1. Financial Structure Analysis: the Balance Sheet 常用的財務報表
第八章 財務結構分析—資產負債表
Financial Structure Analysis: the Balance Sheet
常用的財務報表
Balance Sheet
Income Statement
Cash Flow Statement

3. assets = liabilities + owner's equity
Balance Sheet (or Net Worth Statement) p.154, Table 8.2
assets = liabilities + owner's equity
primary function : to measure the financial solvency of the business
(企業的償債能力)
It refers to a specific date, need for physical data - valuation difficulties
Trend Analysis
Ratio and Comparative Analysis
assets
liabilities
owner’s equity (net worth), or deficit if (-)

4. P.161, Table 8.5
Current Ratio = Current assets / Current liabilities > 1, < 2
Intermediate Ratio = (Current + intermediate assets) / (current + intermediate liabilities)
Net Capital Ratio = total assets / total liabilities long-run concept
Debt to Equity ratio = total liability / owner equity < 70%
Equity to Value Ratio = owner equity / total assets > 40% or 50%