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common-size balance sheet

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Definition of common-size balance sheet

Common-size Balance Sheet Image 1

common-size balance sheet

balance sheet that presents items as a percentage of total assets.



Related Terms:

Balance of Merchandise Trade

The difference between exports and imports of goods.


Balance of payments

A statistical compilation formulated by a sovereign nation of all economic transactions
between residents of that nation and residents of all other nations during a stipulated period of time, usually a
calendar year.


Balance of Payments

The difference between the demand for and supply of a country's currency on the foreign exchange market.


Balance of Payments Accounts

A statement of a country's transactions with other countries.


Balance of trade

Net flow of goods (exports minus imports) between countries.



Balance of Trade

See balance of merchandise trade.


Balance sheet

Also called the statement of financial condition, it is a summary of the assets, liabilities, and
owners' equity.


Common-size Balance Sheet Image 2

BALANCE SHEET

A “snapshot” statement that freezes a company on a particular day, like the last day of the year, and shows the balances in its asset, liability, and stockholders’ equity accounts. It’s governed by the formula:
Assets = Liabilities + Stockholders’ Equity.


Balance Sheet

A financial statement showing the financial position of a business – its assets, liabilities and
capital – at the end of an accounting period.


Balance Sheet

One of the basic financial statements; it lists the assets, liabilities, and equity accounts of the company. The balance sheet is prepared using the balances at the end of a specific day.


balance sheet

A term often used instead of the more formal and correct
term—statement of financial condition. This financial statement summarizes
the assets, liabilities, and owners’ equity sources of a business at a
given moment in time. It is prepared at the end of each profit period and
whenever else it is needed. It is one of the three primary financial statements
of a business, the other two being the income statement and the
statement of cash flows. The values reported in the balance sheet are the
amounts used to determine book value per share of capital stock. Also,
the book value of an asset is the amount reported in a business’s most
recent balance sheet.


Balance sheet

A report that summarizes all assets, liabilities, and equity for a company
for a given point in time.


balance sheet

Financial statement that shows the value of the
firm’s assets and liabilities at a particular time.


Balance Sheet

A financial report showing the status of a company's assets, liabilities, and owners' equity on a given date.


Balance sheet exposure

See:accounting exposure.


Balance sheet identity

Total Assets = Total Liabilities + Total Stockholders' Equity


Balanced-Budget Multiplier

The multiplier associated with a change in government spending financed by an equal change in taxes.


Balanced fund

An investment company that invests in stocks and bonds. The same as a balanced mutual fund.



Balanced mutual fund

This is a fund that buys common stock, preferred stock and bonds. The same as a
balanced fund.


Balanced Scorecard

A system of non-financial performance measurement that links innovation, customer and process measures to financial performance.


balanced scorecard (BSC)

an approach to performance
measurement that weighs performance measures from four
perspectives: financial performance, an internal business
perspective, a customer perspective, and an innovation and
learning perspective


Basic balance

In a balance of payments, the basic balance is the net balance of the combination of the current
account and the capital account.


BOOK VALUE OF COMMON STOCK

The theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. Book value equals:
(Stockholders’ equity) / (common stock shares outstanding)


Cash flow per common share

Cash flow from operations minus preferred stock dividends, divided by the
number of common shares outstanding.


Common-base-year analysis

The representing of accounting information over multiple years as percentages
of amounts in an initial year.
common-size analysis The representing of balance sheet items as percentages of assets and of income
statement items as percentages of sales.


common body of knowledge (CBK)

the minimum set of knowledge needed by a person to function effectively in a particular field


Common market

An agreement between two or more countries that permits the free movement of capital
and labor as well as goods and services.


Common Shares

Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.



common-size income statement

Income statement that presents items as a percentage of revenues.


Common stock

These are securities that represent equity ownership in a company. common shares let an
investor vote on such matters as the election of directors. They also give the holder a share in a company's
profits via dividend payments or the capital appreciation of the security.


Common stock

Shares of ownership sold to the public.


Common Stock

A financial security that represents an ownership claim on the
assets and earnings of a company. This claim is valid after the
claims of the debt providers and preferred stockholders have been
satisfied.


common stock

Ownership shares in a publicly held corporation.


Common Stock

That part of the capital stock of a corporation that carries voting rights and represents
the last claim on assets and dividends.


Common stock equivalent

A convertible security that is traded like an equity issue because the optioned
common stock is trading high.


Common stock market

The market for trading equities, not including preferred stock.


Common stock/other equity

Value of outstanding common shares at par, plus accumulated retained
earnings. Also called shareholders' equity.


Common stock ratios

Ratios that are designed to measure the relative claims of stockholders to earnings
(cash flow per share), and equity (book value per share) of a firm.


Compensating balance

An excess balance that is left in a bank to provide indirect compensation for loans
extended or services provided.


Cost of Common Stock

The rate of return required by the investors in the common stock of
the company. A component of the cost of capital.


Declining balance

An accelerated depreciation method that calculates depreciation each year by applying a fixed rate to the asset’s book (cost–accumulated depreciation) value. Depreciation stops when the asset’s book value reaches its salvage value.


Declining-balance

A method of depreciation.


Double-declining-balance depreciation

Method of accelerated depreciation.


Earnings per share of common stock

How much profit a company made on each share of common stock this year.


employee time sheet

a source document that indicates, for each employee, what jobs were worked on during the day and for what amount of time


job order cost sheet

a source document that provides virtually
all the financial information about a particular job;
the set of all job order cost sheets for uncompleted jobs
composes the Work in Process Inventory subsidiary ledger


log size model

Abrams’ model to calculate discount rates as a function of the logarithm of the value of the firm.


market-value balance sheet

Financial statement that uses the market value of all assets and liabilities.


Net cash balance

Beginning cash balance plus cash receipts minus cash disbursements.


Off-balance-sheet financing

Financing that is not shown as a liability in a company's balance sheet.


On-hand balance

The quantity of inventory currently in stock, based on inventory
records.


Projected available balance

The future planned balance of an inventory item,
based on the current balance and adjusted for planned receipts and usage.


Receivables balance fractions

The percentage of a month's sales that remain uncollected (and part of
accounts receivable) at the end of succeeding months.


Remaining principal balance

The amount of principal dollars remaining to be paid under the mortgage as of
a given point in time.


Return on Common Equity Ratio

A measure of the percentage return earned on the value of the
common equity invested in the company. It is calculated by
dividing the net income available for distribution to shareholders
by the book value of the common equity.


Size

Large in size, as in the size of an offering, the size of an order, or the size of a trade. size is relative from
market to market and security to security. Context: "I can buy size at 102-22," means that a trader can buy a
significant amount at 102-22.


Spreadsheet

A computer program that organizes numerical data into rows and columns on a terminal screen,
for calculating and making adjustments based on new data.


Target cash balance

Optimal amount of cash for a firm to hold, considering the trade-off between the
opportunity costs of holding too much cash and the trading costs of holding too little cash.


Term Sheet

A list of the major points of the proposed financing being offered by an investor.


Trial balance

A listing of all the accounts and their balances on a specified day.


zero-balance account

Regional bank account to which just enough funds are transferred daily to pay each day’s bills.


Zero-balance account (ZBA)

A checking account in which zero balance is maintained by transfers of funds
from a master account in an amount only large enough to cover checks presented.



 

 

 

 

 

 

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