Analysis of the financial statements of listed companies in 09 Public election assignment Please poi

You can go to Huatai ** and ask.

1、d2、c

3、a4、b

5、a6、b

I'm also reading the rest of the books.

If you don't know anything, you still go to school, and what you study in accounting, all of which are basic things. What a stupid cat...

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The basic financial data of a listed company are shown in Table 3-6 Table 3-6 The basic financial data of a listed company (1) Basic earnings per share Basic earnings per share = net profit attributable to shareholders of the company's common shares Weighted average number of common shares outstanding = number of common shares outstanding at the beginning of the period + number of newly issued ordinary shares in the current period Issued time: time of the reporting period - number of shares of common shares repurchased in the current period Time repurchased: time of the reporting period.

The basic financial data of a listed company are shown in Table 3-6 Table 3-6 The basic financial data of a listed company.

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The basic financial data of a listed company are shown in Table 3-6 Table 3-6 The basic financial data of a listed company (1) Basic earnings per share Basic earnings per share = net profit attributable to ordinary shareholders of Gongfeng Zhisi Weighted average number of common shares issued and outstanding = number of ordinary shares issued at the beginning of the period + number of newly issued ordinary shares in the current period Issued time: time of the reporting period - number of ordinary shares repurchased in the current period Repurchased time: time of the reporting period: time of the reporting period.

Convertible corporate bonds, warrants and share options, etc. Convertible corporate bonds. For convertible corporate bonds, when calculating diluted earnings per share, the adjustment item of the numerator is the after-tax impact of interest and other expenses recognized as expenses in the current period of the convertible corporate bonds; The adjustment item for the denominator is the weighted average number of shares that are converted into common shares at the beginning of the current period or on the issue date of the convertible corporate bonds.

Warrants and share options. For profitable companies, the dilution of warrants, share options, etc., should be considered when the exercise ** is lower than the average market of common stock for the current period**. When calculating diluted earnings per share, the amount of net profit as a numerator is generally unchanged; The adjustment item of the denominator is the increase in the number of common shares of Wild Fiber, and the time weight should also be considered.

Number of additional shares of common stock = number of shares of common stock to be converted at the time of exercise - number of shares to be exercised** Number of shares of common stock to be converted at the time of exercise Average market of common shares for the current period**.

Mainly: (1) According to the time of compilation, it is divided into monthly, quarterly and annual reports; (2) According to the preparation unit, it can be divided into unit report and summary report. (3) According to the division of the statement, separate accounting statements and consolidated accounting statements, etc.

Financial statements are constantly evolving with the increasing requirements of the business community for the degree of accounting information disclosure. The main ones are: balance sheet, income statement, statement of cash flow, notes to financial statements, other financial reports and the fourth financial statement that is debated in the accounting profession.

Financial statements are mainly three statements: balance sheet, income statement, and cash flow statement.

1. The balance sheet appropriately arranges the assets, liabilities and owners' equity of an enterprise on a certain date according to the collusion relationship between assets, liabilities and owners' equity (or shareholders' equity, the same below) and in accordance with certain classification standards and sequences. It reflects the overall size and structure of the company's assets, responsibilities, and owners' equity. i.e., how many assets there are; Among the assets, how many current assets and fixed assets are there; In the current assets, how much monetary funds there are, how many accounts receivable, how much inventory, and so on.

how much ownership equity there is; In the owner's equity, how much paid-in capital (or share capital, the same below), how much capital reserve, how much surplus reserve, how much undistributed profits, and so on.

2. In the income statement, the enterprise usually lists the income, expenses and various items that constitute the profit. That is to say, income is listed according to its importance, mainly including main business income, other business income, investment income, subsidy income, and non-operating income; Expenses are listed according to their nature, mainly including main business costs, main business taxes and surcharges, operating expenses, management expenses, financial expenses, other business expenses, non-operating expenses, income tax, etc.; Profit is itemized by the composition of profit, such as operating profit, total profit, and net profit.

3. In the cash flow statement, there are three major items: cash flow from operating activities, cash flow from investment activities, and cash flow from financing activities.

The cash flow items generated by operating activities include the sale of goods and services, tax refunds, and other cash related to operating activities equal to the items related to production and operation.

Cash flows from investing activities include cash received from investment recovery, cash received from investment income, and net cash received from disposal of fixed assets.

Cash flows from financing activities include cash received from investments and cash received from borrowings.

In addition to the above three items, the fourth item: the impact of exchange rate changes on cash. Section 5: Net increase in cash and cash equivalents.

The first question, your income statement was not pasted, I found the question on the Internet and did it.

This question is not difficult, try to do it yourself in the future.

Return on net assets = net profit Average net assets = 2415 167500 =

Net earnings per share = 2415 3450 = yuan shares.

P/E ratio = multiples.

Dividend return rate = dividend per share of common share capital per ** price of common share capital =

Dividend distribution ratio = total dividends Total net profit = 1380 2415 = 57%.

Company D: Current Ratio = Current Assets Current Liabilities = (800-400) 200 = 2

Company e's current ratio = current assets Current liabilities = (1200-650) 400=

dQuick Ratio = Quick Assets Current Liabilities = (800-200-400) 200 = 1

eQuick Ratio = Quick Assets Current Liabilities = (1200-650-300) 400=

dCash ratio = (monetary assets - trading financial assets) Current liabilities = 100 200=

e Cash Ratio = (Monetary Assets - Trading Financial Assets) Current Liabilities = 50 400 =

It is known that the gross profit margin of the main revenue (operating profit main revenue) and operating profit (main revenue - main operating costs) are known

d. Main business income = 670

e. Main business income = 750

dCost of main business =

eCost of main business =

d. Inventory turnover days = cost of sales Average inventory =

eInventory turnover days = cost of sales Average inventory =

d. Accounts receivable turnover days = 670 18 =

e Accounts receivable turnover days = 750 30 = 25

dBusiness cycle = inventory turnover days + accounts receivable turnover days = ;

eBusiness cycle inventory turnover days + accounts receivable turnover days = ;

Comparing the financial data and ratios of the two companies, which company do you think has better short-term solvency and profitability?

Short-term solvency mainly refers to current liabilities, so short-term solvency measures the solvency of current liabilities, which mainly refers to working capital, liquidity, liquid and cash ratios, the larger the ratio, the stronger the short-term solvency.

In comparison, D's liquidity and quick ratio are higher than E's, so D's short-term solvency is high.

The distribution index of profitability mainly includes sales gross profit margin, the higher the sales gross profit margin, the stronger the profitability, D and E main business income gross profit margin (sales revenue gross profit margin) are 30 and 28 respectively; If D is higher than E, the profitability is strong.

Tsingtao Brewery: Financial data for the first three quarters (in terms of profit, debt repayment, and cash flow, the company's prospects are good and worth investing).

1) From the perspective of profitability (the company maintained a stable profit situation, although the return on net assets fell slightly year-on-year, but the profit prospect is still good).

Net profit: 10,000 year-on-year increase: Operating income: 100 million year-on-year increase:

Return on equity in the same period last year.

2) From the perspective of solvency (the assets and responsibilities of the enterprise have increased rapidly, indicating that the enterprise has a strong ability to use liabilities to operate. The current ratio is the quick ratio, which indicates that the enterprise has a strong solvency and a small inventory of materials. The assets of the enterprise are in good condition).

Total assets (10,000) in the same period last year.

Total liabilities (10,000 yuan) in the same period last year.

Total current liabilities (10,000 yuan) in the same period last year.

Current ratio for the same period last year.

Quick ratio for the same period last year.

3) From the perspective of operating cash flow (operating cash flow continues to grow, indicating that the overall operating ability of the enterprise is better).

Net operating cash flow per share (RMB) year-on-year.

4) From the perspective of financing and investment (although the amount of investment decreased significantly compared with the same period last year, it still maintained a net outflow, indicating that the company is still expanding. The amount of financing changed from a net inflow to a net outflow in the same period last year, indicating that the company's operating funds are sufficient, and the profit funds are sufficient to support operating and investment activities. ）

Net cash from investing activities (10,000) Last year.

Net cash from financing activities (10,000) Year-ago period.

You just change the time, I hope it helps!

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