职业能力训练情境十财务分析 参考答案

情境十财务分析一、职业能力训练（一）单项选择题1.D2.B3.B4.D5.A6.B7.C8.D9.C10.D11.B12.B13.D14.A15.D（二）多项选择题1.ABC2.ABCD3.AD4,BC5.ACD6.CD7.BD8,ABCD9.ACD10.BCD（三）判断题X2.V3.X4.V5.V6.X7.X8.V9.X10.J二、职业技能训练（一）计算分析.年末流动资产总额=年末负债x流动比率=35X2=70万元年末资产负债率=年末负债总额+年末资产总额二（35+35）4-200=35%年末存货=流动资产一流动负债义速动比率=70—35*L2=28销售本钱=[（年初存货+年末存货）4-2]X存货周转率=[（30+28）4-2]X5=145销售收入=年末总资产义资产周转率=200X0.8=160净利润=销售收入X销售净利率=160X21%=33.6净资产收益率=净利润+净资产=33.6+（200-35-35）=25.85%（1）平均存货=销售本钱+存货周转率=315000^4.5=70000•••期初存货等于期末存货・••期初存货=期末存货=70000负债总额=产权比率X所有者权益=0.8X240000=192000资产总额=负债总额+所有者权益=192000+240000=432000应收账款净额=资产总额一（固定资产净额+货币资金+存货）=432000—（294000+25000+70000）=43000流动资产=货币资金+存货+应收账款净额=25000+70000+43000=138000流动负债=流动资产♦流动比率=1380004-1.5=92000非流动负债=负债总额一流动负债=192000—92000=100000所以，根据上述计算，大步公司2020年12月31日资产负债表简表如下：2020年12月31日单位：元资产金额负债及所有者权益金额货币资金25000流动负债92000应收账款净额43000存货70000非流动负债100000固定资产净额294000所有者权益240000资产总计432000负债及所有者权益合计432000（2）应收账款周转率=销售收入+应收账款平均余额=4300004-43000=10次应收账款周转期=360+应收账款周转率=360+10=36天3.非流动负债=所有者权益X0.5=200X0.5=100负债及所有者权益合计=应付账款+非流动负债+实收资本+留存收益=100+100+100+100=400资产合计=负债及所有者权益合计=400

销售收入=总资产X总资产周转率=400X2.5=1000应收账款周转率=360+平均收账期=360+18=20次应收账款=销售收入+应收账款周转率=1000+20=50销售本钱=销售收入一销售收入X销售毛利率=1000—1000X10%=900存货=销售本钱+存货周转率=900+9=100固定资产=资产合计一货币资金一应收账款一存货=400—50—50—100=200三、模拟实训

1.(1)流动比率=12790+5830=2.19(2)速动比率=(12790-80-2820)4-5830=1.56(3)资产负债率=(5830+1615)4-20850=35.7%(4)应收账款周转率=49000+[(3500+3885)4-2]=13.27次(5)存货周转率=27500+[(2610+2820)+2]=10.13次(6)流动资产周转率=49000+[(1011+1279)4-2]=4.3次(7)总资产周转率=49000+[(16900+20850)4-2]=2.6次(8)产权比率=(585+161.5)4-1340.5=0.56(9)利息保障倍数=(14875+195)+195=77.28倍(10)营业利润率=1480.54-4900=30.21%(11)本钱费用利润率=1487.5+(2750+245+175+275+195)=42.94%(12)总资产报酬率=(1487.5+19.5)+[(1690+2085)4-2]=79.8%(13)净资产收益率=99率=[(1066.5+1340.5)4-2]=82.8%四、校外实习,略附：情境导入参考答案表10-3蓝宇电器资产负债表水平分析表单位：千元日期/工程2020/12/312019/12/31变动额变动率(％)对总资产的影响(%)资产流动资产货币资金19,351,83821,960,978-2,609,140-11.88%-7.28%交易性金融产—7,378应收票据2,5056,874-4,369-63.56%-0.01%应收账款1,104,611347,024757,587218.31%2.11%预付款项2,741,405947,9241,793,481189.20%5.00%应收利息31,38532,376-991-3.06%0.00%应收股利——0.00%其他应收款975,737110,975864,762779.24%2.41%存货9,474,4496,326,9953,147,45449.75%8.78%其他流动资产793,656455,740337,91674.15%0.94%流动资产合计34,475,58630,196,2644,279,32214.17%11.94%非流动资产00.00%长期应收款130,76888,45042,31847.84%0.12%长期股权投资792,896597,374195,52232.73%0.55%投资性房地产387,134339,95847,17613.88%0.13%固定资产3,914,3172,895,9711,018,34635.16%2.84%在建工程2,061,752408,5281,653,224404.68%4.61%无形资产1,309,337764,874544,46371.18%1.52%开发支出22,12558,513-36,388-62.19%-0.10%商誉616—0.00%长期待摊费用529,531237,942291,589122.55%0.81%递延所得税资产283,320251,95831,36212.45%0.09%非流动资产合计9,431,7965,643,5683,788,22867.12%10.57%资产总计43,907,38235,839,8328,067,55022.51%22.51%流动负债00.00%短期借款317,789—0.00%应付票据14,277,32013,999,191278,1291.99%0.78%应付账款6,839,0245,003,1171,835,90736.70%5.12%预收款项393,820276,792117,02842.28%0.33%应付职工薪酬201,295139,53061,76544.27%0.17%应交税费525,75301,542224,20874.35%0.63%应付股利9,397—0.00%其他应付款1,539,020666,391872,629130.95%2.43%一年内到期的非流动负债112,17897,12815,05015.50%0.04%其他流动负债318,755235,14883,60735.56%0.23%流动负债合计24,534,34820,718,8393,815,50918.42%10.65%非流动负债00.00%递延所得税负债34,3956,73927,656410.39%0.08%其他非流动负债493,248189,271303,977160.60%0.85%非流动负债合计527,643196,010331,633169.19%0.93%负债合计25,061,99120,914,8494,147,14219.83%11.57%股东权益00.00%股本6,996,2124,664,1412,332,07150.00%6.51%资本公积655,2882,975,652-2,320,364-77.98%-6.47%盈余公积746,529517,465229,06444.27%0.64%未分配利润9,932,8666,383,3173,549,54955.61%9.90%外币报表折算差额7,294-2297,523-3285.15%0.02%归属于母公司股东权益合计18,338,18914,540,3463,797,84326.12%10.60%

蓝宇电器资产负债表垂直分析表日期/工程2020/12/312019/12/312020(%)2019(%)变动幅度（%）资产流动资产货币资金19,351,83821,960,97844.07%61.28%-17.21%交易性金融资产—7,3780.02%-0.02%应收票据2,5056,8740.01%0.02%-0.01%应收账款1,104,611347,0242.52%0.97%1.55%预付款项2,741,405947,9246.24%2.64%3.60%应收利息31,38532,3760.07%0.09%-0.02%应收股利——0.00%其他应收款975,737110,9752.22%0.31%1.91%存货9,474,4496,326,99521.58%17.65%3.93%其他流动资产793,656455,7401.81%1.27%0.54%流动资产合计34,475,58630,196,26478.52%84.25%-5.73%非流动资产0.00%0.00%0.00%长期应收款130,76888,4500.30%0.25%0.05%长期股权投资792,896597,3741.81%1.67%0.14%投资性房地产387,134339,9580.88%0.95%-0.07%固定资产3,914,3172,895,9718.91%8.08%0.83%在建工程2,061,752408,5284.70%1.14%3.56%无形资产1,309,337764,8742.98%2.13%0.85%开发支出22,12558,5130.05%0.16%-0.11%商誉616—0.00%0.00%长期待摊费用529,531237,9421.21%0.66%0.55%递延所得税资产283,320251,9580.65%0.70%-0.05%非流动资产合计9,431,7965,643,56821.48%15.75%5.73%资产总计43,907,38235,839,8320.00%100.00%-100.00%流动负债0.00%0.00%0.00%短期借款317,789—0.72%0.72%应付票据14,277,32013,999,19132.52%39.06%-6.54%应付账款6,839,0245,003,11715.58%13.96%1.62%预收款项393,820276,7920.90%0.77%0.13%应付职工薪酬201,295139,5300.46%0.39%0.07%应交税费525,750301,5421.20%0.84%0.36%应付股利9,397—0.02%0.02%其他应付款1,539,020666,3913.51%1.86%1.65%一年内到期的非流动负债112,17897,1280.26%0.27%-0.01%金额单位：千元少数股东权益少数股东权益507,202384,637122,56531.87%0.34%股东权益合计18,845,39114,924,9833,920,40826.27%10.94%负债及股东权益总计43,907,38235,839,8328,067,55022.51%22.51%少数股东权益507,202384,637122,56531.87%0.34%股东权益合计18,845,39114,924,9833,920,40826.27%10.94%负债及股东权益总计43,907,38235,839,8328,067,55022.51%22.51%表10-4少数股东权益507,202384,637122,56531.87%0.34%股东权益合计18,845,39114,924,9833,920,40826.27%10.94%负债及股东权益总计43,907,38235,839,8328,067,55022.51%22.51%表10-4其他流动负债318,755235,1480.73%0.66%0.07%流动负债合计24,534,34820,718,83955.88%57.81%-1.93%0.00%0.00%0.00%非流动负债0.00%0.00%0.00%递延所得税负债34,3956,7390.08%0.02%0.06%其他非流动负债493,248189,2711.12%0.53%0.59%非流动负债合计527,643196,0101.20%0.55%0.65%0.00%0.00%0.00%负债合计25,061,99120,914,84957.08%58.36%-1.28%0.00%0.00%0.00%股东权益0.00%0.00%0.00%股本6,996,2124,664,14115.93%13.01%2.92%资本公积655,2882,975,6521.49%8.30%-6.81%盈余公积746,529517,4651.70%1.44%0.26%未分配利润9,932,8666,383,31722.62%17.81%4.81%外币报表折算差额7,294-2290.02%0.00%0.02%归属于母公司股东权益合计18,338,18914,540,34641.77%40.57%1.20%少数股东权益507,202384,6371.16%1.07%0.09%股东权益合计18,845,39114,924,98342.92%41.64%1.28%负债及股东权益总计43,907,38235,839,832100.00%100.00%0.00%表10-5蓝宇电器存货近五年的变化表（金额单位：千元）项靛、2020/12/312019/12/312013/12/312012/12/312011/12/31存货9,474,4496,326,9954,908,2