目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 财务报表分析概述................................................................................................31.1 财务报表分析的概念...................................................................................31.2 财务报表分析的作用...................................................................................31.3 财务报表分析的基本方法...........................................................................32 大连尼维斯冷暖技术有限公司财务指标计算与分析........................................52.1 偿债能力指标计算与分析...........................................................................52.2 营运能力指标计算与分析...........................................................................82.3 盈利能力指标计算与分析.........................................................................113 大连尼维斯冷暖技术有限公司财务报表分析揭示的问题..............................143.1 流动比率偏低，货币资金占比低.............................................................143.2 应收账款周转率偏低，导致坏账风险.....................................................143.3 存货周转缓慢，致使存货积压.................................................................143.4 固定资产闲置，致使资产利用效率低.....................................................154 对大连尼维斯冷暖技术有限公司财务报表分析揭示问题的建议..................164.1 加大货币资金占比，提高偿债能力.........................................................164.2 建立应收账款催收制度及信用评级政策.................................................164.3 强化存货的管理工作，减少存货积压..........................
