小天鹅资产负债表分析.docx

资产负债表垂直分析会计年度2011年11年比重2012年12年比重变动情况货币资金2,415,450,000.0026.41%1,404,290,000.0016.71%-9.70%交易性金融资产4,292,300.000.05%1,224,590.000.01%-0.03%应收票据2,757,920,000.0030.16%2,262,810,000.0026.93%-3.23%应收账款929,389,000.0010.16%722,199,000.008.59%-1.57%预付款项250,052,000.002.73%97,188,400.001.16%-1.58%其他应收款15,548,400.000.17%16,984,500.000.20%0.03%存货809,401,000.008.85%952,748,000.0011.34%2.49%其他流动资产112,053,000.001.23%1,201,170,000.0014.29%13.07%流动资产合计7,294,110,000.0079.76%6,658,620,000.0079.23%-0.52%可供出售金融资产284,592.000.00%286,944.000.00%0.00%长期股权投资5,838,850.000.06%5,695,850.000.07%0.00%投资性房地产5,242,950.000.06%5,049,500.000.06%0.00%固定资产原值17,735,800,000.00193.94%1,771,190,000.0021.08%-172.86%累计折旧382,757,000.004.19%457,588,000.005.45%1.26%固定资产净值1,390,820,000.0015.21%1,313,600,000.0015.63%0.42%固定资产减值准备25,486,200.000.28%16,305,000.000.19%-0.08%固定资产净额1,365,330,000.0014.93%1,297,300,000.0015.44%0.51%无形资产316,860,000.003.46%308,714,000.003.67%0.21%长期待摊费用52,754,900.000.58%27,729,900.000.33%-0.25%递延所得税资产104,762,000.001.15%100,309,000.001.19%0.05%非流动资产合计1,851,080,000.0020.24%1,745,080,000.0020.77%0.52%资产总计9,145,190,000.00100.00%8,403,710,000.00100.00%100.00%短期借款6,961,490.000.08%-应付票据1,539,320,000.0016.83%1,003,090,000.0011.94%-4.90%应付账款2,815,490,000.0030.79%2,129,980,000.0025.35%-5.44%预收款项485,754,000.005.31%804,442,000.009.57%4.26%应付职工薪酬135,481,000.001.48%125,903,000.001.50%0.02%应交税费1,463,880.000.02%-3,821,050.00-0.05%-0.06%应付股利2,838,070.000.03%3,710,210.000.04%0.01%其他应付款165,405,000.001.81%71,726,400.000.85%-0.96%流动负债合计5,152,710,000.0056.34%4,135,030,000.0049.20%-7.14%专项应付款-2,607,430.000.03%0.03%预计非流动负债20,152,600.000.22%14,041,400.000.17%-0.05%递延所得税负债671,489.000.01%211,685.000.00%0.00%其他非流动负债6,621,250.000.07%1,271,800.000.02%-0.06%非流动负债合计27,445,400.000.30%18,132,300.000.22%-0.08%负债合计5,180,160,000.0056.64%4,153,160,000.0049.42%-7.22%实收资本（或股本）632,488,000.006.92%632,488,000.007.53%0.61%资本公积1,096,160,000.0011.99%1,129,410,000.0013.44%1.45%盈余公积249,434,000.002.73%270,617,000.003.22%0.49%未分配利润1,465,610,000.0016.03%1,656,320,000.0019.71%3.68%少数股东权益523,884,000.005.73%564,333,000.006.72%0.99%外币报表折算价差-2,544,560.00-0.03%-2,621,130.00-0.03%0.00%归属母公司所有者权益（或股东权益）3,441,140,000.0037.63%3,686,210,000.0043.86%6.24%所有者权益（或股东权益）合计3,965,030,000.0043.36%4,250,540,000.0050.58%7.22%负债和所有者（或股东权益）合计9,145,190,000.00100.00%8,403,710,000.00100.00%100.00%资产负债表趋势分析会计年度2008/12/312009/12/312010/12/312011/12/312012/12/31货币资金100%137.94%72.50%390.85%227.23%交易性金融资产100%-应收票据100%158.65%63.03%723.80%593.86%应收账款100%206.93%48.33%219.89%170.87%预付款项100%62.87%159.05%237.33%92.24%应收股利100%0.00%-其他应收款100%25.44%393.05%15.60%17.04%存货100%63.37%157.80%116.46%137.09%其他流动资产100%-流动资产合计100%123.99%80.65%313.92%286.57%可供出售金融资产100%4.44%2252.23%4.04%4.07%长期股权投资100%65.82%151.92%2.67%2.60%投资性房地产100%0.00%-17.20%16.57%固定资产原值100%75.90%131.75%1740.89%173.85%累计折旧100%32.29%309.67%74.16%88.66%固定资产净值100%120.68%82.87%276.69%261.33%固定资产减值准备100%5157.36%1.94%8925.02%5709.85%固定资产净额100%117.81%84.88%271.77%258.23%在建工程100%160.75%62.21%0.00%0.00%无形资产100%92.90%107.65%207.98%202.63%长期待摊费用100%102.66%97.41%322.86%169.71%递延所得税资产100%108.24%92.38%141.67%135.65%非流动资产合计100%98.22%101.81%182.23%171.80%资产总计100%116.15%86.09%273.87%251.66%短期借款100%1.33%7493.00%9.29%0.00%应付票据100%12.28%814.29%1350.28%879.90%应付账款100%156.82%63.77%284.40%215.16%预收款项100%59.91%166.93%215.43%356.77%应付职工薪酬100%153.31%65.23%311.18%289.18%应交税费100%320.08%31.24%4.03%-10.52%应付利息100%-应付股利100%84.13%118.87%80.45%105.17%其他应付款100%44.57%224.36%121.77%52.81%流动负债合计100%120.00%83.33%317.26%254.60%专项应付款100%-预计非流动负债100%60.48%165.35%108.69%75.73%递延所得税负债100%3.98%2513.09%83.82%26.42%其他非流动负债100%-非流动负债合计100%77.16%129.61%141.89%93.74%负债合计100%119.50%83.68%315.19%252.70%实收资本（或股本）100%100.00%100.00%115.49%115.49%资本公积100%105.63%94.67%228.15%235.07%盈余公积100%115.95%86.25%162.69%176.50%未分配利润100%145.76%68.61%343.47%388.17%少数股东权益100%66.82%149.65%585.47%630.68%外币报表折算价差100%-139.07%143.26%归属母公司所有者权益（或股东权益）100%115.48%86.60%214.23%229.48%所有者权益（或股东权益）合计100%112.91%88.57%233.81%250.65%负债和所有者（或股东权益）合计100%116.15%86.09%273.87%251.66%资产负债表水平分析会计年度2011年2012年变动额变动百分比货币资金2,415,450,000.001,404,290,000.00-1011160000-41.86%交易性金融资产4,292,300.001,224,590.00-3067710-71.47%应收票据2,757,920,000.002,262,810,000.00-495110000-17.95%应收账款929,389,000.00722,199,000.00-207190000-22.29%预付款项250,052,000.0097,188,400.00-152863600-61.13%其他应收款15,548,400.0016,984,500.0014361009.24%存货809,401,000.00952,748,000.0014334700017.71%其他流动资产112,053,000.001,201,170,000.001089117000971.97%流动资产合计7,294,110,000.006,658,620,000.00-635490000-8.71%可供出售金融资产284,592.00286,944.0023520.83%长期股权投资5,838,850.005,695,850.00-143000-2.45%投资性房地产5,242,950.005,049,500.00-193450-3.69%固定资产原值17,735,800,000.001,771,190,00090.01%累计折旧382,757,000.00457,588,000.007483100019.55%固定资产净值1,390,820,000.001,313,600,000.00-77220000-5.55%固定资产减值准备25,486,200.0016,305,000.00-9181200-36.02%固定资产净额1,365,330,000.001,297,300,000.00-68030000-4.98%无形资产316,860,000.00308,714,000.00-8146000-2.57%长期待摊费用52,754,900.0027,729,900.00-25025000-47.44%递延所得税资产104,762,000.00100,309,000.00-4453000-4.25%非流动资产合计1,851,080,000.001,745,080,000.00-106000000-5.73%资产总计9,145,190,000.008,403,710,000.00-741480000-8.11%短期借款6,961,490.00-6961490-100.00%应付票据1,539,320,000.001,003,090,000.00-536230000-34.84%应付账款2,815,490,000.002,129,980,000.00-685510000-24.35%预收款项485,754,000.00804,442,000.0031868800065.61%应付职工薪酬135,481,000.00125,903,000.00-9578000-7.07%应交税费1,463,880.00-3,821,050.00-5284930-361.02%应付股利2,838,070.003,710,210.0087214030.73%其他应付款165,405,000.0071,726,400.00-93678600-56.64%流动负债合计5,152,710,000.004,135,030,000.00-1017680000-19.75%专项应付款-2,607,430.002607430-预计非流动负债20,152,600.0014,041,400.00-6111200-30.32%递延所得税负债671,489.00211,685