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학습러의 라이브러리

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FRA : Reading 32. Financial Statement Analysis: Applications reading: 32. Financial Statement Analysis: Applicationsa. evaluate a company's past financial performance and explain how a company's strategy is reflected in past financial performance. (page 301)- financial ratios를 통해 trend를 찾아냄으로써 회사의 경영 strategies를 알아냄 b. forecast a company's future net income and cash flow. (page 302)- key ratios는 constant라고 가정하고 매출 예측 후 비율을 곱해서 예측 c. describe the role of f.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 30. Non-Current (Long-term) Liabilities reading 30. Non-Current (Long-term) Liabilities a. determine the initial recognition, initial measurement and subsequent measurement of bonds. (page 252) premium bond- (coupon rate > market yield at issuance)- premium is amortized (reduced), it reaches its face value at maturity discount bond- (market yield at issuance > coupon rate)- discount is amortized, it reaches its face value at maturity... 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 29. Income Taxes 29. Income Taxesa. describe the differences between accounting profit and taxable income and define key terms, including deferred tax assets, deferred tax liabilities, valuation allowance, taxes payable, and income tax expense. (page 225) 용어정리- Taxable income : 과세소득- Taxes payable : 미지급세금, B/S항목- Income tax paid : 실제 납부가 이뤄지는 금액- Accounting profit : EBT, 회계적이익- Income tax expense : I/S 항목의 Tax* .. 공감수 1 댓글수 2 2019. 9. 28.
FRA : Reading 28. Long-Lived Assets 28. Long-Lived Assets a. distinguish between costs that are capitalized and costs that are expensed in the period in which they are incurred. (page 189)Capitalized cost- purchase price- installment cost- 내용연수를 증가시키는 cost cost expense- training cost- 단순 수리 및 내용연수 유지 b. compare the financial reporting of the following types of intangible assets: purchased, internally developed, acquired in a busin.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 27. Inventories Reading 27. InventoriesMerchandising firms : inventory is reported in one account Manufacturing firms : three accounts(raw materials, work-in-process, finished goods) begin inv + purchase = COGS + end inv a. Distinguish between costs included in inventories and costs recognized as expenses in the period in which they are incurred - purchase cost, conversion(labor, overhead(간접비)) costs, freight_i.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 26. Financial Analysis Techniques Reading: 26. Financial Analysis Techniques a. describe tools and techniques used in financial analysis, including their uses and limitations. (page 121)- Horizontal Common-Size : 특정 년도 기준 1로 하고 분석 b. classify, calculate, and interpret activity, liquidity, solvency, profitability, and valuation ratios. (page 127)1. Activity : how efficiently manageturnover ratio 와 days of something으로 구성- receivab.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 25. Understanding Cash Flow Statements Reading 25. Understanding Cash Flow Statements a. compare cash flows from operating, investing, and financing activities and classify cash flow items as relating to one of those three categories given a description of the items. (page 90) 1. CFO- Interest, *dividends received- Interest, Tax Paid- trading securities 매매 손익2. CFI- fixed assests, debt, equity 투자- loans3. CFF- stock, debt issuing- *d.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 24. Understanding Balance Sheets Reading 24. Understanding Balance Sheets a. describe the elements of the balance sheet: assets, liabilities, and equity. (page 65)b. describe uses and limitations of the balance sheet in financial analysis. (page 66) 활용 - 기업의 liquidity, solvency등을 평가하는데 사용- liquidity : ability to meet short-term obligations- solvency : ability to meet long-term obligations 한계 : - 시장가치, 내재가치 반영 x- reputation 등 무형.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 23. Understanding Income Statements STUDY SESSION 7Reading 23. Understanding Income Statements a. describe the components of the income statement and alternative presentation formats of that statement. (page 28)Components of IS1. Revenues = Sales2. Expenses :- grouped by nature : 각각 하나하나 특성에 따른 분류 - grouped by function : 비슷한 기능을 하는 비용을 하나로 묶음 ex. COGS3. Gain and losses : not result from ordinary buiness activities Presentation for.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 21. Financial Statement Analysis : An Introduction FRA STUDY SESSION 6 Reading 21. Financial Statement Analysis : An Introduction a. describe the roles of financial reporting and financial statement analysis(page 1)Financial reporting - 투자자에게 그들의 financial information 제공하는 것이 목적Financial statement analysis - 회사의 financial statements에서 information을 사용해서 투자의사결정을 내림 b. describe the roles of the statement of financial position, statement of comprehe.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 22. Financial Reporting Standards Reading 22. Financial Reporting Standards a. describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation. (page 11)F.S목적 - 투자자에게 정보제공 FS standards- Financial reporting이 similarly, consistency하게 하는 데 목적- remain flexible, allow discretion b. describe roles and desirable attributes of financial reporting standard-settingbodie.. 공감수 0 댓글수 0 2019. 9. 28.
FRA : Reading 31. Financial Reporting Quality reading: 31. Financial Reporting Quality a. distinguish between financial reporting quality and quality of reported results (including quality of earnings, cash flow, and balance sheet items). (page 281) Financial reporting quality- F/S의 자체의 특성을 의미함- decision useful을 위해 2가지 특성 : relevance, faithful representation quality of result(earnings, CF, balance sheet item)- sustainability : 미래에도 지속되어야함 b.. 공감수 0 댓글수 0 2019. 9. 22.
Accounting Principle Accounting Principle 재무제표(Financial Statements ; F/S) (1) 재무상태표(Statements of Financial Position(Balance Sheet) ; B/S) : 특정시점의 재무상태를 나타내는 재무제표 재무상태표에 표시되는 항목은 크게 자산(Assets), 부채(Liabilities), 자본(Stockholders's equity)으로 구성된다. (2) 손익계산서(Income Statement ; I/S) : 일정기간 동안의 경영성과를 나타내는 재무제표 손익계산서는 일정기간의 경영성과를 나타내는 재무정보로, 수익과 비용으로 나누어서 기록 한다. ① Revenues(수익) : 기업이 일정기간동안 얻은 수입액 → 순자산의 증가분 ② Expenses(비용).. 공감수 1 댓글수 0 2019. 7. 30.

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