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1、《財務報表分析》能力實訓項目任務書項目提綱：一、財務狀況變化分析二、經營成果變化分析三、現(xiàn)金流量變化分析四、總評考核：項目初評總分內容與要求貼近度20分初評小組號：全文架構條理性20分可理解性、原創(chuàng)性20分語言通順、專業(yè)性20分內容篇幅、版面美觀度20分評語：教師總評：總評分：簽字：年月日一、財務狀況變化分析（一）資產變化情況分析根據公司的資產負債表，編制分析表如下。資產負債表單位:元報告期2009年2008年2007年流動資產：貨幣資金953,374,053.95196,230,096.20288,529,84
2、3.93應收票據300,000.00200,000.00應收賬款122,125,320.78120,311,001.3278,965,533.20預付款項14,960,617.8920,110,135.706,354,442.94其他應收款78,859,396.4648,808,590.04106,610,171.12存貨300,713,779.72293,565,155.91109,782,541.01流動資產合計1,470,333,168.80679,024,979.17590,442,532.20非流動資產
3、：長期股權投資15,168,943.78投資性房地產155,630,485.94121,191,331.6219,597,950.63固定資產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45,985,392.8539,715,553.29704,857.67商譽13,699,293.1213,268,655.95長期待攤費用10,954,643.8415,084,472.202,313,36
4、2.20遞延所得稅資產10,287,642.776,047,646.982,102,565.22非流動資產合計520,549,416.83548,355,042.55186,682,016.06資產總計1,990,882,585.631,227,380,021.72777,124,548.26負債及股東權益流動負債：短期借款94,505,367.50165,000,000.0070,000,000.00應付票據14,976,778.6642,894,801.2028,800,000.00應付賬款93,976,09
5、9.36111,305,846.2078,016,469.49預收款項107,613,138.88150,922,398.5840,063,771.71應付職工薪酬21,736,133.1119,525,041.744,380,113.27應付利息153,227.95337,350.0091,028.75應交稅費36,379,108.3747,726,403.8916,065,438.82其他應付款12,311,562.8812,323,248.292,100,375.51其他流動負債1,540,000.0035
6、0,000.00流動負債合計381,651,416.71551,575,089.90239,867,197.55非流動負債：其他非流動負債1,240,000.00遞延所得稅負債11,895,321.3212,882,491.90非流動負債合計13,135,321.3212,882,491.90負債合計394,786,738.03564,457,581.80239,867,197.55股東權益：股本289,680,000.00192,000,000.0096,000,000.00資本公積873,059,432.37
7、184,149,999.43272,163,913.52盈余公積52,469,742.1935,831,447.7925,991,680.61未分配利潤380,886,673.04250,940,992.70143,101,756.58股東權益合計1,596,095,847.60662,922,439.92537,257,350.71負債及股東權益總計1,990,882,585.631,227,380,021.72777,124,548.26資產負債表環(huán)比分析單位:元報告期2009年比2008年2008年比200
8、7年增減額增減率增減額增減率流動資產：貨幣資金757,143,958385.84%-92299747.73-31.99%應收票據300,000-200000-100.00%應收賬款1,814,3191.51%41345468.1252.36%預付款項-5,149,518-25.61%13755692.76216.47%其他應收款30,050,80661.57%-57801
