财务偿债能力分析报告
- 格式:docx
- 大小:1.32 MB
- 文档页数:65
目录
一、实现利润分析 (6)
1. ...................................................... 利润总额6
2. ...................................................... 营业利润7
3. ...................................................... 投资收益7
4. ........................................................ 营业外利润7
5. ................................................................ 主营业务的盈利能力.. (8)
6. ............................................................. 利润真实性判断9
7. .................................................. 结论9
二、成本分析 (10)
1. 成本构成情况 (10)
2. ..................................................................... 总成本变化情况及原因分析. (11)
3. ................................................................ 主营业务成本控制情况 (12)
4. ..................................................................... 销售费用变化及合理性评价. (13)
5. ..................................................................... 管理费用变化及合理性评价. (13)
6. ............................................................. 财务费用变化情况.. (14)
三、资产结构分析 (14)
1. ............................................................. 资产构成基本情况.. (14)
2. ........................................................ 资产构成特点20
3. ........................................................... 资产的增减变化
22
4. ................................................................ 资产的增减变化原因.. (22)
5. ................................................................ 资产结构的合理性评价 (23)
6. ............................................................... 资产结构的变动情况. (24)
四、资本结构分析 (25)
1. ............................................................. 资本构成基本情况.. (25)
2. ............................................................. 流动负债构成情况.. (27)
3. ............................................................... 负债的增减变化情况. (30)
4. 负债的增减变化原因 (31)
5. ........................................................... 权益的增减变化
32
6. ............................................................... 权益的增减变化原因. (34)
五、偿债能力分析 (34)
1. ..................................................... 支付能力34
2. ..................................................... 流动比率34
3. ..................................................... 速动比率35
4. ................................................................. 短期偿债能力变化情况. (35)
5. ........................................................ 短期付息能力36
6. ........................................................ 长期付息能力37
7. 负债经营可行性 (37)
六、盈利能力分析 (37)
1. ............................................................. 盈利能力基本情况.. (37)
2. .................................................................................. 内部经营资产和对外长期投资的盈利能力. (38)
3. ............................................................... 对外投资的盈利能力. (39)
4. ................................................................... 内外部资产盈利能力比较. (39)
5. ........................................................ 净资产收益率39
6. ................................................................. 净资产收益率变化原因. (39)
7. ....................................................... 资产报酬率40
8. ............................................................... 资产报酬率变化原因. (40)
9. 成本费用利润率变化情况 (40)
10. .................................................................. 成本费用利润率变化原因. (40)
七、营运能力分析 (41)
1. ....................................................... 存货周转天数41
2. ................................................................. 存货周转天数变化原因. (41)
3. ...................................................................... 应收账款周转天数变化情况. (42)
4. ...................................................................... 应收账款周转天数变化原因. (42)
5. ...................................................................... 应付账款周