财管第三章思维脑图思维导图
财务管理 财务制度 公司财务
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思维导图大纲
Working with Financial Statements思维导图模板大纲
Cash Flow and Financial Statement:A Closer Look
Sources of cash(cash-in)
Cash inflow occurs when we "sell" somthing
Decrease in asset account
Increase in liability and equity
accounts payable
other current liabilities
common stock
Cash outflow occurs when we "buy" something
Uses of cash(cash-out)
Cash outflow occurs when we"buy" something
Increse in asset account
cash
other current liabilities
common stock
Decrese in liability or equity account
notes payable
long-term debt
Statement of Cash Flows
summaeizes the sources and uses of cash
Changes divides into three major categories
Operating Activity
net income
changes in most CA
Investment Activity
changes in FA
Financing Activity
changes in N/P
Long-term debt
Equity accounts
dividends
Standardized Financial Statements
Common-Size Balance Sheets
items in the statement are shown in the form of a percentage of assets
Common-Size Income Statements
items are shown in the form of a percentage of sales
Ratio Analysis
Short-term solvency/liquidity ratios
Current Ratio=CA/CL
Quick Ratio=(CA-Inventory)/CL
Cash Ratio=Cash/CL
Long-term solvency/financial leverage ratios
Total Debt Ratio=Total Liability/TA
Debt/Equity=TD/TE
Equity Multiplier=TA/TE=1+D/E=1/(1-TDR)
Times Interest Earned=EBIT/Interest
Asset management/turnover ratios
Inventory Ratios
Inventory Turnover=Cost of Goods Solds/Inventory
Days' Sale in Inventory=365/Inventory Turnover
Receivables Ratio
Receivable Turnover=Sales/Accounts Receivable
Days' Sales in Receivables=365/Receivables Turnover
Total Asset Turnover
Sales/Total Asset
Profitability ratios
Profit Margin=Net Income/Sales
Return on Equity=Net Income/Total Equity
Return on Assets=Net Income/Total Assets
Market value ratios
PE Ratio=Price per Share/Earnings per Share
the DuPont Identity
ROE=PM*TAT*EM=[（Net Income/Sales）*(Sales/TA)]*(TA/Equity)=ROA*EM
PM——Profitability(盈利能力)
TAT——Asset Use Efficiency(营运能力)
EM——Financial Leverage(长期偿债能力)
Using Financial Statement Information
Why evaluate financial statements?
Internal Uses
Performance eavaluation-compensation and comparison between division
Planning for the future-guide in estimating future cash flow
External Uses
Creditors
Suppliers
Customers
Stockholders
Benchmarking
Time-Trend Analysis
Used to see how the firm's performance is changing through time
Internal and External Uses
Peer Group Analysis
Compare to similar companies or within industries
SIC and NAICS codes
Potential Problems
There is no way to know which ratios are most relevant to decision-making.
Benchmarking is difficult for diversified firms.
There are differences in accounting regulations among different countries
Varying accounting procedures,i.e. FIFO(先进先出法) vs. LIFO(后进后出法)
Different fiscal years
Extraordinary events.
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A/R(Accounts Receivable,应收账款）
A/P(Accounts Payable,应付账款)
N/P(Notes Payable,应付票据）
C/S (Common Stock，普通股)
EPS(Earnings per Share,每股收益)
useful in making vertical and horizontal comparison思维导图模板大纲
turnover(周转额，如存货周转率用成本，应付账款周转率用成本)/Specific Assets思维导图模板大纲
杜邦财务分析体系的核心思维导图模板大纲
for decision making uses思维导图模板大纲
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