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Modos dinámicos
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Modo manual [beta]
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Modos específicos
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elección múltipleModo de elección múltiple
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Accounting - Marcador
Accounting - Detalles
Niveles:
Preguntas:
28 preguntas
| 🇬🇧 | 🇬🇧 |
| Cumulative amount that reflects share repurchases minus any subsequent resale of its shares | Treasury stock |
| Issued shares - treasury shares | Outstanding shares |
| Issued shares - outstanding shares | Treasury shares |
| Market value per share/book value per share | Price to book ratio |
| Stockholders' equity - preferred stock/ # of shares outstanding | Book value per share |
| - do not affect net income - bypass income statement and immediately reduce retained earnings - Reduce cash | Dividend payments... |
| - little to no influence (own less than 20%) - just used for capital gains + dividends | Passive investments |
| - 20-50% ownership, have a seat at the table - equity method | Significant influence |
| Tax expense / pre-tax income | Effective tax rate (what a firm actually pays in taxes) |
| -amount payable now | Current tax expense |
| - when cash payment to IRS is GREATER than tax expense for GAAP/financial reporting purposes - Create future tax deductions that reduce taxes payable (ex. pre-paid assets) | Deferred tax assets |
| - when it obtains resources from owners, returns resources to owners, borrows resources from creditors and repays amount borrowed - when you are BORROWING the money | Financing activities |
| Subtract from net income | Current assets increase |
| Add to net income | Current assets decrease |
| Add to net income | Current liabilities increase |
| Subtract from net income | Current liabilities decrease |