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范文一：财务报表分析内容
一、利润表的分析与运用
采用结构百分比法对利润表中各相关项目之间的勾稽关系进行分析，可以获取大量的有用信息。
1.通过“主营业务利润”与“主营业务收入”相比较，可以了解到企业主营业务的毛利率，以此来了解企业的产品或劳务的技术含量和市场竞争力。
2.通过“主营业务利润”与“其他业务利润”相比较，可以了解到企业的主营业务是否突出，并借此对企业未来获利能力的稳定性做出相应的判断。
3.通过“营业费用”、“管理费用”和“财务费用”与“主营业务利润”相比较，可分别了解到企业销售部门、管理部门的工作效率以及企业融资业务的合理性。再通过企业之间的横向比较及企业前后会计期间的纵向比较，进一步挖掘企业降低“营业费用”和“管理费用”的潜力，提高其工作效率，并对企业的融资行为做出审慎安排。
4.通过“营业利润”、“投资收益”、“补贴收入”、“营业外收入”、“营业外支出”与“利润总额”相比较，可以对企业获利能力的稳定性及可靠性做出基本性的判断。只有企业的“营业利润”占“利润总额”的比重较大时，企业的获利能力才较稳定、可靠。而“投资收益”反映的是建立在资本运营的前提下的产业或产品结构的调整情况及其相应的获利能力。在此需要特别注意的是：为了精心维护、营造“壳资源”，不断从证券市场募集资金、一些上市公司的地方政府或其母公司，通过政府补贴或关联交易的方式提高上市公司的利润水平，以确保上市公司的配股能力。对此，企业的投资者或债权人应予以关注。
二、现金流量表的分析与运用
1.“现金流量净增加值”。该指标表明本会计年度现金流入与流出的相抵结果，正数表明本期现金流入大于流出，负数表明现金流出大于流入。一般说来，正数表明企业的现金流量状况在改善。
2.“经营活动产生的现金流量净额”。该指标表明企业经营活动获取现金流量的能力。一般说来，在正常情况下企业的现金流入量应主要依靠经营活动来获取。通过该指标与“净利润”相比较，可以了解到企业净利润的现金含量，而净利润的现金含量则是企业市场竞争力的根本体现。如果企业的净利润大大高于“经营活动产生的现金流量净额”，则说明企业利润的含金量不高，存在大量的赊销行为及未来的应收账款收账风险，同时在某种程度上存在着操纵利润之嫌。分析该指标，还可以了解到企业相关税、费用缴纳情况。同时还要分析经营活动现金公务员之家http://www.Gwyoo.com净流量是否正常。在正常情况下，经营活动现金净流量＞财务费用+本期折
旧+无形资产递延资产摊销+待摊费用摊销。否则，表明该企业为亏损企业，经营的现金收入不能抵补有关支出。
3.“投资活动产生的现金流量净额”。该指标反映企业固定资产投资及权益性、债权性投资业务的现金流量情况。其现金流出会对企业未来的市场竞争力产生影响，其数额较大时，应引起注意。企业投资活动的现金流出较大，在投资活动的现金流出中，权益性投资又占最大比例，说明该企业的股权扩张较快，应对相关投资行为的可行性做相应的了解。投资活动的现金流入流出比小于1时，公司投资活动引起的现金流出较大，表明公司正处于扩张时期。一般而言，处于发展时期的公司比值小，而衰退或缺少投资机会时此值较大。
4.“筹资活动产生的现金流量净额”。该指标反映企业从银行及证券市场的筹资能力。在该指标的形成过程中，会反映出企业偿还银行借款本、息及支付股利的现金流出情况，这正是企业筹资信誉的根本体现。当本期的该类现金流入量过大时，往往会对以后会计期间的现金流量及资金成本产生一定的压力，对此应关注企业的筹资目的及实际履行情况。如果本期借入的银行借款大部分用来偿还银行借款本、息，则说明企业前期银行借款使用效益不佳，存在“倒贷”现象。筹资流动流入流出比小于1，表明还款大于借款，如果同时筹资活动中现金流入系举债获得，则说明该公司较大程度上存在借新债还旧债的现象。
5.“现金流量表附注”。该部分所提供的信息非常重要，通过该部分的相关项目与其它报表相关项目之间的核对，可对企业所制定的固定资产折旧、无形资产摊销、坏账准备的计提、待摊费用的摊销等会计政策的执行情况做出相应推断，并对企业会计核算及会计信息披露的质量做出相应的判断。同时，通过观察“处置固定资产、无形资产和其它资产的损失（减收益）”项目，来了解企业的非正常损失的发生情况及其对企业利润水平的影响情况。而通过“投资损失（收益）”与主表中“分得股利或利润所收到的现金”、“取得债券利息收入所收到的现金”的比较，可对企业投资收益的现金含量做出分析和判断。全部资产现金回收率，是经营活动和投资活动现金的流入与全部资产的比值，说明企业资产产生现金的能力。一般而言，一个健康的正在成长的公司，经营活动现金流量应为正数，投资活动的现金流量应为负数，筹资活动的现金流量应是正负相间
参考资料: http://www.Xchen.com.cn
范文二：财务报表分析内容
1、行业背景、公司简介、基本情况、组织机构、竞争能力分析（包括波特五力分析和SWOT分析）
2、企业总体指标（主营业务收入、总资产、净资产、净利润）
3、偿债能力分析
（1）短期偿债能力：包括流动比率、速动比率、现金比率、现金流动负债比（=经营现金净流量/年末流动负债）
（2）长期偿债能力：资产负债率、资本化比率、权益乘数、利息保障倍数、现金与负债总额比率、再投资比率、到期债务本息偿付比率、财务杠杆的分析
4、营运能力
经营性流动资产周转率（=营业收入净额/（平均流动资产-交易性金融资产）、固定资产周转率、总资产周转率、商业债权周转率、应收账款账龄分析、存货周转率、存货质量分析、经营性资产周转率（=营业收入净额/平均经营性资产）
5、盈利能力：
毛利率、收入和毛利的分产品分析、收入和毛利的分地区分析、销售费用占营业收入百分比、管理费用占营业收入百分比、财务费用占营业收入百分比、期间费用占营业收入的百分比分析、核心利润率、同口径核心利润的计算、同口径核心利润与经营活动净现金流数量对比的差异分析、投资收益与投资收益的现金应回收金额对比、总资产净利率、全部资
产现金回收比率、成本费用占收入百分比、现金购销比率、销售净利率、收入现金比率、修正盈利现金比率、经营性资产报酬率、投资性资产报酬率、股东权益报酬率
6、现金流分析
经营活动现金流、投资活动现金流、筹资活动现金流
7、综合分析：
杜邦分析体系、综合评分法
8、发展能力分析
营业收入增长率、利润增长率、净资产增长率、市场占有率
9、上市公司特殊比率
每股收益、每股股利、每股经营活动现金流、市盈率、市净率、每股股价分析
10、股利政策
11、发展展望、风险与收益评价
范文三：《财务报表分析》复习内容
《财务报表分析》模拟试题复习内容
第一套模拟试卷(不要求试题)
1. 单项选择题:4、 5
2. 多项选择题:3、 4、 10
3. 判断题:6、 7、 8、 9
4. 计算题:3、 4
5. 综合题:1
第二套模拟试卷(不要求试题)
1. 单项选择题:4、 5 、 10
2. 多项选择题:4、 10
3. 判断题:4、 5
4. 计算题:4
5. 综合题:1
第三套模拟试卷(不要求试题)
1. 单项选择题:1 、 10
2. 多项选择题:2、 7
3. 判断题:
4. 计算题:全部
5. 综合题:1
第四套模拟试卷(不要求试题)
1. 单项选择题:4、 10
2. 多项选择题:1、 10
3. 判断题:1、 6、 7、 9
4. 计算题:4
5. 综合题:1
第五套模拟试卷(不要求试题)
1. 单项选择题:2、 7、 8、 10
2. 多项选择题:2
3. 判断题:7、 8、 9、 10
4. 计算题:1、 2、 3
5. 综合题:1
第六七套不要求
第八套模拟试卷(不要求试题)
1. 单项选择题:2、 5、 6、 9
2. 多项选择题:7、 8、 9
3. 判断题:7、 9、 10
4. 计算题:全部
5. 综合题:1
第九套模拟试卷(不要求试题)
1. 单项选择题:7、 8、 9
2. 多项选择题:2、 4、 6、 9
3. 判断题:7
4. 计算题:2、 3、 4
5. 综合题:1
第十套模拟试卷(不要求试题)
1. 单项选择题:5、 6、 7、 10
2. 多项选择题:2、 3、 5、 7、 8、 9、 10
3. 判断题:1、 6、 9、 10
4. 计算题:4
5. 综合题:1
范文四：财务报表分析重点内容
财务报表分析
第一章
1、财务分析的内容6点。简答P2
2、报表解读的内容。3点多项。P2
3、财务综合分析2种方法。(杜邦分析法、沃尔评分法)
4、财务分析的评价基准。（选择题）P5 行业基准对垄断企业不适用，历史基准对新企业不适用。目标基准适用于内部分析。
5、财务信息需求主体。（多项）5点P10
6、会计信息与非会计信息各有哪些？判断哪些是内部信息哪些是外部信息，哪些是宏观信息哪些是微观信息（交叉分类）？P11（多项）
7、会计信息的相关性、谨慎性各是什么？P14、16单项
8、会计信息的可比性含义有两方面（横向、纵向可比）。实质重于形式（对融资租赁固定资产的会计处理体现的是实质重于形式原则）P15
9、财务分析的基本方法。（四个）。P18
10、财务分析程序（五个大要点2010.4考过）
第二章（会出现计算分析题）
1、企业货币资金持有量决定因素4点。P30
2、应收账款和存货的质量分析应关注哪些。P31
3、固定资产质量分析应注意的3方面。P38
4、无形资产。企业内部研究开发项目开发阶段的支出，同时满足下列条件的，才能确认为无形资产。5点。P40
5、预收账款。它是良性负债。
6、企业涉及预计负债的主要事项（多选或简答）4点。P48
7、应付债券重点分析的问题2011.4考过。P50
8、留存收益比重越大，盈利越多，投资这类企业更好。P53
9、分析题：资产负债表趋势的分析：比较资产负债表分析、定比趋势分析、也可作环比趋势分析。
10、资产负债表结构分析（可能出现计算题）计算共同比资产负债表分析。
11、资产负债表结构包括哪些？最重要的是企业的资产结构和资本结构。（多项） 资产结构的影响因素（简、多）。或者资本结构的影响因素（简、多）
12、企业资本结构的三种类型。P72
第三章
1、营业收入是企业创造利润的核心。分析营业收入时应注意的问题。5点。P75
2、销售费用，管理费用，如工资何时计入销售费用何时计入管理费用（单选）P79
3、资产减值损失。一般不转回。存货、应收账款可转回。P81
第四章（出现分析题、简答题）
1、编制现金流量表时，列表经营活动现金流量的方法有两种：直接法和间接法。各自以什么为起点，以及各便于哪些方面。P94中间第二段
2、通过现金流量表分析，会计报表使用者以达到什么目的P94(简答)
3、对于企业现金流量的质量分析，应从以下两方面进行：A 、对三类现金流量各自的整体质量分析。各自的现金净流量有三种结果：大于零，等于零，小于零各是什么意思。P95（单选）B 、对各个现金流量项目的质量分析。P95-96
4、对于一个健康的、正在成长的公司来说，经营活动现金净流量一般应大于零，投资
活动的现金净流量应小于零，筹资活动的现金净流量应正负相间。P103 多选
5、现金流量表趋势分析。（计算分析题）如果给1年数据，可能是分析题，如果给2年数据，可能是计算题。计算差额，增减百分比，再分析
6、现金流量结构分析包括：3点。P111
7、现金流入流出结构分析。（分析题）P115
第五章（出现计算题）
1、偿债能力分析对于投资者、经营者和债权者的意义和作用。4点P119
2、短期偿债能力分析和长期偿债能力分析的关系与区别。（多）P121-122
3、短期偿债能力的财务指标主要有营运资本、流动比率、速动比率、现金比率和支付能力系数等（不要求计算支付能力系数）。（计算指标）
流动比率是基本指标P128。流动比率的缺点（多选）。P131
速动比率是辅助指标。速动资产有哪些。P133最后一段。
速动比率分析中应注意的问题。（多选）P135
4、增加和减少变现能力的因素各自有哪些？P140
5、企业长期偿债能力静态分析指标有哪些？P144判断哪些是动态指标哪些是静态指标
6、资产负债率的分析，资产负债率的缺陷12.1已考，此次不考。P146
7、产权比率和权益乘数。P147
8、长期偿债能力的动态分析（计算）
第六章（出现计算题）
1、企业营运能力的分析的内容。内部因素和外部因素各有那些P166 (选择题)
2、企业营运能力的分析目的。P168
3、流动资产周转情况分析（重点考计算题）
应收账款周转率公式。P170
4、存款周转率公式P174
5、营业周期、现金周期的计算P181
第七章
1、盈利能力分析的目的，从企业管理者的角度、投资人和潜在投资人的角度、企业债权人的角度、政府机构的角度来看，各有什么目的。P195-196
2、总资产收益率的计算净资产收益率、长期资金收益率、固定资产收益率的计算。P200
3、销售毛利率、净利率的计算。P214
4、上市公司，每股指标的计算。5个指标P219
5、影响盈利能力的其他项目5点（多项）P226
第八章
P240判断成长期成熟期和衰退期
判断哪些指标是发展能力指标
第九章
1、审计报告的类型。P254
2、审计报告对财务分析的影响4点。P257
3、资产负债表非调整事项。P263
4、会计政策包括哪些（多项）P276
5、会计估计包括哪些（多项）P281
第十章（可能出现分析题）
1、财务综合分析特点和意义。P287
2、沃尔平分法的分析步骤。简答P290，最为关键的也最为困难的是第二和第三步。P293
3、沃尔平分法的应用。计算。P293
4、杜邦分析法的分析步骤。P296—297。了解以下图10-1
5、净资产收益是一个综合性很强的指标。（单选） 6、杜邦分析法的基本公式。P301 注意：2013年1月，2012年10月，2011年4月、2012年1月的历年真题可参考。
2、分析题有可能出在资产负债表和现金流量表中，给出一个表，填写空缺，给出一些指标，并分析。
范文五：财务报表分析整理内容
Chapter1
75.
List ten different items you would expect to find in an average annual report to shareholders.
Exercise 1-3 (25 minutes)
a. Current ratio:
2006:
2005:
2004:
b. Acid-test ratio:
2006: = $128,900 $75,250 $49,250 $128,900
2005: =
2004: =
Mixon's short-term liquidity position has
weakened over this two-year period. Both the current and acid-test ratios show declining trends. Although we do not have information about the nature of the company's business, the acid-test ratio shift from ‘1.7 to 1’ down to ‘0.9 to 1’ and the current ratio shift from ‘2.9 to 1’ down to ‘1.9 to 1’ indicate a potential liquidity problem. Still, we must recognize that industry standards may show that the 2004 ratios were too high (instead of 2006 ratios as too low).
$75,250
$49,250
Chapter2
70.
Earnings management can be defined as the
The management of a company wishes to increase earnings this period.
List three
Problem Two: Earnings Management
Cosmetic (non-cash flow) techniques would be:
● Decrease estimated bad debt expense
● Decrease estimated warrantee expense
● Increase in estimated salvage value of depreciable assets
● Increase discount rate on pension plans
● Increase expected rate of return on pension assets
● Change from accelerated depreciation to straight line depreciation
● Capitalize expenses such as software development and R&D
Real changes would be:
● Decrease R&D expenditures
● Decrease advertising expenditures
● Decrease maintenance spending
● Changing accounting principle from LIFO to FIFO (assuming rising prices). Note that this will have a tax effect, as one cannot use FIFO for financial reporting purposes and LIFO for tax purposes.
● Channel loading (i.e. borrowing sales from the next period, which if repeated usually escalates in future periods)
ABC Co. starts its business raising $110,000 in cash; $60,000 from issuing equity and $50,000 from issuing 6% bonds at par. ABC used the whole amount of cash to buy a building, which it rents out for $10,000 per year. Given below is the opening balance sheet of ABC Co. for the first year of operations.
At the end of Year 1, the building is valued at $150,000. Also, the market value of bonds has fallen to $49,000. Assume the useful life of the building is 30 years and its salvage value is $50,000 at the end of that period. The rental income is received on the last day of the year. Interest on bonds is also paid on this day. Prepare the year-end balance sheet and income statement of ABC Co. based on Fair value. Compare the historical and fair values at year-end.
Problem Six: Fair Value Accounting
Notice that under fair value method, all assets and liabilities are considered at their market value. Fair value accounting does not consider any depreciation on fixed assets. It recognizes any unrealized gain or loss on assets or long-term debt on account of change in market value.
Chapter3
79.
The following information was taken from Wicom's financial statements as of
December 31, 2006.
a. Calculate book value per share of common stock.
b. Assume that the company also had $1,000,000 worth of convertible bonds. The bonds are convertible at one $1,000 bond into 150 shares of stock. There are also stock options to buy 120,000 shares at a price of $5 per share. The stock is currently trading at $30 per share.
Recalculate your answer to part a) taking into account dilutive effects of the above.
Exercise 3-3 (15 minutes)
a. A lessee would account for a capital lease as an asset and an obligation at the inception of the lease. Rental payments during the year would be allocated between a reduction in the obligation and interest expense. The asset would be amortized in a manner consistent with the lessee's normal depreciation policy for owned assets, except that in some circumstances the period of amortization would be the lease term.
b. No asset or obligation would be recorded at the inception of the lease. Normally, rental on an operating lease would be charged to expense over the lease term as it becomes payable. If rental payments are not made on a straight-line basis, rental expense nevertheless would be recognized on a straight-line basis unless another systematic or rational basis is more representative of the time pattern in which use benefit is derived from the leased property, in which case that basis would be used.
Chapter4
63. Donuld Company sells many products. Sol is one of its popular items. Below is an analysis of the inventory purchases and sales of Sol for the month of September.
Donuld Company uses the periodic inventory system.
INSTRUCTIONS
a. Using the FIFO assumption, calculate the amount charged to cost of goods sold for September. (Show computations)
b. Using the LIFO assumption, calculate the amount assigned to the inventory on hand on September 31. (Show computations)
c. Calculate the LIFO reserve that would be reported in the company's books on September 31 if using LIFO.
66.
Indicate which of the following items would be classified as assets on the balance
sheets.
Problem Four: Classification as Asset
Chapter6
80.
The following information was obtained from Cyber Corporation's annual report.
a. Compute weighted-average number of common shares outstanding for the year.
b. Compute basic EPS.
c. Compute diluted EPS.
a. Compute weighted-average number of common shares outstanding for the year.
Weighted average: 8,400,000 ? 12 = 700,000 shares
Compute basic EPS.
Basic Earnings per Share
Compute diluted EPS.
Preferred Shares— if converted
Options: Assumed exercised
Diluted Earnings per Share
88.
For each of these nonrecurring items give an example and indicate (match with) the appropriate accounting treatment.
Extraordinary item
Prior period adjustment
Change in accounting estimate
Change in accounting principle
Discontinued operation
Special items
Comprehensive income items
Change in reporting entity
SEC Enforcement Releases
A. Shown net as a separate line item between net income and comprehensive income, no restatement.
B. Income statement line items adjusted as appropriate, gross or net, prior years restated.
C. Gross amount is part of its regular income or expense line item in income from continuing operations, prior years restated.
D. Gross amount is part of its regular income or expense line item in income from continuing operations, no restatement.
E. Shown gross as a separate line item in income from continuing operations, no restatement.
F. Shown net as a separate line item between income from continuing operations and net income, prior years restated.
G. Shown cumulative net as a separate line item between income from continuing operations and net income, no restatement.
H. Shown net as a separate line item between income from continuing operations and net income, no restatement.
I. Not in income statement, opening retained earnings is changed by net amount, no restatement.
Chapter7
75.
a. Is it possible to have a positive net income and negative cash flow from operations? If your answer is no, explain fully. If your answer is yes, provide two examples when one might find this.
b. Is it possible to have a negative net income and positive cash flow from operations? If your answer is no, explain fully. If your answer is yes, provide two examples when one might find this.
a. Yes it is entirely possible to have positive net income and negative cash flow from operations. One might expect to see this with a company that is growing very fast. This type of company will have positive net income but the increase in working capital needed to sustain the growth depresses the cash flow from operations. One might also see this with a company that is having problems with their working capital management. Any increases in working capital will depress cash flow from operations, ceteris paribus. 条件不变地
b. Yes, it possible to have negative net income and positive cash flows from operations. This can occur if a company has very large depreciation expenses. This was the case with cable companies when the industry was fairly young. The tremendous amount of fixed assets needed to start these companies was then depreciated over time.
You might also see this situation in declining industries. Sales are declining and net income is becoming negative (especially if there are high levels of fixed costs). However, at the same time working capital is contracting causing operating cash flows to be positive.
76.
The following cash flow data of Signet Sales for the year ended December 31, 2005
are as follows:
a. Prepare a statement of cash flows for Signet Sales in accordance using the direct method in accordance with SFAS 95
b. Discuss, from an analyst's viewpoint, the purpose of classifying cash flows into the categories required by SFAS 95
a.
b. Operating cash flows provide a measure of internally generated funds that can be used to fund expansion, pay off debt, and pay dividends to shareholders. Operating cash flows are not a performance measure, but rather should be considered a liquidity measure. The larger the operating cash flows the less likely a company will need external financing to fund growth, and the less likely they are to need to liquidate assets.
Investing cash flows show us where a company is investing its cash and whether it is liquidating assets. Examination of the investing section will determine if the company is maintaining and/or growing asset base. Financing cash flows provide information about the financing of a company - whether it is raising capital to support operations, to finance growth, or whether it is decreasing or increasing leverage.
(CFA Adapted)
