Chapter 2: Financial statement analysis.

第二章，财务报表分析。

Financial statement analysis can fulfill the analysts' demands.

财务报表分析是能够满足分析者的这些要求的。

Topics include working capital management and financial statement analysis.

主题包括营运资金的管理及财务报表分析。

We'll talk more about that in an upcoming post about financial statement analysis.

我们将会在即将发布的财务报表分析博文对这些有更深的讨论。

Again, we'll talk more about that in a future post on financial statement analysis.

再一次，我们将在未来关于财务报表分析的博文中讨论更多。

Object of financial statement analysis is the basic activities of enterprises.

财务报表分析的对象是企业的各项基本活动。

Current ratio is a very important index in company financial statement analysis.

在企业财务报表分析当中，流动比率是一个很重要的指标。

Financial statement analysis is directed by the need to get information for valuation.

财务报表分析所针对的是需要得到的信息进行估价。

Creditors use financial statement analysis to know the safety of principal and the timeliness of interest.

债权人将利用财务报表分析来了解本金的安全性和利息的及时性。

The concept of profit quality is very important in the financial statement analysis of the listed securities companies.

利润质量这一概念，在上市公司财务会计报告分析中十分重要。

Building on your knowledge of accounting and financial statement analysis, you will acquire valuable tools for project appraisal.

你的知识基础上的会计和财务报表的分析，您将获得宝贵的工具，项目评估。

Emphasis on financial statement analysis, cash flow statements, cost analysis, budgeting, and control techniques. Case study method is emphasized.

在这些方面强调：财政决算分析，现金流量表，成本分析，预算和控制技术，还有个案研究。

This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.

本课程财务报表分析和实际业务应用的重点是会计工具，为商业决策方面的应用。

This paper presents a financial statement analysis that distinguishes leverage that arises in financing activities from leverage that arises in operations.

这篇论文提出一个财务报表分析来区别源自财务活动的杠杆作用跟源自经营的杠杆作用之间的不同。

This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.

这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。

Vertical analysis shows the relationship of each item in a financial statement to its total assets on the balance sheet and net sales on the income statement.

纵向分析揭示了财务报表各项与整体的关系。这里的整体指资产负债表的总资产和损益表的净销售收入。

Horizontal analysis, for example, a comparative financial statement, shows the dollar amount and the percentage change in each financial statement item from one period to the next.

横向分析如比较财务报表揭示了财务报表各项从上到下期的金额变动和百分比变动。

The horizontal analysis is the study on percentage changes in financial statement items.

水平分析是对财务报表项目的百分比变化的研究。

This article chooses financial statement as the starting point, USES major-elements analysis to study accounting risk.

本文从上市公司的财务报表出发，利用主成分分析的方法研究财务风险。

Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies.

财务报表的分析必须在本访谈之前进行，因为财务报表可能出现许多重大异常。

Starting from the analysis and evaluation on the current financial statement, this paper puts forward some measures for improving the financial statement.

从现行财务报告的分析与评价入手，提出了改进财务报告的策略。

Balance sheet and income statement are used mainly in current financial analysis about business debt-paying and earning abilities.

现行财务分析主要是利用资产负债表和损益表对企业偿债能力和盈利能力进行分析。

Traditionally, analysis of financial reports was mainly made on balance sheet and income statement typically with structure, tendency and rate analysis.

传统财务报告分析是针对资产负债表和损益表进行的，其典型的分析方法包括结构分析、趋势分析和比率分析。