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Rainbow Kite Corporation
Bảng Cân Đối Kế Toán
12/19x9 - 12/19x8
( $'000 )Assests 19x9 / 19x8
Current assets
Cash and marketable securities : 400 / 380
Accounts receivable ( net ) : 1,700 / 1,500
Inventories : 2,200 / 2,120
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Total current assests : 4,300 / 4,000
Long-lived assests :
Land : 500 / 500
Building and equipment ( net ) : 4,700 / 4,000
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Total long-lived assests : 5,200 / 4,500
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Total assests : 9,500 / 8,500
Liabilities and Stockholders' Equity
Current liabilities :
Accounts payable : 1,400 / 700
Current portion of long-term debt : 1,000 / 500
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Total current liabilities : 2,400 / 1,200
Long-term debt : 3,000 / 4,000
------ ------
Total liabilities : 5,400 / 5,200
Stockholders' equity :
Common stock : 3,000 / 3,000
Retained earnings : 1,100 / 300
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Total stockholders' equity : 4,100 / 3,300
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Total liabilities and stockholders' equity : 9,500 / 8,500
Statement of Income and Retained Earnings
For the Year Ended December 31, 19x9
( $'000 )Sales : 28,800
Less : Cost of goods sold : 15,120
Selling expenses : 7,180
Administrative expenses : 4,100
Interest : 400
Income taxes : 800
Net income : 1,200
Retained earnings, January 1 : 300
------
Subtotal : 1,500
Cash dividends declared and paid : 400
------
Retained earnings, December 31 : 1,100
Yêu cầu : Các anh ( chị ) phải tính các tỷ lệ sau của năm 19x9
1. Acid-test ratio on December 31, 19x9.
2. Interest coverage.
3. Inventory turnover.
4. Operating income as a percentage of Sales.
5. Dividend payout ratio
Dựa vào dữ liệu trên các anh ( chị ) vui lòng : prepare a common-size balance sheet as of December 31, 19x9 and a common-size income statement for 19x9. Ngoài ra, còn các giá trị nào khác nữa thì em mời các anh ( chị ) cùng nhau thảo luận ?:bigok:
Bảng Cân Đối Kế Toán
12/19x9 - 12/19x8
( $'000 )Assests 19x9 / 19x8
Current assets
Cash and marketable securities : 400 / 380
Accounts receivable ( net ) : 1,700 / 1,500
Inventories : 2,200 / 2,120
-------- -------
Total current assests : 4,300 / 4,000
Long-lived assests :
Land : 500 / 500
Building and equipment ( net ) : 4,700 / 4,000
-------- -------
Total long-lived assests : 5,200 / 4,500
----------- -----------
Total assests : 9,500 / 8,500
Liabilities and Stockholders' Equity
Current liabilities :
Accounts payable : 1,400 / 700
Current portion of long-term debt : 1,000 / 500
------ ------
Total current liabilities : 2,400 / 1,200
Long-term debt : 3,000 / 4,000
------ ------
Total liabilities : 5,400 / 5,200
Stockholders' equity :
Common stock : 3,000 / 3,000
Retained earnings : 1,100 / 300
------- ------
Total stockholders' equity : 4,100 / 3,300
---------- ----------
Total liabilities and stockholders' equity : 9,500 / 8,500
Statement of Income and Retained Earnings
For the Year Ended December 31, 19x9
( $'000 )Sales : 28,800
Less : Cost of goods sold : 15,120
Selling expenses : 7,180
Administrative expenses : 4,100
Interest : 400
Income taxes : 800
Net income : 1,200
Retained earnings, January 1 : 300
------
Subtotal : 1,500
Cash dividends declared and paid : 400
------
Retained earnings, December 31 : 1,100
Yêu cầu : Các anh ( chị ) phải tính các tỷ lệ sau của năm 19x9
1. Acid-test ratio on December 31, 19x9.
2. Interest coverage.
3. Inventory turnover.
4. Operating income as a percentage of Sales.
5. Dividend payout ratio
Dựa vào dữ liệu trên các anh ( chị ) vui lòng : prepare a common-size balance sheet as of December 31, 19x9 and a common-size income statement for 19x9. Ngoài ra, còn các giá trị nào khác nữa thì em mời các anh ( chị ) cùng nhau thảo luận ?:bigok:
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