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MANACC: FINANCIAL STATEMENT ANALYSIS

MANACC: FINANCIAL STATEMENT ANALYSIS
20問 • 2年前
  • JORNALA, David Christian - HRDM 1-2 B. Jornala
    • 通報

    問題一覧

  • 1

    The evaluation of the firm’s past performance, present condition and business potentials. The analysis provides information about the following, among others:

    Financial Statement Analysis

  • 2

    - Allows an analyst to develop a picture of current trends in a company’s operations. - Involves comparison of figures shown in the financial statements of two or more consecutive periods. Percentage Change = (Most Recent Value – Base Period Value) / Base Period Value

    Horizontal Analysis

  • 3

    - The process of comparing figures in the financial statements of a single period. - Involves conversion of figures in the statements to a common base. - Accomplished by expressing all figures in the statements as percentages of important items such as total assets (in the balance sheet) or net sales (in the income statement). These converted statements are called common-size statements or percentage composition statements.

    Vertical Analysis

  • 4

    -most common test of liquidity to determine the ability of the firm to pay its currently maturing obligations from its current assets. - Shows the peso amount of an entity’s current assets in every peso of liability.

    Current Ratio (Working Capital Ratio)

  • 5

    more intensive measurement of company’s liquidity than current ratio because instead of using the total amount of all current assets, quick assets (the numerator of quick ratio) only includes cash and near cash assets such as accounts receivables and marketable securities.

    Quick Ratio (Acid Test Ratio)

  • 6

    - The average number of times within a year _____________ are fully collected. - Higher turnover means more collections made during the year and shows efficiency on the part of the company

    Accounts Receivable Turnover

  • 7

    also known as average collection period or days’ sales in receivables is the length of time a company has to wait before its receivables become fully collected. Shorter period means being more efficient on the part of the company on collecting its receivables.

    Average Age of Receivables

  • 8

    measures the number of times inventory is sold during a period.

    Inventory Turnover

  • 9

    also known as inventory conversion period and days' sales in inventory shows the length of time a company has to wait before its inventory become totally sold. In some accounting and finance texts, this ratio is also called average sales period.

    Average Age of Inventory

  • 10

    is the length of time from the receipt of goods from the supplier up to the time these goods are sold to customers and the collections of those receivables.

    Normal Operating Cycle

  • 11

    - shows the number of times accounts payable is fully paid during a period.

    Accounts Payable Turnover

  • 12

    also known as payable deferral period and days purchases in payables indicates the length of time before a company's payable is fully paid.

    Average age of Payables

  • 13

    is the ratio of assets generated by financing from the creditors to the assets provided by the owners.

    Debt-equity Ratio

  • 14

    - is the ratio of assets provided by the creditors to total assets derived from all sources

    Debt Ratio

  • 15

    - is the ratio of assets provided by the owners to total assets.

    Equity Ratio

  • 16

    determines the ability of the firm to pay its interest expense from income derived from its operation.

    Times Interest Earned

  • 17

    shows the percentage of profit in relation to its sales.

    Return on sales

  • 18

    shows the percentage of a firm's profit in relation to its total assets. It also shows the efficiency of the firm in using its assets.

    Return on Assets

  • 19

    measures the amount earned on the owners’ or stockholders’ investment.

    Return on Equity

  • 20

    measures the amount of net income earned by each ordinary share.

    Earnings per share

    • Accounting: Cost Concepts and Cost Behavior Analysis

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    問題一覧

  • 1

    The evaluation of the firm’s past performance, present condition and business potentials. The analysis provides information about the following, among others:

    Financial Statement Analysis

  • 2

    - Allows an analyst to develop a picture of current trends in a company’s operations. - Involves comparison of figures shown in the financial statements of two or more consecutive periods. Percentage Change = (Most Recent Value – Base Period Value) / Base Period Value

    Horizontal Analysis

  • 3

    - The process of comparing figures in the financial statements of a single period. - Involves conversion of figures in the statements to a common base. - Accomplished by expressing all figures in the statements as percentages of important items such as total assets (in the balance sheet) or net sales (in the income statement). These converted statements are called common-size statements or percentage composition statements.

    Vertical Analysis

  • 4

    -most common test of liquidity to determine the ability of the firm to pay its currently maturing obligations from its current assets. - Shows the peso amount of an entity’s current assets in every peso of liability.

    Current Ratio (Working Capital Ratio)

  • 5

    more intensive measurement of company’s liquidity than current ratio because instead of using the total amount of all current assets, quick assets (the numerator of quick ratio) only includes cash and near cash assets such as accounts receivables and marketable securities.

    Quick Ratio (Acid Test Ratio)

  • 6

    - The average number of times within a year _____________ are fully collected. - Higher turnover means more collections made during the year and shows efficiency on the part of the company

    Accounts Receivable Turnover

  • 7

    also known as average collection period or days’ sales in receivables is the length of time a company has to wait before its receivables become fully collected. Shorter period means being more efficient on the part of the company on collecting its receivables.

    Average Age of Receivables

  • 8

    measures the number of times inventory is sold during a period.

    Inventory Turnover

  • 9

    also known as inventory conversion period and days' sales in inventory shows the length of time a company has to wait before its inventory become totally sold. In some accounting and finance texts, this ratio is also called average sales period.

    Average Age of Inventory

  • 10

    is the length of time from the receipt of goods from the supplier up to the time these goods are sold to customers and the collections of those receivables.

    Normal Operating Cycle

  • 11

    - shows the number of times accounts payable is fully paid during a period.

    Accounts Payable Turnover

  • 12

    also known as payable deferral period and days purchases in payables indicates the length of time before a company's payable is fully paid.

    Average age of Payables

  • 13

    is the ratio of assets generated by financing from the creditors to the assets provided by the owners.

    Debt-equity Ratio

  • 14

    - is the ratio of assets provided by the creditors to total assets derived from all sources

    Debt Ratio

  • 15

    - is the ratio of assets provided by the owners to total assets.

    Equity Ratio

  • 16

    determines the ability of the firm to pay its interest expense from income derived from its operation.

    Times Interest Earned

  • 17

    shows the percentage of profit in relation to its sales.

    Return on sales

  • 18

    shows the percentage of a firm's profit in relation to its total assets. It also shows the efficiency of the firm in using its assets.

    Return on Assets

  • 19

    measures the amount earned on the owners’ or stockholders’ investment.

    Return on Equity

  • 20

    measures the amount of net income earned by each ordinary share.

    Earnings per share