710 lines
25 KiB
Plaintext
710 lines
25 KiB
Plaintext
{
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"cells": [
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{
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"metadata": {},
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"cell_type": "markdown",
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"source": [
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"# 财报基础\n",
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"## 资产负债表\n",
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"它告诉我们公司有多少资产（现金、存货、固定资产等），欠了其他厂商多少钱？借了银行多少贷款？股东们出资了多少钱？\n",
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"\n",
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"资产负债表（Balance Sheet）是企业财务报表的一部分，它展示了企业在特定时间点（通常是会计年度或季度的末尾）的财务状况。资产负债表通过列出企业的资产、负债和所有者权益（或股东权益），来反映企业的财务结构。以下是资产负债表的一些关键指标：\n",
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"\n",
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"1. **资产（Assets）**：\n",
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" - **流动资产（Current Assets）**：一年内可以转换为现金或用于支付债务的资产，包括现金及现金等价物、应收账款、存货等。\n",
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" - **非流动资产（Non-current Assets）**：一年以上才能转换为现金或用于支付债务的资产，包括固定资产、无形资产、长期投资等。\n",
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"\n",
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"2. **负债（Liabilities）**：\n",
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" - **流动负债（Current Liabilities）**：一年内需要偿还的债务，包括应付账款、短期借款、其他应付款等。\n",
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" - **非流动负债（Non-current Liabilities）**：一年以上才需要偿还的债务，包括长期借款、长期应付款等。\n",
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"\n",
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"3. **所有者权益（Owner's Equity/Shareholder's Equity）**：\n",
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" - 包括企业的注册资本、留存收益、资本公积等，反映了企业所有者对企业资产的净权益。\n",
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"\n",
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"4. **资产总计（Total Assets）**：流动资产和非流动资产的总和。\n",
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"\n",
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"5. **负债总计（Total Liabilities）**：流动负债和非流动负债的总和。\n",
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"\n",
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"6. **所有者权益总计（Total Owner's Equity）**：所有者权益的总和。\n",
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"\n",
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"7. **负债比率（Debt Ratio）**：总负债与总资产的比率，反映企业资产中有多少是通过借债获得的。\n",
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"\n",
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"8. **权益比率（Equity Ratio）**：所有者权益与总资产的比率，反映企业资产中有多少是由所有者投入的。\n",
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"\n",
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"9. **流动比率（Current Ratio）**：流动资产与流动负债的比率，衡量企业短期偿债能力。\n",
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"\n",
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"10. **速动比率（Quick Ratio）**：（流动资产 - 存货）与流动负债的比率，也是衡量企业短期偿债能力，但排除了存货的影响。\n",
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"\n",
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"资产负债表的主要作用是帮助投资者、债权人和企业管理者了解企业的财务健康状况，评估企业的偿债能力、资本结构和财务稳定性。通过分析这些关键指标，可以对企业的财务状况做出更准确的判断。"
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],
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"id": "956b94211e85c51f"
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},
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{
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"metadata": {},
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"cell_type": "markdown",
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"source": [
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"资产负债表\n",
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"- 收入\n",
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" - 营业总收入\n",
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"- 支出\n",
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" - 营业成本\n",
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" - 费用\n",
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"- 收益"
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],
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"id": "f7f79bf3dde864db"
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},
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{
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"metadata": {
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"ExecuteTime": {
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"end_time": "2024-12-30T16:13:47.787026Z",
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}
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},
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"cell_type": "code",
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"source": [
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"import akshare as ak\n",
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"\n",
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"df_balance_sheet = ak.stock_balance_sheet_by_yearly_em(symbol=\"sz002555\")\n",
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"df_balance_sheet[['ACCOUNTS_PAYABLE', 'ACCOUNTS_RECE']]"
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],
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"id": "bc0f55a634e24781",
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"outputs": [
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{
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"data": {
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"text/plain": [
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" 0%| | 0/4 [00:00<?, ?it/s]"
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}
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},
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"metadata": {},
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"output_type": "display_data"
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},
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{
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"data": {
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"text/plain": [
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" ACCOUNTS_PAYABLE ACCOUNTS_RECE\n",
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"0 1.825714e+09 1.479268e+09\n",
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"1 1.648560e+09 1.433564e+09\n",
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"2 1.565004e+09 1.264319e+09\n",
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"3 1.078097e+09 1.164658e+09\n",
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"4 1.418946e+09 1.287915e+09\n",
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"5 1.082362e+09 1.298554e+09\n",
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"6 7.417930e+08 8.849090e+08\n",
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"7 7.007131e+08 8.156458e+08\n",
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"8 6.029376e+08 4.667144e+08\n",
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"9 3.688111e+08 2.432192e+08\n",
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"10 5.209369e+07 5.202388e+07\n",
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"11 3.555822e+07 4.504689e+07\n",
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"12 5.611753e+07 3.774284e+07\n",
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"13 5.928416e+07 4.987696e+07\n",
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"14 5.350180e+07 4.106818e+07\n",
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"15 2.587206e+07 2.562757e+07\n",
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"16 3.257067e+07 3.202904e+07"
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],
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"text/html": [
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"<div>\n",
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"<style scoped>\n",
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" .dataframe tbody tr th:only-of-type {\n",
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" vertical-align: middle;\n",
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" }\n",
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"\n",
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" .dataframe tbody tr th {\n",
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" vertical-align: top;\n",
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" .dataframe thead th {\n",
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" text-align: right;\n",
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" }\n",
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"</style>\n",
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"<table border=\"1\" class=\"dataframe\">\n",
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" <thead>\n",
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" <tr style=\"text-align: right;\">\n",
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" <th></th>\n",
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" <th>ACCOUNTS_PAYABLE</th>\n",
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" <th>ACCOUNTS_RECE</th>\n",
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" </tr>\n",
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" </thead>\n",
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" <tbody>\n",
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" <tr>\n",
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" <th>0</th>\n",
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" <td>1.825714e+09</td>\n",
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" <td>1.479268e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>1</th>\n",
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" <td>1.648560e+09</td>\n",
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" <td>1.433564e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>2</th>\n",
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" <td>1.565004e+09</td>\n",
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" <td>1.264319e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>3</th>\n",
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" <td>1.078097e+09</td>\n",
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" <td>1.164658e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>4</th>\n",
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" <td>1.418946e+09</td>\n",
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" <td>1.287915e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>5</th>\n",
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" <td>1.082362e+09</td>\n",
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" <td>1.298554e+09</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>6</th>\n",
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" <td>7.417930e+08</td>\n",
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" <td>8.849090e+08</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>7</th>\n",
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" <td>7.007131e+08</td>\n",
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" <td>8.156458e+08</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>8</th>\n",
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" <td>6.029376e+08</td>\n",
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" <td>4.667144e+08</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>9</th>\n",
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" <td>3.688111e+08</td>\n",
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" <td>2.432192e+08</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>10</th>\n",
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" <td>5.209369e+07</td>\n",
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" <td>5.202388e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>11</th>\n",
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" <td>3.555822e+07</td>\n",
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" <td>4.504689e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>12</th>\n",
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" <td>5.611753e+07</td>\n",
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" <td>3.774284e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>13</th>\n",
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" <td>5.928416e+07</td>\n",
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" <td>4.987696e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>14</th>\n",
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" <td>5.350180e+07</td>\n",
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" <td>4.106818e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>15</th>\n",
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" <td>2.587206e+07</td>\n",
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" <td>2.562757e+07</td>\n",
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" </tr>\n",
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" <tr>\n",
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" <th>16</th>\n",
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" <td>3.257067e+07</td>\n",
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" <td>3.202904e+07</td>\n",
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||
" </tr>\n",
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||
" </tbody>\n",
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||
"</table>\n",
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||
"</div>"
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]
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},
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"execution_count": 11,
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"metadata": {},
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}
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],
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"execution_count": 11
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},
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"outputs": [],
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"id": "a922bbc8faa62b4e"
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},
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{
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"metadata": {
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"end_time": "2024-12-30T15:09:29.645163Z",
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"start_time": "2024-12-30T15:09:29.640275Z"
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}
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},
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"cell_type": "code",
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"source": [
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"columns = df_balance_sheet.columns\n",
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"for column in columns:\n",
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" print(column)"
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],
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"id": "cda852abd1eb94ec",
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"outputs": [
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||
{
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||
"name": "stdout",
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"output_type": "stream",
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"text": [
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"SECUCODE\n",
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"SECURITY_CODE\n",
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"SECURITY_NAME_ABBR\n",
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"ORG_CODE\n",
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"ORG_TYPE\n",
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"REPORT_DATE\n",
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"REPORT_TYPE\n",
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"REPORT_DATE_NAME\n",
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"SECURITY_TYPE_CODE\n",
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"NOTICE_DATE\n",
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"UPDATE_DATE\n",
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"CURRENCY\n",
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"ACCEPT_DEPOSIT_INTERBANK\n",
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"ACCOUNTS_PAYABLE\n",
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"ACCOUNTS_RECE\n",
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"ACCRUED_EXPENSE\n",
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"ADVANCE_RECEIVABLES\n",
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"AGENT_TRADE_SECURITY\n",
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"AGENT_UNDERWRITE_SECURITY\n",
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"AMORTIZE_COST_FINASSET\n",
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"AMORTIZE_COST_FINLIAB\n",
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"AMORTIZE_COST_NCFINASSET\n",
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"AMORTIZE_COST_NCFINLIAB\n",
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"APPOINT_FVTPL_FINASSET\n",
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"APPOINT_FVTPL_FINLIAB\n",
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"ASSET_BALANCE\n",
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"ASSET_OTHER\n",
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"ASSIGN_CASH_DIVIDEND\n",
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"AVAILABLE_SALE_FINASSET\n",
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"BOND_PAYABLE\n",
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"BORROW_FUND\n",
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"BUY_RESALE_FINASSET\n",
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"CAPITAL_RESERVE\n",
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"CIP\n",
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"CONSUMPTIVE_BIOLOGICAL_ASSET\n",
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"CONTRACT_ASSET\n",
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"CONTRACT_LIAB\n",
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"CONVERT_DIFF\n",
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"CREDITOR_INVEST\n",
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"CURRENT_ASSET_BALANCE\n",
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"CURRENT_ASSET_OTHER\n",
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"CURRENT_LIAB_BALANCE\n",
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"CURRENT_LIAB_OTHER\n",
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"DEFER_INCOME\n",
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"DEFER_INCOME_1YEAR\n",
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"DEFER_TAX_ASSET\n",
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"DEFER_TAX_LIAB\n",
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"DERIVE_FINASSET\n",
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"DERIVE_FINLIAB\n",
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"DEVELOP_EXPENSE\n",
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"DIV_HOLDSALE_ASSET\n",
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"DIV_HOLDSALE_LIAB\n",
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"DIVIDEND_PAYABLE\n",
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"DIVIDEND_RECE\n",
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"EQUITY_BALANCE\n",
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"EQUITY_OTHER\n",
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"EXPORT_REFUND_RECE\n",
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"FEE_COMMISSION_PAYABLE\n",
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"FIN_FUND\n",
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"FINANCE_RECE\n",
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"FIXED_ASSET\n",
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"FIXED_ASSET_DISPOSAL\n",
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"FVTOCI_FINASSET\n",
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"FVTOCI_NCFINASSET\n",
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"FVTPL_FINASSET\n",
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"FVTPL_FINLIAB\n",
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"GENERAL_RISK_RESERVE\n",
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"GOODWILL\n",
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"HOLD_MATURITY_INVEST\n",
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"HOLDSALE_ASSET\n",
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"HOLDSALE_LIAB\n",
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"INSURANCE_CONTRACT_RESERVE\n",
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"INTANGIBLE_ASSET\n",
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"INTEREST_PAYABLE\n",
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"INTEREST_RECE\n",
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"INTERNAL_PAYABLE\n",
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"INTERNAL_RECE\n",
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"INVENTORY\n",
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"INVEST_REALESTATE\n",
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"LEASE_LIAB\n",
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"LEND_FUND\n",
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"LIAB_BALANCE\n",
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"LIAB_EQUITY_BALANCE\n",
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"LIAB_EQUITY_OTHER\n",
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"LIAB_OTHER\n",
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"LOAN_ADVANCE\n",
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"LOAN_PBC\n",
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"LONG_EQUITY_INVEST\n",
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"LONG_LOAN\n",
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"LONG_PAYABLE\n",
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"LONG_PREPAID_EXPENSE\n",
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"LONG_RECE\n",
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"LONG_STAFFSALARY_PAYABLE\n",
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"MINORITY_EQUITY\n",
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"MONETARYFUNDS\n",
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"NONCURRENT_ASSET_1YEAR\n",
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"NONCURRENT_ASSET_BALANCE\n",
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"NONCURRENT_ASSET_OTHER\n",
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"NONCURRENT_LIAB_1YEAR\n",
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"NONCURRENT_LIAB_BALANCE\n",
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"NONCURRENT_LIAB_OTHER\n",
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"NOTE_ACCOUNTS_PAYABLE\n",
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"NOTE_ACCOUNTS_RECE\n",
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"NOTE_PAYABLE\n",
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"NOTE_RECE\n",
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"OIL_GAS_ASSET\n",
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"OTHER_COMPRE_INCOME\n",
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"OTHER_CREDITOR_INVEST\n",
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"OTHER_CURRENT_ASSET\n",
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"OTHER_CURRENT_LIAB\n",
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"OTHER_EQUITY_INVEST\n",
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"OTHER_EQUITY_OTHER\n",
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"OTHER_EQUITY_TOOL\n",
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"OTHER_NONCURRENT_ASSET\n",
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"OTHER_NONCURRENT_FINASSET\n",
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"OTHER_NONCURRENT_LIAB\n",
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"OTHER_PAYABLE\n",
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"OTHER_RECE\n",
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"PARENT_EQUITY_BALANCE\n",
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"PARENT_EQUITY_OTHER\n",
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"PERPETUAL_BOND\n",
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"PERPETUAL_BOND_PAYBALE\n",
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"PREDICT_CURRENT_LIAB\n",
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"PREDICT_LIAB\n",
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"PREFERRED_SHARES\n",
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"PREFERRED_SHARES_PAYBALE\n",
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"PREMIUM_RECE\n",
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"PREPAYMENT\n",
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"PRODUCTIVE_BIOLOGY_ASSET\n",
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"PROJECT_MATERIAL\n",
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"RC_RESERVE_RECE\n",
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"REINSURE_PAYABLE\n",
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"REINSURE_RECE\n",
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"SELL_REPO_FINASSET\n",
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"SETTLE_EXCESS_RESERVE\n",
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"SHARE_CAPITAL\n",
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"SHORT_BOND_PAYABLE\n",
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"SHORT_FIN_PAYABLE\n",
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"SHORT_LOAN\n",
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"SPECIAL_PAYABLE\n",
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"SPECIAL_RESERVE\n",
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"STAFF_SALARY_PAYABLE\n",
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"SUBSIDY_RECE\n",
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"SURPLUS_RESERVE\n",
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"TAX_PAYABLE\n",
|
||
"TOTAL_ASSETS\n",
|
||
"TOTAL_CURRENT_ASSETS\n",
|
||
"TOTAL_CURRENT_LIAB\n",
|
||
"TOTAL_EQUITY\n",
|
||
"TOTAL_LIAB_EQUITY\n",
|
||
"TOTAL_LIABILITIES\n",
|
||
"TOTAL_NONCURRENT_ASSETS\n",
|
||
"TOTAL_NONCURRENT_LIAB\n",
|
||
"TOTAL_OTHER_PAYABLE\n",
|
||
"TOTAL_OTHER_RECE\n",
|
||
"TOTAL_PARENT_EQUITY\n",
|
||
"TRADE_FINASSET\n",
|
||
"TRADE_FINASSET_NOTFVTPL\n",
|
||
"TRADE_FINLIAB\n",
|
||
"TRADE_FINLIAB_NOTFVTPL\n",
|
||
"TREASURY_SHARES\n",
|
||
"UNASSIGN_RPOFIT\n",
|
||
"UNCONFIRM_INVEST_LOSS\n",
|
||
"USERIGHT_ASSET\n",
|
||
"ACCEPT_DEPOSIT_INTERBANK_YOY\n",
|
||
"ACCOUNTS_PAYABLE_YOY\n",
|
||
"ACCOUNTS_RECE_YOY\n",
|
||
"ACCRUED_EXPENSE_YOY\n",
|
||
"ADVANCE_RECEIVABLES_YOY\n",
|
||
"AGENT_TRADE_SECURITY_YOY\n",
|
||
"AGENT_UNDERWRITE_SECURITY_YOY\n",
|
||
"AMORTIZE_COST_FINASSET_YOY\n",
|
||
"AMORTIZE_COST_FINLIAB_YOY\n",
|
||
"AMORTIZE_COST_NCFINASSET_YOY\n",
|
||
"AMORTIZE_COST_NCFINLIAB_YOY\n",
|
||
"APPOINT_FVTPL_FINASSET_YOY\n",
|
||
"APPOINT_FVTPL_FINLIAB_YOY\n",
|
||
"ASSET_BALANCE_YOY\n",
|
||
"ASSET_OTHER_YOY\n",
|
||
"ASSIGN_CASH_DIVIDEND_YOY\n",
|
||
"AVAILABLE_SALE_FINASSET_YOY\n",
|
||
"BOND_PAYABLE_YOY\n",
|
||
"BORROW_FUND_YOY\n",
|
||
"BUY_RESALE_FINASSET_YOY\n",
|
||
"CAPITAL_RESERVE_YOY\n",
|
||
"CIP_YOY\n",
|
||
"CONSUMPTIVE_BIOLOGICAL_ASSET_YOY\n",
|
||
"CONTRACT_ASSET_YOY\n",
|
||
"CONTRACT_LIAB_YOY\n",
|
||
"CONVERT_DIFF_YOY\n",
|
||
"CREDITOR_INVEST_YOY\n",
|
||
"CURRENT_ASSET_BALANCE_YOY\n",
|
||
"CURRENT_ASSET_OTHER_YOY\n",
|
||
"CURRENT_LIAB_BALANCE_YOY\n",
|
||
"CURRENT_LIAB_OTHER_YOY\n",
|
||
"DEFER_INCOME_1YEAR_YOY\n",
|
||
"DEFER_INCOME_YOY\n",
|
||
"DEFER_TAX_ASSET_YOY\n",
|
||
"DEFER_TAX_LIAB_YOY\n",
|
||
"DERIVE_FINASSET_YOY\n",
|
||
"DERIVE_FINLIAB_YOY\n",
|
||
"DEVELOP_EXPENSE_YOY\n",
|
||
"DIV_HOLDSALE_ASSET_YOY\n",
|
||
"DIV_HOLDSALE_LIAB_YOY\n",
|
||
"DIVIDEND_PAYABLE_YOY\n",
|
||
"DIVIDEND_RECE_YOY\n",
|
||
"EQUITY_BALANCE_YOY\n",
|
||
"EQUITY_OTHER_YOY\n",
|
||
"EXPORT_REFUND_RECE_YOY\n",
|
||
"FEE_COMMISSION_PAYABLE_YOY\n",
|
||
"FIN_FUND_YOY\n",
|
||
"FINANCE_RECE_YOY\n",
|
||
"FIXED_ASSET_DISPOSAL_YOY\n",
|
||
"FIXED_ASSET_YOY\n",
|
||
"FVTOCI_FINASSET_YOY\n",
|
||
"FVTOCI_NCFINASSET_YOY\n",
|
||
"FVTPL_FINASSET_YOY\n",
|
||
"FVTPL_FINLIAB_YOY\n",
|
||
"GENERAL_RISK_RESERVE_YOY\n",
|
||
"GOODWILL_YOY\n",
|
||
"HOLD_MATURITY_INVEST_YOY\n",
|
||
"HOLDSALE_ASSET_YOY\n",
|
||
"HOLDSALE_LIAB_YOY\n",
|
||
"INSURANCE_CONTRACT_RESERVE_YOY\n",
|
||
"INTANGIBLE_ASSET_YOY\n",
|
||
"INTEREST_PAYABLE_YOY\n",
|
||
"INTEREST_RECE_YOY\n",
|
||
"INTERNAL_PAYABLE_YOY\n",
|
||
"INTERNAL_RECE_YOY\n",
|
||
"INVENTORY_YOY\n",
|
||
"INVEST_REALESTATE_YOY\n",
|
||
"LEASE_LIAB_YOY\n",
|
||
"LEND_FUND_YOY\n",
|
||
"LIAB_BALANCE_YOY\n",
|
||
"LIAB_EQUITY_BALANCE_YOY\n",
|
||
"LIAB_EQUITY_OTHER_YOY\n",
|
||
"LIAB_OTHER_YOY\n",
|
||
"LOAN_ADVANCE_YOY\n",
|
||
"LOAN_PBC_YOY\n",
|
||
"LONG_EQUITY_INVEST_YOY\n",
|
||
"LONG_LOAN_YOY\n",
|
||
"LONG_PAYABLE_YOY\n",
|
||
"LONG_PREPAID_EXPENSE_YOY\n",
|
||
"LONG_RECE_YOY\n",
|
||
"LONG_STAFFSALARY_PAYABLE_YOY\n",
|
||
"MINORITY_EQUITY_YOY\n",
|
||
"MONETARYFUNDS_YOY\n",
|
||
"NONCURRENT_ASSET_1YEAR_YOY\n",
|
||
"NONCURRENT_ASSET_BALANCE_YOY\n",
|
||
"NONCURRENT_ASSET_OTHER_YOY\n",
|
||
"NONCURRENT_LIAB_1YEAR_YOY\n",
|
||
"NONCURRENT_LIAB_BALANCE_YOY\n",
|
||
"NONCURRENT_LIAB_OTHER_YOY\n",
|
||
"NOTE_ACCOUNTS_PAYABLE_YOY\n",
|
||
"NOTE_ACCOUNTS_RECE_YOY\n",
|
||
"NOTE_PAYABLE_YOY\n",
|
||
"NOTE_RECE_YOY\n",
|
||
"OIL_GAS_ASSET_YOY\n",
|
||
"OTHER_COMPRE_INCOME_YOY\n",
|
||
"OTHER_CREDITOR_INVEST_YOY\n",
|
||
"OTHER_CURRENT_ASSET_YOY\n",
|
||
"OTHER_CURRENT_LIAB_YOY\n",
|
||
"OTHER_EQUITY_INVEST_YOY\n",
|
||
"OTHER_EQUITY_OTHER_YOY\n",
|
||
"OTHER_EQUITY_TOOL_YOY\n",
|
||
"OTHER_NONCURRENT_ASSET_YOY\n",
|
||
"OTHER_NONCURRENT_FINASSET_YOY\n",
|
||
"OTHER_NONCURRENT_LIAB_YOY\n",
|
||
"OTHER_PAYABLE_YOY\n",
|
||
"OTHER_RECE_YOY\n",
|
||
"PARENT_EQUITY_BALANCE_YOY\n",
|
||
"PARENT_EQUITY_OTHER_YOY\n",
|
||
"PERPETUAL_BOND_PAYBALE_YOY\n",
|
||
"PERPETUAL_BOND_YOY\n",
|
||
"PREDICT_CURRENT_LIAB_YOY\n",
|
||
"PREDICT_LIAB_YOY\n",
|
||
"PREFERRED_SHARES_PAYBALE_YOY\n",
|
||
"PREFERRED_SHARES_YOY\n",
|
||
"PREMIUM_RECE_YOY\n",
|
||
"PREPAYMENT_YOY\n",
|
||
"PRODUCTIVE_BIOLOGY_ASSET_YOY\n",
|
||
"PROJECT_MATERIAL_YOY\n",
|
||
"RC_RESERVE_RECE_YOY\n",
|
||
"REINSURE_PAYABLE_YOY\n",
|
||
"REINSURE_RECE_YOY\n",
|
||
"SELL_REPO_FINASSET_YOY\n",
|
||
"SETTLE_EXCESS_RESERVE_YOY\n",
|
||
"SHARE_CAPITAL_YOY\n",
|
||
"SHORT_BOND_PAYABLE_YOY\n",
|
||
"SHORT_FIN_PAYABLE_YOY\n",
|
||
"SHORT_LOAN_YOY\n",
|
||
"SPECIAL_PAYABLE_YOY\n",
|
||
"SPECIAL_RESERVE_YOY\n",
|
||
"STAFF_SALARY_PAYABLE_YOY\n",
|
||
"SUBSIDY_RECE_YOY\n",
|
||
"SURPLUS_RESERVE_YOY\n",
|
||
"TAX_PAYABLE_YOY\n",
|
||
"TOTAL_ASSETS_YOY\n",
|
||
"TOTAL_CURRENT_ASSETS_YOY\n",
|
||
"TOTAL_CURRENT_LIAB_YOY\n",
|
||
"TOTAL_EQUITY_YOY\n",
|
||
"TOTAL_LIAB_EQUITY_YOY\n",
|
||
"TOTAL_LIABILITIES_YOY\n",
|
||
"TOTAL_NONCURRENT_ASSETS_YOY\n",
|
||
"TOTAL_NONCURRENT_LIAB_YOY\n",
|
||
"TOTAL_OTHER_PAYABLE_YOY\n",
|
||
"TOTAL_OTHER_RECE_YOY\n",
|
||
"TOTAL_PARENT_EQUITY_YOY\n",
|
||
"TRADE_FINASSET_NOTFVTPL_YOY\n",
|
||
"TRADE_FINASSET_YOY\n",
|
||
"TRADE_FINLIAB_NOTFVTPL_YOY\n",
|
||
"TRADE_FINLIAB_YOY\n",
|
||
"TREASURY_SHARES_YOY\n",
|
||
"UNASSIGN_RPOFIT_YOY\n",
|
||
"UNCONFIRM_INVEST_LOSS_YOY\n",
|
||
"USERIGHT_ASSET_YOY\n",
|
||
"OPINION_TYPE\n",
|
||
"OSOPINION_TYPE\n",
|
||
"LISTING_STATE\n"
|
||
]
|
||
}
|
||
],
|
||
"execution_count": 8
|
||
},
|
||
{
|
||
"metadata": {},
|
||
"cell_type": "markdown",
|
||
"source": [
|
||
"## 损益表\n",
|
||
"也叫“利润表”，顾名思义，它告诉我们的在一段时间内的，公司的损失或收益情况，是亏了，还是赚了。\n",
|
||
"\n",
|
||
"损益表，也称为利润表（Income Statement）或收益表，是企业财务报表的一部分，它记录了企业在一定会计期间（如一个月、一个季度或一年）的财务业绩。损益表通过展示企业的收入、成本和费用，来反映企业的盈利能力。以下是损益表的一些关键指标：\n",
|
||
"\n",
|
||
"1. **营业收入（Revenue）**：\n",
|
||
" - 企业在正常业务活动中产生的收入，包括销售商品、提供服务等。\n",
|
||
"\n",
|
||
"2. **营业成本（Cost of Goods Sold, COGS）**：\n",
|
||
" - 直接与生产或销售商品相关的成本，如原材料成本、直接人工成本等。\n",
|
||
"\n",
|
||
"3. **毛利润（Gross Profit）**：\n",
|
||
" - 营业收入减去营业成本，反映企业销售商品或服务的直接盈利能力。\n",
|
||
"\n",
|
||
"4. **营业费用（Operating Expenses）**：\n",
|
||
" - 与企业日常运营相关的费用，包括管理费用、销售费用和研发费用等。\n",
|
||
"\n",
|
||
"5. **营业利润（Operating Income）**：\n",
|
||
" - 毛利润减去营业费用，反映企业主营业务的盈利情况。\n",
|
||
"\n",
|
||
"6. **非营业利润（Non-operating Income）**：\n",
|
||
" - 与企业主营业务无关的收入，如投资收益、资产出售收益等。\n",
|
||
"\n",
|
||
"7. **非营业费用（Non-operating Expenses）**：\n",
|
||
" - 与企业主营业务无关的费用，如罚款、非常损失等。\n",
|
||
"\n",
|
||
"8. **税前利润（Income Before Tax, EBT）**：\n",
|
||
" - 营业利润加上非营业利润，再减去非营业费用，反映企业在缴纳所得税前的利润。\n",
|
||
"\n",
|
||
"9. **所得税费用（Income Tax Expense）**：\n",
|
||
" - 企业根据税前利润需要缴纳的所得税。\n",
|
||
"\n",
|
||
"10. **净利润（Net Income）**：\n",
|
||
" - 税前利润减去所得税费用，反映企业在缴纳所得税后的最终盈利。\n",
|
||
"\n",
|
||
"11. **每股收益（Earnings Per Share, EPS）**：\n",
|
||
" - 净利润除以在外流通的普通股股数，反映每股股票的盈利能力。\n",
|
||
"\n",
|
||
"12. **毛利率（Gross Margin）**：\n",
|
||
" - 毛利润与营业收入的比率，衡量企业销售商品或服务的盈利能力。\n",
|
||
"\n",
|
||
"13. **营业利润率（Operating Margin）**：\n",
|
||
" - 营业利润与营业收入的比率，衡量企业主营业务的盈利能力。\n",
|
||
"\n",
|
||
"14. **净利润率（Net Profit Margin）**：\n",
|
||
" - 净利润与营业收入的比率，衡量企业整体业务的盈利能力。\n",
|
||
"\n",
|
||
"损益表的主要作用是帮助投资者、债权人和企业管理者了解企业的盈利能力，评估企业的经营效率和财务表现。通过分析这些关键指标，可以对企业的盈利状况和财务健康状况做出更准确的判断。"
|
||
],
|
||
"id": "64a21e8054cdca65"
|
||
},
|
||
{
|
||
"metadata": {},
|
||
"cell_type": "code",
|
||
"outputs": [],
|
||
"execution_count": null,
|
||
"source": "",
|
||
"id": "a16ee153e4f28ea7"
|
||
},
|
||
{
|
||
"metadata": {},
|
||
"cell_type": "markdown",
|
||
"source": [
|
||
"## 现金流量表\n",
|
||
"\n",
|
||
"告诉我们公司的资金动向，来源都有哪些？被用到了什么地方？\n",
|
||
"\n",
|
||
"现金流量表（Cash Flow Statement）是企业财务报表的三大主要报表之一，它记录了企业在一定会计期间内现金和现金等价物的流入和流出情况。现金流量表按照经营活动、投资活动和筹资活动三个部分来分类，以展示企业的现金流动情况。以下是现金流量表的一些关键指标：\n",
|
||
"\n",
|
||
"1. **经营活动现金流（Cash Flows from Operating Activities）**：\n",
|
||
" - 反映企业日常业务活动产生的现金流量，包括销售商品、提供服务产生的现金，以及支付给供应商和员工的现金等。\n",
|
||
"\n",
|
||
"2. **投资活动现金流（Cash Flows from Investing Activities）**：\n",
|
||
" - 反映企业在固定资产、无形资产和其他长期投资上的现金支出和收入，如购买或出售固定资产、投资或出售子公司等。\n",
|
||
"\n",
|
||
"3. **筹资活动现金流（Cash Flows from Financing Activities）**：\n",
|
||
" - 反映企业在筹资活动中的现金流动，包括借款、偿还债务、支付股息和发行或回购股票等。\n",
|
||
"\n",
|
||
"4. **净现金流（Net Cash Flow）**：\n",
|
||
" - 经营活动、投资活动和筹资活动现金流的总和，显示企业在一定期间内现金及现金等价物的净增加或减少。\n",
|
||
"\n",
|
||
"5. **期末现金及现金等价物余额（Cash and Cash Equivalents at the End of the Period）**：\n",
|
||
" - 企业在会计期末持有的现金及现金等价物的总额。\n",
|
||
"\n",
|
||
"6. **期初现金及现金等价物余额（Cash and Cash Equivalents at the Beginning of the Period）**：\n",
|
||
" - 企业在会计期初持有的现金及现金等价物的总额。\n",
|
||
"\n",
|
||
"7. **现金及现金等价物的净增加（Net Increase/Decrease in Cash and Cash Equivalents）**：\n",
|
||
" - 期末现金及现金等价物余额与期初现金及现金等价物余额的差额。\n",
|
||
"\n",
|
||
"8. **经营活动现金流量净额（Net Cash Provided by/Used in Operating Activities）**：\n",
|
||
" - 经营活动现金流入减去现金流出后的净额，反映企业经营活动对现金的影响。\n",
|
||
"\n",
|
||
"9. **投资活动现金流量净额（Net Cash Provided by/Used in Investing Activities）**：\n",
|
||
" - 投资活动现金流入减去现金流出后的净额，反映企业投资活动对现金的影响。\n",
|
||
"\n",
|
||
"10. **筹资活动现金流量净额（Net Cash Provided by/Used in Financing Activities）**：\n",
|
||
" - 筹资活动现金流入减去现金流出后的净额，反映企业筹资活动对现金的影响。\n",
|
||
"\n",
|
||
"现金流量表的主要作用是帮助投资者、债权人和企业管理者了解企业的现金流动情况，评估企业的流动性、偿债能力和财务灵活性。通过分析这些关键指标，可以对企业的财务健康状况和未来的现金需求做出更准确的判断。"
|
||
],
|
||
"id": "7a6771dfb6a9b404"
|
||
}
|
||
],
|
||
"metadata": {
|
||
"kernelspec": {
|
||
"display_name": "Python 3",
|
||
"language": "python",
|
||
"name": "python3"
|
||
},
|
||
"language_info": {
|
||
"codemirror_mode": {
|
||
"name": "ipython",
|
||
"version": 2
|
||
},
|
||
"file_extension": ".py",
|
||
"mimetype": "text/x-python",
|
||
"name": "python",
|
||
"nbconvert_exporter": "python",
|
||
"pygments_lexer": "ipython2",
|
||
"version": "2.7.6"
|
||
}
|
||
},
|
||
"nbformat": 4,
|
||
"nbformat_minor": 5
|
||
}
|