论文伊利股份有限公司资产负债表分析

内蒙古伊利实业集团股份有限公司

2011年母公司资产负债表水平分析项目流动资产：

2011

2010

变动额

变动率货币资金交易性金融资产

2,617,966,501.22

2,638,955,990.90

-20,989,489.68

-0.80%应收票据

101,310,000.00

7,500,000.00

93,810,000.00

1250.80%应收账款

4,164,061,782.20

2,769,052,246.95

1,395,009,535.25

50.38%预付款项

104,184,668.87

174,619,892.47

-70,435,223.60

-40.34%应收利息应收股利其他应收款

211,273,683.54

63,167,309.09

148,106,374.45

234.47%存货一年内到期的非流动资产其他流动资产

1,435,493,909.26

1,131,233,760.59

304,260,148.67

26.90%流动资产合计非流动资产：可供出售金融资产持有至到期投资长期应收款

8,634,290,545.09

6,784,529,200.00

1,849,761,345.09

27.26%14,316,800.00

17,735,872.00

-3,419,072.00

-19.28%长期股权投资投资性房地产

5,067,176,876.86

4,535,532,197.53

531,644,679.33

11.72%固定资产在建工程

866,782,176.51382,688,038.87

881,673,657.83144,419,252.31

-14,891,481.32238,268,786.56

-1.69%164.98%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

95,598,507.13

91,265,584.41

4,332,922.72

4.75%开发支出商誉长期待摊费用

25,078,439.11

2,408,207.31

22,670,231.80

941.37%递延所得税资产 163,260,239.76

192,992,364.26

-29,732,124.50

-15.41%其他非流动资产非流动资产合计 6,614,901,078.24 5,866,027,135.65 748,873,942.59 12.77%资产总计 15,249,191,623.33 12,650,556,335.65 2,598,635,287.68 20.54%流动负债：短期借款 2,093,622,125.76 2,579,789,068.00 -486,166,942.24 -18.85%交易性金融负债应付票据

122,230,000.00

179,400,000.00

-57,170,000.00

-31.87%应付账款

3,254,418,078.10

3,004,170,685.09

250,247,393.01

8.33%预收款项

2,982,993,431.78

1,806,041,304.62

1,176,952,127.16

65.17%应付职工薪酬应交税费应付利息应付股利其他应付款

959,120,246.0354,458,713.467,751,541.789,431,457.52685,520,835.09

679,592,775.92-9,302,834.331,429,560.009,431,457.52728,906,281.81

279,527,470.1163,761,547.796,321,981.78--43,385,446.72

41.13%-685.40%442.23%-5.95%一年内到期的非流动负债

2,550,000.00

2,550,000.00

0.00%其他流动负债流动负债合计非流动负债：

10,172,096,429.52

8,979,458,298.63

1,192,638,130.89

13.28%长期借款

2,839,000.00

5,389,000.00

-2,550,000.00

-47.32%应付债券长期应付款专项应付款

22,273,392.78

34,036,145.35

-11,762,752.57

-34.56%预计负债递延所得税负债 2,007,720.00其他非流动负债 64,733,560.47非流动负债合计 91,853,673.25

2,520,580.8065,984,209.08107,929,935.23

-512,860.80-1,250,648.61-16,076,261.98

-20.35%-1.90%-14.90%负债合计所有者权益：实收资本（或股本）

10,263,950,102.771,598,645,500.00

9,087,388,233.86

1,176,561,868.91

12.95%799,322,750.00

799,322,750.00

100.00%资本公积 1,728,702,465.49减：库存股专项储备

2,529,431,426.69

-800,728,961.20

-31.66%盈余公积一般风险准备

532,015,115.13

406,917,510.69

125,097,604.44

30.74%未分配利润

1,125,878,439.94

-172,503,585.59

1,298,382,025.53

-752.67%所有者权益合计 4,985,241,520.56 3,563,168,101.79 1,422,073,418.77 39.91%负债和所有者权益总计 15,249,191,623.33 12,650,556,335.65 2,598,635,287.68 20.54%内蒙古伊利实业集团股份有限公司

年母公司资产负债表垂直分析项目流动资产：

2011

2010

垂直分析结果货币资金

2,617,966,501.22

2,638,955,990.90

20.86%交易性金融资产应收票据应收账款预付款项

101,310,000.004,164,061,782.20104,184,668.87

7,500,000.002,769,052,246.95174,619,892.47

0.06%21.89%1.38%应收利息应收股利其他应收款存货

211,273,683.541,435,493,909.26

63,167,309.091,131,233,760.59

0.50%8.94%一年内到期的非流动资产其他流动资产流动资产合计

8,634,290,545.09

6,784,529,200.00

53.63%非流动资产：可供出售金融资产

14,316,800.00

17,735,872.00

0.14%持有至到期投资长期应收款长期股权投资

5,067,176,876.86

4,535,532,197.53

35.85%投资性房地产固定资产在建工程

866,782,176.51382,688,038.87

881,673,657.83144,419,252.31

6.97%1.14%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

95,598,507.13

91,265,584.41

0.72%开发支出商誉长期待摊费用

25,078,439.11

2,408,207.31

0.02%递延所得税资产

163,260,239.76

192,992,364.26

1.53%其他非流动资产非流动资产合计资产总计

6,614,901,078.2415,249,191,623.33

5,866,027,135.6512,650,556,335.65

46.37%100.00%流动负债：短期借款

2,093,622,125.76

2,579,789,068.00

20.39%交易性金融负债应付票据应付账款预收款项应付职工薪酬应交税费应付利息应付股利其他应付款

122,230,000.003,254,418,078.102,982,993,431.78959,120,246.0354,458,713.467,751,541.789,431,457.52685,520,835.09

179,400,000.003,004,170,685.091,806,041,304.62679,592,775.92-9,302,834.331,429,560.009,431,457.52728,906,281.81

1.42%23.75%14.28%5.37%-0.07%0.01%0.07%5.76%一年内到期的非流动负债

2,550,000.00

0.00%其他流动负债流动负债合计

10,172,096,429.52

8,979,458,298.63

70.98%非流动负债：

长期借款

2,839,000.00

5,389,000.00

0.04%应付债券长期应付款专项应付款

22,273,392.78

34,036,145.35

0.27%预计负债递延所得税负债其他非流动负债非流动负债合计负债合计

2,007,720.0064,733,560.4791,853,673.2510,263,950,102.77

2,520,580.8065,984,209.08107,929,935.239,087,388,233.86

0.02%0.52%0.85%71.83%所有者权益：实收资本（或股本）资本公积

1,598,645,500.001,728,702,465.49

799,322,750.002,529,431,426.69

6.32%19.99%减：库存股专项储备盈余公积

532,015,115.13

406,917,510.69

3.22%一般风险准备未分配利润所有者权益合计

1,125,878,439.944,985,241,520.56

-172,503,585.593,563,168,101.79

-1.36%28.17%负债和所有者权益总计

15,249,191,623.33

12,650,556,335.65

100.00%内蒙古伊利公司母公司资产负债表项目分析解读一、