xx服裝進(jìn)出口有限公司財(cái)務(wù)報(bào)表分析

摘要

隨著市場經(jīng)濟(jì)不斷地發(fā)展，企業(yè)管理者管理的規(guī)范化，財(cái)務(wù)報(bào)表使報(bào)表使用者了解企業(yè)的運(yùn)營狀況，進(jìn)而對管理者做出全面的，有效的信息決策提供了重要依據(jù)，因此財(cái)務(wù)報(bào)表在企業(yè)中的地位越來越重要。管理者需要及時(shí)的發(fā)現(xiàn)企業(yè)運(yùn)營中存在的問題，就必須根據(jù)財(cái)務(wù)報(bào)表提供的數(shù)據(jù)進(jìn)行分析并做出正確的判斷。分析過程中需要運(yùn)用不同的分析方法，從而發(fā)現(xiàn)企業(yè)存在的問題并加以改進(jìn)。本文以北京市京工服裝進(jìn)出口有限公司為例，對該公司的財(cái)務(wù)報(bào)表數(shù)據(jù)進(jìn)行分析，使報(bào)表使用者了解公司的營運(yùn)狀況、營運(yùn)能力、盈利能力、償債能力等全面的財(cái)務(wù)信息，并提供相關(guān)的管理建議。

關(guān)鍵詞：財(cái)務(wù)報(bào)表 非經(jīng)常性損益 財(cái)務(wù)能力 問題 管理建議

Abstract

With the development of market economy continuously, the enterprise managers to the standardization of the management, financial statements to make statements users understand the operating status of enterprises, and then to the managers in a comprehensive, effective provides important basis for the decision-making information, so the status of financial statements in the enterprise is more and more important. Managers need timely find the problems existing in the enterprise operation, must be analyzed according to the data provided by the financial statements and make the right judgment. Need to use different methods of analysis in the process of analysis, to find the problems existing in enterprises and improved. Paper in Beijing work clothing import and export co., LTD. In Beijing as an example, analyze the data of the company's financial statements (focus on the analysis of the income statement), make statements to understand the status of the company's operating, operation ability, profit ability, debt paying ability and other comprehensive financial information, and provide relevant management advice.

Key words: financial statements ；non-recurring profit and loss ；financial capacity ；problems ；management advice。

目錄

摘   要 1

Abstract 1

第一章  財(cái)務(wù)報(bào)表分析概述 3

1.1財(cái)務(wù)報(bào)表的定義 3

1.2財(cái)務(wù)報(bào)表的分析方法 3

1.3財(cái)務(wù)報(bào)表分析的意義 3

第二章   北京市京工服裝進(jìn)出口有限公司財(cái)務(wù)報(bào)表分析 4

2.1企業(yè)基本情況介紹 4

2.2企業(yè)財(cái)務(wù)能力分析 4

2.2.1償債能力分析 4

2.2.2營運(yùn)能力分析 8

2.2.3盈利能力分析 9

2.2.4發(fā)展能力分析 11

第三章  北京市京工服裝進(jìn)出口有限公司財(cái)務(wù)分析 12

3.1比較財(cái)務(wù)報(bào)表 12

第四章  北京市京工服裝進(jìn)出口有限公司問題及管理建議 13

結(jié)   束   語 14

參   考   文   獻(xiàn) 14