公司财务分报告范文200301.ppt

K0910 （一）Overall performance level According to the published data of the company, we used all kinds of financial analysis method to analysis it synthetically, we think the current period financial status are greatly increased compared to the same period last year. （一） balance sheet The description of the company’s own assets status and the assets change: The companys current period assets increased 2.3% compared to the same period last year, The change of the assets are mostly intangible assets. Growth of about 60.2%, The enterprise will be the focus of the funds to transfer of intangible assets direction. We Should notice of the production scale and product structure of the change of the enterprise. This changeable not only determining the company’s earning capacity and development potential but also determining the company’s production management form. So we suggest the investors track and research the change of it. In the current assets, the proportion of monetary capital is maximum, hold 48.34%, Notes receivable proportion is taking the second place , hold 19.58% The growth rate of current assets is 6.19, in each project change of the current assets, Monetary asset classes and penetration of the increase of short-term assets greater than the current assets increase, that prove the enterprise meet the changing market ability will increase. The increase of credit asset classes is significantly greater than the current assets, it state the payment collection of enterprise is unsatisfactory, the company should enhance Inventory management and sales work. In a word , the capacity of company’s payment and the ability of coping with the market is general. The enterprise itself liabilities, and owners equity status and changes show that: 　From the owners rights and liabilities of the proportion of the total assets look, enterprises current debt ratio is 33.18%, and the long term liabilities and owners equity ratio of 100%, that is located in the capital st