0709Oil in the analysis of financial statements.docx
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0709Oilintheanalysisoffinancialstatements
Financialstatementanalysis
(PetroChinaCoLtd)
姓名:
覃媛媛学号:
1160550012班级:
金融保险一班
1、Thecompanynearlythreeyearsoffinancialstatements
(一)Balancesheet
Duringthereportingperiod
2009-12-31
2008-12-31
2007-12-31
Liquidassets
Monetarycapital
88,283,996,160
45,879,001,088
88,589,000,704
Tradingfinancialassets
--
--
--
Billsreceivable
4,268,000,000
4,313,999,872
4,735,000,064
Accountsreceivable
28,785,000,448
16,755,999,744
18,418,999,296
Paymentinadvance
36,401,999,872
37,394,001,920
20,386,000,896
DividendReceivable
--
60,000,000
18,000,000
Interestreceivable
--
21,000,000
109,000,000
Otherreceivables
4,815,000,064
6,076,000,256
15,443,999,744
Stock
114,781,003,776
90,669,998,080
88,466,997,248
Consumablebiologicalassets
--
--
--
Prepaidexpenses
--
--
--
Duewithinoneyearofnon-currentassets
--
136,000,000
59,000,000
Othercurrentassets
18,378,000,384
25,677,000,704
2,000,000
Effectofcurrentassetsothersubjects
--
--
--
Totalassets
295,713,013,760
226,983,002,112
236,228,001,792
Noncurrentassets
Availableforsalefinancialassets
2,296,000,000
1,972,999,936
2,529,999,872
Theheld-to-maturityinvestment
--
--
--
Investmentrealestate
--
--
--
Longtermequityinvestment
27,562,000,384
28,035,999,744
22,685,999,104
Longtermreceivables
--
Fixedassets
331,472,994,304
247,803,002,880
Engineeringmaterials
12,168,999,936
11,288,999,936
6,927,000,064
Inbuildaproject
212,738,998,272
160,436,994,048
105,633,996,800
Liquidationoffixedassets
--
293,000,000
287,000,000
Productivebiologicalassets
--
--
--
Oilgasassets
519,459,012,608
472,844,992,512
326,327,992,320
Intangibleassets
30,621,999,104
23,554,000,896
20,021,999,616
Developmentexpenditure
--
--
--
Goodwill
2,817,999,872
148,000,000
--
Long-termdeferredexpenses
14,951,999,488
13,317,999,616
12,028,000,256
Deferredincometaxassets
289,000,000
496,000,000
12,871,000,064
Othernon-currentassets
650,000,000
533,000,000
748,000,000
Effectsofnon-currentassetsinothersubjects
--
--
--
Noncurrentassetstotal
1,155,029,008,384
967,918,026,752
757,864,005,632
Totalassets
1,450,741,989,376
1,194,900,979,712
994,091,991,040
Currentliabilities
Shorttermloan
74,622,001,152
87,216,996,352
18,734,000,128
Transactionfinancialliabilities
--
--
--
Notespayable
2,002,000,000
433,000,000
1,143,000,064
Accountspayable
156,759,998,464
118,197,002,240
104,460,001,280
Accountsreceivable
12,967,999,488
12,433,000,448
Employeecompensationpayable
5,104,999,936
6,362,999,808
11,585,000,448
Taxespayable
34,963,001,344
15,185,999,872
22,808,000,512
Interestpayable
--
155,000,000
173,000,000
Dividendpayable
--
127,000,000
89,000,000
Otherpayable
17,125,000,192
17,575,999,488
17,848,999,936
Accruedexpenses
--
--
--
Estimatedliabilities
44,747,001,856
568,000,000
24,760,999,936
Deferredincomecurrentliabilities
--
211,000,000
76,000,000
Ayearofnon-currentliabilities
14,229,000,192
5,544,000,000
11,651,999,744
Shorttermbond
--
--
--
Othercurrentliabilities
62,554,001,408
3,000,000
13,000,000
Effectofcurrentliabilitiesothersubjects
--
--
715,000,000
Totalcurrentliabilities
388,553,015,296
264,336,998,400
201,653,993,472
Noncurrentliabilities
Longtermloan
36,506,001,408
28,683,999,232
35,305,000,960
Bondspayable
48,965,001,216
4,143,000,064
4,383,000,064
Longtermpayable
--
57,000,000
57,000,000
Specialpayable
--
768,000,000
774,000,000
Deferredincometaxliabilities
21,493,000,192
12,588,000,256
11,882,999,808
Deferredincome-non-currentliabilities
--
--
--
Othernon-currentliabilities
2,367,000,064
126,000,000
128,000,000
Effectsofnon-currentliabilitiesothersubjects
--
36,261,998,592
--
Noncurrentliabilities
154,078,003,200
82,839,003,136
77,367,001,088
Totalliabilities
542,631,002,112
347,176,009,728
279,020,994,560
Owner'sequity
Thepaid-incapital(orstock)
183,020,994,560
183,020,994,560
183,020,994,560
Capitalreserve
116,379,000,832
115,314,999,296
122,192,003,072
Surplusreserve
125,446,995,968
122,215,997,440
102,696,001,536
Undistributedprofit
419,045,998,592
373,792,997,376
270,543,994,880
Treasurystock
--
--
--
Foreigncurrencytranslationdifferences
-4,185,999,872
-2,726,000,128
-1,086,000,000
Unaffirmedinvestmentloss
--
--
--
Therightsofminorityshareholders
--
--
--
Attributabletoshareholdersofthecompanytogether
847,782,019,072
791,618,977,792
677,366,988,800
Influenceofrightsandinterestsoftheownersofothersubjects
--
--
--
Totalowner'sequity
908,110,987,264
847,725,002,752
715,071,029,248
Totalliabilitiesandowner'sequity
1,450,741,989,376
1,194,900,979,712
994,091,991,040
(二)Statementofprofitdistribution
Duringthereportingperiod
2009-12-31
2008-12-31
2007-12-31
一,thetotalbusinessincome
1,019,274,985,472
1,071,146,008,576
835,036,971,008
Businessincome
1,019,274,985,472
1,071,146,008,576
835,036,971,008
二,thetotaloperatingcost
875,918,983,168
926,546,984,960
647,380,008,960
Costofsales
633,099,976,704
683,676,991,488
487,112,015,872
Businesstaxandsurcharges
129,755,996,160
116,460,003,328
68,678,000,640
Costofsales
48,210,001,920
46,188,998,656
41,344,999,424
Managementcost
57,213,001,728
53,211,000,832
49,323,999,232
Financialexpenses
5,192,000,000
2,244,999,936
2,868,999,936
Assetimpairmentloss
2,448,000,000
24,764,999,680
-1,948,000,000
三,otheroperatingincome
-3,347,000,064
--
--
Changesinfairvalueofnetincome
--
--
--
Netinvestmentincome
1,408,999,936
4,733,000,192
6,301,000,192
Jointventure,ventureinvestmentincome
--
--
--
Exchangenetincome
--
--
--
四,operatingprofit
144,764,993,536
149,332,000,768
193,958,002,688
Operatingincome
3,680,999,936
18,066,999,296
3,097,999,872
Operatingexpenses
8,679,000,064
6,298,999,808
4,231,000,064
Netlossondisposalofnon-currentassets
--
--
1,576,000,000
五,totalprofit
139,767,005,184
161,100,005,376
192,824,999,936
Incometax
33,389,000,704
35,154,001,920
49,330,999,296
Unaffirmedinvestmentloss
--
--
--
六netprofit
106,378,002,432
125,946,003,456
143,494,004,736
Minoritystockholder
3,204,999,936
12,147,999,744
8,920,000,512
Attributabletoshareholdersoftheparentcompany'snetprofit
103,172,997,120
113,797,996,544
134,573,998,080
七、earningspershare
Basicearningspershare
0.56
0.62
0.75
Dilutedearningspershare
0.56
0.62
0.75
(三)Cashflowstatement
Duringthereportingperiod
2009-12-31
2008-12-31
2007-12-31
一、operatingcashflow
Salesofgoods,cashreceivedfrom
1,190,291,046,400
1,253,493,047,296
965,346,000,896
Taxrefundreceived
2,212,000,000
14,264,999,936
960,000,000
Receivedrelatingtootheroperatingactivitiescash
3,375,000,064
10,181,000,192
697,000,000
Cashinflowfromoperatingactivities
1,195,877,990,400
1,277,939,023,872
967,003,013,120
Tobuygoods,receiveservicespaidcash
603,992,031,232
724,666,023,936
459,872,010,240
Paidtoandforemployeesincash
67,309,998,080
67,285,000,192
50,419,998,720
Taxpayments
191,802,998,784
255,670,992,896
188,366,995,456
Paymentsrelatingtootheroperatingactivitiescash
961,000,000
3,912,000,000
470,000,000
Cashoutflowfromoperatingactivities
927,860,981,760
1,101,136,003,072
756,183,990,272
Generatedfromoperatingactivitiesnetcashflow
268,016,992,256
176,803,004,416
210,819,006,464
二、cashflowfrominvestmentactivities
Cashreceivedfrominvestments
11,909,000,192
10,787,999,744
7,927,000,064
Cashreceivedfromreturnsoninvestments
2,208,000,000
6,456,999,936
3,424,999,936
Disposaloffixedassets,intangibleassetsandotherlong-termassetsnetcashfrom
4,079,000,064
472,000,000
1,014,000,000
Disposalofsubsidiariesandotherbusinessunits,netcashreceivedfromdisposalof
--
535,000,000
--
Receivedrelatingtootherinvestingactivitiescash
--
0
--
Cashinflowfrominvestmentactivities
18,196,000,768
18,251,999,232
13,907,999,744
Thepurchaseandconstructionoffixedassets,intangibleassetsandotherlong-termassets
267,112,005,632
224,000,000,000
180,691,992,576
Cashpaidforinvestment
18,581,999,616
10,512,000,000
20,262,000,640
Acquisitionofsubsidiariesandotherbusinessunits,netcash
--
--
--
Paymentsrelatingtootherinvestingactivitiescash
--
--
--
Cashoutflowforinvestmentactivities
285,694,001,152
234,512,007,168
200,954,003,456
Netcashflowfrominvestmentactivities
-267,497,996,288
-216,260,001,792
-187,046,002,688
三、cashfromfinancingactivities
Cashreceivedfrominvestment
7,097,999,872
8,768,000,000
1,348,999,936
Subsidiariesfromminorityinvestmentincash
--
--
--
Cashreceivedfromloan
225,455,996,928
157,240,000,512
57,492,000,768
Receivedrelatingtootherfinancingactivitiescash
398,000,000
150,000,000
427,000,000
Cashreceivedfrombondissue
--
--
--
Subtotalofcashinflows
232,952,004,608
166,157,991,936
125,511,000,064
Repaymentofdebt
121,159,000,064
98,036,998,144
57,097,998,336
Distributionofdividends,profitsorcashpaymentsforinterests
--
--
--
Asubsidiaryofthedividendpaidtominorityshareholders
--
--
--
Paymentsrelatingtootherfinancingactivitiescash
64,755,998,720
53,513,998,336
57,524,998,144
Cashoutflow