財(cái)務(wù)報(bào)表分析的外文文獻(xiàn)【精選文檔】

1、財(cái)務(wù)報(bào)表分析的外文文獻(xiàn)【精選文檔】 畢業(yè)設(shè)計(jì)(論文)外文資料翻譯系 別 管理信息系 專(zhuān) 業(yè) 財(cái)務(wù)管理 班 級(jí) 姓 名 學(xué) 號(hào) 外文出處 /f/22323844.html?from=like 附 件 1.原文;2.譯文 2012年3月1. 原文Financial statement analysis - the use of financial accounting information. Many years。 Reasonable minimum current ratio was confirmed as 2.00。 Until

2、the mid-1960s， the typical enterprise will flow ratio control at 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

3、liquidity ratio， it is necessary to average current ratio with the 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 ope

4、rating cycle, the higher the current ratio. The current ratio compared 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 t

5、he by-point analysis of the current assets and current liabilities. 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 shortterm solvenc

6、y。 Working capital reflect only current assets and current liabilities， 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 rati

7、o between General Motors and Chrysler Motors Corporation。 The comparison 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

8、 underestimate the current ratio。 Therefore, when compared to using 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

9、calculation enables the analysis of proposed liquidity problems exist in shouldReceived 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， requi

10、re current ratio higher.Third， the acid test ratio (quick ratio) The 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） o

11、n the relationship of current assets to current liabilities.To calculate 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 exampl

12、e， the winerys products to Tibet for a long period of time before 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

13、VI analytical screening procedures Auditing Standards Description No. 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 sc

14、reening procedures during the audit can run a different number of times， 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 o

15、f 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 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 pr

16、oportions of the amount of commodity costs and sales revenue. Accounts 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 an

17、d debt compared to cash flow has significantly decreased ability to repay 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 e

18、ssentially droppedWhen the auditors found that the report or an important 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 procedures Auditing Standards Descripti

19、on No. 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

20、of times, 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 dur

21、ing that 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。 A

22、ccounts 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 abilit

23、y to repay 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

24、 important 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。2. 譯文財(cái)務(wù)報(bào)表分析利用財(cái)務(wù)會(huì)計(jì)信息 。 許多年來(lái)合理的最低流動(dòng)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(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2。00以上這說(shuō)明許多企業(yè)的流動(dòng)性在下降

25、。 在分析一個(gè)企業(yè)的流動(dòng)性比率時(shí)，很有必要將其與該行業(yè)的平均流動(dòng)比率進(jìn)行對(duì)比.在一些行業(yè)，流動(dòng)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(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。這種比較沒(méi)有說(shuō)明為什么高或?yàn)槭裁吹?。我們可以從流?dòng)資產(chǎn)和流動(dòng)負(fù)債逐項(xiàng)分析上找出原因流動(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)短期償債能力營(yíng)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)差異流動(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)模之間的

26、關(guān)系，使指標(biāo)更具可比性。例如，可以在通用汽車(chē)公司和克萊斯勒汽車(chē)公司之間比較流動(dòng)比率在兩個(gè)公司之間比較營(yíng)運(yùn)資本則是毫無(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)榇尕洷坏凸懒似浣Y(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)和使用其他成本方法的企業(yè)進(jìn)行比較時(shí),對(duì)此應(yīng)格外注意。 在比較流動(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)。對(duì)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，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)算酸性試驗(yàn)（速動(dòng)）比率時(shí)。應(yīng)從流動(dòng)資產(chǎn)中剔除存貨部分。這是因?yàn)榇尕浀牧鲃?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)算酸性試驗(yàn)（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)槌杀緮?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 審計(jì)準(zhǔn)則說(shuō)明第23號(hào)?！胺治鲂詸z查程序”，為審計(jì)中這項(xiàng)程序的