（本科）財(cái)務(wù)報(bào)表分析第6章實(shí)訓(xùn)案例

1、（本科）財(cái)務(wù)報(bào)表分析第6章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第6章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第6章實(shí)訓(xùn)案例第六章 企業(yè)償債能力分析實(shí)訓(xùn)案例：上?？迫A生物工程股份有限公司（簡(jiǎn)稱：“科華生物”，股票代碼：002022）創(chuàng)立于1981年,2004年于深圳證券交易所上市，是中國(guó)規(guī)模最大的醫(yī)療診斷用品產(chǎn)業(yè)基地。主要經(jīng)營(yíng)業(yè)務(wù)：生化試劑、臨床診斷試劑、醫(yī)療器械產(chǎn)品、對(duì)外投資、原輔材料的進(jìn)口業(yè)務(wù)等?？迫A生物2014年的資產(chǎn)負(fù)債表如表6-1所示。其2013年和2014年的現(xiàn)金流量?jī)纛~分別為：474,167,662.89 元、380,929,707.31元。試分析科華生物的短期償債能力。表6-1 科華生物2014年的

2、資產(chǎn)負(fù)債表 單位：元項(xiàng)目2014年12月31日2013年12月31日流動(dòng)資產(chǎn)：貨幣資金380,929,707.31474,167,662.89應(yīng)收票據(jù)4,465,480.605,298,385.00應(yīng)收賬款180,214,201.20139,172,484.86預(yù)付款項(xiàng)54,706,495.7370,561,443.85其他應(yīng)收款5,117,279.147,775,378.34存貨279,878,035.10219,164,170.57其他流動(dòng)資產(chǎn)10,047,827.88124,591.05流動(dòng)資產(chǎn)合計(jì)915,359,026.96916,264,116.56非流動(dòng)資產(chǎn)：可供出售金融資產(chǎn)50,

3、100.0050,100.00長(zhǎng)期應(yīng)收款23,073.74長(zhǎng)期股權(quán)投資49,483,071.3646,408,300.65投資性房地產(chǎn)770,023.82792,109.85固定資產(chǎn)255,824,318.56220,938,544.52在建工程24,726,424.6523,857,306.96無形資產(chǎn)64,176,592.7017,529,898.64開發(fā)支出45,030,579.4870,653,845.22商譽(yù)66,135,230.6566,135,230.65長(zhǎng)期待攤費(fèi)用2,681,808.222,571,219.35遞延所得稅資產(chǎn)4,823,185.574,979,045.50非流

4、動(dòng)資產(chǎn)合計(jì)513,701,335.01453,938,675.08資產(chǎn)總計(jì)1,429,060,361.971,370,202,791.64流動(dòng)負(fù)債：應(yīng)付賬款75,009,371.0847,307,602.80預(yù)收款項(xiàng)16,701,499.2723,332,549.40應(yīng)付職工薪酬4,584,110.3615,913,166.35應(yīng)交稅費(fèi)32,172,042.6843,699,820.71應(yīng)付股利1,937,704.00其他應(yīng)付款22,009,369.5418,281,804.92流動(dòng)負(fù)債合計(jì)150,476,392.93150,472,648.18非流動(dòng)負(fù)債：遞延收益10,913,650.001

5、1,607,050.00非流動(dòng)負(fù)債合計(jì)10,913,650.0011,607,050.00負(fù)債合計(jì)161,390,042.93162,079,698.18所有者權(quán)益：股本492,277,500.00492,277,500.00資本公積3,271,076.7418,551,337.78盈余公積149,456,276.33163,465,604.63未分配利潤(rùn)611,736,407.66457,897,468.60歸屬于母公司所有者權(quán)益合計(jì)1,256,741,260.731,132,191,911.01少數(shù)股東權(quán)益10,929,058.3175,931,182.45所有者權(quán)益合計(jì)1,267,670,319.041,208,123,093.46負(fù)債和所有者權(quán)益總計(jì)1,429,060,361.971,370,202,791.64要