財(cái)務(wù)管理專業(yè)—財(cái)務(wù)報(bào)表分析利用財(cái)務(wù)會(huì)計(jì)信息外文翻譯(存儲(chǔ)版)
【正文】 he operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio. The current ratio pared to the same enterprise in different periods, and pared with the industry average, will help to dry to determine the high or low current ratio. This parison does not explain why or why low. We can find out the reasons from the bypoint analysis of the current assets and current liabilities. The main reason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory. Flow ratio better than working capital performance of enterprise shortterm solvency. Working capital reflect only current assets and current liabilities, the absolute number of differences. The current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more parable. For example, the current ratio between General Motors and Chrysler Motors Corporation. The parison between the two panies working capital is meaningless, because the two panies of different sizes. Inventory using LIFO France will flow ratio cause problems, this is because the stock is undervalued. The result will be to underestimate the current ratio. Therefore, when pared to using the LIFO method businesses and other costs of the enterprise should pay particular attention to this. Compare the current ratio, analysts should calculate the accounts receivable turnover rate and modity inventory turnover. This calculation enables the analysis of proposed liquidity problems exist in should Received the views of the accounts and (or) Inventories. Views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. If the receivables I receivable and liquidity problems, require current ratio higher. Third, the acid test ratio (quick rat
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