[雙語翻譯]會計專業(yè)外文翻譯—企業(yè)或機構財務報表分析的必要性

1、字數：英文 字數：英文 2541 2541 單詞， 單詞，15110 15110 字符；中文 字符；中文 4377 4377 漢字 漢字出處： 出處：Suneetha Suneetha G.The G.The Need Need Of Of Financial Financial Statement Statement Analysis Analysis In In A Firm/An Firm/An Orgnization[J]Int

2、ernational Orgnization[J]International Journal Journal of of Science Science Engineering Engineering and and AdvanceI AdvanceI Technology(JSEAT).2017,5(6):731-735. Technology(JSEAT).2017,5(6):731-735.外文文獻： 外文文獻： The Need

3、 Of Financial Statement AnalysisIn A Firm/An OrgnizationAbstract Financial statement analysis play a dominate role in setting the frame watt of managerial decisions through analysis and interpretation of financial state

4、ment. This paper discusses about financial ? strength and weakness of the company by properly establishing relationship between the items of balance shed and profit and loss account. In order to judge the profitability a

5、nd financial soundness of the company horizontal, and vertical analyze or done. The various technique used in analyzing financial statement included 'comparative statement, common size statement, trend analysis and r

6、atio analysis. The results suggest that the ratio approach is a highly useful tool in financial statement analysis, especially when a set of ratios is used to evaluate a firm's performance.Key words: Financial statem

7、ent analysis, to evaluate a firm's performance. 'Comparative statement. Common size statement, trend analysis and ratio analysis.1.IntroductionThe basis for financial analysis , planning and decision making is fi

8、nancial information/a business firm has to prepares its financial accounts viz., balance sheet , from the available accounting data and financial statements. The analysis is done by properly establishing the relationship

9、 between the items of balance sheet and profit and loss account. The first task of the financial analyst is to determine the information relevant the decision under consideration from the total information contained in f

10、inancial statement. The second step is to arrange information in a way to highlight significant relationships. The final step is interpretation and drawing of inferences and conclusions. Thus financial analysis is the pr

11、ocess of selection, relating and evaluation of the accounting data or information.Purpose of financial statements analysisFinancial statements analysis is the meaningful interpretation of 'financial statements 'f

12、or panics demanding financial information. It is not necessary for the proprietors alone. In general, the purpose of financial statements analysis is to aid decision making between the users of accounts?To evaluate past

13、performance and financial position?To predict future performanceTools and techniques of financial analysis:?Comparative balance sheet?Common size balance sheet?Trend analysis?Ratio analysis?Comparative balance sheetCompa

14、rative financial statements is a statement of the financial position of a business so designed as to facilitate comparison of different accounting variables for drawing useful inferences. Financial statements of two or m