《财务报告分析课程作业》中信证券股份有限公司财务分析报告专业班级：组别：组小组成员：报告日期：目录1中信证券有限公司基本简介........................................................................................12资产负债表分析............................................................................................................22.1编制比较资产负债表并做分析.............................................................22.2编制共同比资产负债表并做分析........................................................62.3资产结构分析.......................................................................................152.3.1流动资产与非流动资产结构分析表.......................................152.3.2经营资产与非经营资产结构分析表.......................................152.3.3固流比例分析...........................................................................162.3.4流动资产内部结构分析...........................................................162.4负债结构分析......................................................................................172.4.1负债期限结构分析...................................................................172.4.2负债方式结构...........................................................................172.4.3负债成本结构分析...................................................................182.4.4股东权益结构分析...................................................................182.4.5资产资本适应度分析...............................................................202.5财务指标分析......................................................................................202.5.1长期偿债能力分析...................................................................203利润表分析..................................................................................................................213.1编制比较利润表并做分析...................................................................213.2编制共同比利润表并做分析...............................................................243.3收入结构分析.......................................................................................263.4费用结构分析......................................................................................263.5财务指标分析......................................................................................273.5.1一般财务指标分析..................................................................273.5.2上市的财务指标分析...............................................................294现金流量表分析..........................................................................................................304.1编制比较现金流量表并做分析..........................................................304.2现金流入量结构分析...........................................................................354.3现金流出量结构分析..........................................................................354.4现金净流量结构分析........................................................................364.5财务指标分析......................................................................................375杜邦分析.....................................................................................................................386附录................................................................................................
