財務(wù)指標(biāo)計算(資產(chǎn)負(fù)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(fù)負(fù)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(yùn)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(fù)負(fù)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(yīng)付票據(jù)應(yīng)收票據(jù)應(yīng)付帳款1530187216942020814應(yīng)收賬款35783210246831481預(yù)收賬款3632364324160應(yīng)收賬款凈額其他應(yīng)付款69664832820801516其他應(yīng)收款202566126111非非流流動動負(fù)負(fù)債債0 00 00 00 00 0預(yù)付賬款304402415606628長期借款存貨18621912221138402724長期應(yīng)付款償債能力與流動性其他流動資產(chǎn)所所有有者者權(quán)權(quán)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(quán)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(wù)收入38805430610377304298無形資產(chǎn)011 14341主營業(yè)務(wù)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(wù)利潤9101533169821831360經(jīng)營性現(xiàn)金凈流量135173-4571616-1129期間費(fèi)用62596811061169811成長能力投資性現(xiàn)金凈流量-2-4-4-48-2管理費(fèi)用193230284230257籌資性現(xiàn)金凈流量42361361-877-46營業(yè)費(fèi)用424730800931510財務(wù)費(fèi)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(zhuǎn)率0.390

5、.360.340.281.160.63流動資產(chǎn)周轉(zhuǎn)率0.390.360.35存貨周轉(zhuǎn)率0.520.530.462.2926.977.12存貨周轉(zhuǎn)天數(shù)697.34673.69785.44應(yīng)收賬款周轉(zhuǎn)率2.281.642.263.1923.209.38應(yīng)收賬款周轉(zhuǎn)天數(shù)157.62218.90158.95營業(yè)周期854.96892.59944.39應(yīng)付帳款周轉(zhuǎn)率0.570.620.75營運(yùn)周期226.28309.86462.41資產(chǎn)負(fù)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(fù)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(wù)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(fèi)用利潤率利潤總額/成本費(fèi)用總額資本保值增值率年末所有者權(quán)益/年初末所有者權(quán)益二資產(chǎn)營運(yùn)狀況總資產(chǎn)周轉(zhuǎn)率銷售收入凈額/平均資產(chǎn)總額流動資產(chǎn)周轉(zhuǎn)率銷售收入凈額/平均流動資產(chǎn)總額存貨周轉(zhuǎn)率銷售成本/平均存貨應(yīng)收賬款周轉(zhuǎn)率銷售收入凈額/應(yīng)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(fù)債率負(fù)債總額/資產(chǎn)總額流動比率流動資產(chǎn)/流動負(fù)債速動比率速動資產(chǎn)/流動負(fù)債現(xiàn)金流動負(fù)債比率年末經(jīng)營現(xiàn)金凈流入/流動負(fù)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(quán)益+長期負(fù)債/固定資產(chǎn)+長期投資）X100%四獲