爱尔眼科结构财务分析报表.doc

爱尔眼科08年12月31到11年12月31的结构财务报表分析：结构资产负债表名称：爱尔眼科报表日期：2011-12-31字段项目行次数值占本类别比例占总类别比例占营业收入比例货币资金1636,007,000.72.97%36.94%48.53%交易性金融资产20.0.%0.%0.%短期投资30.0.%0.%0.%应收票据40.0.%0.%0.%应收股利50.0.%0.%0.%应收利息61,611,830.0.18%0.09%0.12%应收账款749,205,200.5.65%2.86%3.75%坏账准备80.0.%0.%0.%应收账款净额949,205,200.5.65%2.86%3.75%预付货款1046,103,000.5.29%2.68%3.52%应收补贴款110.0.%0.%0.%其他应收款1221,403,100.2.46%1.24%1.63%一年内到期的非流动资产1339,188,700.4.5%2.28%2.99%内部应收款140.0.%0.%0.%待摊费用150.0.%0.%0.%存货1678,126,800.8.96%4.54%5.96%其中_消耗性生物资产170.0.%0.%0.%准备存货变动损失准备180.0.%0.%0.%存货净额1978,126,800.8.96%4.54%5.96%待转其他业务支出200.0.%0.%0.%待处理流动资产损失210.0.%0.%0.%一年内到期的长期债券投资220.0.%0.%0.%影响流动资产其他科目230.0.%0.%0.%其他流动资产240.0.%0.%0.%流动资产合计25871,645,000.100.%50.62%66.51%可供出售金融资产260.00.%0.%持有至到期投资270.00.%0.%长期应收款280.00.%0.%长期股权投资290.00.%0.%投资性房地产300.00.%0.%长期债权投资310.00.%0.%长期投资减值准备320.00.%0.%长期投资330.00.%0.%合并价差340.0.%0.%0.%固定资产原价35818,357,000.5315.73%47.53%62.44%累计折旧36312,992,000.2033.08%18.18%23.88%固定资产净值37505,366,000.3282.66%29.35%38.56%工程物资380.0.%0.%0.%在建工程3913,090,400.85.03%0.76%1.%生产性生物资产400.0.%0.%0.%油气资产410.0.%0.%0.%固定资产清理420.0.%0.%0.%待处理固定资产净损失430.0.%0.%0.%其他440.0.%0.%0.%固定资产合计45518,456,400.3367.69%30.11%39.56%无形资产4615,395,000.4.72%0.89%1.17%递延资产470.0.%0.%0.%开发支出486,722,520.2.06%0.39%0.51%商誉49130,235,000.39.95%7.56%9.94%开办费500.0.%0.%0.%长期待摊费用51173,615,000.53.26%10.08%13.25%无形资产及递延资产合计52325,967,520.100.%18.93%24.87%其他长期资产530.0.%0.%0.%递延所得税资产545,773,010.0.68%0.34%0.44%其他非流动资产550.0.%0.%0.%影响非流动资产其他科目560.0.%0.%0.%非流动资产合计57850,197,000.100.%49.38%64.87%资产总计581,721,840,000.100.%131.38%短期借款590.0.%0.%0.%交易性金融负债600.0.%0.%0.%应付账款61151,353,792.62.49%8.79%11.55%应付票据620.0.%0.%0.%应付职工薪酬6339,507,300.16.31%2.29%3.01%应付福利费640.0.%0.%0.%预收账款659,397,040.3.88%0.55%0.72%其他应付款669,701,850.4.01%0.56%0.74%一年内到期的非流动负债670.0.%0.%0.%内部应付款680.0.%0.%0.%应交税费6932,248,900.13.31%1.87%2.46%未付股利700.0.%0.%0.%其他未交款710.0.%0.%0.%预提费用720.0.%0.%0.%待扣税金730.0.%0.%0.%住房周转金740.0.%0.%0.%一年内到期的长期负债750.0.%0.%0.%其他流动负债760.0.%0.%0.%流动负债合计77242,209,000.100.%14.07%18.48%其他非流动负债780.0.%0.%影响非流动负债其他科目790.0.%0.%非流动负债合计8066,349,700.3.85%5.06%长期负债8164,000,000.99.86%3.72%4.88%应付债券820.0.%0.%0.%长期应付款830.0.%0.%0.%其他长期负债8487,275.40.14%0.01%0.01%待转销汇税收益850.0.%0.%0.%长期负债合计8664,087,275.4100.%3.72%4.89%递延所得税负债872,262,430.0.13%0.17%负债合计88308,558,000.17.92%23.54%少数股东权益8945,690,400.3.23%2.65%3.49%影响所有者权益其他科目900.0.%0.%0.%实收资本91427,200,000.30.23%24.81%32.6%资本公积92537,372,000.38.02%31.21%41.%减_库存股930.0.%0.%0.%盈余公积9437,872,400.2.68%2.2%2.89%其中_公益金950.0.%0.%0.%未分配利润96365,148,000.25.84%21.21%27.86%外币报表折算差额9