TCL集團(tuán)財務(wù)報表分析培訓(xùn)資料

1、Good is good, but better carries it.精益求精，善益求善。TCL集團(tuán)財務(wù)報表分析-TCL集團(tuán)資產(chǎn)負(fù)債表趨勢分析TCL集團(tuán)(000100)資產(chǎn)負(fù)債表水平分析表項目2010-12-31（單位：元）2009-12-31（單位：元）變動額變動%流動資產(chǎn)貨幣資金25946400000.009641990000.0016304410000.00169.10%交易性金融資產(chǎn)410166000.0030753700.00379412300.001233.71%應(yīng)收票據(jù)2567260000.00954003000.001613257000.00169.10%應(yīng)收賬款554162

2、0000.005741030000.00(199410000.00)-3.47%預(yù)付款項669931000.00628892000.0041039000.006.53%應(yīng)收利息143533000.0018769000.00124764000.00664.73%其他應(yīng)收款1558480000.00950357000.00608123000.0063.99%存貨7688760000.006636080000.001052680000.0015.86%流動資產(chǎn)合計44526100000.0024601900000.0019924200000.0080.99%非流動資產(chǎn)持有至到期投資2121500.0

3、00.002121500.00100.00%長期股權(quán)投資1236620000.00867267000.00369353000.0042.59%投資性房地產(chǎn)733308000.00248205000.00485103000.00195.44%固定資產(chǎn)原值5577920000.005772040000.00(194120000.00)-3.36%累計折舊2545090000.002595370000.00(50280000.00)-1.94%固定資產(chǎn)凈值3032830000.003176670000.00(143840000.00)-4.53%固定資產(chǎn)減值準(zhǔn)備152320000.001076200

4、00.0044700000.0041.54%固定資產(chǎn)凈額2880510000.003069050000.00(188540000.00)-6.14%在建工程2040360000.00436652000.001603708000.00367.27%無形資產(chǎn)893724000.00419033000.00474691000.00113.28%開發(fā)支出55326000.0038883300.0016442700.0042.29%商譽(yù)562046000.00440127000.00121919000.0027.70%長期待攤費(fèi)用50587800.0040741200.009846600.0024.17

5、%遞延所得稅資產(chǎn)57663000.0037244600.0020418400.0054.82%其他非流動資產(chǎn)439680000.0035375500.00404304500.001142.89%非流動資產(chǎn)合計8951940000.005632580000.003319360000.0058.93%資產(chǎn)總計53478100000.0030234400000.0023243700000.0076.88%流動負(fù)債短期借005013670000.008444130000.00168.42%吸收存款及同業(yè)存放108824000.00116858000.00(8034000.00

6、)-6.88%拆入資金480000000.00150000000.00330000000.00220.00%交易性金融負(fù)債175064000.006798350.00168265650.002475.10%應(yīng)付票據(jù)1698210000.001336150000.00362060000.0027.10%應(yīng)付賬款6653100000.006805330000.00(152230000.00)-2.24%預(yù)收款項1238640000.00757751000.00480889000.0063.46%應(yīng)付職工薪酬613145000.00495560000.00117585000.0023.73%應(yīng)交稅費(fèi)

7、(28793500.00)(37680300.00)8886800.00-23.58%應(yīng)付利息71435600.0015521700.0055913900.00360.23%應(yīng)付股利1116550.001116140.00410.000.04%其他應(yīng)付款3613480000.003800790000.00(187310000.00)-4.93%一年內(nèi)到期的非流動負(fù)債1492000000.00192680000.001299320000.00674.34%其他流動負(fù)債943058000.00764643000.00178415000.0023.33%流動負(fù)債合計30517100000.00194

8、19200000.0011097900000.0057.15%非流動負(fù)債長期借款1929290000.002074420000.00(145130000.00)-7.00%應(yīng)付債券1975500000.000.001975500000.00100.00%長期應(yīng)付款16681000.0019588800.00(2907800.00)-14.84%遞延所得稅負(fù)債22945900.0010403100.0012542800.00120.57%其他非流動負(fù)債924113000.00282424000.00641689000.00227.21%非流動負(fù)債合計4868530000.002386830000

9、.002481700000.00103.97%負(fù)債合計35385600000.0021806000000.0013579600000.0062.27%所有者權(quán)益實(shí)收資本(或股本)4238110000.002936930000.001301180000.0044.30%資本公積5694300000.002451170000.003243130000.00132.31%盈余公積567053000.00567053000.000.000.00%一般風(fēng)險準(zhǔn)備360766.00360766.000.000.00%未分配利潤(241699000.00)(674237000.00)432538000.00-

10、64.15%外幣報表折算差額16217600.0011342400.004875200.0042.98%歸屬于母公司股東權(quán)益合計10274300000.005292620000.004981680000.0094.13%少數(shù)股東權(quán)益7818090000.003135810000.004682280000.00149.32%所有者權(quán)益(或股東權(quán)益)合008428430000.009663970000.00114.66%負(fù)債和所有者權(quán)益(或股東權(quán)益)總計53478100000.0030234400000.0023243700000.0076.88%水平分析一、總資產(chǎn)變動情

11、況1、流動資產(chǎn)本期增加1992420萬元，增長的幅度為80.99%。非流動資產(chǎn)本期增加了331936萬元，增長的幅度為58.93%，兩者合計使總資產(chǎn)增長了2324370萬元，增長幅度為76.88%。2、本期總資產(chǎn)的增長主要體現(xiàn)在流動資產(chǎn)的增長上，原因是貨幣資金以及應(yīng)收票據(jù)與存貨的增加。貨幣資金本期增長1630441萬元，增長幅度為169.10%。應(yīng)收票據(jù)本期增長161325萬元，增長幅度為169.10%。而應(yīng)收賬款減少可能原因是結(jié)算方式是以承兌的方式。在建工程的增加，存貨的增加，說明企業(yè)加大了生產(chǎn)能力。3.在非流動資產(chǎn)項目中，在建工程增長160370.8萬元，增長幅度為367.27%。無形資產(chǎn)

12、與投資性房地產(chǎn)分別增長113.28%與195.44%也對非流動資產(chǎn)產(chǎn)生了影響。二、權(quán)益總額的變動情況1、負(fù)債本期增加1357960萬元，增長的幅度為62.27%；股東權(quán)益本期增加了966397萬元，增長的幅度為114.66%，兩者合計使權(quán)益總額本期增加了2324370萬元，增長幅度為76.88%。2、本期權(quán)益總額增長主要體現(xiàn)在負(fù)債的增長上，流動負(fù)債是其主要方面。流動負(fù)債本期增加1109790萬元，增長幅度為57.15%，可能導(dǎo)致公司償債壓力的加大及財務(wù)風(fēng)險的增加。流動負(fù)債增長主要表現(xiàn)在兩個方面：一是短期借款，本期增加844413萬元。二是一年內(nèi)到期的非流動負(fù)債的增加應(yīng)付賬款本期增加了12993

13、2萬元。這些項目的增長將給企業(yè)帶來巨大的償債壓力，如不能按期支付，會對企業(yè)的信用產(chǎn)生不良影響。應(yīng)交稅費(fèi)本期減少了888.68萬元，反映企業(yè)今年營業(yè)收入的減少。非流動負(fù)債本期增長了248170萬元，增長幅度為103.97%。主要變動原因是應(yīng)付債券，應(yīng)付債券本期增長了197550萬元，增長幅度為103.97%。3、股東權(quán)益本期增加966397萬元，增長幅度為114.66%。主要變動原因是歸屬于母公司股東權(quán)益合計與少數(shù)股東權(quán)益增長。其中歸屬于母公司股東權(quán)益合計增長了498168萬元，增長幅度為94.13%。TCL集團(tuán)(000100)資產(chǎn)負(fù)債表垂直分析表項目2010-12-31（單位：元）2009-1

14、2-31（單位：元）結(jié)構(gòu)2010結(jié)構(gòu)2009變動情況%流動資產(chǎn)貨幣資金25946400000.009641990000.0048.52%31.89%16.63%交易性金融資產(chǎn)410166000.0030753700.000.77%0.10%0.67%應(yīng)收票據(jù)2567260000.00954003000.004.80%3.16%1.65%應(yīng)收賬款5541620000.005741030000.0010.36%18.99%-8.63%預(yù)付款項669931000.00628892000.001.25%2.08%-0.83%應(yīng)收利息143533000.0018769000.000.27%0.06%0.

15、21%其他應(yīng)收款1558480000.00950357000.002.91%3.14%-0.23%存貨7688760000.006636080000.0014.38%21.95%-7.57%流動資產(chǎn)合計44526100000.0024601900000.0083.26%81.37%1.89%非流動資產(chǎn)持有至到期投資2121500.000.000.00%0.00%0.00%長期股權(quán)投資1236620000.00867267000.002.31%2.87%-0.56%投資性房地產(chǎn)733308000.00248205000.001.37%0.82%0.55%固定資產(chǎn)原值5577920000.0057

16、72040000.0010.43%19.09%-8.66%累計折舊2545090000.002595370000.004.76%8.58%-3.83%固定資產(chǎn)凈值3032830000.003176670000.005.67%10.51%-4.84%固定資產(chǎn)減值準(zhǔn)備152320000.00107620000.000.28%0.36%-0.07%固定資產(chǎn)凈額2880510000.003069050000.005.39%10.15%-4.76%在建工程2040360000.00436652000.003.82%1.44%2.37%無形資產(chǎn)893724000.00419033000.001.67%1.

17、39%0.29%開發(fā)支出55326000.0038883300.000.10%0.13%-0.03%商譽(yù)562046000.00440127000.001.05%1.46%-0.40%長期待攤費(fèi)用50587800.0040741200.000.09%0.13%-0.04%遞延所得稅資產(chǎn)57663000.0037244600.000.11%0.12%-0.02%其他非流動資產(chǎn)439680000.0035375500.000.82%0.12%0.71%非流動資產(chǎn)合計8951940000.005632580000.0016.74%18.63%-1.89%資產(chǎn)總計53478100000.0030234

18、400000.00100.00%100.00%0.00%流動負(fù)債短期借005013670000.0025.17%16.58%8.58%吸收存款及同業(yè)存放108824000.00116858000.000.20%0.39%-0.18%拆入資金480000000.00150000000.000.90%0.50%0.40%交易性金融負(fù)債175064000.006798350.000.33%0.02%0.30%應(yīng)付票據(jù)1698210000.001336150000.003.18%4.42%-1.24%應(yīng)付賬款6653100000.006805330000.0012.44%22

19、.51%-10.07%預(yù)收款項1238640000.00757751000.002.32%2.51%-0.19%應(yīng)付職工薪酬613145000.00495560000.001.15%1.64%-0.49%應(yīng)交稅費(fèi)(28793500.00)(37680300.00)-0.05%-0.12%0.07%應(yīng)付利息71435600.0015521700.000.13%0.05%0.08%應(yīng)付股利1116550.001116140.000.00%0.00%0.00%其他應(yīng)付款3613480000.003800790000.006.76%12.57%-5.81%一年內(nèi)到期的非流動負(fù)債1492000000.0

20、0192680000.002.79%0.64%2.15%其他流動負(fù)債943058000.00764643000.001.76%2.53%-0.77%流動負(fù)債合計30517100000.0019419200000.0057.06%64.23%-7.16%非流動負(fù)債長期借款1929290000.002074420000.003.61%6.86%-3.25%應(yīng)付債券1975500000.000.003.69%0.00%3.69%長期應(yīng)付款16681000.0019588800.000.03%0.06%-0.03%遞延所得稅負(fù)債22945900.0010403100.000.04%0.03%0.01%

21、其他非流動負(fù)債924113000.00282424000.001.73%0.93%0.79%非流動負(fù)債合計4868530000.002386830000.009.10%7.89%1.21%負(fù)債合計35385600000.0021806000000.0066.17%72.12%-5.95%所有者權(quán)益實(shí)收資本(或股本)4238110000.002936930000.007.92%9.71%-1.79%資本公積5694300000.002451170000.0010.65%8.11%2.54%盈余公積567053000.00567053000.001.06%1.88%-0.82%一般風(fēng)險準(zhǔn)備3607

22、66.00360766.000.00%0.00%0.00%未分配利潤(241699000.00)(674237000.00)-0.45%-2.23%1.78%外幣報表折算差額16217600.0011342400.000.03%0.04%-0.01%歸屬于母公司股東權(quán)益合計10274300000.005292620000.0019.21%17.51%1.71%少數(shù)股東權(quán)益7818090000.003135810000.0014.62%10.37%4.25%所有者權(quán)益(或股東權(quán)益)合008428430000.0033.83%27.88%5.95%負(fù)債和所有者權(quán)益(或股東權(quán)益)總計53478100000.0030234400000.00100.00%100.00%0.00%垂直分析一、資產(chǎn)結(jié)構(gòu)分析本期該企業(yè)流動資產(chǎn)比重為83.26%,而非流動資產(chǎn)的比重僅為16.74%,該企業(yè)資產(chǎn)流動性較強(qiáng),資產(chǎn)風(fēng)險較小。本期該企業(yè)流動資產(chǎn)的比重上升了1.89%，非流動資產(chǎn)的比重下降了1.89%。除貨幣資金上升了16.63%，應(yīng)收賬款下降了