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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页 共1页TCL集团财务分析报告一 资产负债表水平分析：资产负债水平分析表项目2010-12-312009-12-31 变动情况对总资产影响变动额变动率货币资金25,946,400,000.009,641,990,000.0016,304,410,000.00 169.10%53.93%交易性金融资产410,166,000.0030,753,700.00379,412,300.00 1233.71%1.25%应收票据2,567,260,000.00954,003,000.001,613,257,000.00 169.10%5
2、.34%应收账款5,541,620,000.005,741,030,000.00-199,410,000.00 -3.47%-0.66%预付款项669,931,000.00628,892,000.0041,039,000.00 6.53%0.14%应收利息143,533,000.0018,769,000.00124,764,000.00 664.73%0.41%其他应收款1,558,480,000.00950,357,000.00608,123,000.00 63.99%2.01%存货7,688,760,000.006,636,080,000.001,052,680,000.00 15.86%
3、3.48%流动资产合计44,526,100,000.0024,601,900,000.0019,924,200,000.00 80.99%65.90%持有至到期投资2,121,500.00-2,121,500.00长期股权投资1,236,620,000.00867,267,000.00369,353,000.00 42.59%1.22%投资性房地产733,308,000.00248,205,000.00485,103,000.00 195.44%1.60%固定资产原值5,577,920,000.005,772,040,000.00-194,120,000.00 -3.36%-0.64%累计折旧
4、2,545,090,000.002,595,370,000.00-50,280,000.00 -1.94%-0.17%固定资产净值3,032,830,000.003,176,670,000.00-143,840,000.00 -4.53%-0.48%固定资产减值准备152,320,000.00107,620,000.0044,700,000.00 41.54%0.15%固定资产净额2,880,510,000.003,069,050,000.00-188,540,000.00 -6.14%-0.62%在建工程2,040,360,000.00436,652,000.001,603,708,000.
5、00 367.27%5.30%无形资产893,724,000.00419,033,000.00474,691,000.00 113.28%1.57%开发支出55,326,000.0038,883,300.0016,442,700.00 42.29%0.05%商誉562,046,000.00440,127,000.00121,919,000.00 27.70%0.40%长期待摊费用50,587,800.0040,741,200.009,846,600.00 24.17%0.03%递延所得税资产57,663,000.0037,244,600.0020,418,400.00 54.82%0.07%其
6、他非流动资产439,680,000.0035,375,500.00404,304,500.00 1142.89%1.34%非流动资产合计8,951,940,000.005,632,580,000.003,319,360,000.00 58.93%10.98%资产总计53,478,100,000.0030,234,400,000.0023,243,700,000.00 76.88%76.88%短期借款13,457,800,000.005,013,670,000.008,444,130,000.00 168.42%27.93%吸收存款及同业存放108,824,000.00116,858,000.0
7、0-8,034,000.00 -6.88%-0.03%拆入资金480,000,000.00150,000,000.00330,000,000.00 220.00%1.09%交易性金融负债175,064,000.006,798,350.00168,265,650.00 2475.10%0.56%应付票据1,698,210,000.001,336,150,000.00362,060,000.00 27.10%1.20%应付账款6,653,100,000.006,805,330,000.00-152,230,000.00 -2.24%-0.50%预收款项1,238,640,000.00757,751
8、,000.00480,889,000.00 63.46%1.59%应付职工薪酬613,145,000.00495,560,000.00117,585,000.00 23.73%0.39%应交税费-28,793,500.00-37,680,300.008,886,800.00 -23.58%0.03%应付利息71,435,600.0015,521,700.0055,913,900.00 360.23%0.18%应付股利1,116,550.001,116,140.00410.00 0.04%-0.62%其他应付款3,613,480,000.003,800,790,000.00-187,310,00
9、0.00 -4.93%-0.62%一年内到期的非流动负债1,492,000,000.00192,680,000.001,299,320,000.00 674.34%4.30%其他流动负债943,058,000.00764,643,000.00178,415,000.00 23.33%0.59%流动负债合计30,517,100,000.0019,419,200,000.0011,097,900,000.00 57.15%36.71%长期借款1,929,290,000.002,074,420,000.00-145,130,000.00 -7.00%-0.48%应付债券1,975,500,000.0
10、0-1,975,500,000.006.53%长期应付款16,681,000.0019,588,800.00-2,907,800.00 -14.84%-0.01%递延所得税负债22,945,900.0010,403,100.0012,542,800.00 120.57%2.12%其他非流动负债924,113,000.00282,424,000.00641,689,000.00 227.21%2.12%非流动负债合计4,868,530,000.002,386,830,000.002,481,700,000.00 103.97%8.21%负债合计35,385,600,000.0021,806,00
11、0,000.0013,579,600,000.00 62.27%44.91%实收资本(或股本)4,238,110,000.002,936,930,000.001,301,180,000.00 44.30%4.30%资本公积5,694,300,000.002,451,170,000.003,243,130,000.00 132.31%10.73%盈余公积567,053,000.00567,053,000.000.00 0.00%0.00%一般风险准备360,766.00360,766.000.00 0.00%0.00%未分配利润-241,699,000.00-674,237,000.00432,
12、538,000.00 -64.15%1.43%外币报表折算差额16,217,600.0011,342,400.004,875,200.00 42.98%0.02%归属于母公司股东权益合计10,274,300,000.005,292,620,000.004,981,680,000.00 94.13%16.48%少数股东权益7,818,090,000.003,135,810,000.004,682,280,000.00 149.32%15.49%所有者权益合计18,092,400,000.008,428,430,000.009,663,970,000.00 114.66%31.96%负债和所有者权
13、益总计53,478,100,000.0030,234,400,000.0023,243,700,000.00 76.88%76.88%1. 从投资或资产角度进行分析评价：该公司总资产本期增加了23,243,700,000.00 元，增长幅度为76.88%，说明TCL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）流动资产本期增加了19,924,200,000.00 元，增长的幅度为80.99%，使总资产增长了65.90%。非流动资产本期增加了3,319,360,000.00 元，增长的幅度为58.93%，使总资产规模增长了10.98%，两者合计使总资产增加了23,243,700,0
14、00.00 元，增长幅度为76.88%。（2）本期总资产的增长主要体现在流动资产的增长上。如果仅从这一变化来看，该公司流动的流动性有所增强。尽管流动资产的各项目都有不同程度的增减变动，但其增长的主要体现在三个方面：一是货币资金的大幅度的增长。货币资金本期增长了16,304,410,000.00 元，增长的幅度为169.10%，对总资产的影响为53.93%。货币资金的增长对提高企业的偿债能力、满足资金流动性需要都是有利的。当然，对于货币资金的这种变化，还应结合该公司现金需要量，从资金利用效果方面进行分析，这样才能做出恰当的分析和评价！二是应收票据的增加。应收票据本期增加了1,613,257,000.00 元，增长幅度为169.10%，对总资产的影响是5.34%。两者合计使总资产本期增
