英文的財務報告分析模板

Englishfinancialreportanalysistemplate2023REPORTINGintroductionOverviewofFinancialReportingBalanceSheetAnalysisIncomestatementanalysisAnalysisofcashflowstatementFinancialratioanalysisComprehensiveanalysismethodsforfinancialreports目錄CATALOGUE2023PART01introduction2023REPORTINGPurposeThepurposeofthisfinancialreportanalysistemplateistoprovideastructuredandcomprehensiveframeworkforanalyzingthefinancialperformance,position,andcashflowsofanorganization.Itaimstoassistusersinmakinginformeddecisionsaboutthefinancialhealthandstrategicdirectionoftheentity.BackgroundThefinancialreportanalysistemplatehasitsoriginsintheneedforstandardizationandcomparabilityinfinancialreporting.ItisdesignedtocomplywithGenerallyAcceptedAccountingPrinciples(GAAP)andotherregulatoryrequirements,ensuringthatfinancialdataisreliable,transparent,andmeaningful.PurposeandbackgroundScopeandlimitationsofthereportScope:Thisfinancialreportanalysistemplatecoverstheessentialelementsoffinancialreporting,includingthebalancesheet,incomestatement,cashflowstatement,andnotestothefinancialstatements.Itprovidesadetailedanalysisofthesestatements,focusingonkeymetricssuchasprofitability,liquidity,solvency,andefficiency.Limitations:Althoughthisfinancialreportanalysistemplateprovidesacomprehensiveframeworkforanalyzingfinancialdata,itmaynotcaptureallrelevantinformationinagivenorganization.Additionally,thetemplate'seffectivenessmaybelimitedbythequalityoftheunderlyingfinancialdataandtheabilityofuserstointerpretandapplytheanalysiscorrectly.Usersshouldexercisecautionwhendrawingconclusionsandmakingdecisionsbasedontheinformationprovidedinthistemplate.PART02OverviewofFinancialReporting2023REPORTINGFinancialReportingisaprocessofpreparingandpresentingfinancialinformationaboutacompanyinasystematicandorganizedmanner.Itinvolvestheidentification,measurement,aggregation,andcommunicationoffinancialinformationintheformoffinancialstatements.Theprimarypurposeoffinancialreportingistoprovideinformationtohelpinvestors,creditors,andotherstakeholdersmakeinformeddecisionsaboutthecompany'sfinancialpositionandperformance.DefinitionofFinancialReportingTheprimaryfinancialreportsincludethebalancesheet,incomestatement,andcashflowstatement.Otherimportantreportsincludethestatementofchangesinequity,statementofcashflows,andfootnotestothefinancialstatements.Thetypeoffinancialreportsrequireddependsonthecompany'slegalandregulatoryrequirements,aswellastheneedsofitsinvestorsandcreditors.TypesoffinancialreportsPreparationstandardsforfinancialreportsInternationalFinancialReportingStandards(IFRS)arethemostwidelyusedstandardsforpreparingfinancialreports.ThepreparationoffinancialreportsshouldfollowGenerallyAcceptedAccountingPrinciples(GAAP)orotherapplicableaccountingstandards.Thepreparationoffinancialreportsshouldalsocomplywithlegalandregulatoryrequirements,includingthoserelatedtodisclosure,presentation,andformat.Thepreparationoffinancialreportsshouldbedoneinatransparentandconsistentmannertoensurereliabilityandcomparabilityoffinancialinformation.PART03BalanceSheetAnalysis2023REPORTINGCurrentAssetsCashandcashequivalents:Sumofcash,coins,andchecksonhand,plusanyshort-terminvestments.Accountsreceivable:Amountsduefromcustomersforproductsorservicesprovided.AssetanalysisStockoffinishedgoods,rawmaterials,andworkinprogress.Expensespaidinadvance,suchasrentorinsurance.AssetanalysisPrepaidexpensesInventory03Intangibleassets:Non-physicalassetssuchaspatents,trademarks,andgoodwill.01Non-currentAssets02Property,plant,andequipment(PPE):Long-termassetsusedintheproductionofgoodsorservices.AssetanalysisLong-terminvestmentsInvestmentsmadeinothercompaniesorfundswiththeintentionofholdingthemforalongperiod.DeferredcostsExpensesthathavebeendeferredforfutureperiods,suchasdepreciationoramortization.AssetanalysisCurrentLiabilitiesAccountspayable:Amountsduetosuppliersforgoodsorservicesreceived.Short-termborrowing:Loansorotherdebtsduewithinoneyear.LiabilityanalysisAccruedexpenses:Expensessuchassalariesorrentthathavebeenincurredbutnotyetpaid.LiabilityanalysisIncometaxpayable:Amountofincometaxduebutnotyetpaid.LiabilityanalysisNon-currentLiabilitiesLong-termborrowing:Loansorotherdebtsdueafteroneyear.Pensionliabilities:Liabilitiesassociatedwithpensionplans.LiabilityanalysisDeferredincomeRevenuethathasbeenreceivedinadvanceandisduetoberecognizedinfutureperiods.Othernon-currentliabilitiesOtherlong-termliabilitiesnototherwisespecified.Liabilityanalysis

Owner'sequityanalysisPaid-incapitalAmountsinvestedbyshareholdersinthecompany.RetainedearningsProfitearnedbythecompanythatisretainedinsteadofbeingdistributedtoshareholders.TreasurystockSharesrepurchasedbythecompanythatarenot取消發(fā)行在外。PART04Incomestatementanalysis2023REPORTINGOperatingRevenue01Thisistheincomegeneratedfromthemainbusinessactivitiesofthecompany.Itincludessalesofgoodsandservices.OperatingExpenses02Thesearetheexpensesrelatedtotheproductionofgoodsandservices.Theyincludecostsofrawmaterials,salaries,rent,etc.OperatingIncome03Operatingincomeiscalculatedbysubtractingoperatingexpensesfromoperatingrevenue.Itrepresentstheprofitgeneratedfromthecompany'smainbusinessactivities.AnalysisofoperatingincomeCostofGoodsSold:Thisisthecostofthegoodsthatthecompanyhassold.Itincludesthecostofrawmaterials,labor,andoverheadcosts.Selling,General,andAdministrativeExpenses(SG&A):Theseareexpensesrelatedtosellingthecompany'sproductsorservices,generalmanagement,andadministrativeactivities.Theyincludesalaries,rent,advertising,etc.ResearchandDevelopmentExpenses(R&D):Theseareexpensesrelatedtotheresearchanddevelopmentofnewproductsorservices.Theyincludesalaries,equipment,andmaterials.010203OperatingcostanalysisGrossProfitGrossprofitiscalculatedbysubtractingthecostofgoodssoldfromoperatingrevenue.Itrepresentstheprofitgeneratedfromthesaleofgoodsafterconsideringthecostofgoodssold.NetProfitNetprofitiscalculatedbysubtractingalloperatingexpensesfromoperatingrevenue.Itrepresentstheprofitremainingafterconsideringallexpensesrelatedtotheproductionofgoodsandservices.EarningsperShare(EPS)EPSiscalculatedbydividingnetprofitbythenumberofoutstandingshares.Itrepresentstheprofitgeneratedpershareholder.ProfitanalysisPART05Analysisofcashflowstatement2023REPORTINGCashFlowfromSalesandServices:Examinetheamountofcashgeneratedfromsalesofgoodsandservicestoassessthecompany'sabilitytogeneratecashfromitsprimaryoperations.ChangesinAccountsReceivableandInventory:Assessanysignificantchangesinaccountsreceivableandinventorybalancestodetermineiftheyhavehadapositiveornegativeimpactoncashflow.CashFlowfromCostofSalesandOperatingExpenses:Analyzethecashoutflowsrelatedtothecostofgoodssoldandoperatingexpensestounderstandtheimpactofexpensesoncashflow.AnalysisofcashflowfromoperatingactivitiesAnalysisofcashflowfrominvestmentactivitiesAnalyzetheimpactofassetsalesandpurchasesoncashflowtounderstandiftheyareasourceofcashorauseofcash.ImpactofAssetSalesandPurchasesExaminecapitalexpenditurestodetermineifthecompanyisinvestinginnewassetsorexpandingitsoperations.CapitalExpendituresAssessthecompany'sinvestmentinmarketablesecuritiestodetermineiftheyaregeneratingcashfloworiftheyarebeingheldforotherpurposes.InvestmentsinMarketableSecuritiesCashflowanalysisoffinancingactivities010203CashFlowfromBorrowingandRepayingDebt:Examinethecashflowfromborrowingandrepayingdebttoassesstheimpactofdebtoncashflow.CashFlowfromIssuingandRepurchasingStock:Analyzethecashflowfromissuingandrepurchasingstocktodetermineifthecompanyisusingcashtofinanceitsoperationsorifitisusingcashtorewardshareholders.DividendsPaidandStockDividends:Assessdividendspaidandstockdividendstounderstandhowthecompanyisrewardingshareholdersandtheimpactoncashflow.PART06Financialratioanalysis2023REPORTING總結(jié)詞詳細描述總結(jié)詞詳細描述總結(jié)詞詳細描述該指標用于評估企業(yè)的短期償債能力，通過比較流動資產(chǎn)和流動負債來評估企業(yè)的流動性。Currentratio是流動資產(chǎn)除以流動負債得到的比率，通常來說，一個健康的Currentratio應該在1.0以上，表明企業(yè)有足夠的流動資產(chǎn)來覆蓋其短