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  2. Leave and Earnings Statement - Wikipedia

    en.wikipedia.org/wiki/Leave_and_Earnings_Statement

    A Leave and Earnings Statement, generally referred to as an LES, is a document given on a monthly basis to members of the United States military which documents their pay and leave status on a monthly basis. Employees in the civil service receive a similar document each pay period, called a Civilian Leave and Earnings Statement, a link to which ...

  3. Owner earnings - Wikipedia

    en.wikipedia.org/wiki/Owner_earnings

    Owner earnings is a valuation method detailed by Warren Buffett in Berkshire Hathaway's annual report in 1986. He stated that the value of a company is simply the total of the net cash flows ( owner earnings ) expected to occur over the life of the business, minus any reinvestment of earnings.

  4. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    Misconduct. v. t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement ...

  5. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    e. A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but it may also be imposed at state or local levels in some countries. Corporate taxes may be referred to as income tax or ...

  6. Earnings quality - Wikipedia

    en.wikipedia.org/wiki/Earnings_quality

    e. Earnings quality, also known as quality of earnings (QoE), in accounting, refers to the ability of reported earnings (net profit/income) to predict a company's future earnings. [1] It is an assessment criterion for how "repeatable, controllable and bankable" [citation needed] a firm's earnings are, amongst other factors, and has variously ...

  7. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    Retained Earnings are part of the "Statement of Changes in Equity". The general equation can be expressed as following: Ending Retained Earnings = Beginning Retained Earnings − Dividends Paid + Net Income. This equation is necessary to use to find the Profit Before Tax to use in the Cash Flow Statement under Operating Activities when using ...

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