歌华有线偿债能力分析2008年年末短期偿债能力指标流动比率=流动资产÷流动负债=2,162,522,706.61÷912,811,172.12=2.37速动比率=（流动资产-存货）÷流动负债=（2,162,522,706.61-196,582,678.06）÷912,811,172.12=2.15现金比率=（货币资金+交易性金融资产）÷流动负债=1,698,529,046.42÷912,811,172.12=1.86二、2009年年末短期偿债能力指标流动比率=流动资产÷流动负债=1,818,001,047.73÷972,251,140.57=1.87速动比率=（流动资产-存货）÷流动负债=（1,818,001,047.73-246,052,805.39）÷972,251,140.57=1.62现金比率=（货币资金+交易性金融资产）÷流动负债=1,490,441,202.93÷972,251,140.57=1.53三、2010年年末短期偿债能力指标流动比率=流动资产÷流动负债=3,313,910,052.91÷1,201,847,392.31=2.76速动比率=（流动资产-存货）÷流动负债=（3,313,910,052.91-116,725,240.88）÷1,201,847,392.31=2.67现金比率=（货币资金+交易性金融资产）÷流动负债=3,079,975,632.01÷1,201,847,392.31=2.56项目2008-12-312009-12-312010-12-31流动资产2,162,522,706.611,818,001,047.733,313,910,052.91流动负债912,811,172.12972,251,140.571,201,847,392.31存货196,582,678.06246,052,805.39116,725,240.88货币资金1,698,529,046.421,490,441,202.933,079,975,632.01交易性金融资产000流动比率2.371.872.76速动比率2.151.622.67现金比率1.861.532.56一、2008年年末长期偿债能力分析指标资产负债率=负债总额÷资产总额×100%=1,368,744,002.20÷9,126,167,521.77×100%=15%产权比率=负债总额÷所有者权益总额×100%=1,368,744,002.20÷4,302,380,669.66×100%=32%权益乘数=资产总额÷所有者权益=9,126,167,521.77÷4,302,380,669.66=2.12权益乘数=1÷（1-资产负债率）=1÷（1-15%）=1.18二、2009年年末长期偿债能力分析指标资产负债率=负债总额÷资产总额×100%=1,389,955,421.76÷5,865,737,358.53×100%=24%产权比率=负债总额÷所有者权益总额×100%=1,389,955,421.76÷4,475,781,936.77×100%=31%权益乘数=资产总额÷所有者权益=5,865,737,358.53÷4,475,781,936.77=1.31权益乘数=1÷（1-资产负债率）=1÷（1-24%）=1.32三、2010年年末长期偿债能力分析指标9、资产负债率=负债总额÷资产总额×100%=3,865,395,602.25÷9,126,167,521.77×100%=42%10、产权比率=负债总额÷所有者权益总额×100%=3,865,395,602.25÷5,260,771,919.52×100%=73%11、权益乘数=资产总额÷所有者权益=9,126,167,521.77÷5,260,771,919.52=1.7312、权益乘数=1÷（1-资产负债率）=1÷（1-42%）=1.72项目2008-12-312009-12-312010-12-31负债总额1,368,744,002.201,389,955,421.763,865,395,602.25资产总额9,126,167,521.775,865,737,358.539,126,167,521.77所有者权益总额4,302,380,669.664,475,781,936.775,260,771,919.52资产负债率15%24%42%产权比率32%31%73%权益乘数1.181.321.72