Một số câu hỏi bằng tiếng anh và đáp án về Financial analysis

Bài viết nói về Một số câu hỏi bằng tiếng anh và đáp án lĩnh vực Financial analysis. Một số câu hỏi có trong tài liệu như: What is financial analysis? How is it important? What are some sources of data used in F.A? How are financial ratios classified?. Các câu hỏi được trả lời chi tiết, chính xác và rõ ràng

FINANCIAL ANALYSIS What is financial analysis? How is it important?  FA is a selection, evaluation and interpretation of financial data along with other pertinent information, to assist investment and financial decision- making What are some sources of data used in F.A? There are two main sources of data: primary source and secondary source  First primary source is data provided by the company itself in its         financial statement & annual reports such as income statements, balance sheets and cash from statements Secondary source includes: Market data, economic data and events Market data such as prices of the company shares/ products, can be found in the financial press and electronic media Economic data helps analysis to understand the economic environment in which the company of operates such as GDP, CPI, customers spending and so on Events help to explain the company’s present condition and future prospects They show what are happening currently such as developing new products/ acquiring another company How are financial ratios classified? Financial ratios are classified according to construction and important aspects of company operation By construction, ratios can be classified as a coverage ratio, a return ratio, a turnover ratio, or a component percentage The important aspects of company operation include a liquidity ratio, a profitability ratio, an activity ratio, a financial leverage ratio, a shareholder ratio, a return on investment ratio What is coverage ratio? Turnover ratio? Return ratio? Component percentage? Liquidity ratio? Activity ratio? Profitability ratio? Financial leverage ratio? Return on investment ratio? Share holder ratio? A coverage ratio is a measure of a company’s ability to satisfy particular obligations A turnover ratio is a measure of the gross benefit, relative to the resources expended A return ratio is a measure of the net benefit, relative to the resources expended A component percentage is the ratio of a component of an item to the item  A liquidity ratio: provides information on a company’s ability to meet its      short-term, immediate obligations An activity ratio: relates information on a company’s ability to manage its resources (that is, its assets) efficiently A profitability ratio: provides information on the amount of income from each dollar of sales A financial leverage ratio: provides information on the degree of a company’s fixed financing obligations and its ability to satisfy these financing obligations A return on investment ratio: provides information on the amount of profit, relative to the assets employed to produce that profit A shareholder ratio: describes the company’s financial condition in terms of amounts per share of stock  ... A profitability ratio: provides information on the amount of income from each dollar of sales A financial leverage ratio: provides information on the degree of a company’s fixed financing obligations... relative to the assets employed to produce that profit A shareholder ratio: describes the company’s financial condition in terms of amounts per share of stock