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1、財(cái)務(wù)分析模擬實(shí)訓(xùn)報(bào)告1、會(huì)計(jì)報(bào)表分析1）資產(chǎn)負(fù)債表分析資產(chǎn)年末余額年初余額變動(dòng)額基期占總資產(chǎn)比重報(bào)告期占總資產(chǎn)比重變動(dòng)率流動(dòng)資產(chǎn)：貨幣基金4046508.666369928-232341932.13%16.85%-36.47%交易性金融資產(chǎn)6000-60000.03%-100.00%應(yīng)收票據(jù)29633004680029165000.24%12.34%6231.84%應(yīng)收賬款481506068796041271003.47%20.05%599.90%預(yù)付帳款500046000-410000.23%0.02%-89.13%其他應(yīng)收款2034050
2、00153400.03%0.08%306.80%存貨18420442568-4241482.23%0.08%-95.84%流動(dòng)資產(chǎn)合計(jì)11868628.667858256401037339.64%49.42%51.03%長(zhǎng)期資產(chǎn)：可供出售金融資產(chǎn)持有至到期投資118000-1180000.60%-100.00%長(zhǎng)期股權(quán)投資359000300000590001.51%1.49%19.67%固定資產(chǎn)9316940.199257709.4659230.7346.69%38.79%0.64%在建工程2290768.332300000-9231.671
3、1.60%9.54%-0.40%工程物資24000240000.12%0.10%無形資產(chǎn)158000168000-100000.85%0.66%-5.95%長(zhǎng)期資產(chǎn)合計(jì)12148708.5212167709.46-19000.961.37%50.58%-0.16%資產(chǎn)總計(jì)24017337.1819825965.464191372100%100%21.14%接下表：年末余額年初余額變動(dòng)額變動(dòng)率負(fù)債及所有者權(quán)益基期占比報(bào)告期占比流動(dòng)負(fù)債：短期借款500000-500000-100.00%14.51%應(yīng)付票據(jù)23985120510-96525-80
4、.10%3.50%0.48%應(yīng)付賬款206388357600-151212-42.29%10.37%4.12%預(yù)收賬款110000120000-10000-8.33%3.48%2.20%應(yīng)付職工薪酬717739620486.3697252.6415.67%18.00%14.32%應(yīng)交稅費(fèi)1033560.6342000991560.62360.86%1.22%20.62%應(yīng)付利息9833.77540000-530166-98.18%15.67%0.20%應(yīng)付股利54000077536.84462463.2596.44%2.25%10.78%其他
5、應(yīng)付款279435.361001000-721565-72.08%29.04%5.58%流動(dòng)負(fù)債合計(jì)2920941.763379133.2-458191-13.56%98.03%58.29%長(zhǎng)期負(fù)債：長(zhǎng)期借款10679006790010000001472.75%1.97%21.31%應(yīng)付債券1022450102245020.40%長(zhǎng)期負(fù)債合計(jì)20903506790020224502978.57%1.97%41.71%負(fù)債合計(jì)5011291.763447033.2156425945.38%100%100%所有者權(quán)益：0股本12752000127
6、5200000.00%77.86%67.09%資本公積671012.26671012.2600.00%4.10%3.53%盈余公積1505920150592000.00%9.19%7.92%未分配利潤(rùn)4077113.1614500002627113181.18%8.85%21.45%所有者權(quán)益合計(jì)19006045.4216378932.26262711316.04%82.61%79.13%負(fù)債及所有者權(quán)益合計(jì)24017337.1819825965.46419137221.14%100%100%A.水平分析：1、總資產(chǎn)比上期增長(zhǎng)了21.14%，
7、主要是由于應(yīng)收票據(jù)、應(yīng)收賬款、其他應(yīng)收款和長(zhǎng)期股權(quán)投資的增長(zhǎng)而增長(zhǎng)的；2、負(fù)債及所有者權(quán)益比上期增長(zhǎng)了21.14%，主要是由于應(yīng)付職工薪酬、應(yīng)交稅費(fèi)、應(yīng)付股利、長(zhǎng)期借款和未分配利潤(rùn)的增長(zhǎng)而增長(zhǎng)的。B.垂直分析在基期中，流動(dòng)資產(chǎn)占總資產(chǎn)的39.64%，而在報(bào)告期中，流動(dòng)資產(chǎn)占總資產(chǎn)的49.42%，說明該公司資產(chǎn)的流動(dòng)性增強(qiáng)；其中貨幣基金占比由基期的32.13%下降到報(bào)告期的16.85%，而應(yīng)收賬款占比由基期的3.47%上升到20.05%，說明流動(dòng)資產(chǎn)結(jié)構(gòu)發(fā)生了變化。長(zhǎng)期資產(chǎn)占總資產(chǎn)比重由基期的61.37%下降到報(bào)告期的50.58%，其中固定資產(chǎn)
8、和在建工程占比都有所下降，但在長(zhǎng)期資產(chǎn)中仍占有較大比重。在基期中，流動(dòng)負(fù)債占總負(fù)債的98.03%，而在報(bào)告期中，流動(dòng)負(fù)債僅占總負(fù)債的58.29%；主要是由應(yīng)付賬款、
