Tài liệu Kế Toán - Kiểm Toán

Gross profit margin Profit margin Asset turnover Return on assets Return on common shareholders’ equity Basic Earnings per share (EPS) Price-earnings (P-E) ratio Payout ratio Dividend yield

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Complete the statement of cash flows Determine increase (decrease) in cash Ensure ending cash balance agrees to that reported on statement of financial position Identify any noncash disclosures

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Non-strategic investments Investment purchased to earn contractual cash flows Amortized cost model; optional use of fair value through profit or loss Presentation: current or non-current presentation based on contract Investment not purchased to earn contractual cash flows (example: trading investments) Fair value through profit or loss; some ...

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First issue normally through initial public offering (IPO) Share price is set by the company Once issued, shares of publicly held companies trade on organized exchanges At prices per share established between buyers and sellers (no direct impact on company) Fair value of shares – share price - is determined by market forces

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Liquidity – measures short-term ability to pay maturing obligations and meet unexpected cash needs within the next year: Current ratio Inventory turnover ratio Receivables turnover ratio Solvency – measures ability to meet long-term obligations: Debt to total assets Times interest earned

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Subsequent to acquisition, same distinction exists: Operating expenditures Benefit only the current period Required to maintain asset in normal operating condition Capital expenditures Capitalized as an asset (increases the cost of the asset) Increases life of an asset, its productivity or efficiency

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Subsidiary ledger is a group of accounts that share a common characteristic (i.e. they are all receivable accounts) The subsidiary ledger for accounts receivable provides the details that support the total balance for accounts receivable in the general ledger The single accounts receivable account in the general ledger is the control account

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Cash is reported in both the statement of financial position and the statement of cash flows Statement of cash flows shows the receipts and payments of cash Cash is the most liquid asset and is listed first in the current assets section of the statement of financial position

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How much inventory should a company have? Two ratios to help manage: Inventory turnover ratio – measures the number of times, on average, inventory is sold in a period Days in inventory ratio – converts inventory turnover ratio into number of days inventory is held

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Detailed records of merchandise are not kept throughout the period Cost of goods sold is only determined at the end of the accounting period: Once inventory is counted Cost of goods sold = Beginning inventory + cost of purchases less ending inventory

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