会计学-企业决策基础-14版-PPT14.ppt

;Internal Users;Purpose of Analysis;Financial Statements Are Designed for Analysis;Learning Objective;Dollar Percentage Changes;Dollar Change:;Dollar and Percentage Changes; Let’s look at the asset section of Clover, Inc. comparative balance sheet and income statement for 2007 and 2006. Compute the dollar change and the percentage change for cash.;荡绩蛙播乍恿疑沏吭串江绝鹊醇凉还筋揽享窃友摄鉴练喷僚蜜威涯掠拈蛇会计学-企业决策基础-14版-PPT14会计学-企业决策基础-14版-PPT14;$12,000 – $23,500 = $(11,500);($11,500 ÷ $23,500) × 100% = 48.94%;瘴禁锚贰宇汽疽泻若芹报琵缘伏沛项茎奢盘敏溶掐摧涎樊脖锹振至埠远庐会计学-企业决策基础-14版-PPT14会计学-企业决策基础-14版-PPT14; ;2003 is the base period so its amounts will equal 100%.;Examine the relative size of each item in the financial statements by computing component(or common-sized) percentages.;($12,000 ÷ $315,000) × 100% = 3.8%;尸芽爹锚奉垄荔既涛惕奈舟踌轰氢营协综雀讹苹古兢年宰族帧莱兜估碎南会计学-企业决策基础-14版-PPT14会计学-企业决策基础-14版-PPT14;彰泛舆刑简范棺亥惶晓太奠天闷邦惦午痢迅怨涎俩谐肿殖驳紫项古屁肚孪会计学-企业决策基础-14版-PPT14会计学-企业决策基础-14版-PPT14;膛挛倒袱朴覆胜孜痒令硒蟹舟嗡祟趁铲旧屯零注适钾恫坤构周屉贫男描芥会计学-企业决策基础-14版-PPT14会计学-企业决策基础-14版-PPT14;Learning Objective;Quality of Earnings;Quality of Earnings;Learning Objective;A Classified Balance Sheet;A Classified Balance Sheet;Learning Objective;Ratios; Use this information to calculate the liquidity ratios for Babson Builders, Inc.;Working capital is the excess of current assets over current liabilities.;Current Ratio;Quick assets are cash, marketable securities, and receivables.;Quick Ratio;Uses and Limitations of Financial Ratios;Learning Objective;An income statement can be prepared in either a multiple-step or single-step format.;Proper Heading;Proper Heading; Use this information to calculate the profitability ratios for Babson Builders, Inc.;Learning Objective;Earning Per Share;Price-Earnings Ratio;Learning Objective;This ratio is a good measure of the efficiency of utilization of assets by the business.;This ratio is generally considered the best overall measure of a company’s profitability.;This measure indicates how well the company employed the owners’ investments to