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深圳燃气2021年上半年财务分析详细报告
目录
一、资产结构分析..................................................................................................................................3
1.资产构成基本情况......................................................................................................................32.流动资产构成特点......................................................................................................................43.资产的增减变化..........................................................................................................................44.资产的增减变化原因..................................................................................................................55.资产结构的合理性评价..............................................................................................................66.资产结构的变动情况..................................................................................................................7二、负债及权益结构分析......................................................................................................................8
1.负债及权益构成基本情况..........................................................................................................82.流动负债构成情况......................................................................................................................93.负债的增减变化情况................................................................................................................114.负债的增减变化原因................................................................................................................125.权益的增减变化情况................................................................................................................126.权益的增减变化原因................................................................................................................13三、实现利润分析................................................................................................................................141.利润总额....................................................................................................................................142.营业利润....................................................................................................................................143.投资收益....................................................................................................................................154.营业外利润................................................................................................................................155.经营业务的盈利能力................................................................................................................166.结论............................................................................................................................................16四、成本费用分析................................................................................................................................161.成本构成情况............................................................................................................................162.总成本变化情况及原因分析....................................................................................................173.营业成本控制情况....................................................................................................................184.销售费用变化及合理性评价....................................................................................................185.管理费用变化及合理性评价....................................................................................................196.财务费用变化情况....................................................................................................................19五、现金流量分析................................................................................................................................201.现金流入结构分析....................................................................................................................202.现金流出结构分析....................................................................................................................213.现金流动的稳定性....................................................................................................................224.现金流动的协调性....................................................................................................................235.现金流量的变化情况................................................................................................................236.现金流量的充足性评价............................................................................................................247.现金盈利情况分析....................................................................................................................248.现金流动的有效性评价............................................................................................................259.自由现金流量分析....................................................................................................................25六、偿债能力分析................................................................................................................................251.支付能力及还债期....................................................................................................................252.流动比率....................................................................................................................................253.速动比率....................................................................................................................................264.短期偿债能力变化情况............................................................................................................275.短期付息能力............................................................................................................................276.长期付息能力............................................................................................................................28内部资料,妥善保管第1页共42页
7.负债经营可行性........................................................................................................................28七、盈利能力分析................................................................................................................................281.盈利能力基本情况....................................................................................................................282.内部经营资产和对外长期投资的盈利能力............................................................................293.对外投资的盈利能力................................................................................................................294.内外部资产盈利能力比较........................................................................................................295.净资产收益率............................................................................................................................306.净资产收益率变化原因............................................................................................................307.总资产报酬率............................................................................................................................308.总资产报酬率变化原因............................................................................................................319.成本费用利润率变化情况........................................................................................................3110.成本费用利润率变化原因......................................................................................................31八、营运能力分析................................................................................................................................311.存货周转天数............................................................................................................................312.存货周转天数变化原因............................................................................................................323.应收账款周转天数变化情况....................................................................................................324.应收账款周转天数变化原因....................................................................................................335.应付账款周转天数变化情况....................................................................................................336.应付账款周转天数变化原因....................................................................................................347.现金周期....................................................................................................................................348.营业周期....................................................................................................................................349.营业周期结论............................................................................................................................3510.流动资产周转天数..................................................................................................................3511.流动资产周转天数变化原因..................................................................................................3512.总资产周转天数......................................................................................................................3613.总资产周转天数变化原因......................................................................................................3614.固定资产周转天数..................................................................................................................3715.固定资产周转天数变化原因..................................................................................................37九、发展能力分析................................................................................................................................371.营业收入增长率........................................................................................................................372.净利润增长率............................................................................................................................373.资本增长性................................................................................................................................374.可动用资金总额........................................................................................................................385.挖潜发展能力............................................................................................................................38十、经营协调性分析............................................................................................................................381.投融资活动的协调情况............................................................................................................382.营运资本变化情况....................................................................................................................393.经营协调性及现金支付能力....................................................................................................394.营运资金需求的变化................................................................................................................40