资产负债表分析产负债表的水平分析（1）资产负债表变动情况的分析评价2010-2011资产负债表的水平分析金额单位：人民币元项目2011年2010年变动情况对总资产的影响变动频变动流动资产：货币资金346,864,417.75422,233,694.47-75,369,276.72-17.85%-2.38%交易性金融资产应收票据1,611,337,465.211,278,816,333.70332,521,131.5126.00%10.50%应收账款287,605,443.29139,851,123.20147,754,320.09105.65%4.66%预付款项111,780,393.60108,288,121.623,492,271.983.22%0.11%应收利息应收股利其他应收款11,494,873.799,218,662.812,276,210.9824.69%0.07%存货664,695,248.63583,495,273.3981,199,975.2413.92%2.56%一年内到期的非流动资产其他流动资产流动资产合计3,033,777,842.272,541,903,209.19491,874,633.0819.35%15.53%非流动资产：可供出售金融资产持有至到期投资长期应收款长期股权投资1,859,623.7621,551,258.34-19,691,634.58-91.37%-0.62%投资性房地产固定资产440,156,201.29378,757,108.1861,399,093.1116.21%1.94%在建工程73,551,575.2050,691,517.6622,860,057.5445.10%0.72%工程物资固定资产清理生产性生物资产油气资产无形资产131,744,634.37134,688,931.85-2,944,297.48-2.19%-0.09%开发支出商誉长期待摊费用递延所得税资产37,118,747.7340,128,526.02-3,009,778.29-7.50%-0.10%其他非流动资产非流动资产合计684,430,782.35625,817,342.0558,613,440.309.37%1.85%资产总计3,718,208,624.623,167,720,551.24550,488,073.3817.38%17.38%流动负债：短期借款交易性金融负债应付票据1,024,095,943.41903,656,592.47120,439,350.9413.33%3.80%应付账款736,287,139.96677,211,504.2659,075,635.708.72%1.86%预收款项300,964,188.52240,423,978.7260,540,209.8025.18%1.91%应付职工薪酬62,371,896.6438,102,839.5224,269,057.1263.69%0.77%应交税费54,210,310.2677,053,586.61-22,843,276.35-29.65%-0.72%应付利息应付股利7,295,662.33-7,295,662.33-100.00%-0.23%其他应付款125,508,255.7074,456,215.2451,052,040.4668.57%1.61%一年内到期的非流动负债其他流动负债流动负债合计2,303,437,734.492,018,200,379.15285,237,355.3414.13%9.00%非流动负债：长期借款应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动负债99,151,079.86101,927,471.00-2,776,391.14-2.72%-0.09%非流动负债合计99,151,079.86101,927,471.00-2,776,391.14-2.72%-0.09%负债合计2,402,588,814.352,120,127,850.15282,460,964.2013.32%8.92%所有者权益（或股东权益）：实收资本（或股本）532,800,000.00532,800,000.000.000.00%0.00%资本公积16,746,848.1716,746,848.170.000.00%0.00%减：库存股专项储备盈余公积145,433,776.90113,303,065.9832,130,710.9228.36%1.01%一般风险准备未分配利润620,639,185.20384,742,786.94235,896,398.2661.31%7.45%所有者权益合计1,315,619,810.271,047,592,701.09268,027,109.1825.59%8.46%负债和所有者权益总计3,718,208,624.623,167,720,551.24550,488,073.3817.38%17.38%（1）从投资或筹资角度进行分析评价根据上表，可以对合肥荣事达三洋股份有限公司的总资产变动情况做出以下分析：该公司总资产本期增加550,488,073.38元，增长幅度为17.38%，说明合肥三洋本年资产规模有较大幅度的增长。进一步分析可以发现：第一，流动资产本期增加了491,874,633.08元，增长幅度为19.35%，使总资产增长了15.53%。非流动资产本期增加了58,613,440.30元，增长幅度为9.37%，使总资产增长了1.85%。两者合计使总资产本期增加550,488,073.38元，增长幅度为17.38%。第二，本期总资产的增长主要体现在流动资产的增长上。如果仅这一变化来看，该公司资产的流动性有所增强。尽管流动资产的各个项目有不同程度的增减变动，但其增长主要体现在以下几个方面：一是应收票据的大幅度增加。应收票据的本期增长额为332,521,131.51元，增长的幅度为26.00%，对总资产的影响为10.50%。应收票据是指企业持有的、尚未到期兑现的商业票据。是一种载有一定付款日期、付款地点、付款金额和付款...
