Principles of Finance · 免费预览
利润、损失与收益质量
当收入和利得超过费用和损失时，便产生净利润；高质量的收益依赖可持续的经营成果，而非偶发的利得；利润是一种权责发生制计量指标，现金流量表会将其调节回实际现金。
1. The profit equation
The profit equation
2. Revenues and gains are not the same
Revenues and gains are not the same
3. Profit versus cash flow
Profit versus cash flow
4. Earnings quality in analysis
Earnings quality in analysis
5. Computing the period result
A firm reports revenues of 900,000 dollars, gains of 30,000 dollars, expenses of 740,000 dollars, and losses of 10,000 dollars. What is net income?
6. Revenue versus gain
A bakery sells bread daily and also sells its old delivery truck this year at a profit. How should the two inflows be classified?
7. High-quality earnings
Which description best fits high-quality earnings?
8. Profitable but failing
A profitable company runs out of cash and cannot pay its employees. What best explains how profit and cash diverged?
9. Cash flow below profit
For several years a firm's operating cash flow has run persistently below its net income. What is the most likely reading?
10. Why the statement of cash flows exists
According to the lesson, why is the statement of cash flows necessary at all?
11. The profit equation's result
When expenses and losses exceed revenues and gains, the firm reports a net what? Answer with one word.
12. The recurring inflow
What one-word term names recurring inflows from a firm's primary business activities, as opposed to one-time gains? Answer in lowercase.
13. The one-time item
What four-letter term names an infrequent increase in value from an activity ancillary to the firm's main business, such as selling a delivery truck? Answer in lowercase.
14. The three-letter earnings acronym
What three-letter abbreviation names the environmental, social, and governance lens often applied alongside earnings quality analysis? Write the abbreviation.