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1、资产负债表分析会计0916班 梁慧2009614542112资产负债表分析资产负债表编制单位：云南白药集团股份有限公司 2010 年12 月31 日 单位：元项目期末余额年初余额合并母公司合并母公司流动资产：货币资金1,994,960,614.351,472,768,862.712,283,576,312.861,660,398,977.52结算备付金拆出资金交易性金融资产应收票据783,612,467.01491,141,558.12529,421,066.94479,004,999.49应收账款460,703,536.27197,715,830.56235,497,720.8560,382
2、,791.23预付款项307,986,393.07154,122,295.74243,326,730.55138,260,918.67应收保费应收分保账款应收分保合同准备金应收利息5,167,610.674,632,218.8826,548,831.0923,788,884.00应收股利1,682,320.481,682,320.48其他应收款85,447,764.16525,331,195.6741,559,805.39195,133,218.63买入返售金融资产存货2,728,804,409.20749,366,918.681,649,022,365.49236,836,449.60一年内
3、到期的非流动资产108,927.91其他流动资产流动资产合计6,366,682,794.733,596,761,200.845,009,061,761.082,795,488,559.62非流动资产：发放委托贷款及垫款可供出售金融资产持有至到期投资长期应收款长期股权投资35,178,906.76841,925,774.6236,064,806.92800,437,125.89投资性房地产固定资产236,586,837.9938,166,927.75257,597,389.8677,921,565.39在建工程779,252,687.52698,575,484.24243,374,690.532
4、27,272,952.87工程物资固定资产清理生产性生物资产油气资产无形资产119,594,963.5122,126,279.78377,491,487.83327,475,085.33开发支出商誉12,843,661.6212,843,661.62长期待摊费用4,906,052.2085,789.706,317,888.851,724,379.35递延所得税资产68,010,398.4811,563,719.3452,596,972.8611,979,850.76其他非流动资产10,000,000.0010,000,000.00非流动资产合计1,266,373,508.081,612,443
5、,975.43996,286,898.471,446,810,959.59资产总计7,633,056,302.815,209,205,176.276,005,348,659.554,242,299,519.21流动负债：短期借款10,000,000.0010,000,000.00向中央银行借款吸收存款及同业存放拆入资金交易性金融负债应付票据370,666,388.91345,582,827.84应付账款1,486,327,649.66617,540,417.94768,607,120.00107,558,908.37预收款项160,519,703.8058,404,616.21267,697,
6、437.83177,816,080.76卖出回购金融资产款应付手续费及佣金应付职工薪酬23,578,150.415,684,263.1540,802,556.5819,145,524.23应交税费153,038,745.7353,434,026.9486,251,036.7299,459,839.45应付利息312,000.00345,040.00应付股利843,994.42843,994.42其他应付款825,286,698.841,236,568,744.91670,024,797.10780,546,042.72应付分保账款保险合同准备金代理买卖证券款代理承销证券款一年内到期的非流动负债
7、其他流动负债流动负债合计3,030,573,331.771,971,632,069.152,190,154,810.491,184,526,395.53非流动负债：长期借款6,684,882.146,684,882.14应付债券长期应付款4,944,832.434,944,832.43专项应付款预计负债递延所得税负债其他非流动负债176,284,186.69170,810,843.46173,689,241.96170,810,843.46非流动负债合计187,913,901.26170,810,843.46185,318,956.53170,810,843.46负债合计3,218,487,2
8、33.032,142,442,912.612,375,473,767.021,355,337,238.99所有者权益（或股东权益）：实收资本（或股本）694,266,479.00694,266,479.00534,051,138.00534,051,138.00资本公积1,250,670,854.231,214,316,255.401,397,462,256.071,374,531,596.40减：库存股专项储备盈余公积273,935,101.21264,558,895.92245,274,080.11235,897,874.82一般风险准备未分配利润2,195,063,866.80893,6
9、20,633.341,404,366,535.14742,481,671.00外币报表折算差额-264,452.39-80,079.08归属于母公司所有者权益合计4,413,671,848.853,066,762,263.663,581,073,930.242,886,962,280.22少数股东权益897,220.9348,800,962.29所有者权益合计4,414,569,069.783,066,762,263.663,629,874,892.532,886,962,280.22负债和所有者权益总计7,633,056,302.815,209,205,176.276,005,348,659
10、.554,242,299,519.21母公司的资产负债表分析（一） 项目分析项目年末年初金额比重金额比重流动资产：货币资金1,472,768,862.7128.27%1,660,398,977.5239.14%应收票据491,141,558.129.43%479,004,999.4911.29%其他应收款525,331,195.6710.08%195,133,218.634.60%存货749,366,918.6814.39%236,836,449.605.58%流动资产合计3,596,761,200.8469.05%2,795,488,559.6265.90%非流动资产：长期股权投资841,9
11、25,774.6216.16%800,437,125.8918.87%在建工程698,575,484.2413.41%227,272,952.875.36%非流动资产合计1,612,443,975.4330.95%1,446,810,959.5934.10%资产总计5,209,205,176.27100.00%4,242,299,519.21100.00%流动负债：应付账款617,540,417.9411.85%107,558,908.372.54%预收款项58,404,616.211.12%177,816,080.764.19%应交税费53,434,026.941.03%99,459,839
12、.452.34%其他应付款1,236,568,744.9123.74%780,546,042.7218.40%流动负债合计1,971,632,069.1537.85%1,184,526,395.5327.92%非流动负债：其他非流动负债170,810,843.463.28%170,810,843.464.03%非流动负债合计170,810,843.463.28%170,810,843.464.03%负债合计2,142,442,912.6141.13%1,355,337,238.9931.95%所有者权益（或股东权益）：实收资本（或股本）694,266,479.0013.33%534,051,138.0012.59%资本公积1,214,316,255.4023.31%1,374,531,596.4032.40%盈余公积264,558,895.925.08%235,897,874.825.56%未分配利润893,620,633.3417.15%742,481,671.0017.50%
