|common-size balance sheet|
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Definition of common-size balance sheet
common-size balance sheet
balance sheet that presents items as a percentage of total assets.
Abrams’ model to calculate discount rates as a function of the logarithm of the value of the firm.
A statistical compilation formulated by a sovereign nation of all economic transactions
Net flow of goods (exports minus imports) between countries.
Also called the statement of financial condition, it is a summary of the assets, liabilities, and
Total Assets = Total Liabilities + Total Stockholders' Equity
An investment company that invests in stocks and bonds. The same as a balanced mutual fund.
This is a fund that buys common stock, preferred stock and bonds. The same as a
In a balance of payments, the basic balance is the net balance of the combination of the current
Cash flow from operations minus preferred stock dividends, divided by the
An agreement between two or more countries that permits the free movement of capital
These are securities that represent equity ownership in a company. common shares let an
Value of outstanding common shares at par, plus accumulated retained
A convertible security that is traded like an equity issue because the optioned
The market for trading equities, not including preferred stock.
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
The representing of accounting information over multiple years as percentages
An excess balance that is left in a bank to provide indirect compensation for loans
Method of accelerated depreciation.
Net cash balance
Beginning cash balance plus cash receipts minus cash disbursements.
Financing that is not shown as a liability in a company's balance sheet.
Receivables balance fractions
The percentage of a month's sales that remain uncollected (and part of
Remaining principal balance
The amount of principal dollars remaining to be paid under the mortgage as of
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
A computer program that organizes numerical data into rows and columns on a terminal screen,
Target cash balance
Optimal amount of cash for a firm to hold, considering the trade-off between the
Zero-balance account (ZBA)
A checking account in which zero balance is maintained by transfers of funds
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:
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:
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.
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
A system of non-financial performance measurement that links innovation, customer and process measures to financial performance.
A financial statement showing the financial position of a business – its assets, liabilities and
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.
Shares of ownership sold to the public.
A method of depreciation.
A listing of all the accounts and their balances on a specified day.
A term often used instead of the more formal and correct
A financial security that represents an ownership claim on the
Cost of Common Stock
The rate of return required by the investors in the common stock of
Return on Common Equity Ratio
A measure of the percentage return earned on the value of the
balanced scorecard (BSC)
an approach to performance
common body of knowledge (CBK)
the minimum set of knowledge needed by a person to function effectively in a particular field
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
A report that summarizes all assets, liabilities, and equity for a company
Financial statement that shows the value of the
common-size income statement
Income statement that presents items as a percentage of revenues.
Ownership shares in a publicly held corporation.
market-value balance sheet
Financial statement that uses the market value of all assets and liabilities.
Regional bank account to which just enough funds are transferred daily to pay each day’s bills.
Balance of Merchandise Trade
The difference between exports and imports of goods.
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
See balance of merchandise trade.
The multiplier associated with a change in government spending financed by an equal change in taxes.
That part of the capital stock of a corporation that carries voting rights and represents
The quantity of inventory currently in stock, based on inventory
Projected available balance
The future planned balance of an inventory item,
A financial report showing the status of a company's assets, liabilities, and owners' equity on a given date.
Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.
A list of the major points of the proposed financing being offered by an investor.
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