资产负债表水平和结构分析

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1、资产负债表水平和结构分析资产负债表水平和结构分析目的就是从横向和纵向两个方面概括地分析一个企业资产、权益的变动情况，以使对资产负债的变动原因从水平和垂直两个方面做出解释并进行分析。现以从事房地产行业的万科企业为例，其分析所需相关数据如表1所示。表1万科企业股份有限公司资产负债水平和结构表单位：元项目2008年2007年变动额变动率结构分析（2008年）结构分析(2007年）资产：流动资产货币资金10743695198324903471074946604872.3122.15%14.77%短期投资1009053010090530.0021%0应收账款373034362389267544-1623

2、3182-0.040.77%1.77%应收款净额364609673377307701-12698027-0.030.75%1.72%其他应收款742046159739178726286743201.53%3.36%其他应收款净额671005746704969706-33963960-0.05%1.38%3.21%坏账准备7946510246168864332962380.720.16%0.21%应收款项净额10356154191082277407-46661988-0.042.13%4.92%预付账款208791805870257795013853401081.974.30%3.19%存货30

3、81709141814916108921159009829211.0763.53%67.82%存货跌价准备1206325966627815-54564555-0.82%0.02%0.30%存货净额3080502815814849481106159555470521.0763.51%67.52%待摊费用4527867155491229729541.910.01%0.01%流动资产合计446777937561988492608829729541.2592.10%90.42%长期股权投资3252548432184412969614084187350.766.71%8.39%长期投资合计3424771

4、383194542527914793461040.767.06%8.85%长期投资减值准备172222951101295582709273680.700.36%0.46%长期投资净额3252548432184412969614084187350.766.71%8.39%股权投资差额230779380313081817609996120430.764.76%5.95%固定资产：固定资产原价7520737923884470103636267820.941.55%1.77%累计折旧245054757171742907733118500.430.51%0.78%固定资产净值50701903421670

5、41022903149321.341.05%0.99%固定资产净额5070190342167041022903149321.341.05%0.99%在建工程327202219699697-16427674-0.8360.01%0.09%固定资产合计5102910572364037992738872581.161.05%1.07%无形资产及其他资产:长期待摊费用6728432426932476403518481.500.14%0.12%无形资产及其他资产合计6728432426932476403518481.500.14%0.12%资产总计4850791757021992392061265155

6、091.21100.00%100.00%负债及股东权益流动负债短期借款271547000090000000018154700002.025.60%4.09%应付票据03781990-3781990-1.000%0.02%应付账款5952263493331883500126334284910.7912.27%15.09%预收账款8836350970466415279041721981790.8918.22%21.21%应付福利费3148878217719176137696050.780.06%0.08%应交税金6089570343491656174040470.400.13%0.20%其他应交款

7、11354128-67030114211580.02%0%170.39其他应付款2611077189121090161014001755781.165.38%5.51%预提费用5759754313796780653800762414.171.19%0.17%预计负债316772712397901176982590.320.07%0.11%一年内到期的长期负债10900940006629800004