医学--fsaemod5课件

1、Cambridge Business Publishers, 2013FINANCIAL STATEMENT ANALYSIS & VALUATIONThird EditionPeter D. Mary LeaGregory A.Xiao-JunEastonMcAnallySommersZhangCambridge Business Publishers, 2013Cambridge Business Publishers, 2013Module 5 Introduction3Cambridge Business Publishers, 2013Module 5 Introductio

2、n4Cambridge Business Publishers, 2013Module 5 Introduction5Cambridge Business Publishers, 2013Module 5 Introduction6Cambridge Business Publishers, 2013Module 5 Introduction7Cambridge Business Publishers, 2013Module 5 Objective 18Cambridge Business Publishers, 2013Module 5 Objective 19Cambridge Busin

3、ess Publishers, 2013Module 5 Objective 110Cambridge Business Publishers, 2013Module 5 Objective 111Cambridge Business Publishers, 201312Module 5 Objective 1Cambridge Business Publishers, 201313Module 5 Objective 1Cambridge Business Publishers, 2013Module 5 Objective 114Cambridge Business Publishers,

4、 2013Module 5 Objective 115Cambridge Business Publishers, 2013Module 5 Objective 116Cambridge Business Publishers, 2013Module 5 Objective 117Cambridge Business Publishers, 2013Module 5 Objective 118Cambridge Business Publishers, 2013 Y0Y1Y2Costs incur. 4.5M3MRev. recog06M4MClient billed05M4MCash rec

5、vd1M2M7MModule 5 Objective 1Cambridge Business Publishers, 2013Module 5 Objective 120Cambridge Business Publishers, 201321Module 5 Objective 1Cambridge Business Publishers, 2013Module 5 Objective 122Cambridge Business Publishers, 2013Module 5 Objective 123Cambridge Business Publishers, 2013Module 5

6、Objective 124Cambridge Business Publishers, 2013Cambridge Business Publishers, 2013Unearned revenue comprises mainly unearned revenue from volume licensing programs, as well as payments for undelivered elements and for other offerings for which we earn the revenue when we provide the service or soft

7、ware or otherwise meet the revenue recognition criteria.Volume Licensing ProgramsUnearned revenue from volume licensing programs represents customer billings for multi- year licensing arrangements paid either atinception of the agreement or annually at the beginning of each billing coverage period a

8、nd accounted for as subscriptions with revenuerecognized ratably over the billing coverage period.Undelivered ElementsUndelivered elements consist mainly of payments for unspecified upgrades or enhancements of Microsoft Internet Explorer on a when-and-if- available basis for Windows XP, and technolo

9、gy guarantee programs.Module 5 Objective 126Cambridge Business Publishers, 201327Module 5 Objective 1Cambridge Business Publishers, 2013Module 5 Objective 128Cambridge Business Publishers, 201329Cambridge Business Publishers, 2013Module 5 Objective 2Pfizers R&D Accounting Footnote:30Cambridge Bu

10、siness Publishers, 2013Module 5 Objective 231Cambridge Business Publishers, 201332Cambridge Business Publishers, 2013Module 5 Objective 233Cambridge Business Publishers, 201334Cambridge Business Publishers, 2013Module 5 Objective 235Cambridge Business Publishers, 2013Module 5 Objective 236Cambridge

11、Business Publishers, 2013Module 5 Objective 237Cambridge Business Publishers, 201338Cambridge Business Publishers, 2013Module 5 Objective 239Cambridge Business Publishers, 2013Module 5 Objective 340Cambridge Business Publishers, 2013Module 5 Objective 341Cambridge Business Publishers, 2013Module 5 O

12、bjective 3Depn.AcctgTaxY15075Y25025Total 10010042Cambridge Business Publishers, 2013Module 5 Objective 3Depn.AcctgTaxY15075Y25025Total 10010043Cambridge Business Publishers, 2013Module 5 Objective 344Cambridge Business Publishers, 2013Module 5 Objective 345Cambridge Business Publishers, 2013Module 5

13、 Objective 346Cambridge Business Publishers, 2013Module 5 Objective 347Cambridge Business Publishers, 2013Income tax expense is the sum of Taxes currently payable1.Deferred income taxes48Cambridge Business Publishers, 2013Module 5 Objective 349Cambridge Business Publishers, 2013Module 5 Objective 35

14、0Cambridge Business Publishers, 2013Module 5 Objective 351Cambridge Business Publishers, 2013Module 5 Objective 3$3752: pretax profit for 201052Cambridge Business Publishers, 2013Module 5 Objective 353Cambridge Business Publishers, 201354Cambridge Business Publishers, 2013Module 5 Objective 455Cambr

15、idge Business Publishers, 2013Module 5 Objective 456Cambridge Business Publishers, 2013Module 5 Objective 457Cambridge Business Publishers, 2013Treated as nonoperating!58Cambridge Business Publishers, 201359Cambridge Business Publishers, 201360Cambridge Business Publishers, 201361Cambridge Business

16、Publishers, 2013Module 5 Objective 562Cambridge Business Publishers, 2013Module 5 Objective 563Cambridge Business Publishers, 2013Module 5 Objective 664Cambridge Business Publishers, 2013Module 5 Objective 665Cambridge Business Publishers, 2013Module 5 Objective 666Cambridge Business Publishers, 2013Module 5 Objective 767Cambridge Business Publishers, 2013Module 5