解读公一司财务报表分析的实用技巧.docxVIP

财务报表分析的对象是企业的各项基本活动。公司财务报表分析技巧可以分为四种，包括横向分析、纵向分析、趋势百分率分析、财务比率分析。Object of financial statement analysis is the basic activities of enterprises. Company / financial statement analysis techniques can be divided into four types, including analysis of horizontal analysis, vertical analysis, trend analysis, the percentage of financial ratios.一、财务报表横向分析A horizontal analysis, financial statements横向分析的前提，就是采用前后期对比的方式编制比较会计报表，即将企业连续几年的会计报表数据并行排列在一起，设置“绝对金额增减”和“百分率增减”两栏，以揭示各个会计项目在比较期内所发生的绝对金额和百分率的增减变化情况。Horizontal analysis is the premise, pre and post contrast method to make comparative accounting statem