摘要:从内容上来讲,以企业的财务信息和数据为基础展开的分析工作即为财务报表分析,它基本上与财务分析等同。借助于财务分析工作的开展和实施,能够更好的了解企业的财务状况,同时也对企业整体的发展运行情况有一个相对清晰的掌握。企业的财务状况,资金变动情况等,都能从其财务报表中的得到体现,然而只看报表上的数字还不能够完全反映一家公司的财务状况,更无法准确的评判企业整体的经营发展水平,在这种情况下,将企业财务分析和其他分析相结合,才能实现对其财务状况的科学化,整体化和综合化掌握,由此可见,财务报表分析工作的开展具有很高的现实价值。本文以美国苹果公司为例,利用其过去5年的财务报表提供的基本信息,计算各方面财务指标,并将财务比率分析与SWOT分析方法结合起来,通过纵向横向比较分析,说明原因和得出相应的结论。70039
关键词:财务报表分析;SWOT分析;财务指标;苹果公司
Financial Statement Analysis of Apple Inc.
Abstract:In terms of content, the analysis of the financial information and data based on the enterprise is the financial statement analysis, which is basically the same as the financial analysis. With the help of financial analysis and implementation of the work, to better understand the financial situation of enterprises, but also on the overall development of the enterprise operation has a relatively clear grasp. Business financial situation, changes in funds, etc., can be reflected from the financial statements, but only look at the figures on the report can not fully reflect the financial situation of a company, but can’t accurately judge the overall business development level , In this case, the combination of corporate financial analysis and other analysis in order to achieve its financial status of the scientific, holistic and comprehensive grasp, we can see that the development of financial statements have a high practical value. Apple Inc., for example in this paper, with its past five years of financial statements provide the basic information, calculate various financial indicators, then combining financial ratio analysis with SWOT analysis method, through longitudinal transverse comparison analysis, the reasons and the corresponding conclusions.
Key words:financial statement analysis; SWOT analysis; financial target; Apple Inc
目 录
绪论………………………………………………………………………………………1
一、苹果公司概况 ……………………………………………………………………………2
(一)苹果公司的创始与发展………………………………………………………………2
(二)苹果产品线介绍………………………………………………………………………2
(三)苹果公司的企业文化…………………………………………………………………3
1、偏执创新……………………………………………………………………………………3