《財務大數(shù)據(jù)分析》 競賽 項目6任務答案

任務3

財務指標分析,,,,,,,

1.XH汽車公司財務分析,,,,,,,

（1）

表16

股東權益報酬率變動

金額單位：元,,,,,,,

項目,營業(yè)收入,平均總資產(chǎn),平均凈資產(chǎn),凈利潤,股東權益報酬率,,

2020年,"225,588,989.72","408,378,925.25","235,641,850.78","16,786,407.03",7.12%,,

2019年,"227,066,588.05","388,882,420.60","224,260,879.69","16,088,764.69",7.17%,,

變動,"-1,477,598.33","19,496,504.65","11,380,971.09","697,642.34",-0.0005,,

注:股東權益報酬率以百分數(shù)形式填寫。,,,,,,,

（2）

表17

股東權益報酬率第一層次分解及變動分析表

金額單位：元,,,,,,,

項目,平均總資產(chǎn),平均凈資產(chǎn),總資產(chǎn)凈利率,權益乘數(shù),股東權益報酬率,,

2020年,"408,378,925.25","235,641,850.78",4.11%,1.73,7.12%,,

2019年,"388,882,420.60","224,260,879.69",4.14%,1.73,7.17%,,

變動,"19,496,504.65","11,380,971.09",-0.0003,0.0000,-0.0005,,

計算注意事項:,,,,,,,

①計算權益乘數(shù)指標時，請按平均值進行計算，并以數(shù)值形式填寫；,,,,,,,

②由于計算過程及結(jié)果均保留二位小數(shù)，計算股東權益報酬率結(jié)果出現(xiàn)尾差，請按未分解的股東權益報酬率結(jié)果計算；總資產(chǎn)凈利率與股東權益報酬率以百分數(shù)形式填寫。,,,,,,,

,,,,,,,,

（3）

表18

股東權益報酬率第二層次分解及變動分析表,,,,,,金額單位：元,

項目,平均總資產(chǎn),營業(yè)收入,凈利潤,營業(yè)凈利率,總資產(chǎn)周轉(zhuǎn)率,總資產(chǎn)凈利率,

2020年,"408,378,925.25","225,588,989.72","16,786,407.03",7.44%,0.55,4.11%,

2019年,"388,882,420.60","227,066,588.05","16,088,764.69",7.09%,0.58,4.14%,

變動,"19,496,504.65","-1,477,598.33","697,642.34",0.0035,-0.0300,-0.0003,

計算注意事項:,,,,,,,

①由于計算過程及結(jié)果均保留2位小數(shù)，計算總資產(chǎn)凈利率結(jié)果出現(xiàn)尾差，請按未分解的總資產(chǎn)凈利率結(jié)果計算；,,,,,,,

②本表中營業(yè)凈利率、總資產(chǎn)凈利率以百分數(shù)形式填寫，總資產(chǎn)周轉(zhuǎn)率以數(shù)值形式填寫。,,,,,,,

,,,,,,,,

2.同行業(yè)先進企業(yè)財務指標分析,,,,,,,

-1,,表19

同行業(yè)先進企業(yè)綜合指標體系分析表,,,,,

財務指標,TOP1,,TOP2,,TOP3,,同行業(yè)指標均值

,證券簡稱,指標值,證券簡稱,指標值,證券簡稱,指標值,

股東權益報酬率,中國重汽,27.98%,恒帥股份,23.37%,星宇股份,21.46%,-443.42%

總資產(chǎn)凈利率,雪龍集團,18.50%,恒帥股份,17.11%,合興股份,13.87%,405.32%

權益乘數(shù),亞星客車,3944.97%,安凱客車,839.10%,漢馬科技,515.21%,33301.50%

營業(yè)凈利率,秦安股份,35.52%,兆豐股份,34.02%,雪龍集團,29.96%,-354.37%

總資產(chǎn)周轉(zhuǎn)率,一汽解放,271.02%,中國重汽,196.13%,四通新材,147.57%,9474.13%

計算注意事項:計算權益乘數(shù)指標時采用表17的方法；股東權益報酬率、總資產(chǎn)凈利率與營業(yè)凈利率指標值以百分數(shù)形式填寫，權益乘數(shù)與總資產(chǎn)周轉(zhuǎn)率指標值以數(shù)值形式填寫。,,,,,,,

,,,,,,,,

（2）結(jié)合上述分析，選出5個正確的選項。,,,,,,,

-1,76.杜邦分析體系是利用相關財務比率的內(nèi)在聯(lián)系構建一個綜合的指標體系，最終通過凈資產(chǎn)收益率核心指標來綜合反映企業(yè)盈利狀況、財務狀況和營運狀況。,,,,,,

-2,79.總資產(chǎn)周轉(zhuǎn)率揭示的是企業(yè)資產(chǎn)總額實現(xiàn)營業(yè)收入的綜合能力，是企業(yè)資產(chǎn)經(jīng)營的結(jié)果。,,,,,,

-3,80.總資產(chǎn)報酬率越