年财务报表分析网上作业：任务格力电器营运能力分析优质资料(可以直接使用，可编辑优质资料，欢迎下载）《财务报表分析》作业2：营运能力分析企业营运能力主要指企业营运资产的效率与效益。企业营运资产的效率主要指资产的周转率或周转速度。企业营运资产的效益通常是指企业的产出额与资产占用额之间的比率。企业营运能力分析就是要通过对反映企业资产营运效率与效益的指标进行计算与分析，评价企业的营运能力，为企业提高经济效益指明方向。因此，营运能力决定着企业的偿债能力和获利能力，营运能力分析是了解企业财务状况稳定与否和获利能力强弱的关键环节。一、格力电器近三年营运能力指标分析根据格力电器公司2021—2021年的年度报告数据，可以得到以下营运能力计算分析表。格力电器近三年营运能力分析指标2021年2021年2021年营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初总资产余额133,719,278,987.40156,230,948,479.88161,698,016,315.06期末总资产余额156,230,948,479.88161,698,016,315.06x403059D71鵱Voo385199677陷o!182,369,705,049.35总资产周转次数（次）0.9660.6330.64总资产周转天数（天）372.671568.72562.5营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初固定资产占有额14,034,138,414.4514,939,279,647.8815,431,813,077.20期末固定资产占有额353948A42詂z9325467F22缢349478883袃!3352382F3苳14,939,279,647.8815,431,813,077.2017,681,655,478.06固定资产周转次数（次）9.6646.6226.651固定资产周转天数（天）37.25254.36454.127营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初流动资产占有额103,749,697,809.77120,143,478,823.10241475E53幓73754292A6銦>I313757A8F窏R2995174FF瓿120,949,314,644.95期末流动资产占有额120,143,478,823.10120,949,314,644.95142,910,783,531.64流动资产周转次数（次）1.2510.8340.835流动资产周转天数（天）287.77431.655431.138营业收入140,005,393,975.58100,564,453,646.56110,113,101,850.23期初应收账款余额282506E5A湚]207445108儈d278036C9B沛2557163E3揣26379670B朋1,849,275,342.792,661,347,628.692,879,212,111.93期末应收账款余额2,661,347,628.692,879,212,111.932,960,534,651.37应收账款周转次数（次）62.07836.30137.712应收账款周转天数（天）5.7999.9179.546营业成本123,258,979,560.0986,134,609,086.80379049410鐐3039876BE皾295057341獁242315EA7座352258999覙~91,529,379,824.61期初存货余额13,122,730,425.788,599,098,095.979,473,942,712.51期末存货余额8,599,098,095.979,473,942,712.519,024,905,239.41成本基础存货周转次数（次）11.3499.5329.896成本基础存货周转天数（天）31.72137.76836.378营业收入W\358038BDB诛29999752F甯2196255CA嗊406309EB6麶}140,005,393,975.58100,564,453,646.56110,113,101,850.23期初存货余额13,122,730,425.788,599,098,095.979,473,942,712.51期末存货余额8,599,098,095.979,473,942,712.519,024,905,239.41收入基础存货周转次数（次）12.89111.12911.905收入基础存货周转天数（天）