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澳大利亚财务会计专业assignment

分析财务报表是财务重要的一部分。对于上市公司来说,更大程度的参与一般公众性质的全球利益相关者,有时意味着全面评估完成财务报表。一些基本原因的评估公司的财务报表包括当前操作的评估、比较当前与过去的表现性能,对其他公司和行业标准进行比较,研究操作的有效性和效率和资源利用效率的水平。

相关性背后的基本原理可以用来评估一个公司的财务报表,公司可以获得相应的资源;它应该将这些资源转化为利润，并且要生产商品和提供服务。会计比率是用来衡量之间的关系资源和金融流动，从自己的过去,最终竞争对手和整个行业显示的结果会有所偏离。

广泛地说,比率分为三类即财务比率、经营比率和财务比率分析估值比率。流动性和杠杆比率,操作性处理活动和盈利能力比率相对于资产或收益用来评估市场价格。

Analysis of financial statements has being part of the bed rock of finance itself. For publicly traded companies, the greater level of participation by the general publics and sometimes global stakeholders has meant comprehensive assessments are done on their financial statements. Some of the basic reasons for the assessment of the financial statement of companies include the evaluation of current operations, compare the current performance with past performance, make comparison against other firms and industry standards, study the effectiveness and efficiency of operations and the level of efficiency in the utilization of resources.

The rationale behind the assessment of a firm’s financial statement is such that a firm has being given resources; it is supposed to convert those resources into profit through the production of goods and the provision of services. Accounting ratios are meant to measure the relationships between resources and financial flows to show ways in which the firm’s results deviate or otherwise from its own past, that of competitors and ultimately the industry as a whole.

Broadly, ratios are classified into three categories namely financial ratios, operational ratios and valuation ratios. Financial ratios cover liquidity and leverage ratios, operational ratios deal with activity and profitability ratios while valuation ratios assess market prices relative to assets or earnings. Each one of these classes of ratios measures various components of the company’s overall performance and provide insight to investors and other interested parties alike. The very popular ratio used in the general assessment of a company’s performance has being the Return on Investment (ROI), which is itself one of the profitability ratios.

A performance measure used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments. To calculate ROI, the benefit (return) of an investment is divided by the cost of the investment; the result is expressed as a percentage or a ratio.

In the above formula 'gains from investment', refers to the proceeds obtained from selling the investment of interest.  Return on investment is a very popular metric because of its versatility and simplicity. That is, if an investment does not have a positive ROI, or if there are other opportunities with a higher ROI, then the investment should be not be undertaken. It is important to state that there could be a modification on the calculation on the Return on Investment to accommodate various situations – basically it boils down to what you include as returns and what you include as cost.

The uses of the ROI and other financial ratios/measures in assessing the performance of a company have numerous benefits that accrue to both the users as well as the organization its本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。