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IMBA财政会计培训资料英文版(ppt49).pptx

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会计英语培训资料(英文版)ppt(共29页)

会计英语培训资料(英文版)ppt(共29页)

► (1) unearned rent ► (2) tuition ► (3) annual retailer fee ► (4) premium ► (5) magazine subscriptions
► Accruals --------- are created by an unrecorded expense that has been incurred or an unrecorded revenue that has been earned.
► (1) supplies ► (2) prepaid insurance ► (3) prepaid advertising ► (4) prepaid interest
► ㈡ Deferred revenues (unearned revenue) → become revenues over time
► ㈢ Accrued expenses (accrued liabilities) →
► expense have been incurred but not recorded
► (1) accrued wages
► (2) accrued interest on notes payable
► (3) accrued taxes
► Current accounting period → ► ( cash received or paid )
( revenue or expense incurred ) ► →future accounting period ► ( revenue or expense incurred )
► The journal entries that bring the accounts up to gate at the end of the accounting period are called adjusting entries.

英文版财务会计PPT 1(1)

英文版财务会计PPT 1(1)
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle

IMBA财政会计

IMBA财政会计
risk of investment alternatives, and the role of analysis in providing risk and return information.
2. Understand the usefulness of the rate of return on assets (ROA) as a measure of a firm’s operating profitability.
which increase net income by $16; 2) at 30% tax rate, government will collect an additional amount of $4.8 (16*30%) as tax, then the actual increase of net income is (16 – 4.8).
4. The average ratio for other firms in the same industry (cross-section analysis)
Analysis of Profitability a. Return on assets (ROA): return to the firm
profitability
Ii: interest revenues in period i P: return of principal
Financial Statement Analysis
1.Understand the relation between the expected return and
Outline of today’s lecture
1. Value of a firm to investors and creditors 2. Analysis of profitability: ROA 3. Analysis of profitability: ROCE 4. Analysis of profitability: EPS

IMBA财政会计培训资料英文版

IMBA财政会计培训资料英文版

4. Profitability analysis
5. Growth analysis
6. Earnings forecasts
7. Risk analysis
8. Valuation
9. Recommendation
3
The Qualities of a Good Analyst Report
Comments: 1. Be aware, you make a living (a nice apt., a decent
6. I accept challenges to grading, but reserve the rights to make the final judgment!
6
Obligation
A social, legal, or moral requirement, such as a duty, contract, or promise that compels one to follow or avoid a particular course of aof a Good Analyst Report
Contents
1. Summary of analysis
2. Introduction of covered company
2.1 Industry analysis
2.2. Company analysis
3. Quality of earnings analysis
❖ A mutual promise (or executory contract) is not a liability because of item 3 above. This is, signing a contact is not a transaction.

企业财务知识培训资料(ppt 24页)(英文版)

企业财务知识培训资料(ppt 24页)(英文版)

-$100,000 43,500 43,500 43,500 43,500
50% prob.
50% prob.
0
-$100,000 23,500 23,500 23,500
1
2
3
4
Years
23,500 5
At k = 10%, the NPV at t = 1 is:
$37,889, if CF’s are $43,500 per year, or $25,508, if CF’s are $23,500 per year, in which case the firm would not proceed with the project.
Project Y has an initial, up-front cost of
$200,000, at t = 0. The project is
expected to produce after-tax net cash flows of $80,000 for the next three years.
13 - 3
CF0
CF1
Nj I
NPV
S
-100,000
59,000 2
10 2,397
L -100,000
33,500
4
10 6,190
Q. NPVL > NPVS. Is L better? A. Can’t say. Need replacement chain
analysis.
Copyright © 2001 by Harcourt, Inc.
0
1 2
3 4
Expected Net CFs
Project S

企业财务知识培训资料(ppt 24页)(英文版)

企业财务知识培训资料(ppt 24页)(英文版)

Copyright © 2001 by Harcourt, Inc.
All rights reserved.
13 - 17
Abandonment/Shutdown (continued)
Company does not have the option to delay the project.
Company may abandon the project after a year, if the customer has not adopted the product.
13 - 3
Copyright © 2001 by Harcourt, Inc.
All rights reserved.
13 - 4
Note that Project S could be repeated after 2 years to generate additional profits.
All rights reserved.
13 - 7
What are some examples of real options?
Investment timing options Abandonment/shutdown options Growth/expansion options Flexibility options
Copyright © 2001 by Harcourt, Inc.
All rights reserved.
13 - 8
An Illustration of Investment Timing Options
If we proceed with Project L, its NPV is $6,190. (Recall the up-front cost was $100,000 and the subsequent CFs were $33,500 a year for four years).

【企管MBA】IMBA财政会计9

4
Important dates
December 3, NO CLASS, preparation for report and presentation
December 17, report DUE, turn in a hardcopy in class, and email me an electronic copy. Electronic copies to be placed on class website
• A mutual promise (or executory contract) is not a liability because of item 3 above. This is, signing a contact is not a transaction.
• An example of a mutual promise is the customer promises to pay and the firm promises to deliver goods at a date. If this promise is in the form of a legal contract, it may give both parties rights but the rights are not yet considered assets and the obligations are not yet considered liabilities, because the transaction specified in the promises has not yet occurred.
This week’s individual HW
• Page 197 of In-class exercises ONLY

财务管理培训课程英文版23页PPT.pptx

10- 1
Topics Covered
Measuring Beta Portfolio Betas CAPM and Expected Return Security Market Line Capital Budgeting and Project Risk
Irwin/McGraw-Hill
©The McGraw-Hill Companies, Inc.,2001
T u rb o R etu rn % + 0 .8 + 1 .8 - 0 .2 - 1 .8 + 0 .2 - 0 .8
Irwin/McGraw-Hill
©The McGraw-Hill Companies, Inc.,2001
10- 6
Measuring Market Risk
Example - continued
10- 12
Measuring Market Risk
Security Market Line - The graphic representation of the CAPM.
40
Expected Return (%) .
Rm 20
Rf 0 0
Irwin/McGraw-Hill
Security Market Line
When the market was down 1%, Turbo average % change was -0.8%
The average change of 1.6 % (-0.8 to 0.8) divided by the 2% (-1.0 to 1.0) change in the market produces a beta of 0.8.
Irwin/McGraw-Hill

西方财务会计培训教材(英文版)


Format of the Income Statement
Elements of the Income Statement
Expenses – Outflows or other using-up of assets or incurrences of liabilities that constitute the entity’s ongoing major or central operations.
LO 2 Prepare a single-step income statement.
Multiple-Step Format
Background
Separates operating transactions from nonoperating transactions. Matches costs and expenses with related revenues. Highlights certain intermediate components of income that analysts use.
LO 3 Prepare a multiple-step income statement.
Multiple-Step Format
Income Statement Sections
1. Operating section 2. Nonoperating section 3. Income tax 4. Discontinued operations 5. Extraordinary items 6. Earnings per share
Administrative expense
43,000
Interest expense

财务管理会计案例培训课件英文版

costs of the activity involved.
Product-Level Activity
Organizationsustaining Activity
Customer-Level Activity
Identifying Activity to Include
Activity Cost Pool is a “bucket” in
Factory equipment depreciation
$300,000
Percent consumed by customer orders 20%
$ 60,000
Assigning Costs to Activity Cost Pools
Using the total costs and percentage consumption of overhead, costs are assigned to activity pools.
and then to products.
Departmental Overhead Rates
Indirect
Stage One:
Labor
Costs assigned
to pools
Cost pools
Department 1
Indirect Materials
Department 2
Other Overhead
Activity Based Costing
Departmental Overhead Rates
Plantwide Overhead
Rate
Overhead Allocation
Plantwide Overhead Rate
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8
Classifications of Accounting Liabilities by Degree of Certainty on repayment dates and repayment amounts
4
Important dates
December 3, NO CLASS, preparation for report and presentation
December 17, report DUE, turn in a hardcopy in class, and email me an electronic copy. Electronic copies to be placed on class website
6. I accept challenges to grading, but reserve the rights to make the final judgment!
6
Obligation
7
Liability Recognition
• An obligation is a liability if: 1. It involves a probable future sacrifice of resources and the amount of the sacrifice can be reasonably precisely measured. 2. There is little or no discretion to avoid the transfer 3. The transaction or event that gives rise to the obligation has already occurred
2
The Qualities of a Good Analyst Report
Contents 1. Summary of analysis 2. Introduction of covered company
2.1 Industry analysis 2.2. Company analysis 3. Quality of earnings analysis 4. Profitability analysis 5. Growth analysis 6. Earnings forecasts 7. Risk analysis 8. Valuation 9. Recommendation
This week’s individual HW
• Page 197 of In-class exercises a Good Analyst Report
Format • Professional layouts • Smoothly divided into sections • Sections logically structured and connected • Clearly worded
• A mutual promise (or executory contract) is not a liability because of item 3 above. This is, signing a contact is not a transaction.
• An example of a mutual promise is the customer promises to pay and the firm promises to deliver goods at a date. If this promise is in the form of a legal contract, it may give both parties rights but the rights are not yet considered assets and the obligations are not yet considered liabilities, because the transaction specified in the promises has not yet occurred.
5
Grading Guideline
1. The format and contents of the report 2. The format and contents of the presentation 3. The presenter’s 精神面貌 4. The way to handle questions 5. English is lesser an issue
3
The Qualities of a Good Analyst Report
Comments: 1. Be aware, you make a living (a nice apt., a decent
wedding, a good education for your child, a comfortable retirement plan…) from selling your analyst reports to investors. 2. You do not have to STRICTLY follow the aforementioned format. Use the format that you believe sells your analysis well. 3. Be creative!!! 4. Be professional!!! 5. Be Ethical!!!
December 24, presentation. Starts at 8:30, 20 minutes for each group. Before presentation, I randomly choose ONE presenter from the group.
Feel free to come to discuss your project with me!