[财务管理]现金流量跟财务解析(ppt 28页).pptVIP

Chapter 3 Cash Flows and Financial Analysis (現金流量與財務分析) A Financial Information (財務資訊) (p.57) Financial information is the responsibility of management Created by within-firm accountants (由公司內的會計師編製) and reviewed by auditors(公司外的稽查員來檢閱) Creates a conflict of interest because management wants to portray firm in a positive light Published to a variety of audiences A-1 Users of Financial Information Investors and Financial Analysts Major part of analyst’s job is to make a careful study of recent financial statements Vendors/Creditors Use financial information to determine if the firm is expected