carried out \ce line pioneer standard, and post spurs\service months\de members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the party's ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educational success. Each branch must take stricteducation and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the city's party organization focused investigation, check out a total of \here are 640 \are not contacted 148 \nd implementation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educationalinteraction. In short, through solid and effective work initiatives 中央广播电视大学2008—2009学年度第二学期“开放专科”期未考试
文秘管理与应用写作 试题
一、填空（每空2分，共18分）
1.人们一般习惯于把一份公文划分为三大快，即 部分、 部分和 部分。
2.章程一般包括 、 、 等几个部分。 3.产品说明书的特点主要体现为：（1）内容的 性；（2）表述的 性；（3）层次的 性。
二、名词解释（每个4分，共12分） 1.工作总结
2.可行性研究报告 3.民事起诉状
三、简要回答下列问题（10分）
在计划的制订中，主要应当依循哪些要求？
四、运用自己所学过的文体写作知识，对下面这篇经济活动分析报告进行分析（20分） 提示：（1）分析应主要着眼于文章的一般写法，要对文章的总体结构和各构成要素作简要的说明、分析；
（2）即要注意运用所学知识，又要注意结合原文； （3）分析要有条理。
二00四年上半年经济活动分析报告
AA（集团）有限公司
一、基本情况
2004年上半年，AA集团公司在党政的直接领导下，全体员工紧紧围绕年初职代会“坚持严、细、实，遵循高、大、新，实现AA集团公司新一轮快速发展”的工作目标，克服了原材料持续上扬、业务承接量不足等诸多不利因素的影响，完成机械加工总量17194吨，M产品106台，N产品8台，创造工业总产值7760万元，实现合并营业收入8315.68万元，营业利润331.73万元，利润总额303.45万元。若剔除SS公司的影响，则上半年完成机械加工总量12700吨，创造工业总产值5969万元，实现合并营业收入6485.18万元（其中主营收入6435.22万元、外销257.50万），营业利润256.36万元，利润总额255.48万元，与上年同期相比，分别增长了915万元、1676.41万元、18.92万元和15.93万元，增长率分别为18.10%、34.86%、7.97%和6.65%；营业收入、外销收入和利润总额分别完成年度计划11100万元、400万元和610万元的58.43%、64.38%和41.88%；但合并销售毛利率、合并销售利润率和并净资产收益率分别由上年同期的16.98%、4.98%和2.17下降至14.90%和3.94%和1.69%，这说明集团公司在营业收入强劲增长34.86%的同时，由于成本费用以比营业收入更快的速度增长，使利润总额仅增长6.65%，经营成果与“时间过半，任务达半”的目标有一定的差距。
从资产状况来看，截止6月末，资产总额13277万元，资产结构（流动资产与长期资产之比）为1.83：1，权益比率（负债与股东权益之比）为1.16：1，流动比率为126.01%，这说明流动资产足够偿还短期债务，但同时部分股益资本被流动资产占用，对盈利能力势必造成一定的影响。
为了便于与上年同期数据相比较，及与年度计划口径一致，以下对经营成果的分析以剔
roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a \ng education is of great significance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness \do\ning education of importance and need, to height of political consciously and full of political enthusiasm, put \n a do\ning education carried out good, for coordination advance \a full\chieved \n-Five%up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the party's request, 18 six plenary session of the Central Commission for discipline inspection report \Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the party's fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the party's organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to \d\sy. Carry out study and education, every party must control the party's eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. \hlight grass-roots party organizations carried out \ce line pioneer standard, and post spurs\onths\ducation guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the party's ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educational success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the city's party organization focused investigation, check out a total of \d 148 \ntation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interaction. In short, through solid and effective work initiatives除SS公司的合并财务数据进行为准。 二、具体分析
（一）实现产值、营业收入、利润分析
上半年完成总产值5969万元，实现营业收入6485.18万元（其中主营收入6435.22万元，外销257.50万元），利润总额255.48万元。
合并营业收入完成年度计划的58.43%，比上年同期增加1676.41万元，主要呈现为XX公司YY公司的销售增长，而母公司的销售相对萎缩。
合并利润总额完成计划的41.88%；与上年同期相比，各母子公司都有所增加，其中母公司在营业收入下降的同时实现了增利，YY公司实现扭亏，稍有盈余，开创了良好发展的新局面。
母公司的营业收入与上年同期相比下降了248.87万元，但利润总额增加71.88万元，除投资收益增加36.17万元外，其他归功于成本费用的有效控制。
XX公司PP产品销售量与上年同期基本持平，但由于5月份某公司（客户）补差价566.97万元（含税），使平均结算价格（含税）由上年同期的3576.34元/吨增至4455.53元/吨，增加了879.18元/吨，从而营业收入增加779.58万元，实现增利16.05万元。
YY公司积极、主动地开发市场，实现外销183.70万元，同时采取到现场包换N产品的售后服务等有效措拖，基本上占领了B市同N产品市场。与上年同期相比销售收入增加821.93万元，实现盈余3.16万元。
ZZ公司营业收入和利润总额与上年同期相比分别增加23.32万元和9.23万元，可见正处于持续性发展中。
产值、销售收入、利润总额比较表 指标名称 工业总产值 AA公司 XX公司 YY公司 ZZ公司 营业收入 AA公司 XX公司 YY公司 ZZ公司 内部抵销 外销 AA公司 XX公司 ZZ公司 利润总额 AA公司 合并完成 5969 1549 3250 994 174 6485.18 1339.23 4080.41 1384.15 137.41 -456.02 257.50 66.30 183.70 7.50 255.48 60.72 与上年同期相比 增加额 915 741 21 91 62 1674.41 -248.87 779.58 821.93 23.32 300.45 203.5 19.3 183.7 0.5 15.93 71.88 为年度 增长率（%） 计划的% 18.10 91.71 0.65 10.08 54.39 34.86 -15.67 23.62 146.19 20.44 -39.72 376.85 41.06 7.14 6.65 -644.09 58.43 64.38 41.88 备注 投资收益：29.29万元 投资收益：35.66万元 roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a \ng education is of great significance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness \do\ning education of importance and need, to height of political consciously and full of political enthusiasm, put \n a do\ning education carried out good, for coordination advance \a full\chieved \n-Five%up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the party's request, 18 six plenary session of the Central Commission for discipline inspection report \Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the party's fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the party's organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to \d\sy. Carry out study and education, every party must control the party's eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. \hlight grass-roots party organizations carried out \ce line pioneer standard, and post spurs\onths\ducation guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the party's ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educational success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the city's party organization focused investigation, check out a total of \d 148 \ntation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interaction. In short, through solid and effective work initiatives
XX公司 YY公司 ZZ公司 内部抵销 201.30 3.16 23.96 -33.66 16.05 51.25 9.23 -132.48 8.66 -106.57 62.66 -134.06 投资收益：27.29万元 销投资收益：33.66万元 （二）成本费用分析 上半年，营业成本为5519.06万元，较上年同期3992.36万元增加1526.70万元，增长率为38.24%；期间费用为826.72万元，较上年同期546.19万元增加280.53万元，增长率为50.36%。
由于总体成本费用的增长率39.58%，比上年同期95.06%相比增长了3.32%，增长幅度为3.49%，最终使利润总额以比营业收入少28.21个百分点的速度增加。
原财料的持续上扬是成本费用上升的主要原因，虽然5月份有所回落，但自6月初以来又出现强势反弹，与上年平均原材料采购成本相比，上半年由于涨价因素对生产成本的影响金额为1135.47万元，其中母公司与整个集团的情况正好相反，与上年同期相比，母公司的营业成本下降了495.61万元，期间费用增长214.21万元，成本费用总额下降了283.60万元，下长幅度大于营业收入的下降幅度，致使母公司由上年同期亏损11.6万元扭转为盈利60.72万元，这一方面与各公司的管理费由以往冲减管理费用改为冲减制造费用，若剔除比因素的影响，管理费用应是相对节约的。
XX公司上半年平均单位生产成本达3675.35元/吨，比计划单位成本3650元/吨上升0.69%，比上年同期生产成本2434.31元/吨上升50.98%，根据量子生主本原判材注酏比由于涨价因素使原材料生产成本比上年平均增加了993.73元/吨。与上年同期相比，上半年营业成本增加了914.70万元，比营业收入增加多出135.12万元。管理费用较上年同期节约了138.66万元，营业费用与财务费用基本持平。
YY公司上半年平均单位生产成本M产品为9020.33元/吨、N产品为5268.44元/吨，分别比上年同期增长3690.27元/吨和410.60元/吨。与上年同期相比，营业收入的增长比营业成本的增长多出108.53万元；期间费用增长52.43，其中由于销售特别是外销的增长和本年增加外行货款400万元而增加营业费用20.15万元和财务费用40.33万元。
成本费用构成变动情况表（占营业收入的比例）
项目名称 营业收入 成本费用总额 其中：营业成本 主营税金及附加 管理费用 销售费用 财务费用 本年上半年 数值（万元） 6，485.18 6，380.40 5，519.06 34.62 644.81 115.88 66.03 百分比（%） 100.00% 98.38% 85.10% 0.53% 9.94% 1.79% 1.02% 上年同期 数值（万元） 4，808.78 4，571.25 3，992.36 32.70 466.43 39.26 40.50 百分比（%） 100.00% 95.06% 83.02% 0.68% 9.70% 0.82% 0.84% 可控性管理费用为年度财务计划216.10万元的48.55%，与上年同期相比节约了60.57万元。其中修理费、运输费节约较多，控制较好，这主要是公司认真落实了上级关于对车辆进行效能监察的精神，对车辆运输费、修理进行有较控制；办公费较上年同期增加3.60万元，主要是因为今年增加了物资验收单、结算中心委托收款书等印刷品使印刷费增加3.60
roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a \ducation is of great significance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness \do\ning education of importance and need, to height of political consciously and full of political enthusiasm, put \n a do\ducation carried out good, for coordination advance \full\chieved \n-Five\nd speed up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the party's request, 18 six plenary session of the Central Commission for discipline inspection report \Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the party's fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the party's organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to \d\sy. Carry out study and education, every party must control the party's eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. \hlight grass-roots party organizations3
carried out \ce line pioneer standard, and post spurs\onths\ducation guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the party's ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educational success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the city's party organization focused investigation, check out a total of \d 148 \ntation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interaction. In short, through solid and effective work initiatives万元；业务业务招待费超支较严重，其中母公司XX公司已超出税务允许扣除标准的4018万元和1083万元，这应引起足够的重视，下半年应严格制。
可控管理费用执行情况对照表
项目名称 办公费 差理费 修理费 运输费 业务招待费 合计 本年上半年 （万元） 20.58 15.99 25.27 10.27 32.80 104.92 与上年同期相比 增加额（万元） 3.17 —1.41 —55.88 —16.44 9.45 —60.57 增长率（%） 22.02 —8.12 —68.86 —61.55 40.49 —36.60 为年度财务计划的% 51.83 48.76 57.77 24.00 60.97 48.55 （三）资产营运效率分析
上半年总资产周转次数为0.66次，比上年同期周转速度加快，周转天数从750天缩短到545.45天。上半年平均资产规模较上年同期扩大，增长幅度为31.38%，但营业收入较上年同期增长幅度更大，为34.84%，公司总资产的周转速度有所上升，运用总资产赚取收入的能力有所提高。
从存货、应收账款、应付账款占用资金数量及其周转速度的关系与上年同期相比较来看，除应收账款由于成立结算中心的关系周转天数缩短外，总体经营活动的资金占用有较大幅度的增加，其中库存商品平均占用资金3510.57万元，占平均资产总额的27.91%，非现金资产转变为现金的周期变长，从而使总资产的营运能力有所下降。当然，由于实行结算中心，资金的统筹配在一定程度上也延缓了现金的持有时间。
资产周转速度表
项目名称 总资产周转率（次） 固定资产周转率（次） 流动资产周转率（次） 本年上半年 0.66 1.90 1.08 营运能力指标表 项目名称 存货周转天数 应收账款周转天数 应付账款周转天数 本年上半年 250.89 58.08 85.39 上年同期 186.17 106.53 132.98 相比增加 64.72 —48.45 —47.59 上年同期 0.48 1.29 0.81 相比增加 0.18 0.61 0.27 roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a \ng education is of great significance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness \do\ning education of importance and need, to height of political consciously and full of political enthusiasm, put \n a do\ning education carried out good, for coordination advance \a full\chieved \n-Five%up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the party's request, 18 six plenary session of the Central Commission for discipline inspection report \Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the party's fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the party's organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to \d\sy. Carry out study and education, every party must control the party's eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. \hlight grass-roots party organizations carried out \ce line pioneer standard, and post spurs\onths\ducation guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the party's ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educational success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the city's party organization focused investigation, check out a total of \d 148 \ntation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interaction. In short, through solid and effective work initiatives
营业周期 308.97 292.71 16.26 （四）偿债能力分析
从支付能力看，与上年同期及上年末有所好转，但流动比率、速动比率与国际标准值相比较落后。目前流动资产大天流动负债，只要库存商品的变现能力加快，公司不能偿还短期债务的风险较小。
从资产负债率和产权比率和利息保障倍数来看，公司的资本结构倾于合理、稳定，长期偿还债务本息的能够有一定的保障。
偿债能力指标表（略） （五）盈利能力分析 上述已提及，由于成本费用的增长大于营业收入的增长，公司的盈利能力与上年同期相比有所下降。销售毛利率为14.90%。销售利润率为3.94%，成本费用利润率为4.00%，资产收益率为0.51%，净资产收益率为0.94%，资产和净资产的收益率均小于企业实际贷款利润，盈利能力偏低。
盈利能力指标表（略） （六）资金分析
公司通过销售商品、提供劳务所收到的现金为7806万元，这是公司当期现金流入的最主要来源，约占公司当期现金流入总额的80.10%。但是，由于公司原材料价格的上扬，购买商品、接爱劳务支付的现金增加，上半年经营业务的现金支出大于现金流入，因此经营业务自身不能实现金收支平衡，经营活动出现了360万元的资金缺口，公司通过增加外行资金500万元。下半年预计经营活动的资金缺口会更大，为此需要继续增加产成品的销售，加快资金的周转速度，及时收现，加速资金回笼。
三、问题综述及相应措施
（一）原材料价格不断不涨，产品内部结算价格调整滞后，要完成年度利润计划指标需尽快调整结算价格。
（二）公司生产产品的主要客户某公司实行“零库存”和“代储代销”管理，结算迟缓，同时客户生产量承包结算，N产品的主要行承包试用，使公司库存持续增长，至6月底，产成品库存达3587万元，占用大量流动资金，加上述原材料涨价因素，资金日益紧张在所难免。为此要列好地加强资金的管理，确保生产经营的有效运行。
（三）业务量承接不足。除实行总承包的N产品项目外，其他项目的业务量都在下降。加工件任务不足，自接维修件较上年大幅下降；FF分公司承接的各项加工件都已基本完工，因此尽快承接市内新成立有公司的制安业务已相当重要。
（四）完善各项规章制度和内部控制制度的建设，管理更上新台阶，继续加强成本管，促进降本增效。
（五）严把产品各道工序控制，切实提高产品质量，并减少废次品损失和返工、返修率，保持产品的稳定性，以优质产品取胜市场。
（六）继续开拓外部市场，扩大销售渠道和力度，加快新产品的开发，逐步向国内、国际同类先进行业看齐。
（七）创新用工和分配制度，采取内培、外聘、外招相结合的灵活方法，不拘一格用人才，扭转目前技术人员青黄不接的书面。
（八）防洪、防盗，并做好防暑降温工作，确保安全生产。
五、按照新闻标题的一般写法和要求，为下面的经济新闻补写标题（10分） 标题：
地处大别山深处的皖西岳西县，“藏”着一个千家万户缝彩被、带动3万多农户10多万人口的家纺产业集群，年工业总产值24亿元，利税3.36亿元。同处大别山腹地的皖西霍山
roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a \ducation is of great significance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness \do\ning education of importance and need, to height of political consciously and full of political enthusiasm, put \n a do\ducation carried out good, for coordination advance \full\chieved \n-Five\nd speed up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the party's request, 18 six plenary session of the Central Commission for discipline inspection report \Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the party's fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the party's organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to \d\sy. Carry out study and education, every party must control the party's eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. \hlight grass-roots party organizations5
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