机械制造业财务报表分析.pdf

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摘 要

财务报表虽然为信息使用者提供了企业财务状况、经营成果方面的资

料，但是显然不能提供准确的信息。只有通过财务报表分析，才能使信息使

用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策 .

本文以佳木斯机械制造有限公司为例，进行财务报表分析 ,并对财务报表分

析的局限性和影响因素提出自己的观点。 本文首先简单分析了本文进行研究

的背景、意义、选题原因等，然后简单提出了本文的研究思路和方法。在文

章的主体部分中 ,首先资产负债表的框架进行了阐述，包括公司资产状况及

为下文的研究奠定基础 ;详细分析了利用比率分析法对各种财务报表进行分

析，以及把三种基本报表结合起来进行分析 ,并利用著名的杜邦财务分析体

系对报表进行了分析。

关键词：财务报表 ; 财务分析； 财务状况；

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Abstract

The material of aspect that though the user of financial affairs report forms

for information has provided the enterprise financial affairs conditions and the

management achievements obviously can not provide accurate information 。

Only analyse ， and can make information user and policy decision person get

the information of definite enterprise financial affairs condition and

management achievements, and then the guidance is made policy by way of the

financial affairs report forms 。 This text ， article, etc 。 is made that the limited

company is the example with Jiamushi City machinery, and carries on financial

statement of assets and liabilities is expounded, and includes that company

capital and property condition and his capital and property change analysis，

company obligation and his all rights and interests conditions and his change are

analysed。 Third part distributes the table to be analysed to company profit and

profit, and includes ： the profit is analysed and is taken in the analysis and the

financial affairs elastic analysiss. Investment person procures ability and

enterprise and develops the front covers such as ability etc and analyses to the

company financial affairs synthetical evaluations of twist hempen thread effect

the 5th part respectively from the debt paying ability and management efficiency,

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profit ability and share. The foundation is established in research for the what

follows in the passage, paragraph， article ， etc; Detailedly analysing the

utilization ratio analyses the law and analyses to the various financial affairs

report forms, as well as combine analysing three kinds of basic report forms ，

and uses famous Du Bang ’s financial affairs to analyse the system has been in

progress the analysis to the report form.

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1.1 佳木斯机械有限公司的基本情况 ........................... 1

1.2 佳木斯机械有限公司的经营状况 ........................... 3

1。 3 佳木斯机械有限公司的财务状况 ........................... 3

1.4 佳木斯机械有限公司财务报告分析的意义 .................. 5

第 2 章 佳木斯机械有限公司的资产负债表分析 ...................... 6

2.1 公司资产状况及其资产变化分析 ............................ 6

3.2 收入分析 ............................................... 12

3。 3 成本费用分析 .......................................... 13

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第 4 章 佳木斯机械有限公司现金流量表分析 ....................... 17

4.1 现金流量结构分析 ....................................... 17

4.2 现金流动性分析 ......................................... 18

4。 3 获取现金能力分析 ...................................... 19

5.1 偿债能力分析 ........................................... 21

5.2 经营效率分析 . ......................................... 22

5.3 盈利能力分析 ........................................... 23

5.4 股票投资者获利能力分析 . ............................... 23

5。 5 企业发展能力分析 . ..................................... 24