财务分析报告撰写的具体要求？
A公司年初存货30000元，年初应收账款25400元，年末流动比率为2，速动比率为1.5，存货周转率4次，流动资产合计54000元。
要求：（1）计算本年销售成本；
（2）若本年销售净收入为312200元，除应收账款外其他速动资产忽略不计，则应收账款周转次数是多少?
如何理解盈利质量、资产质量和现金流量质量的相互关系。
因素分析法中连环替代法的操作步骤及应注意事项？
财务分析报告撰写的具体要求？
题目
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财务分析报告的撰写要求
（1）注重时效、及时报告；
（2）报告清楚、文字简练；
（3）数据可靠，证据可信；
（4）信息积累，职责明确；
（5）数据说话，分析到位；
（6）突出重点、兼顾一般；
（7）客观公正、观点鲜明；
（8）结论准确，建议可行。
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