财务报表分析(徐工)四次作业参考.doc

财务报表分析作业一会计年度2007-12-312008-12-312009-12-31短期偿债能力流动比率1.251.071.06速动比率0.690.570.73现金比率0.230.20.48权益负债比率0.640.540.41长期资产适合率0.690.930.87流动资产对负债总额比率1.151.061.05有息负债率-不良债权比率0.570.640.58存货流动负债比率（对金融企业无意义）0.560.50.33债务偿付比率1.021.011.09负债结构比率12.34253.61109.94坏帐备抵率0.090.17-固定支出成本占总成本的比率-利息支付倍数-固定财务费用保付率-清算价值比率1.61.531.32营运资产与总资产的比率0.140.040.04现金与总资产的比率0.130.130.33会计年度2007-12-312008-12-312009-12-31长期偿债能力资产负债率0.610.640.71资本化比率0.10.010.02资本固定化比率0.770.930.89资本周转率-固定资产与长期负债率4.53103.2724.27固定资产与股东权益比率0.530.750.53固定资产净值率(%)-权益系数2.572.93.44长期负债比率(6)0.0500.01产权比率1.561.852.44净值与负债比率0.640.540.41净值与固定资产比率1.891.331.88有形资产净值债务率1.681.983.19股东权益比率0.390.350.29短期偿债能力长期偿债能力得分20.9633.54行业均值39.3344.94市场均值50.251.16财务报表分析作业二会计年度2007-12-312008-12-312009-12-31运营能力应收帐款周转率5.997.6718.43应收帐款回收期(天) （对金融企业无意义）60.0646.9519.54流动资产周转率1.481.463.03固定资产周转率（对金融企业无意义）5.754.2912.64存货周转率（对金融企业无意义）2.822.967.19存货销售期(天) （对金融企业无意义）127.68121.7350.08总资产周转率(金融企业指标名称变化）1.031.012.21净资产周转率2.82.767.35主营利润比重1.040.940.97流动资产对总资产的比率0.70.680.74经营能力得分80.4行业均值42.7市场均值50.82财务报表分析作业三会计年度2007-12-312008-12-312009-12-31获利能力净资产收益率0.020.090.4总资产收益率0.010.030.12资本金收益率0.050.22.01主营业务利润率0.010.040.1主营收入毛利润率(金融企业指标名称变化）0.080.080.19主营收入税前利润率(金融企业指标名称变化）0.010.040.1主营收入税后利润率(金融企业指标名称变化）0.010.030.08扣除非经常损益后的净利润率0-0.020.04营业利润率0.010.040.1营业比率0.920.920.81成本费用利润率0.010.040.11销售期间费用率0.060.080.09非经常性损益比率0.271.370.48关联交易比率-本期股利收益率-股利支付比率-收益留存比率6.682.240.97会计年度2007-12-312008-12-312009-12-31成长能力主营业务增长率0.170.035.17应收款项增长率-0.16-0.153.04净利润增长率3.613.3414.77固定资产投资扩张率0.220.511.48总资产扩张率-0.10.23.14每股收益增长率3.613.348.91净资产增长率(%)0.020.072.49成长性盈利能力得分99.7782.49行业均值38.231.46市场均值49.8646.35财务报表分析作业四会计年度2007-12-312008-12-312009-12-31现金流量每股经营现金净流量(元)0.490.283.67资产的经营现金流量回报率(%)0.090.040.21净利润现金含量3.170.651.15经营现金净流量对负债的比率0.150.070.3经营活动产生的现金净流量增长率2.72-0.4219.47营业活动收益质量6.531.221.59主营业务现金比率0.080.050.15现金流量结构比率3.332.171.58会计年度2007-12-312008-12-312009-12-31单股指标每股净资产2.162.35.04调整后每股净资产2.132.25-每股收益0.050.22.01扣除非经常损益的每股收益0