新百公司財(cái)務(wù)報(bào)表分析

《新百公司財(cái)務(wù)報(bào)表分析》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、《財(cái)務(wù)報(bào)表分析》課程論文考核評閱表學(xué)號js0843501js0843512js0843546js0843548班級金審08財(cái)務(wù)管理5班姓名鮑宇晴黃晨袁一仕鐘立云論文題目南京新百財(cái)務(wù)分析調(diào)查報(bào)告評分依據(jù)評分標(biāo)準(zhǔn)得分論點(diǎn)正確、有新意、有創(chuàng)見20正確、有一定新意16基本正確12錯(cuò)誤較明顯6完全錯(cuò)誤0論據(jù)充分、資料翔實(shí)、真實(shí)可靠20較充分翔實(shí)16一般12較少8空乏無力2及以下論證論證嚴(yán)謹(jǐn)、思路清晰、邏輯性強(qiáng)、有較強(qiáng)說服力，引文準(zhǔn)確25論證較嚴(yán)謹(jǐn)、思路較清晰、符合邏輯、有一定說服力，引文準(zhǔn)確20思路較清晰

2、、引文較恰當(dāng)14有一定的說服力8紊亂、自相矛盾、大段抄襲他人文章2結(jié)構(gòu)結(jié)構(gòu)嚴(yán)謹(jǐn)、邏輯嚴(yán)密、層次清晰20結(jié)構(gòu)合理、符合邏輯、層次分明16結(jié)構(gòu)基本合理、層次比較清楚、文理通順14有不合理部分，邏輯性不強(qiáng)12結(jié)構(gòu)混亂、文不對題、或有抄襲現(xiàn)象2及以下規(guī)范化格式完全符合規(guī)范，字?jǐn)?shù)在3000以上15格式比較規(guī)范，字?jǐn)?shù)在2500以上12格式基本符合規(guī)范，但有個(gè)別地方不合規(guī)，字?jǐn)?shù)在2000以上10格式規(guī)范性尚可，但不足之處較多，字?jǐn)?shù)在1500以上6格式不規(guī)范或字?jǐn)?shù)嚴(yán)重不足2及以下總分26第一部分新百公司資產(chǎn)負(fù)債

3、表分析一、資產(chǎn)負(fù)債表水平分析資產(chǎn)負(fù)債表水平分析表單位：元項(xiàng)目2009年2010年變動情況對總資產(chǎn)影響（%）變動額變動（%）流動資產(chǎn)：貨幣資金291,963,558.04286,892,237.95-5,071,320.09-1.74-0.19應(yīng)收票據(jù)10,100,000.003,965,129.20-6,134,870.80-60.74-0.23應(yīng)收賬款5,233,955.476,760,860.311,526,904.8429.170.06預(yù)付款項(xiàng)4,308,352.237,606,209.5

4、03,297,857.2776.550.13應(yīng)收股利9,590,722.7258,000.00-9,532,722.72-99.40-0.36其他應(yīng)收款101,174,979.00197,824,340.7496,649,361.7495.533.67存貨598,445,716.66637,644,032.1839,198,315.526.551.49其他流動資產(chǎn)622,357.73615,249.41-7,108.32-1.140.00流動資產(chǎn)合計(jì)1,021,439,641.851,141,3

5、66,059.29119,926,417.4411.744.56非流動資產(chǎn)：可供出售金融資產(chǎn)13,454,338.2211,445,917.75-2,008,420.47-14.93-0.08長期應(yīng)收款30,653,975.2430,406,348.33-247,626.91-0.81-0.01長期股權(quán)投資489,183,544.43407,087,372.00-82,096,172.43-16.78-3.12投資性房地產(chǎn)3,040,692.27468,134,779.24465,094,086

6、.9715,295617.67固定資產(chǎn)660,119,020.32723,540,931.5063,421,911.189.612.41在建工程312,178,318.1635,000,488.11-277,177,830.05-88.79-10.53無形資產(chǎn)61,945,364.4738,103,627.46-23,841,737.01-38.49-0.91商譽(yù)1,253,770.592,035,801.50782,030.9162.370.03長期待攤費(fèi)用12,016,268.307,215

7、,062.07-4,801,206.23-39.96-0.18遞延所得稅資產(chǎn)27,068,149.4730,398,199.033,330,049.5612.300.13非流動資產(chǎn)合計(jì)1,610,913,441.471,753,368,526.99142,455,085.528.845.41資產(chǎn)總計(jì)2,632,353,083.322,894,734,586.28262,381,502.969.979.97流動負(fù)債：短期借款1,115,000,000.001,225,000,000.00110,0

8、00,000.009.874.18應(yīng)付票據(jù)24,420,407.0010,762,443.20-13,657,963.80-55.93-0.52應(yīng)付賬款108,894,642.51121,524,737.5712,630,095.0611.600.48預(yù)收款項(xiàng)184,694,009.17198,632,349.5813,938,340.417.550.53應(yīng)付職工薪酬109,335,251.41121,482,230.9612,146,979.5511.110.46應(yīng)交稅費(fèi)1,100,493.5