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| 财务报表的时间性特征及其对财务分析的影响 | |
| 引用本文： | 曹小秋,涂赟琰,陈超.财务报表的时间性特征及其对财务分析的影响[J].南昌职业技术师范学院学报,2004(4):39-40. |
| 作者姓名： | 曹小秋 涂赟琰 陈超 |
| 作者单位： | 1. 南昌大学会计系,江西,南昌市,330047 2. 江西省环保局,南昌市,330000 3. 南昌大学经管学院,江西,南昌,330047 |
| 摘 要： | 财务报表中的各种指标按所反映的企业资金运动的时间状况，可分为反映企业资金运动在某一时刻状况的指标和反映企业资金运动在某一时期内发展变化结果的指标两大类：充分认识财务报表指标的时间性特征，有利于人们了解它对财务分析的影响。从而正确计算和运用某些财务分析指标。 |
| 关 键 词： | 财务报表 时间性特征 财务分析 资产负债表 |
| 文章编号： | 1007-3558(2004)04-0039-02 |
| 修稿时间： | 2003年12月24 |
The Time Characteristics of Financial Report and Its Effect on Financial Analysis |
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| Chao Xiaoqiu,Tu Yunyan,Chen Chao.The Time Characteristics of Financial Report and Its Effect on Financial Analysis[J].Journal of Nanchang Vocational & Technical Techers' College,2004(4):39-40. | |
| Authors: | Chao Xiaoqiu Tu Yunyan Chen Chao |
| Abstract: | The indexes in the financial report can be divided into the indexes reflecting enterprises capital movement and the indexes reflecting the changes of the capital movement in certain time.Fully understanding the index time characteristics in financial reports can help people understand the effect on the financial analysis,so as to calculate and apply some financial analyses correctly. |
| Keywords: | financial report time characteristics financial report |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |