同仁堂财务详细分解.docxVIP

PAGE \* MERGEFORMAT58 北京同仁堂股份有限公司 财务分析报告  目 录 一、公司基本情况简介 ············ 3 二、企业偿债能力分析 ············ 4 （一）短期偿债能力············ 4 1.营运资金················ 5 2.流动比率················ 6 3.速动比率················ 7 （二）长期偿债能力············ 8 1.资产负债率·············· 8 2.产权比率··············· 9 3.利息保障倍数 ············ 10 4.长期负债对资本化比率·········· 13 三、企业营运能力分析··········· 14 1.总资产周转率·············· 14 2.流动资产周转率············ 15 3.固定资产周转率············ 16 4.存货周转率·············· 16 5.应收账款周转率············ 17 四、企业盈利能力分析 ··········· 19 （一）一般盈利能力指标·········· 19 1.净资产收益率 ············ 19 2.总资产报酬率·············