Учет и исследование финансовых результатов деятельности предприятия (на примере ООО "Фирма Элинс")
Дипломная работа - Экономика
Другие дипломы по предмету Экономика
лопедия российского законодательства [Электронный ресурс]: справочно-правовая система КонсультантПлюс. - М.: КонсультантПлюс, 2010.
финансовый результат факторный прибыль
ПРИЛОЖЕНИЕ 1
Distinguishing Between Revenue and Incomeday-to-day conversation, some terms can often be used casually and without a great deal of precision. Words may be treated as synonymous, when in fact they are not. Such is the case for the words income and revenue. Each term has a very precise meaning, and you should accustom yourself to the correct usage. It has already been pointed out that revenues are enhancements resulting from providing goods and services to customers. Conversely, expenses can generally be regarded as costs of doing business. This gives rise to another accounting equation.- Expenses = Incomeis the top line amount corresponding to the total benefits generated from business activity. Income is the bottom line amount that results after deducting the expenses from revenue. In some countries, revenue is also referred to as turnover. Statementsaccounting information is conveyed through a standardized set of reports. You have already been introduced to the balance sheet. The other fundamental financial statements are the income statement, statements of retained earnings, and statement of cash flows. There are many rules that govern the form and content of each financial statement. At the same time, those rules are not so rigid as to preclude variations in the exact structure or layout. For instance, the earlier illustration for Edelweiss was first presented as a horizontal layout of the balance sheet. The subsequent Edelweiss examples were representative of vertical balance sheet arrangements. Each approach, and other, is equally acceptable.Statementsummary of an entitys results of operation for a specified period of time is revealed in the income statement, as it provides information about revenues generated and expenses incurred. The difference between the revenues and expenses is identified as the net income or net loss. The income statement can be prepared using a single-step or a multiple-step approach, and might be further modified to include a number of special disclosures relating to unique items.
Разница между понятиями доход и прибыль 1
В повседневном разговоре людей, часто происходит подмена понятий, термины используют, не задумываясь об их точном значении.
Некоторые слова считают синонимами друг друга, тогда как они таковыми не являются. Так происходит в паре терминов прибыль и доход. Каждый из этих терминов имеет определенное значение, нам следует это знать и правильно их употреблять. В результате предоставления, каких либо услуг или товаров покупателю, компания получает доход в виде прироста. Затраты компании являются своеобразным следствием ведения бизнеса. Здесь возникает другая бухгалтерская сбалансированность дебета и кредита, а именно:
Доход - Затраты = Прибыль
Доход является верхней величиной, соответствующей общей прибыли предприятия. Прибыль же является нижней величиной, которая вычисляется путем вычитания затрат из дохода. В некоторых странах доход приравнивается к товарообороту.
Финансовые отчеты
Из финансовых отчетов, таких как, например баланс, мы получаем всю бухгалтерскую информацию. Другими видами финансовой отчетности являются декларация о доходах, отчет о нераспределенной прибыли и денежных потоках. Существуют правила, регулирующие форму и содержание каждого вида отчетов. В некоторых схемах или структурах отчетов нельзя допускать ни малейших изменений. На примере компании Эдельвейс мы видим, что было использовано две метода составления баланса - горизонтальный и вертикальный. Любой из этих методов приемлем.
Декларация о доходах
Краткое изложение результатов деятельности предприятия за определенный период времени содержится в декларации о доходах, где
Продолжение приложения 1
компания информирует о полученных доходах и расходах. Разница между
доходами и расходами определяется как чистая прибыль и конечные затраты.
Декларацию о доходах можно сделать с помощью одноступенчатого или многоступенчатого метода, а также она может быть видоизменена (в декларацию могут входить специальные пункты для каких-либо дополнительных сведений).
Тексты оригинала и перевода сверены
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ПРИЛОЖЕНИЕ 2
Statement Analysis2, especially public companies, spend substantial amounts of money preparing and presenting financial statements that are readily available (the reports for U.S/ public companies are freely available at www.sec.gov). Does this mean that everyone with internet access now has in-depth knowledge about these companies? For that matter, if you print the annual report of company that you find interesting, does this really help you? My point is that some degree of study is required to benefit from information.is important for you to know that CPAs and the SEC provide safeguards to protect the integrity of reported information, but this is entirely different that suggesting that reporting companies are necessarily good investments. For example, a company could report that its revenue stream is in decline, expenses are on the rise, and significant debt is coming due without a viable plan for making the payments. The financial statements may fully report this predicament with perfect integrity, painting a rather gloomy picture. But, it financial statement users choose to ignore that report, only they are to blame.moral of the preceding point is that you must be very thorough in examining the financial statements of companies in which you are considering making an investment. It is not sufficient to merely determine that reports exist and look nice; you must study them, drill down in the detail, and think carefully about what you are observing. Sometimes, the evaluation of complex situations can be assisted by utilization of key metrics or ratios. For example, a doctor will consider your health in conjunction with measurements of your blood pressure, heart rate, level, etc. Likewise, you measure a companys health by considering certain important ratios.following ratios have been presented throughout this book series and are below.
Liquidity and debt service ratiosCurrent RatioCurrent Assets / Current Liabilities A measure of liquidity; the ability to meet near-term obligationsQuick Ratio(Cash + Short-term investments + Accts. Receivable) / Current LiabilitiesA narrow measure of liquidity; the ability to meet near-term obligationsDebt to Total Assets Ratio Total Debt / Total AssetsPercentage of assets financed by long-term and short-term debtDebt to Total Equity Ratio Total Debt / Total EquityProportion of financing that is debt-relatedTimes Interest Earned RatioIncome Before Income Taxes and Interest / Interest ChargesAbility to meet interest obligationsTurnover RatiosAccounts Receivable Turnover RatioNet Credit Sales / Average Net Accounts ReceivableFrequency of collection cycle; to monitor credit policiesInventory Turnover Ratio Cost of Goods Sold / Average InventoryFrequency of inventory rotation; to monitor inventory managementProfitability RatiosNet Profit on Sales RatioNet Income / Net SalesProfitability on sales; for comparison and trend analysisGross Profit Margin RatioGross Profit / Net SalesGross profit rate; for comparison and trend analysisReturn on Assets Ratio (Net Income + Interest Expense) / Average AssetsAsset utilization in producing returnsReturn on Equity Ratio (Net Income - Preferred Dividends) / Average Common EquityEffectiveness of equity investment in producing returnsOther IndicatorsEPSIncome Available to Common / Weighted-Average Number of Common SharesA