中国铁建财务分析.docVIP

Profitability analysis: business income level of profitability analysis, operating expenditure level of profitability analysis and investment profitability analysis. business income level of profitability analysis： Net profit rate is higher, show the enterprise market competition ability is more strong, development potential is greater, stronger profitability. The two companies in total sales income have no difference, but the latter s net profit is better than the former, strong profitability. operating expenditure level of profitability analysis： Cost profit rate is higher, show the enterprise to obtain the profit and the cost is small, the cost expense control better, stronger profitability. The ratio between them are almost at the same level, but the latter changes small and stable, while the former is overall better. Investment profitability analysis： Cost profit rate is higher, show the enterprise to obtain the profit and the cost is small, the cost expense control better, stronger profitability. The ratio between them are almost at the same level, but the latter changes small and stable, while the former is overall better. Solvency analysis: short term and long term solvency. short term solvency： Liquidity ratio, every 1yuan current liabilities are much liquid assets as repayment guarantee. It reflects the companys current assets to current liabilities guarantee degree. In general, the index is large, show that the company short-term debt-paying ability. And here they are almost in the short term debt paying ability. Quick ratio per1 yuan current liabilities are many quick assets as repayment guarantee, to further reflect the current liabilities guarantee degree. In general, the index is large, show that the company short-term debt-paying ability is more strong, usually the index is about 100% better. In view of this, the debt paying ability is not good enough, but the former is superior to the latter. Cash ratio, every 1yuan current liabilities how much cas