l第七章公司分析.pptVIP

变现能力分析 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 经营效率分析 存货周转率与存货周转天数 应收帐款周转率与应收帐款周转天数 流动资产周转率 固定资产周转率 总资产周转率 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 主营业务成本数据取自利润表；平均存货数据取自资产负债表中“存货”年初数与期末数的平均数。还可以分别计算原材料周转率、在产品周转率。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 主营业务收入数据来自利润表，是指扣除了折扣和折让后的主营业务收入净额；平均应收帐款数据来自资产负债表中应收帐款余额年初数与年末数的平均数。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 平均流动资产数据取自资产负债表中流动资产的年初数与年末数的平均数。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 平均固定资产数据取自资产负债表中固定资产净值的年初数与年末数的平均数。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 平均资产总额数据取自资产负债表中资产总计的年初数与年末数的平均数。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 长期偿债能力分析 资产负债比率 负债权益比 有形资产净值债务率 利息保障倍数 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 负债总额包括长期负债和短期负债；资产总额则是扣除了累计折旧后的净额。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 税息前利润指的是利润表中未扣除利息费用和所得税之前的利润，可以用利润总额加利息费用来预测利息费用是指本期发生的全部应付利息，包括财务费用中利息费用和计入固定资产成本的资本化利息。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 影响长期偿债能力的其他因素 长期租赁 或有负债：产品质量保证、未决诉讼、未决仲裁、债务担保、已贴现的商业承兑汇票等或有事项 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 盈利能力分析 Evaluation only. C