ch 上市公司的財(cái)務(wù)華理

第五章上市公司的財(cái)務(wù)分析財(cái)務(wù)分析概述財(cái)務(wù)比率分析共同比分析第一節(jié)財(cái)務(wù)分析概述一、財(cái)務(wù)分析的目的二、財(cái)務(wù)報(bào)表簡介三、財(cái)務(wù)分析的方法四、重要事項(xiàng)對(duì)財(cái)務(wù)數(shù)據(jù)的影響五、財(cái)務(wù)分析應(yīng)注意的問題一、財(cái)務(wù)分析的目的評(píng)估公司過去的經(jīng)營業(yè)績衡量公司現(xiàn)在的財(cái)務(wù)狀況預(yù)測公司未來的發(fā)展前景二葵、唱財(cái)占務(wù)墻報(bào)榆表帝簡歉介資求產(chǎn)溜負(fù)孫債詠表歷―秤―衛(wèi)―胃了池解河公戚司體的材財(cái)所務(wù)聯(lián)狀聚況公齒司欠損尾益絮表兇―驚―訓(xùn)―各了護(hù)解旬公拔司鍛的議贏拾利浸能勿力現(xiàn)革金凡流按量氣表沃―論―獨(dú)―搖分餓析斃企銅業(yè)鉛現(xiàn)袍金情變土化款的需原登因單及常未蓬來飼獲卵取?，F(xiàn)膝金字的洞能耳力三脹、寺財(cái)賭務(wù)傲分盯析梨的爭方爬法橫葉向鍬比海較縱味向市比巷較同席業(yè)默比號(hào)較綜功合純比迅較四陡、從重冠要詢事篩項(xiàng)陡對(duì)痕財(cái)坡務(wù)筆數(shù)臉據(jù)比的蒸影完響（俗一番）勢資限產(chǎn)牛重采組援分哨析（麗二暈）插關(guān)恨聯(lián)蔑方獨(dú)交況易襖分掉析（誤三螺）胸會(huì)嚷計(jì)檢和牧稅廟收神政肢策常的喜變近化志對(duì)除業(yè)簽績扣的齡影倆響（壟一婦）醒資許產(chǎn)鄰重牌組定分垂析資細(xì)產(chǎn)般重畫組娃的釀方劍式擇：1帝、鼓擴(kuò)方張貝性贏資順產(chǎn)啦重絮組定代義切：村指垂以歪擴(kuò)竄大展公陣司需經(jīng)妥營淹規(guī)體模聾和疊資拖產(chǎn)爬規(guī)礎(chǔ)模齒為引目抄的漲的還重孟組準(zhǔn)行雨為躬。百包肆括彈購疲買著資患產(chǎn)催；床收紹購釋公御司誰；炸收浮購水股浩份傘；畜合蕩資續(xù)或逐聯(lián)惰營晴組濃建壁子汪公晉司達(dá)；潤公緣瑞司鉆合較并不。對(duì)痰公序司蘋經(jīng)辛營在和柳業(yè)箱績硬的闖影案響款：湯可幕以貌擴(kuò)蛋大助公斃司鞭的蔬經(jīng)晶營慰規(guī)景?；瑁~實(shí)階現(xiàn)錦規(guī)逆模藥效魔益低，父拓將展惹市佳場臨份王額煙和落經(jīng)莖營偏領(lǐng)蹲域楚，蚊提似高羞其傭競趟爭卸實(shí)丈力贈(zèng)。比但田是飄，集如善果犯被腰收蝕購兄兼員并膜方脈原裂來愿的倡效崗益注很牲差磚，望則原會(huì)篩拖悅累桿收喂購議方階。2僚、調(diào)瞧整耕型刊公港司跟重督組重濃組毀方象式首包輩括軋不排改融變占控測制嶄權(quán)暮的營股除權(quán)里置再換仙；趴股李權(quán)拜-漫資扎產(chǎn)壘置產(chǎn)換玩；煮不摸改意變偵公拆司逃資肝產(chǎn)澆規(guī)今模惜的筐資鎮(zhèn)產(chǎn)搞置異換矩；所縮幕小喘公畫司定規(guī)緒模刷的遲資徹產(chǎn)上出煉售陶；駕公目司楚分餃立茂；屋資攻產(chǎn)井配抖負(fù)惠債晃剝謀離區(qū)。對(duì)恐公引司喇經(jīng)洗營順和城業(yè)乒績賤的放影察響僑：如找果茫是躺實(shí)執(zhí)質(zhì)級(jí)性翻的拜重用組犧，典接聾受殃的謀資揮產(chǎn)挪又本是艙優(yōu)捏質(zhì)而資造產(chǎn)晃，齡則葉公紫司失的雁業(yè)屆績豬就免會(huì)朽提障高棟。殖如先果熊是日?qǐng)?bào)春表懲性雜的留資怎產(chǎn)怖重蹦組田，抬重倍組嶺的蜻長嚷期殲效忍益抽不熊明犯顯探，刺但側(cè)短旬期內(nèi)內(nèi)怪能捏增隆加番重峽組帶公圍司通的恩報(bào)盾表學(xué)效槳益帽。3插、控賤制飲權(quán)上變根更源型仔公夕司拌重氏組公荒司掏重蛙組送的較最比高柔形今式怒。拍控收制渣權(quán)廢的末轉(zhuǎn)百移扒方為式迎主楊要朵有繭：鐮國然有掛股鬼權(quán)框的掠無聾償草劃越撥呼；該非掏流單通姨股濫股主權(quán)素的宜協(xié)初議牲轉(zhuǎn)言讓政；綁公舟司狡股悲權(quán)恩托存管訓(xùn)；雀股陰份惡回胸購弦；欄表勤決販權(quán)木信義托歐與蒜委頓托廚書黎收惹購歲，爆交勉叉材控熟股鉤。對(duì)職公礦司艱經(jīng)膊營喊和甚業(yè)肚績葡的堵影銀響碧：肚如矮果浴控溜制寄權(quán)口變榨更遠(yuǎn)后法進(jìn)材行刪了艦恰風(fēng)當(dāng)鑒的籃經(jīng)漸營霞重沒組卻，廊則樣會(huì)封對(duì)狀公局司懸的功經(jīng)額營鄙和毒業(yè)詠績壩產(chǎn)縱生飄好證的惡影漆響室；紀(jì)反邀之州，濟(jì)則掛重穴組撤對(duì)襯公敏司舍的隊(duì)經(jīng)懲營常和判業(yè)香績相就雕沒攔有道什鈴么味影收響控。資曲產(chǎn)免重束組熱的舉效掛果陣還賞取崗決丹于笛重遺組宋后木的儉資愛產(chǎn)斥整準(zhǔn)合歐、軟人滑力芬資卡源哈配彩置偽與姜企本業(yè)萌文卻化愁的仇融返合歉、凝企偏業(yè)賭組飾織謎的弱重俊構(gòu)警是宏否悔成忌功蹄。（往二釋）春關(guān)岡聯(lián)炭方蛾交怪易慚分脹析關(guān)別聯(lián)插方伐交侵易撇是省指槽公弱司愿與怒其環(huán)關(guān)計(jì)聯(lián)港方承之遺間壘發(fā)吵生突轉(zhuǎn)酸移垃資葉源淘或罵義拾務(wù)奏的須事議項(xiàng)倍，庫而查不謹(jǐn)論哲是痕否慨收燈取身價(jià)招款往。方腳式脂：宗購辣買球或薪銷造售紛商句品榨；漢購蔽買廟或物銷月售趕除組商賊品饅以陣外裳的畢其妨他細(xì)資夾產(chǎn)倚；蠻提孔供養(yǎng)或坡接市受充勞襖務(wù)跌；嗽代民理謹(jǐn)；孔租給賃蠶；臭提繞供凳資假金棕；摸擔(dān)種保犯和犧抵蹄押澇；漲管抗理浴方添面栗的攔合戴同踐；幻玉研蟲究院與惠開堤發(fā)堡項(xiàng)嗽目供的斃轉(zhuǎn)墊移歉；朗許版可今協(xié)垂議都；嶺關(guān)盡鍵檔管閱理灶人共員餡報(bào)某酬。關(guān)誼聯(lián)槐方創(chuàng)交訊易仰往和往懶成辣為覺上認(rèn)市熄公則司罪快踐速雹調(diào)渾節(jié)亂利展?jié)檮诘木G有媽效更手愁段關(guān)抬聯(lián)哄方敬交海易型對(duì)雕上圓市芝公劃司畫的臣影傭響福：分衛(wèi)析跪關(guān)綁聯(lián)運(yùn)交嫁易麥對(duì)店公意司獎(jiǎng)業(yè)超績沒和岔經(jīng)要營瞎的鏟影厭響抓時(shí)罪，婆要謝注巷意厘交高易麗價(jià)示格斤的市公姐平堅(jiān)性就、雖關(guān)丑聯(lián)輩交劫易邊資乳產(chǎn)軟的紡質(zhì)燭量墨及挎該鹽資蒙產(chǎn)店占姻公嚼司慰資船產(chǎn)餃的去比腐重足、抵關(guān)侵聯(lián)扇交姨易縣的抱利吃潤酬占禮公毅司漲利控潤完的杠比貴重麗、遍關(guān)苗聯(lián)植交譽(yù)易杏利硬潤河產(chǎn)蛾生晌的吳持域久正性布、迫關(guān)截聯(lián)各交醬易更的庸披牢露繞是繞否師規(guī)支范行、森關(guān)摸聯(lián)眨交境易色可討能攔給施上庸市罩公燈司燦帶牙來弓的活隱冊患棕等飄。（踩三聰）監(jiān)會(huì)握計(jì)床和遼稅算收顆政陜策雀的原變暗化贏對(duì)蒸業(yè)寺績雕的紫影走響會(huì)想計(jì)護(hù)政桂策微變?yōu)V化提后覽，示會(huì)固影晶響鄉(xiāng)豐公寶司衰年霧末鹽的忘資霸產(chǎn)凍負(fù)歉債新表熱和侍利顆潤立表秋。屬如此果星采碧用漲追艦溯事調(diào)襯整刮法霉進(jìn)殺行生會(huì)躍計(jì)曬處捎理淘，快則孫會(huì)眼計(jì)檔政授策廟的辯變傅更穩(wěn)會(huì)抱影腿響竭公脆司喚年科初即及哈以廢前戶年胳度顫的朱財(cái)輔務(wù)各數(shù)理據(jù)籍。稅薦收早政逼策疲的得變漫更是也怪會(huì)潮對(duì)朽上瓜市翁公貴司途的乘業(yè)跟績貞產(chǎn)文生央一蟲定由的會(huì)影座響廢。五忽、憂財(cái)兵務(wù)涌分印析抽應(yīng)憶注刊意全的興問撿題1幅.等財(cái)秋務(wù)懼報(bào)陪表揭數(shù)黑據(jù)忠應(yīng)請(qǐng)準(zhǔn)土確濃、蓬真襪實(shí)機(jī)與科可姓靠2煮.對(duì)配財(cái)征務(wù)素分情析磚結(jié)患果段要遣進(jìn)暢行撤預(yù)吹測語性顯調(diào)斧整3探.要宇注昂意蘋公圣司虧的椅增嚴(yán)資毀行冤為國對(duì)燃財(cái)奮務(wù)躬結(jié)纖構(gòu)恭的師影元響第奇二柿節(jié)秒財(cái)樣務(wù)乒比永率嘗分覽析償版?zhèn)缒鼙蘖χ鸱謿v析資憶本邀結(jié)蒼構(gòu)堤分念析經(jīng)赤營們效刪率萬分薯析盈亮利恰能個(gè)力假分將析投厚資藥收拴益冠率瓶分伙析一熱、防償祝債前能社力顛分怎析1耽.聰流昏動(dòng)殖比枕率2宏.閱速繳動(dòng)型比企率3音.豪利襖息盡支汁付雖倍宇數(shù)4脾.之應(yīng)咽收夠賬銀款朋周航轉(zhuǎn)薄率森和劃周辜轉(zhuǎn)鉗天鴉數(shù)1閥.畝流饒動(dòng)浴比錘率流腎動(dòng)盡比砍率列=奧流液動(dòng)唐資可產(chǎn)÷流葬動(dòng)根負(fù)宮債流惕動(dòng)舒比費(fèi)率鑼可戒以絨反敲映讓短槍期暢償戰(zhàn)債以能飯力居，皂而線且眾，倘排刻除如了辛公殼司罩規(guī)潛模憶對(duì)炮計(jì)榴算專的智影明響榜，制便努于助不柜同拐規(guī)究模欣的揚(yáng)公夜司末相且互耽比桐較紋或總者妥同笑一毒公恢司充不玩同鴨時(shí)足期堵的潔比寨較真。一營般是認(rèn)判為匪，參生園產(chǎn)勻企別業(yè)避合隸理今的舌最帶低寇流歷動(dòng)擱比甩率睛是逼2硬。2蠶.村速網(wǎng)動(dòng)女比介率速案動(dòng)吼比愉率挨=陵（佛流總動(dòng)傘資滔產(chǎn)–存瓜貨若）÷流吧動(dòng)佩負(fù)元債通贏常驕認(rèn)尺為哄正起常睡的杰速籌動(dòng)烤比歸率捉為1，嫂低釣于1的液速巨動(dòng)扒比悉率智被嚷認(rèn)摔為螞是碗短充期不償戚債節(jié)能拘力怨偏酸低碗。允但換具損體畜分碧析晴時(shí)挑要詞因帖公狠司飼而閑異卵。保閉守載速熱動(dòng)冶比右率看=迎（學(xué)現(xiàn)柄金以+悟短縱期慣債罩券容+濾應(yīng)禾收貞賬撿款泛凈襪額冬）÷流傳動(dòng)叼負(fù)割債3仁.幅利筑息費(fèi)支積付討倍手?jǐn)?shù)利滾息捉支壯付困倍椅數(shù)串=壇稅兄息主前沙利據(jù)潤÷利威息紗費(fèi)蹄用利亮息條支樹付板倍房誠數(shù)慣越詠大攜，凱說闊明敏企笑業(yè)徹償毛付萌利紛息睛的咬能派力厚越事大彎。投吵資伐者懲應(yīng)零關(guān)結(jié)注監(jiān)上才市破公心司廊近拜幾榴年秒中帥經(jīng)啞營仍效好益?zhèn)}最絞差馬的螞年道度詞的頁利乘息歡支玻付議倍很數(shù)宵。輔刪助息分晶析扁指粘標(biāo)軋：長各期稈債刑務(wù)皂與本營揪運(yùn)霸資刑金輸比序率忽=酒長蜜期圾負(fù)派債÷（喇流姓動(dòng)零資賞產(chǎn)–流浴動(dòng)徑負(fù)崗債伙）長蕩期腫債洪務(wù)冰與攜營拌運(yùn)岔資港金把比壯率唐不蝕應(yīng)躬大糊于14省.海應(yīng)長收究賬織款紀(jì)周造轉(zhuǎn)燒率看和倆周奪轉(zhuǎn)忍天伯?dāng)?shù)應(yīng)終收望賬關(guān)款隱周斥轉(zhuǎn)貨率獻(xiàn)=思銷倡售燥收霞入÷平俗均彎應(yīng)堂收匪賬舊款應(yīng)扁收證賬向款叫周柜轉(zhuǎn)韻天題數(shù)津=夢3鏡6城0羨天÷應(yīng)偉收栗賬?？钍苡邹D(zhuǎn)慚率應(yīng)鬧收抄賬脅款租周榮轉(zhuǎn)獸率愉越音高布，篩周流轉(zhuǎn)延天漠?dāng)?shù)舌越吧短債，臟說帝明飼公障司變的承應(yīng)夏收森賬詢款叫收囑回控越覆快戶。二島、裂資獎(jiǎng)本集結(jié)誤構(gòu)父分竄析1極.揮股果東志權(quán)需益杯比末率2篩.盾資曠產(chǎn)監(jiān)負(fù)顏債累比顧率3轎.賤長峽期茅負(fù)焦債尚比鋪率4股.怨股抬東慢權(quán)跑益蒜與灑固鑰定案資蒜產(chǎn)貓比莊率1尾.孩股凝東幟權(quán)經(jīng)益洗比丑率股畝東撤權(quán)呢益仆比野率=股賓東恨權(quán)戲益繳總益額夢÷成資金產(chǎn)鄉(xiāng)豐總臥額譯×1征0侵0董%通京常廣認(rèn)始為卻，形股恥東茶權(quán)撥益汪比將率撈高安，陜是最低思風(fēng)衛(wèi)險(xiǎn)向、具低育報(bào)描酬持的紐奉財(cái)潑務(wù)隱結(jié)蛾構(gòu)呈；狐股琴東拒權(quán)懇益頃比錢率姑低耕是扛高位風(fēng)供險(xiǎn)圓、汁高絞報(bào)術(shù)酬坑的鳳財(cái)提務(wù)智結(jié)玩構(gòu)昆。2滋.踐資劇產(chǎn)悉負(fù)侵債相比您率資勵(lì)產(chǎn)離負(fù)賀債察率層=臺(tái)負(fù)厚債克總圣額÷資泡產(chǎn)謎總返額×犧1片0蘆0賄%從遷債鍛權(quán)盾人茄的刷角搏度蝴看傅，隊(duì)上片市街公咐司繞的堅(jiān)資騾產(chǎn)睡負(fù)夾債顆比逐率召越底低水越臉好。從可股烈東冬的職角鋒度彎看激，副當(dāng)夏上笨市村公批司胖的舟利貢潤愧率哪高臉于妥借鳳款棚利讓息萍率糞時(shí)奧，稻資喇產(chǎn)司負(fù)填債剃比瓦率筐越遙高貢越典好3哈.婦長胡期心負(fù)教債解比絡(luò)率長迎期盯負(fù)飛債臨比洲率=長兆期掃負(fù)全債學(xué)÷竿資宗產(chǎn)須總字額艦×1正0蛇0駐%同幕流肉動(dòng)?xùn)|負(fù)喚債嘴相執(zhí)比離，曉長飽期蓋負(fù)穗債鏈對(duì)貢上踏市虛公傷司弊短酷期轉(zhuǎn)內(nèi)福的皂還宋債倆壓閃力瞇小示，潛同近所們有也者泉權(quán)懷益傅比建較西，紐奉長藍(lán)期蒸債逮務(wù)噴的角穩(wěn)靈定骨性舅要?dú)w差滾一拋些拜，惱特滴別接是摟在泰經(jīng)冤濟(jì)盼衰起退流期醒更慈是撇如先此質(zhì)，獨(dú)所的以堅(jiān)長襲期贏負(fù)晴債裝率狐也改不勸能自太陡高漿。4卻.剃股啟東記權(quán)訴益若與石固禾定阻資戒產(chǎn)瓶比攝率股足東箏權(quán)謝益妹與華固溝定色資番產(chǎn)蚊比堡率=股遺東蓮權(quán)括益伴總孔額忽÷蛛固姓定摘資耗產(chǎn)企總都額扇×1睬0可0姓%該禿比弓率架越舟大豎，玻說鑼明企資菠本滿結(jié)毫構(gòu)頃越岸穩(wěn)映定淚，洋財(cái)亦務(wù)趟風(fēng)遭險(xiǎn)西越愿小乏，專因初為須所來有腥者敢權(quán)眨益喪沒角有靈償占還執(zhí)期石。三朝、旬經(jīng)斬營脂效腳率告分旅析1弓.存就貨拘周臨轉(zhuǎn)獻(xiàn)率軍和枕存秤貨議周置轉(zhuǎn)勸天陰數(shù)2知.巷固苦定奮資巡壽產(chǎn)滲周合轉(zhuǎn)陜率3屯.折總訂資旗產(chǎn)恩周跌轉(zhuǎn)殃率4喉.繡股宰東廣權(quán)肥益館周弓轉(zhuǎn)迷率5輔.殊主新營鄭業(yè)脾務(wù)靜收呈入駁增攔長裝率1陜.存趁貨敵周絞轉(zhuǎn)循率摟和孝存廚貨裂周撇轉(zhuǎn)紫天禾數(shù)存漠貨費(fèi)周招轉(zhuǎn)截率躬=趨銷震貨鴨成逐本÷平宿均那存房誠貨存臟貨態(tài)周和轉(zhuǎn)封天追數(shù)儲(chǔ)=奸3俱6棋0影天÷存關(guān)貨念周綱轉(zhuǎn)過率一婆般累而躺言獻(xiàn)，誦存愧貨幟周乳轉(zhuǎn)岸速物度壟越僵快筍，樂存閣貨長的筐占蘋用樓水爸平寫越擱低宵，磁流姑動(dòng)變性槍越鍵強(qiáng)墾，嶄存裹貨明轉(zhuǎn)嚷?lián)Q反為追現(xiàn)夾金?；蛉粦?yīng)察收復(fù)賬照款社的舒速也度躺越行快述。該贈(zèng)指好標(biāo)琴反倘映讀公揀司季存載貨熊管借理認(rèn)的扎水沫平生以壯及主整徑個(gè)拳公麥司證的樹管趟理儀水底平扒，君同技時(shí)斃也晌反舍映訊公虎司惹的未短澡期示償究債逃能眾力紐奉。2醉.醋固顆定櫻資蛛產(chǎn)巡壽周抄轉(zhuǎn)項(xiàng)率固衣定冷資樂產(chǎn)蹦周謀轉(zhuǎn)馳率=銷號(hào)售塘收陸入肝÷雪平言均岡固巨定由資鹿產(chǎn)平慮均劇固咬定枯資禁產(chǎn)=（稿年腦初職固飯定李資荷產(chǎn)+年驕末保固聾定巖資潮產(chǎn)叛）辣÷2該糕指賀標(biāo)哥越鋒高守，邊表耐明億固點(diǎn)定菜資右產(chǎn)農(nóng)運(yùn)逝用督效造率墨越圣高獅。3悲.槳總腎資屑產(chǎn)密周軋轉(zhuǎn)廈率總偷資陶產(chǎn)誦周諸轉(zhuǎn)適率防=專銷螺售策收錢入÷平貪均欣資遠(yuǎn)產(chǎn)炒總指額總敘資連產(chǎn)億周挖轉(zhuǎn)城率驕反旦映跳了殲公竟司濃資炮產(chǎn)棋總通額螺的戴周遷轉(zhuǎn)翅速難度把。股周撫轉(zhuǎn)辰率梁越單高父，歷說燃明咳總凍資縣產(chǎn)壞的促周煙轉(zhuǎn)賤速希度弄越刷快墨，恭銷努售皇能額力讀越障強(qiáng)萍。4蘋.漢股肉東崇權(quán)疏益碑周媽轉(zhuǎn)逃率股找東才權(quán)樹益湖周果轉(zhuǎn)扔率=銷存售道收迷入仍÷悼平郵均志股堂東添權(quán)建益該定比睛率輔越昏高頁，霧效爹率純越玩高攏，鏈表鉤明旦公鑰司澡運(yùn)叢用賣資夸金炮的坐能炒力明越歸高珠。5成.值主矛營艷業(yè)腔務(wù)寨收絡(luò)入權(quán)增獵長識(shí)率主窯營尿業(yè)喘務(wù)頸收幫入練增幕長肚率=（絕本躲期辭主約營誓業(yè)偉務(wù)史收慮入－上革期誦主逼營貞業(yè)攤務(wù)蛾收響入他）碎÷慰上肺期退主衫營扁業(yè)廚務(wù)左收傘入螺×1馳0籍0被%該菠指足標(biāo)社可遲以戚用保來扶衡圈量閑公響司欣的妥產(chǎn)間品計(jì)生荷命臺(tái)周溉期亂。低一來般纖來燃說穴，召如肉果闖該棵指遇標(biāo)谷超答過1聲0樹%，將說在明貪公爽司弟產(chǎn)詳品晶處枝于曠成待長齡期角；鼓如亂果面在5置%至1巡壽0歐%之?dāng)㈤g別，妥說球明嗎公坑司張產(chǎn)祝品粥已忠進(jìn)榮入律穩(wěn)貢定桐期斃；貞低舞于5鬼%，燥說緒明煤公灰司典產(chǎn)瓶品俊已權(quán)進(jìn)隊(duì)入御衰銅退洲期挺。四眨、資盈憂利已能梢力扮分歇析1敗.秧銷姨售受毛創(chuàng)利遞率2渣.咸銷抱售度凈航利眠率3及.耐資榜產(chǎn)作收吉益釣率4讀.仰股韻東籍權(quán)族益尸收濾益李率5犁.句主取營野業(yè)鹿務(wù)昌利林潤異率1獵.癢銷火售爹毛鬼利煙率銷它售俗毛規(guī)利呈率炸=則（砌銷尖售矛收惑入–銷免售雅成繭本糟）÷銷筍售鏡收損入×1亮0即0西%毛史利攝率累越召大咐，蜓說漠明地公旁司它的迎盈窯利似能姿力妨越投強(qiáng)們。2枝.呆銷扁售膝凈撥利躺率銷肉售悟凈稅利游率=凈漢利匹潤脖÷攔銷療售報(bào)收彩入坦×1偽0殖0凈%銷屯售究凈傭利貿(mào)率漆指然標(biāo)舍反翅映遼公江司偷每撞百喇元蒸銷米售吃收字入蕉帶佛來街的思稅分后森利慢潤連的蘋多西少賄，邪表彎示王銷左售筆收址入呈的傅收較益?zhèn)闼绞帯?每.駁資凍產(chǎn)韻收拜益謊率資段產(chǎn)赤收具益蜓率=凈巴利狀潤耳÷購平尺均繁資測產(chǎn)蔥總燙額野×1攜0偵0香%平蜂均在資件產(chǎn)圖總肚額=（懲期讓初密資羽產(chǎn)筍總仇額晝＋展期疫末省資年產(chǎn)粘總魄額械）缺÷2資覺產(chǎn)僅收頓益瘋率義越龍高減，宿說千明條資議產(chǎn)懇利雙用域效醬果咽越北好綱。4陡.金股接?xùn)|方權(quán)筐益戚收古益蛙率股解東嚴(yán)權(quán)蜻益崖收癢益耕率=凈暈利丟潤曲÷傭平吳均厭股免東蘆權(quán)漂益型×1捆0薪0弓%股盞東映權(quán)抵益漁收榜益聾率堪越愈高箏，滿說仍明交投嗽資唇帶狹來土的泳收即益飛越東高愚。5興.譜主險(xiǎn)營煎業(yè)魂務(wù)腿利浩潤索率主閃營蛙業(yè)劃務(wù)制利舟潤妄率=主陳營忙業(yè)光務(wù)傷利憐潤÷主普營助業(yè)礎(chǔ)務(wù)桑收渡入觸×1巾0塔0鹽%如粉果病公恰司筋的俘主葛營逮業(yè)幻玉務(wù)致突殘出抱，姿主傷營集業(yè)逆務(wù)衛(wèi)利肝潤印率禽高來，較則耗說嚷明怎公奔司主有緊較返強(qiáng)夏的辨競漏爭丟力得。五延、違投旱資鋤收冊益基率解分蒼析1膝.蓋普豆通急股草每艇股鄰凈邀收燭益2芹.跟股川息父發(fā)邁放麗率3航.吹普勁通逃股訓(xùn)獲挪利述率4括.葬本西利剪比5餡.謝市宴盈衛(wèi)率6視.展投今資貢收獸益啦率7大.女每屯股暑凈虹資基產(chǎn)8們.攏凈學(xué)資云產(chǎn)裹倍雪率1漏.懶普?qǐng)D通杠股鬼每詢股必凈柳收織益普獎(jiǎng)通貴股菠每筑股像凈績收歡益=（珠凈防利-優(yōu)均先梯股杠股脆息販）刷÷敗發(fā)頸行省在叛外弟的疲加岡權(quán)或平捷均魂普塌通織股突股承數(shù)該貞指異標(biāo)誕反找映膚普暢通迷股黑的帝獲睛利匹水誕平沾。啊指池標(biāo)幸值噸越子高明，佛股眉東擦的沫投嶄資屯效度益擠越躺好說。2斜.樣股犯息客發(fā)衫放斯率股洲息耐發(fā)蹲放粉率=每透股按股界利說÷楚每蝴股湖凈皇收亭益德×1爐0躬0彩%該文指繁標(biāo)暈反牛映稅普柳通轟股枝股肥東卷從帝每漸股疏的畫凈愧收侵益喚中牢分夕得遙多煩少川數(shù)散額咸。松除議非歐公買司撒將押凈衣收敵益手投行入繼到修好眼的么項(xiàng)堪目駁，爬否耐則史，委應(yīng)鑼該路給蛾股傲東趴多度發(fā)搭放欺股桿利率。3踩.度普儲(chǔ)通煉股潑獲謝利支率普供通殊股躍獲征利肉率=每賢股而股歸息看÷醬每廈股云市撞場見價(jià)形×1扯0置0醬%已亭持墳有炭股嶺票糞的擴(kuò)投寬資紡者漂在仍分對(duì)析邁所凈持蹦股零票易的悄獲喜利該率買時(shí)艙，盾股何票掩市嫁場再價(jià)鋼采公用殖投犧資景者孤購款買默股紗票互時(shí)漲支雞付遍的均價(jià)怎格收；準(zhǔn)初備術(shù)投鼓資肆的塵投真資跳者通在驅(qū)分撐析沿購季買卡對(duì)棍象冶的詠獲蜻利厚率縫時(shí)款，污股因票痰價(jià)投格沉采可用倒即培時(shí)雄價(jià)翻格溫。在已每廟股貿(mào)收彎益孤一娘定快的膀情駐況根下握，僅獲選利貿(mào)率脹越片低詳，惡說催明薄股統(tǒng)票錦價(jià)里格較相扶對(duì)腐越笨高漲；閱獲碗利困率千越同高饒，客說溉明達(dá)股搞票穗價(jià)猶格矛相破對(duì)混越絡(luò)低鄭，較投東資繞價(jià)挨值年相殃對(duì)減越劫大辦。4輝.份本猴利霜比本袖利瞎比=每襯股攻市便場藍(lán)價(jià)碌格÷每叨股仁股夕息就烘某農(nóng)公先司蒼股喇票指本遷身瘦來扒說蔑，友倍擺數(shù)洞越錦低掠，鉛投茂資睡風(fēng)引險(xiǎn)題越爬小紀(jì)，板股叼價(jià)丈上龜升姑空德間岸相察對(duì)渴越篇大繩。5飲.伯市瓜盈槍率警（艷P鑄/頭E綱)市偽盈掉率=每湊股桿市僵場扯價(jià)失格÷每魄股海稅舊后侮利退潤市役盈跡率膨高圈，郊一姨般遵意淋味鞠著梯市決場腹對(duì)鍵公漸司液的渴未甲來竹看殃好請(qǐng)。衡口量帝風(fēng)痰險(xiǎn)曲的摔重墓要址指既標(biāo)不剪能私用返于猴不矮同劃行映業(yè)帝的兄比笛較6善.陸投鬧資近收凡益圾率投注資泳收芒益港率=投灣資東收體益滅÷轎平桃均卻投知資帽額茂×1載0儀0險(xiǎn)%平插均析投篩資室額=（高期禮初鳴長檢、爸短廳期竿投劇資+期場末括長臥、設(shè)短妻期摸投斤資枝）雨÷2投晌資住收?qǐng)F(tuán)益露率拜越石高滔越