---
type: "Academy"
title: "Accounting — 财务教学"
locale: "en"
inLanguage: "en"
url: "https://longbridge.com/en/academy/accounting.md"
parent: "https://longbridge.com/en/academy.md"
category_slug: "accounting"
count: 12
datetime: "2026-07-28T17:21:37.450Z"
workTranslation:
  - inLanguage: "zh-CN"
    url: "https://longbridge.com/zh-CN/academy/accounting.md"
  - inLanguage: "zh-HK"
    url: "https://longbridge.com/zh-HK/academy/accounting.md"
---

# Accounting — 财务教学

> Decode financial data and discover what drives company growth

- [Debt Ratio Analysis: A Complete Guide to Assessing Financial Leverage Risk](https://longbridge.com/en/academy/100232.md)
  The debt ratio is a core gauge of corporate financial leverage. We explain its formula, prudent ranges, industry benchmarks, and how to pair it with other metrics for a full financial assessment.
- [Price-to-Earnings (P/E) Analysis: The Complete Guide to a Core Stock Valuation Metric](https://longbridge.com/en/academy/100200.md)
  The price-to-earnings ratio is one of the most widely used stock valuation metrics. This article explains its calculation, key variants, and sector differences to help you use P/E wisely in investment
- [Current Ratio Calculation: A Guide to Analyzing Short-Term Liquidity](https://longbridge.com/en/academy/100188.md)
  The current ratio is a key indicator of a company's short-term liquidity. Understanding its calculation, interpretation, and industry benchmarks enables investors to better assess a firm's financial h
- [Gross Margin Analysis: A Core Metric for Assessing Company Profitability](https://longbridge.com/en/academy/100179.md)
  Gross profit margin directly reflects a company’s product profitability. Understanding its formula, industry differences, and trend analysis is crucial for Hong Kong investors assessing a firm’s finan
- [U.S. Dividend Aristocrats Financial Breakdown: 4 Key Metrics to Assess Dividend Sustainability](https://longbridge.com/en/academy/100171.md)
  A 25-year dividend growth history is just the starting point. This article uses cash conversion, free cash flow and capex structure, ROIC, and debt profile to assess the sustainability of US Dividend 
- [The Power of Dividend Aristocrats: A Comprehensive Guide to Dividend Growth Strategies](https://longbridge.com/en/academy/100170.md)
  Dividend Aristocrats are S&P 500 stocks that have raised dividends annually for 25+ years. This article analyzes their criteria, performance, sector allocation, and reinvestment strategies to help you
- [U.S. Dividend Aristocrats Unveiled: 4 Key Financial Metrics to Assess Dividend Sustainability](https://longbridge.com/en/academy/100169.md)
  A 25-year dividend growth record is just the starting point. This article uses cash conversion, free cash flow and capex structure, ROIC, and debt profile to assess the sustainability of US Dividend A
- [How to Read a Stock Chart Like an Analyst: A Five-Point Framework for 2026](https://longbridge.com/en/academy/100580.md)
  A repeatable way to read any stock chart.
- [Interpreting the Cash Flow Statement: Tracking the Movement of Funds](https://longbridge.com/en/academy/100096.md)
  The cash flow statement is vital for assessing financial health. This article analyzes operating, investing, and financing cash flows to help you track funds, identify risks, and make stronger investm
- [Income Statement Analysis: A Comprehensive Guide to Understanding Corporate Profitability](https://longbridge.com/en/academy/100009.md)
  A clear guide to the key elements, analysis methods, and practical uses of income statements—empowering Hong Kong investors to assess company profitability and make informed investment decisions throu
- [Balance Sheet Analysis: A Comprehensive Guide to Assessing Corporate Financial Health](https://longbridge.com/en/academy/100095.md)
  Learn to assess a company's financial health through balance sheet analysis, master key concepts of assets, liabilities, and equity, and use critical financial ratios to spot investment opportunities 
- [What Is Market Capitalization? The Complete Guide to Calculating Market Cap](https://longbridge.com/en/academy/100376.md)
  Market capitalisation, calculated as share price multiplied by total shares outstanding, is a core measure of a listed company’s size. This primer explains its definition, calculation, classifications