分析十家上市公司三年的运营、盈利、偿债和发展能力指标VIP免费

分析十家上市公司三年的运营、盈利、偿债和发展能力指标并选择一家进行针对性分析。选择了深市十家医药类上市公司，具体以“000597东北制药”为例分析各能力。000597东北制药000650仁和药业000028国药一致000153丰原药业000516国际医学000566海南海药000756新华制药000788北大医药000919金陵药业000963华东医药一、营运能力分析：单位（万元）公司期末营业收入①营业成本②流动资产流动平均③存货存货平均④总资产平均资产总额⑤流动资产周转率①/③存货周转率②/④总资产周转率①/⑤东北制药20112649268752158723720123864912908452653862651568415085835.5599328593282.51.463.390.65201338705926758237056031797310678595467.57554606773941.222.800.572014433332296706413665392112.597809102297857287806373.51.112.900.54仁和药业201111052516035160279201220875212652511241111146820095180652094871848831.877.001.13201317993899951126706119558.52516722631232872221179.51.514.420.812014225321122275142481134593.53034027753.52597102462911.674.410.91国药一致2011647149131127766576201218011761640872786344716746.5173468152297.59295848480802.5110.772.12201321199471943608946574866459183127178297.5110579010176872.4510.902.0820142395433220026310992131022894232233207680128289411943422.3410.592.01丰原药业2011562401791613182320121657761276836214959194.520162190391450491384362.806.711.20201315299011312692147771482122620694198102171575.51.985.470.89201416989512487294797934722538723306.5223753210927.51.825.360.81国际医学20118883346513145122012340264275222139030113931.545004575.5363355338933.52.9960.151.002013356567284950136679137854.533033901.5361164362259.52.5973.040.98201438833530812813715513691740393671351325356244.52.8483.941.09海南海药201114494730211201976220129498955320167714156330.53333731774276151239063.50.611.740.402013101848588671665021671083024531791347192311671.50.611.850.33201413432279199198655182578.52819529220367337357264.50.742.710.38新华制药2011114104423793004192012297152244720139987127045.548967456733628273316232.345.360.90201331696526562913928913963853199510833849353738812.275.200.85201435897528549314624114276558889560444245154047252.515.090.89北大医学20111345643342827458620121947941587291715481530563667835053364065319325.51.274.530.6120132316471898362072101893794901942848.5422906393485.51.224.430.59201422658218395722037621379360463547414612084420571.063.360.51金陵药业201121615138750295828201223049317531820064720839937814382823198883078581.114.580.752013260571199079205664203155.53723937526.53304403251641.285.310.82014277194210038219393212528.541095391673622223463311.305.360.80华东制药2011470930110373584373201214579231172985515990493460153278131825.56538736191232.958.902.35201316717991334138602719559354.5171529162403.57673417106072.998.212.35201418947381478266696762649740.5181464176496.5900720834030.52.928.382.27以“东北制药”为例，根据上表所给的数据：①流动资产周转率：反映了企业流动资产的周转速度。一般情况下，该指标越高，表明企业流动资产周转速度越快，利用越好。在较快的周转速度下，流动资产会相对节约，相当于流动资产投入的增加，在一定程度上增强了企业的盈利能力；而周转速度慢，则需要补充流动资金参加周转，会形成资金浪费，降低企业盈利能力。“东北制药”的流动资产周转率逐年下降，流动资产周转速度不快，并且在整个行业中也未占据优势地位，处于中等水平。3②存货周转率：该指标的好坏反映企业存货管理水平的高低，它影响到企业的短期偿债能力，是整个企业管理的一项重要内容。一般来讲，存货周转速度越快，存货的占用水平越低，流动性越强，存货转换为现金或应收...