财务信息系统7-财务分析模型.xls

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1、请请选选择择帐帐表表 财务分析模型获取帐务数据财财务务分分析析模模型型资产负债表的编制损益表的编制KMMCKMMCKMDMKMDMJDFXJDFXKMNCYEKMNCYEKMQMYEKMQMYEBQFSEBQFSE现金101借75000505375430375银行存款102借12000002111100911100短期投资111借5000005000000应收票据112借6000001200300600300应收帐款113借250000 3523556.92 3273556.92坏帐准备114贷7507500预付帐款115借100000398368298368其他应收款119借60000661

2、006100材料采购121借0465600465600原材料123借800000 3004268.24 2204268.24材料成本差异131借8000067838.18-12161.82自制半成品135借000产成品137借0251885.41251885.41待摊费用139借0200000200000固定资产161借11300001380760250760累计折旧165贷608000638051.3630051.36在建工程169借32000033029710297无形资产171借120000012000000递延资产181借3000003000000待处理财产损益191借051544.3

3、51544.3短期借款201贷7000007000000应付票据202贷50000506683.33456683.33应付帐款203贷15000050425764892576预收帐款204贷35000232000197000其他应付款209贷0185000185000应付工资211贷0365365应付福利费214贷05958.755958.75应交税金221贷0381124.06381124.06长期借款241贷3500003500000长期应付款261贷500000600000100000实收资本301贷308234030823400资本公积311贷70000075316053160盈余公积

4、313贷1000001000000本年利润321贷0 2714458.17 2714458.17利润分配322贷3592503612502000生产成本401借2034026337.85997.8制造费用405借070385.8270385.82产品销售收入501贷00 6877948.72产品销售成本502借00 3897245.37产品销售费用503借0030000产品销售税金及附加 504借0040000其他业务收入511贷00100000其他业务支出512借0010000管理费用521借0056137.99财务费用522借00208107.19投资收益531贷000营业外收入541贷0

5、024000营业外支出542借0014000所得税550借0030000科科目目代代码码 科科目目名名称称借借贷贷方方向向期期初初余余额额期期末末余余额额本本期期发发生生额额101现金借75000505375430375102银行存款借12000002111100911100111短期投资借5000005000000112应收票据借6000001200300600300113应收帐款借2500003523556.92 3273556.92114坏帐准备贷7507500115预付帐款借100000398368119其他应收款借60000661006100121材料采购借0465600465600

6、123原材料借8000003004268.24 2204268.24131材料成本差异借8000067838.18-12161.82135自制半成品借000137产成品借0251885.41251885.41139待摊费用借0200000200000161固定资产借11300001380760250760165累计折旧贷608000638051.3630051.36169在建工程借32000033029710297171无形资产借120000012000000181递延资产借3000003000000191待处理财产损益借051544.351544.3201短期借款贷7000007000000

7、202应付票据贷50000506683.33456683.33203应付帐款贷15000050425764892576204预收帐款贷35000232000197000209其他应付款贷0185000185000211应付工资贷0365365214应付福利费贷05958.755958.75221应交税金贷0381124.06381124.06241长期借款贷3500003500000261长期应付款贷500000600000100000301实收资本贷308234030823400311资本公积贷70000075316053160313盈余公积贷1000001000000321本年利润贷027

8、46458.17 2746458.17322利润分配贷3592503612502000401生产成本借2034026337.85997.8405制造费用借070385.8270385.82501产品销售收入贷00 6877948.72502产品销售成本借00 3897245.37503产品销售费用借0030000504产品销售税金及附加 借0040000511其他业务收入贷00100000512其他业务支出借0010000521管理费用借0056137.99522财务费用借00208107.19531投资收益贷000541营业外收入贷0024000542营业外支出借0014000550所得税借

9、0030000编制单位:AA公司资产负债表项目年初数年末数项目流动资产：流动负债：货币资金12750002616475 短期借款 短期投资500000500000 应付票据 应收票据6000001200300 应付帐款 应收股利00 预收帐款 应收利息00 应付工资 应收账款2500003523556.92 应付福利费减：坏帐准备750750 应付股利 应收帐款净值2492503522806.92 应交税金 其他应收款6000066100 其他应交款 预付账款100000398368 其他应付款 应收补贴款00 预提费用 存货9003403886315.45 预计负债 待摊费用0200000

10、一年内到期的长期负债 一年内到期的长期债权投资00 其他流动负债 其他流动资产00 流动负债合计 流动资产合计368459012390365.37长期负债：长期投资：长期借款：长期股权投资00 应付债劵 长期债权投资00 长期应付款 长期投资合计00 专项应付款 其他长期负债固定资产：长期负债合计 固定资产原价11300001380760 递延税款：减：累计折旧608000638051.36 递延税款贷项 固定资产净值522000742708.64 负债合计减：固定资产减值准备00固定资产净额522000742708.64 所有者权益：工程物质00 实收资本 在建工程320000330297

11、减：已归还投资 固定资产清理00 实收资本净额 固定资产合计8420001073005.64 资本公积 赢余公积无形资产及其他资产：其中：法定公益金 无形资产 12000001200000 未分配利润 递延资产300000300000 所有者权益合计 待处理财产损益051544.32000年12月31日 长期待摊费用00 其他长期资产00无形资产及 其他资产合计15000001551544.3递延税项：递延税款借项00 资产总计602659015014915.31 负债和所有者权益总计单位:万元年初数年末数70000070000050000506683.33150000504257635000

12、232000036505958.75000381124.06000185000000000009350007053707.143500003500000050000060000000008500009500000017850008003707.143082340308234000308234030823407000007531601000001000003592503075708.1742415907011208.176026590 15014915.31利润表及利润分配表项目金额一、主营业务收入6877948.72 减：主营业务成本3897245.37 主营业务税金及附加40000二、主营业

13、务利润2940703.35 加：其他业务利润90000 减：营业费用30000 管理费用56137.99 财务费用208107.19三、营业利润2736458.17 加：投资收益0 营业外收入24000 减：营业外支出14000四、利润总额2746458.17 减：所得税30000五、净利润2716458.17 加：年初未分配利润359250 盈余公积转入0六、可供分配的利润3075708.17 减：提取盈余公积0七、可供股东分配的利润3075708.17 减：应付优先股股利0 提取任意盈余公积0 应付普通股股利0 转作股本的普通股股利0八、未分配利润3075708.17编制单位:AA公司20

14、00年度单位:万元比比例例分分析析法法变变现现能能力力比比率率资资产产管管理理比比率率流流动动比比率率：1.761.76营营业业周周期期：319.83319.83速速动动比比率率：1.181.18存存货货周周转转率率：1.631.63应应收收帐帐款款周周转转率率：3.653.65流流动动资资产产周周转转率率：0.860.86总总资资产产周周转转率率：0.650.65负负债债比比率率赢赢利利能能力力比比率率资资产产负负债债率率：53.31%53.31%销销售售净净利利率率：39.50%39.50%产产权权比比率率：114.16%114.16%销销售售毛毛利利率率：43.34%43.34%有有形形

15、净净值值债债务务率率：137.73%137.73%资资产产净净利利率率：25.82%25.82%净净资资产产收收益益率率：38.74%38.74%AAAA公公司司收收益益表表趋趋势势分分析析项目1997年1998年1999年2000年销售收入5895682568000058900006877948.72销售成本1856953200000028000003897245.37销售毛利4038729368000030900002980703.35销售及管理费用68920800003000026137.99息税前盈余3969809360000030600002954565.36利息支出18250020

16、0000100000208107.19税前利润3787309340000029600002746458.17变变动动图图1997年1998年1999年2000年010000002000000300000040000005000000600000070000008000000销销售售收收入入销销售售成成本本销销售售毛毛利利杜杜邦邦分分析析权权益益净净利利率率48.28%48.28%资资产产净净利利率率乘乘以以25.82%25.82%销销售售净净利利率率*资资产产周周转转率率39.50%39.50%0.650.65净净利利率率 销销售售收收入入销销售售收收入入2716458.172716458.1

17、7 6877948.726877948.726877948.726877948.72销销售售收收入入-全全部部成成本本+其其他他利利润润-所所得得税税6877948.76877948.7 4231490.64231490.61000001000003000030000制制造造成成本本管管理理费费用用销销售售费费用用财财务务费费用用经经营营费费用用3897245.43897245.456137.9956137.994000040000208107.19208107.193000030000年年初初：年年末末：权权益益乘乘数数1.871.87平平均均资资产产总总额额10520752.6610520

18、752.66平平均均流流动动资资产产+平平均均长长期期资资产产8037477.6858037477.6852483274.972483274.97货货币币资资金金+应应收收帐帐款款+存存货货+其其他他流流动动资资产产127500012750002500002500009003409003401259250125925026164752616475352355735235573886315.453886315.4523640182364018杜杜邦邦分分析析综综合合评评分分的的标标准准指指标标评评分分值值标标准准比比率率（%）行行业业最最高高（%）最最高高评评分分最最低低评评分分赢赢利利能能力力

19、：总总资资产产净净利利率率20201010202030301010 销销售售净净利利率率20204 4202030301010 净净值值报报酬酬率率10101616202015155 5偿偿债债能能力力：自自有有资资本本比比率率8 8404010010012124 4 流流动动比比率率815015045045012124 4 应应收收帐帐款款周周转转率率8 86006001200120012124 4 存存货货周周转转率率8 88008001200120012124 4成成长长能能力力：销销售售增增长长率率6 6151530309 93 3 净净利利增增长长率率6 61020209 93 3

20、人人均均净净利利增增长长率率6 6101020209 93 3合合计计1001001501505050财财务务情情况况综综合合分分析析指指标标实实际际比比率率（%）1标标准准比比率率（%）2差差异异（%）3=1-2每每分分比比率率（%）4调调整整分分5=3/4赢赢利利能能力力：总总资资产产净净利利率率25.8225.82101015.8215.821.001.0015.81999815.819998 销销售售净净利利率率39.4951839.495184 435.5035.501.601.6022.18448722.184487 净净值值报报酬酬率率38.7445138.74451161622

21、.7422.740.800.8028.43063628.430636偿偿债债能能力力：自自有有资资本本比比率率53.4790553.47905404013.4813.4815.0015.000.89860370.8986037 流流动动比比率率175.6575175.657515015025.6625.6675.0075.000.34210.3421 应应收收帐帐款款周周转转率率364.534364.534600600-235.47-235.47150.00150.00-1.569773-1.569773 存存货货周周转转率率162.8379162.8379800800-637.16-637.

22、16100.00100.00-6.371621-6.371621成成长长能能力力：销销售售增增长长率率16.7733216.7733215151.771.775.005.000.35466460.3546646 净净利利增增长长率率-7.29-7.2910-17.29-17.293.333.33-5.186435-5.186435合合计计每每分分比比率率的的差差（%）1.001.001.601.600.800.8015.0015.0075.0075.00150.00150.00100.00100.005.005.003.333.333.333.33标标准准分分值值6得得分分7=5+620203

23、5.8235.822020 42.1844942.184491010 38.4306438.430648 8 8.8986048.8986048 88.34218.34218 8 6.4302276.4302278 8 1.6283791.6283796 6 6.3546656.3546656 6 0.8135650.813565148.9027148.9027层层次次分分析析财财务务状状况况赢赢利利能能力力偿偿债债能能力力总总资资产产净净利利率率销销售售净净利利率率净净值值报报酬酬率率自自有有资资本本比比率率 流流动动比比率率权权数数确确定定1 1、0A层层A1A2A3V VA11.001.

24、002.002.004.004.002.002.00A20.500.501.001.002.002.001.001.00A30.250.250.500.501.001.000.500.503.503.502、A1赢赢利利能能力力X1X2X3X11.001.002.002.004.004.002.002.00X20.500.501.001.002.002.001.001.00X30.250.250.500.501.001.000.500.503.503.503、A2偿偿债债能能力力X1X2X3X4X11.001.001.331.332.002.004.004.001.811.81X20.750.

25、751.001.001.501.503.003.001.361.36X30.500.500.670.671.001.002.002.000.900.90X40.250.250.330.330.500.501.001.000.450.454.524.524、A3成成长长能能力力X1X2X11.001.002.002.001.411.41X20.500.501.001.000.710.712.122.12iiiiiiii0.1 通通过过检检验验单单排排序序列列表表第第一一层层赢赢利利能能力力偿偿债债能能力力权权数数0.570.570.290.29第第二二层层总总资资产产净净利利率率销销售售净净利利

26、率率 净净值值报报酬酬率率 自自有有资资本本比比率率 流流动动比比率率权权数数0.570.570.290.290.140.140.400.400.300.30总总排排序序0.330.330.160.160.080.080.110.110.090.09公公司司名名称称总总资资产产净净利利率率X1X1标标准准值值X1加加权权值值销销售售净净利利率率X2X2标标准准值值07300730 环环保保股股份份20.3420.342.642.640.860.8648.3948.391.181.1806820682 东东方方电电子子23.5123.513.213.211.051.0549.6649.661.2

27、21.2200890089 深深圳圳机机场场14.6114.611.611.610.530.5357.2457.241.491.4908580858 五五粮粮液液16.5616.561.961.960.640.6445.2645.261.071.0705200520 武武凤凤凰凰7.697.690.370.370.120.1226.2426.240.390.3907290729 燕燕京京啤啤酒酒11.5411.541.061.060.350.3530.7530.750.550.5508390839 中中信信国国安安13.6113.611.431.430.470.4747.5647.561.15

28、1.1505390539 粤粤电电力力9.729.720.730.730.240.2451.9951.991.301.3009170917 电电广广传传媒媒6.276.270.110.110.040.0440.9240.920.910.9105270527 粤粤美美的的6.446.440.140.140.050.0519.0619.060.140.1407990799 湘湘酒酒鬼鬼8.538.530.520.520.170.1749.0349.031.201.2008000800 一一汽汽轿轿车车8.988.980.600.600.200.2018.0218.020.100.100558055

29、8 辽辽房房天天1.451.45(0.75)(0.75)(0.25)(0.25)29.1829.180.500.5000630063 中中兴兴通通讯讯5.125.12(0.09)(0.09)(0.03)(0.03)49.2449.241.211.2107510751 锌锌业业股股份份8.338.330.480.480.160.1619.7419.740.160.1600270027 深深能能源源5.775.770.020.020.010.0131.4731.470.580.5800210021 深深科科技技8.198.190.460.460.150.1518.3818.380.110.1105

30、480548 湖湖南南投投资资7.947.940.410.410.130.1367.7867.781.861.8604180418 小小天天鹅鹅6.576.570.170.170.050.0528.2828.280.460.4600160016 深深康康佳佳5.145.14(0.09)(0.09)(0.03)(0.03)18.5118.510.120.1200090009 深深宝宝安安0.630.63(0.90)(0.90)(0.29)(0.29)31.2731.270.570.5700020002 深深万万科科4.754.75(0.16)(0.16)(0.05)(0.05)21.8021.8

31、00.230.2308780878 云云南南铜铜业业4.904.90(0.13)(0.13)(0.04)(0.04)14.4614.46(0.03)(0.03)00420042 深深长长城城3.303.30(0.42)(0.42)(0.14)(0.14)26.0126.010.380.3807090709 唐唐钢钢股股份份5.755.750.020.020.010.0117.0617.060.070.0709310931 中中关关村村4.744.74(0.16)(0.16)(0.05)(0.05)13.8813.88(0.05)(0.05)05570557 银银广广厦厦4.914.91(0.1

32、3)(0.13)(0.04)(0.04)39.6539.650.870.8700120012 深深南南玻玻0.600.60(0.90)(0.90)(0.30)(0.30)27.8327.830.450.4505640564 西西安安民民生生1.201.20(0.80)(0.80)(0.26)(0.26)17.3117.310.070.0700590059 辽辽通通化化工工1.521.52(0.74)(0.74)(0.24)(0.24)16.3216.320.040.0405700570 苏苏常常柴柴2.792.79(0.51)(0.51)(0.17)(0.17)16.2116.210.040.

33、04CR00060006 深深振振业业2.382.38(0.59)(0.59)(0.19)(0.19)14.0814.08(0.04)(0.04)00010001 深深发发展展1.211.21(0.80)(0.80)(0.26)(0.26)16.6716.670.050.0505730573 粤粤宏宏远远0.410.41(0.94)(0.94)(0.31)(0.31)44.5244.521.041.0405010501 鄂鄂武武商商1.131.13(0.81)(0.81)(0.26)(0.26)16.4916.490.050.0505510551 创创元元科科技技0.640.64(0.90)(

34、0.90)(0.29)(0.29)9.699.69(0.20)(0.20)05710571 新新大大洲洲(1.21)(1.21)(1.23)(1.23)(0.40)(0.40)13.3113.31(0.07)(0.07)05610561 陕陕长长岭岭(9.50)(9.50)(2.72)(2.72)(0.89)(0.89)1.991.99(0.47)(0.47)列列标标准准偏偏差差5.645.6415.2115.21列列平平均均数数5.575.5728.2128.21jxj成成长长能能力力应应收收帐帐款款周周转转率率存存货货周周转转率率销销售售增增长长率率净净利利增增长长率率0.570.571.

35、711.711.001.000.000.000.000.000.290.290.860.861.001.000.140.140.430.431.001.003.003.000.570.571.711.711.001.000.000.000.000.000.290.290.860.861.001.000.140.140.430.431.001.003.003.000.400.401.601.601.001.000.000.000.000.000.300.301.201.201.001.000.200.200.800.801.001.000.100.100.400.401.001.004.004.

36、000.670.671.331.331.001.000.000.000.000.000.330.330.670.671.001.002.002.00iiiiBBBBmaxmaxmaxmaxCICICICICRCRCRCRi成成长长能能力力0.140.14应应收收帐帐款款周周转转率率存存货货周周转转率率销销售售增增长长率率净净利利增增长长率率0.200.200.100.100.670.670.330.330.060.060.030.030.100.100.050.05X2加加权权值值净净值值报报酬酬率率X3X3标标准准值值 X3加加权权值值自自有有资资本本比比率率X4X4标标准准值值0.190.

37、1934.4134.412.682.680.220.2227.5227.520.320.320.200.2027.4127.411.971.970.160.1689.9889.981.721.720.240.2419.0419.041.131.130.090.0944.6144.610.700.700.170.1726.8126.811.911.910.160.1637.5737.570.540.540.060.068.728.720.080.080.010.0149.5449.540.810.810.090.0912.2512.250.440.440.040.0444.1444.140.69

38、0.690.190.1919.8119.811.201.200.100.1055.6255.620.950.950.210.2119.8619.861.211.210.100.1044.2544.250.690.690.150.1510.8610.860.300.300.020.0238.7538.750.570.570.020.0215.6015.600.780.780.060.0658.9758.971.021.020.200.2011.3411.340.350.350.030.0344.2944.290.690.690.020.0210.7010.700.280.280.020.0242

39、.7842.780.660.660.080.084.974.97(0.30)(0.30)(0.02)(0.02)62.2562.251.101.100.200.2011.3311.330.350.350.030.0338.2538.250.560.560.030.0314.6814.680.690.690.060.0645.2845.280.720.720.090.0917.6817.680.990.990.080.0848.2148.210.780.780.020.0214.1514.150.630.630.050.0525.3725.370.270.270.300.3010.5610.56

40、0.270.270.020.0257.9457.941.001.000.080.0810.9210.920.310.310.020.0222.7222.720.210.210.020.0214.4514.450.660.660.050.0538.8938.890.570.570.090.092.492.49(0.55)(0.55)(0.04)(0.04)64.3864.381.141.140.040.0410.2010.200.230.230.020.0227.9027.900.330.33(0.00)(0.00)10.5410.540.270.270.020.0239.2139.210.58

41、0.580.060.068.908.900.100.100.010.0133.5833.580.450.450.010.0110.3310.330.250.250.020.0233.4533.450.450.45(0.01)(0.01)9.099.090.120.120.010.0155.9555.950.960.960.140.1412.6512.650.480.480.040.0448.5448.540.790.790.070.070.980.98(0.70)(0.70)(0.06)(0.06)29.6429.640.370.370.010.012.512.51(0.55)(0.55)(0

42、.04)(0.04)64.2564.251.141.140.010.012.782.78(0.52)(0.52)(0.04)(0.04)41.2541.250.630.630.010.016.536.53(0.14)(0.14)(0.01)(0.01)36.4736.470.520.52偿偿债债能能力力0.290.29(0.01)(0.01)7.867.86(0.00)(0.00)(0.00)(0.00)39.2639.260.580.580.010.0119.1419.141.141.140.090.0936.4536.450.520.520.170.170.590.59(0.74)(0.7

43、4)(0.06)(0.06)47.6147.610.770.770.010.012.942.94(0.50)(0.50)(0.04)(0.04)45.2145.210.710.71(0.03)(0.03)1.101.10(0.69)(0.69)(0.06)(0.06)61.8061.801.091.09(0.01)(0.01)(0.50)(0.50)(0.85)(0.85)(0.07)(0.07)39.2639.260.580.58(0.08)(0.08)(21.58)(21.58)(2.98)(2.98)(0.24)(0.24)47.2547.250.760.767.907.9013.351

44、3.359.889.8844.5844.58阶阶数数2.002.003.003.004.004.005.005.006.006.007.007.008.008.00RI0.160.160.580.580.900.901.121.121.241.241.321.321.411.41X4加加权权值值流流动动比比率率X5X5标标准准值值 X5加加权权值值应应收收帐帐款款周周转转率率X6 X6标标准准值值 X6加加权权值值存存货货周周转转率率X70.040.041.941.940.260.260.020.022.082.08(0.70)(0.70)(0.04)(0.04)1.691.690.200.2

45、06.716.712.722.720.230.233.263.26(0.47)(0.47)(0.03)(0.03)7.917.910.080.081.761.760.160.160.010.014.634.63(0.21)(0.21)(0.01)(0.01)275.90275.900.060.061.721.720.140.140.010.0130.5230.524.734.730.270.272.662.660.090.093.253.250.930.930.080.0812.8712.871.361.360.080.0855.9755.970.080.086.816.812.772.770

46、.240.2420.4420.442.812.810.160.162.452.450.110.112.062.060.320.320.030.032.152.15(0.68)(0.68)(0.04)(0.04)15.4715.470.080.083.573.571.101.100.090.096.576.570.160.160.010.0114.6914.690.070.072.782.780.690.690.060.067.397.390.320.320.020.0227.8927.890.120.121.651.650.110.110.010.015.205.20(0.10)(0.10)(

47、0.01)(0.01)4.274.270.080.083.113.110.860.860.070.072.232.23(0.67)(0.67)(0.04)(0.04)0.360.360.080.084.384.381.521.520.130.139.319.310.680.680.040.045.225.220.130.130.220.22(0.63)(0.63)(0.05)(0.05)2.562.56(0.60)(0.60)(0.03)(0.03)0.990.990.060.062.052.050.310.310.030.034.584.58(0.22)(0.22)(0.01)(0.01)1

48、.041.040.080.081.311.31(0.07)(0.07)(0.01)(0.01)1.891.89(0.73)(0.73)(0.04)(0.04)4.584.580.090.090.750.75(0.36)(0.36)(0.03)(0.03)2.732.73(0.57)(0.57)(0.03)(0.03)12.3212.320.030.031.651.650.110.110.010.013.923.92(0.34)(0.34)(0.02)(0.02)9.109.100.110.112.412.410.500.500.040.041.621.62(0.78)(0.78)(0.04)(

49、0.04)0.910.910.020.021.961.960.270.270.020.022.662.66(0.58)(0.58)(0.03)(0.03)7.267.260.070.071.181.18(0.14)(0.14)(0.01)(0.01)7.787.780.390.390.020.022.052.050.130.131.101.10(0.18)(0.18)(0.02)(0.02)2.902.90(0.54)(0.54)(0.03)(0.03)0.180.180.040.041.671.670.120.120.010.015.225.22(0.10)(0.10)(0.01)(0.01

50、)0.890.890.070.071.561.560.060.060.010.018.158.150.460.460.030.031.781.780.050.051.451.450.000.000.000.001.861.86(0.74)(0.74)(0.04)(0.04)1.521.520.050.050.960.96(0.25)(0.25)(0.02)(0.02)4.284.28(0.28)(0.28)(0.02)(0.02)3.183.180.110.111.961.960.270.270.020.021.801.80(0.75)(0.75)(0.04)(0.04)5.895.890.0