1、济南代办公司http://www.jnyszc.com/财务报表横向分析,就是采用前后期对比的方式编制比较会计报表,即将企业连续几年的会计报表数据并行排列在一起,设置“绝对金额增减”和“百分率增减”两栏,以揭示各个会计项目在比较期内所发生的绝对金额和百分率的增减变化情况。
Jinan agent horizontal analysis of financial statements, is preparing comparative financial statements using the pre-and post contrasting manner, coming several years of financial statements of companies are arranged in parallel with the data, set the "absolute amount of increase or decrease" and "increase or decrease the percentage of" two columns, to reveal the changes in the changes that occur in each accounting item in the comparison period, the absolute amount and percentage.
2、济南代办公司介绍财务报表纵向分析是相同年度会计报表各项目之间的比率分析,纵向分析也有个前提,那就是必须采用“可比性”形式编制财务报表,即将会计报表中的某一重要项目(如资产总额或销售收入)的数据作为100%,然后将会计报表中其他项目的余额都以这个重要项目的百分率的形式作纵向排列,从而揭示出会计报表中各个项目的数据在企业财务报表中的相对意义。采用这种形式编制的财务报表使得在几家规模不同的企业之间进行经营和财务状况的比较成为可能。
Jinan agent company introduces a longitudinal analysis of financial statements is the same as the ratio between the annual financial statements of project analysis, longitudinal analysis also has a premise that must be "comparable" in the form of financial statements, the financial statements of a forthcoming major projects (such as total assets or sales) data as 100%, then the balance of the financial statements of other projects in the form of a percentage of this important project for the vertical arrangement, thus revealing the data in the financial statements of each item in the corporate financial statements the relative significance. Prepared using this form of financial statements make between several companies of different sizes of operations and financial condition comparisons possible.
3、济南代办公司分析趋势分析看上去也是一种横向百分率分析,但不同于横向分析中对增减情况百分率的提示。横向分析是采用环比的方式进行比较,而趋势分析则是采用定基的方式,即将连续几年财务报表中的某些重要项目的数据集中在一起,同期年的相应数据作百分率的比较。这种分析方法对于提示企业在若干年内经营活动和财务状况的变化趋势相当有用。趋势分析首先必须选定某一会计年度为基年,然后设基年会计报表中若干重要项目的余额为100%,再将以后各年度的会计报表中相同项目的数据按基年项目数的百分率来列示。
Jinan agent company analysis trend analysis also looks a horizontal percentage analysis, but differs from the cross-sectional analysis of increases and decreases in the percentage of tips. Horizontal analysis is the use of the chain way to compare and trend analysis is the use of a given group of way, will for several years in the financial statements of some of the important projects together, compare the percentage of the corresponding data for the same period of year. This analysis is useful tips for business trends in a number of years the business activities and financial condition. Trend analysis must first be selected as the base year to a fiscal year, then set the base year of the balance of the financial statements of a number of important projects was 100%, the data and then later in the financial statements for each year by the same item number percentage of the base year project to list.
4、济南代办公司http://www.jnyszc.com/谈到财务比率分析是财务报表分析的重中之重,财务比率分析是将两个有关的会计数据相除,用所求得的财务比率来提示同一会计报表中不同项目之间或不同会计报表的相关项目之间所存在逻辑关系的一种分析技巧。然而,单单是计算各种财务比率的作用是非常有限的,更重要的是应将计算出来的财务比率作各种维度的比较分析,以帮助会计报表使用者正确评估企业的经营业绩和财务状况,以便及时调整投资结构和经营决策。
Jinan agent company comes to financial ratio analysis is the most important financial statement analysis, financial ratio analysis is divided by the two relevant accounting data, financial ratios calculated using the same accounting statements to prompt between different projects or different an analytical skills of logical relationships that exist between the financial statements of related items. However, just calculate various financial ratios role is very limited, more importantly, financial ratios should be calculated for the various dimensions of comparative analysis to help financial statement users to properly assess business performance and financial condition in order to adjust the investment structure and management decisions.
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