會計專業(yè)外文翻譯---財務報表分析要素-資料下載頁
2025-05-12 16:44本頁面
【導讀】要性，以此評估出公司的財務狀況。這些方法包括比率分析，趨勢分析，審查說。出總體的結論或滿足不同使用者的需求。成的差異就會變得容易理解。常財務比率按百分比或倍數(shù)來表示。流動比率一般用來衡量一個公司的現(xiàn)行償債能力。主要包括現(xiàn)行負債率、酸。性測試比率、銷售營運資金率。產(chǎn)比率、總資本比率、固定資產(chǎn)收益率、權益比率。率、返回投資回報率、返回總權益率、毛利率。主要包括應收賬款周轉(zhuǎn)率、平均收款期、應付賬款周轉(zhuǎn)率、平。或入股對象的比率。主要包括每股收益、每股盈余、價格/市盈率、保留盈余百?，F(xiàn)金流量比率能表明一個企業(yè)的資金流動性、借貸能力以及盈利能力。它能夠突出顯示出意外變化或。意外維持不變的項目。它使用某一年的數(shù)據(jù)作為基準來顯示出其他年度的數(shù)據(jù)變。的股利分配政策。下降、上升或保持相對穩(wěn)定。水平相比較，其將會變得更有意義。從同行業(yè)中選擇三到四個公司然后根據(jù)其財。師意識到本公司在同行業(yè)中落后的方面。
【正文】 terms of each item from the prior year. It highlights items that have changed unexpectedly or have unexpectedly remained unchanged. It uses one year39。s worth of entries as a baseline while every other year represents differences in terms of changes to that baseline. 3. Vertical Analysis It is a technique for identifying relationship between items in the same financial statement by expressing all amounts as the percentage of the total amount taken as 100. 4. Review of Descriptive Information The descriptive information found in an annual report, in trade periodicals, and in industry reviews helps in understanding the financial position of a firm. Descriptive material might discuss the role of research and development in producing future sales, present data on capital expansion and the goal related such as minority hiring or union negotiations, or help explain the dividend policy of the firm. 5. Comparisons 4 Absolute figures or ratios appear meaningless unless pared to other figures or ratios. Several types of parisons offer insight, . a) Trend Analysis Trend analysis studies the financial history of a firm for parison. It is the parative analysis of a pany39。s financial ratios over time. This helps to detect problems or observe good management. Ratios are plotted on graph to see whether the ratios are falling, rising, or remaining relatively constant. b) Industry Averages and Comparisons with Competitors The analysis of an entity’s financial statements is more meaningful if the results are pared with industry averages and with results of petitors. You are required to select 34 panies from the same industry and then calculate their 8 10 ratios. You have to pare their ratios results with your panies’ ratios results. This enables financial analyst to check that where the selected panies fall in that particular industry.
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