目录关键词：财务报表分析的目的和内容；财务状况分析；盈利能力分析；营运能力分析；偿债能力分析；综合能力分析一、财务分析目的及内容······················1二、分析对象简介·························1三、财务报表总体分析·······················2 （一）资产负债表总体分析····················2 1
资产负债表构造分析···················2 2
资产负债表动态分析···················3 （二）利润表总体分析······················41
利润表构造分析·····················4 2
利润表动态分析·····················5（三）现金流量表总体分析····················51
现金流量表构造分析···················5 2
现金流量表动态分析···················6 四、财务指标分析························7（一）盈利能力分析·······················7 1
营业利润率分析·····················7 2
总资产酬劳率分析····················7（二）营运能力分析·······················8 1
应收账款周转率分析···················92
存货周转率分析·····················9（三）偿债能力分析·······················9 1
短期偿债能力分析···················10 2
长期偿债能力分析···················10（四）发展能力分析·····················
