财务报表模板精华版(带释义和公式)1

财务比率分析,,,,,,,,

,年月日,,,,单位：元,,,

项目,计算公式,本年数,上年数,变动数,参考值,,,

一、短期偿债能力比率,,,,,,,上年存货年初余额,10000

1、营运资本,流动资产-流动负债,"460,776.50","140,266.00","320,510.50",,,,

2、流动比率,流动资产÷流动负债,3.96,1.26,2.70,1.60,,,

3、速动比率,速动资产÷流动负债,3.91,1.23,2.69,0.80,,,

4、现金比率,(货币资金+交易性金融资产)÷流动负债,0.12,0.04,0.07,,,,

5、现金流量比率,经营活动现金流量净额÷流动负债,275.04%,0.00%,275.04%,12.00%,,,

二、长期偿债能力比率,,,,,,,,

1、资产负债率,(总负债÷总资产)×100%,21.18%,67.17%,-45.99%,65.00%,,,

2、产权比率,总负债÷股东权益,26.86%,204.60%,-177.73%,150.00%,,,

3、权益乘数,总资产÷股东权益,1.27,3.05,-1.78,250.00%,,,

4、长期资本负债率,[非流动负债÷(非流动负债+股东权益)]×100%,0.00%,45.71%,-45.71%,50.00%,,,

5、利息保障倍数,(净利润+利息费用+所得税费用)÷利息费用,26.23,2.76,23.47,3.50,,,

6、现金流量利息保障倍数,经营活动现金流量净额÷利息费用,32.92,0.00,32.92,1.40,,,

7、现金流量债务比,经营活动现金流量净额÷债务总额,275.04%,0.00%,275.04%,7.00%,,,

二、营运能力比率,,,,,,,,

1、应收帐款周转率（次数）,销售收入÷应收账款,0.66,0.14,0.52,8.00,,,

2、存货周转率（次数）,销售成本÷存货,11.34,1.03,10.30,6.00,,,

3、流动资产周转率（次数）,销售收入÷流动资产,1.13,0.24,0.89,1.50,,,

4、营运资本周转率（次数）,销售收入÷营运资本,1.51,1.14,0.37,4.00,,,

5、非流动资产周转率（次数）,销售收入÷非流动资产,5.86,0.24,5.63,0.80,,,

6、总资产周转率（次数）,销售收入÷总资产,0.95,0.12,0.83,0.50,,,

7、现金流量资产比,经营活动现金流量净额÷总资产,0.58,0.00,0.58,4.00%,,,

三、盈利能力比率,,,,,,,,

1、销售净利率,(净利润÷销售收入)×100%,35.39%,35.68%,-0.28%,8.00%,,,

2、总资产净利率ROA,(净利润÷总资产)×100%,33.47%,4.23%,29.24%,5.00%,,,

3、权益净利率,(净利润÷股东权益)×100%,42.46%,12.88%,29.58%,6.20%,,,

四、市价比率,,,,,,,,

1、市盈率,每股市价÷每股收益,,,-,,,,

2、市净率,每股市价÷每股净资产,,,-,,,,

3、市销率,每股市价÷每股销售收入,,,-,,,,

五、杜邦