摘要
企业财务报表分析中的营运能力分析包括:总资产周转率和周转天数,固定资产周转率和周转天数,流动资产周转率和周转天数,应收账款周转率和周转天数,存货周转率和周转天数。各指标都从不同角度说明企业的营运能力,但各指标也都有其不足,财务报表分析者应注意。
Qperating capacity in financial statement analysis of enterprises consists of the velocity and days of total assets, fixed asset, circulatory capital, receivable funds and ctock. All the indexes explain enterprises＇ operating capacity form different aspects, but each of them is inadequate to some extent, which should be noted.
出处
《山东商业职业技术学院学报》
2006年第2期26-28,共3页
Journal of Shandong Institute of Commerce and Technology
关键词
营运能力
财务报表
周转率
周转天数
trading capacity
financial statements
turnover
revolving days
