企業(yè)財(cái)務(wù)與財(cái)務(wù)經(jīng)營(yíng)管理知識(shí)報(bào)表

企業(yè)財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表猶如名貴香水，只能細(xì)細(xì)的品鑒，而不能生吞活剝。

-亞伯拉罕.比爾拉夫會(huì)計(jì)是經(jīng)營(yíng)的計(jì)分牌，它將一個(gè)公司分散的經(jīng)營(yíng)活動(dòng)轉(zhuǎn)化成一組客觀的數(shù)據(jù)，提供有關(guān)公司的業(yè)績(jī)、問(wèn)題、遠(yuǎn)景等信息。掌握財(cái)務(wù)分析技能能夠診斷公司的癥狀，并能預(yù)測(cè)其經(jīng)營(yíng)活動(dòng)的財(cái)務(wù)成果。現(xiàn)烏金牧流我量苦循蹦環(huán)企獻(xiàn)業(yè)木理懷財(cái)懸與殃經(jīng)萄營(yíng)醉活百動(dòng)董的鉤內(nèi)門(mén)在大相雁連鴨；捐（圓企圾業(yè)奏的防業(yè)舉務(wù)蹤蝶活憂動(dòng)廟、報(bào)經(jīng)涼營(yíng)說(shuō)方遣式囑及者競(jìng)險(xiǎn)爭(zhēng)劑戰(zhàn)剝略奶基悉本乞上誰(shuí)決擁定語(yǔ)該橋企柔業(yè)犯的兩財(cái)昨務(wù)寒結(jié)辨構(gòu)噸）現(xiàn)串金惜到病存旺貨亭，辟至憶應(yīng)臟收潔賬出款寧，蔥在葛回婚復(fù)北至懲現(xiàn)誰(shuí)金橫的珍簡(jiǎn)顫單淚現(xiàn)植金浪流定動(dòng)上，愉就傷是酬該歷公包司污的意經(jīng)碼營(yíng)改資盞本賠或賊營(yíng)父運(yùn)荒資盼本撒循期環(huán)摘?，F(xiàn)貪金應(yīng)券收債賬諒款存朋貨固泛定亡資曲產(chǎn)權(quán)悉益呈、牢負(fù)柱債朋變魄化贈(zèng)；勞稅妹收萬(wàn)、運(yùn)利供息主、每股里利投它資生搖產(chǎn)賒木銷(xiāo)折葡舊現(xiàn)金銷(xiāo)售應(yīng)拾收蟻賬鎖款音回純歸圖畜：與現(xiàn)悔金馳流駝量-生爭(zhēng)產(chǎn)銷(xiāo)循姨環(huán)上該圖駱證終明財(cái)?shù)蹌?wù)王報(bào)拘表慕是悅體情現(xiàn)姜現(xiàn)塌實(shí)泡的透重?cái)n要早窗比口溉；一扎個(gè)沃公洽司具的非經(jīng)騙營(yíng)擊策漂略炭、臉生粉產(chǎn)漢技詢術(shù)卷、偏存漏貨跪和回信飽貸櫻控捷制仰系供統(tǒng)董等謎基傲本科上湊決選定熄了添公萄司柜的潤(rùn)財(cái)川務(wù)除狀暮況臟。利象潤(rùn)封不放等煤于蘆現(xiàn)伙金妖流登量吊：公古司悲處蝴于撫盈趙利杯狀進(jìn)態(tài)顏并捎不妨能底保胸證痰其烏現(xiàn)兼金敢流悲量耍能境足員夠活應(yīng)榆付貢債促務(wù)鉛的勇還患本夢(mèng)付獅息襖。以慶四條川桂長(zhǎng)偷虹憲為鉤例基采本蠻情梯況和：扮股更票您簡(jiǎn)亞稱煉“銹s賢s凝s腹s姓”批，耗代無(wú)碼鉤“剩0架0覆0揪0異0個(gè)0胸”圓。是職一著家乘集詢視蹦屏陽(yáng)、型空問(wèn)調(diào)狀、餅數(shù)坐字君視框聽(tīng)豆、掀生逆產(chǎn)搜設(shè)菠備盲及隨可獎(jiǎng)視音系億統(tǒng)饑等敲多業(yè)個(gè)抗產(chǎn)爹業(yè)冶的幟多蚊元倡化姿綜躁合資性黨跨肯國(guó)俯企零業(yè)放。2終1么世課紀(jì)蜂初啞，礙公溉司灰品醋牌居“越”慮價(jià)靈值異已烈達(dá)鋤到骨2錘6梅1涼億殖元頃。主要財(cái)務(wù)指標(biāo)2001年末2000年末1999年末總資0016605009920.0016506878976.00流動(dòng)資0012715415552.0013797552128.00流動(dòng)負(fù)債4876743168.003504866048.003564788160.00長(zhǎng)期負(fù)債06000000.006000000.00股東權(quán)益12741313536.0013174629376.0012925280256.00總股本2164211456.002164211456.002164211456.00主營(yíng)業(yè)務(wù)收入9514618880.0010707214336.0010095155200.00主營(yíng)業(yè)務(wù)利潤(rùn)1135595392.001547987200.001571540736.00凈利潤(rùn)88535872.00274236480.00525318232.31主要財(cái)務(wù)指標(biāo)2001年末2000年末1999年末流動(dòng)比率2.9213.6283.871現(xiàn)金比率0.5580.7590.532資產(chǎn)負(fù)債率27.70020.64021.700應(yīng)收帳款周轉(zhuǎn)率4.0454.3414.674存貨周轉(zhuǎn)率1.3161.3991.209主營(yíng)業(yè)務(wù)利潤(rùn)率0.9302.5605.200凈資產(chǎn)收益率0.6802.1004.400每股收益0.0410.1270.243股票獲利率0.0000.0000.000總資產(chǎn)利潤(rùn)率0.6501.9703.510凈利潤(rùn)增長(zhǎng)率-67.720-47.800-73.790每股收益增長(zhǎng)率-67.720-47.740-75.880每股營(yíng)業(yè)現(xiàn)金流量0.6351.0511.401現(xiàn)金股利支付率15.3600.0600.350股本擴(kuò)張比例100.000100.000108.810每股凈資產(chǎn)5.8876.0875.972四室張親報(bào)幕表資午產(chǎn)江負(fù)嚼債爪表宇：資援產(chǎn)胃負(fù)比債何表理是粥反芒映腫企桌業(yè)忽在僑某筐一倘時(shí)想點(diǎn)劑全楊部皮資穩(wěn)產(chǎn)膽、米負(fù)傳債井和就所備有特者身權(quán)運(yùn)益蹦狀駁況窗的粗報(bào)務(wù)表陪：疤資攤產(chǎn)=負(fù)盤(pán)債+所瓜有排者過(guò)權(quán)惹益利扯潤(rùn)不表哀：記柿錄秋了修某緒一經(jīng)時(shí)隨期欲資濫源臘的過(guò)流閑動(dòng)同狀秤況便?，F(xiàn)逮金拍流杜量剛表助：記延錄份了層某元一低時(shí)澤期什現(xiàn)現(xiàn)金擱流茫入煤流禮出廢情光況膜。所鵝有訪者煩權(quán)幅益壺變敏動(dòng)口表柏：記述錄牧了生某樣一遍時(shí)蓋期路所雄有述者暮權(quán)排益繪結(jié)符構(gòu)扣及劣其銳變寶動(dòng)獲情劃況雜。財(cái)省務(wù)即業(yè)早績(jī)璃評(píng)次價(jià)你漲無(wú)純法龍管勿理粉你攏所困無(wú)防法屢衡價(jià)量爪的冷東斑西仿。-鋤-硅列谷測(cè)之挪父值、H維P公腳司豬創(chuàng)戚始事人威甜廉·休材利全特汽木車(chē)沾駕渣駛議與芬公聚司糠經(jīng)憑營(yíng)汽價(jià)車(chē)挪駕貴駛寶秒馬晚車(chē)紀(jì)和薯桑緣瑞塔鋤納癥的住車(chē)像型綠不狡同牛，圈內(nèi)慣部貧結(jié)鋒構(gòu)拴設(shè)替計(jì)繪不劑盡口相槐同巖，扔但點(diǎn)是餃駕悄駛冠方蛙式孝相或同堅(jiān)：城發(fā)懲動(dòng)憑、想油漿門(mén)默、新剎劈燕車(chē)糠等至。為漁改跡變修行哄駛?cè)崴傺纫?，繼每瀉位柔駕彼駛等員睡通校過(guò)尸對(duì)沃上圈述鼓的范幾鼠種糧工謠具遵的停同揮時(shí)逗調(diào)標(biāo)節(jié)叨來(lái)扣駕漿駛程汽飄車(chē)茫。公符司穿經(jīng)統(tǒng)營(yíng)除們?nèi)ゴ驈?fù)縱雜斗的膛表盡面劇現(xiàn)館象標(biāo)，濫你額會(huì)奮發(fā)單現(xiàn)票各脆個(gè)鴨公北司租的錯(cuò)管滋理伍者擦在按影鉛響扮其孤公嗓司榮的練財(cái)單務(wù)乎業(yè)艇績(jī)但時(shí)元，假所段采牽用萄的威杠爺桿刮非護(hù)常盈類(lèi)距似淡。即帆管遭理待人煌員眠的邊工棒作晨是趣操鹿縱黃這釀些氧杠法桿釘以能保蜂證愉安傍全應(yīng)、對(duì)有粥效淋的鴿運(yùn)廈營(yíng)烤。財(cái)葬務(wù)遼業(yè)槽績(jī)潑杠否桿1、需股丘東探權(quán)敢益銜收僻益襯率何（薦凈秒資殊產(chǎn)吉報(bào)開(kāi)酬竄率嶼）許蘿多承資異深掘管條理魄者經(jīng)的聚職展業(yè)叢生貍涯未是享隨恩著紋公谷司建的R殼O忌E一烘起申沉雀浮憂的消。W陸H礦Y餓?因脹為榜它鋒衡鞋量必了警一袍個(gè)席公浙司藝股被東厚資妻本增的噴使爬用偉效恒益凳，抽即跡衡兆量減權(quán)追益糖資照本墻中因每拾一部元魄錢(qián)仙的啄盈沾利鋪。R巷O掀E的悲三攏個(gè)肅決墊定難因哥素即到，闊管丘理寬者糧有墾三逐個(gè)疑杠棄桿染來(lái)呈調(diào)政控R都O撫E吼:每裝元饒銷(xiāo)底售為收巷入養(yǎng)產(chǎn)敗生眠的站盈叫利忠，伶稱暮之煌為利夕潤(rùn)英率；每璃元向的傳總渴資孫產(chǎn)皇所偏產(chǎn)反出前的按銷(xiāo)職售脖收欄入觸，啞稱階之賄為總土資黨產(chǎn)顏周賠轉(zhuǎn)賢率；為場(chǎng)總峰資群產(chǎn)客提暖供份融防資腎的喂權(quán)爭(zhēng)益漁資撤本淚數(shù)積量擺，礦稱熔之綠為權(quán)陜益差乘姥數(shù)塵（甲代脊表話財(cái)很務(wù)誰(shuí)杠牲桿恭）。業(yè)顯績(jī)認(rèn)調(diào)起控把杠透桿硬與享公薪司滋的脆財(cái)票務(wù)竟報(bào)景表利叉潤(rùn)贊率概桑括初了古利毒潤(rùn)溝表滋的蠢業(yè)石績(jī)桿；總習(xí)資橋產(chǎn)堵周績(jī)轉(zhuǎn)憶率和權(quán)件益攤乘神數(shù)分佩別斜反職映烏了肆資賄產(chǎn)帥負(fù)騾債繁表讀的部左咽邊凱和泥右炭邊跌；三企個(gè)脆杠說(shuō)桿內(nèi)顯稀示摘了誤影亭響爬公并司陶財(cái)莖務(wù)斯業(yè)搖績(jī)丹的飼最籠主槐要砌因燃素助。十炒家銳不喘同簡(jiǎn)公納司職的薯股赴東庫(kù)權(quán)策益恰報(bào)濱酬妻率燈和著業(yè)古績(jī)鬼杠翼?xiàng)UROE=利潤(rùn)率總資產(chǎn)周轉(zhuǎn)率權(quán)益乘數(shù)阿納羅格設(shè)備公司18.2=12.70.941.53美洲聯(lián)合銀行13.2=13.10.0911.49杜克電力14.9=15.30.352.79?？怂晒?6.0=5.31.332.26福特萊恩公司15.7=2.13.102.40惠普公司20.6=7.71.292.06耐克公司20.4=8.41.512.60諾德奇特朗母公司11.6=4.01.511.92西南航空公司12.8=6.40.882.28提費(fèi)尼公司14.9=4.91.232.48為桑什差么攻公騰司芬之嫩間R局O麻E相框近擺，剪而刷利獄潤(rùn)記率謝、縣總糕資洗產(chǎn)鑄周可轉(zhuǎn)巖率狼和浙財(cái)苦務(wù)甚杠裝桿用差撿異躍顯悠著?答通案楚：睛競(jìng)洗爭(zhēng)值。增萄大秘的乞競(jìng)巴爭(zhēng)構(gòu)壓靜力此是流成肌功芹公貝司懼的氏股摟東亮權(quán)賴益廣收斃益繞率殺回侮到失平闖均禽水增平喊。2、廳利洋潤(rùn)基率利礎(chǔ)潤(rùn)臟率宏依貧賴暖于吳企蜂業(yè)簡(jiǎn)產(chǎn)括品叔的刊屬皆性掏及節(jié)公節(jié)司予的系競(jìng)毯爭(zhēng)秒戰(zhàn)慶略催。注魯意位：休利倒?jié)櫩陈仕c眉總冶資知產(chǎn)測(cè)周訊轉(zhuǎn)搶率每呈院反至方設(shè)向乘變猶動(dòng)掀。W軍H僑Y小?增虧加殲了慕產(chǎn)耽品素的拒價(jià)剛值啊可從以挺要叛求鼠高扛利涼潤(rùn)著率宵，浩同放時(shí)浸也口要邪求哨大冒量休的紀(jì)總勿資鞋產(chǎn)傷，攤因欺此求這安類(lèi)演公引司透傾航向統(tǒng)于稻保兼持沫低炮資沃產(chǎn)昂周陵轉(zhuǎn)讀率鐘；零代售耍商若沒(méi)恰有魯增衰加座產(chǎn)英品臺(tái)價(jià)突值碧，遇會(huì)為有舌低躺利岔潤(rùn)漲率昂但顛有濁高坦的尿總鄰資縱產(chǎn)閑周纏轉(zhuǎn)智率纖。結(jié)貫果見(jiàn)好個(gè)壞愿依蜓賴藍(lán)于利盡潤(rùn)憐率和總嗽資肅產(chǎn)就周昏轉(zhuǎn)末率的魂共君同大作妻用抬。3、晌資牲產(chǎn)頂收伏益黨率R槳O生AR廈O弓A是塑對(duì)年一帖個(gè)籃公屢司淡分旗配趟和撓管澇理閘資乎源察效議益衡的斯基啟本盞衡鈴量娛。與R確O邁E的蝦區(qū)自別蔬在親于扛：R喊O應(yīng)A反慚映洗股犧東憐和因債方權(quán)淺人旦共討同蓋提維供加的鍛資嫂金施所績(jī)產(chǎn)迅生英的援利爹潤(rùn)京率爹；R蓬O陰E反榜映游僅餅有傲股焰東暖投甜入鋒的途資派金葉所竭產(chǎn)點(diǎn)生帶的疼利惕潤(rùn)懼率封。4、變總深資需產(chǎn)霸周遲轉(zhuǎn)脫率總農(nóng)資純產(chǎn)駛是豬越餐多息越椅好曠么菜？事戒實(shí)叫是蜜：闖公柄司半的獎(jiǎng)價(jià)娛值杜是腐體年現(xiàn)泄在互不酸斷煩產(chǎn)詳生耳的邪收禍入鈴流學(xué)量羨里公的予，毅而忌總烘資燭產(chǎn)柏僅怒僅堂是鄭達(dá)認(rèn)到銳目報(bào)的拳的互必挺要苦手當(dāng)段慶?？偪傎Y鴿產(chǎn)強(qiáng)周鈴轉(zhuǎn)帆率蘆是沖第職二紙根刷管瞇理靜業(yè)翅績(jī)裳的屬杠尖桿曠。在枯其槳他蜘比鞏率尚保漸持瓣不厭變擱時(shí)脅，諒伴任隨盛總摔資副產(chǎn)糾周終轉(zhuǎn)宗率酷的趴提鞠高唱，禿財(cái)分務(wù)粥業(yè)仙績(jī)屈將蹄提確高立。當(dāng)爬行紙業(yè)逮競(jìng)遙爭(zhēng)痕的巡壽產(chǎn)柏品柳技章術(shù)喪相橡類(lèi)膝似假時(shí)右，竊總相資計(jì)產(chǎn)商的討管唱理谷常巖常膜是基能應(yīng)否格實(shí)瓦現(xiàn)盛盈械利蓬的幼關(guān)菌鍵厲。流挨動(dòng)豆資航產(chǎn)期的站管合理叔同脹樣儉重算要報(bào)。特詠征僅：銷(xiāo)造售宅收在入緩意互外掩下發(fā)降塊，聰客廈戶暗拖燦延脅付鏈款廚，胖公糧司辣的喜流圈動(dòng)罩資者產(chǎn)曬會(huì)葡急緞速糟膨態(tài)脹稱。流信動(dòng)船資隊(duì)產(chǎn)寸在抓生采意恩不稼好碌時(shí)榨成企為尚現(xiàn)旁金靠的慚來(lái)躺源技，悲即箏當(dāng)習(xí)銷(xiāo)永售亭收恥入柄下恰降級(jí)時(shí)蠟，值公姨司蘋(píng)的殲應(yīng)脫收憲賬裂款財(cái)和沿存即貨股也插應(yīng)酒該季下飯降克，寸從岔而新解等套習(xí)現(xiàn)誕金擇轉(zhuǎn)所作繞其州他木用蘇途避。經(jīng)羊營(yíng)栗性寸比新率用潛公黨司亂每忠一綁項(xiàng)線資桌產(chǎn)掃與班凈店銷(xiāo)貞售送收當(dāng)入殺或捐近菜似序的蘭相列關(guān)競(jìng)數(shù)致字掀作蘭比拍較遮。W沙H修Y腐?以虹應(yīng)日收粗賬趴款依增扭加溉為賽例控：可塵能晌的受原餓因倆之紹一：稿銷(xiāo)湯售站收望入拋增唇加蝦從蓬而過(guò)帶拋動(dòng)船應(yīng)疤收暖賬錫款第的屠增殊加鴨；可裁能刮的攻原劍因馬之碗二：妻管觸理至者習(xí)放講松鉗了予回皮收賺賬奮款瞧的謊努球力腿。通廉過(guò)昌經(jīng)屯營(yíng)齡性毀比株率績(jī)把傳應(yīng)飼收甩賬姜款逗和類(lèi)銷(xiāo)查售逢收訊入海聯(lián)鮮系撲起拳來(lái)貪，杠使慰分型析皂者愧把涂注乘意培力馬集些中菠在崖管?chē)L理棵經(jīng)恢營(yíng)益變覆化歡的極影抄響至上。存阿貨擊周誼轉(zhuǎn)宇率如慣，奸存悟貨壤周檢轉(zhuǎn)們率戀為3次哈的網(wǎng)話爐，耗意翅味傘著邀特筆定跌的輝產(chǎn)易品鍵在璃售揚(yáng)出柳前僻，惜有4個(gè)知月截是挽放練在罰存挑貨炮里間（1達(dá)2月/但3義=堂4月/次雁）為登什你么奧選醒擇琴銷(xiāo)夢(mèng)貨飾成么本郵而嫩未腰選鑄擇佛銷(xiāo)撥售放收倆入駝？因豬為很銷(xiāo)遞貨照成緞本凝較盼銷(xiāo)飄售使收備入庸更姑為訂確席切怒，墾銷(xiāo)災(zāi)售日收管入己中紫包躁括顆了桿存炒貨優(yōu)所沒(méi)沒(méi)活有星的約追哭加預(yù)毛椒利抬。應(yīng)已收總賬摟款誼回謠收米期注疑：誤用遠(yuǎn)賒掠銷(xiāo)抖而屋不宣是任用快銷(xiāo)螺售斯凈口額逼，陪因害為護(hù)只訊有跨賒禮銷(xiāo)蜓才未會(huì)盜產(chǎn)殲生怎應(yīng)谷收憑賬鞏款足。應(yīng)社收購(gòu)賬刺款甜回弟收切期取突耗出艦了堡公邁司史對(duì)權(quán)應(yīng)撈收險(xiǎn)賬充款斤的忘管強(qiáng)理窩。如饞果模是貧應(yīng)訓(xùn)收子賬谷款型回捉收上期革是7躺0天縱，息意恢味剃著疼收營(yíng)回濾銷(xiāo)咸售吹貨膨款譜與匯售攏貨限之令間存的禾平金均娘時(shí)膀間文差觀為7艱0天值。6、尸權(quán)逐益頂乘董數(shù)及（寒財(cái)米務(wù)秧杠押桿郊）管鐘理富者煌影掀響R古O地E的刪第誰(shuí)三虹根呼杠饞桿冰是蟻權(quán)興益患乘累數(shù)味（家財(cái)養(yǎng)務(wù)霸杠汪桿魄）唉。財(cái)垮務(wù)賽杠唯桿兵比振率密是羨在扁營(yíng)揚(yáng)利下和協(xié)債忙務(wù)起費(fèi)柄用路之?dāng)?shù)間庭找款到紗慎片重蒜的糧平宇衡女。一抹個(gè)雙公突司密的營(yíng)行以業(yè)聞屬五性德和撲它營(yíng)的撤資沿產(chǎn)熄影慌響巾財(cái)側(cè)務(wù)示杠王桿駝的腿使費(fèi)用貫（斷如滿穩(wěn)默定督的瞞經(jīng)絡(luò)營(yíng)撤性范現(xiàn)往金翅流舒量豪的展企辟業(yè)慚能塵安城全稍地狗承叛擔(dān)鳴更磚高臥的戀財(cái)周務(wù)亂杠自桿冠）四。資敘產(chǎn)蓋收娃益親率社和迫財(cái)瞇務(wù)礙杠正桿乘呈缸現(xiàn)劈燕負(fù)喘相堤關(guān)游。低R誤O往A的躺公布司設(shè)一諸般地使內(nèi)用膊更把多它的肺債梨務(wù)央融賄資釘，貓反芝之油亦旦然漲。安買(mǎi)全籌、躺穩(wěn)漏定共、百流煮動(dòng)貓性犯投帝資街趨劃于莖產(chǎn)被生擊低找周棗轉(zhuǎn)見(jiàn)率投，峰但紫有孟巨驢大節(jié)的訂借喚款覽能焰力辮，紗如祖商目業(yè)巡壽銀噸行級(jí)。償批債絨能練力盟指唐標(biāo)資調(diào)產(chǎn)顧負(fù)瞎債尚率是泳比峽較鮮公蔽司差賬富面乳總坑資曲產(chǎn)夫或男股勵(lì)東確權(quán)構(gòu)益囑。負(fù)尿債撐資姨產(chǎn)京比綢是鄰指弄按美照損賬患面母價(jià)權(quán)值捎，罪按殺全育部航資先產(chǎn)紫中乎用體債暢權(quán)昏人訓(xùn)提喝供燥的夕資竟金倍。負(fù)鏡債徐權(quán)竭益史比駕是抖指紀(jì)相拼對(duì)那于速股息東但投脂入蛙的盈每學(xué)一遠(yuǎn)塊唯錢(qián)瘋股居本倆，跌債葉權(quán)模人廟提形供符的沫部食分寒。償崇債騰比慎率志衡輪量燙滿梢足勤債員務(wù)縱要傲求導(dǎo)的悅支畝付才能慈力哲。兩質(zhì)個(gè)基比紀(jì)率適都竟用礎(chǔ)來(lái)懶比籌較獸可教用攔于貌償育債背的意收扔入恨與捐一哥些傍衡掀量酷每霧年克財(cái)罵務(wù)嚼義歸務(wù)賽的水費(fèi)軟用鬼。哪消一使個(gè)臣更宮重塘要臂？?jī)敽麄鶕p倍絹數(shù)陡因揉假疲定播公費(fèi)司懇須窗償址還徑全穩(wěn)部晃貸影款胃而給偏傭于滔保勞守女；利拉息援倍挪數(shù)史因脾假濱定典公歪司妹能座使假其隙所唯有訓(xùn)到蒜期促債陳務(wù)宇展律期蠟而娃偏后于頃開(kāi)拉放濕。足傷夠姑的揚(yáng)償員債挺比麻率縱是珍多叮少當(dāng)觸公瞎司折擁扁有悉潛測(cè)在砌的蠻借偽貸格現(xiàn)悔金丹的腰能響力長(zhǎng)，魚(yú)相龍當(dāng)確規(guī)蟻模膊的芝現(xiàn)也金嶄余突額脫，辜或晌者礙易唉于甚出角售棕的口資憶產(chǎn)杜，窮可蒼以講以橋較滾低倚的開(kāi)償財(cái)債框比熟率隙而煙安澤全雕地糊運(yùn)艦營(yíng)手；公塵司邊面糾臨鳥(niǎo)行旗業(yè)稅風(fēng)獸險(xiǎn)啄時(shí)哥，腰應(yīng)旦提吹高住償屯債慈比盛率氧。流裝動(dòng)克性責(zé)比壇率用坐短避期倘流尊動(dòng)籌負(fù)秀債筍為蒙諸重如鏟固勾定逮廠銳房陪和址設(shè)兔備販之悟類(lèi)堤的遷非東流族動(dòng)的性衡資立產(chǎn)惡提諒供座融濁資渾會(huì)趁很亞危衰險(xiǎn)緣瑞。流甩動(dòng)現(xiàn)比俗率淺比幕較梨的益是淹能丟在萬(wàn)一往年絲式內(nèi)似變販現(xiàn)烈的梢資氧產(chǎn)掙與租一漢年丹內(nèi)儀必蓬須足償迫還起的或債茄務(wù)嗓。速各動(dòng)洞比呢率芳，榆更檢為賴保毛守骨的桶流掠動(dòng)鄉(xiāng)豐性卸衡浸量愁尺啟度洋。s概s宰s花s括1叉9慌9油9塔-軟2捕0黎0秋1主底要拴財(cái)雪務(wù)裳指督標(biāo)主要財(cái)務(wù)指標(biāo)2001年末2000年末1999年末凈資產(chǎn)收益率0.6802.1004.400流動(dòng)比率2.9213.6283.871現(xiàn)金比率0.5580.7590.532資產(chǎn)負(fù)債率27.70020.64021.700應(yīng)收帳款周轉(zhuǎn)率4.0454.3414.674存貨周轉(zhuǎn)率1.3161.3991.209主營(yíng)業(yè)務(wù)利潤(rùn)率0.9302.5605.200每股收益0.0410.1270.243總資產(chǎn)利潤(rùn)率0.6501.9703.510凈利潤(rùn)增長(zhǎng)率-67.720-47.800-73.790每股收益增長(zhǎng)率-67.720-47.740-75.880每股營(yíng)業(yè)現(xiàn)金流量0.6351.0511.401現(xiàn)金股利支付率15.3600.0600.350股本擴(kuò)張比例100.000100.000108.810每股凈資產(chǎn)5.8876.0875.972R拾O恩E的騙置務(wù)信焰度如亞果低公捎司A的R揉O蹄E高橡于濫公陳司B，母公污司A就尾必心然櫻會(huì)北更伸好帽么來(lái)？如赤果僵公愁司C增惱加繡了怠它何的R籌O厲E，悔就氧能猾證本明振業(yè)教績(jī)旦的奶提把高拜么低？時(shí)天效可問(wèn)踩題：R風(fēng)O賣(mài)E僅墊僅淚包海含盟一描年顫的放盈棚利代，丑無(wú)幣法余抓窄住男多板重其階管段疼決堤策駁所同產(chǎn)老生遠(yuǎn)的停全促部嗓影矩響寺；風(fēng)這險(xiǎn)捧問(wèn)筍題：R耐O雖E僅速著悶重雖于困收捏益訴而趁忽鴉略饅了柴風(fēng)沙險(xiǎn)佩。價(jià)遼值征問(wèn)顆題：R謎O彼E使賠用打的日是隊(duì)股斗東灣權(quán)窩益碰的任賬循面墳價(jià)幟值牛，裙而高非常市虛場(chǎng)糠價(jià)悟值指。盈活利偶收染益婦率為與瞧市鞠盈逐率盈撞利耗收泊益黃率袋不燙能秩作皇為咱財(cái)嗚務(wù)黎業(yè)扁績(jī)輝的覆有敏效舒尺肅度斥，留因則為染股叔票萬(wàn)價(jià)臥格萬(wàn)是購(gòu)?fù)对官Y頸者驗(yàn)對(duì)率未承來(lái)麥預(yù)腿期首的格體休現(xiàn)機(jī)，勉即柜投茂資版者乎對(duì)橋未抗來(lái)夾預(yù)廢期蠻越宮高煤，燙他幅所皺愿障意洲支壘付曉的繞股古票培價(jià)昆格團(tuán)就攝越艇高斷。市御盈獻(xiàn)率嘴是滋獲叛得允每父一摔塊菠錢(qián)曉現(xiàn)填有網(wǎng)盈舒利導(dǎo)的渠價(jià)伙格丸，炸主省要牛取忠決蠅于荒未返來(lái)圈的側(cè)盈披利帽前市景鋼和侮與翠盈撇利貪相父聯(lián)扮系裙的杰風(fēng)輕險(xiǎn)粒。財(cái)越務(wù)助報(bào)支表肯分嗎析鋪?zhàn)⒒乙獬妒卤眄?xiàng)一秧、利絮用朝報(bào)茂表裝數(shù)杯據(jù)誰(shuí)進(jìn)攻行白決大策假時(shí)米，厚須婆注您意慘的膜問(wèn)啊題血：1薯.得曉到島無(wú)狐保秀留劃意塵見(jiàn)錯(cuò)的醫(yī)審鬧計(jì)幅報(bào)恢告逐，鹽不端能豪保旺證絡(luò)報(bào)丸表飄數(shù)愚據(jù)粱完屈全殊可榨信努和既真占實(shí)器；財(cái)?shù)顒?wù)辦報(bào)肺表告分肆析現(xiàn)注纏意憂事絹?lái)?xiàng)2平.管寨理膝人號(hào)員績(jī)具志有爸決透定傻估岸計(jì)護(hù)項(xiàng)見(jiàn)目拾和喊選求用略會(huì)坑計(jì)立政頌策事的艷權(quán)合利額，草但幻玉須娃遵電守識(shí)會(huì)渡計(jì)堡準(zhǔn)汁則:銷(xiāo)奔售忘收小入奴的遷確優(yōu)認(rèn)店時(shí)示點(diǎn)擱；存咱貨當(dāng)?shù)牧粲?jì)漂價(jià)擔(dān)方澡法瞞；某郵項(xiàng)嘉支內(nèi)出壺的忍資須本留化順還男是記費(fèi)甜用午化凈；當(dāng)良資洋產(chǎn)熊價(jià)敵值聾受揮到素減撥損幫時(shí)教，貼何蛇時(shí)務(wù)注鋪銷(xiāo)哨資負(fù)產(chǎn)刷；當(dāng)歸資爐產(chǎn)異增椅加飾時(shí)致應(yīng)出該翼以朝什龜么獵價(jià)勵(lì)值疊入留帳風(fēng)，霧等擊等貝；報(bào)尊表袍分珍析陵應(yīng)特該窮充擺分稱考殊慮固會(huì)輕計(jì)錯(cuò)政蘿策甩選旦用客的角影異響殿。2區(qū)0高0慌7年我新胃會(huì)龜計(jì)妥準(zhǔn)容則《存相貨》準(zhǔn)假則筍的秩主起要末變伐化取貴消省移憂動(dòng)見(jiàn)平矩均得法臭和偽后漠進(jìn)痕先怎出仗法化。借錄款蛙費(fèi)峽用準(zhǔn)可墓以黃資茅本楊化解。投膏資敞者狹投搬入蛾的貝存簡(jiǎn)貨腳應(yīng)根當(dāng)傅按診照術(shù)公沈允盈價(jià)擱值胞計(jì)衰價(jià)仁。執(zhí)役行《企晨業(yè)哨會(huì)楚計(jì)飯準(zhǔn)顛則施－萍存最貨》對(duì)努企俊業(yè)挨財(cái)宇務(wù)扇狀股況完的冒影珍響欣：1、扮在農(nóng)市投場(chǎng)卡不濟(jì)穩(wěn)手定巖的家情竿況饅下抽，羅對(duì)董采卸用禽上擦述脾移遙動(dòng)騙平螞均定法形和權(quán)后裳進(jìn)堵先稻出波法耀確旬定忌發(fā)豬出東存豎貨筒成外本起企汗業(yè)剝的爛財(cái)羅務(wù)析狀杯況峰和拴經(jīng)杰營(yíng)同成鍬果缸構(gòu)豎成揀了縱一謎定繩的健影嶼響及（取戀?zèng)Q買(mǎi)于勞市敲場(chǎng)今價(jià)診格妖的淡走嘉向）荷。收襯入-費(fèi)罷用=利叛潤(rùn)例途如倒：癢第磚一鞭批銜和仁第廳二燃批終甲枝材北料泊進(jìn)日價(jià)裕分癢別結(jié)是2量0元以和2特2元捏，線經(jīng)民過(guò)劃加甘工世成突為A產(chǎn)氣品納，腥當(dāng)蜻前A產(chǎn)辯品據(jù)售戚價(jià)未是3坐5元魚(yú)，賴當(dāng)蠶期替售屋出1時(shí)0浮0嘴0件蛙。蝴計(jì)構(gòu)算漫先籍進(jìn)通先唐出賣(mài)法束和對(duì)后圾進(jìn)膏先餃出筋法年下隔的探利篩潤(rùn)盼。先壞進(jìn)寺先停出威法日：白（3替5懸-滑2膏0）X塵1金0袖0跪0謝=呈1慈5結(jié)0剖0刻0元后則進(jìn)而先刊出泛法竭：柿（3屑5禁-駛2丙2）X很1礙0還0稱0水=鳳1膊3斗0賊0擊0元2、交由編于隊(duì)借蠻款命費(fèi)貞用疏資打本勒化域的專(zhuān)范員圍湊擴(kuò)喉大醒到魯某誰(shuí)些鑒存內(nèi)貨蠢項(xiàng)仇目絨，葵將醉導(dǎo)黑致賺仍幕使柔存違貨嗓處閘于騾長(zhǎng)巴時(shí)秘間游生憲產(chǎn)武周明期婆中再的炒企閘業(yè)倒利攪潤(rùn)癥表澡中變當(dāng)含期差的捆財(cái)亭務(wù)遣費(fèi)飯用蠅減菠少倡，本利它潤(rùn)云增柄加序；收存入-費(fèi)雷用=利癢潤(rùn)收紐奉入-費(fèi)顫用=利喜潤(rùn)資集產(chǎn)瘦負(fù)裙債臂表僻中蔑的糠存槐貨脅資艘產(chǎn)晨額搭和扁權(quán)娛益卡額鹿也烏相咬應(yīng)惜增碼加檔。2匯0檢0勿7年捐新驚會(huì)粗計(jì)走準(zhǔn)蘭則《企輔業(yè)宏會(huì)過(guò)計(jì)平準(zhǔn)田則移－跳無(wú)認(rèn)形計(jì)資住產(chǎn)》的凍主范要載變引化對(duì)隔開(kāi)援發(fā)德過(guò)舞程傍中凈的害費(fèi)被用發(fā)符現(xiàn)合愉條鏟件仰可刪以付資傅本訊化釘?shù)淖⌒抡湟?guī)稿定霜，漏使環(huán)得著對(duì)央于體不截符大合照條奸件相的淘上的市雜公岔司究存月在旅利投用稻此姑政伙策女變豬化奇、閥隨丸意洋調(diào)編節(jié)五費(fèi)匠用奧所罷屬紅期獻(xiàn)間曾、涉從忙而盜操貞縱液利朗潤(rùn)殲的母可貧能顏性棚。收藍(lán)入-費(fèi)嫂用=利貞潤(rùn)收掀入-費(fèi)定用=利月潤(rùn)新仇準(zhǔn)喪則患對(duì)望無(wú)叉形套資貴產(chǎn)考的衰攤魂銷(xiāo)少不標(biāo)再例僅敬僅嶄局那限陸于酒直析線所法評(píng)，貨上輝市富公誼司重可店能攻會(huì)恭通童過(guò)礎(chǔ)調(diào)年節(jié)療無(wú)瞎形拖資灣產(chǎn)僚的豬攤掩銷(xiāo)胸年肆限狂或缸變感更己方掘法時(shí)來(lái)齒進(jìn)膊行祖盈籍余臉管補(bǔ)理彈。關(guān)失注無(wú)木形浪資減產(chǎn)銷(xiāo)準(zhǔn)橋則弄對(duì)墻研等發(fā)言費(fèi)旗用啟會(huì)紀(jì)計(jì)拘處萍理削的始改喬變蘇，寄再泄結(jié)讓合腸配宋套駐的盟稅陵收飛政逝策稠，畝將積對(duì)志科距技戒類(lèi)民及搖某令些兄創(chuàng)盼新北類(lèi)彎企翠業(yè)武構(gòu)補(bǔ)成踩重?fù)齑笤\利叔好借，裙并露且情將謀會(huì)起顯良著密提知高改某疑些墻公字司構(gòu)的僚估魔值拉水右平順。財(cái)軟務(wù)睛報(bào)忽表柱分椅析柔注老意熟事疫項(xiàng)3汽.會(huì)或計(jì)倒報(bào)弦表易受僑到速謹(jǐn)壩慎濫性視原懇則寸的挽影卷響資聯(lián)產(chǎn)象的記價(jià)探值婆（欣如揪存墳貨裳、節(jié)應(yīng)焦收耕帳礙款跪、飾投鈴資健等墓）認(rèn)常膝常議以蠻成疑本碧或擴(kuò)市我價(jià)輪孰紫低水的勉方永式澤確倚定龜，花即疏：成營(yíng)本克（省賬禍面豈價(jià)俯值附）>市濫價(jià)祝（翁市房誠(chéng)場(chǎng)頂價(jià)未值聚）母減也值犁處漢理成尸本巷（狼賬計(jì)面房誠(chéng)價(jià)霉值騎）<市牌價(jià)閉（窗市祖場(chǎng)辛價(jià)朵值灰）收不頭處巧理能享帶嬌來(lái)脅未惱來(lái)礙收還益醫(yī)的加或孝有逝事紹項(xiàng)攤以菌及翁對(duì)庸企華業(yè)虧經(jīng)換營(yíng)濫有低益奴的選因繪素叔往襖往搜被池忽鍵略啞掉烏，俱如明品逗牌頭、累專(zhuān)獅利饒權(quán)過(guò)、庭商承標(biāo)茫、粱人母力紛資裙源胖和陸資與產(chǎn)駱市撫價(jià)竿的生升誓值泛等激。財(cái)雷務(wù)牙報(bào)貨表敵分屈析槳注毅意臨事召項(xiàng)4堂.資喜產(chǎn)演負(fù)劉債景表待只丙是微某喪一饅時(shí)頁(yè)點(diǎn)角的足歷醒史艦數(shù)脅據(jù)辭，夜而苗企提業(yè)普的漢經(jīng)嫂營(yíng)晶是任動(dòng)碗態(tài)援的介；報(bào)貓表區(qū)是拋定家期尸審食計(jì)臣的地，此但推管喬理拉人絨員脫需在要聯(lián)的也是愁最訪新留的昂即燭時(shí)域的昂信胸息銹；離蒙審互計(jì)麥的賀時(shí)幣點(diǎn)度越罵遠(yuǎn)讀，打?qū)彸?jì)浩結(jié)搖果疤受寨到辱的辣影甩響兩就潛越扇大大，陽(yáng)管慎理估人才員血需碎要泉對(duì)懶可畢能優(yōu)的莖變雄化希所蹄作底的淹調(diào)竊整典就齡越很多之，處等熊等煤。財(cái)美務(wù)直報(bào)旬表?yè)矸值⑽鰠^(qū)注年意糞事依項(xiàng)5閱.財(cái)劑務(wù)絞比刻率歇是癥財(cái)悄務(wù)籮報(bào)疼表敬分錘析鉗的堅(jiān)有勇效薄工蹄具痕：財(cái)逢務(wù)值比夢(mèng)率疼有炸助稍于繩分蝕析刺變香化就的談趨鑼勢(shì)偵，捎便婚于摘同釋行尋業(yè)投不什同李規(guī)伙模機(jī)企鄭業(yè)膏間晴的誤比棉較撲；財(cái)佳務(wù)撓比云率棵對(duì)古以鍵下短關(guān)吼鍵遺項(xiàng)脊目尋的貌分次析陜十竊分遼有羊用葵：盈質(zhì)利帝能傻力部、嘗流況動(dòng)當(dāng)性梅、罰周渴轉(zhuǎn)春率萬(wàn)、省償福債李能庸力魔、桌經(jīng)夫營(yíng)哲業(yè)譜績(jī)刪和降增刪長(zhǎng)東率溪。公借司捕綜振合梳財(cái)勾務(wù)鹽質(zhì)色量嘩的齒試要金對(duì)石資脈產(chǎn)地與注負(fù)漏債粥管蠢理音能婦力盈州利賢能姐力收是庸公擇司拒獲凍取鈴利芹潤(rùn)銹的予能權(quán)力袖，固利賽潤(rùn)疫是含投喉資句者停取鑄得獵投冰資良收負(fù)益柳，魯債頸權(quán)忍人滿收籍取盆本描息攔的插資澡金淹來(lái)加源屑，紛是嗽衡馳量嗽公坐司尺長(zhǎng)顯足浴發(fā)虛展疲能死力慶的丘重狐要仇指徑標(biāo)臭。現(xiàn)啊金滿流封量銷(xiāo)質(zhì)廢量現(xiàn)癢金陷流選量個(gè)指括標(biāo)鋒反雀映霉現(xiàn)狠金盲流合量析信周息負(fù)，授按鹿照窄現(xiàn)尸行超會(huì)翻計(jì)勇制撲度墳的蔽權(quán)繡責(zé)帶發(fā)姐生怕制翁原淹則魂計(jì)葉算啊的傻財(cái)遮務(wù)軍指挽標(biāo)亂難櫻以攔全濫面騾反舞映泳上杜市頭公富司繩的嗽真逐實(shí)好財(cái)欣務(wù)膊與均盈數(shù)利冤狀枯況換，英用蹦現(xiàn)受金完流撥量越表祝示仗的猛指俘標(biāo)來(lái)能竿夠價(jià)與注之刊相掙互乎補(bǔ)秤充畢。償迎債忍能址力償蓮債望能掘力點(diǎn)是墻公庫(kù)司嘆償蛙付還下談一欠年坦到逆期冷的誰(shuí)流袖動(dòng)爪負(fù)乒債賣(mài)的齊能織力索，飽是茂衡革量撐公球司透財(cái)宗務(wù)污狀飽況琴是債否查健閱康滅的疲重覽要罪標(biāo)蜘志慢。貝償規(guī)債霸能芽力繁包掏括睜短邀期途償胖債穿能小力僑和探長(zhǎng)蹦期轉(zhuǎn)償呼債王能躺力曬。盈忠利他能款力資軍產(chǎn)清與框負(fù)旬債討管品理鮮能煮力犬反愈映折公虛司病經(jīng)方營(yíng)毀管評(píng)理宜、蠻利武用仗資將金攝的智能纏力保。成杰長(zhǎng)敲能屑力成澡長(zhǎng)予能瓶力亂指挪標(biāo)刊是映對(duì)秒公毛司該的頁(yè)各換項(xiàng)塔財(cái)司務(wù)呀指謠標(biāo)唇與障往碼年化相偶比慎的慌縱可向襲分爭(zhēng)析捧。針島對(duì)受公魂司鐵財(cái)巡壽務(wù)剩的叔五謙種棕分輛析亦工賞具比惱較茂分屢析胃法比吉率想分紐奉析尾法結(jié)上構(gòu)含分偶析箏法動(dòng)擁態(tài)腎指歲數(shù)涼分眉析億法綜質(zhì)合當(dāng)分堪析頭法比選較燃分糕析俘法閑是索通嗎過(guò)蜘兩炊個(gè)梅或爽兩命個(gè)擺以衛(wèi)上煤相攔關(guān)晚項(xiàng)詠目嫌或缺比飲率壤的宅比險(xiǎn)較努，諒分表析隔事扭物磨之悶間表的慈聯(lián)庫(kù)系績(jī)、愧結(jié)獄構(gòu)量和當(dāng)發(fā)諸展番趨欠勢(shì)蹄，揮據(jù)去以假判晶斷無(wú)公炊司句財(cái)概務(wù)知狀廚況拉和監(jiān)經(jīng)段營(yíng)敞成線果導(dǎo)的積一條種遲最堂基弦礎(chǔ)憐分肺析咳工恥具秀。比納率悲分鐮析邁法翼是裂把憐財(cái)諒務(wù)堤報(bào)縣表恢當(dāng)禽中范一拆個(gè)散或苦多費(fèi)個(gè)瓶項(xiàng)研目菊與凍其選他丈相壟關(guān)貞項(xiàng)妥目生進(jìn)蕩行懼對(duì)貓比剛，脖從暗而睛揭辱示陰財(cái)天務(wù)烈報(bào)押表數(shù)有挎關(guān)烈項(xiàng)奶目蘆之肌間辨存義在茅的悼邏握輯訴關(guān)彎系純的宏一績(jī)種傅分硬析烘工魔具斜。該腐分嶺析毫法版通期常個(gè)又納稱唐為筋財(cái)再務(wù)盛報(bào)年表濁縱勉向處分甚析預(yù)，既它中是析以底百濾分逮比耳的呈形投式餡反點(diǎn)映驗(yàn)公潛司誰(shuí)在進(jìn)某競(jìng)一魔時(shí)測(cè)點(diǎn)默（藥資使產(chǎn)低負(fù)可債協(xié)表偵）漲，累或提某蛙一脖段奏時(shí)勝間久（甜損策益現(xiàn)表艦和期現(xiàn)貝金賄流缺量百表柔）況財(cái)慨務(wù)稼報(bào)粥表歪項(xiàng)復(fù)目狹與活某鏡一執(zhí)基攀準(zhǔn)努項(xiàng)懷目僵之弄間扎的圍關(guān)月系昌。該待分塵析昌法嬸又多稱竊為堤趨至勢(shì)妨分疾析混法應(yīng)，勸是觸將割同提一寨公柔司瘡連撤續(xù)易幾盆年科的孝報(bào)伏表油和肯并怪在墓一漏起廚，須編脅制巖比匆較若財(cái)具務(wù)鳳報(bào)誕表口，碎比娛較討同嘩一哄報(bào)販表秩項(xiàng)殿目反（找或萍者駁財(cái)臘務(wù)鞭比臘率耀）兼前邁后喚期塔的那增暢減這變購(gòu)化緩和時(shí)趨愈勢(shì)爽。該和分鈔析夜法律就月是艇把癥衡預(yù)量末各前種斑能徐力作的誼財(cái)凝務(wù)慣指沸標(biāo)雀作斃為咐一域個(gè)乘整棗體搖，腐以針全蛾面怎、句系宜統(tǒng)吸、惹綜懇合示地訪分億析趁的陣綜棋合爬財(cái)鏈務(wù)程質(zhì)病量反。財(cái)螺務(wù)幫報(bào)悅表杜分臂析請(qǐng)注派意叫事算項(xiàng)6嚼.財(cái)介務(wù)尼報(bào)謀表栗只敲是棒幫觸助效投懶資戀人喝提等出歡問(wèn)冤題辜，猴找葵到暑分雖析欠問(wèn)預(yù)題遞的己路尤徑霉，擁力前圖賓尋值求溫相識(shí)關(guān)扔問(wèn)梨題全的拘答伯案服：公犯司搞的溝增拼長(zhǎng)善是歪快偏了目，京還電是鼻慢后了家？投謀資潮于棕分那公控司倚投燙入啦額暴的誕是固否葬過(guò)各于寒龐拋大壤？股方利啞支畏付構(gòu)額鹽是突否抖恰晝當(dāng)榨？員蠅工污的版報(bào)綁酬芳是被否橡恰汽當(dāng)暴，酷是定否璃能馳夠政起績(jī)到繪激鑰勵(lì)少作泉用肅？怎祥樣慕才寸能螺讓景財(cái)哄務(wù)杯杠腳桿棋發(fā)牧揮戲最