本科论文摘 要本篇论文以沈阳创彩商贸有限公司为例，对财务报表存在的种种问题展开具体而有效的分析。通过对财务报表的一系列数据的解读，对财务报表中列示的数据展开具体的分析、深化加工、比较、评价和解释。本论文以沈阳创彩商贸有限公司为例，对其财务报表存在的具体问题进行合理并且有效果的分析，通过对创彩公司财务报表中资产负债表、利润表、现金流量表、所有者权益变动表以及财务报表附注的深化分析解读来体现创彩公司的经营成果、现金流量以及财务状况，并提出结论，为公司管理层提出合理有效的建议。通过一段时间的实力经历，能够明确的了解到沈阳创彩务报表中反映出的一些问题，发现了该单位的举债经营比率偏高，存在一定的财务风险；资产负债表的一些记录数据不全面；利润表的结算方式不合理；流动比率较低，企业在短期债务到期以前可以变为现金用于偿债的能力较低；财务报表制度不完善，反应信息不全面等问题。并且对这些问题提出合理的建议。例如：改进公司财务报表制度；增强企业的现金流量；扩大投资，增大企业的资产负债率等。关键词： 资产负债率；资产负债表；现金流量表；利润表本科论文AbstractThis paper takes Shenyang Rainbow Trading Co., Ltd. as an example, to analyze the financial statement system, financial statement accounting method, financial statement response information and financial statement information, including the company's solvency analysis, profitability analysis, operational capacity analysis and development capacity analysis. Through the analysis of financial statements, the data provided by financial statements are processed, analyzed, compared, evaluated and interpreted.Taking Shenyang Rainbow Trading Co., Ltd. as an example, this paper makes an effective analysis of its financial statements. Through the main financial indicators provided in the financial statements, such as: asset liability ratio, total asset turnover ratio, net sales interest rate and equity multiplier, it reflects the company's operating results, cash flow and financial situation, and analyzes them to put forwar...
