大連友誼資產(chǎn)負(fù)債表水平分析

1、 大連友誼2009-2010年資產(chǎn)負(fù)債表水平分析表項(xiàng)目2009年2010年變動情況對總資產(chǎn)影響%變動額變動百分比%流動資產(chǎn)貨幣資金830,261,762.052,118,354,924.671,288,093,162.62155.1428.80應(yīng)收賬款5,991,623.257,099,903.521,108,280.2718.500.02預(yù)付賬款177,330,439.70105,604,963.59-71,725,476.11-40.45-1.60其他應(yīng)收款85,193,016.6287,771,196.432,578,179.813.030.06存貨2,406,905,390.774,0

2、43,237,877.491,636,332,486.7267.9836.58流動資產(chǎn)合計(jì)3,505,714,294.896,362,090,303.202,856,376,008.3181.4863.86非流動資產(chǎn)可供出售金融資產(chǎn)39,082,065.0026,341,729.80-12,740,335.20-32.60-0.28固定資產(chǎn)585,527,960.35563,007,312.21-22,520,648.14-3.85-0.50在建工程226,684,170.04325,217,986.8198,533,816.7743.472.20無形資產(chǎn)28,594,658.74220,08

3、4,384.02191,489,725.28669.674.28長期待攤費(fèi)用75,731,412.2060,809,692.20-14,921,720.00-19.70-0.33遞延所得稅資產(chǎn)11,429,260.807,977,410.09-3,451,850.71-30.20-0.08非流動資產(chǎn)合計(jì)967,049,527.131,215,066,629.95248,017,102.8225.655.55資產(chǎn)總計(jì)4,472,763,822.027,577,156,933.153,104,393,111.1369.4169.41流動負(fù)債短期借款580,000,000.001,090,000,0

4、00.00510,000,000.0087.9311.40應(yīng)付賬款286,376,307.821,341,399,273.741,055,022,965.92368.4023.59預(yù)收賬款1,946,947,112.582,341,916,415.43394,969,302.8520.298.83應(yīng)付職工薪酬32,088,421.9942,881,991.6010,793,569.6133.640.24應(yīng)交稅費(fèi)-101,742,914.07-6,392,294.0095,350,620.07-93.722.13其他應(yīng)付款155,508,666.41166,443,418.1710,934,75

5、1.767.030.24流動負(fù)債合計(jì)3,149,477,294.735,036,111,607.311,886,634,312.5859.9042.18非流動負(fù)債長期借款107,288,000.00800,000,000.00692,712,000.00645.6615.49遞延所得稅負(fù)債8,685,706.884,792,608.71-3,893,098.17-44.82-0.09非流動負(fù)債合計(jì)115,973,706.881,053,564,981.31937,591,274.43808.4520.96負(fù)債合計(jì)3,265,451,001.616,089,676,588.622,824,225

6、,587.0186.4963.14所有者權(quán)益資本公積金216,415,343.73204,744,017.95-11,671,325.78-5.39-0.26盈余公積金127,912,013.16145,955,035.9518,043,022.7914.110.40未分配利潤321,638,460.48530,262,623.88208,624,163.4064.864.66歸屬于母公司股東權(quán)益合計(jì)903,565,817.371,118,561,677.78214,995,860.4123.794.81所有者權(quán)益合計(jì)1,207,312,820.411,487,480,344.53280,16

7、7,524.1223.216.26負(fù)債及所有者權(quán)益總計(jì)4,472,763,822.027,577,156,933.153,104,393,111.1369.4169.41一、從投資或資產(chǎn)角度分析：流動資產(chǎn)本期增加2856376008.31元，增長幅度為81.48%，使總資產(chǎn)規(guī)模增加了63.86%。非流動資產(chǎn)本期增加248017102.82元，增長幅度為25.65%，使總資產(chǎn)規(guī)模增加了5.55%。兩者合計(jì)使總資產(chǎn)增加3104393111.13元，增長幅度為69.41%流動資產(chǎn)增加主要體現(xiàn)在：第一、貨幣資金大幅增長。貨幣資金增長1288093162.62元，增長幅度為155.14%，對總資產(chǎn)的影響

8、為28.80%。貨幣資金的增長對提高企業(yè)償債能力、滿足資金流動性需要都是有利的。第二、其他應(yīng)收款增加。其他應(yīng)收款增長2578179.81元，增長幅度為3.03%，對總資產(chǎn)的影響為0.06%，不利于企業(yè)資金的流動已經(jīng)投資等活動。第三、預(yù)付款項(xiàng)增加。預(yù)付款項(xiàng)減少71725476.11元，降低幅度為40.45%，對總資產(chǎn)的影響為-1.6%。預(yù)付帳款的減少會使企業(yè)資金占用較少。這降低了企業(yè)的融資成本。非流動資產(chǎn)增加主要體現(xiàn)在長期股權(quán)投資增加11628114.82元。長期股權(quán)投資增加100.00%，使總資產(chǎn)增加0.26%。其增加使流動資產(chǎn)減少。二、從籌資或權(quán)益角度分析： 權(quán)益總額增加280167524.

9、12元，增長幅度為23.21%。負(fù)債本期增長2824225587.01元，增長幅度為86.49%，使總權(quán)益增長了63.14%。股東權(quán)益本期增加了214995860.41元，增長幅度為23.79%，使總權(quán)益增長了4.81%。本期權(quán)益總額增長主要體現(xiàn)在負(fù)債增長上。負(fù)債增長主要體現(xiàn)在：第一，應(yīng)付票據(jù)增加。應(yīng)付票據(jù)增加59212802.37元，對權(quán)益總額的影響為1.32%，資產(chǎn)增加的同時(shí)，應(yīng)付票據(jù)可能會增加。第二，應(yīng)付賬款增加，增加了1055022965.92元，上升幅度為368.40%，對權(quán)益總額影響為23.59%。應(yīng)付賬款增加導(dǎo)致企業(yè)資產(chǎn)增加，同時(shí)，加大了債務(wù)壓力，不利于企業(yè)再次獲取負(fù)債。第三，預(yù)

10、收款項(xiàng)增加。增加了394969302.85元，增加幅度為20.229%，對權(quán)益總額影響為8.83%，預(yù)收款項(xiàng)是企業(yè)日常經(jīng)營活動產(chǎn)生的，說明企業(yè)營運(yùn)能力正常。企業(yè)流動負(fù)債有利于現(xiàn)金的平衡流動和資金的充分利用大連友誼2010-2011年資產(chǎn)負(fù)債表水平分析表項(xiàng)目2009年2010年變動情況對總資產(chǎn)影響%變動額變動百分比%流動資產(chǎn)貨幣資金2,118,354,924.671,977,861,455.41-140,493,469.26-6.63-1.85預(yù)付賬款105,604,963.5922,226,373.20-83,378,590.39-78.95-1.10其他應(yīng)收款87,771,196.4372,

11、565,172.50-15,206,023.93-17.32-0.20存貨4,043,237,877.495,906,391,372.131,863,153,494.6446.0824.59流動資產(chǎn)合計(jì)6,362,090,303.208,043,388,789.641,681,298,486.4426.4322.19非流動資產(chǎn)長期股權(quán)投資11,628,114.8224,025,850.7212,397,735.90106.620.16固定資產(chǎn)563,007,312.21525,040,618.07-37,966,694.14-6.74-0.50在建工程325,217,986.81487,973

12、,368.17162,755,381.3650.052.15無形資產(chǎn)220,084,384.02213,467,655.07-6,616,728.95-3.01-0.09長期待攤費(fèi)用60,809,692.2045,997,283.43-14,812,408.77-24.36-0.20非流動資產(chǎn)合計(jì)1,215,066,629.951,321,842,583.32106,775,953.378.791.41資產(chǎn)總計(jì)7,577,156,933.159,365,231,372.961,788,074,439.8123.6023.60流動負(fù)債短期借款1,090,000,000.001,290,000,0

13、00.00200,000,000.0018.352.64應(yīng)付票據(jù)59,212,802.3771,765,453.0012,552,650.6321.200.17應(yīng)付賬款1,341,399,273.741,117,359,723.24-224,039,550.50-16.70-2.96預(yù)收賬款2,341,916,415.432,961,508,668.35619,592,252.9226.468.18應(yīng)付職工薪酬42,881,991.6051,518,026.308,636,034.7020.140.11應(yīng)交稅費(fèi)-6,392,294.00-72,421,805.15-66,029,511.151

14、,032.95-0.87其他應(yīng)付款166,443,418.17215,064,633.5648,621,215.3929.210.64一年內(nèi)到期的非流動負(fù)債0200,000,000200,000,0002.64流動負(fù)債合計(jì)5,036,111,607.315,835,404,282.67799,292,675.3615.8710.55非流動負(fù)債長期借款800,000,0001,866,000,0001,066,000,000133.2514.07非流動負(fù)債合計(jì)1,053,564,981.311,874,207,585.08820,642,603.7777.8910.83負(fù)債合計(jì)6,089,676

15、,588.627,709,611,867.751,619,935,279.1326.6021.38所有者權(quán)益實(shí)收資本（或股本）237,600,000356,400,000118,800,00050.001.57資本公積金204,744,017.9583,953,965.88-120,790,052.07-59.00-1.59未分配利潤530,262,623.88692,376,776.46162,114,152.5830.572.14歸屬于母公司股東權(quán)益合計(jì)1,118,561,677.781,281,011,191.55162,449,513.7714.522.14所有者權(quán)益合計(jì)1,487,4

16、80,344.531,655,619,505.21168,139,160.6811.302.22負(fù)債及所有者權(quán)益總計(jì)7,577,156,933.159,365,231,372.961,788,074,439.8123.6023.60一、從投資或資產(chǎn)角度分析：（1）流動資產(chǎn)本期增加1681298486.44元，增長幅度為26.43%，使總資產(chǎn)規(guī)模增加了22.19%。非流動資產(chǎn)本期增加106775953.37元，增長幅度為8.79%，使總資產(chǎn)規(guī)模增加了1.41%。兩者合計(jì)使總資產(chǎn)增加1788074439.81元，增長幅度為23.60%（2）流動資產(chǎn)減少主要體現(xiàn)在：第一，貨幣資金大幅降低。貨幣資金減

17、少140493469.26元，下降幅度為6.63%，對總資產(chǎn)的影響為1.85%。貨幣資金的減少對提高企業(yè)償債能力、滿足資金流動性需要都是不利的。第二，其他應(yīng)收款增加。其他應(yīng)收款減少15206023.93元，下降幅度為17.32%，對總資產(chǎn)的影響為0.2%，利于企業(yè)資金的流動已經(jīng)投資等活動。第三，預(yù)付款項(xiàng)減少。預(yù)付款項(xiàng)降低8337859039，降低幅度為78.95%，對總資產(chǎn)的影響為1.10%。預(yù)付帳款的減少降低了企業(yè)的融資成本。（3）非流動資產(chǎn)增加主要體現(xiàn)在：長期股權(quán)投資增加，增加了12397735.90。長期股權(quán)投資增加106.62%，使總資產(chǎn)增加0.16%。其增加使流動資產(chǎn)減少。二、籌資或權(quán)益角度分析：權(quán)益總額增加168139106.68元，增長幅度為11.3%。（1）負(fù)債本期增長16199352799.1