资源描述：
《2016多氟多现金流量表分析》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、一、短期偿债能力1、流动比率=流动资产流动负债currentratio=currentassetscurrentliabilities=2,618,877,539.741,404,744,496.12=1.862、速动比率=速动资产流动负债=流动资产-存货流动负债quickratio=quickassetscurrentliabilities=currentassets-inventorycurrentliabilities=2,618,877,539.74-565,126,1061,404,744,496.
2、12=1.463、现金比率=现金流动负债cashratio=cashcurrentliabilities=814241721.91404744496.12=0.584、净营运资本对资产总额的比率=净营运资本资产总额NWC-assetsratio=NWCcurrentliabilities=2,618,877,539.74-1,404,744,496.121,404,744,496.12=0.865、间隔时间指标=流动资产平均经营成本intervalmeasuresratio=currentassetsaver
3、ageoperatingcosts=2,618,877,539.742250344240.24365=1.16二、长期偿债能力1、总负债率=资产总额-权益总额资产总额debtratio=totalliabilitiestotalassets=totalassets-owners'equitytotalassets=5,258,368,579.46-2,877,628,004.445,258,368,579.46=0.45282、权益乘数=资产总额权益总额equitymultiplier=totalassets
4、owners'equity=5,258,368,579.462,877,628,004.44=1.82733、债务权益率=债务总额权益总额debt-equity=propertyratio=totalliabilitiesowners'equity=5,258,368,579.46-2,877,628,004.442,877,628,004.44=0.82734、利息保障倍数比率=利息涵盖率=息税前盈余利息timesinterestearned=interestcoverageratio=operatingi
5、ncomeEBITinterestexpenses=2870839917.44-2250344240.24-179517048.2131483925.4=14.0065、现金涵盖率=息税前盈余+折旧利息cashcoverageratio=EBITDinterest=2870839917.44-2250344240.2431483925.4=19.708三、资产管理（周转）计量指标1、应收账款周转率=销售收入应收账款accountsreceivableturnoverratio=ARturnover=sales
6、ARaverage=2870839917.44623495666.28=4.60442、应收账款周转天数=365天应收账款周转率averagecollectionperiod=365ARturnover=3654.6044=79.273、存款周转率=销售成本存货inventoryturnover=costofgoodssoldinventoryaverage=2250344240.24565126106=3.984、存货周转天数=365天存货周转率daysininventory=365inventorytur
7、nover=3653.98=91.715、净营运资本周转率=销售收入总资产totalassetsturnover=salesaveragetotalassets=2870839917.445258368579.46=0.546四、获利能力计量指标(2870839917.44-2250344240.24-179517048.21)/5258368579.461、利润率=净利润销售收入=利润总额-所得税销售收入（1）netprofitmargin=netprofittotalsales=564962118.77-
8、89506572.752870839917.44=0.1656（2）operatingprofitmargin=EBITtotalsales=2870839917.44-2250344240.24-179517048.212870839917.44=0.15362、资产报酬率=净利润资产总额（returnonassets）ROAnet=netprofitaveragetotalassets=5649
