教学课件 会计英语.ppt

* * * * Accounting English Unit Eighteen Learning Objectives Unit Eighteen to understand the importance of financial statement analysis; to identify the tools of financial statement analysis; to compute the ratios used in financial statement analysis; to explain and apply horizontal and vertical analysis; to recognize the limitations of financial statement analysis. How do the three basic financial statements tie together? Warming-up Unit Eighteen Vocabulary Unit Eighteen liquidity solvency footnote horizontal analysis vertical analysis limitation representative legislation scandal vice versa 清偿能力；流动资金 偿付能力 脚注 水平分析，横向分析 垂直分析 限制 代理的；代表 立法 丑闻 反之亦然 Notes Unit Eighteen Common-size analysis, also called vertical analysis, is the study on the relationship of each item to the total figure in a single statement. 结构分析，也称定量分析，是在单独一张表内分析每个项目于合计数之间的联系。 The quick ratio, also known as the acid test ratio, is designed to provide a more rigorous test than the current ratio of a firm’s ability to pay its current liabilities on time. 速动比率也称酸性测试比率，旨在提供一个比流动比率更为严格的对企业及时偿付流动负债能力的测试。 Notes Unit Eighteen equity ratio 产权(权益)比率。它是用股东产权对资产总额的比率。说明企业资产总额中由股东提供的资产来源部分。 The inventory turnover ratio helps judge how well inventory is controlled and managed. It assists one in evaluating whether a change in inventory is due to a change in sales or to some other factor such as slowdown in the time it takes for the firm to produce and sell its inventory. 存货周转率有助于人们判断存货控制和管理的完善程度。它可以帮助人们评价存货的变动是由于销货收入的变化，还是由于诸如企业生产和销售存货的速度放慢等其他原因。 Notes Unit Eighteen This ratio is particularly useful measure of profitability from the viewpoint of the owners because it relates the two fundamental factors in any investment situation-the amount of the owners’ investment and the return earned for