2017-03-07 13:00

投资者往往依赖于各种财务比率来决定何时何地投资。这种复杂性和不同利益集团的存在使得发展金融机构,确定公司的财务健康是至关重要的。公司发布年度报告,总结其金融地位和作为信息媒介的股东。一个重要和重要的步骤,在确定公司的健康是分析其历史财务报表。这些历史数据提供了一个企业的财务状况的图片和一个路线图概述业务的方向。财务数据涵盖各种标题,如资产负债表和损益表。这些都有一个特定的格式,是基于金融监管框架的原则,如美国通用会计准则。 我们将在下面的章节简要地看一下他们,也看看其他技术的发展,由于这些财务比率的缺点是已知的显示。 比率只是一个数字与另一个数字的比较,通常被描述为百分比。财务比率是分析公司资产及其负债趋势、强弱的一种分析工具。财务比率是按年比较加班。这些比率的基本来源于公司的财务报表,包括资产负债、利润和损失的信息,并向其股东的股息。[ 2 ]最常见的比率可以分为以下几类


Investors often depend on various financial ratios to determine when and where to invest. Such complexities and the presence of diverse interests groups make it essential to develop financial mechanisms that determine the financial health of a company. Companies have to publish Annual Reports that summarise its financial status and act as a medium of information to its shareholders. An important and significant step in determining the health of a company is to analysis its historical financial statements. These historical data provides a picture of the financial health of a business and a roadmap outlining the direction the business is heading. The financial data are covered under various headings such as the Balance Sheet and Income Statements. Each of these has a particular format and is based on the principles of financial regulation framework such as the GAAP.
We shall look at them briefly in the following chapter and also look at other techniques developed due to the shortcoming some of these financial ratios are known to show.
Ratio is nothing but the comparison of one figure with another and is normally depicted as a percentage. Financial ratio is an analytical tool used to analyse trends, strength and weakness of a company’s assets and its liabilities. Financial ratios are compared overtime on a year to year basis. The basic source for these ratios comes from the company’s financial statements which contains information on the assets, liabilities, profits and losses and dividends accruing to its shareholders.[2] The most common ratios can be classified under the following headings: