【正文】 ............................................................................................ 5 2．凈利潤(rùn) ...................................................................................................................... 5 3．總資產(chǎn) ...................................................................................................................... 6 4．凈資產(chǎn) ...................................................................................................................... 6 （二）核心指標(biāo)分析 .............................................................................................................. 7 1．凈資產(chǎn)受益率 ............................................................................................................ 7 2．銷售凈利率 ............................................................................................................... 8 3．總資產(chǎn)周轉(zhuǎn)率 ............................................................................................................ 8 4．權(quán)益乘數(shù) ................................................................................................................... 9 （三）盈利能力分析 ............................................................................................................. 11 1．主營(yíng)毛利率 .............................................................................................................. 11 2．營(yíng)業(yè)利潤(rùn)率 ..............................................................................................................12 3．總資產(chǎn)收益率 ...........................................................................................................12 4．主營(yíng)業(yè)務(wù)利潤(rùn)率 .......................................................................................................13 5．凈資產(chǎn)收益率 ...........................................................................................................14 6．每股收益（ EPS）和每股收益增長(zhǎng)率 ..........................................................................14 7．成本費(fèi)用利潤(rùn)率 .......................................................................................................15 （四）資產(chǎn)效率分析 .............................................................................................................16 1．總資產(chǎn)周轉(zhuǎn)率 ...........................................................................................................16 2．固定資產(chǎn)周轉(zhuǎn)率 .......................................................................................................17 3．應(yīng)收賬款周轉(zhuǎn)率 .......................................................................................................17 4．存貨周轉(zhuǎn)率 ..............................................................................................................18 5． 凈資產(chǎn)周轉(zhuǎn)率 .........................................................................................................19 4．總資產(chǎn)報(bào)酬率 ...........................................................................................................19 （四）償債能力分析 .............................................................................................................20 1. 營(yíng)運(yùn)資本 ..................................................................................................................20 2．流動(dòng)比率 ..................................................................................................................21 3．速動(dòng)比 率 ..................................................................................................................22 擁有龐大的管理資料庫，每天提供大量企業(yè)管理資料下載 迅達(dá)商務(wù)資料網(wǎng)客服中心 電話： (86)07636685327 客服 ： 289123773 主站地址： 鏡像站點(diǎn)： ............................................................................................