资产负债表水平分析垂直分析.docVIP

.. 资料 贵州茅台资产负债表分析 学院：经济管理学院 班级：084101班 小组成员：方芷若 逯洁琼 陈彪 黄鹏 梅佳 一、资产负债表趋势分析 1.1资产负债趋势分析表 项目 2010年12月31日 2011年12月31日 2012年12月31日 环比增长率 2011年 2012年 流动资产：? 　 　 　 　 　 ????货币资金????? 12,888,393,889.29 18,254,690,162.04 22,061,999,850.17 141.64% 120.86% ????应收账款??? 1,254,599.91 2,225,396.48 17,818,147.27 177.38% 800.67% ????预付款项?????? 1,529,868,837.52 1,861,027,424.03 3,872,870,407.89 121.65% 208.10% 应收票据 204,811,101.20 252,101,396.08 204,079,117.80 123.09% 80.95% ????应收利息??? 42,728,425.34 225,182,760.05 264,612,813.22 527.01% 117.51% ????其他应收款? 59,101,891.63 47,287,488.89 137,968,684.11 80.01% 291.77% ????存货????? 5,574,126,083.42 7,187,117,552.86 9,665,727,593.42 128.94% 134.49% ??????流动资产合计 20,300,284,828.31 27,829,632,180.43 36,225,076,613.88 137.09% 130.17% 非流动资产：? 　 　 　 　 　 ????持有至到期投资 60,000,000.00 60,000,000.00 50,000,000.00 100.00% 83.33% ????长期股权投资??? 4,000,000.00 4,000,000.00 4,000,000.00 100.00% 100.00% ????固定资产???? 4,191,851,111.97 5,426,012,349.61 6,807,333,231.09 129.44% 125.46% ????在建工程?? 263,458,445.10 251,446,326.43 392,672,323.95 95.44% 156.17% ????工程物资??? 18,528,802.46 4,918,294.64 2,676,942.59 26.54% 54.43% ????无形资产??? 452,317,235.72 808,425,512.33 862,615,899.20 178.73% 106.70% ????长期待摊费用??? 18,701,578.16 13,805,361.44 10,177,029.43 73.82% 73.72% ????递延所得税资产?? 278,437,938.97 502,628,950.53 643,656,913.32 180.52% 128.06% ?????非流动资产合计???? 5,287,295,112.38 7,071,236,794.98 8,773,132,339.58 133.74% 124.07% ????????资产总计??? 25,587,579,940.69 34,900,868,975.41 44,998,208,953.46 136.40% 128.93% 流动负债：? 　 　 　 　 　 ????应付账款???? 232,013,104.28 172,343,585.06 345,280,977.68 74.28% 200.34% ????预收款项??? 4,738,570,750.16 7,026,648,776.80 5,091,386,269.55 148.29% 72.46% ????应付职工薪酬???? 500,258,690.69 577,522,908.06 269,657,755.58 115.44% 46.69% ????应交税费?????? 419,882,954.10 788,080,887.25 2,430,093,461.38 187.69% 308.36% 应交股利 318,584,196.29 　 　 0.00% 　 其他应付款??????? 818,880,550.55 916,123,206.95 1,389,984,092.02 111.88% 151.72% ?????流动负债合计???? 7,02