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1、贷款风险分类中的财务分析（Financialanalysisofloanriskclassification）FinancialanalysisofloanriskclassificationFirst,financialanalysis:theprocessing,analysisandcomparisonofvariousfinancialinformationoftheborrower,tojudgethefinancialstatusofenterprises,investigatetheprocessofenterprisem
2、anagement.Broadsense:referstotheevaluationofvariousfinancialstatementsandpredecisionanalysis(quantity,cost,profitanalysis);Narrowsense;referstotheanalysisandevaluationofvariousstatements(loananalysis);Two,thebasisoffinancialanalysis:1,information:themainthreestatements:b
3、alancesheet,incomestatement(incomestatement),cashflowstatement(changesinfinancialstatements);2,analysisrequirements:todowiththegeneralledger,detailedaccounts,originalvouchers,importantphysicalobjectsinlinewith(four)3.Payattentiontotheindirectliabilities(orcontingentliabi
4、lities)whicharenotreflectedinthereports;Three.Methodsoffinancialanalysis:Therearethreemaintypes:ratioanalysismethod,trendanalysismethodandcomparativeanalysismethod.Therearethreekindsofmethods:1,theratioanalysismethod:accordingtotheborroweratacertainpointonthefinancialsta
5、tementsoftherelevantdataforanalysis,calculatedratio;2,trendanalysis:itisthesamenumberofprojectperiodorseveralcontinuousfinancialstatementswerecompared,inordertoobservethechangeoftheproject,todeterminetheborrower'sperformanceandthequalityoffinancialstatus3,comparativeanal
6、ysis:thecomparativeanalysisofthecalculationoftheratioofeachindustryinthesameindustrytocomparetheanalysismethod(canbeusedindustryaverage);Four,financialanalysisratio;Itcanbedividedintofourcategories:liquidityratio,efficiencyratio,leverageratioandprofitratio:Liquidityratio
7、istheratiothatreflectstheborrower'sshort-termdebtpayingability.Therearethreeindexes:liquidityratio,quickratioandcashratio;1,liquidityratio=currentassets/currentliabilities(theratiooftheaveragebalanceforgeneraluse)Iftheliquidityratiois1,itshowsthatthelong-termuseofshort-t
8、ermloansshouldbeanalyzed;Flowratio=1isnotdesirable,usuallyrequiretheflowratioshouldbegreaterthan1.2:1,2
