2009年貴州茅臺(tái)管理用財(cái)務(wù)報(bào)表分析

1、管理用資產(chǎn)負(fù)債表2009年12月31日編制單位：貴州茅臺(tái)酒股份有限公司單位：萬(wàn)元 幣種：人民幣凈經(jīng)營(yíng)資產(chǎn)年末余額年初余額凈負(fù)債及股東權(quán)益年末余額年初余額經(jīng)營(yíng)性流動(dòng)資產(chǎn)：金融負(fù)債：貨幣資金（經(jīng)營(yíng)）9,743,152,155.248,093,721,891.16金融負(fù)債合計(jì)00應(yīng)收票據(jù)（經(jīng)營(yíng)）380,760,283.20170,612,609.00金融資產(chǎn)：應(yīng)收賬款21,386,314.2834,825,094.84應(yīng)收利息1912600.002783550.00預(yù)付款項(xiàng)1,203,126,087.16741,638,536.34持有至到期投資10000000.0042000000.00其他應(yīng)收款

2、96,001,483.1582,601,388.17金融資產(chǎn)合計(jì)1191260044783550存貨4,192,246,440.363,114,567,813.33凈負(fù)債-11912600-44783550一年內(nèi)到期的非流動(dòng)資產(chǎn)17,000,000.00經(jīng)營(yíng)性流動(dòng)資產(chǎn)合計(jì)15,653,672,763.3912,237,967,332.84經(jīng)營(yíng)性流動(dòng)負(fù)債：應(yīng)付賬款139,121,352.45121,289,073.57預(yù)收款項(xiàng)3,516,423,880.202,936,266,375.10應(yīng)付職工薪酬463,948,636.85361,007,478.77應(yīng)繳稅費(fèi)140,524,984.3425

3、6,300,257.23應(yīng)付股利137,207,662.62其他應(yīng)付款710,831,237.05575,906,355.73經(jīng)營(yíng)性流動(dòng)負(fù)債合計(jì)5,108,057,753.514,250,769,540.40經(jīng)營(yíng)營(yíng)運(yùn)資本10,545,615,009.887,987,197,792.44經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)：長(zhǎng)期股權(quán)投資4,000,000.004,000,000.00固定資產(chǎn)3,168,725,156.292,190,171,911.89在建工程193,956,334.39582,860,996.70工程物資24,915,041.5362,368,950.89無(wú)形資產(chǎn)465,550,825.17445

4、,207,595.72股東權(quán)益：長(zhǎng)期待攤費(fèi)用21,469,624.8110,146,520.77實(shí)收資本943,800,000.00943,800,000.00遞延所得稅資產(chǎn)225,420,802.14176,680,977.54資本公積1,374,964,415.721,374,964,415.72經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)合計(jì)4,104,037,784.333,471,436,953.51減：庫(kù)存股經(jīng)營(yíng)性長(zhǎng)期負(fù)債：盈余公積1,585,666,147.401,001,133,829.72專項(xiàng)應(yīng)付款10,000,000.00未分配利潤(rùn)10,561,552,279.697,924,671,271.03經(jīng)營(yíng)性

5、長(zhǎng)期負(fù)債合計(jì)10,000,000.00少數(shù)股東權(quán)益185,582,551.40258,848,779.48凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)4,094,037,784.333,471,436,953.51股東權(quán)益合計(jì)14,651,565,394.2111,503,418,295.95凈經(jīng)營(yíng)資產(chǎn)總計(jì)14,639,652,794.2111,458,634,745.95凈負(fù)債及股東權(quán)益總計(jì)14,639,652,794.2111,458,634,745.95管理用利潤(rùn)表2009年12月31日編制單位：貴州茅臺(tái)酒股份有限公司單位：萬(wàn)元 幣種：人民幣項(xiàng)目本期金額上期金額經(jīng)營(yíng)損益：一、營(yíng)業(yè)收入9,669,999,065.39

6、8,241,685,564.11減：營(yíng)業(yè)成本950,672,855.27799,713,319.24二、毛利8,719,326,210.127,441,972,244.87減：營(yíng)業(yè)稅金及附加940,508,549.66681,761,604.71銷售費(fèi)用621,284,334.75532,024,659.80管理費(fèi)用1,217,158,463.04941,174,062.44資產(chǎn)減值損失-300,085.01450,078.22三、稅前營(yíng)業(yè)利潤(rùn)5,940,674,947.685,286,561,839.7力口：營(yíng)業(yè)外收入6,247,977.006,282,035.79減：營(yíng)業(yè)外支出1,228,

7、603.0811,366,252.66四、稅前經(jīng)營(yíng)利潤(rùn)5,945,694,321.65,281,477,622.83減：經(jīng)營(yíng)利潤(rùn)所得稅14937728711357848774五、稅后經(jīng)營(yíng)凈利潤(rùn)4,451,921,450.203,923,628,849.10043金融損益六、利息費(fèi)用-134,845,563.04-103,823,015.33減：利息費(fèi)用抵稅-33878069.24-26692521.32七、稅后利息費(fèi)用-100,967,493.801518-77,130,494.0095731八、凈利潤(rùn)4,552,888,944.004,000,759,343.11附注：平均所得稅稅率25.1

8、2%25.71%管理用現(xiàn)金流量表2009年12月31日編制單位：貴州茅臺(tái)酒股份有限公司單位：萬(wàn)元 幣種：人民幣項(xiàng)目本年金額上年金額（略）經(jīng)營(yíng)活動(dòng)現(xiàn)金流量：稅后經(jīng)營(yíng)凈利潤(rùn)4,451,921,450.20力口：折舊與攤銷207,567,308.42=經(jīng)營(yíng)現(xiàn)金毛流量4,659,488,758.62減：經(jīng)營(yíng)營(yíng)運(yùn)資本增加2,558,417,217.44=營(yíng)業(yè)現(xiàn)金凈流量2,101,071,541.18減：經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)增加622,600,830.82折舊與攤銷207,567,308.42=實(shí)體現(xiàn)金流量1,270,903,401.94金融活動(dòng)現(xiàn)金流量：稅后利息費(fèi)用-100,967,493.801518減：凈

9、負(fù)債增加32870950=債務(wù)現(xiàn)金流量-133,838,443.801518股利分配1,404,741,845.74減：股權(quán)資本凈增加0=股權(quán)現(xiàn)金流量1,404,741,845.74融資現(xiàn)金流量1,270,903,401.93848管理用財(cái)務(wù)分析權(quán)益凈利率=凈經(jīng)營(yíng)資產(chǎn)凈利率+（凈經(jīng)營(yíng)資產(chǎn)凈利率稅后利息率）X（凈負(fù)債/所有者權(quán)益）=凈經(jīng)營(yíng)資產(chǎn)凈利率+經(jīng)營(yíng)差異率X凈財(cái)務(wù)杠桿凈經(jīng)營(yíng)資產(chǎn)凈利率+杠桿貢獻(xiàn)率其中：凈經(jīng)營(yíng)資產(chǎn)凈利率=稅后經(jīng)營(yíng)凈利潤(rùn)/凈經(jīng)營(yíng)資產(chǎn)4,451,921,450.20/ 14,639,652,794.21=30.41%稅后利息率=稅后利息/凈負(fù)債=-100,967,493.801518/-11912600 =847.57%凈財(cái)務(wù)杠桿 =凈負(fù)債股東權(quán)益-1191260014,651,565