財務報告分析方案研討(ppt 65頁)（英文版）

財務報告分析方案研討內容提要：
In order to obtain information as to whether the amount 1 represents an increase over prior years or 2 is adequate in relation to the company’s need for cash, the amount of cash must be compared with other financial statement data.
Comparisons can be made on several difference bases – three are illustrated in this chapter: (1) intra-company basis, (2) industry averages, and (3) inter-company basis.
Three commonly used tools are utilized to evaluate the significance of financial statement data.
(1) Horizontal analysis 橫向分析 (trend analysis) is a technique for evaluating a series of financial statement data over a period of time.
(2) Vertical analysis 縱向分析 is a technique for evaluating financial statement data that expresses each item in a financial statement in terms of a percent of a base amount.
(3) Ratio analysis比率分析 expresses the relationship among selected items of financial statement data.
Ratio analysis expresses the relationship among selected items of financial statement data.
A ratio expresses the mathematical relationship between one quantity and another.
A single ratio by itself is not very meaningful, in the upcoming illustrations we will use.
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