Accounting shows a financial picture of the firm. an accounting department records and measures the activity of a business. it reports on the effects of the transactions on the firms financial condition. accounting records give a very important data. in is used by management, stockholders, creditors, independent analysts, and government.most businesses prepare regularly the two types of records. that is the income statement and balance sheet. these statements show how money was received and spent by the company.one major tool for analysis of accounting records is ratio analysis. a ratio analysis is the relationship of two figures. in finance we operate with three main categories of ratios. one ratio deals with profitability, for example, the return on investment ratio. it is used as a measure of a firm operating efficiency.the second set of ratios deals with assets and liabilities. it helps a company to evaluate its current financial position. the third set of ratios deals with the overall financial structure of the company. it analyses the value of the ownership of the firm.

Бухгалтерский учет показывает финансовую картину фирмы. an записи отдел бухгалтерского учета и меры активность бизнеса. в нем сообщается о последствиях сделок по фирмам финансового состояния. бухгалтерский учет дать важные данные. в используется руководством, акционерами, кредиторами, независимые аналитики и government.most предприятия регулярно готовить два типа записей. то есть о прибылях и убытках и . эти заявления показывают, как деньги были получены и потрачены на company.one основного инструмента для анализа бухгалтерской отчетности является анализ коэффициентов. анализ отношение отношения двух фигур. в финансах мы работаем с тремя основными категориями соотношениях. один отношение имеет дело с рентабельностью, например, отдача от инвестиций соотношение. он используется в качестве меры фирмы, работающей efficiency.the второй набор коэффициентов сделок с активами и обязательствами. это компании оценить свое текущее финансовое положение. третий набор коэффициентов имеет дело с общей финансовой структуры компании. он анализирует значение в собственность фирмы

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