企业资产负债表分析.doc

在此处键入The balance sheet Unit name: the company 20 x 0 years on December 31 units: RMB yuanassetsLine timeThe ending balanceAt the beginning of the balanceLiabilities and owners equity (or shareholders equity)Line timeThe ending balanceAt the beginning of the balanceCurrent assets:Current liabilities:Monetary fund5600011770Short-term borrowing2200011000Transactional financial assets550011000Tradable financial liabilitiesNotes receivable11005500Notes payable55004400Accounts receivable6270041800Accounts payable126509900prepayments715004300Advance payment74007700Interest receivableDeal with the employee compensation22001100Dividends receivablePayable taxes1595014850Other receivables1650550Interest payableinventory88000110000Dividends payable1100The maturity of liquid assets in a yearOther payables33001100Other liquid assets44002200Non-current liabilities due within one year55003850Current assets total216700186670Other current liabilitiesNon-current assets:Total current liabilities7450055000Available for sale financial assetsNon-current liabilities:Held-to-maturity investments230003000Long-term borrowing4400060500Long-term receivablesBonds payable3300022000Long-term equity investment320008000Long-term accounts payable55005500The investment real estateSpecific payableFixed assets11187082500Estimated debts2500Projects under construction4400Deferred income tax liabilities10002000Engineering materialsOther non-current liabilitiesFixed assets to clean up33009900Total non-current liabilities8600090000The productive biological assetsTotal liabilities160500145000Oil and gas assetsThe owners equity (or shareholders equity) :Intangible assets77001100Paid-in capital (or equity)110000110000The development of spendingCapital reserves100009000goodwillSubtraction: Treasury stockLong-term prepaid expenses22003300Surplus reserves9537022000Deferred tax assetsUndistributed profit253008470Other non-current assetsThe owners equity (or shareholders equity) combined240670149470Total non-current assets184470107800Total assets401170294470Liabilities and owners equity (or shareholders equity) in total401170294470Financial analysis mainly includes the enterprises solvency, assets operation ability, profitability and enterprises financial strength, etc.A, analysis of enterprise debt paying ability1, the current ratio.At the beginning of the company, at the end of the current ratio can be calculated as follows:Current ratio = 186670 / early 55000 = 3.394At the end of the current ratio = 216700/74500 = 2.91It can be seen that the enterprise asset liquidity is very strong, short-term debt paying ability is strong.2, the quick ratio.Can be calculated at the beginning of the company, at the end of the quick ratio is as follows:Early quick ratio = (current assets - inventory)/current liabilities = (186670-110000) / 55000 = 1.394At the end of the quick ratio = (current assets - inventory)/current liabilities = (216700-88000) / 74500 = 1.727It can be seen that the enterprise assets or quick sex is very strong, short-term debt paying ability is strong, the enterprise has enough ability to repay short-term debt, but also explain the companies have too much cash and accounts receivable could not profit.3, cash ratio.According to the data, assume that the company is the monetary fund all cash and cash equivalents, can be calculated at the beginning of the company, at the end of the cash ratio is as follows:Early cash ratio = 11770/55000 = 0.214At the end of the cash ratio = 46200/74500 = 0.62Early compared to the enterprise cash ratio increased considerably, liquid assets, short-term debt paying ability is strong, but at the same time show that does not produce income of the enterprises holding cash, might reduce the enterprise profitability.4, asset-liability ratio.Can be calculated at the beginning of the company, at the end of the asset-liability ratio is as follows:At the beginning of asset-liability ratio = 145000/294470 x 100% = 49.24%At the end of the asset-liability ratio = 160500/401170 x 100% = 40%From the above calculation can be seen, the company asset-liability ratio at the end of the year is low, that enterprises debt paying ability is stronger; But, the enterprise debt accounts for only 40% of total assets, the amount of corporate debt is not high, enterprise is not very good use of debt to increase the income of the enterprise.5, equity ratio.According to the data, calculate the early and late property ratio is as follows:Early property ratio = 145000/149470 x 100% = 97.01%At the end of the property ratio = 160500/240670 x 100% = 66.69%Calculation results show that the company property ratio at the end of the year fell by 30.32%, the extent of the creditors money is ensured by the owners equity increased by 30.32%, it is obviously advantageous for creditors.7, has won the interest.According to the data, calculate the company last year, this year has won multiple interest is as follows:This year has won multiple interest = (profit + interest expense)/interest expense = (310200 + 22000) / 22000 = 15.1Shows the firms ability to pay debt interest is very strong, strong solvency.Second, reflects the ratio of operating capacity1, the accounts receivable turnover.(1) the accounts receivable turnoverAccording to the data, calculate the companys accounts receivable turnover as follows:Accounts receivable turnover = 1022000 / (41800 + 62700) = 19.56 (time)Accounts receivable turnover more, accounts receivable cash ability stronger, the enterprise accounts receivable management level is higher.(2) the accounts receivable turnover days.Accounts receivable turnover days is: 360/19.56 = 18.4 (day)Accounts receivable turnover days is less, accounts receivable turnover, the more that the stronger the cashability of accounts receivable, the enterprise accounts receivable management level is higher.2, inventory turnover(1) inventory turns.According to the data, can be calculated the inventory turnover number is:Inventory turnover = 560000 / / (110000 + 88000) present 2 = 5.657 (time)Inventory turnover, the more inventory turnover is fast, the profits gained by the enterprises will be increased correspondingly, the higher the enterprise inventory management level.(2) inventory turnover daysAccording to the data, can calculate inventory turnover days is: 360/5.657 = 63.64 (day)The same as the inventory turns, the less inventory turnover days. Inventory turnover, the more inventory turnover is fast, the profits gained by the enterprises will be increased correspondingly, the higher the enterprise inventory management level.Third, reflect the profitability ratios1, sales (business) net profit margin.According to the data, calculate the sales (business) net profit margin is:Sales (business) net profit margin = 200200/1022000 x 100% = 19.59%Sales (business) net profit margin is an important indicator of the enterprise profit ability, the higher the index, shows that companies from the sales (business) income from net profit ability is stronger.2, assets, net profit margin.According to the data, assets net profit margin is:200200 / (294470 + 401170) present 2 x 100% = 57.56%Assets, the higher the net profit margin, the stronger the enterprise use of all assets profitability. Assets net profit margin is proportional to the net profit, and is inversely proportional to the average total assets.3, paid-in capital profit margin.According to the data, calculate the grand co., LTD. 20 x 7 years paid-in capital profit margin is:Paid-in capital profit margin = 200200/110000 x 100% = 182%The higher the paid-in capital profit margin, explain enterprise of the actual capital profitability.4, net profit margin. :According to the information, net profit margin is:200200 / (149470 + 240670) present 2 x 100% = 102.63%The higher the net profit margin, the enterprise owners equity of the stronger profitability.5, the basic interest rate.According to the data, the basic profitability as follows:(310200 + 22000) / / (294470 + 401170) present 2 x 100% = 95.51%Earnings before interest and tax, the stronger the firms ability to create new value, create more wealth for creditors, countries and investors.Through the above analysis, we can see that the enterprise assets structure more reasonable. Debt paying ability, profit ability are strong. At the end of the fiscal year before the accounts are adjusted accounts receivable has a balance of $200，000 and allowance for doubtful accounts of $2,500.If the estimated un-collectible accounts determind by aging the receivables is $8,500 the amount of un-collectible accounts expense is ( )?Answer:We can get the accounting entry：Receivables(D) $200,000allowance for doubtful (C) $2,500un-collectible (C) $8,500So the amount of un-collectible accounts expense is 8500-25006000.Blank1. Short-term investments refer to various