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introduction to financial statement analyasis R19 - Coggle Diagram

- - - - definition
      - 投资人用财报信息做出economic decisions
    - - 公司为投资人提供信息的途径
      - definition
    - - balance sheet
        
        asset
        
        cash
        
        inventory
        
        accounts receivable
        
        prepaid expense
        
        PPE
        
        financial asset
        
        intangible asset
        
        deferred tax asset (DTA)
        
        liability
        
        accounts payable
        
        short term liability
        
        unearned revenue
        
        income tax payable
        
        long term debt
        
        deferred tax liability
        
        equity
        
        contributed capital
        
        retained earning
        
        other comprehensive income
        
        definition
        
        某一个时间点上企业的资产，负债和所有者权益
        
        accrual basis accounting
        
        unearned revenue-- liability
        
        accrued revenue--asset
        
        prepaied expense--asset
        
        accrued expense--liability
      - income statement
        
        revenue
        
        expense
        
        definition
        
        企业一段时间内产生
        的财富的变化 (revenue and cost)
        
        accrual basis
        
        （gain/loss)在变卖资产中产生的
      - cashflow statement
        
        definition
        
        企业一段时间内cash的变化
      - contra accounting
        
        accumualted depreciation
        
        PPE
        
        bad debt expenses
        
        A/R
        
        valuation allowance
        
        DTA
        
        当contra account上升，对应的asset下降
    - - historical cost
        
        =purchased price
        
        资产在购买时的价值
      - net book value
        
        = historical cost - accumulated depreciation
        
        资产剩余账面价值，价值一直在掉的
      - fair value
        
        = market value
        
        市场交易中双方同意的公允价值
      - net realizable value
        
        = selling price- selling cost
        
        当下卖出该资产的实际所得
      - current cost
        
        公司当下再买一份同样的资产的cost
      - present value
        
        将future value按照利率折现到今日的价值
    - - definition
        
        反应一个公司，一个period内挣多少钱，看它的financial performance
      - 包含2种
        
        income statement
        
        revenue
        
        expense
        
        other comprehensive income statement
        
        unrealized gain/losses on available for sale securities
        
        translation gain/losses on foreign currency
        
        unrealized gain/losses on certain hedging transactions
        
        unrealized gain/losses on pension plans
        
        if IFRS, there will be revaluation surplus
      - net income 的算法
    - - note
      - management's discussion and analysis
      - proxy statement
      - interim report
      - earnings announcement
      - external information
    - - standard
        
        reasonable assurance
        
        fairly presented
        
        high degree of probability
        
        free of material error, fraud, or illegal acts
      - 独立第三方的会计公司进行
      - 审计结果
        
        unqualified opinion
        
        qualified opinion
        
        adverse opinion
        
        disclaimer opinion
      - audit只在乎财报质量，不构成投资建议
    - - asset= liability + equity
      - equity= contributed capital + R/Eending + accumulated OCI
      - R/Eending= R/Ebegining + NI - Div
      - NI= revenue - expense + (gain or loss)
    - - state the objective
        
        statement of purpose
        
        some question
      - collect data
        
        organized financial data
      - process data
        
        common size statement
        
        ratios and forecast
      - analyze and interpret data
        
        analytical result
      - conlcusion
        
        report and recommendation
      - follow up
        
        update on recommendation