Final Exam_Financial Accounting and Analysis of Financial Statements_Alto_MBA_Prof Chung, Yang Hon

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2023.02.12 / 2023.02.12
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하고 싶은 말: 핀란드 Aalto 대학교 MBA 과제

본문내용: Q2. Explain the following items
1) ROE
(1) Formula: ROE= Return / Equity = NI(Net Income) / SE(Shareholders Equity)
(2) Decomposition
ROE= Return / Equity = NI(Net Income) / SE(Shareholders Equity)
= (NI / Sales) * (Sales/Assets) * (Assets / SE)
= (NI / Sales) * (Sales/Assets) * ( 1+ Liabilities/SE)
= Net Margin * Asset Turnover * Financial Leverage(or Leverage Ratio)
(3) Meaning of each component.
We can break ROE into 3components as above. In other words, this allows investors to determine what financial activities are contributing the most to the changes in ROE. First of which is operating profitability which is represented by Net Margin. Second of which is asset use efficiency which is represented by Asset turnover. Third of which is solvency which is represented by Leverage ratio.
2) Depreciation
(1) Description of depreciation
Depreciation is defined as the expensing of an asset involved in producing revenues throughout its useful life. Depreciation for accounting proposes refers the allocation of the assets to periods in which the assets are used. As accumulated depreciation is reported on the balance sheet, it reduces the assets book value. And depreciation expense also affects net income as the cost so it is allocated as depreciation expenses among the periods in which the asset is expected to be used. In other words, depreciation is not an attempt to record the changes in the market value of the asset but a systematic allocation of the total cost of depreciable asset(capital expenditure) to expenses(revenue expenditure) over the useful life of the asset. The amount of depreciation expense for an accounting period is affected by the following 3factors.
(2) Three main components in determining depreciation
a. Cost
Costs are all expenditures necessary to acquire the asset and make it ready for the intended use. It means that cost include not only the acquisition cost of the asset but also all incidental expenses which are necessary to bring the asset to its present condition and location, such as installation charges, freight inwards, the attorneys fees, the broker’s commission and expenses incurred for improvements of such assets,
b. Useful Life
Useful life is the estimate of the expected life based on need for repair, service life, and vulnerability to obsolescence
c. Residual Value

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