论文部分内容阅读
对于会计报表中的每一个会计科目的分析,都要进行合法、合规和合理性分析,透视会计科目背后经济业务的内容构成和真实性。 2003年末,ST达曼货币资金为7.44亿元,现金资产比高达33%;与这种低效资产配置同时存在的,是公司短期借款高达6.76亿元。更进一步分析,ST达曼2003年末货币资金占该年度主营业务收入比率高达347.75%。并且,这种高现金高借款,以及高现金收入比的情况自2001年始,已持续存在三年。终于,2004年6月18日,上交所的一则公开谴责揭示了部分答案,据称:“2003年度,公司违规为大股东西安翠宝首饰集团公司9,250万元银行借款提供担保;另外,公司以存单质押
Analysis of each accounting title in the financial statements, should conduct legal, compliance and rationality analysis, perspective accounting subjects behind the economic composition and authenticity of the business. At the end of 2003, ST Daman’s monetary fund was 744 million yuan with a cash-to-cash ratio of 33%. Co-existence with this inefficient asset allocation was as much as 676 million yuan in short-term borrowings. Further analysis, ST Dammam end of 2003 monetary funds accounted for the main business revenue ratio as high as 347.75%. Moreover, this high cash-high borrowing, as well as a high cash-to-income ratio, has been in existence for three years since 2001. Finally, on June 18, 2004, a public reprimand from the Shanghai Stock Exchange revealed some of the answers. It was said: ”In 2003, the Company provided security for its bank loan of 92.2 million yuan, the major shareholder of Xi’an Cui Bao Jewelry Group Company. In addition, the Company Pledge with the deposit certificate