Chapter 2:
挽联格式
Ⅰ、The cash flow identity
Cash flow from asts= cash flow to creditors(bondholders)
+ cash flow to stockholders(owners)
Ⅱ、Cash flow from asts
cash flow from asts= operating cash flow
-Net capital spending梦见出差
-Change in net working capital(NWC) Where
Operating cash flow= EBIT + depreciation – taxes (折旧不消耗现金，因为原来的折旧被减了)
中国被谁打败过Net capital spending= ending net fixed asts – beginning net fixed asts + depreciation
Change in NWC= ending NWC – beginning NWC [NWC= CA – CL] Ⅲ、Cash flow to creditors (bondholders)
Cash flow to creditors= interest paid –net new borrowing [在”long-term debt”里瞧]
Ⅳ、Cash flow to stockholders (owners)
Cash flow to stockholders= dividends paid –net new equity raid [在”common stock and paid-in surplus”里瞧]
Chapter 3
Ⅰ、Short-term solvency, or liquidity, ratios
Current ratio=
Quick ratio=
Cash ratio=
Net working capital to total asts=
Interval measure(间隔时间指标)=
Ⅱ、Long-term solvency, or financial leverage, ratios Total debt ratio=
Debt-equity ratio=
Equity multiplier=
Long-term debt ratio=
Times interest earned ratio=
Cash coverage ratio=
Ⅲ、Ast management, or turnover, ratios Inventory turnover= (COGS)
单页横向怎么设置Days’ sales in inventory=
Receivables turnover=
NWC turnover=
Fixed ast turnover=
Total ast turnover=
Ⅳ、Profitability ratios
Profit margin=
ROA=
ROE=
ROE=遗失证明
Ⅴ、Market value ratios
Price-earnings ratio= [EPS= ] PEG ratio=
Price-sales ratio=
Market-to-book-ratio=
Tobin’s Q ratio=
Enterpri value-EBITDA ratio=
富士数码相机
Chapter 4
Ⅰ、Internal Growth Rate
Internal growth rate=
Ⅱ、Sustainable Growth Rate
Sustainable growth rate=
[b=plowback (intention) ratio=] [Addition to retained earnings= net income – dividends] [资产负债表:暖心句子
CA, FA CL,
LTD,
E[E=CS+RE]
利润表:
S,NI,RE,Div
Chapter 5
Ⅰ、=C[The term is called the future value factor] Ⅱ、PV=[The term is called the prent value factor]
Ⅲ、PV=
Chapter 6
Ⅰ、= C[The term is called the annuity future value factor]
纹理烫发Ⅱ、PV= C[The term is called the annuity prent value factor]
Ⅲ、PV for a perpetuity=
Ⅳ、Growing annuity prent value= C
Ⅴ、Growing perpetuity prent value= C
Ⅵ、EAR(实际年利率)=[m为一年中的复利次数]
