• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Analysis Of The Role Of Qualitative Analysis In Financial Analysis

    2014/3/11 20:27:00 54

    Qualitative AnalysisFinancial AnalysisFinancial Management

       1. quantitative analysis Qualitative analysis


    (1) what is quantitative analysis?


    Quantitative analysis, popularly speaking, refers to the use of "numbers" to describe the characteristics of a thing. According to the statement of corporate balance sheet profit, the figures provided by the cash flow statement can be used to quantify the financial status of enterprises through the calculation of the liquidity ratio, the quick ratio, the property rights ratio and the net assets yield, and so on. To put it simply is to use numbers to speak.


    (2) what is qualitative analysis


    Qualitative analysis refers to the use of "language" to describe the characteristics of a thing. Based on the intuition and experience of the analyst, the method of judging the nature, characteristics and development of the object is based on the analysis of the past and present continuity and the latest information.


       2. Why should we attach importance to qualitative analysis?


    Long term plan economic system In China, financial analysts only attach importance to quantitative analysis, do not attach importance to qualitative analysis, and are mainly based on quantitative analysis.


    The ultimate goal of compiling and providing financial reports is to achieve the rational allocation of social resources. Therefore, the existing and potential investors, creditors, governments and their organizations require enterprises to provide financial reports that reflect the financial situation, operating results and cash flows of the enterprises in a real and fair manner. In order to occupy more social resources and achieve the purpose of illegal gain, enterprise management deliberately deliberately whitewash financial reports, and set up traps for financial reporting through various means. At present, the distortion of accounting information and the serious phenomenon of accounting fraud have made China's accounting work shrouded in the shadow of false accounts. Especially the consumer credit business, most of the customers are not in their own group of enterprises, many are not very familiar with the dealer.


    Moreover, the financial statements are only the result of the company's business activities, rather than the reasons for the company's growth. The growth of a company depends on the growth space of its industry, and depends on the competitive advantage and core competitiveness of the company. The financial statements reflect the past and present of the company, and it does not reflect the future. If we only use quantitative analysis method, it is difficult to fully reflect the real operation and financial changes of enterprises, and can not make correct financial statement analysis conclusion.


    Moreover, the production and operation activities of enterprises are complex, and are often influenced by many factors. These factors can not be directly expressed by numerical value, such as the quality of the management of the company, integrity, business environment, management, development and innovation, and even the corporate culture. Such factors that are not easy to draw conclusions from financial indicators need to be examined through a series of qualitative methods. Qualitative analysis can transform a large amount of accounting data into useful information for decision makers and reduce the uncertainty of decision making. Only in this way can we accurately evaluate the various abilities of enterprises and find out the existing problems, and reduce the decision-making errors caused by the conclusion of financial analysis.


      3. The main contents of qualitative analysis.


      (1) analysis of notes to accounting statements


    As an important part of accounting statements, the annotations of accounting statements are supplementary explanations and detailed explanations of contents and items that cannot be adequately expressed by accounting statements themselves. Through the analysis of the annotations of accounting statements, financial analysts can fully understand the basic accounting assumptions, accounting policies and accounting estimates changes, related party relations and transactions, balance sheet events and other financial statements that can not be reflected but are very important for financial analysis.


    For example, because of the existence of contingent liabilities, the liabilities recognized by the balance sheet do not necessarily reflect the total liabilities of an enterprise. Therefore, the analysis of corporate solvency should combine the notes of accounting statements. If there are contingent liabilities, it will obviously weaken the liquidity of the current assets of enterprises. If there is a contingent liability which is not disclosed, the accuracy of the debt paying ability index will be greatly reduced. The ratio of assets and liabilities that does not take into account liabilities has exaggerated the solvency of enterprises.

    • Related reading

    Analyzing The Wisdom Of "Micro Decision Making" In Management Accounting

    Accounting teller
    |
    2014/3/10 12:53:00
    19

    財務預算的差異分析及考核

    Accounting teller
    |
    2014/3/8 16:07:00
    40

    Four Ways To Interpret Financial Statements

    Accounting teller
    |
    2014/3/8 14:49:00
    86

    Seven Types Of Financial Fraud

    Accounting teller
    |
    2014/3/7 22:06:00
    8

    Analysis Of The Methods And Skills Of Audit Inquiry

    Accounting teller
    |
    2014/3/6 22:53:00
    9
    Read the next article

    Selling Words Can Impress Customers How To Retain Male Customers.

    In fact, the first choice for a man's shopping is brand. As long as the customer enters the store, it means that he trusts the brand to a large extent, and generally dislikes the brand he doesn't like or is familiar with. Another key selling secret is to see if there are women escorts around a male customer. Of course, there are different ways to deal with the two situations of shopping and escorting women.

    主站蜘蛛池模板: 欧美69vivohd| 青青热久久久久综合精品| 精品久久久久久中文字幕| 成年美女黄网站18禁免费| 国产一区小可爱原卡哇伊| 丰满人妻一区二区三区视频53| 象人族女人能吃得消吗| 日本一二三区视频| 国产xxxx视频在线观看| 中文字幕+乱码+中文乱码| 精品爆乳一区二区三区无码AV | 健身私教干了好几次| www久久精品| 特级黄色免费片| 国内a级毛片免费···| 亚洲日本va午夜中文字幕一区| 1000部禁片黄的免费看| 欧亚专线欧洲s码wm| 国产后入清纯学生妹| 丰满少妇被猛烈进入高清播放| 美女羞羞视频网站| 女人张腿让男桶免费视频大全| 亚洲高清日韩精品第一区| 91在线亚洲精品专区| 欧美一区二区三区久久综合| 国产成人精品美女在线| 久久久久久亚洲精品| 精品人妻少妇一区二区| 欧美人善交videosg| 国产成人无码av在线播放不卡| 久久亚洲免费视频| 精品无码av无码专区| 成在线人永久免费视频播放| 免费网站看V片在线18禁无码| aaa国产一级毛片| 欧美一级二级三级视频| 国产免费小视频在线观看| 丝袜高跟美脚国产1区| 波多野结衣护士系列播放| 国产真实伦偷精品| 中文字幕在线观看亚洲|