目录摘要..........................................................................VAbstract.........................................................................VI引言.............................................................................11财务报告分析概述................................................................21.1财务报告分析...............................................................21.2财务报告分析的目的.........................................................21.3财务报告分析的内容.........................................................21.3.1资产负债表分析.......................................................21.3.2利润表和利润分配表的分析............................................31.3.3现金流量表分析......................................................31.3.4盈利能力分析.........................................................41.3.5偿债能力分析.........................................................41.3.6营运能力分析.........................................................41.3.7发展能力分析.........................................................41.4财务分析的方法............................................................41.4.1比较分析法...........................................................41.4.2比率分析法..........................................................51.4.3因素分析法..........................................................51.4.4趋势分析法..........................................................52贵州茅台酒股份有限公司财务报告趋势分析...........................................52.1茅台酒股份有限公司概况....................................................52.2资产负债表分析.............................................................62.2.1资产负债表水平分析..................................................72.2.2资产负债表垂直分析...................................................92.3利润表分析...............................................................102.3.1贵州茅台酒股份有限公司利润水平分析.................................112.3.2贵州茅台酒股份有限公司利润垂直分析.................................123盈利能力分析...................................................................133.1盈利能力指标计算..........................................................133.2销售盈利能力指标分析......................................................133.3资产盈利能力分析.........................................................143.4资本盈利能力分析..........................................................144.1偿债能力指标计算..........................................................154.2短期偿债能力指标分析......................................................154.2.1流动比率............................................................154.2.2.速动比率...........................................................154.2.3现金比率............................................................154.3长期偿债能力指标分析......................................................164.3.1资产负债率..........................................................164.3.2产权比率............................................................16第五章营运能力分析..............................................................175.1营运能力指标计算..........................................................175.2总资产周转率分析..........................................................175...
