財(cái)務(wù)報(bào)表分析徐工四次作業(yè)參考

1、財(cái)務(wù)報(bào)表分析作業(yè)一會(huì)計(jì)年度2007-12-312008-12-312009-12-31短期償債能力流動(dòng)比率1.251.071.06速動(dòng)比率0.690.570.73現(xiàn)金比率0.230.20.48權(quán)益負(fù)債比率0.640.540.41長(zhǎng)期資產(chǎn)適合率0.690.930.87流動(dòng)資產(chǎn)對(duì)負(fù)債總額比率1.151.061.05有息負(fù)債率-不良債權(quán)比率0.570.640.58存貨流動(dòng)負(fù)債比率（對(duì)金融企業(yè)無(wú)意義）0.560.50.33債務(wù)償付比率1.021.011.09負(fù)債結(jié)構(gòu)比率12.34253.61109.94壞帳備抵率0.090.17-固定支出成本占總成本的比率-利息支付倍數(shù)-固定財(cái)務(wù)費(fèi)用保付率-清算價(jià)值比

2、率1.61.531.32營(yíng)運(yùn)資產(chǎn)與總資產(chǎn)的比率0.140.040.04現(xiàn)金與總資產(chǎn)的比率0.130.130.33會(huì)計(jì)年度2007-12-312008-12-312009-12-31長(zhǎng)期償債能力資產(chǎn)負(fù)債率0.610.640.71資本化比率0.10.010.02資本固定化比率0.770.930.89資本周轉(zhuǎn)率-固定資產(chǎn)與長(zhǎng)期負(fù)債率4.53103.2724.27固定資產(chǎn)與股東權(quán)益比率0.530.750.53固定資產(chǎn)凈值率(%)-權(quán)益系數(shù)2.572.93.44長(zhǎng)期負(fù)債比率(6)0.0500.01產(chǎn)權(quán)比率1.561.852.44凈值與負(fù)債比率0.640.540.41凈值與固定資產(chǎn)比率1.891.331.

3、88有形資產(chǎn)凈值債務(wù)率1.681.983.19股東權(quán)益比率0.390.350.29短期償債能力長(zhǎng)期償債能力得分20.9633.54行業(yè)均值39.3344.94市場(chǎng)均值50.251.16財(cái)務(wù)報(bào)表分析作業(yè)二會(huì)計(jì)年度2007-12-312008-12-312009-12-31運(yùn)營(yíng)能力應(yīng)收帳款周轉(zhuǎn)率5.997.6718.43應(yīng)收帳款回收期(天) （對(duì)金融企業(yè)無(wú)意義）60.0646.9519.54流動(dòng)資產(chǎn)周轉(zhuǎn)率1.481.463.03固定資產(chǎn)周轉(zhuǎn)率（對(duì)金融企業(yè)無(wú)意義）5.754.2912.64存貨周轉(zhuǎn)率（對(duì)金融企業(yè)無(wú)意義）2.822.967.19存貨銷售期(天) （對(duì)金融企業(yè)無(wú)意義）127.68121.

4、7350.08總資產(chǎn)周轉(zhuǎn)率(金融企業(yè)指標(biāo)名稱變化）1.031.012.21凈資產(chǎn)周轉(zhuǎn)率2.82.767.35主營(yíng)利潤(rùn)比重1.040.940.97流動(dòng)資產(chǎn)對(duì)總資產(chǎn)的比率0.70.680.74經(jīng)營(yíng)能力得分80.4行業(yè)均值42.7市場(chǎng)均值50.82財(cái)務(wù)報(bào)表分析作業(yè)三會(huì)計(jì)年度2007-12-312008-12-312009-12-31獲利能力凈資產(chǎn)收益率0.020.090.4總資產(chǎn)收益率0.010.030.12資本金收益率0.050.22.01主營(yíng)業(yè)務(wù)利潤(rùn)率0.010.040.1主營(yíng)收入毛利潤(rùn)率(金融企業(yè)指標(biāo)名稱變化）0.080.080.19主營(yíng)收入稅前利潤(rùn)率(金融企業(yè)指標(biāo)名稱變化）0.010.040

5、.1主營(yíng)收入稅后利潤(rùn)率(金融企業(yè)指標(biāo)名稱變化）0.010.030.08扣除非經(jīng)常損益后的凈利潤(rùn)率0-0.020.04營(yíng)業(yè)利潤(rùn)率0.010.040.1營(yíng)業(yè)比率0.920.920.81成本費(fèi)用利潤(rùn)率0.010.040.11銷售期間費(fèi)用率0.060.080.09非經(jīng)常性損益比率0.271.370.48關(guān)聯(lián)交易比率-本期股利收益率-股利支付比率-收益留存比率6.682.240.97會(huì)計(jì)年度2007-12-312008-12-312009-12-31成長(zhǎng)能力主營(yíng)業(yè)務(wù)增長(zhǎng)率0.170.035.17應(yīng)收款項(xiàng)增長(zhǎng)率-0.16-0.153.04凈利潤(rùn)增長(zhǎng)率3.613.3414.77固定資產(chǎn)投資擴(kuò)張率0.220.

6、511.48總資產(chǎn)擴(kuò)張率-0.10.23.14每股收益增長(zhǎng)率3.613.348.91凈資產(chǎn)增長(zhǎng)率(%)0.020.072.49成長(zhǎng)性盈利能力得分99.7782.49行業(yè)均值38.231.46市場(chǎng)均值49.8646.35財(cái)務(wù)報(bào)表分析作業(yè)四會(huì)計(jì)年度2007-12-312008-12-312009-12-31現(xiàn)金流量每股經(jīng)營(yíng)現(xiàn)金凈流量(元)0.490.283.67資產(chǎn)的經(jīng)營(yíng)現(xiàn)金流量回報(bào)率(%)0.090.040.21凈利潤(rùn)現(xiàn)金含量3.170.651.15經(jīng)營(yíng)現(xiàn)金凈流量對(duì)負(fù)債的比率0.150.070.3經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金凈流量增長(zhǎng)率2.72-0.4219.47營(yíng)業(yè)活動(dòng)收益質(zhì)量6.531.221.59主營(yíng)業(yè)務(wù)現(xiàn)金比率0.080.050.15現(xiàn)金流量結(jié)構(gòu)比率3.332.171.58會(huì)計(jì)年度2007-12-312008-12-312009-12-31單股指標(biāo)每股凈資產(chǎn)2.162.35.04調(diào)整后每股凈資產(chǎn)2.132.25-每股收益0.050.22.01扣除非經(jīng)常損益的每股收益0