Prospect analysis, also known as trend analysis, refers to an analysis method that compares the actual results with the historical data of similar indicators in financial statements in different periods, so as to determine the changing trends and laws of financial status, operating results and cash flow. The specific analysis methods are fixed ratio method and ring comparison method. The fixed ratio is based on a certain period, and other periods are compared based on this period. On the basis of the previous period, the next period is compared with the previous period.
As far as personal understanding is concerned, the difference lies in:
1, the prospect tends to be good subjectively, while the prospect analysis is good and bad subjectively.
2. Prospect analysis has a more scientific theoretical basis than prospect, and the prospect is mostly based on personal experience.
3. Prospect analysis is suitable for more rigorous fields, supported by specific and mature theories, and is mostly used to predict the future development of specific industries, which is long-term. Because of strong subjective judgment, the prospect is more suitable for industries with large variables in the short term, such as stocks and futures, which change rapidly, depending on personal experience and ability.