第八章公司分析學(xué)習(xí)教案

1、會(huì)計(jì)學(xué)1第八章公司第八章公司(n s)分析分析第一頁，共21頁。第1頁/共21頁第二頁，共21頁。損益表制表單位：沈陽*化工技術(shù)有限公司 2006年12月31日 單位：元項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)一、產(chǎn)品銷售收入10.00 346642.34 減：產(chǎn)品銷售成本20.00 197125.91 產(chǎn)品銷售稅金3產(chǎn)品銷售費(fèi)用4二、產(chǎn)品銷售利潤(rùn)50.00 149516.43 減：管理費(fèi)用62381.70 123519.39 財(cái)務(wù)費(fèi)用7-314.52 -1541.05 三、利潤(rùn)總額8-2067.18 27538.09 加：營(yíng)業(yè)外收入9減：營(yíng)業(yè)外支出10四、凈利潤(rùn)11-2067.18 27538.09 第2頁

2、/共21頁第三頁，共21頁。第3頁/共21頁第四頁，共21頁。第4頁/共21頁第五頁，共21頁。第5頁/共21頁第六頁，共21頁。第6頁/共21頁第七頁，共21頁。流動(dòng)比率流動(dòng)比率=流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)(lidng zchn)/ 流動(dòng)負(fù)債流動(dòng)負(fù)債第7頁/共21頁第八頁，共21頁。資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表填表單位：沈陽填表單位：沈陽* * *化工技術(shù)有限公司化工技術(shù)有限公司2006-12-31 2006-12-31 金額單位：元金額單位：元項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)貨幣資金貨幣資金1 1226972.54226972.54165604.4816560

3、4.48應(yīng)付帳款應(yīng)付帳款1 130000.0030000.0030000.0030000.00其他應(yīng)收款其他應(yīng)收款2 2566741.90566741.90494752.39494752.39應(yīng)付福利費(fèi)應(yīng)付福利費(fèi)2 2-2107.83-2107.83-2107.83-2107.83存貨存貨3 3135955.73135955.73110528.98110528.98應(yīng)交稅金應(yīng)交稅金3 32130.832130.835094.205094.20其中：原材料其中：原材料4 464459.9264459.92其他應(yīng)付款其他應(yīng)付款4 4453080.46453080.46271815.86271815

4、.86產(chǎn)成品產(chǎn)成品5 546069.0646069.06科研經(jīng)費(fèi)科研經(jīng)費(fèi)5 5221101.29221101.29245101.29245101.29固定資產(chǎn)原價(jià)固定資產(chǎn)原價(jià)7 78210044.448210044.448210044.448210044.44長(zhǎng)期借款長(zhǎng)期借款7 770000.0070000.00減：折舊減：折舊8 8405167.12405167.12-443145.94-443145.94長(zhǎng)期負(fù)債合計(jì)長(zhǎng)期負(fù)債合計(jì)8 870000.0070000.00固定資產(chǎn)凈值固定資產(chǎn)凈值9 97804877.327804877.327766898.507766898.50負(fù)債合計(jì)負(fù)債合計(jì)

5、9 9774204.75774204.75549903.52549903.52固定資產(chǎn)合計(jì)固定資產(chǎn)合計(jì)10107804877.327804877.327766898.507766898.50實(shí)收資本實(shí)收資本10108000000.008000000.008000000.008000000.00未分配利潤(rùn)未分配利潤(rùn)1111-39657.26-39657.26-12119.17-12119.17所有者權(quán)益小計(jì)所有者權(quán)益小計(jì)12127960342.747960342.747987880.837987880.83所有者權(quán)益合計(jì)所有者權(quán)益合747960342.747987880

6、.837987880.83資產(chǎn)總計(jì)資產(chǎn)總計(jì)8734547.498734547.498537784.358537784.35負(fù)債和所有者權(quán)益合負(fù)債和所有者權(quán)益合計(jì)計(jì)8734547.498734547.498537784.358537784.35第8頁/共21頁第九頁，共21頁。流動(dòng)比率流動(dòng)比率=流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)(lidng zchn)/ 流動(dòng)負(fù)債流動(dòng)負(fù)債2速動(dòng)比率速動(dòng)比率=（流動(dòng)（流動(dòng)(lidng)資產(chǎn)資產(chǎn)-存貨）存貨）/ 流動(dòng)流動(dòng)(lidng)負(fù)債負(fù)債第9頁/共21頁第十頁，共21頁。資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表填表單位：沈陽填表單位：沈陽* * *化工技術(shù)有限公司化工技術(shù)有限公司2006-12-31

7、 2006-12-31 金額單位：元金額單位：元項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)貨幣資金貨幣資金1 1226972.54226972.54165604.48165604.48應(yīng)付帳款應(yīng)付帳款1 130000.0030000.0030000.0030000.00其他應(yīng)收款其他應(yīng)收款2 2566741.90566741.90494752.39494752.39應(yīng)付福利費(fèi)應(yīng)付福利費(fèi)2 2-2107.83-2107.83-2107.83-2107.83應(yīng)交稅金應(yīng)交稅金3 32130.832130.835094.205094.20其中：原材料其中：原材料4

8、 464459.9264459.92其他應(yīng)付款其他應(yīng)付款4 4453080.46453080.46271815.86271815.86產(chǎn)成品產(chǎn)成品5 546069.0646069.06科研經(jīng)費(fèi)科研經(jīng)費(fèi)5 5221101.29221101.29245101.29245101.29固定資產(chǎn)原價(jià)固定資產(chǎn)原價(jià)7 78210044.448210044.448210044.448210044.44長(zhǎng)期借款長(zhǎng)期借款7 770000.0070000.00減：折舊減：折舊8 8405167.12405167.12-443145.94-443145.94長(zhǎng)期負(fù)債合計(jì)長(zhǎng)期負(fù)債合計(jì)8 870000.0070000.0

9、0固定資產(chǎn)凈值固定資產(chǎn)凈值9 97804877.327804877.327766898.507766898.50負(fù)債合計(jì)負(fù)債合計(jì)9 9774204.75774204.75固定資產(chǎn)合計(jì)固定資產(chǎn)合計(jì)10107804877.327804877.327766898.507766898.50實(shí)收資本實(shí)收資本10108000000.008000000.008000000.008000000.00未分配利潤(rùn)未分配利潤(rùn)1111-39657.26-39657.26-12119.17-12119.17所有者權(quán)益小計(jì)所有者權(quán)益小計(jì)12127960342.747960342.747987880.837987880.8

10、3所有者權(quán)益合計(jì)所有者權(quán)益合747960342.747987880.837987880.83資產(chǎn)總計(jì)資產(chǎn)總計(jì)8734547.498734547.498537784.358537784.35負(fù)債和所有者權(quán)益合計(jì)負(fù)債和所有者權(quán)益合計(jì)8734547.498734547.498537784.358537784.35第10頁/共21頁第十一頁，共21頁。流動(dòng)流動(dòng)(lidng)比率比率=流動(dòng)流動(dòng)(lidng)資產(chǎn)資產(chǎn)/ 流動(dòng)流動(dòng)(lidng)負(fù)債負(fù)債2速動(dòng)比率速動(dòng)比率(bl)=（流動(dòng)資產(chǎn)（流動(dòng)資產(chǎn)-存貨）存貨）/ 流動(dòng)負(fù)債流動(dòng)負(fù)債1保守速動(dòng)比率保守速動(dòng)比率=（現(xiàn)金（現(xiàn)金+短期證券

11、短期證券+應(yīng)收賬款凈額）應(yīng)收賬款凈額）/ 流動(dòng)負(fù)債流動(dòng)負(fù)債第11頁/共21頁第十二頁，共21頁。存貨存貨(cn hu)周轉(zhuǎn)率周轉(zhuǎn)率=銷貨成本銷貨成本/ 存貨存貨(cn hu)平均余額平均余額存貨存貨(cn hu)平均余額平均余額= 年度內(nèi)每月末存貨年度內(nèi)每月末存貨(cn hu)余額余額12應(yīng)收賬款周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率=賒銷收入凈額賒銷收入凈額/ 平均平均(pngjn)應(yīng)收賬款應(yīng)收賬款平均平均(pngjn)應(yīng)收賬款應(yīng)收賬款=年度內(nèi)每月末應(yīng)收賬款余額年度內(nèi)每月末應(yīng)收賬款余額12第12頁/共21頁第十三頁，共21頁。股東權(quán)益比率股東權(quán)益比率=（股東權(quán)益（股東權(quán)益/資產(chǎn)資產(chǎn)(zchn)總額）總額）X1

12、00%第13頁/共21頁第十四頁，共21頁。資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表填表單位：沈陽填表單位：沈陽* * *化工技術(shù)有限公司化工技術(shù)有限公司2006-12-31 2006-12-31 金額單位：元金額單位：元項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)貨幣資金貨幣資金1 1226972.54226972.54165604.48165604.48應(yīng)付帳款應(yīng)付帳款1 130000.0030000.0030000.0030000.00其他應(yīng)收款其他應(yīng)收款2 2566741.90566741.90494752.39494752.39應(yīng)付福利費(fèi)應(yīng)付福利費(fèi)2 2-2107.8

13、3-2107.83-2107.83-2107.83存貨存貨3 3135955.73135955.73110528.98110528.98應(yīng)交稅金應(yīng)交稅金3 32130.832130.835094.205094.20其中：原材料其中：原材料4 464459.9264459.92其他應(yīng)付款其他應(yīng)付款4 4453080.46453080.46271815.86271815.86產(chǎn)成品產(chǎn)成品5 546069.0646069.06科研經(jīng)費(fèi)科研經(jīng)費(fèi)5 5221101.29221101.29245101.29245101.29流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)合計(jì)6 6929670.17929670.17770885.8

14、5770885.85流動(dòng)負(fù)債合計(jì)流動(dòng)負(fù)債合計(jì)6 6704204.75704204.75549903.52549903.52固定資產(chǎn)原價(jià)固定資產(chǎn)原價(jià)7 78210044.448210044.448210044.448210044.44長(zhǎng)期借款長(zhǎng)期借款7 770000.0070000.00減：折舊減：折舊8 8405167.12405167.12-443145.94-443145.94長(zhǎng)期負(fù)債合計(jì)長(zhǎng)期負(fù)債合計(jì)8 870000.0070000.00固定資產(chǎn)凈值固定資產(chǎn)凈值9 97804877.327804877.327766898.507766898.50負(fù)債合計(jì)負(fù)債合計(jì)9 9774204.7577

15、4204.75549903.52549903.52固定資產(chǎn)合計(jì)固定資產(chǎn)合計(jì)10107804877.327804877.327766898.507766898.50實(shí)收資本實(shí)收資本10108000000.008000000.008000000.008000000.00未分配利潤(rùn)未分配利潤(rùn)1111-39657.26-39657.26-12119.17-12119.17所有者權(quán)益小計(jì)所有者權(quán)益小計(jì)12127960342.747960342.747987880.837987880.83負(fù)債和所有者權(quán)益合負(fù)債和所有者權(quán)益合計(jì)計(jì)8734547.498734547.498537784.358537784.3

16、5第14頁/共21頁第十五頁，共21頁。股東權(quán)益比率股東權(quán)益比率(bl)=（股東權(quán)益（股東權(quán)益/資產(chǎn)總額）資產(chǎn)總額）X100%資產(chǎn)負(fù)債資產(chǎn)負(fù)債(f zhi)比率比率=（負(fù)債（負(fù)債(f zhi)總額總額/資產(chǎn)總額）資產(chǎn)總額）X100%第15頁/共21頁第十六頁，共21頁。資產(chǎn)負(fù)債表填表單位：沈陽填表單位：沈陽* * *化工技術(shù)有限公司化工技術(shù)有限公司2006-12-31 2006-12-31 金額單位：元金額單位：元項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)貨幣資金貨幣資金1 1226972.54226972.54165604.48165604.48應(yīng)付帳款

17、應(yīng)付帳款1 130000.0030000.0030000.0030000.00其他應(yīng)收款其他應(yīng)收款2 2566741.90566741.90494752.39494752.39應(yīng)付福利費(fèi)應(yīng)付福利費(fèi)2 2-2107.83-2107.83-2107.83-2107.83存貨存貨3 3135955.73135955.73110528.98110528.98應(yīng)交稅金應(yīng)交稅金3 32130.832130.835094.205094.20其中：原材料其中：原材料4 464459.9264459.92其他應(yīng)付款其他應(yīng)付款4 4453080.46453080.46271815.86271815.86產(chǎn)成品產(chǎn)成

18、品5 546069.0646069.06科研經(jīng)費(fèi)科研經(jīng)費(fèi)5 5221101.29221101.29245101.29245101.29流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)合計(jì)6 6929670.17929670.17770885.85770885.85流動(dòng)負(fù)債合計(jì)流動(dòng)負(fù)債合計(jì)6 6704204.75704204.75549903.52549903.52固定資產(chǎn)原價(jià)固定資產(chǎn)原價(jià)7 78210044.448210044.448210044.448210044.44長(zhǎng)期借款長(zhǎng)期借款7 770000.0070000.00減：折舊減：折舊8 8405167.12405167.12-443145.94-443145.94

19、長(zhǎng)期負(fù)債合計(jì)長(zhǎng)期負(fù)債合計(jì)8 870000.0070000.00固定資產(chǎn)凈值固定資產(chǎn)凈值9 97804877.327804877.327766898.507766898.50固定資產(chǎn)合計(jì)固定資產(chǎn)合計(jì)10107804877.327804877.327766898.507766898.50實(shí)收資本實(shí)收資本10108000000.008000000.008000000.008000000.00未分配利潤(rùn)未分配利潤(rùn)1111-39657.26-39657.26-12119.17-12119.17所有者權(quán)益小計(jì)所有者權(quán)益小計(jì)12127960342.747960342.747987880.837987880.

20、83所有者權(quán)益合計(jì)所有者權(quán)益合747960342.747987880.837987880.83第16頁/共21頁第十七頁，共21頁。股東權(quán)益比率股東權(quán)益比率=（股東權(quán)益（股東權(quán)益/資產(chǎn)資產(chǎn)(zchn)總額）總額）X100%資產(chǎn)負(fù)債比率資產(chǎn)負(fù)債比率(bl)=（負(fù)債總額（負(fù)債總額/資產(chǎn)總額）資產(chǎn)總額）X100%長(zhǎng)期負(fù)債比率長(zhǎng)期負(fù)債比率=（長(zhǎng)期負(fù)債（長(zhǎng)期負(fù)債/ 資產(chǎn)總額）資產(chǎn)總額）X100%第17頁/共21頁第十八頁，共21頁。資產(chǎn)負(fù)債表填表單位：沈陽填表單位：沈陽* * *化工技術(shù)有限公司化工技術(shù)有限公司2006-12-31 2006-12-31 金額單位：元金額單位：元

21、項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)項(xiàng)目項(xiàng)目行次行次年初數(shù)年初數(shù)年末數(shù)年末數(shù)貨幣資金貨幣資金1 1226972.54226972.54165604.48165604.48應(yīng)付帳款應(yīng)付帳款1 130000.0030000.0030000.0030000.00其他應(yīng)收款其他應(yīng)收款2 2566741.90566741.90494752.39494752.39應(yīng)付福利費(fèi)應(yīng)付福利費(fèi)2 2-2107.83-2107.83-2107.83-2107.83存貨存貨3 3135955.73135955.73110528.98110528.98應(yīng)交稅金應(yīng)交稅金3 32130.832130.835094.205

22、094.20其中：原材料其中：原材料4 464459.9264459.92其他應(yīng)付款其他應(yīng)付款4 4453080.46453080.46271815.86271815.86產(chǎn)成品產(chǎn)成品5 546069.0646069.06科研經(jīng)費(fèi)科研經(jīng)費(fèi)5 5221101.29221101.29245101.29245101.29流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)合計(jì)6 6929670.17929670.17770885.85770885.85流動(dòng)負(fù)債合計(jì)流動(dòng)負(fù)債合計(jì)6 6704204.75704204.75549903.52549903.52固定資產(chǎn)原價(jià)固定資產(chǎn)原價(jià)7 78210044.448210044.448210044.448210044.44長(zhǎng)期借款長(zhǎng)期借款7 770000.0070000.00減：折舊減：折舊8 8405167.12405167.12-443145.94-443145.94固定資產(chǎn)凈值固定資產(chǎn)凈值9 97804877.327804877.327766898.507766898.50負(fù)債合計(jì)負(fù)債合計(jì)9