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甲公司是一家汽车销售企业,现对公司财务状况和经营成果进行分析,以发现与主要竞争对手乙公司的差异,相关资料如下: (1)甲公司2016年的主要财务报表数据(单位:) 假设资产负债表项目年末余额可代表全年平均水平,资本化利息为200。 (2)乙公司相关财务比率 要求: (1)计算2016年甲公司的速动比率、产权比率和利息保障倍数 (2)计算2016年甲公司的销售净利率、总资产周转次数、权益乘数 (3)使用因素分析法,按照销售净利率、总资产周转次数、权益乘数的顺序,对2016年甲公司相对乙公司权益净利率的差异进行定量分析。 (4)说明销售净利率、总资产周转次数、权益乘数3个指标各自评价企业哪方面能力。
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