財務(wù)報表分析的外文文獻(xiàn)

1、螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁

2、袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿

3、袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀

4、裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀

5、薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋

6、薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿

7、薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿

8、螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇

9、蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈

10、螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿

11、螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇

12、螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆

13、衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈

14、袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆

15、羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆

16、蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇

17、薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞

18、蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅

19、蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆

20、蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄

21、螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅

22、螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅

23、袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃

24、袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄

25、袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄

26、羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂

27、薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃

28、薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃蚃膆膂芀螅罿肈艿袈膅莇羋薇羈芃莇蠆膃腿莇螂羆肅莆羄蝿蒄蒞蚄肄莀莄螆袇芆莃袈肂膂莂薈裊肈莁蝕肁莆蒁螃襖節(jié)蒀裊聿膈葿薅袂膄蒈螇膇肀蕆衿羀荿蒆蕿?zāi)h芅蒅蟻羈膁蒅螄膄肇薄袆羇蒞薃薅螀芁薂蚈羅芇薁袀螈膃薀薀肅聿蕿螞袆莈蕿螄肂芄薈袇襖膀蚇薆肀肆蚆蠆袃蒞蚅袁肈莁蚄羃羈芇蚃

29、蚃膆膂芀螅罿肈艿袈膅莇羋薇 財務(wù)報表分析的外文文獻(xiàn) 畢業(yè)設(shè)計(論文)外文資料翻譯 系 別 管理信息系專 業(yè) 班 級 姓 名 學(xué) 號 外文出處 附 件 2012年3月 1. 原文financial statement analysis - the use of financial accountinginformation. many years. reasonable minimum current ratio was confirmed as 2.00. until the mid-1960s, the typical enterprise will flow ratio control a

30、t 2.00 or higher. since then, many companies the current ratio below 2.00 now, many companies can not control the current ratio over 2.00. this shows that the liquidity of many companies on the decline.in the analysis of an enterprises liquidity ratio, it is necessary to average current ratio with t

31、he industry to compare. in some industries, the current ratio below 2.0 is considered normal, but some industry current ratio must be big 2.00. in general, the shorter the operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio.the current ratio com

32、pared to the same enterprise in different periods, and compared with the industry average, will help to dry to determine the high or low current ratio. this comparison does not explain why or why low. we can find out the reasons from the by-point analysis of the current assets and current liabilitie

33、s. the main reason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory.flow ratio better than working capital performance of enterprise short-term solvency. working capital reflect only current assets and current liabil

34、ities, the absolute number of differences. the current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more comparable. for example, the current ratio between general motors and chrysler motors corporation. the com

35、parison between the two companies working capital is meaningless, because the two companies of different sizes.inventory using lifo france will flow ratio cause problems, this is because the stock is undervalued. the result will be to underestimate the current ratio. therefore, when compared to usin

36、g the lifo method businesses and other costs of the enterprise should pay particular attention to this.compare the current ratio, analysts should calculate the accounts receivable turnover rate and commodity inventory turnover. this calculation enables the analysis of proposed liquidity problems exi

37、st in should received the views of the accounts and (or) inventories. views or opinions on the current ratio of accounts receivable and the deposit will affect the analyst. if the receivables i receivable and liquidity problems, require current ratio higher. third, the acid test ratio (quick ratio)t

38、he current ratio is the evaluation of the liquidity conditions in the current assets and current liabilities. often, people expect to get more immediate than the current ratio reflect the situation. the acid test ratio (liquid rate) on the relationship of current assets to current liabilities.to cal

39、culate the acid test (quick) ratio. from the current assets excluding inventory part. this is because of the slow flow of inventory, the inventory may be obsolete inventory may also be used as a specific creditors security. for example, the winerys products to tibet for a long period of time before

40、sold. if you calculate the acid test (liquid) to including wine obstruct inventory will overestimate the enterprise mobility. inventory valuation, because the cost data may be related to the current price level difference . section vi analytical screening proceduresauditing standards description no.

41、 23. analytical screening procedures, provides guidance for the use of this procedure in the audit. analytical inspection program goal is to identify significant changes from the business statistics and unusual items. analytical screening procedures during the audit can run a different number of tim

42、es, including the planning phase, the audit of the implementation phase and the completion of the audit stage. analytical inspection procedures can lead to a special audit procedures, such as:transverse the same type of analysis of the income statement shows an item, such as cost of sales during tha

43、t period abnormal. this will lead to a careful review of the project cost of sales. the income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue.accounts

44、receivable turnover ratio and industry data comparison may show the typical speed of the accounts receivable turnover rate is far below the industry. this shows that a careful analysis of the response to accounts receivable.4 and debt compared to cash flow has significantly decreased ability to repa

45、y the debt with internally generated cash flow is essentially dropped.5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedwhen the auditors found that the report or an important

46、 trend than the string, the next procedure should be carried out to determine why this trend. this study (survey) can often lead to important discoveries. section vi analytical screening proceduresauditing standards description no. 23. analytical screening procedures, provides guidance for the use o

47、f this procedure in the audit. analytical inspection program goal is to identify significant changes from the business statistics andunusual items. analytical screening procedures during the audit can run a different number of times, including the planning phase, the audit of the implementation phas

48、e and the completion of the audit stage. analytical inspection procedures can lead to a special audit procedures, such as:transverse the same type of analysis of the income statement shows an item, such as cost of sales during that period abnormal. this will lead to a careful review of the project c

49、ost of sales. the income statement vertical the same type of analysis by comparison with the previous saddle, can be found already for sale to the harmonious proportions of the amount of commodity costs and sales revenue.accounts receivable turnover ratio and industry data comparison may show the ty

50、pical speed of the accounts receivable turnover rate is far below the industry. this shows that a careful analysis of the response to accounts receivable.4 and debt compared to cash flow has significantly decreased ability to repay the debt with internally generated cash flow is essentially dropped.

51、5 aldehyde test ratio decreased significantly, indicating that the ability to repay current liabilities with current assets other than inventory outside is essentially droppedwhen the auditors found that the report or an important trend than the string, the next procedure should be carried out to de

52、termine why this trend. this study (survey) can often lead to important discoveries. 2. 譯文財務(wù)報表分析利用財務(wù)會計信息。 許多年來合理的最低流動比率被確認(rèn)為2.00。直到60年代中期，典型的企業(yè)都將流動比率控制在2.00或更高從那時起，許多企業(yè)的流動比率開始低于2.00現(xiàn)在，很多企業(yè)不能成功地將流動比率控制在2.00以上這說明許多企業(yè)的流動性在下降。在分析一個企業(yè)的流動性比率時，很有必要將其與該行業(yè)的平均流動比率進(jìn)行對比。在一些行業(yè)，流動比率低于2.0被認(rèn)為是正常的，但另一些行業(yè)則要求流動比率必須大干20

53、0。一般而言，營業(yè)周期越短，流動比率越低：營業(yè)周期越長，流動比率越高將同一企業(yè)不同時期的流動比率相比，以及與行業(yè)平均水平相比，有助干確定流動比率的高或低。這種比較沒有說明為什么高或為什么低。我們可以從流動資產(chǎn)和流動負(fù)債逐項分析上找出原因流動比率異常的主要原因應(yīng)通過應(yīng)收帳款和存貨的詳細(xì)分析找出結(jié)果流動比率比營運資本更能表現(xiàn)企業(yè)短期償債能力營運資本只反映了流動資產(chǎn)和流動負(fù)債的絕對數(shù)差異流動比率還考慮到了流動資產(chǎn)規(guī)模與流動負(fù)債規(guī)模之間的關(guān)系，使指標(biāo)更具可比性。例如，可以在通用汽車公司和克萊斯勒汽車公司之間比較流動比率在兩個公司之間比較營運資本則是毫無意義的，因為這兩個公司的規(guī)模不同。存貨采用后進(jìn)先出

54、法會對流動比率計算帶來問題，這是因為存貨被低估了其結(jié)果將低估流動比率。因此在對采用后進(jìn)先出法企業(yè)和使用其他成本方法的企業(yè)進(jìn)行比較時，對此應(yīng)格外注意。在比較流動比率之前，分析者應(yīng)計算出應(yīng)收帳款周轉(zhuǎn)率和商品存貨周轉(zhuǎn)率。這種計算能夠使分析者提出流動性問題存在于應(yīng) 收帳款和(或)存貨方面的意見。對應(yīng)收帳款和存會影響分析者對流動比率的看法或意見如果應(yīng)收i賬款和流動性存在問題，要求流動比率更高些。三、酸性試驗比率(速動比率)流動比率是在考慮了企業(yè)流動資產(chǎn)和流動負(fù)債后流動性狀況的評價經(jīng)常地，人們還期望獲得比流動比率反映的更即時的狀況。酸性試驗比率(速動此率)說明流動資產(chǎn)與流動負(fù)債的關(guān)系。在計算酸性試驗(速動

55、)比率時。應(yīng)從流動資產(chǎn)中剔除存貨部分。這是因為存貨的流動速度慢，存貨也有可能已過時存貨還可能做為特定債權(quán)人的抵押品。例如，酒廠的產(chǎn)品要藏很長一段時間后才能售出。如果計算酸性試驗(速動）包括酒壅存貨就會高估企業(yè)的流動性。在存貨估價時問題，因為成本數(shù)據(jù)可能與現(xiàn)時價格水平相差很大 第六節(jié) 分析性檢查程序?qū)徲嫓?zhǔn)則說明第23號?！胺治鲂詸z查程序”，為審計中這項程序的運用提供了指南。分析性檢查程序的目標(biāo)是從營業(yè)統(tǒng)計數(shù)據(jù)中找出重大變動的和非常的項目。分析性檢查程序在審計期間可以運行不同的次數(shù)，包括計劃階段、審計實施階段以及審計完成階段有一些分析性檢查程序可導(dǎo)致特別的審計程序，例如： 1收益表的橫向同型分析說

56、明某個項目，如銷售費用，在該期間分析性檢查程序?qū)徲嫓?zhǔn)則說明第23號?！胺治鲂詸z查程序”，為審計中這項程序的運用提供了指南。分析性檢查程序的目標(biāo)是從營業(yè)統(tǒng)計數(shù)據(jù)中找出重大變動的和非常的項目。分析性檢查程序在審計期間可以運行不同的次數(shù)，包括計劃階段、審計實施階段以及審計完成階段有一些分析性檢查程序可導(dǎo)致特別的審計程序，例如： 1收益表的橫向同型分析說明某個項目，如銷售費用，在該期間內(nèi)異常這會導(dǎo)致對重要的銷售費用項目的仔細(xì)的審查2收益表的縱向同型分析通過與前期進(jìn)行比鞍，能發(fā)現(xiàn)巳售商品成本與銷售收入額的比例不協(xié)調(diào)。3將應(yīng)收帳款周轉(zhuǎn)率與行業(yè)數(shù)據(jù)進(jìn)行比較，可能顯示應(yīng)收帳款的周轉(zhuǎn)速度遠(yuǎn)遠(yuǎn)低于行業(yè)的典型速度。

57、這說明應(yīng)對應(yīng)收帳款進(jìn)行仔細(xì)分析。4和債務(wù)相比，現(xiàn)金流量顯著下降，這說明用內(nèi)部現(xiàn)金流量償還債務(wù)的能力實質(zhì)上下降了。5醛性試驗比率顯著下降，說明用除存貨以外的流動資產(chǎn)償還流動負(fù)債的能力實質(zhì)上下降了，當(dāng)審計師發(fā)現(xiàn)報表或比串的某個重要的趨勢時，應(yīng)進(jìn)行下一步程序，以確定這一趨勢為什么發(fā)生。這樣的研究(調(diào)查)往往能導(dǎo)致重要發(fā)現(xiàn)。 .截?。簆373內(nèi)容，部分省略。 莇螞蚇聿薂薈蚆膁蒞蒄螅芃膈螃螄羃莄蠆螃肅膆蚅螃羋蒂薁螂羇芅蕆螁肀蒀螆螀膂芃螞蝿芄蒈薈袈羄芁蒄袇肆蕆莀袇艿芀螈袆羈薅蚄裊肁莈薀襖膃薃蒆袃芅莆螅袂羅腿蟻羈肇莄薇羈腿膇蒃羀衿莃葿罿肁膅螇羈膄蒁蚃羇芆芄蕿羆羆葿蒅羅肈節(jié)螄肅膀蒈蝕肄芃芀薆肅羂蒆薂蠆膅荿蒈蚈

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