實戰(zhàn)銀行信貸：企業(yè)財務(wù)分析（升級版）

目 錄

第一章 概述 ······································································································1

第一節(jié) 信貸管理中的人際關(guān)系 ······················································1

第二節(jié) 調(diào)查失敗和經(jīng)營失敗 ··························································3

第三節(jié) 定性分析與定量分析 ··························································3

第四節(jié) 大中型與小微企業(yè)分析側(cè)重點 ···········································5

第五節(jié) 企業(yè)財務(wù)報表類型與財務(wù)實質(zhì)分析 ··································10

第六節(jié) 調(diào)查中的策略運(yùn)用 ····························································14

第七節(jié) 具體問題具體分析 ····························································15

第二章 前期準(zhǔn)備 ····························································································17

第一節(jié) 了解企業(yè)基本情況 ····························································17

第二節(jié) 獲取基本信息 ···································································23

第三章 資產(chǎn)項目分析攻略 ···········································································25

第一節(jié) 貨幣資金 ···········································································25

第二節(jié) 應(yīng)收票據(jù) ···········································································29

第三節(jié) 應(yīng)收賬款 ···········································································31

第四節(jié) 預(yù)付款項 ···········································································38

第五節(jié) 其他應(yīng)收款 ·······································································40



第四節(jié)管理費(fèi)用 ··········································································100
第五節(jié)財務(wù)費(fèi)用 ··········································································101
第六節(jié)資產(chǎn)減值損失 ··································································102
第七節(jié)投資收益 ··········································································103
第八節(jié)公允價值變動損益 ···························································104
第九節(jié)營業(yè)外收支 ······································································105

第六章現(xiàn)金流量分析攻略 ·········································································107

第一節(jié)現(xiàn)金流量表的概念及作用 ···············································107
第二節(jié)現(xiàn)金流量表的分類 ···························································108
第三節(jié)現(xiàn)金流量表的編制案例及分析 ········································111
第四節(jié)倒推法編制簡單現(xiàn)金流量表 ············································120

第七章財務(wù)指標(biāo)分析··················································································123

第一節(jié)償債能力指標(biāo) ··································································124
第二節(jié)運(yùn)營能力指標(biāo) ··································································130
第三節(jié)發(fā)展?jié)摿χ笜?biāo) ··································································134
第四節(jié)獲利能力指標(biāo)及綜合指標(biāo)分析 ········································136

第八章基礎(chǔ)案例分析攻略 ·········································································141

第一節(jié)企業(yè)財務(wù)分析的流程 ·······················································141
第二節(jié)企業(yè)稅務(wù)報表分析攻略 ···················································146
第三節(jié)企業(yè)銀行報表分析攻略 ···················································163
第四節(jié)企業(yè)銀行報表與稅務(wù)報表對比分析攻略 ·························172
第五節(jié)中小企業(yè)財務(wù)分析攻略 ···················································180
第六節(jié)小微企業(yè)財務(wù)分析攻略 ···················································189
第七節(jié)企業(yè)集團(tuán)合并報表分析攻略 ············································192