浅析电器有限公司财务报表分析存在的问题和对策.docVIP

摘 要 公司财务报表是反映公司财务状况与经营成果的总结，是报表使用者了解公司各方面情况的媒介之一，也是架在公司管理层与报表使用者的桥梁。财务报表分析是一种翻译工具，透过报表记栽的各种数据，它将编制财务报表的会计语言译成普通话让报表使用者通过它了解公司的各方面活动Abstract Company financial statements are to the companys financial position, operating results and cash flow of the structural expression, is a summary to reflect the companys financial position and operating results, is the report consumer to understand one of various aspects of media company, is also mounted on bridge and report the user by company management. Financial statement analysis is a kind of translation tools, through the report put it planted a variety of data, it will prepare the financial statements of the accounting language translated into mandarin, make report forms users through its understanding of all aspects of the firms activities. This article is divided into four parts to tengda electric appliance co., limited. Carries on the analysis of financial statements. The introduction part of the whole articles background, research purpose and the use of analysis method made a simple introduction. The first part simply introduces the basic situation of tengda electric appliance co., limited. The second part of the index of financial statements related concepts, basic theory of financial statements and financial statement analysis method has carried on the narration. The third part is the tengda electric appliance co., limited. Debt paying ability, operation ability and profitability are analyzed in this paper, mainly analysis the liquidity ratio, fixed asset turnover ratio, sales net interest rate, etc., analyzed the growth or decline in the proportion of and affecting factors, the fourth part is from the found problems in the financial statement analysis, basically have fixed asset turnover and net profit decrease, the cost is too high, and proposes the countermeasure according to existing problems, mainly is to strengthen the management of fixed assets, reduce sales costs and period costs. Keywords: Financial