[财务报表分析liuna.ppt

3.三年资产平均增长率 4.三年销售平均增长率 5.技术投入比率 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. * * 财务报表分析 财务分析是利用财务报表及其他有关资料，运用科学方法对企业财务状况、经营成果所作的综合比较和评价，它所提供的信息，不仅能说明企业目前的财务状况，而且更是企业未来财务决策的重要依据。 一、基本财务报表 二、财务比率分析 三、综合财务分析 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. 第一节 基本财务报表 对企业业绩的财务评价，大多是基于企业财务会计报告尤其是会计报表做出的。 根据《会计法》的规定， 完整的财务会计报告应该由三部分组成， 即会计报表、 会计报表附注和财务情况说明书。具体如下图所示： 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 会计报表 损益或利润表 现金流量表 财务报告 会计报表附注 财务情况说明书 这是财务报告的主体 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、资产负债表 资产负债表是总括反映特定会计主体在某一特定时点资产负债状况的会计报表，它表明了企业在生产经营活动中拥有的经济资源、负债状况及产权归属。如图3——1所示。 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 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.S