Reading 21 financial statement analysis an introduction questions and answers

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (759.79 KB, 18 trang )

1ÿ97ÿÿ33113ÿ227ÿÿ533ÿ0123ÿ567ÿ89

123ÿÿÿ9!

"#$%&'()ÿ+,-ÿ./011/

123ÿ9ÿÿ9!

"#$%&'()ÿ+,-ÿ./.55/

123ÿ
ÿÿ9!

"#$%&'()ÿ+,-ÿ6/0676

123ÿ!ÿÿ9!

"#$%&'()ÿ+,-ÿ./0116

89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ?@ABÿC$%:D'E$%ÿ;')F):'F<ÿD$G(D&')>ÿF)Cÿ;')F):'F<ÿ%&F&$H$)&ÿF)F2K')F):'F<ÿD$G(D&%ÿF%%$%%ÿFÿ:(HGF)IL%ÿGF%&ÿG$D;(DHF):$ÿ')ÿ(DC$Dÿ&(ÿCDF=ÿ:():<#%'()%
FE(#&ÿ&9$ÿ:(HGF)IL%ÿFE'<'&Iÿ&(ÿ>$)$DF&$ÿ:F%9ÿF)CÿGD(;'&%ÿ')ÿ&9$ÿ;#&#D$M
32N9$ÿ(EO$:&'P$ÿ(;ÿ;')F):'F<ÿF)F(;ÿF)ÿ$)&'&Iÿ&9F&ÿ'%ÿ#%$;#<ÿ&(ÿFÿ='C$ÿDF)>$ÿ(;ÿ#%$D%M
42K')F):'F<ÿD$G(D&')>ÿD$;$D%ÿ&(ÿ9(=ÿ:(HGF)'$%ÿ%9(=ÿ&9$'Dÿ;')F):'F<ÿG$D;(DHF):$ÿF)C
;')F):'F<ÿF)F<I%'%ÿD$;$D%ÿ&(ÿ#%')>ÿ&9$ÿ');(DHF&'()ÿ&(ÿHFQ$ÿ$:()(H':ÿC$:'%'()%M

89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ=(#

2V&F&$H$)&%ÿ&9F&ÿ&9$ÿ;')F):'F<ÿ');(DHF&'()ÿ=F%ÿGD$GFD$CÿF::(DC')>ÿ&(ÿWXXYM
32,(#E&ÿD$>FDC')>ÿ&9$ÿZ>(')>ÿ:():$D)ZÿF%%#HG&'()M
42[):$D&F')&IÿC#$ÿ&(ÿ<'&'>F&'()M

89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ%&F&$H$)&%ÿD$>FDC')>ÿ;((&)(&$%ÿ&(ÿ&9$ÿ;')F):'F<ÿ%&F&$H$)&%ÿ'%ÿ\@]ABÿF::#DF&$JÿK')F):'F<ÿ%&F&$H$)&
;((&)(&$%2HFIÿ:()&F')ÿ');(DHF&'()ÿD$>FDC')>ÿ:()&')>$)&ÿ<(%%$%M
32GD(P'C$ÿ');(DHF&'()ÿFE(#&ÿF%%#HG&'()%ÿF)Cÿ$%&'HF&$%ÿ#%$CÿEIÿHF)F>$H$)&M
42&IG':F<
89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ%&F&$H$)&%ÿ:():$D)')>ÿ&9$ÿ)(&$%ÿ&(ÿ&9$ÿF#C'&$Cÿ;')F):'F<ÿ%&F&$H$)&%ÿ(;ÿFÿ:(HGF)Iÿ'%ÿ\@]ABÿF::#DF&$J
K')F):'F<ÿ%&F&$H$)&ÿ)(&$%2'):<#C$ÿHF)F>$H$)&L%ÿF%%$%%H$)&ÿ(;ÿ&9$ÿ:(HGF)IL%ÿ(G$DF&')>ÿG$D;(DHF):$ÿF)C
;')F):'F<ÿD$%#<&%M
32FD$ÿF#C'&$CM
42:()&F')ÿ');(DHF&'()ÿFE(#&ÿ:()&')>$)&ÿ<(%%$%ÿ&9F&ÿHFIÿ(::#DM

01234567ÿ9
ÿ6ÿ

ÿÿ

)*+*ÿ,ÿ*ÿ,--./ÿ01ÿ232ÿ,210ÿ0ÿ0ÿ3+,+ÿ3ÿÿ14
5*ÿ+1ÿ01ÿ06ÿ*ÿ70-0+ÿ*8
! 5*ÿ+1ÿ018
" 5*ÿ70-0+ÿ*8

01234567ÿ9#ÿ6ÿ

ÿÿ

01234567ÿ9$ÿ6ÿ

ÿÿ%%

01234567ÿ9&ÿ6ÿ

ÿÿ%%'

01234567ÿ9(ÿ6ÿ

ÿÿ'%

9ÿ+130:;ÿ320/ÿ2<ÿ,2ÿ0ÿ232/ÿ326ÿ02ÿ=>?@ÿBCDEBFÿÿ7ÿ*.ÿÿ
70-0+ÿ*8
! +0*ÿ,-.ÿ018
" +1ÿ018

)*+*ÿ,ÿ*ÿ,--./ÿÿBEG?@ÿBCDEBFÿÿ7ÿ0<0-07-ÿÿHI9JÿKH-+2+ÿ00ÿI0*2/Lÿ90-:Lÿ06ÿJ2<0-ÿM:1N4
MHOÿ,-/8
! P21ÿ%8
" O2320ÿ32ÿ2-08

)*+*ÿ,ÿ*ÿ,--./ÿÿ0ÿ636ÿ062ÿBEG?@ÿBCDEBFÿÿ6ÿ.*ÿ23+ÿÿ0ÿ+130:;ÿ,0+0-ÿ014
Q2<6ÿ0ÿ3ÿ++2/ÿ*2ÿ,02ÿ06ÿ2-07-:8
! Q2302ÿ06ÿ0++3ÿ237-:ÿ,2ÿ*18

" O,21ÿ0ÿ06ÿ-07-ÿ+06ÿÿ*18

9ÿ,21;ÿ20-ÿ+2-ÿ02ÿ=>?@ÿGRRSTG@EBFÿ6+276ÿ0
6ÿ*ÿ+3ÿ,ÿ0ÿ06ÿ232ÿ62ÿPJMÿ06ÿU8M8ÿI99Q8
! 0ÿ237-:ÿ,ÿ*ÿ,21;ÿ7026ÿ,ÿ62+28
" 62+-:ÿ0,,+/ÿ*ÿ,21;ÿ,0+0-ÿ232/ÿV0-:8

01234567ÿ9
ÿ6
ÿ

ÿÿ

01234567ÿ9

ÿ6
ÿ

ÿÿ#$$

01234567ÿ9
ÿ6
ÿ

ÿÿ#

01234567ÿ9
%ÿ6
ÿ

ÿÿ#$

01234567ÿ9
ÿ6
ÿ

ÿÿ#

&'()ÿ)*ÿ)ÿ+(,)-.ÿ&)+)/ÿ,ÿ)ÿ)ÿ,ÿÿ(ÿÿ0123ÿ567859ÿ&:ÿÿ;
+(ÿ)(<
! *)/)+ÿ;<
" +);ÿ&/=ÿ)(<

>;+;ÿ&ÿ;ÿ&//=?ÿ)(ÿ)*ÿ&)+)/ÿ)(ÿ))/-ÿ):ÿ','?ÿÿ58@23ÿ)++')A
B'C:?ÿ&'()ÿ)*ÿ+;)?ÿÿ)ÿ+(,)-.ÿ&)+)/ÿ,ÿÿ)ÿ'/ÿ&
&)+)/ÿ','?<
! +:?ÿ=;;'ÿÿ'+((:ÿ)ÿ+(,)-.ÿ+'ÿÿC'ÿÿ)ÿ'/ÿ&ÿ&)+)/
)(ÿ))/-<
" D)+)/ÿ)(ÿ))/-ÿ&+ÿÿ;ÿ=)-ÿ+(,)ÿ;=ÿ;'ÿ&)+)/
,'&'()+ÿÿC'ÿ*-ÿ,',)'?ÿ):ÿ,'?ÿ&)+)/ÿ)(<

>;+;ÿ&ÿ;ÿ&//=?ÿÿ)ÿ))/-ÿ58@23ÿ567859ÿÿ'/-ÿÿ)ÿ*E+Cÿ&'()ÿÿ+/:ÿÿ)ÿ+(,)-ÿ))/-A
FC'(ÿ)?+-ÿ)+)/ÿ:))ÿÿ;ÿ+(-ÿ):ÿ;ÿ+(,)-.ÿ:'-<
! B'G-ÿ)(<

" H',')ÿ,'ÿ'/)<

ÿ;ÿ&)+)/ÿ)(ÿ))/-ÿ&')(='IJÿ?ÿ;ÿ:))ÿÿ)::'ÿ;ÿ*E+Cÿ&ÿ;ÿ))/-ÿ):ÿ:+:?ÿ=;)
++/ÿ'ÿ'+((:)ÿ;ÿ&'()ÿ,,'ÿÿK823ÿ:+'*:ÿ)
','?ÿ;ÿ++/<
! ))/-L?ÿ):ÿ','?ÿ;ÿ:))<
" ,'+?ÿ;ÿ:))<

>;+;ÿ&ÿ;ÿ&//=?ÿÿ;ÿK823ÿ:+',ÿ&ÿ;ÿ&)+)/ÿ)(ÿ))/-ÿ&')(='IA

01)*+,ÿ-**.ÿ**/01ÿ*-ÿ,2,ÿ+ÿ-**.ÿ-,3ÿ+ÿ45.ÿ,2,ÿ+
44/.ÿ2-*ÿ+ÿ**/06
217*ÿ+ÿ894:ÿ*-ÿ45.ÿ;*+,ÿ-**.ÿ2,4ÿ+ÿ-**.ÿ**/01ÿ*-ÿ,2,ÿ+
-**.ÿ,2,ÿ+ÿ44/ÿ,ÿ,433-*.ÿ2-*ÿ+ÿ**/06
31)*+,ÿ-**.ÿ**/01ÿ*-ÿ,2,ÿ+ÿ-**.ÿ2,4ÿ+ÿ44/.ÿ*ÿ+
45.ÿ,2,ÿ+ÿ,433-*.ÿ2-*ÿ+ÿ**/06

456789
ÿ
ÿ
ÿ

ÿÿ !!"

456789
ÿ
#ÿ
ÿ

ÿÿ !!$

456789
ÿ
%ÿ
ÿ

ÿÿ $&&$

456789
ÿ
'ÿ
ÿ

ÿÿ $&&(

<+ÿ2ÿÿ+ÿ=*4*/ÿ*3ÿ**/0ÿ=,*3>,?ÿ+*ÿ4/-ÿ3*?;ÿ*0ÿ*22,2,*ÿ*-93ÿÿ+ÿ=*4*/
*3ÿ*-ÿ4*/4/*;ÿ,*ÿÿ@ABCÿ-4,8-ÿ*
01**/01;ÿ*-ÿ,2,;ÿ+ÿ-**6
21;*+,;ÿ+ÿ-**6
312,4;ÿ+ÿ-**6

D+4+ÿ=ÿ+ÿ=//>;ÿ*3ÿ*8ÿ2,50ÿ*3ÿÿEAFBCÿ*44,*GÿH,50ÿ*3ÿ*,
01*:*/*8/ÿÿ+ÿI)JKÿ>8ÿ6
21*ÿ;-ÿ,4ÿ=ÿ=,3*ÿ*8ÿ+ÿL*/=4*ÿ=ÿ8*,-ÿ338,ÿ*3**;36
31ÿ=/-ÿ>+ÿ+ÿ7IM6

J44,-;ÿÿ+ÿJ7N.ÿ>+4+ÿ=ÿ+ÿ=//>;ÿEAFBCÿ*44,*/0ÿ-4,8ÿ=*4*/ÿ,2,;GÿO*4*/ÿ,2,;
01ÿ=/ÿÿ*ÿ>-ÿ,*;ÿ=ÿ,6
21ÿ+ÿ=,3*ÿÿ*ÿ432*0Pÿ=*4*/ÿ*3ÿÿ3*?ÿ434ÿ-46

312,:-ÿ=,3*ÿ*8ÿ4+*;ÿÿ=*4*/ÿ2ÿ=ÿ*ÿ06

D+4+ÿ=ÿ+ÿ=//>;ÿÿEAFBCÿERSAETÿÿ8ÿ4-,-ÿ*ÿ,/ÿ=ÿ=*4*/ÿ*3ÿ**/0G
01<ÿ3*?ÿ434ÿ-46
21J;ÿ+ÿ3**;3ÿ?//ÿ=ÿ+ÿ432*0Pÿ54:6
31,3;ÿ>++,ÿÿ:ÿÿ+ÿ432*0Pÿ4,6

01234567ÿ9
ÿ6
ÿ

ÿÿ

01234567ÿ9
#ÿ6
ÿ

ÿÿ$%&'

01234567ÿ9
ÿ6
ÿ

ÿÿ'(

01234567ÿ9

ÿ6
ÿ

ÿÿ

01234567ÿ9
)ÿ6
ÿ

ÿÿ&$%'

*+ÿ,ÿÿ+ÿ-./.0ÿ.1ÿ..02ÿ-3.1435ÿ-ÿ6,3/7ÿ+ÿ8..6ÿÿ9:;<=ÿ9?@:9Aÿÿ/08ÿ4+/+ÿ./B2C
D/E37ÿ+ÿ/1,.2Fÿ-./.0ÿ.1G
! H.57ÿ.,,3,3.ÿ.8I1ÿÿ+ÿ-./.0ÿ.1G
" J3,.37ÿK+Lÿ/+ÿ.ÿ73.,+G

M3ÿ,L0/02ÿ3.88ÿ-31ÿÿ+ÿN8ÿO.Pÿ+ÿH..71ÿ/ÿ.8ÿD.02ÿQHRDSÿ,3ÿ-ÿ+ÿ-./.0
8/03ÿÿ9:;<=ÿ9?@:9Aÿ3E38ÿÿ8/
30ÿ-ÿ,3.G
! /.,.0ÿ33/ÿ.8ÿ0E82G
" .0ÿ3ÿ-3Eÿ1G

Dÿ..02ÿ4+ÿ4.ÿÿK.1ÿ.ÿ-31Fÿ-./7ÿ3../ÿ837ÿ+ÿ1ÿ3/ÿ,38ÿÿTU<=ÿ9?@:9AÿÿB.0.ÿ+ÿ-31F
.1ÿ-
/1,3+Bÿ/1G
! /.+ÿ-04G
" -./.0ÿ,G

*+ÿ.8.38ÿ.83Fÿ3,3ÿÿTU<=ÿ9?@:9Aÿ3E38ÿ
,3B8ÿ3..L0ÿ.3./ÿ+.ÿ1..71ÿÿ30.L0G
! ,3B8ÿ.ÿ6E.0-86ÿ,ÿ-ÿ1.3.0ÿ/3.ÿKG
" ,3B8ÿ3..L0ÿ.3./ÿ+.ÿ+ÿ-./.0ÿ.1ÿ/.ÿÿ1.3.0ÿ333G

ÿ.88ÿÿ+ÿ.88ÿ-./.0ÿ.1ÿ/088ÿÿ.ÿ-31Fÿ..0ÿ3,3Pÿ4+/+ÿ-ÿ+ÿ-0047ÿ3/ÿ-ÿ-31.ÿ
TU<=ÿ9?@:9Aÿÿ/.ÿ.88ÿ8..C

01#$ÿ%&'&(ÿ&$ÿ%()ÿ*+ÿ+ÿ,-./
210&&1$2ÿ'$$/
314ÿÿ+ÿ&&(ÿ%&'&(ÿ&$/

456789
ÿ
ÿ
ÿ

5''#)1ÿÿ46,ÿ1)&'ÿ%#ÿ$&&1$2ÿ'$$%ÿ&))#1ÿ+ÿ'$8&32ÿ93ÿ#(&+8ÿ
01+#ÿ#'$$))ÿ#ÿ#:#)/
21#'$$))/
31#:#)/

ÿÿ !"

1ÿ97ÿÿ33113ÿ227ÿÿ533ÿ0123ÿ567ÿ89

123ÿÿÿ9!

"#$%&'()ÿ+,-ÿ./011/

89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ?@ABÿC$%:D'E$%ÿ;')F):'F<ÿD$G(D&')>ÿF)Cÿ;')F):'F<ÿ%&F&$H$)&ÿF)F2 3K')F):'F<ÿD$G(D&%ÿF%%$%%ÿFÿ:(HGF)IL%ÿGF%&ÿG$D;(DHF):$ÿ')ÿ(DC$Dÿ&(ÿCDF=ÿ:():<#%'()%
FE(#&ÿ&9$ÿ:(HGF)IL%ÿFE'<'&Iÿ&(ÿ>$)$DF&$ÿ:F%9ÿF)CÿGD(;'&%ÿ')ÿ&9$ÿ;#&#D$M
2 43N9$ÿ(EO$:&'P$ÿ(;ÿ;')F):'F<ÿF)F(;ÿF)ÿ$)&'&Iÿ&9F&ÿ'%ÿ#%$;#<ÿ&(ÿFÿ='C$ÿDF)>$ÿ(;ÿ#%$D%M
5 63K')F):'F<ÿD$G(D&')>ÿD$;$D%ÿ&(ÿ9(=ÿ:(HGF)'$%ÿ%9(=ÿ&9$'Dÿ;')F):'F<ÿG$D;(DHF):$ÿF)C
;')F):'F<ÿF)F<I%'%ÿD$;$D%ÿ&(ÿ#%')>ÿ&9$ÿ');(DHF&'()ÿ&(ÿHFQ$ÿ$:()(H':ÿC$:'%'()%M
RSGK')F):'F<ÿD$G(D&')>ÿD$;$D%ÿ&(ÿ&9$ÿ=FIÿ:(HGF)'$%ÿ%9(=ÿ&9$'Dÿ;')F):'F<ÿG$D;(DHF):$ÿ&(ÿ')P$%&(D%Tÿ:D$C'&(D%TÿF)Cÿ(&9$Dÿ')&$D$%&$C
GFD&'$%ÿEIÿGD$GFD')>ÿF)CÿGD$%$)&')>ÿ;')F):'F<ÿ%&F&$H$)&%MÿN9$ÿ(EO$:&'P$ÿ(;ÿ;')F):'F<ÿ%&F&$H$)&%Tÿ)(&ÿF)F');(DHF&'()ÿFE(#&ÿ&9$ÿ;')F):'F<ÿG(%'&'()TÿG$D;(DHF):$ÿF)Cÿ:9F)>$%ÿ')ÿ;')F):'F<ÿG(%'&'()ÿ(;ÿF)ÿ$)&'&Iÿ&9F&ÿ'%ÿ#%$;#<ÿ&(ÿFÿ='C$ÿDF)>$
(;ÿ#%$D%ÿ')ÿHFQ')>ÿ$:()(H':ÿC$:'%'()%MÿN9$ÿD(<$ÿ(;ÿ;')F):'F<ÿ%&F&$H$)&ÿF)F<I%'%Tÿ)(&ÿD$G(D&')>Tÿ'%ÿ&(ÿ#%$ÿ&9$ÿ');(DHF&'()ÿ')ÿF
:(HGF)IL%ÿ;')F):'F<ÿ%&F&$H$)&%TÿF<()>ÿ='&9ÿ(&9$DÿD$<$PF)&ÿ');(DHF&'()Tÿ&(ÿF%%$%%ÿFÿ:(HGF)IL%ÿGF%&ÿG$D;(DHF):$ÿ')ÿ(DC$Dÿ&(ÿCDF=
:():<#%'()%ÿFE(#&ÿ&9$ÿ:(HGF)IL%ÿFE'<'&Iÿ&(ÿ>$)$DF&$ÿ:F%9ÿF)CÿGD(;'&%ÿ')ÿ&9$ÿ;#&#D$M
U$;$D$):$%
123ÿ7ÿV$%%'()ÿWÿXÿU$FC')>ÿY/ÿXÿZ[VÿF
131ÿ\317
]$Iÿ^():$G&%ÿEIÿZ[V

123ÿ9ÿÿ9!

"#$%&'()ÿ+,-ÿ./.77/

89':9ÿ(;ÿ&9$ÿ;(<<(=')>ÿ=(#

5 3V&F&$H$)&%ÿ&9F&ÿ&9$ÿ;')F):'F<ÿ');(DHF&'()ÿ=F%ÿGD$GFD$CÿF::(DC')>ÿ&(ÿabbcM
2 43,(#E&ÿD$>FDC')>ÿ&9$ÿd>(')>ÿ:():$D)dÿF%%#HG&'()M
2 63e):$D&F')&IÿC#$ÿ&(ÿ<'&'>F&'()M
RSGN9$ÿ%&F&$H$)&%ÿ&9F&ÿ&9$ÿ;')F):'F<ÿ');(DHF&'()ÿ=F%ÿGD$GFD$CÿF::(DC')>ÿ&(ÿabbcÿ%9(#F#C'&(D%LÿD$G(D&ÿF)Cÿ)(&ÿF%ÿF)ÿ$SG<F)F&(DIÿGFDF>DFG9MÿN9$ÿ(&9$Dÿ');(DHF&'()ÿ=(#&(ÿ&9$ÿF#C'&(D%LÿD$G(D&M
U$;$D$):$%
123ÿ7ÿV$%%'()ÿWÿXÿU$FC')>ÿY/ÿXÿZ[VÿC
131ÿ\317
]$Iÿ^():$G&%ÿEIÿZ[V

01234567ÿ9
ÿ6ÿ

Reading 21 financial statement analysis an introduction questions and answers

Tài liệu liên quan

Tài liệu bạn tìm kiếm đã sẵn sàng tải về