Entrance for Studies in Finance Gooblog Edition
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John A.Tracy, Financial Basics for Business Managers, Wiley:2002

net profit is the so-called bottom line profit earned for the year

sales revenue and expenses are recorded acording to the accrual basis of accounting

managers should know the reason for an increase in accounts receivable

managers should pay close attention to an increase in inventories

unpaid expense balance sare recorded in two liability accounts-accounts payable and accrued expenses payable

depreciationexpense i snot a cash outlay in the year recorded

a business  may invest in long term intangible operating assets, such as patents that have several years  useful life to the business, the cost of intangible is amortized

market capitalization, market cap

taking a big bath:by putting all bad news behind it, and thereby wipes the slate clean 

collateral/mortgage

book value per share

basic EPS/diluted EPS

cooking the books, creative accounting,profit  management

inventory write-downs/bad debts/

deferred maintenance: the practice of skipping normal repair and maitenance work for a period

solvency refers to the ability of a business to pay  its laibilities when they due for payment

LIFO liquidation gain: a amnager could deliberately allow the inventory level of a product to fall below its normal level

skimming:すべての売上げを記帳しないこと

money laundering

solvency refers to the ability of a busines to pay its liabilities wheb they come due

 

 



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