主要财务指标分析（Analysis of main financial indicators）.docVIP

主要财务指标分析（Analysis of main financial indicators） The main financial indicators analysis of.Txt10 with perseverance, the lonely journey of life can be cast into a piece of blue sky; with perseverance, loneliness can become a row of Hongyan; with perseverance, joy can blossom into Manyuan flowers. Financial analysis is based on the financial report and related documents as the main basis for the evaluation and analysis of enterprise financial situation and operating results, advantages and disadvantages and the development trend of enterprise in the process of operation, so as to improve the enterprises financial management and optimize economic decision-making provide important basis for. The analysis indexes of financial status and operation results are summarized and evaluated, including debt paying ability index, operation ability index, profitability index, development ability index and comprehensive index. 1. Solvency Index: refers to the current assets of the current liabilities, even if the extent of the guarantee degree of repayment, is to measure the current financial ability of enterprises, especially the liquidity of assets liquidity important symbol. There are two indicators to measure the short-term solvency of the enterprise: liquidity ratio and quick ratio. A. flow ratio: is the current assets and current liabilities ratio, it shows that every dollar of current liabilities are much liquid assets as repayment guarantee, enterprises can use ability to respond to changes in the short term cash flow of assets to repay maturing liabilities. Liquidity ratio = liquid assets / current liabilities *100%. Generally, the higher the liquidity ratio is, the stronger the short-term solvency of the enterprise is, and the more the creditors rights and interests are guaranteed. The international community generally believes that the minimum liquidity ratio is 100%, while the current ratio is equal to 200% is more appropriate, it shows that the financial situation of ent