財務(wù)報表分析全書實訓(xùn)案例合集第一章財務(wù)報表分析概述 94545601.78 336526954.64 397939771.31 200分析五糧液集團(tuán)有限公司是以五糧液及其一系列酒的生產(chǎn)經(jīng)營為主，現(xiàn)代制造團(tuán)。表2-1為宜賓五糧液股份有限公司 8,091,488,733.563,625,484,719.41 6,885,585,995.39計 4 2.85 .946.082.85,882,125,515.168.84496.586.33,129,502,138.302,577,851.1025,426.7593.83016.6642,604,818.158.068.0621.0003,468.328,173.207.00785.092.09,129,502,138.30動表分析項目2014年2013年一、營業(yè)總收入224,157,273.591,187,691,426.39其中：營業(yè)收入224,157,273.591,187,691,426.39收入434,963,093.731,620,134,686.8443.001,120,516,197.05支出同準(zhǔn)備金凈額4,521,823.96.00076,443.04.9916.37.55資產(chǎn)減值損失8.367.91加：公允價值變動收益(損失以“－”號投資收益(損失以“－”號填列)匯兌收益(損失以“－”號填列)三、營業(yè)利潤(虧損以“－”號填列)五、凈利潤(凈虧損以“－”號填列)母公司所有者的凈利潤他綜合收益的稅后凈額歸屬母公司所有者的其他綜合收益的稅 1.重新計量設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)2.權(quán)益法下在被投資單位不能重分類進(jìn)損有的份額 益02747.6747.6747.67資單位以后將重分類進(jìn)收益中享有的份額可供出售金融資產(chǎn)公允價值變動損益3.持有至到期投資重分類為可供出售金融4.現(xiàn)金流量套期損益的有效部分差額合收益的稅后益總額47.67第四章現(xiàn)金流量表分析海洋石油工程股份有限公司是中國海洋石油總公司在上海證券交易所上市的控股公司(股票簡稱：海油工程，股票代碼：600583)，是天津市新技術(shù)產(chǎn)業(yè)勞務(wù)收到的現(xiàn)金現(xiàn)金長期資產(chǎn)收回的現(xiàn)金凈額到的現(xiàn)金凈額的現(xiàn)金金的現(xiàn)金支付的現(xiàn)金利、利潤現(xiàn)金及現(xiàn)金等價物余額 ,300,150.56 045.559,604,414,527.70 6 8 480.58068.1837.3640.182043,733.81705,604.301250,552.3981,662.00249,145.83 8843,194.28 526,338.76,364,031.01,056.72 4.53 740.62,291.87,900.92 0 5 359.35,990.82,011,301.05 365,333.14 218,203.45 633.602,176,784,802.089,321,084,140.00 64,444.00594,194.85,000,000.00 0,000,000.00 72.00 ,501,473.56 49.80 .36492,295.36 3.32 226,338.76分析間3.45,718,989.1838項目項目職工薪酬辦公費、董事會費、電話費等行政費用.93差旅費、業(yè)務(wù)招待費等業(yè)務(wù)費用折舊、攤銷865.30研究開發(fā)費稅金物業(yè)、水電、物料消耗等其他費用7,531.92.38合計72.048,577,761.74-85,754.116,791.3587,038.18匯兌收益-105.98657.5800.00441析創(chuàng)立于1981年,2004年于深圳證券交易所上市，是中國規(guī)模最大的醫(yī)療診斷用貨幣資金380,929,707.31474,167,662.89應(yīng)收票據(jù)4,465,480.605,298,385.00應(yīng)收賬款180,214,201.20139,172,484.86預(yù)付款項54,706,495.7370,561,443.85其他應(yīng)收款5,117,279.147,775,378.34存貨279,878,035.10219,164,170.57其他流動資產(chǎn)10,047,827.88124,591.056,483,071.36.56.6509.486524,823,185.57108,584,110.36,042.68.545646,408,300.65.5296.22654,979,045.5053,938,675.0847,307,602.8043,699,820.71計,277,500.0057,897,468.60,277,500.00.74點。第七章企業(yè)盈利能力分析限公司是全國性大型綜合物流企業(yè)，于1997年1月在上海證加：公允價值變動收益(損失以“－”號填列)投資收益(損失以“－”號填列)投資收益三、營業(yè)利潤(虧損以“－”號填列)：營業(yè)外收入四、利潤總額(虧損總額以“－”號填列)五、凈利潤(凈虧損以“－”號填列)(一)基本每股收益(元/股)(二)稀釋每股收益(元/股) 5.29 .24 .00 0.26 7,091.12 28,031.62 4 9.85 0,235,877.85 757.84 20.01 73.10 1,553.09 4,346.08 73.93 27.02,553.09,990.26,126.60 3.66,777.61,598.34 3 .10 91 5.00 8,112,835.35 2.15 868,623.00 88.46 8.50 40 6 634,035.44 268,904.06 97,677.92 036,357.52 671,226.14第八章企業(yè)營運能力分析代碼300488)是海鹽量刃。7048,591,264.8766.8405.7265.975848,518,555.4572,270,123.7679,609,524.37665.244.129.938.97數(shù)。率、固定資產(chǎn)周轉(zhuǎn)天數(shù)。3.總資產(chǎn)營運能力分析：總資產(chǎn)周轉(zhuǎn)率、總資產(chǎn)周轉(zhuǎn)天數(shù)第九章企業(yè)發(fā)展能力分析北京眾信國際旅行社股份有限公司(簡稱“眾信旅游”)是經(jīng)國家旅游局、北80,853.05 3.97 0.41 960.45 554,139.45 581,915,151.79260.31780.32074.36 .570,251.05,003,082.71,682,718.49,151,762.77 與評價種8.96223,331,038.78127,260,245.40,328,157.756182,905,193.259341,479.38693,509,444.250.005590,092,716.14226,146,393.43.005.9469.000,345.33902,640.7459,635,553.92,135,553.92,475,779.007175,200,000.004,983,205.190714040437.11,475,779.00983.114.1829投資收益(損失以“－”號填列)四、利潤總額(虧損總額以“－”號773,785,968.58773,785,968.58801,471,469.147,328,703.01.561,075,362.28,706,656.274,413.108.92802,998,140.98802,998,140.9871,301.98835,017,928.9730,389,817.5014.0233,434,445.181,741,486.86額(一)基本每股收益(二)稀釋每股收益分析232,521,129.83206,971,530.86921,069.84488,205,604.14149,240.3214656,539.37.3342,529.710600959538,523.87960,922,579.142,290,204,405.672,049,316,010.02短期借款6,000,000.00264,775,000.0041,500,517.143,368,325.592949,135.58240,870.0000.0077445,650.96盈余公積44,449.34121.294.67.332投資收益(損失以“－”號填列)中：對聯(lián)營企業(yè)和合營企業(yè)的投匯兌收益(損失以“-”號填列)512,625,946.15512,625,946.157,571,625.0877,489,540.44629,204.8627,309,710.122,768,573.993433719.36.36,107,108.35,107,108.3547,197,833.5504,110,634.213,403,393.99,999,318.4278,945,973.1218.525.29,851.041.04三、營業(yè)利潤(虧損以“－”號填三、營業(yè)利潤(虧損以“－”號填四、利潤總額(虧損總額以“－”五、凈利潤(凈虧損以“－”號填額(一)基本每股收益(二)稀釋每股收益778,125.84,837,092.886,465,272.59.0865.54.0865.547,335.89商品、提供勞務(wù)收到的現(xiàn)金現(xiàn)金7,523,955.935018,041.1445