财务分析方案(软件生成)

目录
一、实现利润分析 ________________________________________________________________ 3
1、利润总额_________________________________________________________________ 3
2、营业利润_________________________________________________________________ 4
3、投资收益_________________________________________________________________ 5
4、营业外利润 _______________________________________________________________ 5
5、经营业务盈利能力 _________________________________________________________ 6
6、利润真实性判断 ___________________________________________________________ 7
二、成本分析 ____________________________________________________________________ 8
1、总成本构成情况 ___________________________________________________________ 8
2、总成本变化情况 ___________________________________________________________ 9
3、销售费用合理性评价 ______________________________________________________ 10
4、管理费用合理性评价 ______________________________________________________ 11
5、财务费用变化情况 ________________________________________________________ 12
三、资产结构分析 _______________________________________________________________ 12
1、资产构成情况 ____________________________________________________________ 12
2、流动资产构成特点 ________________________________________________________ 13
3、资产增减变化情况 ________________________________________________________ 14
4、资产结构合理性评价 ______________________________________________________ 16
5、资产结构变动情况 ________________________________________________________ 16
四、资本构成分析 _______________________________________________________________ 17
1、资本构成情况 ____________________________________________________________ 17
2、负债增减变化情况 ________________________________________________________ 18
3、所有者权益增减变化情况 __________________________________________________ 19
五、偿债能力分析 _______________________________________________________________ 20
1、短期偿债能力 ____________________________________________________________ 20
2、还本付息能力 ____________________________________________________________ 20
3、增加负债的可行性 ________________________________________________________ 21
六、盈利能力分析 _______________________________________________________________ 21
1、业务盈利能力分析 ________________________________________________________ 21
2、内部经营资产和对外长期投资的盈利能力 ____________________________________ 22
3、净资产收益率 ____________________________________________________________ 22
4、资产报酬率 ______________________________________________________________ 23
5、成本费用利润率 __________________________________________________________ 24
七、营运能力分析 _______________________________________________________________ 24
1、存货____________________________________________________________________ 24
2、应收账款________________________________________________________________ 25
3、应付账款________________________________________________________________ 26
4、现金周期和营业周期 ______________________________________________________ 27
5、流动资产________________________________________________________________ 27
6、总资产__________________________________________________________________ 28
八、发展能力分析 _______________ ________________________________________________ 29
1、增长性__________________________________________________________________ 29
九、经营协调性分析 _____________________________________________________________ 31
1、投融资活动协调情况 ______________________________________________________ 31