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首页> 外文期刊>Journal of Entrepreneurship & Organization Management >Diagnostic Power of Ratios
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Diagnostic Power of Ratios

机译：比率的诊断能力

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Use of clues, by Arthur Conan Doyle (a trained medical doctor himself) who created the immortal detective Sherlock Holmes captivates readers and television audience even today. Part of the explanation perhaps can be found in the apparent superhuman ability to smell out the trail left by the hapless criminal by examining seemingly trivial tit-bits of information garnered through an uncanny ability for observation. While the bits of clues are by themselves insignificant, the conclusions arrived at are dramatic. However, to the trained mind it is “elementary dear Dr. Watson!” The use of financial ratios can achieve similar dramatic results because of the inter-relationships that exist between the various parts of the three financial statements themselves and characteristics that must somehow accompany them. The absence or presence of certain characteristics can be therefore become indicators of distortions, that must be examined and cross-verified with other data to arrive at definitive conclusions. In this chapter we propose to introduce the reader to those clues and how to link them together to arrive at a conclusion as to the reliability of financial statements as representing the true financial position of a company.
机译：创造了不朽的侦探福尔摩斯神探的亚瑟·柯南·道尔（Arthur Conan Doyle，他自己是受过训练的医生）利用这些线索，甚至在今天也吸引了读者和电视观众。也许部分的解释可能是通过检查看似微不足道的观察能力获得的看似微不足道的信息来发现超人的能力，以嗅出不幸的罪犯留下的痕迹。尽管线索本身微不足道，但得出的结论却是戏剧性的。但是，对训练有素的人来说，这是“初级亲爱的沃森博士！”财务比率的使用可以实现类似的惊人结果，这是因为三个财务报表本身各个部分之间存在相互关系，并且它们之间必须具有某种特性。因此，某些特性的不存在或存在可以成为变形的指标，必须对其进行检查并与其他数据进行交叉验证，才能得出明确的结论。在本章中，我们建议向读者介绍这些线索，以及如何将它们连接在一起，以得出财务报表的可靠性作为代表公司真实财务状况的结论。

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