目录第1章分析背景..........................................................................................................11.1公司发展历程与经营概况...............................................................................11.2公司股权结构...................................................................................................11.3重要会计政策和会计估计...............................................................................21.3.1记账本位币.............................................................................................21.3.2应收款项.................................................................................................21.3.3存货........................................................................................................21.3.4固定资产.................................................................................................31.3.5收入........................................................................................................31.3.6经营性租赁飞机及发动机.....................................................................31.3.7会计估计变更.........................................................................................41.4SWOT分析........................................................................................................4第2章资产负债表分析..............................................................................................52.1资产负债表趋势分析.......................................................................................52.2资产负债表水平分析.......................................................................................62.3资产负债表垂直分析.......................................................................................92.4财务指标........................................................................................................122.4.1短期偿债能力.......................................................................................122.2长期偿债能力.................................................................................................142.3营运能力........................................................................................................153.4项目分析........................................................................................................16第3章利润表分析....................................................................................................203.1利润表水平分析.............................................................................................203.2利润表垂直分析.............................................................................................213.3盈利能力分析................................................................................................233.4利润表项目具体分析.....................................................................................233.4.1收入......................................................................................................233.4.2成本分析..............................................................................................253.4.3财务费用分析.......................................................................................253.4.4营业外收入分析....................................................................................
