财务分析报告.docx

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 PAGE 1页 共 NUMPAGES 1页 第 第 PAGE 1 页 共 NUMPAGES 1 页 浙江万里学院实验报告 课程名称：财务分析实验课 实验名称：财务报表分析 专业班级: 财管081、082班 组员:李赛陈双章蒋颖蒋巳卧龙电气（600580）分析报告 主营业务：各类电机及控制装置、振动机械、输变电及配电产品、成套设备、蓄电池、整流及逆变装置、高压变频器、电气自动化及系统集成产品的研发、制造、销售、安装。（电机制造行业） 一．资产负债表分析 1资产负债表水平分析 根据资产负债表水平分析表如表1-1 名称 卧龙电气 卧龙电气 代码 600580 600580 类型 绝对比较值 相对比较值 报表日期 2008-12-31 2009-12-31 货币资金 362,533,600. 513,309,000. 150,775,400. 41.59% 应收票据 37,658,400. 57,680,400. 20,022,000. 53.17% 应收账款 309,081,000. 433,704,100. 124,623,100. 40.32% 应收账款净额 309,081,000. 433,704,100. 124,623,100. 40.32% 预付货款 109,574,900. 255,596,000. 146,021,100. 133.26% 其他应收款 43,007,800. 29,416,900. -13,590,900. -31.6% 存货 294,250,000. 425,481,000. 131,231,000. 44.6% 存货净额 294,250,000. 425,481,000. 131,231,000. 44.6% 流动资产合计 1,156,105,800. 1,715,187,400. 559,081,600. 48.36% 长期股权投资 164,139,100. 227,132,700. 62,993,600. 38.38% 长期投资 164,139,100. 227,132,700. 62,993,600. 38.38% 固定资产原价 394,643,700. 461,853,200. 67,209,500. 17.03% 固定资产净值 394,643,700. 461,853,200. 67,209,500. 17.03% 在建工程 100,832,800. 99,108,000. -1,724,800. -1.71% 固定资产合计 495,476,500. 560,961,200. 65,484,700. 13.22% 无形资产 41,867,900. 147,239,300. 105,371,400. 251.68% 商誉 0. 639,000. 639,000. 0 长期待摊费用 5,749,800. 4,572,600. -1,177,200. -20.47% 无形资产及递延资产合计 47,617,700. 152,450,900. 104,833,200. 220.16% 递延所得税资产 7,550,800. 12,158,500. 4,607,700. 61.02% 非流动资产合计 714,784,100. 952,703,300. 237,919,200. 33.29% 资产总计 1,870,889,900. 2,667,890,700. 797,000,800. 42.6% 短期借款 263,230,000. 279,110,000. 15,880,000. 6.03% 应付账款 277,074,300. 378,181,600. 101,107,300. 36.49% 应付票据 33,085,600. 38,239,200. 5,153,600. 15.58% 应付职工薪酬 11,915,700. 15,358,500. 3,442,800. 28.89% 预收账款 112,550,700. 299,060,000. 186,509,300. 165.71% 其他应付款 35,378,200. 50,479,100. 15,100,900. 42.68% 应交税费 -2,417,000. 4,918,500. 7,335,500. -303.5% 流动负债合计 730,817,500. 1,065,346,800. 334,529,300. 45.77% 非流动负债合计 0. 170,000,000. 170,000,000. 0 长期负债 0. 170,000,000. 170,000,