论文部分内容阅读
有这样一家上市公司,在新股募集资金到位后,大股东透过预付款、应收账款、其他应收款等途径一度共占用了上市公司资金数亿元。从已披露的2000年年报分析,该公司一改上半年或中报净利润大幅同比增长的态势,下半年出现了净利润89.63%,经常性净利润90.50%的惊人的环比滑坡。这还不算,由于营业利润环比滑坡幅度达到112%,因此,可以断定,该公司下半年
With such a listed company, after the new shares are raised, the major shareholders once took up a total of several hundred million yuan of funds of the listed companies through such means as prepayments, accounts receivable and other receivables. From the disclosure of the 2000 annual report analysis, the company changed its first half or mid-year net profit rose sharply year on year trend, the second half of the net profit of 89.63%, recurring net profit of 90.50% of the alarming decline. This is not yet due to operating margin of 112% sequential decline, it can be concluded that the second half of the company