包鋼鋼鐵上公司財(cái)務(wù)報(bào)表分析報(bào)告

1、包鋼鋼鐵上市公司財(cái)務(wù)報(bào)表分析報(bào)告-2011 年報(bào)10商會(huì)計(jì) 浦笑月1010404113資產(chǎn)負(fù)債表分析期末余額年初余額流動(dòng)資產(chǎn)貨幣資金4,046,437,3,490,823,097.30138.53交易性金融資26,070,44931,381,597產(chǎn).26.22應(yīng)收票據(jù)6,226,356,3,680,299,384.61588.97應(yīng)收賬款1,000,995,885,570,73213.143.17預(yù)付款項(xiàng)524,422,80988,822,990.134.71其他應(yīng)收款745,156,77232,947,125.377.71存貨13,724,71511,232,271,113.59,001.

2、41其他流動(dòng)資產(chǎn)30,570,91838,870,918.98.97增減金額增減百年初結(jié)構(gòu)年末結(jié)構(gòu)分比百分比百分比555,613,9515.92%8.23%8.14%8.77-5,311,147-16.920.07%0.05%.962,546,056,%69.18%8.68%12.52%795.64115,424,4713.03%2.09%2.01%9.97-464,400,1-46.962.33%1.05%94.58%512,209,64219.880.55%1.50%7.66%2,492,444,22.19%26.49%27.60%112.18-8,299,999-21.350.09%0.

3、06%.99%流動(dòng)資產(chǎn)合計(jì)26,324,724,752.3820,580,987,100.69非流動(dòng)資產(chǎn)長期股權(quán)投資357,745,69289,401,367.012.345,743,737,27.91%48.54%52.93%651.6916,562,65916,540,808固定資產(chǎn),819.19在建工程工程物資無形資產(chǎn)遞延所得稅資產(chǎn)5,848,137,463.29,602.314,208,338,634.3368,344,33423.62%0.68%0.72%.6721,851,2160.13%39.01%33.30%.88829,059.83206,864.00232,722.0063

4、8,779,09783,102,800.433.671,639,798,828.9638.97%9.92%11.76%829,059.830.00%0.00%-11.11-25,858.00%0.00%0.00%-144,323,7-18.431.85%1.28%13.24%非流動(dòng)資產(chǎn)合 23,408,35721,821,8841,586,473,一7.27%51.46%47.07%計(jì),993.75,124.65869.10資產(chǎn)總計(jì)49,733,08242,402,8717,330,211,17.29%100.00%100.00%,746.13,225.34520.79流動(dòng)負(fù)債短期借款3,02

5、5,300,1,520,000,000.00000.00應(yīng)付票據(jù)4,209,830,3,253,980,000.00000.00應(yīng)付賬款9,544,811,7,356,535,797.18056.80預(yù)收款項(xiàng)4,702,030,4,767,616,909.17019.04應(yīng)付職工薪酬1,505,300,99.03%3.58%6.08%000.00955,850,0029.37%7.67%8.46%0.002,188,276,29.75%17.35%19.19%740.38-65,585,10-1.38%11.24%9.45%9.87287,490,95237,396,5950,094,3618

6、.046.42.62應(yīng)交稅費(fèi)-605,165,162.05-581,798,054.73-23,367,107.324.02%-1.37%-1.22%143,856,1546,810,00097,046,159207.32應(yīng)付利息0.11%0.29%9.40.00.40%應(yīng)付股利267,940.08267,940.080.000.00%0.00%0.00%935,931,201,010,697,-74,766,32其他應(yīng)付款-7.40%2.38%1.88%3.22526.253.03一年內(nèi)到期的4,968,476,2,199,165,2,769,311,125.935.19%9.99%非流動(dòng)負(fù)

7、債300.00111.66188.34%27,212,83019,810,6707,402,159,流動(dòng)負(fù)債合計(jì)37.36%46.72%54.72%,105.04,195.52909.52非流動(dòng)負(fù)債4,983,242,7,260,817,-2,277,575-31.37長期借款17.12%10.02%894.82914.82,020.00%3,000,000,1,000,000,2,000,000,200.00應(yīng)付債券2.36%6.03%000.00000.00000.00%1,514,368,1,513,651,長期應(yīng)付款717,026.000.05%3.57%3.04%292.00266.

8、00遞延所得稅負(fù)1,435,164.2,762,951.-1,327,786-48.060.01%0.00%債3433.99%非流動(dòng)負(fù)債合9,499,046,9,777,232,-278,185,7-2.85%23.06%19.10%計(jì)351.16132.1580.9936,711,87629,587,9027,123,974,負(fù)債合計(jì)24.08%69.78%73.82%,456.20,327.67128.53所得稅權(quán)益6,423,643,6,423,643,實(shí)收資本0.000.00%15.15%12.92%659.00659.000.58%3,790,600,4,092,326,-301,7

9、25,9資本公積-7.37%9.65%7.62%21.10%0.56%601.34505.2403.90專項(xiàng)儲(chǔ)備11,686,0628,111,784.80983,574,277.8244.06%0.02%0.02%盈余公積874,646,17874,646,170.000.00%2.06%1.76%未分配利潤9.099.091,791,605,1,373,774,417,830,7830.41%3.24%3.60%295.95510.925.0312,892,18112,772,502119,679,150.94%30.12%25.92%,798.18,639.238.95129,024,4

10、942,466,25886,558,233203.830.10%0.26%1.75.44.31%13,021,20612,814,968206,237,391.61%30.22%26.18%,289.93,897.672.2649,733,08242,402,8717,330,211,17.29%100.00%100.00%,746.13,225.34520.79少數(shù)股東權(quán)益歸屬于母公司 所有者 權(quán)益合計(jì)所有者權(quán)益合 計(jì)負(fù)債和所有者 權(quán)益通過計(jì)算得岀該公司資產(chǎn)總額增加，該公司呈現(xiàn)繁榮的趨勢。該公司負(fù)債總額增加，流動(dòng)負(fù)債增加，非流動(dòng)負(fù)債減少。該公司所有者權(quán)益增加，未分配利潤增加。公司呈現(xiàn)盈利狀態(tài)

11、。經(jīng)分析，該公司屬于負(fù)債變動(dòng)型。資產(chǎn)的增長大多數(shù)由于負(fù)債所引起的，該企業(yè)經(jīng)營規(guī)模擴(kuò)大了，但并不代表企業(yè)經(jīng)營岀色。對(duì)于這種變化，是不能作岀良好評(píng)價(jià)的，只能說是企業(yè)理財(cái)?shù)慕Y(jié)果。資產(chǎn)負(fù)債表的橫向結(jié)構(gòu)分析：1、其他應(yīng)收款、應(yīng)收票據(jù)較快增長，但預(yù)付款項(xiàng)、其他流動(dòng)資產(chǎn)和遞延所得稅資產(chǎn)的下降，使總資產(chǎn) 變化不大；2、應(yīng)付利息、應(yīng)付債券和少數(shù)股東權(quán)益大幅增加，短期借款、一年內(nèi)到期的非流動(dòng)負(fù)債稍有增加，未 分配利潤有所增加資產(chǎn)負(fù)債表的縱向結(jié)構(gòu)分析：1、固定資產(chǎn)占總資產(chǎn)比重較大，其次是存貨、應(yīng)收票據(jù)和在建工程，應(yīng)收票據(jù)和固定資產(chǎn)變動(dòng)比較大；2、歸屬于母公司所有者所占比重較大，其次是應(yīng)付賬款、長期借款和實(shí)收資本，而

12、長期借款所占比重 明顯下降。、利潤表分析項(xiàng)目本期金上期金上期結(jié)本期結(jié)增減金增減項(xiàng)曰額額構(gòu)百分構(gòu)百分 額百分比比42,814,40,090,2,724,5營業(yè)總收入922,834326,471100%100%96,362.14.674742,814,922,834.1440,090,2,724,5其中：營業(yè)收入326,47196,362.674742,158,39,718,2,439,5營業(yè)總成本308,572774,69033,881.05.970839,866,38,001,1,864,8其中：營業(yè)成本243,776409,28094.79%93.11%34,496.78.5424營業(yè)稅金及

13、附加183,635163,578,850.41%0.43%20,057,925.244.06071.18銷售費(fèi)用470,373440,6251.10%1.10%29,747,186.45,717.36469.09管理費(fèi)用635,118506,9031.26%1.48%128,215,789.50,219.25,570.25財(cái)務(wù)費(fèi)用933,345708,0521.77%2.18%225,292,374.70,898.20,476.50資產(chǎn)減值損失69,591,-101,795,478.4-0.25%0.16%171,386519.384,997.82加：公允價(jià)值變動(dòng)-5,311,-17,466-

14、0.04%-0.01%12,155,損益147.96,559.67411.71投資收益22,183,27,214,0.07%0.05%-5,030,817.90276.34458.44其中：對(duì)聯(lián)營企業(yè) 和合營企業(yè)的投資4,641,02,430,20.01%0.01%2,210,8收益70.3309.7460.59匯總收益45.0045.00營業(yè)利潤673,486381,2990.95%1.57%292,187,932.03,497.37,434.66加：營業(yè)外收入38,628,16,472,0.04%0.09%22,155,909.66963.27946.39減：營業(yè)外支出65,628,32,

15、894,0.08%0.15%32,734,497.37028.28469.09其中：非流動(dòng)資產(chǎn)63,330,29,967,0.07%0.15%33,362,處置損失496.17544.22951.95利潤總額646,487364,8780.91%1.51%281,608,344.32,432.36,911.96減：所得稅費(fèi)用149,93563,613,0.16%0.35%86,322,802.61063.98738.63比6.80%6.80%6.14%4.91%12.26%6.75%25.29%31.82%-168 .36%-69.59%-18.48%90.97%76.63%134.50%99

16、.51%111.33%77.18%135.70%凈利潤圖1496,551,541.71301,265,368.380.75%1.16%195,286,173.3364.82%利潤表的橫向結(jié)構(gòu)分析:1、資產(chǎn)減值損失、公允價(jià)值變動(dòng)損益大幅下降，投資收益稍微有些減少。2、非流動(dòng)資產(chǎn)處置損失比例較大幅度增加，隨之導(dǎo)致營業(yè)外收入增加較多。所得稅費(fèi)用也 增加較多。利潤表的縱向結(jié)構(gòu)分析：經(jīng)營利潤占最大比例。公允價(jià)值變動(dòng)1通過收支結(jié)構(gòu)分析：企業(yè)盈利的主要原因是營業(yè)成本。2011年度金額占利潤總額%經(jīng)營利潤673486932.03104.18%投資收益22183817.93.43%公允價(jià)值變動(dòng)收益-531114

17、7.96-0.82%營業(yè)外收支凈額-26999587.71-4.18%利潤總額646487344.3100%2通過盈利結(jié)構(gòu)分析：總收入中營業(yè)成本的比例占據(jù)大部分，表明絕大多數(shù)收入來自于貨物 的銷售。經(jīng)計(jì)算，利潤隨著經(jīng)營利潤和投資收益的增加而增加,損益和營業(yè)外收支凈額稍微減少，但由于經(jīng)營利潤占大多數(shù)，所以不影響利潤總額的增加。 利潤結(jié)構(gòu)一是指構(gòu)成利潤的各組成要素相互之間的比例關(guān)系或在利潤總額中所占的比重。企業(yè)的利潤來源主要有:(1) 主營業(yè)務(wù)利潤-持續(xù)穩(wěn)定(2) 其他業(yè)務(wù)利潤-較穩(wěn)定(3 )投資收益-不太穩(wěn)定(4) 資產(chǎn)減值損失-不穩(wěn)定(5) 公允價(jià)值變動(dòng)收益-不穩(wěn)定(6 )營業(yè)外收支凈額-不穩(wěn)

18、定三、現(xiàn)金流量表一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到的現(xiàn)金12,192,374,292,697,899,67184.06,430.957,202.099,228.863%收到的稅費(fèi)返還5,059,1334,332,03727,095.16.78.247.9034%收到其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金188,601,655.93195,661,027.89-7,059,371.96-3.61%現(xiàn)金流入小計(jì)12,386,034,492,697,893,34175.67,220.120,267.886,952.249%購買商品、接受勞務(wù)支付的現(xiàn)金6,548,6622,026,514,522,15

19、223.1項(xiàng)目本年金額上年金額增減變動(dòng)增減 變動(dòng) 率,926.202,566.560,359.645%支付給職工以及為職工支付的現(xiàn)638,967,6471,735,167,231,35.45金21.62677.74943.88%支付的各項(xiàng)稅費(fèi)2,897,208827,972,2,069,23249.9,995.04304.546,690.502%支付其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金353,389,9223,032,130,357,58.4560.07156.10803.97%現(xiàn)金流出小計(jì)10,438,223,549,256,888,97194.19,502.932,704.946,797.990%經(jīng)營

20、活動(dòng)產(chǎn)生的現(xiàn)金流量凈額1,947,807943,437,1,004,37106.4,717.19562.940,154.256%二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金2,000,00012,722,4-10,722,-84.2.0071.27471.278%取得投資收益收到的現(xiàn)金2,206,4916,314,28-4,107,7-65.0.518.3896.876%處置固定資產(chǎn)、無形資產(chǎn)和其他1,334,93325,500.01,309,435135.長期資產(chǎn)收回的現(xiàn)金凈額.0003.0003%現(xiàn)金流入小計(jì)5,541,42419,062,2-13,520,-70.9.5159.65835

21、.143%購建固定資產(chǎn)、無形資產(chǎn)和其他271,401,2207,082,64,319,031.06長期資產(chǎn)支付的現(xiàn)金10.99162.7748.22%投資支付的現(xiàn)金24,153,71383,941,-359,788-93.74.50765.09,050.591%取得子公司及其他營業(yè)單位支付14,073,6814,073,6的現(xiàn)金凈額3.2083.20支付其他與投資活動(dòng)有關(guān)的現(xiàn)金127,748.57127,748.57現(xiàn)金流出小計(jì)295,554,9605,225,-309,670-51.125.49359.63,434.147%投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額-290,013,-586,163296,

22、149,-50.5500.98,099.98599.002%三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量吸收投資收到的現(xiàn)金21,600,0021,600,00.0000.00其中：子公司吸收少數(shù)股東投資21,600,0021,600,0收到的現(xiàn)金0.0000.00取得借款收到的現(xiàn)金2,046,5721,741,74304,825,17.50,901.907,222.26679.64%發(fā)行債券收到的現(xiàn)金398,400,0398,400,00.00000.00收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金24,961,77144,199,-119,237-82.68.15035.00,256.859%現(xiàn)金流入小計(jì)2,093,1342

23、,284,34-191,211-8.37,680.056,257.26,577.21%償還債務(wù)支付的現(xiàn)金1,981,7322,009,51-27,779,-1.38,750.002,000.00250.00%分配股利、利潤或償付利息支付445,254,4180,668,264,586,146.4的現(xiàn)金09.41056.29353.125%其中:子公司支付給少數(shù)股東的275,840,377,277,6198,562,256.9股利、利潤33.5907.00726.595%支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金492,216,6120,507,371,709,308.450.08178.71471.375%

24、現(xiàn)金流出小計(jì)2,919,2032,310,68608,516,26.33,809.497,235.00574.49%籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額-826,069,-26,340,-799,7283036.129.44977.74,151.7006%四、匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)-21,752.41,920.96-23,673.-1232物的影響541.37%五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額831,703,3330,935,500,767,151.334.32406.18928.142%加：期初現(xiàn)金及現(xiàn)金等價(jià)物余額1,564,1101,233,17330,935,26.84,086.694,680.51

25、406.18%六、期末現(xiàn)金及現(xiàn)金等價(jià)物余額2,395,8131,564,11831,703,53.17,421.010,086.69334.32%圖32011年經(jīng)營活動(dòng)現(xiàn)金凈流量為 1,947,807,717.19 ,從流入、流出分析原因如下1、現(xiàn)金流入分析：現(xiàn)金流入相比 比上年增加7,893,346,952.24元，主要原因?yàn)椋轰N售現(xiàn)金流入增加7,899,679,228.86元。銷售現(xiàn)金流入增加與公司主營業(yè)務(wù)銷售量進(jìn)一 步增加有關(guān)。2、現(xiàn)金流出分析：現(xiàn)金流出相比第二季度增加 6,888,976,797.99元，但注意到以下流出項(xiàng)目有大幅增加：1）購買商品、接受勞務(wù)支付的現(xiàn)金 增加4,522,150,359.64元，這與可變成本增加、應(yīng)收 賬款減少有關(guān)。2） 支付給職工以及為職工支付的現(xiàn)金增加167,231,943.88元，這與公司雇員人數(shù)的增加 有關(guān)。3）支付的各項(xiàng)稅費(fèi) 增加2,069,236,69