1、合并资产负债表 编制单位: 东风汽车股份有限公司 2010年 12月 31日 单位:元 币种:人民币个人收集整理 勿做商业用途资产行次期末余额期初余额负债及所有者权益行次流动资产:流动负债:货币资金14,031,582,337.544,591,707,566.05短期借款3116,769,408.14181,088,424.38交易性金融资产2237,310.0053,458.54应付票据324,577,631,907.393,178,703,411.56应收票据35,040,620,287.642,453,065,145.49应付账款334,686,439,558.163,507,077,9
2、01.94应收账款4707,546,572.64470,031,156.56预收款项34745,241,323.99551,844,346.01预付账款5276,058,728.38217,365,880.71应付职工薪酬35225,926,378.72134,529,677.23应收利息69,425,203.892,330,314.98应交税费36170,770,148.88-69,736,352.16应收股利7163,091.140.00应付利息37405,374.53其他应收款889,596,305.72102,792,138.20应付股利38存货92,725,024,713.472,5
3、25,746,631.03其他应付款39972,900,406.36626,985,319.61一年内到期地非流动资产10一年内到期地非流动负债40其他流动资产11其他流动负债41流动资产合计1212,880,254,550.4210,363,092,291.56流动负债合计4211,395,679,131.648,110,898,103.10非流动资产:非流动负债:可供出售金融资产13103,450,000.0070,050,000.00长期借款43持有至到期投资14应付债券44长期股权投资151,439,754,319.21848,359,323.48长期应付款45投资性房地产1620,3
4、73,898.0021,240,704.51专项应付款4666,932.00固定资产172,863,077,005.092,130,369,628.90预计负债4741,665,482.4625,581,242.51在建工程18541,032,205.78631,169,512.71递延所得税负债4832,878,915.8627,077,253.59工程物资19其他非流动负债4988,815,944.7537,661,013.67固定资产清理203,742,884.244,065,323.11非流动负债合计50163,360,343.0790,386,441.77生产性生物资产21负债合计5
5、111,559,039,474.718,201,284,544.87油气资产22所有者权益:无形资产23419,064,014.07430,094,795.03实收资本522,000,000,000.00开发支出2468,082,315.6119,882,675.96资本公积53710,438,857.73684,647,601.57商誉25309,868,490.50盈余公积54676,550,652.97623,703,452.76长期待摊费用26507,488.88456,400.00未分配利润552,505,708,621.012,109,219,891.04递延所得税资产27175,
6、067,352.06138,346,060.96归属于母公司所有者权益合计5,892,698,131.715,417,570,945.37其他非流动资产28少数股东权益1,372,536,917.441,348,139,716.48非流动资产合计295,944,019,973.444,603,902,915.16所有者权益合计567,265,235,049.156,765,710,661.85资产总计3018,824,274,523.8614,966,995,206.72负债和所有者权益总计57(一) 资产负债表质量分析详见东风汽车股份有限公司2010 年度财务报表附注(五、合并财务报表主要项
7、目注释).(二)资产负债表趋势分析比较性资产负债表(资产部分)项目2010年2009年增减数增减/%趋势/%-560,125,228.51 -12.287.8183,851.46 343.91443.912,587,555,142.15 105.48205.48237,515,416.08 50.53150.5358,692,847.67 1277,094,888.91 304.46404.46163,091.14 -13,195,832.48 -12.8487.16199,278,082.44 7.89107.892,517,162,258.86 24.29124.2933,400,000.
8、00 47.68147.68591,394,995.73 69.71169.71-866,806.51 -4.0895.92732,707,376.19 34.39134.39-90,137,306.93 -14.2885.72-322,438.87 -7.9392.07-11,030,780.96 -2.5697.4448,199,639.65 242.42342.4251,088.88 11.19111.1936,721,291.10 26.54126.541,340,117,058.28 29.11129.113,857,279,317.14 25.77125.77比较性资产负债表(负债
9、及所有者权益部分)增减数增减/%-164,319,016.24 -90.749.261,398,928,495.83 44.01144.011,179,361,656.22 33.63133.63193,396,977.98 35.05135.0591,396,701.49 67.94167.94240,506,501.04 -344.88-244.88405,374.53 345,915,086.75 55.17155.173,284,781,028.54 40.5140.566,932.00 16,084,239.95 62.88162.885,801,662.27 21.43121.43
10、51,154,931.08 135.83235.8372,973,901.30 80.74180.743,357,754,929.84 40.94140.9425,791,256.16 3.77103.7752,847,200.21 8.47108.47396,488,729.97 18.8118.8499,524,387.30 7.38107.38从以上比较性资产负债表提供地资料可以看出,东风汽车本年各项指标大多呈上升趋势,只有个别指标呈下降趋势.从总体上看公司地规模有所扩大,就趋势比率数值看,本年是上年地1.25倍.从资产部分地比较分析看,本公司地资产总额较上年增加了3,857,279,3
11、17.14元,增长率为25.77%.其中,交易性金融资产增加了183,851.46元,增长率为343.91%;应收票据增加了2,587,555,142.15元,增长率为105.48%;应收利息增长了7,094,888.91元,增长率为304.46%;开发支出增长了48,199,639.65元,增长率为242.42%.这表明公司地经营能力虽有所提高,但不是很好;投资收益很高;开发投入较大.在公司生产能力有所扩大时,流动资产上升趋势较小,本年较上年只只增加了2,517,162,258.86元,增长率为24.29%.流动资产地增长幅度与生产能地提高相适应.就流动资产各组成项目地增减情况看,货币资金和
12、其他应收款项目较之上年分别降低了12.2%和12.84%,交易性资产和应收利息上升较大,增加率分别为343.91%和304.46%.流动资产各项目地变化可能导致企业支付能力地减弱.个人收集整理 勿做商业用途 从负债和所有者权益部分地比较分析来看,流动负债增加3,284,781,028.54元,增长率为40.5%,明显快于流动资产地上升幅度,对公司短期偿付能力地改善非常不利,应加以深入分析;应付利息和专项应付款在上年没有地情况下,分别增加了405,374.53元和66,932.00元,这对公司资本结构是否有影响,应加以分析;所有者权益较上年没有显著变化,只增加了499,524,387.30元,增
13、长率为7.38%,其中主要是未分配利润地增加幅度较大.以上公司资本来源地增加主要是位了维持和扩大公司规模地需要,但这种变化对公司今后地上产经营有何影响,还需进行深入分析.个人收集整理 勿做商业用途(三)资产负债表结构分析1.共同比分析共同比资产负债表(资产部分)占合计数百分比/%占总计数百分比/%2010年2009年2009年31.344.3121.4230.6839.1323.6726.7816.395.494.543.763.142.142.11.471.450.070.020.050.70.990.480.6921.1624.3714.4816.8810068.4269.241.741.520.550.4724.2218.437.655.670.340.460.110.1448.1746.2715.2114.239.113.712.874.220.060.090.037.059.342.231.150.430.360.135.216.731.652.070.012.950.930.9231.58
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