导图社区 金融MIPO基本财报公式
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费用结算流程
租赁费仓储费结算
E其它费用
F1开票注意事项
F2结算费用特别注意事项
洛嘉基地文件存档管理类目
CFA一级Ethics-standard思维导图
货币政策对黄金价格的传导机制
云报税(个税)
收入
Finance vs Accounting
forward looking vs past
Asset in place
Asset growth
Expected grwoth
Capital structure
Risk (cost)
Timeness & Way
Earning
Princile of Accrual
expense match with revenue
operating expenses
provide profits only for current period
financing expenses
used to raise capital
capital expenses
provide profits for long period
Categorization
Income Statement
Revenue
- Opeerating Expenses
-Depreciation - Amortization
= EBIT Operating Income
generated by asset in place
- Interest (Financial) Expenses
= Taxable Income
- Tax
= Net Income
- Loss + Profit wro Operation & Accounting Differences
= Net Earning
Asset
Perfer conservtive, book over market value
Fixed Asset
at historical cost
problem when in inflation
no relation to earning power of the asset
depreciation due to aging
straightline or accelerated
Current Asset
Financial Investment
Minority, passive investment
Minority, active investment
Majority, active investment
Intangible Assets
Goodwill
differnce bw the acquisition price and the book value of the acquired firm
not tax deductible
Intangible asset acquired of patent and copyright
tax deductible
Leverage
Debt/Capital
Debt/Equity
Cash Fixed Charges Coverage Ratio
Interest Coverage Ratio
Liabilities
Principle
cannot be avoided
lead to future cash outflow
transative already happened
Current Liability
Long-term Debt
Other Long-term Debt
Preferred Stock
Common Equity
Profitability
Return on Assets
Return on Capital
Return on Equity
Net Margin
Operating Margin
comparable across firms of different leverage