苏宁电器财务报表分析.doc

苏宁电器股份有限公司资产负债表水平分析表项目 2010年 2009年 变动情况变动额变动百分比流动资产货币资金17,002,4566,884,62310,117,833146.96%交易性金融资产应收票据3,514-3,514-100.00%应收账款1,663,4711,430,653232,81816.27%预付款项1,346,002711,943634,05989.06%应收利息34,91722,49212,42555.24%应收股利17,08917,089其他应收款1,059,115206,741852,374412.29%存货5,960,5255,843,150117,3752.01%其他流动资产22,22427,048-4,824-17.83%流动资产合计27,105,79925,130,1641,975,6357.86%非流动资产长期应收款5,840,3695,840,369100.00%长期股权投资4,704,374-4,704,374-100.00%投资性房地产固定资产671,621685,132-13,511-1.97%在建工程650,079336,764313,31593.04%无形资产266,852267,988-1,136-0.42%开发支出81,03558,51322,52238.49%长期待摊费用126,33583,94142,39450.50%递延所得税资产31,06362,506-31,443-50.30%非流动资产合计7,667,3546,199,2181,468,13623.68%资产总计34,773,15331,329,3823,443,77110.99%流动负债短期借款应付票据12,443,54310,922,7691,520,77413.92%应付账款3,034,6843,524,856-490,172-13.91%预收款项6,210,1514,969,4171,240,73424.97%应付职工薪酬32,47429,6592,8159.49%应交税费60,449142,195-81,746-57.49%应付利息应付股利其他应付款552,130287,669264,46191.93%一年内到期的非流动负债9,7098,9707398.24%其他流动负债9,5354,0205,515137.19%流动负债合计22,352,67519,889,5552,463,12012.38%非流动负债递延所得税负债其他非流动负债318,070182,603135,46774.19%非流动负债合计318,070182,603135,46774.19%负债合计22,670,74520,072,1582,598,58712.95%股东权益股本6,996,2124,664,1412,332,07150.00%资本公积679,1893,011,260-2,332,071-77.45%盈余公积517,465517,465未分配利润3,909,5423,064,358845,18427.58%外币报表折算差额归属于母公司股东权益合计12,102,40811,257,224845,1847.51%少数股东权益股东权益合计12,102,40811,257,224845,1847.51%负债及股东权益总计34,773,15331,329,3823,443,77110.99% 苏宁电器股份有限公司利润表水平分析项 目 2009 年 2010 年 增减额 增减%一、营业收入5830014949896709840344016.84%减：营业成本-48185789-413347560.00%营业税金及附加-271516-203491-6802533.43%销售费用-5192356-4780468-4118888.62%管理费用-912093-784521-12757216.26%财务收入-净额172924223290-50366-22.56%资产减值损失-32335-5238920054-38.28%投资损失-3952-39520.00%其中：对联营企业的投资损失-3952-39520.00%二、营业利润3875032296437491065830.72%加：营业外收入1115784574665832143.91%减：营业外支出-60243-59247-9961.68%其中：非流动资产处置损失-881-1160279-24.05%三、利润总额3926367295087397549433.06%减：所得税费用-937872-690945-24692735.74%四、净利润2988495225992872856732.24%归属于母公司股东的净利润2889956217018971976733.17%少数股东损益985398973988009.81%五、每股收益基本每股收益人民币 0.64 元人民币 0.49 元0.15 30.61%稀释每股收益人民币 0.64 元人民币 0.49 元0.15 30.61% 苏宁电器股份有限公司现金流量表项目2009年2010年一、经营活动产生的现金流量销售商品、提供劳务收到的现金66,475,716,00086,811,064,000收到的税费返还2,152,0001,164,000收到其他与经营活动有关的现金706,951,0001,859,413,000经营活动现金流入小计67,184,819,00088,671,641,000购买商品、接受劳务支付的现金52,855,065,00072,265,161,000支付给职工以及为职工支付的现金1,702,300,0002,369,111,000支付的各项税费3,107,429,0003,256,178,000支付其他与经营活动有关的现金3,965,083,0006,899,855,000经营活动现金流出小计61,629,877,00084,790,305,000经营活动产生的现金流量净额5,554,942,0003,881,336,000二、投资活动产生的现金流量收回投资收到的现金-取得投资收益收到的现金-处置固定资产、无形资产和其他长期2,772,0002,695,000资产收回的现金净额收到其他与投资活动有关的现金-0投资活动现金流入小计2,772,0002,695,000购建固定资产、无形资产和其他长期资产支付的现金1,195,375,0004,679,732,000投资支付的现金704,475,000983,835,000投资活动现金流出小计1,899,850,0005,663,567,000投资活动产生的现金流量净额-1,897,078,000-5,660,872,000三、筹资活动产生的现金流量吸收投资收到的现金3,020,951,00041,226,000取得借款收到的现金-412,883,000筹资活动现金流入小计3,020,951,00