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1、财务分析作业四中青旅财务报表综合分析一、财务报表趋势分析（一）、资产负债表1、期间比较报表分析合并资产负债表（单位：人民币元）项目2011年12月31日2010年12月31日增减额增减百分比流动资产: 货币资金906,299,540.11899,440,456.106,859,084.010.76%应收票据 76,670,198.0932,585,176.9444,085,021.15135.29%应收帐款815,310,082.52676,614,199.12138,695,883.4020.50%其中：应收帐款总额866,862,723.23718,052,886.07148,
2、809,837.1620.72%坏帐准备51,552,640.7141,438,686.9510,113,953.7624.41%预付帐款597,569,740.17542,268,084.6955,301,655.4810.20%应收股利0.00608,567.10-608,567.10-100.00%应收利息0.000.000.00 其他应收款922,194,508.80857,464,876.0964,729,632.717.55%存货1,545,096,613.121,730,776,224.54-185,679,611.42-10.73%一年内到期的非流动资产0.000.00
3、 其他流动资产0.000.00 流动资产合计4,863,140,682.814,739,757,584.58123,383,098.232.60%非流动资产： 可供出售金融资产51,114,732.2890,894,640.74-39,779,908.46-43.76%持有至到期投资0.000.00投资性房地产223,256,532.49228,366,759.57 -5,110,227.08 -2.24%长期股权投资18,509,599.6657,203,923.83-38,694,324.17-67.64%长期应收款0.000.00 固定资产1,487,726,271.90
4、1,528,633,573.48-40,907,301.58-2.68%在建工程820.080,592.09219,486,941.31600,593,650.78273.64%工程物资31,417,373.277,756,487.1523,660,886.12305.05%固定资产清理0.000.00无形资产795,128,455.82502,143,937.19292,984,518.6358.35%开发支出0.0081,400.82 -81,400.82-100.00% 商誉74,784,531.3874,784,531.38 0.000.00%长期待摊费用152,619,144.
5、29138,521,420.1814,097,724.1110.18%递延所得税资产6,210,795.384,560,249.551,650,545.8336.19%其他非流动资产9,602,559.885,980,000.003,622,559.88 60.58% 非流动资产合计3,670,450,588.442,858,413,865.20812,036,723.2428.41%资产总计8,533,591,271.257,598,171,449.78935,419,821.4712.31% 流动负债： 短期借款269,458,850.0010,000,000.0025
6、9,458,850.002594.59%交易性金融负债0.000.00 应付票据391,500,000.00209,000,000.00182,500,000.0087.32%应付帐款756,532,439.86733,216,173.0523,316,266.813.18%预收帐款2,019,350,917.922,345,402,155.67-326,051,237.75-13.90%应付职工薪酬70,764,447.8756,186,223.2014,578,224.6725.95%应交税费75,707,250.6166,673,987.769,033,262.8513.55%应
7、付利息484,761.950.00484,761.95应付股利2,004,352.201,554,352.20450,000.0028.95%其他应付款298,349,641.85305,204,967.18-6,855,325.33-2.25%预计负债0.000.00 一年内到期的非流动负债340,000,000.0023,520,000.00316,480,000.001345.58%其他流动负债0.000.00流动负债4,2
