会计英语课件Unit18.ppt

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1、AccountingEnglishUnitEighteenLearningObjectivesUnitEighteentounderstandtheimportanceoffinancialstatementanalysis;toidentifythetoolsoffinancialstatementanalysis;tocomputetheratiosusedinfinancialstatementanalysis;toexplainandapplyhorizontalandverticalanalysis;torecognizethelimitationsoff

2、inancialstatementanalysis.Howdothethreebasicfinancialstatementstietogether?Warming-upUnitEighteenVocabularyUnitEighteenliquiditysolvencyfootnotehorizontalanalysisverticalanalysislimitationrepresentativelegislationscandalviceversa清偿能力；流动资金偿付能力脚注水平分析，横向分析垂直分析限制代理的；代表立法丑闻反之亦然NotesUnitEigh

3、teenCommon-sizeanalysis,alsocalledverticalanalysis,isthestudyontherelationshipofeachitemtothetotalfigureinasinglestatement.结构分析，也称定量分析，是在单独一张表内分析每个项目于合计数之间的联系。Thequickratio,alsoknownastheacidtestratio,isdesignedtoprovideamorerigoroustestthanthecurrentratioofafirm’sabilitytopayitscurren

4、tliabilitiesontime.速动比率也称酸性测试比率，旨在提供一个比流动比率更为严格的对企业及时偿付流动负债能力的测试。NotesUnitEighteenequityratio产权(权益)比率。它是用股东产权对资产总额的比率。说明企业资产总额中由股东提供的资产来源部分。Theinventoryturnoverratiohelpsjudgehowwellinventoryiscontrolledandmanaged.Itassistsoneinevaluatingwhetherachangeininventoryisduetoachangeinsalesor

5、tosomeotherfactorsuchasslowdowninthetimeittakesforthefirmtoproduceandsellitsinventory.存货周转率有助于人们判断存货控制和管理的完善程度。它可以帮助人们评价存货的变动是由于销货收入的变化，还是由于诸如企业生产和销售存货的速度放慢等其他原因。NotesUnitEighteenThisratioisparticularlyusefulmeasureofprofitabilityfromtheviewpointoftheownersbecauseitrelatesthetwofundame

6、ntalfactorsinanyinvestmentsituation-theamountoftheowners’investmentandthereturnearnedfortheownersonthatinvestment.就所有者的观点而言，这一比率是衡量盈利能力的特别有用的比率，因为它把任何投资情况下的所有者投资额与业主在该投资额上赚得的收益这两个基本因素联系起来。ExercisesUnitEighteenI.TermStudy.MatchthetermsincolumnAwiththedefinitionsincolumnB.AB1.acid-test(q

7、uick)ratio2.currentratio3.horizontalanalysis4.inventoryturnoverA.ameasureusedtoevaluateacompany’sliquidityandshort-termdebt-payingability.B.ameasureofacompany’simmediateshort-termliquidity.C.ameasureoftheliquidityofinventory.D.atechniqueforevaluatingaseriesoffinancialstatementdataove