財(cái)務(wù)報(bào)表文獻(xiàn)翻譯--財(cái)務(wù)報(bào)表分析方法：水平分析縱向分析-其他專業(yè)-全文預(yù)覽
【正文】 example, accounts payable may be pared over a period of months within a fiscal year, or revenue may be pared over a period of several years. These parisons are performed in one of two different ways. Absolute Dollars One method of performing a horizontal financial statement analysis pares the absolute dollar amounts of certain items over a period of time. For example, this method would pare the actual dollar amount of operating expenses over a period of several accounting periods. This method is valuable when trying to determine whether a pany is conservative or excessive in spending on certain items. This method also aids in determining the effects of outside influences on the pany, such as increasing gas prices or a reduction in the cost of materials. Percentage The other method of performing horizontal financial statement analysis pares the percentage difference in certain items over a period of time. The dollar amount of the change is converted to a percentage change. For example, a change in operating expenses from $1,000 in period one to $1,050 in period two would be reported as a 5% increase. This method is particularly useful when paring small panies to large panies. Vertical Analysis The vertical analysis pares each separate figure to one specific figure in the financial statement. The parison is reported as a percentage. This method pares several items to one certain item in the same accounting period. Users often expand upon vertical analysis by paring the analyses of several periods to one another. This can reveal trends that may be helpful in decision making. An explanation of Vertical analysis of the ine statement and vertical analysis of the balance sheet follows. Ine Statement Performing vertical analysis of the ine statement involves paring each ine
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