青岛农业大学经济与管理学院财务管理英文课件 chapter4.pptVIP

Topic 4Financial Ratio Analysis contents 4.1Financial Ratio Analysis 财务比率分析 4.2Liquidity Ratios 流动性比率 4.3Debt Management Ratios 债务管理比率 4.4Asset Management Ratios 资产管理比率 4.5Profitability Ratios 盈利比率 4.6Market Value Ratios 市场价值比率 4.7Uses and Limitations of Financial Ratio Analysis 财务比率分析的使用和限制 4.1 Analyzing Financial Ratios Some preliminary comments are warranted: 1. Financial ratios are not standardized. 2. Analyzing a single financial ratio for a given year may not be very useful. 3. Some of a firm’s financial accounting practices or choices will affe