作为accounting课上的必考内容,关于五类Financial statement analysis ratios,需要掌握 (1)各指标代表的含义、计算公式、计算结果反映的分析结果;(2)ratios的局限性。 Profitability ratios : 衡量企业的盈…
作为accounting课上的必考内容,关于五类Financial statement analysis ratios,需要掌握(1)各指标代表的含义、计算公式、计算结果反映的分析结果;(2)ratios的局限性。 Profitability ratios : 衡量企业的盈利能力 provide an insight to degree of success in creating profit and equity 勾稽关系: Sales Revenue -Cost of...
Financial statement analysis ratios是会计课程中不可或缺的内容。要掌握这些比率，需理解其含义、计算公式、分析结果以及局限性。Profitability ratios用于衡量企业的盈利能力，包括利润和权益的创造程度。例如，销售收益减去商品销售成本等于毛利润，毛利润减去运营费用等于运营利润，运营利润加上/减去非运营收入/...
Liquidity ratios : 流动性指标,衡量企业偿还贷款的能力assess ability to meet obligations (liabilities) as they fall due流动比率:衡量企业使用流动资产偿还流动负债的能力,一般需要大于2Current ratio= Current asset/Current liabilities 酸性测试比率:衡量企业用速动资产(流动资产-存货)偿还流动负债的能力,一般需要大...
Financial ratio analysis compares relationships between financial statement accounts to identify the strengths and weaknesses of a company. Financial ratios are usually split into seven main categories: liquidity, solvency, efficiency, profitability, equ
Analysis of financial ratios serves two main purposes: 1. Track company performance Determining individual financial ratios per period and tracking the change in their values over time is done to spot trends that may be developing in a company. For example, an increasing debt-to-asset ratio may...
All three companies have current ratios of around 1, and the difference between them is insignificant. While a slightly higher current ratio would be good to see from Walmart, its other financial ratios offer confidence that paying debts should pose no problem to the company. ...
Ratio analysis may also be required by external parties that set benchmarks often tied to risk, such as lenders. While ratios offer useful insight into a company, they should be paired with other metrics to obtain a broader picture of a company's financial health. ...
财报7.1 财务指标分析 Financial Ratios Analysis 22912018-10 3 财报7.2 杜邦分析法 Dupond Analysis 18602018-10 4 财报8.1 存货 Inventories: Perpetual LIFO 的计算(书后第4题) 16702018-09 5 财报8.2 存货 Inventories: 减值回转的计算和分析 (书后第35题) 15162018-09 6 财报9. 长期资产 Lond-Lived Assets...
Private Company Analysis Public Company Analysis Industry Ratio Analysis Private Company Analysis Glossary Business Valuation USED BY: PROFESSORS & STUDENTS - FINANCE & ACCOUNTING PRO'S ALL PUBLICLY TRADED COMPANIES Company ratio analysis: 5-year accounting ratios ...