青岛啤酒财务分析报告.docxVIP

青岛啤酒财务分析报告

目录

一、内容描述................................................3

1.报告背景..............................................3

2.报告目的..............................................4

3.报告范围..............................................5

二、青岛啤酒概况............................................6

1.公司简介..............................................8

2.公司历史与发展........................................8

3.公司战略与业务模式....................................9

三、财务报表分析...........................................11

1.资产负债表分析.......................................12

1.1流动资产..........................................13

1.2非流动资产........................................14

1.3流动负债..........................................15

1.4非流动负债........................................17

1.5所有者权益........................................18

2.利润表分析...........................................19

2.1营业收入..........................................20

2.2营业利润..........................................21

2.3净利润............................................22

3.现金流量表分析.......................................23

3.1经营活动现金流....................................24

3.2投资活动现金流....................................26

3.3筹资活动现金流....................................27

四、财务比率分析...........................................28

1.盈利能力分析.........................................29

1.1净资产收益率......................................30

1.2总资产报酬率......................................32

1.3毛利率............................................33

1.4净利率............................................34

2.偿债能力分析.........................................35

2.1流动比率..........................................36

2.2速动比率..........................................37

2.3资产负债率........................................37

3.经营效率分析.........................................39

3.1应收账款周转率....................................40

3.2存货周转率..........................