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项目二 财务报表的初步分析 ---- 资产负债表初步分析. 一、资产负债表质量分析 因为会计确认、计量的一些局限性,例如计 量属性的选择、财务人员的主观判断,使得账 簿和报表的数据并不能完全无误地反映企业真 实的财务状况,其质量分析就是 对 企业 财务状 况的质量 进行分析 ,反映企业 真实 财务状况的 程度 。. 项目二 财务报表初步分析 --- 资产负债表初步分析 --- 货币资金. ( 一 ) 货币资金 货币资金是企业 流动性最强的资产。 企业保持一定的货币资金的动机主要有: - PowerPoint PPT Presentation
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