財(cái)務(wù)報(bào)表分析的外文文獻(xiàn)

1、.實(shí)用文檔畢業(yè)計(jì)文)外文料翻系專班姓學(xué)別業(yè)級(jí)名號(hào)管理信息系 財(cái)務(wù)管理外文出處附件 原文；譯文2021 年 3 月.實(shí)用文檔 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

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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

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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. 譯文財(cái)務(wù)報(bào)表析 利用財(cái)務(wù)會(huì)計(jì)信。許多年來(lái)合理的最低流動(dòng)比率被確認(rèn)為 。直 60 年代中期，典型的 企業(yè)都將流動(dòng)比率控制在 2.00 或更高從那時(shí)起，許多企業(yè)的流動(dòng)比率開(kāi)始低 于 2.00 現(xiàn)在很多企業(yè)不能成功地將流動(dòng)比率控制在 以上這說(shuō)明許多企 業(yè)的流動(dòng)性在下降。在分析一個(gè)企業(yè)的流動(dòng)性比率時(shí)有必要將其與該

14、行業(yè)的平均流動(dòng)比率進(jìn) 行比照在一些行業(yè)流動(dòng)比率低于 被認(rèn)為是正常的但另一些行業(yè)那么要 求流動(dòng)比率必須大干 200。一般而言，營(yíng)業(yè)周期越短，流動(dòng)比率越低：營(yíng)業(yè)周 期越長(zhǎng)，流動(dòng)比率越高將同一企業(yè)不同時(shí)期的流動(dòng)比率相比以及與行業(yè)平均水平相比有助干確 定流動(dòng)比率的高或低這種比擬沒(méi)有說(shuō)明為什么高或?yàn)槭裁吹臀覀兛梢詮牧鲃?dòng) 資產(chǎn)和流動(dòng)負(fù)債逐項(xiàng)分析上找出原因動(dòng)比率異常的主要原因應(yīng)通過(guò)應(yīng)收帳款 和存貨的詳細(xì)分析找出結(jié)果流動(dòng)比率比營(yíng)運(yùn)資本更能表現(xiàn)企業(yè)短期償債能力運(yùn)資本只反映了流動(dòng)資 產(chǎn)和流動(dòng)負(fù)債的絕對(duì)數(shù)差異動(dòng)比率還考慮到了流動(dòng)資產(chǎn)規(guī)模與流動(dòng)負(fù)債規(guī)模.實(shí)用文檔之間的關(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

15、勒汽車公 司之間比擬流動(dòng)比率在兩個(gè)公司之間比擬營(yíng)運(yùn)資本那么是毫無(wú)意義的因?yàn)檫@ 兩個(gè)公司的規(guī)模不同。存貨采用后進(jìn)先出法會(huì)對(duì)流動(dòng)比率計(jì)算帶來(lái)問(wèn)題，這是因?yàn)榇尕洷坏凸?了其結(jié)果將低估流動(dòng)比率因此在對(duì)采用后進(jìn)先出法企業(yè)和使用其他本錢方法 的企業(yè)進(jìn)行比擬時(shí)，對(duì)此應(yīng)格外注意。在比擬流動(dòng)比率之前，分析者應(yīng)計(jì)算出應(yīng)收帳款周轉(zhuǎn)率和商品存貨周轉(zhuǎn)率。 這種計(jì)算能夠使分析者提出流動(dòng)性問(wèn)題存在于應(yīng)收帳款和(或)存貨方面的意見(jiàn)應(yīng)收帳款和存會(huì)影響分析者對(duì)流動(dòng)比率的看法 或意見(jiàn)如果應(yīng)收 I 賬款和流動(dòng)性存在問(wèn)題，要求流動(dòng)比率更高些。三、酸性試驗(yàn)比率(速動(dòng)比率)流動(dòng)比率是在考慮了企業(yè)流動(dòng)資產(chǎn)和流動(dòng)負(fù)債后流動(dòng)性狀況的評(píng)價(jià)經(jīng)常 地

16、人們還期望獲得比流動(dòng)比率反映的更即時(shí)的狀況酸性試驗(yàn)比率速動(dòng)此率) 說(shuō)明流動(dòng)資產(chǎn)與流動(dòng)負(fù)債的關(guān)系。在計(jì)算酸性試 (動(dòng) )比率時(shí)應(yīng)從流動(dòng)資產(chǎn)中剔除存貨局部。這是因?yàn)?存貨的流動(dòng)速度慢，存貨也有可能已過(guò)時(shí)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(zhǎng)一段時(shí)間后才能售出。如果計(jì)算酸性試 (速動(dòng)包 括酒壅存貨就會(huì)高估企業(yè)的流動(dòng)性在存貨估價(jià)時(shí)問(wèn)題因?yàn)楸惧X數(shù)據(jù)可能與現(xiàn) 時(shí)價(jià)格水平相差很大第六節(jié) 分析性檢查程序?qū)徲?jì)準(zhǔn)那么說(shuō)明第 號(hào)?！胺治鲂詸z查程序，為審計(jì)中這項(xiàng)程序的運(yùn)用 提供了指南析性檢查程序的目標(biāo)是從營(yíng)業(yè)統(tǒng)計(jì)數(shù)據(jù)中找出重大變動(dòng)的和非常 的工程。分析性檢查程序在審計(jì)期間可以運(yùn)行不同的次數(shù)包括方

17、案階段審計(jì)實(shí)施 階段以及審計(jì)完成階段有一些分析性檢查程序可導(dǎo)致特別的審計(jì)程序，例如：1 收益表的橫向同型分析說(shuō)明某個(gè)工程，如銷售費(fèi)用，在該期間內(nèi)異常這 會(huì)導(dǎo)致對(duì)重要的銷售費(fèi)用工程的仔細(xì)的審查2 收益表的縱向同型分析通過(guò)與前 期進(jìn)行比鞍，能發(fā)現(xiàn)巳售商品本錢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)行比擬可能顯示應(yīng)收帳款的周轉(zhuǎn)速度遠(yuǎn) 遠(yuǎn)低于行業(yè)的典型速度。這說(shuō)明應(yīng)對(duì)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(shuō)明用內(nèi)部現(xiàn)金流量歸還債務(wù)的能力 實(shí)質(zhì)上下降了。5 醛性試驗(yàn)比率顯著下降說(shuō)明用除存貨以外的流動(dòng)資產(chǎn)歸還流動(dòng)負(fù)債的能 力實(shí)質(zhì)上下降了，當(dāng)審計(jì)師發(fā)現(xiàn)報(bào)表或比串的某個(gè)重要的趨勢(shì)時(shí)，應(yīng)進(jìn)行下一步程序，以確 定這一趨勢(shì)為什么發(fā)生。這樣的研究(調(diào)查)往能導(dǎo)致重要發(fā)現(xiàn)。第六節(jié) 分析性檢查程序?qū)徲?jì)準(zhǔn)那么說(shuō)明第 號(hào)?！胺治鲂詸z查程序，為審計(jì)中這項(xiàng)程序的運(yùn)用 提供了指南析性檢查程序的目標(biāo)是從營(yíng)業(yè)統(tǒng)計(jì)數(shù)據(jù)中找出重大變動(dòng)的和非常 的工程。分析性檢查程序在審計(jì)期間可以運(yùn)行不同的次數(shù)包括方案階段審計(jì)實(shí)施.實(shí)用文檔階段以及審計(jì)完成階段有一些分析性檢查程序可導(dǎo)致特別的審計(jì)程序，例如： 1 收益表的橫向同型分析說(shuō)明某個(gè)工程，如銷售費(fèi)用，在該期間內(nèi)異常這會(huì)導(dǎo)致對(duì)重要的銷售費(fèi)用工程的仔細(xì)