财务报表分析作掖葱碌四.docVIP

财务分析作业四 中青旅财务报表综合分析 一、财务报表趋势分析 （一）、资产负债表 1、期间比较报表分析 合并资产负债表 （单位：人民币元）项目2011年12月31日2010年12月31日增减额增减百分比流动资产:　　　　货币资金906,299,540.11 899,440,456.10 6,859,084.01 0.76%应收票据　76,670,198.0932,585,176.94 44,085,021.15135.29%应收帐款815,310,082.52 676,614,199.12138,695,883.40 20.50% 其中：应收帐款总额866,862,723.23 718,052,886.07 148,809,837.16 20.72% 坏帐准备51,552,640.71 41,438,686.95 10,113,953.76 24.41%预付帐款597,569,740.17542,268,084.69 55,301,655.48 10.20%应收股利0.00 608,567.10 -608,567.10 -100.00%应收利息0.00 0.00 0.00 　其他应收款922,194,508.80 857,464,876.09 64,729,632.717.55%存货1,545,096,613.12 1,730,776,224.54 -185,679,611.42-10.73%一年内到期的非流动资产0.00 0.00 　　其他流动资产0.00 0.00 　　流动资产合计4,863,140,682.814,739,757,584.58 123,383,098.23 2.60%非流动资产：　　　　可供出售金融资产51,114,732.28 90,894,640.74 -39,779,908.46 -43.76%持有至到期投资0.00 0.00 投资性房地产223,256,532.49 228,366,759.57 　-5,110,227.08　-2.24%长期股权投资18,509,599.66 57,203,923.83 -38,694,324.17 -67.64%长期应收款0.00 0.00 　　固定资产1,487,726,271.90 1,528,633,573.48 -40,907,301.58 -2.68%在建工程820.080,592.09 219,486,941.31 600,593,650.78 273.64%工程物资31,417,373.27 7,756,487.1523,660,886.12305.05%固定资产清理0.00 0.00 无形资产795,128,455.82 502,143,937.19 292,984,518.63 58.35%开发支出0.00 81,400.82 　-81,400.82-100.00%　商誉74,784,531.38 74,784,531.38 　0.000.00%长期待摊费用152,619,144.29 138,521,420.18 14,097,724.11 10.18%递延所得税资产6,210,795.38 4,560,249.55 1,650,545.8336.19%其他非流动资产9,602,559.88 5,980,000.00 3,622,559.88　60.58%　非流动资产合计3,670,450,588.44 2,858,413,865.20 812,036,723.24 28.41%资产总计8,533,591,271.25 7,598,171,449.78 935,419,821.47 12.31%　　　　　流动负债：　　　　短期借款269,458,850.00 10,000,000.00 259,458,850.00 2594.59%交易性金融负债0.00 0.00 　　应付票据391,500,000.00 209,000,000.00 182,500,000.00 87.32%应付帐款756,532,439.86 733,216,173.05 23,316,266.81 3.18%预收帐款2,019,350,917.92 2,345