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2025-05-13 03:57本頁(yè)面
【正文】 ncial ratios ? Definition: ? a ratio expresses the relation of one figure appearing in the financial statements to some other figure appearing there.(e. profit in relation to sales) ? Advantage to use ratios: eliminate the scale factor paring with the absolute items analysis.(A5000, P500。 A1000, P200) paring the different business in scale (horizon paring) paring the performance of the same business over time(vertical paring) Financial ratio classification Profitability (獲利能力指標(biāo) ) They express the profits made in relation to other key figures in the financial statements or to some business resources. Efficiency(管理效率指標(biāo)） They express the using efficiency of certain resources within the business, they reveal the activity of a business. Liquidity（ 流動(dòng)性指標(biāo)） They express the relationship between liquid resources held and maturing obligations, they are vital to survival of a business. Gearing（ 財(cái)務(wù)杠桿指標(biāo)） They express the financial structure in a business and the risk likely encountered, they help managers to make financial decisions. Investment（ 投資指標(biāo)） They express the assessing of returns and performance of shares in a business. The key steps in financial ratio analysis Identify users and their information needs Select and calculate appropriate ratios Interpret and evaluate the results Profitability ratios(獲利能力比率 1) ? ROSF(return on ordinary shareholders’funds)（ 權(quán)益報(bào)酬率） Definitio
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