财务报表分析论文（Financialstatementanalysis）.pdf

财务报表分析论文（Financialstatementanalysis）

Forfinancialstatementanalysis,pleasereferto:

Talkingabouttheanalysisofenterprisefinancialaccounting

report

Trythefinancialandoperatingresultsultimatelyreflected

inthefinancialreport,sothefinancialaccountingreportis

amajorsourceofinformationofenterpriseoperators,

shareholders,creditorsandpotentialinvestorstounderstand

andgraspthebusinesssituationanddevelopmentlevel.In

ordertomakethefinancialaccountingreportusersunderstand

andgrasptherealeconomicconnotationoftheenterprise

financialaccountingreport,wemustusethescientificmethod

tocarryonthecomprehensiveanalysis.Thefinancial

statementsofanenterprisearemainlycomposedofaccounting

statements,accountingstatementsandfinancialstatements

(exceptforenterprisesthatdonotprepareandprovide

financialstatements).Then,howtoanalyzetheseaccounting

statementsandfootnotes,Ithinkthefollowingaspectsshould

becarriedout:

I.Analysisofenterpriseperformance

Financialaccountingreportusersaremoreconcernedaboutthe

operationofenterprises,suchasincome,profitsandother

indicatorsofcompletion,andcomparedwiththesameperiodof

thepreviousyear,suchaschanges.Specificanalysiscanbe

carriedoutfromthefollowingaspects:

(1)analysisofthecompositionofenterpriseincome;

Theincomeoftheenterprisemainlyincludesthemainbusiness

incomeandotherbusinessincome.Amongthem,themainbusiness

incomeisthemostimportantcorporateincomeindicators,the

analysisoftheindicators,youcanusethecurrentincome

comparedwiththesameperiodofthepreviousyear,thegeneral

useofthelastthreeyearsofdata