财务管理形考任务4

125,940.80218,016.111,171,038.93四、净利润17713,664.531,235,424.646,635,887.251、平均应收账款=(期初应收账款+期末应收账款)/2    =(26265761.66+22265002.61)/2=24265382.135   应收账款周转率(次)=销售收入/平均应收账款    =26057789.78/24265382.135=1.07次2、平均存货余额=(期初存货+期末存货)/2   =(14041476.86+18001044.87)/2=18153239.735   存货周转率(次)=销货成本/平均存货余额  =22984966.16/18153239.735=1.27次3、流动比率=流动资产合计/流动负债合计×100%   =106312389.86/65161033.54×100%=163.15%4、速运资产是指流动资产扣除存货之后的余额   =106312389.96-14041476.86=92270913.1  速运比率=速运资产/流动负债×100%   =92270913.1/65161033.54×100%=141.60%5、现金比率=(货币资金+有价证券)/流动负债×100%   =63390168.4/65161033.54×100%=97.28%6、资产负债率=负债总额/资产总额×100%   =65161033.54/177221107.15×100%=36.77%7、产权比率=负债总额/所有者权益总额×100%   =65161033.54/112060073.61×100%=58.15%8、销售利润率=利润总额/营业收入×100%  本月=839605.33/9008154.88×100%=9.32%  累计=1453440.75/26057789.78×100%=5.58%