[財(cái)會(huì)考試]財(cái)務(wù)報(bào)表講義-文庫吧資料
2025-01-25 17:46本頁面
【正文】 US Corporation – Part II ? CF to Creditors (B/S and I/S) = interest paid – new borrowing = $24 ? CF to Stockholders (B/S and I/S) = dividends paid – new equity raised = $63 ? CFFA = 24 + 63 = $87 221 Cash Flow Summary Table 222 Example: Balance Sheet and Ine Statement Information ? Current Accounts ? 2022: CA = 3625。 1 檢查交易憑證並分析交易性質(zhì) 產(chǎn)生財(cái)務(wù)報(bào)表 日記簿分錄 過入總分類帳 編制結(jié)帳後試算表 結(jié)帳及調(diào)整分錄 編制試算表及 完成工作底稿 2 3 4 5 6 7 24 Balance Sheet ? The balance sheet is a snapshot of the firm’s assets and liabilities at a given point in time ? Assets are listed in order of liquidity ? Ease of conversion to cash ? Without significant loss of value ? Balance Sheet Identity ? Assets = Liabilities + Stockholders’ Equity 25 The Balance Sheet Figure 26 Net Working Capital and Liquidity ? Net Working Capital ? Current Assets – Current Liabilities ? Positive when the cash that will be received over the next 12 months exceeds the cash that will be paid out ? Usually positive in a healthy firm ? Liquidity ? Ability to convert to cash quickly without a significant loss in value ? Liquid firms are less likely to experience financial distress ? But liquid assets earn a lower return ? Tradeoff to find balance between l
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