财务报表分析案例.xls
《财务报表分析案例.xls》由会员分享,可在线阅读,更多相关《财务报表分析案例.xls(344页珍藏版)》请在得力文库 - 分享文档赚钱的网站上搜索。
1、资产负债表报表日期2009/12/312008/12/312007/12/312009/12/312008/12/31资产负债流动资产流动负债货币资金4,113,466,0582,774,432,5581,771,591,889 短期借款2,684,879,7802,703,000,000应收票据1,000,00022,978,072125,809,910 应付票据358,740,000300,545,000应收账款217,978,370196,978,424204,955,386 应付账款3,406,822,6042,867,701,379预付款项568,839,075283,946,052
2、497,010,521 预收账款862,146,3261,284,599,595应收分保合同准备金000应付职工薪酬692,667,827298,589,198应收利息000 应交税费-242,755,341-382,553,849应收股利000 应付利息1,284,6551,656,109其他应收款91,568,16883,111,155299,179,263 应付股利9,440,7709,440,770应收出口退税000其他应付款1,193,347,8801,024,475,284存货1,835,651,0302,020,365,9001,737,371,121一年内到期的非流动负债70,
3、851,84993,574,826待摊费用000其他流动负债00待处理流动资产损益000流动负债合计9,037,426,3508,201,028,312一年内到期的非流动资产37,8600非流动负债其他流动资产2,782,72236,012,7930 长期借款109,729,00054,629,000流动资产合计6,831,285,4235,417,862,8144,635,918,090 应付债券00非流动资产长期应付款24,340,97666,101,468发放贷款及垫款000专项应付款33,553,14533,617,567可供出售金融资产13,351,0887,409,29621,33
4、4,400预计非流动负债3,000,0000持有至到期投资000长期递延收益00长期应收款000递延所得税负债1,862,8632,155,557长期股权投资386,835,644515,972,400390,432,627其他非流动负债232,292,451195,387,006其他长期投资000非流动负债合计404,778,435351,890,598投资性房地产000 负债合计9,442,204,7858,552,918,910固定资产原值7,291,240,9866,781,461,0805,831,327,986 股东权益累计折旧2,143,623,7051,735,966,0991
5、,407,274,015实收资本(或股本)799,322,750799,322,750固定资产净值5,147,617,2815,045,494,9814,424,053,971 资本公积2,655,236,3182,649,196,238固定资产减值准备38,408,36138,309,46216,654,410减:库存股00固定资产5,109,208,9205,007,185,5194,407,399,561 专项储备00在建工程226,579,839258,200,328472,011,721 盈余公积406,917,511406,917,511工程物资1,235,0431,587,051
6、31,679,887一般风险准备00固定资产清理15,431479,840305,100未确定的投资损失00生产性生物资产87,290,32550,751,0170未分配利润-418,513,471-1,066,173,178无形资产265,229,691224,722,578179,692,441拟分配现金股利00长期待摊费用1,932,85010,247,11816,663,780外币报表折算差额-1,885-510递延所得税资产229,179,393286,070,97518,462,904归属于母公司股东权益合计3,442,961,2232,789,262,811其他非流动资产000少
7、数股东权益266,977,639438,307,215非流动资产合计6,320,858,2246,362,626,1225,537,982,421所有者权益(或股东权益)合计3,709,938,8623,227,570,026资产总计13,152,143,64711,780,488,93610,173,900,511负债和所有者权益(或股东权益)总计13,152,143,64711,780,488,9362007/12/31890,904,69420,350,0002,153,576,633879,757,712304,888,016-212,237,1251,290,7509,443,269
8、1,004,272,13034,919,49505,087,165,57494,629,0000118,629,32533,646,928003,060,360129,536,078379,501,6915,466,667,265666,102,2922,518,594,08100406,917,51100621,274,389004,212,888,273494,344,9734,707,233,24610,173,900,511定基变动额=分析期数额-固定基期数额定基变动率=变动额/固定基期数额*100%定定基基变变动动比比率率计计算算结结果果如如下下:报表日期变动额变动率变动额资产200
9、9年末减2007年末2008年末减2007年末2009年末减2007年末2008年末减2007年末负债2009年末减2007年末流动资产流动负债货币资金2,341,874,1691,002,840,669132.19%56.61%短期借款1,793,975,086结算备付金0向中央银行借款0拆出资金0吸收存款及同业存放0交易性金融资产00 拆入资金0衍生金融资产0交易性金融负债0应收票据-124,809,910-102,831,838-99.21%-81.74%应付票据338,390,000应收账款13,022,984-7,976,9626.35%-3.89%应付账款1,253,245,971
10、预付款项71,828,554-213,064,46914.45%-42.87%预收账款-17,611,386应收保费0卖出回购金融资产款0应收分保账款0应付手续费及佣金0应收分保合同准备金00应付职工薪酬387,779,811应收利息00 应交税费-30,518,216应收股利00 应付利息-6,095其他应收款-207,611,095-216,068,108-69.39%-72.22%应付股利-2,499应收出口退税00 其他应付款189,075,750应收补贴款0应付分保账款0应收保证金0保险合同准备金0内部应收款0代理买卖证券款0买入返售金融资产0代理承销证券款0存货98,279,909
11、282,994,7795.66%16.29%一年内到期的非流动负债35,932,354待摊费用00其他流动负债0待处理流动资产损益00流动负债合计3,950,260,776一年内到期的非流动资产037,860 非流动负债0其他流动资产2,782,72236,012,793 长期借款15,100,000流动资产合计2,195,367,333781,944,72447.36%16.87%应付债券0非流动资产长期应付款-94,288,349发放贷款及垫款00 专项应付款-93,783可供出售金融资产-7,983,312-13,925,104-37.42%-65.27%预计非流动负债3,000,000
12、持有至到期投资00长期递延收益0长期应收款00递延所得税负债-1,197,497长期股权投资-3,596,983125,539,773-0.92%32.15%其他非流动负债102,756,373其他长期投资00非流动负债合计25,276,744投资性房地产00 负债合计3,975,537,520固定资产原值1,459,913,000950,133,09425.04%16.29%股东权益累计折旧736,349,690328,692,08452.32%23.36%实收资本(或股本)133,220,458固定资产净值723,563,310621,441,01016.36%14.05%资本公积136,
13、642,237固定资产减值准备21,753,95121,655,052130.62%130.03%减:库存股0固定资产701,809,359599,785,95815.92%13.61%专项储备0在建工程-245,431,882-213,811,393-52.00%-45.30%盈余公积0工程物资-30,444,844-30,092,836-96.10%-94.99%一般风险准备0固定资产清理-289,669174,740-94.94%57.27%未确定的投资损失0生产性生物资产87,290,32550,751,017 未分配利润-1,039,787,860无形资产85,537,25045,0
14、30,13747.60%25.06%拟分配现金股利0长期待摊费用-14,730,930-6,416,662-88.40%-38.51%外币报表折算差额-1,885递延所得税资产210,716,489267,608,0711141.30%1449.44%归属于母公司股东权益合计-769,927,050其他非流动资产00少数股东权益-227,367,334非流动资产合计782,875,803824,643,70114.14%14.89%所有者权益(或股东权益)合计-997,294,384资产总计2,978,243,1361,606,588,42529.27%15.79%负债和所有者权益(或股东权益
15、)总计2,978,243,136变动率2008年末减2007年末2009年末减2007年末2008年末减2007年末1,812,095,306201.37%203.40%0280,195,0001662.85%1376.88%714,124,74658.19%33.16%404,841,883-2.00%46.02%-6,298,818127.19%-2.07%-170,316,72414.38%80.25%365,359-0.47%28.31%-2,499-0.03%-0.03%20,203,15418.83%2.01%58,655,331102.90%167.97%03,113,862,7
16、3877.65%61.21%0-40,000,00015.96%-42.27%0-52,527,857-79.48%-44.28%-29,361-0.28%-0.09%00-904,803-39.13%-29.57%变动额65,850,92879.33%50.84%-27,611,0936.66%-7.28%3,086,251,64572.72%56.46%133,220,45820.00%20.00%130,602,1575.43%5.19%0000.00%0.00%00-1,687,447,567-167.36%-271.61%0-510-1,423,625,462-18.28%-33.7
17、9%-56,037,758-45.99%-11.34%-1,479,663,220-21.19%-31.43%1,606,588,42529.27%15.79%环比变动额=分析期数额-前一期数额环比变动率=变动额/前一期数额*100%环环比比变变动动比比率率计计算算结结果果如如下下:报表日期变动额变动率变动额资产2009年末减2008年末2008年末减2007年末2009年末减2008年末2008年末减2007年末负债2009年末减2008年末流动资产流动负债货币资金1,339,033,5001,002,840,66948.26%56.61%短期借款-18,120,220结算备付金向中央银行借
18、款拆出资金吸收存款及同业存放交易性金融资产00 拆入资金衍生金融资产交易性金融负债0应收票据-21,978,072-102,831,838-95.65%-81.74%应付票据58,195,000应收账款20,999,946-7,976,96210.66%-3.89%应付账款539,121,225预付款项284,893,023-213,064,469100.33%-42.87%预收账款-422,453,269应收保费卖出回购金融资产款应收分保账款应付手续费及佣金应收分保合同准备金00应付职工薪酬394,078,629应收利息00 应交税费139,798,508应收股利00 应付利息-371,45
19、4其他应收款8,457,013-216,068,10810.18%-72.22%应付股利0应收出口退税00 其他应付款168,872,596应收补贴款应付分保账款应收保证金保险合同准备金内部应收款代理买卖证券款买入返售金融资产代理承销证券款存货-184,714,870282,994,779-9.14%16.29%一年内到期的非流动负债-22,722,977待摊费用00其他流动负债0待处理流动资产损益00流动负债合计836,398,038一年内到期的非流动资产-37,86037,860-100.00%非流动负债0其他流动资产-33,230,07136,012,793-92.27%长期借款55,1
20、00,000流动资产合计1,413,422,609781,944,72426.09%16.87%应付债券0非流动资产00 长期应付款-41,760,492发放贷款及垫款00 专项应付款-64,422可供出售金融资产5,941,792-13,925,10480.19%-65.27%预计非流动负债3,000,000持有至到期投资00长期递延收益0长期应收款00递延所得税负债-292,694长期股权投资-129,136,756125,539,773-25.03%32.15%其他非流动负债36,905,445其他长期投资00非流动负债合计52,887,837投资性房地产00 负债合计889,285,8
21、75固定资产原值509,779,906950,133,0947.52%16.29%股东权益累计折旧407,657,606328,692,08423.48%23.36%实收资本(或股本)0固定资产净值102,122,300621,441,0102.02%14.05%资本公积6,040,080固定资产减值准备98,89921,655,0520.26%130.03%减:库存股0固定资产102,023,401599,785,9582.04%13.61%专项储备0在建工程-31,620,489-213,811,393-12.25%-45.30%盈余公积0工程物资-352,008-30,092,836-2
22、2.18%-94.99%一般风险准备0固定资产清理-464,409174,740-96.78%57.27%未确定的投资损失0生产性生物资产36,539,30850,751,01772.00%未分配利润647,659,707无形资产40,507,11345,030,13718.03%25.06%拟分配现金股利0长期待摊费用-8,314,268-6,416,662-81.14%-38.51%外币报表折算差额-1,375递延所得税资产-56,891,582267,608,071-19.89%1449.44%归属于母公司股东权益合计653,698,412其他非流动资产00少数股东权益-171,329,
23、576非流动资产合计-41,767,898824,643,701-0.66%14.89%所有者权益(或股东权益)合计482,368,836资产总计1,371,654,7111,606,588,42511.64%15.79%负债和所有者权益(或股东权益)总计1,371,654,711变动率2008年末减2007年末2009年末减2008年末2008年末减2007年末1,812,095,306-0.67%203.40%0280,195,00019.36%1376.88%714,124,74618.80%33.16%404,841,883-32.89%46.02%-6,298,818131.98%-
24、2.07%-170,316,724-36.54%80.25%365,359-22.43%28.31%-2,4990.00%-0.03%20,203,15416.48%2.01%58,655,331-24.28%167.97%03,113,862,73810.20%61.21%0变动额-40,000,000100.86%-42.27%0-52,527,857-63.18%-44.28%-29,361-0.19%-0.09%00-904,803-13.58%-29.57%65,850,92818.89%50.84%-27,611,09315.03%-7.28%3,086,251,64510.40%
25、56.46%133,220,4580.00%20.00%130,602,1570.23%5.19%0000.00%0.00%00-1,687,447,567-60.75%-271.61%0-510269.61%-1,423,625,46223.44%-33.79%-56,037,758-39.09%-11.34%-1,479,663,22014.95%-31.43%1,606,588,42511.64%15.79%资产结构总体分析=各类(各项)资产/资产总额*100%资资产产结结构构总总体体分分析析表表资产2009/12/312008/12/31资产结构比重变动2009/12/312008/1
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 财务报表 分析 案例
限制150内