汇丰银行财务报表分析

[单位申报的个人所得税全员全额申报表是指哪个表]个人所得税申报流程一、在职职工、离退休职工个人所得税申报流程：第一步：各院系财务人员根据教职工已签收的酬金发放明细表填报在职职工、离退休人员个人所得税明细申报汇总...+阅读

你的分析是基于国内的汇丰中国报表、还是全球的汇丰控股报表？基于国内（国内法人银行）的报表，应该较多参考国内相关准则。以下是：汇丰香港的标准内训教材（部分，提纲总共17页，无法全部显示在此）Prerequisite Tutorials Accounting - An Introduction  The Income Statement  The Cashflow Statement  The Balance SheetFinancial StatementsFinancial statements fill a valuable role; they are the starting point in gaining a full understanding of the performance and prospects for an organization. Understanding such reports, and in particular some of their inherent weaknesses, is critical. But although users should know how to interpret and analyze the information contained in financial reports, understanding the mechanics of financial report preparation is not the ultimate skill; understanding their context is. Context is very often given by considering other items of information — for example, management reports (also called the management's discussion), and industry analyst reports and research. The need to read all three together to get a good understanding is often overlooked by technical accounting courses.Understating or Overstating IncomeManagement may have compelling reasons to understate or overstate income. For example, top management of a publicly quoted company may have a short-term incentive to report the highest possible income in order to benefit from agreed remuneration incentives. On the other hand, management may understate income for the current year if it anticipates a difficult year ahead, by attempting to ＂smooth＂ the reported income figures.Companies that have grown by acquisition always merit close examination as it is difficult to make year-on-year comparisons; for example, acquisitions of trading assets are treated differently to acquisitions of businesses.Subjective MeasuresAs accounting is largely technical in nature, users of financial reports should consider some of the key subjective measures used in modern financial accounting. The availability of alternative accounting treatments can allow an amount of 'window dressing' of a company's financial performance. When comparing different organizations, it is important to understand the different accounting principles that have gone into producing the financial report.If users do not properly understand financial reports, they will almost certainly make poor decisions for investing in or lending to a firm. Knowing how reports are actually used in practice will allow you to broaden your understanding by looking outside of the strict 'accounting box.'