财务指标分析(国外英语资料).docVIP

财务指标分析(国外英语资料) Financial analysis is based on the financial report information and other relevant information as the basis, using a series of specialized analysis techniques and methods of enterprises and other economic organizations in the past and present related financing activities, investment activities, business activities, distribution of profit ability, operation ability, solvency and growth capacity have been evaluated the management of economic activities. It is enterprises investors, creditors, operators and other concerned enterprise organizations or individuals to understand the past, enterprise evaluation of enterprise status, the prediction of the future, to provide accurate information or evidence to make the right decisions. About the definition of financial analysis, there are a variety of expression, University of Southern California professor Water B.Neigs believes that the essence of financial analysis is to collect all kinds of financial information and decision, and be a technical analysis and interpretation. New York City University Leopold A.Bernstein believes that the financial analysis is a process of judgment, to evaluate the enterprise current or past financial conditions and operating results, its main purpose is to make the best prediction for the future status and business performance of the enterprise. The methods and tools of financial analysis are numerous, and the specific application should be determined according to the purpose of the analyst. The most often used in or around the financial indicators of single index, comprehensive analysis, multi index plus to borrow some reference values (such as budget, target), using some analytical methods (ratio, trend, structure, etc.) are analyzed, and then through an intuitive and user-friendly format (statements, report etc.) show to the user. 1, liquidity ratio Liquidity is the ability of an enterprise to generate cash, depending on the amount of liquid assets that can be converted int