资产质量分析

资产质量分析1、主要资产数据2012-12-312011-12-31货币资金1,515,008,010.761,440,547,560.63应收票据224,065,666.59295,776,615.86应收账款614,383,374.79544,504,558.38预付款项229,731,709.29555,526,216.42其他应收款125,625,121.88142,497,180.86应收利息270,971.251,305,100,526.701,414,429,212.93流动资产合计4,014,185,381.264,393,281,345.08可供出售金融资产63,550,335.6864,313,770.56长期股权投资154,995,938.16154,255,846.15投资性房地产343,427,946.7469,666,012.431,305,790,839.291,321,144,959.46在建工程165,714,329.56129,866,795.98工程物资291,332.48生产性生物资产179,007.56270,200.00无形资产1,732,680,700.751,541,639,539.85开发支出166,480.18207,454,630.25207,454,630.25长期待摊费用17,233,898.548,103,435.02递延所得税资产28,802,996.3138,106,248.98其他非流动资产294,360,407.7424,000,000.00非流动资产合计4,314,229,668.123,559,279,251.34资产总计8,328,415,049.387,952,560,596.4212、资产负债表水平分析资产负债表资产负债表224065666.59229731709.2963550335.68-763,434.88154995938.16343427946.748328415049.38295776615.86544504558.381414429212.934393281345.0864313770.5669666012.43项目年份货币资金应收票据应收账款预付款项其他应收款存货流动资产合计可供出售金融长期股权投资投资性房地产在建工程无形资产增减额74,460,450.13-71,710,949.2769,878,816.41-325,794,507.13-16,872,058.98-109,328,686.23-379,095,963.82-24.24%-58.65%-11.84%-7.73%-8.63%-1.18%0.48%-1.16%4.73%273,761,934.31-15,354,120.1735,847,533.58191,041,160.90375,854,452.96增长率3、资产负债表垂直分析未来2上期期末数上期期末数1,440,547,560.63544,504,558.38555,526,216.421,414,429,212.9369,666,012.431,321,144,959.4624,000,000.00产的比例（%）货币资金应收账款预付款项存货无形资产投资性房地产长期股权投资在建工程其他非流动资产本期期末数总资产的比例（%）4.12154,995,938.161,305,790,839.29165,714,329.56本期期末数229,731,709.29本期期末数总资项目名称未来35太极集团所拥有货币资金数额，从中可以看出太极集团还是具有一定竞争优势的。总体来讲，该企业的货币资金质量还是比较高的。2）应收账款质量分析这说明企业年末应收账款的变现质量较高。3）存货质量分析未来6 期股权投资的质量分析，可以从以下几方面进行：7 2）关于企业的折旧政策。从企业报表附注来看，其折旧的期限是比较正常产方面垫支资金的收回和固定资产的及时更新。息显示，企业年度固定资产减值准备增加的较少（年初为7811223元，期末为结合柱形图以及表格数据可以看出该公司的无形资产在2010年和2011年基本保持稳定，但在2012年却有了大幅度的上升，而且在总资产