MindMap Gallery financial activities
It mainly includes financing channels and methods, the raising of equity funds, the raising of stocks and debt funds, etc. These activities are an important part of the production and operation activities of the enterprise and are crucial to the normal operation and development of the enterprise.
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Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
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financial activities
Financing channels and methods
Financing channels refer to the objective sources from which enterprises obtain funds.
National fiscal funds, bank credit funds, non-bank financial institution funds, other legal person funds, employee and private funds, internal funds of enterprises, foreign investors and funds from Hong Kong, Macao and Taiwan
Financing method is a subjective behavior of the enterprise when writing how to obtain funds.
absorb direct investment
It is conducive to enhancing the strength of the enterprise, reducing financial risks, and forming production capacity as soon as possible, but the cost of capital is high, which can easily lead to the dispersion of corporate control rights.
issue stock
The lack of fixed dividend burden and maturity date can enhance corporate credibility, but high capital costs can easily lead to the dispersion of control rights.
Commercial credit
Financing is convenient, low cost, and has few restrictions, but the term is short and the risks are high
bank loan
Financing is fast, the procedures are simple, the capital cost is low but the financial risks are high, there are many restrictions, and financial leverage may be a side effect
issue bonds
Low capital costs will not affect shareholders' control over the company, but financing risks are high and there are many restrictions. The amount of funds raised is limited and may have side effects
finance lease
Being able to raise capital quickly reduces the risk of equipment achievement. The financial risk is small and it has a tax deductible effect, but the cost is high. It will bring greater pressure to the enterprise and it will not be able to enjoy the residual value of the equipment.
Raising equity funds
Sincerity is also called sovereign capital or own funds. Its amount is the total owner's equity in the balance sheet, also called net assets.
Including capital received, capital reserves, surplus reserves and undistributed profits
Channels: national financial funds, other legal person funds, employees and private funds. Foreign investors and funds from Hong Kong, Macao and Taiwan
Financing method: absorb direct investment and issue retained earnings of stocks
stock
It is a certificate that investors own shares in a company. It represents the shareholder’s ownership in the company.
Type of stock
Whether to register is divided into registered and anonymous
There are different investment entities, which are divided into state shares, legal person shares, individual shares and foreign shares.
The issuance objects and listing regions are different, and they are divided into A shares, B shares, H shares, N shares and S shares.
Shareholders have different rights and obligations and are divided into ordinary shares and preferred shares.
Ordinary shares have the right to operate and manage the company, have priority in subscribing when new shares are issued, and have a higher profit level than preferred shares.
Preferred shares have priority in the distribution of remaining property and dividends, without the right to operate and manage the company, and the profit level is fixed.
Raising debt funds
It refers to the source of funds that an enterprise raises and uses in accordance with the law and repays it on schedule.
Including various loans and accounts payable, notes payable, accounts received in advance, etc.
Investment method
Commercial credit
The forgone cash discount cost rate is equal to the cash discount rate divided by 1 - the cash discount rate multiplied by 360 divided by the credit period minus the discount period
Bank loan
issue bonds
Par issue: the issue price is equal to the face value
Discounted issue: the issue price is less than the face value
Premium issuance: the issue price is greater than the face value
finance lease
The total rent payable is equal to the purchase cost plus the leasing cost plus the leasing fee.
The rent payable in each period is equal to the present value of the total rent payable divided by the annuity present value coefficient
current assets
Concept: refers to assets that can be realized or consumed within one year or within one operating cycle of more than one year.
Features: fast turnover and strong capabilities, large volatility, and diverse forms
According to the strength of liquidity, it can be divided into quick action and non-quick action.
Quick assets: monetary funds, accounts receivable, notes receivable, short-term investments
Non-quick assets: Inventories and pending current asset losses
Divided into profitable and non-profitable according to different profitability
Profitability: short-term investment commodities accounts receivable
Non-earnings: Cash, other receivables, non-merchandise inventory, pending property losses
operating income
It refers to the economic power formed in daily activities such as selling goods.
Income from the sale of goods, service income, interest income, royalty income, rental income, dividends and other income, but does not include payments collected for third parties.
Divided into main business income and other business income according to importance
Decreasing items in operating income
Sales Returns, Sales Responsibilities, Sales Discounts
Profit composition
operating profit
Operating profit equals operating income less operating costs less economic surcharges less three major period expenses plus investment income
The total profit
Total profit equals operating profit plus non-operating income minus non-operating expenses
net profit
Net profit equals total profit minus income tax expenses
profit distribution principle
1Principle of distribution according to law
2. The principle of equal emphasis on distribution and accumulation
3. Principle of reciprocity between investment and income
4. The principle of taking into account the interests of all parties
Profit distribution order
1 Make up for previous losses
2Withdrawal of statutory surplus reserve fund
3Withdraw any provident fund
4Distribute profits to investors
dividend distribution policy
residual dividend policy
Stable or Steady Growth Dividend Policy
Fixed dividend payout rate policy
Fixed dividend plus additional dividend policy
Dividend payment form
cash dividend
stock dividends