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1、会计报表结构分析㈠资产负债表分析一．资产负债表结构分析2007200820092010负债1,438,096,334.411,750,533,138.892,375,473,767.023,218,487,233.03所有者权益1,424,772,619.323,186,636,438.673,629,874,892.534,414,569,069.78资产2,862,868,953.734,937,169,577.566,005,348,659.557,633,056,302.81增长额2,074,300,623.831,068,179,08
2、1.991,627,707,643.26资产增长率72.46%21.64%27.10%纵向比较资产负债表（资产部分）资产结构（%）结构比变动（%）2009年2010年2009年2010年流动资产：货币资金2,283,576,312.861,994,960,614.3538.0326.14-11.89应收票据529,421,066.94783,612,467.018.8210.271.45应收账款235,497,720.85460,703,536.273.926.042.11预付款项243,326,730.55307,986,393.074.05
3、4.03-0.02其他应收款41,559,805.3985,447,764.160.691.120.43应收利息26,548,831.095,167,610.670.440.07-0.37应收股利0.000.000.00存货1,649,022,365.492,728,804,409.2027.4635.758.29一年内到期的非流动资产108,927.910.000.000.00流动资产合计5,009,061,761.086,366,682,794.7383.4183.410.001非流动资产：长期股权投资36,064,806.9235,178
4、,906.760.600.46-0.14固定资产257,597,389.86236,586,837.994.293.10-1.19在建工程243,374,690.53779,252,687.524.0510.216.16油气资产0.000.000.00无形资产377,491,487.83119,594,963.516.291.57-4.72开发支出0.000.000.00商誉12,843,661.6212,843,661.620.210.17-0.05长期待摊费用6,317,888.854,906,052.200.110.06-0.04递延所得
5、税资产52,596,972.8668,010,398.480.880.890.02其他非流动资产10,000,000.0010,000,000.000.170.13-0.04非流动资产合计996,286,898.471,266,373,508.0816.5916.590.00资产总计6,005,348,659.557,633,056,302.81100.00100.000.00纵向比较资产负债表（负债权益部分）负债和股东权益金额结构（%）结构比变动（%）2009年2010年2009年2010年流动负债：短期借款10,000,000.0010,0
6、00,000.000.170.13-0.04应付票据345,582,827.84370,666,388.915.754.86-0.90应付账款768,607,120.001,486,327,649.6612.8019.476.67预收款项267,697,437.83160,519,703.804.462.10-2.35应付职工薪酬40,802,556.5823,578,150.410.680.31-0.37应交税费86,251,036.72153,038,745.731.442.000.57应付利息345,040.00312,000.000.0
7、10.000.00应付股利843,994.42843,994.420.010.010.00其他应付款670,024,797.10825,286,698.8411.1610.81-0.35流动负债合计2,190,154,810.493,030,573,331.7736.4739.703.23非流动负债：长期借款6,684,882.146,684,882.140.110.09-0.02应付债券0.000.000.00长期应付款4,944,832.434,944,832.430.080.06-0.02其他非流动负债173,689,241.96176,
8、284,186.692.892.31-0.58非流动负债合计185,318,956.53187,913,901.263.092.46-0.62负债合计
