目 录引 言....................................................................................................................................1第一章 财务分析概述........................................................................................................2第二章 公司概况................................................................................................................3第三章 结构分析..................................................................................................................43.1 资产结构分析...................................................................................................43.2 负债及权益结构分析.......................................................................................53.3 现金流量的结构分析.......................................................................................6第四章 财务比率分析..........................................................................................................74.1 偿债能力分析..........................................................................................................74.1.1 流动比率分析..............................................................................................74.1.2 速动比率分析..............................................................................................94.1.3 资产负债率分析........................................................................................104.1.4 利息收入倍数分析....................................................................................114.2 盈利能力分析.......................................................................................................134.2.1 毛利率.........................................................................................................134.2.2 净利润率....................................................................................................144.2.3 总资产报酬率............................................................................................154.3.4 权益报酬率................................................................................................164.3 营运能力................................................................................................................174.3.1 应收账款周转率.........................................................................................174.3.2 存货周转率.................................................................................................194.3.3 流动资产周转率.........................................................................................204.3.4 总资产周转率.............................................................................................21结 论..................................................................................................................................24参考文献..............................................................................................................................26谢 辞..................................................................................................................................27
