①貨幣資金
"利息收入"÷貨幣資金"<2%
②應(yīng)收賬款
"應(yīng)收賬款十合同資產(chǎn)">"總資產(chǎn)"x20%
③存貨
"應(yīng)收賬款"÷"總資產(chǎn)">5%
"存貨"÷"總資產(chǎn)">15%
④預(yù)付賬款
"預(yù)付賬款總額"÷"總資產(chǎn)">10%
⑤在建工程
"在建工程"÷"總資產(chǎn)">>同行
⑥固定資產(chǎn)
"固定資產(chǎn)"周轉(zhuǎn)天數(shù)明顯提高或遠(yuǎn)高干同行