需要金幣： 500 個(gè)金幣 |
資料包括：完整論文 |  |
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| 轉(zhuǎn)換比率：金額 X 10=金幣數(shù)量， 例100元=1000金幣 | 論文字?jǐn)?shù)：見(jiàn)簡(jiǎn)介 |  | |
| 折扣與優(yōu)惠：團(tuán)購(gòu)最低可5折優(yōu)惠 - 了解詳情 | 論文格式：Word格式(*.doc) |  |
譯文（字?jǐn)?shù) 3512） 財(cái)務(wù)比率 我們需要使用財(cái)務(wù)比率來(lái)分析財(cái)務(wù)報(bào)表，比較財(cái)務(wù)報(bào)表的分析方法不能真正有效的得出想要的結(jié)果，除非采取的是研究在報(bào)表中項(xiàng)目與項(xiàng)目之間關(guān)系的形式。例如，只是知道史密斯公司在一個(gè)特定的日期中擁有10000美元的現(xiàn)金余額，對(duì)我們是沒(méi)有多大價(jià)值的。但是，假如我們知道，這種余額在這種平衡中有4%的流動(dòng)負(fù)債，而一年前的現(xiàn)金余額有25%的流動(dòng)負(fù)債。由于銀行家對(duì)公司通常要求現(xiàn)金余額保持在銀行信用度的20%，不管使用或不使用，如果公司的財(cái)務(wù)狀況出現(xiàn)問(wèn)題，我們可以立即發(fā)現(xiàn)。 我們可以對(duì)比比較財(cái)務(wù)報(bào)表中的項(xiàng)目，作出如下結(jié)論： 1. 項(xiàng)目之間的資產(chǎn)負(fù)債表比較： a）在資產(chǎn)負(fù)債表中的一個(gè)日期之間的比較，例如項(xiàng)目，現(xiàn)金與流動(dòng)負(fù)債相比； b）同一項(xiàng)目在資產(chǎn)負(fù)債表中一個(gè)日期與另一個(gè)日期之間的比較，例如，現(xiàn)在的現(xiàn)金與一年前比較； 比較兩個(gè)項(xiàng)目之間在資產(chǎn)負(fù)債表中一個(gè)日期和一個(gè)相似比率在資產(chǎn)負(fù)債表中的另一個(gè)日期的比率，例如，現(xiàn)在現(xiàn)金流動(dòng)負(fù)債的比率與另一個(gè)項(xiàng)目一年前的相似比率和已經(jīng)標(biāo)記的現(xiàn)金狀況趨勢(shì)的比較。
外文原文（字符數(shù) 11060） 外文出處：The University of Journal of Business The Financial Ratios We need to use financial ratios in analyzing financial statements.—— The analysis of comparative financial statements cannot be made really effective unless it takes the form of a study of relationships between items in the statements. It is of little value, for example, to know that, on a given date, the Smith Company has a cash balance of $1oooo. But suppose we know that this balance is only -IV per cent of all current liabilities whereas a year ago cash was 25 per cent of all current liabilities. Since the bankers for the company usually require a cash balance against bank lines, used or unused, of 20 per cent, we can see at once that the firm's cash condition is exhibiting a questionable tendency. We may make comparisons between items in the comparative financial statements as follows: 1.Between items in the comparative balance sheet a) Between items in the balance sheet for one date, e.g., cash may be compared with current liabilities b) Between an item in the balance sheet for one date and the same item in the balance sheet for another date, e.g., cash today may be compared with cash a year ago c) Of ratios, or mathematical proportions, between two items in the balance sheet for one date and a like ratio in the balance sheet for another date, e.g., the ratio of cash to current liabilities today may be compared with a like ratio a year ago and the trend of cash condition noted Between items in the comparative statement of income and expense a) Between items in the statement for a given period b) Between one item in this period's statement and the same item in last period's statement c) Of ratios between items in this period's statement and similar ratios in last period's statement |
