財務(wù)分析中文公式小結(jié)課件

1、第三篇 財務(wù)比率償債能力分析比率盈利能力分析比率投資者分析比率現(xiàn)金比率償債能力比率其中：速動資產(chǎn)= 現(xiàn)金等價物+有價證券+應(yīng)收賬款凈額(含應(yīng)收票據(jù))= 流動資產(chǎn)存貨預(yù)付賬款待攤費(fèi)用等營運(yùn)資本= 流動資產(chǎn)流動負(fù)債 其中：賒銷收入凈額銷售收入現(xiàn)銷收入銷售退回、折扣、折讓 應(yīng)收賬款平均余額1/2(應(yīng)收賬款年初余額+應(yīng)收賬款年末余額)或：或：經(jīng)營周期= 應(yīng)收賬款周轉(zhuǎn)天數(shù)+存貨周轉(zhuǎn)天數(shù)盈利能力比率經(jīng)營資產(chǎn)=總資產(chǎn)-在建工程-長期投資-無形資產(chǎn)-其他資產(chǎn)普通股權(quán)益=股東權(quán)益總額-優(yōu)先股股本-少數(shù)股權(quán)投資者分析比率現(xiàn)金分析比率作業(yè)：已知：某公司存貨周轉(zhuǎn)率為6次，期初存貨為30 000千元，本期銷貨成本為29

2、4 000千元，流動比率為4，產(chǎn)權(quán)比率為0.8。 某公司資產(chǎn)負(fù)債表 2007年12月31日 單位：千元要求：完成該公司資產(chǎn)負(fù)債表。項(xiàng)目金額項(xiàng)目金額貨幣資產(chǎn)應(yīng)收賬款存 貨固定資產(chǎn)凈額15 00012 000應(yīng)付賬款應(yīng)交稅費(fèi)長期負(fù)債實(shí)收資本未分配利潤1 000150 000資產(chǎn)合計324 000權(quán)益合計資 產(chǎn)負(fù)債及所有者權(quán)益貨幣資金50應(yīng)付賬款100應(yīng)收賬款長期負(fù)債存貨實(shí)收資本100固定資產(chǎn)留存收益100資產(chǎn)合計負(fù)債及所有者權(quán)益合計其他有關(guān)資料如下： 長期負(fù)債與所有者權(quán)益之比 0.5銷售毛利率 10% 存貨周轉(zhuǎn)率 9次平均收現(xiàn)期 18天 總資產(chǎn)周轉(zhuǎn)率 2.5次(6)銷售收入1000 (7)銷售成本

3、900要求：利用上述資料填充表格并列示計算過程。 練習(xí)： 某公司年度簡化的資產(chǎn)負(fù)債表如下： 資產(chǎn)負(fù)債表公司 年度12月31日 單位：萬元Information for Scandinavian Products at the end of Year 2008 follows.Current Assets$600; Current Liabilities500; Fixed Assets, Net900; Investments200; Long-Term Debt400; Dividends Declared on Common Stock during the Year50;Income S

4、ummary (income)205; Common Stock100; Premium on Common Stock250;Required:a.Find the ending balance in Retained Earnings as of December 31, Year 2008.b.Find the beginning balance in Retained Earnings as of January 1, Year 2008.Assets: 200620052004Current assets$1,700$1,120$1,544Plant and equipment (n

5、et)8,1107,8305,404Others 1,004 695 772Total assets$10,814$9,645$7,720Liabilities and Stockholders Equity:Current liabilities$950$880$769Long-term liabilities2,0231,5911,544Capital stock ($10 par)4,6004,6003,000Paid-in capital in excess of par770770389Retained earnings 2,471 1,804 2,018Total liabilit

6、ies and stockholders equity$10,814$ 9645$7,720Perform a vertical/horizontal, common-size analysis of the statement. Comment on significant trends.200620052004Net sales$38,610$32,175$25,740Cost of sales 25,100 19,950 15,400Gross profit$13,510$12,225$10,340Selling expenses7,7006,5655,148Administrative expenses 4,270 4,175 3,861Total operating expenses$11,970$10,740$9,009Operating income$ 1,540$ 1,485$ 1,331Interest expense