财务表表分析

财务表分析包括四个章节，阐述了每个章节的详细知识点，适合知识点整理以及背诵的小伙伴，有需要的可以看看哟。

财务表表分析

• 第五章
  • 现金及现金等任务净增额=现金流量表补充资料中现金及现金等价物净增加额=（货币资金期末余额减-货币资金期初余额）+（现金等价物期末余额-现金等价物期初Net increase in cash, cash and other tasks=net increase in cash and cash equivalents in the supplementary materials of the cash flow statement=(ending balance of monetary capital minus beginning balance of monetary capital)+(ending balance of cash equivalents beginning balance of cash equivalents)余额）
  • 在货币资金不存在受限和不存在现金等价物的情况下：现金流量表主表中期末现金及现金等价物余额=资产负债表中货币资金项目期末数In the case that there is no restriction on monetary capital and no cash equivalents: the ending balance of cash and cash equivalents in the main statement of cash flow statement=the ending balance of monetary capital items in the balance sheet
  • 经营活动现金流入占现金总流入百分比=经营活动现金流入量/现金总流入量＊100%Percentage of cash inflow from operating activities in total cash inflow=cash inflow from operating activities/total cash inflow * 100%
  • 投资活动现金流入占现金总流入百分比=投资活动现金流入量/现金总流入量*100%Percentage of cash inflows from investment activities in total cash inflows=cash inflows from investment activities/total cash inflows * 100%
  • 筹资活动现金流入占现金总流入百分比=筹资活动现金流入量/现金总流入量*100%Percentage of cash inflows from financing activities in total cash inflows=cash inflows from financing activities/total cash inflows * 100%
• 第六章
  • 销售毛利率=（营业收入-营业成本/营业收入*100%Gross profit rate of sales=(operating revenue operating cost/operating revenue * 100%
  • 营业利润率=营业利润/营业收入*100%Operating profit margin=operating profit/operating revenue * 100%
  • • 销售净利率=净利润/营业收入*100%Net profit rate of sales=net profit/operating revenue * 100%
  • 现金债务总额比率=经营活动现金流量净额/债务总额＊100%Total cash debt ratio=net cash flow from operating activities/total debt * 100%
  • 第一节业务盈利能力分析
    • 营业利润率=营业利润/营业收入*100% 销售毛利率=（营业收入-营业成本/营业收入*100% 市盈率=普通股每股市场价格/普通股每股收益 总资产报酬率=净利润/平均资产总额*100%Operating profit margin=operating profit/operating revenue * 100% Gross profit rate of sales=(operating revenue operating cost/operating revenue * 100% P/E ratio=market price per common share/earnings per common share Return on total assets=net profit/total average assets * 100%
  • 第二节资产盈利能力分析
    • 每股收益=净利润/当期实际发行在外普通股的加权平均数 总资产报酬率=销售净利率*总资产周转率 总资产报酬率=息税前利润/资产平均总额*100% 加权平均发行在外股数=（每期发行在外股票数额*发行在外时间之和）/12Earnings per share=net profit/weighted average number of ordinary shares actually issued in the current period Return on total assets=net sales interest rate * turnover rate of total assets Return on total assets=EBIT/average total assets * 100% Weighted average number of outstanding shares=(number of outstanding shares in each period * sum of outstanding time)/12
  • 第三节市场盈利能力分析
    • 市进率=每股市价/每股净资产 投资收益比重=投资收益/净利润*100%Market progression rate=market price per share/net asset per share Proportion of investment income=investment income/net profit * 100%
• 第七章
  • 应收账款周转率=营业收入/应收账款平均占用额（次） 营业外收支金额比重=（营业外收入-营业外支出）/净利润*100%Turnover rate of accounts receivable=operating income/average occupancy of accounts receivable (times) Proportion of non operating revenue and expenditure amount=(non operating revenue - non operating expenditure)/net profit * 100%
  • 第二节流动资产营运能力分析
    • 应收账款周转率=赊销收入净额/应收账款平均占用额（次） 固定资产周转天数=360/固定资产周转率 应收账款周转期=360/应收账款周转次数（天） 应收账款平均余额=（期初应收账款+期末应收账款）/2 经营现金流量比率=经营活动产生的现金净流量/流动负债 存货周转率=营业成本/存货平均占用额（次） 平均固定资产=（期初固定资产+期末固定资产）/2 速动比率=速动资产/动负债债 流动资产平均占用额=（期初流动资产+期末流动）/2 应收账款周转期=360/应收账款周转次数（天） 存货周转期=360/货周转次数（天） 总资产周转率（次）=营业收入/平均资产总额Turnover rate of accounts receivable=net credit sales income/average usage of accounts receivable (times) Fixed assets turnover days=360/fixed assets turnover rate Turnover period of accounts receivable=360/turnover times of accounts receivable (days) Average balance of accounts receivable=(opening accounts receivable+closing accounts receivable)/2 Operating cash flow ratio=net cash flow from operating activities/current liabilities Inventory turnover rate=operating cost/average inventory occupancy (times) Average fixed assets=(opening fixed assets+closing fixed assets)/2 Quick ratio=quick assets/quick liabilities Average amount of current assets occupied=(opening current assets+closing current assets)/2 Turnover period of accounts receivable=360/turnover times of accounts receivable (days) Inventory turnover period=360/times of goods turnover (days) Total asset turnover rate (times)=operating income/total average assets Turnover rate of accounts receivable=net credit sales income/average usage of accounts receivable (times) Fixed assets turnover days=360/fixed assets turnover rate Turnover period of accounts receivable=360/turnover times of accounts receivable (days) Average balance of accounts receivable=(opening accounts receivable+closing accounts receivable)/2 Operating cash flow ratio=net cash flow from operating activities/current liabilities Inventory turnover rate=operating cost/average inventory occupancy (times) Average fixed assets=(opening fixed assets+closing fixed assets)/2 Quick ratio=quick assets/quick liabilities Average amount of current assets occupied=(opening current assets+closing current assets)/2 Turnover period of accounts receivable=360/turnover times of accounts receivable (days) Inventory turnover period=360/times of goods turnover (days) Total asset turnover rate (times)=operating income/total average assets
  • 第三节固定资产与总额资产营运能力分析
    • 有形净值债务率=负债总额/（所有者权益-形资资产） 流动资产周转率=营业收入/流动资产平均占用额（次） 营业周期=应收账款周转天数+存货周转天数 固定资产周转率=营业收入/平均固定资产Tangible net worth debt ratio=total liabilities/(owner's equity - shaped assets) Turnover rate of current assets=operating income/average occupancy of current assets (times) Business cycle=turnover days of accounts receivable+turnover days of inventory Fixed assets turnover rate=operating income/average fixed assets
• 第八章
  • 流动比率=流动资产/流动负载 流动资产周转天数= 360/流动资产周转率（天） 应收账款平均余额=（期初应收账款+期末应收账款）/2 现金比率=（货币资产+交易性金融资产）/流动负债 存货平均占用额=（期初存货余额+期末存货余额）/2 速动资产=流动资产-存货 利息保障倍数（已获利息倍数）=息税前利润/利息费用 资产负债率=负债总额/资产总额*100% 总资产周转天数=360/总资产周转率 存货周转率 息税前利润=净利润+所得税+利息费用=利息总额+利息费用Current ratio=current assets/current load Days of turnover of current assets=360/turnover rate of current assets (days) Average balance of accounts receivable=(opening accounts receivable+closing accounts receivable)/2 Cash ratio=(monetary assets+trading financial assets)/current liabilities Average inventory occupancy=(opening inventory balance+closing inventory balance)/2 Quick assets=current assets - inventory Interest coverage ratio (interest earned ratio)=EBIT/interest expense Asset liability ratio=total liabilities/total assets * 100% Total asset turnover days=360/total asset turnover Inventory turnover rate Profit before interest and tax=net profit+income tax+interest expense=total interest+interest expense
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