财务报表分析概述 财务报表分析是以企业基本活动为对象、以财务报表为主要信息来源、以分析和综合为主要方法的系统认识企业的过程,其目的是了解过去、评价现在和预测未来,以帮助报表使用人改善决策。 财务报表分析的对象是企业的各项基本活动。财务报表分析就是从报表中获取符合报表使用人分析目的的信息,认识企业活动的特点...
财务报表分析 Analysis of financial statements 比较财务报表 Comparative financial statements 趋势百分比 Trend percentage 比率Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings rati...
《财务报表分析 ANALYSIS OF FINANCIAL STATEMENTS, SECOND EDITION》作者:吉林长白山,出版社:2006年12月 第1版,ISBN:632.35。Revisedanduptodate,theSecondEditionincludesvaluabl
7.2Are financial statements prepared for the implementing unit? 7.3What is the frequency of preparation of financial statements? Are the reports prepared in a timely fashion so as to useful to management for decision making? 7.4Does the reporting system need to be adapted to report on the project...
2.1 Financial Statements--The Cash Flow of the Firm 2.2 Financial Statements Analysis---Ratio Analysis Categories of Financial Ratios Short-term solvency or liquidity ratios Long-term solvency or financial leverage ratios Asset management or turnover ratios Profitability...
This chapter discusses the analysis of financial statements. To determine the financial status of a business, there are two reports, or financial statements, that are made at the end of an accounting period: (1) the balance sheet and (2) the income statement. The balance sheet shows the ...
金融学原理Principles of Finance双语课件 07 Analysis of Financial Statements.ppt,Analysis of Financial Statements Chapter 7 Financial Statements and Reports Annual Report a report issued annually by a corporation to its stockholders management’s opinion
analysis of the firm's financial position using the DuPont equation. The firm has no lease payments but has a $2 million sinking fund payment on its debt. The most recent industry average ratios and the firm's financial statements are as follows: ...
会计报表(Financial Statements) 相关知识点: 试题来源: 解析 是会计报告的核心内容,也称财务报表。是指综合反映企业某一特定日期资产、负债和所有者权益及其结构情况,某一特定时期经营成果的实现及分配情况和某一特定时期先紧流入、现金流出及净增加情况的书面文件。它有主表和相关的附表组成,其中主表包括资产负债表、...
and the performance of management. Common size financial statements are an important tool in financial statement analysis. This Chapter explains the calculation and interpretation of common size balance sheets as well as common size income statements. This Chapter also defines a wide variety of ratios...