某某2012年财务报告分析(doc 32页)

一、公司基本情况简介.................................................................................................................................1
二、偿债能力分析.........................................................................................................................................1
（一）短期偿债能力分析.............................................................................................................................1
1.营运资金......................................................................................................................................................1
2.流动比率......................................................................................................................................................2
 a.流动比率....................................................................................................................................................2
 b.速动比率....................................................................................................................................................3
（1）存货周转分析.......................................................................................................................................4
（2）应收账款周转分析...............................................................................................................................6
（二）长期偿债能力分析.............................................................................................................................7
1. 资产负债率................................................................................................................................................7
2. 产权比率....................................................................................................................................................8
3. 利息保障倍数............................................................................................................................................9
（三）小结....................................................................................................................................................10
三、获利能力分析........................................................................................................................................10
1.销售毛利率分析.........................................................................................................................................10
2.销售利润率分析.........................................................................................................................................12
3.销售费用率分析.........................................................................................................................................13
4.销售成本率分析.........................................................................................................................................14
5.小结.............................................................................................................................................................15
四、资产运用效率分析................................................................................................................................15
1.总资产周转率分析.....................................................................................................................................15
2.固定资产周转率.........................................................................................................................................16
3.流动资产周转率分析.................................................................................................................................17
（1）存货周转分析......................................................................................................................................19
（2）应收账款周转分析..............................................................................................................................20
4.小结.............................................................................................................................................................21
五、投资报酬分析........................................................................................................................................22
1.净资产收益率分析.....................................................................................................................................22
2.小结.............................................................................................................................................................23
六、总结........................................................................................................................................................23
1.公司存在问题.............................................................................................................................................23
2.建议.............................................................................................................................................................24
附录...........................................................................................................................................24
1.合并资产负债表....................................................................................................................24
2.合并利润表............................................................................................................................27

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