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1、贵州茅台资产负债表分析学院：经济管理学院班级：084101班小组成员：方芷若逯洁琼陈彪黄鹏梅佳资料一、资产负债表趋势分析1.1资产负债趋势分析表项目2010年12月31日2011年12月31日2012年12月31日环比增长率2011年2012年流动资产： 货币资金 12,888,393,889.2918,254,690,162.0422,061,999,850.17141.64%120.86% 应收账款 1,254,599.912,225,396.4817,818,147.27177.38%800.67
2、% 预付款项 1,529,868,837.521,861,027,424.033,872,870,407.89121.65%208.10%应收票据204,811,101.20252,101,396.08204,079,117.80123.09%80.95% 应收利息 42,728,425.34225,182,760.05264,612,813.22527.01%117.51% 其他应收款 59,101,891.6347,287,488.89137,968,684.1180.01%291.77% 存货
3、 5,574,126,083.427,187,117,552.869,665,727,593.42128.94%134.49% 流动资产合计20,300,284,828.3127,829,632,180.4336,225,076,613.88137.09%130.17%非流动资产： 持有至到期投资60,000,000.0060,000,000.0050,000,000.00100.00%83.33% 长期股权投资 4,000,000.004,000,000.004,000,000.00100.0
4、0%100.00% 固定资产 4,191,851,111.975,426,012,349.616,807,333,231.09129.44%125.46% 在建工程 263,458,445.10251,446,326.43392,672,323.9595.44%156.17% 工程物资 18,528,802.464,918,294.642,676,942.5926.54%54.43% 无形资产 452,317,235.72808,425,512.33862,615,899.20178.73%106.
5、70% 长期待摊费用 18,701,578.1613,805,361.4410,177,029.4373.82%73.72% 递延所得税资产 278,437,938.97502,628,950.53643,656,913.32180.52%128.06% 5,287,295,112.387,071,236,794.988,773,132,339.58133.74%124.07%资料非流动资产合计 资产总计 25,587,579,940.6934,900,868,975.4144,998,
6、208,953.46136.40%128.93%流动负债： 应付账款 232,013,104.28172,343,585.06345,280,977.6874.28%200.34% 预收款项 4,738,570,750.167,026,648,776.805,091,386,269.55148.29%72.46% 应付职工薪酬 500,258,690.69577,522,908.06269,657,755.58115.44%46.69% 应交税费 419,882,954.107
7、88,080,887.252,430,093,461.38187.69%308.36%应交股利318,584,196.29 0.00% 其他应付款 818,880,550.55916,123,206.951,389,984,092.02111.88%151.72% 流动负债合计 7,028,190,246.079,480,719,364.129,526,402,556.21134.90%100.48%非流动负债： 专项应付款 10,000,000.0016,770,000.0017,77
8、0,000.00167.70%105.96% 非流动负债合计 10,000,000.0016,770,000.0017,770,000.00167.70%105.96%
