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1、财务报表分析能力实训项目任务书项目提纲：一、财务状况变化分析二、经营成果变化分析三、现金流量变化分析四、 总评考核：项 目初 评总 分内容与要求贴近度 20分初评小组号： 全文架构条理性 20分可理解性、原创性 20分语言通顺、专业性 20分内容篇幅、版面美观度 20分评 语：教师总评： 总评分： 签字： 年 月 日 一、财务状况变化分析（一）资产变化情况分析根据公司的资产负债表，编制分析表如下。 资产负债表 单位:元报告期2009年2008年2007年流动资产：货币资金953,374,053.95 196,230,096.20 288,529,843.93 应收票据300,000.00 20
2、0,000.00 应收账款122,125,320.78 120,311,001.32 78,965,533.20 预付款项14,960,617.89 20,110,135.70 6,354,442.94 其他应收款78,859,396.46 48,808,590.04 106,610,171.12 存货300,713,779.72 293,565,155.91 109,782,541.01 流动资产合计1,470,333,168.80 679,024,979.17 590,442,532.20 非流动资产：长期股权投资15,168,943.78 投资性房地产155,630,485.94 121
3、,191,331.62 19,597,950.63 固定资产283,666,897.61 343,355,422.51 137,476,518.56 在建工程325,060.70 9,691,960.00 9,317,818.00 无形资产45,985,392.85 39,715,553.29 704,857.67 商誉13,699,293.12 13,268,655.95 长期待摊费用10,954,643.84 15,084,472.20 2,313,362.20 递延所得税资产10,287,642.77 6,047,646.98 2,102,565.22 非流动资产合计520,549,41
4、6.83 548,355,042.55 186,682,016.06 资产总计1,990,882,585.63 1,227,380,021.72 777,124,548.26 负债及股东权益流动负债：短期借款94,505,367.50 165,000,000.00 70,000,000.00 应付票据14,976,778.66 42,894,801.20 28,800,000.00 应付账款93,976,099.36 111,305,846.20 78,016,469.49 预收款项107,613,138.88 150,922,398.58 40,063,771.71 应付职工薪酬21,736
5、,133.11 19,525,041.74 4,380,113.27 应付利息153,227.95 337,350.00 91,028.75 应交税费36,379,108.37 47,726,403.89 16,065,438.82 其他应付款12,311,562.88 12,323,248.29 2,100,375.51 其他流动负债1,540,000.00 350,000.00 流动负债合计381,651,416.71 551,575,089.90 239,867,197.55 非流动负债：其他非流动负债1,240,000.00 递延所得税负债11,895,321.32 12,882,49
6、1.90 非流动负债合计13,135,321.32 12,882,491.90 负债合计394,786,738.03 564,457,581.80 239,867,197.55 股东权益：股本289,680,000.00 192,000,000.00 96,000,000.00 资本公积873,059,432.37 184,149,999.43 272,163,913.52 盈余公积52,469,742.19 35,831,447.79 25,991,680.61 未分配利润380,886,673.04 250,940,992.70 143,101,756.58 股东权益合计1,596,095
7、,847.60 662,922,439.92 537,257,350.71 负债及股东权益总计1,990,882,585.63 1,227,380,021.72 777,124,548.26 资产负债表环比分析 单位:元报告期2009年比2008年2008年比2007年增减额增减率增减额增减率流动资产：货币资金757,143,958385.84%-92299747.73-31.99%应收票据300,000-200000-100.00%应收账款1,814,3191.51%41345468.1252.36%预付款项-5,149,518-25.61%13755692.76216.47%其他应收款30
8、,050,80661.57%-57801581.08-54.22%存货7,148,6242.44%183782614.9167.41%流动资产合计791,308,190116.54%88582446.9715.00%非流动资产：长期股权投资-15168943.78-100.00%投资性房地产34,439,15428.42%101593380.99518.39%固定资产-59,688,525-17.38%205878903.95149.76%在建工程-9,366,899-96.65%3741424.02%无形资产6,269,84015.79%39010695.625534.55%商誉430,63
9、73.25%13268655.95长期待摊费用-4,129,828-27.38%12771110552.06%递延所得税资产4,239,99670.11%3945081.76187.63%非流动资产合计-27,805,626-5.07%361673026.49193.74%资产总计763,502,56462.21%450255473.4657.94%负债及股东权益流动负债：短期借款-70,494,633-42.72%95000000135.71%应付票据-27,918,023-65.08%14094801.248.94%应付账款-17,329,747-15.57%33289376.7142.6
10、7%预收款项-43,309,260-28.70%110858626.87276.71%应付职工薪酬2,211,09111.32%15144928.47345.77%应付利息-184,122-54.58%246321.25270.60%应交税费-11,347,296-23.78%31660965.07197.08%其他应付款-11,685-0.09%10222872.78486.72%其他流动负债-1,540,000-100.00%1190000340.00%流动负债合计-169,923,673-30.81%311707892.35129.95%非流动负债：其他非流动负债1,240,000递延所
11、得税负债-987,171-7.66%12882491.9非流动负债合计252,8291.96%12882491.9负债合计-169,670,844-30.06%324590384.25135.32%股东权益：股本97,680,00050.88%96000000100.00%资本公积688,909,433374.10%-88013914.09-32.34%盈余公积16,638,29446.43%9839767.1837.86%未分配利润129,945,68051.78%107839236.1275.36%股东权益合计933,173,408140.77%125665089.2123.39%负债及股
12、东权益总计763,502,56462.21%450255473.4657.94% 资产负债表结构分析 报告期2009年2008年2007年流动资产：货币资金47.89%15.99%37.13%应收票据0.02%0.00%0.03%应收账款6.13%9.80%10.16%预付款项0.75%1.64%0.82%其他应收款3.96%3.98%13.72%存货15.10%23.92%14.13%流动资产合计73.85%55.32%75.98%非流动资产：长期股权投资0.00%0.00%1.95%投资性房地产7.82%9.87%2.52%固定资产14.25%27.97%17.69%在建工程0.02%0.79%1.20%无形资产2.31%3.24%0.09%商誉0.69%1.08%0.00%长期待摊费用0.55%1.23%0.30%递延所得税资产0.52%0.49%0.27%非流动资产合计26.15%44.68%24.02%资产总计100.00
