B1 noun Formal 1 min read

财务分析

cái wù fēn xī /t͡sʰaɪ̯³⁵ u⁵¹ fən⁵⁵ ɕi⁵⁵/
Practice it

Financial analysis is the analytical process of interpreting financial data to assess a business's performance and viability.

Word in 30 Seconds

  • Evaluating a company's financial health using data and reports.
  • Commonly used by investors and managers for strategic decision-making.
  • Focuses on profitability, liquidity, and long-term stability.

Overview

  1. 1概述：财务分析（Financial Analysis）是现代企业管理和投资决策中的核心环节。它通过对会计数据的深加工，将枯燥的数字转化为有意义的信息，帮助利益相关者了解企业的过去、现在并预测未来。2) 使用模式：在实际应用中，‘财务分析’常作为动词‘进行’、‘做’、‘开展’的宾语，或作为定语修饰‘报告’、‘指标’、‘方法’等词汇。3) 常见语境：该词频繁出现在商业计划书、年度报告、投资建议以及银行的信贷审批中。在学术领域，它是会计学和金融学的必修课题。4) 词汇辨析：‘财务分析’不同于‘会计核算’。会计核算侧重于数据的记录和分类（反映过去），而财务分析侧重于对这些数据的解释、比较和评价（指导未来）。它也不同于‘审计’，审计关注数据的真实性和合规性，分析则关注表现和效率。

Examples

1

我正在做下周会议要用的财务分析。

everyday

I am doing the financial analysis for next week's meeting.

2

根据财务分析显示，该公司的流动性存在风险。

formal

According to the financial analysis, there is a risk in the company's liquidity.

3

他的财务分析做得非常专业。

informal

His financial analysis is very professional.

4

本论文旨在通过财务分析探讨行业竞争格局。

academic

This thesis aims to explore the industrial competitive landscape through financial analysis.

Common Collocations

进行财务分析 To conduct financial analysis
财务分析指标 Financial analysis indicators/ratios
财务分析报告 Financial analysis report

Common Phrases

深入的财务分析

In-depth financial analysis

定量财务分析

Quantitative financial analysis

Often Confused With

财务分析 vs 会计核算

Accounting (会计核算) is about recording data; financial analysis (财务分析) is about interpreting that data for decision-making.

财务分析 vs 审计

Auditing (审计) checks if financial statements are accurate and legal, while analysis evaluates business performance.

Grammar Patterns

对 [对象] 进行财务分析 根据财务分析 [结论] 一份 [形容词] 的财务分析报告

How to Use It

Usage Notes

The term is highly formal and professional. In business settings, it is almost always treated as a serious, data-driven task. It is rarely used in casual conversation unless the topic is specifically about business or investment.

Common Mistakes

English speakers sometimes use 'accounting' when they mean 'financial analysis'. In Chinese, '会计' refers to the profession or the act of bookkeeping, while '财务分析' refers to the specific analytical work. Also, remember that '财务分析' is a noun; you need a verb like '进行' (to conduct) to form a complete action.

Tips

💡

Contextualize the numbers for better insight

Always compare financial ratios with industry averages or historical data to understand if a company is truly performing well.

⚠️

Beware of data lag in analysis

Financial analysis often relies on historical reports, which may not reflect the most current market shifts or sudden crises.

🌍

Standardization in global financial markets

In China, financial analysis follows CAS (Chinese Accounting Standards), which are increasingly converging with International Financial Reporting Standards (IFRS).

Word Origin

'财务' (cáiwù) comes from '财' (wealth/money) and '务' (affairs/matters). '分析' (fēnxī) comes from '分' (to divide) and '析' (to separate/analyze). Together, it means 'analyzing wealth affairs'.

Cultural Context

In China's rapidly developing corporate sector, financial analysis has shifted from simple cost control to 'Management Accounting' (管理会计), where analysis plays a key role in strategic planning.

Memory Tip

Think of '财务' (finance) as the 'money' and '分析' (analysis) as the 'microscope'. You are putting the money under a microscope to see how healthy it is.

Frequently Asked Questions

4 questions

主要分析资产负债表、利润表（损益表）和现金流量表，这被称为财务领域的三大核心报表。

除了财务人员，企业管理者、股票投资者、银行信贷员以及创业者都需要具备基本的财务分析能力。

常用的方法包括比率分析法（如计算毛利率）、趋势分析法（对比不同年份）和因素分析法。

不能，它只是降低风险的工具。财务分析基于历史数据，而市场环境和未来经营存在不确定性。

Test Yourself

fill blank

在投资这家公司之前，我们必须对其近三年的报表进行深入的___。

Correct! Not quite. Correct answer: 财务分析

针对报表进行的评估活动被称为‘财务分析’。

multiple choice

财务分析的主要目的是：

Correct! Not quite. Correct answer: 评估企业的盈利能力和风险

财务分析的核心在于通过数据评估表现并识别风险。

sentence building

一份 / 提交了 / 财务分析 / 经理 / 报告 / 详细的

Correct! Not quite. Correct answer: 经理提交了一份详细的财务分析报告。

在中文语法中，形容词‘详细的’应放在名词短语‘财务分析报告’之前。

Score: /3

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