Chapter 3
Analysis of Financial Statements
Entendiendo los Estados Financieros
Financial statements are tools for assessing businesses' financial health and performance across various industries.
These statements, including the ...
Análisis de Estados Financieros
The analysis of financial statements involves examining and interpreting a company's financial data to assess its performance and make informed ...
Balance
A balance sheet is a financial statement that lists all the assets and liabilities of a business at a specific point in time.
It comprises assets, ...
Activos Fijos
A fixed asset is a long-term resource that a company owns and uses to generate income.
They are crucial components on a company's balance sheet, ...
Depreciación de activos fijos
Depreciation is an accounting method used to allocate the cost of physical assets over their useful lives.
Depreciation on assets occurs when they ...
Cálculo de la depreciación: método de línea recta
The Straight-Line Method of depreciation assumes an asset loses value at a constant rate over its useful life until it reaches its scrap value, also known ...
Cálculo de la depreciación: método del valor amortizado
The written-down value method, also known as the declining balance method, is a method of depreciation that results in higher depreciation charges ...
Cálculo de la depreciación: Método de las unidades de producción
The unit of production method for depreciation is where the depreciation expense is based on the asset's actual usage or production level rather than ...
Activos Corrientes
Current assets refer to all the assets in a company expected to be sold or consumed through standard business operations within one year.
Businesses ...
Pasivo no corriente
Non-current liabilities are long-term liabilities, which are financial obligations a company is due to settle over a period exceeding one year.
These ...
Pasivos Corrientes
Current liabilities represent obligations due within twelve months and are settled using current assets.
Current liabilities include accounts payable, ...
Capital neto
Shareholders' equity is a financial metric representing the amount returned to shareholders if the company is liquidated and all debts are paid.
It is ...
Cuenta de resultados
An income statement is a financial document that reports a company's ability to generate profit over a specific accounting period.
The income ...
Estado de Resultados: Gastos
Income statement expenses are the costs incurred by a business in earning revenue for a specific accounting period.
These expenses are broadly categorized ...
Estado de Resultados: Ingresos
Income on an income statement represents the revenues and gains a company earns in a specific accounting period.
Revenues primarily come from core ...
Estado de Flujo de Efectivo
A cash flow statement provides a detailed account of the cash inflows and outflows over a specific period.
The statement is essential for understanding a ...
Estado de Flujo de Efectivo: Actividades Operativas
Operating activities in a cash flow statement represent the cash inflows and outflows directly related to the regular business operations of a company.
...
Estado de Flujos de Efectivo: Actividades de Financiamiento
Financing activities in a cash flow statement are managing cash related to raising funds and returning value to its shareholders for its long-term ...
Estado de Flujo de Efectivo: Actividades de Inversión
Investing activities in a cash flow statement focus on a company's strategies for allocating resources in its business infrastructure by acquiring ...
Uso de la información de los estados financieros
Financial statements are written records that provide stakeholders with information on an organization's business activities and financial ...
Análisis de los estados financieros de una empresa
Financial statement analysis involves examining a company's financial reports to understand its financial health.
By analyzing Salt Corporation's ...
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