摘要：The term "financial statement analysis" indicates the complex activity carried out with the aid of a group of techniques derived from theory and based on rigorous methods in order to derive from the financial statement - structured as a financial report subject to regulatory and professional constraints - as well as from other information a useful model to allow an external entity to assess or judge the firm and its management performance. This short study attempts to present the procedure for financial statement analysis; that is, the five operational phases and the operations themselves by which the analyst derives the financial statement indices and puts forth an evaluation of the firm's management. 1. acceptance of the assignment; 2. determining the assumptions of the analysis; 3. reclassifying the financial statement; 4. calculating the indices, in particular the ratios and how these are related; 5. arriving at a final evaluation
关键词：analisi di bilancio, riclassificazione, presupposti delle analisi, tipologia di ratios
