Introduction to Financial Statement Analysis, Financial Statement Analysis

This book is one of the "Core Textbooks of Financial Management". The key points are: (1) dissecting the information disclosed in the financial statements (annual report or interim report), so that readers can deeply understand the accounting meaning of the information, so as to "read the statements"; (2) On the basis of reading the report, teach the reader to use the report information for further processing, in order to analyze, explain and judge the financial status and operating conditions of the enterprise, and to see the success or failure of the enterprise strategy, and the future trend of the company's finance, that is, to make a "financial diagnosis".

The contents of the book include:

Chapters 1 and 2 explain the function of financial accounting information and the demand and supply of financial statement information. Chapters 3 to 6 introduce the basic issues of financial statements and financial accounting as the basis for the generation of financial statement information; Chapters 7 to 10 explain some basic methods and technical issues in financial statement analysis, and discuss the design, calculation and analysis of ratios in financial statement analysis. Chapters 11 to 16 discuss and explain the accounting implications of the key information disclosed in the financial statements.

This book is suitable for undergraduates, postgraduates, MBA, MPACC (Master of Accounting) majors in financial management with certain accounting knowledge, and EMBA (Executive Master of Business Administration) and EDP (Senior Manager Development and Training Program) students who have no financial and accounting knowledge background as basic textbooks or reading materials, and is also suitable for professionals such as ** analysts and bank credit managers as a must-have book on the desk

Financial statement analysis is the processing, analysis, comparison, evaluation and interpretation of the data provided by the financial statements of enterprises. If bookkeeping and tabulation belong to the reflection function of accounting, then the analysis of financial statements is subordinate to the function of interpretation and evaluation.

Auditors, our answers have been deleted. Say we're content wei gui

Equity ratio = liabilities Owner's equity = , then (liabilities + owners' equity) Owners' equity = assets Owners' equity = , 1000 That is to say, owners' equity = 4 million yuan, total liabilities = 6 million yuan, net tangible assets = 600 2 = 300, because tangible assets = owners' equity - intangible assets, therefore, the sum of the company's intangible assets and deferred assets = 400-300 = 1 million yuan.

Due to the equity ratio, the total assets are 1000, that is, liabilities + owners' equity = 1000, and liabilities owner's equity =, let the total liabilities be x, then the owner's equity is x, then x+x, and x=600, that is, the total liabilities are 6 million;

Since the tangible net debt ratio is 2, that is, the total liabilities are net tangible = 2, and the total liabilities are 600, the net tangible value is 3 million yuan;

Intangible assets + deferred assets + tangible net value + total liabilities = total assets, then intangible assets + deferred assets = total assets - total liabilities - tangible net value = 1000-600-300 = 1 million yuan.

Net profit = (2000-1200-100-1000*10)*(1-25%)=450 (10,000 yuan).

Net assets = 3000-1000 = 2000 (10,000 yuan) return on net assets = 450 2000 * 100% = net profit margin = 450 2000 * 100% =

Asset turnover rate = 2000 3000 = times).

Equity Multiplier = 1 (1-1000 3000) = Return on Equity = Net Asset Profit Rate * Equity Multiplier = Net Sales Margin * Asset Turnover Ratio * Equity Multiplier =