财管第二章思维导图
财务管理 公司财务 财务制度等内容讲解
树图思维导图提供 财管第二章 在线思维导图免费制作，点击“编辑”按钮，可对 财管第二章 进行在线思维导图编辑，本思维导图属于思维导图模板主题，文件编号是：140978ce25672f0897ba3f00fae94c65
思维导图大纲
Finacial Statement,Taxes and Cash Flow 思维导图模板大纲
Financial Balance Sheet
The Balance Sheet
A snapshot of the firm's assets and liabilities at a given point in time
Assets and liabilities are listed in order of decreasing liquidity.
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 typically earn a lower return
Trade-off to find balance between liquid and illiquid assets
Assets=Liabilities+Stockholedrs' Equity
Assets
Current assets
Fixed asssets
Tangible fixed assets
Intangible fixed assets
Liabilities
Current liabilities
Long-term debt
Shareholders' Equity
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
Market Value vs. Book Value
Market Value
The price at which the assets, liabilities, or equity can actually be bought or sold
More relative and important to decision-making process
Book Value
The balance sheet provides the book value of the assets, liabilities, and equity.
More reliable
The Income Statement
a video of the firm's operations for a specified period of time.
generally report revenues first and then decduct any expenses for the period
Matching Principal(配比原则)
Taxes
Marginal tax rate
the percentage paid on the next dollar earned
Average tax rate
=the tax bill/taxable income
vary widely across differently companies and industries
Cash Flow
Cash flow is one of the most important pieces of the information that a financial manager can derive from from financial statement.
Cash Flow From Assets(CFFA)
=Cash Flow to Creditors+Cash Flow to Stockholders
CF to Creditors=interest paid-net new borrowing=interest paid-(ending long-term debt-beginning long-term debt)
CF to Stockholders=dividends paid -net new equity raised
=Operating Cash Flow-Net Capital Spending（NCS）-Change in NWC（Net Working Capital）
OCF(Operating Cash Flow)=EBIT(Earnings before Interests and Taxes)+Depreciation-Taxes
NCS=ending net fixed assets-(beginning net fixed assets-depreciation)
Change in NWC=ending NWC-beginning NWC
净营运资本思维导图模板大纲
taxable income= earnings before interests and taxes-interest=(sales-cost of goods-expenses)-interests思维导图模板大纲
Earings per Share=Net Income/Total shares outstanding思维导图模板大纲
Dividends per share=dividends/total shares outstanding思维导图模板大纲
相关思维导图模板
树图思维导图提供 项目管理软件更新 在线思维导图免费制作，点击“编辑”按钮，可对 项目管理软件更新 进行在线思维导图编辑，本思维导图属于思维导图模板主题，文件编号是：6be97be649e8fa34755a4e8453e71703
树图思维导图提供 SPD医用耗材库房上墙管理制度大纲 在线思维导图免费制作，点击“编辑”按钮，可对 SPD医用耗材库房上墙管理制度大纲 进行在线思维导图编辑，本思维导图属于思维导图模板主题，文件编号是：38d26c7d87d762d36f060be70a9eb1b2
沪公网安备 31011502019485号
上海工商