財(cái)務(wù)報(bào)表文獻(xiàn)翻譯--財(cái)務(wù)報(bào)表分析方法水平分析 縱向分析

1、<p>　　財(cái)務(wù)報(bào)表分析方法：水平分析 縱向分析</p><p>　　財(cái)務(wù)報(bào)表信息被外部和內(nèi)部用戶同時(shí)使用，包括投資者，債權(quán)人，管理者和行政人員。這些用戶必須分析這些資料，以作出商業(yè)決定，因此理解財(cái)務(wù)報(bào)表是非常重要的。執(zhí)行財(cái)務(wù)報(bào)表分析存在幾種方法。本文討論其中的兩個(gè)方法：水平分析和縱向分析。</p><p><b>　　水平分析</b></p>

2、<p>　　財(cái)務(wù)報(bào)表分析的方法通常涉及比較某些信息。水平分析比較了若干會(huì)計(jì)期間的具體項(xiàng)目。例如，應(yīng)付帳款，可以是在一個(gè)會(huì)計(jì)年度內(nèi)月與月之間相比，或在一個(gè)會(huì)計(jì)年度外年與年之間相比。這些比較是同一種方法的兩種不同的實(shí)現(xiàn)形式。</p><p><b>　　絕對(duì)美元</b></p><p>　　其中一個(gè)展示水平比較財(cái)務(wù)報(bào)表分析方法的當(dāng)然屬在一段時(shí)間內(nèi)某些項(xiàng)目的絕對(duì)

3、美元數(shù)額。例如，這個(gè)方法會(huì)比較多的涉及到幾個(gè)會(huì)計(jì)期間內(nèi)營(yíng)運(yùn)開支的實(shí)際金額。這種方法是有價(jià)值的，當(dāng)試圖確定是否是保守的公司或在某些項(xiàng)目的開支過(guò)高。這種方法還有助于確定對(duì)公司的影響，如增加天然氣價(jià)格或降低材料成本。</p><p><b>　　百分比</b></p><p>　　另一個(gè)展示水平財(cái)務(wù)報(bào)表分析方法可以比較一段時(shí)間在某些項(xiàng)目的百分比差異。這項(xiàng)改變金額轉(zhuǎn)換為百分比

4、變化。例如，在經(jīng)營(yíng)期間的費(fèi)用從一個(gè)周期的1000美元至兩個(gè)周期的1,050美元的變化將被報(bào)告為5％的增長(zhǎng)。這種方對(duì)比較小公司到大公司特別有用。</p><p><b>　　縱向分析</b></p><p>　　縱向分析對(duì)財(cái)務(wù)報(bào)表中的具體數(shù)字進(jìn)行單獨(dú)的分析比較。比較報(bào)告為百分比。這種方法比較幾個(gè)項(xiàng)目中，在同一會(huì)計(jì)期間的一個(gè)特定項(xiàng)目。用戶經(jīng)常通過(guò)比較后的幾個(gè)時(shí)期的分析來(lái)展

5、開縱向分析。這可以揭示趨勢(shì)，可能對(duì)決策有幫助。一個(gè)對(duì)損益表和資產(chǎn)負(fù)債表的縱向分析說(shuō)明如下。</p><p><b>　　損益表</b></p><p>　　展示損益表的縱向分析可以比較損益表中每個(gè)涉及到銷售收入的項(xiàng)目。然后涉及到的每個(gè)項(xiàng)目，被報(bào)告為占銷售額的百分比。例如，如果銷售等于10,000美元以及營(yíng)運(yùn)開支相當(dāng)于1000美元，然后將作為營(yíng)業(yè)費(fèi)用10％的銷售額報(bào)告。

6、 </p><p><b>　　資產(chǎn)負(fù)債表</b></p><p>　　展示資產(chǎn)負(fù)債表的垂直分析可以比較涉及資產(chǎn)負(fù)債表中每個(gè)項(xiàng)目的總資產(chǎn)。每個(gè)項(xiàng)目，然后報(bào)以總資產(chǎn)的百分比。例如，如果現(xiàn)金等于5000美元，總資產(chǎn)等于25,000美元，那么將被視為現(xiàn)金總額的20％的資產(chǎn)報(bào)告。</p><p>　　Financial Statement Analys

7、is Methods：Horizontal Vs. Vertical Analysis</p><p>　　Financial statement information is used by both external and internal users, including investors, creditors, managers, and executives. These users must an

8、alyze the information in order to make business decisions, so understanding financial statements is of great importance. Several methods of performing financial statement analysis exist. This article discusses two of the

9、se methods: horizontal analysis and vertical analysis.</p><p>　　Horizontal Analysis</p><p>　　Methods of financial statement analysis generally involve comparing certain information. The horizont

10、al analysis compares specific items over a number of accounting periods. For example, accounts payable may be compared over a period of months within a fiscal year, or revenue may be compared over a period of several yea

11、rs. These comparisons are performed in one of two different ways.</p><p>　　Absolute Dollars</p><p>　　One method of performing a horizontal financial statement analysis compares the absolute doll

12、ar amounts of certain items over a period of time. For example, this method would compare the actual dollar amount of operating expenses over a period of several accounting periods. This method is valuable when trying to

13、 determine whether a company is conservative or excessive in spending on certain items. This method also aids in determining the effects of outside influences on the company, such as incr</p><p>　　Percentage

14、</p><p>　　The other method of performing horizontal financial statement analysis compares the percentage difference in certain items over a period of time. The dollar amount of the change is converted to a p

15、ercentage change. For example, a change in operating expenses from $1,000 in period one to $1,050 in period two would be reported as a 5% increase. This method is particularly useful when comparing small companies to lar

16、ge companies.</p><p>　　Vertical Analysis</p><p>　　The vertical analysis compares each separate figure to one specific figure in the financial statement. The comparison is reported as a percentag

17、e. This method compares several items to one certain item in the same accounting period. Users often expand upon vertical analysis by comparing the analyses of several periods to one another. This can reveal trends that

18、may be helpful in decision making. An explanation of Vertical analysis of the income statement and vertical analysis of the balance shee</p><p>　　Income Statement</p><p>　　Performing vertical an

19、alysis of the income statement involves comparing each income statement item to sales. Each item is then reported as a percentage of sales. For example, if sales equals $10,000 and operating expenses equals $1,000, then

20、operating expenses would be reported as 10% of sales.</p><p>　　Balance Sheet</p><p>　　Performing vertical analysis of the balance sheet involves comparing each balance sheet item to total assets

21、. Each item is then reported as a percentage of total assets. For example, if cash equals $5,000 and total assets equals $25,000, then cash would be reported as 20% of total assets.</p><p><b>　　財(cái)務(wù)報(bào)表分析的

22、類型</b></p><p>　　財(cái)務(wù)報(bào)表分析的類型有很多，會(huì)計(jì)師們通常會(huì)根據(jù)他們自己的需要和方便程度去選擇這些財(cái)務(wù)報(bào)表分析的類型。下面介紹一些財(cái)務(wù)報(bào)表分析的類型：</p><p>　　內(nèi)部分析：內(nèi)部財(cái)務(wù)報(bào)表分析通常指被那些可以接觸到公司所有內(nèi)部財(cái)務(wù)信息的公司內(nèi)部人員所做的分析。例如：由高層管理人員，財(cái)務(wù)經(jīng)理，員工所做的分析等可以被稱為內(nèi)部財(cái)務(wù)報(bào)表分析。</p>

23、<p>　　外部分析：外部分析通常指被公司外部的商行所做的分析。這些當(dāng)事方獲得有限的財(cái)務(wù)資料通常這些資料已被公司對(duì)外公布或是向分析師透露過(guò)的。</p><p>　　水平分析：在水平分析財(cái)務(wù)報(bào)表這種情況下財(cái)務(wù)報(bào)表是被水平的進(jìn)行分析的。水平分析，例如比較報(bào)表分析和趨勢(shì)報(bào)表分析。在水平分析比較同一項(xiàng)目的情況中，通常將這一年和前一年進(jìn)行比較。在這種情況下，一年多的公司的財(cái)務(wù)報(bào)表是必不可少的。</p>

24、<p>　　縱向分析：在縱向分析的情況下，往往只需一年的財(cái)務(wù)報(bào)表即可。在這種情況下財(cái)務(wù)報(bào)表是被縱向的進(jìn)行分析的。一個(gè)特定的項(xiàng)目，在利潤(rùn)表和資產(chǎn)負(fù)債表中的可用資金總額/凈銷售額，可以同其他的所有項(xiàng)目進(jìn)行比較。</p><p>　　動(dòng)態(tài)分析：在動(dòng)態(tài)分析的情況下超過(guò)一年的財(cái)務(wù)數(shù)據(jù)是必不可少的。動(dòng)態(tài)分析，例如為一年以上的比率計(jì)算，比較報(bào)表分析，趨勢(shì)分析等，這種分析具有更廣泛的范圍，因?yàn)樗欣谠谝欢螘r(shí)間內(nèi)比

25、較，即年與年之間的比較。</p><p>　　靜態(tài)分析：在靜態(tài)分析的情況下，只有一年的財(cái)務(wù)數(shù)據(jù)可以被利用。它的范圍有限，因?yàn)樗灰M(jìn)行一年一年的比較。靜態(tài)分析，例如只需計(jì)算一年的比率，常見的共同比分析等。</p><p>　　長(zhǎng)期分析：在這種情況下，往往根據(jù)長(zhǎng)期償債能力的穩(wěn)定和盈利能力的位置來(lái)判斷。它是為長(zhǎng)期資金提供幫助的。它通常根據(jù)超過(guò)一個(gè)周期的時(shí)間來(lái)判斷公司的地位，而不僅僅只是根據(jù)一年

26、或比一年更少的時(shí)間來(lái)判斷。</p><p>　　短期分析：它是為短期資金提供幫助的。短期資金的流動(dòng)負(fù)債。主要是貿(mào)易債權(quán)人和銀行以提供銀行透支及短期貸款而使用短期分析。這主要是與該公司營(yíng)運(yùn)資金管理有關(guān)的分析。</p><p>　　企業(yè)內(nèi)部分析：企業(yè)內(nèi)部分析被使用于比較超過(guò)一個(gè)周期的同業(yè)公司財(cái)務(wù)業(yè)績(jī)表現(xiàn)。過(guò)去幾年的業(yè)績(jī)表現(xiàn)被用來(lái)與本年度的業(yè)績(jī)表現(xiàn)進(jìn)行比較，這比較用來(lái)說(shuō)明商行正在往哪個(gè)方向在移動(dòng)

27、。對(duì)于企業(yè)內(nèi)部分析技術(shù)如比率分析，常見的共同比分析，比較分析和趨勢(shì)分析技術(shù)都可以被使用。</p><p>　　企業(yè)間分析：企業(yè)間分析被使用于同一時(shí)期同一行業(yè)的兩家公司的財(cái)務(wù)指標(biāo)。它有助于幫助了解哪家公司有一個(gè)相對(duì)較好的業(yè)績(jī)表現(xiàn)。對(duì)于企業(yè)間分析技術(shù)如比率分析，常見的共同比分析，比較分析都可以被使用。</p><p>　　這些財(cái)務(wù)報(bào)表分析類型被很多公司所采用，用來(lái)知道他們?cè)谑袌?chǎng)上的立場(chǎng)，同時(shí)也

28、幫助他們知道他們的競(jìng)爭(zhēng)對(duì)手的立場(chǎng)在哪里。財(cái)務(wù)報(bào)表分析是非常重要的，因?yàn)樗峁┯嘘P(guān)本公司的財(cái)務(wù)信息。</p><p>　　Types of Financial Statement Analysis</p><p>　　There are many types of financial statement analysis and accountants use these types of

29、financial statement analysis as per their requirement and comfort. To name some of the types of financial statement analysis are as  follows:</p><p>　　Internal Analysis: an internal financial statement

30、analysis is done by insiders of the firm who have access to all the financial information. E.g. Analysis done by the top management, finance manager, employees, etc. can be termed as internal financial statement analysis

31、.</p><p>　　External Analysis: External analysis is an analysis done by outsiders to the business firm. Such parties have access to limited financial information which are published or revealed to the analyst

32、s by the firm.</p><p>　　Horizontal Analysis: In case of horizontal analysis the financial statements are analyzed horizontally. Examples of horizontal analysis are comparative statement analysis and trend st

33、atement analysis. In the case of a horizontal analysis the same item is compared of one year with the preceding year. In this case more than one year's companies financial statements are essential.</p><p&g

34、t;　　Vertical Analysis: In case of vertical analysis only one year's financial statement is required. The analysis is done vertically in this case. A particular item, i.e. net sales in income statement and in Balance

35、sheet total capital available/employed, is compared with all other items.</p><p>　　Dynamic Analysis: In case of dynamic analysis more than one year's financial data is essential. Examples of dynamic anal

36、ysis are ratios calculated for more than one year, comparative statement analysis, trend analysis, etc. such an analysis has broader scope since it facilitates comparison over a period of time i.e. year-to-year compariso

37、n.</p><p>　　Static Analysis: in case of static analysis only one year's financial data can be utilized. It has limited scope since year-to-year comparison cannot be done. Examples of static analysis are

38、ratios calculated of only one year, common size analysis, etc.</p><p>　　Long Term Analysis: In this case the long tem solvency, stability and profitability positions are judged. It is helpful for long term p

39、roviders of funds. It judges the company's position over a period of time and not just for one year or less than that.</p><p>　　Short Term Analysis: it is helpful for short term providers of funds. Short

40、 term funds are current liabilities. Mainly trade creditors and banks in order to provide Bank overdraft and short term loans use short term analysis. It is mainly concerned with analysis of the firm working capital mana

41、gement.</p><p>　　Intra Firm Analysis: Intra firm analysis is used for comparing the financial performance of the same business firm over a period of time. Past years performance is compared with the current

42、year's performance which indicates that in which direction the business firm is moving. For intra firm analysis techniques like ratio analysis, common size analysis, comparative analysis and trend analysis are used.&

43、lt;/p><p>　　Inter Firm Analysis: Inter-Firm analysis is used to compare the financial figures of two firms from the same industry for the same period. It helps to know which firm is having a comparatively bette

44、r performance. Techniques like ratio analysis, common size analysis, and comparative analysis are used for inter-firm analysis.</p><p>　　These are types of financial statement analysis that are used by compa

45、nies to know where they stand in the market and it also helps them to know where their competitors stand. Financial Statement analysis is very important as it give information about financial satiability of the company.&