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1、贵州茅台酒股份有限公司2012年度财务报告分析23一、资产负债表、利润表分析资产负债表、利润表分析主要是对公司的资产负债表、利润表进行水平分析和垂直分析。（一）、水平分析1、资产负债表的水平分析表贵州茅台酒股份有限公司资产负债水平分析表金额单位：元项目2012年12月31日2011年12月31日变动情况对总资产的影响变动额变动率流动资产： 货币资金 2,346,119,132.162,715,771,652.28-369,652,520.12-13.61%-1.81% 应收账款 740,584,549.431,
2、432,900,053.50-692,315,504.07-48.32%-3.38% 预付款项3,487,543,919.381,682,685,917.961,804,858,001.42107.26%8.82% 应收股利0.001,026,283,928.04-1,026,283,928.04-100.00%-5.02% 其他应收款138,327,291.1652,109,392.7286,217,898.44165.46%0.42% 存货 9,290,711,784.636,734,781,873.472,5
3、55,929,911.1637.95%12.50% 流动资产合计16,003,319,676.713,644,532,817.92,358,786,858.8517.29%11.53%非流动资产： 持有至到期投资 50,000,000.0050,000,000.000.000.00%0.00% 长期股权投资 432,600,000.0024,600,000.00408,000,000.001658.54%1.99% 固定资产6,672,181,519.625,409,226,327.441,262,955,192.
4、1823.35%6.17% 在建工程 392,672,323.90251,446,326.43141,225,997.4756.17%0.69% 工程物资2,676,942.594,918,294.64-2,241,352.05-45.57%-0.01% 无形资产 862,615,899.20808,425,512.3354,190,386.876.70%0.26% 长期待摊费用9,891,477.9513,693,234.31-3,801,756.36-27.76%-0.02% 递延所得税资产 185,435
5、,116.19246,194,869.57-60,759,753.38-24.68%-0.30%非流动资产合计8,608,073,279.506,808,504,564.721,799,568,714.7826.43%8.80%资产总计 24,611,392,956.220,453,037,382.64,158,355,573.5720.33%20.33%流动负债： 应付账款 313,873,187.91176,429,531.06137,443,656.8577.90%0.67% 预收款项 4,013,74
6、4,817.21851,692.004,012,893,125.21471167.17%19.62% 应付职工薪酬 226,165,566.97556,895,537.27-330,729,970.30-59.39%-1.62% 应交税费 631,047,656.05350,523,129.43280,524,526.6280.03%1.37%其他应付款 646,224,728.58394,575,904.21251,648,824.3763.78%1.23%流动负债合计 5,831,055,956.721,479
7、,275,793.974,351,780,162.75294.18%21.28%非流动负债： 23 专项应付款 17,770,000.0016,770,000.001,000,000.005.96%0.0049%非流动负债合计 17,770,000.0016,770,000.001,000,000.005.96%0.0049%负债合计 5,848,825,956.721,496,045,793.974,352,780,162.75290.95%21.28%所有者权益（或股东权益）： 实收资本（或股本） 1,
8、038,180,000.001,038,180,000.000.000.00%0.00% 资本公积 1,374,303,082.721,374,303,082
