【正文】 .............................................................................37一、存貨周轉(zhuǎn)率 ................................................................................................................................37二、應(yīng)收賬款周轉(zhuǎn)率 ......................................................................................................................37三、流動資產(chǎn)周轉(zhuǎn)率 ......................................................................................................................38四、總資產(chǎn)周轉(zhuǎn)率 ...........................................................................................................................39第三節(jié) 長期償債能力分析 .........................................................................................................39一、資產(chǎn)負(fù)債率 ................................................................................................................................39二、與資產(chǎn)負(fù)債率相關(guān)的其他比率 .........................................................................................40第四節(jié) 盈利能力的分析 ..............................................................................................................41一、銷售凈利率（或營業(yè)凈利率） .........................................................................................41二、資產(chǎn)凈利率 ................................................................................................................................41三、凈資產(chǎn)收益率 ...........................................................................................................................41第五節(jié) 上市公司財務(wù)分析 .........................................................................................................41一、每股收益 .....................................................................................................................................42二、市盈率 .........................................................................................................................................42三、每股凈資產(chǎn) ................................................................................................................................42四、凈資產(chǎn)收益率(股東權(quán)益報酬率) .....................................................................................43第六節(jié) 安通服業(yè)績指標(biāo)解釋 ......................................................................................................44一、業(yè)務(wù)收入 .....................................................................................................................................44二、凈利潤 .........................................................................................................................................44三、自由現(xiàn)金流 ................................................................................................................................44四、毛利率 .........................................................................................................................................45五、 SGamp。A 占收比 ............................................................................................................................45六、 資本性支出即 CAPEX（Capital Expenditure） ....................................................45七、EBIT 和 EBITDA.........................................................................................................................45八、ROIC ..............................................................................................................................................45九、WACC ..............................................................................................................................................46十、ROA 和 ROE..................................................................................................................................46第五章 財務(wù)預(yù)測和財務(wù)預(yù)算 ...................................................................................................47第一節(jié) 經(jīng)營預(yù)測 .........................................................................................................................47第二節(jié) 資金預(yù)測 ............................................................................................................................48一、資金預(yù)測的基本步驟 .............................................................................................................48二、資金預(yù)測的方法 ......................................................................................................................48三、資金的來源 ................................................................................................................................48第三節(jié) 成本預(yù)測 ............................................................................................................................503 / 109一、成本的分類 ................................................................................................................................50二、成本預(yù)測的方法 ......................................................................................................................52第四節(jié) 利潤預(yù)測 ..............................................................................................................................52第五節(jié) 財務(wù)預(yù)算 ............................................................................................................................53一、財務(wù)預(yù)算的意義 ......................................................................................................................53二、企業(yè)全面財務(wù)預(yù)算 .................................................................................................................53三、財務(wù)預(yù)算的內(nèi)容 ......................................................................................................................54四、財務(wù)預(yù)算編制的新方法 ........................................................................................................57第六章 成本性態(tài)與本量利分析 .................................................................................................59第一節(jié) 成本性態(tài)分析 ..................................................................................................................59一、成本按性態(tài)分類 .....................................................