资源描述：
《资产负债表水平分析和垂直分析》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、资产负债表分析产负债表的水平分析（1）资产负债表变动情况的分析评价2010-2011资产负债表的水平分析金额单位：人民币元项目2011年2010年变动情况对总资产的影响 变动频变动 流动资产： 货币资金346,864,417.75422,233,694.47-75,369,276.72-17.85%-2.38%交易性金融资产 应收票据1,611,337,465.211,278,816,333.70332,521,131.5126.00%10.50%应收账款287,605,443.29139,8
2、51,123.20147,754,320.09105.65%4.66%预付款项111,780,393.60108,288,121.623,492,271.983.22%0.11%应收利息 应收股利 其他应收款11,494,873.799,218,662.812,276,210.9824.69%0.07%存货664,695,248.63583,495,273.3981,199,975.2413.92%2.56%一年内到期的非流动资产 其他流动资产 流动资产合计3,033,777,84
3、2.272,541,903,209.19491,874,633.0819.35%15.53%非流动资产： 可供出售金融资产 持有至到期投资 长期应收款 长期股权投资1,859,623.7621,551,258.34-19,691,634.58-91.37%-0.62%投资性房地产 固定资产440,156,201.29378,757,108.1861,399,093.1116.21%1.94%在建工程73,551,575.2050,691,517.6622,860,057.5
4、445.10%0.72%工程物资 固定资产清理 生产性生物资产 油气资产 无形资产131,744,634.37134,688,931.85-2,944,297.48-2.19%-0.09%开发支出 商誉 长期待摊费用 递延所得税资产37,118,747.7340,128,526.02-3,009,778.29-7.50%-0.10%其他非流动资产 非流动资产合计684,430,782.35625,817,342.0558,613,440.309.37
5、%1.85%资产总计3,718,208,624.623,167,720,551.24550,488,073.3817.38%17.38%流动负债： 短期借款 交易性金融负债 应付票据1,024,095,943.41903,656,592.47120,439,350.9413.33%3.80%应付账款736,287,139.96677,211,504.2659,075,635.708.72%1.86%预收款项300,964,188.52240,423,978.7260,540,209.802
6、5.18%1.91%应付职工薪酬62,371,896.6438,102,839.5224,269,057.1263.69%0.77%应交税费54,210,310.2677,053,586.61-22,843,276.35-29.65%-0.72%应付利息 应付股利 7,295,662.33-7,295,662.33-100.00%-0.23%其他应付款125,508,255.7074,456,215.2451,052,040.4668.57%1.61%一年内到期的非流动负债 其他流动负债
7、流动负债合计2,303,437,734.492,018,200,379.15285,237,355.3414.13%9.00%非流动负债： 长期借款 应付债券 长期应付款 专项应付款 预计负债 递延所得税负债 其他非流动负债99,151,079.86101,927,471.00-2,776,391.14-2.72%-0.09%非流动负债合计99,151,079.86101,927,471.00-2,776,391.14-2.72%-0.09%负债合计2,40
8、2,588,814.352,120,127,850.15282,460,964.2013.32%8.92%所有者权益（或股东权益）： 实收资本（或股本）532,800,000.00532,800,000.000.000.00%0.00%资本公积16,746,848.1716,746,848.170.000.00%0.00%减：库存股 专项储备 盈余
