伊利集团财务报表案例分析[1]

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1、课程名称:财务报表分析课程专题研究报告：伊利公司财务分析数据收集与初步诊断为了分析2009年伊利的财务状况，我收集了伊利2007~2009年的资产负债表、利润表、现金流量表及其他相关数据。为了确定其在行业内的地位及排行，我收集了其竞争对手三元（）和光明（光明乳业(600597)）的相关资料。尽管伊利在2009年的各个方面都显示良好，但是我们不能排除伊利是否是因为要摘掉*ST的帽子而做出值得我们需要怀疑注意的事情。（一）资产负债表上的疑点会计年度2007/12/312008/12/31增减率2009/12/31增减率货币资金1,771,591,888.522,774,432,5

2、58.3856.61%4,113,466,057.8948.26%交易性金融资产----------应收票据125,809,910.0022,978,071.88-81.74%1,000,000.00-95.65%应收账款204,955,385.89196,978,423.69-3.89%217,978,370.0910.66%预付款项497,010,521.03283,946,051.86-42.87%568,839,075.36100.33%其他应收款299,179,263.2083,111,155.39-72.22%91,568,167.9010.18%应收关联公司款-

3、---------应收利息----------应收股利----------存货1,737,371,120.522,020,365,899.7516.29%1,835,651,029.35-9.14%其中：消耗性生物资产----------一年内到期的非流动资产--37,859.93------其他流动资产--36,012,793.06--2,782,722.30-92.27%流动资产合计4,635,918,089.165,417,862,813.9416.87%6,831,285,422.8926.09%可供出售金融资产21,334,400.007,409,296.00-65

4、.27%13,351,088.0080.19%持有至到期投资----------长期应收款----------长期股权投资390,432,626.62515,972,399.8232.15%386,835,644.47-25.03%投资性房地产----------固定资产4,407,399,561.425,007,185,518.6213.61%5,109,208,919.262.04%在建工程472,011,721.12258,200,327.58-45.30%226,579,839.09-12.25%工程物资31,679,887.281,587,051.11-94.99%

5、1,235,042.74-22.18%固定资产清理305,100.00479,839.9957.27%15,430.64-96.78%生产性生物资产--50,751,016.38--87,290,324.9672.00%油气资产----------无形资产179,692,441.42224,722,577.9125.06%265,229,690.8218.03%开发支出----------商誉----------长期待摊费用16,663,779.5410,247,118.44-38.51%1,932,849.87-81.14%递延所得税资产18,462,904.29286,0

6、70,975.291449.44%229,179,393.77-19.89%其他非流动资产----------非流动资产合计5,537,982,421.696,362,626,121.1414.89%6,320,858,223.62-0.66%资产总计10,173,900,510.8511,780,488,935.0815.79%13,152,143,646.5111.64%短期借款890,904,693.872,703,000,000.00203.40%2,684,879,780.10-0.67%交易性金融负债----------应付票据20,350,000.00300,5

7、45,000.001376.88%358,740,000.0019.36%应付账款2,153,576,633.072,867,701,379.2433.16%3,406,822,604.0118.80%预收款项879,757,711.831,284,599,594.6046.02%862,146,325.62-32.89%应付职工薪酬304,888,016.69298,589,197.91-2.07%692,667,827.31131.98%应交税费-212,237,125.07-382,553,849