代写财务报告,告诉您如何写财务报告？比率分析法在年报分析中的运用
在对上市公司经营业绩进行财务分析时，比率分析法和因素分析法是两种主要的方法。前者一般依据上市公司会计报表中的会计要素即资产、负债、权益、收入、成本和利润。 等相关指标进行对比分析，后者则需要根据分析指标和影响因素的关系，从量上测定各因素对指标的影响程度，以便更好地评价公司经营状况。
财务比率分析法是把上述会计报表数据，结合公司财务报告中的其他有关信息，对同一报表内部或不同报表间的相关项目联系起来，通过计算比率，反映它们之间的关系，用以评价公司财务状况和经营状况，是财务分析中最基本、最重要的方法。
财务比率分析法所用的比率种类很多，其关键是要选择有意义的、互相关联的项目数据进行比较。作为投资者，需要掌握和运用以下四类比率来进行财务分析：
（1）反映企业偿债能力的比率。这一类比率根据期限又可分为两类：①反映企业短期偿债能力的比率，如流动比率、速动比率、流动资产构成比率等；②反映企业长期偿债能力的比率，如负债比率、举债经营比率、股东权益对负债比率、利息保障倍数等。
（2）反映企业获利能力的比率，主要有资产报酬率、资本报酬率、股本报酬率、股东权益报酬率、股利报酬率、每股账面价值、每股盈利、价格盈利比率、普通股的利润率、价格收益率、股利分配率、销售利润率、销售毛利率、营业纯利润率、营业比率、税前利润与销售收入比率等等。
（3）反映企业经营效率的比率，主要有应收账款周转率、存款周转率、固定资产周转率、资本周转率、总资产周转率等。
（4）反映企业扩展能力的比率，主要是通过再投资率来反映公司的内部扩展能力，通过举债经营比率、固定资产对长期负债比率来反映企业外部的扩展经营能力。
这么多的比率可以按分析的具体要求进行选择。计算出所要求的比率后，可以通过与通用的正确值的比较来判断企业的经营状况，也可以将比率与经验值，或者行业平均水平进行比较，也可以考察比率在各时期上的变化。
如浙江东方集团股份有限公司2005年度年报中显示年末其流动资产为1867032349元，流动负债合计为1159000747元，测算所得流动比率值为：1867032349÷1159000747＝1.61。该指标反映浙江东方集团股份有限公司具有比较正常的短期偿债能力。因为正常的比率一般认为2∶1比较适宜。如果要详细判断，则还应结合流动项目的构成和流通状况加以分析。
再如该公司负债总额为1159000747元，股东权益总额为986177500元，可以算得股东权益对负债比率为：1159000747÷986177500×100%＝117.5%。该指标表明，公司的负债大于股东权益。再进一步分析可以看到，其负债全部是流动负债。在流动负债中，应付账款33650万元，其他应付款有22096万元，而且这两项负债都比年初有大幅增加，这就需要进一步分析它们的具体构成，以便切实了解这部分债务的风险状况。其他指标的比率分析方法均可类似进行分析。
进行比率分析应注意以下几点：
（1）所分析的项目要具有可比性、相关性，将不相关的项目进行对比是没有意义的；
（2）对比口径的一致性，即比率的分子项与分母项必须在时间、范围等方面保持口径一致；
（3）选择比较的标准要具有科学性，要注意行业因素、生产经营情况差异性等因素；
（4）代写财务报告要注意将各种比率有机联系起来进行全面分析，不可孤立地看某种或某类比率，同时要结合其他分析方法，这样 才能对企业的历史、现状和将来有一个详尽的分析和了解，达到财务分析的目的。
Ratio analysis method in the annals analysis application
On the operating performance of listed companies financial analysis, ratio analysis and factor analysis are the two main methods. The former general basis of accounting report of Listed Companies in the accounting elements of the assets, liabilities, rights, income, cost and profit. Related indexes were compared and analyzed, the latter needs according to the analysis of the relationship between the index and influencing factor, from the volume of each factors on influence, in order to better evaluate the business operations of the company.Financial ratio analysis is the accounting report data, combined with the company's financial reports in other relevant information, on the same or different statements inside the report of project link, by calculating the ratio of, reflect the relationship between them, in order to evaluate the financial status and operating conditions, financial analysis is the most basic, the most important method.Financial ratio analysis. The ratio of many types, it is critical to select meaningful, interrelated project data comparison. As an investor, need to master and apply the following four kinds rate for financial analysis:( 1) to reflect the corporate solvency ratio. This kind of ratio according to the period can be divided into two categories : 1 reflects the enterprise short-term solvency ratios, such as the liquidity ratio, quick ratio, flow composition of asset ratio; II reflects a corporation's long-term debt ratio, debt ratio, such as the leverage ratio, shareholders' equity to debt ratio, interest protection etc..( 2) profit ratio, main rate of return on assets, return on capital, equity rate of return, return on equity, the dividend rate of return, the book value per share, earnings per share of common stock, price earnings ratio, the rate of profit, the price / earnings ratio, dividend yield, profit ratio of sales, sales of wool interest rate, net profit rate of business, operating ratio, profit before tax and revenue ratio and so on.( 3) reflects the enterprise operating efficiency ratio, mainly accounts receivable turnover, turnover rate of funds, the fixed asset turnover, capital turnover ratio, total assets turnover rate.( 4) reflects the enterprise expansion ratio, mainly through the reinvestment rate to reflect the company's internal expansion capabilities, through the leverage ratio, fixed assets to long-term debt ratio to reflect that the enterprise extends outside of the operating capacity.So many ratio according to the analysis of the specific requirements of choice. Calculate the required ratio, can be achieved with a universal right value comparison to determine the management state of the enterprise, also can be the ratio and experience value, or the average level of industry are compared, also can visit ratio in different periods on the changes.Zhejiang Oriental Group Company Limited 2005 annual report shows at the end of its current assets of 1867032349 yuan, total liabilities 1159000747 yuan, calculated flow rate value is: 1867032349 / 1159000747 = 1.61. This indicator reflects the Zhejiang Oriental Group Company Limited has a relatively normal short-term debt-paying ability. Because the normal ratio of 2: 1 is generally considered more appropriate. If the detailed judgment, it should also combine flow construction and circulation situation analysis.Moreover the company liabilities amounted to 1159000747 yuan, total stockholders' equity of $986177500, can be considered as the shareholders' equity to debt ratio : 1159000747 / 986177500 x 100% = 117.5%. The indicator indicates, company's liabilities than shareholders' rights and interests. Further analysis can see, its liabilities are liabilities. In the current liabilities 336500000 yuan, accounts payable, other payables are $220960000, and the two in debt than the beginning of the year has increased substantially, which requires further analysis of their specific form, so that a practical understanding of this part of the debt risk status. Other indicators of ratio analysis methods are similar for analysis.Ratio analysis should pay attention to the following points:( 1) the analysis of the project to be comparable, correlation, will not related to project comparison is meaningless;/
( 2) contrast consistency, namely the ratio of the molecule and denominator must be in time, range and maintain consistent;( 3) comparison of selection criteria should be scientific, should pay attention to the industry factor, production and operation situation of difference factors;( 4) to the attention of various ratios of organic connection rises undertake comprehensive analysis, can not be viewed in isolation of certain ratios, and in combination with other analytical methods, so as to enterprise's history, present and future of a detailed analysis and understanding, to achieve the purpose of financial analysis.