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1、23.请搜集某一上市公司近期的资产负债表和利润表，试计算如下指标并加以分析。1 .应收帐款周转率2 .存货周转率3 .流动比率4 .速运比率5 .现金比率6 .资产负债率7 .产权比率8 .销售利润率资产负债表会企01表日期:2012-03-31金额：元资产行次期末余额年初余额负债及所有者权益行次期末余额年初余额流动资产：流动负债：货币资金163,390,168.4064,442,313.15短期借款51交易性金融资产2交易性金融负债52应收票据32,207,980.001,240,000.00应付票据532,300,000.001,000,000.00应收账款426,265,761.6622
2、,265,002.61应付账款5458,282,569.2757,129,497.71预付款项5178,089.02816,023.65预收款项552,222,064.826,087,013.24应收利息7应付职工薪酬56971,889.101,373,357.42应收股利应交税费571,061,803.75757,570.82其他应收款8228,914.02195,075.85应付利息5830,465.7530,465.75存货914,041,476.8618,001,044.87应付股利59一年内到期的非流动资产10其他应付款60292,240.85322,413.55其他流动资产11一年
3、内到期的非流动负债61流动资产合计12106,312,389.96106,959,460.13其他流动负债62?流动负债合计6365,161,033.5466,700,318.49非流动资产：非流动负债：?可供出售金融资产15长期借款65持有至到期投资16应付债券66长期应收款17长期应付款67长期股权投资18专项应付款68投资性房地产19预计负债69固定资产2044,501,499.9944,529,913.17递延所得税负债70在建工程21202,175.2032,600.00其他非流动负债71工程物资22非流动负债合计72固定资产清理23负债合计7365,161,033.5466,700
4、,318.49生产性生物资产24?油气资产25所有者权益（或股东权益）：77无形资产2617,086,600.1817,187,904.12实收资本（或股本）7845,000,000.0045,000,000.00开发支出27资本公积7940,000,000.0040,000,000.00商誉28减：库存股80长期待摊费用298,882,384.958,579,033.17盈余公积811,585,108.231,585,108.23递延所得税资产30236,056.87236,056.87未分配利润8225,474,965.3824,239,540.74其他非流动资产31少数股东权益83非流动
5、资产合计3270,908,717.1970,565,507.33所有者权益（或股东权益）合计85112,060,073.61110,824,648.97资产总计33177,221,107.15177,524,967.46负债和所有者权益（或股东权益）总计86177,221,107.15177,524,967.46会企02表日期:2012-03-31单位：元项目行次本月数本年累计数去年同期累计数一、营业收入19008154.8826057789.7849,422,992.62减：营业成本27652856.8822984966.1638,831,383.11营业税金及附加343658.301388
6、08.78316,670.09销售费用4116618.95418155.15352,266.02管理费用5347690.581054544.71934,961.74财务费用6-202841.43-202692.0428,111.13资产减值损失7210566.27210566.271,154,309.05力口：公允价值变动收益8投资收益9其中：对联营企业和合营企业的投资收益10二、营业利润11839,605.331,453,440.757,805,291.48力口：营业外收入121,634.70减：营业外支出13其中：非流动资产处置损失14三、利润总额15839,605.331,453,440
7、.757,806,926.18减：所得税16125,940.80218,016.111,171,038.93四、净利润17713,664.531,235,424.646,635,887.251 .平均应收账款=（期初应收账款+期末应收账款）/2=（26265761.66+22265002.6力/2=24265382.135应收账款周转率（次）=销售收入/平均应收账款=26057789.78/24265382.135=1.0砍2 .平均存货余额=（期初存货+期末存货）/2=（14041476.86+18001044.8刁/2=18153239.735存货周转率（次）=销货成本/平均存货余额=22
8、984966.16/18153239.735=1.2砍3 .流动比率=流动资产合计/流动负债合计*100%=106312389.86/65161033.54*100%=163.15%4 .速运资产是指流动资产扣除存货之后的余额=106312389.96-14041476.86=92270913.1速运比率=速运资产/流动负债*100%=92270913.1/65161033.54*100%=141.60%5 .现金比率=（货币资金+有价证券）/流动负债*100%=63390168.4/65161033.54*100%=97.28%6 .资产负债率=负债总额/资产总额*100%=65161033.54/177221107.15*100%=36.77%7 .产权比率=负债总额/所有者权益总额*100%=65161033.54/112060073.61*100%=58.15%8 .销售禾I润率=利润总额/营业收入*100%本月=839605.33/9008154.88*100%=9.32%累计=1453440.75/26057789.78*100%=5.58%
