财务指标行业标准(终审稿)
全国各行业财务指标标准值
全国各行业财务指标标准值
全国各行业财务指标的标准值是根据行业特点、发展水平和经验
总结等因素制定的，不同行业的财务指标标准值可能有所不同。
一般
来说，以下是一些常见行业的财务指标及其标准值范围：
1. 制造业
- 利润率：一般为5%~10%
- 总资产周转率：一般为1.5~2倍
- 应收账款周转率：一般为10~15次
2. 零售业
- 净利润率：一般为3%~5%
- 库存周转率：一般为6~10次
- 应收账款周转率：一般为10~15次
3. 金融业
- 资本充足率：一般为8%~12%
- 不良贷款率：一般为1%~5%
- 资产负债率：一般为80%以下
4. 批发业
- 毛利率：一般为15%~25%
- 库存周转率：一般为8~12次
- 应收账款周转率：一般为8~15次
需要注意的是，这里给出的财务指标标准值仅为参考范围，具体
标准值还需根据行业的具体情况和公司的实际经营状况来确定。
此外，财务指标的合理性还需综合考虑其他因素，如行业竞争环境、市场需求、企业规模等。
财务分析指标结论报告(3篇)
第1篇一、前言财务分析是企业管理中不可或缺的一环，通过对企业财务数据的分析，可以全面了解企业的经营状况、盈利能力、偿债能力、发展潜力等方面。
本报告以某公司为例，对其财务分析指标进行综合评估，旨在为企业经营决策提供参考。
二、公司概况某公司成立于20XX年，主要从事XX行业产品的研发、生产和销售。
公司经过多年的发展，已在国内市场占据了一定的份额，具有较强的竞争力。
近年来，公司业务规模不断扩大，经营业绩逐年提升。
三、财务分析指标1. 盈利能力指标（1）毛利率：某公司毛利率在过去三年分别为40%、42%、44%，呈现逐年上升趋势。
这说明公司产品附加值较高，具有较强的盈利能力。
（2）净利率：某公司净利率在过去三年分别为10%、12%、14%，同样呈现逐年上升趋势。
这表明公司在控制成本、提高效益方面取得了一定的成果。
（3）净资产收益率（ROE）：某公司ROE在过去三年分别为10%、12%、14%，逐年上升。
这说明公司盈利能力不断提高，股东投资回报率也相应增加。
2. 偿债能力指标（1）流动比率：某公司流动比率在过去三年分别为2.0、2.2、2.4，呈现逐年上升趋势。
这表明公司短期偿债能力较强，能够满足日常经营所需的资金需求。
（2）速动比率：某公司速动比率在过去三年分别为1.5、1.7、1.9，同样呈现逐年上升趋势。
这说明公司短期偿债能力进一步增强，财务风险较低。
（3）资产负债率：某公司资产负债率在过去三年分别为40%、45%、50%，逐年上升。
虽然资产负债率有所上升，但仍在合理范围内，表明公司财务状况稳定。
3. 营运能力指标（1）应收账款周转率：某公司应收账款周转率在过去三年分别为12次、15次、18次，呈现逐年上升趋势。
这说明公司应收账款回收速度加快，资金周转效率提高。
（2）存货周转率：某公司存货周转率在过去三年分别为8次、10次、12次，同样呈现逐年上升趋势。
这表明公司存货管理能力增强，存货占用资金减少。
财务习题习题答案一起（终审稿）
财务习题习题答案一起（终审稿）财务习题习题答案一起公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]Reading 22 . Financial Statement Analysis: An Introduction 试题整理PRACTICE PROBLEMS1. Providing information about the performance and financial position of companies so that users can make economic decisions best describes the role of:A .auditing.reporting.statement analysis.2. A company's current financial position would best be evaluated using the:A. balance sheet.B .income statement.C .statement of cash flows.3 .A company's profitability for a period would best be evaluated using the:A .balance sheet.B .income statement.C .statement of cash flows.4 .Accounting policies, methods, and estimates used in preparing financial statements are most likely found in the:A .auditor's report.B .management commentary.C .notes to the financial statements.5 .Information about management and director compensation would least likely be found in the:A .auditor's report.B .proxy statement.C. notes to the financial statements.6 .Information about a company's objectives, strategies, and significant risks would most likely be found in the:A .auditor's report.B .management commentary.C .notes to the financial statements.7 . What type of audit opinion is preferred when analyzing financial statementsA .Qualified.B .Adverse.C .Unqualified.8 . Ratios are an input into which step in the financial statement analysis frameworkA .Process data.B .Collect input data.C .Analyze/interpret the processed data.Reading 22 . Financial Statement Analysis: An Introduction 试题答案整理SolutionsSOLUTIONS1. B is correct. This is the role of financial reporting. Therole of financial statement analysis is to evaluate the financial reports.2. A is correct. The balance sheet portrays the currentfinancial position. The income statement and statement of cashflows present different aspects of performance.3. B is correct. Profitability is the performance aspectmeasured by the income statement. The balance sheet portraysthe current financial position. The statement of cash flowspresents a different aspect of performance.4. C is correct. The notes disclose choices in accountingpolicies, methods, and estimates.5. A is correct. Information about management and directorcompensation is not found in the auditor's report. Disclosure of management compensation isrequired in the proxy statement,and some aspects of management compensation are disclosed inthe notes to the financial statements.6. B is correct. These are components of management commentary.7. C is correct. An unqualified opinion is a "clean" opinion and indicates that the Financial statements present the company's performance and financial position fairly in accordance with a specified set of accounting standards.8. C is correct. Ratios are an output of the process data step but are an input into the analyze/interpret data step.Reading 23 . Financial Reporting Mechanics 试题整理1. Which of the following items would most likely be classified as an operating activityA .Issuance of debt.B .Acquisition of a competitor.C. Sale of automobiles by an automobile dealer.2. Which of the following items would most likely be classified as financing activityA .Issuance of debt.B .Payment of income taxes.C .Investments in the stock of' a supplier.3. Which of the following elements represents an economic resourceA. Asset.B .Liability.C. Owners' equity.4 .Which of the following elements represents a residual claimA .Asset.B .Liability.C .Owners' equity.5. An analyst has projected that a company will have assets of €2,000 at year-end and liabilities of €1,200. Theanalyst's projection of total owners' equity should be closest to:A . €800.B . €2,000.C. €3,200.6. An analyst has collected the following information regardinga company in advance of its year-end earnings announcement (in millions):Estimated net income $ 200Beginning retained earnings $ 1,400Estimated distributions to owners $ 100The analyst's estimate of ending retained earnings {in millions} should be closest to:A .$1,300.B. $1,500.C. $1,700.7. An analyst has compiled the following information regarding Rubsam, Inc.Liabilities at year-end € 1,000Contributed capital at year-end € 500Beginning retaine d earnings € 600Revenue during the year Revenue during the year € 5,000Expenses during the year € 4,300There have been no distributions to owners. The analyst's most likely estimate of total assets at year-end should be closest to:A € 2,100.B € .C € 2,800.8. A group of individuals formed a new company with an investment of $500,000. the most likely effect of this transaction on the company's accounting equation at the time of t:he formation is an increase in cash and:A .an increase in revenue.B .an increase in liabilities.C. an increase in Contributed capital.9. HVG, LLC paid $12,000 of cash to a real estate company uponsigning a lease on 31 December 2005. The payment representsa $4,000 security deposit and $4,000 of rent for each ofJanuary 2006 and February 2006. Assuming that the correct accounting is to reflect both January and February rent as prepaid. The most likely effect on HVG's accounting equation inDecember 2005 is:A . no net change in assets.B . a decrease in assets of $8,000.C . a decrease in assets of $12,000.10 .TRR Enterprises sold products to customers on 30 June 2006for a total price of € 10,000. The terms of the sale are that payment is due in 30 days. The cost of the products was € 8,000. The most likely net change in TRR's total assets on 30 June 2006 related to this transaction is:A. € O.B. € 2,000.C. € 10,000.11. On 30 April 2006, Pinto Products received a cash payment of $30,000 as a deposit on production of a custom machine to be delivered in August 2006 this transaction would most likely result in which of the following on 30 April 2006A . No effect on liabilities.B . A decrease in assets of $30,000.C . An increase in liabilities of $30,000.12 .Squires & Johnson, Ltd., recorded €250,000 of depreciationexpense in December 2005. The most likely effect on thecompany's accounting equation is:A . no effect on assets.B . a decrease in assets of €250,000.C . an increase in liabilities of €250,000.13. An analyst who is interested in assessing a company'sfinancial position is most likely to focus on whichfinancial statementA . Balance sheet.B . Income statement.C . Statement of cash flows.14 . The statement of cash flows presents the flows into which three groups of business activitiesA . Operating, Nonoperating, and Financing.B . Operating, Investing, and Financing.C . Operating. Nonoperating, and Investing.15 . Which of the following statements about cash receivedprior to the recognition of revenue in the financialstatements is most accurate The cash is recorded as;A . deferred revenue, an asset.B . accrued revenue, a liability.C . deferred revenue, a liability.16 . When, at the end of an accounting period, a revenue hasbeen recognized in the financial statements but no billing has occurred and no cash has been received, the accrual is to:A . unbilled (accrued) revenue, an asset.B . deferred revenue, an asset.C . unbilled (accrued) revenue, a liability17 . When at the end of an accounting period. cash has beenpaid with respect to an expense, the business should then record:A . an accrued expense, an asset.B . a prepaid expense, an asset.C . an accrued expense, a liability18 .When, at the end of an accounting period, cash has not beenpaid with respect to an expense that has been incurred, the business should then record:A . an accrued expense, an asset.B . a prepaid expense, an asset.C . an accrued expense. a liabilitv.19 . The collection of all business transactions sorted byaccount in an accounting system is referred to as:A . a trial balance.B . a general ledger.C . a general journal.20. If a company reported fictitious revenue, it could try to cover up its fraud by:A . decreasing assets.B . increasing liabilities.C . creating a fictitious asset.Reading 23 . Financial Reporting Mechanics 试题答案整理1. C is correct. Sales of products, a primary business activity, are classified as an operating activity. Issuance of debt would be a financing activity. Acquisition of a competitor and thesale of surplus equipment would both be classified as investing activities.2 . A is correct. Issuance of debt would be classified as afinancing activity. B is incorrect because payment of income taxes would be classified as an operating activity. C is incorrect because investments in common stock would be generally classified as investing activities.3 . A is correct. An asset is an economic resource of an entity that will either be converted into cash or consumed.4 . C is correct. Owners' equity is a residual claim on the resources of a business.5 . A is correct. Assets must equal liabilities plus owners'equity and, therefore, €2,000 =€1,200 + Owners' equity.Owners' equity must be €800.6 . B is correct.Beginning retained earnings $l，400+ Net income 200- Distributions to owners (100)= Ending retained earnings $l,5007 . C is correct.Assets = Liabilities + Contributed capital + Beginning retained earnings -Distributions to owners + Revenues - ExpensesLiabilities $l,000+ Contributed capital 500+ Beginning retained earnings 600- Distributions to owners (0)+ Revenues 5,000- Expenses (4,300)= Assets $2,8008. C is correct. This is a contribution of capital by the owners. Assets would I increase by $500,000 and contributed capital would increase by $500,000, maintaining the balance of the accounting equation.9. A is correct. The payment of January rent represents prepaid rent (an asset) which will be adjusted at the end of January to record rent expense. Cash (an asset) decreases by $12,000. Deposits (an asset )increase by $. Prepaid rent (an asset) increases by $8,000. There is no net change in assets.is correct. The sale of products without receipt of cash results in an increase in accounts receivable (an asset) of €10,000. The balance in inventory (an asset) decreases by €8,000. The net increase in assets is €2,000. This would be balanced by anincrease in revenue of €10,000 and anincrease in expenses (costs of goods sold) of €8,000.11. C is correct. The receipt of cash in advance of deliveringgoods or services results in unearned revenue, which is a liability. The company has an obligation to deliver $30,000 in goods in the future. This balances the increase in cash (an asset) of $30,000.12 . B is correct. Depreciation is an expense and increasesaccumulated depreciation. Accumulated depreciation is acontra account which reduces property plant. and equipment (an asset) by €250,000. Assets decrease by € and expenses increase by €250,000.13 . A is correct. The balance sheet shows the financialposition of a company at a particular point in time. Thebalance sheet is also known as a "statement of financialposition."14 . B is correct. The three sections of the statement of cashflows are operating, investing, and financing activities. 15. C is correct. Cash received prior to revenue recognition increases cash and deferred or unearned revenue. This is a liability until the company provides the promised goods or services.16 . A is correct. When cash is to be received after revenuehas been recognized but no billing has actually occurred, an unbilled (accrued) revenue is recorded. Such accruals would usually occur when an accounting period ends prior to a company billing its customer. This type of accrual can becontrasted with a simple credit sale, which is reflected as an increase in revenue and an increase in accountsreceivable. No accrual is necessary.17 . B is correct. Payment of expenses in advance is called aprepaid expense which is classified as an asset.18 . C js an expense is incurred and no cash has been paid,expenses are increased and a liability ( "accrued expense") is established for the same amount.19. B is correct. The general ledger is the collection of allbusiness transactions sorted by account in an accountingsystem. The general journal is the collection of allbusiness activities sorted by date.20. C is correct. In order to balance the accounting equationthe company would either need to increase assets or decrease liabilities. Creating a fictitious asses would be one way of attempting to cover up the fraud.Reading 24 . Financial Reporting Standards 试题整理1 . Which of the following is most likely not an objective of financial statementsA . To provide information about the performance of an entity.B . To provide information about the financial position of an entity.C . To provide information about the users of an entity's financial statements.2 . International financial reporting standards are currently developed by which entityA . The IFRS Foundation.B . The International Accounting Standards Board.C . The International Organization of Securities Commissions.3 . . generally accepted accounting principles are currently developed by which entityA . The Securities and Exchange Commission.B . The Financial Accounting Standards Board.C . The Public Company Accounting Oversight Board.4 . Which of the following statements about desirable attributes of accounting standards boards is most accurate Accounting standards boards should:A . concede to political pressures.B . be guided by a well articulated framework.C . be adequately funded by companies to which the standards apply.5 . A core objective of the International Organization of Securities Commissions is to:A . eliminate systematic risk.B . protect users of financial statements.C . ensure that markets are fair, efficient and transparent.6 . According to the Conceptual Framework for Financial Reporting (2010), which of the following is not an enhancing qualitative characteristic of information i financial statementsA . Accuracy.B Timeliness.C. Comparability.7 . Which of the following is not a constraint on the financial statements according to the Conceptual Framework (2010)A . Understandability.B . Benefit versus cost.C . Balancing of' qualitative characteristics.8 . The assumption that an entity will continue to operate for the foreseeable future is called:A . accrual basis.B . comparability.C . going concern.9 . The assumption that the effects of transactions and other events are recognized when they occur, not when the cash flows occur. is called:A . relevance.B . accrual basis.C . going concern.10 . Neutrality of information in the financial statements mostclosely contributes to which qualitative characteristicA . Relevance.B . Understandability.C . Faithful representation.11 . Valuing assets at the amount of cash or equivalents paidor the fair value of the consideration given to acquire them at the time of acquisition most closely describes which measurement of financial statement elementsA . Current cost.B . Historical cost.C . Realizable value.12 . The valuation technique under which assets are recorded atthe amount that would be received in an orderly disposal is:A . current cost.B . present value.。
15个行业财务指标参考值
109.9 32.2 8.7 22.5
105.9 24.3 3.7 14.9
0.5
0.4
0.6
0.5
1.5
0.7
19.2
9.4
0
0.9
46 5.2 112.5 11.2
59.1 3.8
84.2 6.8
-23.9
0.2
0.1
0
五、水生产与供应业全行业
项目 一、财务效益状况
净资产收益率(%) 总资产报酬率(%) 资本保值增值率(%) 主营业务利润率(%) 盈余现金保障倍数 成本费用利润率(%) 二、资产营运状况 总资产周转率(次) 流动资产周转率(次) 存货周转率(次) 应收帐款周转率(次) 不良资产比率(%) 三、偿债能力状况 资产负债率(%) 已获利息倍数 速动比率(%) 现金流动负债比率(%) 四、发展能力状况 销售（营业）增值率(%) 资本积累率(%) 三年资本平均增长率(%) 三年销售平均增长率(%)
1.1 2.1 7.4 14.1 0.2
0.7
0.4
0.2
0.1
1.6
1
0.6
0.2
4.5
2.5
1.6
0.7
8.5
4.3
2.3
0.6
5.1
10.6
23.7
52.5
40.3 4
113 17.5
51.8 3.1
92.5 11.1
70.5 1.4
62.6 5.7
82.9 -0.2
41 1.8
95.2 -3.7 25.7
18.2 0
35.5 3.9
91.9 16.5
22.5 10.2 17.3 14.8
综合统计指标反映财务情况的二级指标
文章题目：深度解读：综合统计指标反映财务情况的二级指标一、引言在企业的财务管理中，综合统计指标是非常重要的，它可以反映一个企业的财务情况。
在这里，我们将要深入探讨综合统计指标在反映财务情况中的作用，并重点关注财务情况的二级指标。
二、什么是综合统计指标综合统计指标是通过对企业财务数据进行横向、纵向分析后，综合计算得出的反映企业财务情况的指标。
它包括了各个方面的财务数据，能够全面地反映企业的经营状况和效益水平。
三、二级指标的定义所谓二级指标，是指在综合统计指标的基础上，通过对各项综合统计指标进行深入分析和计算后得出的指标。
它可以更加具体地反映出企业财务状况的方方面面。
四、二级指标的类别1. 资产相关二级指标：包括资产周转率、资产负债率、固定资产周转率等。
2. 盈利能力二级指标：包括毛利率、净利润率、营业利润率等。
3. 财务结构二级指标：包括权益比率、负债比率、长期资金占比等。
4. 现金流量二级指标：包括经营活动现金流量比率、投资活动现金流量比率、筹资活动现金流量比率等。
五、为什么要关注二级指标综合统计指标可以帮助企业全面了解财务状况，但是有些情况下，单纯的综合统计指标可能无法深入解析企业的财务情况。
这时候，就需要更多地关注二级指标，因为它可以更加具体地反映出企业财务状况的方方面面，让企业管理者更清晰地了解企业的真实情况。
六、案例分析以某企业为例，通过对其综合统计指标进行分析，发现其总体财务状况良好。
但是通过进一步关注二级指标，发现其资产周转率较低，说明资产利用不够充分，需要进一步优化资产配置。
盈利能力二级指标表现良好，说明企业具有一定的盈利能力，但财务结构二级指标显示出负债率偏高，需要注意财务风险的控制。
通过这些案例，可以看出关注二级指标的重要性。
七、总结与回顾综合统计指标可以反映企业的财务情况，但是要更全面、深刻地了解企业财务情况，需要关注二级指标。
它通过更加具体地指标来反映企业的财务情况，让企业管理者更清晰地了解企业的真实情况，以便更好地制定经营策略，提高企业的盈利能力和效益水平。
财务指标 指标-概述说明以及解释
财务指标指标-概述说明以及解释1.引言1.1 概述在现代经济社会中，财务指标是评估一个企业或机构财务状况的重要工具之一。
财务指标通过量化分析企业的财务数据，反映了企业的盈利能力、偿债能力、经营效益等重要方面。
通过对财务指标的分析，可以帮助企业管理层了解企业的经营状况、判断企业发展的趋势，并指导管理层制定正确的战略决策。
财务指标通常基于企业的财务报表，如资产负债表、利润表、现金流量表等。
这些财务报表所包含的数据经过整理和加工，通过一系列计算和比较，形成一系列具有代表性的财务指标，从而反映了企业的经营状况和财务状况。
财务指标可以分为不同的类别，如盈利能力指标、偿债能力指标、运营能力指标等。
每个类别的指标都有其特定的计算方法和含义，通过综合分析这些指标，可以全面地了解企业的财务状况。
在实际应用中，财务指标被广泛应用于企业的财务管理、投资决策、融资决策等领域。
通过对财务指标的分析，管理层可以及时了解企业的财务状况，发现问题所在，并采取相应的措施加以解决。
投资者可以通过财务指标评估企业的投资价值，决定是否进行投资。
银行和其他金融机构在进行贷款审批时，也会参考借款企业的财务指标，评估其偿还能力。
尽管财务指标在企业管理和投资决策中具有重要作用，但需要注意的是，财务指标只是一个参考工具，不能单一地反映企业的全部情况。
在使用财务指标时，还需要结合企业的具体业务和市场环境进行综合分析。
通过对财务指标的合理应用，可以帮助企业和投资者做出更明智的决策，推动企业的持续发展和增加投资回报率。
1.2 文章结构本文将围绕财务指标展开讨论，并对其定义、作用、常见类型以及重要性进行深入分析。
文章将分为三个主要部分：引言、正文和结论。
引言部分将首先提供对于财务指标的概述，明确财务指标在财务管理中的重要地位。
然后，介绍本文的结构和目的，为读者提供一个整体的导读。
正文部分将详细探讨财务指标的定义和作用。
首先，我们将给出对财务指标的准确定义，并解释其在财务决策中的实际意义。
15个行业财务指标标准值
销售（营业）增值率
(%)
22.4
15.2
9.7
2.5
-10
资本积累率(%)
15.9
10.3
6.6
-0.8 -12.6
三年资本平均增长率
(%) 三年销售平均增长率
18.9
11
4.6
-3.2 -15.2
(%)
26.3
19.1
7.9
-5.7 -25.6
技术投入比率(%)
0.9
0.7
0.5
0.3
0.1
二、工业全行业
0.5 1.3 20.6 10.1 2.3
0.4 0.8 14.4 4.4 5.3
0.3 0.5 10.4 1.8 14.6
0.1 0.3 6.9 0.9 26.3
32.6 7.5
39.7 3
44.2 1
61 -0.7
76.1 -2.9
速动比率(%)
现金流动负债比率(%)
四、发展能力状况 销售（营业）增值率
一、全国国有企业全行业
项目
优秀值 良好值 平均值 较低值 较差值
一、财务效益状况
净资产收益率(%)
10.6
7.1
3.9
0.9
-5.3
总资产报酬率(%)
7.7
5.9
3.4
1.1
-3.3
资本保值增值率(%)
109.1 106.9 103.1 100.4
94.7
主营业务利润率(%)
27.5
20.2
13.6
项目 一、财务效益状况
净资产收益率(%) 总资产报酬率(%) 资本保值增值率(%) 主营业务利润率(%) 盈余现金保障倍数 成本费用利润率(%) 二、资产营运状况 总资产周转率(次) 流动资产周转率(次) 存货周转率(次) 应收帐款周转率(次) 不良资产比率(%) 三、偿债能力状况 资产负债率(%) 已获利息倍数
15个行业财务指标标准值(1)
93.6
主营业务利润率(%)
32.2
24.3
15.6
8.1
-1.9
盈余现金保障倍数
8.7
3.7
0.5
-0.7
-4.7
成本费用利润率(%)
22.5
14.9
8.1
-1.5 -14.2
二、资产营运状况
总资产周转率(次)
0.5
0.4
0.3
0.2
0.1
流动资产周转率(次)
0.6
0.5
0.3
0.2
0.1
存货周转率(次)
122.4 20.4
26.8 14.7 16.5 26.3
1.1
101.7 15.3
18.9 9.7
10.8 20.2
0.8
73.9 9.7
11 5
4.3 8.6 0.6
47.4 3.3
-4.1 -5.1 -4.9 -2.5
0.3
27 -6.1
-22.3 -14.2 -15.5 -20.2
0.1
三行业
项目
优秀值 良好值 平均值 较低值 较差值
一、财务效益状况
净资产收益率(%)
10.2
7.9
5.6
2.4
-3.8
总资产报酬率(%)
8.9
6.7
4.8
1.8
-2.3
资本保值增值率(%)
107.4 105.6 103.6 101.2
95.8
主营业务利润率(%)
44.6
33.4
22.6
0
五、水生产与供应业全行业
项目
优秀值 良好值 平均值 较低值 较差值
一、财务效益状况
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财务指标行业标准
公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]
财务指标行业标准
资本结构比例（各项资产占总资产的行业标准）
指标行业
制造业批发业零售业
服务业（劳动密
集型）
服务业（资本密集型）
1、现金5%-8%5%-8%5%-8%5%-20%5%-8%
2、应收账款20%-25%25%-35%0%-10%20%-60%0%-20%
3、存货25%-35%35%-50%50%-60%1%-10%0%-10%
4、固定资产30%-40%10%-20%10%-20%1%-30%50%-70%
5、其它?5%-10%5%-10%5%-10%5%-10%5%-10%
6、流动负债30%-40%40%-50%50%-60%40%-50%20%-30%
7、长期负债15%-25%15%-20%10%-20%0%-10%20%-30%
8、所有者权益30%-50%30%-40%25%-35%35%-50%35%-50%
总资产周转率2%-5%4%-6%1%-3%7%-10%1%-2%存货持有天数60-1006-100100-200
应收账款回收期40-6030-500-200-350-35
一、盈利能力评价指标
1、销售销售利润（销售收入-销售成本-销售税金及附加）
利润率=产品销售净额（扣除折扣、退回）
2、营业利润率=营业利润
产品销售净额
3、净利润率=净利润（利润总额-所得税）产品销售净额
4、成本费用率=利润总额
成本费用总额（销售成本+销售费用+管理费用+财务费用）
二、偿债能力评价指标
1、流动比率=流动资产应大于1。
比例大，偿债能力强。
流动负债
一般比率值在2时
为最好
2、速动比率=流动资产-存货-待摊费用-预付账款
流动负债?
一般比率值在1时为最好
3、现金比率=现金类资产（货币资金）
流动负债?美国为20%美国为20%。