| 1. | The du pont system of financial analysis and the wall marking way are then improved
然后对杜邦财务分析体系与沃尔评分法进行了改进。 |
| 2. | The du pont system of financial analysis and the wall marking way are two ways of comprehensive financial analysis widely used in practical operation
杜邦财务分析体系与沃尔评分法是两种在实际工作中广泛运用的财务综合分析方法。 |
| 3. | Basing on the assessment and analysis of the comprehensive financial analysis , the author first points out that there are some defects in the du pont system of financial analysis and the wall marking way
作者首先在对财务综合分析方法进行评析的基础上，指出了杜邦财分析体系和沃尔评分法的不足之处。 |
| 4. | In order to make it easy to find the financial status of the enterprises evaluated , i take after the du pont system in working out the operating evaluation . and i take after the comprehensive evaluation when make an overall evaluation
为了便于指标使用者直观利用该指标体系，还提出了借助杜邦分析法、综合评分法等方法的指导思想，对航运企业财务状况进行评价。 |
| 5. | The defects in the du pont system of financial analysis include : the managerial accounting data have n ' t been made adequate use of ; the cost information reflected from cost behavior has n ' t been demonstrated ; the data of the statement of cash flows have n ' t been used ; the enterprises " operating risk and financial risk have n ' t been reflected ; the enterprises " contribution to society has n ' t been reflected
杜邦财务分析体系的不足之处包括：没有充分利用管理会计数据；没有揭示按成本性态反映的成本信息；没有利用现金流量表中的数据；没有反映企业的经营风险及财务风险；没有反映企业对社会的贡献。 |
| 6. | By means of structure analysis . ratio analysis , comparison analysis and tendency analysis . it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects , which are assets structure , short - term debt paying ability , operation capacity , profitability and profit quality , long - term debt paying ability , analysis on cash flows , and " the du pont system " analysis
采用结构分析、比率分析、比较分析和趋势分析的方法，分资产结构、短期偿债能力、营运能力、盈利能力和盈利质量，长期偿债能力、现金流量分析、杜邦分析等七个方面对该公司的财务状况和经营业绩作出了分析和评价。 |
| 7. | The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data , marginal contribution analysis , safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis
杜邦财务分析体系的主要改进有：在杜邦财务分析体系中引入现金流量表数据进行现金流量分析；在杜邦财分析体系中引入管理会计数据，进行边际贡献分析、安全边际率分析及杠杆分析；在杜邦财分析体系中引入增值会计数据分析企业对社会的贡献。 |
