摘要
阐述经营者如何利用基本财务报表计算各项比率指标，根据各项财务比率分析企业的清偿务能力、资产管理效率、负债风险高低等情况。
This article discusses how to calculate different retioes with basic financial statements.The managers should grasp how to analyse capacity to repay,managerial efficiency of asset,risk of liabilities and capacity to gain in accordance with different financial data,so that control process of production comprehensivly and improve economic results rapidly.
出处
《沈阳建筑工程学院学报》
1997年第2期198-201,共4页
Journal of Shenyang Archit Civil Eng Univ: Nat Sci
关键词
财务比率分析
速动比率
企业会计
财务报表
financial ratio analysis
quick ratio
profit to sales ratio
turnover of fixed assets
period expenses
