소개글
[회계학] 재푸제표 분석의 기초(영문)에 대한 자료입니다.
목차
1.basics of financial statement analysis
2.horizontal and vertical analysis
3.ratio analysis
4.earning power and irregular items
5.quality of earnings
본문내용
Analyzing financial statements involves evaluating three characteristics.
- Liquidity
- Profitability
- Solvency
Need for comparative analysis
- Intra-company basis
- Industry averages
- Inter-company basis
Tools of analysis
1.Horizontal analysis evaluates a series of financial statement data over a period of time.
2. Vertical analysis evaluates financial statement data by expressing each item in a financial statement as a percent of a vase amount.
3.Ratio analysis expresses the relationship among selected items of financial statement data.