解讀公司財(cái)務(wù)報(bào)表分析的實(shí)用技巧

財(cái)務(wù)報(bào)表分析的對(duì)象是企業(yè)的各項(xiàng)基本活動(dòng)。公司財(cái)務(wù)報(bào)表分析技巧可以分為四種,包括橫向分析、縱向分析、趨勢(shì)百分率分析、財(cái)務(wù)比率分析Objectoffinancialstatementanalysisisthebasicactivitiesofenterprises.Company/financialstatementanalysistechniquescanbedividedintofourtypes,includinganalysisofhorizontalanalysis,verticalanalysis,trendanalysis,thepercentageoffinancialratios.一、財(cái)務(wù)報(bào)表橫向分析Ahorizontalanalysis,financialstatements橫向分析的前提，就是采用前后期對(duì)比的方式編制比較會(huì)計(jì)報(bào)表，即將企業(yè)連續(xù)幾年的會(huì)計(jì)報(bào)表數(shù)據(jù)并行排列在一起，設(shè)置"絕對(duì)金額增減”和“百分率增減”兩欄，以揭示各個(gè)會(huì)計(jì)項(xiàng)目在比較期內(nèi)所發(fā)生的絕對(duì)金額和百分率的增減變化情況Horizontalanalysisisthepremise,preandpostcontrastmethodtomakecomparativeaccountingstatements,parallelarrangedtogethertoenterprisesforseveralconsecutiveyearsof/accountingdata,setup"theabsoluteamountofchange"and"percentageincreaseordecreasein"twocolumn,torevealthevariousaccountingitemintheratiochangeofaperiodtheabsoluteamountandpercentageof.二財(cái)務(wù)報(bào)表縱向分析Two,thelongitudinalanalysisofthefinancialstatement橫向分析實(shí)際上是對(duì)不同年度的會(huì)計(jì)報(bào)表中的相同項(xiàng)目進(jìn)行比較分折而縱向分析則是相同年度會(huì)計(jì)報(bào)表各項(xiàng)目之間的比率分析。縱向分析也有個(gè)前提，那就是必須采用"可比性"形式編制財(cái)務(wù)報(bào)表，即將會(huì)計(jì)報(bào)表中的某一重要項(xiàng)目（如資產(chǎn)總額或銷售收入）的數(shù)據(jù)作為100%，然后將會(huì)計(jì)報(bào)表中其他項(xiàng)目的余額都以這個(gè)重要項(xiàng)目的百分率的形式作縱向排列，從而揭示出會(huì)計(jì)報(bào)表中各個(gè)項(xiàng)目的數(shù)據(jù)在企業(yè)財(cái)務(wù)報(bào)表中的相對(duì)意義。采用這種形式編制的財(cái)務(wù)報(bào)表使得在幾家規(guī)模不同的企業(yè)之間進(jìn)行經(jīng)營(yíng)和財(cái)務(wù)狀況的比較成為可能。由于各個(gè)報(bào)表項(xiàng)目的余額都轉(zhuǎn)化為百分率，即使是在企業(yè)規(guī)模相差懸殊的情況下各報(bào)表項(xiàng)目之間仍然具有“可比性“。但是，要在不同企業(yè)之間進(jìn)行比較必須有一定的前提條件，那就是幾家企業(yè)都必須屬于同一行業(yè)，并且所采用的會(huì)計(jì)核算方法和財(cái)務(wù)報(bào)表編制程序必須大致相同。Horizontalanalysisisactuallyonthesameprojectdifferentannualaccountingstatementswerecomparedandanalyzed;andthelongitudinalanalysisistheanalysisoftheratiobetweenthesameannualaccountingstatementitems.Longitudinal/analysisisaprerequisite,thatismustbe"comparable"formofthepreparationoffinancialstatements,animportantprojecttobeintheaccountingstatements(suchastotalassetsandsalesrevenue)dataasapercentageof100%,thenthebalanceofotheritemsinthefinancialstatementsonthisimportantprojectintheformoflongitudinalarrangement,whichrevealstherelativesignificanceofeachiteminthefinancialstatementsdatainthefinancialstatementsofcompanies.Usethisformtopreparationofthefinancialstatementsthatthecomparisonhasbecomeabusinessoperationandfinancialstatusinseveralenterprisesofdifferentsizesmaybe.Becausethebalanceofeachreportitemintopercentage,evenintheenterprisescaledifferencebetweendifferentsituationofeachreportitemisstill"comparability".But,tobecomparedmusthavecertainprerequisitesinbetweendifferententerprises,itisafewenterprisesmustbelongtothesameindustry,andtheaccountingmethodandthepreparationofthefinancialstatementsshouldberoughlythesameprogram.三、趨勢(shì)百分率分析Three,thepercentageoftrendanalysis趨勢(shì)分析看上去也是一種橫向百分率分析，但不同于橫向分析中對(duì)增減情況百分率的提示。橫向分析是采用環(huán)比的方式進(jìn)行比較，而趨勢(shì)分析則是采用定基的方式，即將連續(xù)幾年財(cái)務(wù)報(bào)表中的某些重要項(xiàng)目的數(shù)據(jù)集中在一起，同期年的相應(yīng)數(shù)據(jù)作百分率的比較。這種分析方法對(duì)于提示企業(yè)在若干年內(nèi)經(jīng)營(yíng)活動(dòng)和財(cái)務(wù)狀況的變化趨勢(shì)相當(dāng)有用。趨勢(shì)分析首先必須選定某一會(huì)計(jì)年度為基年，然后設(shè)基年會(huì)計(jì)報(bào)表中若干重要項(xiàng)目的余額為100%，再將以后各年度的會(huì)計(jì)報(bào)表中相同項(xiàng)目的數(shù)據(jù)按基年項(xiàng)目數(shù)的百分率來列示.Analysisoftrendanalysislooksisatransversepercentage,butdifferentfromthehorizontalanalysisofincreaseordecreaseinpercentagetips.Horizontalanalysisiscomparedwithsequentialmanner,andtrendswArauraOss<uuura.EM-enou.^ss,5.?=￡we￡"%MqEnu011二oEepmMasraq?￡%0胃uvuMdra%￡C0E￡2M5.E》lmouuff-seen0￡E"sp.aaldVES0￡G0￡京OOTSZ5E8B1SsuwnouueM*asraqsp.aaldwwodul-%MqEnue%wC0￡pue8ue(Dqes>vsraq導(dǎo)sks>muSKraBvas》SJK?nEswAmuePU9JI-.￡s>?M>0sc"uo》ws-.suuwpueS0￡>t5<uss0.Esnq3SMd」0》u0puvb0￡」￡-lyasnm"POIISEsmAraueSEJ..備gu8MdspoMdVES0￡5.E.mpgep5.Epuodsau8ln.MPEedEOu<l0ln05o》gep%￡3>s^suvmcou」￡￡C0E￡2M<5UU<U.E」vq￡^p.￡2d隹BlJodE-0EOS、A<UM(UU.PE0￡w"smAraura0￡szelngsMaJBEequ?q里MEErasrallsmA-euraO》E(uuurauiz-UOSU0P》u0E05eu<uEpuraam&nbs》u0uqs0A.E0￡惕nfpra」0p」oc"arSM&,8版?￡%uo》*w?ulm.E』8ueuuot?dv￡A-tJv-uou￡5.Enmouu(u%SJ^Sndvll￡uruosuvuqpsnoMAP8<snu-euuqP3OLISOss-.SUU<U.E』%smA<5ue0>》E<udE8vln.!2》ue3JodE-￡OE^￡?E?-AJV>w"VO.Ivlnv-oWO92-.2uue.Ey-snoMA?￡%u.2》<2nu?u0￡>_coevAOJMOHO.ZSU.2常-E-eu&o5UPS.X00￡v-o5.E》lm8u<u5.E》lm8u<uWEVEPsvEesv￡,EE§oldMal-VEPu$M!o)qsp.aOJdP3IU更u8M4vqs=工sraUPArauraera?055ns￡P(guān)0.E￡OS.2W(uuuw5.ESI1e.2.!2>pv￡soqragep^escsouuraOM10LHw"S.SA-eu<u0430」-ra?ucracz-euu<uUKll-os.2》MOMd^COEraBMOMd0￡w"smA-rauraO》E-.Euuraulz、K^^s聚置TMS委笙燮匡、SI-i。Musfr￥^IIIKH?KSKsWCQIs著卷雇wsg蚩se專Iff菖E鍛w。毒留i蕓?卷如H著n^OBEO&OUvdds辱咪群E￡ttDnff?f8wffil￡IBI、iflii&3&SSK>￡SE、.ffieconomicinformationstandarddeliveredfinancialdataofdifferentscaleenterprises.Itisbecauseofthischaracteristic,comparedtomakehorizontalcomparisonbetweenenterprisesandindustrystandardpossible.Forexample,theInternationalBusineMachinesCorp(IBM)andAppleCorp(AppleCorporation)isafamousenterpriseUSAproductionandsaleofcomputer.Fromthesalesandprofitsoftheaccountingstatementsofthetwo,IBMwillbehigherthantheAppleCorpmanytimes.However,thelightisnotgenerallycomparedtotalmuchsignificance,becausethetotalassetsofIBMismuchlargerthanthelatter.Therefore,compariso