應(yīng)收賬款周轉(zhuǎn)率分析（課堂PPT）

項(xiàng)目2016年2015年2014年2013年2012年流動資產(chǎn)9,684,887,457.419,373,390,104.449,919,586,593.7310,831,962,668.3112,752,118,997.59非流動資產(chǎn)3,989,148,095.263,808,283,590.353,251,232,375.752,902,327,342.152,820,857,440.23流動負(fù)債2,463,385,936.212,713,446,593.143,333,447,021.723,063,444,812.415,772,049,980.16非流動負(fù)債86,015,251.44105,877,853.2644,039,987.2033,423,611.1530,069,377.46所有者權(quán)益11,124,634,365.0210,362,349,248.399,906,955,899.5510,637,421,586.909,770,857,080.20金額單位：元瀘州老窖股份公司資產(chǎn)結(jié)構(gòu)與資本結(jié)構(gòu)匹配關(guān)系分析穩(wěn)健型結(jié)構(gòu)1項(xiàng)目2016年2015年規(guī)模變動情況2014年?duì)I業(yè)收入8,303,996,837.626,900,156,926.631,403,839,91120.345,353,442,161.34應(yīng)收賬款期初余額12,226,328.764,705,568.297,520,760.47159.8210,092,949.09應(yīng)收賬款期末余額3,898,676.8612,226,328.76—8,327,651.9—68.114,705,568.29應(yīng)收賬款平均余額8,062,502.818,465,948.53—403,445.72—4.777,399,258.69應(yīng)收賬款周轉(zhuǎn)次數(shù)1,029.95815.05214.926.36723.51應(yīng)收賬款周轉(zhuǎn)天數(shù)0.350.45—0.10—22.220.50增減額增減率（%）瀘州老窖股份公司應(yīng)收賬款周轉(zhuǎn)率計(jì)量表金額單位：元2項(xiàng)目2016年2015年2014年2013年2012年?duì)I業(yè)收入8,303,996,837.626,900,156,926.635,353,442,161.3410,431,124,740.8211,556,353,850.89應(yīng)收賬款期初余額12,226,328.764,705,568.2910,092,949.0980,473,364.7759,557,461.53應(yīng)收賬款期末余額3,898,676.8612,226,328.764,705,568.2910,092,949.0980,473,364.77應(yīng)收賬款平均余額8,062,502.818,465,948.537,399,258.6945,283,156.9370,015,413.15應(yīng)收賬款周轉(zhuǎn)次數(shù)1,029.95815.05723.51230.35165.05應(yīng)收賬款周轉(zhuǎn)天數(shù)0.350.450.501.582.21金額單位：元瀘州老窖股份公司應(yīng)收賬款周轉(zhuǎn)率趨勢分析表3項(xiàng)目瀘州老窖五糧液貴州茅臺汾酒營業(yè)收入8,303,996,837.6224,543,792,660.5938,862,189,993.844,404,948,311.55應(yīng)收賬款期初余額12,226,328.76106,953,033.25230,768.8910,915,604.40應(yīng)收賬款期末余額3,898,676.86107,702,772.2161,613,341.32應(yīng)收賬款平均余額8,062,502.81107,327,902.7336,264,472.86應(yīng)收賬