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1、《財(cái)務(wù)報(bào)表分析》能力實(shí)訓(xùn)項(xiàng)目任務(wù)書項(xiàng)目提綱：一、財(cái)務(wù)狀況變化分析二、經(jīng)營成果變化分析三、現(xiàn)金流量變化分析四、總評(píng)考核：項(xiàng)目初評(píng)總分內(nèi)容與要求貼近度20分初評(píng)小組號(hào)：全文架構(gòu)條理性20分可理解性、原創(chuàng)性20分語言通順、專業(yè)性20分內(nèi)容篇幅、版面美觀度20分評(píng)語：教師總評(píng)：總評(píng)分：簽字：年月日一、財(cái)務(wù)狀況變化分析（一）資產(chǎn)變化情況分析根據(jù)公司的資產(chǎn)負(fù)債表，編制分析表如下。資產(chǎn)負(fù)債表單位:元報(bào)告期2009年2008年2007年流動(dòng)資產(chǎn)：貨幣資金953,374,053.95196,230,096.20288,529,843.93應(yīng)收票據(jù)300,000
2、.00200,000.00應(yīng)收賬款122,125,320.78120,311,001.3278,965,533.20預(yù)付款項(xiàng)14,960,617.8920,110,135.706,354,442.94其他應(yīng)收款78,859,396.4648,808,590.04106,610,171.12存貨300,713,779.72293,565,155.91109,782,541.01流動(dòng)資產(chǎn)合計(jì)1,470,333,168.80679,024,979.17590,442,532.20非流動(dòng)資產(chǎn)：長期股權(quán)投資15,168,943.78投資性房地產(chǎn)155,
3、630,485.94121,191,331.6219,597,950.63固定資產(chǎn)283,666,897.61343,355,422.51137,476,518.56在建工程325,060.709,691,960.009,317,818.00無形資產(chǎn)45,985,392.8539,715,553.29704,857.67商譽(yù)13,699,293.1213,268,655.95長期待攤費(fèi)用10,954,643.8415,084,472.202,313,362.20遞延所得稅資產(chǎn)10,287,642.776,047,646.982,102,565
4、.22非流動(dòng)資產(chǎn)合計(jì)520,549,416.83548,355,042.55186,682,016.06資產(chǎn)總計(jì)1,990,882,585.631,227,380,021.72777,124,548.26負(fù)債及股東權(quán)益流動(dòng)負(fù)債：短期借款94,505,367.50165,000,000.0070,000,000.00應(yīng)付票據(jù)14,976,778.6642,894,801.2028,800,000.00應(yīng)付賬款93,976,099.36111,305,846.2078,016,469.49預(yù)收款項(xiàng)107,613,138.88150,922,398
5、.5840,063,771.71應(yīng)付職工薪酬21,736,133.1119,525,041.744,380,113.27應(yīng)付利息153,227.95337,350.0091,028.75應(yīng)交稅費(fèi)36,379,108.3747,726,403.8916,065,438.82其他應(yīng)付款12,311,562.8812,323,248.292,100,375.51其他流動(dòng)負(fù)債1,540,000.00350,000.00流動(dòng)負(fù)債合計(jì)381,651,416.71551,575,089.90239,867,197.55非流動(dòng)負(fù)債：其他非流動(dòng)負(fù)債1,240,
6、000.00遞延所得稅負(fù)債11,895,321.3212,882,491.90非流動(dòng)負(fù)債合計(jì)13,135,321.3212,882,491.90負(fù)債合計(jì)394,786,738.03564,457,581.80239,867,197.55股東權(quán)益：股本289,680,000.00192,000,000.0096,000,000.00資本公積873,059,432.37184,149,999.43272,163,913.52盈余公積52,469,742.1935,831,447.7925,991,680.61未分配利潤380,886,673.04
7、250,940,992.70143,101,756.58股東權(quán)益合計(jì)1,596,095,847.60662,922,439.92537,257,350.71負(fù)債及股東權(quán)益總計(jì)1,990,882,585.631,227,380,021.72777,124,548.26資產(chǎn)負(fù)債表環(huán)比分析單位:元報(bào)告期2009年比2008年2008年比2007年增減額增減率增減額增減率流動(dòng)資產(chǎn)： 貨幣資金757,143,958385.84%-92299747.73-31.99%應(yīng)收票據(jù)300,000-200000-100.00%應(yīng)收賬款1,814,3191.
8、51%41345468.1252.36%預(yù)付款項(xiàng)-5,149,518-25.61%13755692.76216.47%其他應(yīng)收款30,050,80661.57%-5
