置信电气股份有限公司财务报表分析报告参考公司：特变电工股份有限公司姓名：葛秀芹班级：1224301学号：201220430127指导老师：侯志才2014年12月23日目录第一部分公司行业背景及公司基本情况介绍.............................................................................4一、行业背景...........................................................................................................................4二、公司基本情况...................................................................................................................4第二部分杜邦分析法的基本原理.................................................................................................7一、杜邦分析原理简介：.......................................................................................................7二、杜邦分析原理图示...........................................................................................................9第三部分公司年报分析.................................................................................................................9一、公司主要财务数据分析...................................................................................................91.主营业务收入................................................................................................................92.净利润.................................................................................................................................103.总资产..........................................................................................................................114.净资产..........................................................................................................................11二、核心指标分析.................................................................................................................121.净资产收益率..............................................................................................................122.销售净利率..................................................................................................................133.总资产周转率..............................................................................................................144.权益乘数......................................................................................................................155.核心指标分析结论..............................................................................................................16三、偿债能力分析.................................................................................................................171.流动比率......................................................................................................................172.速动比率......................................................................................................................173.资产负债率..................................................................................................................184.偿债能力分析结论......................................................................................................19四、盈利能力分析.................................................................................................................191.主营毛利率...................................................................................
