题 目：财务报表分析——以 X 股份有限公司 为例 摘 要随着消费者们收入的提高，对生活质量的要求也日益提高，大多近视的消费者会选择比框架眼镜更加方便美观的隐形眼镜，同时没有近视的消费者为了追求美丽的瞳孔，也会选择佩戴有颜色的隐形眼镜，俗称美瞳。X 股份有限公司以舒适、耐用等良好的口碑在隐形眼镜市场打下一片天地。财务报表是揭开一个公司神秘面纱的基础，本文将从外部财务报告使用者的角度阅读并研究其 2018 年度资产负债表、利润表以及现金流量表，利用各项财务指标分析其偿债能力、盈利能力和运营能力；利用杜邦分析法综合分析企业财务状况，找到其存在的问题并提出相应的建议。关键词：X，财务报表，财务指标，杜邦分析法AbstractWith the increase of consumers' income, the demand for quality of life is also increasing. Most myopic consumers will choose contact lenses that are more convenient and beautiful than frame glasses. At the same time, consumers without myopia will also choose to wear colored contact lenses, commonly known as beautiful pupils, in order to pursue beautiful pupils. Jingshuo Optics Co., Ltd. has established a world in the contact lens market with its good reputation of comfort, durability, etc. Financial statements are the basis for unveiling a company's mysterious veil. This paper will read and study its 2018 annual balance sheet, profit statement and cash flow statement from the perspective of external financial report users, and Ianalyze its solvency, profitability and operation ability by using various financial indicators. Dupont analysis method is used to comprehensively analyze the financial situation of enterprises, find out their existing problems and put forward corresponding suggestions.Key words: Crystal optics,Financial statements,Financial indicators,Dupont analysisII目录摘 要...................................................................................................................................
