损益表分析是商业银行对其在一个会计期间内损益报表的分析。目的在于了解分析该行在一个会计期间内所取得的经营成果及其形成的原因。
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。
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.
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。
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.
其次是现金流量表与损益表比较分析。
This was followed by a comparative analysis of cash flow and profit and loss account.
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