Analyzing Profitability Focus of Profitability Analysis Profitability analysis is key part of financial statement analysis All financial statements are pertinent to profitability analysis Emphasis of profitability analysis is on the income statement

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Intercorporate nvestments Definitions Intercorporate investments investments by one corporation in the equity securities of another corporation Parent- corporation who controls, Macintosh PICT enerally through ownership of equity image format

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Liabilities Definition Macintosh PICT image format is not supported A liability is probable future payment of assets or services that company is presently obligated to make as a result of past transactions or events

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

Business Analysis Evaluate Prospects Evaluate Risks Business Decision Makers Equity investors Creditors Managers Merger and Acquisition Analysts External Auditors Directors Regulators

一、电子商务概念 二、 Internet商务活动的主要方式 三、电子商务的类别 四、电子商务产生和发展的条件 五、电子商务的应用领域和发展现状

7.1电子商务解决方案综述 7.2.1BM电子商务理念 e-business=web++business 电子商务与电子业务