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财务比率分析是企业财务分析最基本的方法,也是评价企业财务状况和经营成果的基本依据,本文探讨了新会计准则的主要变化对财务比率分析可能造成的影响,这样,在同等经营状况下,财务会计报告上列示的经营成果必将和实施前产生明显的差异,做为财务会计报告使用者对此变化应有足够的认识。
Financial ratio analysis is the most basic method of enterprise financial analysis, as well as the basic basis for evaluating the financial status and operating results of enterprises. This article explores the possible impact of major changes in new accounting standards on financial ratio analysis. In this way, under the same operating conditions, The results of operations listed in the financial and accounting reports are bound to have obvious differences from those before the implementation and should be sufficiently recognized by the users of the financial and accounting reports.