摘要
财务报表是企业财务会计系统的最终工作成果,其中包含着大量有关经营活动过程和结果高度浓缩的会计信息。通过对财务报表的分析可以揭示出企业的运行状况。本文结合2005年～2009年兰花科创的财务报表数据,从企业的盈利能力、偿债能力、营运能力、现金状况及成长能力进行分析,掌握了兰花科创的一些运行情况,最终提出了投资建议。
Financial statements are the enterprise final work outcome of financial accounting system,which contain a large number of data relating to operating activities process and highly concentrating accounting information.Therefore,the analysis of financial statements can reflect the operation of enterprises.The paper,using Lanhua Sci-tec Venture financial statements data between 2005 and 2009,analyzes enterprise′s profitability,solvency,operation ability,cash position and growing ability,and masters Lanhua Sci-tec Venture′ operation.Finally it puts forward the investment proposals.
出处
《中北大学学报（社会科学版）》
2011年第2期56-60,共5页
Journal of North University of China：Social Science Edition
关键词
财务报表
盈利能力
偿债能力
营运能力
financial statement
profitability
solvency
operation ability
