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

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

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

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

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

湘潭大学商学院：《会计学原理——初级财务会计讲义》PPT教学课件_第十章 会计报表（王小波）

一、比较分析负债筹资和权益筹资的优劣，理解潜在利润率、筹资风险、表决控制权对企业筹资的影响。 二、对比新建企业和已经存在企业的主要资金来源，分析哪些是负债筹资，哪些是权益筹资

主要职能： （1） 会计凭证的审核、编制、核签。 （2） 材料、成本、费用项目的分摊、记录、复核及核算。 （3） 有关财务核算报表的审核、汇总

14-1 国民经济评估概述 14-2 国民经济效益费用评估准备 14-3 国家参数的选取、计算与调整 14-4 影子价格的计算与评估 14-5 经济效益指标与基本报表评估