财务指标分析的内容与意义（The content and significance of financial index analysis）.docVIP

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财务指标分析的内容与意义（The content and significance of financial index analysis）.doc

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财务指标分析的内容与意义（The content and significance of financial index analysis）

财务指标分析的内容与意义（The content and significance of financial index analysis） Analysis of several commonly used financial indicators. 1, liquidity ratio Liquidity is the enterprise ability to generate cash, it depends on how much can change in the near future for the flow of cash assets. (1) flow rate Formula: liquidity ratio = current assets / total liabilities Enterprises set up the standard value: 2 Meaning: the ability to repay short-term debt of the enterprise. The more liquid assets, the less short-term debt, liquidity ratio is bigger, the short-term solvency is stronger. Analysis showed that: lower than the normal value, the enterprise short-term debt risk. Under normal circumstances, the business cycle, liquidity in the amount of accounts receivable and inventory turnover rate is the main factor affecting the liquidity ratio. Quick ratio (2) Formula: quick ratio = (total current assets inventory) / total liabilities Conservative quick ratio =0.8 (money + investment + short-term bills receivable + net receivables) / current liabilities Enterprises set up the standard value: 1 Meaning: the ability to better reflect the short-term debt repayment of enterprises than the current ratio. Because of current assets, including cash is slow and may have been the depreciation of the inventory, so the current assets and current liabilities excluding inventories compared to measure the enterprises short-term solvency. Analysis showed that less than 1 of the speed ratio is usually considered a low short-term solvency. The important factors affecting the credibility of the quick ratio is the cashability of receivable account, if the account receivable is not always realized, also not very reliable. Analysis of total liquidity tips: (1) factors increase liquidity: Bankloan index; long term assets ready to quickly realize the solvency of reputation. (2) factors weaken Liquidity: undocumented contingent liabilities; guarantee liability caused by contingent liabilities. 2, the ratio o