会计报表分析

1、损益表编制单位：神龙葡萄酒业有限公司时间：2013年12月单位：元项项目目行行次次年年初初数数期期末末数数增增长长额额增增长长率率一、主营业务收入1565,890.00924,590.00358,700.0063.39%减：主营业务成本2112,500.00332,500.00220,000.00195.56%主营业务税金及附加323,600.0082,600.0059,000.00250.00%二、主营业务利润4429,790.00509,490.0079,700.0018.54%加：其他业务收入5113,560.00235,860.00122,300.00107.70%减：其他业务支出61

2、5,000.0032,020.0017,020.00113.47%减：营业费用735,000.0065,820.0030,820.0088.06% 管理费用83,270.0056,230.0052,960.001619.57% 财务费用98,900.0058,700.0049,800.00559.55%三、营业利润10481,180.00532,580.0051,400.0010.68%加：投资收益1139,800.0056,890.0017,090.0042.94% 补贴收入120.000.000.000.00% 营业外收入1315,690.00358,790.00343,100.00218

3、6.74%减：营业外支出148,000.0011,600.003,600.0045.00%四、利润总额15528,670.00936,660.00407,990.0077.17%减：所得税161,360.0026,550.0025,190.001852.21%五、净利润17527,310.00910,110.00382,800.0072.59%损损益益对对比比分分析析表表一、主营业务收入二、主营业务利润三、营业利润四、利润总额五、净利润0.00 100,000.00 200,000.00 300,000.00 400,000.00 500,000.00 600,000.00 700,000.0

4、0 800,000.00 900,000.00 1,000,000.00 0.00%10.00%20.00%30.00%40.00%50.00%60.00%70.00%80.00%90.00%年初数期末数增长率资资产产负负债债表表编制单位:神龙葡萄酒业有限公司时间:2013年12月资资产产行行次次年年初初数数期期末末数数负负债债及及所所有有者者权权益益行行次次流流动动资资产产：流流动动负负债债：货币资金1201,810.00227,610.00短期借款22短期投资280,000.00-47,510.00应付票据23应收票据315,000.0040,600.00应付账款24应收账款430,060

5、.0060,260.00其他应付款25减：坏账准备526,500.0019,300.00应付职工薪酬26应收账款净额63,560.0040,960.00应交税费27其他应收款732,658.0014,658.00应付股利28存货8-15,800.0041,245.00其他流动负债29材料9-15,800.007,200.00库存商品100.0034,045.00流流动动负负债债合合计计30在建工程110.001,600.00长长期期负负债债：无形资产1259,860.0049,760.00长期借款31流流动动资资产产合合计计13377,088.00368,923.00其他长期负债32长长期期投

6、投资资：长期股权投资1456,230.0031,730.00长长期期负负债债合合计计33长期债权投资15所所有有者者权权益益：长长期期投投资资合合计计1656,230.0031,730.00实收资本34固固定定资资产产：资本公积35固定资产原值17521,000.00560,865.00盈余公积36累计折旧180.0030,500.00利润分配37固定资产净值19521,000.00530,365.00固固定定资资产产合合计计20521,000.00530,365.00所所有有者者权权益益合合计计38资资产产合合计计2121954,318.00931,018.00负负债债及及所所有有者者权权益

7、益合合计计3939单位：元年年初初数数期期末末数数26,890.0027,290.0038,900.0022,900.0087,000.00186,855.0011,023.00-65,657.0011,023.0033,423.0019,500.00-49,400.000.0049,900.00194,336.00205,311.00200,000.00390,000.00200,000.00390,000.00370,500.00215,075.0058,525.00-14,325.0074,067.0074,067.0056,890.0060,890.00559,982.00335,70

8、7.00954,318.00931,018.00资资产产负负债债表表流流动动负负债债：长长期期负负债债：所所有有者者权权益益：财务状况分析项项目目年年初初数数期期末末数数增增长长额额增增长长率率资产总额954,318.00931,018.00-23,300.00-2.44%所有者权益总额559,982.00335,707.00-224,275.00-40.05%负债总额394,336.00595,311.00200,975.0050.97%主营业务收入565,890.00924,590.00358,700.0063.39%主营业务利润429,790.00509,490.0079,700.001

9、8.54%净利润527,310.00910,110.00382,800.0072.59%财务状况变化分析资产总额所有者权益总额负债总额主营业务收入主营业务利润净利润0.00200,000.00400,000.00600,000.00800,000.001,000,000.001,200,000.00-60.00%-40.00%-20.00%0.00%20.00%40.00%60.00%80.00%年初数期末数增长率流动资产状况分析项项目目年年初初数数期期末末数数增增长长额额增增长长率率货币资金201,810.00227,610.0025,800.0012.78%短期投资80,000.00-47

10、,510.00-127,510.00-159.39%应收票据15,000.0040,600.0025,600.00170.67%应收账款30,060.0060,260.0030,200.00100.47%其他应收款32,658.0014,658.00-18,000.00-55.12%存货-15,800.0041,245.0057,045.00-361.04%在建工程0.001,600.001,600.00无形资产59,860.0049,760.00-10,100.00-16.87%流流动动资资产产状状况况分分析析货币资金短期投资应收票据应收账款其他应收款存货在建工程无形资产-100,000.0

11、0 -50,000.00 0.00 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 -400.00%-300.00%-200.00%-100.00%0.00%100.00%200.00%年初数期末数增长率负债状况分析项项目目年年初初数数期期末末数数增增长长额额增增长长率率短期借款26,890.0027,290.00400.001.49%应付票据38,900.0022,900.00-16,000.00-41.13%应付账款87,000.00186,855.0099,855.00114.78%其他应付款11,023.00-65,657.00 -76,680.00-695.64%应付职工薪酬11,023.0033,423.0022,400.00203.21%应交税费19,500.00-49,400.00 -68,900.00-353.33%应付股利0.0049,900.0049,900.00长期借款200,000.00390,000.00190,000.0095.00%负负债债状状况况分分析析短期借款应付票据应付账款其他应付款应付职工薪酬应交税费应付股利长期借款-100,000.00 -50,000.00 0.00 50,000.00