摘 要在全球经济快速发展的背景下，我国的工具行业虽然也在不断进步，但与数控机床业的发展速度相比却远远不够。仁言数控刀具销售有限公司的主要业务就是向各个数控模具工厂或公司提供数控刀具和零配件，以及零售各款数控刀具。而财务报表分析，是正确评价一定时期内企业的财务状况、经营成果和现金流量等情况的依据，也是揭示企业未来可能会出现的风险和报酬的基础，对提升一个企业的科学化管理水平有着很大的帮助。因此，本文以财务报告外部使用者的角度，对仁言数控刀具销售有限公司 2017 年至 2019 年共 3 年的财务报表要素进行分析，并且通过纵向比较分析公司的资产、负债、利润、现金流量等数据，以及计算流动比率、资产负债率、资产净利率等能够反映各方面能力的财务比率来评价公司的短期偿债能力、负债结构、盈利能力等方面，最终得到了仁言数控的应付账款增长过快、资金压力较大、负债结构不合理、营业总成本较高、盈利能力较低、现金流量总体较小并且不够稳定等问题。并提出了减少应付账款；调整企业负债结构；降低营业成本提高盈利能力；增加企业总体现金流量等一系列改进建议。关键词：财务报表； 偿债能力； 负债结构； 盈利能力AbstractUnder the background of rapid development of global economy, although the tool industry in China is also making progress, it is far from enough compared with the development speed of CNC machine tool industry. The main business of Renyan CNC Tool Sales Co., Ltd. is to provide CNC tools and spare parts to various CNC mold factories or companies, as well as retail various CNC tools. The analysis of financial statements is the basis for the correct evaluation of the financial situation, operating results and cash flow of an enterprise in a certain period of time. It is also the basis for revealing the possible risks and rewards of an enterprise in the future. It is very helpful to improve the scientific management level of an enterprise.Therefore, from the perspective of external users of financial reports, this paper analyzes the financial statement elements...
