Financial Ratio Analysis

このQ&Aのポイント
  • Financial ratio analysis is a method of examining the relationship between two numbers on the financial statements to draw conclusions about a company's financial condition.
  • Nine key ratios can provide insight into a company's financial health, falling into three categories: liquidity ratios, leverage ratios, and profitability ratios.
  • Analyzing the cash flow statement is another approach to assessing a company's performance.
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  • ベストアンサー

和訳お願いします

和訳お願いします! Financial ratio analysis In financial ratio analysis, the analyst examines the relationship between two numbers on the financial statements-in most cases dividing one number by the other-in order to draw conclusions about a company's financial condition. Although there are potentially as many ratios as there are pairs of financial statement numbers,our discussion will focus on nine ratios can tell us a lot about the financial health of a company. These ratios fall into three categories. Liquidity ratios and leverage ratios seek to answer the question,"Where do they stand?" The former focus on a company's ability to meet its near-term cash requirements, while the latter look at the relationship between liabilities and shareholders' equity. Profitability ratios,which assess a company's profitability, are one approach to answering the question, "How did they do?" The other approach involves an analysis of the cash flow statement,which is discussed in the last section of this chapter. よろしくお願いします。

  • 英語
  • 回答数2
  • ありがとう数2

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  • ベストアンサー
  • sayshe
  • ベストアンサー率77% (4555/5904)
回答No.2

財務比率分析 財務比率分析において、アナリストは、決算書で2つの数字の関係を調べます-ほとんどの場合、会社の財務状態について結論を導き出すために、一方の数字を他方の数字で割り算します。 決算報告書の数字の組があるのと同じくらい多くの比率が潜在的に存在しますが、会社の財務健全性について多くを我々に示すことができる9つの比率に、我々の議論は集中します。 これらの比率は、3つのカテゴリーに分類されます。 流動性比率とレバレッジ比率は「その会社の現在の財務的立ち位置はどうか?」と言う問題に答えようとします。 前者は短期的資金需要を満たす会社の能力に焦点を合わせます、一方、後者は負債と株主資本との関係に注目します。 収益率、これは、会社の収益性を評価するものですが、「会社の営業がどう行われたか?」と言う質問に答えるための一つのアプローチ(取り組み)です。 もう一方のアプローチはキャッシュ・フロー計算書の分析にかかわります。これについては、本章の最後のセクションで議論します。

sattun0427
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お礼

ありがとうございます!

その他の回答 (1)

  • bakansky
  • ベストアンサー率48% (3502/7245)
回答No.1

 財務比率分析 財務比率分析において分析家は財務諸表の2つの数字を調べる。大抵は一方を他方で割って、その会社の財務状態を見る。 財務諸表の2つの数値以外にも、企業の経営状態を見るのに9つの数字がある。 これらの数値は3つのカテゴリーに分けられる。活動性比率と梃子率は会社の現状を見る。前者は短期の現金需要に対する会社の能力を見、後者は債務と自己資本を見る。 利益率はその会社の収益性表しているので、これまでの現状が分る。また、キャッシュ・フロー計算書の分析というものもあるが、それは本章の後の部分で論じる。 * 素人なのでまるで意味が分りませんので、直訳です。変なところは修正願います。

sattun0427
質問者

お礼

ありがとうございます!

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