第1页共108页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共108页案例：Kpa公司财务分析报告1主要业绩....................................................................32报表及项目分析..............................................................42.1资产负债表42.1.1资产结构........................................................42.1.2负债结构........................................................62.1.3资产变动趋势....................................................92.1.4负债变动趋势...................................................112.1.5货币资金.......................................................152.1.6应收帐款.......................................................152.1.7存货...........................................................162.2利润表...................................................................162.2.1综合结构.......................................................162.2.2收入结构.......................................................202.2.3支出结构.......................................................212.2.4综合变动趋势...................................................232.2.5收入变动趋势...................................................282.2.6支出变动趋势...................................................292.3现金流量表...........................................................312.3.1流入结构.......................................................312.3.2流出结构.......................................................332.3.3余额结构.......................................................352.3.4变动趋势.......................................................372.3.5综合分析.......................................................393财务状况综合分析...........................................................403.1盈利能力.............................................................403.1.1盈利能力各项指标...............................................413.1.2指标分析.......................................................413.2偿债能力.............................................................423.2.1偿债能力各项指标...............................................42第2页共108页第1页共108页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共108页3.2.2短期偿债能力...................................................443.2.3长期偿债能力...................................................443.3经营管理能力.........................................................443.3.1经营管理能力各项指标...........................................443.3.2指标分析.......................................................453.4现金流量分析.........................................................463.4.1现金流量分析指标...............................................473.4.2指标分析.......................................................473.5杜邦财务分析.........................................................484财务模型分析...............................................................504.1Z模型分析............................................................504.2营运资产分析模型.....................................................514.3巴萨利分析模型.......................................................515财务状况预警和重要提示.....................................................526附录：财务报表.............................................................566.1资产负...
