财务报表分析的框架.pptxVIP

outlineThe framework of financial analysisCost control strategyAccounting for sales财务报表分析的框架行业分析现实和潜在的竞争程度行业均值 （2002）Public utilityCommercialReal estateCash/total assets0.150.160.11Inventory/total assets0.080.140.41Receivable/total assets0.050.120.11Current assets/total assets0.320.490.69Current liabilities/total liabilities0.730.920.892002年度采掘业传播文化电气水石油化学房地产其它制造业 机械MD营业利润/净资产15.573.188.416.336.872.835.41MD净利润/净资产10.141.856.474.396.18%2.235.34农牧渔批发零售纺织社会服务综合金属非金属信息MD营业利润/净资产4.246.227.137.324.637.644.46MD净利润/净资产3.926.075.776.294.836.565.55造纸印刷食品饮料电子运输仓储建筑业医药生物MD营业利润/净资产6.826.025.577.883.437.67M