The Classification Of Bank Settlement Accounts Must Be Understood.

They are divided into unit bank settlement accounts and personal bank settlement accounts according to depositors.

The unit bank settlement account is divided into basic deposit account, general deposit account, special deposit account and temporary deposit account by use.

(1) the basic deposit account refers to a bank settlement account that a depositor needs to open for settlement of daily accounts and cash receipts. A unit can only open a basic deposit account.

Depositor

It can only be handled through a basic deposit account.

A unit can only choose one business entity of one bank to open a basic deposit account and not to open several basic deposit accounts at the same time.

(2) a general deposit account refers to a bank settlement account opened by a depositor's bank business institution outside the Bank of the basic deposit account for borrowing or other settlement needs.

The account can be paid in cash, but cash withdrawals are not allowed.

(3) temporary deposit account refers to a bank settlement account opened by depositors for temporary needs and within specified time limits.

If a depositor has temporary institutions, temporary business activities in other places and registered capital verification cases, he may apply for opening a temporary deposit account.

The maximum period of validity of a temporary deposit account shall not exceed 2 years.

(4) special deposit accounts refer to depositors.

And administrative regulations and regulations, and open bank settlement accounts for special management and use of specific purpose funds.

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In order to give full play to the role of financial analysis in management decision making, especially in enterprise valuation, the above five interrelated steps must be applied. These five steps constitute an effective financial analysis model.

Because it not only provides analysts with reasonable assumptions about management decision evaluation (industrial economic characteristics, enterprise strategy and purified financial statements), but also provides a logical and rational guide for financial analysis itself to serve management decisions.

In the process of purifying financial statements, financial analysts should pay attention to the following main aspects:

(1) no duplication of items or extraordinary items.

The impact of these projects on profitability is temporary, and should be considered before evaluating the real business performance of enterprises.

(2) research and development expenditures.

Artificial arrangements for research and development, advertising, human resources training and other expenditures directly affect the profitability of enterprises during different accounting periods. It is very necessary to maintain vigilance against the artificial arrangement of these expenditures in financial analysis.

Similarly, it may be necessary to make adjustments to these human arrangements when evaluating a company's continued operating performance.

(3) "profit management".

Numerous empirical studies show that there are a lot of earnings management behaviors in enterprises.

For example, in the choice of accounting methods, it is necessary to confirm revenue and delay recognition fees ahead of time. For example, in order to cater for the requirements of management in the control of fixed assets depreciation and project completion schedule and the changes in accounting estimates, the selection of accounting methods and the timing of paction events, these earnings management may lead to deviation and inaccuracy in the financial statements of enterprises.

In financial analysis, it is essential to adjust them.

All these adjustments are for financial analysts to purify financial statements.

It is regrettable that not all enterprises provide financial analysts' information needed to adjust key items in financial statements.

Under such circumstances, financial analysts clearly recognize the limitations of financial statements and take full account of this factor when interpreting financial statements.

In financial analysis, people are more familiar with the calculation of financial ratios and related indicators, such as financial ratios such as turnover ratio, asset liability ratio, equity return rate, and common ratio statements, related growth rates and completion percentages.

However, how to scientifically use these ratios and indicators to assess the profitability and risks of enterprises is still far from enough.

At present, there is not a set of standard financial ratios and indicators. What kind of financial ratios and indicators are good? What kind of financial ratios and indicators are bad? No one can tell.

Our textbook says that the current ratio of 2 is normal, but an empirical study in the 60 years of the United States shows that the average turnover ratio of the normally run enterprises is more than 3, while the turnover ratio of the bankrupt enterprises is between 2 and 2.5.

Obviously, there is no standard for financial ratios. Only by linking them to industrial characteristics, business strategies, and even business cycles can they make sense.

Therefore, financial analysis is not only the analysis of financial accounting data.

In the financial analysis, the most important work should be to compare the financial data of a certain enterprise in the large environment of the capital market, such as industrial economy, securities and so on. In depth analysis, the financial data and the strategy of the enterprise are linked up to examine the existing advantages and disadvantages, and to scientifically evaluate the profitability and risk of the enterprise.