“财务报告基本分析技术”目录1财务报告基本分析技术..............................................................................................11.1概述...................................................................................................................11.2财务分析的步骤................................................................................................21.2.1分析步骤一：经营战略分析..................................................................31.2.2分析步骤二：会计分析..........................................................................41.2.3分析步骤三：财务分析..........................................................................41.2.4分析步骤四：前景分析..........................................................................41.3财务会计报告的构成........................................................................................51.3.1资产负债表..............................................................................................81.3.2利润表....................................................................................................111.3.3现金流量表............................................................................................111.3.4所有者权益(或股东权益)变动表..........................................................151.4财务报表分析的三类基本方法......................................................................191.4.1共同比报表分析（common-sizedincomestatements）........................191.4.2水平分析................................................................................................221.4.3比率分析................................................................................................251.5上市公司财务报告实例..................................................................................261.5.1论*ST新天如何扭亏为盈.....................................................................261.5.2以*ST新天国际为例，分析营业收入的异常变化.............................391.6传统财务分析比率的计算和应用..................................................................411.6.1知识性内容参考2007年CPA财务成本管理第二章..........................411.6.2比率分析概述........................................................................................411.6.3证券之星-李若山风向标上市公司财务测评系统说明书....................411.6.4短期偿债能力比率——存量差额和流量比率.....................................421.6.5全部债务偿还能力比率——存量比率和流量比率.............................461.6.6资产使用效率比率................................................................................511.6.7获利能力比率(ProfitabilityRatios)........................................................561.7案例分析.........................................................................................................611.7.1案例：企业流动资产结构性恶化所隐藏的潜在风险.........................611.7.2案例：西南合成制药股份有限公司2001年度利润质量分析............631.8传统财务分析体系的代表——以股东权益净利率为起点的杜邦分析法...671.8.1杜邦分析法的框架................................................................................671.8.2比率分析的局限性................................................................................711.8.3传统财务分析体系的局限性.............................................................
