摘要
论文简要介绍了案例购物公司的基础情况,针对其财务报表内容,分析其偿债、盈利两个方面的实际情况,总结案例财务报表潜在的问题:营运能力有下滑趋势、零售收入不乐观、资产负债比值较低,提出了相应的整改措施:提升资产价值、增强营运能力、创新发展零售业务、提升盈利空间、发挥负债功能、彰显财务杠杆功能。
The paper briefly introduces the basic situation of the case shopping company,and analyzes the actual situation of its debt repayment and profit in terms of its financial statement contents,summarizes the potential problems of the case financial statement:operating capacity has a downward trend,retail revenue is not optimistic,asset-liability ratio is low,and puts forward the corresponding reform measures:enhancing the value of assets,enhancing the operating capacity,innovating development of retail business,improving the profit space,playing the role of debt,highlighting the function of financial leverage.
作者
魏巍
WEI Wei(Home Shopping Co.,Ltd.,Hefei 230088,China)
出处
《中小企业管理与科技》
2020年第32期92-93,共2页
Management & Technology of SME
关键词
购物公司
零售
财务报表
shopping company
retail
financial statements