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1、包钢钢铁上市公司财务报表分析报告-2011年报10商会计 浦笑月 1010404113一、 资产负债表分析期末余额年初余额增减金额增减百分比年初结构百分比年末结构百分比流动资产货币资金4,046,437,097.303,490,823,138.53555,613,958.7715.92%8.23%8.14%交易性金融资产26,070,449.2631,381,597.22-5,311,147.96-16.92%0.07%0.05%应收票据6,226,356,384.613,680,299,588.972,546,056,795.6469.18%8.68%12.52%应收账款1,000,995,
2、213.14885,570,733.17115,424,479.9713.03%2.09%2.01%预付款项524,422,800.13988,822,994.71-464,400,194.58-46.96%2.33%1.05%其他应收款745,156,775.37232,947,127.71512,209,647.66219.88%0.55%1.50%存货13,724,715,113.5911,232,271,001.412,492,444,112.1822.19%26.49%27.60%其他流动资产30,570,918.9838,870,918.97-8,299,999.99-21.35%
3、0.09%0.06%流动资产合计26,324,724,752.3820,580,987,100.695,743,737,651.6927.91%48.54%52.93%非流动资产长期股权投资357,745,697.01289,401,362.3468,344,334.6723.62%0.68%0.72%固定资产16,562,659,819.1916,540,808,602.3121,851,216.880.13%39.01%33.30%在建工程5,848,137,463.294,208,338,634.331,639,798,828.9638.97%9.92%11.76%工程物资829,059
4、.83829,059.830.00%0.00%无形资产206,864.00232,722.00-25,858.00-11.11%0.00%0.00%递延所得税资产638,779,090.43783,102,803.67-144,323,713.24-18.43%1.85%1.28%非流动资产合计23,408,357,993.7521,821,884,124.651,586,473,869.107.27%51.46%47.07%资产总计49,733,082,746.1342,402,871,225.347,330,211,520.7917.29%100.00%100.00%流动负债短期借款3,0
5、25,300,000.001,520,000,000.001,505,300,000.0099.03%3.58%6.08%应付票据4,209,830,000.003,253,980,000.00955,850,000.0029.37%7.67%8.46%应付账款9,544,811,797.187,356,535,056.802,188,276,740.3829.75%17.35%19.19%预收款项4,702,030,909.174,767,616,019.04-65,585,109.87-1.38%11.24%9.45%应付职工薪酬287,490,958.04237,396,596.4250
6、,094,361.6221.10%0.56%0.58%应交税费-605,165,162.05-581,798,054.73-23,367,107.324.02%-1.37%-1.22%应付利息143,856,159.4046,810,000.0097,046,159.40207.32%0.11%0.29%应付股利267,940.08267,940.080.000.00%0.00%0.00%其他应付款935,931,203.221,010,697,526.25-74,766,323.03-7.40%2.38%1.88%一年内到期的非流动负债4,968,476,300.002,199,165,11
7、1.662,769,311,188.34125.93%5.19%9.99%流动负债合计27,212,830,105.0419,810,670,195.527,402,159,909.5237.36%46.72%54.72%非流动负债长期借款4,983,242,894.827,260,817,914.82-2,277,575,020.00-31.37%17.12%10.02%应付债券3,000,000,000.001,000,000,000.002,000,000,000.00200.00%2.36%6.03%长期应付款1,514,368,292.001,513,651,266.00717,02
8、6.000.05%3.57%3.04%递延所得税负债1,435,164.342,762,951.33-1,327,786.99-48.06%0.01%0.00%非流动负债合计9,499,046,351.169,777,232,132.15-278,185,780.99-2.85%23.06%19.10%负债合计36,711,876,456.2029,587,902,327.677,123,974,128.5324.08%69.78%73.82%所得税权益实收资本6,423,643,659.006,423,643,659.000.000.00%15.15%12.92%资本公积3,790,600,
9、601.344,092,326,505.24-301,725,903.90-7.37%9.65%7.62%专项储备11,686,062.808,111,784.983,574,277.8244.06%0.02%0.02%盈余公积874,646,179.09874,646,179.090.000.00%2.06%1.76%未分配利润1,791,605,295.951,373,774,510.92417,830,785.0330.41%3.24%3.60%归属于母公司所有者12,892,181,798.1812,772,502,639.23119,679,158.950.94%30.12%25.9
10、2%权益合计少数股东权益129,024,491.7542,466,258.4486,558,233.31203.83%0.10%0.26%所有者权益合计13,021,206,289.9312,814,968,897.67206,237,392.261.61%30.22%26.18%负债和所有者权益49,733,082,746.1342,402,871,225.347,330,211,520.7917.29%100.00%100.00%通过计算得出该公司资产总额增加，该公司呈现繁荣的趋势。该公司负债总额增加，流动负债增加，非流动负债减少。该公司所有者权益增加，未分配利润增加。公司呈现盈利状态。经
11、分析，该公司属于负债变动型。资产的增长大多数由于负债所引起的，该企业经营规模扩大了，但并不代表企业经营出色。对于这种变化，是不能作出良好评价的，只能说是企业理财的结果。资产负债表的横向结构分析：1、其他应收款、应收票据较快增长，但预付款项、其他流动资产和递延所得税资产的下降，使总资产变化不大；2、应付利息、应付债券和少数股东权益大幅增加，短期借款、一年内到期的非流动负债稍有增加，未分配利润有所增加资产负债表的纵向结构分析：1、固定资产占总资产比重较大，其次是存货、应收票据和在建工程，应收票据和固定资产变动比较大；2、归属于母公司所有者所占比重较大，其次是应付账款、长期借款和实收资本，而长期借款
12、所占比重明显下降。二、利润表分析项目本期金额上期金额上期结构百分比本期结构百分比增减金额增减百分比营业总收入42,814,922,834.1440,090,326,471.67100%100%2,724,596,362.476.80%其中：营业收入42,814,922,834.1440,090,326,471.672,724,596,362.476.80%营业总成本42,158,308,572.0539,718,774,690.972,439,533,881.086.14%其中：营业成本39,866,243,776.7838,001,409,280.5494.79%93.11%1,864,83
13、4,496.244.91%营业税金及附加183,635,925.24163,578,854.060.41%0.43%20,057,071.1812.26%销售费用470,373,186.45440,625,717.361.10%1.10%29,747,469.096.75%管理费用635,118,789.50506,903,219.251.26%1.48%128,215,570.2525.29%财务费用933,345,374.70708,052,898.201.77%2.18%225,292,476.5031.82%资产减值损失69,591,519.38-101,795,478.44-0.25%0.16%171,386,997.82-168.36%加：公允价值变动损益-5,311,147.96-17,466,559.67-0.04%-0.01%12,155,411.71-69.59%投资收益22,183,817.9027,214,276.340.07%0.05%-5,030,458.44-18.48%其中：对联营企业和合营企业的投资收益4,641,070.332,43
