财管第三章思维脑图思维导图

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2024-04-22

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财务管理财务制度公司财务

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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

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