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1、 海信科龙电器股份有限公司报表分析案例海信科龙电器股份有限公司报表分析案例报表材料报表材料（一）资产负债表 资产负债表编制单位：海信科龙电器股份有限公司单位：人民币元 2007年12 月31日2006年12 月31日资 产合并数公司数合并数公司数流动资产：货币资金146,527,807.1647,055,872.14390,503,566.38205,118,842.75交易性金融资产9,479,410.00-2,000.002,000.00应收票据2,740,000.00100,000.0077,317,440.8023,963,736.61应收账款618,566,012.70388,208
2、,800.61374,911,284.04220,267,064.25预付款项72,847,598.00336,124,026.2981,980,665.92267,776,312.98应收利息-应收股利-其他应收款593,172,778.271,109,850,412.61475,747,191.801,396,925,531.98存货940,284,389.70615,051,793.84919,836,622.62620,785,727.30一年内到期的非流动资产-其他流动资产15,376,482.0313,541,212.89543,661.62125,000.00流动资产合计2,39
3、8,994,477.862,509,932,118.382,320,842,433.182,734,964,215.87非流动资产：可供出售固定资产-持有至到期投资-长期应收款-长期股权投资128,924,101.801,901,334,592.62125,928,171.921,813,388,668.41投资性房地产38,192,137.4320,728,217.0064,542,932.8437,461,097.76固定资产1,234,496,001.63380,412,420.051,330,768,487.39439,916,791.97在建工程137,105,983.2317,30
4、3,509.63283,719,768.182,205,075.77工程物资-固定资产清理5,149,749.165,125,440.00-生产性生物资产-无形资产464,944,203.67291,605,318.88418,507,966.06269,114,746.00开发支出-商誉-长期待摊费用2,222,788.48-880,451.52-递延所得税资产11,299,667.77-21,386,732.06-其他非流动资产-非流动资产合计2,022,334,633.172,616,509,498.182,245,734,509.972,562,086,379.91资产总计4,421,
5、329,111.035,126,441,616.564,566,576,943.155,297,050,595.78资产负债表（续）编制单位：海信科龙电器股份有限公司单位：人民币元2007年12 月31日2006年12 月31日负债和股东权益 合并数公司数合并数公司数流动负债：短期借款1,310,971,970.91895,000,000.001,556,702,248.52866,902,248.52交易性金融负债6,157,782.89-应付票据770,959,940.00733,959,940.00508,047,387.22660,069,940.00应付账款1,352,524,482
6、.02164,747,880.811,467,483,921.58554,805,693.76预收款项417,174,192.88473,580,561.40760,291,406.34686,697,652.74应付职工薪酬91,851,650.7339,546,709.7037,138,455.205,824,765.25应交税费(65,430,540.63)(20,372,408.90)(101,767,764.94)(85,624,053.90)应付利息4,405,858.841,748,914.3818,446,920.5213,242,642.73应付股利2,067.02-2,06
7、7.02-其他应付款658,716,749.141,843,584,601.17570,915,593.571,481,510,368.91一年内到期的非流动负债-其他流动负债292,682,611.12233,115,295.19247,077,453.29205,107,283.42流动负债合计4,840,016,764.924,364,911,493.755,064,337,688.324,388,536,541.43非流动负债：长期借款-应付债券-长期应付款55,792,534.7255,592,534.7260,572,294.2358,214,807.25专项应付款-预计负债144
8、,005,574.26129,085,638.25169,995,082.92165,063,452.10递延所得税负债-其他非流动负债-非流动负债合计199,798,108.98184,678,172.97230,567,377.15223,278,259.35负债合计5,039,814,873.904,549,589,666.725,294,905,065.474,611,814,800.78股东权益：股本992,006,563.00992,006,563.00992,006,563.00992,006,563.00资本公积1,538,356,635.501,723,121,352.121
9、,608,102,127.201,721,510,391.64减：库存股-盈余公积114,580,901.49114,580,901.49114,580,901.49114,580,901.49未分配利润(3,447,561,785.51)(2,252,856,866.77)(3,697,957,232.42)(2,142,862,061.13)外币报表折算差额29,133,511.65-14,978,392.50-归属于母公司所有者权益(773,484,173.87)576,851,949.84(968,289,248.23)685,235,795.00少数股东权益154,998,411.0
10、0-239,961,125.91股东权益合计(618,485,762.87)576,851,949.84(728,328,122.32)685,235,795.00负债和股东权益总计4,421,329,111.035,126,441,616.564,566,576,943.155,297,050,595.78（二）利润表 利润表编制单位：海信科龙电器股份有限公司单位：人民币元 项目2007年度2006年度合并数公司数合并数公司数一、营业收入8,822,347,228.405,021,911,719.326,978,111,131.634,035,706,444.84其中：主营业务收入8,321
11、,817,250.464,457,712,654.836,565,241,644.833,890,910,582.00其他业务收入500,529,977.94564,199,064.49412,869,486.80144,795,862.84减：营业成本7,368,479,127.094,088,689,613.965,757,863,658.343,504,142,309.61其中：主营业务成本6,945,444,340.243,762,285,515.535,473,715,389.143,375,313,273.34其他业务成本423,034,786.85326,404,098.4328
12、4,148,269.20128,829,036.27营业税金及附加1,856,823.761,031,322.95984,962.74109,337.52销售费用1,116,923,591.23961,362,150.53831,614,349.02709,322,578.47管理费用311,516,093.5258,605,430.02365,479,462.69108,458,103.44财务费用119,179,346.6797,093,371.48158,807,567.00101,087,326.92资产减值损失62,425,986.844,356,106.28(18,158,599.
13、04)(45,935,521.96)加：公允价值变动收益3,104,581.01-投资收益6,756,455.992,226,963.733,588,175.993,588,175.99其中：对联营企业和合 营企业的投资收益-汇兑收益二、营业利润(148,172,703.71)(186,999,312.16)(114,892,093.13)(337,889,513.17)加：营业外收入463,679,353.0286,428,600.16160,251,086.86139,875,901.82减：营业外支出89,299,117.379,424,093.6444,952,655.8619,316
14、,126.27其中： 非流动资产处置 损失-三、利润总额226,207,531.93(109,994,805.64)406,337.87(217,329,737.62)减：所得税费用10,867,387.46-(20,870,766.47)-四、净利润215,340,144.48(109,994,805.64)21,277,104.34(217,329,737.62)归属于母公司所有者的净利 润250,395,446.91(109,994,805.64)42,113,364.14(217,329,737.62)少数股东损益(35,055,302.43)-(20,836,259.80)-五、每股
15、收益（一）基本每股收益0.2524-0.0425-（二）稀释每股收益0.2524-0.0425-（三）现金流量表现现金金流流量量表表 编制单位：海信科龙电器股份有限公司单位：人民币元2007 年度2006 年度项 目 合并数公司数合并数公司数一、经营活动产生的现金流量：销售商品、提供劳务收到的现金4,522,597,002.351,675,242,801.553,763,368,880.842,195,030,159.18收到的税费返还214,104,492.78-102,202,641.01-收到其他与经营活动有关的现金31,414,712.831,604,677,347.97122,665
16、,124.31110,708,632.44经营活动现金流入小计4,768,116,207.963,279,920,149.523,988,236,646.162,305,738,791.62购买商品、接受劳务支付的现金2,992,877,751.782,300,517,630.891,422,597,335.82795,369,172.76支付给职工以及为职工支付的现 金562,760,732.10197,121,515.83513,411,138.06253,198,831.64支付的各项税费180,528,099.70103,868,423.05316,489,398.12158,583,267.54支付其他与经营活动有关的现金1,036,345,273.13854,706,371.93853,290,523.24476,211,297.13经营活动现金流出小计4,772,511,856.713,456,213,941.703,10
