财务报表分析(怡心冰淇淋公司).ppt

Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. LOGO Page ?2 题中概要 1,销售额预计将增长 25% ,毛利率将保持目前水平( 21% ) 2,管理费用和销售费用有 20% 的增长, 3,固定资产将有明显增加扩大生产能力购买 500 万元的机器设备,假设当年不提折旧 4,提前付款还能得到现金折扣 5,解决流动性水平过低的问题这一水平应是销售额的 2% 左右, 接近行业平均水平 6,公司目前的股利分配率在 50% 左右 7,(要求) (1)负债比例应低于 ; (2)流动比率与速动比率分别不能低于 2和1 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. LOGO Page ?3 一,编制没有举债情况下,怡心公司 2006 年的预计损益表图表应用(损益表:千元) 强调 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. LOGO Page ?4 二,编制没有举债情况下,怡心公司 2006 年的预计资产负债表图表应用(资产负债表:千元) 强调 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. LOGO Page ?5 三, 2006 年 98 , 750 , 000 元的销售成本是怎样计算出来的是通过毛利率算出来的: 销售成本=销售收入-毛利销售成本 =销售收入 - 毛利 =100000 *( 1+25% )-( 100000 *( 1+25% )) * 21% = 98,750,000 销售收入为 125 , 000 毛利率为 21% 125000 *( 1-21% ) =98750 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. LOGO Page ?6 四, 2006 年怡心公司需增加多少资金? 需要增加 29,927,000-20,000,000=9,927,000 元 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile .