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)-資料下載頁(yè)
2025-01-19 01:55本頁(yè)面
【導(dǎo)讀】水平分析比較了若干會(huì)計(jì)期間。例如，應(yīng)付帳款，可以是在一個(gè)會(huì)計(jì)年度內(nèi)月與月之間相比，或在。這些比較是同一種方法的兩種不同的實(shí)現(xiàn)形。的絕對(duì)美元數(shù)額。這種方法還有助于確定對(duì)公司的影響，如增加天然氣價(jià)格或降低材料。這項(xiàng)改變金額轉(zhuǎn)換為百分比變化。1000美元至兩個(gè)周期的1,050美元的變化將被報(bào)告為5％的增長(zhǎng)。小公司到大公司特別有用。這可以揭示趨勢(shì)，可能對(duì)決策有幫助。一個(gè)對(duì)損益表和資產(chǎn)負(fù)債表的縱向分析說(shuō)明如下。展示損益表的縱向分析可以比較損益表中每個(gè)涉及到銷售收入的項(xiàng)目。美元以及營(yíng)運(yùn)開支相當(dāng)于1000美元，然后將作為營(yíng)業(yè)費(fèi)用10％的銷售額報(bào)告。等于25,000美元，那么將被視為現(xiàn)金總額的20％的資產(chǎn)報(bào)告。
【正文】 alysis: in case of static analysis only one year39。s financial data can be utilized. It has limited scope since yeartoyear parison cannot be done. Examples of static analysis are ratios calculated of only one year, mon size analysis, etc. Long Term Analysis: In this case the long tem solvency, stability and profitability positions are judged. It is helpful for long term providers of funds. It judges the pany39。s position over a period of time and not just for one year or less than that. Short Term Analysis: it is helpful for short term providers of funds. Short term funds are current liabilities. Mainly trade creditors and banks in order to provide Bank overdraft and short term loans use short term analysis. It is mainly concerned with analysis of the firm working capital management. Intra Firm Analysis: Intra firm analysis is used for paring the financial performance of the same business firm over a period of time. Past years performance is pared with the current year39。s performance which indicates that in which direction the business firm is moving. For intra firm analysis techniques like ratio analysis, mon size analysis, parative analysis and trend analysis are used. Inter Firm Analysis: InterFirm analysis is used to pare the financial figures of two firms from the same industry for the same period. It helps to know which firm is having a paratively better performance. Techniques like ratio analysis, mon size analysis, and parative analysis are used for interfirm analysis. These are types of financial statement analysis that are used by panies to know where they stand in the market and it also helps them to know where their petitors stand. Financial Statement analysis is very important as it give information about financial satiability of the pany.
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