財務預估-資產負債表

Eric Chi
Eric Chi
Aug 22, 2017 · 1 min read

利用預估損益表、預估資產負債表可以計算出授信戶預估的現金流量變化,將基本情境下預估的債務償債年數(金融負債總額/EBITDA)比率與本期的債務償債年數作比較,若此比率增加大於10%,則代表未來的展望屬負向;若此比率減少大於10%,則代表未來的展望屬正向;若此比率變化區間介於正負10%之內,未來展望屬中立。

小結:

授信天期超過一年以上依規定就需要進行財務預測及分析。對於預測未來雖然沒有人可以說的準,但透過掌握授信戶產品銷售單價、銷售量,以及預估產業動態,瞭解授信戶各種風險,應該可以嘗試給出一些符合授信戶營運變化的預估參數。將授信戶營運變動的參數代入預估模型,就能夠瞭解授信戶在未來特定的狀況下,償債能力的變化狀況。

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Eric Chi

Written by

Banker, Relationship Manager, Writer and Traveler. His first book is about a traveling diary in Tibet and second book is a guidebook for credit analysis.

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