財(cái)務(wù) 第四章資產(chǎn)負(fù)債表

第四章資產(chǎn)負(fù)債表分析第一節(jié)資產(chǎn)負(fù)債表分析的目的與內(nèi)容第二節(jié)資產(chǎn)負(fù)債表水平分析第三節(jié)資產(chǎn)負(fù)債表垂直分析第四節(jié)資產(chǎn)負(fù)債表項(xiàng)目分析第一節(jié)資產(chǎn)負(fù)債表分析的目的與內(nèi)容資產(chǎn)負(fù)債表分析的目的資產(chǎn)負(fù)債表分析的內(nèi)容資產(chǎn)負(fù)債表分析的目的，就在于了解企業(yè)會(huì)計(jì)對(duì)企業(yè)財(cái)務(wù)狀況的反映程度，所提供會(huì)計(jì)信息的質(zhì)量，據(jù)此對(duì)企業(yè)資產(chǎn)和權(quán)益的變動(dòng)情況以及企業(yè)財(cái)務(wù)狀況做出恰當(dāng)?shù)脑u(píng)價(jià)。一、資產(chǎn)負(fù)債表分析的目的具后體徐來申說焦就圓是徒：通摔過耍資稈產(chǎn)飽負(fù)皮債伶表滾分捧析棗，清揭右示膊資革產(chǎn)匆負(fù)辣債昆表沈及負(fù)相罰關(guān)眨項(xiàng)杰目疏的則內(nèi)撕涵夜。通去過現(xiàn)資屈產(chǎn)嚼負(fù)舟債歲表漏分燈析撕，癢了丙解佩企漲業(yè)護(hù)財(cái)馳務(wù)往狀嗎況托的扣變社動(dòng)如情檔況腸及遞變能動(dòng)乖原拘因籃。通僵過透資電產(chǎn)談負(fù)水債猴表幕分憐析廚，臘評(píng)上價(jià)束企粱業(yè)辦會(huì)曠計(jì)近對(duì)掃企孤業(yè)直經(jīng)掙?duì)I窯狀階況井的貼反盯映字程渴度露。通幕過白資房誠(chéng)產(chǎn)爪負(fù)米債同表餅分棚析濱，支評(píng)拳價(jià)更企等業(yè)采的眠會(huì)馳計(jì)補(bǔ)政司策煙。通陽過況資臺(tái)產(chǎn)亦負(fù)薪債映表絞分張析鐘，蔥修晌正鵝資怪產(chǎn)穗負(fù)熟債犧表腎的沸數(shù)陰據(jù)序。資笛產(chǎn)確負(fù)歸債犧表平分富析水主極要辱包秋括筒以繼下芬內(nèi)愈容悲：1狐.資偏產(chǎn)附負(fù)斥債竿表斥水琴平薪分慎析2我.資哈產(chǎn)模負(fù)年債順表河垂婦直葬分青析3厚.資養(yǎng)產(chǎn)信負(fù)因債丸表指趨載勢(shì)屈分令析4舒.資笛產(chǎn)店負(fù)匪債艦表香項(xiàng)紙目殖分牲析二掩、交資符產(chǎn)去負(fù)療債宮表輔分襖析掛的矛內(nèi)貴容第覽二瀉節(jié)忠資嘗產(chǎn)為負(fù)魯債統(tǒng)表內(nèi)水抓平編分壘析資寨產(chǎn)表負(fù)廈債覆表柱水跨平疏分李析死表甲的瓶編弦制資腫產(chǎn)冤負(fù)現(xiàn)債妥表洋變健動(dòng)偶情駕況鵲的市分枕析弊評(píng)搖價(jià)資務(wù)產(chǎn)么變嫌動(dòng)懼的波合范理休性藝與墳效射率蠶性等分上析敏評(píng)封價(jià)資碧產(chǎn)撤負(fù)允債芹表包變駝動(dòng)畢原珠因腿的橋分恢析獲評(píng)貧價(jià)一豆、昨資思產(chǎn)逆負(fù)冰債襲表雄水惠平菌分哥析線表駕的夏編貸制資顛產(chǎn)附負(fù)禮債謹(jǐn)表厚水夕平截分搬析喝的牽依估據(jù)娘是身資當(dāng)產(chǎn)坊負(fù)艇債憂表輕，隨通枝過傳采郵用鵝水廈平奇分純析靠法典，腰將鋪資撿產(chǎn)困負(fù)渣債閃表倒的尋實(shí)放際蜻數(shù)脅與牙選船定嬌的艷標(biāo)囑準(zhǔn)組進(jìn)威行踩比平較掃，歸編萄制遞出檔資伴產(chǎn)負(fù)負(fù)領(lǐng)債秋表押水絞平傳分烏析架表德，壤在躲此及基寒礎(chǔ)仿上姜進(jìn)尤行孤分釣析目評(píng)象價(jià)特。資虎產(chǎn)耕負(fù)暮債趁表綱水垃平領(lǐng)分討析拒除給了膀要鵲計(jì)無算宗某財(cái)項(xiàng)脾目并的贏變犯動(dòng)敵額渾和非變照動(dòng)棉率肚外卻，擁還誕應(yīng)敲計(jì)轎算捏出艱該桑項(xiàng)樓目誓變臂動(dòng)刷對(duì)使總攝資砍產(chǎn)拿或瞇負(fù)蛇債噴和蔑所媽有饑者含權(quán)冰益覆總扇額繭的配影重響恢程寸度控。在計(jì)俗算另公才式綱為負(fù)：二墾、條資藥產(chǎn)勾負(fù)并債懷表取變虜動(dòng)占情銷況鋸的陪分候析退評(píng)檢價(jià)企板業(yè)鍋通所過散舉害債族，置或秧吸幻玉收葛投拌資壞人斤投住資由來促滿絨足悔對(duì)宜企躁業(yè)蟲資枝產(chǎn)虛的瓦資左金發(fā)融使通鑒，華從幕而主產(chǎn)焰生找了癢債巖權(quán)殼人示、止投填資餃人居對(duì)暫企跪業(yè)餐資梢產(chǎn)溜的而兩梅種盲不襯同脅要亞求姑權(quán)治，剝即才權(quán)禮益輪。資婦產(chǎn)郵、憲權(quán)漸益您分歡別促列密示偽在弓資朝產(chǎn)貫負(fù)夸債返表伍左罩右精兩綿方敵，海反錫映僻出混企等業(yè)商的晨基惑本剪財(cái)查務(wù)蜂狀腦況趣，辱對(duì)刑資瞇產(chǎn)耽負(fù)我債紫表低變害動(dòng)番情博況陶的阻分斑析熊評(píng)跪價(jià)迎也注應(yīng)智當(dāng)慮從凳這動(dòng)兩六大約方兩面皇進(jìn)脫行川。（白一皇）匯從呼投伸資啄或維資離產(chǎn)濾角聞度動(dòng)進(jìn)萄行膝分跑析律評(píng)耐價(jià)分印析燈總樹資柿產(chǎn)茫規(guī)介模渾的駱變閥動(dòng)卻狀汁況榨以守及負(fù)各榮類奔、辮各這項(xiàng)艷資罵產(chǎn)兵的廈變紀(jì)動(dòng)購狀刑況傍，貿(mào)揭層示那出塑資進(jìn)產(chǎn)慶變爭(zhēng)動(dòng)念的廊主雙要紀(jì)方鵲面供。發(fā)造現(xiàn)瓜變領(lǐng)動(dòng)幼幅拌度繞較艱大由或尼對(duì)瘡總旋資蔬產(chǎn)郵變暮動(dòng)孟影稀響規(guī)較避大痛的蔥重所點(diǎn)挑類難別捏和雕重?cái)z點(diǎn)魂項(xiàng)蠶目圓。要邪注匪意證分銀析洋資優(yōu)產(chǎn)遙變帝動(dòng)食的耗合橋理搜性術(shù)與學(xué)效撲率單性隙。注煤意降考幣察陸資窗產(chǎn)攪規(guī)清模葉變寄動(dòng)些與窯所完有侍者撇權(quán)積益紹總嘴額云變巡壽動(dòng)臂的融適頑應(yīng)裁程肢度濕，筍進(jìn)倉而途評(píng)麗價(jià)聞企天業(yè)美財(cái)駐務(wù)簽結(jié)煎構(gòu)腔的寸穩(wěn)蒙定虛性青和辨安峽全慌性趁。注趴意根分楚析唐會(huì)鉆計(jì)項(xiàng)政先策姜變甩動(dòng)敵的混影劈燕響鑄。主流厲動(dòng)礎(chǔ)資躲產(chǎn)次（噸左順邊能）因總童資切產(chǎn)主非網(wǎng)流歸動(dòng)皆資怖產(chǎn)次（庭二助）蟲從廊籌糟資采或犧權(quán)裕益魚角餐度冰進(jìn)罵行潮分吃析團(tuán)評(píng)圖價(jià)分橫析味權(quán)步益臺(tái)總贏額行的歇變判動(dòng)勒狀吸況拴以匪及捆各課類遣、傅各林項(xiàng)轎籌互資純的垮變居動(dòng)瞞狀解況擺，刮揭憶示驢出欺權(quán)炭益庫總乖額端變屋動(dòng)輪的葡主索要勾方覽面勢(shì)。發(fā)決現(xiàn)倡變水動(dòng)名幅傅度金較助大暫或隔對(duì)找權(quán)倆益暮總視額馬變劈燕動(dòng)勇影嗓響軟較授大腎的斧重顛點(diǎn)仆類涂別呢和湊重茅點(diǎn)保項(xiàng)套目乓，欲為午進(jìn)玩一朋步勒分柄析柴指緩出盾方偶向贏。注省意趟分咳析暗評(píng)赤價(jià)氣表話外屑業(yè)噸務(wù)災(zāi)的樣影丸響災(zāi)?；虻鹩袑邑?fù)唐債混：是寸指素過作去英交弓易貸或青事贏項(xiàng)放形慰成惰的潛核在嶺義橫務(wù)，議其際存震在團(tuán)須掠通照過蜓未凡來勝不清確念定躁事五項(xiàng)羞的拖發(fā)核生炒或盜不萍發(fā)恒生鍬予草以餡證臉實(shí)爹；揮或盞過板去酬交檢易醉或銅事私項(xiàng)湯形昂成撇的現(xiàn)唱實(shí)類義住務(wù)，船履爽行賣該褲義爽務(wù)礦不探是南很財(cái)可男能李導(dǎo)澆致徐經(jīng)們濟(jì)盼利散益超流纖出慌企鍋業(yè)患或敲該返義蓬務(wù)雪的估金償額侵不抹能絕可俊靠羨計(jì)厚量筑。預(yù)寺計(jì)貪負(fù)啦債（桌計(jì)垃入喬資校產(chǎn)炮負(fù)爪債設(shè)表舒）不：逗現(xiàn)炕實(shí)業(yè)義賺務(wù)饞、棟很藥可宰能符導(dǎo)脅致外經(jīng)哨濟(jì)懇利死益抹流務(wù)出型企番業(yè)杯、無金陽額慢能斬夠萄可川靠壩計(jì)澇量象。流紡動(dòng)蔑負(fù)疊債（建主宵）負(fù)許債非繭流樹動(dòng)燭負(fù)漆債碰（輩次編）（掩右翠邊倒）復(fù)權(quán)搏益主所嗚有靈者耀權(quán)惠益次三恭、軟資廁產(chǎn)犯變蹈動(dòng)潑的慈合調(diào)理謹(jǐn)性坡與倚效扣率游性慨分縣析古評(píng)辣價(jià)呀（旁了露解鴿）對(duì)丹總莖資贈(zèng)產(chǎn)故變僑動(dòng)鐮情追況框進(jìn)版行催分肥析土，摟不劈燕僅燙要啦考徒察秘其孔增漸減晴變附動(dòng)階額貼和訴變唯動(dòng)衛(wèi)幅貌度場(chǎng)，術(shù)還趣要洞對(duì)閣其禾變忽動(dòng)嫁的瞧合童理枕性盞與睛效威率后性伏進(jìn)收行疼分嬸析漲。對(duì)滅資業(yè)產(chǎn)朗變沖動(dòng)償合臭理暖性霉與嚷效錢率冊(cè)性觀的皇分銀析傾評(píng)心價(jià)蘇，婆可觸借掘助植企裹業(yè)竭產(chǎn)鏡值聲、地營(yíng)哭業(yè)滔收捆入茄、療利臘潤(rùn)撐和修經(jīng)跪營(yíng)灶活攝動(dòng)訂現(xiàn)灣金姐凈良流粒量屠等長(zhǎng)指桑標(biāo)訴。通斥過唱資河產(chǎn)僅變企動(dòng)耳與癥產(chǎn)仍值曬變紅動(dòng)搬、體營(yíng)析業(yè)膛收呆入魚變支動(dòng)畜、往利介潤(rùn)訂變訊動(dòng)后及博經(jīng)墨營(yíng)鍵活立動(dòng)諷現(xiàn)長(zhǎng)金平凈展流允量帥變堆動(dòng)叼的守比解較籌，椒對(duì)跡資良產(chǎn)泛變墨動(dòng)稼的拳合毛理棉性揭與濾效期率且性柴作牙出狀評(píng)妨價(jià)繳。四斷、潔資棟產(chǎn)搭負(fù)舍債迎表棋變怕動(dòng)還原松因岸的物分譽(yù)析骨評(píng)犁價(jià)煮（凍了扒解僻）如喚果的從喂資候產(chǎn)六負(fù)執(zhí)債起表醫(yī)左樂右塊兩財(cái)方蛇的嬸對(duì)啞應(yīng)幼關(guān)福系寧方駐面瘋進(jìn)皮行牲分菊析勿，栽對(duì)抄資熊產(chǎn)剩負(fù)喇債迅表配變穴動(dòng)杰原之因熔的藥解僵釋辦則浸更殖具早說豬服狠力墾。概脾括嗚起掉來焰，踢引豎起斤資薯產(chǎn)逢負(fù)溝債墨表治發(fā)瞇生若變鍬動(dòng)惠的拒原精因哲可堪歸佳納抄為莊以熊下貌幾濕種廳類宋型挑。（戰(zhàn)一弟）閣負(fù)端債宇變雞動(dòng)脖型負(fù)霸債嬌變航動(dòng)郵型般是副指針在治其耳他護(hù)權(quán)離益附項(xiàng)扒目肯不樹變?cè)笗r(shí)家，域由中于倉負(fù)采債統(tǒng)變幻玉動(dòng)齡引郵起淡資發(fā)產(chǎn)錘發(fā)棕生窗變籍動(dòng)譜。聞其議典寄型醒形竄式仁見煎表4錘-角1。表4做-垮1負(fù)長(zhǎng)債碧變稼動(dòng)厭型棚單澤位清：夕萬灶元資產(chǎn)期初

期末負(fù)債及股東權(quán)益期初

期末流動(dòng)資產(chǎn)固定資產(chǎn)┇┇負(fù)債股本盈余公積未分配利潤(rùn)500300100100700300100100總計(jì)10001200

總計(jì)10001200（孔二拘）諸追辭加送投推資愧變括動(dòng)齊型追獨(dú)加贏投糧資崗變慌動(dòng)摩型刻是非指承在睜其腹他掏權(quán)掘益俱項(xiàng)最目快不掃變擋時(shí)耕，筑由盆于跨投系資飽人萌追抬加劈燕投蓄資寸或顯收畜回失投劫資瞎引喬起韻資脆產(chǎn)駝發(fā)工生趴變董動(dòng)象。殘其自典身型富形息式響見搬表4瞎-宴2。表4高-熊2追數(shù)加凡投弱資豎變筐動(dòng)啞型風(fēng)單王位漆：乎萬奏元資產(chǎn)期初期末負(fù)債及股東權(quán)益期初期末流動(dòng)資產(chǎn)固定資產(chǎn)┇┇負(fù)債股本盈余公積未分配利潤(rùn)500300100100500500100100總計(jì)10001200總計(jì)10001200（爭(zhēng)三許）培經(jīng)幸營(yíng)逐變?nèi)竸?dòng)縣型經(jīng)涌營(yíng)妥變席動(dòng)生型球是融指者在鑄其歐他柔權(quán)卷益稍項(xiàng)廉目板不鑰變低時(shí)比，取由餐于霞企