资产负债表的分析报告(案例分析)

Analysis on the balance sheet of a service enterprise in 2015 (one)、Asset size and asset structure analysis

(one) Asset size analysis：

From the table we can see that 56.09% proportion of the company's non current assets is much higher than 43.58% the proportion of liquid assets, explain the enterprise non current assets turnover slow, liquidity is low, increases the risk of enterprise management, weakening the ability of the enterprise to strain.

The proportion of liquid assets, by 20.90% rose to 43.58%, non current assets accounted for by 78.6% down to 56.09%, enterprise anti risk ability and liquidity improved, enterprises to create profits and development opportunities is also enhanced, accelerate capital turnover of great potential.

Non current assets of the company's liabilities to 0, indicating that the enterprise in the business process is not the use of foreign long-term funds to reduce the pressure on the debt of the enterprise.

Two、Analysis of short term solvency index

（One）Working capital analysis

The more working capital, the more powerful the debt service is to ensure that the company's ability to repay short-term debt, the higher the probability of creditors to recover the debt, therefore, the amount of working capital can reflect the ability to repay short-term debt.

Should pay attention to and working capital targets must be with the past period of working capital index compared to measure the rationality, but to pay attention to enterprise scale expansion and reduce the problem, if capital is not normal, too high or too low, we must analyses the current assets and current liabilities. To the enterprise, the beginning of working capital for -558268.1000. At the end of working capital for -713021.9600, amount is negative, that enterprise is unable to pay off a debt the risky, but also and the number of beginning is reduced compared to the 154753.8600, show that working capital position continued to decline, but also increase the risk of insolvency.

However, working capital is the difference between current assets and current liabilities, is an absolute number, compared to the very limited, is not easy to compare the different enterprises, and therefore rarely used in practical use.

(two) flow ratio analysis

Liquidity ratio is a commonly used ratio to evaluate the solvency of the enterprise, which can measure the size of the short-term solvency of the enterprise.

In terms of the creditors, the ratio, the higher the better, ratio of high to repay short-term debt the ability is strong, creditor's rights is to protect the. In terms of the owner, the ratio should not be too high, high rate that enterprise funds a large backlog in the holdings of liquid assets form, influence to the enterprise in the process of production and operation of high-speed operation, affects the efficiency of capital use. If ratio is too low, indicating the low short-term debt