财务报表分析chapter04
13页1、2013/9/23 1 4-1 4 CHAPTER Analyzing Investing Activities 4-2 Current (Short-term) Assets Noncurrent (Long- term) Assets Resources or claims to resources that are expected to be sold, collected, or used within one year or the operating cycle, whichever is longer. Resources or claims to resources that are expected to yield benefits that extend beyond one year or the operating cycle, whichever is longer. Current Asset Introduction Classification 4-3 Cash Currency, coins and amounts on deposit in ba
2、nk accounts, checking accounts, and some savings accounts. Current Asset Introduction Cash, Cash Equivalents and Liquidity 2013/9/23 2 4-4 Cash Equivalents Short-term, highly liquid investments that are: Readily convertible to a known cash amount. Close to maturity date and not sensitive to interest rate changes. Current Asset Introduction Cash, Cash Equivalents and Liquidity 4-5 Companies risk a reduction in liquidity should the market value of short-term investments decline. Cash and cash equi
3、valents are sometimes required to be maintained as compensating balances to support existing borrowing arrangements or as collateral for indebtedness. Current Asset Introduction Analysis of Cash and Cash Equivalents 4-6 Receivables Receivables are amounts due from others that arise from the sale of goods or services, or the loaning of money Accounts receivableAccounts receivable refer to oral promises of indebtedness due from customers Notes receivableNotes receivable refer to formal written pro
4、mises of indebtedness due from others Current Asset Introduction Receivables 2013/9/23 3 4-7 Receivables are reported at their net realizable value total amount of receivables less an allowance for uncollectible accounts Management estimates the allowance for uncollectibles based on experience, customer fortunes, economy and industry expectations, and collection policies Current Asset Introduction Valuation of Receivables 4-8 Assessment of earnings quality is often affected by an analysis of rec
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