ounting,21stEditionWarrenReeveFessFinancialStatementAnalysis1/- Currentassets $550,000 $533,000 $17,000 %Long-terminvestments 95,000 177,500 (82,500) (%)) 444,500 470,000 (25,500) (%)Intangibleassets 50,000 50,000 —Totalassets $1,139,500 $1,230,500 $(91,000) (%)LiabilitiesCurrentliabilities $210,000 $243,000 $(33,000) (%)Long-termliabilities 100,000 200,000 (100,000) (%)Totalliabilities $310,000 $443,000 $(133,000) (%)Stockholders’EquityPreferredstock,$100par $150,000 $150,000 —Commonstock,$10par 500,000 500,000 —Retainedearnings 179,500 137,500 $42,000 %Totalstockholders’equity $829,500 $787,500 $42,000 %Totalliab.&SE $1,139,500 $1230,500 $(91,000) (%)HorizontalAnalysis:Difference $(82,500)Baseyear(2005) $177,500=(%)parativeBalanceSheet December31,2006and20052006 2005 Amount PercentIncrease(Decrease)3/Assets Currentassets $550,000 $533,000 $17,000 %Long-terminvestments 95,000 177,500 (82,500) (%)) 444,500 470,000 (25,500) (%)Intangibleassets 50,000 50,000 —Totalassets $1,139,500 $1,230,500 $(91,000) (%)LiabilitiesCurrentliabilities $210,000 $243,000 $(33,000) (%)Long-termliabilities 100,000 200,000 (100,000) (%)Totalliabilities $310,000 $443,000 $(133,000) (%)Stockholders’EquityPreferred6%stock,$100par $150,000 $150,000 —Commonstock,$10par 500,000 500,000 —Retainedearnings 179,500 137,500 $42,000 %Totalstockholders’equity $829,500 $787,500 $42,000 %Totalliab.&SE $1,139,500 $1230,500 $(91,000) (%)parativeBalanceSheet December31,2006and20052006 2005 Amount PercentIncrease(Decrease)4/Sales $1,530,500 $1,234,000 $296,500 %Salesreturns 32,500 34,000 (1,500) (%)Netsales $1,498,000 $1,200,000 $298,000 %Costofgoodssold 1,043,000 820,000 223,000 %Grossprofit $455,000 $380,000 $75,000 %Sellingexpenses $191,000 $147,000 $44,000 %Administrativeexpenses 104,000 9
presentationtransparencieschapters117ch17章节 来自淘豆网www.taodocs.com转载请标明出处.