【正文】
sis: an internal financial statement analysis is done by insiders of the firm who have access to all the financial information. . Analysis done by the top management, finance manager, employees, etc. can be termed as internal financial statement analysis. External Analysis: External analysis is an analysis done by outsiders to the business firm. Such parties have access to limited financial information which are published or revealed to the analysts by the firm. Horizontal Analysis: In case of horizontal analysis the financial statements are analyzed horizontally. Examples of horizontal analysis are parative statement analysis and trend statement analysis. In the case of a horizontal analysis the same item is pared of one year with the preceding year. In this case more than one year39。它有助于 幫助 了解 哪家 公司有一個相對較好的 業(yè)績 表現(xiàn)。 企業(yè)內(nèi)部分析:企業(yè)內(nèi)部分析 被使用于 比較 超過一個周期 的同業(yè)公司財務(wù) 業(yè)績表現(xiàn) 。 短期分析:它是為短期資金提供幫助 的 。靜態(tài)分析 ,例如只需計算一年的比率,常見的 共同比分析 等 。 動態(tài)分析 :在動態(tài)分析的情況下超過一年的財務(wù)數(shù)據(jù)是必不可少的。在這種情況下,一年多的公司的財務(wù)報表是必不可少的。這些當事方獲得有限的財務(wù)資料 通常這些資料已被公司對外公布 或 是向 分析師透露 過的 。 Financial Statement Analysis Methods:Horizontal Vs. Vertical Analysis Financial statement information is used by both external and internal users, including investors, creditors, managers, and executives. These users must analyze the information in order to make business decisions, so understanding financial statements is of great importance. Several methods of performing financial statement analysis exist. This article discusses two of these methods: horizontal analysis and vertical analysis. Horizontal Analysis Methods of financial statement analysis generally involve paring certain information. The horizontal analysis pares specific items over a number of accounting periods. For