企业财务分析(以xx白酒公司为例).docx

理工大学课程实践 (论文 ) 摘 要 本论文是对 xx 酒业有限公司的财务进行了分析。 简略概况了 xx 酒业有限公司的企业概况，企业的财务核算，成本核算的核算方法，和核算特点，对企业的偿债能力分为短期偿债能力和长期偿债能力运用财务管理的公式进行详细的分析， 其中长期偿债能力分析又分为资产负债表长期偿债能力分析和利润长期偿债能力分析；对企业的营运能力从应收账款营动能力和存货营动能力两方面进行分析，对企业的获力能力从所有者权益报酬率，资产报酬率，利润变动及其原因的角度进行分析；对企业的资产管理水平进行了资产组合分析，现金分析，存货分析；对企业效益进行了营业利润分析，营业收入分析；对企业的发展趋势用总资产增长率，销售增长率这两个比率进行分析。最后还写了感想和对这次模拟实验的总结，又附加了参考文献资，产负债表和利润表。 关键词 偿债能力分析；营运能力分析；获力能力分析；资产管理水平分析 I 理工大学课程实践 (论文 ) 目 录 前言 ········ ······· ····························1 企业概述 ·········· ······· ·····················2 1.1 企业概况 ···································2 1.2 企业财务核算 ·································2 1.3 企业成本核算 ·································3 企业偿债能力分析 ····································5 2.1 短期偿债能力分析 ·· ····························5 2.2 长期偿债能力分析 ·· ····························6 3 企业营运能力分析 ····································8 3.1 应收账款营动能力分析 ·············· ·············8 3.2 存货营动能力分析 ·· ····························8 获利能力分析 ················ ···················10 4.1 利润变动及其原因分析 · ·············· ············10 4.2 资产报酬率分析 ·························· ······11 4.3 所有者权益报酬率分析 · ·············· ············11 5 企业的资产管理水平分析 ·· ···························12 5.1 资产组合分析 ··································12 5.2 现金分析 ················ ···················12 5.3 存货分析 ················ ···················12 企业效益分析 ················ ···················14 6.1 营业收入分析 ··································14 6.1 营业利润分析 ··································14 7 企业的发展趋势分析 ································15 7.1 销售增长率 ··································15 7.2 总资产增长率 ··································15 感想 ······ ······· ·············· ············16 结论 ········ ······· ···························17 参考文献 ····· ····················· ············18 附表 ········ ······· ···························19 II 理工大学课程实践 (论文 ) 酒业有限公司财务分析 前 言 会计核算是基于财务会计和成本会计的基础上进行的。 本实践的目的是对本学期财务管理课程的系统复习，和以前学过的财务会计和成本会计的结合应用。 在财务分析资产组合， 营业收入分析和营业利润分析时比较棘手。 运用的理论基 础：在财务核算时运用直线法对固定资产进行摊销， 加权平均法对存货的单价进 行计算；在成