应收账款周转率分析（课堂PPT）

项目2016年2015年2014年2013年2012年流动资产9,684,887,457.419,373,390,104.449,919,586,593.7310,831,962,668.3112,752,118,997.59非流动资产3,989,148,095.263,808,283,590.353,251,232,375.752,902,327,342.152,820,857,440.23流动负债2,463,385,936.212,713,446,593.143,333,447,021.723,063,444,812.415,772,049,980.16非流动负债86,015,251.44105,877,853.2644,039,987.2033,423,611.1530,069,377.46所有者权益11,124,634,365.0210,362,349,248.399,906,955,899.5510,637,421,586.909,770,857,080.20金额单位：元泸州老窖股份公司资产结构与资本结构匹配关系分析稳健型结构1项目2016年2015年规模变动情况2014年营业收入8,303,996,837.626,900,156,926.631,403,839,91120.345,353,442,161.34应收账款期初余额12,226,328.764,705,568.297,520,760.47159.8210,092,949.09应收账款期末余额3,898,676.8612,226,328.76—8,327,651.9—68.114,705,568.29应收账款平均余额8,062,502.818,465,948.53—403,445.72—4.777,399,258.69应收账款周转次数1,029.95815.05214.926.36723.51应收账款周转天数0.350.45—0.10—22.220.50增减额增减率（%）泸州老窖股份公司应收账款周转率计量表金额单位：元2项目2016年2015年2014年2013年2012年营业收入8,303,996,837.626,900,156,926.635,353,442,161.3410,431,124,740.8211,556,353,850.89应收账款期初余额12,226,328.764,705,568.2910,092,949.0980,473,364.7759,557,461.53应收账款期末余额3,898,676.8612,226,328.764,705,568.2910,092,949.0980,473,364.77应收账款平均余额8,062,502.818,465,948.537,399,258.6945,283,156.9370,015,413.15应收账款周转次数1,029.95815.05723.51230.35165.05应收账款周转天数0.350.450.501.582.21金额单位：元泸州老窖股份公司应收账款周转率趋势分析表3项目泸州老窖五粮液贵州茅台汾酒营业收入8,303,996,837.6224,543,792,660.5938,862,189,993.844,404,948,311.55应收账款期初余额12,226,328.76106,953,033.25230,768.8910,915,604.40应收账款期末余额3,898,676.86107,702,772.2161,613,341.32应收账款平均余额8,062,502.81107,327,902.7336,264,472.86应收账