Chapter 6 Financial Statement Analysis 财务相关管理(双语版) .pptVIP

Chapter 6 Financial Statement Analysis;1.Financial Statements 财务报表 Balance Sheet B/S 资产负债表 时点、静态，财务状况 Total Assets=Total Liabilities+Owner’s Equity Income Statement 损益表（利润表） 时期、动态，反映经营成果 Revenues-Expenses=Net Income(or Loss) Statement of Cash Flows 现金流量表 某一时期的现金流入和流出 ;2.Financial Ratios 财务比率 Liquidity Ratios 短期偿债能力比率 Current Ratio 流动比率 =Current Assets/Current Liabilities Quick (Acid-test) Ratio 速动比率 =(Current Assets-Inventories)/Current Liabilities ;Debt Ratios 长期偿债能力比率（负债比率）通过债务融资的比率 Debt-to-equity Ratio 债务股本比率（产权比率） =Total Debt/Shareholders’ Equity Debt-to-Total-Assets Ratio 资产负债率 =Total Debt/ Total Assets ;Coverage Ratios 保障比率;Inventory Activity 存货管理比率 ;Operating Cycle 营业周期 =Inventory turnover in days(ITD) +Receivable turnover in days(RTD) Cash Cycle 现金周期 =Operating Cycle-Payable turnover in days =(ITD+RTD)-PTD Total Asset(or Capital)Turnover 总资产周转率 =Net Sales/Total Assets=销售净额/总资产 ;Profitability Ratios 盈利能力比率; Du Pont Approach 杜邦财务分析法 ;;3.Application 应用