公司理财精要9版-英文-第三章.pptVIP

Financial Statements Analysis and long-term financial planning Chapter Outline 3.1 Cash flow and financial statement 3.2 Standardized financial statement 3.3 Ratio Analysis 3.4 The Du Pont Identity 3.5 Using Financial Statement Information 3.1 Standardizing Financial Statements Common-Size Balance Sheets Compute all accounts as a percent of total assets Common-Size Income Statements Compute all line items as a percent of sales Standardized statements make it easier to compare financial information, particularly as the company grows. They are also useful for comparing companies of different s