财务指标解析

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1、Financialperformanceinterpretation财务指标解析2财务状况分析Financialpositionanalysis盈利能力分析Profitabilityanalysis现金流分析Cashflowanalysis财务报表Financialstatements341目录Content营运能力分析Analysisofoperatingcapacity51.财务报表Financialstatements财务报表概述财务报表(Financialstatements)资产负债表(Balancesheet)损益表(Profi

2、t&Loss)现金流量表(Cashflowstatement)资产Assets负债Liabilities所有者权益Owner‘sEquity财务状况经营成果现金流量收入Revenue成本费用Cost/Expense利润Netincome现金流入Cashinflow现金流出Cashoutflow资产负债表资产负债表表示企业在一定日期的财务状况（即资产、负债和股东权益的状况）的会计报表。Statementoffinancialposition(balancesheet)providedinformationaboutanentity’sasse

3、ts,liabilities,andequityandtheirrelationshipstoeachotheratamomentintime.资产Assets负债Liabilities所有者权益Shareholder'sEquity资产=负债+所有者权益Assets=Liabilities+Equity流动资产CurrentAssets流动负债CurrentLiabilities长期负债Non-currentLiabilities所有者权益Shareholder’sEquity资产负债表结构资产债权人股东资金的占用Occupationof

4、Capital资金的来源SourceofCapital固定资产Non-currentAssets损益表损益表（利润表）是指反映企业在一定会计期间的经营成果，报表结果为公司实现的利润或亏损。Profit&Loss(incomestatement)providedtheinformationabouttherevenue,expense,profitinacertainperiod,theresultshowsthenetincomeorloss.利润=收入-费用Income=revenue-Expense100%20%80%利润收入费用现金流

5、量表现金流量表是反映企业在一定会计期间的现金及现金等价物的增减变动情况。Cashflowstatementistoprovideinformationaboutcashreceiptsandpaymentsofanentityduringaperiod.三大现金流活动Source:NoncurrentLiabilitiesandequity来源：长期负债和所有者权益Source:Investmentsecuritiesandnoncurrentassets来源：证券投资和非流动资产Source:Incomestatement来源：利润表经营

6、活动Operatingactivity投资活动Investingactivity筹资活动Financingactivity2.财务状况分析FinancialpositionanalysisNetworkingcapital:Networkingcapitalreportstheresourcesthecompanywouldhavetocontinueoperatingintheshortrunifithadtoliquidateallofitscurrentliabilitiesatonce.净运营资本，是指如果一个企业立即支付所有的流动

7、负债后，所剩余的能够在短期内持续经营的资源。Networkingcapital=CurrentAssets–CurrentLiabilities净营运资本=流动资产–流动负债严格意义上，应仅有经营性资产和负债被用于计算这一指标，即短期借款、有价证券和现金等不是经营活动必需的而应被排除在外：Networkingcapital=AR+Inventory–AP净营运资本=应收账款+存货-应付账款净营运资本Networkingcapital资产负债率DebtratioDebtratioreportsthelong-termburdencarried

8、byacompanyperRMBofassets.资产负债率反应的是债权人所提供的资本占总资本的比例。是衡量企业负债水平以及债务风险的重要指标。Debtratio=Totalli