請(qǐng)搜集某一上市公司近期的資產(chǎn)負(fù)債表和利潤(rùn)表試計(jì)算如下指標(biāo)并加以分析

1、word2012年春季財(cái)務(wù)管理形成性考核冊(cè)最后一題請(qǐng)搜集某一上市公司近期的資產(chǎn)負(fù)債表和利潤(rùn)表，試計(jì)算如下指標(biāo)并加以分析。1 應(yīng)收帳款周轉(zhuǎn)率2 存貨周轉(zhuǎn)率3 流動(dòng)比率4 速運(yùn)比率5 現(xiàn)金比率6 資產(chǎn)負(fù)債率7 產(chǎn)權(quán)比率8 銷售利潤(rùn)率資產(chǎn)負(fù)債表會(huì)企01表日期:2012-03-31金額：元資 產(chǎn)行次期末余額年初余額負(fù)債及所有者權(quán)益行次期末余額年初余額流動(dòng)資產(chǎn)：流動(dòng)負(fù)債： 貨幣資金163,390,168.4064,442,313.15 短期借款51 交易性金融資產(chǎn)2 交易性金融負(fù)債52 應(yīng)收票據(jù)32,207,980.001,240,000.00 應(yīng)付票據(jù)532,300,000.001,000,000.0

2、0 應(yīng)收賬款426,265,761.6622,265,002.61 應(yīng)付賬款5458,282,569.2757,129,497.71 預(yù)付款項(xiàng)5178,089.02816,023.65 預(yù)收款項(xiàng)552,222,064.826,087,013.24 應(yīng)收利息7 應(yīng)付職工薪酬56971,889.101,373,357.42 應(yīng)收股利 應(yīng)交稅費(fèi)571,061,803.75757,570.82 其他應(yīng)收款8228,914.02195,075.85 應(yīng)付利息5830,465.7530,465.75 存貨914,041,476.8618,001,044.87 應(yīng)付股利59 一年內(nèi)到期的非流動(dòng)資產(chǎn)10 其他

3、應(yīng)付款60292,240.85322,413.55 其他流動(dòng)資產(chǎn)11 一年內(nèi)到期的非流動(dòng)負(fù)債61流動(dòng)資產(chǎn)合計(jì)12106,312,389.96106,959,460.13 其他流動(dòng)負(fù)債62流動(dòng)負(fù)債合計(jì)6365,161,033.5466,700,318.49非流動(dòng)資產(chǎn)：非流動(dòng)負(fù)債： 可供出售金融資產(chǎn)15 長(zhǎng)期借款65 持有至到期投資16 應(yīng)付債券66 長(zhǎng)期應(yīng)收款17 長(zhǎng)期應(yīng)付款67 長(zhǎng)期股權(quán)投資18 專項(xiàng)應(yīng)付款68 投資性房地產(chǎn)19 預(yù)計(jì)負(fù)債69 固定資產(chǎn)2044,501,499.9944,529,913.17 遞延所得稅負(fù)債70 在建工程21202,175.2032,600.00 其他非流動(dòng)負(fù)債

4、71 工程物資22 非流動(dòng)負(fù)債合計(jì)72 固定資產(chǎn)清理23 負(fù)債合計(jì)7365,161,033.5466,700,318.49 生產(chǎn)性生物資產(chǎn)24 油氣資產(chǎn)25 所有者權(quán)益(或股東權(quán)益)：77 無(wú)形資產(chǎn)2617,086,600.1817,187,904.12 實(shí)收資本(或股本)7845,000,000.0045,000,000.00 開(kāi)發(fā)支出27 資本公積7940,000,000.0040,000,000.00 商譽(yù)28 減：庫(kù)存股80 長(zhǎng)期待攤費(fèi)用298,882,384.958,579,033.17 盈余公積811,585,108.231,585,108.23 遞延所得稅資產(chǎn)30236,056.

5、87236,056.87 未分配利潤(rùn)8225,474,965.3824,239,540.74 其他非流動(dòng)資產(chǎn)31 少數(shù)股東權(quán)益83 非流動(dòng)資產(chǎn)合計(jì)3270,908,717.1970,565,507.33 所有者權(quán)益或股東權(quán)益合計(jì)85112,060,073.61110,824,648.97資產(chǎn)總計(jì)33177,221,107.15177,524,967.46負(fù)債和所有者權(quán)益(或股東權(quán)益)總計(jì)86177,221,107.15177,524,967.46利潤(rùn)表會(huì)企02表日期:2012-03-31單位：元項(xiàng) 目行次本月數(shù)本年累計(jì)數(shù)去年同期累計(jì)數(shù)一、營(yíng)業(yè)收入19008154.8826057789.7849

6、,422,992.62減：營(yíng)業(yè)本錢27652856.8822984966.1638,831,383.11營(yíng)業(yè)稅金及附加343658.30138808.78316,670.09銷售費(fèi)用4116618.95418155.15352,266.02管理費(fèi)用5347690.581054544.71934,961.74財(cái)務(wù)費(fèi)用6-202841.43-202692.0428,111.13資產(chǎn)減值損失7210566.27210566.271,154,309.05 加：公允價(jià)值變動(dòng)收益8投資收益9其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益10二、營(yíng)業(yè)利潤(rùn)11839,605.331,453,440.757,805,29

7、1.48 加：營(yíng)業(yè)外收入121,634.70減：營(yíng)業(yè)外支出13其中：非流動(dòng)資產(chǎn)處置損失14三、利潤(rùn)總額15839,605.331,453,440.757,806,926.18減：所得稅16125,940.80218,016.111,171,038.93四、凈利潤(rùn)17713,664.531,235,424.646,635,887.251.平均應(yīng)收賬款=期初應(yīng)收賬款+期末應(yīng)收賬款/2=26265761.66+22265002.61/2=24265382.135應(yīng)收賬款周轉(zhuǎn)率次=銷售收入/平均應(yīng)收賬款=26057789.78/24265382.135=1.07次2.平均存貨余額=期初存貨+期末存貨/

8、2=14041476.86+18001044.87/2=18153239.735存貨周轉(zhuǎn)率次=銷貨本錢/平均存貨余額=22984966.16/18153239.735=1.27次3.流動(dòng)比率=流動(dòng)資產(chǎn)合計(jì)/流動(dòng)負(fù)債合計(jì)*100%=106312389.86/65161033.54*100%=163.15%4.速運(yùn)資產(chǎn)是指流動(dòng)資產(chǎn)扣除存貨之后的余額=106312389.96-14041476.86=92270913.1速運(yùn)比率=速運(yùn)資產(chǎn)/流動(dòng)負(fù)債*100%=92270913.1/65161033.54*100%=141.60%5.現(xiàn)金比率=貨幣資金+有價(jià)證券/流動(dòng)負(fù)債*100%=63390168.4/65161033.54*100%=97.28%6.資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額*100%=65161033.54/177221107.15*100%=36.77%7.產(chǎn)權(quán)比率=負(fù)債總額/所有者權(quán)益總額*100