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5、eelymadeavailabletheirexpertiseinpreparingthismanual.©IDCTechnologies,2000AllRightsReserved.IDCTechnologiesTechBriefs(Management)FinancialStatements&RatioAnalysisTableofContentsFinancialStatements&RatioAnalysis1.1Introduction......................................
6、....................................................................11.2RecordingandSummarisingofFinancialInformation..........................................21.3BasicRelationshipsinAccounting.......................................................................4
7、1.4BalanceSheets,IncomeStatements,CashflowStatementsandStatementsofRetainedEarnings..................................................51.5FinancialRatios..................................................................................................111.5.1Liquidit
8、yRatios...............................................................................121.5.2LeverageRatios......................................