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本文以汽车行业和家用电器行业为例,对这两个行业的资产结构进行对比,分析出这两个行业资产结构的不同之处,同时指出两者之间在资产结构上存在差异的原因。在对资产结构进行对比分析时,选取了流动资产比率、固定资产比率、无形资产比率、货币资金比率、应收账款比率、存货比率这六项财务指标代表企业的资产结构,同时在汽车行业和家用电器行业的上市公司中,各选了20家上市时间较长的企业作为代表,收集了这些上市公司从2006年12月31日至2015年6月31日期间的各项财务数据,并进行整理,通过图表的形式来直观反映这两个行业在资产结构上的不同。
In this paper, the automobile industry and household appliances industry as an example, the asset structure of these two industries were compared to analyze the differences between the two industries, asset structure, while pointing out the differences between the two assets in the reason. In the comparative analysis of the asset structure, the six asset-liability ratios, current assets ratio, fixed asset ratio, intangible asset ratio, monetary fund ratio, accounts receivable ratio and inventory ratio, are chosen to represent the asset structure of the enterprise. In the meantime, And listed companies in the household appliance industry, each of the 20 listed companies with a longer time to market was selected as representative to collect the financial data of these listed companies from December 31, 2006 to June 31, 2015 and To organize, through the form of charts to visually reflect the two industries in the asset structure differences.