银行信贷实务与管理——企业财务报表分析方法（Bank credit practice and management -- analysis method of enterprise financial statement）.docVIP

银行信贷实务与管理——企业财务报表分析方法（Bank credit practice and management -- analysis method of enterprise financial statement） Credit practice and management -- how to analyze financial statements The financial and operating results ultimately reflected in the financial accounting report. In order to make the financial accounting report users can understand and grasp the enterprise financial accounting report reveals the connotation of the real economy, we must use the scientific method to make a comprehensive analysis of the. Analysis and asset management efficiency The efficiency of the assets is higher, the faster flow, reflect the liquidity of assets, debt repayment ability is stronger, the assets of the enterprise has been fully utilized. Analysis on the efficiency of asset management, mainly through the following indicators, namely, accounts receivable turnover, inventory turnover rate, investment return rate, turnover rate of fixed assets and current assets turnover and total asset turnover. Accounts receivable turnover rate, usually by aging analysis method, the key analysis should be the quality status of accounts receivable, evaluate the rationality of accounting method for the loss of bad debts, bad debts and bad debts, but also a concrete analysis of its causes. Analysis of inventory turnover, mainly to the index with the same industry and enterprises before the year is compared, but also affect the inventory turnover rate of individual factors for further analysis, and find out the root cause of the level of inventory turnover. Analysis of the rate of return on investment is the investment period and the recovery period of investment, so that business investment is effective, the extent of investment risk. Of the three assets (current assets, fixed assets and total assets turnover rate) analysis, mainly to see the use of the efficiency of enterprise assets, whether there is bad assets. Two, solvency analysis Solvency is the ability to repay maturing debt, including th