Export Business Finance

622 Words3 Pages
Export Finance
EXBUFIN

Export Finance
EXBUFIN

TXM01
TH 18:00-19:30 B410
TXM01
TH 18:00-19:30 B410

5/23
Financial Statement (F/S)

Balance Sheet : B/S (대차대조표) 어느 일정 시점에서의 재정상태(Financial Position)을 나타내고있다.
자산(Assets)과 부채(Liabilities) 그리고 자본(Owner’s Equity)
Assets=Liabilities +Owner’s Equity | Beginning Inventory | + | Inventory Purchases | | Cost of Goods Manufactured | - | Ending Inventory | | Cost of Goods Sold |

Income Statement : P/L (손익계산서) 일정 기간의 경영성적(Operation Results)을 나타내고있다. 수익(Revenues)과 비용(Expenses) 그리고 당기순이익(Net Income) Net Income=Revenue-Expenses | Operating Income | - | Interest Expenses | | Income before Tax | - | Tax | | Net Income After Tax |

Statement of
…show more content…
How liquid is the firm? Will it be able to pay its bills as they become due * Liquidity Ratios 2. How has the firm financed the purchase of its asset * Capital structure ratio 3. How efficient has the firm’s management utilizing its assets to generate sales? * Asset management efficiency ratio 4. Has the firm earned adequate returns on its investment * Profitability ratio 5. Are the firm’s managers creating value for shareholder * Market value ratio

Liquidity Ratio * Liquidity ratios address a basic question: how liquid is the firm? * A firm is financially liquid if it is able to pay its bills on time * We can analyze a firm’s liquidity from two perspective * Overall or general fir liquidity * Liquidity of specific current asset account
Current Ratio=Current AssetCurrent Liability
Acid Test(Quick Ratio)=Current Asset-InventoryCurrent Liability
Cash flows from operation NIAT Dep A/R Inv A/P ---- Total Cash flow from Operation Activity

Cash flows from Investment FA(Gross) Other

More about Export Business Finance

Get Access