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1、HongyaBalancesheetASSETS(RMB)LIABILITIESANDOWNER’SEQUITY(RMB)CurrentassetsCurrentliabilitiesCash1,100,000Accts¬espayable1,115,000Acct¬esreceivable830,000Accruedwages378,000Inventories2,000,000Incometaxesdue1,387,710Totalcurrentassets3,930,000Totalcurrentliabilities2,880,710FixedassetsLon
2、g-termLiabilities1,000,000Furniture6,420,000Totallong-termliabilities1,000,000Less:Accumu.Depreciation6,050,000Totalliabilities3,880,710Facilities6,050,000Ownerequity11,709,280Less:Accumu.Depreciation(1,210,000)StockTotalfixedassets10,618,000OtherAssetsTotalliabilitiesSundry1,042,000andowner’s
3、equity15,590,000Totalotherassets1,042,000Totalassets15,590,000HongyaIncomeStatementRevenueGrosssales48,265,600Less:Salesreturnsandallowances2,413,300Netsales45,852,300CostofgoodssoldBeginninginventory1,430,000Purchases34,016,000Costgoodsavailableforsale35,446,000Less:Endinginventory5,280,000To
4、talcostofgoodssold30,166,000Grossprofit15,686,000ExpensesMarketingexpenses5,080,000(advertising,salariesforsalesmen)Generalexpenses2,443,000(utilities,relit,etc)Totalexpenses7,523,000Netincomebeforetaxes8,163,000Lessincometaxes1,387,710Netincome6,775,2904,(1)Averageinventory=Beginninginventory
5、+Endinginventory／2=1,430,000+5,280,000／2=3355000(2)Inventoryturnover=costofgoodssold／Averageinventory=30,166,000／3,355,000=10turnsCurrentratio=currentassets／currentliabilities=3,930,000／2,880,710=1.36timesQuickratio=currentassets-inventories／currentliabilities=3,930,000-2,000,000／2,880,710=0.6
6、7timesR1=负债liabilities／资产assets=3,880,710／11,709,280=0.33Grossprofitmargin=grossprofits／netsales=15,686,000／45,852,300=34.2%Netprofitmargin=netincome／netsales=6,775,290／45,852,300=14.7%Returnonowners’investment=Netincome／totalowner’sequity=6,775,290／11,709,280=57.9%
