比较资产负债表分析模板

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,比较资产负债表,,,,,,,,,,,,,,,,,,,

,单位名称,,,,,,,,查验人员：,,,,,,,,,,日期,

,所属时期或截至时间,,,,,,,,复核人员：,,,,,,,,,,单位,

,资产,上年数,本年数,增加(减少),,金额排序,比率排序,结果,负债及所有者权益,上年数,本年数,增加(减少),,金额排序,比率排序,结果,资产类数据清单,,负债权益类数据清单,

,,,,金额,百分比,,,,,,,金额,百分比,,,,金额,百分比,金额,百分比

,货币资金,65000.00,76000.00,11000.00,0.17,,,,短期借款,5000.00,6000.00,1000.00,20.0%,1,1,,11000.00,16.9%,1000.00,20.0%

,短期投资,35000.00,45000.00,10000.00,0.29,,,,应付票据,,,0.00,0.0%,,,,10000.00,28.6%,0.00,0.0%

,应收票据,22000.00,30000.00,8000.00,0.36,,,,应付账款,,,0.00,0.0%,,,,8000.00,36.4%,0.00,0.0%

,应收账款,48000.00,56000.00,8000.00,0.17,,,,预收账款,,,0.00,0.0%,,,,8000.00,16.7%,0.00,0.0%

,减:坏帐准备,12000.00,131000.00,119000.00,9.92,,,,应付工资,,,0.00,0.0%,,,,119000.00,991.7%,0.00,0.0%

,应收账款净额,,,0.00,0.0%,,,,应付福利费,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,预付账款,,,0.00,0.0%,,,,应付股利,,,0.00,0.0%,,,,23000.00,100.0%,0.00,0.0%

,其他应收款,23000.00,46000.00,23000.00,100.0%,,,,未交税金,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,存货,,,0.00,0.0%,,,,其他未交款,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,其中:原材料,0.00,0.00,0.00,0.0%,,,,其他应付款,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,在产品,105000.00,131000.00,26000.00,24.8%,,,,预提费用,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,半成品,,,0.00,0.0%,,,,一年内到期的长期负债,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,产成品,,,0.00,0.0%,,,,流动负债合计,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,分期收款发出商品,,,0.00,0.0%,,,,长期借款,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,包装物,,,0.00,0.0%,,,,应付债券,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,低值易耗品,,,0.00,0.0%,,,,长期应付款,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,待摊费用,0.00,0.00,0.00,0.0%,,,,其他长期负债,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,待处理流动资产净损失,,,0.00,0.0%,,,,长期负债合计,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,流动资产合计,,,0.00,0.0%,,,,递延税款贷项,,,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,长期投资,,,0.00,0.0%,,,,负债合计,0.00,0.00,0.00,0.0%,,,,0.00,0.0%,0.00,0.0%

,固定资产原值,0.00,0.00,0.00,0.0%,,,,实收资本,,,,0.0%,,,,,,0.00,0.0%

,减:累计折旧,0.00,0.00,0.00,0.0%,,,,资本公积,,,,0.0%,,,,,,,

,固定资产净值,,,0.00,0.0%,,,,盈余公积,,,,0.0%,,,,,,,

,固定资产清理,,,0.00,0.0%,,,,其中:公益金,,,,0.0%,,,,,,,

,在建工程,,,0.00,0.0%,,,,未分配利润,,,,0.0%,,,,,,,

,待处理固定资产净损失,,,0.00,0.0%,,,,所有者权益合计,,,0.00,0.0%,,,,,,,

,固定资产合计,0.00,0.00,0.00,0.0%,,,,,,,,,,,,,,,

,无形资产,,,0.00,0.0%,,,,,,,,,,,,,,,

,递延资产,,,0.00,0.0%,,,,,,,,,,,,,,,

,其他长期资产,,,0.00,0.0%,,,,,,,,,,,,,,,

,固定及无形资产合计,0.00,0.00,0.00,0.0%,,,,,,,,,,,,,,,

,递延税款借项,0.00,0.00,0.00,0.0%,,,,,,,,,,,,,,,

,资产总计,,,0.00,0.0%,,,,负债及所有者权益合计,,,0.00,0.0%,,,,,,,

,,,,,,,,,,,,,,,,,,,,,

,一、资产负债表水平分析表的编制,,,,,,,,,,,,,,,,,,,

,将分析期的资产负债表各项目数值，与基期（上年或计划、预算）数进行比较，计算出变动额、变动率以及该项目对资产总额、负债总额，和所有者权益总额的影响程度。,,,,,,,,,,,,,,,,,,,

,二、资产负债表变动情况的分析评价,,,,,,,,,,,,,,,,,,,

,（一）从投资或资产角度进行分析评价,,,,,,,,,,,,,,,,,,,

,1、分析总资产规模的变动状况，以及各类、各项资产的变动状况；,,,,,,,,,,,,,,,,,,,

,2、发现变动幅度较大，或对总资产影响较大的重点类别和重点项目；,,,,,,,,,,,,,,,,,,,

,3、分析资产变动的合理性与效率性。,,,,,,,,,,,,,,,,,,,

,4、考察资产规模变动与所有者权益，总额变动的适应程度，进而评价企业财务结构的稳定性和安全性；,,,,,,,,,,,,,,,,,,,

,5、分析会计政策变动的影响。,,,,,,,,,,,,,,,,,,,

,资产负债表分析，是指基于资产负债表而进行的财务分析。资产负债表反映了公司在特定时点的财务状况，是公司的经营管理活动结果的集中体现。,,,,,,,,,,,,,,,,,,,

,通过分析公司的资产负债表，能够揭示出公司偿还短期债务的能力，公司经营稳健与否或经营风险的大小，以及公司经营管理总体水平的高低等。,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,

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比较资产负债表分析模板

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