頁籤選單縮合
題名 | A公司財務分析=The Analysis of "A Company" Financial Statemant |
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作者 | 沈健華; 潘壽智; 吳豪彥; | 書刊名 | 環球商業專科學校學報 |
卷期 | 5 1998.01[民87.01] |
頁次 | 頁109-120 |
分類號 | 553.977 |
關鍵詞 | 財務分析; 財務報表; 償債能力; 獲利能力; 比率分析; Financial analysis; Financial statement; Solvency; Profitability; Ratio analysis; |
語文 | 中文(Chinese) |
中文摘要 | 財務分析的主要功能或目的是使用財務報表上的資料,透過各種分析技術後,轉 變成有用且珍貴的資訊,以提供參考公司內部管理階層或外部人士做為面臨決策的一種依據 。這分析技術或工具包括有共同比分析法、比較分析法、趨勢分析法及比率分析法。例如: 公司債權人想瞭解一家公司的長、短期償債能力,因為他們希望公司能依照日期償還債務及 利息。 而投資者想瞭解一家公司的獲利能力,因為他們希望公司的股票增值且分配股利。而透過流 動性的分析,管理階想瞭解公司的經營效能。 |
英文摘要 | o analyze the financial statements includes many ways such as the horizontal analysis, trend analysis, vertical analysis and ratio analysis. Through these techniques, we can highligh important information or relationships in the financial statements and thus aid in the decision making by internal managers or external users. Generally, the maim focus analysis is on the external use of financial analysis The creditors need to require the information such as the short-term or long-term solvency because they expect a loan to be repaid according to its terms. Investors also want to know the information such as the company's profitability because they hope to receive dividends and an increase in value. The managers want to know the managerial effectiveness through the information such as the liquidity. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。