2011年三星財(cái)務(wù)指標(biāo)分析

1、2011 年三星財(cái)務(wù)指標(biāo)分析償債能力分析：（一）.短期償債能力流動比率=流動資產(chǎn)/流動負(fù)債=51,621,236.96/161,902,143.37=0.318842速動比率=速凍資產(chǎn)/流動負(fù)債=（流動資產(chǎn)-存貨）/流動負(fù)債=（ 51,621,236.96-289,973.24）/161,902,143.37=0.317051現(xiàn)金比率=（現(xiàn)金+現(xiàn)金等價(jià)物）/流動負(fù)債=47,243,735.49/161,902,143.37=0.291804現(xiàn)金流量比率=經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額/流動負(fù)債= -35,417,265.17/161,902,143.37=-0.21876到期債務(wù)本息償付比率=經(jīng)營

2、活動產(chǎn)生的現(xiàn)金流量凈額/（本期到期債務(wù)本金+現(xiàn)金利息支出）=-35,417,265.17/（110,000,000.00+5,377,031.61）=-0.30697（二）.長期償債能力分析資產(chǎn)負(fù)債率二（負(fù)債總額/資產(chǎn)總額）X100%=（165,932,801.37/392,778,152.54）X100%=42.2459利息保障倍數(shù)=(稅前利潤+利息費(fèi)用)/利息費(fèi)用= (-40,864,297.78+5,377,031.61) /5,377,031.61=-6.60營運(yùn)能力分析1.應(yīng)收帳款周轉(zhuǎn)率=賒銷收入凈額/應(yīng)收賬款平均余額=4,813,819.74/(應(yīng)收賬款沒有數(shù)據(jù))2.存貨周轉(zhuǎn)率=銷

3、售成本/存貨平均余額=2,534,992.64/(368,028.82+289,973.24)/2)=2,534,992.64/329,001.03=7.70512068流動資產(chǎn)周轉(zhuǎn)率=銷售收入/流動資產(chǎn)平均余額=4,813,819.74/(35,980,713.74+51,621,236.96)/2)=4,813,819.74/43800975.35=0.109902113固定資產(chǎn)周轉(zhuǎn)率=銷售收入/固定資產(chǎn)平均凈值=4,813,819.74/(358,700,818.61+299,451,521.67)/2)=4,813,819.74/329,076,170.14=0.014628284總資產(chǎn)周轉(zhuǎn)率=銷售收入/資產(chǎn)平均總額=4,813,819.74/(437,401,642.32+392,778,152.54)/2)=4,813,819.74/415089897.4=0.011597053發(fā)展趨勢分析2.500002.000001.500001.000000.500000.00000T-每股收益（元）-每股凈資產(chǎn)（元）1.2.500002.000001.500001.000000.500000.00000T-每股收益（元）-每股凈資產(chǎn)（元）200920102011每股收益（元）-0.136100.03950-0.04557每股凈資產(chǎn)（元）1.98000.29860.2