BAFS - Paper 2B F1 Financial Analysis 財務分析

Role 角色
(1) For Planning Company Future Direction 策劃公司未來方向
(2) For Making Financial-related decision 作出財務相關的決策
     (a)  Investment decision 投資決定
     (b)  Dividend decision 股息決定
     (c)  Financing decision 融資決定
     (d)  Working Capital decision 營運資金決定
(3) For Evaluating the Outcome of decision 評價決策的成果
     (a)  comparisons among financial years 誇財政年度比較
     (b)  comparisons among industry  行業內比較

Limitation 限制
(1) Inflation 通脹
(2) Different Companies, different accounting policies
不同公司、不同會計政策
(3) No qualitative information 沒有質化的資料
(4) Window dressing 粉飾櫥窗

Accounting ratios 會計比率
(1) Profitability 盈利能力

(2) Liquidity 變現能力

(3) Solvency 償債能力

(4) Management efficiency 管理效能

連結 Link:   BAFS - Paper 2B

連結 Link:   Herman Yeung Blog 主目錄