北美财务报告(英文版)(ppt 33页)
财务报表分析 英文ppt课件
By ledger, complete P&L and B/S forecast by month
Includes Cost of Quality, Cost Savings and Economics projections
Final Results
Versus Versus Versus Versus While While
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures The Day-to-day Business Needs
($0.2) $0.5 $0.0 $0.5 $0.8 -0.8%
Other Inc/Exp Admin / Cap Charge
($2.0) ($4.0)
($1.8) ($4.0)
($0.2) $0.0
Operating Profit ROS %
$39.0 15.6%
$37.1 15.3%
$1.9 0.3%
N Tax Manager
North Asia
O Tax Manager
India
P Director of Finance North Asia (Team of 5)
Q Country Controller
India (Team of 5)
R Finance Manager (20%)
Taiwan
S Tax Manager Asia Pacific
美国经济(英文版).ppt
Meanwhile the textile industry and heavy industry also developed.
American Economy Industries ------Cities
New York Pittsburgh Chicago Detroit Dallas and Houston Seattle San Francisco and Los Angeles
American Economy Industries ------Sectors
Aviation
1. US has the largest aviation industry in the world.
2. Major aircraft companies:
Boeing, McDonald Douglas
American Economy Industries ------Distribution
Distribution of Industries
1. Northeastern America , the most important industrial region.
New England and Great Lakes
American Economy
Industrial Revolution
“The Wealth of Nations”
Adam Smith
American Economy General Survey
1. The structure of the economy 2. The position in the world 3. Inflation and Deficit
2. it stands by the Ohio River which finally joins the Mississippi River.
北美财务报资料新告(英文版)
Relevance and Reliability
To be useful, accounting information should provide an informative information system that links current financial statements with future state realizations and payoffs.
Accounting information should be relevant I.e. has the capacity to affect investors’ beliefs about future returns.
Accounting information should be reliable i.e. should faithfully represents what it purports to measure. It should be precise and free from bias.
March 19, 2003
Outline of Presentation -1
Roles of standard setting bodies (FASB, CICA), Managers, Auditors and Suppliers of Capital (Investors and Creditors or lenders) [See Diagram]
Elements of Financial Statements
Assets: Probable future economic benefits obtained or controlled as a result of past transactions.
财务报表分析英文课件
Examines the purchase and redemption of treasury stock and its impact on the financial statements
Income statement analysis
Revenue Recognition
Examining the methods and timelines of revenue recognition to ensure it complies with Generally Accepted Accounting Principles (GAAP)
Distinguishing between direct and indirect costs to better understand the impact of each on the capability of specific products or services
Direct vs. Indirect Costs
Investment in Property, Plant, and Equipment: This category includes cash outflows related to the purchase of fixed assets, such as property, plant, and equipment
财务报表分析英文课件
6-4
Examples of Internal Uses of Statement Analysis
Plan -- Focus on assessing the current financial position and evaluating potential firm opportunities. Control -- Focus on return on investment for various assets and asset efficiency. Understand -- Focus on understanding how suppliers of funds analyze the firm.
Basket Wonders Balance Sheet (thousands) Dec. 31, 2007a
Cash and C.E.
$ 90 a. How the firm stands on
Acct. Rec.c
394 a specific date.
Inventories
696 b. What BW owned.
6-3
Examples of External Uses of Statement Analysis
Trade Creditors -- Focus on the liquidity of the firm.
Bondholders -- Focus on the long-term cash flow of the firm.
Prepaid Exp d
美的2023年财务报告英文版
美的2023年财务报告英文版As of December 31, 2023, we are pleased to present the financial report for the year. Despite the challenges posed by the global economic landscape, we are proud to report a strong performance in 2023.Revenue for the year reached $10.5 billion, representing a 8% increase from the previous year. This growth can be attributed to our continued focus on innovation and customer satisfaction. Our investment in new product development and marketing initiatives has paid off, as we have seen increased demand for our products across all regions.Operating income for the year was $2.1 billion, a 10% increase from the previous year. This increase is a result of our efforts to streamline operations and improve efficiency across the organization. We have also been successful in managing our costs, which has contributed to the overall improvement in operating income.Net income for the year was $1.5 billion, a 12% increase from the previous year. This growth is a testament to our commitment to delivering value to our shareholders. We have focused on maximizing profitability while also investing in the future growth of the company.In terms of our balance sheet, we have maintained a strong financial position. Our total assets stand at $25 billion, with a healthy mix of cash, investments, and property. Our liabilities are well-managed, with a manageable level of debt and adequate provisions for future obligations.Looking ahead, we remain cautiously optimistic about the future. While the global economic environment remains uncertain, we are confident in our ability to navigate any challenges that may arise. We will continue to focus on innovation, customer satisfaction, and operational excellence to drive future growth and success.In conclusion, we are pleased with the strong performance in 2023. Our focus on delivering value to our customers and shareholders has paid off, and we are well-positioned for continued success in the future. We would like to express our gratitude to our employees, customers, and shareholders for their continued support, and we look forward to the opportunities and challenges that lie ahead.。
财务分析报告英文版
Other payables Current liabilities-others
Total current liability Non-current liability：
Bonds payable Anticipation liabilities Non-current liability-others Total non-current liability
Inventor
Total current assets Non-current assets： Equity investment-long term
Investment Property Fixed assets
Construction in process Intangible assets
benefits from the company is very sufficient liquidity 。 The
proportion of accounts payable is low, on the whole, the company's
short-term debt service pressure is very low.
17.83% 0.48% 0.09% 18.41% 43.10%
12.03% 28.24% 2.98% 11.83% 55.06% 1.84% 56.90% 100.00%
Balance Sheet Vertical Common-size Analysis
In 2011, the non-current liabilities item of company is the
Intangible assets Deferred expenses-long term
财务分析报告英文版ppt课件
可编辑课件PPT
2
CHINT ELECTRICS Is China's largest production of
low voltage electric appliance manufacturing enterprise, the specialty is engaged in distribution appliances, control electric appliances, terminal apparatus, and power electronic and electric power supply low-voltage products development, production and sales. Chint is recognized for a famous Chinese trademark, chint brand universal type circuit breaker, plastic shell type breaker series product has been awarded "China famous brand product" title. The company in 2004 won the Chinese quality management of the highest award, the national quality management award
17.83% 0.48% 0.09% 18.41% 43.10%
12.03% 28.24% 2.98% 11.83% 55.06% 1.84% 56.90% 100.00%
Balance Sheet Vertical Common-size Analysis
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Accounting information should be reliable i.e. should faithfully represents what it purports to measure. It should be precise and free from bias.
To provide information to help present and potential investors and creditors in assessing the amounts , timing and uncertainty of prospective cash receipts from dividends or interest.
Information Asymmetry exists between the parties in business transactions. The managers ( agents) have more information than the investors (principals).
Relevance and Reliability
To be useful, accounting information should provide an informative information system that links current financial statements with future state realizations and payoffs.
Decision Usefulness Approach
Section 1000 of CICA Handbook (par. 1000.15):
The objective of financial statements is to communicate information that is useful to investors, members, contributors, creditors and other users…in making their resource allocation decisions and/or assessing management stewardship.
ccounting Principles -1
Historical Cost Principle i.e. recognise (record and report) assets and liabilities initially at the cash-equivalent cost.
Revenue Recognition Principle i.e. recognise revenues when earned (earning process is complete and an exchange has taken place ). All necessary costs have been incurred and collection is assured – usually at point at sale.
Information Economics Approach and Efficiency of capital markets
WorldCom, Enron and Arthur Andersen Incentives of Management to Manage
Earnings
Information Economics Approach
Elements of Financial Statements
Assets: Probable future economic benefits obtained or controlled as a result of past transactions.
Liabilities: Probable future sacrifices of economic benefits
Owner’s Equity: residual Interest in assets after deducting liabilities i.e. A= L + O.E. or O.E = A – L.
Revenues: inflows of assets (or settlement of liabilities) arising from the entity’s major or ongoing activities.
Managers may attempt to select policies or to release biased information that benefit themselves to the expense of the owners .
Role of Accounting: to provide information useful for rational decisionmaking.
Objectives of Financial Statements
Statements of Financial Accounting Concepts (1978) (SFAC 1):
To provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions.
北美财务报告(英文版)(ppt 33页)
Outline of Presentation -1
Roles of standard setting bodies (FASB, CICA), Managers, Auditors and Suppliers of Capital (Investors and Creditors or lenders) [See Diagram]