소개글
[회계학] 재무제표 분석(영문)에 대한 자료입니다.
목차
1. Introduction
Preview
2. Main Body
Purpose of Financial Statement Analysis
Tools of Analysis
3. Conclusion
본문내용
Concept
Financial statement analysis (or financial analysis) is the process of understanding the risk and profitability of a firm (business, sub-business or project) through analysis of reported financial information, particularly annual and quarterly reports.
Analyzing financial statements involves evaluating 3 Characteristics – a company’s liquidity, Profitability, and solvency.
Need for Comparative Analysis
To know whether amount of cash on the report data represents an increase over prior years,
To know whether it is adequate in relation to the company's need for cash,
we need to compare the amount of cash with other financial statement data.