某某2012年財務報告分析(doc 32頁)

一、公司基本情況簡介.................................................................................................................................1
二、償債能力分析.........................................................................................................................................1
（一）短期償債能力分析.............................................................................................................................1
1.營運資金......................................................................................................................................................1
2.流動比率......................................................................................................................................................2
a.流動比率....................................................................................................................................................2
b.速動比率....................................................................................................................................................3
（1）存貨周轉分析.......................................................................................................................................4
（2）應收賬款周轉分析...............................................................................................................................6
（二）長期償債能力分析.............................................................................................................................7
1. 資產負債率................................................................................................................................................7
2. 產權比率....................................................................................................................................................8
3. 利息保障倍數............................................................................................................................................9
（三）小結....................................................................................................................................................10
三、獲利能力分析........................................................................................................................................10
1.銷售毛利率分析.........................................................................................................................................10
2.銷售利潤率分析.........................................................................................................................................12
3.銷售費用率分析.........................................................................................................................................13
4.銷售成本率分析.........................................................................................................................................14
5.小結.............................................................................................................................................................15
四、資產運用效率分析................................................................................................................................15
1.總資產周轉率分析.....................................................................................................................................15
2.固定資產周轉率.........................................................................................................................................16
3.流動資產周轉率分析.................................................................................................................................17
（1）存貨周轉分析......................................................................................................................................19
（2）應收賬款周轉分析..............................................................................................................................20
4.小結.............................................................................................................................................................21
五、投資報酬分析........................................................................................................................................22
1.淨資產收益率分析.....................................................................................................................................22
2.小結.............................................................................................................................................................23
六、總結........................................................................................................................................................23
1.公司存在問題.............................................................................................................................................23
2.建議.............................................................................................................................................................24
附錄...........................................................................................................................................24
1.合並資產負債表....................................................................................................................24
2.合並利潤表............................................................................................................................27

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