目录一、公司简介.........................................................1（一）公司概况..................................................1（二）股本结构..................................................31.股本情况..................................................32.主要股东..................................................3(三)管理团队....................................................41.董事会....................................................42.监事会....................................................43.高级管理人员..............................................5（四）收入构成..................................................5二、财务报表分析.....................................................7（一）资产负债表的历史分析......................................71.水平分析..................................................72.趋势分析..................................................93.垂直分析.................................................10(二)资产负债表项目分析.........................................121.流动资产分析.............................................122.非流动资产分析...........................................173.负债分析.................................................18（三）利润表历史比较分析.......................................201.水平分析.................................................202.利润表趋势分析...........................................213.利润表垂直分析...........................................22（四）利润表项目分析...........................................241.营业收入分析.............................................242.收入构成的分析...........................................243.期间费用分析.............................................254.同行业比较...............................................26（五）现金流量表分析...........................................271.现金流量表的一般分析.....................................272.现金流量表的水平分析.....................................283.现金流量表的趋势分析.....................................304.现金流量表垂直分析.......................................315.经营现金流量和利润的综合分析.............................32三、财务比率分析....................................................34（一）盈利能力.................................................341.销售毛利率与销售净利率...................................342.净资产收益率和总资产收益率...............................35（二）营运能力.................................................351.应收账款周转率...........................................352.存货周转率...............................................353.总资产周转率和流动资产周转率.............................35（三）投资分析及市场表现.......................................35（四）偿债能力.................................................361.流动比率和速动比率.......................................362.资产负债率...............................................363.已获利息倍数.............................................36四、对青岛啤酒的综合评价及建议......................................37第3页共39页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共39页青岛股份有限公司财务分析报告一、公司简介（一）公司概况表1-1公司概况公司名称青岛啤酒股份有限公司英文名称TsingtaoBreweryCompanyLimited公司简介公司是中国啤酒行业品牌溢价能力、盈利能力最强的公司，产品远销美国、日本、德国、法国、英国...
