主 要 财 务 指 标 分 析 主要财务指标分析 I 目 录 一、偿债能力指标 ································································································· 1 （一）短期偿债能力指标 ··················································································· 1 （二）长期偿债能力指标 ··················································································· 2 二、运营能力指标 ································································································· 2 （一）流动资产周转情况 ··················································································· 3 （二）固定资产周转情况 ··················································································· 4 （三）总资产周转情况 ······················································································ 4 三、获利能力指标 ································································································· 5 （一）营业利润率 ···························································································· 5 （二）成本费用利润率 ······································...
