我的财务报表

The basic content of financial statements analysis:
1 profitability: is the ability to profit. The company's profitability refers to the normal operating condition. Abnormal operating conditions will also bring gains or losses to the company, but this is only an individual under the special situation, can not explain the ability of the company. Therefore, securities analyst in the analysis of the profitability of the company, shall exclude the following factors: the securities trading and other non-normal project, have been or will be stop business projects, major accidents or legal change and other special projects, accounting standards and financial institutional change brought about the cumulative effect. Reflect many company profitability index, sales of net profit margin, sales gross margin, net interest rate, rate of return on net assets are usually use.
2.Enterprise operating capacity：Mainly refers to the efficiency and benefit of the enterprise operating assets. The efficiency of enterprises operating assets mainly refers to the turnover or turnover rate of assets.Enterprises operating assets benefits usually refers to the ratio between the output and the amount of enterprise assets occupancy volume.Operation ability analysis is to calculate and analysis through to reflect enterprise assets operation efficiency and effectiveness indicators, evaluation of enterprises operating capacity, indicates the direction for the enterprises to improve economic efficiency. First, operation ability analysis efficiency evaluation of enterprise assets operation. Second, operation ability analysis can be found in the assets operation problems of enterprises. Third, operation ability analysis is the foundation and Analysis analysis of profitability and solvency.
3.The debt repayment ability is refers to the enterprise with its assets to repay long-term debt and short-term debt.The enterprise has the ability to not pay cash and repay debt ability, is the key of enterprise survival and development.Solvency is the enterprise bear ability to repay maturing debt or guarantee level, including the ability to repay short-term debt and long-term debt.The solvency of enterprises, static, is the ability of enterprise assets liquidation of enterprise debt; dynamic, ability is created with process of enterprise assets and operating income to repay the debt. The enterprise has no cash payment ability and debt paying ability is the key to the healthy development of enterprises. Debt-paying ability analysis is an important part of
enterprise financial analysis.
Methods of financial statement analysis:
1.Ratio analysis is a certain period financial statements of some important project related data are compared with each other, draw ratio, a method of analysis and evaluation of the business activities of the company and the enterprise present situation and past behavior, is the most basic method of financial statement analysis.Financial analysis for each enterprise has its own purpose, so for a variety of purposes, creditors, managers, government agencies take the method is different. Stock investors, mainly to master and use four kinds of ratios, which reflect the company's solvency ratio, growth capacity ratio, profitability ratio, liquidity ratio of the four types of financial ratios.The main advantage is to have the high reliability, can truly reflect enterprises have reached the level of.
2.Trend analysis is also known as the method of comparative analysis and level analysis method, through the relevant number of of all kinds of financial statements data, comparing within a certain period of the same index or ratio, the changes and changes in size, amount, direction, method and financial situation, the business management and cash flow trend the trend analysis method, usually need to prepare accounting statements to compare.According to the analysis of the data of enterprises in a certain period, through a series of calculation, analysis to determine the changes and development trend of every related project period. This method not only can be used to analyze the whole accounting statements, and research trend of projects related to a certain period of time in the report, also can make the analysis of the development tendency of the main index.
The general steps of the trend analysis method is: first rate index or trend. Through the fixed base index, and the chain index of two kinds of method to calculate. Chain index refers to a period before each time the index base to calculate. Fixed base index is the index of each period are at a fixed time period to calculate the. The trend analysis method usually adopts fixed base index. Secondly, according to the results of index, the change trend of judgment and the evaluation index of enterprise and its rationality, future development trend of the enterprise. According to the change of the period, the change trend and regularity, can predict the future development trend of
enterprise.
3.Factor analysis method is based on the analysis of the relations between the index and its influencing factors, in accordance with the procedures and method, to determine each factor analysis of a method of influence degree index difference, factor analysis method is one of the most important economic activity analysis, one is the financial analysis method.Decomposition rate factor: decomposition rate factor, refers to a financial ratio is divided into several influencing factors method. Financial ratio is the unique concept of financial statement analysis method, is unique to financial statement analysis.In the actual analysis, decomposition method and comparison method is used in combination with. After the comparison needs to be decomposed, to cause differences in understanding; decomposition after also need to further understand its characteristics comparison, comparison and decomposition, continuous, constitute the main process of financial statement analysis. Decomposition difference factors: difference analysis can explain the difference between the formation of.Differences in factor decomposition method including serial substitution method and the fixed base substitution method.Chain substitution: chain substitution can analysis method for the determination of quantitative comparison of different origin. Using this method, in order to use standard value instead of the actual value, to determine the effect of each factor on the financial index.Fixed base substitution method: this method is a quantitative method of determination of the other differences of origin. The fixed base substitution method, need with the standard value in place of the actual values, is used to determine the financial indicators influenced by various factors change. In the analysis of financial statements, in addition to differences in factor analysis method, the simulation model and the method of regression analysis technique can also be used.。