财务报表分析的外文文献

1、.实用文档毕业计文)外文料翻系专班姓学别业级名号管理信息系 财务管理外文出处附件 原文；译文2021 年 3 月.实用文档 原 - use of financial information.Many minimum ratio was mid-1960s, typical enterprise will flow ratio at or Since many companies the below now, can not control the current over liquidity of many on In analysis of an liquidity ratio, it is

2、 average current ratio the industry to compare. In some the ratio 2.0 considered normal, industry be big In general, shorter the the current ratio: the the operating the ratio.The enterprise in different with the industry will to dry to or low ratio. This does not why or why low. We find the from th

3、e by-point of the current current liabilities. The reason the of the should be find out results of analysis of inventory. ratio than working of short-term Working reflect current current liabilities, the absolute number of differences. ratio is also considered the between current asset size of curre

4、nt liabilities, make the example, ratio General Motors Chrysler Motors The between the because the of different sizes. LIFO will ratio because the is will to the current ratio. Therefore, to the LIFO method other of enterprise should particular attention to this. current ratio, analysts should accou

5、nts rate and This enables analysis of proposed problems exist in should of the accounts (or) Inventories. Views or opinions on the of accounts the deposit will affect the analyst. If the I liquidity problems, ratio higher. the ratio (quick .实用文档.The current ratio the of the conditions in the current

6、 assets liabilities. Often, get immediate than the ratio reflect situation. The acid test ratio (liquid rate) of current assets to liabilities. calculate (quick) ratio. From the assets excluding inventory is of the slow flow of inventory, the be obsolete inventory may be as a specific security. For

7、the products to Tibet a long period of time before If you acid test (liquid) to including wine obstruct will the valuation, because cost be to . VI analytical Auditing Standards Description No. guidance for use of this in inspection program goal is to identify changes from the unusual items. during

8、audit a different planning phase, the of the implementation phase the completion the audit stage. Analytical inspection can lead to Transverse same of of an cost of sales during This will to a review the project cost sales. statement same of comparison the previous saddle, be already to harmonious o

9、f amount commodity costs and sales revenue. comparison may show typical the accounts receivable turnover far below the This of the to receivable.4 and debt cash has significantly decreased ability to the with generated cash flow 5 aldehyde ratio decreased ability to liabilities with current assets o

10、ther than inventory droppedWhen the auditors found that the report an the string, should carried why trend. This can lead to discoveries. VI analytical Auditing Standards Description No. guidance for use of this in inspection program goal is to identify changes from the business .实用文档unusual items.

11、during audit a different planning phase, the of the implementation phase the completion the audit stage. Analytical inspection can lead to Transverse same of of an cost of sales during This will to a review the project cost sales. statement same of comparison the previous saddle, be already to harmo

12、nious of amount commodity costs and sales revenue. comparison may show typical the accounts receivable turnover far below the This of the to receivable.4 and debt cash has significantly decreased ability to the with generated cash flow 5 aldehyde ratio decreased ability to liabilities with current a

13、ssets other than inventory droppedWhen the auditors found that the report an the string, next should be carried out why trend. This can lead to 2. 译文财务报表析 利用财务会计信。许多年来合理的最低流动比率被确认为 。直 60 年代中期，典型的 企业都将流动比率控制在 2.00 或更高从那时起，许多企业的流动比率开始低 于 2.00 现在很多企业不能成功地将流动比率控制在 以上这说明许多企 业的流动性在下降。在分析一个企业的流动性比率时有必要将其与该

14、行业的平均流动比率进 行比照在一些行业流动比率低于 被认为是正常的但另一些行业那么要 求流动比率必须大干 200。一般而言，营业周期越短，流动比率越低：营业周 期越长，流动比率越高将同一企业不同时期的流动比率相比以及与行业平均水平相比有助干确 定流动比率的高或低这种比拟没有说明为什么高或为什么低我们可以从流动 资产和流动负债逐项分析上找出原因动比率异常的主要原因应通过应收帐款 和存货的详细分析找出结果流动比率比营运资本更能表现企业短期偿债能力运资本只反映了流动资 产和流动负债的绝对数差异动比率还考虑到了流动资产规模与流动负债规模.实用文档之间的关系使指标更具可比性例如可以在通用汽车公司和克莱斯

15、勒汽车公 司之间比拟流动比率在两个公司之间比拟营运资本那么是毫无意义的因为这 两个公司的规模不同。存货采用后进先出法会对流动比率计算带来问题，这是因为存货被低估 了其结果将低估流动比率因此在对采用后进先出法企业和使用其他本钱方法 的企业进行比拟时，对此应格外注意。在比拟流动比率之前，分析者应计算出应收帐款周转率和商品存货周转率。 这种计算能够使分析者提出流动性问题存在于应收帐款和(或)存货方面的意见应收帐款和存会影响分析者对流动比率的看法 或意见如果应收 I 账款和流动性存在问题，要求流动比率更高些。三、酸性试验比率(速动比率)流动比率是在考虑了企业流动资产和流动负债后流动性状况的评价经常 地

16、人们还期望获得比流动比率反映的更即时的状况酸性试验比率速动此率) 说明流动资产与流动负债的关系。在计算酸性试 (动 )比率时应从流动资产中剔除存货局部。这是因为 存货的流动速度慢，存货也有可能已过时存货还可能做为特定债权人的抵押品。 例如，酒厂的产品要藏很长一段时间后才能售出。如果计算酸性试 (速动包 括酒壅存货就会高估企业的流动性在存货估价时问题因为本钱数据可能与现 时价格水平相差很大第六节 分析性检查程序审计准那么说明第 号。“分析性检查程序，为审计中这项程序的运用 提供了指南析性检查程序的目标是从营业统计数据中找出重大变动的和非常 的工程。分析性检查程序在审计期间可以运行不同的次数包括方

17、案阶段审计实施 阶段以及审计完成阶段有一些分析性检查程序可导致特别的审计程序，例如：1 收益表的横向同型分析说明某个工程，如销售费用，在该期间内异常这 会导致对重要的销售费用工程的仔细的审查2 收益表的纵向同型分析通过与前 期进行比鞍，能发现巳售商品本钱与销售收入额的比例不协调。3 将应收帐款周转率与行业数据进行比拟可能显示应收帐款的周转速度远 远低于行业的典型速度。这说明应对应收帐款进行仔细分析。4 和债务相比，现金流量显著下降，这说明用内部现金流量归还债务的能力 实质上下降了。5 醛性试验比率显著下降说明用除存货以外的流动资产归还流动负债的能 力实质上下降了，当审计师发现报表或比串的某个重要的趋势时，应进行下一步程序，以确 定这一趋势为什么发生。这样的研究(调查)往能导致重要发现。第六节 分析性检查程序审计准那么说明第 号。“分析性检查程序，为审计中这项程序的运用 提供了指南析性检查程序的目标是从营业统计数据中找出重大变动的和非常 的工程。分析性检查程序在审计期间可以运行不同的次数包括方案阶段审计实施.实用文档阶段以及审计完成阶段有一些分析性检查程序可导致特别的审计程序，例如： 1 收益表的横向同型分析说明某个工程，如销售费用，在该期间内异常这会导致对重要的销售费用工程的仔细