chap003-Analyzing-Financing-Activities(财务报表分析-台湾中兴大学).ppt

下载文档

1
0
约3.08万字
约 60页
2024-03-31 发布于广西
举报
版权申诉
保障服务

chap003-Analyzing-Financing-Activities(财务报表分析-台湾中兴大学).ppt

1、本文档共60页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

3CHAPTERAnalyzingFinancingActivitiesMcGraw-Hill/Irwin?2004TheMcGraw-HillCompanies,Inc.,AllRightsReserved.

Aliabilityisaprobablefuturepaymentofassetsorservicesthatacompanyispresentlyobligatedtomakeasaresultofpasttransactionsorevents.DefinitionLiabilitiesPastPresentFutureBecauseofapastevent......forfuturesacrifices.…thecompanyhasapresentobligation...

Current(short-term)LiabilitiesNoncurrent(Long-Term)LiabilitiesObligationswhosesettlementrequiresuseofcurrentassetsortheincurrenceofanothercurrentliabilitywithinoneyearortheoperatingcycle,whicheverislonger.Obligationsnotpayablewithinoneyearortheoperatingcycle,whicheverislonger.LiabilitiesClassification

OperatingLiabilitiesFinancingLiabilitiesObligationsthatarisefromoperatingactivities--examplesareaccountspayable,unearnedrevenue,advancepayments,taxespayable,postretirementliabilities,andotheraccrualsofoperatingexpensesObligationsthatarisefromfinancingactivities--examplesareshort-andlong-termdebt,bonds,notes,leases,andthecurrentportionoflong-termdebtLiabilitiesAlternativeClassification

LiabilitiesDisclosuresforCurrent(Financing)Liabilities n Compensatingbalancearrangements,includingthosenotrequiredbylaw n Balancesheetsegregationof(1)legallyrestrictedcompensatingbalancesand?(2)unrestrictedcompensatingbalancesrelatedtolong-termborrowingarrangementsifbalancesarecomputableatafixedamount

LiabilitiesDisclosuresforCurrent(Financing)Liabilities n Short-termbankandcommercialpaperborrowings,including:CommercialpaperborrowingsseparatelylistedinbalancesheetWeighted-averageinterestrateandtermsseparatelystatedforshort-termbankandcommercialpaperborrowingsWeighted-averageinterestrate,averageoutstandingborrowings,and maximummonth-endoutstandingborrowingsforshort-termbankdebtandcommercialpapercombinedfortheperiod n Disclosure

chap003-Analyzing-Financing-Activities(财务报表分析-台湾中兴大学).ppt 原文免费试下载