財務(wù)報表綜合培訓(xùn)

第五章財務(wù)報表綜合分析一、財務(wù)比率體系（一）短期償債能力流動比率=流動資產(chǎn)/流動負債*100%（營運資金比率）速動比率=速動資產(chǎn)/流動負債*100%（酸性測試比率）現(xiàn)金比=現(xiàn)金凈流量/流動負債*100%（二）長期償債能力資產(chǎn)負債率=負債/資產(chǎn)*100%權(quán)益乘數(shù)=資產(chǎn)/所有者權(quán)益=1/（1-資產(chǎn)負債率）某公司2001年末的資產(chǎn)總額1800萬，股東權(quán)益為1200,則:權(quán)益乘數(shù)=1800/1200=1.5產(chǎn)腹權(quán)混比域率澆=桐負梯債枕/皺所所有毅者鼻權(quán)嬌益已題獲吸利累息響倍押數(shù)要=愁息坐稅討前刷利例潤怠/曾利辭息弊費殊用=滅(伐凈羽利摸潤編+各所部得城稅佳+即利忍息諷費膠用隱)攏/拋利爽息涌費李用(壞利府息趙保然障賓倍敗數(shù)但)(冠三諒)裂贏謠利白能兵力銷稀售懶毛元利所率病=語銷寒售肚毛另利號/惜銷史售鳴收茂入隆*幻玉1遺0喝0煎%銷莊售湊凈帽利尺率赴=鳥凈候利妖潤董/號銷妄售稅收磚入怕*竄1溜0最0伍%營鈴業(yè)腐利削潤栽率含=披營料業(yè)航利倒?jié)櫭?潛主酷營堡業(yè)渣務(wù)鋒收派入*堪1廣0抓0斗%(樓四檔)六資仰產(chǎn)蒜管艱理技效翁率總丑資購產(chǎn)冊周逃轉(zhuǎn)任率掉=賊銷經(jīng)售品收五入露/仿總丈資丈產(chǎn)糕平斧均匪余嫌額總異資寇產(chǎn)知周立轉(zhuǎn)監(jiān)天緊數(shù)撒=快3蹲6殲0量/羊總預(yù)資酷產(chǎn)者周用轉(zhuǎn)泳率流賢動傭資槽產(chǎn)赤周鑒轉(zhuǎn)晨率=乳銷寒售壟收蜓入泰/懼流首動趕資坡產(chǎn)索平歐均飲余職額流栽動血資伯產(chǎn)哨周巧轉(zhuǎn)吳天瓶數(shù)逼=狹3降6拳0祝/刑流袋動宗資幟產(chǎn)朱周歉轉(zhuǎn)斜率存辮貨凱周櫻轉(zhuǎn)常率=喪銷詞售敏成介本栗/蔬平麥均皆存洋貨震余熄額存黎貨鈔周許轉(zhuǎn)恢天可數(shù)葡=位3裁6匠0也/電存翻貨詢周概轉(zhuǎn)時率應(yīng)糖收壟賬房誠款碰周眨轉(zhuǎn)捧率=概銷粉售稱收島入到/妙平首均賣應(yīng)釘收斥賬刪款應(yīng)蒸收述賬羨款扒周動轉(zhuǎn)劍天礙數(shù)蒙=近3析6薪0留/仇應(yīng)躲收首賬抗款配周作轉(zhuǎn)嶺天雜數(shù)(愛五古)寧投倡資騎報綢酬曉率總蓮資哥產(chǎn)夫報像酬劫率=均息戒稅樂前丟利圾潤剃/休平蒜均公資爬產(chǎn)零總速額調(diào)*黑1紋0艦0龜%凈政資弦產(chǎn)夠收嘴益獄率昌=辣凈臣利隨潤賞/鏈凈渾資供產(chǎn)廢*杜1釣0乘0友%股滋東拾權(quán)雪益完報報酬亭率=探企王業(yè)內(nèi)利邀潤惑凈影額考-廟優(yōu)運先唯股螺股處利普挺通稼股靈股使東垂權(quán)凳益*貌1憐0吩0妨%案沿例說分憶析長纖虹崖公腸司閘和舍康耽佳勿公創(chuàng)司與的禿財草務(wù)爆對牌比短佛期所償津債匯能棄力流動比速動比現(xiàn)金比四川長虹2.921.700.56深康佳1.350.640.25長勵期雹償抹債殺能倒力資產(chǎn)負債率權(quán)益乘數(shù)產(chǎn)權(quán)比率四川長虹28%1.390.38深康佳56%2.271.27資跌產(chǎn)皮管剃理繡效興率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率總資產(chǎn)周轉(zhuǎn)率四川長虹1.344.050.56深康佳1.599.130.78公緒司曬獲教利服能牢力從分膏析資產(chǎn)報酬率股東權(quán)益報酬率銷售毛利率銷售凈利率四川長虹０.520.6912.540.93深康佳-8.14-24.188.41-10.37二聯(lián)、繩杜莖邦鉤分喜析瘦體暴系概駱述1蔬9騙1罰0滋年燥，路美恭國瞇杜遵邦熟公艱司奶發(fā)摔明以悔股杜東斗投戴資它報徑酬紗率堂為倆核練心杜蛙邦落分魂析帶圖股材東喂權(quán)咱益復(fù)報霞酬懶率權(quán)背益肢乘糊數(shù)資蜜產(chǎn)霞凈候利明率資架產(chǎn)伙周輕轉(zhuǎn)寧率銷竟售舞凈級利廳率凈美利棉潤柔/來所戴有位者閥權(quán)乳益資學(xué)產(chǎn)可/經(jīng)所捎有宏者百權(quán)望益凈餐利獄潤絡(luò)/棵資厲產(chǎn)凈民利笨潤場/祥銷械售壓收森入銷簡售維收摸入沙/嶺資塑產(chǎn)注防意抽問極題凈薦資燥產(chǎn)卷收陳益姐率匯（瓶股紛東估權(quán)細益續(xù)報博酬取率世）饑是尚一秧個副綜顏合歪性扶極頃強期的宴財定務(wù)榜指購標檢，矩也調(diào)是存杜消幫概財眾務(wù)秘分營析罰體歪系勝的窮核染心運所習(xí)在勤；銷籍售姥凈格利脅率練是繪反抬映旅企淹業(yè)忽利培潤為與建銷役售世收拳入辮的攪關(guān)君系彎，天它便的拋高壟低帳取香決倦于好銷租售糕收賽入鍛與揚成莫本訪總圾額礦的積高煌低典；影巡壽響添資醬產(chǎn)尤周著轉(zhuǎn)惠率半的貴因稿素話除堤了設(shè)銷勝售掩收件入根外渡還棗有數(shù)資奇產(chǎn)筑總蒸額呆；權(quán)碎益咸乘健數(shù)贊主奔要泉受冶資迎產(chǎn)怖負舉債沉率占的惰影控響嚷。作紐奉用了劈燕解倡企聚業(yè)脾財占務(wù)渴狀登況咱的燈全遵貌亞以黨及瞞各纏項停財嘩務(wù)末分底析蔥指獎標芒間肆的票結(jié)粒構(gòu)臘關(guān)梅系番，掠查捧明恨各恢項途主晶要賤財?shù)竸?wù)寺指蒼標們增睛減愁變蔑動祥的的影睡響錄因浩素字以震及夏存德在敲的敘問鹿題堅。舉童例1特、曠0閘1斗年泄公觀司矮凈互資天產(chǎn)屢收套益漁率=獵銷授售落凈萍利從潤紡率鈴*拖資雕產(chǎn)檔周獅轉(zhuǎn)占率蕉*街權(quán)掌益販乘意數(shù)=代7崇.豎2蒜%姜*竿1埋.半1蘆1掃*驚［直1狗/深(惕1洋-孟5銜0戚%際)副］=告7睬.暗2碑%挎*邊1懼.站1畫1細*奏2=咬1胡5宜.且9俊8悄%0問1清年訪行蚊業(yè)爽平掉均席凈鏟資枝產(chǎn)山收腿益霧率=嬸銷底售完凈固利樣潤望率求*甩資狡產(chǎn)植周喜轉(zhuǎn)敬率購*傘權(quán)涉益趴乘朋數(shù)=搶6悔.以2牲7骨%話*嚇1贏.維1廟4單*奔［矮1論/徹(估1拘-捏5婆8私%埋)看］=任6崗.片2搬7估%繩*臉1執(zhí).冶1魂4藍*駛2僻.仇3兆8=歐1下7衛(wèi).值0駱1綢%分銅析醬:公悉司稠銷視售獸凈盆利升率鞏高崗于番同些行餃業(yè)肆0魔.端9份3撿%這,宿主膜要阿由統(tǒng)于排銷懷售螞毛烏利資率俘高悟與福同點行陽業(yè)森2漲%公鍛司落資系產(chǎn)練周闊轉(zhuǎn)池率萌低鐵于窗同算行宮業(yè)餓0慮.輸0吐3咱次蠢.菠主瓣要狹因態(tài)為宴應(yīng)訊收絲式賬泳款脅周當(dāng)轉(zhuǎn)挑天塵數(shù)亡高書于勸同劈燕行飛業(yè)劇。公義司稍權(quán)創(chuàng)益考乘恭數(shù)離低悄于駐同腰行筋業(yè)匯，伐因姑為可企泊業(yè)鴨的雹資遠產(chǎn)采負等債害率樓小鄉(xiāng)豐于平同亮行眾業(yè)w外w啊w潑.眨f側(cè)d究c句e狗w之.享c賤o達m2晃、撓0魔1棕年宵公泊司奏凈切資苗產(chǎn)廣收姜益咱率=等銷罪售錄凈錯利剃潤憐率醉*鐘資叔產(chǎn)啟周著轉(zhuǎn)育率痕*嗚權(quán)衫益者乘鍋數(shù)=杰7默.役2太%襖*貼1虎.巧1害1品*葡［方1沿/勞(因1君-洪5芹0鴿%視)皆］=飾7路.每2霞%福*徑1關(guān).頌1透1蠶*絹2=妙1臨5萌.妻9皆8屋%公步司浮0藏2晴年軌的矛凈討資輸產(chǎn)柔收屯益態(tài)率=閉銷策售悉凈焦利厚潤凈率成*劣資俱產(chǎn)壓周偶轉(zhuǎn)合率旺*樣權(quán)畏益縫乘疫數(shù)=辮6鍵.痕8印1寬%團*崇1銷.喪0混7際*染2結(jié).按5土8=較1規(guī)8漫.貌8痛0幫%分電析舉:公級司乘0難2撥年劫度芳銷羨售嚇凈油利顧潤運低訴于嗽0還1龜年物,跟主肥要櫻因巴為火銷緣瑞售播營愁業(yè)速利耀潤趨率智高資開產(chǎn)幼周書轉(zhuǎn)滿率壟下崇降熱,口主守要救因革為愁固邊定膠資核產(chǎn)暈周補轉(zhuǎn)擔(dān)率火和愉存輕貨華周寺轉(zhuǎn)器率磚下著降權(quán)生益項乘賊數(shù)襯增悔加芝,超最集終彈導(dǎo)秤致湊企卻業(yè)麗凈怖資舉產(chǎn)甩收蘇益作率創(chuàng)0爽2嫌年為比發(fā)0脫1病更滅高再.杜核邦躁財做務(wù)憐分寄析鄭山百將文鼠股征份巷有紀限牽公裂司股器東凝權(quán)治益凡報辣酬逮率表1權(quán)洲益界回乖報餅率甚表單糊位蟻：礎(chǔ)萬弄元權(quán)獲益境乘朽數(shù)貪和挖資鍵產(chǎn)岔回社報凡率2壁.狼1潛權(quán)殲益蔬乘嘗數(shù)表2權(quán)臘益寒乘忌數(shù)橫表單傘位價：烈萬恨元2躲.錄2鴉資盒產(chǎn)代利丑潤剩率表躍3資振產(chǎn)丙利框潤螞率號表單施位晌：搞萬維元資聽產(chǎn)燭利拒潤由率李=悄銷鴿售褲利圓潤拖率只×波資嫂產(chǎn)途周豪轉(zhuǎn)居率3寫.快1蜜銷存售遭利求潤