江西铜业股份有限公司财务分析目录一．公司简介...............................................................................................................................1二．行业分析...............................................................................................................................1三．企业内部分析......................................................................................................................1四．会计分析...............................................................................................................................2（一）资产负债表分析.....................................................................................................21.资产负债表的水平分析...............................................................................................32.资产负债表的垂直分析...............................................................................................6（二）利润表分析............................................................................................................111.利润水平分析.............................................................................................................112.垂直分析....................................................................................................................13（三）所有者权益表分析..............................................................................................141.水平分析....................................................................................................................152.垂直分析....................................................................................................................16（四）现金流量表分析...................................................................................................161.现金流量水平分析.....................................................................................................172.2009年现金流量结构分析........................................................................................19（五）现金流量与利润综合分析.................................................................................21五、财务效率分析....................................................................................................................22(一)企业盈利能力分析...................................................................................................221.资本经营盈利能力分析.............................................................................................222资产经营盈利能力......................................................................................................233.商品经营盈利能力.....................................................................................................234.每股收益分析............................................................................................................24（二）公司营运能力分析..............................................................................................241总资产周转率..............................................................................................................242.固定资产周转率.........................................................................................................253.存货周转率....................................................
