The Essentials of Financial Analysis

INDEX

AA-rated bonds, 256, 259

AAA-rated bonds, 255–256

Abandonment option, 476

Abnormal return, cumulative, 487

Absolute measure, 84

Accelerated depreciation, 109–110

Accounting

cash-flow, measures for, 346

financial statements, comparison of, 418–421

for leasing/leases, 418–423, 421–422

for mergers and acquisitions, 487–488

performance and, 420–423

tax, 46

Accounting returns on investment, 66. See also Return on investment (ROI)

Accounts, 144–145

Accounts payable, 33. See also Trade credit

Accounts receivable

credit, 147–151

for Hershey Company, 30

invoices, accuracy of, 151

management of, 146–151

polices for, 146–151

practices for, 146–151

Accounts receivable turnover, 74

Accrual oriented tax accounting, 46

Accumulated depreciation, 31

Acid-test ...