来源:学好会计网
编辑:admin
日期:2021-04-16 16:55:33
style="margin: 0px 0px 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第一章 概论
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 1、连环替代法
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 产品销售收入=销售数量×销售单价
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 2、差额计算法(2004、2005年考过计算)
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 销售单价差额=本年销售单价-上年销售单价
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 销售数量变动的影响额=销售数量差额×上年销售单价
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 销售单价变动的影响额=销售单价差额×本年销售数量
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 产品销售收入额差异数=销售数量变动影响额+销售单价变动影响额
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第二章 企业的收益性和获利能力分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 1、净利润增减变动及原因分析-差异及变动百分比计算
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 某项目增减差异=某项目报告期数值-前期数值(或其它比较标准数值,下同)
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 某项目增减差异变动百分比=(某项目增减差异/前期数值)×100%
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 消费税率变动对利润的影响额=∑[报告期产品销售收入×(基期消费税率-实际消费税率)]
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 单位消费税额变动对利润的影响额=∑[报告期产品销售数量×(基期单位消费税额-实际单位消费税额)]
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 3、有限责任公司投资回报比率
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第三章 企业成本费用分析(无)
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第四章 资产的流动性和短期偿债能力分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 1、营运资金=流动资产-流动负债
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 2、短期偿债能力的比率分析
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> (3)现金比率=(货币资金+有价证券)/流动负债
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第五章 融资结构与长期偿债能力分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 1、融资结构弹性分析(2002年考过分析)
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> (2)融资结构弹性的结构分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 某类弹性融资强度=(某类弹性融资/弹性融资总额)×100%
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 2、长期偿债能力的比率分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> (1)资产负债比率=(负债总额/资产总额)×100%(2002、2004年考过分析,2003、2004年考过计算)
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> (2)所有者权益比率=(所有者权益总额/全部资产总额)×100%
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 权益乘数=全部资产总额/所有者权益总额(2006年考过计算)
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 第六章 资产结构与资产管理效果分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 1、资产类别比重分析
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style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 2、资产周转速度分析
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 4、获利能力
style="margin: 1.4em 0px; color: rgb(18, 18, 18); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium;"> 2、综合系数分析
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