财务分析资产负债表和利润表Word格式.docx

1、-0.20914 应收利息7,181,608.48 -7,181,608.48 -100-0.025 其他应收款347,090,380.44 489,386,448.92 -142,296,068.48 -29.0764-0.49537 存货8,296,346,723.72 6,007,823,173.18 2,288,523,550.54 38.092397.966971一年内到期的非流动 资产187,795,872.56 33,430,358.93 154,365,513.63 461.75250.537388流动资产合计24,270,812,601.31 17,084,380,931.1

2、3 7,186,431,670.18 42.0643425.01792非流动资产：可供出售金融资产134,542,066.00 166,422,608.00 -31,880,542.00 -19.1564-0.11098长期应收款192,905,056.23 -192,905,056.23 -0.67155长期股权投资575,802,054.66 490,333,114.49 85,468,940.17 17.430790.297541投资性房地产87,945,398.37 96,879,662.76 -8,934,264.39 -9.22202-0.0311固定资产7,401,483,492

3、.14 3,502,249,927.53 3,899,233,564.61 111.335113.57429在建工程465,259,374.61 3,628,294,096.56 -3,163,034,721.95 -87.1769-11.0114固定资产清理8,877,249.68 358,013,123.80 -349,135,874.12 -97.5204-1.21544 无形资产3,042,300,261.45 2,747,099,607.71 295,200,653.74 10.74591.027673 开发支出178,684,388.00 90,190,471.63 88,493,

4、916.37 98.118920.308071 商誉148,323,326.64 140,742,981.03 7,580,345.61 5.3859490.026389长期待摊费用625,647.70 6,724,659.17 -6,099,011.47 -90.6962-0.02123递延所得税221,437,196.15 220,904,557.34 532,638.81 0.2411170.001854非流动资产合计12,265,280,455.40 11,640,759,866.25 624,520,589.15 5.3649472.174125总计36,536,093,056.71

5、 28,725,140,797.38 7,810,952,259.33 27.19204 流动负债：短期借款6,136,307,180.96 5,224,731,360.68 911,575,820.28 17.447323.173442 应付票据3,281,253,525.10 3,726,044,353.02 -444,790,827.92 -11.9373-1.54844 应付账款5,638,753,404.38 4,386,594,334.78 1,252,159,069.60 28.545134.359105 预收款项1,660,395,417.52 709,284,975.18 9

6、51,110,442.34 134.09433.311073应付职工薪酬390,479,674.83 297,678,151.34 92,801,523.49 31.175120.323067 应交税费-270,277,709.03 -218,229,144.55 -52,048,564.48 23.85042-0.1812 应付利息22,877,285.92 6,585,802.73 16,291,483.19 247.37280.056715 应付股利4,516,008.93 此项无0.015721 其他应付款950,419,888.91 553,114,362.35 397,305,52

7、6.56 71.830631.383128 负债140,140,000.00 170,000,000.00 -29,860,000.00 -17.5647-0.10395其他流动负债20,172,100.00 36,558,494.09 -16,386,394.09 -44.8224-0.05705流动负债合计17,975,036,777.52 14,892,362,689.62 3,082,674,087.90 20.699710.73162非流动负债：2,090,575,500.00 784,198,200.00 1,306,377,300.00 166.58764.547853 应付债券

8、2,224,484,545.32 7.744034专项应付款35,323,417.47 0.12297 预计负债360,440,416.57 238,827,440.77 121,612,975.80 50.920860.423368 递延所得税负债232,163,533.31 57,103,714.87 175,059,818.44 306.56470.609431 其他非流动负债184,688,260.84 131,210,008.98 53,478,251.86 40.757750.186172非流动负债合计5,127,675,673.51 1,211,339,364.62 3,916,

9、336,308.89 323.306313.63383 负债合计23,102,712,451.03 16,103,702,054.24 6,999,010,396.79 43.4621224.36545 股东权益： 股本1,898,211,418.00 0.00 资本公积3,576,473,445.74 3,025,667,811.15 550,805,634.59 18.204431.917504 盈余公积3,522,356,858.03 未分配利润587,118,201.54 566,222,761.85 20,895,439.69 3.6903210.072743外币报表折算差额-12,

10、195,649.02 -25,888,683.04 13,693,034.02 -52.8920.047669归属于母公司所有者权益9,571,964,274.29 8,986,570,165.99 585,394,108.30 6.5140992.037916少数股东权益3,861,416,331.39 3,634,868,577.15 226,547,754.24 6.2326260.788674股东权益合计13,433,380,605.68 12,621,438,743.14 811,941,862.54 6.4330372.82659负债和股东权益合计根据表格的资料，可以对四川长虹公司

11、的总资产变动情况作出以下分析评价： 该公司总资产本期增加7,810,952,259.33元，增长幅度为27.19%，说明该公司本年资产规模有较大幅度的增长。进一步分析可以发现：（1）本期流动资产增加7,186,431,670.18元，增长幅度为42.06%，使总资产规模增加25.02%，非流动资产增加624,520,589.15元，增长幅度为5.36%，使总资产增加2.17%，两者合计使总资产增加27.19%，企业的资产规模较08年有较大增长。（2）本期非流动资产增加5%，使总资产增加2.17%。固定资产增加111.34%，因为在建工程竣工转入固定资产（在建工程减少87.17%）（3）本期流动

12、负债增加了3,082,674,087.9元，增长幅度为20.7%，对权益总额的影响为10.73%，其中应付账款、预收款项、短期借款对权益总额的影响分别为4.36%、3.31%、3.17%。（4）本期非流动负债增加了3,916,336,308.89元，增长幅度为323.31%，对权益总额的影响为13.63%，主要体现在应付债券的增长上，应付债券本期增加2,224,484,545,.32元。（5）本期股东权益增加了811，941,862.54元，增长幅度为6.43%主要体现在资本公积和归属于母公司所有者权益合计的增长上。本期资产的增加主要是由负债变动引起的，属于负债变动型。四川长虹资产负债表垂直分

13、析 单位：项目2009年（%）2008年（%）变动情况（%）流动资产货币资金19.3008218.206441.0943820.178610.336458-0.15785应收票据13.021517.1742545.847257应收账款8.2088038.819335-0.61053预付款项1.5486842.178943-0.63026应收利息0.025001其他应收款0.9499931.703687-0.7536922.7072620.914861.792402 一年内到期的非流动资产0.5140010.116380.39762166.4296959.475366.954328非流动0.36

14、82440.579362-0.21112长期应收款0.671555 长期股权投资1.5759811.706982-0.131投资性房地产0.2407080.337264-0.09656固定资产20.25812.192288.065724在建工程1.27342412.63108-11.35770.0242971.246341-1.22204无形资产8.3268359.563398-1.23656开发支出0.4890630.3139770.1750850.4059640.489964-0.0840.0017120.02341-0.0217递延所得税资产0.6060780.769029-0.1629

15、5非流动资产合计33.5703140.52464-6.95433资产总计100流动负债短期借款16.7951918.18871-1.39351应付票据8.98085512.97137-3.99052应付账款15.4333815.270920.162454预收款项4.5445352.4692132.0753211.068751.0362980.032452应交税费-0.73976-0.759710.019959应付利息0.0626160.0229270.039689应付股利0.01236其他2.6013181.9255410.675777 一年内到期的非流动负债0.3835660.591816-

16、0.208250.0552110.12727-0.0720649.1980351.84435-2.64632负债：长期借款5.7219462.7300062.991939应付债券6.0884580.096681预计负债0.9865320.8314230.155109递延所得税负债0.6354360.1987940.436643其他非流动负债0.5054950.4567780.048718负债合计14.034554.2170019.81754863.2325856.061357.171224股东权益5.1954426.608188-1.41275资本公积9.78887810.53317-0.74

17、429盈余公积9.64075912.26228-2.62152未分配利润1.6069541.971175-0.36422-0.03338-0.090130.056746归属于母公司所有者权益26.1986531.28469-5.0860310.5687712.65396-2.0851936.7674243.93865-7.17122负债和股东权益资产负债表的垂直分析主要从三个方面来进行分析的：一 资产负债表结构变动情况的分析评价。 四川长虹的本期流动资产比重为66.43%，较上期增加6.95%，资产流动性增强，货币资金比重为19.3%，较上期上升1.09%，流动资产变现能力增强，风险降低。本期

18、负债比重为63.23%，所有者权益比重为36.77%，资产负债率较高，财务风险较大，负债比重上升7.17%，所有者权益比重下降7.17%，财务实力略有下降。二 资产结构、负债结构和股东权益结构的具体分析评价。1.经营资产与非经营资产的比例关系：虽然该公司的经营资产与非经营资产都有所增长，但由于经营资产的增长速度高于非经营资产的增长速度，表明该公司的实际经营能力有所增长。2固定资产与流动资产的比例关系：该公司09年度流动资产比重为66.42969%，固定资产比重为20.258%，固流比例为1：:328。上年度流动资产比重为59.47536，固定资产比重为12.19228，固流比例大致为1:4.88。因此，固流比例是比较稳定的。3流动资产的内部结构：根据资产负债表提供的资料，编制流动资产结构分析表。流动资产结构分析表金额（元）结构（%）差异29.05 30.61 -1.56 0.27 0.57 -0.30 19.60 12.06 7.54 12.36 14.83 -2.47 2.33 3.66 -1.33 0.04 -0.04 其他489,386