請(qǐng)搜集某一上市公司近期的資產(chǎn)負(fù)債表和利潤(rùn)表,試計(jì)算如下指標(biāo)并加以分析

1、2012年春季財(cái)務(wù)管理形成性考核冊(cè)最后一題請(qǐng)搜集某一上市公司近期的資產(chǎn)負(fù)債表和利潤(rùn)表，試計(jì)算如下指標(biāo)并加以分析。1應(yīng)收帳款周轉(zhuǎn)率2存貨周轉(zhuǎn)率3流動(dòng)比率4速運(yùn)比率5現(xiàn)金比率6資產(chǎn)負(fù)債率7產(chǎn)權(quán)比率8銷(xiāo)售利潤(rùn)率資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表會(huì)企01表日期:20120331金額：元資產(chǎn)行次期末余額期末余額年初余額年初余額負(fù)債及所有者權(quán)益負(fù)債及所有者權(quán)益行次期末余額期末余額年初余額年初余額流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金163390168.4064442313

2、.15短期借款51交易性金融資產(chǎn)2交易性金融負(fù)債52應(yīng)收票據(jù)32207980.001240000.00應(yīng)付票據(jù)532300000.001000000.00應(yīng)收賬款426265761.6622265002.61應(yīng)付賬款5458282569.2757129497.71預(yù)付款項(xiàng)5178089.02816023.65預(yù)收款項(xiàng)552222064.826087013.24應(yīng)收利息7應(yīng)付職工薪酬56971889.101373357.42應(yīng)收股利應(yīng)交稅

3、費(fèi)571061803.75757570.82其他應(yīng)收款8228914.02195075.85應(yīng)付利息5830465.7530465.75存貨914041476.8618001044.87應(yīng)付股利59一年內(nèi)到期的非流動(dòng)資產(chǎn)10其他應(yīng)付款60292240.85322413.55其他流動(dòng)資產(chǎn)11一年內(nèi)到期的非流動(dòng)負(fù)債61流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)合計(jì)1212106312389.96106312389.96106959460.13106959460.

4、13其他流動(dòng)負(fù)債62流動(dòng)負(fù)債合計(jì)流動(dòng)負(fù)債合計(jì)636365161033.5465161033.5466700318.4966700318.49非流動(dòng)資產(chǎn)：非流動(dòng)負(fù)債：可供出售金融資產(chǎn)15長(zhǎng)期借款65持有至到期投資16應(yīng)付債券66長(zhǎng)期應(yīng)收款17長(zhǎng)期應(yīng)付款67長(zhǎng)期股權(quán)投資18專項(xiàng)應(yīng)付款68投資性房地產(chǎn)19預(yù)計(jì)負(fù)債69固定資產(chǎn)2044501499.9944529913.17遞延所得稅負(fù)債70在建工程21202175.2032600.00其他非流

5、動(dòng)負(fù)債71工程物資22非流動(dòng)負(fù)債合計(jì)非流動(dòng)負(fù)債合計(jì)7272固定資產(chǎn)清理23負(fù)債合計(jì)負(fù)債合計(jì)737365161033.5465161033.5466700318.4966700318.491.平均應(yīng)收賬款=（期初應(yīng)收賬款期末應(yīng)收賬款）2=（26265761.6622265002.61）2=24265382.135應(yīng)收賬款周轉(zhuǎn)率（次）=銷(xiāo)售收入平均應(yīng)收賬款=26057789.7824265382.135=1.07次2.平均存貨余額=（期初存

6、貨期末存貨）2=（14041476.8618001044.87）2=18153239.735存貨周轉(zhuǎn)率（次）=銷(xiāo)貨成本平均存貨余額=22984966.1618153239.735=1.27次3.流動(dòng)比率=流動(dòng)資產(chǎn)合計(jì)流動(dòng)負(fù)債合計(jì)100%=106312389.8665161033.54100%=163.15%4.速運(yùn)資產(chǎn)是指流動(dòng)資產(chǎn)扣除存貨之后的余額=106312389.9614041476.86=92270913.1速運(yùn)比率=速運(yùn)資產(chǎn)流

7、動(dòng)負(fù)債100%=92270913.165161033.54100%=141.60%5.現(xiàn)金比率=（貨幣資金有價(jià)證券）流動(dòng)負(fù)債100%=63390168.465161033.54100%=97.28%6.資產(chǎn)負(fù)債率=負(fù)債總額資產(chǎn)總額100%=65161033.54177221107.15100%=36.77%7.產(chǎn)權(quán)比率=負(fù)債總額所有者權(quán)益總額100%=65161033.54112060073.61100%=58.15%8.銷(xiāo)售利潤(rùn)率=利