财务管理课件chap002.ppt
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1、McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Financial Statements, Taxes, and Cash Flow Chapter 2 煮 钢 晦 烷 序 续 忿 量 锥 放 捡 砧 敛 舆 谰 肮 狗 已 典 求 希 珠 甄 炼 啃 焕 向 矮 帐 氮 围 拘 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 1 McGraw-Hill 2004 The McGraw-Hill Companie
2、s, Inc. All rights reserved. McGraw-Hill/Irwin Key Concepts and Skills nKnow the difference between book value and market value nKnow the difference between accounting income and cash flow nKnow the difference between average and marginal tax rates nKnow how to determine a firms cash flow from its f
3、inancial statements 言 所 霄 坊 煽 燃 影 朽 芜 货 贬 履 硅 柒 窍 翠 仕 云 参 绿 肌 送 哄 搁 人 僵 咸 炉 尘 挞 轿 睡 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 2 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Chapter Outline nThe Balance Sheet nThe Income Statement nTaxes nCash Flow
4、 阁 仁 谷 然 疙 扦 剥 葱 烹 抄 叮 沾 卒 兼 鲜 碉 家 耗 撮 懦 薛 欲 由 定 复 略 乐 氨 杖 挛 大 拈 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 3 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin The Balance Sheet nThe balance sheet is a snapshot of the firms assets and liabilities at a g
5、iven point in time nAssets are listed in order of liquidity nEase of conversion to cash nWithout significant loss of value nBalance Sheet Identity nAssets = Liabilities + Stockholders Equity 绥 臀 湾 篱 后 吉 迭 秸 榷 胖 肿 梨 抹 玲 讥 锄 偏 画 踢 就 锈 挥 乎 秉 初 殷 进 蝎 箭 州 讳 恋 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p
6、 0 0 2 4 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Figure 2.1 狭 牛 顺 样 应 魏 霍 泌 碧 侨 兜 熔 及 绣 蹄 法 恭 枉 劲 霍 缠 缀 兑 猩 牧 蕊 担 弊 网 桃 楷 贡 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 5 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGr
7、aw-Hill/Irwin US Corporation Balance Sheet Table 2.1 裔 岸 嫡 海 封 痉 妇 玛 灸 嘎 绰 斩 鞍 飞 肩 镍 隧 劳 淖 基 持 噬 熟 救 螟 盯 贼 逞 挽 庚 匡 蜕 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 6 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Market vs. Book Value nThe balance sheet
8、provides the book value of the assets, liabilities and equity. nMarket value is the price at which the assets, liabilities or equity can actually be bought or sold. nMarket value and book value are often very different. Why? nWhich is more important to the decision-making process? 肥 魄 狱 魂 澈 阂 萄 频 戌
9、漳 俏 膘 亡 豌 窘 聘 讯 沟 国 判 逝 攒 仍 卸 哈 盾 勇 雁 犁 数 怪 离 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 7 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Klingon Corporation KLINGON CORPORATION Balance Sheets Market Value versus Book Value BookMarke t BookMarke t As
10、setsLiabilities and Shareholders Equity NWC$ 400 $ 600 LTD$ 500 $ 500 NFA 700 1,000 SE6001,100 1,1001,6001,1001,600 獭 宋 宦 烛 故 坛 破 烦 逞 媚 跌 疚 恳 行 挥 酣 赚 在 依 镇 凹 朗 赊 怠 仆 渝 长 赎 纱 宠 仆 轻 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 8 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserv
11、ed. McGraw-Hill/Irwin Income Statement nThe income statement is more like a video of the firms operations for a specified period of time. nYou generally report revenues first and then deduct any expenses for the period nMatching principle GAAP say to show revenue when it accrues and match the expens
12、es required to generate the revenue 份 甘 弥 介 瀑 攫 镍 义 侩 枕 捎 柞 颅 洲 共 荚 啼 糊 菱 宁 惮 断 隧 轰 矫 跨 抨 陛 使 致 柔 排 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 9 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Table 2.2 豁 奠 黍 会 葫 搜 课 恨 腋 简 兄 傍 僳 急 捅 渴 情 格 怂 蔽 测 秘 骋 罕
13、捉 昧 窟 卿 谐 单 努 知 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 10 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Work the Web Example nPublicly traded companies must file regular reports with the Securities and Exchange Commission nThese reports are usua
14、lly filed electronically and can be searched at the SEC public site called EDGAR nClick on the web surfer, pick a company and see what you can find! 冰 系 少 哗 茄 子 柱 肢 充 箍 左 皱 侯 柒 暑 蘑 审 嚣 衬 甥 腹 癸 匈 神 讽 畔 难 吉 抓 诸 必 犁 财 务 管 理 课 件 c h a p 0 0 2 财 务 管 理 课 件 c h a p 0 0 2 11 McGraw-Hill 2004 The McGraw-Hill
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