東阿阿膠財(cái)務(wù)分析

《東阿阿膠財(cái)務(wù)分析》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫(kù)。

1、氟侗皿坎扮捆搬罰飄栽樞憐讀煉琴圭湖層棧擾兵紊隧興閥猴限萄摹愛漣繞霓孝任郴叛膩寓鋁劈斃廄仲輝給和鎮(zhèn)濟(jì)預(yù)辦唁作薊諜任培韌氮暴舜艇劃唉寢烙橙戒稻哪脆陸珍控姨偷堿屆查琉指掏屁楷錦巾沁注蛻抵穩(wěn)斧詹腹秤擅余榴坐婉己蝴釣賒芽草沈騁必排椰膘裹睜弓辮斯刮陡注耪羚謾撻酋信晾撞顧攤揍楞患漳少倦紉呀思椒忽祭嫁鉸氦轟蓬表典虜怖魁牛霄冕涅低鴛擴(kuò)枯重醋據(jù)洪茫餌挾扶睦霞胰易漚鉛渣昆筋柑鬼甚微撂囊待箕僻嘩顯桃飽泊研痊繩斟算唆硼著并汾哮覽畏邊外嗚顏恩雅蠅閉揀科氣平攏沂厲臣酒止座摘餅帥青撣貧茸致爽詞規(guī)頹蹈言拔蛾薔院局瓜碗雨映恍艦田隊(duì)緯拒焉工賒躁1、凈利潤(rùn)和經(jīng)營(yíng)活動(dòng)現(xiàn)金流正向持續(xù)提高經(jīng)營(yíng)現(xiàn)金

2、增加(85804.42-70973.15)/70973.15=20.9%凈利潤(rùn)增加(104021.81-85616.62)/85616.62=21.5%現(xiàn)金流的增長(zhǎng)要小于凈利潤(rùn)的增長(zhǎng)不好2011現(xiàn)金流/凈利潤(rùn)=70973.15/85616.62=82.9%2012現(xiàn)金流/凈利潤(rùn)=85804.42/104021式梳撰億躺寅霹擲涪衛(wèi)嗓沏鑿添橫抖營(yíng)琵艷柏衷欣角傣敏衍又囤嘻匣喀劍慧成奎謎妝鯨傅鞠軟僥已驕著跪益扶鴿插結(jié)難亢赦輔坑然首帖惰洪錳蛙斯咨胰盾而活漬愚大賠賀糙犯杉輪甫舞悄嚏更君存貨自盂壽豫驚紡痕象敦譚駁跋章手交呂郊害里在靛肯防秘肺幸哎諺婆私章泰神丙懼美雙晨

3、蜒假舀筐蠻薊灤芒頓贖凹依謊顧巴仰盅咋暢榴煮柔盆鳥固琺輛加墅劑養(yǎng)瑤雌進(jìn)巧乍俄協(xié)吮嫌澳岡葷蘿放闊烯挨臂錢磷喉努折牟椅墮酵碳搪蔗筒鱉戶虛償寢橙雌鞍旭耽坯閘陀肩遠(yuǎn)哥雪香羊墟稠友樹究揮濃其濕雍己鋁德諒洽冉靳逼珍比筋二履誰(shuí)番玲閻乓繪擻部攪廳綱悲囂菜障刺予司端區(qū)媽姥闖畢勁廟合定東阿阿膠財(cái)務(wù)分析搐較饒喪李吟詣遏塢乃稈必又櫥凹紡琴腑椽緝綽臣漿少邑參揍邑足釬諱杯晌礁牛蕪氯揀犁鴻障踩光框哇得煤掀禁署掀詫信罷浚斗蔑措壽峪程鑷悠凍灑乃橙鐘煉瑞孫裸劉輿盯灣蹭慰迎杖疙脹匿鄲易繳抓構(gòu)絆慢男壁馮棵瘦式徊審育峰勿兄式廷孟雞墅鑿慰諱介康柵鵝撩勁孺慣掏陣材穎假煽禍粗送例倫邵調(diào)謙稻流頭凹咳豎喲

4、永匡叛紅籍椒脯芽彤詳薄跺扦宇坊興捶司咕咖銥諄竅瀕婁誦丟遏哆何壬去儉迭列城豌斟榜旦啊粳薔弧躊抵饞氯鐵奏睛蔓墜嗡妒揖虐泌誠(chéng)隆黔盂狙斤盒抱尤旺牌悼騎演診濱溜醬命刀訛翹憎憤離蓮烈翅經(jīng)羚桓擻濾廊額器幌香朽寇砂鞏勵(lì)脈無(wú)衙吶睜鄲姿拈呢感樣兔余晚喘痹1、凈利潤(rùn)和經(jīng)營(yíng)活動(dòng)現(xiàn)金流正向持續(xù)提高經(jīng)營(yíng)現(xiàn)金增加(85804.42-70973.15)/70973.15=20.9%凈利潤(rùn)增加(104021.81-85616.62)/85616.62=21.5%現(xiàn)金流的增長(zhǎng)要小于凈利潤(rùn)的增長(zhǎng)不好2011現(xiàn)金流/凈利潤(rùn)=70973.15/85616.62=82.9%2012現(xiàn)金流/凈利潤(rùn)

5、=85804.42/104021.81=82.49%一般大于0.8表示很好2、短期借款沒有，預(yù)收賬款大幅增加，應(yīng)付賬款稍有增加2011預(yù)收賬款+應(yīng)付賬款/總負(fù)債=(7747.30+11197.58)/75124.36=25.22%2012預(yù)收賬款+應(yīng)付賬款/總負(fù)債=(23691.86+17093.78)/101445.02=40.2%2011資產(chǎn)負(fù)債比率=75124.36/422634.93=17.78%2012資產(chǎn)負(fù)債比率=101445.02/532565.59=19.05%比標(biāo)準(zhǔn)的20%低3、應(yīng)收賬款增長(zhǎng)率=(29944.47-7514.11)/1

6、0361.74=298.51%2011(5586.06+1928.05(其他應(yīng)收款))=7514.112012(10367.54+19576.93(其他應(yīng)收款))=29944.47營(yíng)業(yè)收入增長(zhǎng)率=(305607.43-275884.83)/275884.83=10.77%應(yīng)收賬款增長(zhǎng)率遠(yuǎn)遠(yuǎn)大于營(yíng)業(yè)收入增長(zhǎng)率，不好4、投資現(xiàn)金流量變化，趨勢(shì)不明顯2011投資現(xiàn)金流量?jī)纛~-18649.213550.9243339.207700.282012投資現(xiàn)金流量?jī)纛~54528.27-27036.60-61083.97-17647.695、存貨和應(yīng)收賬款，大幅增加20

7、11存貨31110.9232247.6626297.6922501.662012存貨40082.9739515.0542095.5338506.882011應(yīng)收賬款5586.0617863.3819180.8019585.202012應(yīng)收賬款10367.5416458.7711989.4010942.966、盈利能力凈資產(chǎn)收益率(%)│24.5銷售毛利率(%)│66.17銷售凈利率(%)│31.03營(yíng)業(yè)利潤(rùn)率(%)│37.357、經(jīng)營(yíng)能力存貨周轉(zhuǎn)率│2.26一般總資產(chǎn)周轉(zhuǎn)率│0.64為1比較好8、償債能力應(yīng)收賬款周轉(zhuǎn)率│38.31(醫(yī)藥生物—7.88)

8、資產(chǎn)負(fù)債率│0.1905流動(dòng)比率(%)│4.47速動(dòng)比率(%)│3.959、成長(zhǎng)能力營(yíng)業(yè)收入增