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【最新投行| 四大|外企shl真题题库|Aptitude test|Numer|Logic|Verb】专门针对各大投行|四大|外企校园招聘、社会招聘笔试，资料包含了包含了各大投行、四大、快销等外企笔试 Aptitude tests 官网全套题库【10种题型 1900道试题详细解析】以及各大外企的100余套shl真题题库，适用于shl、Kenexa、Cubiks、 TalentQ、Saville Consulting等测试，可作为各大投行、四大会计、各快消企业、各咨询公司等外企的笔试复习资料。
具体包括但不限于汇丰、渣打、花旗、恒生、瑞士、德意志、摩根大通、美林、巴莱克、毕马威、普华永道、德勤、安永，宝洁，联合利华、安利、玛氏、箭牌、百威、飞利浦等外企公司各职位，资料说明：本资料分为三个模块：第一部分：各大外企笔试Aptitude Tests全套题库题库包含10种题型 1900道试题详细解析，所有题目 Questions和Solutions全部齐全，且含有详细解析，各种题型Tests 的套数和Questions 的数量与以下描述完全一致第二部分：各大外企公司招聘历往考试的shl真题集包含100余套shl真题，以下列有详细目录，通常各公司为同一机构出题，且往往选自同一题库，出现原题的概率极高，因此参考性极强第三部分：shl笔试资源合集（shl解题技巧，练习题等），包含90余套shl解题技巧，经典题，练习题等内容四大优势：1、aptitude tests适用于多家公司，且带详细答案解析，不断更新2、100多套真题题库都是历往考试真题，极具参考性，原题出现概率极高3、适用范围广，适用于shl、Kenexa、Cubiks、TalentQ、Saville Consulting等测试4、题型覆盖全面：包括Numerical、Logical、Verbal、Inductive、Diagrammatic、Situational Judgement、In-Tray and E-Tray、Assessment Centre、Critical Thinking、Error Checking 10种题型最新更新：KPMG毕马威在线测试online text全套测试题一KPMG毕马威在线测试online text全套测试题二KPMG毕马威在线测试online text全套测试题KPMG毕马威在线测试online text全套测试题dtt德勤CEB测试全套测试题2016年5月15日毕马威kpmg-full全套测试题及参考答案（含log,num,ver）2016年5月22日普华永道pwc-full全套测试题及参考答案（含log,num,ver）2016年5月24日毕马威kpmg-full全套测试题及参考答案（含log,num,ver）第一部分：各大外企笔试Aptitude Tests全套题库题库--与官网保持同步更新第二部分：各大外企公司招聘历往考试的shl真题集包含100余套shl真题，获取方式或者直接掏宝联系望望名：蔚蓝小小天使第三部分：shl笔试资源合集（shl解题技巧，练习题等），该部分当日五星好评评语后获赠包含90余套shl解题技巧，经典题，练习题等内容，详细目录：：PART 1: 四大拿我较为熟悉的PWC举例来说，它下面有不同的部门，比如audit，tax，advisory等。
阿里巴巴集团的财务报表数据哪里可以找到？2013-10-27 15:03意识旋涡|分类：创业投资|浏览3904次想找阿里巴巴集团的最近三四个会计年度的财务报表，但是不知道数据来源，请问有人知道不？万分感谢！要是整个阿里集团的数据，不是阿里巴巴网络公司或者支付宝等的财务报表分享到：2013-10-28 03:34提问者采纳阿里巴巴不是上市公司，没有披露财务报表，是私有公司的机密，除非你有认识的人，他帮你弄出来也算犯罪了。
阿里巴巴由于未披露自身财务报表，因此我们仅能从之前的媒体报道中获取一些信息，阿里巴巴的2012年四个季度营收分别为8.05亿美元、10.77亿美元、1 1.77亿美元和18.4亿美元，总营收达到48.99亿美元。
中国电子商务研究中心的数据显示，2010～2012年(财年)，阿里巴巴的全年营收平均增长率为69.48%。
按照其四季度34.5%的净利润率，阿里集团2012年全年净利润在16.9亿美元，约合105亿人民币。
从阿里巴巴的贷款原因来看，由于阿里巴巴在2012年5月与雅虎达成了购股协议，阿里巴巴集团将以63亿美元现金和不超过8亿美元的新增阿里巴巴集团优先股，回购雅虎手中持有阿里巴巴集团股份的50%，相当于阿里巴巴集团当前股权的20%（阿里巴巴估值为350亿美元）。
阿里巴巴集团将动用部分现金储备，同时计划通过借贷、股权和股权关联融资相结合的方式筹措回购资金。
2012年，阿里巴巴完成共40亿美元的数笔贷款，包括一笔由8家银行在7月签约的4年期10亿美元贷款，加上6月时签约的另外三笔各10亿美元贷款。
（其中国开行提供了20亿美元）2012年9月18日，阿里巴巴集团宣布，对雅虎76亿美元的股份回购计划全部完成。
阿里巴巴集团以63亿美金现金及价值8亿美金的阿里巴巴集团优先股，回购雅虎手中持有阿里巴巴集团股份的50%（集团总股份的21%）。
交易完成后，软银和雅虎在阿里巴巴董事会的投票权之和将降至50%以下。
一、公司基本情况..................................................... - 2 -（一）、公司概况................................................ - 2 - （二）、公司简介................................................ - 2 - （三）、经营状况................................................ - 3 - （四）、发展战略................................................ - 3 -二、行业概况........................................................ - 4 -三、同行业对比....................................................... - 6 -（一）、财务状况................................................ - 6 - （二）、经营成果................................................ - 6 - （三）、主要财务指标............................................ - 7 - 四、投资分析......................................................... - 7 -（一）投资概述.................................................. - 7 - （二）、投资风险............................................... - 10 -1、宏观经济波动风险........................................ - 10 -2、市场竞争风险 ........................................... - 10 -3、重组后的管理风险........................................ - 10 -4、原材料价格波动风险...................................... - 11 -5、生产规模扩大可能导致产能过剩风险........................ - 11 -(三) 、财务分析................................................ - 12 -1. 公司偿债能力分析........................................ - 12 -2、企业营运能力分析........................................ - 14 -3、杜邦分析 ............................................... - 15 -四、股权价值评估.................................................... - 17 -（一）、估值概述............................................... - 17 - （二）、参照公司的选取......................................... - 18 -1.主营业务相同 ............................................ - 18 -2、分销市场相同 ........................................... - 18 -3、公司治理结构相同........................................ - 18 -4、产量资本比率相近........................................ - 18 -5、资本市场表现相近....................................... - 19 -6、附加竞争力 ............................................. - 19 -（三）、股东自由现金流（FCFE）估值............................. - 19 - 五、投资建议........................................................ - 21 -一、公司基本情况（一）、公司概况公司名称：安徽山鹰纸业股份有限公司注册资本：人民币37.7亿元法定代表人：吴明武公司类型：股份有限公司行业类别：造纸、印刷成立日期：1994年08月02日上市时间：2001年12月18日股票种类：沪市A股股票简称：山鹰纸业股票代码：600567主营业务：纸、纸板、纸箱的制造,公司生产产品出口及公司生产、科研所需的原辅材料、机械设备、仪器仪表、零配件进口等。
海尔集团财务报表分析一、财务报表分析的定义及相关内容（一）、财务报表分析的定义财务报表分析是以企业基本活动为对象、以财务报表为主要信息来源、以分析和综合为主要方法的系统认识企业的过程，其目的是了解过去、评价现在和预测未来，以帮助报表使用人改善决策。
财务报表分析的对象是企业的各项基本活动。
（二）、财务报表的构成1、资产负债表主要包括：资产负债，所有者权益三项。
其中资产包括：流动资产、长期投资、固定资产、无形资产、和其它资产。
负债包括流动负债和长期负债，所有者公益包括实收资本，资本公积，盈余公积和未分配利润。
这里有个等式就是资产=负债+所有者权益。
2、利润表主营业务收入-主营业务成本-营业费用-销售税金及附加=销售利润；销售利润+其它业务利润-管理费用-财务费用=营业利润；营业利润+投资收益+营业外收入-营业外支出=利润总额；利润总额-所得税=净利润3、现金流量表现金流量表是财务报表的三个基本报告之一，也叫账务状况变动表，所表达的是在一固定期间(通常是每月或每季)内，一家机构的现金 (包含现金等价物) 的增减变动情形。
（三）、财务报表比率基本分析方法比率分析法是以同一期财务报表上若干重要项目的相关数据相互比较，求出比率，用以分析和评价公司的经营活动以及公司目前和历史状况的一种方法，是财务分析最基本的工具。
主要是掌握和运用四类比率，即反映公司的盈利能力比率、偿债能力比率、成长能力比率、周转能力比率这四大类财务比率。
1、盈利能力分析比较常用的指标有:净资产收益率=净利润/平均净资产总资产收益率=净利润/平均总资产营业收入利润率=利润总额/营业收入净额以上三个指标值越大，盈利能力越强。
2、偿债能力分析流动比率=流动资产/流动负债，该指标应大于1，否则企业短期偿债能力有问题，最佳值为2以上。
速动比率=速动资产/流动负债，其中速动资产=流动资产-存货-待摊费用，该指标大于1较好。
资产负债率=负债总额/资产总额，可与行业平均值比较。
第1篇一、概述诺特兰德公司成立于20XX年，是一家专注于高端制造和研发的企业。
公司主要从事精密机械、电子设备的生产和销售，产品广泛应用于航空航天、汽车制造、医疗设备等领域。
本报告通过对诺特兰德公司近三年的财务数据进行深入分析，旨在评估公司的财务状况、盈利能力、偿债能力、运营能力和成长能力，为公司未来的发展战略提供决策依据。
二、财务报表分析（一）资产负债表分析1. 资产结构分析诺特兰德公司近三年的资产总额逐年增长，主要原因是公司扩大了生产规模和研发投入。
具体来看，流动资产占比较高，说明公司短期偿债能力较强。
非流动资产中，固定资产占比最大，表明公司对生产设备的投入较大。
| 年份 | 流动资产（万元） | 非流动资产（万元） | 资产总额（万元） || ---- | -------------- | -------------- | -------------- || 20XX | 8000 | 12000 | 20000 || 20XX+1 | 10000 | 15000 | 25000 || 20XX+2 | 12000 | 18000 | 30000 |2. 负债结构分析公司负债总额逐年增长，主要原因是公司为了扩大生产规模和研发投入，进行了较多的银行贷款。
流动负债占比相对较高，说明公司短期偿债压力较大。
非流动负债中，长期借款占比最大，表明公司对长期资金的需求较大。
| 年份 | 流动负债（万元） | 非流动负债（万元） | 负债总额（万元） || ---- | -------------- | -------------- | -------------- || 20XX | 4000 | 6000 | 10000 || 20XX+1 | 5000 | 8000 | 13000 || 20XX+2 | 6000 | 10000 | 16000 |3. 股东权益分析公司股东权益逐年增长，主要原因是公司盈利能力较强，净利润逐年增加。
Income StatementThree months ended Nine months endedin € m. Sep 30,2006Sep 30,2005Sep 30,2006Sep 30,2005Interest revenues 14,080 9,998 42,058 30,373 Interest expense 12,217 8,782 36,721 26,101 Net interest revenues 1,863 1,216 5,337 4,272 Provision for loan losses 101 87 206 256 Net interest revenues after provision for loan losses 1,762 1,129 5,131 4,016 Commissions and fees from fiduciary activities 917 938 2,888 2,595 Commissions, broker’s fees, markups on securitiesunderwriting and other securities activities 1,045 1,071 3,620 2,940 Fees for other customer services 658 656 1,945 1,817 Trading revenues, net 1,537 2,048 6,224 6,052 Net gains on securities available for sale 173 363 340 562 Net income from equity method investments 78 53 400 273 Other revenues 120 272 428 591 Total noninterest revenues 4,528 5,401 15,845 14,830 Compensation and benefits 2,801 2,737 9,513 8,375 Net occupancy expense of premises 251 251 752 754 Furniture and equipment 37 41 117 122 IT costs 382 364 1,127 1,115 Agency and other professional service fees 261 248 830 627 Communication and data services 154 146 465 437 Other expenses 606 709 1,802 1,901 Goodwill impairment/impairment of intangibles – – – – Restructuring activities 18 156 118 440 Total noninterest expenses 4,510 4,652 14,724 13,771 Income before income tax expense and cumulativeeffect of accounting changes 1,780 1,878 6,252 5,075 Income tax expense 545 585 2,127 1,700 Reversal of 1999/2000 credits for tax rate changes (1)302 (1) 333 Income before cumulative effect of accounting changes,net of tax 1,236 991 4,126 3,042 Cumulative effect of accounting changes, net of tax – – 46 – Net income 1,236 991 4,172 3,042 Consolidated Statement of Income (unaudited)Earnings per Share (EPS)Three months ended Nine months endedin € Sep 30,2006Sep 30,2005Sep 30,2006Sep 30,2005Earnings per common share:Basic:Income before cumulative effect of accountingchanges, net of tax 2.77 2.12 9.19 6.52 Cumulative effect of accounting changes, net of tax1– –0.10 –Net income 2.77 2.12 9.29 6.52 Diluted:Income before cumulative effect of accountingchanges, net of tax2 2.45 1.89 8.02 5.95 Cumulative effect of accounting changes, net of tax1– –0.09 –Net income 2.45 1.89 8.11 5.95 Number of shares in m.Denominator for basic earnings per share – weighted-average shares outstanding 445.7 467.7 449.1 466.4 Denominator for diluted earnings per share – adjustedweighted-average shares after assumed conversions 503.4 510.4 510.8 506.11 Related to SFAS 123(R), the cumulative effect of accounting changes, net of tax, was € 0.09 on basic EPS and € 0.08 on diluted EPS for thenine months ended September 30, 2006. Related to EITF 05-5, the cumulative effect of accounting changes, net of tax, was € 0.01 on basic anddiluted EPS each for the nine months ended September 30, 2006.2 Including numerator effect of assumed conversions. The effect for the three and nine months ended September 30, 2006 was € 0.00 and€ (0.05), respectively. The effect for the three and nine months ended September 30, 2005 was € (0.05) and € (0.06), respectively. Consolidated Statement of Comprehensive Income (unaudited)Three months ended Nine months endedin € m. Sep 30,2006Sep 30,2005Sep 30,2006Sep 30,2005Net income 1,236 991 4,172 3,042 Other comprehensive income:Reversal of 1999/2000 credits for tax rate changes (1)302 (1) 333 Unrealized gains (losses) on securities available for sale:Unrealized net gains (losses) arising during the period,net of tax and other 496 1,274 8 1,401 Net reclassification adjustment for realized net (gains)losses, net of applicable tax and other (156)(353) (337) (510) Unrealized net gains (losses) on derivatives hedgingvariability of cash flows, net of tax 14 (7) (47) (17) Foreign currency translation:Unrealized net gains (losses) arising during the period,net of tax 143 21 (510) 956 Net reclassification adjustment for realized net (gains)losses, net of tax – – 2 (1)Total other comprehensive income (loss) 496 1,237 (885) 2,162 Comprehensive income 1,732 2,228 3,287 5,204Consolidated Balance SheetAssetsSep 30, 2006 Dec 31, 2005in € m. (unaudited) Cash and due from banks 6,062 6,571 Interest-earning deposits with banks 19,786 11,963 Central bank funds sold and securities purchased under resaleagreements 136,225 130,993 Securities borrowed 117,787 101,125 Bonds and other fixed-income securities 284,595 260,469 Equity shares and other variable-yield securities 107,473 99,479 Positive market values from derivative financial instruments 75,853 75,354 Other trading assets 15,139 13,091Total trading assets 483,060 448,393 Securities available for sale 23,323 21,675Other investments 4,830 7,382 Loans, net 177,402 151,355 Premises and equipment, net 4,207 5,079 Goodwill 6,758 7,045 Other intangible assets, net 1,127 1,198 Other assets 115,979 99,382Total assets 1,096,546 992,161 Liabilities and Shareholders’ EquitySep 30, 2006 Dec 31, 2005in € m. (unaudited) Noninterest-bearing deposits 26,992 30,005 Interest-bearing deposits 348,703 350,782Total deposits 375,695 380,787 Bonds and other fixed-income securities 92,042 81,294 Equity shares and other variable-yield securities 45,048 28,473 Negative market values from derivative financial instruments 93,786 84,580Total trading liabilities 230,876 194,347 Central bank funds purchased and securities sold under repurchaseagreements 192,739 143,524 Securities loaned 12,876 24,581Other short-term borrowings 29,485 20,549Other liabilities 93,631 81,377Long-term debt 126,788 113,554 Obligation to purchase common shares 3,406 3,506 Total liabilities 1,065,496 962,225 Common shares, no par value, nominal value of € 2.56 1,335 1,420 Issued: Sep 30, 2006: 521.4 million shares; Dec 31, 2005: 554.5million sharesAdditional paid-in capital 14,009 11,672 Retained earnings 23,233 22,628 Common shares in treasury, at cost (2,205) (3,368)Sep 30, 2006: 24.5 million shares; Dec 31, 2005: 49.0 million sharesEquity classified as obligation to purchase common shares (3,406) (3,506)Share awards – 2,121Accumulated other comprehensive income (loss)Deferred tax on unrealized net gains on securities available for salerelating to 1999 and 2000 tax rate changes in Germany (2,165) (2,164)Unrealized net gains on securities available for sale,net of applicable tax and other 2,169 2,498 Unrealized net gains (losses) on derivatives hedging variability ofcash flows, net of tax (38) 9 Minimum pension liability, net of tax (8) (8)Foreign currency translation, net of tax (1,874) (1,366)Total accumulated other comprehensive loss (1,916) (1,031)Total shareholders’ equity 31,050 29,936Total liabilities and shareholders’ equity 1,096,546 992,161Nine months endedin € m.Sep 30, 2006 Sep 30, 2005Common sharesBalance, beginning of year1,420 1,392 Common shares issued under share-based compensation plans 17 24 Retirement of common shares (102) – Balance, end of period 1,335 1,416Additional paid-in capitalBalance, beginning of year11,672 11,147Reclassification from share awards – common shares issuable 3,456 – Reclassification from share awards – deferred compensation (1,335) – Net change in share awards in the reporting period(278) – Common shares issued under share-based compensation plans 438 351 Tax benefits related to share-based compensation plans 55 – Other1 – Balance, end of period 14,009 11,498Retained earningsBalance, beginning of year, as previously reported 22,628 19,814Effects of changes in accounting principles 13 – Balance, beginning of year 22,641 19,814 Net income4,172 3,042 Cash dividends declared and paid(1,239) (868)Dividend related to equity classified as obligation to purchase common shares180 117 Net gains on treasury shares sold 158 43 Retirement of common shares (2,667) – Other(12) (8)Balance, end of period23,233 22,140Common shares in treasury, at costBalance, beginning of year (3,368) (1,573)Purchases of shares (29,178) (32,042)Sale of shares26,571 30,946Retirement of shares2,769 – Treasury shares distributed under share-based compensation plans 1,001 379 Balance, end of period(2,205) (2,290)Equity classified as obligation to purchase common sharesBalance, beginning of year (3,506) (3,058)Additions (813) (814)Deductions913 366 Balance, end of period(3,406) (3,506)Share awards – common shares issuableBalance, beginning of year3,456 2,965 Reclassification to additional paid-in capital (3,456) –Deferred share awards granted, net – 850 Deferred shares distributed – (379)Balance, end of period– 3,436 Share awards – deferred compensationBalance, beginning of year(1,335) (1,452)Reclassification to additional paid-in capital 1,335 –Deferred share awards granted, net– (850)Amortization of deferred compensation, net – 792 Balance, end of period– (1,510)Accumulated other comprehensive lossBalance, beginning of year(1,031) (3,331)Reversal of 1999/2000 credits for tax rate changes(1) 333Change in unrealized net gains on securities available for sale, net of applicable tax and other(329) 891Change in unrealized net gains/losses on derivatives hedging variability of cash flows, net of tax(47) (17)Foreign currency translation, net of tax (508) 955 Balance, end of period(1,916) (1,169)Total shareholders’ equity, end of period31,050 30,015Consolidated Statement of Changes in Shareholders’ Equity (unaudited)Consolidated Statement of Cash Flows (unaudited)Nine months endedin € m. Sep 30, 2006 Sep 30, 2005Net income 4,172 3,042 Adjustments to reconcile net income to net cash used in operatingactivities:Provision for loan losses 206 256 Restructuring activities 6 74 Gain on sale of securities available for sale, other investments,loans and other (696) (875)Deferred income taxes, net 63 817 Impairment, depreciation and other amortization and accretion 1,088 1,208 Cumulative effect of accounting changes, net of tax 46 – Share of net income from equity method investments (261) (258)Net change in:Trading assets (34,189) (51,014)Other assets (18,506) (28,044)Trading liabilities 37,268 23,653 Other liabilities 10,534 17,965 Other, net (961) (680)Net cash used in operating activities (1,230) (33,856)Net change in:Interest-earning deposits with banks (7,609) (735)Central bank funds sold and securities purchased under resaleagreements (5,016) (13,652)Securities borrowed (16,662) (28,911)Loans (28,415) (11,093)Proceeds from:Sale of securities available for sale 6,986 7,535 Maturities of securities available for sale 2,099 2,318 Sale of other investments 4,702 1,413 Sale of loans 8,762 9,369 Sale of premises and equipment 252 120 Purchase of:Securities available for sale (12,214) (12,049)Other investments (2,054) (1,122)Loans (5,029) (5,162)Premises and equipment (636) (490)Net cash received (paid) for business combinations/divestitures (427) 60 Other, net 369 54 Net cash used in investing activities (54,892) (52,345)Net change in:Deposits (5,102) 30,865 Securities loaned and central bank funds purchased and securitiessold under repurchase agreements 37,510 35,085 Other short-term borrowings 8,935 6,086 Issuances of long-term debt 44,879 36,723 Repayments and extinguishments of long-term debt (27,202) (22,040)Common shares issued under share-based compensation plans 449 375 Purchases of treasury shares (29,178) (32,042)Sale of treasury shares 26,703 30,982 Cash dividends paid (1,239) (868)Other, net 117 21 Net cash provided by financing activities 55,872 85,187Net effect of exchange rate changes on cash and due from banks (259) 445 Net decrease in cash and due from banks (509) (569)Cash and due from banks, beginning of period 6,571 7,579 Cash and due from banks, end of period 6,062 7,010 Interest paid 35,883 25,670 Income taxes paid, net 2,123 536。
