財(cái)務(wù)報(bào)表與長(zhǎng)期計(jì)劃

財(cái)務(wù)報(bào)表分析與長(zhǎng)期計(jì)劃第1章關(guān)鍵概念與技能知道如何標(biāo)準(zhǔn)化財(cái)務(wù)報(bào)表以利于比較知道如何計(jì)算和解釋重要財(cái)務(wù)比率會(huì)使用銷售百分比法來(lái)進(jìn)行財(cái)務(wù)計(jì)劃理解資本結(jié)構(gòu)和股利政策對(duì)公司發(fā)展能力的影響本章結(jié)構(gòu)財(cái)務(wù)報(bào)表分析比率分析杜邦恒等式財(cái)務(wù)模型外部融資與增長(zhǎng)財(cái)務(wù)計(jì)劃模型的一些注意事項(xiàng)1憂.跡1財(cái)良務(wù)滋報(bào)貢表源分演析共倆同逆比濁資提產(chǎn)釣負(fù)盞債仰表將蠟所斤有梯項(xiàng)祖目攔表踩示罰為袋總耗資通產(chǎn)森的父百窄分任比共澡同違比稍利罪潤(rùn)隙表將黎表憑中見每紫個(gè)劫項(xiàng)欄目蝦表螞示款為趣銷煌售治額蛛的勞百晴分抵比標(biāo)剖準(zhǔn)肆化棗財(cái)須務(wù)夠報(bào)乏表遮使聰財(cái)忙務(wù)客信德息警的奴可弊比疼性貫增走強(qiáng)蜻，旁特千別留是伯當(dāng)惕公怪司如還扔在坊不辜斷只成縱長(zhǎng)猜時(shí)標(biāo)罩準(zhǔn)煮化例財(cái)損務(wù)產(chǎn)報(bào)摧表懲還枝有截助替于桌將利不爽同肅規(guī)惡模掉的勾公壟司襲（葡特際別太是缸同挖一棄行根業(yè)削內(nèi)幼的惜公找司戒）椒進(jìn)提行比謊較1矮.蘭2比涂率下分濾析要兇對(duì)區(qū)不襖同岔的塑公纏司罵或異同扭一營(yíng)公蛇司璃不色同組時(shí)奧期咳的蝕業(yè)閃績(jī)兆進(jìn)梅行男比伸較圣，帶比寇率蔬分紅析裳也爽比漏較崗方跑便對(duì)駝每腫一全個(gè)撥財(cái)符務(wù)須比宵率劫，峰應(yīng)會(huì)考負(fù)慮續(xù)五門個(gè)晝問(wèn)針題委：它得是匯如飽何垃計(jì)疤算組出詠來(lái)著的?它規(guī)是湊用酸來(lái)奪度偷量滲什雹么晝的遙？鍬為岸什住么在？度愛量堤的漠單駱位腸是較什疲么氣？該責(zé)比婆率麥值丙的良大賣小獅能逼說(shuō)波明風(fēng)什菜么兔問(wèn)證題食？這毅個(gè)忙度鮮量智還彈可猾以淋做固怎把樣勢(shì)的他改廉進(jìn)開？財(cái)梁務(wù)便比叛率哈的侄類樣型短愉期艱償閣債讓能摧力門比筍率濟(jì)，擦或下流貢動(dòng)利性浪比室率長(zhǎng)悔期滑償哪債縫能趣力脅比桐率銜，貓或片財(cái)暫務(wù)坊杠嫂桿野比溝率資暢產(chǎn)吹管別理吸效恨率噴比姥率童，舍或濁周腐轉(zhuǎn)長(zhǎng)率專指筆標(biāo)獲由利晴能胸力快比友率市蛋場(chǎng)畜價(jià)交值碑比編率流逝動(dòng)盟性抵比霉率叔的啄計(jì)參算流罩動(dòng)改比龜率=流刺動(dòng)凳資培產(chǎn)/流略動(dòng)墓負(fù)學(xué)債7彈0殿8彎/劃5性4坊0滾=泊1卡.胸3渠1頓t孩i奏m遷e鏡s速糊動(dòng)饅比記率=肉(流瞧動(dòng)紛資越產(chǎn)–存孟貨)森/流免動(dòng)濾負(fù)發(fā)債(積7護(hù)0贊8根-膀4川2貝2麥)駐/凡5族4喊0秀=滔.備5涼3戴t障i誓m縱e叉s現(xiàn)碑金猛比但率=現(xiàn)藥金/流典動(dòng)睡負(fù)夏債9妄8饅/饑5架4刷0盲=丘.窩1狗8潑t泉i駕m餅e維s杠螺桿翅比您率諒的敲計(jì)轎算負(fù)寒債彈比思率=旺(總多資猜產(chǎn)–總短權(quán)東益)晃/總圓資猜產(chǎn)(售3詠5允8夫8尿-韻2巨5摟9重1客)隸/普3荒5楊8籠8鄭=莫2量8奧%負(fù)賭債監(jiān)權(quán)萌益遷比=總秩負(fù)升債/總猾權(quán)涉益(撇3貢5守8舌8摧–墻2描5雄9山1墳)我/售2得5攤9盟1凈=幸3袍8項(xiàng).熄5筋%權(quán)晴益幼乘確數(shù)=總觀資澆產(chǎn)/總診權(quán)引益=蹲1濃+負(fù)排債窩權(quán)遇益澤比1顆+保.涂3捧8抄5認(rèn)=珠1峽.消3閘8湖5利宋息遍倍俗數(shù)塑的爪計(jì)浴算已僻獲劍利昂息槍倍縣數(shù)=息追稅雄前針利辨潤(rùn)/利氏息熄費(fèi)篇用6低9頁(yè)1勿/得1跨4寨1多=釘4欣.侄9灣t旗i爭(zhēng)m烘e境s現(xiàn)雁金焰對(duì)昂利綁息公的械保樸障拒倍截?cái)?shù)=鄉(xiāng)豐(息誘稅噸前占利最潤(rùn)+折知舊+攤討銷)菊/利結(jié)息民費(fèi)液用(詞6暗9魯1閣+抽2爪7土6烈)駱/乒1丹4浪1鼠=齒6撒.探9江t圾i錄m犁e久s存棟貨侍比監(jiān)率饒的亦計(jì)蘭算存肯貨范周給轉(zhuǎn)駕率=產(chǎn)酒品燥銷伶售胸成倚本/存昨貨1譜3利4傘4飄/濤4隊(duì)2四2其=已3剃.偷2甜t削i屢m扇e窯s存喂貨價(jià)周活轉(zhuǎn)糖天涂數(shù)=芽3存6品5占/存瓣貨捧周膠轉(zhuǎn)違率3上6恰5變/江3背.噴2型=點(diǎn)1俘1溪4呢d耕a鞋y箏s應(yīng)冊(cè)收抵賬治款括比頭率廁的汗計(jì)股算應(yīng)悟收偽賬宿款鴨周鋒轉(zhuǎn)位率=銷頃售山收閣入/應(yīng)補(bǔ)收號(hào)賬其款2聰3灣1嬸1嘗/影1粗8曉8箏=深1且2歸.患3圈t蛛i基m郵e跳s應(yīng)端收慌賬奔款碧周斑轉(zhuǎn)孝天供數(shù)=假3量6詠5息/應(yīng)繳收托賬基款挨周蹦轉(zhuǎn)睛率3蛾6千5滿/律1雜2舟.恐3折=遇3膠0熔d爛a性y深s總?cè)栀Y糟產(chǎn)倍周冊(cè)轉(zhuǎn)披率等的題計(jì)皮算總絞資福產(chǎn)圈周金轉(zhuǎn)聲率=銷慕售墊額/總尤資叼產(chǎn)2泉3生1兆1配/當(dāng)3片5刪8辭8博=皂.睛6臉4扛t權(quán)i害m婦e介s通學(xué)常掀，糊總愈資另產(chǎn)障周瓶轉(zhuǎn)縫率瞎小吹于1的萍情污形故是技很倉(cāng)少診出明現(xiàn)曲的盒，哪出便現(xiàn)簽這袋種每情可況狹往杰往段說(shuō)突明廢公稍司著固還定當(dāng)資愈產(chǎn)風(fēng)所模占誼比著重爽巨遼大浸。獲涼利腥指矩標(biāo)成的嫩計(jì)講算銷膚售譯凈廣利洋率=凈捏利屋潤(rùn)/銷祝售帆額3缺6云3北/鋪2和3斃1蔬1運(yùn)=鉛1臨5沫.子7庭%資培產(chǎn)俘收算益作率(芹R豆O匹A砍)醒=凈罩利裹潤(rùn)/總雜資間產(chǎn)3行6謊3壯/始3臺(tái)5大8移8喉=攏1相0涉.轟1拼%權(quán)災(zāi)益居收減益煩率(朋R刮O悉E喂)精=凈犁利硬潤(rùn)/總弄權(quán)絞益3邊6像3控/惡2雹5鬧9起1辦=等1乏4啞.鼠0盒%息嗚、片稅欣及險(xiǎn)折裙舊把與語(yǔ)攤怎銷姜前早利援潤(rùn)吐率摟（E稿B藏I喬T報(bào)D絮A軟M悄a公r增g上i洲n）=息做、肌稅匠及菠折貴舊使與軋攤毀銷爪前敞利園潤(rùn)/銷理售毅額9框6噸7桐/菜2共3佩1循1數(shù)=榨4驚1猜.頌8弊%市遍場(chǎng)惹價(jià)驕值寧指蘿標(biāo)像的您計(jì)孕算資小本吐市跑場(chǎng)店價(jià)恒值=每雨股$務(wù)8攤8漏*3瞎3愧0涌0萬(wàn)錯(cuò)股=嫌2章9酒0咸4瘦0軟0萬(wàn)市吊盈娃率=每及股依價(jià)鑼格/每誦股軍收偏益8階8租/膛1椒1精=求8倍市束值暈面維值攪比=每副股宮市幣場(chǎng)暑價(jià)方值/每養(yǎng)股泉帳禽面?zhèn)麅r(jià)繪值8居8價(jià)/垮(屋2吳5唱9居1伏/珠3伯3希)癥=腰1圍.站1濱2倍企作業(yè)濾價(jià)社值(例E柜V晨)應(yīng)=資顛本根市勞場(chǎng)鑄價(jià)箭值+帶宏息評(píng)債劈燕務(wù)紐奉市壘場(chǎng)章價(jià)超值–現(xiàn)郵金2谷9姐0柴4衡+球(笑1蔑9串6芬+緣瑞4亦5跌7省)掘–磁9動(dòng)8摘=燭3術(shù)4塌6捎5E紫V乘項(xiàng)數(shù)=企杠業(yè)葬價(jià)確值/息粒、田稅共及俊折膏舊份與我攤挎銷風(fēng)前頌利沃潤(rùn)3猾4蘆6始5尼/福9翁6長(zhǎng)7崗=可3姜.些6倍（社公爹司掩成儉長(zhǎng)俘機(jī)齡會(huì)邀越組大海，謀市寫盈塞率睜、E橋V乘吧數(shù)浸越境大贈(zèng)）利駱用清財(cái)煉務(wù)狠報(bào)冠表比阻率織本欺身賠并夫沒粥多菊大憐用食，財(cái)只恥能享與涼其膀他條指盯標(biāo)河進(jìn)顧行益比旅較仿，媽比雄率啦才漆有瞧意體義時(shí)金間-趨尊勢(shì)交分濁析用蘭來(lái)卷觀胖察是公忙司個(gè)的考業(yè)剖績(jī)踢隨范時(shí)驕間軟如杯何河變伸化同堪類嶄分渾析與巷類蹦似石公每司劃或去同爪行四業(yè)角公憐司緣瑞進(jìn)竭行振比禿較S鄰I嘩C行棵業(yè)錫代餅碼尤和N延A叫I盞C遵S代丈碼（S號(hào)I敏C否c笛o舅d趕e磨s團(tuán)h壇a勢(shì)v派e伍b燙e垮e(cuò)脊n撞u所s墾e體d默m珍a右n企y兔y兵e可a端r四s雄t凝o僵i激d圓e蜂n淘t鎖i側(cè)f云y叔i戶n結(jié)d某u叫s域t史r去i袋e掠s鹿a憐n聾d益a謝l霞l浴o凡w晝f疏o咸r堡c戀o解m味p杜a呼r孩i除s葬o萄n善w撿i易t好h買i襯n螺d螺u鋼s純t軍r虜y別a齒v往e序r揀a劃g倘e芽r章a何t迷i耕o灑s居.襪T甩h填e勢(shì)S洪I獎(jiǎng)C演c翻o福d憤e奔s某a競(jìng)r趕e被l元i未m覺i免t皆e貪d語(yǔ),鏡h蔬o僅w怪e敲v姥e暴r捉,丹a敞n誰(shuí)d朝h惕a醬v夸e后n散o娛t潑k體e指p覺t旗p零a便c風(fēng)e綁w犁i異t霜h證a打r長(zhǎng)a圾p刑i濱d棄l幼y桂c肥h氣a枝n確g晝i葡n蒸g焦e援n催v煌i維r致o心n芝m市e型n弓t各.歌C矮o瓣n吳s往e未q鬼u罷e獸n脂t聯(lián)l村y鋸,家t乎h木e坑N出o惕r肥t白h餓A杠m棉e猴r診i把c梯a個(gè)n摧I元n域d傻u記s如t票r飾y量C瞎l欲a欠s沖s吉i許f壤i涌c已a(bǔ)頭t律i止o群n糟S掏y愛s只t沙e浴m壞w定a史s慨i賭n柴t羨r鉗o冊(cè)d碼u期c厘e(cuò)店d逢i承n喬1廳9或9蔽7餅t仆o確a傘l冶l托e那v鏡i巾a少t爆e位s不o誓m父e闖o斧f暖t籌h圍e蓮p快r桐o濾b抹l堅(jiān)e資m民s鬧w咳i滑t寬h憂S合I喜C秘c隸o困d蛛e偶s敵.）1唇.擾3杜時(shí)邦躁恒侮等折式R踢O綿E凈=凈斑利侮潤(rùn)/總添權(quán)餡益分我子漁分繪母禿同槍乘腿以宏總挖資疊產(chǎn)勉，兵可繭有舟：R佛O個(gè)E辮=磁(凈騙利原潤(rùn)/總槍權(quán)翠益)礦(總單資扯產(chǎn)/總浸資催產(chǎn))R令O盈E津=精(凈太利央潤(rùn)/總尊資菊產(chǎn))向(總導(dǎo)資緩產(chǎn)/總腐權(quán)濱益)臨=資織產(chǎn)齡收剛益馳率R凡O鋸A卻*權(quán)雖益牌乘扭數(shù)分闖子廊分蠢母武同圈乘綠以傍銷舌售倘額桃，柔可喉有輩：R置O繡E獻(xiàn)=打(凈季利穗潤(rùn)/總女資民產(chǎn))店(總押資枝產(chǎn)/總愁權(quán)臟益)潑(銷驢售刺額/銷圾售涂額)R遺O譯E框=憐(凈令利蹦潤(rùn)/銷活售師額)溝(銷敢售嫂額/總咸資厲產(chǎn))暗(總弊資究產(chǎn)/總理權(quán)剃益)R渣O俱E輩=銷興售瓣利郊潤(rùn)捕率毀*室總跳資赤產(chǎn)閑周收轉(zhuǎn)游率*權(quán)插益凝乘離數(shù)杜異邦躁恒顆等造式低的敏應(yīng)襪用R鍛O紅E犬=銷怎售岡利昌潤(rùn)妻率測(cè)*搶總錦資梢產(chǎn)彎周華轉(zhuǎn)邊率*權(quán)朽益陷乘街?jǐn)?shù)銷細(xì)售吩利仗潤(rùn)口率尸度傲量?jī)闪虽J公運(yùn)司田的忠經(jīng)熄營(yíng)層效霜率—童—成腹本概費(fèi)租用帳控挨制烘得榴如蓋何血？總豎資池產(chǎn)賊周肉轉(zhuǎn)推率汪度鋒量舊了央公徒司起資采產(chǎn)秤運(yùn)化用現(xiàn)的恐效貓率—鍵—資奪產(chǎn)也管甚理榜得灰如園何權(quán)晌益逐乘嬸數(shù)鄉(xiāng)豐度祥量箱了女公啞司冬的耀財(cái)貝務(wù)夠杠尚桿日水呼平杜孟邦據(jù)恒煤等背式忘的犯計(jì)畝算已嘩知潤(rùn)，呢資爪產(chǎn)隙利銅潤(rùn)睜率R聽O始A吩=青1吉0弦.直1湯%，凈權(quán)婆益禾乘矛數(shù)E攀M呼=極1礦.時(shí)3倡9R窩O默E蕉=看1騙0理.伙1如%達(dá)*鋤1膚.栽3利8宜5當(dāng)=俘1壘4宇.穿0湯%或蹤蝶，迫銷城售粒利疼潤(rùn)冒率P殼M羊=騾1錫5發(fā).井7夠%，南總厘資或產(chǎn)品周訴轉(zhuǎn)鴨率T碎A崗T謠=易0患.蛙6灰4R錘O堂E煙=閑1席5滔.馳7忘%退*功0鞠.額6上4沫*遞1密.逆3杰8內(nèi)5淋=賓1紀(jì)4吐.擱0繪%可繼能繞存照在停的鄉(xiāng)豐問(wèn)捉題由權(quán)于荷缺來(lái)乏早利傾潤(rùn)鄙的辰支選持績(jī)，嫩很蠢難捆說(shuō)鎮(zhèn)清龍楚距哪劈燕些董比帖率窄是礦最員相許關(guān)錦的對(duì)歉多梯元虧化會(huì)經(jīng)簽營(yíng)堪的坦公糞司訴來(lái)需說(shuō)牲，察要植找委到胸比倡較失的改基鏡準(zhǔn)輔很刃困裹難由重于證各小國(guó)括的切會(huì)價(jià)計(jì)丹監(jiān)情管紋政乘策擋存滔在滲差勝異暮，唉全串球肝化驕與亞跨尺國(guó)徑競(jìng)傾爭(zhēng)額的說(shuō)發(fā)農(nóng)展磨進(jìn)悉一譯步悉加券大苦了押要蔬在賽不哲同頸公漫司拍之牧間亞進(jìn)雜行亡比廈較帝的鋪難牙度公填司迎的腳財(cái)哨務(wù)煮政挽策登也梁可謠能根發(fā)遷生變兆化滴如財(cái)存幣貨疤計(jì)魄價(jià)律時(shí)通，群可躺以串選破用會(huì)先牧進(jìn)甲先訂出至法遙（F吉I垂F膊O）談或語(yǔ)者訪后偏進(jìn)沿先水出乳法至（L勻I呀F舅O）公便司盼的裹財(cái)鼓政笑年組度魔可茄能毀不灑一昏樣報(bào)輸表溪還駛受續(xù)特耽別紐奉事日件耍或負(fù)一討次眾性傅項(xiàng)慎目爺?shù)挠∮皶喉?次.戀5財(cái)玻務(wù)毯計(jì)掀劃什擋么洽是鳥財(cái)濤務(wù)古計(jì)灣劃?財(cái)驕務(wù)鬧計(jì)縣劃驚模黑型涂：他初蛾步緣瑞探謊討銷暴售殺百栽分聲比刻法外謠部湊融肢資縱與超增迷長(zhǎng)來(lái)蟲自侵財(cái)綿務(wù)蔑計(jì)登劃改模梅型忠的錦忠灣告1最-2臭0財(cái)沿務(wù)驗(yàn)計(jì)招劃館的孕基回本趨要獲素新袋增律資撤產(chǎn)耐所罪需眨要脈的拴投拔資—塑—受街資捧本撲預(yù)嫂算著決沖策質(zhì)影岔響財(cái)致務(wù)良杠勾桿次程呈度—傷—受檔資絹本為結(jié)幫構(gòu)賴政枯策翁影畢響支休付改給喂股嚴(yán)東鴨的丑現(xiàn)臘金—黎—受氏股處利吩政寇策姜影棄響流壩動(dòng)棚性辦方叢面怎的列需厘求—便—受敢凈端營(yíng)僚運(yùn)柜資毫本錫政剪策什影渣響1覽-2彼1制拘定網(wǎng)財(cái)撐務(wù)擇計(jì)叛劃褲的斃維穿度計(jì)劇劃患跨塔度–將劣決紡策棄分溫為幼短言期宇決刑策鼠（霸通朵常暮影擊響劍在1奴2個(gè)閣月煙以謀內(nèi)臣）趟和關(guān)長(zhǎng)啄期禮決絞策搏（斬通混常爐影郊響貓期柏為2鄰-葡5年侵）匯徒總–將她各逆?zhèn)€料資握本支預(yù)閑算劉決想策仙合得并確為綠一保個(gè)埋整副體情逼形乏假聚定對(duì)或重光要護(hù)變藏量桑的稠進(jìn)融行摔盡忍量集真旨實(shí)蓋的性假耍定為轟各孟個(gè)景假策定百預(yù)氧留頑一猜個(gè)旦合逃理址的輝變鈔動(dòng)在范較圍至筍少禮應(yīng)能考替慮陷到別最茄糟斷糕制情開形科、暗正務(wù)常真情趕形召和級(jí)最舞佳質(zhì)情摩形擠幾蛙種凱情互況1瓶-2末2財(cái)信務(wù)昂計(jì)決劃魯?shù)闹S作足用考納察貴相購(gòu)互航影世響–使奧管跪理匯層險(xiǎn)看杜到美決涂策箏之戶間刑的察相炒互根影螞響探稀索府其冠他劈燕選妙項(xiàng)–使圾管卷理吊層啄有反一次個(gè)也系降統(tǒng)鏡的次框洪架賭去丘探我索匹其組他傻可續(xù)選謀機(jī)樂(lè)會(huì)避悠免速意德外悼事啟項(xiàng)–使值管妄理火層渣了脂解煮可據(jù)能紡的鍛后癥果盾，艙并鼻提紋前腔相滾應(yīng)測(cè)地蜓作翻好炭計(jì)逼劃保交障叛可莫行攻性伍和糖內(nèi)殺部的一支致努性–使顆管呈理況層菠了際解扯是驅(qū)否貿(mào)能舊實(shí)柔現(xiàn)和目禍標(biāo)犯，折以砌及雀提賽出亂（捷和訓(xùn)未狗明皆確揭提扮出婆）促的火各撤個(gè)晉目假標(biāo)那之脫間續(xù)是尸否乳一剛致1量-2京3財(cái)咐務(wù)涉計(jì)鬼劃孟模擺型炎的寨要夾件銷調(diào)售著預(yù)著測(cè)–很版多鍬現(xiàn)男金沉流閣量歐直居接映受竭銷別售免水晌平自的牙影倆響(通抽常抓可劈燕使貪用團(tuán)銷盆售闖百懸分禮比殘法識(shí)來(lái)習(xí)估創(chuàng)算恒）預(yù)惰計(jì)遍財(cái)取務(wù)乘報(bào)湯表–利扶用辭預(yù)勤計(jì)局的貸財(cái)誰(shuí)務(wù)身報(bào)支表特來(lái)宮構(gòu)幅建嫩計(jì)巾劃納，概保定持亞一吉致坐性撲并懶易矮于綢解哄釋資朋產(chǎn)蔬需接求–為梁實(shí)纖現(xiàn)復(fù)預(yù)筍計(jì)趕銷研售玻目漫標(biāo)石而程需遲要從額蘿外微增炕加劃的弓資焰產(chǎn)融皂資魯需詢求–為士滿她足址資疲產(chǎn)刮要鋸求幟而中需穿要痰的努融忘資陵額調(diào)誦劑峽變暮量–由忍管瞎理仇決星策資來(lái)榮判縱斷扁應(yīng)肚使淹用鈴什爭(zhēng)么魚類王型財(cái)?shù)纳淙谂栀Y月（奪以捎使木資乖產(chǎn)拍負(fù)昏債煌表猴平燭衡釘）經(jīng)梁濟(jì)但假與定–關(guān)鹽于填未耳來(lái)沃經(jīng)龜濟(jì)立環(huán)客境剖的貍外研在熟假扛定1而-2犁4例:歷匪史費(fèi)財(cái)槳?jiǎng)?wù)狹報(bào)疏表格蘭咖啡公司資產(chǎn)負(fù)債表2009年12月31日資產(chǎn)1000負(fù)債400權(quán)益600合計(jì)1000合計(jì)1000格蘭咖啡公司利潤(rùn)表2009年收入2000成本費(fèi)用1600凈利潤(rùn)400例:預(yù)萍計(jì)丟利礎(chǔ)潤(rùn)究表初許始耐假守定銷存售引將艇增改長(zhǎng)1超5拍%游(標(biāo)2飛0諷0他0摩*艙1稈.賽1掩5竭)所午有肢項(xiàng)魂目榨都分與教銷述售擔(dān)密揉切河相噴關(guān)勝，掘目置前倘的融比刑例恰已演是托最全佳所率以舅，其那他妄所舌有揮項(xiàng)套目也膨?qū)⒔缭鲅L(zhǎng)1財(cái)5或%格蘭咖啡公司預(yù)計(jì)利潤(rùn)表2010年收入2,300成本費(fèi)用1,840凈利潤(rùn)460例:預(yù)嚷計(jì)鉤資雞產(chǎn)鋼負(fù)佳債有表方擇案I以腹股暮利洋作托為評(píng)平校衡根變騾量魂，夾因兆此客權(quán)睛益崖增蘿長(zhǎng)1宜5腦%股脈利=葬4苗6例0（為凈傾利患潤(rùn)川）–勉9弦0（執(zhí)權(quán)烘益闊增辟長(zhǎng)逢）=泉3妄7朵0方遞案I哲I以失負(fù)柿債欲為點(diǎn)平咐衡峰變蘭量拳，鄉(xiāng)豐不鎖支淹付店股敵利債根務(wù)=蛇1圓,兄1復(fù)5苦0嗎–師(膀6暈0拔0秧+戰(zhàn)4而6艙0墨)停=更9補(bǔ)0需齒償傲還巾負(fù)壇債4離0訊0老–伙9最0損=樓3啟1導(dǎo)0格蘭咖啡公司預(yù)計(jì)資產(chǎn)負(fù)債表方案I資產(chǎn)1,150負(fù)債460權(quán)益690合計(jì)1,150合計(jì)1,150格蘭咖啡公司.預(yù)計(jì)資產(chǎn)負(fù)債表方案II資產(chǎn)1,150負(fù)債90權(quán)益1,060合計(jì)1,150合計(jì)1,150銷雖售崇百嘗分瓦比館法一騾些自項(xiàng)霞目鬧隨乓銷踩售賽收森入圍變擁化球而駱變駁化鐮，隨而導(dǎo)另描一般些抱項(xiàng)站目草則幸不突受頁(yè)銷滅售頑變恩動(dòng)樸的許影謎響利凱潤(rùn)孤表銷播貨帆成撫本屢常塞隨仿銷豬售籮直摟接模變絮動(dòng)–若碼此衛(wèi)條碑成擠立這，向則誘利訊潤(rùn)宣率瘡將配為胞常燙數(shù)折擦舊嚇和歉利籮息查費(fèi)鼓用愈通要常恒不訂受閑銷狹售遲的嚴(yán)直出接膚影紅響–若淋此基條志成譽(yù)立錄，森則熊利床潤(rùn)牲率臥將噸不坡為登常勾數(shù)股雷利當(dāng)是枯管卵理糞決重策其的龍結(jié)許果咳，伯通碎常應(yīng)不彎會(huì)冤隨棚銷圓售注變頂動(dòng)娃而龍直慌接幫發(fā)董生貝變閑化–這緒會(huì)嗎影司響芹當(dāng)錘期叉留洽存嬸收柳益慕的考增憤量資稍產(chǎn)探負(fù)嗚債第表簡(jiǎn)壯單委假配設(shè)包所墾有送的租資質(zhì)產(chǎn)四（即包麻括墊固齊定賊資惕產(chǎn)格在結(jié)類賠）耍都爸隨冰銷停售精變尋動(dòng)腥而堂變狀動(dòng)應(yīng)奸付劫賬中款乖通畝常待也摸隨卻銷柏售聾變恰動(dòng)秀而傻變瓣動(dòng)短謹(jǐn)期薪借若款假、傻長(zhǎng)坑期簽負(fù)崖債槽和兄權(quán)欄益稠資偷本翅通狗常鑄與膝銷嚷售霞變竟動(dòng)桂無(wú)侮關(guān)斬，塌這脅些伶項(xiàng)絕目政通蒙常厭受楊資背本貪結(jié)盡構(gòu)銅等哪管對(duì)理青決渠策鞭的暈影蓋響留矛存杯收傳益愈的犯變爆動(dòng)?jì)D部目分悠直艱接黎受妄股勝利泄決誘策窮影孔響1蠻-2辰8例1協(xié):利倘潤(rùn)妻表Tasha玩具商場(chǎng)2014年利潤(rùn)表占銷售收入%銷售收入5,000銷貨成本3,00060%稅前利潤(rùn)2,00040%所得稅(40%)80016%凈利潤(rùn)1,20024%股利600轉(zhuǎn)入留存收益600Tasha玩具商場(chǎng)預(yù)計(jì)2015年利潤(rùn)表銷售收入5,500銷貨成本3,300稅前利潤(rùn)2,200所得稅880凈利潤(rùn)1,320股利660轉(zhuǎn)入留存收益660假掘定錘銷耀售令增抹長(zhǎng)聲率坊為1胸0溜%股江利詠支女付糖比墓率=氧5汗0寧%例1她:資徑產(chǎn)旨負(fù)像債屋表Tasha玩具商場(chǎng)–資產(chǎn)負(fù)債表當(dāng)期數(shù)銷售百分比預(yù)計(jì)數(shù)當(dāng)期數(shù)銷售百分比預(yù)計(jì)數(shù)資產(chǎn)負(fù)債與股東權(quán)益流動(dòng)資產(chǎn)短期負(fù)債現(xiàn)金$50010%$550應(yīng)付賬款$90018%$990應(yīng)收賬款2,000402,200短期借款2,500n/a2,500存貨3,000603,300小計(jì)3,400n/a3,490小計(jì)5,5001106,050長(zhǎng)期負(fù)債2,000n/a2,000固定資產(chǎn)股東權(quán)益凈值4,000804,400股本與股本溢價(jià)2,000n/a2,000資產(chǎn)合計(jì)9,50019010,450留存收益2,100n/a2,760合計(jì)4,100n/a4,760負(fù)債與股東權(quán)益合計(jì)9,50010,250例1：吩外托部徒融鋤資劑需兆求為威使致資剪產(chǎn)豪負(fù)蒸債椅表愿取蠟得模平岔衡胖，揪公造司李需苗要狀額騎外唐籌艱集$滿2穿0泥0的爆負(fù)慣債贏或惹權(quán)裕益押資躺金資啄產(chǎn)刷合捧計(jì)–負(fù)本債側(cè)與炭股含東燈權(quán)凝益仇合有計(jì)=震1游0駛,屠4捐5憶0幼–飯1錫0士,完2茅5消0污=悠2狠0吩0選鍬擇蠅調(diào)攤劑勻變蕩量駁（羽外黎部從融鵝資避需村求$可2關(guān)0欄0）借潤(rùn)入來(lái)更許多告短擺期殊負(fù)憑債(短度期蠟借畢款)借銳入益更家多懷長(zhǎng)補(bǔ)期掌負(fù)監(jiān)債(長(zhǎng)羨期授負(fù)挪債)出撥售鵝更辭多助普療通趣股(股稱本辣與患股棚本遭溢考價(jià))降鄰低適股機(jī)利計(jì)發(fā)虹放挑，推從譜而君使隙轉(zhuǎn)的入校留階存聰收濁益香的友盈失余媽增邊加1土-3賀1例2挑:以揪非膜全蒼部忍產(chǎn)店能償運(yùn)望營(yíng)假擔(dān)定制公眾司菜目撤前沫經(jīng)渣營(yíng)兩只橋用寄到繞了8裹0債%的芬產(chǎn)尤能全掘部房誠(chéng)產(chǎn)掛能洋情啄形礎(chǔ)下疏的笨銷懂售過(guò)收風(fēng)入=助5粘0場(chǎng)0枯0迷/鳴0核.僚8珍=鞋6遵,胖2亡5刊0預(yù)萬(wàn)計(jì)賊銷贈(zèng)售謙收陶入=桿$剝5帥,某5胳0宅0戶,因億此相，嗚也澤只芹用投到治了8披8荒%的躬產(chǎn)閣能因伶此編，桿并投不徐需抄要誦投本入色新繞的殃固某定車資歸產(chǎn)預(yù)記計(jì)裝的鹿資紐奉產(chǎn)患合蠶計(jì)選將畫為=澇6掉,廉0浙5潤(rùn)0抽+郊4隆,舟0壟0男0考=取1耽0唇,抱0沙5頸0而荷預(yù)極計(jì)嗚的媽負(fù)晝債鈔與剩股觸東行權(quán)由益惜合炭計(jì)翼為=眼1塘0辱,便2熄5冬0選蹄擇銹調(diào)傍劑勵(lì)變籍量劑（彼多仆余激的葉融收資谷需摔求$呀2封0架0）償熟還事一使些欣短斧期而負(fù)掙債(減術(shù)少杰短行期軍借殖款)償設(shè)還煤一消些位長(zhǎng)騎期濫借魚款(減慰少墓長(zhǎng)撓期首借遵款)回群購(gòu)鑄股勸票(降研低禁股第本掏和漸股近本曉溢棕價(jià))支裁付增更犬多辰股陜利(減璃少累當(dāng)兩期濾轉(zhuǎn)廁入非留演存芝收匯益)增囑加迷現(xiàn)織金媽余接額外站部龜籌深資屑需購(gòu)求外兆部籌姐資端需戀求飾（E鐵x爐t亡e哄r押n淹a霜l恭F鄉(xiāng)豐i植n花a此n發(fā)c志i拐n屢g溝N炊e圖e譯d謹(jǐn)e彩d，E幼F錫N）等煙于架預(yù)閑計(jì)沫資肆產(chǎn)悉增辟長(zhǎng)廳額抽與鴉預(yù)眨計(jì)抹負(fù)偏債膀和女權(quán)梳益汪增返長(zhǎng)績(jī)額均之差外肯部墨籌挽資嫂需限求(鍬E凳F櫻N骨)也績(jī)可路由梳下拳式也計(jì)酬算土得棕到獎(jiǎng)：增倚長(zhǎng)曾與摔外歸部牛籌嗚資增今長(zhǎng)由水漏平皺較槳低冒時(shí)竊，惕內(nèi)會(huì)部同融駛資舍（冤留瘦存獨(dú)收踐益溝）膚也醉許暈會(huì)魯大督于喬所簽需紫資燃產(chǎn)趙投班資放需船求敵。隨棗著卷增較長(zhǎng)杠水俘平工的烏提祖高令，洽單自靠施內(nèi)損部狡融拿資柱將伙很蕉難客滿機(jī)足塊資訓(xùn)產(chǎn)苗需擇求店，醒公姓司起將筐不牢得騾不勸到逗資陳本睡市桃場(chǎng)騙中蓮去第籌各集跳資狹金深。因廢此散，縮慧了潔解塔增閥長(zhǎng)勉與社外賴部砍融朗資抽需妖求旦之根間歇的墓關(guān)毯系塑是茅進(jìn)甲行傅長(zhǎng)辮期隨規(guī)陽(yáng)劃第的陷一含項(xiàng)蠢重炮要藝工愉作爪。內(nèi)蛾部開增略長(zhǎng)爬率執(zhí)（I吸G芬R）定際義趴：浩企販業(yè)技僅資依繞靠電留銳存抄收怪益昂為飾唯雙一厚的安融普資仔來(lái)冶源蔬時(shí)律，醫(yī)能道實(shí)咽現(xiàn)蔽的馳資蹄產(chǎn)驕增碗長(zhǎng)番水拘平根羽據(jù)矛前諒述T絕a搶s務(wù)h秩a玩犁具鼓商駛場(chǎng)助的溜信脅息淋：資鼠產(chǎn)療收待益初率=服1柳2虎0擔(dān)0泳/宗9愛5伏0逝0開=卻.隨1蹲2俱6稍3收鑰益趕提姑存拾率托或毯再憤投武資何率b報(bào)=竹0囑.蠢5可亡持陪續(xù)宏增背長(zhǎng)無(wú)率杠（S聞G也R）定錦義危：豬企載業(yè)昆在扎保散持雪現(xiàn)透有惑財(cái)曾務(wù)被杠狐桿蟲水礙平午且嗎不遷進(jìn)殖行劍任蘇何獸外英部攏權(quán)短益膚融再資浪的甚情瞧況無(wú)下論，剃能夫?qū)嶐z現(xiàn)的注最雨大增腰長(zhǎng)選率利擱用挺前嚇述T噸a寫s跌h符a玩壓具蒸公錄司椅的茫信媽息權(quán)縫益配報(bào)丹酬行率R劫O手E兆=姥1肝2冤