Reading 26: Integration of Financial Statement Analysis Techn particular, 2010, class, statements, framework

土豆妮

Session 7: Financial Reporting and Analysis: Earnings Quality Issues
and Financial Ratio Analysis
Reading 26: Integration of Financial Statement Analysis Techniques

LOS a: Demonstrate the use of a framework for the analysis of financial statements, given a particular problem, question, or purpose (e.g., valuing equity based on comparables, critiquing a credit rating, obtaining a comprehensive picture of financial leverage, evaluating the perspectives given in management's discussion of financial results).

 

 

 

Wanda Brunner, CFA, is analyzing Straight Elements, Inc., (SE). SE is a discount manufacturer of parts and supplies for the railroad industry. She has followed her firm’s suggested financial analysis framework, and has assembled output from processing data. When applying the financial analysis framework, which of the following is the best example of output from processing data?

A) Common-size financial statements.

B) Audited financial statements.

C) A written list of questions to be answered by the analysis.

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Common-size financial statements are created in the data processing step of the framework for financial analysis. Audited financial statements would be obtained during the “collect input” phase of the financial analysis framework. Creating a written list of questions to be answered by the analysis is part of the “define the purpose” phase of the financial analysis framework.

土豆妮

An analyst is analyzing a discount manufacturer of parts and supplies. She has followed her firm’s suggested financial analysis framework and has communicated with company suppliers, customers, and competitors. This is an input that occurs while:

A) collecting data.

B) processing data.

C) establishing the objective of the analysis.

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Communication with management, suppliers, customers, and competitors is an input during the data collection step. Processing data is the third phase of the financial analysis framework. Establishing the objective of the analysis is part of the “define the purpose” phase of the financial analysis framework.

luqian55

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luqian55

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steven6726

支取住房公积金的有效途径及相关方法

大体上，公积金管理规定中明确了以下十种情况可以自由支取，这是很开明的做法，基本上已经满足了“只要您确实需要用公积金里的钱，您就可以取出来”的要求。如何取住房公积金，具体如下：

1、购买具有所有权的自住住房

● 购买商品房、二手房以及公有住房房款已付清的；

购房合同（公有住房出售合同）、购房发票（个人购房交款凭证）、所购住房的房地产权证、提取人与购房人的关系证明；

● 购买公有住房直接使用公积金冲抵房款的；

公有住房出售合同、个人购房交款凭证（一式五联未加盖建行业务章或现金收讫章）、提取人与购房人的关系证明；

● 动拆迁安置产权住房

房屋动拆迁安置协议书、房地产权证、安置住房超安置费用部分的发票或收据、提取人与产权人的关系证明；

● 购买拍卖产权房

房屋拍卖确认书、房地产权证、购买拍卖房的发票或收据、提取人与产权人的关系证明；

2、建造、翻建、大修具有所有权的自住住房

● 建造、翻建具有所有权的自住住房

乡镇或城镇用地证明(土地使用证)或原房地产权证、区、县建管部门同意建造、翻建的批复、提取人与建房人或土地使用人或原产权人的关系证明；

● 大修具有所有权的自住住房

区、县房管部门关于房屋需要大修的证明（城镇地区私房可凭危房督修通知）、乡镇或城镇用地证明或原房地产权证、大修工程费用的收据或发票、提取人与土地使用人或原产权人的关系证明；

3、离退休

离、退休人员本人的离、退休证（失业人员无法取得离退休证可凭养老金发放卡）；

4、死亡

户口注销原因是死亡的户籍证明或法院宣告死亡证明或医院死亡鉴定通知书、继承人合法继承身份的证明材料（可以是与死亡职工的关系证明或经公证处公证的遗赠书或法院的判决书、裁定书、调解书）；

5、户口迁出本市

户口注销迁出本市的户籍证明（或外省市的户籍证明）；

6、出境定居

注销原因为出境定居的户籍证明或出境定居的签证和由指定机构提供签证翻译件；

7、完全丧劳

市或区(县)劳动能力鉴定委员会关于完全丧失劳动能力的证明、职工与所在单位终止劳动关系的证明；

8、外省市户籍职工与本市单位终止劳动关系

外省市户籍证明、职工与本市单位终止劳动关系的证明；

9、一次性提前结清贷款本息

贷款银行的结清证明和借款合同（或所购房屋的房地产权证）、提取人与借款人的关系证明和身份证；

10、合并账户

单位出具的重复建立个人账户证明。

如果您对此仍有疑问，或在此过程中遇到一些困难，可与我们联系，为您排忧解难，早日取出派上用场！周经理电话：18711341534；QQ：921775801  。