財務指標計算(資產(chǎn)負債率 流動比率 速動比率等 計算公式)

1、項目20082009201020112012.6項目20082009201020112012.6項項目目資資產(chǎn)產(chǎn)總總額額2 29 91 19 94 40 05 54 44 44 48 83 36 68 85 55 55 54 41 15 5負負債債總總額額2 26 64 40 03 31 17 74 42 28 88 84 44 43 34 41 12 23 39 90 0營運能力流流動動資資產(chǎn)產(chǎn)2 28 89 96 64 40 03 34 44 44 46 63 36 66 69 94 45 52 20 05 5流流動動負負債債2 26 64 40 03 31 17 74 42 28 88

2、84 44 43 34 41 12 23 39 90 0貨幣資金3528647471439261短期借款50419819短期投資應付票據(jù)應收票據(jù)應付帳款1530187216942020814應收賬款35783210246831481預收賬款3632364324160應收賬款凈額其他應付款69664832820801516其他應收款202566126111非非流流動動負負債債0 00 00 00 00 0預付賬款304402415606628長期借款存貨18621912221138402724長期應付款償債能力與流動性其他流動資產(chǎn)所所有有者者權權益益2 27 79 98 87 79 91 16

3、62 23 32 25 51 14 43 30 02 25 5非非流流動動資資產(chǎn)產(chǎn)2 23 31 19 92 20 01 16 61 12 21 10 0實收資本20002000200020002000長期股權投資資本公積128128128128128固定資產(chǎn)總額2319198074盈余公積固定資產(chǎn)凈額未分配利潤-1848-1248-505387897盈利能力在建工程主營業(yè)務收入38805430610377304298無形資產(chǎn)011 14341主營業(yè)務成本29703897440655472938現(xiàn)現(xiàn)金金凈凈流流量量1 17 75 55 53 30 0- -1 10 01 16 69 91 1-

4、 -1 11 17 78 8主營業(yè)務利潤9101533169821831360經(jīng)營性現(xiàn)金凈流量135173-4571616-1129期間費用62596811061169811成長能力投資性現(xiàn)金凈流量-2-4-4-48-2管理費用193230284230257籌資性現(xiàn)金凈流量42361361-877-46營業(yè)費用424730800931510財務費用8822844投資收益利潤總額3326007431049601凈凈利利潤潤3 33 32 26 60 00 0743892510200920102011閾值下限（15%）閾值上限（85%）均均值值（70%70%閾閾值值范范圍圍）總資產(chǎn)周轉率0.390

5、.360.340.281.160.63流動資產(chǎn)周轉率0.390.360.35存貨周轉率0.520.530.462.2926.977.12存貨周轉天數(shù)697.34673.69785.44應收賬款周轉率2.281.642.263.1923.209.38應收賬款周轉天數(shù)157.62218.90158.95營業(yè)周期854.96892.59944.39應付帳款周轉率0.570.620.75營運周期226.28309.86462.41資產(chǎn)負債率78.31%64.33%63.32%10.76%52.20%27.85%流動比率1.271.551.541.477.603.45速動比率0.670.780.661.

6、237.243.05已獲利息倍數(shù)76.0533.78133.633.5595.5018.52現(xiàn)金流動負債比率16.69%-3.49%15.93%凈資產(chǎn)收益率68.22%45.80%35.46%4.49%20.78%11.19%總資產(chǎn)利潤率4.30%4.35%4.63%3.05%13.84%8.25%銷售凈利率11.05%12.18%11.54%4.77%25.66%12.93%銷售毛利率28.23%27.82%28.24%17.94%59.65%36.70%銷售增長率39.94%12.41%26.65%0.89%37.55%18.20%凈利潤增長率80.61%23.88%19.97%項項目目一

7、財務效益狀況凈資產(chǎn)收益率（凈利潤/平均凈資產(chǎn)）X100%總資產(chǎn)報酬率（利潤總額+利息支出）/平均資產(chǎn)總額銷售利潤率銷售利潤/銷售收入凈額成本費用利潤率利潤總額/成本費用總額資本保值增值率年末所有者權益/年初末所有者權益二資產(chǎn)營運狀況總資產(chǎn)周轉率銷售收入凈額/平均資產(chǎn)總額流動資產(chǎn)周轉率銷售收入凈額/平均流動資產(chǎn)總額存貨周轉率銷售成本/平均存貨應收賬款周轉率銷售收入凈額/應收賬款平均余額不良資產(chǎn)比率（年末不良資產(chǎn)總額/年末資產(chǎn)總額）X100%資產(chǎn)損失比率（待處理資產(chǎn)損失凈額/年末資產(chǎn)總額）X100%三償債能力狀況資產(chǎn)負債率負債總額/資產(chǎn)總額流動比率流動資產(chǎn)/流動負債速動比率速動資產(chǎn)/流動負債現(xiàn)金流動負債比率年末經(jīng)營現(xiàn)金凈流入/流動負債已獲利息倍數(shù)息稅前利潤/利息支出長期資產(chǎn)適合率（所有者權益+長期負債/固定資產(chǎn)+長期投資）X100%四獲