financial statement analysis_ 10e by k. r. am & john j. wild chapter02
Post on 07-Apr-2018
234 Views
Preview:
TRANSCRIPT
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
1/40
.7,73 4579 -%0.7,425,3083.79870807;0/
3,3.,$9,902039
3,88
#$:-7,2,3,2
43/
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
2/40
!%#
3,3.,#054793,3/3,88
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
3/40
$9,9:9473,3.,#054798
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
4/40
!
%50841..4:3937:08,3/:/0308
4 $9,9020398413,3.,..4:393$9,3/,7/84 !534384 ..4:393#080,7.:0938#4 !57434:3.020398%0!88:08:/0308
147.079,3945.80994-0,//70880/-90$398
$9,902039841!48943$!4714794803;4;33/:897850.1.2,990783983/:897:/9,3/..4:393:/0308
4 %:0938%:0938,7088:0/-90$8207388:08%,847.0
4 3/:89757,.9.08
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
5/40
3;7432039,,.9478
3,3.,..4:393$9,3/,7/84,7/3,3.,..4:393$9,3/,7/84,7/
0307,..0590/..4:393!73.508
0307,..0590/..4:393!73.508
!74;/035:994!74;/035:994
0580905809
$0.:7908,3/.,30
4228843
$0.:7908,3/.,30
4228843
&3438&3438
3;0894783;089478
..4:39,398..4:39,398
!49.,38!49.,38
03/07803/078
90789078
!!
3,3.,..4:393$9,3/,7/84,7/
0307,..0590/..4:393!73.508
!74;/035:994
05809
$0.:7908,3/.,30
4228843
&3438
3;089478
..4:39,398
!49.,38
03/078
9078
!
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
6/40
3;7432039,,.9478
$0.:7908,3/.,304228843$
4 3/0503/0396:,8:/.,4;0732039,03.
4
/23890780.:790870:,9438/8.48:7084 ,324/1809!130.088,7
4 #,70/70.9.,0308$
4 ,475,0734-,,..4:393
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
7/40
3;7432039,,.9478
39073,943,3,3.,#054793$9,3/,7/8#$
$09-39073,943,..4:393$9,3/,7/84,7/
49.:77039,..0590/3&$
$:3/0757088:7094,..059
$
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
8/40
3;7432039,,.9478
,3,07841425,308
4 !72,77085438-91471,7,..:7,90
7054798
4 5508,..4:393947010.9-:83088,.9;908
4 ,3,07,/8.70943830.088,73,..4:393
4 ,474--8943!
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
9/40
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
10/40
3;7432039,,.9478
47547,904;073,3.0
4 4,7/41/70.94784;0789
4 :/9.42299004190-4,7/
4 4;07800,..4:393574.088
4 4;0780039073,.439744 4;0780039073,09073,,:/9
4 39073,:/947
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
11/40
3;7432039,,.9478
39073,&8078 9073,&8078
4397407
:/0911.078
$,08,3,078
39073,:/9478
11.078
,3,078
:8942078
9073,:/9478
,-47&3438
4;07320398
$,704/078
03/078
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
12/40
9073,9;031472,94384:7.08
'4:39,78.48:70
.4342.3/:897425,308
4 25,.98.:770391:9:7013,3.,.43/943,3/5071472,3.0
31472,943390720/,7084 3/:897/0;490/94.40.93574.0883390757093
/88023,93.425,331472,943
4 3.:/08,3,898,/;8078/0-97,9078-: ,3/808/0,3,898,3/1470.,89078
4
,47/090723,3941!
49;,943 0,,-950.9,9438/:892039$3,3,3,3050.9,9438
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
13/40
087,-0":,90841..4:393
31472,9434 #00;,3.0 90.,5,.94131472,94394,110.9,
/0.843
4 #0,-9 4731472,94394-070,-092:89-0;071,-0705708039,943,1,91:,3/30:97,4 '071,-920,389031472,9438.43172,-04 1,91:308820,389031472,9437010.9870,9
,3/4 30:97,920,389897:91:,3/:3-,80/
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
14/40
3,3.,..4:393
4 8947.,489 1,74-0.9;0;,:081742,728039
-,7,334 ..7:,..4:393 70.43070;03:08030,730/
0503808033.:770/
4 ,907,9 97084/0331472,94325,.98/0.843
2,34 43807;,982 705479347/8.483900,89459289.
31472,943,-4:9:3.079,30;0398,3/97,38,.9438
25479,39..4:393!73.508
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
15/40
3,3.,..4:393
#00;,3.041..4:39331472,943
#0,943-09003..4:393:2-078,3/$94.!7.08
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
16/40
3,3.,..4:393
4 %203088 5074/./8.48:7034970,920-,88
4 706:03. 6:,7907,3/,33:,
4 47,7/443 290/574850.9;031472,943
29,943841..4:39331472,943
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
17/40
..7:,8%04730789430
4 89,-8.425,3,3/3;08906:9
4 !:7.,805,3%87981470,.
4 0/8.7003.48941
4 ',7,-05739.48941507%879
4 $4/%8798,90,.147.,84 $4/%8798,90,.43.70/9
:897,943 ,80,.98
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
18/40
#0.0598 88098
%$79 8,08 ,8
!,20398
%$79 5:7.,808 6:9
$.7003 5:7.,80 0333 6:9
!7393 .,708 088 309 .,8 4:914
%49, 5,20398 %49, 06:9
09 .,8 4:914
..7:,8 %04730789430
,80:897,943 ,8..4:393
$9,90203941,848 ,,3.0$009,8-,88
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
19/40
#0;03:08 88098%$79 8,08 ,8
%$79 3;03947
503808 #0.0;,-08
%$798 .4898 %49, ,88098
$.7003 /0570.,943 !7393 .,708 6:9
%49, 0503808 0333 06:9
// 309 3.420
09 3.420 %49, 06:9
..7:,8%04730789430
,80:897,943 ..7:,..4:393
,,3.0$009..7:,-,883.420$9,902039
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
20/40
..7:,8%04730789430
09
3.420
..7:,8
507,93
,84
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
21/40
#0;03:0#0.43943 70.43070;03:0803
,730/
#0,0/47#0,,-0
50380,9.3 2,9.9.47708543/370;03:08
!74/:.9.4898
!074/.4898
..7:,8%04730789430
4:3/,943841..7:,..4:393
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
22/40
..7:,8%04730789430
#0,943-09003,848,3/..7:,8
507,93.,814
,83;0892039/;089203934507,93,88098
700.,814
3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098
09.,814
507,93.,814
,83;0892039/;089203934507,93,88098
700.,814
3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098
09.,814
507,93.,814
,83;0892039/;089203934507,93,88098
700.,814
3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098
09.,814
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
23/40
..7:,8%04730789430
$479%072,3/43%072..7:,8
$479%072..7:,80/.:77039,88098,3/.:77039,-908,84.,0/473.,59,,..7:,8
43%072..7:,80/343.:77039,88098,3/343.:77039,-908,7802,31742.,59,,943
4903,887080,7.8:08988479 9072,..7:,8,702470:801:3.425,3;,:,943
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
24/40
..7:,8%04730789430
..7:,8,3/,848 98
4 9$3.0.425,3;,:0/0503/8431:9:70.,8
14843.:77039.,8148,70700;,39147;,:,943
4 9.,8148,70;,:0700;,394 9,..7:,,..4:393,/:8920398,70;,:0
7700;,394 9,8148.,3349-02,35:,90/4 93.42082,35:,90/4 99825488-094.438890392,3,0
3.420:5,7/390437:3
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
25/40
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
26/40
.4342..43.0598413.420
.4342.3.420.4342.3.420
!072,30393.420!072,30393.420
507,933.420507,933.420
.4342.3.4204 0,8:708.,3083$,704/0780,9
4 ,8148!708039;,:041050.90/1:9:70.,8148
4 &801:03904-0.9;041,3,888/0907233900,.9709:7394908,704/07147905074/
4 088:801:1471470.,8931:9:700,7338549039,
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
27/40
..4:393.43.059413.420
4 ,80/4390.43.05941,..7:,,..4:393
4 ,35:7548083.42020,8:702039
4 %42,3574.088084 #0;03:070.43943
4 503802,9.3
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
28/40
..4:393'8.4342.3.420
#0,8438147/110703.0
4 9073,9;03.420.43.0598
4 8947.,.4894 %7,38,.943-,88
4 43807;,982
4 ,73382,3,02039
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
29/40
,7;,:0,..4:393
8809,3/,-9;,:08,70/0907230/4390-,88419071,7;,:0895.,2,70957.08
439020,8:702039/,900,55742,9090/,90419013,3.,89,9020398
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
30/40
8947.,.489'8,7;,:0
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
31/40
/;,39,088,/;,39,08
/;,39,08
4 #010.98.:7703931472,943
4 4388903920,8:702039.7907,
4 425,7,-9
4 4.43807;,9;0-,8
4 470:801:14706:9,3,88
8,/;,39,084 4074-0.9;9
4 $:8.059-9942,35:,943&80410;035:98
4 ,.41.43807;,982
4 .088;03.420;4,99
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
32/40
25.,94381473,88
4 4.:84390-,,3.08009
4 #089,933.420
4 3,3:804135:98
4 3,313,3.,,-908
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
33/40
..4:3933,88
02,3/147..4:3933,88
4 /:89147,..4:393/89479438 8413,3.,
7054798-099077010.90.4342.70,9
4 /:890307,5:7548013,3.,89,9020398942009850.1.,3,884-0.9;08 41,5,79.:,7
:807
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
34/40
..4:3933,88
$4:7.0841..4:39389479438
4 ..4:393$9,3/,7/8 ,997-:90/94
549.,574.0884189,3/,7/80993
,..4:393573.508,3/,88:259438,3/
.43807;,982
4 892,94377478 ,997-:90/940892,9430774783070393,..7:,,..4:393
4
#0,-9;8 #00;,3.0 ,997-:90/944;07
025,884370,-9,99048841700;,3.0
4 ,7338,3,02039 ,997-:90/943/4/708834113,3.,89,9020398-2,3,07894,.0;0507843,-030198
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
35/40
..4:3933,88
3,88-0.9;08
4 425,7,9;083,88 /02,3/14713,3.,.425,78438,.7488.425,308,3/47,.7488
9204 3.4200,8:702039 /02,3/14706:90,9
.,308,3/20,8:70410,7335407%080.47708543/9494,9073,9;03.420.43.0598
.4342.3.42047
0257.,0.4342.57419
!072,30393.42047
0257.,8:89,3,-057419
,5907/8.:8808908020,8:7083/09,
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
36/40
..4:3933,88
,7338,3,02039 706:039$4:7.0418947943
,733,3,02039897,9008
4 3.70,833.420 2,3,078,/:89,..7:,8943.70,807054790/3.420
4 ,9 2,3,07870.47/:0790411834305074/94700;049075074/8410503808
4 3.420$24493 2,3,078/0.70,80473.70,807054790/3.4209470/:.098;4,99
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
37/40
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
38/40
..4:3933,88
,7338,3,02039 0.,3.8
4 3.423$193
..007,9047/0,70.439434170;03:08470503808948193.42017424305074/94,34907
4 ,881.,947,7338,3,02039
$00.9;0.,88170;03:08,7338,3/05038083.079,35,798,3,0203941903.42089,90203994,110.9,3,88310703.0870,7/39070.:7733,9:704190809028
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
39/40
..4:3933,88
!74.08841..4:3933,88
..4:393,3,883;4;0880;07,390770,90/574.08808,3/9,889,9.,3-074:50/39494-74,/,70,8
4 ;,:,93,733":,9$9058
/0391,3/,880880,..4:39354.08
;,:,900903941,..4:39310-9
0907230907054793897,90
/0391,3/,88088 70/1,84 /:8933,3.,$9,9020398
/039120,8:70,3/2,030.088,7,/:89203989413,3.,
89,902039894-09907807;04308,3,884-0.9;08
,5907814.:843,/:89370.,8939089,9020398
-
8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02
40/40
:/933/3,3.,$9,9020393,88
top related