重庆长安汽车股份有限公司(000625)2006-2015年年报分析大连理工大学管理与经济学部姓名:符亮班级:管工1302班学号:201303035目录1.前言...................................................................................................................11.1长安汽车简介........................................................................................11.2财务报表分析说明.................................................................................12.资产结构分析...................................................................................................22.1货币资金占比........................................................................................22.2存货占比................................................................................................32.3应收账款占比........................................................................................42.4流动资产占比........................................................................................52.5固定资产占比........................................................................................63.盈利能力分析................................................................................................73.1资本经营盈利能力分析.........................................................................73.1.1净资产收益率..............................................................................73.1.2资本保值增值率..........................................................................83.2资产经营盈利能力分析.........................................................................93.2.1总资产报酬率..............................................................................93.3商品经营盈利能力分析.......................................................................103.3.1营业利润率、营业净利率........................................................103.3.2成本费用利润率率....................................................................113.4上市公司盈利能力分析.......................................................................124.营运能力分析.................................................................................................134.1总资产营运能力分析...........................................................................134.1.1总资产周转率............................................................................134.1.2资产现金回收率........................................................................154.2流动资产运营能力分析.......................................................................164.2.1流动资产周转率........................................................................164.2.2流动资产垫支周转率................................................................174.2.3应收账款周转率........................................................................184.3固定资产营运能力分析.......................................................................194.3.1固定资产周转率........................................................................195.偿债能力分析.........................................................................................205.1短期偿债能力分析...............................................................................205.1.1速动比率...................................................................................205.1.2流动比率.........