財務(wù)管理專業(yè)—財務(wù)報表分析利用財務(wù)會計信息外文翻譯-展示頁
2024-12-17 18:12本頁面
【正文】 nover. This calculation enables the analysis of proposed liquidity problems exist in should Received the views of the accounts and (or) Inventories. Views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. If the receivables I receivable and liquidity problems, require current ratio higher. Third, the acid test ratio (quick ratio) The current ratio is the evaluation of the liquidity conditions in the current assets and current liabilities. Often, people expect to get more immediate than the current ratio reflect the situation. The acid test ratio (liquid rate) on the relationship of current assets to current liabilities. To calculate the acid test (quick) ratio. From the current assets excluding inventory part. This is because of the slow flow of inventory, the inventory may be obsolete inventory may also be used as a specific creditor39。s products to Tibet for a long period of time before sold. If you calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. Inventory valuation, because the cost data may be related to the current price level difference ... Section VI analytical screening procedures Auditing Standards Description No. 23. Analytical screening procedures, provides guidance for the use of this procedure in the audit. Analytical inspection program goal is to identify significant changes from the business statistics and unusual items. Analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phase and the pletion of the audit stage. Analytical inspection procedures can lead to a special audit procedures, such as: Transverse the same type of analysis of the ine statement shows an item, such as cost of sales during that period abnormal. This will lead to a carefu
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