1、 毕业设计毕业设计( (论文论文) )外文资料翻译外文资料翻译 系 别 专 业 财务管理 班 级 姓 名 学 号 外文出处 附 件 1.原文；2.译文 2012 年 3 月 1. 原文 Financial statement analysis - the use of financial accounting information . Many years. Reasonable minimum current ratio was confirmed as 2.00. Until the mid-1960s, the typical enterprise will flow ratio co
2、ntrol at 2.00 or higher. Since then, many companies the current ratio below 2.00 now, many companies can not control the current ratio over 2.00. This shows that the liquidity of many companies on the decline. In the analysis of an enterprises liquidity ratio, it is necessary to average current rati
3、o with the industry to compare. In some industries, the current ratio below 2.0 is considered normal, but some industry current ratio must be big 2.00. In general, the shorter the operating cycle, the lower the current ratio: the longer the operating cycle, the higher the current ratio. The current
4、ratio compared to the same enterprise in different periods, and compared with the industry average, will help to dry to determine the high or low current ratio. This comparison does not explain why or why low. We can find out the reasons from the by-point analysis of the current assets and current l
5、iabilities. The main reason for the exception of the current ratio should be to find out the results of a detailed analysis of accounts receivable and inventory. Flow ratio better than working capital performance of enterprise short-term solvency. Working capital reflect only current assets and curr
6、ent liabilities, the absolute number of differences. The current ratio is also considered the relationship between the current asset size and the size of the current liabilities, make the indicators more comparable. For example, the current ratio between General Motors and Chrysler Motors Corporation. The comparison between the two companies working capital is meaningless, because the two companies of di
