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1、案例资料：案例资料：案例一：贵州茅台与五粮液的报表分析案例一：贵州茅台与五粮液的报表分析贵州茅台股份有限公司（贵州茅台股份有限公司（600519600519）公司简介：公司简介：公司是根据贵州省人民政府黔府函1999291 号文关于同意设立贵州茅台酒股份有限公司的批复，由中国贵州茅台酒厂有限责任公司作为主发起人，联合贵州茅台酒厂技术开发公司、贵州省轻纺集体工业联社、深圳清华大学研究院、中国食品发酵工业研究院、北京市糖业烟酒公司、江苏省糖烟酒总公司、上海捷强烟草糖酒（集团）有限公司于 1999 年 11 月 20 日共同发起设立的股份有限公司。经中国证监会证监发行字200141 号文核准并按照财
2、政部企200156 号文件的批复，公司于2001 年 7 月 31 日在上海证券交易所公开发行 7,150 万(发行价每股 31.39 元)A 股股票。 经营范围：经营范围：贵州茅台酒系列产品的生产与销售；饮料、食品、包装材料的生产与销售；防伪技术开发；信息产业相关产品的研制、开发。 贵州茅台贵州茅台(600519) 主要股东主要股东截至日期截至日期2012-12-31股东名称股东名称持股数持股数( (万股万股) )持股比例持股比例股份性质股份性质增减变化增减变化中国贵州茅台酒厂(集团)有限责任公司64,169.0561.81%流通 A 股0.08%贵州茅台酒厂集团技术开发公司2,958.44
3、2.85%流通 A 股-2.54%中国工商银行-广发聚丰股票型证券投资基金877.500.85%流通 A 股7.66%中国人寿保险股份有限公司-分红-个人分红-005L-FH002 沪648.450.62%流通 A 股-19.82%中粮集团有限公司549.940.53%流通 A 股9.96%生命人寿保险股份有限公司-万能 H532.450.51%流通 A 股-TEMASEK FULLERTON ALPHA PTE LTD477.430.46%流通 A 股-MORGAN STANLEY & CO. INTERNATIONAL PLC.441.670.43%流通 A 股-交通银行-易方达 50 指
4、数证券投资基金420.760.41%流通 A 股13.67%UBS AG420.250.40%流通 A 股11.35%分红方案分红方案(每每 10 股股) 公告日期公告日期 送股送股(股股)转增转增(股股)派息派息(税前税前)(元元)2013-03-290064.192012-06-270039.972011-06-2710232010-06-290011.852009-06-250011.562008-06-10008.36公告日期公告日期分红方案分红方案(每每 10 股股)送股送股(股股)转增转增(股股)派息派息(税前税前)(元元)2007-07-090072006-05-22005.91
5、2006-05-1701002006-05-150032005-07-300252004-06-250332003-07-081022002-07-18016贵州茅台贵州茅台(600519) 资产负债表资产负债表 单位：元单位：元会计年度会计年度2010-12-312010-12-312011-12-312011-12-312012-12-312012-12-31货币资金货币资金12,888,393,889.2918,254,690,162.0422,061,999,850.17应收票据应收票据204,811,101.20252,101,396.08204,079,117.80应收账款应收账款
6、1,254,599.912,225,396.4817,818,147.27预付款项预付款项1,529,868,837.521,861,027,424.033,872,870,407.89其他应收款其他应收款59,101,891.6347,287,488.89137,968,684.11应收利息应收利息42,728,425.34225,182,760.05264,612,813.22存货存货5,574,126,083.427,187,117,552.869,665,727,593.42流动资产合计流动资产合计20,300,284,828.3120,300,284,828.3127,829,632
7、,180.4327,829,632,180.4336,225,076,613.8836,225,076,613.88可供出售金融资产可供出售金融资产-持有至到期投资持有至到期投资60,000,000.0060,000,000.0050,000,000.00长期应收款长期应收款-长期股权投资长期股权投资4,000,000.004,000,000.004,000,000.00投资性房地产投资性房地产-固定资产固定资产4,191,851,111.975,426,012,349.616,807,333,231.09在建工程在建工程263,458,445.10251,446,326.43392,672,
8、323.95工程物资工程物资18,528,802.464,918,294.642,676,942.59无形资产无形资产452,317,235.72808,425,512.33862,615,899.20长期待摊费用长期待摊费用18,701,578.1613,805,361.4410,177,029.43递延所得税资产递延所得税资产278,437,938.97502,628,950.53643,656,913.32非流动资产合计非流动资产合计5,287,295,112.385,287,295,112.387,071,236,794.987,071,236,794.988,773,132,339.
9、588,773,132,339.58资产总计资产总计25,587,579,940.6925,587,579,940.6934,900,868,975.4134,900,868,975.4144,998,208,953.4644,998,208,953.46短期借款短期借款-应付票据应付票据-应付账款应付账款232,013,104.28172,343,585.06345,280,977.68预收款项预收款项4,738,570,750.167,026,648,776.805,091,386,269.55应付职工薪酬应付职工薪酬500,258,690.69577,522,908.06269,657,
10、755.58应交税费应交税费419,882,954.10788,080,887.252,430,093,461.38应付股利应付股利318,584,196.29-其他应付款其他应付款818,880,550.55916,123,206.951,389,984,092.02流动负债合计流动负债合计7,028,190,246.077,028,190,246.079,480,719,364.129,480,719,364.129,526,402,556.219,526,402,556.21长期借款长期借款-应付债券应付债券-长期应付款长期应付款-专项应付款专项应付款10,000,000.0016,77
11、0,000.0017,770,000.00预计负债预计负债-递延所得税负债递延所得税负债-非流动负债合计非流动负债合计10,000,000.0010,000,000.0016,770,000.0016,770,000.0017,770,000.0017,770,000.00负债合计负债合计7,038,190,246.077,038,190,246.079,497,489,364.129,497,489,364.129,544,172,556.219,544,172,556.21实收资本（或股本）实收资本（或股本）943,800,000.001,038,180,000.001,038,180,0
12、00.00资本公积资本公积1,374,964,415.721,374,964,415.721,374,964,415.72盈余公积盈余公积2,176,754,189.472,640,916,373.353,036,434,460.46未分配利润未分配利润13,903,255,455.6119,937,119,181.9628,700,075,247.50少数股东权益少数股东权益150,615,633.82412,199,640.261,304,382,273.57归属母公司所有者权益（或股东权益）归属母公司所有者权益（或股东权益） 18,398,774,060.8024,991,179,971
13、.0334,149,654,123.68所有者权益（或股东权益）合计所有者权益（或股东权益）合计18,549,389,694.6218,549,389,694.6225,403,379,611.2925,403,379,611.2935,454,036,397.2535,454,036,397.25负债和所有者（或股东权益）合计负债和所有者（或股东权益）合计25,587,579,940.6925,587,579,940.6934,900,868,975.4134,900,868,975.4144,998,208,953.4644,998,208,953.46贵州茅台贵州茅台(600519) 利
14、润表利润表单位：元单位：元会计年度会计年度2010-12-312010-12-312011-12-312011-12-312012-12-312012-12-31一、营业收入一、营业收入11,633,283,740.1811,633,283,740.1818,402,355,207.3018,402,355,207.3026,455,335,152.9926,455,335,152.99减：营业成本减：营业成本1,052,931,591.611,052,931,591.611,551,233,976.061,551,233,976.062,044,306,468.762,044,306,468
15、.76营业税金及附加营业税金及附加1,577,013,104.902,477,391,798.012,572,644,755.42销售费用销售费用676,531,662.09720,327,727.891,224,553,444.02管理费用管理费用1,346,014,202.041,673,872,427.752,204,190,581.13财务费用财务费用-176,577,024.91-350,751,496.92-420,975,922.49资产减值损失资产减值损失-3,066,975.05-2,500,650.572,979,258.50投资收益投资收益469,050.003,383,
16、000.003,103,250.00二、营业利润二、营业利润7,160,906,229.5012,336,164,425.0818,830,739,817.65营业外收入营业外收入5,307,144.917,181,584.546,756,532.19减：营业外支出减：营业外支出3,796,643.048,685,535.82137,005,880.68三、利润总额三、利润总额7,162,416,731.377,162,416,731.3712,334,660,473.8012,334,660,473.8018,700,490,469.1618,700,490,469.16减：所得税减：所得税1,822,655,234.403,084,336,666.184,692,039,766.99四、净利润四、净利润5,339,761,496.975,339,761,496.979,250,323,807.629,250,323,807.6214,008,450,702.1
