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1、横店东磁案例分析12财会2班第二组小组成员：梁蓝之2012244230劳嘉仪2012244236周东晓2012244210严小燕2012244224卢慧2012244239翟瑞铭2012244218盘秋怡20122442131.从企业计提的应收账款和其他应收款（实为预付款项）的规模来看，企业已经陷入了购买和销售两方面的困境。请结合该公司2013年年度报表的相关信息，进一步考察企业在2013年度太阳能产业的经营状况。2013年横店东磁资产负债表报告期2013-12-312013-09-302013-06-302013-03-31流动
2、资产货币资金120,344,041.59149,314,386.08176,279,310.3229,604,103.73交易性金融资产--------应收票据78,886,699.7481,458,115.9270,241,690.3239,922,842.6应收账款655,812,643.31653,179,336.94631,570,145.58581,441,420.03预付账款45,084,514.3368,526,626.8294,859,207.03102,452,410.22应收股利--------应收利息----
3、2,011,765.11656,486.11其他应收款60,911,041.5969,610,699.9266,444,550.4574,936,482.29存货479,573,597.08417,619,951.53467,034,904.57499,700,308.36消耗性生物资产--------待摊费用--------一年内到期的非流动资产--------生产性生物资产--------油气资产--------无形资产236,917,607.45238,018,149.98239,555,729.57241,093,309.
4、16开发支出--------商誉--------长期待摊费用2,664,729.553,140,574.113,235,743.023,426,080.85递延所得税资产16,440,619.7419,261,727.1217,393,993.9517,088,137.52其他非流动资产--------影响非流动资产其他科目0000非流动资产合计2,425,734,712.142,494,607,415.342,520,311,1622,514,343,829.17资产总计4,391,744,3144,385,350,956.67
5、4,283,460,556.654,215,314,729.85流动负债短期借款37,047,203.1660,535,667.283,402,353.4468,996,557.98其他流动负债--------影响流动负债其他科目--------流动负债合计816,163,925.85894,491,600.69864,474,041.18869,263,615.89非流动资产可供出售金融资产--------持有至到期投资--------投资性房地产15,331,941.649,269,076.489,391,776.99,514
6、,477.32长期股权投资55,159,584.4655,212,248.7255,327,613.5355,252,481.52长期应收款--------固定资产1,946,052,011.251,984,034,889.342,003,251,230.582,011,189,130.04工程物资--------在建工程153,168,218.05185,670,749.59192,155,074.45176,780,212.76固定资产清理--------交易性金融负债276,850.08------应付票据53,750,00
7、048,000,00063,000,00070,000,000应付账款504,435,361.75515,578,182.28495,964,182.34556,750,497.96预收账款15,822,186.5926,147,755.9323,856,100.5521,502,243.99应付职工薪酬62,945,644.2192,462,946.7478,922,433.7852,519,834.05应交税费97,290,087.2103,603,846.6483,991,140.4579,091,432.46应付利息31,
8、390,117.3922,865,906.1313,872,330.676,035,726.2应付股利--------其他应付款13,206,475.4725,297,295.7721,465,499.9514,367,323.25预提费用----
