金融chappt課件(已修改)
2025-05-19 03:57 本頁面
【正文】 Financial statement analysis and interpretation ? Objectives: Identify the major categories of ratios Calculate important ratios Explain the significance of the ratios Knowledge the limitations of ratios Knowledge the use of ratios in helping to predict financial distress ? Key words: financial ratios Financial ratios ? Definition: ? a ratio expresses the relation of one figure appearing in the financial statements to some other figure appearing there.(e. profit in relation to sales) ? Advantage to use ratios: eliminate the scale factor paring with the absolute items analysis.(A5000, P500。 A1000, P200) paring the different business in scale (horizon paring) paring the performance of the same business over time(vertical paring) Financial ratio classification Profitability (獲利能力指標 ) They express the profits made in relation to other key figures in the financial statements or to some business resources. Efficiency(管理效率指標） They express the using efficiency of certain resources within the business, they reveal the activity of a business. Liquidity（ 流動性指標） They express the relationship between liquid resources held and maturing obligations, they are vital to survival of a business. Gearing（ 財務杠桿指標） They express the financial structure in a business and the risk likely encountered, they help managers to make financial decision
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