光明乳業(yè)資產(chǎn)負(fù)債表分析

1、精品文檔2012 年與 2013 年資產(chǎn)負(fù)債表水平分析單位：元項(xiàng)目2012 年 12 月2013 年 12 月 31 變動(dòng)情況對總額的31 日日變動(dòng)額變動(dòng)率影響流動(dòng)資產(chǎn)：貨幣資金2,339,384,032,600,367,233260,983,19511.16%2.79%8交易性金融資11,781,41618,537,9596,756,54357.35%0.07%產(chǎn)應(yīng)收票據(jù)1,511,2782,678,3071,167,02977.22%0.01%應(yīng)收賬款1,310,077,081,386,392,94176,315,8595.83%0.82%2預(yù)付款項(xiàng)225,373,435603,372,7

2、52377,999,317167.724.05%其他應(yīng)收款58,358,60979,125,09120,766,48235.58%0.22%存貨1,015,752,171,500,786,979485,034,80147.75%5.19%8其他流動(dòng)資產(chǎn)0219,829,683219,829,6832.35%流動(dòng)資產(chǎn)合計(jì)4,962,238,036,411,090,9451,448,852,90929.20%15.51%6非流動(dòng)資產(chǎn)：可供出售金融00000.00%資長期應(yīng)收款1,523,9391,223,939-300,000-19.690.00%長期股權(quán)投資30,213,98018,719,30

3、0-11,494,680-38.04-0.12%固定資產(chǎn)2,681,667,343,371,200,199689,532,85025.71%7.38%9在建工程709,740,369672,880,766-36,859,603)-5.19%-0.39%生產(chǎn)性生物資142,171,709205,140,80362,969,09444.29%0.67%產(chǎn)無形資產(chǎn)280,102,296281,590,5051,488,2090.53%0.02%商譽(yù)258,884,662258,884,66200.00%0.00%長期待攤費(fèi)用03,286,5203,286,5200.04%遞延所得稅資272,757,

4、236344,034,54571,277,30926.13%0.76%產(chǎn)其他非流動(dòng)資0000.00%產(chǎn)非流動(dòng)資產(chǎn)合4,377,061,545,156,961,239 779,899,69917.82%8.35%計(jì)0資產(chǎn)總計(jì)9,339,299,5711,568,052,18-7,771,247,39-83.21-83.21%642%流動(dòng)負(fù)債：。1歡迎下載精品文檔短期借款793,362,976949,638,200156,275,22419.70%1.67%以公允價(jià)值加0000.00%量的金融負(fù)債交易性金融負(fù)17,340,1574,036,740-13,303,417-76.72-0.14%債%應(yīng)

5、付賬款1,378,858,771,998,690,181619,831,41044.95%6.64%1預(yù)收款項(xiàng)335,197,904748,733,090413,535,186123.374.43%應(yīng)付職工薪酬152,544,591183,033,04130,488,45019.99%0.33%應(yīng)交稅費(fèi)111,924,439288,613,574176,689,135157.861.89%應(yīng)付利息3,020,2713,531,167510,89616.92%0.01%其他應(yīng)付款1,037,183,581,508,636,603471,453,01945.46%5.05%4一年內(nèi)到期的130,3

6、80,216263,143,133132,762,917101.831.42%非流動(dòng)負(fù)債%流動(dòng)負(fù)債合計(jì)3,959,812,905,948,055,7291,988,242,82050.21%21.29%9非流動(dòng)負(fù)債：長期借款708,489,280336,347,214-372,142,066-52.53-3.98%長期應(yīng)付款10,671,7381,022,500-9,649,238-90.42-0.10%專項(xiàng)應(yīng)付款25,732,0016,677,119-19,054,882-74.05-0.20%遞延收益0000.00%遞延所得稅負(fù)64,061,75097,777,84633,716,0965

7、2.63%0.36%債其他非流動(dòng)負(fù)145,866,672154,384,8928,518,2205.84%0.09%債非流動(dòng)負(fù)債合954,821,441596,209,571-358,611,870-37.56-3.84%計(jì)%負(fù)債合計(jì)4,914,634,356,544,265,3001,629,630,95033.16%17.45%0所有者權(quán)益 ( 或股東權(quán)益）股本1,225,038,651,224,497,459-541,198-0.04%-0.01%7資本公積1,676,837,081,756,143,96479,306,8764.73%0.85%8減：庫存股0000.00%其他綜合收益0

8、000.00%。2歡迎下載精品文檔盈余公積321,367,710364,268,74842,901,03813.35%0.46%未分配利潤777,411,110920,122,969142,711,85918.36%1.53%外幣報(bào)表折算13,190,93013,079,702-111,228-0.84%0.00%差額歸屬于母公司4,013,845,494,278,112,842 264,267,3476.58%2.83%所有者權(quán)益合5計(jì)少數(shù)股東權(quán)益410,819,731745,674,042334,854,31181.51%3.59%所有者權(quán)益合4,424,665,225,023,786,8

9、84 599,121,65813.54%6.42%計(jì)6負(fù)債和所有者9,339,299,5711,568,052,182,228,752,608 23.86%23.86%權(quán)益總計(jì)64根據(jù)上表，可以對光明乳業(yè)公司總資產(chǎn)變動(dòng)情況作出以下分析評價(jià)：該公司總資產(chǎn)本期增加222875 萬元，增長幅度為23.86%，說明光明乳業(yè)公司本年資產(chǎn)規(guī)模有較大幅度增長。進(jìn)一步可以發(fā)現(xiàn)：（1） 流動(dòng)資產(chǎn)本期增加144885 萬元，增長幅度為29.20%，使總資產(chǎn)規(guī)模增長了 15.51%。非流動(dòng)資產(chǎn)本期增加了77990 萬元，增長的幅度為17.82%，使總資產(chǎn)規(guī)模增長了 8.35%，兩者合計(jì)使總資產(chǎn)增加了222875 萬

10、元，增長幅度為23.86%（ 2）本期總資產(chǎn)的增長主要體現(xiàn)在流動(dòng)資產(chǎn)的增長上，如果僅從這一變化來看，該公司資產(chǎn)流動(dòng)性有所增強(qiáng)， 盡管流動(dòng)資產(chǎn)的各項(xiàng)目都有不同程度的增減變動(dòng)，但其增長主要體現(xiàn)在兩個(gè)方面：一是存貨的增長。存貨本期增長 485034801 元，增長幅度為 47.75%，對總資產(chǎn)的影響 5.19%，這有助于形成現(xiàn)實(shí)的生產(chǎn)能力。存貨是單位實(shí)物變動(dòng)的市場價(jià)值。存貨過多說明企業(yè)的資金大量積壓在持有的流動(dòng)資產(chǎn)形態(tài)上，影響到企業(yè)生產(chǎn)經(jīng)營過程中的高速運(yùn)轉(zhuǎn)，影響資金使用效率。 若過少， 會(huì)影響流動(dòng)資產(chǎn)進(jìn)而影響流動(dòng)比率， 說明償還短期債務(wù)的能力低，影響企業(yè)籌資能力， 勢必影響生產(chǎn)經(jīng)營活動(dòng)順利開展。本期

11、存貨持有量，尚保持在正常水平。二是預(yù)付款項(xiàng)的增加。預(yù)付款項(xiàng)本期增加377999317 元，增長幅度為167.72%。對總資產(chǎn)的影響為4.05%，說明其他企業(yè)占用本企業(yè)過多的資金，同時(shí)也反映企業(yè)可能在擴(kuò)大生產(chǎn)規(guī)模。（3）非流動(dòng)資產(chǎn)的變動(dòng)主要體現(xiàn)在以下方面：1. 固定資產(chǎn)的增長。固定資產(chǎn)本期增加了 689532850 元，增長幅度為 25.71%，對總資產(chǎn)的影響為 7.38%，是非流動(dòng)資產(chǎn)中對總資產(chǎn)變動(dòng)影響最大的項(xiàng)目。固定資產(chǎn)的規(guī)模體現(xiàn)了一個(gè)企業(yè)的生產(chǎn)能力， 但僅僅根據(jù)固定資產(chǎn)凈值的變動(dòng)并不能得出企業(yè)生產(chǎn)能力上升或下降的結(jié)論。固定資產(chǎn)凈值反映了企業(yè)在固定資產(chǎn)項(xiàng)目上占用的資金， 其既受固定資產(chǎn)原值變

12、動(dòng)的影響，也受固定資產(chǎn)折舊的影響。 本企業(yè)概念固定資產(chǎn)凈值的增加一方面是經(jīng)營規(guī)模增長購置機(jī)器設(shè)備增加及部分在建工程轉(zhuǎn)入所致；另一方面， 固定資產(chǎn)折舊使其價(jià)值減少，但這種變化對公司生產(chǎn)能力不會(huì)有太大影響?？傮w看該公司的生產(chǎn)能力有所提高。2. 遞延所得稅資產(chǎn)的增長。遞延所得稅資產(chǎn)本期增加了71277309 元，增長幅度為26.13%，對總資產(chǎn)的影響為0.76%3. 是生產(chǎn)性物資的增長。生產(chǎn)性物資本期增加了62969094 元，增長幅度為44.29%，對總資產(chǎn)的影響為0.67 % ，反映該企業(yè)的生產(chǎn)規(guī)模在擴(kuò)大。二、從籌資或投資角度進(jìn)行分析評價(jià)根據(jù)上表，可以對光明乳業(yè)的權(quán)益總額變動(dòng)情況做出以下分析：該

13、公司權(quán)益總額本期較上期增加 2228752608 元，增長幅度為 23.86%，說明光明乳業(yè)資產(chǎn)規(guī)模有較大幅度的增長。進(jìn)一步分析可以發(fā)現(xiàn)：。3歡迎下載精品文檔（1）負(fù)債本期增加了 1629630950 元，增長的幅度為 33.16%，使權(quán)益總額增加了 17.45%；股東權(quán)益本期增加了 599121658 元，增長的幅度為 13.54%，使權(quán)益總額增加了 6.42%，兩者合計(jì)使該公司權(quán)益總額本期較上期增加了1629630950 元，增長的幅度為33.16%（ 2）應(yīng)付賬款的增加。應(yīng)付賬款本期增長了 61983140 元，增長的幅度為 44.95%，使權(quán)益總額增加了 6.64% 。該項(xiàng)目的增長給公

14、司帶來了一定的償債壓力如果不能如期支付會(huì)給公司的信用帶來不良影響。（3）其他應(yīng)付款的增加。其他應(yīng)付款本期增長了471453019 元，增長的幅度為45.46%，使權(quán)益總額增加了5.05% 。其他應(yīng)付款是指企業(yè)在商品交易業(yè)務(wù)以外發(fā)生的應(yīng)付和暫收款項(xiàng)。指企業(yè)除應(yīng)付票據(jù)、應(yīng)付賬款、 應(yīng)付工資、應(yīng)付利潤等以外的應(yīng)付、暫收其他單位或個(gè)人的款項(xiàng)。該期其他應(yīng)付款的增長幅度較大，占權(quán)益總額的比例較高。（4）股東權(quán)益本期增加了599121658 元，增長的幅度為13.54%，使權(quán)益總額增加了6.42%。該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了42901038 元增長的幅度為 13.35%，使

15、權(quán)益總額增加了 0.46%；未分配利潤增加了 142711459 元，增長的幅度為18.36%，使權(quán)益總額增加了 1.53%.2013 年與 2014 年資產(chǎn)負(fù)債表水平分析單位：元項(xiàng)目2013 年2014 年變動(dòng)情況對總額變動(dòng)額變動(dòng)率的影響流動(dòng)資產(chǎn)：貨幣資金2,600,367,2332,001,684,379-598,682,854-23.02%-5.18%交易性金融資產(chǎn)18,537,9590-18,537,959)-100.00%-0.16%應(yīng)收票據(jù)2,678,3075,563,4612,885,154107.72%0.02%應(yīng)收賬款1,386,392,9411,695,027,448308

16、,634,50722.26%2.67%預(yù)付款項(xiàng)603,372,752396,767,016-206,605,736-34.24%-1.79%其他應(yīng)收款79,125,09179,365,222240,1310.30%0.00%存貨1,500,786,9792,030,733,693529,946,71435.31%4.58%其他流動(dòng)資產(chǎn)219,829,683209,385,691-10,443,992-4.75%-0.09%流動(dòng)資產(chǎn)合計(jì)6,411,090,9456,418,526,9107,435,9650.12%0.06%非流動(dòng)資產(chǎn)：可供出售金融資02,478,3742,478,3740.02

17、%長期應(yīng)收款1,223,939923,939-300,000)-24.51%0.00%長期股權(quán)投資18,719,30016,397,876-2,321,424-12.40%-0.02%固定資產(chǎn)3,371,200,1994,357,378,383986,178,18429.25%8.53%在建工程672,880,766808,234,611135,353,84520.12%1.17%生產(chǎn)性生物資產(chǎn)205,140,803241,989,68036,848,87717.96%0.32%無形資產(chǎn)281,590,505312,395,87130,805,36610.94%0.27%商譽(yù)258,884,6

18、62245,996,250-12,888,412-4.98%-0.11%長期待攤費(fèi)用3,286,5201,174,896-2,111,624-64.25%-0.02%遞延所得稅資產(chǎn)344,034,545372,682,68028,648,1358.33%0.25%其他非流動(dòng)資產(chǎn)0104,965,671104,965,6710.91%非流動(dòng)資產(chǎn)合計(jì)5,156,961,2396,464,618,2311,307,656,9925.36%11.30%2。4歡迎下載精品文檔資產(chǎn)總計(jì)11,568,052,1812,883,145,141,315,092,9511.37%11.37%417流動(dòng)負(fù)債：短期借

19、款949,638,2001,813,994,215864,356,01591.02%7.47%以公允價(jià)值加量040,724,77140,724,7710.35%的金融負(fù)債交易性金融負(fù)債4,036,7400-4,036,740-100.00%-0.03%應(yīng)付賬款1,998,690,1812,053,400,59854,710,4172.74%0.47%預(yù)收款項(xiàng)748,733,090506,196,840-242,536,250-32.39%-2.10%應(yīng)付職工薪酬183,033,041206,841,81223,808,77113.01%0.21%應(yīng)交稅費(fèi)288,613,574275,308,4

20、72-13,305,102-4.61%-0.12%應(yīng)付利息3,531,1674,032,610501,44314.20%0.00%其他應(yīng)付款1,508,636,6031,580,751,90572,115,3024.78%0.62%一年內(nèi)到期的非263,143,1331,215,000-261,928,133-99.54%-2.26%流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)5,948,055,7296,482,466,223534,410,4948.98%4.62%非流動(dòng)負(fù)債：長期借款336,347,214858,503,081522,155,867155.24%4.51%長期應(yīng)付款1,022,50065,782

21、,61564,760,1156333.51%0.56%專項(xiàng)應(yīng)付款6,677,119700,000-5,977,119-89.52%-0.05%遞延收益0181,787,728181,787,7281.57%遞延所得稅負(fù)債97,777,84694,049,613-3,728,233-3.81%-0.03%其他非流動(dòng)負(fù)債154,384,892280,000-154,104,892-99.82%-1.33%非流動(dòng)負(fù)債合計(jì)596,209,5711,201,103,037604,893,466101.46%5.23%負(fù)債合計(jì)6,544,265,3007,683,569,2601,139,303,9617

22、.41%9.85%0所有者權(quán)益 ( 或股東權(quán)益）股本1,224,497,4591,230,636,7396,139,2800.50%0.05%資本公積1,756,143,9641,771,264,24115,120,2770.86%0.13%減：庫存股064,760,11564,760,1150.56%其他綜合收益0(32,906,914)-32,906,914-0.28%盈余公積364,268,748410,419,60646,150,85812.67%0.40%未分配利潤920,122,9691,196,992,430276,869,46130.09%2.39%外幣報(bào)表折算差13,079,

23、7020-13,079,702-100.00%-0.11%額歸屬于母公司所4,278,112,8424,511,645,987233,533,1455.46%2.02%有者權(quán)益合計(jì)少數(shù)股東權(quán)益745,674,042687,929,894-57,744,148-7.74%-0.50%所有者權(quán)益合計(jì)5,023,786,8845,199,575,881175,788,9973.50%1.52%負(fù)債和所有者權(quán)11,568,052,1812,883,145,141,315,092,9511.37%11.37%益總計(jì)417。5歡迎下載精品文檔2014 年與 2015年資產(chǎn)負(fù)債表水平分析單位：元項(xiàng)目2014

24、年 12月 12015 年 12 月 31變動(dòng)情況對總額日日14與15的變14與15的的影響動(dòng)額變動(dòng)率流動(dòng)資產(chǎn)：貨幣資金2,001,684,3793,319,519,6841,317,835,3065.84%10.23%5交易性金融資產(chǎn)04,805,5644,805,5640.04%應(yīng)收票據(jù)5,563,461654,663-4,908,798-88.23%-0.04%應(yīng)收賬款1,695,027,4481,629,289,987-65,737,461-3.88%-0.51%預(yù)付款項(xiàng)396,767,016452,662,59155,895,57514.09%0.43%其他應(yīng)收款79,365,222

25、124,221,39144,856,16956.52%0.35%存貨2,030,733,6931,852,797,651-177,936,042-8.76%-1.38%其他流動(dòng)資產(chǎn)209,385,691170,741,394-38,644,297-18.46%-0.30%流動(dòng)資產(chǎn)合計(jì)6,418,526,9107,554,692,9251,136,166,0117.70%8.82%5非流動(dòng)資產(chǎn)：可供出售金融資2,478,3742,438,686-39,688-1.60%0.00%長期應(yīng)收款923,939648,939-275,000-29.76%0.00%長期股權(quán)投資16,397,87666,9

26、58,19450,560,318308.33%0.39%固定資產(chǎn)4,357,378,3835,364,453,4791,007,075,0923.11%7.82%6在建工程808,234,611560,622,281-247,612,330-30.64%-1.92%生產(chǎn)性生物資產(chǎn)241,989,6801,019,288,649777,298,969321.21%6.03%無形資產(chǎn)312,395,871301,114,772-11,281,099-3.61%-0.09%商譽(yù)245,996,250231,603,991-14,392,259-5.85%-0.11%長期待攤費(fèi)用1,174,8961,

27、703,468528,57244.99%0.00%遞延所得稅資產(chǎn)372,682,680309,513,879-63,168,801-16.95%-0.49%其他非流動(dòng)資產(chǎn)104,965,67133,773,149-71,192,522-67.82%-0.55%非流動(dòng)資產(chǎn)合計(jì)6,464,618,2317,892,119,4871,427,501,2522.08%11.08%6資產(chǎn)總計(jì)12,883,145,1415,446,812,412,563,667,2719.90%19.90%121流動(dòng)負(fù)債：短期借款1,813,994,2151,441,437,692-372,556,523-20.54%-

28、2.89%以公允價(jià)值加量40,724,77129,944,749-10,780,022-26.47%-0.08%的金融負(fù)債交易性金融負(fù)債0000.00%應(yīng)付賬款2,053,400,5982,272,731,964219,331,36610.68%1.70%預(yù)收款項(xiàng)506,196,840578,552,76972,355,92914.29%0.56%應(yīng)付職工薪酬206,841,812203,625,703-3,216,109-1.55%-0.02%應(yīng)交稅費(fèi)275,308,472206,947,016-68,361,456-24.83%-0.53%。6歡迎下載精品文檔應(yīng)付利息4,032,6103,

29、699,208-333,402-8.27%0.00%其他應(yīng)付款1,580,751,9052,078,607,305497,855,40031.49%3.86%一年內(nèi)到期的非1,215,000254,321,246253,106,24620831.79%1.96%流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)6,482,466,2237,069,867,652587,401,4299.06%4.56%非流動(dòng)負(fù)債：長期借款858,503,0811,088,750,477230,247,39626.82%1.79%長期應(yīng)付款65,782,61539,878,569-25,904,046-39.38%-0.20%專項(xiàng)應(yīng)付款70

30、0,0002,122,8111,422,811203.26%0.01%遞延收益181,787,728284,007,911102,220,18356.23%0.79%遞延所得稅負(fù)債94,049,61395,139,8901,090,2771.16%0.01%其他非流動(dòng)負(fù)債280,0001,603,898,0541,603,618,05572720.7312.45%4%非流動(dòng)負(fù)債合計(jì)1,201,103,0373,113,797,7121,912,694,67159.24%14.85%5負(fù)債合計(jì)7,683,569,26010,183,665,362,500,096,1032.54%19.41%44

31、所有者權(quán)益 ( 或股東權(quán)益）股本1,230,636,7391,230,636,73900.00%0.00%資本公積1,771,264,2411,769,027,820-2,236,421-0.13%-0.02%減：庫存股64,760,11564,760,11500.00%0.00%其他綜合收益(32,906,914)(81,846,929)-48,940,015148.72%-0.38%盈余公積410,419,606425,537,46715,117,8613.68%0.12%未分配利潤1,196,992,4301,259,972,24962,979,8195.26%0.49%外幣報(bào)表折算差0

32、000.00%額歸屬于母公司所4,511,645,9874,538,567,23126,921,2440.60%0.21%有者權(quán)益合計(jì)少數(shù)股東權(quán)益687,929,894724,579,81736,649,9235.33%0.28%所有者權(quán)益合計(jì)5,199,575,8815,263,147,04863,571,1671.22%0.49%負(fù)債和所有者權(quán)12,883,145,1415,446,812,412,563,667,2719.90%19.90%益總計(jì)1211、（1）2013-2014 年總資產(chǎn)本期增加1315092957 元，增長幅度為11.37%，說明茅臺(tái)股份本年資產(chǎn)規(guī)模有較大幅度的增長。

33、進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)資產(chǎn)本期增加743596，增長幅度 0.12%，使總資產(chǎn)規(guī)模增長了 0.06%。非流動(dòng)資產(chǎn)本期增加了 1307656992，增長幅度 25.36%，使總資產(chǎn)規(guī)模增長了 11.30%，兩者合計(jì)使總資產(chǎn)增加了 1315092957 增長幅度 11.37%。（2）該公司權(quán)益總額本期較上期增加1315092957 元，增長幅度為11.37%，說明光明乳業(yè)資產(chǎn)規(guī)模有較大幅度的增長。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)負(fù)債本期增加534410494，增長幅度 8.98%，使權(quán)益總額增長了 4.62 %。非流動(dòng)負(fù)債本期增加了 604893466，增長幅度 101.46%，使權(quán)益總額增長了5.23

34、%。（3）股東權(quán)益本期增加了15788997 元，增長的幅度為3.50%，使權(quán)益總額增加了1.52%。該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了46150858 元增長的幅度為 12.67%，使權(quán)益總額增加了0.40%；未分配利潤增加了276869461 元，增長的幅度為。7歡迎下載精品文檔30.09%，使權(quán)益總額增加了 2.39%.2、（1）2014-2015 年總資產(chǎn)本期增加2563667271 元，增長幅度為19.90%，說明茅臺(tái)股份本年資產(chǎn)規(guī)模有較大幅度的增長。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)資產(chǎn)本期增加1136166105，增長幅度 17.70%，使總資產(chǎn)規(guī)模增長了8.82

35、%。非流動(dòng)資產(chǎn)本期增加了1427501256 ，增長幅度 22.08%，使總資產(chǎn)規(guī)模增長了11.08%兩者合計(jì)使總資產(chǎn)增加了2563667271 增 長 幅 度19.90%。（2）該公司權(quán)益總額本期較上期增加2563667271 元，增長幅度為19.90%，說明光明乳業(yè)資產(chǎn)規(guī)模有較大幅度的增長。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)負(fù)債本期增加587401429，增長幅度 9.06%，使權(quán)益總額增長了 4.56%。非流動(dòng)負(fù)債本期增加了 1912694675 ，增長幅度 159.24%，使權(quán)益總額增長了 14.85%?？傎Y產(chǎn)的增長主要體現(xiàn)在流動(dòng)資產(chǎn)的增長上， 若僅從這一變化來看， 該公司資產(chǎn)的流動(dòng)性有所增強(qiáng)。

36、（3）股東權(quán)益本期增加了63571167 元，增長的幅度為1.22%，使權(quán)益總額增加了0.49%。該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了15117861 元增長的幅度為 3.68%，使權(quán)益總額增加了 0.12%；未分配利潤增加了62979819 元，增長的幅度為5.26%，使權(quán)益總額增加了 0.49%.光明乳業(yè)的資產(chǎn)負(fù)債表垂直分析2012 年與 2013 年資產(chǎn)負(fù)債表垂直分析單位：元資產(chǎn)負(fù)債表分析2012 年2013 年12 年變動(dòng)13 年變動(dòng)變動(dòng)情況率率流動(dòng)資產(chǎn)：貨幣資金2,339,384,032,600,367,23325.05%22.48%-2.57%8交易性金融資

37、產(chǎn)11,781,41618,537,9590.13%0.16%0.03%應(yīng)收票據(jù)1,511,2782,678,3070.02%0.02%0.01%應(yīng)收賬款1,310,077,081,386,392,94114.03%11.98%-2.04%2預(yù)付款項(xiàng)225,373,435603,372,7522.41%5.22%2.80%其他應(yīng)收款58,358,60979,125,0910.62%0.68%0.06%存貨1,015,752,171,500,786,97910.88%12.97%2.10%8其他流動(dòng)資產(chǎn)0219,829,6830.00%1.90%1.90%流動(dòng)資產(chǎn)合計(jì)4,962,238,036,

38、411,090,94553.13%55.42%2.29%6非流動(dòng)資產(chǎn)：可供出售金融資000.00%0.00%0.00%長期應(yīng)收款1,523,9391,223,9390.02%0.01%-0.01%長期股權(quán)投資30,213,98018,719,3000.32%0.16%-0.16%固定資產(chǎn)2,681,667,343,371,200,19928.71%29.14%0.43%9在建工程709,740,369672,880,7667.60%5.82%-1.78%生產(chǎn)性生物資產(chǎn)142,171,709205,140,8031.52%1.77%0.25%。8歡迎下載精品文檔無形資產(chǎn)280,102,29628

39、1,590,5053.00%2.43%-0.56%商譽(yù)258,884,662258,884,6622.77%2.24%-0.53%長期待攤費(fèi)用03,286,5200.00%0.03%0.03%遞延所得稅資產(chǎn)272,757,236344,034,5452.92%2.97%0.05%其他非流動(dòng)資產(chǎn)000.00%0.00%0.00%非流動(dòng)資產(chǎn)合計(jì)4,377,061,545,156,961,23946.87%44.58%-2.29%0資產(chǎn)總計(jì)9,339,299,5711,568,052,18100.00%100.00%0.00%64流動(dòng)負(fù)債：短期借款793,362,976949,638,2008.49

40、%8.21%-0.29%以公允價(jià)值加量000.00%0.00%0.00%的金融負(fù)債交易性金融負(fù)債17,340,1574,036,7400.19%0.03%-0.15%應(yīng)付賬款1,378,858,771,998,690,18114.76%17.28%2.51%1預(yù)收款項(xiàng)335,197,904748,733,0903.59%6.47%2.88%應(yīng)付職工薪酬152,544,591183,033,0411.63%1.58%-0.05%應(yīng)交稅費(fèi)111,924,439288,613,5741.20%2.49%1.30%應(yīng)付利息3,020,2713,531,1670.03%0.03%0.00%其他應(yīng)付款1,

41、037,183,581,508,636,60311.11%13.04%1.94%4一年內(nèi)到期的非130,380,216263,143,1331.40%2.27%0.88%流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)3,959,812,905,948,055,72942.40%51.42%9.02%9非流動(dòng)負(fù)債：長期借款708,489,280336,347,2147.59%2.91%-4.68%長期應(yīng)付款10,671,7381,022,5000.11%0.01%-0.11%專項(xiàng)應(yīng)付款25,732,0016,677,1190.28%0.06%-0.22%遞延收益000.00%0.00%0.00%遞延所得稅負(fù)債64,061

42、,75097,777,8460.69%0.85%0.16%其他非流動(dòng)負(fù)債145,866,672154,384,8921.56%1.33%-0.23%非流動(dòng)負(fù)債合計(jì)954,821,441596,209,57110.22%5.15%-5.07%負(fù)債合計(jì)4,914,634,356,544,265,30052.62%56.57%3.95%0所有者權(quán)益(或股東權(quán)益）股本1,225,038,651,224,497,45913.12%10.59%-2.53%7資本公積1,676,837,081,756,143,96417.95%15.18%-2.77%8。9歡迎下載精品文檔減：庫存股000.00%0.00%0.00%其他綜合收益000.00%0.00%0.00%盈余公積321,367,710364,268,7483.44%3.15%-0.29%未分配利潤777,411,110920,122,9698.32%7.95%-0.37%外幣報(bào)表折算差13,190,93013,079,7020.14%0.11%-0.03%額歸屬于母公司所4,013,845,494,278,112,84242.98%36.98%-6.00%有者權(quán)益合計(jì)5少數(shù)股東權(quán)益410,819,731745,674,0424.40%6.45%2.05%所有者權(quán)益合計(jì)4