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1、财务报表分析_百度知道（Analysisoffinancialstatements_Baiduknow）Analysisoffinancialstatements_BaiduknowBaidu
2、Baiduknow
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4、setBaiduknow/>>commercialfinancialaccountingandtaxhasn'tarrivedyet.Financialstatementanalys
5、isRewardpoints:0-solvethetime:2006-9-2213:44Thereisnospecificidea,thatistosay,forafinancialstatement,whichaspectsshouldbeanalyzed?Questioner:snoopy0219-twobestanswercommonindicatorsoffinancialanalysis1,liquidityratioLiquidityistheabilityofanenterprisetogenera
6、tecash.Itdependsontheamountofliquidassetsthatcanbeconvertedintocashinthenearfuture.(1)currentratioFormula:currentratio=totalcurrentassets/currentliabilitiesStandardvalueofenterprisesettings:2Significance:theabilityofanenterprisetorepayshort-termdebt.Themoreth
7、eliquidassets,thelesstheshort-termdebt,thegreatertheliquidityratio,thestrongertheshort-termsolvencyoftheenterprise.Theanalysisshowsthattheriskofshort-termdebtpayingislargerthanthenormalvalue.Generally,thebusinesscycle,theamountofreceivablesinthecurrentassetsa
8、ndtheturnoverspeedofthestockarethemainfactorsaffectingtheliquidityratio.(2)quickratioFormula:quickratio=(liquidassetstotalinventory)/currentliabilitiesTotalConservativequickratio=0.8(MonetaryFund+short-terminvestment+notesreceivable+accountsreceivablenet)/cur
9、rentliabilitiesStandardvalueofenterprisesettings:1Significance:theabilitytorepayshort-termdebtisbetterreflectedthanthecurrentratio.Becausetheliquidityoftheassets,includingslowcashflowandmaybedevaluedinventory,sothecurrentassetsdeductedinventory,andthencompare
10、dwiththecurrentliabilities,tomeasuretheshort-termsolvencyofenterprises.Theanalysisshowsthatthequickratiobelow1isusuallyconsideredtobeshorttermdebtpayingability.Theimportantfactorthataffectsthecredibilityofthequickratioistherealizableabilityofthereceivableacco
11、unt.Theaccountsreceivableonthebookarenotnecessarilyrealizable,andtheyarenotnecessarilyreliable.Liquidityanalysisgeneraltips:(1)thefactorsofincreasingliquidity:thebankloanindexthatcanbeuse
