（本科）财务报表分析第2章实训案例

1、（本科）财务报表分析第2章实训案例（本科）财务报表分析第2章实训案例（本科）财务报表分析第2章实训案例第二章 资产负债表分析实训案例：五粮液集团有限公司是以五粮液及其一系列酒的生产经营为主，现代制造业、现代工业包装、光电玻璃、现代物流、橡胶制品、现代制药等产业多元发展，具有深厚企业文化的特大型现代企业集团。表2-1为宜宾五粮液股份有限公司2014年资产负债表。试利用所学知识对资产负债表各项目进行具体分析。 表2-1 宜宾五粮液股份有限公司2014年资产负债表 单位：元项目2014年2013年流动资产：货币资金22,382,106,584.4825,763,495,274.95应收票据7,369

2、,422,899.463,625,484,719.41应收账款122,947,745.8875,473,277.19预付款项298,155,704.17213,651,778.22应收利息216,399,146.66355,196,983.69其他应收款19,560,121.1923,332,076.12存货8,091,488,733.566,885,585,995.39流动资产合计38,500,080,935.4036,942,220,104.97非流动资产：可供出售金融资产1,200,000.001,200,000.00长期股权投资867,864,898.54119,377,356.50固

3、定资产5,676,482,317.655,882,125,515.16在建工程384,533,672.73223,094,343.48工程物资1,755,346.28固定资产清理23,060,688.90无形资产421,573,592.34293,642,157.84商誉1,621,619.531,621,619.53长期待摊费用52,451,701.8062,472,496.58递延所得税资产503,061,914.86578,932,509.06非流动资产合计7,908,789,717.457,187,282,033.33资产总计46,408,870,652.8544,129,502,13

4、8.30流动负债：应付票据85,449,379.4852,577,851.10应付账款647,043,070.00583,987,991.93预收款项858,110,981.89824,725,426.75应付职工薪酬2,272,260,762.632,329,068,193.83应交税费1,097,979,258.652,194,188,016.66其他应付款964,097,340.101,058,057,337.88流动负债合计5,924,940,792.757,042,604,818.15非流动负债：长期应付款1,000,000.001,000,000.00长期应付职工薪酬4,591,6

5、46.00递延收益145,257,768.0266,612,768.06非流动负债合计150,849,414.0267,612,768.06负债合计6,075,790,206.777,110,217,586.21所有者权益：股本3,795,966,720.003,795,966,720.00资本公积953,203,468.32953,203,468.32盈余公积7,070,005,102.935,678,791,405.48未分配利润27,611,203,050.6925,664,678,173.20归属于母公司所有者权益合计39,430,378,341.9436,092,639,767.00少数股东权益902,702,104.14926,644,785.09所有者权益合计40,333,080,446.0837,019,284,552.09负债和所有者权益总计46,408,870,652.8544,129,502,138.30要点：1.对流