答:
(1)存货=流动资产-流动负债速动比率=13040-68400.9269=6700(万元)
应收账款净额=流动资产合计-货币资金-存货=13040-1360-6700=4980(万元)
(2)应收账款周转天数=应收账款平均余额360/销售收入净额
=[(4260+4980)/2]360/32800
=50.71(天)
存货周转次数=销货成本/平均存货=18400/[(6260+6700)/2]=2.84(次)
(3)资产负债率=负债总额/资产总额100%=(30000-18400)/30000100%=38.67%
(4)实收资本利润率=净利润/实收资本100%=2100/14000100%=15%