林格贝寒带生物科技.doc

摘 要 利润表是反映企业一定时期经营成果的会计报表。对利润表的分析，可以得知企业的盈利能力和持续发展的能力。企业的盈利能力强弱直接影响到企业的生存和发展。盈利能力分析是每个企业无法避免的重要问题，也是评价企业财务状况和经营成果好坏的重要标准。文章通过对企业财务资料进行一定程序的分析，可以了解到企业资金的流动性，资产水平以及企业的盈利能力。对利润变的分析可以让投资者、经营者、管理者对企业做出客观综合的评价，从而有效的规避风险。文章通过对林格贝集团与晨光生物科技股份有限公司近三年的财务数据比较，运用标准程序、财务管理制度与报表编制原则等方法，结合企业各项指标进行分析，明确公司在利润表的分析中有哪些不足并且提出相应的解决对策，便于公司走向创收能力越高的良性循环。 关键词：盈利能力；成本费用率；营业利润率 Research on Debt Paying Ability of ChangJiang Industment Industry Limited Liability Company Abstract With the rapid development of modern economy, the competition between the industry?is becoming increasingly fierce,the enterprise?debt paying?ability will directly affect?the survival and development of enterprises. Solvency analysis?is?an indispensable part of?thefinancial analysis,?but also one standard to?evaluate the financial situation of enterprisesand financial risk.?Through the analysis of enterprise?financial?reports and other?accounting data,?ability to?understand?the financial situation of enterprises,?assets liquidity?leverageand?debt repayment.?Solvency analysis?can let enterprise?investors and managers?to make reasonable decisions?on investment?and business activities, ?so as to effectively?avoid risks.Through the comparison?of the Yangtze River?and the?Pegasus international?investment?of nearly three years of?financial data,?, the integrated use of financial management, financialreporting and analysis and other aspects of knowledge, combined with the index of the enterprise to conduct a comprehensive analysis, clear the companys solvency problemsand put forward the corresponding countermeasures, for managers to make the adjustment and the right decision in order to enhance the solvency of enterprises.clear?the companys solvency?problemsand put forward the corresponding countermeasures,?for?managers to?make the adjustment?and?the right decision?in order to enhance?the solvency of enterprises. Key words: return on assets; balance sheet; return on equity 目 录 摘 要 I Abstract II 目 录 I 绪 论