請搜集某一上市公司近期的資產(chǎn)負債表和利潤表,試計算如下指標并加以分析

1、2012年春季財務(wù)管理形成性考核冊最后一題請搜集某一上市公司近期的資產(chǎn)負債表和利潤表，試計算如下指標并加以分析。1應(yīng)收帳款周轉(zhuǎn)率2存貨周轉(zhuǎn)率3流動比率4速運比率5現(xiàn)金比率6資產(chǎn)負債率7產(chǎn)權(quán)比率8銷售利潤率資產(chǎn)負債表資產(chǎn)負債表會企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債及所有者權(quán)益負債及所有者權(quán)益行次期末余額期末余額年初余額年初余額流動資產(chǎn)：流動負債：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預付款項5178089.02816023.65預收款項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)到期的非流動資產(chǎn)10其他應(yīng)付款60292240.85322413.55其他流動資產(chǎn)11一年內(nèi)到期的非流動負債61流動資產(chǎn)合計流動資產(chǎn)合計1212106312389.96106312389.96106959460.13106959460.

4、13其他流動負債62流動負債合計流動負債合計636365161033.5465161033.5466700318.4966700318.49非流動資產(chǎn)：非流動負債：可供出售金融資產(chǎn)15長期借款65持有至到期投資16應(yīng)付債券66長期應(yīng)收款17長期應(yīng)付款67長期股權(quán)投資18專項應(yīng)付款68投資性房地產(chǎn)19預計負債69固定資產(chǎn)2044501499.9944529913.17遞延所得稅負債70在建工程21202175.2032600.00其他非流

5、動負債71工程物資22非流動負債合計非流動負債合計7272固定資產(chǎn)清理23負債合計負債合計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）=銷貨成本平均存貨余額=22984966.1618153239.735=1.27次3.流動比率=流動資產(chǎn)合計流動負債合計100%=106312389.8665161033.54100%=163.15%4.速運資產(chǎn)是指流動資產(chǎn)扣除存貨之后的余額=106312389.9614041476.86=92270913.1速運比率=速運資產(chǎn)流

7、動負債100%=92270913.165161033.54100%=141.60%5.現(xiàn)金比率=（貨幣資金有價證券）流動負債100%=63390168.465161033.54100%=97.28%6.資產(chǎn)負債率=負債總額資產(chǎn)總額100%=65161033.54177221107.15100%=36.77%7.產(chǎn)權(quán)比率=負債總額所有者權(quán)益總額100%=65161033.54112060073.61100%=58.15%8.銷售利潤率=利