简述水平分析法与垂直分析法的区别。 -题库考试答案搜索网

简述水平分析法与垂直分析法的区别。

问答题

2021-12-30 11:12

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正确答案

（1）分析目的不同。水平分析法指将反映企业报告期财务状况的信息与反映企业前期或历史某一时期财务状况的信息进行对比，研究企业各项经营业绩或财务状况的发展变动情况。垂直分析法的基本点不是将企业报告期的分析数据直接与基期的进行对比，求出增减变动量和增减变动率，而是通过计算报表中各项占总体的比重或百分比，反映报表中的项目与总体关系情况及其变动情况。
（2）分析形式不同。水平分析法有绝对值增减变动，增减变动率和变动比率值三种形式。垂直分析法的形式只有一种，即确定报表中各项目占总额的比重或百分比，其计算公式是：某项项目的比重=该项目金额/各项项目总金额*100%
（3）可比性不同。垂直分析法的可比性较强，而水平分析法对可比性要求较高。

试题解析

标签：第十章财务分析与评价中级财务管理中级会计职称财务管理 CMS专题

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