第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共12页《财务报表分析》能力实训项目任务书项目提纲：一、财务状况变化分析二、经营成果变化分析三、现金流量变化分析四、总评考核：项目初评总分内容与要求贴近度20分初评小组号：全文架构条理性20分可理解性、原创性20分语言通顺、专业性20分内容篇幅、版面美观度20分评语：教师总评：总评分：签字：年月日第2页共12页第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共12页一、财务状况变化分析（一）资产变化情况分析根据公司的资产负债表，编制分析表如下。资产负债表单位:元报告期2009年2008年2007年流动资产：货币资金953,374,053.95196,230,096.20288,529,843.93应收票据300,000.00200,000.00应收账款122,125,320.78120,311,001.3278,965,533.20预付款项14,960,617.8920,110,135.706,354,442.94其他应收款78,859,396.4648,808,590.04106,610,171.12存货300,713,779.72293,565,155.91109,782,541.01流动资产合计1,470,333,168.80679,024,979.17590,442,532.20非流动资产：长期股权投资15,168,943.78投资性房地产155,630,485.94121,191,331.6219,597,950.63固定资产283,666,897.61343,355,422.51137,476,518.56在建工程325,060.709,691,960.009,317,818.00无形资产45,985,392.8539,715,553.29704,857.67商誉13,699,293.1213,268,655.95长期待摊费用10,954,643.8415,084,472.202,313,362.20递延所得税资产10,287,642.776,047,646.982,102,565.22非流动资产合计520,549,416.83548,355,042.55186,682,016.06资产总计1,990,882,585.631,227,380,021.72777,124,548.26负债及股东权益流动负债：短期借款94,505,367.50165,000,000.0070,000,000.00应付票据14,976,778.6642,894,801.2028,800,000.00应付账款93,976,099.36111,305,846.2078,016,469.49预收款项107,613,138.88150,922,398.5840,063,771.71应付职工薪酬21,736,133.1119,525,041.744,380,113.27应付利息153,227.95337,350.0091,028.75应交税费36,379,108.3747,726,403.8916,065,438.82其他应付款12,311,562.8812,323,248.292,100,375.51第3页共12页第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共12页其他流动负债1,540,000.00350,000.00流动负债合计381,651,416.71551,575,089.90239,867,197.55非流动负债：其他非流动负债1,240,000.00递延所得税负债11,895,321.3212,882,491.90非流动负债合计13,135,321.3212,882,491.90负债合计394,786,738.03564,457,581.80239,867,197.55股东权益：股本289,680,000.00192,000,000.0096,000,000.00资本公积873,059,432.37184,149,999.43272,163,913.52盈余公积52,469,742.1935,831,447.7925,991,680.61未分配利润380,886,673.04250,940,992.70143,101,756.58股东权益合计1,596,095,847.60662,922,439.92537,257,350.71负债及股东权益总计1,990,882,585.631,227,380,021.72777,124,548.26资产负债表环比分析单位:元第4页共12页第3页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共12页报告期2009年比2008年2008年比2007年增减额增减率增减额增减率流动资产：货币资金757,143,958385.84%-92299747.73-31.99%应收票据300,000-200000-100.00%应收账款1,814,3191.51%41345468.1252.36%预付款项-5,149,518-25.61%13755692.76216.47%其他应收款30,050,80661.57%-57801581.08-54.22%存货7,148,6242.44%183782614.9167.41%流动资产合计791,308,190116.54%88582446.9715.00%非流动资产：长期股权投资-15168943.78-100.00%投资性房地产34,439,15428.42%101593380.99518.39%固定资产-59,688,525-17.38%205878903.95149.76%在建工程-9,366,899-96.65%3741424.02%无形资产6,269,84015.79%39010695.625534.55%商誉430,6373.25%13268655.95长期待摊费用-4,129,828-27.38%12771110552.06%递延所得税资产4,239,99670.11%3945081.76187.63%非流动资产合计-27,805,626-5.07%361673026.49193.74%资产总计763,502,56462.21%4502...
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