寶山鋼鐵股份有限公司財務(wù)分析

寶山鋼鐵股份有限萬里學(xué)院學(xué)生制作第三小組表1資產(chǎn)負債表編制單位：寶山鋼鐵股份有限2008-12-31單位：人民幣元資產(chǎn)期末數(shù)期初數(shù)負債和所有者權(quán)益（或股東權(quán)益）期末數(shù)期初數(shù)流動資產(chǎn)

流動負債

貨幣資金3,182,690,342.863,659,934,530.73短期借款21,137,467,584.3019,098,467,610.40交易性金融資產(chǎn)114,598,750.75

交易性金融負債

169,079,726.70應(yīng)收票據(jù)8,592,061,194.5310,993,001,720.67應(yīng)付票據(jù)2,369,885,042.552,443,880,799.76應(yīng)收賬款5,588,834,929.346,010,777,708.33

應(yīng)付賬款15,272,996,018.7214,787,610,367.43預(yù)付款項2,323,393,029.612,810,923,087.16預(yù)收款項7,259,374,935.066,002,323,261.29其他應(yīng)收款124,791,695.83122,023,519.66應(yīng)付職工薪酬1,170,529,785.211,189,785,632.15存貨22,231,758,491.6322,778,966,990.43應(yīng)交稅費-1,348,286,755.40896,603,279.49其他流動資產(chǎn)

68,087,268.83應(yīng)付利息290,087,497.58410,262,308.22流動資產(chǎn)合計42,158,128,434.5546,443,714,825.81其他應(yīng)付款344,156,293.59309,391,877.88非流動資產(chǎn)

一年內(nèi)到期的非流動負債3,924,376,646.302,221,496,401.00長期股權(quán)投資23,913,628,552.2823,952,201,476.75一年內(nèi)到期的長期應(yīng)付控股公司款800,000,000.00800,000,000.00固定資產(chǎn)91,932,235,412.1565,798,759,689.08其他流動負債1,418,812,393.05

在建工程8,953,563,859.3114,226,726,407.56流動負債合計52,639,399,440.9648,328,901,264.32工程物資46,397,429.90381,692,709.04非流動負債

表1資產(chǎn)負債表續(xù)編制單位：寶山鋼鐵股份有限2008-12-31單位：人民幣元資產(chǎn)期末數(shù)期初數(shù)負債和所有者權(quán)益（或股東權(quán)益）期末數(shù)期初數(shù)無形資產(chǎn)3,407,121,836.153,238,928,842.77長期借款15,234,545,932.4119,314,476,336.94長期待攤費用30,761,683.258,433,400.00應(yīng)付債券7,785,029,718.21

遞延所得稅資產(chǎn)1,112,726,834.63364,046,936.55長期應(yīng)付款7,544,731,994.48

其他非流動資產(chǎn)117,905,780.14117,905,780.14專項應(yīng)付款18,184,797.9019,434,461.51非流動資產(chǎn)合計129,514,341,387.81108,088,695,241.89遞延所得稅負債147,824,808.07119,175,120.39

長期應(yīng)付控股公司款

800,000,000.00

其他非流動負債

1,326,558.12

非流動負債合計30,730,317,251.0720,254,412,476.96

負債合計83,369,716,692.0368,583,313,741.28

股東權(quán)益

股本17,512,000,000.0017,512,000,000.00

資本公積36,581,312,996.6533,175,934,758.11

盈余公積16,812,395,927.3615,796,900,214.28

未分配利潤17,397,044,206.3219,464,261,354.03

股東權(quán)益合計88,302,753,130.3385,949,096,326.42資產(chǎn)總計171,672,469,822.36154,532,410,067.70負債及股東權(quán)益總計171,672,469,822.36154,532,410,067.70表2利潤表編制單位：寶山鋼鐵股份有限2008-12-31單位：人民幣元項目本年累計數(shù)上年累計數(shù)一、營業(yè)收入150,529,103,380.96136,360,360,923.75減：營業(yè)成本134,056,075,105.92115,964,413,053.15營業(yè)稅金及附加915,798,702.07998,066,159.46銷售費用731,145,795.73784,797,953.41管理費用3,426,767,920.753,186,755,376.96財務(wù)費用1,771,139,601.90828,233,181.69資產(chǎn)減值損失4,102,421,414.83458,298,726.42加：公允價值變動收益(損失)283,678,477.45-159,908,767.85投資收益397,964,577.38410,926,628.20其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益312,986,784.42485,771,396.72二、營業(yè)利潤6,207,397,894.5914,390,814,333.01加：營業(yè)外收入212,570,117.88139,801,246.40減：營業(yè)外支出353,580,675.15229,665,698.78其中：非流動資產(chǎn)處置凈損失149,075,976.34156,781,412.83

三、利潤總額6,066,387,337.3214,300,949,880.63

減：所得稅費用988,908,771.954,353,271,240.23四、凈利潤5,077,478,565.379,947,678,640.40表3現(xiàn)金流量表編制單位：寶山鋼鐵股份有限2008-12-31單位：人民幣元項目本年度上年度一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量

銷售商品、提供勞務(wù)收到的現(xiàn)金179,086,590,131.63158,471,889,223.64

收到的稅費返還94,956,000.0080,897,000.00收到其他與經(jīng)營活動有關(guān)的現(xiàn)金484,450,340.47482,319,755.84經(jīng)營活動現(xiàn)金流入小計179,665,996,472.10159,035,105,979.48購買商品、接受勞務(wù)支付的現(xiàn)金140,684,728,139.77116,946,840,733.37支付給職工以及為職工支付的現(xiàn)金4,579,488,172.834,525,234,787.15支付的各項稅費11,117,714,223.5013,275,388,931.87支付其他與經(jīng)營活動有關(guān)的現(xiàn)金1,668,365,621.852,609,861,506.47經(jīng)營活動現(xiàn)金流出小計158,050,296,157.95137,357,325,958.86經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額21,615,700,314.1521,677,780,020.62二、投資活動產(chǎn)生的現(xiàn)金流量

收回投資所收到的現(xiàn)金3,729,282.06139,332,092.06取得投資收益所收到的現(xiàn)金527,217,514.05418,428,329.28處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額49,246,818.15108,387,963.72收到其他與投資活動有關(guān)的現(xiàn)金190,275,041.3221,554,333.20投資活動現(xiàn)金流入小計770,468,655.58687,702,718.26購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金19,461,460,538.4618,696,037,325.21表3現(xiàn)金流量表續(xù)編制單位：寶山鋼鐵股份有限2008-12-31單位：人民幣元項目本年度上年度投資支付的現(xiàn)金

3,096,350,051.98支付羅涇項目收購款2,868,833,680.10

支付其他與投資活動有關(guān)的現(xiàn)金114,507,444.75173,451,233.37投資活動現(xiàn)金流出小計22,444,801,663.3121,965,838,610.56投資活動產(chǎn)生的現(xiàn)金流量凈額-21,674,333,007.73-21,278,135,892.30三、籌資活動產(chǎn)生的現(xiàn)金流量

取得借款收到的現(xiàn)金87,964,536,678.6086,127,658,335.27發(fā)行分離交易可轉(zhuǎn)債收到的現(xiàn)金9,940,000,000.00

收到其他與籌資活動有關(guān)的現(xiàn)金1,720,803,034.63356,935,050.44籌資活動現(xiàn)金流入小計99,625,339,713.2386,484,593,385.71償還債務(wù)支付的現(xiàn)金90,021,308,560.4575,682,365,730.01分配股利、利潤或償付利息支付的現(xiàn)金8,988,436,351.077,965,863,239.12支付三期資產(chǎn)和部分托管資產(chǎn)收購款800,000,000.001,400,000,000.00籌資活動現(xiàn)金流出小計99,809,744,911.5285,048,228,969.13籌資活動產(chǎn)生的現(xiàn)金流量凈額-184,405,198.291,436,364,416.58四、匯率變動對現(xiàn)金及現(xiàn)金等價物的影響-234,206,296.00-31,613,415.07五、現(xiàn)金及現(xiàn)金等價物凈(減少)/增加額-477,244,187.871,804,395,129.83加：年初現(xiàn)金及現(xiàn)金等價物余額3,659,934,530.731,855,539,400.90六、年末現(xiàn)金及現(xiàn)金等價物余額3,182,690,342.863,659,934,530.73問題一、對公司償債能力進行分析四、對公司發(fā)展能力進行分析三、對公司獲利能力進行分析二、對公司運營能力進行分析五、對公司進行杜邦財務(wù)分析六、寫出公司財務(wù)分析報告對公司短期償債能力進行分析一、對公司償債能力進行分析一、對公司償債能力進行分析對公司長期償債能力進行分析二、對公司運營能力進行分析三、對公司獲利能力進行分析四、對公司發(fā)展能力進行分析

三年營業(yè)收入平均增長率、總資產(chǎn)增長率、固定資產(chǎn)成新率、資本增長率、三年平均資本增長率五、對公司進行杜邦財務(wù)分析股東權(quán)益報酬率=總資產(chǎn)凈利潤×權(quán)益乘數(shù)=5077478565.37×1.94=9850308416其中總資產(chǎn)凈利潤=銷售凈利潤×總資產(chǎn)周轉(zhuǎn)率=5077478565.37×1.75權(quán)益乘數(shù)=資產(chǎn)總額×所有者權(quán)益=1