上海建工资产负债表水平分析垂直分析.docx

上海建工集团股份有限公司资产负债表水平分析表 金额单位：元项目2014年2015年变动情况对总额的影响（%）变动额变动（%）流动资产：货币资金31,504,929,264.5538,819,889,700.697,314,960,436.14 23.218463296.24858861交易性金融资产133,705,355.65106,312,773.43-27,392,582.22 -20.48727374-0.023399303应收票据1,383,189,277.961,395,846,471.7612,657,193.80 0.9150731570.010812033应收账款12,067,555,246.5615,882,180,852.113,814,625,605.55 31.61059163.258531105预付款项1,615,293,739.962,116,279,549.58500,985,809.62 31.015152060.427952311其他应收款4,166,160,169.872,519,047,057.81-1,647,113,112.06 -39.5355206-1.406997662应收关联公司款应收利息72,605,981.1862,863,735.50-9,742,245.68 -13.41796574-0.008322025应收股利699,703.55300,000.00-399,703.55 -57.12469945-0.000341435存货41,435,499,823.1048,862,824,064.167,427,324,241.06 17.92502636.344572068其中:消耗性生物资产一年内到期的非流动资产1,087,419,238.581,467,186,434.40379,767,195.82 34.923715010.324404895其他流动资产27,345,188.9544,694,737.7717,349,548.82 63.446439710.014820339流动资产合计93,494,402,989.91111,277,425,377.2117,783,022,387.30 19.0204138615.19062094非流动资产：可供出售金融资产1,181,740,471.132,949,269,018.741,767,528,547.61 149.56994291.509858987持有至到期投资长期应收款10,247,406,057.6611,341,731,893.741,094,325,836.08 10.679052140.93479548长期股权投资670,761,459.02957,931,633.82287,170,174.80 42.812563380.245306629投资性房地产962,328,849.561,495,087,211.56532,758,362.00 55.361362414.321780384固定资产5,812,546,694.406,672,427,403.08859,880,708.68 14.793527760.734527664在建工程844,300,095.503,020,640,938.782,176,340,843.28 257.76863641.859074799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3,094,904,830.023,489,082,439.24394,177,609.22 12.736340240.336714565开发支出商誉243,269,372.56257,575,945.1214,306,572.56 5.8809592060.012220966长期待摊费用53,999,745.2735,671,214.53-18,328,530.74 -33.9418837-0.015656605递延所得税资产449,644,282.28547,905,812.6698,261,530.38 21.853170220.083937006其他非流动资产10,498,202.48155,498,202.48145,000,000.00 1381.188830.123861962非流动资产合计23,571,400,059.8830,922,821,713.757,351,421,653.87 31.187887166.279734527资产总计117,065,803,049.79142,200,247,090.9625,134,444,041.17 21.4703554621.47035546流动负债：短期借款4,469,168,753.564,594,684,677.12125,515,923.56 2.8084847650.107218266交易性金融负债应付票据2,324,208,917.262,573,694,185.33249,485,268.07 10.734201480.213115412应付账款20,989,652,273.7723,936,304,984.452,946,652,710.68 14.038597082.51709093预收款项34,555,221,439.7942,962,849,106.478,407,627,666.68 24.330990567.181967276应付职工薪酬249,960,990.17344,379,153.7094,418,163.53 37.773159510.080653924应交税费2,459,989,834.663,112,513,894.45652,524,059.79 26.525477890.557399379应付利息155,646,488.92193,737,488.1838,090,999.26 24.472764870.03253811应付股利58,617,502.2160,085,677.811,468,175.60 2.5046710360.001254146其他应付款11,081,966,757.4316,029,923,982.164,947,957,224.73 44.648728274.226646122应付关联公司款一年内到期的非流动负债4,104,834,362.433,758,708,000.00-346,126,362.43 -8.432163928-0.295668208其他流动负债流动负债合计80,449,267,320.2097,566,881,149.6717,117,613,829.47 21.2775260714.62221536非流动负债：长期借款12,327,289,095.9512,552,832,230.02225,543,134.07 1.8296247640.192663552应付债券3,200,000,000.006,079,590,225.632,879,590,225.63 89.987194552.459804786长期应付款29,152,469.7144,127,025.2914,974,555.58 51.366336130.012791571专项应付款1,645,411.262,823,864.581,178,453.32 71.620594110.001006659预计负债5,337,016.666,511,279.581,174,262.92 22.002234480.001003079递延所得税负债1,015,373,727.141,312,661,995.18297,288,268.04 29.2787040.253949711其他非流动负债452,068,421.00-452,068,421.00 -100-0.386166079非流动负债合计17,446,369,418.1520,830,884,171.683,384,514,753.53 19.399536222.89112163负债合计97,895,636,738.35118,397,765,321.3520,502,128,583.00 20.9428420617.51333699股东权益：实收资本(或股本)4,571,703,259.005,943,214,237.001,371,510,978.00 30.000000011.17157269资本公积5,519,060,683.724,071,397,174.10-1,447,663,509.62 -26.23025171-1.236623738盈余公积726,637,575.33818,338,726.9391,701,151.60 12.619929760.078332997减:库存股未分配利润7,032,854,176.487,982,772,210.07949,918,033.59 13.506863780.811439386少数股东权益1,211,839,902.431,766,872,460.97555,032,558.54 45.800815560.474120148外币报表折算价差非正常经营项目收益调整所有者权益(或股东权益)合计19,170,166,311.4423,802,481,769.614,632,315,458.17 24.164190253.957018478负债和所有者(或股东权益)合计117,065,803,049.79142,200,247,090.9625,134,444,041.17 21.4703554621.47035546分析评价：1、该公司总资产本期增加25134444041.17元，增长幅度为21.47%，说明上海建工公司本年资产规模有较大幅度的增长。2、流动资产本期增30元，增长幅度为19.02%，使总资产规模增长了15.19%，非流动资产本期增加了7351421653.87元，增长幅度为31.19%，使总资产规模增加了6.28%。3、本期总资产的增长主要体现在流动资产的增长上，说明该公司资产的流动性有所增强。尽管流动资产的各项目都有不同程度的增减变动，但其增长主要体现在三个方面：货币资金、应收账款和存货。货币资金本期增长了7314960436.14元，增长幅度为23.22%，使总资产规模增加了6.25%。公司偿债能力提高，更大程度上满足了建筑业公司对资金流动性的要求。应收账款本期增长了3814625605.55元，增长幅度为31.61%，使总资产规模增加了3.26%。存货本期增长了7427324241.06元，增长幅度为17.93%，使总资产规模增加了6.34%。4、非流动资产的变动主要体现在投资性房地产的增加，本期增长了532758362元，增长幅度为55.36%，使总资产规模增加了4.32%。5、该公司负债本期增长了20502128583元，增长幅度为20.94%，使总资产规模增加了17.51%。权益总额本期增长了4632315458.17元，增长幅度为24.16%，使总资产规模增加了3.96%。负债的增长主要体现在预收账款和其他应付款两方面，说明该公司面临的偿债压力增加。上海建工集团股份有限公司资产负债表垂直分析表 金额单位：元项目2014年2015年2014年(%)2015年(%)变动情况(%)流动资产：货币资金31,504,929,264.5538,819,889,700.6926.9121540627.299453060.387299交易性金融资产133,705,355.65106,312,773.430.1142138460.074762721-0.039451125应收票据1,383,189,277.961,395,846,471.761.1815485320.981606221-0.199942311应收账款12,067,555,246.5615,882,180,852.1110.3083521711.168884150.860531978预付款项1,615,293,739.962,116,279,549.581.3798169051.488239010.108422105其他应收款4,166,160,169.872,519,047,057.813.558819111.771478678-1.787340431应收关联公司款应收利息72,605,981.1862,863,735.500.0620215120.044207895-0.017813617应收股利699,703.55300,000.000.0005977010.00021097-0.000386731存货41,435,499,823.1048,862,824,064.1635.3950502634.36198253-1.033067726其中:消耗性生物资产一年内到期的非流动资产1,087,419,238.581,467,186,434.400.9288957241.0317748840.10287916其他流动资产27,345,188.9544,694,737.770.0233588190.0314308440.008072025流动资产合计93,494,402,989.91111,277,425,377.2179.8648286378.25403096-1.610797674非流动资产：可供出售金融资产1,181,740,471.132,949,269,018.741.0094668472.0740252421.064558395持有至到期投资长期应收款10,247,406,057.6611,341,731,893.748.7535435557.975887613-0.777655941长期股权投资670,761,459.02957,931,633.820.5729781380.6736497670.100671629投资性房地产962,328,849.561,495,087,211.560.8220409591.051395650.229354691固定资产5,812,546,694.406,672,427,403.084.9651961064.692275534-0.272920572在建工程844,300,095.503,020,640,938.780.7212183862.1242163781.402997992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3,094,904,830.023,489,082,439.242.6437309182.453640209-0.19009071开发支出商誉243,269,372.56257,575,945.120.2078056670.181136074-0.026669593长期待摊费用53,999,745.2735,671,214.530.0461276850.025085199-0.021042487递延所得税资产449,644,282.28547,905,812.660.384095330.3853058090.001210479其他非流动资产10,498,202.48155,498,202.480.0089677790.109351570.100383791非流动资产合计23,571,400,059.8830,922,821,713.7520.1351713721.745969041.610797674资产总计117,065,803,049.79142,200,247,090.961001000流动负债：短期借款4,469,168,753.564,594,684,677.123.8176552313.231136915-0.586518316交易性金融负债应付票据2,324,208,917.262,573,694,185.331.9853867281.809908378-0.175478351应付账款20,989,652,273.7723,936,304,984.4517.9297896816.83281532-1.096974355预收款项34,555,221,439.7942,962,849,106.4729.5177759330.212921560.695145622应付职工薪酬249,960,990.17344,379,153.700.2135217830.2421790120.028657229应交税费2,459,989,834.663,112,513,894.452.1013735612.1888245330.087450972应付利息155,646,488.92193,737,488.180.132956410.1362427230.003286313应付股利58,617,502.2160,085,677.810.0500722680.042254271-0.007817997其他应付款11,081,966,757.4316,029,923,982.169.4664423511.272782091.806339737应付关联公司款一年内到期的非流动负债4,104,834,362.433,758,708,000.003.5064333522.643249978-0.863183374其他流动负债流动负债合计80,449,267,320.2097,566,881,149.6768.721407368.61231478-0.109092519非流动负债：长期借款12,327,289,095.9512,552,832,230.0210.530222138.827574134-1.702647994应付债券3,200,000,000.006,079,590,225.632.7335053594.2753724761.541867117长期应付款29,152,469.7144,127,025.290.0249026350.0310316090.006128974专项应付款1,645,411.262,823,864.580.0014055440.0019858370.000580293预计负债5,337,016.666,511,279.580.0045589890.0045789511.99623E-05递延所得税负债1,015,373,727.141,312,661,995.180.8673529760.9231080970.055755121其他非流动负债452,068,421.000.3861660790-0.386166079非流动负债合计17,446,369,418.1520,830,884,171.6814.9030450914.64897889-0.254066208负债合计97,895,636,738.35118,397,765,321.3583.6244523983.26129366-0.363158728股东权益：实收资本(或股本)4,571,703,259.005,943,214,237.003.9