主要财务指标剖析.ppt

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2020-08-04 发布于福建
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主要财务指标剖析.ppt

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Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. 第七节主要财务指标分析偿债能力指标反映企业偿还短期、长期债务的能力营运能力指标反响营企业资产运主要财务用效果指标获利能力指标反映企业盈利能力发展能力指标反映企业未来发展能力 Evaluation onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. 偿债能力指标 ◆偿债能力,是指企业偿还到期债务(包括本息)的能力。偿债能力指标包括短期偿债能力指标和长期偿债能力指标 Evaluation onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. 短期偿债能力指标流动比率Q流动资产流动负债×100% 速动比率园速动资产流动资产×100% 速动资产货币资金+交易性金融资产应收票据+应收账款 Evaluation onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. ◆【例题单选题】如果企业速动比率很小,下列结论成立的是 ◆A.企业流动资产占用过多B.企业短期偿债能力很强 ◆C企业短期偿债风险很大 D企业资产流动性很强 ◆【答案】C ◆【解析】速动比率是用来衡量个业短期偿债能力 Evaluadon only. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd Evaluation only. Cre