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1、 浙江万里学院实验报告课程名称：财务分析实验课实验名称：财务报表分析专业班级: 财管081、082班成员:李赛赛08011588 陈双超08011550 章露08011575 蒋颖俊08011580 蒋巳龙08011536卧龙电气（600580）分析报告主营业务：各类电机及控制装置、振动机械、输变电及配电产品、成套设备、蓄电池、整流及逆变装置、高压变频器、电气自动化及系统集成产品的研发、制造、销售、安装。（电机制造行业）一资产负债表分析1资产负债表水平分析根据资产负债表水平分析表如表1-1名称卧龙电气卧龙电气代码600580600580类型绝对比较值相对比较值报表日期-12-31-12-31货
2、币资金362,533,600.513,309,000.150,775,400.41.59%应收票据37,658,400.57,680,400.20,022,000.53.17%应收账款309,081,000.433,704,100.124,623,100.40.32%应收账款净额309,081,000.433,704,100.124,623,100.40.32%预付货款109,574,900.255,596,000.146,021,100.133.26%其她应收款43,007,800.29,416,900.-13,590,900.-31.6%存货294,250,000.425,481,000.
3、131,231,000.44.6%存货净额294,250,000.425,481,000.131,231,000.44.6%流动资产合计1,156,105,800.1,715,187,400.559,081,600.48.36%长期股权投资164,139,100.227,132,700.62,993,600.38.38%长期投资164,139,100.227,132,700.62,993,600.38.38%固定资产原价394,643,700.461,853,200.67,209,500.17.03%固定资产净值394,643,700.461,853,200.67,209,500.17.03%
4、在建工程100,832,800.99,108,000.-1,724,800.-1.71%固定资产合计495,476,500.560,961,200.65,484,700.13.22%无形资产41,867,900.147,239,300.105,371,400.251.68%商誉0.639,000.639,000.0长期待摊费用5,749,800.4,572,600.-1,177,200.-20.47%无形资产及递延资产合计47,617,700.152,450,900.104,833,200.220.16%递延所得税资产7,550,800.12,158,500.4,607,700.61.02%非
5、流动资产合计714,784,100.952,703,300.237,919,200.33.29%资产总计1,870,889,900.2,667,890,700.797,000,800.42.6%短期借款263,230,000.279,110,000.15,880,000.6.03%应付账款277,074,300.378,181,600.101,107,300.36.49%应付票据33,085,600.38,239,200.5,153,600.15.58%应付职工薪酬11,915,700.15,358,500.3,442,800.28.89%预收账款112,550,700.299,060,000
6、.186,509,300.165.71%其她应付款35,378,200.50,479,100.15,100,900.42.68%应交税费-2,417,000.4,918,500.7,335,500.-303.5%流动负债合计730,817,500.1,065,346,800.334,529,300.45.77%非流动负债合计0.170,000,000.170,000,000.0长期负债0.170,000,000.170,000,000.0长期负债合计0.170,000,000.170,000,000.0负债合计730,817,500.1,235,346,800.504,529,300.69.0
7、4%少数股东权益129,235,500.179,754,100.50,518,600.39.09%实收资本283,316,200.285,127,200.1,811,000.0.64%资本公积319,254,000.395,988,200.76,734,200.24.04%盈余公积68,414,400.77,927,600.9,513,200.13.91%未分派利润339,852,300.493,743,100.153,890,800.45.28%外币报表折算差额0.3,600.3,600.0股东权益合计1,140,072,400.1,432,543,800.292,471,400.25.65
8、%负债与股东权益合计1,870,889,900.2,667,890,700.797,000,800.42.6%由上表经水平分析得，报告期内重大变动的类别和项目阐明。报告期末公司总资产为2,667,890,700元,比上年增长797,000,800元，增幅42.6%，负债1,235,346,800元，比上年增长504,529,300元，增幅69.04%，股东权益（净资产）1,432,543,800元，比上年增长292,471,400元，公司资产负债率为46.30%，比上年度39.03%，增长了7.27个百分点。应收票据年末数57,680,400元,年初数37,658,400元,年末余额较年初增长
9、53.17%，重要系公司销售规模增长所致。卧龙电气集团股份有限公司年年度报告应收账款年末数433,704,100元,年初数309,081,000元,年末余额比年初增长40.32%，重要系本年收入增长，年末尚未结算款增长。其她应收款年末数29,416,900元,年初数43,007,800元,年末余额较年初减少31.6%，重要系本年发生非同一控制下公司合并。子公司卧龙商务应收款项增长以及应收出口退税款及投标押金增长所致。预收账款年末余额299,060,000.元，年初数112,550,700.元,预收账款年末余额较年初增长165.71%，重要系销售规模扩大，预收货款增长所致。应交税费年末数4,91
10、8,500元,年初数-2,417,000元,应交税费年末余额较年初减少303.5%，重要系公司出口业务增长，出口退税款增长所致。其她应付款年末数50,479,100元,年初数35,378,200元,年末余额比年初增长42.68%，重要系本年合并卧龙商务，该公司应付款项增长所致。2资产负债表垂直分析根据资产负债表水平分析表如表1-2构造资产负债表名称：卧龙电气报表日期：-12-31 -12-31 -12-31 -12-31 字段项目数值数值占本类别比例占本类别比例货币资金362,533,600.513,309,000.31.36%29.93%应收票据37,658,400.57,680,400.3
11、.26%3.36%应收账款309,081,000.433,704,100.26.73%25.29%应收账款净额309,081,000.433,704,100.26.73%25.29%预付货款109,574,900.255,596,000.9.48%14.9%其她应收款43,007,800.29,416,900.3.72%1.72%存货294,250,000.425,481,000.25.45%24.81%存货净额294,250,000.425,481,000.25.45%24.81%流动资产合计1,156,105,800.1,715,187,400.100.%100.%长期股权投资164,13
12、9,100.227,132,700.100.%100.%长期投资164,139,100.227,132,700.100.%100.%固定资产原价394,643,700.461,853,200.942.59%313.68%固定资产净值394,643,700.461,853,200.942.59%313.68%在建工程100,832,800.99,108,000.240.84%67.31%固定资产合计495,476,500.560,961,200.1183.43%380.99%无形资产41,867,900.147,239,300.87.93%96.58%商誉0.639,000.0.%0.42%长期
13、待摊费用5,749,800.4,572,600.12.07%3.%无形资产及递延资产合计47,617,700.152,450,900.100.%100.%递延所得税资产7,550,800.12,158,500.1.06%1.28%非流动资产合计714,784,100.952,703,300.100.%100.%资产总计1,870,889,900.2,667,890,700.短期借款263,230,000.279,110,000.36.02%26.2%应付账款277,074,300.378,181,600.37.91%35.5%应付票据33,085,600.38,239,200.4.53%3.59%应付职工薪酬11,915,700.15,358,500.1.63%1.44%预收账款112,550,700.299,060,000.15.4%28.07%其她应付款35,378,200.50,479,100.4.84%4.74%应交税费-2,417,000.4,918,500.-0.33%0.46%流动负债合计730,817,500.1,065,346,800.100.%100.%非流动负债合计0.170,000,000.长期负债0.170,000,00
