渠道視角下華蘭生物營運資金管理存在的問題及對策分析

附錄表A華蘭生物2018-2022年資產(chǎn)負債表單位：萬元名稱20192020202120222023流動資產(chǎn)：貨幣資金106,352.71103,832.8069,253.75109,863.4799,376.73結算備付金拆出資金交易性金融資產(chǎn)230,740.99298,600.01265,906.11236,933.53211,482.58以公允價值計量且其變動計入當期損益的金融資產(chǎn)衍生金融資產(chǎn)應收票據(jù)15,618.16應收賬款96,463.06175,360.86183,014.83223,156.91229,564.55應收款項融資50,967.7926,653.5617,811.2129,390.95預付款項1,985.153,930.633,667.452,948.323,353.25應收保費應收分保賬款應收分保合同準備金其他應收款1,000.38762.42429.37466.23660.32其中：應收利息應收股利買入返售金融資產(chǎn)存貨115,957.36117,465.02135,875.43144,668.96167,362.71合同資產(chǎn)持有待售資產(chǎn)13,208.39一年內(nèi)到期的非流動資產(chǎn)24,000.00121,345.75其他流動資產(chǎn)370.42282.91276.0834,661.3170,117.34流動資產(chǎn)合計568,488.21751,202.45685,076.59807,718.32932,654.19非流動資產(chǎn)：發(fā)放貸款和墊款債權投資可供出售金融資產(chǎn)其他債權投資持有至到期投資長期應收款長期股權投資10,513.3811,035.629,642.437,001.752,644.04其他權益工具投資其他非流動金融資產(chǎn)投資性房地產(chǎn)固定資產(chǎn)122,500.82138,697.55220,326.52206,310.82205,507.04在建工程10,980.9837,944.1913,295.7921,639.3266,151.30生產(chǎn)性生物資產(chǎn)267.35224.16156.8264.7696.51油氣資產(chǎn)使用權資產(chǎn)8.501,005.54951.60無形資產(chǎn)20,150.9119,524.3020,452.7831,000.1331,971.59開發(fā)支出1,404.491,958.202,252.752,416.442,626.92商譽109.83109.83109.83109.83109.83長期待攤費用2,263.062,755.283,288.971,832.883,333.17遞延所得稅資產(chǎn)10,482.2118,607.6820,124.8623,007.6924,172.46其他非流動資產(chǎn)11,158.5621,804.45178,987.88371,989.13340,359.69非流動資產(chǎn)合計189,831.59252,661.27468,647.13666,378.29677,924.14資產(chǎn)總計758,319.801,003,863.711,153,723.711,474,096.621,610,578.33流動負債：短期借款40,000.0080,069.6780,038.0470,035.00向中央銀行借款拆入資金交易性金融負債以公允價值計量且其變動計入當期損益的金融負債衍生金融負債應付票據(jù)7,108.972,415.651,531.33應付賬款6,460.449,143.0821,687.1416,017.4719,726.28預收款項1,451.66合同負債715.59827.541,478.44857.31賣出回購金融資產(chǎn)款吸收存款及同業(yè)存放代理買賣證券款代理承銷證券款應付職工薪酬21.83800.08415.652.002.79應交稅費7,215.1420,202.788,038.693,580.608,774.82其他應付款54,298.58113,666.72106,994.41112,099.03128,687.65其中：應付利息應付股利405.06應付手續(xù)費及傭金應付分保賬款持有待售負債一年內(nèi)到期的非流動負債1,017.7243.8830,035.55其他流動負債20.7924.7744.3025.71流動負債合計69,447.66191,658.01221,491.23214,835.11258,145.10非流動負債：保險合同準備金長期借款19,000.0030,000.00應付債券其中：優(yōu)先股永續(xù)債租賃負債929.69914.83長期應付款長期應付職工薪酬預計負債遞延收益1,735.405,790.895,437.055,117.85遞延所得稅負債477.95429.051,037.061,836.584,282.28其他非流動負債非流動負債合計477.952,164.4525,827.9538,203.3210,314.95負債合計69,925.60193,822.46247,319.18253,038.43268,460.06所有者權益：股本140,305.90182,436.67182,436.67182,436.67182,878.09其他權益工具其中：優(yōu)先股永續(xù)債資本公積49,586.8010,196.3910,562.17141,525.06148,560.20減：庫存股9,375.344,058.534,807.06其他綜合收益專項儲備盈余公積51,928.8556,829.0767,823.1173,808.2080,681.17一般風險準備未分配利潤412,491.21512,767.16576,932.17642,086.28728,630.67歸屬于母公司所有者權益合計654,312.76752,853.95833,695.601,039,856.211,135,943.07少數(shù)股東權益34,081.4457,187.3072,708.94181,201.98206,175