Financial gearing/solvency ratios :财务杠杆指标,反映企业资金来源(是来自于借款还是股东投资)和企业财务风险(借款越多,杠杆越大,财务风险越高) measure degree of risk and give an insight into how the business is funded Investment ratios:投资回报率指标,衡量企业对于股东的回报情况 assess returns and performa...
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...
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 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/...
Here are the main financial sheets that are prepared by most companies. These examples should answer the question, “what is a financial statement?” We’ll also talk about some extra styles of statements and other reports that are commonly issued. Here’s the list of the most popular ones....
aIt is common knowledge that processing may partially or totally affect the quality of a food product. 它是尽人皆知处理可以部份地或完全影响食品的质量。[translate] aFinancial statement analysis and financial ratios 财政决算分析和财政比率[translate]...
Portfolio Management in PracticeFinancial statement analysis and financial ratios. Christine Brentani. Portfolio Management in Practice . 2004Brentiani, C., 2004. Chapter 9: Financial statement analysis and financial ratios. Portfolio Management in Practice, 149-163. Elsevier....
Financial Statement Analysis: the ratios Ratios, a ratio between two quantities, are used to represent relationships between various figures on a balance sheet, profit and loss account or other accounting records. Ratios always represent a ratio of one figure related to another. The four most commo...
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