47財(cái)務(wù)預(yù)測(cè)之回歸分析法

1、一、選擇歷史數(shù)據(jù)所屬會(huì)計(jì)期間項(xiàng)目1月2月3月4月5月6月7月銷售收入2850300031503300345036003750貨幣資金50565760627078短期投資671213182223應(yīng)收票據(jù)8122430404458應(yīng)收股利2222222應(yīng)收利息1111111應(yīng)收賬款398418440460488500528其他應(yīng)收款12141622252831預(yù)付賬款22232730333841應(yīng)收補(bǔ)貼款33.344.57.88.59存貨1

2、20.2121.3126.5129.4130.8133.8136.5待攤費(fèi)用3232.535.83636.63738.8一年內(nèi)到期的長(zhǎng)期債權(quán)投資42495559667176.4其他流動(dòng)資產(chǎn)34.86.981313.814.8長(zhǎng)期投資合計(jì)30333537404143.8固定資產(chǎn)合計(jì)1256127913001333135513801401無形資產(chǎn)及其他資產(chǎn)合計(jì)910.811.212.813.614.415.5遞延稅款借項(xiàng)5683322短期借

3、款6062666850040應(yīng)付票據(jù)5563553應(yīng)付賬款100110122133144155169預(yù)收賬款1012.314.117.219.522.525.5應(yīng)付工資2222222應(yīng)付福利費(fèi)12121212121212應(yīng)付股利0000000應(yīng)交稅金58121313.81515.5其他應(yīng)交款11.21.31.441.51.551.75其他應(yīng)付款2120103預(yù)提費(fèi)用910.512.214.816.719.822預(yù)計(jì)負(fù)債0000000一年

4、內(nèi)到期的長(zhǎng)期負(fù)債50485060302010其他流動(dòng)負(fù)債22.83.24.85.57.98.6長(zhǎng)期負(fù)債合計(jì)760768.9790819.5835.6855.5890遞延稅款貸項(xiàng)0000000二、各項(xiàng)目與銷售收入散點(diǎn)圖銷售收入2850300031503300345036003750應(yīng)收賬款3984184404604885005284500400035003000250020001500100050000100200300400500600

5、700y=0.1522x39.45458月9月10月390040504200808595253536667882222111560580600333740455055111315141.3144.415040424581.886.691.916.8202344495014281450148016.317.91933248503052017219020528.530352221212120001616.8181.92.32.541223.