财务报表的时间性特征及其对财务分析的影响

The Time Characteristics of Financial Report and Its Effect on Financial Analysis

财务报表中的各种指标按所反映的企业资金运动的时间状况,可分为反映企业资金运动在某一时刻状况的指标和反映企业资金运动在某一时期内发展变化结果的指标两大类。充分认识财务报表指标的时间性特征,有利于人们了解它对财务分析的影响,从而正确计算和运用某些财务分析指标。

The indexes in the financial report can be divided into the indexes reflecting enterprises capital movement and the indexes reflecting the changes of the capital movement in certain time.Fully understanding the index time characteristics in financial reports can help people understand the effect on the financial analysis,so as to calculate and apply some financial analyses correctly.