云铝股份有限公司财务报表

目录

摘要 (3)

Abstract (4)

一、云铝股份有限公司概述 (5)

（一）云铝股份有限公司简介 (5)

（二）云铝股份有限公司行业简介 (5)

1.估值水平—市盈率 (5)

2.市场表现—-一周涨跌 (5)

3.财务指标—每股收益 (6)

4.公司规模—主营收入 (6)

二、云铝股份有限公司资产负债表分析 (7)

（一）云铝股份有限公司资产负债表整体分析 (8)

1.资产整体分析 (8)

2、负债整体分析 (8)

3、所有者权益真题分析 (9)

（二）云铝股份有限公司资产负债表构成项目分析 (10)

1.货币资金项目分析 (10)

2.存货项目分析 (11)

3.固定资产项目分析 (12)

（三）云铝股份有限公司资产负债表分析结论 (12)

1.主要财务比率 (12)

三．云铝股份有限公司利润表分析 (14)

（一）云铝股份有限公司利润表整体分析 (14)

（二）云铝股份有限公司利润表项目分析 (17)

1.营业收入 (17)

2.财务费用 (17)

3.营业成本 (18)

（三）利润表综合分析 (18)

1.质量分析 (18)

2.盈利能力综合分析 (19)

四、云铝股份有限公司现金流量表分析 (21)

（一）云铝股份有限公司现金流量表整体分析 (21)

（二）云铝股份有限公司现金流量表项目分析 (22)

1、经营活动项目分析 (22)

2.投资活动项目分析 (24)

3.筹资活动项目分析 (24)

五、杜邦分析 (25)

表22-云铝股份有限公司2011年-2014年杜邦财务分析体系 (25)

参考文献 (26)

致谢 (39)

摘要

有色金属行业与人们的生产生活息息相关，随着社会的发展，有色金属行业在整个社会进程中扮演的角色越来越重要。在历史上，生产工具所用的材料不断改进，它与人类社会发展的关系十分密切。

由于行业特性所致，有色金属行业自去年开始便进入了调整整理期，去年下半年开始，因出口禁令、矿产供给商限产等因素影响，锡、镍先后出现一波较大幅度的上涨，说明在低位徘徊已久的有色金属价格，供给面稍有风吹草动，就会引发市场资金的关注。因此对它们的财务状况、资本结构及利润与发展方向与发展空间的分析是很必要很有意义的。本文以云铝股份有限公司为例，对其2011年至2014年三年的资产负债表、利润表及现金流量表，利用趋势分析，结构分析及杜邦分析法对其进行仔细分析，最后得出分析结论。并对公司未来的经营策略和发展方向做出来合理化的建议和意见。

【关键词】财务报表财务报表分析云铝股份有限公司

Abstract

The non-ferrous metal industry is closely related to people's production and living, with the development of the society, the non-ferrous metal industry is playing an increasingly important role in the process of the whole society. In history, the production tool materials used in the continuous improvement of its close connection with the development of human society. So which historians used the material to sign historical period, such as the Stone Age, Bronze Age, iron age and so on. By the end of the 17th century by humans clear understanding and application of 8 kinds of non-ferrous metal. The discovery of the Chinese nation in the non-ferrous metal and production has had a major contribution (see history of metallurgy). After entering in the 18th century, the rapid development of science and technology, promote the discovery of a lot of new nonferrous metal elements. In addition to the above 64 kinds of nonferrous metals in 17th century ago has been eight kinds of knowledge application, in the 18th century were found 13 species. In the 19th century found 39 species, in the 20th century, and found that four.

Due to industry characteristics, the non-ferrous metal industry since last year has entered the adjustment period, since the second half of last year, due to factors such as export bans, minerals supplier to leak, tin, nickel has a wave increases considerably, that at the low end of non-ferrous metal prices, supply side wind, will cause the attention of capital market. So their financial situation, capital structure and profit analysis and the development direction and development space is very necessary to sense. Based on the cloud aluminum co., LTD., for example, the 2011 to 2014, three years of the balance sheet, income statement and statement of cash flows, using the trend analysis, structure analysis and dupont analytic method carries on the careful analysis, the final analysis conclusions.

【keywords】The financial statements The financial statements Analysis of the Cloud aluminum co., LTD