财务分析柳工资产负债表.docVIP

柳工母公司财产欠债表剖析 财产欠债表剖析的目的主假如认识公司财务状况的变化以及对变化作出一个总的评论。财务状况变化剖析，主假如经过比较剖析法和比率剖析法进行。 表1柳工母公司财产欠债表横向比较剖析 项 目 2009年 2008年 增减改动额 增减百分比 流动财产： 钱币资本 1,620,636,079.01 641,403,615.14 979,232,463.87 152.67% 应收单据 611,927,728.20 188,325,282.48 423,602,445.72 224.93% 应收账款 977,270,333.50 783,470,766.42 193,799,567.08 24.74% 预支款项 60,530,860.56 46,746,096.68 13,784,763.88 29.49% 其余应收款 430,130,439.73 102,024,308.06 328,106,131.67 321.60% 存货 1,599,603,211.79 1,709,608,120.89 -110,004,909.10 -6.43% 流动财产共计 5,300,098,652.79 3,471,578,189.67 979,232,463.87 152.67% 非流动财产： 长久股权投资 1,965,961,320.04 1,424,400,620.09 541,560,699.95 38.02% 固定财产 602,296,751.32 570,875,068.51 31,421,682.81 5.50% 在建工程 79,474,614.19 58,295,593.01 21,179,021.18 36.33% 无形财产 70,825,065.30 49,835,891.82 20,989,173.48 42.12% 长久待摊花费 2,365,798.05 2,365,798.05 递延所得税财产 75,256,660.00 48,696,871.78 26,559,788.22 54.54% 非流动财产共计 2,796,180,208.90 2,152,104,045.21 644,076,163.69 29.93% 财产总计 8,096,278,861.69 5,623,682,234.88 2,472,596,626.81 43.97% 流动欠债： 短期借钱 563,479,920.96 1,040,148,153.95 -476,668,232.99 -45.83% 对付单据 1,254,209,425.52 537,529,200.00 716,680,225.52 133.33% 对付账款 1,772,937,011.19 524,922,354.72 1,248,014,656.47 237.75% 预收款项 55,578,456.55 104,806,435.54 -49,227,978.99 -46.97% 对付员工薪酬 6,407,211.84 4,452,502.30 1,954,709.54 43.90% 应交税费 100,566,153.43 48,103,797.14 52,462,356.29 109.06% 对付利息 5,600,000.03 -5,600,000.03 -100.00% 其余对付款 392,422,197.62 278,473,105.52 113,949,092.10 40.92% 流动欠债共计 4,145,600,377.11 2,544,035,549.20 1,601,564,827.91 62.95% 1 非流动欠债： 长久借钱 68,283,000.00 34,176,500.00 34,106,500.00 99.80% 对付债券 620,833,047.39 -620,833,047.39 -100.00% 递延所得税欠债 6,680,937.47 5,778,854.28 902,083.19 15.61% 其余非流动欠债 48,648,228.20 3,548,018.04 45,100,210.16 1271.14% 非流动欠债共计 123,612,165.67 664,336,419.71 -540,724,254.04 -81.39% 欠债共计 4,269,212,542.78 3,208,371,968.91 1,060,840,573.87 33.06% 所有者权益： 实收资本（股本） 650,161,424.00 472,456,265.00 177,705,159.00 37.61% 资本公积 1,084,089,705.70 619,776,368.38 464,313,337.32 74.92% 盈利公积 432,340,44