So just pay attention to all the information you have in that yesterday so pick any company we already have the companies, what somebody it is companies you which company you need for your first assistant JD sports any more questions? Anyone just as a reminder this is yeah so normally doesn't take more than 10 minutes you have to watch just to give you a hint about what we're discussing you want to move towards the front of the class. Okay, easier to see in here? Hi there in this short video, I'm going to introduce the important concept of ratio. Ratio Analysis is a common part of your studies. of business performance that involves a comparison of data typically financial data and the aim of ratio analysis is to use that comparison and interpretation of financial data to gain insights into how a business is performing ratio analysis is very widely used in business because it helps answer some key questions. For example, why is one business more profitable than another? Or why is one business less profitable than another? What kind of returns are being earned by the shareholders from their investment in a business or by a business as it invests in its projects? How solvent is a business? Is it able to pay its debts when they become due? How well does it manage IT assets particular? Its working capital such as inventories, debtors and creditors. ratio analysis helps answer all of these questions. Although it doesn't necessarily lead to the solutions to those those questions. Ratio Analysis is essentially built around financial information from the financial records of the business and the two main sources of information that you'll typically use as you calculate ratios are the income statements, which is a historical record of the sales, the income and the costs of a business over time. And also the balance sheet, which you'll remember is a snapshot of the assets and the liabilities of a business at a particular point in time. So from the income statement, we'll draw out data such as revenues or income and sales, the cost of those sales which enables us to calculate and look at gross profits. We look at the operating profit and the net profit or profit for the year when they're looking at profitability ratios. From the balance sheet lots of useful information in particular, we often look at elements within what we're going to swap in as working capital. So current assets, such as inventories, Trade Debtors, current liabilities, which of course includes amounts owed to suppliers. We look at the level of inventories we looked specifically when we're looking at efficiency of asset management at those trade receivables and payables. But also when we're looking at the financial structure of business, we look at the bottom part of the balance sheet we're looking at the capital, the reserves, and the amounts that are owed in the long term, the long term liabilities of a business. What we've done is we've produced separate revision videos that show you how to calculate each of the ratios, each of which draws on information from the income statement, and the balance sheet. Now, I want to ask you something before. So for your company, if you want to find out all this information about the income statement or balance sheet up to the date. All right. That wasn't a question. But I understand what you mean. Yes. So you have to gather the information both from where you gather those information. Reports company reports were more exactly their trusted statements. Think you might not necessarily if you're Googling for example, you don't necessarily find on the income statement or balance sheets. Or what you already mentioned, what else you should look for once a year, a year, yearly report and report. So most of the time all this information you find them under Reports. Okay, so for ag bar, for example. If you thought annual reports ag bar, you'll find that statement. Where you can find all the numbers from balanced membership etc. So bear in mind. Yeah, we just thought for the student that is creating friction fly, but for you guys as well. And what report with provide this information because we produce separate revision information from the income statement and the balance sheet. Now in terms of ratio analysis, the key process involved in this firstly to gather the data. Of course, most of that will be from the financial accounts of the business. What you then do you calculate the ratios and calculate the ratios. Importantly, what you then need to do is to analyse and interpret the results. What's the ratio saying? And finally, and perhaps most importantly, take some action based on his notes on calculating a ratio unless and in particular, if it gives you an insight into business performance, if you unless you do something about it. In terms of ratios, there are quite a few of them out there. We've grouped them into three main groups profitability ratios, this is looking at the returns or profits earned by the business both in terms of proportion or percentage of revenues. So gross profit margin is gross profit divided by revenues operating profit margin, operating profit divided by revenues. So that's a relative profitability based on revenues, but also in terms of the returns earned on the capital employed in business. Perhaps the most commonly used ratio there is return on capital employed. So profitability ratio is all about how a business earns returns. liquidity ratios are all about whether the business is able to pay its way can it pay its debts, and the two key ones there are the current ratio and the acid test ratio which use information from the balance sheet. And thirdly, what are known as financial efficiency ratios. Here we're looking at the effectiveness of the way in which your business manages its finances. So how long does it allow customers to take before they pay their bills? receivables day and how long does it take before it pays suppliers payables days? How quickly does it turn over the amount of inventory it holds in the business and also the gearing ratio which looks at the relative proportion of debt in the business as a proportion of the overall capital in the business? There is one more group of ratios known as shareholder ratios, which are all concerned with the returns earned by shareholders. We're not going to group those into into this presentation. Who uses ratios? Well, of course, there are many different uses of accounts and therefore there are going to be many different uses of the ratios based on those accounts are lots of user groups are interested in the profitability of a business because shareholders in particular want to understand what kind of returns are being earned. But of course, if you're a competitor, you're certainly interested in the profitability ratios of your key competitors. And I guess as an employee you're interested in what kind of returns or profits are being earned by your business. Governments will be interested in profits, particularly when it comes to understanding how much tax should be paid on those profits by businesses. liquidity ratios also have lots of users interested in them in particular, I would say that lenders and suppliers are particularly interested in whether a business is able to pay its debts. And that makes sense, isn't it? If you're a supplier offering credit to a business, you want to be pretty satisfied that the business will be able to pay your invoices when they become due? Similarly, a lender like a bank would look very closely at the liquidity position of a business to make sure that the business is able to pay the interest and the amounts the capital amounts owed on a bank loan. For example. When it comes to financial efficiency is very similar. Actually. Shareholders definitely want to make sure that the business is being run efficiently that the capital tied up in the business is being minimised lenders and creditors. Very, very interested in in how the working capital of the business is managed. Of course, Competitors will be interested to see whether a competing business is able to manage its assets more effectively, more efficiently, because that could be a source of competitive advantage. There we go guys, that's just a brief introduction. To ratio analysis, highlighting the key areas of ratios and why they're used. What we'll move on to and have done in other videos is to look in the details of how each ratio is. Yes? What are the key stages in the ratio analysis? What's the first thing when you're doing the ratio analysis, what you have to do first? Anyone so what's the first thing that you have to do when we want to look up ratio analysis COVID. Did everyone agree with them? what that data means. You get the data and then you get the data. You collect information. So gather data and collecting informations. Second, step, what you have to do if you obviously, after you have to save the information what you have to do for interpreting you have to do something, you have to apply some formula so what that means. So, you have to calculate the ratio Yeah, we doing the ratio analysis. So, after you collect all the information you need, you have to calculate the ratio after calculate the ratio, what you have to do with the data, all right well, I think different data means so you see what it means, for example, how much revenue they made, what's the profit after tax? So you have to understand what that results means for your companies. This is what you have to do. This is what integrated data means. And obviously the last one takes action. Yeah, so by doing a ratio analysis wouldn't solve any of your company problems. Yeah. You have to take action. You Yeah. After interpreting the data, so you see where you stand the value, which ratio analysis you're doing. We were very interested to find out about your company and then you have to take actions obviously. Next one, ratio analysis helps companies with solutions to improve business performance. It's ratio analysis, finding solution for you for your company. Just interpreting the data are so you are the one which has to come up with solutions after interframe better so just by doing a ratio analysis doesn't mean the problem you have in your company will be sorted straight away. Seeing some numbers. Yeah. Indians of the ratio. Indians of doing the ratio analysis means nothing if you don't know how to interpret it. By doing that, yeah. You understand the problem you're facing. And then you have to come up with solutions. You have to take actions so in here it's true for somebody else not just your colour, as you look at this. One ratio analysis involves the configuration of financial data to gain insights. into business performance to exploit injustice. So I would like you to answer these questions as well. And press Submit indeed. So if you're logged on ELA Yeah, do the quiz. So then this section is completed and it shows completely on your VLA page under this lesson, okay. So these things are for you guys to complete because Miss B we can find this 12.1 Show me your this exhibit exhibit. What is 12 Were you looking at it Step seven. Okay so we are on them seven not 12 or either not at all good. Did you find that? Yes. It's quite big. It has two parts. Yeah, financial documents is the first one and then if you scroll down it's ratio analysis. So you can look at the board now yeah. 7.2 financial ratio. It's okay. You find Yeah, so complete three questions as well and then the first 70 So then you have to discover five let's move on. So what's gonna happen with the rest of the class we have to identify the importance of ratio analysis. We have to calculate ratio of different types. Yeah, so we're gonna learn some formulas. Because for each ratio we have to apply different formulas. Yeah. It's not one formula for all kinds of ratios, obviously. And then we have to, okay, leave this one out. You should know this by now. We will go through anything if we have time. If not, I'm sure you know exactly what Stephanie Ben does, because you already had one assessment. If you don't know. I would have some question. Was that how you managed to do the first assessment? All right, we're not going to do this in groups. But I want you to take five minutes. Yeah, do a little research and find the difference between an income statement and balance sheet was the difference which information you find there? Okay. So you come five minutes from now, and then we can quickly discuss the photographs that were mentioned. On the video you just watch as well. So some information you find in there, but also you should be able to do your research because you have Course A Good Day Good. Evening Are you guys ready to share your findings? A little bit less efficiently but as we said load this Okay, I think you are ready. So last week we discussed about balance sheets. Hopefully you remember something about first of all balance sheet has to be placed can be any time or has to be once a year so financials can be generated by your company every whenever or only once okay and which information we finding that is shareholders perfect well done. Can you say it one more time louder. Liabilities and shareholders. Perfect. So we have information about balance sheets, what's happened with the income statement? So Income Statement how how is this generated? Yes looks good to me. How's it going? It's whenever the company wants to or it's annually. Once a year, they look at the revenue and that's the income loss and wage information we find that income statement exactly what an income statement show was reported minus famous performance. Okay, it's fun to read the information. Yeah, I'm not expecting you to know already. So if you have the information Yeah, just read it from your computer is perfectly fine. Yes. The company performs Okay, so shows how the company performed work for the company. Okay. Okay. Everyone is really to collect that like a short definition are the difference between the income statement and balance sheet. So, violence shows Yeah, what the company own and income statement shows how a company performed did you have anything to add? Did you find anything? Extra when you do that research Okay. Let's move on. Okay. So now we have some types of ratio analysis which we will look at. And those are the profitability expenses. The name shows effective, effective assuming generic in profits. Yeah, given sales and all its capital assets. Then another type of ratio analysis Quiddity. The ability of the team to paint short times terms liabilities, third one efficiency. Again, it's self explanatory the rate at which the company's that its stock and the efficiency with which its use its assets and for what leverage of hearing information on the relationship between the exposure of the business to loans as opposed to share capital and the first one investments or shareholder so you'll find the last year on the one of these names, information to enable decision to be made on the extent of the risk and the earning potential of a business investments. So we will find out all these formulas and we try to apply Yeah, so we have
因此，请注意您昨天获得的所有信息，然后选择我们已经拥有的公司，您的第一助理JD体育需要哪家公司，还有什么问题吗？提醒一下大家，这是的，所以通常不会超过 10 分钟，您只需观看即可给您一个提示，了解我们正在讨论的内容，您希望在课堂上取得领先。好吧，在这里更容易看到吗？大家好，在这个短视频中，我将介绍比率的重要概念。比率分析是学习中的常见部分。比率分析涉及对数据（通常是财务数据）的比较，比率分析的目的是使用财务数据的比较和解释来深入了解企业如何执行比率分析在商业中广泛使用，因为它有助于回答一些问题关键问题。例如，为什么一项业务比另一项业务更有利可图？或者为什么一项业务的利润低于另一项业务？股东从对企业的投资或企业投资其项目中获得了什么样的回报？企业的偿债能力如何？当债务到期时，它是否有能力偿还债务？特别是它管理 IT 资产的情况如何？其营运资金如库存、债务人和债权人。比率分析有助于回答所有这些问题。尽管它并不一定能解决这些问题。 比率分析本质上是围绕企业财务记录中的财务信息构建的，计算比率时通常使用的两个主要信息来源是损益表，它是销售额、收入和利润的历史记录。随着时间的推移，企业的成本。还有资产负债表，您会记得它是企业在特定时间点的资产和负债的快照。因此，我们将从损益表中提取收入或收入和销售额等数据，这些销售成本使我们能够计算和查看毛利润。当他们查看盈利比率时，我们会查看当年的营业利润和净利润或利润。从资产负债表中，我们可以看到很多有用的信息，特别是，我们经常会查看我们将要作为营运资金交换的元素。因此，流动资产，例如库存、贸易债务、流动负债，其中当然包括欠供应商的金额。当我们考虑这些应收账款和应付账款的资产管理效率时，我们会特别关注库存水平。而且，当我们查看企业的财务结构时，我们会查看资产负债表的底部，我们会查看资本、储备金以及长期所欠的金额，即长期负债一个企业的。我们所做的是制作了单独的修订视频，向您展示如何计算每个比率，每个比率都利用损益表和资产负债表中的信息。现在，我想先问你一件事。因此，对于您的公司来说，如果您想查找截至日期的损益表或资产负债表的所有信息。好的。 那不是一个问题。但我明白你的意思。是的。因此，您必须从收集信息的地方收集信息。报告公司的报告更准确地说是他们值得信赖的陈述。例如，如果您在谷歌上搜索，您可能不一定会在损益表或资产负债表上找到。或者你已经提到过，你还应该寻找什么，一年一次，一年一次，年度报告和报告。因此，大多数情况下，您可以在“报告”下找到所有这些信息。好的，以农业酒吧为例。如果您认为年度报告是 ag 栏，您会发现该声明。您可以在其中找到平衡会员资格等的所有数字。因此请记住。是的，我们只是为那些制造摩擦飞翔的学生考虑，但也为你们考虑。哪些报告提供了这些信息，因为我们从损益表和资产负债表中生成单独的修订信息。现在就比率分析而言，其中涉及的关键过程首先是收集数据。当然，其中大部分将来自企业的财务账户。然后你要做的就是计算比率并计算比率。重要的是，您接下来需要做的是分析和解释结果。比例说的是什么？最后，也许最重要的是，根据他关于计算比率的笔记采取一些行动，除非并且特别是，如果它可以让您深入了解业务绩效，如果您除非对此采取行动。从比例来看，其中有不少。我们将它们分为三个主要组，即盈利率，即以占收入的比例或百分比来衡量企业赚取的回报或利润。 因此，毛利率是毛利润除以收入，营业利润率，营业利润除以收入。因此，这是基于收入的相对盈利能力，也是基于业务资本所获得的回报的相对盈利能力。也许最常用的比率是所用资本回报率。因此，盈利能力取决于企业如何赚取回报。流动性比率是关于企业是否有能力支付其债务，以及两个关键的比率是流动比率和酸性测试比率，它们使用资产负债表中的信息。第三，所谓的财务效率比率。在这里，我们正在研究您的企业管理财务方式的有效性。那么，客户需要多长时间才能支付账单呢？应收帐款日以及向供应商支付应付帐款天数需要多长时间？其在企业中持有的库存量以及资产负债率（衡量企业债务占企业总资本比例的相对比例）的周转速度有多快？还有一组比率称为股东比率，它们都与股东赚取的回报有关。我们不会将这些内容归入本演示文稿中。谁使用比率？嗯，当然，账户有很多不同的用途，因此基于这些账户的比率会有很多不同的用途，很多用户群体对企业的盈利能力感兴趣，因为股东特别想了解什么正在赚取某种回报。但当然，如果您是竞争对手，您肯定会对主要竞争对手的盈利率感兴趣。 我想作为一名员工，您会对您的企业获得什么样的回报或利润感兴趣。政府会对利润感兴趣，特别是在了解企业应为这些利润缴纳多少税时。流动性比率也有很多用户特别感兴趣，我想说的是，贷款人和供应商对企业是否有能力偿还债务特别感兴趣。这是有道理的，不是吗？如果您是向企业提供信贷的供应商，您希望企业能够在发票到期时支付您的发票吗？同样，像银行这样的贷方会非常密切地关注企业的流动性状况，以确保企业能够支付银行贷款的利息和所欠资本金额。例如。当谈到财务效率时，情况非常相似。实际上。股东肯定希望确保企业有效运营，从而最大限度地减少贷方和债权人占用企业的资本。对如何管理企业的营运资金非常非常感兴趣。当然，竞争对手会有兴趣了解竞争企业是否能够更有效、更高效地管理其资产，因为这可能是竞争优势的来源。好了，伙计们，这只是一个简单的介绍。进行比率分析，强调比率的关键领域以及使用它们的原因。我们将继续并在其他视频中所做的就是查看每个比率的详细信息。是的？比率分析的关键阶段是什么？当你进行比率分析时，你首先要做的是什么？ 那么当我们想要查找新冠病毒比率分析时，您要做的第一件事是什么？大家都同意他们的观点吗？该数据意味着什么。你得到数据，然后你得到数据。你收集信息。因此，收集数据并收集信息。第二步，如果你显然必须保存信息后你必须做什么来解释你必须做些什么，你必须应用一些公式，那么这意味着什么。所以，你必须计算比率 是的，我们正在进行比率分析。所以，在你收集了所有你需要的信息之后，你必须在计算出比率后计算比率，你必须如何处理这些数据，好吧，我认为不同的数据意味着什么，所以你明白它意味着什么，例如，他们赚了多少收入，税后利润是多少？因此，您必须了解该结果对您的公司意味着什么。这是你必须做的。这就是整合数据的意义。显然最后一个采取了行动。是的，所以通过进行比率分析并不能解决您公司的任何问题。是的。你必须采取行动。你是啊。解释数据后，您可以了解该值的位置以及正在执行的比率分析。我们非常有兴趣了解您的公司，然后您显然必须采取行动。接下来，比率分析可以帮助公司提供解决方案来提高业务绩效。这是比率分析，为您的公司找到解决方案。只需解释数据，您就必须在帧间更好地提出解决方案，因此仅通过进行比率分析并不意味着您公司中遇到的问题将立即得到解决。看到一些数字。是的。印度人的比例。 如果你不知道如何解释，印度人做的比率分析就毫无意义。通过这样做，是的。您了解自己面临的问题。然后你必须想出解决方案。你必须采取行动，所以当你看到这一点时，这对其他人来说是真实的，而不仅仅是你的颜色。一种比率分析涉及财务数据的配置以获取见解。影响业务绩效以利用不公正现象。所以我也希望你能回答这些问题。并确实按“提交”。所以如果您登录了 ELA 是的，请做一下测验。那么这一部分就完成了，它完全显示在本课下的 VLA 页面上，好吧。所以这些事情是你们要完成的，因为B小姐我们可以找到这个 12.1 给我看一下你们这个展览品。 12 是什么？您正在看它吗？第七步。好吧，我们现在关注的是 7 个，而不是 12 个，或者根本就不好。你发现了吗？是的。它是相当大的。它有两个部分。是的，财务文件是第一个，然后如果你向下滚动，它是比率分析。所以你现在可以看看黑板了。 7.2 财务比率。没关系。你发现是的，所以也完成三个问题，然后是前 70 个所以你必须发现五个让我们继续。那么班上其他人会发生什么，我们必须确定比率分析的重要性。我们必须计算不同类型的比率。是的，所以我们要学习一些公式。因为对于每个比率，我们必须应用不同的公式。是的。显然，这不是适用于所有比率的一个公式。然后我们必须，好吧，把这个排除在外。你现在应该知道这一点了。如果有时间，我们会经历任何事情。如果没有，我确信您确切地知道斯蒂芬妮·本 (Stephanie Ben) 是做什么的，因为您已经进行了一项评估。如果你不知道。 我有一些问题。您就是这样完成第一次评估的吗？好吧，我们不打算集体做这件事。但我希望你花五分钟时间。是的，做一点研究，发现损益表和资产负债表之间的差异是您在那里找到的信息的差异？好的。所以你五分钟后过来，然后我们可以快速讨论提到的照片。在视频中您也只需观看即可。所以你可以在那里找到一些信息，但你也应该能够进行研究，因为你有课程美好的一天。晚上 你们准备好分享你们的发现了吗？效率有点低，但正如我们所说的加载这个好吧，我想你已经准备好了。上周我们讨论了资产负债表。希望您记住，首先必须放置资产负债表，可以随时或必须每年一次，这样您的公司就可以每次或仅一次生成财务报表，我们发现哪些信息是股东们做得很好的。你能再大声说一次吗？负债和股东。完美的。那么我们有关于资产负债表的信息，损益表发生了什么？那么损益表是如何生成的呢？是的，我觉得不错。怎么样了？只要公司愿意，或者每年一次。每年，他们都会查看收入，这就是收入损失和工资信息，我们发现损益表与损益表所显示的内容完全相同，减去了著名的业绩。好吧，阅读这些信息很有趣。是的，我并不指望你已经知道了。因此，如果您有信息，是的，只需从计算机上读取它就可以了。是的。 公司表现还不错，所以显示了公司如何为公司执行工作。好的。好的。每个人都应该真正了解损益表和资产负债表之间的区别，就像一个简短的定义一样。所以，暴力表明是的，公司拥有什么，损益表显示了公司的业绩，您还有什么要补充的吗？你有发现什么吗？当你做这项研究时额外的好吧。让我们继续。好的。现在我们将研究一些类型的比率分析。这些是盈利支出。该名称显示有效，有效假设利润通用。是的，考虑到销售额及其所有资本资产。然后是另一种比率分析 Quiddity。团队绘制短期负债的能力，第三个是效率。同样，这是不言自明的，公司的股票比率和使用资产的效率，以及对企业贷款风险（而不是股本）与第一个风险之间关系的听证信息有何影响力投资或股东，以便您可以找到其中一个名称的最后一年的信息，以便就商业投资的风险程度和盈利潜力做出决策。 所以我们会找出所有这些公式并尝试应用 是的，所以我们有

因此，请注意您昨天获得的所有信息，然后选择我们已经拥有的公司，您的第一助理JD体育需要哪家公司，还有什么问题吗？提醒一下大家，这是的，所以通常不会超过 10 分钟，您只需观看即可给您一个提示，了解我们正在讨论的内容，您希望在课堂上取得领先。好吧，在这里更容易看到吗？大家好，在这个短视频中，我将介绍比率的重要概念。比率分析是学习中的常见部分。比率分析涉及对数据（通常是财务数据）的比较，比率分析的目的是使用财务数据的比较和解释来深入了解企业如何执行比率分析在商业中广泛使用，因为它有助于回答一些问题关键问题。例如，为什么一项业务比另一项业务更有利可图？或者为什么一项业务的利润低于另一项业务？股东从对企业的投资或企业投资其项目中获得了什么样的回报？企业的偿债能力如何？当债务到期时，它是否有能力偿还债务？特别是它管理 IT 资产的情况如何？其营运资金如库存、债务人和债权人。比率分析有助于回答所有这些问题。尽管它并不一定能解决这些问题。 比率分析本质上是围绕企业财务记录中的财务信息构建的，计算比率时通常使用的两个主要信息来源是损益表，它是销售额、收入和利润的历史记录。随着时间的推移，企业的成本。还有资产负债表，您会记得它是企业在特定时间点的资产和负债的快照。因此，我们将从损益表中提取收入或收入和销售额等数据，这些销售成本使我们能够计算和查看毛利润。当他们查看盈利比率时，我们会查看当年的营业利润和净利润或利润。从资产负债表中，我们可以看到很多有用的信息，特别是，我们经常会查看我们将要作为营运资金交换的元素。因此，流动资产，例如库存、贸易债务、流动负债，其中当然包括欠供应商的金额。当我们考虑这些应收账款和应付账款的资产管理效率时，我们会特别关注库存水平。而且，当我们查看企业的财务结构时，我们会查看资产负债表的底部，我们会查看资本、储备金以及长期所欠的金额，即长期负债一个企业的。我们所做的是制作了单独的修订视频，向您展示如何计算每个比率，每个比率都利用损益表和资产负债表中的信息。现在，我想先问你一件事。因此，对于您的公司来说，如果您想查找截至日期的损益表或资产负债表的所有信息。好的。 那不是一个问题。但我明白你的意思。是的。因此，您必须从收集信息的地方收集信息。报告公司的报告更准确地说是他们值得信赖的陈述。例如，如果您在谷歌上搜索，您可能不一定会在损益表或资产负债表上找到。或者你已经提到过，你还应该寻找什么，一年一次，一年一次，年度报告和报告。因此，大多数情况下，您可以在“报告”下找到所有这些信息。好的，以农业酒吧为例。如果您认为年度报告是 ag 栏，您会发现该声明。您可以在其中找到平衡会员资格等的所有数字。因此请记住。是的，我们只是为那些制造摩擦飞翔的学生考虑，但也为你们考虑。哪些报告提供了这些信息，因为我们从损益表和资产负债表中生成单独的修订信息。现在就比率分析而言，其中涉及的关键过程首先是收集数据。当然，其中大部分将来自企业的财务账户。然后你要做的就是计算比率并计算比率。重要的是，您接下来需要做的是分析和解释结果。比例说的是什么？最后，也许最重要的是，根据他关于计算比率的笔记采取一些行动，除非并且特别是，如果它可以让您深入了解业务绩效，如果您除非对此采取行动。从比例来看，其中有不少。我们将它们分为三个主要组，即盈利率，即以占收入的比例或百分比来衡量企业赚取的回报或利润。 因此，毛利率是毛利润除以收入，营业利润率，营业利润除以收入。因此，这是基于收入的相对盈利能力，也是基于业务资本所获得的回报的相对盈利能力。也许最常用的比率是所用资本回报率。因此，盈利能力取决于企业如何赚取回报。流动性比率是关于企业是否有能力支付其债务，以及两个关键的比率是流动比率和酸性测试比率，它们使用资产负债表中的信息。第三，所谓的财务效率比率。在这里，我们正在研究您的企业管理财务方式的有效性。那么，客户需要多长时间才能支付账单呢？应收帐款日以及向供应商支付应付帐款天数需要多长时间？其在企业中持有的库存量以及资产负债率（衡量企业债务占企业总资本比例的相对比例）的周转速度有多快？还有一组比率称为股东比率，它们都与股东赚取的回报有关。我们不会将这些内容归入本演示文稿中。谁使用比率？嗯，当然，账户有很多不同的用途，因此基于这些账户的比率会有很多不同的用途，很多用户群体对企业的盈利能力感兴趣，因为股东特别想了解什么正在赚取某种回报。但当然，如果您是竞争对手，您肯定会对主要竞争对手的盈利率感兴趣。 我想作为一名员工，您会对您的企业获得什么样的回报或利润感兴趣。政府会对利润感兴趣，特别是在了解企业应为这些利润缴纳多少税时。流动性比率也有很多用户特别感兴趣，我想说的是，贷款人和供应商对企业是否有能力偿还债务特别感兴趣。这是有道理的，不是吗？如果您是向企业提供信贷的供应商，您希望企业能够在发票到期时支付您的发票吗？同样，像银行这样的贷方会非常密切地关注企业的流动性状况，以确保企业能够支付银行贷款的利息和所欠资本金额。例如。当谈到财务效率时，情况非常相似。实际上。股东肯定希望确保企业有效运营，从而最大限度地减少贷方和债权人占用企业的资本。对如何管理企业的营运资金非常非常感兴趣。当然，竞争对手会有兴趣了解竞争企业是否能够更有效、更高效地管理其资产，因为这可能是竞争优势的来源。好了，伙计们，这只是一个简单的介绍。进行比率分析，强调比率的关键领域以及使用它们的原因。我们将继续并在其他视频中所做的就是查看每个比率的详细信息。是的？比率分析的关键阶段是什么？当你进行比率分析时，你首先要做的是什么？ 那么当我们想要查找新冠病毒比率分析时，您要做的第一件事是什么？大家都同意他们的观点吗？该数据意味着什么。你得到数据，然后你得到数据。你收集信息。因此，收集数据并收集信息。第二步，如果你显然必须保存信息后你必须做什么来解释你必须做些什么，你必须应用一些公式，那么这意味着什么。所以，你必须计算比率 是的，我们正在进行比率分析。所以，在你收集了所有你需要的信息之后，你必须在计算出比率后计算比率，你必须如何处理这些数据，好吧，我认为不同的数据意味着什么，所以你明白它意味着什么，例如，他们赚了多少收入，税后利润是多少？因此，您必须了解该结果对您的公司意味着什么。这是你必须做的。这就是整合数据的意义。显然最后一个采取了行动。是的，所以通过进行比率分析并不能解决您公司的任何问题。是的。你必须采取行动。你是啊。解释数据后，您可以了解该值的位置以及正在执行的比率分析。我们非常有兴趣了解您的公司，然后您显然必须采取行动。接下来，比率分析可以帮助公司提供解决方案来提高业务绩效。这是比率分析，为您的公司找到解决方案。只需解释数据，您就必须在帧间更好地提出解决方案，因此仅通过进行比率分析并不意味着您公司中遇到的问题将立即得到解决。看到一些数字。是的。印度人的比例。 如果你不知道如何解释，印度人做的比率分析就毫无意义。通过这样做，是的。您了解自己面临的问题。然后你必须想出解决方案。你必须采取行动，所以当你看到这一点时，这对其他人来说是真实的，而不仅仅是你的颜色。一种比率分析涉及财务数据的配置以获取见解。影响业务绩效以利用不公正现象。所以我也希望你能回答这些问题。并确实按“提交”。所以如果您登录了 ELA 是的，请做一下测验。那么这一部分就完成了，它完全显示在本课下的 VLA 页面上，好吧。所以这些事情是你们要完成的，因为B小姐我们可以找到这个 12.1 给我看一下你们这个展览品。 12 是什么？您正在看它吗？第七步。好吧，我们现在关注的是 7 个，而不是 12 个，或者根本就不好。你发现了吗？是的。它是相当大的。它有两个部分。是的，财务文件是第一个，然后如果你向下滚动，它是比率分析。所以你现在可以看看黑板了。 7.2 财务比率。没关系。你发现是的，所以也完成三个问题，然后是前 70 个所以你必须发现五个让我们继续。那么班上其他人会发生什么，我们必须确定比率分析的重要性。我们必须计算不同类型的比率。是的，所以我们要学习一些公式。因为对于每个比率，我们必须应用不同的公式。是的。显然，这不是适用于所有比率的一个公式。然后我们必须，好吧，把这个排除在外。你现在应该知道这一点了。如果有时间，我们会经历任何事情。如果没有，我确信您确切地知道斯蒂芬妮·本 (Stephanie Ben) 是做什么的，因为您已经进行了一项评估。如果你不知道。 我有一些问题。您就是这样完成第一次评估的吗？好吧，我们不打算集体做这件事。但我希望你花五分钟时间。是的，做一点研究，发现损益表和资产负债表之间的差异是您在那里找到的信息的差异？好的。所以你五分钟后过来，然后我们可以快速讨论提到的照片。在视频中您也只需观看即可。所以你可以在那里找到一些信息，但你也应该能够进行研究，因为你有课程美好的一天。晚上 你们准备好分享你们的发现了吗？效率有点低，但正如我们所说的加载这个好吧，我想你已经准备好了。上周我们讨论了资产负债表。希望您记住，首先必须放置资产负债表，可以随时或必须每年一次，这样您的公司就可以每次或仅一次生成财务报表，我们发现哪些信息是股东们做得很好的。你能再大声说一次吗？负债和股东。完美的。那么我们有关于资产负债表的信息，损益表发生了什么？那么损益表是如何生成的呢？是的，我觉得不错。怎么样了？只要公司愿意，或者每年一次。每年，他们都会查看收入，这就是收入损失和工资信息，我们发现损益表与损益表所显示的内容完全相同，减去了著名的业绩。好吧，阅读这些信息很有趣。是的，我并不指望你已经知道了。因此，如果您有信息，是的，只需从计算机上读取它就可以了。是的。 公司表现还不错，所以显示了公司如何为公司执行工作。好的。好的。每个人都应该真正了解损益表和资产负债表之间的区别，就像一个简短的定义一样。所以，暴力表明是的，公司拥有什么，损益表显示了公司的业绩，您还有什么要补充的吗？你有发现什么吗？当你做这项研究时额外的好吧。让我们继续。好的。现在我们将研究一些类型的比率分析。这些是盈利支出。该名称显示有效，有效假设利润通用。是的，考虑到销售额及其所有资本资产。然后是另一种比率分析 Quiddity。团队绘制短期负债的能力，第三个是效率。同样，这是不言自明的，公司的股票比率和使用资产的效率，以及对企业贷款风险（而不是股本）与第一个风险之间关系的听证信息有何影响力投资或股东，以便您可以找到其中一个名称的最后一年的信息，以便就商业投资的风险程度和盈利潜力做出决策。 所以我们会找出所有这些公式并尝试应用 是的，所以我们有

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