論文伊利股份有限公司資產(chǎn)負債表分析

內(nèi)蒙古伊利實業(yè)集團股份有限公司

2011年母公司資產(chǎn)負債表水平分析項目流動資產(chǎn)：

2011

2010

變動額

變動率貨幣資金交易性金融資產(chǎn)

2,617,966,501.22

2,638,955,990.90

-20,989,489.68

-0.80%應收票據(jù)

101,310,000.00

7,500,000.00

93,810,000.00

1250.80%應收賬款

4,164,061,782.20

2,769,052,246.95

1,395,009,535.25

50.38%預付款項

104,184,668.87

174,619,892.47

-70,435,223.60

-40.34%應收利息應收股利其他應收款

211,273,683.54

63,167,309.09

148,106,374.45

234.47%存貨一年內(nèi)到期的非流動資產(chǎn)其他流動資產(chǎn)

1,435,493,909.26

1,131,233,760.59

304,260,148.67

26.90%流動資產(chǎn)合計非流動資產(chǎn)：可供出售金融資產(chǎn)持有至到期投資長期應收款

8,634,290,545.09

6,784,529,200.00

1,849,761,345.09

27.26%14,316,800.00

17,735,872.00

-3,419,072.00

-19.28%長期股權投資投資性房地產(chǎn)

5,067,176,876.86

4,535,532,197.53

531,644,679.33

11.72%固定資產(chǎn)在建工程

866,782,176.51382,688,038.87

881,673,657.83144,419,252.31

-14,891,481.32238,268,786.56

-1.69%164.98%工程物資固定資產(chǎn)清理生產(chǎn)性生物資產(chǎn)油氣資產(chǎn)無形資產(chǎn)

95,598,507.13

91,265,584.41

4,332,922.72

4.75%開發(fā)支出商譽長期待攤費用

25,078,439.11

2,408,207.31

22,670,231.80

941.37%遞延所得稅資產(chǎn) 163,260,239.76

192,992,364.26

-29,732,124.50

-15.41%其他非流動資產(chǎn)非流動資產(chǎn)合計 6,614,901,078.24 5,866,027,135.65 748,873,942.59 12.77%資產(chǎn)總計 15,249,191,623.33 12,650,556,335.65 2,598,635,287.68 20.54%流動負債：短期借款 2,093,622,125.76 2,579,789,068.00 -486,166,942.24 -18.85%交易性金融負債應付票據(jù)

122,230,000.00

179,400,000.00

-57,170,000.00

-31.87%應付賬款

3,254,418,078.10

3,004,170,685.09

250,247,393.01

8.33%預收款項

2,982,993,431.78

1,806,041,304.62

1,176,952,127.16

65.17%應付職工薪酬應交稅費應付利息應付股利其他應付款

959,120,246.0354,458,713.467,751,541.789,431,457.52685,520,835.09

679,592,775.92-9,302,834.331,429,560.009,431,457.52728,906,281.81

279,527,470.1163,761,547.796,321,981.78--43,385,446.72

41.13%-685.40%442.23%-5.95%一年內(nèi)到期的非流動負債

2,550,000.00

2,550,000.00

0.00%其他流動負債流動負債合計非流動負債：

10,172,096,429.52

8,979,458,298.63

1,192,638,130.89

13.28%長期借款

2,839,000.00

5,389,000.00

-2,550,000.00

-47.32%應付債券長期應付款專項應付款

22,273,392.78

34,036,145.35

-11,762,752.57

-34.56%預計負債遞延所得稅負債 2,007,720.00其他非流動負債 64,733,560.47非流動負債合計 91,853,673.25

2,520,580.8065,984,209.08107,929,935.23

-512,860.80-1,250,648.61-16,076,261.98

-20.35%-1.90%-14.90%負債合計所有者權益：實收資本（或股本）

10,263,950,102.771,598,645,500.00

9,087,388,233.86

1,176,561,868.91

12.95%799,322,750.00

799,322,750.00

100.00%資本公積 1,728,702,465.49減：庫存股專項儲備

2,529,431,426.69

-800,728,961.20

-31.66%盈余公積一般風險準備

532,015,115.13

406,917,510.69

125,097,604.44

30.74%未分配利潤

1,125,878,439.94

-172,503,585.59

1,298,382,025.53

-752.67%所有者權益合計 4,985,241,520.56 3,563,168,101.79 1,422,073,418.77 39.91%負債和所有者權益總計 15,249,191,623.33 12,650,556,335.65 2,598,635,287.68 20.54%內(nèi)蒙古伊利實業(yè)集團股份有限公司

年母公司資產(chǎn)負債表垂直分析項目流動資產(chǎn)：

2011

2010

垂直分析結(jié)果貨幣資金

2,617,966,501.22

2,638,955,990.90

20.86%交易性金融資產(chǎn)應收票據(jù)應收賬款預付款項

101,310,000.004,164,061,782.20104,184,668.87

7,500,000.002,769,052,246.95174,619,892.47

0.06%21.89%1.38%應收利息應收股利其他應收款存貨

211,273,683.541,435,493,909.26

63,167,309.091,131,233,760.59

0.50%8.94%一年內(nèi)到期的非流動資產(chǎn)其他流動資產(chǎn)流動資產(chǎn)合計

8,634,290,545.09

6,784,529,200.00

53.63%非流動資產(chǎn)：可供出售金融資產(chǎn)

14,316,800.00

17,735,872.00

0.14%持有至到期投資長期應收款長期股權投資

5,067,176,876.86

4,535,532,197.53

35.85%投資性房地產(chǎn)固定資產(chǎn)在建工程

866,782,176.51382,688,038.87

881,673,657.83144,419,252.31

6.97%1.14%工程物資固定資產(chǎn)清理生產(chǎn)性生物資產(chǎn)油氣資產(chǎn)無形資產(chǎn)

95,598,507.13

91,265,584.41

0.72%開發(fā)支出商譽長期待攤費用

25,078,439.11

2,408,207.31

0.02%遞延所得稅資產(chǎn)

163,260,239.76

192,992,364.26

1.53%其他非流動資產(chǎn)非流動資產(chǎn)合計資產(chǎn)總計

6,614,901,078.2415,249,191,623.33

5,866,027,135.6512,650,556,335.65

46.37%100.00%流動負債：短期借款

2,093,622,125.76

2,579,789,068.00

20.39%交易性金融負債應付票據(jù)應付賬款預收款項應付職工薪酬應交稅費應付利息應付股利其他應付款

122,230,000.003,254,418,078.102,982,993,431.78959,120,246.0354,458,713.467,751,541.789,431,457.52685,520,835.09

179,400,000.003,004,170,685.091,806,041,304.62679,592,775.92-9,302,834.331,429,560.009,431,457.52728,906,281.81

1.42%23.75%14.28%5.37%-0.07%0.01%0.07%5.76%一年內(nèi)到期的非流動負債

2,550,000.00

0.00%其他流動負債流動負債合計

10,172,096,429.52

8,979,458,298.63

70.98%非流動負債：

長期借款

2,839,000.00

5,389,000.00

0.04%應付債券長期應付款專項應付款

22,273,392.78

34,036,145.35

0.27%預計負債遞延所得稅負債其他非流動負債非流動負債合計負債合計

2,007,720.0064,733,560.4791,853,673.2510,263,950,102.77

2,520,580.8065,984,209.08107,929,935.239,087,388,233.86

0.02%0.52%0.85%71.83%所有者權益：實收資本（或股本）資本公積

1,598,645,500.001,728,702,465.49

799,322,750.002,529,431,426.69

6.32%19.99%減：庫存股專項儲備盈余公積

532,015,115.13

406,917,510.69

3.22%一般風險準備未分配利潤所有者權益合計

1,125,878,439.944,985,241,520.56

-172,503,585.593,563,168,101.79

-1.36%28.17%負債和所有者權益總計

15,249,191,623.33

12,650,556,335.65

100.00%內(nèi)蒙古伊利公司母公司資產(chǎn)負債表項目分析解讀一、