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PA RT T WO c ha p te r

Understanding Financial Statements and Cash Flow

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Financial Statements, Taxes, and Cash Flow
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hen a company announces a “write-off,” it frequently means that the value of the company’s assets has declined.

AFTER STUDYING THIS CHAPTER, YOU SHOULD BE ABLE TO: Differentiate between accounting value (or “book” value) and market value. Distinguish accounting income from cash flow. Explain the difference between average and marginal tax rates. Determine a firm’s cash flow from its financial statements.

For example, in the first quarter of 2009, luxury homebuilder Toll Brothers said it was writing down $157 million in assets, much of which was a reflection of the reduced value of land the company owned. Of course, Toll Brothers was not the only homebuilder suffering. Hovnanian Enterprises announced it would take a $132 million write-off, and Centex Corp. announced a $590 million writeoff. At the same time, D. R. Horton, the largest homebuilder by

volume, had a much smaller write-off of only $56 million. However, D. R. Horton had already written off $1.15 billion in the fourth quarter of 2008. So did stockholders in these homebuilders lose hundreds of millions of dollars (or more) because of the write-offs? The answer is probably not. Understanding why ultimately leads us to the main subject of this chapter: that all important substance known as cash flow.

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n this chapter, we examine financial statements, taxes, and cash flow. Our emphasis is not on preparing financial statements. Instead, we recognize that financial statements are frequently a key source of information for financial decisions, so our goal is to briefly examine such statements and point out some of their more relevant features. We pay special attention to some of the practical details of cash flow.

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...‫ﺠﺎﻤﻌﺔ ﺍﻟﺩﻭل ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻌﺭﺒﻴﺔ ﻟﻠﺘﺭﺒﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﺔ ﻭﺍﻟﻌﻠﻭﻡ‬ ‫ﻤﻌﻬﺩ ﺍﻟﺒﺤﻭﺙ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﻗﺴﻡ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻹﻋﻼﻤﻴﺔ‬ ‫دور ﺸﺒﻜﺎﺕ ﺍﻟﺘﻭﺍﺼل ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺘﻨﻤﻴﺔ ﻤﺸﺎﺭﻜﺔ ﺍﻟﺸﺒﺎﺏ‬ ‫ﺍﻟﻔﻠﺴﻁﻴﻨﻲ ﻓﻲ ﺍﻟﻘﻀﺎﻴﺎ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ‬ ‫دراﺳﺔ ﻤﻘﺩﻤﺔ ﻟﻨﻴل ﺩﺭﺠﺔ ﺍﻟﻤﺎﺠــﺴﺘﻴﺭ ﻤﻥ ﻗﺴﻡ ﺍﻟﺒﺤﻭﺙ ﻭﺍﻟﺩﺭﺍﺴــﺎﺕ ﺍﻹﻋﻼﻤﻴﺔ‬ ‫إﻋﺪاد ﺍﻟﻁﺎﻟﺏ‬ ‫أﺣﻤــﺪ ﯾــﻮﻧﺲ ﻣــﺤﻤﺪ ﺣـــﻤﻮدة‬ ‫إﺷﺮاف ﺍﻷﺴﺘﺎﺫ ﺍﻟﺩﻜﺘﻭﺭ‬ ‫ﺣﺴـــﻦ ﻋﻤــﺎﺩ ﻤــﻜــﺎﻭﻱ‬ ‫ﻋﻤﻴﺩ ﻜــﻠـﻴﺔ ﺍﻹﻋـﻼﻡ ﺒﺠﺎﻤﻌﺔ ﺍﻟﻘـﺎﻫــﺭﺓ‬ ‫اﻟﻘـﺎھﺮة‬ ‫ﺩﻴﺴﻤﺒﺭ ٣١٠٢‬ ‫ﻴﻢ‬‫ﻠ‬‫ﻠْﻢٍ ﻋ‬‫ﻱ ﻋ‬‫َ َﻮْ َ ﻛُﻞﱢ ﺫ‬ ‫وﻓ ق‬  {}‫ﺳﻮرة‬ ‫ﺍﻹﻫﺪﺍﺀ . .‬ ‫ﺇﻟﻴﻜ‪‬ـ ﻳﺎ ﻣﻨﺒﻊ ﺍﻷﻣﻞ ﺍﻟﺼﺎﰲ ﺍﳊﻨﻮﻥ ... ﻭﺍﻷﻣﻞ ﺍﳌﺸﺮﻕ ﺍﻟﺬﻱ ﻻ ﻳﻐﻴﺐ ﺿﻮﺀﻩ ﻛﺎﻟﺸﻤﺲ ﻭﺍﻟﻘﻤﺮ.‬ ‫ﺇﻟﻴﻜـِـ ﺃﻫﺪﻱ ﻋﺒﺎﺭﺍﰐ... ﻭﺭﺳﺎﻟﱵ ... ﻭﺃﺯﻛﻰ ﲢﻴﺎﰐ... ﻭﺍﻟﺪﰐ ﺍﻟﻌﺰﻳﺰﺓ .‬ ‫ﺇﻟﻴﻜﹶـ ﻳﺎ ﻣﻦ ﻏﻤﺮﺗﲏ ﺑﻌﻄﻔﻚ ﻭﺣﻨﺎﻧﻚ ﻭﺯﺭﻋﺖ ﺑﻨﻔﺴﻲ ﺣﺐ ﺍﳋﲑ.‬ ‫ﺇﻟﻴﻜﹶــ ﺃﻫﺪﻱ ﺣﱯ ﻭ ﻗﻠﻤﻲ.. ﻭﺭﺳﺎﻟﱵ.. ﻭﺟﻬﺪﻱ ﻭﻋﻤﺮﻱ ... ﻭﺍﻟﺪﻱ ﺍﻟﻌﺰﻳﺰ.‬ ‫ﺇﱃ ﺯﻭﺟﱵ ﺷـﲑﺍﺯ ،،، ﻭﻣﻬﺠﺘــﺎ ﻗﻠـﱯ‬ ‫" ﺭﳝــﺎﺱ ﻭ ﻣــــﺎﺭﻳـــﺎ " .‬ ‫ﺇﱃ ... ﺷـﻤﻮﻉﹴ ﺃﺿـــﺎﺀﺕ ﻟــﻲ ﺩﺭﰊ ، ﺇﺧـــﻮﺍﱐ ﻭﺃﺧـــﻮﺍﰐ.‬ ‫ﺇﱃ ... ﻛﺎﻓﺔ ﺯﻣﻼﺀ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﳎﺎﻝ ﺍﻹﻋﻼﻡ ﻭﻣﻦ ﺳﺒﻘﺘﻨﺎ ﺇﱃ ﺭﲪﺘﻪ ﺗﻌﺎﱃ‬ ‫ﺇﱃ ﻭﻃﲏ ﻓﻠﺴﻄﲔ ...... ﺃﺭﺿﺎ ﻭﺷﻌﺒﺎﹰ‬ ‫ﺃﻫﺪﻱ ﳍﻢ ﲨﻴﻌﺎً ﻫﺬﺍ ﺍﳉﻬﺪ ﺍﳌﺘﻮﺍﺿﻊ‬ ‫ﺷﻜﺮ ﻭﺗﻘﺪﻳﺮ‬ ‫}ﺭ ﹺ ﺃَﻭ ﹺﻋ ‪‬ﻲ ًﻥ ﺃﺸﹾ ﹸ ‪ ‬ﻌ‪ ‬ﺘﹶ ‪ ‬ﺍﻟ ‪‬ﻲ ﺃﻨـ ‪‬ﻤ‪‬ﺕ ‪‬ﻠﻲ ‪ ‬ﻠﻰ ﻭﺍﻟ ‪‬ﻱ ﻭﺃﻥ‪ ‬ﺃﻋﻤل ﺼـﺎﻟﺤ ﹰ ﺘﺭﻀـﺎﻩ‬ ‫ﺎ‬ ‫ﺩ‬ ‫ﻌ ﻋ ﻭﻋ‬ ‫ﻜﺭ ﻨ ﻤ ﻙ ﺘ‬ ‫ﺏ ﺯ ﻨ ﺃ‬ ‫ﻭﺃْﺩﺨﻠﹾﻨﻲ ﹺﺭﺤﻤ‪   ‬ﻲ ‪‬ﺒﺎﺩ ‪ ‬ﺍﻟـ ‪‬ﺎِﺤﻴﻥ {‬ ‫ﺒ ﺘﻙ ﻓ ﻋ ﻙ ﺼ ﻟ‬ ‫ﺍﻟﻨﻤل ﺃﻴﺔ ٩١ .‬ ‫ﺍﻟﺤﻤﺩ ﷲ ﺍﻟﻜﺭﻴﻡ ﺍﻟﻤﻨﺎﻥ ﺍﻟﺭﺤﻴﻡ ﺍﻟﺭﺤﻤﻥ ﺍﻟﺫﻱ ﺨﻠﻕ ﺍﻹﻨﺴﺎﻥ ﻭﻋﻠﻤﻪ ﺍﻟﺒﻴﺎﻥ ﻭﺍﻨﻁﻕ ﻟﺴﺎﻨﻪ ﺒﺂﻱ ﺍﻟﺫﻜﺭ‬ ‫ﻭﺍﻟﻘﺭﺁﻥ ، ﻭﺍﺼﻠﻲ ﻭﺍﺴﻠﻡ ﻋﻠﻲ ﻤﺒﻌﻭﺙ...

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