现金流量与财务报表分析.pptVIP

財 務 管 理 I  Financial Management I;Sec.1 現金流量與財務報表 Cash Flow and Financial Statements;Sec.2 現金流量表 the Statement of Cash Flows ;Sec.2 現金流量表(續１）;Sec.3 比率分析 Ratio Analysis;1.短期償債能力(流動性)指標Short-Term Solvency，Liquidity，Measures;流動比率：;速動比率 Quick ( Acid-Test ) Ratio = ;其他流動性比率;2.長期償債能力指標 Long-Term Solvency Measures (亦稱財務結構，財務槓桿比率 financial leverage ratio ) ;總負債比 Total Debt Ratio = ;Long-Term Debt Ratio = ;利息保障倍數 與 現金涵蓋比率 ;3.資產管理 or 週轉率 Asset Management，or Turnover，Measures ;存貨週轉率與庫存天數 Inventory Turnover and Days’ Sales in Inventory;應收帳款週轉率與應收帳款回收天數 Receivables Turnover and Days’ S