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1、Unit9StatementAnalysis.LearningObjectivesThemainpurposeofthisunitistointroducethemethodsofanalysingthestatements.Afterlearningthisunit,youshouldbeableto:1.Identifythethreeformsofratioanalysismethods.2.Describethemainratios.3.Outlinethefourratiosassocia
2、tedwithfinancialstructure.4.Explainthefiveratiosassociatedwithprofitability.5.Describethecharacteristicsofhorizontalanalysis.6.Outlinethecharacteristicsofverticalanalysis.7.Masterthemainaccountingtermsrelatedtothestatementanalysis..LeadInHereisasimplef
3、inancialstatementofABCCompany.Readitanddiscussthefollowingquestionswithyourpartner:itemsbalanceCashandcashequivalents600,000Accountsreceivable5,000,000Inventory7,500,000Buildingsandequipments15,000,000Totalassets28,100,000Currentliabilities3,400,000Lon
4、g-termliabilities2,000,000Paid-incapital15,000,000Retainedearnings7,700,000Totalliabilitiesandowner’sequity28,100,000.Questions:1.Whatinformationcanyougetfromthisstatement?Doyouthinkthecompanyoperatewellornot?Giveyourreasons.Therearemanykindsofmethodsf
5、oranalyzingfinancialstatements.Amongthem,Ratioanalysisisthemostusefulandimportantmethod.Itincludesfinancialstructureratios,profitabilityratiosandassetmanagementmeasures.9.1FinancialStructureRatioAnalysisFinancialstructureratiosarebasedonthebalancesheet
6、.Theyareusedtoanalyzethecompany’sliquidityandleverage.Accordingly,therearetwotypesofratios:theliquidityratiosandthe.leverageratios.Currentratioandquickratioaretwowidelyusedratiostoassesstheliquidityofacompany.Andtheleverageratiosincludedebtratioandequi
7、tymultiplier.Theyareusedtoexaminetheaccountingentity’sfinancialleverage.Theformulationtocalculatethefourratiosareasbelow：1.Currentratio=Currentassets/Currentliabilities2.Quickratio=Quickassets/Currentliabilities=Currentassets-Inventories/Currentliabili
8、tiesUsually,thecurrentassetsrefertoassetsthatcanbetransferredintocasheasily.Quickassetsarethosethatcanbemosteasilytransferredintocash.Inventoriesareconsideredastheleasttransferablecurrentassets.Therefore,theydon’tbelongtoquickassets.Qui
