243
reporting period
5.2.
Calculation of the balance of accounts payable at the end of the
reporting period
34
CHAPTER 6.
ANALYSIS OF THE RESULTS OF THE COMPANY
36
6.1.
Interpretation of financial statements. The essence of the
analysis of
financial ratios
36
6.2.
Resource efficiency
37
6.2.1.
Asset turnover ratio
37
6.2.2.
Liquidity. The effect of business operations on liquidity
39
6.2.3.
Profitability
43
6.3.
Assessment of financial results of the
enterprise
45
6.4.
Ratio analysis limitations
46
CHAPTER 7.
OF FINANCIAL MATHEMATICS AND ITS USE OF
FINANCIAL REPORTING
48
7.1.
Basic concepts of financial mathematics
48
7.2.
Simple
loan interest rates
50
7.2.1.
Mathematical discounting
51
7.2.2.
English, german and french interest accrual practices
52
7.3.
Compound loan interest rates
53
7.3.1.
Mathematical discounting
54
7.3.2.
Case when the accrual period is not an integer
55
7.3.3.
Accrual of compound interest several times a year. Nominal
interest rate
56
7.4.
Cash flow models
57
7.4.1.
Basic
concepts
57
7.4.2.
Finding the accrued amount for a simple annuity rent
58
7.4.3.
Finding an accrued amount for
a simple rent prenumerando
59
7.4.4.
Determining current value for simple rent
60
7.4.5.
Determining the amount of a single payment for a simple 61
244
annuity
7.4.6.
Determination of
the term of simple rent
63
7.4.7.
Determining the interest rate for a simple annuity
65
7.4.8.
Simple
unlimited annuity
66
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