[財(cái)會(huì)考試]財(cái)務(wù)報(bào)表講義-展示頁(yè)
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【正文】 iquid and illiquid assets 27 US Corporation Balance Sheet – Table 28 Market Vs. Book Value ? The balance sheet provides the book value of the assets, liabilities and equity. ? Market value is the price at which the assets, liabilities or equity can actually be bought or sold. ? Market value and book value are often very different. Why? ? Which is more important to the decisionmaking process? 29 Example Klingon Corporation KLINGON CORPORATION Balance Sheets Market Value versus Book Value Book Market Book Market Assets Liabilities and Shareholders’ Equity NWC $ 400 $ 600 LTD $ 500 $ 500 NFA 700 1,000 SE 600 1,100 1,100 1,600 1,100 1,600 210 Ine Statement ? The ine statement is more like a video of the firm’s operations for a specified period of time. ? You generally report revenues first and then deduct any expenses for the period ? Matching principle – GAAP say to show revenue when it accrues and match the expenses required to generate the revenue 211 US Corporation Ine Statement – Table 212 Work the Web Example ? Publicly traded panies must file regular reports with the Securities and Exchange Commission ? These reports are usually filed electronically and can be searched at
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