【正文】 ............... 37應(yīng)付稅款................................................ 37負(fù)債....................................37流動(dòng)負(fù)債與長(zhǎng)期負(fù)債................................. 39股東權(quán)益....................................40常見問題....................................462 上市公司財(cái)務(wù)分析企業(yè)的流動(dòng)資金是如何營(yíng)運(yùn)循環(huán)的？........46留存收益可以作為股息來(lái)分配嗎？..........48公司借入短、長(zhǎng)期負(fù)債有何用途？..........49合并資產(chǎn)負(fù)債表中的少數(shù)股東權(quán)益與股東權(quán)益指什么？..................................50貨幣資金分析的要點(diǎn)有哪些？..............51上市公司如何利用應(yīng)收帳款進(jìn)行利潤(rùn)操縱的？52如何判別上市公司壞帳準(zhǔn)備的計(jì)提？........53四項(xiàng)計(jì)提是否完全有效堵住公司通過計(jì)提準(zhǔn)備來(lái)實(shí)現(xiàn)利潤(rùn)操縱的手法？....................55其他應(yīng)收帳與大股東占用上市公司資金的關(guān)系是怎樣的？................................56大股東侵占上市公司資金有哪些形式？......56公司存貨是否越少越好？..................58待攤費(fèi)用是指什么？......................59什么是四項(xiàng)計(jì)提？什么是八項(xiàng)計(jì)提？........59上市公司如何進(jìn)行四項(xiàng)計(jì)提，中間存在什么問題？........................................63什么是“ 追溯調(diào)整”？....................68四項(xiàng)計(jì)提對(duì)上市公司業(yè)績(jī)有什么影響，其市場(chǎng)效應(yīng)如何？................................69對(duì)上市公司公司固定資產(chǎn)的分析主要有哪些要3 上市公司財(cái)務(wù)分析點(diǎn)？....................................71如何看待公司的無(wú)形資產(chǎn)？................72怎樣判斷上市公司借債/集資是否合理？.....74如何對(duì)流動(dòng)負(fù)債進(jìn)行分析？................76利潤(rùn)及利潤(rùn)分配表........................77格式....................................78主要項(xiàng)目....................................80收益......................................80收益的分類............................................. 80費(fèi)用......................................82費(fèi)用分類................................................ 83利潤(rùn)........................................86常見問題....................................89影響上市公司利潤(rùn)的因素有哪些？..........89什么是股東權(quán)益？........................93什么是股本？............................94什么是公積金？如何提取公積金？..........95公司提取盈余公積有何用途？..............97公司發(fā)放股票股利對(duì)股東權(quán)益有什么影響？..98什么是留存收益？.......................100現(xiàn)金流量表............................102格式...................................1034 上市公司財(cái)務(wù)分析分類列報(bào)...................................107常見問題...................................110為什么現(xiàn)金流量表中經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~與利潤(rùn)表的凈利潤(rùn)有差距出現(xiàn)？...............110是否現(xiàn)金流量表比資產(chǎn)負(fù)債表、利潤(rùn)表更能體現(xiàn)不含水分的經(jīng)營(yíng)成果？.....................113資產(chǎn)減值準(zhǔn)備明細(xì)表.....................114格式...................................114股東權(quán)益增減變動(dòng)表.....................116格式...................................116分部報(bào)表..............................118會(huì)計(jì)報(bào)表附注..........................119會(huì)計(jì)政策與會(huì)計(jì)估計(jì).........................119會(huì)計(jì)政策...............................119可選擇性會(huì)計(jì)方法.......................120會(huì)計(jì)估計(jì)...............................121會(huì)計(jì)變更...................................122會(huì)計(jì)變更...............................122會(huì)計(jì)政策變更...........................123會(huì)計(jì)估計(jì)變更...........................124合并報(bào)表范圍與變更.........................124合并報(bào)表范圍...........................1245 上市公司財(cái)務(wù)分析合并報(bào)表范圍變更.......................126會(huì)計(jì)報(bào)表主要項(xiàng)目注釋...................126主要項(xiàng)目...................................127關(guān)聯(lián)方披露.................................128關(guān)聯(lián)方的定義...............................128關(guān)聯(lián)方的范圍...............................128關(guān)聯(lián)方交易.................................129關(guān)聯(lián)方問題.................................130關(guān)聯(lián)方披露事項(xiàng).............................131或有事項(xiàng)...................................131或有事項(xiàng)...................................131或有事項(xiàng)的披露.............................132資產(chǎn)負(fù)債表日后事項(xiàng).........................133日后事項(xiàng)的定義.............................133日后事項(xiàng)的分類.............................133獨(dú)立審計(jì)..............................134獨(dú)立審計(jì)...................................134審計(jì)作用...................................135審計(jì)責(zé)任...................................137審計(jì)風(fēng)險(xiǎn)...................................138審計(jì)流程...................................138審計(jì)報(bào)告...................................1396 上市公司財(cái)務(wù)分析無(wú)保留意見........................................... 139 保留意見.............................................. 140 否定意見.............................................. 141 拒絕表示意見........................................ 141 常見問題...................................142無(wú)保留意見的審計(jì)報(bào)告是否意味著企業(yè)的會(huì)計(jì)處理準(zhǔn)確無(wú)誤？...........................142無(wú)保留意見的審計(jì)報(bào)告是否意味著企業(yè)內(nèi)部無(wú)舞弊現(xiàn)象，企業(yè)的管理工作卓有成效？.......144保留意見、反對(duì)意見與拒絕表示意見的審計(jì)報(bào)告是否暗示企業(yè)在經(jīng)營(yíng)與內(nèi)部管理上有問題？...145投資者如何防范誤導(dǎo)的審計(jì)報(bào)告？.........146分析企業(yè)的非貨幣性信息指哪些內(nèi)容？.....148財(cái)務(wù)分析常用分析指標(biāo)..........................153財(cái)務(wù)比率分析..........................154盈利能力指標(biāo)...............................155盈利能力...............................155營(yíng)業(yè)成本比率與主營(yíng)業(yè)務(wù)利潤(rùn)率...........157營(yíng)業(yè)利潤(rùn)率.............................1617 上市公司財(cái)務(wù)分析投資收益率.............................163固定資產(chǎn)凈值收益率.....................165凈資產(chǎn)收益率與經(jīng)常性凈資產(chǎn)收益率.......167總資產(chǎn)收益率與經(jīng)常性總資產(chǎn)收益率.......169短期償債能力指標(biāo)...........................170短期償債能力...........................170流動(dòng)比率...............................173酸性比率與現(xiàn)金比率.....................175應(yīng)收帳款周轉(zhuǎn)率.........................177存貨周轉(zhuǎn)率.............................178應(yīng)付帳款周轉(zhuǎn)率.........................179長(zhǎng)期償債能力指標(biāo)...........................180長(zhǎng)期償債能力...........................180股東權(quán)益比率...........................181資本負(fù)債率與有息負(fù)債率.................183固定資產(chǎn)周轉(zhuǎn)率.........................185總資產(chǎn)周轉(zhuǎn)率...........................186現(xiàn)金保障能力指標(biāo)...........................187現(xiàn)金保障能力...........................187營(yíng)業(yè)收入現(xiàn)金保障倍數(shù)...................188利潤(rùn)現(xiàn)金保障倍數(shù).......................189調(diào)整后利潤(rùn)現(xiàn)金保障倍數(shù).................1908 上市公司財(cái)務(wù)分析其他指標(biāo)...................................191每股收益...............................191每股凈資產(chǎn).............................192凈資產(chǎn)比率.............................194固定資產(chǎn)凈值率.........................195資本化比率.............................195市盈率.................................196市凈率.................................197股利發(fā)放率.............................197股利實(shí)得率.............................198趨勢(shì)分析..............................199同比分析...............................199環(huán)比分析...............................201財(cái)務(wù)報(bào)表分析..........................202閱讀程序..........................203注意事項(xiàng)..........................205常見問題..............................206為什么對(duì)上市公司財(cái)務(wù)分析需善用產(chǎn)業(yè)平均值？.......................................206如何閱讀資產(chǎn)負(fù)債表？...................207如何分析利潤(rùn)及利潤(rùn)分配表？.............210為什么要重視對(duì)會(huì)計(jì)報(bào)表附注的分析？.....2119 上市公司財(cái)務(wù)分析什么是會(huì)計(jì)報(bào)表的“拓樸關(guān)系”？