畢業(yè)論文青島海爾股份有限公司財(cái)務(wù)分析(存儲(chǔ)版)
【正文】 大。杜邦分析體系是以凈資產(chǎn)收益率（也稱股東權(quán)益報(bào)酬率）為核心，將其分解為若干財(cái)務(wù)指標(biāo)，通過分析各分解指標(biāo)的變動(dòng)對(duì)凈資產(chǎn)收益率的影響來揭示企業(yè)盈利能力及其變動(dòng)原因。 權(quán)益乘數(shù) 權(quán)益乘數(shù)反映了股東權(quán)益與資本總額之間的關(guān)系，一定程度上能反映企業(yè)的資本結(jié)構(gòu)。其計(jì)算公式為： 營(yíng)業(yè)收入增長(zhǎng)率=本年?duì)I業(yè)收入增長(zhǎng)額/上年?duì)I業(yè)收入總額100% 表314 營(yíng)業(yè)收入增長(zhǎng)率分析表項(xiàng)目2012123120111231營(yíng)業(yè)收入增長(zhǎng)率%% %。 固定資產(chǎn)周轉(zhuǎn)率固定資產(chǎn)周轉(zhuǎn)率是指企業(yè)一定時(shí)期的主營(yíng)業(yè)務(wù)收入與固定資產(chǎn)平均值的比率。2 表37 資產(chǎn)主營(yíng)業(yè)務(wù)利潤(rùn)率分析表項(xiàng)目2012123120111231資產(chǎn)主營(yíng)業(yè)務(wù)利潤(rùn)率%%由表可知。 盈利能力分析 主營(yíng)業(yè)務(wù)利潤(rùn)率 主營(yíng)業(yè)務(wù)利潤(rùn)率是指企業(yè)一定時(shí)期主營(yíng)業(yè)務(wù)利潤(rùn)同主營(yíng)業(yè)務(wù)收入凈額的比率。 長(zhǎng)期償債能力分析 資產(chǎn)負(fù)債率資產(chǎn)負(fù)債率是企業(yè)負(fù)債總額與資產(chǎn)總額的比率，也稱為負(fù)債比率或舉債經(jīng)營(yíng)比率，他反應(yīng)了企業(yè)的資產(chǎn)總額中有多少是通過舉債而得到的。表1 青島海爾資產(chǎn)負(fù)債表 編制單位：青島海爾 單位：元報(bào)告期201212312011123120101231流動(dòng)資產(chǎn) 貨幣資金10,098,119,6,282,453,2,461,585,應(yīng)收票據(jù)7,060,548,3,505,032,2,512,216,應(yīng)收賬款2,141,519,1,204,649,794,570,預(yù)付賬款555,731,97,289,168,607,應(yīng)收股利12,665,0應(yīng)收利息43,624,0其他應(yīng)收款101,887,63,094,73,436,存貨3,557,067,1,742,542,1,852,917,流動(dòng)資產(chǎn)合計(jì)23,571,164,12,895,061,7,863,333,非流動(dòng)資產(chǎn) 可供出售金融資產(chǎn)13,561,10,893,5,492,投資性房地產(chǎn)20,800,1290長(zhǎng)期股權(quán)投資1,078,317,1,527,259,1,383,557,固定資產(chǎn)3,172,289,2,449,481,2,455,921,無(wú)形資產(chǎn)363,255,197,918,134,943,在建工程644,716,261,913,204,024,資產(chǎn)總計(jì)363,255,197,918,134,943,長(zhǎng)期待攤費(fèi)用391,1,160,614,遞延所得稅資產(chǎn)402,659,469153,464,182,708,非流動(dòng)資產(chǎn)合計(jì)5,695,991,4,602,091,4,367,264,資產(chǎn)總計(jì)29,267,156,17,497,152,12,230,597,流動(dòng)負(fù)債 短期借款861,136,338174,700,000應(yīng)付票據(jù)4,437,085,2,614,969,638,769,應(yīng)付賬款6,399,534,3,156,892,1,614,063,預(yù)收賬款1,912,291,989,386,1,025,259,應(yīng)付職工薪酬639,174,294,790,90,110,應(yīng)交稅費(fèi)819,299,130,960,93,314,應(yīng)付利息16,935,0應(yīng)付股利352,825,280,940,267,268,其他應(yīng)付款3,235,064,1,190,297,687,882,一年內(nèi)到期的非流動(dòng)負(fù)債39,800,00039,800,000流動(dòng)負(fù)債合計(jì)18,673,348,8,698,036,4,444,539,非流動(dòng)負(fù)債 長(zhǎng)期借款79,400,000遞延所得稅負(fù)債10,097,1,449,639,其他非流動(dòng)負(fù)債83,734,45,427,4,961,612影響非流動(dòng)負(fù)債其他科目1,011,188,非流動(dòng)負(fù)債合計(jì)1,105,020,46,876,85,000,負(fù)債合計(jì)19,778,368,8,744,913,4,529,540,所有者權(quán)益 實(shí)收資本（或股本）1,339,961,7701,338,518,7701,338,518,770資本公積金1,780,902,3,030,528,3,005,773,盈余公積金1,461,577,1,231,756,1,160,767,未分配利潤(rùn)2,429,017,2,119,929,1,268,946,歸屬于母公司股東權(quán)益合計(jì)7,019,925,7,720,733,6,774,005,所有者權(quán)益合計(jì)9,488,787,8,752,239,7,701,057,負(fù)債及所有者權(quán)益總計(jì)29,267,156,17,497,152,12,230,597,表2青島海爾利潤(rùn)表編制單位：青島海爾 單位：元報(bào)告期201212312011123120101231一、營(yíng)業(yè)總收入60,588,248,32,979,419, 30,408,039, 營(yíng)業(yè)收入60,588,248,32,979,419, 30,408,039, 二、營(yíng)業(yè)總成本57,865,369,31,515,989, 29,392,367, 營(yíng)業(yè)成本46,420,009,24,263,147, 23,375,986, 營(yíng)業(yè)稅金及附加160,226,134,738, 96,454, 銷售費(fèi)用7,815,461,4,984,187, 4,074,594, 管理費(fèi)用3,416,664,2,116,221, 1,691,186, 財(cái)務(wù)費(fèi)用6,658,7,965, 103,655, 資產(chǎn)減值損失46,350,25,661, 51,491, 三、其他經(jīng)營(yíng)收益37,929, 投資凈收益263,666,167,071, 151
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