[财务报告阅读与分析2.ppt

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[财务报告阅读与分析2.ppt

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[财务报告阅读与分析2

* X公司利润表结构分析单位：万元 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * 附录：财务报表分析的具体方法偿债能力（变现能力）分析营运能力（管理效率）分析盈利能力分析资本结构与财务风险分析现金流量分析财务综合分析市场价值分析平衡计分法（战略业绩评价） Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * 三、盈余管理与财务报告异常的判断（一）指标异常（二）结构异常（三）业务异常（四）环境异常（五）揭示报表异常应注意的问题 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * （一）指标异常金额异常变动异常重点关注项目资产负债表项目利润表项目现金流量表项目如：简化资产负债表项目，将相邻期报表对比排列，寻找变化最大的量 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * 资产负债表重要项目货币资金流动性、安全性和收益性权衡金额大幅度升降应收款项数额质量：账龄、坏账比例真实性：营收比其他往来账户或有事项预计负债表外说明：财务情况说明书、报表附注 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspo