财务报表公.doc

财务报表公式正式版

一、 偿债能力指标
（一）短期偿债能力指标
1、营运资本=流动资产-流动负债
2、
3、
4、
5、支付能力系数
（二）长期偿债能力指标
1、静态
（1）
（2）
（3）
（4）
（5）
（6）
2、动态
（1）
（2）
（3）债务保障比率

二、营运能力指标（资产的周转）
（一）反映流动资产营运指标
1、

2、
3、 营业周期=存货周转天数=应收账款周转天数
4、 现金周期=营业周期-应付账款周转天数
5、
6、
（二） 固定资产营运指标
1、
2、 总资产=流动资产+非流动资产
3、

三、盈利能力指标
（一） 与投资相关的盈利能力指标
1、
2、

3、

4、
5、
6、
7、
（二） 与销售有关的盈利能力指标
1、
2、
（三） 与股本有关的盈利能力指标
1、
2、
3、
4、
5、
6、
四、 发展能力盈利指标
（一） 与营业发展能力相关的能力指标
1、

2、资产增长指标
（1）

（2）
（二） 与财务发展能力相关的能力指标
（1）

（2）

标准版的财务报表（中英文版）

资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品（库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long—term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long—term investment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment
*合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets—net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中：土地使用权 Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理 Including：Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it：Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资产总计 Total Assets 资产负债表（续表) Balance Sheet 项目 ITEM 短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润（股利） Profits payab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable 长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债 Other long—term liabilities 其中：特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负债合计 Total liabilities
* 少数股东权益 Minority interests 实收资本(股本) Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal person”s capital 其中:国有法人资本 Including：State—owned legal person”s capital 集体法人资本 Collective legal person"s capital 个人资本 Personal capital 外商资本 Foreign businessmen”s capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital
＊ 未确认的投资损失(以“—”号填列） Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder”s equity负债及所有者权益总计 Total Liabilities & Equity
====================================================================利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入　　Sales of products 其中：出口产品销售收入　 Including：Export sales 减：销售折扣与折让　 Less：Sales discount and allowances 产品销售净额　Net sales of products 减:产品销售税金　Less：Sales tax 产品销售成本　 Cost of sales 其中：出口产品销售成本　Including：Cost of export sales 产品销售毛利　 Gross profit on sales 减：销售费用　 Less:Selling expenses 管理费用　General and administrative expenses 财务费用　Financial expenses 其中：利息支出（减利息收入） Including：Interest expenses （minusinterest ihcome） 汇兑损失（减汇兑收益)Exchange losses(minus exchange gains） 产品销售利润　Profit on sales 加：其他业务利润　Add:profit from other operations 营业利润　Operating profit 加:投资收益　Add：Income on investment 加：营业外收入　Add：Non—operating income 减：营业外支出　Less：Non—operating expenses 加：以前年度损益调整　Add:adjustment of loss and gain for previous years 利润总额　 Total profit 减：所得税　 Less：Income tax 净利润　 Net profit ==================================================================现金流量表Cash Flows Statement
Prepared by：Period： Unit：
Items
1.Cash Flows from Operating Activities:
   01）Cash received from sales of goods or rendering of services
    02）Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07）Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10）Cash paid for operating leases
11）Cash paid to and on behalf of employees
12）Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18）Sub-total of cash outflows
19）Net cash flows from operating activities
2。Cash Flows from Investing Activities:
20）Cash received from return of investments
21）Cash received from distribution of dividends or profits
22）Cash received from bond interest income
Net cash received from disposal of fixed assets，intangible
23）assets and other long-term assets
26)Other cash received relating to investing activities
27）Sub-total of cash inflows
Cash paid to acquire fixed assets，intangible assets
28)and other long—term assets
29）Cash paid to acquire equity investments
30）Cash paid to acquire debt investments
33）Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38）Proceeds from borrowings
41）Other proceeds relating to financing activities
42）Sub-total of cash inflows
43）Cash repayments of amounts borrowed 44）Cash payments of expenses on any financing activities
45）Cash payments for distribution of dividends or profits
46）Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51）Other cash payments relating to financing activities
52)Sub—total of cash outflows
53)Net cash flows from financing activities
4。Effect of Foreign Exchange Rate Changes on Cash
5。Net Increase in Cash and Cash Equivalents Supplemental Information
1。Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57）Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59）Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62）Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65）Amortization of intangible assets
Losses on disposal of fixed assets，intangible assets
66）and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68）Financial expenses
69)Losses arising from investments （or deduct:gains)
70）Defered tax credit （or deduct:debit）
71）Decrease in inventories （or deduct：increase)
72)Decrease in operating receivables (or deduct：increase)
73)Increase in operating payables (or deduct：decrease）
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
76）cash at the end of the period
77）Less：cash at the beginning of the period
78)Plus：cash equivalents at the end of the period
79）Less:cash equivalents at the beginning of the period
80）Net increase in cash and cash equivalents现金流量表Cash Flows Statement
Prepared by：Period: Unit:
Items
1。Cash Flows from Operating Activities:
01）Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07）Other cash received relating to operating activities
08）Sub—total of cash inflows
09）Cash paid for goods and services
10）Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13）Income tax paid
14）Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18）Sub—total of cash outflows
19)Net cash flows from operating activities
2。Cash Flows from Investing Activities:
20）Cash received from return of investments
21)Cash received from distribution of dividends or profits
22）Cash received from bond interest income
Net cash received from disposal of fixed assets，intangible
23)assets and other long-term assets
26）Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets，intangible assets
28)and other long-term assets
29）Cash paid to acquire equity investments
30）Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities：
36）Proceeds from issuing shares
37）Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub—total of cash inflows
43）Cash repayments of amounts borrowed
44）Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits 46）Cash payments of interest expenses
47)Cash payments for finance leases
48）Cash payments for reduction of registered capital
51）Other cash payments relating to financing activities
52）Sub—total of cash outflows
53）Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59）Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62）Net profit
63）Add provision for bad debt or bad debt written off
64）Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets，intangible assets
66）and other long-term assets (or deduct:gains）
67）Losses on scrapping of fixed assets
68)Financial expenses
69）Losses arising from investments (or deduct:gains)
70）Defered tax credit （or deduct：debit）
71)Decrease in inventories （or deduct：increase）
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75）Net cash flows from operating activities
3。Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78）Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80）Net increase in cash and cash equivalents 现金流量表的现金流量声明拟制人：时间：单位：项目
1。cash流量从经营活动:
01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值
03 ）增值税缴纳
04 ）退回的其他税收和征费以外的增值税
07 )其他现金收到有关经营活动
08 ）分，总现金流入量
09 ）用现金支付的商品和服务
10 )用现金支付经营租赁
11 ）用现金支付，并代表员工
12 ）增值税购货支付
13 )所得税的缴纳
14 ）支付的税款以外的增值税和所得税
17 ）其他现金支付有关的经营活动
18 ）分,总的现金流出
19 ）净经营活动的现金流量
2。cash流向与投资活动：
20 ）所收到的现金收回投资
21 )所收到的现金从分配股利，利润
22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产
23 )资产和其他长期资产
26 ）其他收到的现金与投资活动
27 )小计的现金流入量用现金支付购建固定资产，无形资产
28 )和其他长期资产
29 ）用现金支付，以获取股权投资
30 ）用现金支付收购债权投资
33 ）其他现金支付的有关投资活动
34 ）分,总的现金流出
35 ）的净现金流量，投资活动产生
3.cash流量筹资活动：
36 ）的收益，从发行股票
37 ）的收益，由发行债券
38 ）的收益，由借款
41 ）其他收益有关的融资活动
42 ），小计的现金流入量
43 ）的现金偿还债务所支付的
44 ）现金支付的费用,对任何融资活动
45 )支付现金,分配股利或利润
46 )以现金支付的利息费用
47 ）以现金支付，融资租赁
48 ）以现金支付，减少注册资本
51 )其他现金收支有关的融资活动
52 )分,总的现金流出53 )的净现金流量从融资活动
4。effect的外汇汇率变动对现金
增加现金和现金等价物补充资料
1。investing活动和筹资活动，不参与现金收款和付款
56 ）偿还债务的转让固定资产
57 ）偿还债务的转移投资
58 ）投资在形成固定资产
59 ）偿还债务的转移库存量
2.reconciliation净利润现金流量从经营活动
62 ）净利润
63 ）补充规定的坏帐或不良债务注销
64 )固定资产折旧
65 ）无形资产摊销损失处置固定资产，无形资产
66 ）和其他长期资产（或减：收益）
67 )损失固定资产报废
68 ）财务费用
69 )引起的损失由投资管理（或减：收益）
70 ) defered税收抵免（或减：借记卡)
71 ）减少存货(或减：增加）
72 ）减少经营性应收（或减：增加)
73 ）增加的经营应付账款（或减:减少）
74 )净支付的增值税（或减:收益净额
75 )净经营活动的现金流量
3。net增加现金和现金等价物
76 )的现金,在此期限结束
77 ）减:现金期开始
78 ）加：现金等价物在此期限结束
79 ）减：现金等价物期开始
80 ）,净增加现金和现金等价物
财务报表分析公式总结
偿债能力分析一、短期偿债能力指标的计算公式
1、营运资本=流动资产-流动负债2、流动比率＝流动资产÷流动负债=1+营运资金÷流动负债3、速动比率＝速动资产÷流动负债=(流动资产-存货）÷流动负债4、保守速动比率=（货币资金+交易性金融资产+应收账款+应收票据）÷流动负债5、现金比率＝（货币资金+交易性金融资产）÷流动负债6、现金即付比率=现金类资产÷（流动负债-预收账款）
7、货币资金比率=货币资金÷流动负债二、资本结构分析（一）资本结构分析指标P571、资产负债率＝（负债总额÷资产总额）×100％2、权益比率= [所有者权益（净资产）÷总资产]×100%资产负债率+权益比率=13、权益乘数=资产总额÷所有者权益
注意变形公式：权益乘数＝1÷（1-资产负债率）=1÷权益比率
4、产权比率 =（负债÷所有者权益）×100%
= 负债÷（总资产-负债）×100%
= 资产负债率÷（1-资产负债率）×100%5、财务杠杆指数=净资产报酬率÷总资产报酬率
其他辅助性指标：
固定资产与长期负债比率=固定资产÷长期负债
固定资产与长期资金比率=固定资产÷（长期负债+股东权益）
固定资产与权益比率=固定资产÷所有者权益（净资产）（二）长期偿债能力分析指标1、利息保障倍数=息税前利润（EBIT）÷利息费用
=（税前利润+利息费用）÷利息费用
=（税后利润+所得税+利息费用）÷利息费用
2、固定支出保障倍数=（利润总额+固定支出）÷固定支出
3、长期负债与营运资金比率＝长期负债÷营运资金
＝长期负债÷(流动资产－流动负债)
4、有形净值债务率=[负债总额÷（所有者权益-无形资产-商誉）]×100%
5、负债÷EBITDA比率=负债÷EBITDA
=负债÷（净利润+所得税+固定资产折旧+摊销+利息）
6、全部资本化比率=付息总债务÷（付息总债务+所有者权益）

营运能力分析
资产运用效率分析指标
1、各项资产周转率=周转额（销售收入）/各项资产平均值
2、
3、
4、
5、
6、
7、
8、
9、
10、
资金运用效率分析指标
1、
2、
3、
4、营业周期 =存货周转天数+应收账款周转天数
=360 / 存货周转率+ 360 / 应收账款周转率
5、现金营业周期=存货周转天数+应收账款周转天数-应付账款周转天数
=360 / 存货周转率 + 360 / 应收账款周转率 - 360/ 应付账款周转率

销售获利能力分析指标
1、销售净利率=（净利润÷销售收入）×100%
2、销售毛利率= （销售毛利÷销售收入）×100%
=[（销售收入-销售成本）÷销售收入]×100%
= 1-销售成本率
3、主营业务利润率=（主营业务利润÷销售收入）×100%
4、营业利润率=（营业利润÷销售收入）×100%
5、息税前利润率=（息税前利润÷销售收入）×100%
6、销售利润率=利润总额÷销售收入
7、销售成本率=（销售成本÷销售收入）×100%
8、销售费用率=[（销售费用+管理费用+财务费用）÷销售收入] ×100%
成本费用获利能力分析指标
1、成本费用利润率=（利润总额÷成本费用总额）×100%
=[利润总额÷（销售成本+销售费用+管理费用+财务费用）]×100%
2、营业成本毛利率=(毛利÷营业成本)×100%
=[（营业收入-营业成本）÷营业成本]×100%
3、营业成本利润率=(营业利润÷营业成本)×100%
4、税前成本利润率=（利润总额÷税前成本）×100%
=[利润总额÷（营业成本+营业税金+销售费用+管理费用
+财务费用+营业外支出）]×100%
5、税后成本利润率=（净利润÷税后成本）×100%
=[净利润÷（税前成本+所得税）]×100%
=[净利润÷（营业成本+营业税金+销售费用+管理费用 + 财务费用+营业外支出+所得税）]×100%
销售毛利
1、销售毛利=营业收入-营业成本
=销售数量×(单位售价-单位成本)
2、某产品销售数量变动的影响额＝（本期销售数量－基期销售数量）×基期单位销售毛利
=（本期销售数量－基期销售数量）×（基期单位售价－基期单位成本）
3、某产品销售价格变动的影响额＝本期销售数量×（本期销售单价－基期销售单价）
4、某产品销售成本变动的影响额＝本期销售数量×（本期单位成本－基期单位成本）
5、销售毛利＝∑[某产品销售数量×（该产品销售单价－该产品单位销售成本）]
＝∑（企业销售收入×某产品销售比重×某产品毛利率）
6、全部产品综合毛利率＝∑（某产品销售比重×该产品毛利率）
7、销售收入变动的影响额＝（本期销售收入总额－基期销售收入总额）×基期综合毛利率
8、综合毛利率变动的影响额＝本期销售收入总额×（本期综合毛利率－基期综合毛利率）

投资报酬能力分析
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