SourcesandTypesofRisks风险来源及种类Afirmshouldcontinuallymonitoreachoftheseandothertypeofrisks公司必须持续监控以上各种及其他类型的风险Aloanofficerstaskistounderstandhowafirmmonitorsitsrisks信贷员的任务是了解公司是如何掌控其所面临的风险的；Analysisofthefinancialconsequencesoftheseelementsofriskusingfinancialstatementsisanimportanttool通过财务报表分析这些风险带来的财务影响是一种重要的方法；Variousfinancialreportingstandardsrequirefirmstodiscussinnotestofinancialstatementshowimportantelementsofriskaffectaparticularfirmandtheactionsittakestomanageitsrisks不同的财务报告准则都要求公司在财务报表附注中披露各种风险对公司的影响程度以及公司为控制这些风险所采取的行动；Inadditiontousinginformationaboutriskdisclosedinthenotestofinancialstatements,loanofficerstypicallyassessthedimensionsofriskusingratiosofvariousitemsinthefinancialstatements除了使用报表附注中已经披露的信息以外，信贷员还可以根据报表中不同科目的比例来衡量风险程度。Profitability,Growth,Risk盈利能力，增长率，风险Mostfinancialstatement-basedriskanalysisfocusesonacomparisonofthesupplyofcashanddemandforcash通常财务报表风险分析关注现金的供求比Riskanalysisusingfinancialstatementdatatypicallyexamines财务报表风险分析主要考察的风险有：(1)short-termliquidityrisk,theneartermabilitytogeneratecashtoserviceworkingcapitalneedsanddebtservicerequirements,and(1)短期流动风险，即短期内现金流入满足经营现金需要及偿还债务的能力(2)long-termsolvencyrisk,thelonger-termabilitytogeneratecashinternallyorfromexternalsourcestosatisfyplantcapacityanddebtrepaymentneeds(2)长期流动风险，即长期现金产出或外部融资满足经营所需及偿还债务的能力Thefieldoffinanceidentifiestwotypesofrisks:财务风险有两种：(1)creditrisk,afirm’sabilitytomakepaymentsoninterestandprinciplepayments,and(1)信用风险，即企业偿还利息和本金的能力(2)bankruptcyrisk,thelikelihoodthatafirmwillbeliquidated(2)破产风险，即企业面临破产的可能性FrameworkforFinancialStatementAnalysisofRisk财务报表风险分析架构AnalysisofShort-TermLiquidityRisk短期流动性风险分析FinancialRatio财务比率AnalysisofLong-TermSolvencyRisk长期偿债能力风险分析FinancialRatio财务比率ModelsofBankruptcyPrediction破产预测模型Thesixratioswiththebestdiscriminatingpower(andthenatureoftheriskeachratiomeasures)wereasfollows:六个主要的变量及所衡量的风险如下：NetIncomeplusDepreciation,Depletion,andAmortization/TotalLiabilities(long-termsolvencyrisk)(净收入+折旧+损耗+摊销)/总负债长期流动性风险NetIncome/Total