光明乳業(yè)資產(chǎn)負(fù)債表分析

_2012年與2013年資產(chǎn)負(fù)債表水平分析單位：元項(xiàng)目2012年122013年12月變動(dòng)情況對(duì)總額的影月31日31日變動(dòng)額變動(dòng)率響流動(dòng)資產(chǎn)：貨幣資金2,339,384,02,600,367,23260,983,19511.16%2.79%383交易性金融資產(chǎn)11,781,41618,537,9596,756,54357.35%0.07%應(yīng)收票據(jù)1,511,2782,678,3071,167,02977.22%0.01%應(yīng)收賬款1,310,077,01,386,392,9476,315,8595.83%0.82%821預(yù)付款項(xiàng)225,373,435603,372,752377,999,317167.724.05%%其他應(yīng)收款58,358,60979,125,09120,766,48235.58%0.22%存貨1,015,752,11,500,786,97485,034,80147.75%5.19%789其他流動(dòng)資產(chǎn)0219,829,683219,829,6832.35%流動(dòng)資產(chǎn)合計(jì)4,962,238,06,411,090,941,448,852,9029.20%15.51%3659非流動(dòng)資產(chǎn)：可供出售金融資00000.00%長(zhǎng)期應(yīng)收款1,523,9391,223,939-300,000-19.690.00%%_長(zhǎng)期股權(quán)投資30,213,98018,719,300-11,494,680-38.04-0.12%%固定資產(chǎn)2,681,667,33,371,200,19689,532,85025.71%7.38%499在建工程709,740,369672,880,766-36,859,603)-5.19%-0.39%生產(chǎn)性生物資產(chǎn)142,171,709205,140,80362,969,09444.29%0.67%無形資產(chǎn)280,102,296281,590,5051,488,2090.53%0.02%商譽(yù)258,884,662258,884,66200.00%0.00%長(zhǎng)期待攤費(fèi)用03,286,5203,286,5200.04%遞延所得稅資產(chǎn)272,757,236344,034,54571,277,30926.13%0.76%其他非流動(dòng)資產(chǎn)0000.00%非流動(dòng)資產(chǎn)合計(jì)4,377,061,55,156,961,23779,899,69917.82%8.35%409資產(chǎn)總計(jì)9,339,299,511,568,052,1-7,771,247,3-83.21-83.21%768492%流動(dòng)負(fù)債：短期借款793,362,976949,638,200156,275,22419.70%1.67%以公允價(jià)值加量0000.00%的金融負(fù)債交易性金融負(fù)債17,340,1574,036,740-13,303,417-76.72-0.14%%應(yīng)付賬款 1,378,858,7 1,998,690,18 619,831,410 44.95% 6.64%_711預(yù)收款項(xiàng)335,197,904748,733,090413,535,186123.374.43%%應(yīng)付職工薪酬152,544,591183,033,04130,488,45019.99%0.33%應(yīng)交稅費(fèi)111,924,439288,613,574176,689,135157.861.89%%應(yīng)付利息3,020,2713,531,167510,89616.92%0.01%其他應(yīng)付款1,037,183,51,508,636,60471,453,01945.46%5.05%843一年內(nèi)到期的非130,380,216263,143,133132,762,917101.831.42%流動(dòng)負(fù)債%流動(dòng)負(fù)債合計(jì)3,959,812,95,948,055,721,988,242,8250.21%21.29%0990非流動(dòng)負(fù)債：長(zhǎng)期借款708,489,280336,347,214-372,142,066-52.53-3.98%%長(zhǎng)期應(yīng)付款10,671,7381,022,500-9,649,238-90.42-0.10%%專項(xiàng)應(yīng)付款25,732,0016,677,119-19,054,882-74.05-0.20%%遞延收益0000.00%遞延所得稅負(fù)債64,061,75097,777,84633,716,09652.63%0.36%_其他非流動(dòng)負(fù)債145,866,672154,384,8928,518,2205.84%0.09%非流動(dòng)負(fù)債合計(jì)954,821,441596,209,571-358,611,870-37.56-3.84%%負(fù)債合計(jì)4,914,634,36,544,265,301,629,630,9533.16%17.45%5000所有者權(quán)益(或股東權(quán)益）股本1,225,038,61,224,497,45-541,198-0.04%-0.01%579資本公積1,676,837,01,756,143,9679,306,8764.73%0.85%884減：庫存股0000.00%其他綜合收益0000.00%盈余公積321,367,710364,268,74842,901,03813.35%0.46%未分配利潤(rùn)777,411,110920,122,969142,711,85918.36%1.53%外幣報(bào)表折算差13,190,93013,079,702-111,228-0.84%0.00%額歸屬于母公司所4,013,845,44,278,112,84264,267,3476.58%2.83%有者權(quán)益合計(jì)952少數(shù)股東權(quán)益410,819,731745,674,042334,854,31181.51%3.59%所有者權(quán)益合計(jì)4,424,665,25,023,786,88599,121,65813.54%6.42%26 4_負(fù)債和所有者權(quán)9,339,299,511,568,052,12,228,752,6023.86%23.86%益總計(jì)76848根據(jù)上表，可以對(duì)光明乳業(yè)公司總資產(chǎn)變動(dòng)情況作出以下分析評(píng)價(jià)：謝謝閱讀該公司總資產(chǎn)本期增加222875萬元，增長(zhǎng)幅度為23.86%，說明光明乳業(yè)公司本年資產(chǎn)規(guī)謝謝閱讀模有較大幅度增長(zhǎng)。進(jìn)一步可以發(fā)現(xiàn)：（1）流動(dòng)資產(chǎn)本期增加144885萬元，增長(zhǎng)幅度為29.20%，使總資產(chǎn)規(guī)模增長(zhǎng)了15.51%。精品文檔放心下載非流動(dòng)資產(chǎn)本期增加了77990萬元，增長(zhǎng)的幅度為17.82%，使總資產(chǎn)規(guī)模增長(zhǎng)了8.35%，謝謝閱讀兩者合計(jì)使總資產(chǎn)增加了222875萬元，增長(zhǎng)幅度為23.86%謝謝閱讀（2）本期總資產(chǎn)的增長(zhǎng)主要體現(xiàn)在流動(dòng)資產(chǎn)的增長(zhǎng)上，如果僅從這一變化來看，該公司資感謝閱讀產(chǎn)流動(dòng)性有所增強(qiáng)，盡管流動(dòng)資產(chǎn)的各項(xiàng)目都有不同程度的增減變動(dòng)，但其增長(zhǎng)主要體現(xiàn)在感謝閱讀兩個(gè)方面：一是存貨的增長(zhǎng)。存貨本期增長(zhǎng)485034801元，增長(zhǎng)幅度為47.75%，對(duì)總資謝謝閱讀產(chǎn)的影響5.19%，這有助于形成現(xiàn)實(shí)的生產(chǎn)能力。存貨是單位實(shí)物變動(dòng)的市場(chǎng)價(jià)值。存貨謝謝閱讀過多說明企業(yè)的資金大量積壓在持有的流動(dòng)資產(chǎn)形態(tài)上，影響到企業(yè)生產(chǎn)經(jīng)營(yíng)過程中的高速謝謝閱讀運(yùn)轉(zhuǎn)，影響資金使用效率。若過少，會(huì)影響流動(dòng)資產(chǎn)進(jìn)而影響流動(dòng)比率，說明償還短期債務(wù)謝謝閱讀的能力低，影響企業(yè)籌資能力，勢(shì)必影響生產(chǎn)經(jīng)營(yíng)活動(dòng)順利開展。本期存貨持有量，尚保持精品文檔放心下載在正常水平。二是預(yù)付款項(xiàng)的增加。預(yù)付款項(xiàng)本期增加377999317元，增長(zhǎng)幅度為167.72%。謝謝閱讀對(duì)總資產(chǎn)的影響為4.05%，說明其他企業(yè)占用本企業(yè)過多的資金，同時(shí)也反映企業(yè)可能在感謝閱讀擴(kuò)大生產(chǎn)規(guī)模。（3）非流動(dòng)資產(chǎn)的變動(dòng)主要體現(xiàn)在以下方面：1.固定資產(chǎn)的增長(zhǎng)。固定資產(chǎn)本期增加了689532850元，增長(zhǎng)幅度為25.71%，對(duì)總資產(chǎn)精品文檔放心下載的影響為7.38%，是非流動(dòng)資產(chǎn)中對(duì)總資產(chǎn)變動(dòng)影響最大的項(xiàng)目。固定資產(chǎn)的規(guī)模體現(xiàn)了謝謝閱讀一個(gè)企業(yè)的生產(chǎn)能力，但僅僅根據(jù)固定資產(chǎn)凈值的變動(dòng)并不能得出企業(yè)生產(chǎn)能力上升或下降謝謝閱讀_的結(jié)論。固定資產(chǎn)凈值反映了企業(yè)在固定資產(chǎn)項(xiàng)目上占用的資金，其既受固定資產(chǎn)原值變動(dòng)感謝閱讀的影響，也受固定資產(chǎn)折舊的影響。本企業(yè)概念固定資產(chǎn)凈值的增加一方面是經(jīng)營(yíng)規(guī)模增長(zhǎng)謝謝閱讀購(gòu)置機(jī)器設(shè)備增加及部分在建工程轉(zhuǎn)入所致；另一方面，固定資產(chǎn)折舊使其價(jià)值減少，但這感謝閱讀種變化對(duì)公司生產(chǎn)能力不會(huì)有太大影響?？傮w看該公司的生產(chǎn)能力有所提高。精品文檔放心下載2.遞延所得稅資產(chǎn)的增長(zhǎng)。遞延所得稅資產(chǎn)本期增加了71277309元，增長(zhǎng)幅度為26.13%，謝謝閱讀對(duì)總資產(chǎn)的影響為0.76%3.是生產(chǎn)性物資的增長(zhǎng)。生產(chǎn)性物資本期增加了62969094元，增長(zhǎng)幅度為44.29%，對(duì)總感謝閱讀資產(chǎn)的影響為0.67%，反映該企業(yè)的生產(chǎn)規(guī)模在擴(kuò)大。精品文檔放心下載二、從籌資或投資角度進(jìn)行分析評(píng)價(jià)根據(jù)上表，可以對(duì)光明乳業(yè)的權(quán)益總額變動(dòng)情況做出以下分析：該公司權(quán)益總額本期較上精品文檔放心下載期增加2228752608元，增長(zhǎng)幅度為23.86%，說明光明乳業(yè)資產(chǎn)規(guī)模有較大幅度的增長(zhǎng)。精品文檔放心下載進(jìn)一步分析可以發(fā)現(xiàn)：（1）負(fù)債本期增加了1629630950元，增長(zhǎng)的幅度為33.16%，使權(quán)益總額增加了17.45%；精品文檔放心下載股東權(quán)益本期增加了599121658元，增長(zhǎng)的幅度為13.54%，使權(quán)益總額增加謝謝閱讀了6.42%，兩者合計(jì)使該公司權(quán)益總額本期較上期增加了1629630950元，增長(zhǎng)的幅度為感謝閱讀33.16%（2）應(yīng)付賬款的增加。應(yīng)付賬款本期增長(zhǎng)了61983140元，增長(zhǎng)的幅度為44.95%，使權(quán)感謝閱讀益總額增加了6.64%。該項(xiàng)目的增長(zhǎng)給公司帶來了一定的償債壓力如果不能如期支付會(huì)給精品文檔放心下載公司的信用帶來不良影響。（3）其他應(yīng)付款的增加。其他應(yīng)付款本期增長(zhǎng)了471453019元，增長(zhǎng)的幅度為45.46%，謝謝閱讀使權(quán)益總額增加了5.05%。其他應(yīng)付款是指企業(yè)在商品交易業(yè)務(wù)以外發(fā)生的應(yīng)付和暫收款感謝閱讀項(xiàng)。指企業(yè)除應(yīng)付票據(jù)、應(yīng)付賬款、應(yīng)付工資、應(yīng)付利潤(rùn)等以外的應(yīng)付、暫收其他單位或個(gè)謝謝閱讀_人的款項(xiàng)。該期其他應(yīng)付款的增長(zhǎng)幅度較大，占權(quán)益總額的比例較高。謝謝閱讀（4）股東權(quán)益本期增加了599121658元，增長(zhǎng)的幅度為13.54%，使權(quán)益總額增加了6.42%。謝謝閱讀該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了42901038元增長(zhǎng)的感謝閱讀幅度為13.35%，使權(quán)益總額增加了0.46%；未分配利潤(rùn)增加了142711459元，增長(zhǎng)的幅謝謝閱讀度為18.36%，使權(quán)益總額增加了1.53%.2013年與2014年資產(chǎn)負(fù)債表水平分析 單位：元感謝閱讀項(xiàng)目2013年2014年變動(dòng)情況對(duì)總額變動(dòng)額變動(dòng)率的影響流動(dòng)資產(chǎn)：貨幣資金2,600,367,232,001,684,37-598,682,85-23.02%-5.18%394交易性金融資產(chǎn)18,537,9590-18,537,959-100.00%-0.16%)應(yīng)收票據(jù)2,678,3075,563,4612,885,154107.72%0.02%應(yīng)收賬款1,386,392,941,695,027,44308,634,50722.26%2.67%18預(yù)付款項(xiàng)603,372,752396,767,016-206,605,73-34.24%-1.79%6其他應(yīng)收款79,125,09179,365,222240,1310.30%0.00%存貨1,500,786,972,030,733,69529,946,71435.31%4.58%93_其他流動(dòng)資產(chǎn)219,829,683209,385,691-10,443,992-4.75%-0.09%流動(dòng)資產(chǎn)合計(jì)6,411,090,946,418,526,917,435,9650.12%0.06%50非流動(dòng)資產(chǎn)：可供出售金融資02,478,3742,478,3740.02%長(zhǎng)期應(yīng)收款1,223,939923,939-300,000)-24.51%0.00%長(zhǎng)期股權(quán)投資18,719,30016,397,876-2,321,424-12.40%-0.02%固定資產(chǎn)3,371,200,194,357,378,38986,178,18429.25%8.53%93在建工程672,880,766808,234,611135,353,84520.12%1.17%生產(chǎn)性生物資產(chǎn)205,140,803241,989,68036,848,87717.96%0.32%無形資產(chǎn)281,590,505312,395,87130,805,36610.94%0.27%商譽(yù)258,884,662245,996,250-12,888,412-4.98%-0.11%長(zhǎng)期待攤費(fèi)用3,286,5201,174,896-2,111,624-64.25%-0.02%遞延所得稅資產(chǎn)344,034,545372,682,68028,648,1358.33%0.25%其他非流動(dòng)資產(chǎn)0104,965,671104,965,6710.91%非流動(dòng)資產(chǎn)合計(jì)5,156,961,236,464,618,231,307,656,925.36%11.309192%資產(chǎn)總計(jì)11,568,052,112,883,145,11,315,092,911.37%11.37844157%流動(dòng)負(fù)債：_短期借款949,638,2001,813,994,21864,356,01591.02%7.47%5以公允價(jià)值加量的040,724,77140,724,7710.35%金融負(fù)債交易性金融負(fù)債4,036,7400-4,036,740-100.00%-0.03%應(yīng)付賬款1,998,690,182,053,400,5954,710,4172.74%0.47%18預(yù)收款項(xiàng)748,733,090506,196,840-242,536,25-32.39%-2.10%0應(yīng)付職工薪酬183,033,041206,841,81223,808,77113.01%0.21%應(yīng)交稅費(fèi)288,613,574275,308,472-13,305,102-4.61%-0.12%應(yīng)付利息3,531,1674,032,610501,44314.20%0.00%其他應(yīng)付款1,508,636,601,580,751,9072,115,3024.78%0.62%35一年內(nèi)到期的非流263,143,1331,215,000-261,928,13-99.54%-2.26%動(dòng)負(fù)債3流動(dòng)負(fù)債合計(jì)5,948,055,726,482,466,22534,410,4948.98%4.62%93非流動(dòng)負(fù)債：長(zhǎng)期借款336,347,214858,503,081522,155,867155.24%4.51%長(zhǎng)期應(yīng)付款1,022,50065,782,61564,760,1156333.510.56%%_專項(xiàng)應(yīng)付款6,677,119700,000-5,977,119-89.52%-0.05%遞延收益0181,787,728181,787,7281.57%遞延所得稅負(fù)債97,777,84694,049,613-3,728,233-3.81%-0.03%其他非流動(dòng)負(fù)債154,384,892280,000-154,104,89-99.82%-1.33%2非流動(dòng)負(fù)債合計(jì)596,209,5711,201,103,03604,893,466101.46%5.23%7負(fù)債合計(jì)6,544,265,307,683,569,261,139,303,917.41%9.85%0060所有者權(quán)益(或股東權(quán)益）股本1,224,497,451,230,636,736,139,2800.50%0.05%99資本公積1,756,143,961,771,264,2415,120,2770.86%0.13%41減：庫存股064,760,11564,760,1150.56%其他綜合收益0(32,906,914)-32,906,914-0.28%盈余公積364,268,748410,419,60646,150,85812.67%0.40%未分配利潤(rùn)920,122,9691,196,992,43276,869,46130.09%2.39%0外幣報(bào)表折算差額13,079,7020-13,079,702-100.00%-0.11%歸屬于母公司所有4,278,112,844,511,645,98233,533,1455.46%2.02%者權(quán)益合計(jì)27_少數(shù)股東權(quán)益745,674,042687,929,894-57,744,148-7.74%-0.50%所有者權(quán)益合計(jì)5,023,786,885,199,575,88175,788,9973.50%1.52%41負(fù)債和所有者權(quán)益11,568,052,112,883,145,11,315,092,911.37%11.37總計(jì)844157%2014年與2015年資產(chǎn)負(fù)債表水平分析單位：元項(xiàng)目2014年12月2015年12月變動(dòng)情況對(duì)總額1日31日14與15的14與15的的影響變動(dòng)額變動(dòng)率流動(dòng)資產(chǎn)：貨幣資金2,001,684,373,319,519,681,317,835,365.84%10.239405%交易性金融資產(chǎn)04,805,5644,805,5640.04%應(yīng)收票據(jù)5,563,461654,663-4,908,798-88.23%-0.04%應(yīng)收賬款1,695,027,441,629,289,98-65,737,461-3.88%-0.51%87預(yù)付款項(xiàng)396,767,016452,662,59155,895,57514.09%0.43%其他應(yīng)收款79,365,222124,221,39144,856,16956.52%0.35%存貨2,030,733,691,852,797,65-177,936,04-8.76%-1.38%3 1 2_其他流動(dòng)資產(chǎn)209,385,691170,741,394-38,644,297-18.46%-0.30%流動(dòng)資產(chǎn)合計(jì)6,418,526,917,554,692,921,136,166,017.70%8.82%0515非流動(dòng)資產(chǎn)：可供出售金融資2,478,3742,438,686-39,688-1.60%0.00%長(zhǎng)期應(yīng)收款923,939648,939-275,000-29.76%0.00%長(zhǎng)期股權(quán)投資16,397,87666,958,19450,560,318308.33%0.39%固定資產(chǎn)4,357,378,385,364,453,471,007,075,023.11%7.82%3996在建工程808,234,611560,622,281-247,612,33-30.64%-1.92%0生產(chǎn)性生物資產(chǎn)241,989,6801,019,288,64777,298,969321.21%6.03%9無形資產(chǎn)312,395,871301,114,772-11,281,099-3.61%-0.09%商譽(yù)245,996,250231,603,991-14,392,259-5.85%-0.11%長(zhǎng)期待攤費(fèi)用1,174,8961,703,468528,57244.99%0.00%遞延所得稅資產(chǎn)372,682,680309,513,879-63,168,801-16.95%-0.49%其他非流動(dòng)資產(chǎn)104,965,67133,773,149-71,192,522-67.82%-0.55%非流動(dòng)資產(chǎn)合計(jì)6,464,618,237,892,119,481,427,501,222.08%11.081756%資產(chǎn)總計(jì)12,883,145,115,446,812,42,563,667,219.90%19.90411271%_流動(dòng)負(fù)債：短期借款1,813,994,211,441,437,69-372,556,52-20.54%-2.89%523以公允價(jià)值加量40,724,77129,944,749-10,780,022-26.47%-0.08%的金融負(fù)債交易性金融負(fù)債0000.00%應(yīng)付賬款2,053,400,592,272,731,96219,331,36610.68%1.70%84預(yù)收款項(xiàng)506,196,840578,552,76972,355,92914.29%0.56%應(yīng)付職工薪酬206,841,812203,625,703-3,216,109-1.55%-0.02%應(yīng)交稅費(fèi)275,308,472206,947,016-68,361,456-24.83%-0.53%應(yīng)付利息4,032,6103,699,208-333,402-8.27%0.00%其他應(yīng)付款1,580,751,902,078,607,30497,855,40031.49%3.86%55一年內(nèi)到期的非1,215,000254,321,246253,106,24620831.791.96%流動(dòng)負(fù)債%流動(dòng)負(fù)債合計(jì)6,482,466,227,069,867,65587,401,4299.06%4.56%32非流動(dòng)負(fù)債：長(zhǎng)期借款858,503,0811,088,750,47230,247,39626.82%1.79%7長(zhǎng)期應(yīng)付款 65,782,615 39,878,569 -25,904,046 -39.38% -0.20%感謝閱讀_專項(xiàng)應(yīng)付款700,0002,122,8111,422,811203.26%0.01%遞延收益181,787,728284,007,911102,220,18356.23%0.79%遞延所得稅負(fù)債94,049,61395,139,8901,090,2771.16%0.01%其他非流動(dòng)負(fù)債280,0001,603,898,051,603,618,0572720.7312.45454%%非流動(dòng)負(fù)債合計(jì)1,201,103,033,113,797,711,912,694,6159.24%14.857275%負(fù)債合計(jì)7,683,569,2610,183,665,32,500,096,132.54%19.4106404%所有者權(quán)益(或股東權(quán)益）股本1,230,636,731,230,636,7300.00%0.00%99資本公積1,771,264,241,769,027,82-2,236,421-0.13%-0.02%10減：庫存股64,760,11564,760,11500.00%0.00%其他綜合收益(32,906,914)(81,846,929)-48,940,015148.72%-0.38%盈余公積410,419,606425,537,46715,117,8613.68%0.12%未分配利潤(rùn)1,196,992,431,259,972,2462,979,8195.26%0.49%09外幣報(bào)表折算差0000.00%額歸屬于母公司所 4,511,645,98 4,538,567,23 26,921,244 0.60% 0.21%精品文檔放心下載_有者權(quán)益合計(jì)71少數(shù)股東權(quán)益687,929,894724,579,81736,649,9235.33%0.28%所有者權(quán)益合計(jì)5,199,575,885,263,147,0463,571,1671.22%0.49%18負(fù)債和所有者權(quán)12,883,145,115,446,812,42,563,667,219.90%19.90益總計(jì)411271%1、（1）2013-2014年總資產(chǎn)本期增加1315092957元，增長(zhǎng)幅度為11.37%，說明茅臺(tái)感謝閱讀股份本年資產(chǎn)規(guī)模有較大幅度的增長(zhǎng)。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)資產(chǎn)本期增加743596，精品文檔放心下載增長(zhǎng)幅度0.12%，使總資產(chǎn)規(guī)模增長(zhǎng)了0.06%。非流動(dòng)資產(chǎn)本期增加了1307656992，增謝謝閱讀長(zhǎng)幅度25.36%，使總資產(chǎn)規(guī)模增長(zhǎng)了11.30%，兩者合計(jì)使總資產(chǎn)增加了1315092957增謝謝閱讀長(zhǎng)幅度11.37%。（2）該公司權(quán)益總額本期較上期增加1315092957元，增長(zhǎng)幅度為11.37%，說明光明乳感謝閱讀業(yè)資產(chǎn)規(guī)模有較大幅度的增長(zhǎng)。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)負(fù)債本期增加534410494，增精品文檔放心下載長(zhǎng)幅度8.98%，使權(quán)益總額增長(zhǎng)了4.62%。非流動(dòng)負(fù)債本期增加了604893466，增長(zhǎng)幅精品文檔放心下載度101.46%，使權(quán)益總額增長(zhǎng)了5.23%。（3）股東權(quán)益本期增加了15788997元，增長(zhǎng)的幅度為3.50%，使權(quán)益總額增加了1.52%。感謝閱讀該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了46150858元增長(zhǎng)的謝謝閱讀幅度為12.67%，使權(quán)益總額增加了0.40%；未分配利潤(rùn)增加了276869461元，增長(zhǎng)的幅精品文檔放心下載度為30.09%，使權(quán)益總額增加了2.39%.2、（1）2014-2015年總資產(chǎn)本期增加2563667271元，增長(zhǎng)幅度為19.90%，說明茅臺(tái)感謝閱讀股份本年資產(chǎn)規(guī)模有較大幅度的增長(zhǎng)。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)資產(chǎn)本期增加精品文檔放心下載1136166105，增長(zhǎng)幅度17.70%，使總資產(chǎn)規(guī)模增長(zhǎng)了8.82%。非流動(dòng)資產(chǎn)本期增加了謝謝閱讀_1427501256，增長(zhǎng)幅度22.08%，使總資產(chǎn)規(guī)模增長(zhǎng)了11.08%兩者合計(jì)使總資產(chǎn)增加了感謝閱讀2563667271增長(zhǎng)幅度19.90%。（2）該公司權(quán)益總額本期較上期增加2563667271元，增長(zhǎng)幅度為19.90%，說明光明乳精品文檔放心下載業(yè)資產(chǎn)規(guī)模有較大幅度的增長(zhǎng)。進(jìn)一步分析可以發(fā)現(xiàn)，流動(dòng)負(fù)債本期增加587401429，增謝謝閱讀長(zhǎng)幅度9.06%，使權(quán)益總額增長(zhǎng)了4.56%。非流動(dòng)負(fù)債本期增加了1912694675，增長(zhǎng)幅精品文檔放心下載度159.24%，使權(quán)益總額增長(zhǎng)了14.85%。精品文檔放心下載總資產(chǎn)的增長(zhǎng)主要體現(xiàn)在流動(dòng)資產(chǎn)的增長(zhǎng)上，若僅從這一變化來看，該公司資產(chǎn)的流動(dòng)性有精品文檔放心下載所增強(qiáng)。（3）股東權(quán)益本期增加了63571167元，增長(zhǎng)的幅度為1.22%，使權(quán)益總額增加了0.49%。感謝閱讀該公司股東權(quán)益的增加主要得益于本期盈利，因此，盈余公積增加了15117861元增長(zhǎng)的謝謝閱讀幅度為3.68%，使權(quán)益總額增加了0.12%；未分配利潤(rùn)增加了62979819元，增長(zhǎng)的幅度精品文檔放心下載為5.26%，使權(quán)益總額增加了0.49%.光明乳業(yè)的資產(chǎn)負(fù)債表垂直分析2012年與2013年資產(chǎn)負(fù)債表垂直分析單位：元資產(chǎn)負(fù)債表分析2012年2013年12年變13年變動(dòng)變動(dòng)情況動(dòng)率率流動(dòng)資產(chǎn)：貨幣資金2,339,384,02,600,367,2325.05%22.48%-2.57%383交易性金融資產(chǎn)11,781,41618,537,9590.13%0.16%0.03%應(yīng)收票據(jù) 1,511,278 2,678,307 0.02% 0.02% 0.01%精品文檔放心下載_應(yīng)收賬款1,310,077,01,386,392,9414.03%11.98%-2.04%821預(yù)付款項(xiàng)225,373,43603,372,7522.41%5.22%2.80%5其他應(yīng)收款58,358,60979,125,0910.62%0.68%0.06%存貨1,015,752,11,500,786,9710.88%12.97%2.10%789其他流動(dòng)資產(chǎn)0219,829,6830.00%1.90%1.90%流動(dòng)資產(chǎn)合計(jì)4,962,238,06,411,090,9453.13%55.42%2.29%365非流動(dòng)資產(chǎn)：可供出售金融資000.00%0.00%0.00%長(zhǎng)期應(yīng)收款1,523,9391,223,9390.02%0.01%-0.01%長(zhǎng)期股權(quán)投資30,213,98018,719,3000.32%0.16%-0.16%固定資產(chǎn)2,681,667,33,371,200,1928.71%29.14%0.43%499在建工程709,740,36672,880,7667.60%5.82%-1.78%9生產(chǎn)性生物資產(chǎn)142,171,70205,140,8031.52%1.77%0.25%9無形資產(chǎn)280,102,29281,590,5053.00%2.43%-0.56%6_商譽(yù)258,884,66258,884,6622.77%2.24%-0.53%2長(zhǎng)期待攤費(fèi)用03,286,5200.00%0.03%0.03%遞延所得稅資產(chǎn)272,757,23344,034,5452.92%2.97%0.05%6其他非流動(dòng)資產(chǎn)000.00%0.00%0.00%非流動(dòng)資產(chǎn)合計(jì)4,377,061,55,156,961,2346.87%44.58%-2.29%409資產(chǎn)總計(jì)9,339,299,511,568,052,1100.00%100.00%0.00%7684流動(dòng)負(fù)債：短期借款793,362,97949,638,2008.49%8.21%-0.29%6以公允價(jià)值加量000.00%0.00%0.00%的金融負(fù)債交易性金融負(fù)債17,340,1574,036,7400.19%0.03%-0.15%應(yīng)付賬款1,378,858,71,998,690,1814.76%17.28%2.51%711預(yù)收款項(xiàng)335,197,90748,733,0903.59%6.47%2.88%4應(yīng)付職工薪酬152,544,59183,033,0411.63%1.58%-0.05%_1應(yīng)交稅費(fèi)111,924,43288,613,5741.20%2.49%1.30%9應(yīng)付利息3,020,2713,531,1670.03%0.03%0.00%其他應(yīng)付款1,037,183,51,508,636,6011.11%13.04%1.94%843一年內(nèi)到期的非130,380,21263,143,1331.40%2.27%0.88%流動(dòng)負(fù)債6流動(dòng)負(fù)債合計(jì)3,959,812,95,948,055,7242.40%51.42%9.02%099非流動(dòng)負(fù)債：長(zhǎng)期借款708,489,28336,347,2147.59%2.91%-4.68%0長(zhǎng)期應(yīng)付款10,671,7381,022,5000.11%0.01%-0.11%專項(xiàng)應(yīng)付款25,732,0016,677,1190.28%0.06%-0.22%遞延收益000.00%0.00%0.00%遞延所得稅負(fù)債64,061,75097,777,8460.69%0.85%0.16%其他非流動(dòng)負(fù)債145,866,67154,384,8921.56%1.33%-0.23%2非流動(dòng)負(fù)債合計(jì)954,821,44596,209,57110.22%5.15%-5.07%1負(fù)債合計(jì)4,914,634,36,544,265,3052.62%56.57%3.95%_500所有者權(quán)益(或股東權(quán)益）股本1,225,038,61,224,497,4513.12%10.59%-2.53%579資本公積1,676,837,01,756,143,9617.95%15.18%-2.77%884減：庫存股000.00%0.00%0.00%其他綜合收益000.00%0.00%0.00%盈余公積321,367,71364,268,7483.44%3.15%-0.29%0未分配利潤(rùn)777,411,11920,122,9698.32%7.95%-0.37%0外幣報(bào)表折算差13,190,93013,079,7020.14%0.11%-0.03%額歸屬于母公司所4,013,845,44,278,112,8442.98%36.98%-6.00%有者權(quán)益合計(jì)952少數(shù)股東權(quán)益410,819,73745,674,0424.40%6.45%2.05%1所有者權(quán)益合計(jì)4,424,665,25,023,786,8847.38%43.43%-3.95%264負(fù)債和所有者權(quán)9,339,299,511,568,052,1100.00%100.00%0.00%_益總計(jì) 76 842013-2014年光明乳業(yè)的資產(chǎn)負(fù)債表垂直分析2013年2014年13年變動(dòng)14年變動(dòng)變動(dòng)情況率率流動(dòng)資產(chǎn)：貨幣資金2,600,367,22,001,684,322.48%15.54%-6.94%3379交易性金融資產(chǎn)18,537,95900.16%0.00%-0.16%應(yīng)收票據(jù)2,678,3075,563,4610.02%0.04%0.02%應(yīng)收賬款1,386,392,91,695,027,411.98%13.16%1.17%4148預(yù)付款項(xiàng)603,372,752396,767,0165.22%3.08%-2.14%其他應(yīng)收款79,125,09179,365,2220.68%0.62%-0.07%存貨1,500,786,92,030,733,612.97%15.76%2.79%7993其他流動(dòng)資產(chǎn)219,829,683209,385,6911.90%1.63%-0.28%流動(dòng)資產(chǎn)合計(jì)6,411,090,96,418,526,955.42%49.82%-5.60%_4510非流動(dòng)資產(chǎn)：可供出售金融資02,478,3740.00%0.02%0.02%長(zhǎng)期應(yīng)收款1,223,939923,9390.01%0.01%0.00%長(zhǎng)期股權(quán)投資18,719,30016,397,8760.16%0.13%-0.03%固定資產(chǎn)3,371,200,14,357,378,329.14%33.82%4.68%9983在建工程672,880,766808,234,6115.82%6.27%0.46%生產(chǎn)性生物資產(chǎn)205,140,803241,989,6801.77%1.88%0.11%無形資產(chǎn)281,590,505312,395,8712.43%2.42%-0.01%商譽(yù)258,884,662245,996,2502.24%1.91%-0.33%長(zhǎng)期待攤費(fèi)用3,286,5201,174,8960.03%0.01%-0.02%遞延所得稅資產(chǎn)344,034,545372,682,6802.97%2.89%-0.08%其他非流動(dòng)資產(chǎn)0104,965,6710.00%0.81%0.81%非流動(dòng)資產(chǎn)合計(jì)5,156,961,26,464,618,244.58%50.18%5.60%3931資產(chǎn)總計(jì)11,568,052,12,883,145,100.00%100.00%0.00%184141流動(dòng)負(fù)債：短期借款949,638,2001,813,994,28.21%14.08%5.87%15_以公允價(jià)值加量040,724,7710.00%0.32%0.32%的金融負(fù)債交易性金融負(fù)債4,036,74000.03%0.00%-0.03%應(yīng)付賬款1,998,690,12,053,400,517.28%15.94%-1.34%8198預(yù)收款項(xiàng)748,733,090506,196,8406.47%3.93%-2.54%應(yīng)付職工薪酬183,033,041206,841,8121.58%1.61%0.02%應(yīng)交稅費(fèi)288,613,574275,308,4722.49%2.14%-0.36%應(yīng)付利息3,531,1674,032,6100.03%0.03%0.00%其他應(yīng)付款1,508,636,61,580,751,913.04%12.27%-0.77%0305一年內(nèi)到期的非263,143,1331,215,0002.27%0.01%-2.27%流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)5,948,055,76,482,466,251.42%50.32%-1.10%2923非流動(dòng)負(fù)債：長(zhǎng)期借款336,347,214858,503,0812.91%6.66%3.76%長(zhǎng)期應(yīng)付款1,022,50065,782,6150.01%0.51%0.50%專項(xiàng)應(yīng)付款6,677,119700,0000.06%0.01%-0.05%遞延收益0181,787,7280.00%1.41%1.41%遞延所得稅負(fù)債97,777,84694,049,6130.85%0.73%-0.12%其他非流動(dòng)負(fù)債154,384,892280,0001.33%0.00%-1.33%_非流動(dòng)負(fù)債合計(jì)596,209,5711,201,103,05.15%9.32%4.17%37負(fù)債合計(jì)6,544,265,37,683,569,256.57%59.64%3.07%0060所有者權(quán)益(或股東權(quán)益）股本1,224,497,41,230,636,710.59%9.55%-1.03%5939資本公積1,756,143,91,771,264,215.18%13.75%-1.43%6441減：庫存股064,760,1150.00%0.50%0.50%其他綜合收益0(32,906,914)0.00%-0.26%-0.26%盈余公積364,268,748410,419,6063.15%3.19%0.04%未分配利潤(rùn)920,122,9691,196,992,47.95%9.29%1.34%30外幣報(bào)表折算差13,079,70200.11%0.00%-0.11%額歸屬于母公司所4,278,112,84,511,645,936.98%35.02%-1.96%有者權(quán)益合計(jì)4287少數(shù)股東權(quán)益745,674,042687,929,8946.45%5.34%-1.11%所有者權(quán)益合計(jì)5,023,786,85,199,575,843.43%40.36%-3.07%8481負(fù)債和所有者權(quán)11,568,052,12,883,145,100.00%100.00%0.00%_益總計(jì) 184 1412014-2015年光明乳業(yè)資產(chǎn)負(fù)債表垂直分析2014年2015年2014年變2015年變變動(dòng)情況動(dòng)率動(dòng)率流動(dòng)資產(chǎn)：貨幣資金2,001,684,373,319,519,6815.54%21.49%5.95%94交易性金融資產(chǎn)04,805,5640.00%0.03%0.03%應(yīng)收票據(jù)5,563,461654,6630.04%0.00%-0.04%應(yīng)收賬款1,695,027,441,629,289,9813.16%10.55%-2.61%87預(yù)付款項(xiàng)396,767,016452,662,5913.08%2.93%-0.15%其他應(yīng)收款79,365,222124,221,3910.62%0.80%0.19%存貨2,030,733,691,852,797,6515.76%11.99%-3.77%31其他流動(dòng)資產(chǎn)209,385,691170,741,3941.63%1.11%-0.52%流動(dòng)資產(chǎn)合計(jì)6,418,526,917,554,692,9249.82%48.91%-0.91%05非流動(dòng)資產(chǎn)：可供出售金融資 2,478,374 2,438,686 0.02% 0.02% 0.00%精品文檔放心下載_長(zhǎng)期應(yīng)收款923,939648,9390.01%0.00%0.00%長(zhǎng)期股權(quán)投資16,397,87666,958,1940.13%0.43%0.31%固定資產(chǎn)4,357,378,385,364,453,4733.82%34.73%0.91%39在建工程808,234,611560,622,2816.27%3.63%-2.64%生產(chǎn)性生物資產(chǎn)241,989,6801,019,288,641.88%6.60%4.72%9無形資產(chǎn)312,395,871301,114,7722.42%1.95%-0.48%商譽(yù)245,996,250231,603,9911.91%1.50%-0.41%長(zhǎng)期待攤費(fèi)用1,174,8961,703,4680.01%0.01%0.00%遞延所得稅資產(chǎn)372,682,680309,513,8792.89%2.00%-0.89%其他非流動(dòng)資產(chǎn)104,965,67133,773,1490.81%0.22%-0.60%非流動(dòng)資產(chǎn)合計(jì)6,464,618,237,892,119,4850.18%51.09%0.91%17資產(chǎn)總計(jì)12,883,145,115,446,812,4100.00%100.00%0.00%4112流動(dòng)負(fù)債：短期借款1,813,994,211,441,437,6914.08%9.33%-4.75%52以公允價(jià)值加量40,724,77129,944,7490.32%0.19%-0.12%的金融負(fù)債交易性金融負(fù)債 0 0 0.00% 0.00% 0.00%感謝閱讀_應(yīng)付賬款2,053,400,592,272,731,9615.94%14.71%-1.23%84預(yù)收款項(xiàng)506,196,840578,552,7693.93%3.75%-0.18%應(yīng)付職工薪酬206,841,812203,625,7031.61%1.32%-0.29%應(yīng)交稅費(fèi)275,308,472206,947,0162.14%1.34%-0.80%應(yīng)付利息4,032,6103,699,2080.03%0.02%-0.01%其他應(yīng)付款1,580,751,902,078,607,3012.27%13.46%1.19%55一年內(nèi)到期的非1,215,000254,321,2460.01%1.65%1.64%流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)6,482,466,227,069,867,6550.32%45.77%-4.55%32非流動(dòng)負(fù)債：長(zhǎng)期借款858,503,0811,088,750,476.66%7.05%0.38%7長(zhǎng)期應(yīng)付款65,782,61539,878,5690.51%0.26%-0.25%專項(xiàng)應(yīng)付款700,0002,122,8110.01%0.01%0.01%遞延收益181,787,728284,007,9111.41%1.84%0.43%遞延所得稅負(fù)債94,049,61395,139,8900.73%0.62%-0.11%其他非流動(dòng)負(fù)債280,0001,603,898,050.00%10.38%10.38%4非流動(dòng)負(fù)債合計(jì)1,201,103,033,113,797,719.32%20.16%10.84%_72負(fù)債合計(jì)7,683,569,2610,183,665,359.64%65.93%6.29%064所有者權(quán)益(或股東權(quán)益）股本1,230,636,731,230,636,739.55%7.97%-1.59%99資本公積1,771,264,241,769,027,8213.75%11.45%-2.30%10減：庫存股64,760,11564,760,1150.50%0.42%-0.08%其他綜合收益(32,906,914)(81,846,929)-0.26%-0.53%-0.27%盈余公積410,419,606425,537,4673.19%2.75%-0.43%未分配利潤(rùn)1,196,992,431,259,972,249.29%8.16%-1.13%09外幣報(bào)表折算差000.00%0.00%0.00%額歸屬于母公司所4,511,645,984,538,567,2335.02%29.38%-5.64%有者權(quán)益合計(jì)71少數(shù)股東權(quán)益687,929,894724,579,8175.34%4.69%-0.65%所有者權(quán)益合計(jì)5,199,575,885,263,147,0440.36%34.07%-6.29%18負(fù)債和所有者權(quán)12,883,145,115,44