財務(wù)管理形考4最終題Word版

1、傳播優(yōu)秀word版文檔 ，希望對您有幫助，可雙擊去除！23.請搜集某一上市公司近期的資產(chǎn)負(fù)債表和利潤表，試計算如下指標(biāo)并加以分析。1 應(yīng)收帳款周轉(zhuǎn)率2 存貨周轉(zhuǎn)率3 流動比率4 速運比率5 現(xiàn)金比率6 資產(chǎn)負(fù)債率7 產(chǎn)權(quán)比率8 銷售利潤率資產(chǎn)負(fù)債表會企01表日期:2012-03-31金額：元資 產(chǎn)行次期末余額年初余額負(fù)債及所有者權(quán)益行次期末余額年初余額流動資產(chǎn)：流動負(fù)債： 貨幣資金163,390,168.4064,442,313.15 短期借款51 交易性金融資產(chǎn)2 交易性金融負(fù)債52 應(yīng)收票據(jù)32,207,980.001,240,000.00 應(yīng)付票據(jù)532,300,000.001,000,

2、000.00 應(yīng)收賬款426,265,761.6622,265,002.61 應(yīng)付賬款5458,282,569.2757,129,497.71 預(yù)付款項5178,089.02816,023.65 預(yù)收款項552,222,064.826,087,013.24 應(yīng)收利息7 應(yīng)付職工薪酬56971,889.101,373,357.42 應(yīng)收股利 應(yīng)交稅費571,061,803.75757,570.82 其他應(yīng)收款8228,914.02195,075.85 應(yīng)付利息5830,465.7530,465.75 存貨914,041,476.8618,001,044.87 應(yīng)付股利59 一年內(nèi)到期的非流動資產(chǎn)

3、10 其他應(yīng)付款60292,240.85322,413.55 其他流動資產(chǎn)11 一年內(nèi)到期的非流動負(fù)債61流動資產(chǎn)合計12106,312,389.96106,959,460.13 其他流動負(fù)債62流動負(fù)債合計6365,161,033.5466,700,318.49非流動資產(chǎn)：非流動負(fù)債： 可供出售金融資產(chǎn)15 長期借款65 持有至到期投資16 應(yīng)付債券66 長期應(yīng)收款17 長期應(yīng)付款67 長期股權(quán)投資18 專項應(yīng)付款68 投資性房地產(chǎn)19 預(yù)計負(fù)債69 固定資產(chǎn)2044,501,499.9944,529,913.17 遞延所得稅負(fù)債70 在建工程21202,175.2032,600.00 其他

4、非流動負(fù)債71 工程物資22 非流動負(fù)債合計72 固定資產(chǎn)清理23 負(fù)債合計7365,161,033.5466,700,318.49 生產(chǎn)性生物資產(chǎn)24 油氣資產(chǎn)25 所有者權(quán)益(或股東權(quán)益)：77 無形資產(chǎn)2617,086,600.1817,187,904.12 實收資本(或股本)7845,000,000.0045,000,000.00 開發(fā)支出27 資本公積7940,000,000.0040,000,000.00 商譽28 減：庫存股80 長期待攤費用298,882,384.958,579,033.17 盈余公積811,585,108.231,585,108.23 遞延所得稅資產(chǎn)30236

5、,056.87236,056.87 未分配利潤8225,474,965.3824,239,540.74 其他非流動資產(chǎn)31 少數(shù)股東權(quán)益83 非流動資產(chǎn)合計3270,908,717.1970,565,507.33 所有者權(quán)益（或股東權(quán)益）合計85112,060,073.61110,824,648.97資產(chǎn)總計33177,221,107.15177,524,967.46負(fù)債和所有者權(quán)益(或股東權(quán)益)總計86177,221,107.15177,524,967.46利潤表會企02表日期:2012-03-31單位：元項 目行次本月數(shù)本年累計數(shù)去年同期累計數(shù)一、營業(yè)收入19008154.88260577

6、89.7849,422,992.62減：營業(yè)成本27652856.8822984966.1638,831,383.11營業(yè)稅金及附加343658.30138808.78316,670.09銷售費用4116618.95418155.15352,266.02管理費用5347690.581054544.71934,961.74財務(wù)費用6-202841.43-202692.0428,111.13資產(chǎn)減值損失7210566.27210566.271,154,309.05 加：公允價值變動收益8投資收益9其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益10二、營業(yè)利潤11839,605.331,453,440.757

7、,805,291.48 加：營業(yè)外收入121,634.70減：營業(yè)外支出13其中：非流動資產(chǎn)處置損失14三、利潤總額15839,605.331,453,440.757,806,926.18減：所得稅16125,940.80218,016.111,171,038.93四、凈利潤17713,664.531,235,424.646,635,887.251.平均應(yīng)收賬款=（期初應(yīng)收賬款+期末應(yīng)收賬款）/2=（26265761.66+22265002.61）/2=24265382.135應(yīng)收賬款周轉(zhuǎn)率（次）=銷售收入/平均應(yīng)收賬款=26057789.78/24265382.135=1.07次2.平均存貨

8、余額=（期初存貨+期末存貨）/2=（14041476.86+18001044.87）/2=18153239.735存貨周轉(zhuǎn)率（次）=銷貨成本/平均存貨余額=22984966.16/18153239.735=1.27次3.流動比率=流動資產(chǎn)合計/流動負(fù)債合計*100%=106312389.86/65161033.54*100%=163.15%4.速運資產(chǎn)是指流動資產(chǎn)扣除存貨之后的余額=106312389.96-14041476.86=92270913.1速運比率=速運資產(chǎn)/流動負(fù)債*100%=92270913.1/65161033.54*100%=141.60%5.現(xiàn)金比率=（貨幣資金+有價證券）/流動負(fù)債*100%=63390168.4/65161033.54*100%=97.28%6.資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額*100%=65161033.54/177221107.15*100%=36.77%7.產(chǎn)權(quán)比率=負(fù)債總額/所有者權(quán)益總額*1