财务外文翻译--基于财务报表分析企业价值财务外文翻译--基于财务报表分析企业价值

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ENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTS5中文4400字BABICZ,PLAZIBATNENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTSJINTERNATIONALJOURNALOFPRODUCTIONECONOMICS,2008,562935ENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTSZBABIC,NPLAZIBATABSTRACTANALYSISOFDATAONTHEFINANCIALSTATEMENTS,THEUSEOFDISCOUNTEDCASHFLOWMETHOD,THERELATIVEVALUEOFOTHERMETHODSTOANALYZEFINANCIALSTATEMENTSANDFINANCIALDATATOFINDUSEFULDATAONTHEENTERPRISEVALUEANALYSIS,WITHITSINHERENTVALUEISTHECLOSESTAVALUETOFACILITATEMANAGEMENTBYBETTERMANAGEMENTDECISIONSANDINVESTMENTDECISIONSOFENTERPRISESNOW,UNDERTHECONDITIONSOFMARKETECONOMY,THEENTERPRISEITSELFCANBETRADEDINTHEMARKETOFGOODS,BYTHEPROFITSTOMAXIMIZETHECONVERSIONTOMAXIMIZETHEVALUEOFTHEREFORE,THEENTERPRISEVALUEBASEDONFINANCIALSTATEMENTANALYSISISPARTICULARLYIMPORTANTFINANCIALSTATEMENTSASAREFLECTIONOFTHEFINANCIALPOSITIONANDOPERATINGCONDITIONSOFENTERPRISES,STATUTORYINFORMATIONOFLISTEDCOMPANIES,THEREALFINANCIALSTATEMENTSDATACANREVEALTHEENTERPRISESPASTOPERATINGRESULTS,THEPROSANDCONSOFTHEIDENTIFICATIONOFBUSINESS,TOFORECASTTHEFUTUREOFTHEENTERPRISETHEARTICLEFIRSTDESCRIBESTHELIMITATIONSOFTHETRADITIONALSTATEMENTSANDHOWTOIMPROVE,THENTHEENTERPRISEVALUEISBASEDONTHEIMPROVEDREPORTKEYWORDFINANCIALSTATEMENTS,CORPORATEVALUE,ENTERPRISEVALUEEVALUATION1INTRODUCTION1THEMEANINGOFENTERPRISEVALUETHEENTERPRISEVALUEISACCOMPANIEDBYTHEEMERGENCEOFPROPERTYRIGHTSTRADINGMARKETINTHE1960S,ACONCEPTFIRSTPROPOSEDBYTHEUSREGULATORSUNDERMARKETECONOMYCONDITIONS,THEGOODSOFTHEENTERPRISEITSELFISATRANSACTIONINTHEEQUITYMARKETASTHECOMMODITYSTAKEHOLDERS,INCLUDINGINVESTORS,CREDITORS,MANAGERSMUSTUNDERSTANDTHEVALUEOFTHEBUSINESSENTERPRISEVALUEASACOMMODITYCURRENCYPERFORMANCE12ANALYSISOFTHESIGNIFICANCEOFENTERPRISEVALUEENTERPRISESMAXIMIZETHEVALUEOFTHINKINGHELPSTOIMPROVETHECOMPANYEACHLISTEDENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTS6COMPANYTOMEETTHEINTERESTSOFALLCREDITORSANDPREFERREDSHAREHOLDERSASAPRECONDITIONTHECOMMONSHAREHOLDERSBYTHEBOARDOFDIRECTORSTOMONITORTHEENTERPRISETOPROTECTTHEIROWNINTERESTS,THEGREATERTHEENTERPRISEVALUE,THEMORESECURETHEINTERESTSOFCREDITORSANDPREFERREDSHAREHOLDERSVALUEOFTHEENTERPRISE,MEANSTHATTHEHIGHERITSSTOCKPRICETOTHESHAREHOLDERSRETURNMOREANDMOREABLETOATTRACTINVESTORS13EVALUATETHEENTERPRISEVALUEOFTHEROLEOF131ENTERPRISEVALUEEVALUATIONFORENTERPRISEMANAGEMENTTHEENTERPRISEVALUEMAXIMIZATIONASTHEFINANCIALTARGETSINLINEWITHTHECHARACTERISTICSOFTHEENTERPRISEITSELF,THEENTERPRISEVALUEISTHECORPORATELONGTERMPROFITABILITYTHEENTERPRISEVALUEMAXIMIZATIONISREASONABLEMANAGEMENTONCORPORATEFINANCE,THEOPTIMALFINANCIALPOLICY,ANDTAKESFULLACCOUNTOFTHERELATIONSHIPBETWEENTHETIMEVALUEOFMONEYANDTHERISKSANDREWARDSONTHEBASISOFENSURINGTHELONGTERMANDSTABLEDEVELOPMENTOFTOTALVALUE132ENTERPRISEVALUEEVALUATIONFORINVESTMENTDECISIONSACCORDINGTOTHEPRINCIPLEOFTHELAWOFVALUEINTHESTOCKMARKET,THEENTERPRISEVALUEDETERMINESTHESTOCKPRICE,STOCKPRICES,INESSENCE,THEEXPECTEDJUDGMENTISMADEBYTHEINVESTORSINTHECOMPANYSFUTUREEARNINGS,CASHFLOW,INVESTMENTRISKAROUNDTHEENTERPRISEVALUEFLUCTUATES,OFTENDEVIATEFROMTHESTOCKSINTRINSICVALUETHEMARKETPRICEANDVALUEDEVIATIONFROMTHEREGRESSIONAFTERAPERIODOFADJUSTMENTTOTHEENTERPRISEVALUETHEREFORE,THEENTERPRISEVALUEEVALUATION,JUDGMENT,INVESTORSCANFINDANDPURCHASEUNDERVALUEDSECURITIESMARKETORENTERPRISEINORDERTOGETHIGHERTHANTHEMARKETAVERAGERATEOFRETURNOFINCOME2THEFINANCIALSTATEMENTSINFORMATIONTOREFLECTTHEENTERPRISEVALUE21THEENTERPRISEVALUEOFPERFORMANCETHROUGHTHEFINANCIALSTATEMENTSTHEFINANCIALSTATEMENTSAREEXPRESSEDINTHESTATEMENTSOFTHEENTERPRISEVALUETHROUGHTHEPROCESSANDRESULTSTHATREFLECTTHEBUSINESSACTIVITIESOFENTERPRISESTHEBALANCESHEETISACCOUNTINGSTATEMENTSREFLECTTHEFINANCIALCONDITIONOFENTERPRISESINACERTAINPOINTINTIMETOREVEALTHEENTERPRISEVALUEITSONTHELEFTISTHEVALUEANDTHETOTALVALUEOFTHEASSETSOFTHEENTERPRISESHAVEAVARIETYOFASSETSTHERIGHTOFTHELIABILITIESANDNETASSETS,INWHICHTHELIABILITIESTHATTHECREDITORSSHOULDSHARETHESHAREOFENTERPRISEVALUE,ENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTS7ENTERPRISEVALUESHAREOFTHENETASSETSOWNEDBYTHEOWNER22FINANCIALDATAANDCORPORATEVALUEFINANCIALREPORTMEANSAWRITTENDOCUMENTOFTHEFOREIGNENTERPRISESREFLECTASPECIFICDATE,FINANCIALCONDITIONANDOPERATINGRESULTS,CASHFLOWSANDOTHERACCOUNTINGINFORMATIONOFAPARTICULARACCOUNTINGPERIODTHEFINANCIALREPORTSHOULDSHOWATLEASTTHEFOLLOWINGCOMPONENTS1BALANCESHEET2THEINCOMESTATEMENT3CASHFLOWSTATEMENT4CHANGESINOWNERSEQUITYOREQUITY5NOTE23FINANCIALSTATEMENTSFORTHETWOBASICAPPROACHESTOTHEANALYSISOFTHEENTERPRISEVALUE231RATIOANALYSISANDCOMPARATIVEANALYSISRATIOANALYSIS,FINANCIALSTATEMENTSRELATEDTOTHEAMOUNTOFCONTRAST,TODRAWASERIESOFFINANCIALINDICATORSWITHACERTAINSENSE,ANDLOGICALRELATIONS,INORDERTOREVEALTHEFINANCIALPOSITION,OPERATINGRESULTSANDCASHFLOWS,ANANALYTICALSKILLS,ISAMODERNFINANCIALSTATEMENTANALYSISISTHEMOSTIMPORTANTANDMOSTCOMMONLYUSEDANALYTICALMETHODS,THEUSEOFRATIOANALYSISTOANALYZEWITHSIMPLECALCULATIONCANBEASIGNIFICANTPROBLEMCHARACTERISTICSRATIOANALYSISANDROBUST,BUTALSOHASITSLIMITATIONS,IFTHEREISNOCOMPARABLEBASEDONFINANCIALINDICATORSDOESNOTMAKEANYSENSERATIOANALYSISTOBELONGTOTHESTATICANALYSISTOPREDICTTHEFUTUREISNOTABSOLUTELYREASONABLEANDRELIABLE,BUTTOPREDICTTHEFUTUREBUTITISADECISIVEFACTORFORASSESSINGENTERPRISEVALUE232DUPONTFINANCIALANALYSISSYSTEMDUPONTFINANCIALANALYSISSYSTEMREFERREDTOASTHEDUPONTSYSTEMBECAUSEORIGINALLYFOUNDEDBYTHEUNITEDSTATESDUPONTCORPORATEANDSUCCESSFULUSEOFNAMEDDUPONTSYSTEMOFFINANCIALANALYSISISAPOPULAREXPRESSION,THERATEOFRETURNONNETASSETSBROKENDOWNINTOTHREEPARTSSALESNETPROFITMARGIN,TOTALASSETTURNOVERANDEQUITYMULTIPLIERREFLECTTHEPROFITABILITYOFTHEENTERPRISEASSETMANAGEMENTEFFICIENCYANDFINANCIALLEVERAGEITISASYSTEMATIC,CONVENIENTWAYTOFINANCIALANALYSIS,TOEXPLAINTHEREASONSFORTHECHANGEANDCHANGESINTRENDS,ANALYSISOFCORPORATEPROFITABILITY,OPERATIONALCAPACITYANDCAPITALSTRUCTUREANDTOTAKEMEASURESSPECIFIEDINTHESIDESENTENCE3THEPROBLEMSOFTHETRADITIONALFINANCIALSTATEMENTANALYSIS31UNIFIEDFINANCIALSTATEMENTSENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTS8THEFINANCIALSTATEMENTSAREANIMPORTANTSOURCEOFINFORMATIONFORENTERPRISEVALUATION,THEFINANCIALSTATEMENTSFORTHEENTERPRISEVALUEASSESSMENTPROVIDESAVARIETYOFASSETDATA,IMPORTANTINFORMATIONONTHEEARNINGPOWEROFENTERPRISEASSETSASAWHOLE,THECORPORATEEQUITYCAPITALCASHFLOWABILITYITCANBESAIDTHATTHEFINANCIALACCOUNTINGDATAISMOREACCURATE,THEMOREACCURATETHERESULTSOFTHEASSESSMENTOFENTERPRISEVALUEAFTERNEARLYACENTURYOFDEVELOPMENT,FINANCIALREPORTINGSYSTEMISBEINGPERFECTEDTHEFORMATIONOFTHEBALANCESHEET,INCOMESTATEMENT,CASHFLOWSTATEMENT,EQUITYCHANGESINTHEACCOUNTINGSTATEMENTSTOSUPPLEMENTREFLECTINGTHEFINANCIALRESOURCESANDFINANCIALSTATUSOFFOURTABLESNOTE311THELIMITATIONSOFTHEHISTORICALCOSTPRINCIPLETHEHISTORICALCOSTPRINCIPLEISANIMPORTANTPRINCIPLEOFTHEEXISTINGFINANCIALACCOUNTING,THEASSETSOFANENTERPRISETHEACTUALCOSTOFTHEVARIOUSLIABILITIESANDSOSHOULDBEACCORDINGTOTHEIRACHIEVEDOROCCURHISTORICALCOSTISEASYTOOBTAIN,ANDHASTHEOBJECTIVITYANDVALIDATIONFEATURES,PRICINGFORLONGTERMUSEOFASSETSDENOMINATEDINTHEVALUEADDEDGOODS,ANDTHUSTHEINDUSTRIALECONOMYERAAREWIDELYUSEDFORACCOUNTINGPRACTITIONERS312ACCRUALPRINCIPLELIMITATIONSTHEACCRUALISONEOFTHEPILLARSOFTHECURRENTACCOUNTINGPRINCIPLESTHEPRINCIPLEISBASEDONTHEACCOUNTINGPERIODASSUMPTIONTHEPRINCIPLEOFACCRUALACCOUNTINGCANONLYCONFIRMTHATTHEBUSINESSISCURRENTINCOMEHASBEENACHIEVEDANDHASOCCURREDORSHALLBEARTHECOSTOFTRANSACTIONSANDEVENTSHAVENOTYETACTUALLYOCCURRED,ANDDOESNOTBELONGTOTHECURRENTINCOMEANDEXPENSES,YOUCANNOTCONFIRM313THELIMITATIONSOFMONETARYMEASUREMENTPRINCIPLESTHISPRINCIPLEHOLDSTHATTHEECONOMICBUSINESSDEALINMONEYASAMEASURETOCONFIRMTHEACCOUNTINGTREATMENTISAUSEOFMONETARYMEASUREMENTOFBUSINESSACTIVITIESANDRESULTSTOBEPASSEDWITHTHEINCREASINGUNCERTAINTYINTHEBUSINESSENVIRONMENT,CORPORATEFINANCIALINFORMATIONREFLECTEDINTHECURRENCYASTHECARRIERHASBECOMEINCREASINGLYDIFFICULTTOMEETTHEREQUIREMENTSOFPOLICYMAKERSTOSEETHEPROFITABILITYOFTHEBUSINESSREALITYREQUIRESNOTONLYASDECISIONMAKERS,OPERATIONALINFORMATION,MOREHOPETOREFLECTABILITY,CREATIVITYANDCOMPREHENSIVECOMPETITIVENESSUSERPREFERENCESONTHEINFORMATIONOFTHESAME,THEREFORE,THEDISCLOSUREOFTHEBUSINESSENVIRONMENT,POTENTIALFORDEVELOPMENTANDNONMONETARYINFORMATIONTOPREDICTTHEFUTURE,ITBECOMESINCREASINGLYIMPORTANT,ANDMEASUREDUSINGTHECURRENCYUSEDINTHECURRENTFINANCIALSTATEMENTSISIGNOREDNONFINANCIALINFORMATIONONTHEQUALITYOFACCOUNTINGINFORMATIONENTERPRISEVALUEBASEDONTHEANALYSISOFFINANCIALSTATEMENTS932INDICATORSOFFINANCIALSTATEMENTANALYSISTHESYSTEMOFFINANCIALSTATEMENTANALYSIS,FINANCIALINDICATORSISTHEMAINBASISFORANALYSISANDDECISIONMAKINGUSINGASERIESOFFINANCIALINDICATORSINTHEFINANCIALSTATEMENTSREVEALTHEENTERPRISEVALUEANALYSISTODETERMINETHEPROFITABILITYOFTHEENTERPRISEANDTHELEVELOFRISKINORDERTOEVALUATETHEVALUEOFTHEBUSINESSHOWEVER,THEEXISTINGFINANCIALINDEXSYSTEMISNOTYETCOMPLETE,WITHTHEFURTHERSTRENGTHENINGOFTHEKNOWLEDGEECONOMY,INFORMATIONECONOMYANDGLOBALIZATION,SUCHASHUMANRESOURCES,MARKETSHARE,PRODUCTQUALITY,ENTERPRISEVALUEASSESSMENTOFTHEIMPORTANTINFLUENCEOFNONFINANCIALINDICATORSDONOTINCLUDED33THETRADITIONALFINANCIALSTATEMENTANALYSISMETHOD331RATIOANALYSISANDCOMPARATIVEANALYSIS332DUPONTFINANCIALANALYSISSYSTEMDUPONTFINANCIALANALYSISSYSTEMREFERREDTOASTHEDUPONTSYSTEMBECAUSEORIGINALLYFOUNDEDBYTHEUNITEDSTATESDUPONTCORPORATEANDSUCCESSFULUSEOFNAMEDDUPONTSYSTEMOFFINANCIALANALYSISISAPOPULAREXPRESSION,THERATEOFRETURNONNETASSETSBROKENDOWNINTOTHREEPARTSSALESNETPROFITMARGIN,TOTALASSETTURNOVERANDEQUITYMULTIPLIERREFLECTTHEPROFITABILITYOFTHEENTERPRISEASSETMANAGEMENTEFFICIENCYANDFINANCIALLEVERAGEITISASYSTEMATIC,CONVENIENTWAYTOFINANCIALANALYSIS,TOEXPLAINTHEREASONSFORTHECHANGEANDCHANGESINTRENDS,ANALYSISOFCORPORATEPROFITABILITY,OPERATIONALCAPACITYANDCAPITALSTRUCTUREANDTOTAKEMEASURESSPECIFIEDINTHESIDESENTENCE4FINANCIALSTATEMENTANALYSISSYSTEMIMPROVEMENTS41THEIMPROVEMENTOFTHEFINANCIALSTATEMENTSTHEIDEAOFOURIMPROVEDFINANCIALANDACCOUNTINGREPORTSONTHEBASISOFTHECURRENTFINANCIALREPORTINGSYSTEMTOINCREASETHEDISCLOSUREOFINFORMATIONTOMEETTHEASSESSEDNEEDSOFENTERPRISEVALUE42IMPROVEMENTINTHEANALYSISOFINDICATORSOFFINANCIALSTATEMENTS421PROFITABILITYANALYSISCORPORATEPROFITABILITYASSESSMENTINTOEXISTINGPROFITABILITY,POTENTIALPROFITABILITY,ANDSUSTAINEDPROFITABILIT
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