虽然与2000年初相比,当前美国的家庭负债比率(Debt Services Ratio,DSR)和财务负债比率(Financial Obligations Ratio,FOR)都只有不到2个百分点的增长,但一旦抵押贷款利率上升,负债比率和财务负债比率都将有大幅度的上升,美国家...
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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。
Traditionally, analysis of financial reports was mainly made on balance sheet and income statement typically with structure, tendency and rate analysis.
我们发现, 银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视, 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
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