利用财务报表识别虚饰利润（The use of financial statements to identify profit）.docVIP

利用财务报表识别虚饰利润（The use of financial statements to identify profit） The use of financial statements to identify profit.Txt first laugh because I met you, the first time to cry because you are not in, the first smile in tears because you can not have. The use of financial statements to identify profit Financial statements reflect the fundamentals of listed companies, and they are important reference for investment decisions. But some companies for various purposes, discretion to use the accounting standards of statements or even fraud, thus affecting the reliability and comparability of the report, many investors were misled or afraid to trust to the performance of accounting information. In fact, the whitewash statements are often in many areas will be exposed, as long as investors willing to work harder, with carefully selected goods more than three shopping spirit, multi comparison analysis on the financial status of the company, you can make a good judgment on the situation of investment object, so as to effectively defend their own interests. Generally speaking, three main tables of balance sheet, income statement and cash flow statement are disclosed in the periodic reports of listed companies. If a listed company has controlled offspring, it will disclose the consolidated balance sheet, the consolidated income statement and the consolidated cash flow statement. Since the consolidated financial statements reflect the overall situation of the listed companies and the companies under their control, we focus more on the use of consolidated financial statements. Most investors are accustomed to looking at the companys earnings per share, the growth rate of net profit, net assets per share, return on equity and other indicators, not in-depth study of the financial statements. In fact, these indicators are likely to be manipulated if the company has the motivation to whitewash reports. In order to better judge the companys situation, investors can take the following sta