2008 Review of Financial Accounting: Financial Statement Analysis of Review
review of the financial statements of financial accounting
first section outlines the financial statements of
1, the purpose of financial statement analysis and the content
(a) the financial statements of the purpose of
(b) The financial statements of the contents of the
. Financial benefits to reflect the situation
main indicator of financial efficiency: the net return on assets, return on total assets
matter, Capital Maintenance and Appreciation, OPE, surplus cash coverage ratio,
profitability and other costs.
. Assets operating conditions
situation analysis of indicators of operating assets are: total assets, mobile asset
turnover, inventory turnover, accounts receivable turnover ratio, non-performing
assets ratio and other indicators.
. Solvency position of
solvency position of the indicator analysis are: debt ratio, interest coverage has been
cash flow debt ratio, quick ratio and so on.
. Development capacity status
situation analysis of enterprise development capacity indicators are: sales growth,
capital accumulation series, three-year average growth rate of capital, three-year
average growth rate of sales, technical input ratio.
second method of analysis of financial statements financial statements
comparative analysis of methods of analysis, structural analysis and comprehensive
(1) Comparative Analysis
comparison of a variety of different analysis:
. The same accounting period comparative analysis of various accounting items, that
financial ratio analysis, also known as the relative number analysis.
. Different accounting period comparative analysis of the same accounting project,
called the level of analysis or trend analysis.
. The same accounting item the same accounting period comparative analysis of
. The same accounting accounting projects and programs of the same budget for
(b) structural analysis method
structural analysis method, also known as the proportions analysis.
mainly in the following two types of structural analysis:
. The same accounting period of the structure between the different accounting of the
. The same accounting period to the accounting elements of the structure of the
(c) The Comprehensive Analysis
comprehensive analysis is based on the specific method of the object being analyzed
financial position, operating results, changes in financial position of the overall
comprehensive analysis and evaluation methods.
. DuPont analysis. 2. Comprehensive Evaluation of the financial situation.
3, analysis of the financial statements based on information
four steps in the financial statements of
(a) the analysis of financial statements prepared
(b) The financial statements of the specific steps% D ?. Overall analysis
. Structural Analysis
. Financial Ratio Analysis
. Analysis of key projects / center&gt;