杭州钢铁股份有限公司财务报表分析报告参考公司:北京首钢股份有限公司姓名：班级：学号：指导老师：二零零六年四月二十日目录第一部分行业背景及公司基本情况简介...............................................1一、行业背景.....................................................................1二、公司基本资料.................................................................1第二部分杜邦分析法的基本原理.....................................................4一、杜邦分析原理介绍.............................................................4二、杜邦分析原理图示.............................................................4第三部分公司年报分析............................................................5（一）公司主要财务数据分析.......................................................51．主营业务收入..............................................................52．净利润....................................................................53．总资产....................................................................64．净资产....................................................................6（二）核心指标分析...............................................................71．净资产受益率..............................................................72．销售净利率................................................................73．总资产周转率..............................................................84．权益乘数..................................................................9（三）盈利能力分析..............................................................111．主营毛利率...............................................................112．营业利润比重.............................................................123．期间费用占销售收入比重...................................................12（四）资产效率分析..............................................................151．应收账款周转率...........................................................152．存货周转率...............................................................163．存货分析.................................................................174．总资产报酬率.............................................................17（四）偿债能力分析..............................................................191．流动比率.................................................................192．速动比率.................................................................193．资产负债率...............................................................20第四部分综合评价.................................................................22（一）公司存在问题..............................................................22（二）可提供的建议..............................................................23杭州钢铁股份有限公司资产负债表......................................................25杭州钢铁股份有限公司资产负债表......................................................26杭州钢铁股份有限公司利润表..........................................................27首都钢铁股份有限公司资产负债表......................................................28首都钢铁股份有限公司资产负债表......................................................29首都钢铁股份有限公司利润表..........................................................30第0页共36页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作...
