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在美国,会计评估的一个方面是运用各种比率分析公司财务报表。比率分析法起源于短期信用分析,最早可追溯到19世纪末。从那以后,分析家们发展了众多在开业者和学会会员中广泛使用的各种财务分析比率。距今较近的进展是财务会计准则委员会(FASB)要求公司编制现金流量表。但至今对于可能用来评价公司业绩的完整的现金流量比率体系我们还研究甚
In the United States, one aspect of accounting assessment is the use of various ratios to analyze corporate financial statements. The ratio analysis method originated from short-term credit analysis, which dates back to the end of the 19th century. Since then, analysts have developed a variety of financial analysis ratios that are widely used among practitioners and members of the society. Closer to the present, the Financial Accounting Standards Board (FASB) asked the company to prepare a cash flow statement. However, we still study the complete cash flow ratio system that may be used to evaluate company performance.