. ɡ ɡ . . ա
. ɿ
-
. . ( ) . Sr000
7000 7 950 950 . .
. .
. .
: Net Income Statement or Profit and Loss Statement
.
( )
( ) ( ) Sales Revenue or Net Sales or Sales or Revenue
.
Cost of Goods Sold or Cost of Sales or Cost of revenue
( ) ( ).
Gross Profit
Net Income or Net Profit
. ( ) ɡ ߔ . . .
: - (500 ) 100 100 20 .
. 100 ǡ . 100
2000
500
100 ( )
1400
Earnings per Share EPS
. . . ߡ 250 ؿ ǡ .
Dividend
. . ɡ ѿ ǡ . .
: Balance Sheet
( ) 31 . ѡ .
: ( ) ( ) )
:
.
( ) Assets
.
- ( ) Current Assets
: ϡ ( ) ( )
- ( ) Fixed Assets
() : ʡ . ( ) ( ). ( ) 200 800 . ( ).
( ) Liabilities
. ( )
- Current Liabilities
ɡ
- ( ) Long Term Liabilities
Share Holders Equity
( ) . ( )
= +
. ( ) .
: Cash Flow statement
( ) ǡ . .
Cash Flow from Operation
Cash Flow from Financing activities
Cash Flow from Investing Activities
Net Change in Cash
( ) .
:
Statement of Retained Earnings
.
:
Ý-
ȝ- 2.9
ʝ-
˝-
̝-
͝- ѡ
Ν-
ѡ
Ý-
ȝ-
ʝ- : ɡ ɡ .
˝-
̝-
͝-
Ν- .
. Symbol look up
ϝ- ǡ ǡ . ǡ
Н- ( ) ѡ .
:
- ѡ . ˡ 1995
Intermediate Financial Management, Eugene Brigham et al., Dryden Press, 1999
Corporate Finance, Stephen Ross et al., McGraw-Hill, 2002