會(huì)計(jì)專(zhuān)業(yè)外文翻譯---財(cái)務(wù)報(bào)表分析要素(參考版)
2025-05-17 16:44本頁(yè)面
【正文】 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 statements. Financial ratios are usually expressed as a percent or as times per period. a) Liquidity Ratios Liquidity ratios measure a firm’s ability to meet its current obligations. These include Current Ratio, Acid Test Ratio, Sales to Working Capital, Working capital. b) Leverage Ratios Leverage ratios measure the degree of protection of suppliers of long term funds. These include Time Interest Earned, Fixed Charge Coverage, Debt Ratio, Debt / Equity Ratio, Debt to Tangible Net worth Ratio, Current Worth / Net worth Ratio, Total Capitalization Ratio, Fixed Asset Ratio / Equity Ratio, Long term Assets versus Long term Debt. c) Profitability Ratios Profitability ratios measure the earning ability of a firm. These include Net Profit Margin, Return on Assets, DuPont Return on Assets, Operating Ine Margin, Operating Assets Turnover,
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1