财务报表水平分析与垂直分析.doc

某公司资产负债表如下:2010年12月31日单位:万元期末余额   年初余额货币资金 783,923264,549应收票据66,25229,770应收账款26,77124,115预付款项 28,7116,124应收利息014应收股利228,675151,040其他应收款7,44737,620存货 50,79312,105一年内到期的非流动资产4000其他流动资产12,46068,400流动资产合计1,205,432593,737可供出售金融资产4,6312,144长期应收款1,6000长期股权投资3,021,1752,709,871投资性房地产31,2649,301固定资产235,223107,008在建工程162,71548,359无形资产98,31943,008开发支出20,4480其他非流动资产2200非流动资产合计3,575,5962,919,692资产总计4,781,0273,513,428短期借款200,0000应付账款233,60343,309预收款项9,723109应付职工薪酬48,78344,268应交税费2,551123其他应付款23,81136,959一年内到期的非流动负债22,72610,197流动负债合计541,197134,965应付债券483,9660预计负债3,2191,402递延所得税负债21,3870其他非流动负债120,076128,437非流动负债合计628,648129,840负债合计1,169,845264,805实收资本655,103655,103资本公积2,259,2552,158,043盈余公积262,673196,628未分配利润434,151238,850所有者权益合计3,611,1823,248,624负债和所有者权益4,781,0273,513,428要求:(1)编制资产负债表的水平分析表,就资产、负债及所有者权益的变动情况进行评价。(2)编制资产负债表的垂直分析表,就该公司的资金来源及资源分配情况进行评价。资产负债表的水平分析表2010年12月31日单位:万元期末余额   年初余额增减额增减百分比货币资金 783,923264,549519,374196%应收票据66,25229,77036,482123%应收账款26,77124,1152,65611%预付款项 28,7116,12422,587369%应收利息014-14-100%应收股利228,675151,04077,63551%其他应收款7,44737,620-30,172-80%存货 50,79312,10538,687320%一年内到期的非流动资产4000400 其他流动资产12,46068,400-55,940-82%流动资产合计1,205,432593,737611,695103%可供出售金融资产4,6312,1442,487116%长期应收款1,60001,600 长期股权投资3,021,1752,709,871311,30511%投资性房地产31,2649,30121,963236%固定资产235,223107,008128,215120%在建工程162,71548,359114,356236%无形资产98,31943,00855,311129%开发支出20,448020,448 其他非流动资产2200220 非流动资产合计3,575,5962,919,692655,90422%资产总计4,781,0273,513,4281,267,59936%短期借款200,0000200,000 应付账款233,60343,309190,294439%预收款项9,7231099,6148808%应付职工薪酬48,78344,2684,51410%应交税费2,5511232,4291981%其他应付款23,81136,959-13,147-36%一年内到期的非流动负债22,72610,19712,528123%流动负债合计541,197134,965406,232301%应付债券483,9660483,966 预计负债3,2191,4021,817130%递延所得税负债21,387021,387 其他非流动负债120,076128,437-8,361-7%非流动负债合计628,648129,840498,809384%负债合计1,169,845264,805905,041342%实收资本655,103655,10300%资本公积2,259,2552,158,043101,2125%盈余公积262,673196,62866,04534%未分配利润434,151238,850195,30182%所有者权益合计3,611,1823,248,624362,55811%负债和所有者权益4,781,0273,513,428