紫金矿业集团股份有限公司2014年财务报告分析课程名称：公司财务分析姓名：叶宗奇学号：1308220530班级：会计二班任课教师：王飞目录一、引言..........................................................................................................................................31、选题背景............................................................................................................................32、公司简介............................................................................................................................33、研究方法............................................................................................................................4二、财务报告分析..........................................................................................................................51、资产负债表........................................................................................................................51.1资产负债表水平分析................................................................................................51.2资产负债表垂直分析................................................................................................91.3资产负债表项目分析..............................................................................................122、利润表..............................................................................................................................142.1利润表综合分析......................................................................................................172.2利润表分部分析......................................................................................................182.3利润表分项分析......................................................................................................173、现金流量表......................................................................................................................213.1现金流量表水平分析.............................................................................................233.2现金流量表结构分析...............................................................................................243.3现金流量与利润综合分析......................................................................................24三、财务比率分析........................................................................................................................261、企业盈利能力分析...........................................................................................................261.1资产经营盈利能力因素分析..................................................................................261.2收入利润率分析......................................................................................................261.3现金流量指标对盈利能力的补充..........................................................................271.4盈利能力同行业分析..............................................................................................282、企业营运能力分析...........................................................................................................312.1资产营运能力分析.................................................................................................312.2营运能力同行业分析...........................................................
