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joemoran

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tT
发表于 2013-4-13 23:14 | 只看该作者

Quick Total Capital Question

700, someone
The Total Capital is listed as $1,700,000. Can someone explain how to get this? Thanks!
Cash
70,000
Accounts Payable
90,000
Accounts Receivable
140,000
Deferred Tax Liability
100,000
Inventory
460,000
Longterm Debt
520,000
Property, Plant & Equip.
1,200,000
Common Stock
600,000
Total Assets
1,870,000
Retained Earnings
360,000
–
Total Liabilities & Equity
1,870,000
Earnings Before Interest and Taxes
280,000
Interest Expense
60,000
Income Tax Expense
75,000
Net Income
145,000
LIFO Reserve at Jan. 1
185,000
LIFO Reserve at Dec. 31
250,000
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dece2011

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发表于 2013-4-13 23:14 | 只看该作者
Total capital includes the company’s debt and shareholders’ equity, which includes common stock, preferred stock, minority interest and net debt.
Don’t remember as it has been 2 years but I guess just deduct cash and deferred liability from Total Liabilities & Equity.

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btcapital

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3#
发表于 2013-4-13 23:14 | 只看该作者
Why does subtracting cash and deferred liability from total liab and equity make sense? I understand assets = L + E, but how would subtracting cash and deferred tax liability equate to total capital?
I tried summing up debt and equity (in thousands):
Liabilities:
AP – 90
LT Debt – 520
Equity:
CS – 600
RE – 360
NI – 145
Total:1715
I noticed the difference between interest and income tax expense is 15, didn’t think it made sense, but that’s the only thing I saw would work out mathematically.
Thanks for the help.

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