Difference analysis-the commonly used comparison standards are: the comparison between this enterprise and the advanced level at home and abroad; Comparison between the enterprise and the evaluation standard value; This enterprise compares with its competitors.

Trend analysis-the commonly used comparison criteria are: the actual comparison of this enterprise with the predetermined goal, plan or quota; This period is actually compared with the same period of last year, this year is actually compared with last year and with historical data of several periods.

Absolute number comparison method-compare two or more absolute numbers in financial statements to investigate the variation of economic phenomena and analyze the increase and change of things and the quality of the change results.

Comparative method of relative numbers —— By comparing the relative numbers of related data in financial statements, its function is to reflect the connection between things or phenomena through ratios, so as to deeply reveal the problems that can not be fully explained by absolute indicators.

(2) Ratio analysis method

Regarding the types of financial ratios, China generally divides financial ratios into three categories at present: ratios reflecting profitability; Ratio reflecting solvency; Ratio reflecting operational capacity.

(3) percentage analysis method

Relative number of structure = part/whole * 100%

The percentage balance sheet is to divide each major item of the balance sheet by the total assets.

The percentage income statement can be obtained by dividing each major item in the income statement by the net sales (total income from main business).

(D) Factor analysis method

In factor analysis, the most commonly used method is serial substitution method. It decomposes the analysis index into measurable factors, and replaces the benchmark value (usually the standard value or the planned value) with the comparative value (usually the actual value) of each factor in turn according to the dependency relationship between each factor, so as to measure the influence of each factor on the analysis index.

The general calculation steps of serial substitution method are as follows:

First, according to the formation process of the comprehensive index, find out which factors affect the index, find out the internal relationship between the financial index and the influencing factors, and establish the analysis and calculation formula.

Two, according to the relationship between the factors that constitute the comprehensive financial indicators, the formulas of the benchmark value and the comparative value are listed.

Difference value = comparison value-reference value

Third, according to the arrangement order of the factors that constitute the comprehensive financial indicators, replace the factors of the benchmark value with the factors of the comparative value one by one, and calculate the results of each substitution.

Fourth, compare the result values after replacing each factor in order, and calculate the influence degree of each factor change on the comprehensive financial indicators.

Five, the sum of the influence degree of each factor change, test whether it is equal to the total difference.

For example, the relationship between a certain financial indicator and related factors consists of the following formula: actual indicator: PO = AO× BO× CO; Standard index: PS = as× bs× cs; The total difference between the actual and the standard is Po-Ps, which is influenced by three factors, A, B and C, and their respective influence degrees can be calculated by the following formulas respectively:

The influence of a factor change: ao× bs× cs-as× bs× cs;

The influence of the change of factor B: ao× bo× cs-ao× bs× cs;

The influence of the change of factor C: Ao×Bo×Co-Ao×Bo×Cs.

Finally, the sum of the respective influence numbers of the above three factors should be equal to the total difference Po-Ps.

What are the methods of financial statement analysis? Generally speaking, there are four main methods of financial analysis:

1. Comparative analysis: it is to explain the quantitative relationship and quantitative difference between financial information and point out the direction for further analysis. This comparison can be compared with the actual plan, the current period with the previous period, or with other enterprises in the same industry;

2. Trend analysis: it is to reveal the changes in financial status and operating results, their causes and nature, and help predict the future. The data used for trend analysis can be absolute value, ratio or percentage data;

3. Factor analysis: in order to analyze the influence of several related factors on a financial indicator, the method of difference analysis is generally used;

4. Ratio analysis: Through the analysis of financial ratio, we can understand the financial situation and operating results of enterprises, often with the help of comparative analysis and trend analysis methods.

What are the common methods of financial statement analysis? 1. The meaning and purpose of financial statement analysis.

Financial statements are written files that collectively reflect the financial status and operating results of an enterprise in a certain period of time? Its content has two aspects: first, the business results of the enterprise? Including business income, cost control and cost saving, profit and dividends received by investors, etc.; Second, is the financial situation of the enterprise good or bad? Including the supply of funds, solvency and the development potential of enterprises. Financial statement analysis, also known as financial analysis, takes financial statements and other materials as the basis and starting point, and adopts special methods to systematically analyze and evaluate the past and present operating results, financial status and changes of enterprises. The purpose is to understand the past, evaluate the present and predict the future, and help interest groups improve their decision-making. The most basic function of financial analysis is to convert a large number of report data into useful information for specific decisions and reduce the uncertainty of decisions.

Second, the methods of financial statement analysis: the basic methods include trend analysis, structure analysis, comparative analysis, factor analysis and ratio analysis.

1, trend analysis method

Trend analysis is through observing several consecutive financial statements? Compare the amount of relevant projects in each period? Analyze the increase or decrease of some indicators? On this basis, judge its development trend? So as to predict the possible results in the future. Use trend analysis? Report users can learn about the basic trends of project changes. Judge whether this trend is favorable or not and make a forecast for the future development of the enterprise.

2. Structural analysis method

The so-called structural analysis method refers to the number of a key project in the financial statements as the base (that is, 100%)? Then calculate the percentage of each component of the project in the total? To analyze the changes in the overall composition? Thereby revealing the relative position and overall structural relationship of each project in the financial statements.

3, comparative analysis method

Comparative analysis is to compare some items or ratios in financial statements with other relevant data to determine the quantitative differences? A report analysis method to explain and evaluate the financial situation and operating performance of enterprises.

4. Factor analysis method

Factor analysis is to analyze the factors that affect financial indicators and their influence on indicators. An analytical method to explain the main reasons for the actual changes compared with the plan or base period in this period and the influence of various factors on the changes of financial indicators.

5. Ratio analysis method

Is the ratio analysis between different projects or different categories in the same financial statement? Or between related projects in different financial statements? Use ratio to reflect their relationship with each other? To evaluate the financial situation and operating performance of the enterprise? And find out the problems and solutions in the operation.

Accounting training class: What are the methods of financial statement analysis? Hello, accounting old white abacus training answer:

Take the accounting qualification certificate, apply for classes, and train the old white gold abacus. I specialize in being an accounting guide, and do the training in a down-to-earth manner. The process is standardized and the requirements are strict. Some students call the teacher an accounting translator (accounting terminology is translated into a language that everyone can understand).

Discuss the study plan, answer questions all the time, supervise all the time, step by step:

(1) measure 1: discuss the study plan and implement it.

According to each student's study time and preparation time, a detailed and executable study plan is put forward: what to do every day, how much to do, how many days to study in each chapter, etc. Once it is determined, it needs to be strictly implemented. The plan has some flexibility. If you think which chapter is not good, spend more time or fine-tune. There is a sense of urgency immediately after the plan is made.

(2) Measure 2: Answer questions all the time and learn without worry.

This is fast and effective, so be sure to ask more questions.

(3) Measure 3: Supervise the whole process, and it is impossible to be lazy.

Students are required to report their learning progress every day, and chapter exercises need to be reported in screenshots. Reporting method: where is the plan, where is it actually, and how much faster or slower than the plan. If you can't finish the progress, you should be severely criticized and show no mercy.

(4) Measure 4: Step by step, step by step.

It is required that if the accuracy of each chapter is less than 80%, you are not allowed to study the next chapter, one step at a time.

In the first round, focus on the basic knowledge of various subjects, requiring all aspects and focusing on understanding;

In the second round, crazy problem-solving, from quantitative change to qualitative change, focuses on giving inferences and doing thorough and refined;

In the third round, I checked the missing and filled the gaps, and passed the exam easily.

Wenzhou jinsuanpan finance management company

Address: Jinglong Building15th Floor, No.545 Station Avenue

Briefly describe the steps of financial statement analysis 1. Determine the analysis objectives.

Different users of financial statements hope to make different decisions by means of financial statement analysis. Therefore, at the beginning of the analysis, it is necessary to determine the objectives of the analysis in order to provide them with appropriate information.

2。 Collect the data needed for analysis.

After the goal is determined, we should start to study and judge what information needs to be collected according to the established goal for analysis. Generally speaking, in addition to the above-mentioned statements, the sources of financial analysis include: auditors' audit reports, notes to financial statements, and financial information from securities regulatory commission, industry authorities and relevant publications.

3。 Analysis and explanation

In the analysis, first select the applicable analysis method. Explain the conclusions in concise words.

Changsha Accounting Training Course: What are the modernization of management ideas in the methods of financial statement analysis? That is to say, we should have the concepts of service, economic benefit, time and benefit, competition, knowledge, talent and information. Modernization of management methods. That is to promote advanced management methods, including modern business decision-making methods, modern financial management methods, modern material management methods, modern enterprise production management methods, etc.

Modernization of management personnel. That is to improve the basic quality of enterprise managers, realize the modernization of talent knowledge structure, and make all enterprise managers truly "know technology, manage and operate well".

Modernization of management means. That is, the modernization of information transmission means.

What are the steps of financial statement analysis? Effective financial analysis is very important to the financial accounting of enterprises and the management of the whole enterprise. How to enhance the effectiveness of financial analysis? This is an urgent subject to be studied and solved. Financial analysis is a very difficult job, which involves a wide range, is uncertain, requires a lot of knowledge (such as accounting, finance, economics, strategic management, securities market, law, etc.), and is also very artistic.

Therefore, it is sometimes difficult to reach a complete agreement. When thinking about an effective financial analysis model, we should not only see the important position of economic and industrial analysis in evaluating the future development prospects of enterprises, but also see the significance and limitations of financial statements, and try our best to avoid blindly using financial ratios and related analysis indicators.

1, determine the economic characteristics of the specific industry (or industry) in which the enterprise is located, 2, determine the strategy adopted by the enterprise to enhance its competitive advantage, 3, correctly understand and purify the financial statements of the enterprise, 4, evaluate the profitability and risks of the enterprise by using financial ratios and related indicators, and 5, make relevant evaluations for management decisions.

There are many kinds of users of financial statements, including equity investors, creditors, managers, * * * institutions and other people who have interests with enterprises. They use financial statements for different purposes, need different information and adopt different analysis programs.

(1) Creditors

Creditor refers to the person who lends money to the enterprise and gets the repayment promise from the enterprise. Creditors are concerned about whether the enterprise has the ability to repay debts. Creditors can be divided into short-term creditors and long-term creditors.

The creditor's main decision: to decide whether to provide credit to the enterprise and whether to recover the creditor's rights in advance. They analyze financial statements to answer the following questions:

1, why does the company need to raise additional funds;

2. What are the possible sources of funds needed by the company to repay the principal and interest?

3. Whether the company repays the previous short-term and long-term loans on schedule;

4. In what aspects will the company need to borrow money in the future?

(2) Investors

Investors refer to the equity investors of the company, that is, ordinary shareholders. Ordinary shareholders invest in the company for the purpose of expanding their wealth. What they care about is including solvency, profitability and investment risks.

Equity investors analyze financial statements in order to answer the following questions:

1, the company's current and long-term income level, and whether the company's income is easily affected by major changes;

2. What is the current financial situation and the risks and rewards determined by the company's capital structure?

3. What is the company's position compared with other competitors?

(3) Managers

Managers are groups of individuals employed by the owners to manage the assets and liabilities of the company, sometimes called "management authorities".

Managers are concerned about the company's financial situation, profitability and sustainable development. Managers can get internal information that external users can't get. Their main purpose in analyzing reports is to improve them.

(4) Relevant persons of * * * institutions

* * * institutions are also users of the company's financial statements, including tax departments, management departments of state-owned enterprises, securities management institutions, accounting supervision institutions and social security departments. They use financial statements in order to fulfill their supervision and management responsibilities.

(5) Other persons.

Briefly describe the limitations of financial statement analysis? The analysis of financial statements is only based on some existing financial statements, and the present situation of enterprises is not perfect enough. Some problems found in the production process of enterprises can not be well reflected, so there is no way to adjust the financial system of enterprises more accurately.