CSC Ch14_Company Analysis_Aug 2008 会计英语教学文稿.pptVIP

CSI Global Education Inc. Investment Analysis CHAPTER 14: Company Analysis 2 Chapter Highlights The focus of this chapter is company analysis through the use of financial ratios. The objective: utilizing the tools of investment analysis for better security selection decisions. 3 Ratio Analysis A ratio shows the relationship between two numbers, in which a number is usually related to 1, e.g., 2.2 to 1 or 2.2:1. The four general categories of ratios are: Liquidity Ratios: used to judge a company’s ability to meet itsshort-term commitments. Risk Analysis Ratios: show how well a company can de