外文相關(guān)文獻(xiàn)翻譯-資料下載頁(yè)
【導(dǎo)讀】所有財(cái)務(wù)報(bào)表基本上是歷史上的歷史文獻(xiàn)。他們告訴了在一段特定時(shí)期發(fā)生了什。股東關(guān)心的是未來。債權(quán)人關(guān)心的是公司未來償還債務(wù)的能力。盡管財(cái)務(wù)報(bào)表也是一種歷史文獻(xiàn)，它們?nèi)匀豢梢蕴峁┯嘘P(guān)這些問題的所。有有價(jià)值的信息。財(cái)務(wù)報(bào)表分析涉及預(yù)測(cè)公司財(cái)務(wù)健康的主要財(cái)務(wù)報(bào)表數(shù)據(jù)。這可以通過檢查主要。經(jīng)理們也廣泛關(guān)注財(cái)務(wù)比率。首先比率能提供本公司及其業(yè)務(wù)部門運(yùn)行如何的指。這些比率通常被使用于平衡的記分方法。所選擇的具體比率取決于公司的戰(zhàn)略。例如，一個(gè)公司要強(qiáng)調(diào)關(guān)于客戶可能會(huì)密切監(jiān)察存貨周轉(zhuǎn)率。由于管理者必須向股東。部存貨來評(píng)估公司的投資潛力和信譽(yù)的。這兩個(gè)限制涉及到公。司之間財(cái)務(wù)數(shù)據(jù)的可比性，以及比率以外的需要。師應(yīng)該牢記做出任何明確的結(jié)論之前的數(shù)據(jù)缺乏可比性。與其他公司和行業(yè)平均水平比較主要比率時(shí)經(jīng)常建議作進(jìn)一步的調(diào)查。便使有關(guān)組織對(duì)未來做出判斷。三種分析技術(shù)被廣泛使用;報(bào)表上美元和百分比的改變，共同比財(cái)務(wù)報(bào)表和會(huì)計(jì)
【正文】 ndicators of what to pursue in greater depth. They raise may questions, but they rarely answer any question by themselves. In addition to ratios, other sources of data should be analyzed in order to make judgments about the future of an anization. The analyst should look, for example, at industry trends, technological changes, changes in consumer tastes, changes in broad economic factors, and changes within the firm itself. A recent change in a key management position, for example, might provide a basis for optimism about the future, even though the past performance of the firm may have been mediocre. Few figures appearing on financial statements have much significance standing by themselves. It is the relationship of one figure to another and the amount and direction of change over time that are important in financial statement analysis. How does the analyst key in on significant relationship? How does the analyst dig out the important trends and changes in a pany? Three analytical techniques are widely used。 dollar and percentage changes on statements, monsize statements, and accounting ratios.
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