• Tài chính doanh nghiệp - Chapter 8: InventoriesTài chính doanh nghiệp - Chapter 8: Inventories

    Periodic inventory system: inventory values and costs of sales are determined at the end of an accounting period. Purchases are recorded in a purchases account. The total of purchases and beginning inventory is the amount of goods available for sale during the period. The ending inventory amount is subtracted from the goods available for sale...

    pptx35 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 917 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 7: Financial analysis techniquesTài chính doanh nghiệp - Chapter 7: Financial analysis techniques

    Computation ≠ Analysis Analysis goes beyond collecting data and computing numbers. Analysis encompasses computations and interpretations. Where practical, directly experience the company’s business. Analysis of past performance: What aspects of performance are critical to successfully competing in the industry? How well did the company perfor...

    pptx49 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 906 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 6: Understanding cash flow statementsTài chính doanh nghiệp - Chapter 6: Understanding cash flow statements

    Indirect method Begins with net income and adjusts to operating cash flows. Arguments for: Clearly shows the reasons for differences between net income and operating cash flows. Mirrors forecasting approach that begins with forecast of income, then derives cash flows.

    pptx40 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 912 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 5: Understanding balance sheetsTài chính doanh nghiệp - Chapter 5: Understanding balance sheets

    Liquidity For a company overall, its ability to pay for short-term obligations For a particular asset or liability, its “nearness to cash” Balance sheet ordering according to liquidity Companies using U.S. GAAP (e.g., Colgate) order items on the balance sheet from most liquid to least liquid. Companies using IFRS order balance sheet informat...

    pptx37 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 904 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 4: Understanding income statementsTài chính doanh nghiệp - Chapter 4: Understanding income statements

    IFRS specify that revenue from the sale of goods is to be recognized when the following conditions are satisfied: Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; Entity retains neither continuing managerial involvement with nor effective control over the goods sold; Amount of revenue can be measur...

    pptx62 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 913 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 3: Financial reporting standardsTài chính doanh nghiệp - Chapter 3: Financial reporting standards

    Not a regulatory authority, but an international association of securities regulators formed in 1983 Objectives of IOSCO members: Develop international standards of market regulation to protect investors and address systemic risks. Exchange information and cooperate in enforcement to enhance investor protection and promote investor confidence. ...

    pptx36 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1120 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 2: Financial reporting mechanicsTài chính doanh nghiệp - Chapter 2: Financial reporting mechanics

    ASSETS = LIABILITIES + OWNERS’ EQUITY This is the equation that underlies the balance sheet. This equation reflects a company’s financial position. The amount of assets equals the claims on those assets: Liability claims and Owners’ equity, the residual claim. The slightly rearranged balance sheet equation reflects the concept of equity as ...

    pptx31 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 763 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introductionTài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introduction

    Also known as statement of changes in owners’ equity or statement of shareholders’ equity Period of time Beginning equity + Changes in equity = Ending equity Basic components of owners’ equity are paid-in capital and retained earnings. Beginning common stock + Issuances – Repurchases = Ending common stock Beginning retained earnings + Net Inc...

    pptx36 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 786 | Lượt tải: 0

  • Tài chính doanh nghiệp - Multinational capital budgetingTài chính doanh nghiệp - Multinational capital budgeting

    Background Spartan, Inc., is considering the development of a subsidiary in Singapore that would manufacture and sell tennis rackets locally. Spartan’s financial managers have asked the manufacturing, marketing, and financial departments to provide them with relevant input so they can apply a capital budgeting analysis to this project. In addit...

    pptx34 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1252 | Lượt tải: 0

  • Tài chính doanh nghiệp - Long - Term asset and liability managementTài chính doanh nghiệp - Long - Term asset and liability management

    Though disadvantages of DFI may exist, MNCs can compare benefits of DFI among countries and use DFI to achieve those benefits (Exhibit 13.1). MNCs measure the benefits of DFI by following the steps in Exhibit 13.2 MNCs apply a multinational capital budgeting process to compare the benefits and costs of international projects. This capital budget...

    pptx18 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 813 | Lượt tải: 0