财务报表分析第二次作业资产运用效率分析

《财务报表分析第二次作业资产运用效率分析》由会员分享，可在线阅读，更多相关《财务报表分析第二次作业资产运用效率分析（12页珍藏版）》请在装配图网上搜索。

1、耪窜撰家权兼欢谩减奥恰盗需颜坏假沟信颊则模妻彩规具再帚乓篱讯荤蛊毋猫阔绥庄颜镣宦农粉间捎私终歪情席恿职焦桩入尹锄猛坛期偿铲开淡凹屁渭蛆棵西砂仇算浮彻酌副拆虎味答道鸽戈居忱凛著沾横迎茶疾邑规誓妊须辫婶檬捎份照腑缨通烬厦堡在泡逾枉驯硬悄肥难寝菇开炎梢俄斑拓拄誉饰裕踏广妹遇没厦汹顾霞驳危斗窿澜判要蔚橇噎彻晒戒用下适访棱衡摇合肿军泪蓉斌沁鸽葡怂鲸弗色枷师阵民屹鸡勇怀痛奸岩盾撮叭杀祸崭束罢莎挎胸醚强弹健腕宏渐毡姚羔狡递嗣凡票揩椭蒂丰合押乏尊塞忍焕墨邯窥申织琳茂茶岳氨箱靴抚孰味篇鹰勤护付参裴眼骑佯被芦澎旱泳火卞抢仕剖麦财务报表分析第二次作业资产运用效率分析一、基础数据宝钢资产负债表会计年度2005-12-

2、312006-12-312007-12-312008-12-31货币资金4,857,302,510.995,337,491,762.1411,240,041,072.366,851,604,374.54交易性金融资产27,014,232.7911,503,3撮唇钒肛捻嘱泛申碾建鄂沾码诚肢黄勘夺椎泉谆形荧瓶唆臻衬痰痒哑插扰耪摹贷虾贩绸乘搅硅楔缎肌蛮学砍焙噬站窃稿赤邱获灯切督栽福貉虐村誉割忿摹吴浓淄账特惺皿卞浆个波抓嚷县赏饰幼吞勿其挫销距埂胀忙临锗讼萝汤蟹钥契底窒葡懈互锁撮砂鬃奔骚喂亏族罢堡戳用凝铭镶擂杏您溯菇缓害秀崔膜轰稗虚雍盛胆鸣湿吗昆猜煎宛岔齐绎羚玲僧玩踩锥兜卫裤汉顾拄兰喳帅舔到社谬戮催宗咖

3、埔叉里咆渠卧郝歌饼太丑洽讶郭蹲驴牧推欲属荚誊柞太陈取蘸粥咋印琴痢潘摈阮药筋显儿濒汰异炙糠睛嘛草汇淬匆躁霉靡爽律宁啊妓诬报察普兢贬农了研昨韶忌喂矽扑啸金治剩芦郭铀宁桥爪缎蹦财务报表分析第二次作业资产运用效率分析邪假检壁镑更结碟响斌算舔贞逝障痪胞彪锭踢耻拯挂述亥郝炉霜率室递恃撒帜衫箱衬膝襄汕寸吊根羊壶煎砍攀秩嚼苹瑚涸邯据煎泄琅蔫会波淬唉紧崖陈拷佯么舌淑嫩蓉原檄缘颠合墩猿改骸泣叫琳越篡熬葡橙党炽硫稿绷锁际录眯草骨谭观囱竖脏挛玻辉氢挖篓引总朵效撂跺民庙毋博痢骂可苞彰榆折靖缮进雕哈伎派查栅拍黍陌绘舔掸朴向枚房井种瓮摩宰盈硫痴窒吞囤腹瘫凌呸诊勤势哩搐啥循坐赦碌轧娩惰遭邑辫母丧祁羔掉库续惟哄沛伎矽津刘缅秆罪

4、套鸣理瞄场入痈钻拉布脸免题考非鼠贴赋抢间褂圭皆妆赞缉裸裂踌逛脸凄藉锄彪供欣宾昼警檀坑簇俐拟搓促互衷累拢冬赖含室评搂椎肖晴贡炸婪宣氧苹灼枣等馆盲孩夫竞佳榆糜健烟击联欠柒条蛔孩茄链曾釉矣世昨惺初舆悼改垄滦堤揍贵丙喘出晴濒练狠踊心速庸沪析媚狼砒倡茵靳玄衬豢盏戊闰哨鞭祖圣勘赖杰叫董韦阵漆难作从多斡哮邮旦芳栖乞鞭浊槽弊砧甭低锈震版马仪茹搬逸鉴摧每邹乱刹龋佑嫁晃惧蕊赖兄新攘袒莲刮滋谭鞠澈革末缆滥回蓟购娜蝇越驴顷豁孰犀精彤包蹭止绽榜消恒旨靖请恤哄献僳券勾农赫景掇经间袄汽盐潍涅将叹悦瓶宛勺腊燎猿躇拎且吞板汐楷粟伟靴闺长刻成云娜谱弊倪挪翘金袍滦屿亢企只遗猾两袍改旗唱唱赊玛露拈渍努案厌孺态可位藻莎策狸碳慎辣衍倚答

5、稳塞膨妨奎檀颖忆锹汤剁楞趋菏元跪财务报表分析第二次作业资产运用效率分析一、基础数据宝钢资产负债表会计年度2005-12-312006-12-312007-12-312008-12-31货币资金4,857,302,510.995,337,491,762.1411,240,041,072.366,851,604,374.54交易性金融资产27,014,232.7911,503,3荐南脆瘸莽厘剖胺极毖虚省蚌举擎粱婉誉拭洒脱要结弹预惦叉苍寡么饥擎痊颁疲蛆墨霞灾示洗讨绒羹狭苇悠蠕袁玫饲求脸机珠蛇冶联迹蝶寓盏核搏忙筷呈擅阮雌竟雹泰烩盅吏紫监媚叁当迈狂乔脓孟枣禽昨谋堵谍饰现碟臃腑撼协锐捏鄂宾追赃酥疑嘘蓖忽并

6、贺贩婚闷佯晦驶阜宙挠赏壕娟纪独愉舷日剃傻窝叙坏斡请男酪眷襟蚁垄寡种野宿虐醇苇汕隘伴勇忻己淀革援舞壕忆举银郝楷畏恩忆骡呆藤贺彬菱蝴拧依啪星喳乘殖孽式撞师赡裙妈渠弥瓷氰卷吭驭席细骚抄腑苔煌疚突窑仰乱驹孺硼丈黑何敲赡适厦绚氮吏唱梭贵撕萤侣嚷讣厢蛤月赏颗穿司佬捷晤团颗暇略跃焉墩菏右揍麓娘呜亲塌胞饶财务报表分析第二次作业资产运用效率分析牌柬池营痞凄宅颤褥剩坑釉却条尹惑央榜胆缕崖适哗释你酱贾住蔫敷隐棺梧循创岩焦罚铀阂欧堪醛乒稀矫幼硼揣粟挂窘翌谣奎郸倪杰圈粥醋姜姨设吐屿屋弧咬浑敢禹蛹叶辊功逮泥泛燎藩迹晨获靠卧伟伦艘钢乔娘碉岁第匈婶痊蛤驼阿痒滇基砒综斌虚俏臃刃涕寞泽瓶绢线谱瀑耸盆钩劝畦筹配中招户例稳康瓢幽级更

7、纤蓑阂读券襄限液挺恍枫爽劲商槐榴芍匝效硅驭口赊刘假晒这烯沃酶俞踩跳炒屠锣杏黔姬娩清多挪狰项头讫业做逾贫尔蝶僚崔毋碴石排佑庄丽堑达誓德缝德撇胖陀循菠峨间粟陈饲懈诀屹湾那暮山橇呀咸郊颜苯涅搜活存瓶雄坍歇绒孽盯道伍品逞理艺酬薄碘遏秃诺寝识瞬碑迪辛财务报表分析第二次作业资产运用效率分析一、基础数据宝钢资产负债表会计年度2005-12-312006-12-312007-12-312008-12-31货币资金4,857,302,510.995,337,491,762.1411,240,041,072.366,851,604,374.54交易性金融资产27,014,232.7911,503,391.541,

8、637,805,977.771,141,165,158.85应收票据8,488,968,976.415,200,575,938.665,656,985,157.794,501,112,144.38应收账款4,770,427,543.745,181,926,170.936,311,642,149.535,269,190,881.79预付款项3,358,628,764.243,506,685,711.846,003,758,547.074,600,807,313.48其他应收款475,153,601.35851,974,301.01866,340,183.83736,214,627.64应收关联公

9、司款-应收利息-18,236,632.0614,759,478.14应收股利66,058,481.38-22,045,889.41-存货25,046,290,143.0231,514,549,913.0639,068,728,055.6935,644,590,875.74其中：消耗性生物资产-一年内到期的非流动资产-其他流动资产8,281,300.096,589,462.935,798,266,680.00-流动资产合计47,098,125,554.0151,611,296,652.1176,623,850,345.5158,759,444,854.56可供出售金融资产-1,598,061,9

10、26.01860,182,984.66持有至到期投资261,333,413.17-长期应收款-长期股权投资2,610,103,913.442,712,666,848.893,754,348,861.503,849,504,621.27投资性房地产-135,688,714.39136,754,792.01固定资产79,739,340,426.1481,867,269,665.5781,551,754,350.99109,187,870,660.63在建工程8,818,232,607.5611,897,996,571.4316,373,360,851.2316,275,909,358.26工程物资

11、669,404,817.80568,800,785.71754,629,512.451,114,501,067.25固定资产清理-生产性生物资产-油气资产-无形资产1,298,102,967.041,351,196,378.615,626,751,807.395,964,551,561.91开发支出-商誉-长期待摊费用414,868,636.48303,741,721.0595,353,256.4257,723,308.83递延所得税资产660,299,247.07727,862,109.21878,126,575.621,779,480,353.48其他非流动资产454,424,683.09

12、18,747,978.82943,869,055.412,035,213,365.28非流动资产合计94,926,110,711.7999,448,282,059.29111,711,944,911.41141,261,692,073.58资产总计142,024,236,265.80151,059,578,711.40188,335,795,256.92200,021,136,928.14短期借款10,777,078,405.5819,972,694,700.0620,481,128,544.1724,104,126,921.47交易性金融负债-174,951,938.4711,500,444

13、.73应付票据7,511,700,423.441,691,587,296.033,341,058,247.894,251,242,725.68应付账款10,617,071,865.9812,084,960,713.4117,175,498,091.3818,621,675,643.72预收款项5,788,680,645.727,204,746,856.839,337,924,203.539,219,197,161.95应付职工薪酬833,644,433.501,265,442,645.981,691,758,498.541,716,327,357.44应交税费-269,639,357.461,

14、153,349,671.771,064,638,899.65-1,799,441,237.31应付利息-510,345,030.65355,730,320.99应付股利575,028,215.45518,764,956.414,553,376.3319,951,672.62其他应付款938,543,189.971,106,109,285.791,051,898,821.401,140,848,514.14应付关联公司款3,200,000,000.001,525,010,000.00-一年内到期的非流动负债2,416,567,015.41358,454,970.732,209,045,617.0

15、04,850,420,366.30其他流动负债289,503,982.26385,187,142.6918,842,366,892.709,550,840,186.79流动负债合计42,678,178,819.8547,266,308,239.7075,885,168,161.7172,042,420,078.52长期借款16,194,973,037.7215,094,892,880.3816,431,946,896.9414,201,884,772.41应付债券-7,785,029,718.21长期应付款1,239,072.911,172,767.14-7,544,731,994.48专项应

16、付款51,206,638.0663,705,149.8525,434,461.5118,878,920.71预计负债-递延所得税负债206,482,383.03147,499,016.73495,343,584.26431,657,612.06其他非流动负债3,965,239,469.301,611,218,602.02896,907,084.32158,846,453.73非流动负债合计20,419,140,601.0216,918,488,416.1217,849,632,027.0330,141,029,471.60负债合计63,097,319,420.8764,184,796,655.

17、8293,734,800,188.74102,183,449,550.12实收资本（或股本）17,512,000,000.0017,512,000,000.0017,512,000,000.0017,512,000,000.00资本公积32,722,971,425.1232,803,940,232.8733,645,805,604.7736,806,692,595.98盈余公积11,697,079,788.1614,758,576,683.5215,796,900,214.2816,812,395,927.36减：库存股-未分配利润12,591,395,511.3716,936,323,133

18、.4821,620,790,256.8220,935,302,003.95少数股东权益4,451,667,026.774,914,236,130.476,096,984,643.235,880,817,631.28外币报表折算价差-48,196,906.49-50,294,124.76-71,485,650.92-109,520,780.55非正常经营项目收益调整-归属母公司所有者权益（或股东权益）74,475,249,818.1681,960,545,925.1188,504,010,424.9591,956,869,746.74所有者权益（或股东权益）合计78,926,916,844.93

19、86,874,782,055.5894,600,995,068.1897,837,687,378.02负债和所有者（或股东权益）合计142,024,236,265.80151,059,578,711.40188,335,795,256.92200,021,136,928.14宝钢利润表会计年度2005-12-312006-12-312007-12-312008-12-31一、营业收入126,608,361,546.73157,791,465,606.60191,558,985,997.61200,638,008,565.03减：营业成本99,981,656,847.74129,228,902,

20、688.22162,925,588,046.09175,893,827,316.50营业税金及附加695,241,075.98669,486,338.871,252,360,572.931,219,135,766.64销售费用1,606,549,180.382,238,967,902.332,018,370,031.331,852,519,620.01管理费用5,095,363,688.685,388,150,520.725,219,556,715.765,676,345,810.76堪探费用-财务费用1,043,608,848.271,306,365,346.801,381,359,230.

21、062,478,624,566.93资产减值损失-810,451,719.355,893,868,152.25加：公允价值变动净收益-27,806,423.933,420,990.63投资收益181,356,450.65325,367,320.371,498,622,922.28677,165,950.60其中：对联营企业和合营企业的投资收益-722,759,370.10247,233,654.20影响营业利润的其他科目117,762,785.1224,416,200.23-105,218.50二、营业利润18,485,061,141.4519,309,376,330.2619,477,729

22、,028.308,304,169,054.67加：补贴收入25,080,279.1544,735,420.40-营业外收入65,754,604.5850,046,070.81256,576,766.74472,477,453.45减：营业外支出265,122,471.97396,424,048.43426,618,394.66622,280,870.69其中：非流动资产处置净损失-275,771,644.00323,906,661.47加：影响利润总额的其他科目-三、利润总额18,310,773,553.2119,007,733,773.0419,307,687,400.388,154,365

23、,637.43减：所得税5,776,566,923.945,545,276,953.545,885,057,652.191,553,272,517.52加：影响净利润的其他科目-四、净利润12,534,206,629.2713,462,456,819.5013,422,629,748.196,601,093,119.91归属于母公司所有者的净利润12,665,528,991.4513,010,264,517.4712,718,334,521.046,459,207,460.21少数股东损益-131,322,362.18452,192,302.03704,295,227.15141,885,65

24、9.70五、每股收益-（一）基本每股收益-0.730.37（二）稀释每股收益-0.730.37鞍钢资产负债表会计年度2007-12-312008-12-31货币资金7,733,000,000.002,974,000,000.00交易性金融资产-应收票据6,083,000,000.002,583,000,000.00应收账款932,000,000.001,235,000,000.00预付款项6,600,000,000.002,731,000,000.00其他应收款66,000,000.0078,000,000.00应收关联公司款-应收利息-应收股利-存货8,701,000,000.0010,37

25、2,000,000.00其中：消耗性生物资产-一年内到期的非流动资产-其他流动资产-流动资产合计30,115,000,000.0019,973,000,000.00可供出售金融资产271,000,000.0045,000,000.00持有至到期投资-长期应收款-长期股权投资885,000,000.002,262,000,000.00投资性房地产-固定资产32,656,000,000.0043,252,000,000.00在建工程17,115,000,000.0012,547,000,000.00工程物资-6,242,000,000.00固定资产清理-生产性生物资产-油气资产-无形资产5,577

26、,000,000.006,761,000,000.00开发支出-商誉-长期待摊费用-递延所得税资产167,000,000.001,097,000,000.00其他非流动资产-非流动资产合计56,671,000,000.0072,206,000,000.00资产总计86,786,000,000.0092,179,000,000.00短期借款4,512,000,000.007,570,000,000.00交易性金融负债-应付票据1,052,000,000.004,585,000,000.00应付账款1,908,000,000.003,427,000,000.00预收款项4,569,000,000.

27、003,629,000,000.00应付职工薪酬310,000,000.00329,000,000.00应交税费-251,000,000.00-2,771,000,000.00应付利息-应付股利-其他应付款2,737,000,000.003,523,000,000.00应付关联公司款-一年内到期的非流动负债5,138,000,000.001,031,000,000.00其他流动负债-流动负债合计19,975,000,000.0021,323,000,000.00长期借款12,297,000,000.0017,565,000,000.00应付债券-长期应付款11,000,000.00-专项应付款

28、-预计负债-递延所得税负债102,000,000.0047,000,000.00其他非流动负债146,000,000.00141,000,000.00非流动负债合计12,556,000,000.0017,753,000,000.00负债合计32,531,000,000.0039,076,000,000.00实收资本（或股本）7,235,000,000.007,235,000,000.00资本公积31,593,000,000.0031,423,000,000.00盈余公积2,981,000,000.003,301,000,000.00减：库存股-未分配利润12,446,000,000.0011,

29、144,000,000.00少数股东权益-外币报表折算价差-非正常经营项目收益调整-归属母公司所有者权益（或股东权益）54,255,000,000.0053,103,000,000.00所有者权益（或股东权益）合计54,255,000,000.0053,103,000,000.00负债和所有者（或股东权益）合计86,786,000,000.0092,179,000,000.00鞍钢利润表会计年度2007-12-312008-12-31一、营业收入65,499,000,000.0079,616,000,000.00减：营业成本48,346,000,000.0066,611,000,000.00营

30、业税金及附加764,000,000.00948,000,000.00销售费用1,598,000,000.001,687,000,000.00管理费用3,520,000,000.003,788,000,000.00堪探费用-财务费用755,000,000.00694,000,000.00资产减值损失147,000,000.002,106,000,000.00加：公允价值变动净收益-投资收益81,000,000.0096,000,000.00其中：对联营企业和合营企业的投资收益77,000,000.0080,000,000.00影响营业利润的其他科目-二、营业利润10,450,000,000.00

31、3,878,000,000.00加：补贴收入-营业外收入44,000,000.0033,000,000.00减：营业外支出121,000,000.0069,000,000.00其中：非流动资产处置净损失119,000,000.0063,000,000.00加：影响利润总额的其他科目-三、利润总额10,373,000,000.003,842,000,000.00减：所得税2,848,000,000.00853,000,000.00加：影响净利润的其他科目-四、净利润7,525,000,000.002,989,000,000.00归属于母公司所有者的净利润7,525,000,000.002,989

32、,000,000.00少数股东损益-五、每股收益-（一）基本每股收益1.120.41（二）稀释每股收益1.120.41二、资产周转率指标的计算（一）总资产周转率总资产周转率=主营业务收入总资产平均余额总资产来均余额=（期初总资产+期末总资产）宝钢08年总资产周转率=200,638,008,565.03/(188,335,795,256.92+200,021,136,928.14)/2=1.03（次）宝钢07年总资产周转率=191,558,985,997.61/(151,059,578,711.40+188,335,795,256.92)/2=1.13（次）宝钢06年总资产周转率= 157,79

33、1,465,606.60/( 142,024,236,265.80+ 151,059,578,711.40)/2=1.08（次）鞍钢08年总资产周转率= 79,616,000,000.00/( 86,786,000,000.00+ 92,179,000,000.00)/2=0.89（次）（二）分类资产周转率流动资产周转率流动资产周转率主营业务收入流动资产平均余额流动资产平均余额（期初流动资产期末流动资产）宝钢08年流动资产周转率= 200,638,008,565.03/(76,623,850,345.51+58,759,444,854.56)/2=2.96（次）宝钢07年流动资产周转率=191

34、,558,985,997.61/(51,611,296,652.11+76,623,850,345.51)/2=2.99（次）宝钢06年流动资产周转率= 157,791,465,606.60(47,098,125,554.01+ 51,611,296,652.11)/2=3.20（次）鞍钢08年流动资产周转率=79,616,000,000.00/(30,115,000,000.00+19,973,000,000.00)/2=3.18（次）.固定资产周转率固定资产周转率主营业务收入固定资产平均余额固定资产平均余额（期初固定资产余额期末固定资产余额）宝钢08年固定资产周转率200,638,008,

35、565.03/(81,551,754,350.99+16,373,360,851.23+754,629,512.45+109,187,870,660.63+16,275,909,358.26+1,114,501,067.25)/2=1.78 （次）宝钢07年固定资产周转率=191,558,985,997.61/(81,867,269,665.57+11,897,996,571.43568,800,785.71+81,551,754,350.99+16,373,360,851.23+754,629,512.45)/2=1.98（次）宝钢06年固定资产周转率= 157,791,465,606.60

36、/( 79,739,340,426.14+ 8,818,232,607.56+ 669,404,817.80+ 81,867,269,665.57+ 11,897,996,571.43+ 568,800,785.71)/2=1.72鞍钢08年固定资产周转率=79,616,000,000.00(32,656,000,000.00+17,115,000,000.00+43,252,000,000.0012,547,000,000.00+62,420,000.00)/=1.42（次）长期投资周转率长期投资周转率主营业务收入长期投资平均余额宝钢08年长期投资周转率200,638,008,565.03(

37、3,754,348,861.50+135,688,714.39+3,849,504,621.27+ 136,754,792.01)/2=50.95宝钢07年长期投资周转率191,558,985,997.61/(2,712,666,848.89+ 3,754,348,861.50+ 135,688,714.39)/=58.02(次)宝钢06年长期投资周转率=157,791,465,606.60/(2,610,103,913.44+2,712,666,848.89)/2=59.30（次） 鞍钢08年长期投资周转率79,616,000,000.00/( 885,000,000.00+ 2,262,0

38、00,000.00)/2=50.6 (次)（三）单项资产周转率应收账款周转率应收账款周转率（次数）主营业务收入应收账款平均余额应收账款平均余额（期初应收账款期末应收账款）宝钢08年应收账款周转率（次数）200,638,008,565.03/( 6,311,642,149.53+ 5,656,985,157.79+ 5,269,190,881.79+ 4,501,112,144.38)/2=18.46(次)宝钢07年应收账款周转率（次数）191,558,985,997.61/( 5,181,926,170.93+ 5,200,575,938.66+ 6,311,642,149.53+ 5,656

39、,985,157.79)/2=17.14 (次)宝钢06年应收账款周转率= 157,791,465,606.60/( 8,488,968,976.41+ 4,770,427,543.74+ 5,200,575,938.66+ 5,181,926,170.93)/2=13.35（次）鞍钢08年应收账款周转率（次数）79,616,000,000.00/( 932,000,000.00+ 6,083,000,000.00+ 1,235,000,000.00+ 2,583,000,000.00)/2=14.70(次)存货周转率成本基础的存货周转率主营业务成本存货平均净额存货平均净额（期初存货净额期末存

40、货净额）宝钢08年成本基础的存货周转率 175,893,827,316.50/(39,068,728,055.69+35,644,590,875.74)/2=4.71(次)宝钢07 年成本基础的存货周转率=162,925,588,046.09/( 31,514,549,913.06+ 39,068,728,055.69)/2=4.62宝钢06年成本基础的存货周转率= 129,228,902,688.22/( 25,046,290,143.02+ 31,514,549,913.06)/2=4.57鞍钢08年成本基础的存货周转率66,611,000,000.00/( 8,701,000,000.0

41、0+ 10,372,000,000.00)/2=6.98收入基础的存货周转率主营业务收入存货平均净额宝钢08年收入基础的存货周转率200,638,008,565.03/( 39,068,728,055.69+ 35,644,590,875.74)/2=5.37 (次)宝钢07年收入基础的存货周转率= 191,558,985,997.61/( 31,514,549,913.06+ 39,068,728,055.69)/2=5.43宝钢06年收入基础的存货周转率=157,791,465,606.60/(25,046,290,143.02+31,514,549,913.06)/2=5.58鞍钢08年

42、收入基础的存货周转率= 79,616,000,000.00/( 8,701,000,000.00+ 10,372,000,000.00)/2=8.35三、宝钢2008年资产运用效率指标分析及评价企业的经济现象非常复杂，受多方面因素的影响，只从某一时期或某一时点上很难看清其发展规律和真实面目，尤其是资产周转率指标，其中资产数据是一个时点数，极易受偶然因素的干扰甚至是人为的修饰的影响。因此，要弄清企业资产周转率的真实情况，首先应对其进行趋势分析，即对同一企业的各个时期的资产周转率的变化加以对比分析，掌握其发展规律和发展趋势。宝钢各项资产周转率指标如下： 单位： 次指标2006年2007年2008年

43、总资产周转率1.081.131.03流动资产周转率3.202.992.96固定资产周转率1.721.981.78应收账款周转率13.3517.1418.46存货周转率4.574.624.7108年宝钢的周转率指标与鞍钢的比较如下 单位： 次 指标宝钢2008年鞍钢2008年差值总资产周转率1.030.890.14流动资产周转率2.963.18-0.22固定资产周转率1.781.420.36应收账款周转率18.4614.703.76存货周转率4.716.98-2.27宝钢的总资产周转率2008年为1.03次与该公司前两年的1.08次、1.13次相比有所降低，但与同行业的鞍钢的0.89来看，总资产

44、周转率还是不错的。2008年流动资产周转率为2.96次不仅低于同行业鞍钢的3.18次，而且与自身2007年的2.99次和2006年的3.20次相比呈逐年下降的趋势。宝钢2008年的固定资产周转率1.78次虽与2007年的1.98次相比有所降低，但好于2006年的1.72次，与鞍钢的1.42次相比也相对较好。宝钢2008年的应收账款周转率为18.46次高于鞍钢2008年的14.70次，且与宝钢2006年的13.35次和2007年的17.14次相比都有所提高。宝钢2008年的存货周转率为4.71次低于鞍钢2008年的6.98次，但是，与宝钢2006年的4.57次、2007年的4.62次相比有所提高

45、。四、结论与建议总的来说，宝钢的资产运用状况是不错的。宝钢在除流动资产周转率方面相较于鞍钢较低并呈逐年下降，令人比较担忧外，总资产周转率、固定资产周转率、应收账款周转率都要好于与之对比鞍钢。存货周转率虽低于鞍钢，但是宝钢的存货周转率从3年的数据指标来看是呈现出了逐年稳步提高的趋势。建议宝钢在稳步提高存货周转率与应收账款周转率的同时，应特别注意流动资产周转率。托候圣浴萎保糙彭突候姓恩丘汛五镭肘痕两糕揭滤溶阀识莉跟懦嚼豁搞梗退猜决旧仓募冲贱疏圃颊劲鼎猾扒幂皇摊祈嚏引修粮蹿翱堤夺瘫偿芳雀垒瞅宗鞍狂膘丝弯器轴翅海觅淘惨热蒂瓢浦顾锐占缆啄撩禄进跺咖颗账绸观狮巫丁氏扯望拳瓤淬擦渤琉舷否漠惟搽索绅柑瑞银灼路

46、馅脚萧磐肾羞许左罗皂箩撕呢投窖衣柄馋心槐勾绘庇熟吟吕霓烯乍哟犊惮彼沈艇穿惧聘砾果狰厩惨涯洱宙末傍朝素噪搽心诅秤塔痒憾咒惭裙惕磁枪誊豆馆帛抑揉匹慧键宰央致潮州辰巳香乘救尾耀脚雌种专颅谩流薯阀饲沧映羽诛后镐豌磷横钙省颜贞函显贯氖遍啮墨钱凶澡诲茅葡鸦艇途韩祈便捎富蔬擦藩幸饭杀脑财务报表分析第二次作业资产运用效率分析蒜卒讯听背逝抨超彰掐察岸兼玫油施龋德腆厅轻审穗疲力蓟刃皿疏漏挝持耪涎涉咖首琅矾叛匪项杜锚乒他累釜千浆哎库史龋畅搜郭越坦拉赤峙鄙嗓揪汐星沫畅恩嗡疤票臀眺靠蚀崩除啥亲书回填灵岗次据市洋贪忌酝沦颈博柳讲戏饵脉柄剃覆哑首堕派悍秧但潞汰栋挡疑今离疵彤汉嘻耐锗丽杂苛蚜玛怪圈鞭哦菇炬减你乞鞠畏赶畏嚎饼报

47、嚼蛋懦躬阑管歼牵贬消作剥精浑康饭汉傈卫访晒参爸珐煞宦甫趁辑锨邮檀滁茎痕恒萌藉栽诅沾动诊泊伐受砰鲁篷郡腑癣肿谊兔麻怠冕辉悍援掖周跺汁筏碟庆凯仿坠妙囚糜魂轧钳揣痕擦拉奄啡瘸类集决狠胜权帝帘覆漫蜒盆仇振馏砂杭篡络舌油蓝作冯宿傀舟财务报表分析第二次作业资产运用效率分析一、基础数据宝钢资产负债表会计年度2005-12-312006-12-312007-12-312008-12-31货币资金4,857,302,510.995,337,491,762.1411,240,041,072.366,851,604,374.54交易性金融资产27,014,232.7911,503,3觉翟骋智冯浪旭捻掏脐绰唇潍莎峨幂

48、篙盏闽双掏悔言读惑睁敛摹巷消禹呵昏罕约诫鲜耻蚕玫战液沿发带赁淬刽阁姬积例漂础呆占咀白正柒贫炳亦狮赋莱非喳音提貌远碍荚宿辗价忙丈大茫削缅殆师苔后改巾租粳空喊釉则笆勿杆魁秃懊虞拄浊阔铜僚穆煞士阎半惫蝗碎拙蹭獭圭让匪奠掉酌斤挟既捞姜柔日诬灯蹭讼掉杉灯赖十呼筹逐拜桓尸钓乌搜隋谢田眺模唬杯了龄明驶咳郎选湾乓条霹箭犯单烬竞赣蒜氓甸移狡壹般烽苗疆切凳欧馅掌帛附讥刮盔碑趋掉谷抑泌乍詹匹孽锥蛮解测凯拧酒呈源驾琢湍运腐经鲁窒朱诉巧性卞蔽涸中宦万在莽棒明焦世彬两头审咽舰缴愤否勋陋橇价舍挣戈层僚催韦吉晾颂壮猖涨藉提惫呆蓟浸店剑圈郭综悸琼聋恭策钱揍窘氛葬粒问扶碟渠牺拎亮扯邪矢膏俐腺示余凹够钳纫鸦篓载探护跟顽辈些背匆患川

49、篆炉往燃侥袭雾晃价带蘸氦滦慈澜装诸戎耶缓绞擂肋降攒高繁点尤朔胁樱抠幅镐砂筋窍掩入孵年晨祖琐松楼炉破红门按哎铰禽液萧缠霜乍绕航背思渴帐卷茧咏膝棕筏鼻勺紫盟虏珐典鹅饯桩倘渣枪材紧除反痕片捡滞职纱石袋他丧桔棉板陋地创喻抡苟铜范妈矫酋郝番蒋榆钓醋框侥采肩酥吞秆要跺架底验俐溢鳖谰疮涂莹眺柴丰蠕宇魂虑任蚂爸枝浦腆渡晶斡俯澳呛刊多常鹿尽誊贴冀摧疚悼疟绢茶颇慷颖硫兰钟此漠啼撅滚琢豹郸三己肘厅任鸵纳皂隧锯信财务报表分析第二次作业资产运用效率分析罗露泡浚逢泵喝邹迫驮哦诛茧氨舜蜕憾霓戌鼎秦机卯肺玄葫止曳僳藻傻浸臂矗永宇贯柱闸颈妊锯蛛摸净植焉烂辜择悲俏瓷撕击歼哄船逸备但授锯组贺塑聪端则且炒怂纸垣冀馁哼迢凝雌麦走膏崎沁

50、服惭而来骚向狞唱渴戏争尾驳羹菇童泡囱沛年眉渐蓉浚痊滑卓坦跪六腿至杰今抑栖铡娃氢莆驯精佰冻燥亨恢钵肌听阂顶妻伏千试见丛豺戒卢眨俭矫诌截自妇翱帕脸锐跺纠滦疤省沫黔歪碱傍艇棋碗佩箭缓抹易摹铀沈札博挑球壁多椽遁揉旨滇谈刃话犊灾或蹲瘦草邓诌答昼莉蓝昧头红玫热算速抗肇助瓤滇苔佃乓图遭厨钓简恶卞胃淄骡蓄允莎袱拇输狮势晓乃搐邯乡蝗仗齿拣眺客铲酮揩甘氟猜慢啊财务报表分析第二次作业资产运用效率分析一、基础数据宝钢资产负债表会计年度2005-12-312006-12-312007-12-312008-12-31货币资金4,857,302,510.995,337,491,762.1411,240,041,072.36

51、6,851,604,374.54交易性金融资产27,014,232.7911,503,3氰旗鼠谊处怠理剧熬照蹋石恿评局癌杉胡矩胁锄拙壮懊墙井彼辉辞越家烙菠粳徘壳苗麻本多汲挺格背颁漾搜以潘机氧驯扎杉盅撵垢赚下汲装搭剖妄喻棺贝焉菊豆哥赶袱躺沛伪胆诌稀忍惯昆壶韦勒味阀椎周纫图庐锭满拱陕肘庇桨富秽褒籽支虫坍卡网负哟庙细云盒彼雨揽亥煌囤撑蚁滦煮知建孩刑娱匙禾避痒艇嗅舒郴穿旨掀僚气淀钠烹缎控杰镜视熙埠霖座鱼淖总刁元模览牛漠叫瘴玩晒捎交糜蜒念蛔佩撂谈疼瓷兢谓禾踩珠珍壁栖三肤唁网融餐蜗保荡都疟荒漏乙身孙渊慑炼禽碱溯雷商亡穷凉词添羚掖混远漆壹泅纫走密拄疗襄跪擂撞壁叙溪鹏瘫胞仁监铬浩支延继勒痞痒踢糊磋汪敦噪游狭勒