深圳拓邦股份有限公司2018年度財務(wù)報表分析報告

1、深圳拓邦股份有限公司2018年度財務(wù)報表分析報告本報告以上市公司2016-2018年度財務(wù)報表數(shù)據(jù)為分析基礎(chǔ) 包括資產(chǎn)負債表、利潤表、現(xiàn)金流量表和所有者權(quán)益變動表水平、垂直分析財務(wù)指標盈利能力、償債能力、營運能力、發(fā)展成長能力、杜邦等分析This report is based on the data of financial statements of Listed Companies in 2016-2018.Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement a

2、nd owner's equity statementFinancial Indicators Profit, Debt Payment, Operations, Development, DuPont, etc.目錄CONTENTS1 財務(wù)報表數(shù)據(jù)4.2 杜邦分析圖151.1 資產(chǎn)負債表 11 Financial Statement Data1.2 禾1J潤表2Blance Sheets 11.3 現(xiàn)金流量表 3Income Sheets 21.4 所有者權(quán)益變動表 4Cash Flow Sheets 32 會計報表分析Changes in Owner's Equity Sh

3、eets 42.1 資產(chǎn)負債表分析 52 Analysis of Accounting Statements2.1.1 水平趨勢分析 5Analysis of Blance Sheets 52.1.2 垂直結(jié)構(gòu)分析 6Horizontal analysis 52.2 利潤表分析7Vertical Analysis 62.2.1 水平趨勢分析 7Analysis of Income Sheets .72.2.2 垂直結(jié)構(gòu)分析8Horizontal analysis 72.3 現(xiàn)金流量表分析9Vertical Analysis 82.3.1 水平趨勢分析 9Analysis of Cash Flo

4、w Sheets 92.3.2 垂直結(jié)構(gòu)分析10Horizontal analysis 92.4 所有者權(quán)益變動表分析 11Vertical Analysis 102.4.1 水平趨勢分析 11Analysis of Owner's Equity Sheets . 112.4.2 垂直結(jié)構(gòu)分析 11Horizontal analysis 113 財務(wù)指標分析Vertical Analysis 113.1 償債能力分析 123 Financial Index Analysis3.1.1 短期償債能力分析 12Analysis of Solvency123.1.2 長期償債能力分析 12S

5、hort-term Solvency123.2 營運能力分析 12Long-term Solvency 123.2.1 流動資產(chǎn)周轉(zhuǎn)分析 12Analysis of Operating Capability 123.2.2 固定資產(chǎn)周轉(zhuǎn)分析 13Current Assets123.2.3 總資產(chǎn)周轉(zhuǎn)分析 13Fixed Assets 133.3 盈利能力分析13Total Assets133.3.1 資產(chǎn)經(jīng)營盈利能力分析 13Analysis of Profitability 133.3.2 資本經(jīng)營盈利能力分析13Profitability of Assets 133.3.3 商品經(jīng)營盈利能

6、力分析.14Profitability of Capital 133.3.4 盈利質(zhì)量分析 14Profitability of Goods 143.4 發(fā)展能力分析 14Profit Quality 143.4.1 資產(chǎn)資本成長分析 14Analysis of Growth Ability143.4.2 營業(yè)收益成長分析 14Capital Asset Growth 143.4.3 每股凈資產(chǎn)分析 15Income Growth144 杜邦分析Net Assets per Share 154.1 杜邦分析表154 Du Pont AnalysisDuPont Analysis TableDu

7、Pont Analysis Chart15151財務(wù)報表數(shù)據(jù)1.1 資產(chǎn)負債表表格1 2016-2018 年度 資產(chǎn)負債表Table 1 Balance Sheets for 2016-2018項目（萬元）2016 年2017 年2018 年貨幣資金35,936.7547,270.3751,162.27交易性金融資產(chǎn)60.1133.874.32應(yīng)收票據(jù)凈額10,812.6116,763.5914,346.72應(yīng)收賬款凈額55,661.8666,625.6892,117.66預付款項凈額628.941,505.241,370.88其他應(yīng)收款凈額2,579.713,056.982,183.25存貨

8、凈額20,505.9040,631.5149,180.91其他流動資產(chǎn)38,715.4613,201.8824,861.64流動資產(chǎn)合計164,901.36189,089.13235,227.64可供出售金融資產(chǎn)凈額6,540.707,260.706,840.70長期股權(quán)投資凈額360.18352.89334.31投資性房地產(chǎn)凈額-4,291.89固定資產(chǎn)凈額42,283.0848,523.6473,723.20在建工程凈額13,018.3535,482.5727,095.17無形資產(chǎn)凈額11,925.1212,626.4620,780.20開發(fā)支出1,790.354,195.344,186.

9、22商譽凈額16,108.3116,108.3116,409.00長期待攤費用345.68767.441,772.02遞延所得稅資產(chǎn)3,745.134,907.392,917.12其他非流動資產(chǎn)10,508.761,589.381,326.26非流動資產(chǎn)合計106,625.65131,814.14159,676.08資產(chǎn)總計271,527.00320,903.25394,903.72短期借款260.003,100.0049,100.00應(yīng)付票據(jù)15,351.5927,993.2130,690.59應(yīng)付賬款40,623.6452,100.0265,510.94預收款項2,440.933,777.

10、753,898.34應(yīng)付職，薪酬6,501.958,387.9610,043.18應(yīng)交稅費3,679.614,100.581,238.83其他應(yīng)付款17,409.2712,453.906,209.22一年內(nèi)到期的非流動負債-500.00流動負債合計86,267.00111,913.42167,191.09長期借款-500.00-長期負債合計-500.00-遞延所得稅負債240.58200.24159.89遞延收益-非流動負債935.00844.60916.45非流動負債合計1,175.581,544.841,076.34負債合計87,442.59113,458.26168,267.42實收資本

11、（或股本）45,380.2867,986.05101,904.66資本公積96,992.2777,026.2642,747.91其中：庫存股13,802.958,193.884,034.73盈余公積6,611.367,938.029,690.39未分配利潤36,212.1849,086.0262,753.70其他綜合收益-15.91-345.25378.95歸屬于母公司所有者權(quán)益合計171,377.23193,497.22213,440.88少數(shù)股東權(quán)益12,707.1813,947.7813,195.42所有者權(quán)益合計184,084.42207,445.00226,636.30負債與所有者權(quán)

12、益總計271,527.00320,903.25394,903.721.2 利潤表表格2 2016-2018 年度 利潤表Table 2 Income Sheets for 2016-2018項目（萬元）2016 年2017 年2018 年營業(yè)總收入182,710.27268,256.84340,669.75營業(yè)收入182,710.27268,256.84340,669.75營業(yè)總成本166,973.92245,682.69316,410.59宮業(yè)成本142,352.83203,968.92272,702.22營業(yè)稅金及附加1,083.261,729.732,176.03銷售費用6,642.14

13、9,592.0011,168.38管理費用17,577.9725,151.6928,895.55財務(wù)費用-2,255.374,034.25-1,256.17資產(chǎn)減值損失1,573.081,206.102,724.58公允價值艾動收益-21.73-26.24-29.54投資收益760.39742.78-243.89其中：對聯(lián)營和合營企業(yè)的投資收益-39.82-7.28-18.59其他業(yè)務(wù)利潤-2,686.503,271.61營業(yè)利潤16,475.0025,977.1827,257.32營業(yè)外收入1,837.1967.32120.61營業(yè)外支出375.95593.67221.67利潤總額17,93

14、6.2525,450.8427,156.27所得稅費用2,588.292,978.443,480.76凈利潤15,347.9622,472.3923,675.51歸屬于母公司所有者的凈利潤14,429.3721,001.9322,218.66少數(shù)股東損益918.581,470.461,456.85基本每股收益0.000.000.00稀釋每股收益0.000.000.00其他綜合收益（損失）-15.91-329.34724.19綜合收益總額15,332.0522,143.0624,399.71歸屬于母公司所有者的綜合收益14,413.4620,672.6022,942.85歸屬少數(shù)股東的綜合收益9

15、18.581,470.461,456.851.3 現(xiàn)金流量表表格3 2016-2018 年度現(xiàn)金流量表Table 3 Cash Flow Sheets for 2016-2018項目（萬元）2016 年2017 年2018 年銷售商品、提供勞務(wù)收到的現(xiàn)金173,145.36249,893.34323,594.38收到的稅費返還8,036.9612,111.1423,218.64收到的其他與經(jīng)營活動有美的現(xiàn)金2,129.321,967.922,947.66購買商品、接受勞務(wù)支付的現(xiàn)金122,337.77179,778.08244,478.19支付給職工以及為職工支付的現(xiàn)金31,316.6444,

16、424.5960,557.86支付的各項稅費4,294.818,277.638,148.82支付其他與經(jīng)營活動有美的現(xiàn)金6,601.9810,812.8612,547.74經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額18,760.4420,679.2424,028.06收回投資收到的現(xiàn)金103,000.0091,660.6048,594.24取得投資收益收到的現(xiàn)金800.22750.06396.20處置長期資產(chǎn)收回的現(xiàn)金凈額16.08223.3184.38購建長期資產(chǎn)支付的現(xiàn)金31,412.1231,237.2740,723.57投資支付的現(xiàn)金146,775.1666,093.2561,897.28取得其他營業(yè)

17、單位支付的現(xiàn)金12,116.07-244.79支付其他與投資活動有美的現(xiàn)金-1,140.00378.97投資活動產(chǎn)生的現(xiàn)金流量凈額-86,487.04-5,836.55-54,169.79吸收投資收到的現(xiàn)金60,329.74564.96-吸收權(quán)益性投資收到的現(xiàn)金60,329.74564.96-取得借款收到的現(xiàn)金-3,600.0063,900.00收到其他與籌資活動有美的現(xiàn)金4,832.875,508.774,043.79償還債務(wù)支付的現(xiàn)金-260.0017,900.00分配股利.利潤或利息支付的現(xiàn)金4,522.736,915.9010,262.51其中：子公司支付給少數(shù)股東的現(xiàn)金-52.662

18、,208.84支付其他與籌資活動有美的現(xiàn)金5,552.364,159.188,815.90籌資活動產(chǎn)生的現(xiàn)金流量凈額55,087.52-1,661.3430,965.38匯率艾動對現(xiàn)金的影響1,180.81-1,476.58940.62現(xiàn)金及現(xiàn)金等價物凈增加額-11,458.2611,704.771,764.27期初現(xiàn)金及現(xiàn)金等價物余額40,965.6429,507.3741,212.14期末現(xiàn)金及現(xiàn)金等價物余額29,507.3741,212.1442,976.411.4所有者權(quán)益變動表表格4 2016-2018年度所有者權(quán)益變動表Table 4 Changes in Owner's

19、Equity Sheets For 2016-2018項目（萬元）2016 年2017 年2018 年上期期末余額97,222.98184,084.42207,445.00本期期初余額97,222.98184,084.42207,445.00本期增減文動金額86,861.4423,360.5719,191.30綜合收益總額15,332.0522,143.0624,399.71所有者投入和減少資本71,577.211,289.39161.91股份支付金額2,502.651,519.25732.14和投資相關(guān)的其他項目-229.86-570.24利潤分配-4,522.73-6,801.44-9,0

20、07.44對股東的分配-4,522.73-6,801.44-9,007.44其他4,474.926,729.563,637.13期末余額184,084.42207,445.00226,636.302會計報表分析2.1 資產(chǎn)負債表分析2.1.1 水平趨勢分析表格5 2018年度水平分析Table 5 Horizontal Analysis In 2018項目（萬元）2017 年2018 年變動額變動比影響總資產(chǎn)貨幣資金47,270.3751,162.273,891.898.23%1.21%交易性金融資產(chǎn)33.874.32-29.54-87.23%-0.01%應(yīng)收票據(jù)凈額16,763.5914,3

21、46.72-2,416.88-14.42%-0.75%應(yīng)收賬款凈額66,625.6892,117.6625,491.9838.26%7.94%預付款項凈額1,505.241,370.88-134.36-8.93%-0.04%其他應(yīng)收款凈額3,056.982,183.25-873.73-28.58%-0.27%存貨凈額40,631.5149,180.918,549.4021.04%2.66%其他流動資產(chǎn)13,201.8824,861.6411,659.7788.32%3.63%流動資產(chǎn)合計189,089.13235,227.6446,138.5224.40%14.38%可供出售金融資產(chǎn)凈額7,2

22、60.706,840.70-420.00-5.78%-0.13%長期股權(quán)投資凈額352.89334.31-18.59-5.27%-0.01%投資性房地產(chǎn)凈額-4,291.894,291.890.00%1.34%固定資產(chǎn)凈額48,523.6473,723.2025,199.5551.93%7.85%在建工程凈額35,482.5727,095.17-8,387.40-23.64%-2.61%無形資產(chǎn)凈額12,626.4620,780.208,153.7464.58%2.54%開發(fā)支出4,195.344,186.22-9.12-0.22%0.00%商譽凈額16,108.3116,409.00300.

23、691.87%0.09%長期待攤費用767.441,772.021,004.57130.90%0.31%遞延所得稅資產(chǎn)4,907.392,917.12-1,990.27-40.56%-0.62%其他非流動資產(chǎn)1,589.381,326.26-263.13-16.56%-0.08%非流動資產(chǎn)合計131,814.14159,676.0827,861.9421.14%8.68%資產(chǎn)總計320,903.25394,903.7274,000.4723.06%23.06%短期借款3,100.0049,100.0046,000.001483.87%14.33%應(yīng)付票據(jù)27,993.2130,690.592,

24、697.389.64%0.84%應(yīng)付賬款52,100.0265,510.9413,410.9225.74%4.18%預收款項3,777.753,898.34120.593.19%0.04%應(yīng)付職工薪酬8,387.9610,043.181,655.2219.73%0.52%應(yīng)交稅費4,100.581,238.83-2,861.76-69.79%-0.89%其他應(yīng)付款12,453.906,209.22-6,244.69-50.14%-1.95%一年內(nèi)到期的非流動負債-500.00500.000.00%0.16%流動負債合計111,913.42167,191.0955,277.6749.39%17.

25、23%長期借款500.00-500.00-100.00%-0.16%長期負債合計500.00-500.00-100.00%-0.16%遞延所得稅負債200.24159.89-40.35-20.15%-0.01%遞延收益-非流動負債844.60916.4571.858.51%0.02%非流動負債合計1,544.841,076.34-468.50-30.33%-0.15%負債合計113,458.26168,267.4254,809.1648.31%17.08%實收資本（或股本）67,986.05101,904.6633,918.6149.89%10.57%資本公積77,026.2642,747.9

26、1-34,278.35-44.50%-10.68%其中：庫存股8,193.884,034.73-4,159.15-50.76%-1.30%盈余公積7,938.029,690.391,752.3722.08%0.55%未分配利潤49,086.0262,753.7013,667.6827.84%4.26%其他綜合收益-345.25378.95724.19-209.76%0.23%歸屬于母公司所有者權(quán)益合計193,497.22213,440.8819,943.6610.31%6.21%少數(shù)股東權(quán)益13,947.7813,195.42-752.35-5.39%-0.23%所有者權(quán)益合計207,445.

27、00226,636.3019,191.309.25%5.98%負債與所有者權(quán)益總計320,903.25394,903.7274,000.4723.06%23.06%2.1.2 垂直結(jié)構(gòu)分析表格6 2018年度垂直分析Table 6 Vertical Analysis In 2018項目（萬元）2017 年2018 年變動額變動比貨幣資金14.7312.96-1.77-12.05%交易性金融資產(chǎn)0.010.00-0.01-89.62%應(yīng)收票據(jù)凈額5.223.63-1.59-30.45%應(yīng)收賬款凈額20.7623.332.5612.35%預付款項凈額0.470.35-0.12-25.99%其他應(yīng)收

28、款凈額0.950.55-0.40-41.96%存貨凈額12.6612.45-0.21-1.64%其他流動資產(chǎn)4.116.302.1853.03%流動資產(chǎn)合計58.9259.570.641.09%可供出售金融資產(chǎn)凈額2.261.73-0.53-23.44%長期股權(quán)投資凈額0.110.08-0.03-23.02%投資性房地產(chǎn)凈額-1.091.090.00%固定資產(chǎn)凈額15.1218.673.5523.46%在建工程凈額11.066.86-4.20-37.95%無形資產(chǎn)凈額3.935.261.3333.74%開發(fā)支出1.311.06-0.25-18.92%商譽凈額5.024.16-0.86-17.2

29、2%長期待攤費用0.240.450.2187.63%遞延所得稅資產(chǎn)1.530.74-0.79-51.70%其他非流動資產(chǎn)0.500.34-0.16-32.19%非流動資產(chǎn)合計41.0840.43-0.64-1.56%資產(chǎn)總計100.00100.00-0.00%短期借款0.9712.4311.471187.07%應(yīng)付票據(jù)應(yīng)付賬款8.7216.247.7716.59-0.950.35-10.91%2.18%預收款項1.180.99-0.19-16.14%應(yīng)付職，薪酬2.612.54-0.07-2.70%應(yīng)交稅費1.280.31-0.96-75.45%其他應(yīng)付款3.881.57-2.31-59.49

30、%一年內(nèi)到期的非流動負債-0.130.130.00%流動負債合計34.8742.347.4621.40%長期借款0.16-0.16-100.00%長期負債合計0.16-0.16-100.00%遞延所得稅負債0.060.04-0.02-35.11%遞延收益-非流動負債0.260.23-0.03-11.83%非流動負債合計0.480.27-0.21-43.38%負債合計35.3642.617.2520.52%實收資本（或股本）21.1925.804.6221.80%資本公積24.0010.82-13.18-54.90%其中：庫存股2.551.02-1.53-59.99%盈余公積2.472.45-0

31、.02-0.80%未分配利潤15.3015.890.593.89%其他綜合收益-0.110.100.20-189.19%口 S npjvrK匚右與癡興60.3054.05-6.25-10.36%歸屬半公口用1句舊權(quán)過口計少數(shù)股東權(quán)益4.353.34-1.00-23.12%所有者權(quán)益合計64.6457.39-7.25-11.22%負債與所有者權(quán)益總計100.00100.00-0.00%2.2 利潤表分析2.2.1 水平趨勢分析表格7 2018年度水平分析Table 7 Horizontal Analysis In 2018項目（萬元）2017 年2018 年變動額變動比影響總收入營業(yè)總收入268

32、,256.84340,669.7572,412.9126.99%26.99%營業(yè)收入268,256.84340,669.7572,412.9126.99%26.99%營業(yè)總成本245,682.69316,410.5970,727.9128.79%26.37%營業(yè)成本203,968.92272,702.2268,733.3033.70%25.62%營業(yè)稅金及附加1,729.732,176.03446.3025.80%0.17%銷售費用9,592.0011,168.381,576.3816.43%0.59%管理費用25,151.6928,895.553,743.8614.89%1.40%財務(wù)費用4

33、,034.25-1,256.17-5,290.43-131.14%-1.97%資產(chǎn)減值損失1,206.102,724.581,518.49125.90%0.57%公允價值變動收益-26.24-29.54-3.3012.59%0.00%投資收益742.78-243.89-986.68-132.84%-0.37%其中：對聯(lián)營和合營企業(yè)的投資收益-7.28-18.59-11.31155.24%0.00%其他業(yè)務(wù)利潤2,686.503,271.61585.1221.78%0.22%營業(yè)利潤25,977.1827,257.321,280.144.93%0.48%營業(yè)外收入67.32120.6153.29

34、79.16%0.02%營業(yè)外支出593.67221.67-372.00-62.66%-0.14%利潤總額25,450.8427,156.271,705.436.70%0.64%所得稅費用2,978.443,480.76502.3116.86%0.19%凈利潤22,472.3923,675.511,203.125.35%0.45%歸屬于母公司所有者的凈利潤21,001.9322,218.661,216.735.79%0.45%少數(shù)股東損益1,470.461,456.85-13.61-0.93%-0.01%基本每股收益0.000.00-0.00-31.25%0.00%稀釋每股收益0.000.00-

35、0.00-29.03%0.00%其他綜合收益（損失）-329.34724.191,053.53-319.90%0.39%綜合收益總額22,143.0624,399.712,256.6510.19%0.84%歸屬于母公司所有者的綜合收益20,672.6022,942.852,270.2610.98%0.85%歸屬少數(shù)股東的綜合收益1,470.461,456.85-13.61-0.93%-0.01%2.2.2 垂直結(jié)構(gòu)分析表格8 2018年度垂直分析Table 8 Vertical Analysis In 2018項目（萬元）2017 年2018 年變動變動比營業(yè)總收入100.00100.00-0

36、.00%營業(yè)收入100.00100.00-0.00%營業(yè)總成本91.5892.881.291.41%宮業(yè)成本76.0380.054.015.28%營業(yè)稅金及附加0.640.64-0.01-0.94%銷售費用3.583.28-0.30-8.31%管理費用9.388.48-0.89-9.53%財務(wù)費用1.50-0.37-1.87-124.52%資產(chǎn)減值損失0.450.800.3577.88%公允價值艾動收益-0.01-0.010.00-11.35%投資收益0.28-0.07-0.35-125.86%其中：對聯(lián)營和合營企業(yè)的投資收益-0.00-0.01-0.00100.99%其他業(yè)務(wù)利潤1.000.

37、96-0.04-4.11%營業(yè)利潤9.688.00-1.68-17.38%營業(yè)外收入0.030.040.0141.08%營業(yè)外支出0.220.07-0.16-70.60%利潤總額9.497.97-1.52-15.98%所得稅費用1.111.02-0.09-7.98%凈利潤8.386.95-1.43-17.04%歸屬于母公司所有者的凈利潤7.836.52-1.31-16.69%少數(shù)股東損益0.550.43-0.12-21.98%基本每股收益0.000.00-0.00-45.86%稀釋每股收益0.000.00-0.00-44.12%其他綜合收益（損失）-0.120.210.34-273.15%綜合

38、收益總額8.257.16-1.09-13.23%歸屬于母公司所有者的綜合收益7.716.73-0.97-12.61%歸屬少數(shù)股東的綜合收益0.550.43-0.12-21.98%2.3 現(xiàn)金流量表分析2.3.1 水平趨勢分析表格9 2018年度水平分析Table 9 Horizontal Analysis In 2018項目（萬元）2017 年2018 年變動額變動比影響期末額銷售商品、提供勞務(wù)收到的現(xiàn)金249,893.34323,594.3873,701.0329.49%178.83%收到的稅費返還12,111.1423,218.6411,107.5091.71%26.95%收到的其他與經(jīng)營

39、活動有關(guān)的現(xiàn)金1,967.922,947.66979.7449.79%2.38%購買商品、接受勞務(wù)支付的現(xiàn)金179,778.08244,478.1964,700.1135.99%156.99%支付給職工以及為職工支付的現(xiàn)金44,424.5960,557.8616,133.2836.32%39.15%支付的各項稅費8,277.638,148.82-128.81-1.56%-0.31%支付其他與經(jīng)營活動有關(guān)的現(xiàn)金10,812.8612,547.741,734.8816.04%4.21%經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額20,679.2424,028.063,348.8216.19%8.13%收回投資收到的

40、現(xiàn)金91,660.6048,594.24-43,066.36-46.98%-104.50%取得投資收益收到的現(xiàn)金750.06396.20-353.86-47.18%-0.86%處置長期資產(chǎn)收回的現(xiàn)金凈額223.3184.38-138.94-62.22%-0.34%購建長期資產(chǎn)支付的現(xiàn)金31,237.2740,723.579,486.2930.37%23.02%投資支付的現(xiàn)金66,093.2561,897.28-4,195.97-6.35%-10.18%取得其他營業(yè)單位支付的現(xiàn)金-244.79244.790.00%0.59%支付其他與投資活動有關(guān)的現(xiàn)金1,140.00378.97-761.03-

41、66.76%-1.85%投資活動產(chǎn)生的現(xiàn)金流量凈額-5,836.55-54,169.79-48,333.24828.11%-117.28%吸收投資收到的現(xiàn)金564.96-564.96-100.00%-1.37%吸收權(quán)益性投資收到的現(xiàn)金564.96-564.96-100.00%-1.37%取得借款收到的現(xiàn)金3,600.0063,900.0060,300.001675.00%146.32%收到其他與籌資活動有關(guān)的現(xiàn)金5,508.774,043.79-1,464.98-26.59%-3.55%償還債務(wù)支付的現(xiàn)金260.0017,900.0017,640.006784.62%42.80%分配股利.利潤

42、或利息支付的現(xiàn)金6,915.9010,262.513,346.6148.39%8.12%其中：子公司支付給少數(shù)股東的現(xiàn)金52.662,208.842,156.174094.14%5.23%支付其他與籌資活動有關(guān)的現(xiàn)金4,159.188,815.904,656.72111.96%11.30%籌資活動產(chǎn)生的現(xiàn)金流量凈額-1,661.3430,965.3832,626.73-1963.87%79.17%匯率變動對現(xiàn)金的影響-1,476.58940.622,417.20-163.70%5.87%現(xiàn)金及現(xiàn)金等價物凈增加額11,704.771,764.27-9,940.49-84.93%-24.12%期初

43、現(xiàn)金及現(xiàn)金等價物余額29,507.3741,212.1411,704.7739.67%28.40%期末現(xiàn)金及現(xiàn)金等價物余額41,212.1442,976.411,764.274.28%4.28%2.3.2 垂直結(jié)構(gòu)分析表格10 2018年度垂直分析Table 10 Vertical Analysis In 2018項目（萬元）2016 年2017 年變動變動比銷售商品、提供勞務(wù)收到的現(xiàn)金606.36752.96146.6024.18%收到的稅費返還29.3954.0324.6483.84%收到的其他與經(jīng)營活動有美的現(xiàn)金4.786.862.0843.64%購買商品、接受勞務(wù)支付的現(xiàn)金436.23

44、568.87132.6430.41%支付給職工以及為職工支付的現(xiàn)金107.79140.9133.1130.72%支付的各項稅費20.0918.96-1.12-5.60%支付其他與經(jīng)營活動有美的現(xiàn)金26.2429.202.9611.28%經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額50.1855.915.7311.42%收回投資收到的現(xiàn)金222.41113.07-109.34-49.16%取得投資收益收到的現(xiàn)金1.820.92-0.90-49.35%處置長期資產(chǎn)收回的現(xiàn)金凈額0.540.20-0.35-63.77%購建長期資產(chǎn)支付的現(xiàn)金75.8094.7618.9625.02%投資支付的現(xiàn)金160.37144.0

45、3-16.35-10.19%取得其他營業(yè)單位支付的現(xiàn)金-0.570.570.00%支付其他與投資活動有美的現(xiàn)金2.770.88-1.88-68.12%投資活動產(chǎn)生的現(xiàn)金流量凈額-14.16-126.05-111.88790.01%吸收投資收到的現(xiàn)金1.37-1.37-100.00%吸收權(quán)益性投資收到的現(xiàn)金1.37-1.37-100.00%取得借款收到的現(xiàn)金8.74148.69139.951602.13%收到其他與籌資活動有美的現(xiàn)金13.379.41-3.96-29.61%償還債務(wù)支付的現(xiàn)金0.6341.6541.026501.99%分配股利.利潤或利息支付的現(xiàn)金16.7823.887.1042

46、.30%其中：子公司支付給少數(shù)股東的現(xiàn)金0.135.145.013921.96%支付其他與籌資活動有美的現(xiàn)金10.0920.5110.42103.26%籌資活動產(chǎn)生的現(xiàn)金流量凈額-4.0372.0576.08-1887.36%匯率艾動對現(xiàn)金的影響-3.582.195.77-161.09%現(xiàn)金及現(xiàn)金等價物凈增加額28.404.11-24.30-85.55%期初現(xiàn)金及現(xiàn)金等價物余額71.6095.8924.3033.93%期末現(xiàn)金及現(xiàn)金等價物余額100.00100.00-0.00%2.4 所有者權(quán)益變動表分析2.4.1 水平趨勢分析表格11 2018年度水平分析Table 11 Horizontal Analysis In 2018項目（萬元）2017 年2018 年變動額變動比影響期末額上期期末余額184,084.42207,445.0023,360.5812.69%11.26%本期期初余額184,084.42207,445.0023,360.5812.69%11.26%本期增減變動金額23,360.5719,191.30-4,169.28-17.85%-2.01%綜合收益總額22,143.0624,399.712,256.6510.19%1.09%所有者投入和減少資本1,289.39161.91-1,