项目二 财务报表的初步分析 ---- 资产负债表初步分析
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项目二 财务报表的初步分析 ---- 资产负债表初步分析. 一、资产负债表质量分析 因为会计确认、计量的一些局限性,例如计 量属性的选择、财务人员的主观判断,使得账 簿和报表的数据并不能完全无误地反映企业真 实的财务状况,其质量分析就是 对 企业 财务状 况的质量 进行分析 ,反映企业 真实 财务状况的 程度 。. 项目二 财务报表初步分析 --- 资产负债表初步分析 --- 货币资金. ( 一 ) 货币资金 货币资金是企业 流动性最强的资产。 企业保持一定的货币资金的动机主要有: - PowerPoint PPT PresentationTRANSCRIPT
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--- 2008110AB100 1 0002
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-- A (1)2008110B 1000 1000(2) 2 2
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--- A50200928100 A (1)2008110 2000 50 20 2070
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* --- 200411,366150000100800007%(6).200411700000.:1);2)3) 4).
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* --- =+ =1500006+100=900100 = 150000 4.767 +100 0.666=715050+66.6 700000 ,700000.
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* --- : =- =900100-700000=210100 200441 --- 700000 200100 --- 900100
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