下面是小编为大家整理的华西能源2021年上半年财务分析详细报告【优秀范文】,供大家参考。
华西能源 1 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 ...................................................................................................................... 3 2. 流动资产构成特点 ...................................................................................................................... 4 3. 资产的增减变化 .......................................................................................................................... 4 4. 资产的增减变化原因 .................................................................................................................. 5 5. 资产结构的合理性评价 .............................................................................................................. 6 6. 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 .......................................................................................................... 8 2. 流动负债构成情况 ...................................................................................................................... 9 3. 负债的增减变化情况 ................................................................................................................10 4. 负债的增减变化原因 ................................................................................................................11 5. 权益的增减变化情况 ................................................................................................................11 6. 权益的增减变化原因 ................................................................................................................12 三、实现利润分析 ................................................................................................................................13 1. 利润总额 ....................................................................................................................................13 2. 营业利润 ....................................................................................................................................13 3. 投资收益 ....................................................................................................................................14 4. 营业外利润 ................................................................................................................................15 5. 经营业务的盈利能力 ................................................................................................................15 6. 结论 ............................................................................................................................................15 四、成本费用分析 ................................................................................................................................15 1. 成本构成情况 ............................................................................................................................15 2. 总成本变化情况及原因分析 ....................................................................................................16 3. 营业成本控制情况 ....................................................................................................................17 4. 销售费用变化及合理性评价 ....................................................................................................17 5. 管理费用变化及合理性评价 ....................................................................................................18 6. 财务费用变化情况 ....................................................................................................................19 五、现金流量分析 ................................................................................................................................19 1. 现金流入结构分析 ....................................................................................................................19 2. 现金流出结构分析 ....................................................................................................................20 3. 现金流动的稳定性 ....................................................................................................................21 4. 现金流动的协调性 ....................................................................................................................22 5. 现金流量的变化情况 ................................................................................................................22 6. 现金流量的充足性评价 ............................................................................................................22 7. 现金盈利情况分析 ....................................................................................................................23 8. 现金流动的有效性评价 ............................................................................................................24 9. 自由现金流量分析 ....................................................................................................................24 六、偿债能力分析 ................................................................................................................................24 1. 支付能力及还债期 ....................................................................................................................24 2. 流动比率 ....................................................................................................................................24 3. 速动比率 ....................................................................................................................................25 4. 短期偿债能力变化情况 ............................................................................................................26 5. 短期付息能力 ............................................................................................................................26 6. 长期付息能力 ............................................................................................................................26
7. 负债经营可行性 ........................................................................................................................26 七、盈利能力分析 ................................................................................................................................26 1. 盈利能力基本情况 ....................................................................................................................27 2. 内部经营资产和对外长期投资的盈利能力 ............................................................................27 3. 对外投资的盈利能力 ................................................................................................................27 4. 内外部资产盈利能力比较 ........................................................................................................28 5. 净资产收益率 ............................................................................................................................28 6. 净资产收益率变化原因 ............................................................................................................28 7. 总资产报酬率 ............................................................................................................................29 8. 总资产报酬率变化原因 ............................................................................................................29 9. 成本费用利润率变化情况 ........................................................................................................29 10. 成本费用利润率变化原因 ......................................................................................................29 八、营运能力分析 ................................................................................................................................29 1. 存货周转天数 ............................................................................................................................29 2. 存货周转天数变化原因 ............................................................................................................30 3. 应收账款周转天数变化情况 ....................................................................................................30 4. 应收账款周转天数变化原因 ....................................................................................................31 5. 应付账款周转天数变化情况 ....................................................................................................31 6. 应付账款周转天数变化原因 ....................................................................................................32 7. 现金周期 ....................................................................................................................................32 8. 营业周期 ....................................................................................................................................32 9. 营业周期结论 ............................................................................................................................33 10. 流动资产周转天数 ..................................................................................................................33 11. 流动资产周转天数变化原因 ..................................................................................................33 12. 总资产周转天数 ......................................................................................................................34 13. 总资产周转天数变化原因 ......................................................................................................34 14. 固定资产周转天数 ..................................................................................................................35 15. 固定资产周转天数变化原因 ..................................................................................................35 九、发展能力分析 .....
推荐访问:华西能源2021年上半年财务分析详细报告 华西 上半年 财务分析