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1、贵州茅台集团20082010年资产负债表分析目录第一章公司简介- 1 -第二章资产负债表分析- 2 -一、流动资产结构分析- 10 -二、五项指标评价- 11 -第三章利润表分析- 13 -一、营业收入构成分析- 14 -二、利润表综合分析- 16 -第四章现金流量表分析- 18 -一、现金流量表综合分析- 19 -第五章杜邦财务分析- 21 -一、2008年贵州茅台杜邦分析- 21 -二、2009年贵州茅台杜邦分析- 22 -三、2010年贵州茅台杜邦分析- 23 -四、总结0810年贵州茅台杜邦分析- 24 -第一章 公司简介贵州茅台酒股份有限公司是由中国贵州茅台酒厂有限责任公司、贵州茅台
2、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所、北京糖业烟酒公司、江苏省糖烟酒总公司、上海捷强烟草糖酒（集团）有限公司等八家公司共同发起，并经过贵州省人民政府黔府批准设立的股份有限公司，注册资本为一亿八千五百万元。基本资料董事长：袁仁国董事会秘书：樊宁屏证券事务代表：汪智明公司名称：贵州茅台酒股份有限公司外文名称：Kweichow moutai Co.,Ltd.总部地点：贵州公司性质：上市公司其他信息公司股票上市交易所：上海证券交易所股票简称：贵州茅台股票代码：600519公司聘请的会计师事务所：立信会计师事务所第二章 资产负债表分析资产负债表表1-1 单
3、位：元会计年度2010/12/312009/12/312008/12/31货币资金12,888,393,889.299,743,152,155.248,093,721,891.16应收票据204,811,101.20380,760,283.20170,612,609.00应收账款1,254,599.9121,386,314.2834,825,094.84预付款项1,529,868,837.521,203,126,087.16741,638,536.34其他应收款59,101,891.6396,001,483.1582,601,388.17应收利息42,728,425.341,912,600.0
4、02,783,550.00存货5,574,126,083.424,192,246,440.363,114,567,813.33其中：消耗性生物资产-一年内到期的非流动资产-17,000,000.00-流动资产合计20,300,284,828.3115,655,585,363.3912,240,750,882.84持有至到期投资60,000,000.0010,000,000.0042,000,000.00长期股权投资4,000,000.004,000,000.004,000,000.00固定资产4,191,851,111.973,168,725,156.292,190,171,911.89在建工
5、程263,458,445.10193,956,334.39582,860,996.70工程物资18,528,802.4624,915,041.5362,368,950.89无形资产452,317,235.72465,550,825.17445,207,595.72长期待摊费用18,701,578.1621,469,624.8110,146,520.77递延所得税资产278,437,938.97225,420,802.14176,680,977.54非流动资产合计5,287,295,112.384,114,037,784.333,513,436,953.51资产总计25,587,579,940.
6、6919,769,623,147.7215,754,187,836.35应付账款232,013,104.28139,121,352.45121,289,073.57预收款项4,738,570,750.163,516,423,880.202,936,266,375.10应付职工薪酬500,258,690.69463,948,636.85361,007,478.77应交税费419,882,954.10140,524,984.34256,300,257.23应付股利318,584,196.29137,207,662.62-其他应付款818,880,550.55710,831,237.05575,90
7、6,355.73流动负债合计7,028,190,246.075,108,057,753.514,250,769,540.40专项应付款10,000,000.0010,000,000.00-非流动负债合计10,000,000.0010,000,000.00-负债合计7,038,190,246.075,118,057,753.514,250,769,540.40实收资本（或股本）943,800,000.00943,800,000.00943,800,000.00资本公积1,374,964,415.721,374,964,415.721,374,964,415.72盈余公积2,176,754,189
8、.471,585,666,147.401,001,133,829.72未分配利润13,903,255,455.6110,561,552,279.697,924,671,271.03少数股东权益150,615,633.82185,582,551.40258,848,779.48归属母公司所有者权益（或股东权益）18,398,774,060.8014,465,982,842.8111,244,569,516.47所有者权益（或股东权益）合计18,549,389,694.6214,651,565,394.2111,503,418,295.95负债和所有者（或股东权益）合计25,587,579,940
9、.6919,769,623,147.7215,754,187,836.351、资产负债表横向结构分析会计年度2010年比2009年同期增减额（元）2009年比2008年同期增减额（元）2010年比2009年同期增减百分比（%）2009年比2008年同期增减百分比（%）货币资金3,145,241,734.051,649,430,264.0832.28%20.38%应收票据-175,949,182.00210,147,674.20-46.21%123.17%应收账款-20,131,714.37-13,438,780.56-94.13%-38.59%预付款项326,742,750.36461,487
10、,550.8227.16%62.23%其他应收款-36,899,591.5213,400,094.98-38.44%16.22%应收利息-870,950.002134.05%-31.29%存货1,381,879,643.061,077,678,627.0332.96%34.60%其中：消耗性生物资产一年内到期的非流动资产-17,000,000.0017,000,000.00-100.00%其他流动资产流动资产合计4,644,699,464.923,414,834,480.5529.67%27.90%持有至到期投资50,000,000.00-32,000,000.00500.00%-76.19%
11、长期股权投资0.000.000.00%0.00%固定资产1,023,125,955.68978,553,244.4032.29%44.68%在建工程69,502,110.71-388,904,662.3135.83%-66.72%工程物资-6,386,239.07-37,453,909.36-25.63%-60.05%无形资产-13,233,589.4520,343,229.45-2.84%4.57%长期待摊费用-2,768,046.6511,323,104.04-12.89%111.60%递延所得税资产53,017,136.8348,739,824.6023.52%27.59%非流动资产合计
12、1,173,257,328.05600,600,830.8228.52%17.09%资产总计5,817,956,792.974,015,435,311.3729.43%25.49%应付账款92,891,751.8317,832,278.8866.77%14.70%预收款项1,222,146,869.96580,157,505.1034.76%19.76%应付职工薪酬36,310,053.84102,941,158.087.83%28.51%应交税费279,357,969.76-115,775,272.89198.80%-45.17%应付股利181,376,533.67137,207,662.6
13、2132.19%其他应付款108,049,313.50134,924,881.3215.20%23.43%流动负债合计1,920,132,492.56857,288,213.1137.59%20.17%专项应付款0.0010,000,000.000.00%非流动负债合计0.0010,000,000.000.00%负债合计1,920,132,492.56867,288,213.1137.52%20.40%实收资本（或股本）0.000.000.00%0.00%资本公积0.000.000.00%0.00%盈余公积591,088,042.07584,532,317.6837.28%58.39%减：库存股未分配利润3,341,703,175.922,636,881,008.6631.64%33.27%少数股东权益-34,966,917.58-73,266,228.08-18.84%-28.30%归属母公司所有者权益（或股东权益）3,932,791,217.993,221,413,326.3427.19%28.65%所有者权益（或股东权益）合计3,897,82
