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TheStockholders’Report
Theguidelinesusedtoprepareandmaintainfinancialrecordsandreportsaregenerallyacceptedaccountingprinciples(GAAP)(用于准备与维持财务记录及报告的指导方针是一般会计原则(GAPP)).
SourcesofFinancialInformation(财务资讯的来源)
AnnualReport(年报：主要的资讯来源):年报中包括2种资讯
公司总经理的公开信(lettertostockholders)
4种基本的财务报表(financialstatements)
美国的证管会(SEC)&臺湾的金管会
2.1-2.2TheBalanceSheet&IncomeStatement(资产负债表&损益表)
Theincomestatementprovidesafinancialsummaryofacompany’soperatingresultsduringaspecifiedperiod.(流量的观念)
Thebalancesheetpresentsasummaryofafirm’sfinancialpositionatagivenpointintime.(存量的观念)
TheBalanceSheetIdentityis:Assets≡Liabilities+Stockholder’sEquity
Theaccountingdefinitionofincomeis:
Revenue–Expenses≡Income
BalanceSheetAnalysis
WhenanalyzingabalancesheettheFinanceManagershouldbeawareofthreeconcerns:
Accountingliquidity(会计的变现性)
Debtversusequity(债务v.s.权益)
Valueversuscost(价值v.s.成本)
AccountingLiquidity(变现性/流动性)
Referstotheeaseandquicknesswithwhichassetscanbeconvertedtocash—withoutasignificantlossinvalue(所谓变现性是指在没有严重损失价值之下可以容易且快速的将资产转换成现金)
Currentassetsarethemostliquid.(流动资产最具变现性)
Somefixedassetsareintangible.(某些固定资产是无形资产)
Themoreliquidafirm’sassetsthelesslikelythefirmistoexperienceproblemsmeetingshort-termobligations.(企业的资产越具变现性则企业越不可能经歷无法满足短期债务的问题)
Liquidassetsfrequentlyhavelowerratesofreturnthanfixedassets.(变现性高的资产之报酬率会比固定资产者低)
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