格力电器财务分析案例VIP免费

格力电器股份有限公司2013年年报分析姓名班级学号分析内容成绩薛宇清财务12011210620115财务指标分析杨奇柳财务12011210620119利润表分析，杜邦分析许璐财务12011210620123资产负债表分析曾昭莹财务12011210620131现金流量表分析，母公司与合并财务报表对比分析目录一.公司概述.....................................................11.1格力电器公司概述......................................................11.2美的集团公司概述......................................................11.3青岛海尔集团公司概述..................................................2二.主要财务指标..................................................22.1企业偿债能力分析......................................................22.1.1短期偿债能力分析................................................21.流动比率分析....................................................22.速动比率分析....................................................33.现金比率分析....................................................32.1.2长期偿债能力分析................................................41.资产负债率分析..................................................42.利息保障倍数分析................................................42.2企业营业能力分析......................................................52.2.1产品盈利能力分析................................................51.毛利率分析......................................................52.营业利润率分析..................................................53.核心营业利润率分析..............................................64.销售净利率分析..................................................62.2.2投资者盈利能力分析..............................................71.净资产收益率....................................................72.市盈率分析......................................................82.3企业营运能力分析......................................................82.3.1应收账款周转率分析..............................................82.3.2存货周转率分析..................................................92.3.3营业周期分析....................................................92.3.4应付账款周转率分析.............................................102.3.5现金周转期分析.................................................102.3.6固定资产周转率分析.............................................112.3.7总资产周转率...................................................112.4杜邦分析.............................................................112.4.1传统杜邦分析...................................................111．净资产收益率及其构成..........................................112．敏感性分析....................................................122.4.2修正杜邦分析...................................................132.5母公司财务报表与合并报表对比分析.....................................152.5.1企业偿债能力分析...............................................151.短期偿债能力分析...............................................152.长期偿债能力分析...............................................152.5.2企业盈利能力分析...............................................161.产品盈利能力分析...............................................162.投资者盈利能力分析.............................................172.5.3企业营运能力分析...............................................171.营业周期分析...................................................17三.合并利润表分析.....................