Balance sheet analysis is a combination of quantitative analysis and qualitative analysis, which comprehensively analyzes the influence of various factors on assets and liabilities, so that readers of balance sheet can obtain necessary information. The analysis of account changes in the current balance sheet is completed by the statement of changes in financial position, focusing on the comparison of some calculated relative ratios or relative indicators.
Analysis and Evaluation on the Adaptability of Asset Structure and Capital Structure
1, conservative structure analysis: conservative structure refers to the source of funds for all assets of an enterprise, which is long-term capital, that is, owners' equity and non-current liabilities.
Advantages: low risk.
Disadvantages: high capital cost; The elasticity of financing structure is weak.
Scope of application: It is rarely adopted by enterprises.
2. Steady structure analysis: non-current assets are solved by long-term funds, and current assets need both long-term funds and short-term funds.
Advantages: less risk, relatively low debt capital and certain flexibility.
Scope of application: most enterprises.
3. Balanced structure: non-current assets meet long-term funds and current assets meet current liabilities.
Advantages: the two are compatible, the enterprise risk is small and the capital cost is low.
Disadvantages: the two are not timely, which may lead to financial crisis for enterprises.
Scope of application: enterprises with good operating conditions and adaptive internal structures of current assets and current liabilities.
4. Risk structure: Current liabilities are used not only to meet the capital requirements of current assets, but also to meet the capital requirements of some non-current assets.
Advantages: The lowest cost of capital.
Disadvantages: high financial risk.
Scope of application: enterprise assets have good liquidity and sufficient operating cash flow.