财务指标计算资产负债率流动比率速动比率等计算公式

项目资产总额流动资产货币资金短期投资应收票据应收账款应收账款净额其他应收款预付账款存货其他流动资产非流动资产长期股权投资固定资产总额固定资产净额在建工程无形资产现金净流量经营性现金净流量投资性现金净流量筹资性现金净流量20082009201020112012.6项目29194054448368555415负债总额28964034446366945205流动负债3528647471439261短期借款应付票据应付帐款35783210246831481预收账款其他应付款202566126111非流动负债304402415606628长期借款18621912221138402724长期应付款所有者权益231920161210实收资本资本公积2319198074盈余公积未分配利润主营业务收入0114341主营业务成本175530-101691-1178主营业务利润135173-4571616-1129期间费用-2-4-4-48-2管理费用42361361-877-46营业费用财务费用投资收益利润总额净利润20082009201020112012.62640317428844341239026403174288443412390504198191530363696018722366480169443328020202412080081460151602792000128-18483880297091062519342483323328792000128-1248543038971533968230730860060016232000128-5056103440616981106284800227437432514200012838777305547218311692309318104989230252000128897429829381360811257510446015101

项目总资产周转率流动资产周转率存货周转率存货周转天数应收账款周转率应收账款周转天数营业周期应付帐款周转率营运周期资产负债率流动比率速动比率已获利息倍数现金流动负债比率净资产收益率总资产利润率销售净利率销售毛利率销售增长率净利润增长率20090.390.390.52697.342.28157.62854.960.57226.2878.31%1.270.6776.0516.69%68.22%4.30%11.05%28.23%39.94%80.61%20100.360.360.53673.691.64218.90892.590.62309.8664.33%1.550.7833.78-3.49%45.80%4.35%12.18%27.82%12.41%23.88%营运能力偿债能力与流动性盈利能力成长能力阈值下限阈值上限均值（70%阈（15%）（85%）值范围）0.340.281.160.630.350.462.2926.977.12785.442.263.1923.209.38158.95944.390.75462.4163.32%10.76%52.20%27.85%1.541.477.603.450.661.237.243.05133.633.5595.5018.5215.93%35.46%4.49%20.78%11.19%4.63%3.05%13.84%8.25%11.54%4.77%25.66%12.93%28.24%17.94%59.65%36.70%26.65%0.89%37.55%18.20%19.97%2011