期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm,namely,financial resources,covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal analysis balance sheet financial imbalances.
关键词：account;balance sheet;current assets;current bank loans.
