Ratio analysis is the process of determining and evaluating financial ratios. 比率分析是指对财务比率进行决定和评价的过程。
Financial ratio analysis is based on these five categories of data in a com-pany's balance sheet and income state-ment,and turns them into ratios for com-parison. 比率分析就是将一间公司资产负债表与损益表中的这五项数字,转化为可供比较的财务比率。