SlideShare a Scribd company logo
Total Liabilities
Total Assets
Measures the proportion of
borrowed capital to invested
capital
Total Liabilities
Stockholder’s Equity
Measures relative amount of resources
provided by owners and creditors
Cash Flows From Operations
Total Liabilities
510,000
760,000
760,000
3,250,000
=23.4%
Income Before Interest
Expense and Income Taxes
Interest Expense
This is the most common
measure of a company’s ability
to provide protection for its
longterm
creditors. A ratio of less
than 1.0 is inadequate.
2,000,000
Net Income
Annual Preferred Dividend
510,000
6.8
This measure indicates how
much of each sales dollar is left
after deducting the cost of
goods sold to cover expenses
and provide a profit.
2,000,000
The profit margin ratio, also called the return on sales ratio or
gross profit ratio, is a profitability ratio that measures the
amount of net income earned with each dollar of sale
s generated by comparing the net income and net sales of a
company.
2,000,000
The ratio is considered an
indicator of how effectively a
company is using its assets to
generate earnings before
contractual obligations must be
paid
510000+[250000*(1-32%)] 680000
(5500000+5733000)/2 5636500
Net Income
Stockholders' Equity
Net Sales
Average Total Assets
Financial Statement Analysis
Financial Statement Analysis

More Related Content

What's hot

Mmi finance 2
Mmi finance 2Mmi finance 2
Mmi finance 2
gatecomro
 
Liquidity ratio
Liquidity ratioLiquidity ratio
Liquidity ratio
Debashish Paikray
 
Chap016
Chap016Chap016
Chap007
Chap007Chap007
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
Abdus Samad Sadi
 
Chap001
Chap001Chap001
3 4 ratio analysis (1)
3 4 ratio analysis (1)3 4 ratio analysis (1)
3 4 ratio analysis (1)
sdwaltton
 
Du pont analysis for starbucks for year 2011
Du pont analysis for starbucks  for year 2011Du pont analysis for starbucks  for year 2011
Du pont analysis for starbucks for year 2011
vivekmsk29
 
Mba 2 fm u 5 capital structure,dividend policy
Mba 2 fm u 5 capital structure,dividend policyMba 2 fm u 5 capital structure,dividend policy
Mba 2 fm u 5 capital structure,dividend policy
Rai University
 
Capital structure of a company
Capital structure of a companyCapital structure of a company
Capital structure of a company
Paula Lup
 
Return on Capital Employed
Return on Capital Employed Return on Capital Employed
Return on Capital Employed
Fine Advice Private Limited
 
Return on Capital Employed (ROCE) and Return on Equity (ROE)
Return on Capital Employed (ROCE) and Return on Equity (ROE)Return on Capital Employed (ROCE) and Return on Equity (ROE)
Return on Capital Employed (ROCE) and Return on Equity (ROE)
Rajat Kumar
 
Financial ratios and their use in understanding Financial Statements
Financial ratios and their use in understanding Financial StatementsFinancial ratios and their use in understanding Financial Statements
Financial ratios and their use in understanding Financial Statements
Pranav Dedhia
 
FIN 370 Final Exam
FIN 370 Final ExamFIN 370 Final Exam
FIN 370 Final Exam
ArnoldKooman
 
Accounting equation
Accounting equationAccounting equation
Accounting equation
tuseefahmad515
 
Fin 370 final exam
Fin 370 final examFin 370 final exam
Fin 370 final exam
FredrickBue
 

What's hot (16)

Mmi finance 2
Mmi finance 2Mmi finance 2
Mmi finance 2
 
Liquidity ratio
Liquidity ratioLiquidity ratio
Liquidity ratio
 
Chap016
Chap016Chap016
Chap016
 
Chap007
Chap007Chap007
Chap007
 
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
 
Chap001
Chap001Chap001
Chap001
 
3 4 ratio analysis (1)
3 4 ratio analysis (1)3 4 ratio analysis (1)
3 4 ratio analysis (1)
 
Du pont analysis for starbucks for year 2011
Du pont analysis for starbucks  for year 2011Du pont analysis for starbucks  for year 2011
Du pont analysis for starbucks for year 2011
 
Mba 2 fm u 5 capital structure,dividend policy
Mba 2 fm u 5 capital structure,dividend policyMba 2 fm u 5 capital structure,dividend policy
Mba 2 fm u 5 capital structure,dividend policy
 
Capital structure of a company
Capital structure of a companyCapital structure of a company
Capital structure of a company
 
Return on Capital Employed
Return on Capital Employed Return on Capital Employed
Return on Capital Employed
 
Return on Capital Employed (ROCE) and Return on Equity (ROE)
Return on Capital Employed (ROCE) and Return on Equity (ROE)Return on Capital Employed (ROCE) and Return on Equity (ROE)
Return on Capital Employed (ROCE) and Return on Equity (ROE)
 
Financial ratios and their use in understanding Financial Statements
Financial ratios and their use in understanding Financial StatementsFinancial ratios and their use in understanding Financial Statements
Financial ratios and their use in understanding Financial Statements
 
FIN 370 Final Exam
FIN 370 Final ExamFIN 370 Final Exam
FIN 370 Final Exam
 
Accounting equation
Accounting equationAccounting equation
Accounting equation
 
Fin 370 final exam
Fin 370 final examFin 370 final exam
Fin 370 final exam
 

Similar to Financial Statement Analysis

Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Arslan123321
 
UNIT-2 Ratio.pptx
UNIT-2 Ratio.pptxUNIT-2 Ratio.pptx
UNIT-2 Ratio.pptx
DRPANKAJKUMAR17
 
Turnover and profitability ratio
Turnover and profitability ratioTurnover and profitability ratio
Turnover and profitability ratio
Milan Verma
 
RATIO ANALYSIS
RATIO ANALYSISRATIO ANALYSIS
RATIO ANALYSIS
Nikhil Priya
 
Leverage Ratios | Finance
Leverage Ratios | FinanceLeverage Ratios | Finance
Leverage Ratios | Finance
Transweb Global Inc
 
Accounts ppt
Accounts pptAccounts ppt
Accounts ppt
RAJAT GOEL
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
VadivelM9
 
Ratio Analysis
Ratio AnalysisRatio Analysis
Ratio Analysis
VadivelM9
 
Chapter 2 analysis of financial statements
Chapter 2 analysis of financial statementsChapter 2 analysis of financial statements
Chapter 2 analysis of financial statements
SamsonJohn14
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Urooj Iqbal
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Sumit Sahu
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
eduCBA
 
Risk Analysis , Operating Performance and Value Ratios
Risk Analysis , Operating Performance and Value RatiosRisk Analysis , Operating Performance and Value Ratios
Risk Analysis , Operating Performance and Value Ratios
Olufemi Feyisitan
 
Risk analysis , operating performance and value ratios
Risk analysis , operating performance and value ratiosRisk analysis , operating performance and value ratios
Risk analysis , operating performance and value ratios
Fortuna Favi et Fortus Ltd.
 
Chapter 6_Interpretation of Financial Statement
Chapter 6_Interpretation of Financial StatementChapter 6_Interpretation of Financial Statement
Chapter 6_Interpretation of Financial Statement
Presana1
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Dr. Bhavik Shah
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Nikita Arora
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
Prathyusha Bandla
 
Ratios
RatiosRatios
Ratio Analysis SHort.pptx college presentation
Ratio Analysis SHort.pptx college presentationRatio Analysis SHort.pptx college presentation
Ratio Analysis SHort.pptx college presentation
avinashbbmstudent218
 

Similar to Financial Statement Analysis (20)

Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
UNIT-2 Ratio.pptx
UNIT-2 Ratio.pptxUNIT-2 Ratio.pptx
UNIT-2 Ratio.pptx
 
Turnover and profitability ratio
Turnover and profitability ratioTurnover and profitability ratio
Turnover and profitability ratio
 
RATIO ANALYSIS
RATIO ANALYSISRATIO ANALYSIS
RATIO ANALYSIS
 
Leverage Ratios | Finance
Leverage Ratios | FinanceLeverage Ratios | Finance
Leverage Ratios | Finance
 
Accounts ppt
Accounts pptAccounts ppt
Accounts ppt
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratio Analysis
Ratio AnalysisRatio Analysis
Ratio Analysis
 
Chapter 2 analysis of financial statements
Chapter 2 analysis of financial statementsChapter 2 analysis of financial statements
Chapter 2 analysis of financial statements
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Risk Analysis , Operating Performance and Value Ratios
Risk Analysis , Operating Performance and Value RatiosRisk Analysis , Operating Performance and Value Ratios
Risk Analysis , Operating Performance and Value Ratios
 
Risk analysis , operating performance and value ratios
Risk analysis , operating performance and value ratiosRisk analysis , operating performance and value ratios
Risk analysis , operating performance and value ratios
 
Chapter 6_Interpretation of Financial Statement
Chapter 6_Interpretation of Financial StatementChapter 6_Interpretation of Financial Statement
Chapter 6_Interpretation of Financial Statement
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Ratios
RatiosRatios
Ratios
 
Ratio Analysis SHort.pptx college presentation
Ratio Analysis SHort.pptx college presentationRatio Analysis SHort.pptx college presentation
Ratio Analysis SHort.pptx college presentation
 

More from Joecyl Gianna Marie Guisando

Rizal as role model as a student
Rizal as role model as a studentRizal as role model as a student
Rizal as role model as a student
Joecyl Gianna Marie Guisando
 
Engagement letter in auditing
Engagement letter in auditingEngagement letter in auditing
Engagement letter in auditing
Joecyl Gianna Marie Guisando
 
FLIP GOTHIC
FLIP GOTHICFLIP GOTHIC
Toyota
ToyotaToyota
UNITED KINGDOM MACROECONOMIC GROWTH
UNITED KINGDOM MACROECONOMIC GROWTHUNITED KINGDOM MACROECONOMIC GROWTH
UNITED KINGDOM MACROECONOMIC GROWTH
Joecyl Gianna Marie Guisando
 
Early Renaissance in Italy
Early Renaissance in ItalyEarly Renaissance in Italy
Early Renaissance in Italy
Joecyl Gianna Marie Guisando
 
Systems development IS
Systems development ISSystems development IS
Systems development IS
Joecyl Gianna Marie Guisando
 
Team dynamics HBO
Team dynamics HBOTeam dynamics HBO
Team dynamics HBO
Joecyl Gianna Marie Guisando
 

More from Joecyl Gianna Marie Guisando (8)

Rizal as role model as a student
Rizal as role model as a studentRizal as role model as a student
Rizal as role model as a student
 
Engagement letter in auditing
Engagement letter in auditingEngagement letter in auditing
Engagement letter in auditing
 
FLIP GOTHIC
FLIP GOTHICFLIP GOTHIC
FLIP GOTHIC
 
Toyota
ToyotaToyota
Toyota
 
UNITED KINGDOM MACROECONOMIC GROWTH
UNITED KINGDOM MACROECONOMIC GROWTHUNITED KINGDOM MACROECONOMIC GROWTH
UNITED KINGDOM MACROECONOMIC GROWTH
 
Early Renaissance in Italy
Early Renaissance in ItalyEarly Renaissance in Italy
Early Renaissance in Italy
 
Systems development IS
Systems development ISSystems development IS
Systems development IS
 
Team dynamics HBO
Team dynamics HBOTeam dynamics HBO
Team dynamics HBO
 

Recently uploaded

A presentation that explain the Power BI Licensing
A presentation that explain the Power BI LicensingA presentation that explain the Power BI Licensing
A presentation that explain the Power BI Licensing
AlessioFois2
 
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
apvysm8
 
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
Social Samosa
 
UofT毕业证如何办理
UofT毕业证如何办理UofT毕业证如何办理
UofT毕业证如何办理
exukyp
 
Population Growth in Bataan: The effects of population growth around rural pl...
Population Growth in Bataan: The effects of population growth around rural pl...Population Growth in Bataan: The effects of population growth around rural pl...
Population Growth in Bataan: The effects of population growth around rural pl...
Bill641377
 
The Ipsos - AI - Monitor 2024 Report.pdf
The  Ipsos - AI - Monitor 2024 Report.pdfThe  Ipsos - AI - Monitor 2024 Report.pdf
The Ipsos - AI - Monitor 2024 Report.pdf
Social Samosa
 
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens""Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
sameer shah
 
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
v7oacc3l
 
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
a9qfiubqu
 
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
slg6lamcq
 
writing report business partner b1+ .pdf
writing report business partner b1+ .pdfwriting report business partner b1+ .pdf
writing report business partner b1+ .pdf
VyNguyen709676
 
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data LakeViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
Walaa Eldin Moustafa
 
Challenges of Nation Building-1.pptx with more important
Challenges of Nation Building-1.pptx with more importantChallenges of Nation Building-1.pptx with more important
Challenges of Nation Building-1.pptx with more important
Sm321
 
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
Timothy Spann
 
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
z6osjkqvd
 
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
mkkikqvo
 
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
hyfjgavov
 
一比一原版(UO毕业证)渥太华大学毕业证如何办理
一比一原版(UO毕业证)渥太华大学毕业证如何办理一比一原版(UO毕业证)渥太华大学毕业证如何办理
一比一原版(UO毕业证)渥太华大学毕业证如何办理
aqzctr7x
 
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCAModule 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
yuvarajkumar334
 
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
taqyea
 

Recently uploaded (20)

A presentation that explain the Power BI Licensing
A presentation that explain the Power BI LicensingA presentation that explain the Power BI Licensing
A presentation that explain the Power BI Licensing
 
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
 
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
4th Modern Marketing Reckoner by MMA Global India & Group M: 60+ experts on W...
 
UofT毕业证如何办理
UofT毕业证如何办理UofT毕业证如何办理
UofT毕业证如何办理
 
Population Growth in Bataan: The effects of population growth around rural pl...
Population Growth in Bataan: The effects of population growth around rural pl...Population Growth in Bataan: The effects of population growth around rural pl...
Population Growth in Bataan: The effects of population growth around rural pl...
 
The Ipsos - AI - Monitor 2024 Report.pdf
The  Ipsos - AI - Monitor 2024 Report.pdfThe  Ipsos - AI - Monitor 2024 Report.pdf
The Ipsos - AI - Monitor 2024 Report.pdf
 
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens""Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
"Financial Odyssey: Navigating Past Performance Through Diverse Analytical Lens"
 
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
在线办理(英国UCA毕业证书)创意艺术大学毕业证在读证明一模一样
 
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
原版一比一弗林德斯大学毕业证(Flinders毕业证书)如何办理
 
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
一比一原版南十字星大学毕业证(SCU毕业证书)学历如何办理
 
writing report business partner b1+ .pdf
writing report business partner b1+ .pdfwriting report business partner b1+ .pdf
writing report business partner b1+ .pdf
 
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data LakeViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
ViewShift: Hassle-free Dynamic Policy Enforcement for Every Data Lake
 
Challenges of Nation Building-1.pptx with more important
Challenges of Nation Building-1.pptx with more importantChallenges of Nation Building-1.pptx with more important
Challenges of Nation Building-1.pptx with more important
 
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
06-12-2024-BudapestDataForum-BuildingReal-timePipelineswithFLaNK AIM
 
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
一比一原版英属哥伦比亚大学毕业证(UBC毕业证书)学历如何办理
 
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
原版一比一多伦多大学毕业证(UofT毕业证书)如何办理
 
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
一比一原版兰加拉学院毕业证(Langara毕业证书)学历如何办理
 
一比一原版(UO毕业证)渥太华大学毕业证如何办理
一比一原版(UO毕业证)渥太华大学毕业证如何办理一比一原版(UO毕业证)渥太华大学毕业证如何办理
一比一原版(UO毕业证)渥太华大学毕业证如何办理
 
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCAModule 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
Module 1 ppt BIG DATA ANALYTICS_NOTES FOR MCA
 
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
一比一原版(harvard毕业证书)哈佛大学毕业证如何办理
 

Financial Statement Analysis