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《中国石油财务分析》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、中国石油财务分析目录一．资产负债表水平分析5二．利润表垂直分析盈利能力分析6三．盈利能力分析73.1资本经营盈利能力分析73.2资产经营盈利能力分析73.3商品经营盈利能力分析83.4每股收益分析8四．企业营运能力分析8五．企业偿债能力分析95.1短期偿债能力分析95.2长期偿债能力分析10中国石油资产负债表会计年度2008-12-312007-12-31变动额货币资金45,879,000,000.0088,589,000,000.00-42,710,000,000.00交易性金融资产----应收票据4,314,000,000.004,735,000,0
2、00.00-421,000,000.00应收账款16,756,000,000.0018,419,000,000.00-1,663,000,000.00预付款项37,394,000,000.0020,386,000,000.0017,008,000,000.00其他应收款6,076,000,000.0015,444,000,000.00-9,368,000,000.00应收关联公司款----应收利息21,000,000.00109,000,000.00-88,000,000.00应收股利60,000,000.0018,000,000.0042,000,00
3、0.00存货90,670,000,000.0088,467,000,000.002,203,000,000.00其中：消耗性生物资产----一年内到期的非流动资产136,000,000.0059,000,000.0077,000,000.00其他流动资产25,677,000,000.002,000,000.0025,675,000,000.00流动资产合计226,983,000,000.00236,228,000,000.00-9,245,000,000.00可供出售金融资产1,973,000,000.002,530,000,000.00-557,000
4、,000.00持有至到期投资----长期应收款----长期股权投资28,036,000,000.0022,686,000,000.005,350,000,000.00投资性房地产----固定资产254,996,000,000.00247,803,000,000.007,193,000,000.00在建工程160,437,000,000.00105,634,000,000.0054,803,000,000.00工程物资11,289,000,000.006,927,000,000.004,362,000,000.00固定资产清理293,000,000.002
5、87,000,000.006,000,000.00生产性生物资产----油气资产472,845,000,000.00326,328,000,000.00146,517,000,000.00无形资产23,554,000,000.0020,022,000,000.003,532,000,000.00开发支出----商誉148,000,000.00--长期待摊费用13,318,000,000.0012,028,000,000.001,290,000,000.00递延所得税资产496,000,000.0012,871,000,000.00-12,375,000,
6、000.00其他非流动资产533,000,000.00748,000,000.00-215,000,000.00非流动资产合计967,918,000,000.00757,864,000,000.00210,054,000,000.00资产总计1,194,901,000,000.00994,092,000,000.00200,809,000,000.00短期借款87,217,000,000.0018,734,000,000.0068,483,000,000.00交易性金融负债----应付票据433,000,000.001,143,000,000.00-71
7、0,000,000.00应付账款118,197,000,000.00104,460,000,000.0013,737,000,000.00预收款项12,968,000,000.0012,433,000,000.00535,000,000.00应付职工薪酬6,363,000,000.0011,585,000,000.00-5,222,000,000.00应交税费15,186,000,000.0022,808,000,000.00-7,622,000,000.00应付利息155,000,000.00173,000,000.00-18,000,000.00应付
8、股利127,000,000.0089,000,000.0038,000,000.
