First, cash flow capacity analysis includes structural analysis and profit quality analysis.

Cash flow structure analysis includes analysis of inflow structure, outflow structure and inflow and outflow ratio; profit quality analysis is expressed through net cash flow and correlation ratio. As a financial analysis dimension, if the net profit has enough cash inflow, the quality of earnings will be high, otherwise the profit quality will be low. It can further amend and test the profitability index of enterprises.

Two, operational capability analysis refers to the efficiency of enterprise capital utilization reflected by relevant indicators of capital turnover speed of enterprises.

Operational capacity analysis includes turnover analysis of current assets, turnover of fixed assets and turnover of total assets.

Three, profitability analysis refers to the analysis of the input output ratio of an enterprise, which reflects an analytical means for an enterprise to obtain profit capability.

The analysis of enterprise profitability can be viewed from two aspects: general analysis of corporate profitability and post tax profit analysis of stock companies. The basic indicators include: roe, total assets return rate, income margin, cost profit rate, earnings per share, common equity return rate and dividend payout rate.

Four, the development capacity analysis is mainly based on the comparison of financial indicators, financial ratios and financial reports of enterprises for several consecutive periods to understand the changing trend of the financial position of enterprises, including the direction, amount and extent of changes.

Accordingly, Forecast The future development of enterprises' financial activities.

Five. Solvency The analysis includes two aspects: short-term solvency analysis and long-term solvency analysis.

Short term solvency is mainly reflected in the relationship between debt maturity and disposable assets. The main indicators are liquidity ratio and quick ratio. Long term solvency refers to the ability of an enterprise to repay debts for more than 1 years, and it can be analyzed through the ratio of assets and liabilities, the ratio of long-term liabilities to working capital, and the multiple guarantee of interest.

　　 Finance The year-end summary should include the following aspects:

1, the company's overall financial position (i.e. balance sheet) 2, company operating conditions (i.e. profit statement), 3, cash receipts and disbursements (that is, cash flow statement) can be written according to various reporting items, and different enterprises have different priorities.

Financial analysis and summary projects are also similar.

1. Analysis of balance sheet items:

For example, debt paying ability, turnover rate 2, profitability analysis:

For example, total assets yield, sales profit and profit rate 3, cash flow analysis:

Such as: sales income, cash ratio, etc.