Bonk :\' h ro:', ;, d St;llem'~nt Analysis
Index
J
journal entries 27
L
I."l ill, lirsl OUl (UFO) ",7, ",'), I it",
LlI'Otunlorlllity rule 1/1",
1.l1:0 liquid,lrioll 1",(,
LIFO rl'servc 1'52
lca.se 2:\5
Inscc 23",
!cssor 2:J",
!cvl'rage ra lio 2(i 5
li:lhiliLics 12, 21, 87
UFU rl~serve :UO
]illliLllio/lS of lillalltial r:uios 100, 2(i() Iillc gr:lph 2",'}
liquid :lSSCl I'l'<Jllirl'1l1CnL 1St
liqui,litv,h:lsnl \HCSCI1Ltlioll 8'}
li<jllidil)' r:tlios ')K, 2(,(), 26,\
IOllg-Lernl ddlt-I(H::quilY r:llio '}l}
losses 12, 49
M
,~hnagell1el1l 's Di.scussion alld Analysis
managing earnings 294 mandator), redemplion 2,')4
ll1:lI'keL:lhlc invcstment S('emilics :'122 m:lI'kl:'l rare of inreresr 222
marking-lo-markct 94 ll1:llching principle 55 malurity VJ.lue 222 measurcmcnt darc 62 minoriry inrcrest 50,89,96
l\1odi~ed Acceleraled Cost Recovcry System
(MACRS) 174 mulli"slep income sratemenr 49
N
ncr income per employcc 280 ner imerest margin 281
net profit margin 74,266 net realizable value 90, ! 42
Ilet tevenue 41\
net revenue reponing 54
noncash invesring and financing activilies I! 1 noncoIllrolling inreresr 96
noncurrent assets 89 noncurrenr liabilitics 89 notes payable 9!
nllmher of days in inveutory 149, 262 number of days of payables 262
