|common-size income statement
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Definition of common-size income statement
common-size income statement
income statement that presents items as a percentage of revenues.
Abramsâ€™ model to calculate discount rates as a function of the logarithm of the value of the firm.
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.
Ratios that are designed to measure the relative claims of stockholders to earnings
The representing of accounting information over multiple years as percentages
An annual statement filed by a life insurance company in each state where it does
Cash flow plus change in present value.
Also called a busted convertible, a convertible security that is trading like a straight
Assets that pay a fixed-dollar amount, such as bonds and preferred stock.
The market for trading bonds and preferred stock.
One who receives income from a trust.
A bond on which the payment of interest is contingent on sufficient earnings. These bonds are
A mutual fund providing for liberal current income from investments.
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
common stock with a high dividend yield and few profitable investment opportunities.
The revenue from a portfolio of invested assets.
Monthly income preferred security (MIP)
Preferred stock issued by a subsidiary located in a tax haven.
The company's total earnings, reflecting revenues adjusted for costs of doing business,
Notes to the financial statements
A detailed set of notes immediately following the financial statements in
A statement published by an issuer of a new municipal security describing itself and the issue
Pro forma financial statements
Financial statements as adjusted to reflect a projected or planned transaction.
Pro forma statement
A financial statement showing the forecast or projected operating results and balance
A legal document that is filed with the SEC to register securities for public offering.
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
Also called margin income, the difference between income and cost. For a depository
Billing method in which the sales for a period such as a month (for which a customer also
Statement of cash flows
A financial statement showing a firm's cash receipts and cash payments during a
A method of cash budgeting that is organized along the lines of the statement of cash flows.
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Gross income less a set of deductions.
For an insurance company, the difference between the premiums earned and the costs
BOOK VALUE OF COMMON STOCK
The theoretical amount per share that each stockholder would receive if a companyâ€™s assets were sold on the balance sheetâ€™s date. Book value equals:
A statement that shows where a companyâ€™s cash came from and where it went for a period of time, such as a year.
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
An accounting statement that summarizes information about a company in the following format:
What the business paid to the IRS.
The profit a company makes after cost of goods sold, expenses, and taxes are subtracted from net sales.
RATIO OF NET INCOME TO NET SALES
A ratio that shows how much net income (profit) a company made on each dollar of net sales. Hereâ€™s the formula:
RATIO OF NET SALES TO NET INCOME
A ratio that shows how much a company had to collect in net sales to make a dollar of profit. Figure it this way:
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
Residual income (RI)
The profit remaining after deducting from profit a notional cost of capital on the investment in a business or division of a business.
Shares of ownership sold to the public.
income that a company receives in the form of dividends on stock in other companies that it holds.
One of the basic financial statements; it lists the revenue and expense accounts of the company.
income that a company receives in the form of interest, usually as the result of keeping money in interest-bearing accounts at financial institutions and the lending of money to other companies.
The last line of the income statement; it represents the amount that the company earned during a specified period.
Statement of Cash Flows
One of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The statement of Cash Flows is prepared for a specified period of time.
Statement Retained Earnings
One of the basic financial statements; it takes the beginning balance of retained earnings and adds net income, then subtracts dividends. The statement of Retained Earnings is prepared for a specified period of time.
statement of cash flows
One of the three primary financial statements
earnings before interest and income tax (EBIT)
A measure of profit that
statement of financial condition
See balance sheet.
financial reports and statements
Financial means having to do with
Financial statement that summarizes sales revenue
net income (also called the bottom line, earnings, net earnings, and net
profit and loss statement (P&L statement)
This is an alternative moniker
stockholders' equity, statement of changes in
Although often considered
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
common body of knowledge (CBK)
the minimum set of knowledge needed by a person to function effectively in a particular field
a written expression of organizational purpose that describes how the organization uniquely meets its targeted customersâ€™ needs with its products or services
the profit earned by a responsibility center that exceeds an amount "charged" for funds committed to that center
Statement on Management Accounting (SMA)
a pronouncement developed and issued by the Management
current compensation that is taxed at a future date
current compensation that is never taxed
n organizationâ€™s statement that reflects its
a written expression about the organizationâ€™s
A security that pays a specified cash flow over a
Net earnings after all expenses for an accounting period are subtracted from all
A financial report that summarizes a companyâ€™s revenue, cost of
A government tax on the income earned by an individual or corporation.
The excess of revenues over expenses, including the impact of income taxes.
The net income of a business, less the impact of any financial activity,
Statement of cash flows
Part of the financial statements; it summarizes an entityâ€™s cash
Statement of retained earnings
An adjunct to the balance sheet, providing more detailed information about the beginning balance, changes, and ending balance in
common-size balance sheet
Balance sheet that presents items as a percentage of total assets.
Ownership shares in a publicly held corporation.
Financial statement that shows the revenues, expenses, and net income of a firm over a period of time.
Also called economic value added. Profit minus cost of capital employed.
statement of cash flows
Financial statement that shows the firmâ€™s cash receipts and cash payments over a period of time.
income less income tax.
A policy designed to lower inflation without reducing aggregate demand. Wage/price controls are an example.
GDP with some adjustments to remove items that do not make it into anyone's hands as income, such as indirect taxes and depreciation. Loosely speaking, it is interpreted as being equal to GDP.
National Income and Product Accounts
The national accounting system that records economic activity such as GDP and related measures.
Permanent Income Hypothesis
Theory that individuals base current consumption spending on their perceived long-run average income rather than their current income.
income expressed in base-year dollars, calculated by dividing nominal income by a price index.
Tax-Related Incomes Policy (TIP)
Tax incentives for labor and business to induce them to conform to wage/price guidelines.
Employee Retirement Income Security Act of 1974 (ERISA)
A federal Act that sets minimum operational and funding standards for employee benefit
Accumulated Other Comprehensive Income
Cumulative gains or losses reported in shareholders'
Adjusted Income from Continuing
Operations Reported income from continuing operations
Pretax income reported on the income statement.
Cash Flowâ€“toâ€“Income Ratio (CFI)
Adjusted cash flow provided by continuing operations
That part of the capital stock of a corporation that carries voting rights and represents
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