7 企業的財務報表二、償債能力分析•流動比率與速動比率的理想範圍100%~250%; 8. 8 可能小於1，也可能大於1， 甚至可達數倍。

評估一間企業，在一年之內是否具有充足 ...Slideshareusescookiestoimprovefunctionalityandperformance,andtoprovideyouwithrelevantadvertising.Ifyoucontinuebrowsingthesite,youagreetotheuseofcookiesonthiswebsite.SeeourUserAgreementandPrivacyPolicy.Slideshareusescookiestoimprovefunctionalityandperformance,andtoprovideyouwithrelevantadvertising.Ifyoucontinuebrowsingthesite,youagreetotheuseofcookiesonthiswebsite.SeeourPrivacyPolicyandUserAgreementfordetails.HomeExploreLoginSignupSuccessfullyreportedthisslideshow.WeuseyourLinkedInprofileandactivitydatatopersonalizeadsandtoshowyoumorerelevantads.Youcanchangeyouradpreferencesanytime.圖解5大財務比率-了解企業財報UpcomingSlideShareLoadingin…5×11of24Likethispresentation?Whynotshare!ShareEmail  WhattoUploadtoSlideShareby SlideShare8177728 viewsCustomerCode:CreatingaCompanyC...by HubSpot5626954 viewsBeAGreatProductLeader(Amplify,...by AdamNash1282290 viewsTrillionDollarCoachBook(BillCa...by EricSchmidt1465402 [email protected] apidays1823705 viewsAfewthoughtsonworklife-balanceby WimVanderbauwhede1279745 viewsFacebookTwitterLinkedInSize(px)StartonShowrelatedSlideSharesatendBusiness2,892viewsOct.03,2018DownloadLikeLikedShare圖解5大財務比率-了解企業財報3分鐘輕輕鬆鬆了解企業財務報表與衡量方式ReadmoreHermes-EpitekCorp.Follow0Comments4LikesStatisticsNotesFullNameCommentgoeshere.12hoursago  DeleteReplyBlockAreyousureyouwanttoYesNoYourmessagegoesherePostBethefirsttocommentJayHuang,DirectoratConvidaHealthcareat邦特生技1yearagoV.K.NelsonWong,Ph.D.,CPA,MBA,BSc.(Hon.)atUniversitylecturer1yearagoAlanLaiatAlanLai1yearagopeterpearl1yearagoNoDownloadsViewsTotalviews2,892OnSlideShare0FromEmbeds0NumberofEmbeds1ActionsShares0Downloads36Comments0Likes4Nonotesforslide圖解5大財務比率-了解企業財報1.1圖解財務SummarizedbyVictorHuangDate:2017.07.03比率指標2.2財務比率分析5構面3.3善用「財務比率」的5個面向財務結構償債能力經營績效獲利能力現金流量毛利率營益率稅後淨利率股東權益報酬率應收帳款週轉率存貨周轉率營收成長率稅後淨利成長率流動比率速動比率產權比率負債比率現金流量比率現金再投資比率現金流量允當比率4.4企業的財務報表一、財務結構分析5.56.67.7企業的財務報表二、償債能力分析•流動比率與速動比率的理