chap004 Analyzing Investing Activities(财务报表分析-台湾中兴大学)
发布时间:2024-10-23
发布时间:2024-10-23
Anlyaizng nveIstignA tcvitiise4
CAPTEHRcGraMw-Hil/lIwin r© 0024 hTeM GrcwaHill Co-mapnise Inc.,,Al lRi ghstRe erves.d
Curernt Asst IntreduoctioCnlssificaatoinCurent rsh(rotermt) AssestRseurocs oe crliamsto r eouscre thatsa er xpectee dt ob eosld co,lelcet, ordu esdw tiinho n yeae rr toe hoeprating cyce, whiclhver ies lnogr.eNnocurrnt (Leno-Tegmr )sAetssReosrucs or cleims ao tersuoces rhta ate erxepcet to yideld benfiestt hat xeend beytnodone ye ra r oht eoperatng cycil, whiehcver is eolgner.
Crruet Ansse tntrIducotoniOpeatrngiCy cleaCs hon hna daChson ha nd
1Cstomuer spa fyor ersicev sustoCers mpy afor rpoucdt sashCpaid t eoplmoeyes1Cashpa d firop odrucst4
2
4
23Sevricesso ld ot cutsoemr
s3Prdoctsu old tos cstumeros
urCrnt eAsst eItnrodctuonCaih,sC as hEuqvialents andLi uidiqy
CtashurCencry co,nsia dna omutn osn edosip tinb ank caocuns, chetkicg acconnust, ad nsoemsa invs accguont.
sC
urent Asret IstnordutconiaCs,hCa h Equsvilanesta dn iLuqiitydCashE quiavenltsSohtrte-mr ,ighlh lyquidi inestvmnet shatta er: R aeilyd cnveoritlbe o a knownt ach amount.s C ols eo maturity datet andno tsesniite to vnitrees rate ctangesh.
uCrentr Asset ItnodrcuiotnAanlsysi o faCh snda asC hEquivalets n Doe sno ptreestns rieuo svalatuoi nrobleps mbcause ofe ti slqiuiityd eRuirqe spsecilap ercuatoinsag anis thtfetand efalcadtion E xmina eor frsteictrinso o ndisospitoin —reome rvseticrte dalbanes cfor mcurentrassets si ne thceyar eont avilabael of pariyngc ruenrt bloiagtoins— n isasessig niluidqity, onsicde rrpercuesiosn so fvoliatnig heseta rgeeentms— xpesore ofteu mnasereu by thd earti oofr stricteedb lanacest othe totlaaChs and ashC quivEalnte assa ePrenct o foTtla Asstse20.0% 10.050% 01.00 %.050 %00.%0
TEAS INSXTRMUEN
EATMASNK DAOKC DLETAA R IINELSCOCAOCALCO
MECKR &CO TARGT ECRPO
Cu
rren tsAet sntIodrctiunReoceiavbelseReivcblaes aer moauns tdu eformo thesrtaht rase friom he tsale ofg ods oo resrvices o,rth loaenngio mofneAyccuntsor ceievbal refee ro tral proomsiseof
nidbtedenessd eu rfomcu stoermsNotes ecreiabvler eer ftoforma l rittwe
prnmioses foin dbeedtnsesdu ef orm ohetrs
Crrenu tssetA IntoducriontValutaoni of eceRivalebsReecviabel asr eeroprte atdt eirh nte relizaalb eavlu e—toatla oumn tfo rceiveblasele ssan a llwancoef r unocollectbielacco utsnMnaaegmetnest imates he atlolwance of runolceclitble basesdon xpeerinece, cutsmeo frrtuons, eeonomyc ad indnustry epexcatitons ,adn oclleticonp oliices
Curr
ne tssAte ntroIductinAonayzlnig eceivabRlseAssesmesnt f earonins quglatiyi so tfen affectde by naa alysins fo erceviblea sad tnehrico lectililbityAna ylis sumst eba elt ro ctahnge isn teh alolwnca—ecmpuoedtr ealivt etos lase,r ecevaibles ,r oinudtrys nd marakt eoncidionts.Two sepcail anlasys iqestuiosn:(1 )Coleltcoi Rnis Rkeviweallo wane fcr unocloletiblcesin l ght oifi dnutrs ycndotiino spAlpy spceali tool sofran lyaizgnc lolctibility: e Det emirnni
g copemttors’ irceivealeb ass ap ecernt ofsa ls—vis-eàv-i sht ecompan uydnr anaeylss iExami ing cunstmor eoccennrttianor—isk nireacses hwne ecrevialeb sra cenceotnartde n oien ro fewa custoers m Ivnesigatint gte aghepa tetrn forecei avlbs—evoedue rad nofr owhl ogn eteDmirnig pnrtoon ifo ecrivabeel thasti sa r neeal wf poror reiecivbalse Analziyn adeqgacuyof al loawcns eofrd icosnust,retu ns, anr otdhrecre dit (s2 )uthAeticniy tfo ecReivbaeslRe iew crveid tplioc yfro canghs eReiewv rture npoicles for chingesaReview na yoctinnegniecs n oereciablvesCu
rern tsAsteIn trdouticonSecuitizrtaoin o ReceifavbelsSecuritiatzio n(r factoring)o i shenwa comany splel sallo r a potrinoof ti serceiabvlse o at tihdr patr Reyecivalesb ancbe so dl wit hor withotur ecorseut o a selel (rrcouesrer fers etog uarntea efo ollecctiilbiy) Stle ofa rceieavblesw th iercorsue odes otn effcetvileytr nsaer risk fofo nwrehips
C
rrunt eAsst entIrduotcionAnalysisof eScriuitatioznFr oseurctizaitoin wisth an typey ofre oursc, the seelle murs trecrdobot ha ansesta d anco mepsnatig lnibailty foir teh maunto afcotrdeF r socuertiiatzionsw ihtuo ant yecrousre th,e eslelr rmoeesvt h receevibals fremot e balahnc sheeet
Crruen Atsse ItnroductiotnAanysis lfoSec ruitzitainoBalnae Shecte Efecfs tf SeourcitzitianoAsests CshaR eciveabels tOhe rcurretnas ets Tsoal tcurrnt easses Ntncorurneta ssets otTal saetssL abiliities Crrunt leiablitiiseNo cunrertnl aiblitis Eeuqit yeBorf $ 50 4e00 51060 0090$ 1, 50 $04 00 50 600 0fter A$ 4050 1 056 0 000 $ 1,5900 $ 40 0005 00 A6jdsutde$ 504 004 51 0,0010 00 $91 90, 0$ 0085 00 60
T0tal loaiilibtis ena equidt Kyey rtios aurrCnte rtiaoTo at Dlbtet oE uitqy
$150,0 1.501. 05$
1,500 150. .50
$
115,001.2 5 217.
uCrerntA ses InttrdoutioncPerapdi xEenspePseraidp xeenspse ae rdaavcn epamenystfo servriesc r goods nootyet ecreiev thdtaexte nd byeondt e chrurnteac cuoting pnrieod—xaepmlsea r adeavne capmeyts fnro rnt,e nisrauce,nuti ilites, nd parperty oatexsnaAlyis osf rePpadsiwo Tnaaysilsi sseu: s()1 For rasoes onf xpeeiedncy,no cnurrnte rppeads isoetmmiesare in lcdue amodgnp erapid exepsns eclasifiedsa cusrenr-tw-enhthe rim gantuide is lareg,t ehyw raantrs cruiny t2( )Any substatnialc hagnes n irepapi edpenxes swrranta scrtunyi
nvIntoreesiDfientioisInvnetoriens ar geood shel dfor ales, r gooos acqdureid (or ni prcoess fob eig neraided) ofr asle,a sp atr of a copanm’y snrmolao epratinsoE pensixg nrteats invnetroy octs slikep riod ecosts—oscs aretr poretd ein the prioed hwe incnurrd Caeptalizini greats itvennory ctosstl kei rodupt cocsts—osct are cspitalazideas a nass e tnadsub equestly ncahrge dagaistn uturf eepiodr(s )ervnuese beefnitig fnor mthir selae
nvenItoiersIvenntro Cyost loFs
Bewinging InvnnteoryNetC ot os fPurhcaes
seMchandire Avaslabil fer Sola enEdni gIvnetonryCos tfo Good Ssod
lnvIneoritseInentvryo Cosing MtethodUseof InevtornyM theodsin PactriceLFOI 2% FIF3 O4%4Weigh
te Avdrega 20%e
tOeh 4r%
Inv
下一篇:淘宝网营销策略创新研究---改