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1、财务报表分析的意义和方法Themeaningandmethodofanalysisoffinancialstatements2007-04-0311:20:29IlongKonginformationfont:FunctionsoffinancialreportinganalysisItisbasedontheanalysisofthebalancesheet,canunderstandthecompany'sfinancialsituation,forthecompany'ssolvency,capitalstructurewhetherreason
2、able,suchasliquidityadequacytojudge.Second,byanalyzingtheprofitandlossstatement,canunderstandtheanalysisofthecompany'sprofitability,profitability,operationefficiency,thecompany'scompetitivepositionintheindustryandsustainabledevelopmentabilitytojudge.Third,throughtheanalysisofcas
3、hflowstatement,canunderstandandevaluatetheabilityofacompanytoobtaincashandcashequivalents,andusedtopredictfuturecashf1owofthecompany.MethodsandprinciplesoffinancialreportinganalysisMethodsandprinciplesoffinancialreportinganalysisFinancialstatementanalysismethodsmainlyincludesing
4、leannualfinancialratioanalysis,comparativeanalysisofdifferentperiods,andcomparativeanalysisofthreebetweenothercompaniesinthesameindustry.1.Thefinancialratioanalysisreferstoafinancialyearourcompanycomparisonbetweenallitemswithinthefinancialstatements,calculatingtheratio,judgmento
5、fannualsolvency,capitalstructure,managementefficiency,profitability,etc・1.Thecompanycarriesoutcomparativeanalysisofdifferentperiodsoffinancialstatementscanbecontinuedtothecompanymanagementability,financialstatuschangetrend,profitabilityanalysis,fromalongperiod,todynamicallyanaly
6、zethecompany,shealth・Compareanalysiswithothercompaniesinthesameindustrytounderstandtheprosandconsofvariousindicatorsandjudgeindividualsingroups・Usingthismethodoftenchoosetheindustryaverageorindustrystandards,comparedwithcompaniesintheindustrystatus,knowtheadvantagesanddisadvanta
7、ges,reallydeterminethevalueofthecompany.Theprincipleoffinancialstatementanalysisisthatweshouldadheretotheoverallprincipleandsticktotheprincipleofindividuality・Howtomastertheentranceofthezhuang2007-04-0311:20:29font:Whenthestockpricehasfallensharply,thestockpricehasbeendisinteria
8、tedwithawideoscillation.Whenpricesarelow,therei