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google财务报表分析.doc

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google财务报表分析.doc

《财务报表分析》 应收账款分析 分析应收账款的会计政策 1. 2007 and 2008 accounts receivable accounting policy much the same 2.2009 years of accounts receivable accounting policy 3. 2010 and 2011 accounts receivable accounting policy much the same In 2007 and 2008, accounts receivable accounting policy 2009 years of accounts receivable accounting policy In 2010 and 2011, accounts receivable accounting policy Accounts receivable bad debt loss calculation methods: Bad debt confirmation standard is: (1) the debtor death, with its heritage after payments are still unable to recover; (2) of the debtor's bankruptcy, with its bankruptcy property is still unable to recover after payments; (3) the debtor within a relatively long period of fails to perform the debt obligations, and have enough evidence that can't receive back or back the chance. Confirmation of bad loans before the approved by allowance method accounting in obtaining approval and the corresponding accounts receivable (including accounts receivable and other receivables) cancel after verification. Bad debt accounting methods: the company's bad debt accounting the allowance method, the final company for accounts receivable (including accounts receivable and other receivables) according to the ageing analysis withdrawal bad debt b.应收账款与主营业务收入的关系,需要作图,如有异常需要分析原因主营业务收入 应收账款 2007年 16,594 837 2008年 21,796 334 2009年 23,651 504 2010年29,321 ? 1,129 2011年 37,905 1,156 Accounts receivable and advocate business wu income relations: Accounts receivable is substantially as the main business income increases. But in 08 situation is abnormal. 08 years, advocate business wu income continue to rise, but the accounts receivable in decline. c.应收账款占整个资产的比重,需要作图,如有异常需要分析原因应收账款 总资产 2007年 837 25,336 2008年 334 31,768 2009年 504 40,497 2010年 1,129 57,851 2011年 1,156 72,574 Accounts receivable accounts for the proportion of total assets total lattice with the total assets increased, both a positive correlation relationship. No abnormal d.应收账款的周转率,需要作图 应收账款周转率=销售收入/应收账款平均余额销售收入 应收账款余额年初数 应收账款余额年末数 平均余额 周转率 2007年 16593.99 1322.34 2162.52 1742.43 9.52 2008年 21795.55 2162.52 2642.19 4804.71 4.54 2009年 23650.56 2642.19 3201.72 2921.955 8.09 2010年 29321.00 3201.72 5002.00 4101.86 7.15 2011年 37905.00 5002.00 6172.00 5587 6.78e.应收账款的账龄分析,用表拟出历年的变化,对计提的坏账准备分析是否合理 2011年: Considering the company use credit risk portfolio to withdrawal bad debt reserve for reasonable phenomenon 2010年: Considering the company withdrawal bad debt reserve follow the credit risk portfolio consideration, for reasonable. 2009年: Considering the company is according to the credit risk combined withdrawal, for reasonable. 2008年: According to the credit risk by using combined withdrawal, so for reasonable . 2007年: In strict accordance with the ageing process withdrawal, for reasonable and legal practice . f.应收账款的交易对象分析 2007年: 2008年: 2009年: 2010年: 2011年: 存货的分析 分析存货的会计政策 1. 2007 and 2008 years of inventory as well as accounting policy 2. 2009 year

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