大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 7.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitSevenAnalysisofFinancialStatementsWarming-upQuestionsWhyisitworthwhiletospendtimeanalyzingandinterpretingfinancialstatements?Whatarethecommonfinancialratiosusedforanalyzingfinancialstatements?Isitgoodforafirmtohaveahig

2、hliquidityratio?SuggestedAnswersWhyisitworthwhiletospendtimeanalyzingandinterpretingfinancialstatements?Becausecarefulanalysisofthemcanhelpaccountantsevaluateanorganization’spastperformanceandpredictitsfutureperformance.Andsuchevaluationinturnhelpmanagers,investors,ando

3、thersmakeintelligent,informedfinancialdecisionslike“whethertoextendcredittoanotherfirmororganization?”and“whatstocktobuyinthefuture?”SuggestedAnswersWhatarethecommonfinancialratiosusedforanalyzingfinancialstatements?Fourclassesofratios,whichinclude:short-termsolvencyrat

4、ios,long-termsolvencyratios,profitabilityratiosandactivityratios.SuggestedAnswersIsitgoodforafirmtohaveahighliquidityratio?Yes,itis.Thisisbecausethehigherafirm’sliquidityratios,thelowertherisksinvolvedforinvestors.Notes1.short-termsolvencyratio短期偿付能力比率2.liquidityratios流

5、动性比率=measuresofafirm’sabilitytomeetitsimmediatedebts(短期/即期债务)usedtoanalyzetheriskofinvestinginthefirm3.currentratio流动比率=aformofliquidityratiocalculatedascurrentassets(流动资产)dividedbycurrentliabilities(流动负债);Currentratiohasoftenbeencalledthebankers’ratio4.quick(oracid-tes

6、t)ratio速动比率或酸性试验比率=aformofliquidityratiocalculatedasquickassetsdividedbycurrentliabilities5.inventoryn.存货，库存=materialsandgoodscurrentlyheldbythecompanybutthatwillbesoldwithintheyear6.toconvertinto...变换成……7.justonestepremovedfrombeingconvertedintocash离开变换成现金只差一步之遥8.secur

7、itiesn.证券9.beexcludedfromthismeasure被排斥在此衡量之外10.beliquidatedatsacrificeprice按亏本价进行变现11.stringentadj.严格的，严厉的12.aruleofthumb约略的估计；按所了解的实际经验进行估计13.long-termsolvencyratios长期偿付能力比率14.inseriousdangerofcollapseortakeover陷于破产或被收购的危险境地Notes15.debtratios负债（比）率=measuresofafirm’sab

8、ilitytomeetitslong-termdebts,usedtoanalyzetheriskofinvestinginthefirm16.debt-to-owners’-equityratio债务与业主权益之比率=