基础会计(英文版)(第二版)Chapter17AnalysisandInterpretationofFinancialStatementsofaCorporation教材教学课件.pptVIP

Chapter 17 Analysis and Interpretation of Financial Statements of a Corporation Money Amount Percentage Changes Trend Percentages Component Percentages Ratios Tools of Analysis Money Amount Percentage Changes 20×4 20×3 20×2 20×4 over 20×3 20×3 over 20×2 Net sales 750 000 700 000 650 000 50 000 7.14% 50 000 7.69% The money amount of any change is the difference between the amount for a comparison year and for a base year. The percentage change is computed by dividing the amount of the change between years by the amount for the base year. Trend Percentages The changes in finan