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1、伊利股份财务报表分析案例一、基本资料（两张主表、主要财务比率、结构报表）表1伊利资产负债表年报单位:万元项目2001年2002年2003年2004年2005年流动资产：货币资金32,421.4078,030.8577,627.80160,108.25156,695.63短期投资0.0015,001.1529,188.58190.400.00应收票据32.00393.005,963.353,221.00962.00应收股利0.000.000.000.000.00应收利息0.000.000.000.000.00应收帐款8,711.0910,164.531
2、4,233.2314,214.7816,134.42坏帐准备1,514.363,014.474,848.320.000.00应收帐款净额13,601.3228,314.3637,609.3932,472.600.00预付贷款2,985.124,654.029,725.0215,759.9116,193.53应收补贴款0.000.000.000.009.19其他应收款6,404.5921,164.3028,224.4818,257.829,932.01内部应收款0.000.000.000.000.00待摊费用318.221,282.934,017.74
3、4,163.678,831.90存货30,305.1737,715.6865,652.2270,966.6384,456.17准备存货变动损失准备0.000.0018.070.000.00存货净额待转其他业务支出待处理流动资产损失0.000.000.000.000.00一年内到期的长期债券投资2.690.000.000.000.00其他流动资产0.000.000.000.000.00流动资产合计79,665.91165,391.99229,653.24286,882.47293,214.86长期投资：长期股权投资-934.38-837.60-709.
4、81855.091,164.36长期债权投资0.000.000.000.000.00长期投资减值准备35.0035.0035.000.000.00长期投资-934.38-837.60-709.810.000.00合并价差固定资产：固定资产原价95,124.23127,097.66204,225.00236,148.43294,302.26累计折旧24,425.2633,153.2047,147.5663,540.4981,308.22固定资产净值70,698.9693,944.46157,077.45172,607.94212,994.058工程物资
5、3.525,990.243,631.872,115.72830.74在建工程7,103.6917,337.175,504.6716,072.9127,821.19固定资产清理0.000.000.000.000.00待处理固定资产净损失0.000.000.000.000.00其他固定资产合计77,635.43117,029.48163,737.37187,928.37239,332.23无形资产及其他资产：无形资产6,486.307,116.038,642.260.000.00递延资产0.000.000.000.000.00开办费0.000.000.0
6、00.00长期待摊费用1,056.341,154.471,303.53805.70869.32无形资产及递延资产合计0.000.000.000.000.00其他长期资产7,542.658,270.519,945.799,373.1511,334.96递延税款借项0.000.000.000.000.00资产总计163,909.61289,854.37402,626.58485,039.07545,046.41流动负债短期借款10,830.005,230.0023,835.5322,520.0025,160.00应付帐款21,002.5342,968.0
7、566,595.5380,003.31130,660.10应付票据7,290.789,527.848,035.6561,582.755,013.31应付工资4,443.118,165.6011,052.9414,137.0617,612.44应付福利费2,704.854,352.765,221.636,520.126,560.62预收帐款2,950.575,409.519,649.7412,915.3230,975.24其他应付款11,481.7616,004.6430,854.6737,810.9647,791.57内部应付款未交税金-1,226.
8、16466.512,774.99721.36-299.85未付股利7,126.814,971.881,030
