财务报表分析实例题 《财务报表分析案例>张新民钱爱民编著的答案
\u8d22\u52a1\u62a5\u8868\u5206\u6790\u7684\u6848\u4f8b\u5206\u6790\u9898\uff0c\u6709\u6ca1\u6709\u4f1a\u505a\u7684\uff1f\u662f\u7684\uff0c\u4f60\u4eec\u7ecf\u7406\u7684\u5efa\u8bae\u4e0d\u9519\uff0c\u4e0d\u8fc7\u4f30\u8ba1\u94f6\u884c\u4e5f\u4e0d\u662f\u597d\u7cca\u5f04\u7684\u3002\u5177\u4f53\u5206\u6790\u662f\u8fd9\u6837\u7684\uff1a
08\u5e74\uff1a08\u5e74\u6536\u51653000\u4e58\u4ee55000\u7b49\u4e8e1500\u4e07
\u652f2000\u4e58\u4ee55000\u7b49\u4e8e1000\u4e07\uff0c\u5916\u52a0300\u4e07\u52a0300\u4e07\uff0c\u5171\u8ba11600\u4e07
08\u5e74\u4e8f\u635f\u989d1600\u4e07\u20141500\u4e07=100\u4e07
09\u5e74\uff1a\u65363000\u4e58\u4ee55000\u7b49\u4e8e1500\u4e07
08\u5e74\u6bcf\u53f0\u6210\u672c2000\u5143\uff0c\u5176\u4e2d\u751f\u4ea7\u6210\u672c1200\u5143\u6bcf\u53f0\uff0c\u56fa\u5b9a\u751f\u4ea7\u6750\u6599\u8d39\u7528\u4e3a2000\u5143\u20141200\u5143=800\u5143\uff1b
09\u5e74\u751f\u4ea715000\u53f0\uff0c\u6bcf\u53f0\u7684\u751f\u4ea7\u6210\u672c\u4e3a600\u4e07\u9664\u4ee515000\u53f0\u7b49\u4e8e400\u5143\uff0c\u56fa\u5b9a\u751f\u4ea7\u6750\u6599\u8d39\u7528\u662f\u4e0d\u53d8\u7684\u5373800\u5143\uff0c\u6240\u4ee5\u6bcf\u53f0\u7684\u6210\u672c\u662f1200\u5143\uff1b
09\u5e74\u5168\u5e74\u7684\u652f\u51fa\u9879\u76ee\u67091200\u5143\u4e58\u4ee515000\u53f0\u7b49\u4e8e1800\u4e07\uff0c\u800c\u5269\u4f59\u768410000\u53f0\u9664\u53bb\u751f\u4ea7\u6750\u6599\u56fa\u5b9a\u4ef7\u503c\u5916\uff0c\u5df2\u7ecf\u989d\u5916\u4ea7\u751f\u7684400\u5143\u6bcf\u53f0\u7684\u9644\u52a0\u751f\u4ea7\u4ef7\u503c\uff0c\u5373\u5269\u4f5910000\u53f0\u7535\u89c6\u9644\u52a0\u4ef7\u503c\u4e3a400\u4e07\u5143\uff0c\u53ef\u89c6\u4e3a\u865a\u62df\u56fa\u5b9a\u8d44\u4ea7\uff0c\u5e94\u4f5c\u4e3a\u6536\u5165\u9879\u8d44\u91d1400\u4e07
\u56e0\u6b6409\u5e74\u7684\u76c8\u5229\u60c5\u51b5\u4e3a\uff1a\u9500\u552e\u6536\u51651500\u4e07+\u9644\u52a0\u503c400\u4e07\u2014\u652f\u51fa\uff0815000\u53f0\u4e58\u4ee51200\u5143\u6bcf\u53f0\u751f\u4ea7\u6210\u672c=1800\u4e07\uff09=1900\u4e07\u20141800\u4e07=100\u4e07\u76c8\u5229
\u81f3\u6b64\uff0c\u8d26\u9762\u5206\u6790\u5df2\u7ecf\u76c8\u5229100\u4e07\uff0c\u4f46\u662f\u5b9e\u9645\u6536\u652f\u5e76\u672a\u5b9e\u73b0\u76c8\u5229\uff0c\u4e8f\u635f\uff081800\u4e07\u20141500\u4e07\uff09=300\u4e07
\u95ee\u98982\uff1a
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\u3000\u3000\u300a\u8d22\u52a1\u62a5\u8868\u5206\u6790\u300b\u8bfe\u540e\u4e60\u9898\u53c2\u8003\u7b54\u6848
\u3000\u3000\u7b2c\u4e8c\u7ae0\uff08P82\uff09
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\u3000\u30002\uff0e\u5b58\u8d27\u79ef\u538b\u53ef\u80fd\u662f\u56e0\u4e3a\u91c7\u8d2d\u8fc7\u591a\uff0c\u4e5f\u53ef\u80fd\u662f\u56e0\u4e3a\u751f\u4ea7\u8fc7\u591a\u800c\u9500\u8def\u4e0d\u7545\u3002\u4e0d\u8bba\u662f\u54ea\u79cd\u539f\u56e0\uff0c\u5728\u8fd1\u671f\u6765\u770b\uff0c\u516c\u53f8\u6ca1\u6709\u4ec0\u4e48\u635f\u5931\uff1b\u5373\u4f7f\u662f\u9500\u8def\u4e0d\u7545\uff0c\u4f46\u53ef\u4f7f\u516c\u53f8\u6d41\u52a8\u8d44\u4ea7\u589e\u52a0\uff0c\u7ed9\u4eba\u4e00\u79cd\u77ed\u671f\u507f\u503a\u80fd\u529b\u589e\u5f3a\u7684\u5047\u8c61\uff1b\u5e76\u53ef\u4f7f\u5927\u91cf\u8d39\u7528\u4e88\u4ee5\u8d44\u4ea7\u5316\uff0c\u964d\u4f4e\u4e86\u5f53\u671f\u7684\u8d39\u7528\uff0c\u4ece\u800c\u4f7f\u5f53\u671f\u5229\u6da6\u6709\u826f\u597d\u8868\u73b0\u3002
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\u3000\u30003\uff0e2005\u5e74\u79d1\u9f99\u7535\u5668\u957f\u671f\u8d44\u4ea7\u8d28\u91cf
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\u3000\u3000\u7b2c\u4e09\u7ae0
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\u3000\u30001\uff0e\u8ba1\u63d0\u4ea7\u54c1\u8d28\u91cf\u4fdd\u8bc1\u91d1\u65f6\uff0c\u786e\u8ba4\u9884\u8ba1\u8d1f\u503a\u540c\u65f6\u589e\u52a0\u9500\u552e\u8d39\u7528\u3002\u56e0\u6b64\uff0c\u5f71\u54cd\u5176\u5229\u6da6\u8868\u4e2d\u7684\u9500\u552e\u8d39\u7528\u3001\u8425\u4e1a\u5229\u6da6\u3001\u5229\u6da6\u603b\u989d\u3001\u51c0\u5229\u6da6\u3001\u6bcf\u80a1\u6536\u76ca\uff1b\u5f71\u54cd\u5176\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u9884\u8ba1\u8d1f\u503a\u3001\u8d1f\u503a\u603b\u989d\u3001\u76c8\u4f59\u516c\u79ef\u548c\u672a\u5206\u914d\u5229\u6da6\u3002
\u3000\u30002\uff0e\u4f30\u8ba1\u8d28\u91cf\u4fdd\u8bc1\u8d39\u7528\uff0c\u9700\u8003\u8651\uff1a\u6839\u636e\u884c\u4e1a\u7ecf\u9a8c\u548c\u4ee5\u5f80\u7684\u6570\u636e\u5206\u6790\u786e\u5b9a\u53d1\u751f\u8d28\u91cf\u95ee\u9898\u7684\u90e8\u5206\u5728\u9500\u552e\u6536\u5165\u4e2d\u7684\u6bd4\u7387\u3001\u7ef4\u4fee\u8d39\u7528\u5360\u9500\u552e\u6536\u5165\u7684\u6bd4\u7387\u4ee5\u53ca\u5f53\u5e74\u7684\u9500\u552e\u6536\u5165\u91d1\u989d\u3002\u5173\u4e8e\u53d1\u751f\u7684\u8d28\u91cf\u95ee\u9898\u53ef\u4ee5\u6309\u8f7b\u91cd\u7ec6\u5206\u4e0d\u540c\u7c7b\u578b\uff0c\u5e76\u76f8\u5e94\u5206\u6790\u786e\u5b9a\u6bcf\u4e00\u79cd\u7c7b\u578b\u7684\u8d28\u91cf\u95ee\u9898\u5f15\u8d77\u7684\u7ef4\u4fee\u8d39\u7528\u5360\u9500\u552e\u6536\u5165\u7684\u6bd4\u7387\u3002
\u3000\u30003\uff0e\u683c\u529b\u7535\u56682005\u5e74\u521d\u9884\u8ba1\u8d1f\u503a\u4e3a33.99\u4e07\u5143\uff0c\u5e74\u672b\u9884\u8ba1\u8d1f\u503a\u4e3a32.52\u4e07\u5143\uff0c2005\u5b9e\u9645\u8ba1\u63d0\u4e86\uff0d1.47\u4e07\u5143\u3002\u9752\u5c9b\u6d77\u5c14\u3001\u7f8e\u76842005\u5e74\u521d\u3001\u5e74\u672b\u65e0\u9884\u8ba1\u8d1f\u503a\u3002\u800c\u79d1\u9f992005\u5e74\u8ba1\u63d0\u4e869057.82\u4e07\u5143\u3002\u8fd9\u8bf4\u660e\u4e86\u79d1\u9f99\u4ea7\u54c1\u8d28\u91cf\u8f83\u5dee\uff0c\u4ea7\u54c1\u8d28\u91cf\u7ba1\u7406\u5b58\u5728\u8f83\u5927\u7684\u95ee\u9898\u3002\uff08\u901a\u8fc7\u9884\u8ba1\u8d1f\u503a\u64cd\u7eb5\u5229\u6da6\u7684\u53ef\u80fd\u6027\u4e0d\u5927\uff0c\u56e0\u4e3a\u516c\u53f8\u5df2\u7ecf\u4e8f\u635f\u4e25\u91cd\uff09
\u3000\u30004\uff0e2006\u5e74\u672b\uff0c\u79d1\u9f99\u5e74\u672b\u9884\u8ba1\u8d1f\u503a\u4e3a16999.51\u4e07\u5143\uff0c\u800c\u5176\u5e74\u521d\u6570\u4e3a20991.57\u4e07\u5143\uff0c2006\u5e74\u7684\u8ba1\u63d0\u6570\u4e3a\uff0d3992.06\u4e07\u5143\u3002
\u3000\u3000\u6848\u4f8b\u4e00\uff1a\u6cdb\u6d77\u5efa\u8bbe\uff08P117\uff09
\u3000\u30001\uff0e\u8ba1\u7b97\u5176\u8d44\u4ea7\u8d1f\u503a\u7387
\u3000\u3000\u8d44\u4ea7\u8d1f\u503a\u7387\uff1d3535722192.70/7786405081.13=45.41%
\u3000\u30002\uff0e\u8054\u7cfb\u5176\u5f53\u5e74\u7684\u878d\u8d44\u884c\u4e3a\uff0c\u5206\u6790\u5176\u878d\u8d44\u73af\u5883\u548c\u7ecf\u8425\u73af\u5883
\u3000\u3000\u6839\u636e\u5176\u73b0\u91d1\u6d41\u91cf\u8868\u53ef\u77e5\uff0c\u516c\u53f8\u672c\u5e74\u5ea6\u7b79\u8d44\u6d3b\u52a8\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\u91cf\u51c0\u989d\u4e3a\u8d1f\uff0c\u507f\u8fd8\u4e86\u5927\u91cf\u503a\u52a1\uff0c\u4ed8\u606f\u6570\u91cf\u4e5f\u6bd4\u8f83\u5927\uff0c\u672c\u5e74\u5ea6\u4ec5\u901a\u8fc7\u501f\u6b3e\u83b7\u5f97\u4e86\u6570\u91cf\u5e76\u4e0d\u591a\u7684\u73b0\u91d1\u3002\u672c\u5e74\u5ea6\u516c\u53f8\u975e\u516c\u5f00\u53d1\u884c\u80a1\u4efd\u5e76\u672a\u83b7\u5f97\u73b0\u91d1\uff0c\u53ea\u662f\u901a\u8fc7\u5411\u63a7\u5236\u516c\u53f8\u53d1\u884c\u80a1\u4efd\u6362\u8d2d\u4e86\u56db\u5bb6\u516c\u53f8\u3002\u8d44\u6599\u663e\u793a\uff0c\u56db\u5bb6\u516c\u53f8\u4e1a\u7ee9\u4e0d\u9519\uff0c\u53ef\u4ee5\u770b\u4f5c\u662f\u63a7\u80a1\u516c\u53f8\u5411\u4e0a\u5e02\u516c\u53f8\u6ce8\u5165\u4e86\u4f18\u8d28\u8d44\u4ea7\u3002\uff08\u4e0d\u80fd\u636e\u6b64\u8bf4\u516c\u53f8\u6ca1\u6709\u8d1f\u503a\u878d\u8d44\u7684\u80fd\u529b\u3002\u63a7\u80a1\u516c\u53f8\u4e0d\u662f\u7b80\u5355\u5c06\u56db\u4e2a\u516c\u53f8\u5356\u7ed9\u4e0a\u5e02\u516c\u53f8\uff0c\u5b83\u662f\u5356\u51fa\u540e\u66f4\u5927\u4efd\u989d\u5730\u63a7\u5236\u4e86\u4e0a\u5e02\u516c\u53f8\uff09
\u3000\u3000\u603b\u4f53\u770b\uff0c\u4f01\u4e1a\u5e76\u4e0d\u77ed\u7f3a\u73b0\u91d1\uff0c\u878d\u5165\u7684\u73b0\u91d1\u5f88\u5c11\uff0c\u91c7\u7528\u7684\u878d\u8d44\u65b9\u5f0f\u5355\u4e00\uff0c\u516c\u53f8\u8fd8\u5177\u6709\u4e00\u5b9a\u7684\u8d1f\u503a\u878d\u8d44\u7684\u80fd\u529b\u3002\u7ecf\u8425\u60c5\u51b5\u662f\u6bcd\u516c\u53f8\u8425\u4e1a\u6536\u5165\u8f83\u53bb\u5e74\u840e\u7f29\uff0c\u6bcd\u516c\u53f8\u5229\u6da6\u4e3a\u8d1f\uff0c\u4f46\u5c31\u5408\u5e76\u540e\u7684\u8425\u4e1a\u6536\u5165\u548c\u5229\u6da6\u770b\uff0c\u60c5\u51b5\u597d\u8f6c\uff0c\u53ef\u4ee5\u8ba4\u4e3a\uff0c\u516c\u53f8\u7684\u7ecf\u8425\u73af\u5883\u5728\u6539\u5584\u3002
\u3000\u30003\uff0e\u4ee5\u8d44\u4ea7\u8d1f\u503a\u8868\u4e3a\u57fa\u7840\uff0c\u9884\u6d4b\u672a\u6765\u8d22\u52a1\u8d70\u52bf
\u3000\u3000\u63a7\u80a1\u516c\u53f8\u901a\u8fc7\u4f18\u8d28\u8d44\u4ea7\u6ce8\u5165\uff0c\u4f7f\u516c\u53f8\u7684\u7ecf\u8425\u8d44\u4ea7\u548c\u6295\u8d44\u6027\u8d44\u4ea7\u7684\u8d28\u91cf\u90fd\u6709\u6240\u6539\u5584\uff0c\u53ef\u4ee5\u671f\u76fc\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u5728\u672a\u6765\u4f1a\u6709\u8f83\u597d\u7684\u8d70\u52bf\uff0c\u4e14\u76ee\u524d\u516c\u53f8\u8d44\u4ea7\u8d1f\u503a\u7387\u4e0d\u7b97\u9ad8\uff0c\u672a\u6765\u878d\u8d44\u8fd8\u6709\u4e00\u5b9a\u7684\u7a7a\u95f4\uff0c\u53ef\u4e3a\u516c\u53f8\u53d1\u5c55\u63d0\u9ad8\u8d44\u91d1\u652f\u6301\u3002\u516c\u53f8\u5176\u4ed6\u5e94\u6536\u8d26\u6b3e\u6570\u989d\u8f83\u5927\uff0c\u53ef\u80fd\u5b58\u5728\u96c6\u56e2\u5185\u90e8\u8d44\u91d1\u8f6c\u79fb\u3001\u62c6\u501f\uff0c\u5e0c\u671b\u672a\u6765\u4e0d\u4ea7\u751f\u574f\u8d26\u3002
\u3000\u3000\u6848\u4f8b\u4e8c\uff1a\u4e1c\u76db\u79d1\u6280\u7684\u5ba1\u8ba1\u62a5\u544a(P117)
\u3000\u30001\uff0e\u5bfc\u81f4\u4f01\u4e1a\u51fa\u73b0\u8d44\u4e0d\u62b5\u503a\u7684\u53ef\u80fd\u539f\u56e0\u662f\u4ec0\u4e48\uff1f
\u3000\u3000\u8d44\u4e0d\u62b5\u503a\u5373\u8d44\u4ea7\u5c0f\u4e8e\u8d1f\u503a\uff0c\u4e3a\u4ec0\u4e48\u5c0f\uff1f\u6709\u8d44\u4ea7\u635f\u5931\u3001\u4e25\u91cd\u4e8f\u635f\u3002\u4ece\u5176\u62a5\u8868\u8d44\u6599\u770b\uff0c\u8425\u4e1a\u6d3b\u52a8\u6709\u4e00\u5b9a\u7684\u4e8f\u635f\uff0c\u6295\u8d44\u6536\u76ca\u4e3a\u6b63\uff0c\u8425\u4e1a\u5916\u652f\u51fa\u5e9e\u5927\uff0c\u800c\u8425\u4e1a\u5916\u652f\u51fa\u4e3b\u8981\u662f\u5bf9\u5916\u62c5\u4fdd\u635f\u5931\u3002\u56e0\u6b64\uff0c\u8d44\u4e0d\u62b5\u503a\u7684\u539f\u56e0\u4e3b\u8981\u662f\u7ecf\u8425\u4e8f\u635f\u3001\u7ba1\u7406\u4e0d\u5584\uff0c\u5bf9\u5916\u62c5\u4fdd\u4e0d\u614e\u6ca1\u6709\u5145\u5206\u4f30\u8ba1\u98ce\u9669\u3002
\u3000\u30002\uff0e\u8425\u4e1a\u8d44\u91d1\u5c0f\u4e8e\u96f6\uff0c\u610f\u5473\u7740\u4ec0\u4e48\uff1f
\u3000\u3000\u8425\u4e1a\u8d44\u91d1\u5c0f\u4e8e\u96f6\uff0c\u5373\u6d41\u52a8\u8d44\u4ea7\u5c0f\u4e8e\u6d41\u52a8\u8d1f\u503a\uff0c\u4e5f\u5373\u957f\u671f\u8d44\u4ea7\u5927\u4e8e\u957f\u671f\u8d44\u91d1\uff0c\u662f\u5178\u578b\u7684\u8fc7\u5ea6\u6295\u8d44\u3002
\u3000\u30003\uff0e\u672c\u6848\u4f8b\u6d89\u53ca\u591a\u9879\u4f01\u4e1a\u8d44\u4ea7\u548c\u8d1f\u503a\uff0c\u8bf7\u4ee5\u6b64\u4e3a\u57fa\u7840\u5206\u6790\u4f01\u4e1a\u672a\u6765\u7684\u8d22\u52a1\u8d70\u52bf\u3002
\u3000\u3000\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5bf9\u516c\u53f8\u6301\u7eed\u7ecf\u8425\u80fd\u529b\u201c\u65e0\u6cd5\u5224\u65ad\u201d\uff0c\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u201c\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u201d\u662f\u53ef\u4ee5\u7406\u89e3\u7684\u3002
\u3000\u3000\u56e0\u4e3a\u516c\u53f8\u8fc7\u5ea6\u6295\u8d44\uff0c\u52a0\u4e4b\u7ecf\u8425\u4e8f\u635f\uff0c\u80af\u5b9a\u4f1a\u906d\u53d7\u4e25\u91cd\u7684\u8d44\u91d1\u5468\u8f6c\u56f0\u96be\uff0c\u4e00\u65e6\u8d44\u91d1\u94fe\u65ad\u88c2\uff0c\u65e0\u6cd5\u507f\u8fd8\u5230\u671f\u503a\u52a1\uff0c\u5c06\u9762\u4e34\u7834\u4ea7\u3001\u88ab\u517c\u5e76\u7684\u98ce\u9669\u3002\u5e0c\u671b\u516c\u53f8\u80fd\u591f\u901a\u8fc7\u8d44\u4ea7\u8f6c\u8ba9\u3001\u503a\u52a1\u91cd\u7ec4\u3001\u8c03\u6574\u548c\u6269\u5927\u7ecf\u8425\u7ed3\u6784\u7b49\u5728\u5185\u7684\u591a\u9879\u6539\u5584\u63aa\u65bd\uff0c\u626d\u8f6c\u9893\u52bf\u3002
\u3000\u30004\uff0e\u8bf7\u4e0e\u4e1c\u76db\u79d1\u6280\u672a\u6765\u516c\u5e03\u7684\u76f8\u5173\u4fe1\u606f\u76f8\u6bd4\u8f83\uff0c\u770b\u4e00\u770b\u81ea\u5df1\u7684\u9884\u6d4b\u662f\u5426\u51c6\u786e\u3002
\u3000\u30002008\u5e74\uff0c\u901a\u8fc7\u76d6\u5929\u529b\u201c\u767d\u52a0\u9ed1\u201dOTC\u4e1a\u52a1\u53ca\u76f8\u5173\u8d44\u4ea7\u51fa\u552e\u7b49\u83b7\u5f97\u5de8\u989d\u8425\u4e1a\u5916\u6536\u5165\uff0c\u6539\u5584\u4e86\u516c\u53f8\u8d22\u52a1\u72b6\u51b5\u3002
\u3000\u3000\u516c\u53f8\u81f3\u4eca\u4ecd\u7136\u4e8f\u635f\uff0c\u80a1\u7968\u4ee3\u7801ST\u4e1c\u76db\u3002
\u3000\u3000\u300a\u8d22\u52a1\u62a5\u8868\u5206\u6790\u300b4\u7ae0\u8bfe\u540e\u4e60\u9898\u53c2\u8003\u7b54\u6848
\u3000\u3000\u7b2c4\u7ae0\uff08P152\uff09
\u3000\u3000\u6848\u4f8b\u5206\u67901\uff1a
\u3000\u30001\uff0e\u8ba1\u7b97\u6cdb\u6d77\u5efa\u8bbe2007\u5e74\u7684\u6bdb\u5229\u7387\u3001\u6838\u5fc3\u5229\u6da6\u7387
\u3000\u3000\uff081\uff09\u6309\u5408\u5e76\u62a5\u8868\u8ba1\u7b97
\u3000\u3000\u5408\u5e76\u6bdb\u5229\u7387\uff1d\uff08\u8425\u4e1a\u6536\u5165\uff0d\u8425\u4e1a\u6210\u672c\uff09/\u8425\u4e1a\u6536\u5165
\u3000\u3000\uff1d1716621574.39/4162671982.25
\u3000\u3000\uff1d41.24%
\u3000\u3000\u5408\u5e76\u6838\u5fc3\u5229\u6da6\u7387\uff1d\uff08\u8425\u4e1a\u6536\u5165\uff0d\u8425\u4e1a\u6210\u672c\uff0d\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0\uff0d\u671f\u95f4\u8d39\u7528\uff09/\u8425\u4e1a\u6536\u5165
\u3000\u3000\uff1d1019216813.03/4162671982.25
\u3000\u3000\uff1d24.48%
\u3000\u3000\uff082\uff09\u6309\u6bcd\u516c\u53f8\u62a5\u8868\u8ba1\u7b97
\u3000\u3000\u6bcd\u516c\u53f8\u6bdb\u5229\u7387\uff1d\uff083103673\uff0d935817.16\uff09/3103673
\u3000\u3000\uff1d2167855.84/3103673
\u3000\u3000\uff1d69.85%
\u3000\u3000\u6bcd\u516c\u53f8\u6838\u5fc3\u5229\u6da6\u7387\uff1d\uff0d45608727.53/3103673
\u3000\u3000\uff1d\uff0d14.7%
\u3000\u30002\uff0e\u6cdb\u6d77\u5efa\u8bbe07\u5e74\u4e0e06\u5e74\u4e1a\u7ee9\u51fa\u73b0\u8f83\u5927\u53d8\u5316\u7684\u539f\u56e0
\u3000\u3000\uff081\uff09\u6cdb\u6d77\u5efa\u8bbe2006\u5e74\u7684\u6bdb\u5229\u7387\u3001\u6838\u5fc3\u5229\u6da6\u7387\u3001\u8425\u4e1a\u5229\u6da6\u7387\u3001\u51c0\u5229\u7387\uff1a
\u3000\u3000\u6309\u5408\u5e76\u62a5\u8868\u8ba1\u7b97\uff1a
\u3000\u3000\u5408\u5e76\u6bdb\u5229\u7387\uff1d455546718.75/1340514764.03
\u3000\u3000\uff1d33.98%
\u3000\u3000\u5408\u5e76\u6838\u5fc3\u5229\u6da6\u7387\uff1d325979636.26/1340514764.03
\u3000\u3000\uff1d24.32%
\u3000\u3000\u5408\u5e76\u8425\u4e1a\u5229\u6da6\u7387\uff1d358728011.7/1340514764.03
\u3000\u3000\uff1d26.76%
\u3000\u3000\u5408\u5e76\u51c0\u5229\u7387\uff1d258434634.69/1340514764.03
\u3000\u3000\uff1d19.28%
\u3000\u3000\u6309\u6bcd\u516c\u53f8\u62a5\u8868\u8ba1\u7b97\uff1a
\u3000\u3000\u6bcd\u516c\u53f8\u6bdb\u5229\u7387\uff1d3288165.92/7329577.22
\u3000\u3000\uff1d44.86%
\u3000\u3000\u6bcd\u516c\u53f8\u6838\u5fc3\u5229\u6da6\u7387\uff1d\uff0d9195948.22/7329577.22
\u3000\u3000\uff1d\uff0d125.46%
\u3000\u3000\u6bcd\u516c\u53f8\u8425\u4e1a\u5229\u6da6\u7387\uff1d119610924.72/7329577.22
\u3000\u3000\uff1d1631.89%
\u3000\u3000\u6bcd\u516c\u53f8\u51c0\u5229\u7387\uff1d129448096.66/7329577.22
\u3000\u3000\uff1d1766.11%
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\u3000\u3000\uff1d24.41%
\u3000\u3000\u5408\u5e76\u51c0\u5229\u7387\uff1d\u51c0\u5229\u6da6/\u8425\u4e1a\u6536\u5165\uff1d650709444.55/4162671982.25
\u3000\u3000\uff1d15.63%
\u3000\u3000\u6309\u6bcd\u516c\u53f8\u62a5\u8868\u8ba1\u7b97\uff1a
\u3000\u3000\u6bcd\u516c\u53f8\u8425\u4e1a\u5229\u6da6\u7387\uff1d\uff0d55210771.25/3103673
\u3000\u3000\uff1d\uff0d1778.88%
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\u3000\u3000\uff1d\uff0d1770.47%
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\u3000\u3000\u5408\u5e76\u62a5\u8868\u6bd4\u8f83\uff1a
\u3000\u300020062007
\u3000\u3000\u6bdb\u5229\u738733.98%41.24%
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\u3000\u3000\u8425\u4e1a\u5229\u6da6\u738726.76%24.41%
\u3000\u3000\u51c0\u5229\u738719.28%15.63%
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\u3000\u300020062007
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\u3000\u30002\uff0e\u8be5\u4f01\u4e1a\u5f53\u5e74\u6295\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\u6709\u4ec0\u4e48\u7279\u70b9\uff1f
\u3000\u3000\u8be5\u4f01\u4e1a\u5f53\u5e74\u6295\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\u51c0\u989d\u6bcd\u516c\u53f8\u6570\u548c\u5408\u5e76\u6570\u7686\u4e3a\u8d1f\u503c\uff0c\u8bf4\u660e\u8be5\u6bcd\u516c\u53f8\u53ca\u5176\u4f01\u4e1a\u96c6\u56e2\u5f53\u5e74\u5904\u4e8e\u6295\u8d44\u6269\u5f20\u9636\u6bb5\uff1b\u6bcd\u516c\u53f8\u4ec5\u6709\u8f83\u5c11\u73b0\u91d1\u6d41\u5165\uff0c\u5c5e\u4e8e\u6536\u56de\u6295\u8d44\u4e14\u5c5e\u4e8e\u5185\u90e8\u4ea4\u6613\uff1b\u5408\u5e76\u62a5\u8868\u4e0a\u7684\u73b0\u91d1\u6d41\u5165\u66f4\u5c11\uff0c\u6e90\u4e8e\u5904\u7f6e\u957f\u671f\u8d44\u4ea7\uff1b\u6bcd\u516c\u53f8\u62a5\u8868\u548c\u5408\u5e76\u62a5\u8868\u4e0a\u7684\u73b0\u91d1\u6d41\u51fa\u8f83\u5927\uff0c\u4e3b\u8981\u662f\u7528\u4e8e\u5bf9\u5916\u6295\u8d44\uff0c\u8fd8\u6709\u4e00\u90e8\u5206\u7528\u4e8e\u957f\u671f\u8d44\u4ea7\u8d2d\u7f6e\u3002
\u3000\u30003\uff0e\u4ece\u8be5\u4f01\u4e1a\u5e74\u5185\u7684\u7b79\u8d44\u884c\u4e3a\uff0c\u53ef\u4ee5\u900f\u89c6\u51fa\u4f01\u4e1a\u5728\u7ecf\u8425\u6d3b\u52a8\u548c\u7b79\u8d44\u73af\u5883\u65b9\u9762\u7684\u54ea\u4e9b\u4fe1\u606f\uff1f
\u3000\u3000\u8be5\u4f01\u4e1a\u6bcd\u516c\u53f8\u62a5\u8868\u548c\u5408\u5e76\u62a5\u8868\u4e0a\u7684\u7b79\u8d44\u6d3b\u52a8\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\u91cf\u51c0\u989d\u7686\u4e3a\u8d1f\u503c\uff0c\u4e3b\u8981\u8868\u73b0\u4e3a\u73b0\u91d1\u6d41\u51fa\uff1b\u800c\u5176\u73b0\u91d1\u6d41\u51fa\u4e3b\u8981\u662f\u7528\u4e8e\u507f\u8fd8\u503a\u52a1\u548c\u5206\u914d\u80a1\u5229\u6216\u5229\u606f\uff1b\u6bcd\u516c\u53f8\u548c\u5b50\u516c\u53f8\u73b0\u91d1\u6d41\u5165\u6570\u76f8\u5bf9\u8f83\u5c0f\uff0c\u4ec5\u6709\u94f6\u884c\u501f\u6b3e\u3002\u4ece\u8be5\u4f01\u4e1a\u5e74\u5185\u7684\u7b79\u8d44\u884c\u4e3a\u770b\uff0c\u5c3d\u7ba1\u4f01\u4e1a\u5728\u8fdb\u884c\u5bf9\u5916\u6295\u8d44\u6269\u5f20\uff0c\u4f46\u8be5\u4f01\u4e1a\u7684\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\u5145\u8db3\uff0c\u5e76\u4e0d\u9700\u8981\u989d\u5916\u7b79\u8d44\u3002\u4f46\u662f\uff0c\u8be5\u4f01\u4e1a\u5e74\u5185\u507f\u8fd8\u503a\u52a1\u7684\u6570\u989d\u5de8\u5927\uff0c\u6709\u5e74\u5e95\u96c6\u4e2d\u507f\u503a\u3001\u7c89\u9970\u62a5\u8868\u4e4b\u5acc\u3002
流动负债=资产总计-所有者权益1000万元-非流动负债1000万元=2000万元
流动比率＝流动资产/流动负债=2500/2000=1.25
速动比率=速动资产/流动负债=(2500-1000)/2000=0.75
营运资本＝流动资产－流动负债=2500-2000=500万元
资产负债率=负债总额÷资产总额×100％=3000/4000×100％=75%
利息保障倍数=息税前利润÷利息支出=(2000+500)/500=5
应收账款周转率=销售收入净额÷平均应收账款余额=10000/800=12.5次
净资产收益率=净利润/ 平均所有者权益合计×100%=（2000－500）/1000×100%=150%
请补充资产总计、流动负债、期初应收账款和期末应收款等数据！最好能提供完整财务报表！
流动比率＝流动资产/流动负债
速动比率＝速动资产/流动负债
资产负债率＝负债总额÷资产总额×100％
已获利息倍数＝息税前利润÷利息支出×100％
应收账款周转率＝销售收入净额÷平均应收账款余额
净资产收益率=净利润/ [（期初所有者权益合计+期末所有者权益合计）/2]*100%
营运资本＝结构性负债－结构性资产＝流动资产－流动负债
绛旓細1.鏅氳偂鑲℃暟=1000梅10=100(涓囪偂)鐜伴噾鑲″埄鎬婚=800脳40%=320(涓囧厓)缁忚惀娲诲姩鐜伴噾鍑娴侀噺=(3600-1800-200-400-200)=1000(涓囧厓)閿鍞敹鍏=3600梅80%=4500(涓囧厓)璐熷烘婚=3500-2000=1500(涓囧厓)(1)鐜伴噾姣旂巼=(鐜伴噾梅娴佸姩璐熷)脳100%=(200梅500)脳100%=40 (2)鐜伴噾娴侀噺涓庡綋鏈熷哄姟姣=缁忚惀娲诲姩鍑鐜伴噾...
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绛旓細绗竴姝ワ紝纭畾鍒嗘瀽瀵硅薄 (104960-840)-(111000-75000)=-6940(鍏)鍗1999骞存瘮1998骞撮攢鍞埄娑﹀噺灏6940鍏;绗簩姝ワ紝杩涜鍥犵礌鍒嗘瀽 (1)閿閲忓畬鎴愮巼=(340650+400420)梅(300650+500420)脳100%=96 (2)閿鍞暟閲忓彉鍔ㄥ鍒╂鼎鐨勫奖鍝=111000脳(96%-1)=-4440鍏 (3)閿鍞粨鏋勫彉鍔ㄥ鍒╂鼎鐨勫奖鍝=340脳195+400脳105-...
