Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02

8/6/2019 Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02

1/40

.7,73 4579 -%0.7,425,3083.79870807;0/

3,3.,$9,902039

3,88

#$:-7,2,3,2

43/


2/40

!%#

3,3.,#054793,3/3,88


3/40

$9,9:9473,3.,#054798


4/40

!

%50841..4:3937:08,3/:/0308

4 $9,9020398413,3.,..4:393$9,3/,7/84 !534384 ..4:393#080,7.:0938#4 !57434:3.020398%0!88:08:/0308

147.079,3945.80994-0,//70880/-90$398

$9,902039841!48943$!4714794803;4;33/:897850.1.2,990783983/:897:/9,3/..4:393:/0308

4 %:0938%:0938,7088:0/-90$8207388:08%,847.0

4 3/:89757,.9.08


5/40

3;7432039,,.9478

3,3.,..4:393$9,3/,7/84,7/3,3.,..4:393$9,3/,7/84,7/

0307,..0590/..4:393!73.508

0307,..0590/..4:393!73.508

!74;/035:994!74;/035:994

0580905809

$0.:7908,3/.,30

4228843

$0.:7908,3/.,30

4228843

&3438&3438

3;0894783;089478

..4:39,398..4:39,398

!49.,38!49.,38

03/07803/078

90789078

!!

3,3.,..4:393$9,3/,7/84,7/

0307,..0590/..4:393!73.508

!74;/035:994

05809

$0.:7908,3/.,30

4228843

&3438

3;089478

..4:39,398

!49.,38

03/078

9078

!


6/40

3;7432039,,.9478

$0.:7908,3/.,304228843$

4 3/0503/0396:,8:/.,4;0732039,03.

4

/23890780.:790870:,9438/8.48:7084 ,324/1809!130.088,7

4 #,70/70.9.,0308$

4 ,475,0734-,,..4:393


7/40

3;7432039,,.9478

39073,943,3,3.,#054793$9,3/,7/8#$

$09-39073,943,..4:393$9,3/,7/84,7/

49.:77039,..0590/3&$

$:3/0757088:7094,..059

$


8/40

3;7432039,,.9478

,3,07841425,308

4 !72,77085438-91471,7,..:7,90

7054798

4 5508,..4:393947010.9-:83088,.9;908

4 ,3,07,/8.70943830.088,73,..4:393

4 ,474--8943!


9/40


10/40

3;7432039,,.9478

47547,904;073,3.0

4 4,7/41/70.94784;0789

4 :/9.42299004190-4,7/

4 4;07800,..4:393574.088

4 4;0780039073,.439744 4;0780039073,09073,,:/9

4 39073,:/947


11/40

3;7432039,,.9478

39073,&8078 9073,&8078

4397407

:/0911.078

$,08,3,078

39073,:/9478

11.078

,3,078

:8942078

9073,:/9478

,-47&3438

4;07320398

$,704/078

03/078


12/40

9073,9;031472,94384:7.08

'4:39,78.48:70

.4342.3/:897425,308

4 25,.98.:770391:9:7013,3.,.43/943,3/5071472,3.0

31472,943390720/,7084 3/:897/0;490/94.40.93574.0883390757093

/88023,93.425,331472,943

4 3.:/08,3,898,/;8078/0-97,9078-: ,3/808/0,3,898,3/1470.,89078

4

,47/090723,3941!

49;,943 0,,-950.9,9438/:892039$3,3,3,3050.9,9438


13/40

087,-0":,90841..4:393

31472,9434 #00;,3.0 90.,5,.94131472,94394,110.9,

/0.843

4 #0,-9 4731472,94394-070,-092:89-0;071,-0705708039,943,1,91:,3/30:97,4 '071,-920,389031472,9438.43172,-04 1,91:308820,389031472,9437010.9870,9

,3/4 30:97,920,389897:91:,3/:3-,80/


14/40

3,3.,..4:393

4 8947.,489 1,74-0.9;0;,:081742,728039

-,7,334 ..7:,..4:393 70.43070;03:08030,730/

0503808033.:770/

4 ,907,9 97084/0331472,94325,.98/0.843

2,34 43807;,982 705479347/8.483900,89459289.

31472,943,-4:9:3.079,30;0398,3/97,38,.9438

25479,39..4:393!73.508


15/40

3,3.,..4:393

#00;,3.041..4:39331472,943

#0,943-09003..4:393:2-078,3/$94.!7.08


16/40

3,3.,..4:393

4 %203088 5074/./8.48:7034970,920-,88

4 706:03. 6:,7907,3/,33:,

4 47,7/443 290/574850.9;031472,943

29,943841..4:39331472,943


17/40

..7:,8%04730789430

4 89,-8.425,3,3/3;08906:9

4 !:7.,805,3%87981470,.

4 0/8.7003.48941

4 ',7,-05739.48941507%879

4 $4/%8798,90,.147.,84 $4/%8798,90,.43.70/9

:897,943 ,80,.98


18/40

#0.0598 88098

%$79 8,08 ,8

!,20398

%$79 5:7.,808 6:9

$.7003 5:7.,80 0333 6:9

!7393 .,708 088 309 .,8 4:914

%49, 5,20398 %49, 06:9

09 .,8 4:914

..7:,8 %04730789430

,80:897,943 ,8..4:393

$9,90203941,848 ,,3.0$009,8-,88


19/40

#0;03:08 88098%$79 8,08 ,8

%$79 3;03947

503808 #0.0;,-08

%$798 .4898 %49, ,88098

$.7003 /0570.,943 !7393 .,708 6:9

%49, 0503808 0333 06:9

// 309 3.420

09 3.420 %49, 06:9

..7:,8%04730789430

,80:897,943 ..7:,..4:393

,,3.0$009..7:,-,883.420$9,902039


20/40

..7:,8%04730789430

09

3.420

..7:,8

507,93

,84


21/40

#0;03:0#0.43943 70.43070;03:0803

,730/

#0,0/47#0,,-0

50380,9.3 2,9.9.47708543/370;03:08

!74/:.9.4898

!074/.4898

..7:,8%04730789430

4:3/,943841..7:,..4:393


22/40

..7:,8%04730789430

#0,943-09003,848,3/..7:,8

507,93.,814

,83;0892039/;089203934507,93,88098

700.,814

3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098

09.,814

507,93.,814

,83;0892039/;089203934507,93,88098

700.,814

3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098

09.,814

507,93.,814

,83;0892039/;089203934507,93,88098

700.,814

3,3.3.,81483.:/33;0892039/;0892039313,3.3,88098

09.,814


23/40

..7:,8%04730789430

$479%072,3/43%072..7:,8

$479%072..7:,80/.:77039,88098,3/.:77039,-908,84.,0/473.,59,,..7:,8

43%072..7:,80/343.:77039,88098,3/343.:77039,-908,7802,31742.,59,,943

4903,887080,7.8:08988479 9072,..7:,8,702470:801:3.425,3;,:,943


24/40

..7:,8%04730789430

..7:,8,3/,848 98

4 9$3.0.425,3;,:0/0503/8431:9:70.,8

14843.:77039.,8148,70700;,39147;,:,943

4 9.,8148,70;,:0700;,394 9,..7:,,..4:393,/:8920398,70;,:0

7700;,394 9,8148.,3349-02,35:,90/4 93.42082,35:,90/4 99825488-094.438890392,3,0

3.420:5,7/390437:3


25/40


26/40

.4342..43.0598413.420

.4342.3.420.4342.3.420

!072,30393.420!072,30393.420

507,933.420507,933.420

.4342.3.4204 0,8:708.,3083$,704/0780,9

4 ,8148!708039;,:041050.90/1:9:70.,8148

4 &801:03904-0.9;041,3,888/0907233900,.9709:7394908,704/07147905074/

4 088:801:1471470.,8931:9:700,7338549039,


27/40

..4:393.43.059413.420

4 ,80/4390.43.05941,..7:,,..4:393

4 ,35:7548083.42020,8:702039

4 %42,3574.088084 #0;03:070.43943

4 503802,9.3


28/40

..4:393'8.4342.3.420

#0,8438147/110703.0

4 9073,9;03.420.43.0598

4 8947.,.4894 %7,38,.943-,88

4 43807;,982

4 ,73382,3,02039


29/40

,7;,:0,..4:393

8809,3/,-9;,:08,70/0907230/4390-,88419071,7;,:0895.,2,70957.08

439020,8:702039/,900,55742,9090/,90419013,3.,89,9020398


30/40

8947.,.489'8,7;,:0


31/40

/;,39,088,/;,39,08

/;,39,08

4 #010.98.:7703931472,943

4 4388903920,8:702039.7907,

4 425,7,-9

4 4.43807;,9;0-,8

4 470:801:14706:9,3,88

8,/;,39,084 4074-0.9;9

4 $:8.059-9942,35:,943&80410;035:98

4 ,.41.43807;,982

4 .088;03.420;4,99


32/40

25.,94381473,88

4 4.:84390-,,3.08009

4 #089,933.420

4 3,3:804135:98

4 3,313,3.,,-908


33/40

..4:3933,88

02,3/147..4:3933,88

4 /:89147,..4:393/89479438 8413,3.,

7054798-099077010.90.4342.70,9

4 /:890307,5:7548013,3.,89,9020398942009850.1.,3,884-0.9;08 41,5,79.:,7

:807


34/40

..4:3933,88

$4:7.0841..4:39389479438

4 ..4:393$9,3/,7/8 ,997-:90/94

549.,574.0884189,3/,7/80993

,..4:393573.508,3/,88:259438,3/

.43807;,982

4 892,94377478 ,997-:90/940892,9430774783070393,..7:,,..4:393

4

#0,-9;8 #00;,3.0 ,997-:90/944;07

025,884370,-9,99048841700;,3.0

4 ,7338,3,02039 ,997-:90/943/4/708834113,3.,89,9020398-2,3,07894,.0;0507843,-030198


35/40

..4:3933,88

3,88-0.9;08

4 425,7,9;083,88 /02,3/14713,3.,.425,78438,.7488.425,308,3/47,.7488

9204 3.4200,8:702039 /02,3/14706:90,9

.,308,3/20,8:70410,7335407%080.47708543/9494,9073,9;03.420.43.0598

.4342.3.42047

0257.,0.4342.57419

!072,30393.42047

0257.,8:89,3,-057419

,5907/8.:8808908020,8:7083/09,


36/40

..4:3933,88

,7338,3,02039 706:039$4:7.0418947943

,733,3,02039897,9008

4 3.70,833.420 2,3,078,/:89,..7:,8943.70,807054790/3.420

4 ,9 2,3,07870.47/:0790411834305074/94700;049075074/8410503808

4 3.420$24493 2,3,078/0.70,80473.70,807054790/3.4209470/:.098;4,99


37/40


38/40

..4:3933,88

,7338,3,02039 0.,3.8

4 3.423$193

..007,9047/0,70.439434170;03:08470503808948193.42017424305074/94,34907

4 ,881.,947,7338,3,02039

$00.9;0.,88170;03:08,7338,3/05038083.079,35,798,3,0203941903.42089,90203994,110.9,3,88310703.0870,7/39070.:7733,9:704190809028


39/40

..4:3933,88

!74.08841..4:3933,88

..4:393,3,883;4;0880;07,390770,90/574.08808,3/9,889,9.,3-074:50/39494-74,/,70,8

4 ;,:,93,733":,9$9058

/0391,3/,880880,..4:39354.08

;,:,900903941,..4:39310-9

0907230907054793897,90

/0391,3/,88088 70/1,84 /:8933,3.,$9,9020398

/039120,8:70,3/2,030.088,7,/:89203989413,3.,

89,902039894-09907807;04308,3,884-0.9;08

,5907814.:843,/:89370.,8939089,9020398


40/40

:/933/3,3.,$9,9020393,88

Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02

Documents

Transcript of Financial Statement Analysis_ 10e by K. R. am & John J. Wild Chapter02