Correspondance des termes comptables et financiers. Français-Anglais. Action on Line S.A. Copyright Tous droits réservés. Page 1
|
|
- Dayna Gaines
- 8 years ago
- Views:
Transcription
1 Correspondance des termes comptables et financiers Français-Anglais Page 1
2 TERMES FRANCAIS EQUIVALENT ANGLAIS Achats Purchases Actifs Assets Actif circulant Current assets (sometimes known as Circulated assets) Actionnaire Shareholder Actualisation Discounting Amortissement Amortization / Depreciation Amortissement linéaire Straight-line amortization / depreciation Amortissement dégressif Accelerated depreciation Analyse financière Financial analysis Annuité d emprunt Annuity Assemblée générale OGM Autofinancement Internal financing Autonomie financière - ratio Gearing Autres charges externes Other operating expenses Bénéfice Profit Bénéfice ou Perte Profit or Loss Besoin en fonds de roulement (BFR) Working capital requirements Bien Asset Bilan Balance sheet Capacité d autofinancement Self-financing capacity Capacité d autofinancement (CAF) Cash-flow Capitaux engagés Capital employed Capitaux permanents Permanent financing Capitaux propres Equity / Common equity Cash flow d exploitation Operating Cash Flow (OCF) Charge Expense Charge financière Financial expense / income Charge fixe Fixed expense Charge variable Variable expense Charges calculées Calculated charges Charges d exploitation Operating charges Charges non récurrentes Extraordinary items Chiffre d affaires Sales / Income / Revenues Coefficient de marge sur le taux d intérêt Spread pratiqué par les banques Coefficient d'actualisation Discounting factor Compte Account Compte de profits et pertes Profit and loss statement Compte de résultat Income statement / Profit and Loss account (P&L) Court terme Short term Page 2
3 Coût de la dette Cost of debt Coût direct Direct cost Coût du capital Cost of capital / WACC Coût fixe Fixed cost Coût fixe direct Direct fixed cost Coût unitaire moyen pondéré Weight average cost Coût variable Variable cost Crédit-bail Financial leases Crédit-bail Leasing, finance lease Cycle d exploitation Operating cycle Découvert bancaire Bank credit facilities Délai de récupération Payback ratio / Payback period Dette Debt / Liability Dettes d exploitation Operating liabilities / trade payables Dividendes Dividend / Dividend per share (DPS) Dotations aux amortissements Depreciation and Amortization Economie de marché Market economy Effet de levier Leverage effect Escompte Discounting of bills of exchange Excédent brut d'exploitation Earnings Before Interest / Taxes / Depreciation and Amortisation(EBITDA) Facture Commercial bill Flexibilité Flexibility Flux de trésorerie Cash Flow Flux de trésorerie disponible Free Cash Flow Flux de trésorerie d exploitation Operating Cash Flow (OCF) Frais d établissement Start-up costs Frais de recherche et développement Research and Development cost Haut de bilan Structural finance Immobilisation corporelle Tangible fixed asset Immobilisation financière Financial asset Immobilisation incorporelle Intangible fixed asset Immobilisation, Actif immobilisé Fixed asset / Net fixed assets Intensité capitalistique Capital intensity Investissement Investment / Capital expenditure Liquidité du bilan Liquidity-balance sheet Long terme Long term Marge brute Gross margin Marge commerciale Gross trading profit Marge de production, Marge sur Gross trading profit on production consommation de matières Marge sur coûts directs Contribution margin on direct cost Page 3
4 Marge sur coûts variables Contribution margin on variable cost Méthode de valorisation des stocks en mode First In First Out (FIFO) FIFO Méthode de valorisation des stocks en mode Last In First Out (LIFO) LIFO Moyen terme Medium term Obligation convertible Convertible bonds Passif Liabilities Plan Comptable Général French Plan Comptable accounting system Plan Comptable Général - France French chart of accounts and accounting rules Point mort Breakeven quantity point Prix Price Principe de continuité de l exploitation Going concern Principe de l importance relative Materiability Principe de permanence des méthodes Consistency Principe de prudence Conservatism Principe d indépendance des exercices Time period concept Principe du coût historique Historical cost Production Production Provision pour dépréciation Impairment losses Provision pour risques et charges Provision for risks and charges Ratio de rotation des stocks Day s inventory ratio Ratio de rotation du crédit-client Customer receivables ratio Ratio de rotation du crédit-client Day s receivables ratio Rendement Dividend yield Rentabilité Profitability Rentabilité de l entreprise, Return on capital employed (ROCE) Rentabilité économique Rentabilité des capitaux propres Return on equity (ROE) Résultat courant Profit on ordinary activities Résultat d exploitation Earnings Before Interest and Taxes (EBIT) / Trading profit Résultat économique Economic profit / loss Résultat exceptionnel Exceptional items Résultat financier Finance profit / loss Résultat financier Net financial expense Résultat net Net profit / Net income Résultat opérationnel Operating profit Risque Financial risk Seuil de rentabilité Breakeven sales point Solvabilité Solvency Stock Stock Stocks Inventories Page 4
5 Structure financière Taux d'actualisation Taux d intérêt Test de dépréciation Trésorerie Trésorerie Valeur ajoutée Valeur Economique Ajoutée Valeur Mobilière de Placement Financial structure Discount rate / Rate of discount Interest expense rate Impairment test Cash Treasury Value added Economic Value Added Short-term investments Page 5
CORPORATION MINIÈRE AFCAN
2000 CORPORATION MINIÈRE AFCAN Rapport intérimaire Interim Report 29 février 2000 February 29, 2000 Bilan Balance sheet Au 29 février As at February 29 Actif Actif à court terme Assets Current assets 47,775
More informationHolinger AG / Holinger Group Facts and Figures 2011. Holinger SA / Groupe Holinger Faits et chiffres 2011
/ Facts and Figures 211 / Groupe Holinger Faits et chiffres 211 A B C D E F G Progress of shareholders equity and share value Evolution des fonds propres et de la valeur de l action Financial statement
More informationSUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013. BPCE Euro 40,000,000,000 Euro Medium Term Note Programme
SUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013 BPCE Euro 40,000,000,000 Euro Medium Term Note Programme BPCE (the Issuer ) may, subject to compliance with all relevant laws,
More informationLA BANQUE POSTALE HOME LOAN SFH
LA BANQUE POSTALE HOME LOAN SFH duly licensed French specialised credit institution (établissement de crédit spécialisé) 10,000,000,000 Euro Medium Term Note Programme for the issue of obligations de financement
More informationNOTE ON FINANCIAL STATEMENTS FOR SOCIAL ENTERPRISES
NOTE ON FINANCIAL STATEMENTS FOR SOCIAL ENTERPRISES François Brouard, DBA, FCPA, FCA Sprott School of Business, Carleton University Sprott Centre for Social Enterprise (SCSE) / Centre Sprott pour les entreprises
More information2011 ANNUAL RESULTS Paris Wednesday 29 February 2012
2011 ANNUAL RESULTS Paris Wednesday 29 February 2012 Disclaimer This document was prepared by Norbert Dentressangle for the sole purpose of presenting its annual results on 29 February 2012. This document
More informationThird Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014
Third Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014 HSBC France 20,000,000,000 Euro Medium Term Note Programme This third supplement (the
More informationdirection participative / gestion participative / gestion participative par objectifs / «management» participatif
DÉFINITIONS TITRE CHAPITRE DU MANAGEMENT EN FRANÇAIS Titre Management chapitre en definitions anglais conduite / direction / gestion / management / organisation management Management is the process of
More informationThis document may not be used, reproduced or sold without the authorisation of the Groupe HEC
Please send any questions on this case study to the author via the mail box on the web site www.vernimmen.com Pascal Quiry October 2010 This document may not be used, reproduced or sold without the authorisation
More informationFSA Note: Summary of Financial Ratio Calculations
FSA Note: Summary of Financial Ratio Calculations This note contains a summary of the more common financial statement ratios. A few points should be noted: Calculations vary in practice; consistency and
More informationTELECOM ITALIA CAPITAL (Incorporated with limited liability under the laws of the Grand Duchy of Luxembourg)
LISTING PROSPECTUS TELECOM ITALIA CAPITAL (Incorporated with limited liability under the laws of the Grand Duchy of Luxembourg) $1,000,000,000 6.999% Guaranteed Senior Notes due 2018 $1,000,000,000 7.721%
More informationConsolidated Financial Review for the First Quarter Ended June 30, 2004
Consolidated Financial Review for the First Quarter Ended August 9, 2004 Company Name: Head Office: Tokyo, Japan URL: Stock exchange listing: Tokyo Stock Exchange 1ST Section Code number: 6481 Representative:
More information2014 Results February 26 th, 2015
2014 Results February 26 th, 2015 Table of Contents 1. Introduction p. 3 2. Transport Business p. 11 3. Logistics Business p. 17 4. Air & Sea Business p. 24 5. Strategic acquisition in the USA p. 28 6.
More informationDisclaimer All forward-looking statements are TF1 management s present expectations of future events and are subject to a
1 Disclaimer All forward-looking statements are TF1 management s present expectations of future events and are subject to a number of factors and uncertainties that could cause actual results to differ
More informationFinancial ratios and related tools
Financial ratios and related tools Michel Blanchette, 2012 This document is adapted from two articles written by Michel Blanchette and published in 2011 in the newsletterto Your Credit edited by Credit
More informationRatio Analysis. A) Liquidity Ratio : - 1) Current ratio = Current asset Current Liability
A) Liquidity Ratio : - Ratio Analysis 1) Current ratio = Current asset Current Liability 2) Quick ratio or Acid Test ratio = Quick Asset Quick liability Quick Asset = Current Asset Stock Quick Liability
More informationAdvanced Placement (AP) Accounting
Advanced Placement (AP) Accounting The Advanced Placement (AP) Accounting Course is a full academic year course. The course is based on high school teachers having 120 contact hours with students from
More informationACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING
ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites ENG 090, and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040, or satisfactory score on placement test Corequisites: None
More informationAdvanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program
More informationTOPIC LEARNING OBJECTIVE
Topic Mapping 1 Transaction Analysis Understand the effect of various types of transactions on the accounting equation, accounting journal and accounting ledger. Concepts and Skills Accounting Equation
More informationICAP GROUP S.A. FINANCIAL RATIOS EXPLANATION
ICAP GROUP S.A. FINANCIAL RATIOS EXPLANATION OCTOBER 2006 Table of Contents 1. INTRODUCTION... 3 2. FINANCIAL RATIOS FOR COMPANIES (INDUSTRY - COMMERCE - SERVICES) 4 2.1 Profitability Ratios...4 2.2 Viability
More informationEMERSON AND SUBSIDIARIES CONSOLIDATED OPERATING RESULTS (AMOUNTS IN MILLIONS EXCEPT PER SHARE, UNAUDITED)
CONSOLIDATED OPERATING RESULTS (AMOUNTS IN MILLIONS EXCEPT PER SHARE, UNAUDITED) TABLE 1 Quarter Ended March 31, Percent Change Net Sales $ 5,854 $ 5,919 1% Costs and expenses: Cost of sales 3,548 3,583
More informationAdvanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program
More informationRECEIVED AUG 2 7 2014
RECEIVED AUG 2 7 2014 FEDERATION OF CANADIAN ARCHERS INC. FINANCIAL STATEMENTS ETATS FINANCIERS MARCH 31, 2014 CONTENTS INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION
More informationIomart Group plc BUY, TARGET PRICE 216p (upside +10.2%)
November 20, 2012 Iomart Group plc BUY, TARGET PRICE 216p (upside +10.2%) Market data Stock price 196p Shares nb diluted (m) 100.1 Market value 199.1m Net Debt adjusted 4.55m EV (mls) 203.7 ISIN GB0004281639
More informationFor the three months ended March 31, 2001 2000. Net sales $ 1,921 $ 1,351 Cost of sales 1,112 788. Gross margin 809 563
Pro Forma Consolidated Statements of Income Excluding Amortization of Purchased Intangibles and Goodwill, Purchased In-Process Research and Development, Acquisition-Related Costs and Non-Recurring Items
More informationIncome Statement (1) First Quarter 2002
Income Statement (1) (in millions of EUR) 1 st Q 2002 1 st Q 2001 2002/2001 Sales 5,402.2 4,993.6 +8.2% (2) EBITDA (FIFO) 408.7 366.1 +11.6% EBITDA margin 7.6% 7.3% - Depreciation (145.5) (134.6) +8.1%
More informationi effective interest rate: taux d intérêt effectif I nominal interest rate: taux d intérêt nominal
I i effective interest rate: taux d intérêt effectif I nominal interest rate: taux d intérêt nominal IRR internal rate of return: taux de rendement interne (TRI) ideal improvement: amélioration idéale
More informationILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS
ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS MAJOR BALANCE SHEET CLASSIFICATIONS ASSETS = LIABILITIES + OWNERS' EQUITY Current Assets Long-Term Investments Current Liabilities Long-Term Debt Capital
More informationFinancial Results. siemens.com
s Financial Results Fourth Quarter and Fiscal 2015 siemens.com Key figures (in millions of, except where otherwise stated) Volume Q4 % Change Fiscal Year % Change FY 2015 FY 2014 Actual Comp. 1 2015 2014
More informationFundamental Analysis Ratios
Fundamental Analysis Ratios Fundamental analysis ratios are used to both measure the performance of a company relative to other companies in the same market sector and to value a company. There are three
More information2015 AGM Annual General Meeting / AGA 2015 Assemblée générale annuelle
2015 AGM Annual General Meeting / AGA 2015 Assemblée générale annuelle Saturday / samedi, 22 August 2015, 16h30 17h30 NAISA Space, 601 Christie Street #252, Toronto AGM 2015 Agenda / AGA 2015 Ordre du
More informationConsolidated Balance Sheets
Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:
More information! "#$ %&!& "& ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& "#$ ) &!&.
! "#!""#$%$#$#$"& $'"()*+,$-).,/ 012! "#$ %&!& "& '!(&)!*&%+,-).//0 -#$#3-4' &,'1$1# $!-!(.//0)& +01+///2 *&& - 3+4 &*!&-.,,5///2!(.//+ &!(!-6%(!(.//.$(!(.//0)& 01,///2 //+2% &*!&- 5,0///2 //32%!(.//+
More informationRAPID REVIEW Chapter Content
RAPID REVIEW BASIC ACCOUNTING EQUATION (Chapter 2) INVENTORY (Chapters 5 and 6) Basic Equation Assets Owner s Equity Expanded Owner s Owner s Assets Equation = Liabilities Capital Drawing Revenues Debit
More informationChapter. How Well Am I Doing? Financial Statement Analysis
Chapter 17 How Well Am I Doing? Financial Statement Analysis 17-2 LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Explain the need for and limitations of financial statement
More informationAdvanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course and Exam Pilot Program
More informationAccounting Pilot & Bridge Project Course Outline, Learning Objectives and Student Outcomes
Accounting Pilot & Bridge Project Course Outline, Learning Objectives and Student Outcomes Course Overview The Accounting Pilot & Bridge Project is a year-long course based on high school teachers having
More informationAssessment of the relevance of accounting changes in Cameroonian firms: a comparative analysis of ocam-ohada financial states
ISSN: 2347-3215 Volume 1 Number 3 (2013) pp. 1-12 www.ijcrar.com Assessment of the relevance of accounting changes in Cameroonian firms: a comparative analysis of ocam-ohada financial states Souleymanou
More informationTYPES OF FINANCIAL RATIOS
TYPES OF FINANCIAL RATIOS In the previous articles we discussed how to invest in the stock market and unit trusts. When investing in the stock market an investor should have a clear understanding about
More informationBrief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007
MARUHAN Co., Ltd. Brief Report on Closing of (connection) for the Term Ended March 31, 2007 (Amounts less than 1 million yen omitted) 1.Business Results for the term ended on March, 2007 (From April 1,
More informationConsolidated Financial Statements 2009
Consolidated Financial Statements 2009 (April 1, 2009 - March 31, 2010) Senkon Logistics Co., Ltd. CONSOLIDATED BALANCE SHEET ASSETS (As of March 31,2009) (As of March 31,2010) Current assets Cash and
More informationIncome Measurement and Profitability Analysis
PROFITABILITY ANALYSIS The following financial statements for Spencer Company will be used to demonstrate the calculation of the various ratios in profitability analysis. Spencer Company Comparative Balance
More informationPrinciples of Financial Accounting ACC-101-TE. TECEP Test Description
Principles of Financial Accounting ACC-101-TE TECEP Test Description This TECEP is an introduction to the field of financial accounting. It covers the accounting cycle, merchandising concerns, and financial
More informationRicoh Company, Ltd. INTERIM REPORT (Non consolidated. Half year ended September 30, 2000)
Ricoh Company, Ltd. INTERIM REPORT (Non consolidated. Half year ended September 30, 2000) *Date of approval for the financial results for the half year ended September 30, 2000, at the Board of Directors'
More informationGuidance on Accounting Elements
Guidance on Accounting Elements OCR GCE in Business Studies August 2012 The following guidance has been prepared in order to assist centres in the preparation of their candidates for the accounting elements
More informationSETTING UP YOUR BUSINESS ACCOUNTING SYSTEM
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com
More information1. highlights 2013 2. operational results 2013
group 1. highlights 2013 2. operational results 2013. 3. financial results 2013 4. prospects 2014 5. appendix 2 2013 results 3 key messages record level of Sonatel share price which reaches 20,100 CfaF
More informationAM01 Syllabus (2017): Accounting AM SYLLABUS (2017) SYLLABUS
ACCOUNTING AM SYLLABUS (2017) AM01 SYLLABUS 1 Accounting AM01 Syllabus (Available in September) Paper I (3 hrs) + Paper II (3 hrs) Introduction The syllabus builds on the topics set for the SEC Examination
More informationComprehensive exam Feb.11
Comprehensive exam Feb.11 1 Objectives of the examination Apply the financial management concept to evaluate the company s performance. Relate the results of the analysis to make financial decisions or
More informationFinancial Formulas. 5/2000 Chapter 3 Financial Formulas i
Financial Formulas 3 Financial Formulas i In this chapter 1 Formulas Used in Financial Calculations 1 Statements of Changes in Financial Position (Total $) 1 Cash Flow ($ millions) 1 Statements of Changes
More informationWORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY
Accounting Technician 1 WORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY DESCRIPTION: Compute, classify, and record numerical data to keep financial records complete.
More information6. Financial Planning. Break-even. Operating and Financial Leverage.
6. Financial Planning. Break-even. Operating and Financial Leverage. Financial planning primarily involves anticipating the impact of operating, investment and financial decisions on the firm s future
More informationBILL C-665 PROJET DE LOI C-665 C-665 C-665 HOUSE OF COMMONS OF CANADA CHAMBRE DES COMMUNES DU CANADA
C-665 C-665 Second Session, Forty-first Parliament, Deuxième session, quarante et unième législature, HOUSE OF COMMONS OF CANADA CHAMBRE DES COMMUNES DU CANADA BILL C-665 PROJET DE LOI C-665 An Act to
More informationCompany Financial Plan
Financial Modeling Templates http://spreadsheetml.com/finance/companyfinancialplan.shtml Copyright (c) 2009-2014, ConnectCode All Rights Reserved. ConnectCode accepts no responsibility for any adverse
More informationFinancial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter
Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Basic Course Description Financial Accounting by Michael P. Licata, Ph.D. is a first accounting course
More informationConsolidated Financial Results for Six Months Ended September 30, 2007
Consolidated Financial Results for Six Months Ended September 30, 2007 SOHGO SECURITY SERVICES CO., LTD (URL http://ir.alsok.co.jp/english) (Code No.:2331, TSE 1 st Sec.) Representative: Atsushi Murai,
More information* * * Chapter 15 Accounting & Financial Statements. Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall
Chapter 15 Accounting & Financial Statements Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall Bookkeeping vs. Accounting Bookkeeping Accounting The recording of business transactions.
More informationIs Apple overvalued? An Introduction to Financial Analysis
Is overvalued? An Introduction to Financial Analysis The fact that the stock price almost doubled during the last year, was evidence enough for many people to say that investors had gone crazy. Other people
More informationUNIVERSITY OF WAH Department of Management Sciences
BBA-330: FINANCIAL MANAGEMENT UNIVERSITY OF WAH COURSE DESCRIPTION/OBJECTIVES The module aims at building competence in corporate finance further by extending the coverage in Business Finance module to
More informationChapter 17: Financial Statement Analysis
FIN 301 Class Notes Chapter 17: Financial Statement Analysis INTRODUCTION Financial ratio: is a relationship between different accounting items that tells something about the firm s activities. Purpose
More informationFinancial record keeping
Financial record keeping 01 Introduction All businesses and many other types of organization will need to keep records of any financial transactions that take place. However, it makes sense to introduce
More informationConsolidated Financial Statements (For the fiscal year ended March 31, 2013)
Consolidated Financial Statements (For the fiscal year ended ) Consolidated Balance Sheets Current assets: Cash and deposits Other Assets Notes receivable, accounts receivable from completed construction
More informationCHAPTER 2 ACCOUNTING STATEMENTS, TAXES, AND CASH FLOW
CHAPTER 2 ACCOUNTING STATEMENTS, TAXES, AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions 1. True. Every asset can be converted to cash at some price. However, when we are referring
More informationFinancial Statement and Cash Flow Analysis
Chapter 2 Financial Statement and Cash Flow Analysis Answers to Concept Review Questions 1. What role do the FASB and SEC play with regard to GAAP? The FASB is a nongovernmental, professional standards
More information2-8. Identify whether each of the following items increases or decreases cash flow:
Problems 2-8. Identify whether each of the following items increases or decreases cash flow: Increase in accounts receivable Increase in notes payable Depreciation expense Increase in investments Decrease
More informationKEY EQUATIONS APPENDIX CHAPTER 2 CHAPTER 3
KEY EQUATIONS B CHAPTER 2 1. The balance sheet identity or equation: Assets Liabilities Shareholders equity [2.1] 2. The income statement equation: Revenues Expenses Income [2.2] 3.The cash flow identity:
More informationBonds. Accounting for Long-Term Debt. Agenda Long-Term Debt. 15.501/516 Accounting Spring 2004
Accounting for Long-Term Debt 15.501/516 Accounting Spring 2004 Professor S. Roychowdhury Sloan School of Management Massachusetts Institute of Technology April 5, 2004 1 Agenda Long-Term Debt Extend our
More informationPascal Quiry July 2010
Please send any questions on this case study to the author via the mail box on the web site www.vernimmen.net Pascal Quiry July 2010 This document may not be used, reproduced or sold without the authorisation
More informationInterpretation of Financial Statements
Interpretation of Financial Statements Author Noel O Brien, Formation 2 Accounting Framework Examiner. An important component of most introductory financial accounting programmes is the analysis and interpretation
More informationConsolidated and Non-Consolidated Financial Statements
May 13, 2016 Consolidated and Non-Consolidated Financial Statements (For the Period from April 1, 2015 to March 31, 2016) 1. Summary of Operating Results (Consolidated) (April 1,
More information30 490 20306 7 775 7 969 B. SALES OF PUBLICATIONS 7 969 7 969 Ventes de publications
INTERNATIONAL HYDROGRAPHIC ORGANISATION ORGANISATION HYDROGRAPHIQUE INTERNATIONALE BUDGET ESTIMATES FOR 2004 PREVISIONS BUDGETAIRES POUR 2004 TABLE I - INCOME - (Euros) TABLEAU I - REVENUS - (Euros) 2002
More informationConsolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014)
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014) 28/4/2014 Name of registrant: ShinMaywa Industries, Ltd. Stock Exchange Listed: Tokyo Code number: 7224 (URL: http://www.shinmaywa.co.jp
More informationReturn on Equity has three ratio components. The three ratios that make up Return on Equity are:
Evaluating Financial Performance Chapter 1 Return on Equity Why Use Ratios? It has been said that you must measure what you expect to manage and accomplish. Without measurement, you have no reference to
More informationComputing Liquidity Ratios Current Ratio = CA / CL 708 / 540 = 1.31 times Quick Ratio = (CA Inventory) / CL (708 422) / 540 =.53 times Cash Ratio =
1 Computing Liquidity Ratios Current Ratio = CA / CL 708 / 540 = 1.31 times Quick Ratio = (CA Inventory) / CL (708 422) / 540 =.53 times Cash Ratio = Cash / CL 98 / 540 =.18 times 2 Computing Leverage
More informationAccounting Skills Assessment Practice Exam Page 1 of 10
NAU ACCOUNTING SKILLS ASSESSMENT PRACTICE EXAM & KEY 1. A company received cash and issued common stock. What was the effect on the accounting equation? Assets Liabilities Stockholders Equity A. + NE +
More informationSUMMARY OF CONSOLIDATED BUSINESS RESULTS for the nine months ended December 31, 2012
SUMMARY OF CONSOLIDATED BUSINESS RESULTS for the nine months ended December 31, 2012 February 8, 2013 ARRK Corporation 2-2-9 Minami Hommachi, Chuo-ku, Osaka, 541-0054, JAPAN 1. Consolidated financial results
More information1 CONSOLIDATED FINANCIAL STATEMENTS (1) Consolidated Balance Sheets
1 CONSOLIDATED FINANCIAL STATEMENTS (1) Consolidated Balance Sheets As of March 31,2014 As of March 31,2015 Assets Cash and due from banks 478,425 339,266 Call loans and bills bought 23,088 58,740 Monetary
More informationFINANCIAL ACCOUNTING TOPIC: FINANCIAL ANALYSIS
SYLLABUS Compulsory part Basic ratio analysis 1. State the general functions of accounting ratios. 2. Calculate and interpret the following ratios: a. working capital/current ratio, quick/liquid/acid test
More information] (3.3) ] (1 + r)t (3.4)
Present value = future value after t periods (3.1) (1 + r) t PV of perpetuity = C = cash payment (3.2) r interest rate Present value of t-year annuity = C [ 1 1 ] (3.3) r r(1 + r) t Future value of annuity
More information(2)Adoptions of simplified accounting methods and accounting methods particular to the presentation of quarterly financial statements: None
Financial Statement for the Six Months Ended September 30, 2015 Name of listed company: Mipox Corporation Stock Code: 5381 (URL http://www.mipox.co.jp) Name and Title of Representative: Jun Watanabe, President
More informationSANYO TRADING COMPANY LIMITED. Financial Statements
Financial Statements Year Ended September 30, 2014 English translation from original Japanese-language documents Balance Sheets As of September 30, 2014 ASSETS Current Assets Cash and deposits US$ 18,509,007
More information3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS
3. CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS (1) Consolidated Quarterly Balance Sheets September 30, 2014 and March 31, 2014 Supplementary Information 2Q FY March 2015 March 31, 2014 September 30, 2014
More informationACCOUNTING FOR NON-ACCOUNTANTS
Deutsch and Chikarovski's ACCOUNTING FOR NON-ACCOUNTANTS A Question and Answer Handbook Robert Deutsch and Kris Chikarovski THE FEDERATION PRESS 2012 Preface - x Who is this book for? x What is in this
More informationCENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives
CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives Chapter 1 Starting A Proprietorship: Changes that Affect the Accounting Equation After studying Chapter 1, you will be able to: 1. Define accounting
More informationLearning Objectives: Quick answer key: Question # Multiple Choice True/False. 14.1 Describe the important of accounting and financial information.
0 Learning Objectives: 14.1 Describe the important of accounting and financial information. 14.2 Differentiate between managerial and financial accounting. 14.3 Identify the six steps of the accounting
More informationFinancial Statement Analysis Paper
Financial Statement Analysis Paper Example 1: Dell Computer Dell Inc. Current Year Prior Year Income Statement 3 Years Ago $ Percent $ Percent $ Percent Revenue 61,494 100.0% 52,902 100.0% 61,101 100.0%
More informationACCOUNTING COMPETENCY EXAM SAMPLE EXAM. 2. The financial statement or statements that pertain to a stated period of time is (are) the:
ACCOUNTING COMPETENCY EXAM SAMPLE EXAM 1. The accounting process does not include: a. interpreting d. observing b. reporting e. classifying c. purchasing 2. The financial statement or statements that pertain
More informationPart I: Understanding and Interpreting Financial Statements. The Asset Side of the Balance Sheet. The Liability Side of the Balance Sheet
Financial Statement Analysis & Business Valuation for the Practical Lawyer TABLE OF CONTENTS Sidebars Preface Acknowledgments Introduction Part I: Understanding and Interpreting Financial Statements Chapter
More informationJohn Martin. Chief Financial Officer Directeur des finances BUDGET 2016
John Martin Chief Financial Officer Directeur des finances BUDGET 2016 Schedule Capital: Oct. 5 Utility: Nov. 2 General: Dec. 7 Calendrier Immobilisations : 5 oct. Services publics : 2 nov. Général : 7
More informationFACULTEIT DER ECONOMISCHE WETENSCHAPPEN EN BEDRIJFSKUNDE Afdeling ACCOUNTING DECEMBER 23, 2005
FACULTEIT DER ECONOMISCHE WETENSCHAPPEN EN BEDRIJFSKUNDE Afdeling ACCOUNTING (FAB) DECEMBER 23, 2005 Read this first before you start the exam. The exam contains 9 pages and 5 assignments. The duration
More informationAnother Proof that the Proper Rate for Discounting Insurance Loss Reserves is Less than the Risk Free Rate. Summary. Résumé
Another Proof that the Proper Rate for Discounting Insurance Loss Reserves is Less than the Risk Free Rate Thomas J. Kozik Allstate Insurance Co, Allstate Plaza, Northbrook, Illinois 60062, U. S. A. Summary
More informationChapters 3 and 13 Financial Statement and Cash Flow Analysis
Chapters 3 and 13 Financial Statement and Cash Flow Analysis Balance Sheet Assets Cash Inventory Accounts Receivable Property Plant Equipment Total Assets Liabilities and Shareholder s Equity Accounts
More informationLiquidity analysis: Length of cash cycle
2. Liquidity analysis: Length of cash cycle Operating cycle of a merchandising firm: number of days it takes to sell inventory + number of days until the resulting receivables are converted to cash Acquisition
More informationCHAPTER 3 LONG-TERM FINANCIAL PLANNING AND GROWTH
CHAPTER 3 LONG-TERM FINANCIAL PLANNING AND GROWTH Answers to Concepts Review and Critical Thinking Questions 5. The sustainable growth rate is greater than 20 percent, because at a 20 percent growth rate
More informationSyllabus. Learning targets for the European Business Competence* Licence, EBC*L. Level A
Syllabus Learning targets for the European Business Competence* Licence, EBC*L Level A Business objectives and management ratios Accounting Costing and pricing Business law EBC*L International, Vienna,
More informationFinance Master. Winter 2015/16. Jprof. Narly Dwarkasing University of Bonn, IFS
Finance Master Winter 2015/16 Jprof. Narly Dwarkasing University of Bonn, IFS Chapter 2 Outline 2.1 Firms Disclosure of Financial Information 2.2 The Balance Sheet 2.3 The Income Statement 2.4 The Statement
More informationPaper F9. Financial Management. Thursday 10 June 2010. Fundamentals Level Skills Module. The Association of Chartered Certified Accountants
Fundamentals Level Skills Module Financial Management Thursday 10 June 2010 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FOUR questions are compulsory and MUST be attempted. Formulae
More information