中國(guó)石油財(cái)務(wù)分析報(bào)告文案-全文預(yù)覽
【正文】 營(yíng)業(yè)稅金及附加90953001289970019432000銷售費(fèi)用331810040663003790000管理費(fèi)用367460047326005585300財(cái)務(wù)費(fèi)用403600435700775400資產(chǎn)減值損失229000308200876800其他加：公允價(jià)值變動(dòng)收益（損失：“”）投資收益167200441700811400營(yíng)業(yè)利潤(rùn)107804001377380014648500加：營(yíng)業(yè)外收入157600272800229200減：營(yíng)業(yè)外支出225000561900581000利潤(rùn)總額107130001348470014296700減：所得稅費(fèi)用229830026910002851500凈利潤(rùn)84147001079370011445200減：少數(shù)股東損益2998008027001101500歸屬母公司所有者的凈利潤(rùn)81149009991000103437003．公司財(cái)務(wù)指標(biāo)計(jì)算 2009年財(cái)務(wù)指標(biāo)計(jì)算 1）流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債=37069700/41297600=2）速動(dòng)比率=(流動(dòng)資產(chǎn)存貨)/流動(dòng)負(fù)債=(3706970010192100)/ 41297600= 3）現(xiàn)金比率=年經(jīng)營(yíng)現(xiàn)金流量/年末流動(dòng)負(fù)債=11859400/41297600= 4）資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額=54327300/142487000= 5）權(quán)益乘數(shù)=資產(chǎn)總額/股東權(quán)益=142487000/88159600= 6）產(chǎn)權(quán)比率=負(fù)債總額/所有者權(quán)益總額=54327300/88159600= 7）股東權(quán)益比率=股東權(quán)益/資產(chǎn)總額=88159600/142487000= 8）總資產(chǎn)周轉(zhuǎn)率=營(yíng)業(yè)收入/平均資產(chǎn)總額=68301900/[(123114000+142487000)/2]= 9）流動(dòng)資產(chǎn)周轉(zhuǎn)率=營(yíng)業(yè)收入/平均流動(dòng)資產(chǎn)總額=68301900/[(26229200+37069700)/2]= 10）應(yīng)收賬款周轉(zhuǎn)率=營(yíng)業(yè)收入/平均應(yīng)收賬款余額=68301900/[(2011300+2806300)/2]= 11）存貨周轉(zhuǎn)率=營(yíng)業(yè)成本/平均存貨余額=40968100/[(8207100+10192100)/2]= 12）資產(chǎn)凈利率=凈利潤(rùn)/平均資本=8414700/[(123114000+142487000)/2]= 13）銷售凈利率=凈利潤(rùn)/銷售收入=8414700/68301900= 14）銷售毛利率=(銷售收入銷售成本)/銷售收入=(6830190040968100)/ 68301900= 15）股東權(quán)益報(bào)酬率=凈利潤(rùn)/平均凈資產(chǎn)=8414700/[(86311800+88159600)/2]= 2010年財(cái)務(wù)指標(biāo)計(jì)算1）流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債=33295900/39455000= 2）速動(dòng)比率=(流動(dòng)資產(chǎn)存貨)/流動(dòng)負(fù)債=(3329590011395600)/ 39455000= 3）現(xiàn)金比率=年經(jīng)營(yíng)現(xiàn)金流量/年末流動(dòng)負(fù)債=1771400/39455000= 4）資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額=61423200/158267000= 5）權(quán)益乘數(shù)=資產(chǎn)總額/股東權(quán)益=158267000/96843400= 6）產(chǎn)權(quán)比率=負(fù)債總額/所有者權(quán)益總額=61423200/96843400= 7）股東權(quán)益比率=股東權(quán)益/資產(chǎn)總額=96843400/158267000= 8）總資產(chǎn)周轉(zhuǎn)率 =營(yíng)業(yè)收入/平均資產(chǎn)總額=104810000/[(153734000+158267000)/2]= 9）流動(dòng)資產(chǎn)周轉(zhuǎn)率=營(yíng)業(yè)收入/平均流動(dòng)資產(chǎn)總額=104810000/[(36748000+33295900)/2]= 10）應(yīng)收賬款周轉(zhuǎn)率=營(yíng)業(yè)收入/平均應(yīng)收賬款余額=104810000/[(4205300+4187800)/2]= 11）存貨周轉(zhuǎn)率=營(yíng)業(yè)成本/平均存貨余額=104810000/[(12345200+11395600)/2]= 12）資產(chǎn)凈利率=凈利潤(rùn)/平均資本=10793700/[(153734000+158267000)/2]= 13）銷售凈利率=凈利潤(rùn)/銷售收入=10793700/104810000= 14）銷售毛利率=(銷售收入銷售成本)/銷售收入=(10481000069035300)/ 104810000=15）股東權(quán)益報(bào)酬率=凈利潤(rùn)/平均凈資產(chǎn)=10793700/[(94577000+96843400)/2]= 2011年財(cái)務(wù)指標(biāo)計(jì)算1）流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債=46703400/59746900=2）速動(dòng)比率=(流動(dòng)資產(chǎn)存貨)/流動(dòng)負(fù)債=(4670340018376300)/ 59746900=3）現(xiàn)金比率=年經(jīng)營(yíng)現(xiàn)金流量/年末流動(dòng)負(fù)債=8664000/59746900=4）資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額=81252900/187301000= 5）權(quán)益乘數(shù)=資產(chǎn)總額/股東權(quán)益=187301000/106048000= 6）產(chǎn)權(quán)比率=負(fù)債總額/所有者權(quán)益總額=81252900/106048000=7）股東權(quán)益比率=股東權(quán)益/資產(chǎn)總額=106048000/187301000=8）總資產(chǎn)
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