（本科）財(cái)務(wù)報(bào)表分析第2章實(shí)訓(xùn)案例

1、（本科）財(cái)務(wù)報(bào)表分析第2章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第2章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第2章實(shí)訓(xùn)案例第二章 資產(chǎn)負(fù)債表分析實(shí)訓(xùn)案例：五糧液集團(tuán)有限公司是以五糧液及其一系列酒的生產(chǎn)經(jīng)營(yíng)為主，現(xiàn)代制造業(yè)、現(xiàn)代工業(yè)包裝、光電玻璃、現(xiàn)代物流、橡膠制品、現(xiàn)代制藥等產(chǎn)業(yè)多元發(fā)展，具有深厚企業(yè)文化的特大型現(xiàn)代企業(yè)集團(tuán)。表2-1為宜賓五糧液股份有限公司2014年資產(chǎn)負(fù)債表。試?yán)盟鶎W(xué)知識(shí)對(duì)資產(chǎn)負(fù)債表各項(xiàng)目進(jìn)行具體分析。 表2-1 宜賓五糧液股份有限公司2014年資產(chǎn)負(fù)債表 單位：元項(xiàng)目2014年2013年流動(dòng)資產(chǎn)：貨幣資金22,382,106,584.4825,763,495,274.95應(yīng)收票據(jù)7,369

2、,422,899.463,625,484,719.41應(yīng)收賬款122,947,745.8875,473,277.19預(yù)付款項(xiàng)298,155,704.17213,651,778.22應(yīng)收利息216,399,146.66355,196,983.69其他應(yīng)收款19,560,121.1923,332,076.12存貨8,091,488,733.566,885,585,995.39流動(dòng)資產(chǎn)合計(jì)38,500,080,935.4036,942,220,104.97非流動(dòng)資產(chǎn)：可供出售金融資產(chǎn)1,200,000.001,200,000.00長(zhǎng)期股權(quán)投資867,864,898.54119,377,356.50固

3、定資產(chǎn)5,676,482,317.655,882,125,515.16在建工程384,533,672.73223,094,343.48工程物資1,755,346.28固定資產(chǎn)清理23,060,688.90無形資產(chǎn)421,573,592.34293,642,157.84商譽(yù)1,621,619.531,621,619.53長(zhǎng)期待攤費(fèi)用52,451,701.8062,472,496.58遞延所得稅資產(chǎn)503,061,914.86578,932,509.06非流動(dòng)資產(chǎn)合計(jì)7,908,789,717.457,187,282,033.33資產(chǎn)總計(jì)46,408,870,652.8544,129,502,13

4、8.30流動(dòng)負(fù)債：應(yīng)付票據(jù)85,449,379.4852,577,851.10應(yīng)付賬款647,043,070.00583,987,991.93預(yù)收款項(xiàng)858,110,981.89824,725,426.75應(yīng)付職工薪酬2,272,260,762.632,329,068,193.83應(yīng)交稅費(fèi)1,097,979,258.652,194,188,016.66其他應(yīng)付款964,097,340.101,058,057,337.88流動(dòng)負(fù)債合計(jì)5,924,940,792.757,042,604,818.15非流動(dòng)負(fù)債：長(zhǎng)期應(yīng)付款1,000,000.001,000,000.00長(zhǎng)期應(yīng)付職工薪酬4,591,6

5、46.00遞延收益145,257,768.0266,612,768.06非流動(dòng)負(fù)債合計(jì)150,849,414.0267,612,768.06負(fù)債合計(jì)6,075,790,206.777,110,217,586.21所有者權(quán)益：股本3,795,966,720.003,795,966,720.00資本公積953,203,468.32953,203,468.32盈余公積7,070,005,102.935,678,791,405.48未分配利潤(rùn)27,611,203,050.6925,664,678,173.20歸屬于母公司所有者權(quán)益合計(jì)39,430,378,341.9436,092,639,767.00少數(shù)股東權(quán)益902,702,104.14926,644,785.09所有者權(quán)益合計(jì)40,333,080,446.0837,019,284,552.09負(fù)債和所有者權(quán)益總計(jì)46,408,870,652.8544,129,502,138.30要點(diǎn)：1.對(duì)流