【正文】 的用途和還款計劃，大額其他應(yīng)付帳款的對象和期限）（3）、其他應(yīng)付款主要欠款人 金額 比例 欠款時間 用途分析：（4）、其他重要負(fù)債科目分析：（其他需要關(guān)注的重要負(fù)債科目，如客戶自發(fā)融資能力）損益分析項目 上三年 上二年 上一年 當(dāng)期主營業(yè)務(wù)收入主營業(yè)務(wù)利潤加: 其他業(yè)務(wù)利潤 營業(yè)費(fèi)用 管理費(fèi)用 財務(wù)費(fèi)用營業(yè)利潤加: 投資收益 補(bǔ)貼收入 營業(yè)外收入減: 營業(yè)外支出19 / 37利潤總額減: 所得稅凈利潤分析：（主要包括銷售收入的產(chǎn)品構(gòu)成、相應(yīng)的成本結(jié)構(gòu)、各項費(fèi)用的構(gòu)成是否合理，利潤率是否下降，利潤分配情況。包括借款人對銀行和其他債務(wù)人的還款記錄，經(jīng)營過程中遵紀(jì)守法、 誠實(shí)守信程度、有無隱瞞事實(shí)采取不正當(dāng)手段套取銀行貸款的情況等。 .................................................................9總 體 發(fā) 展情況 .............................................................................................................................................9經(jīng)營環(huán) 境 .....................................................................................................................................................9產(chǎn) 品分析 .....................................................................................................................................................9產(chǎn) 品 銷 售情況 .............................................................................................................................................9供 應(yīng) 商 .........................................................................................................................................................9主要裝 備 ...................................................................................................................................................10研究開 發(fā) 能力 ...........................................................................................................................................10行 業(yè)發(fā) 展 趨勢 ...........................................................................................................................................10經(jīng)營 管理分析 ...........................................................................................................................................10重要事 項 提示 .........................................................................................................................................10（三）客戶財務(wù)狀況分析 ..............................................................................................10資產(chǎn)負(fù)債結(jié) 構(gòu)分析 ...................................................................................................................................10損 益分析 ...................................................................................................................................................15營 運(yùn)能力分析 ...........................................................................................................................................15盈利能力分析 ...........................................................................................................................................17償債 能力分析 ...........................................................................................................................................19現(xiàn) 金流量分析 ...........................................................................................................................................22其他分析 ...................................................................................................................................................24三、受信人信用等級評定 ...........................................................................................24四、受信人的授信需求 ...............................................................................................24（一）、授信需求分析 ...................................................................................................245 / 37（二）、資金周轉(zhuǎn) ...........................................................................................................27（三）、項目建設(shè)及固定資產(chǎn)購置 ...............................................................................27（四）、第一還款來源分析 ...........................................................................................27五、授信限額測算 .......................................................................................................27（一）、授信測算 ...........................................................................................................27（二）、授信種類分析 ...................................................................................................27六、受信人競爭能力分析 ...........................................................................................28（一）、受信人經(jīng)營戰(zhàn)略分析 .......................................................................................28（二）、受信人核心競爭力分析 ...................................................................................28七、授信擔(dān)保分析 .......................................................................................................28（一）、保證分析 ...........................................................................................................28（二）、抵（質(zhì)）押 ...........................................................................................................29八、綜合效益分析 .......................................................................................................30（一）、貸款收益分析 ...................................................................................................30（二）、存款收益分析 ...................................................................................................30（三）、中間業(yè)務(wù)收益 ...................................................................................................30（四）、其他綜合收益 ...................................................................................................30九、風(fēng)險分析與防范 ...................................................................................................31（一）風(fēng)險分析 ..............................................................................................................31定量分析 ...................................................................................................................................................31定性分析 .........................................................................................................................