第1页共38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1页共38页目录一、实现利润分析_____________________________________________21、利润总额_______________________________________________22、营业利润_______________________________________________33、投资收益_______________________________________________44、营业外利润_____________________________________________45、经营业务盈利能力_______________________________________56、利润真实性判断_________________________________________6二、成本分析_________________________________________________71、总成本构成情况_________________________________________72、总成本变化情况_________________________________________83、销售费用合理性评价_____________________________________94、管理费用合理性评价____________________________________105、财务费用变化情况______________________________________11三、资产结构分析____________________________________________111、资产构成情况__________________________________________112、流动资产构成特点______________________________________123、资产增减变化情况______________________________________134、资产结构合理性评价____________________________________145、资产结构变动情况______________________________________15四、资本构成分析____________________________________________151、资本构成情况__________________________________________152、负债增减变化情况______________________________________163、所有者权益增减变化情况________________________________17五、偿债能力分析____________________________________________181、短期偿债能力__________________________________________182、还本付息能力__________________________________________193、增加负债的可行性______________________________________19六、盈利能力分析____________________________________________201、业务盈利能力分析______________________________________202、内部经营资产和对外长期投资的盈利能力__________________203、净资产收益率__________________________________________214、资产报酬率____________________________________________215、成本费用利润率________________________________________22七、营运能力分析____________________________________________231、存货__________________________________________________23第2页共38页第1页共38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2页共38页2、应收账款______________________________________________243、应付账款______________________________________________244、现金周期和营业周期____________________________________255、流动资产______________________________________________266、总资产________________________________________________26八、发展能力分析____________________________________________271、增长性________________________________________________27九、经营协调性分析__________________________________________291、投融资活动协调情况____________________________________292、经营协调性及现金支付能力______________________________293、整体协调情况__________________________________________31十、经营风险分析____________________________________________321、经营风险______________________________________________32十一、现金流量分析__________________________________________331、现金流入结构__________________________________________332、现金流出结构__________________________________________343、现金流动稳定性________________________________________355、现金流量变化情况_______________________________...
