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1、老凤祥资产负债表分析第八组：虞梦月吴周霞古丽亚李紫蔚李开宇一、总体分析20122013增加额增加率资产总额8,885,008,472.899,337,458,956.22452,450,483.335.09%负债总额5,707,942,557.225,469,054,586.80-238,887,970.42-4.19%所有者权益总额3,177,065,915.673,868,404,369.42691,338,453.7521.76%20122013增减额增减率实收资本523,117,764.00523,117,764.000.000.00%资本公积622,040
2、,797.82618,095,103.82-3,945,694.00-0.63%盈余公积188,863,889.03231,495,809.2442,631,920.2122.57%末分配利润1,427,478,513.971,960,830,609.07533,352,095.1037.36%资产增加5.09%说明企业规模扩大，负债减少说明企业在清偿债务。企业未分配利润增长37.36%，说明所有者权益增加是来源于内部融资增强，说明企业2013年盈利能力上升。二、具体项目分析—流动资产20122013增加额增加率货币资金1,878,385,820.462,787,5
3、71,025.93909,185,205.4748.40%交易性金融资产44,340,767.3548,268,231.263,927,463.918.86%存货5,277,262,256.215,020,328,613.06-256,933,643.15-4.87%应收账款净额260,376,185.18170,468,801.38-89,907,383.80-34.53%流动资产7,716,591,365.738,188,165,947.85471,574,582.126.11%企业应对市场变化的能力相当之高，能够有效的控制经营，管理存货和销售工作做得很好，减少
4、了存货占用资金导致市场风险增大的可能性。且能很好的收回了账款，减少因为坏账导致的资金流出。二、具体项目分析—非流动资产20122013增减额增减率长期投资类5,995,041.446,031,795.4536754.010.61%固定资产合计451,239,894.73449,562,167.45-1677727.28-0.37%在建工程65,283,837.5731,149,173.01-34134664.56-52.29%三、具体项目分析—流动负债流动负债2012年12月31日2013年12月31日增减额增减率短期借款2,649,000,000.002,779,
5、000,000.00130,000,000.004.91%交易性金融负债应付票据3,993,929.77-3,993,929.77-100.00%应付账款1,481,491,572.731,687,043,288.18205,551,715.4513.87%预收款项1,018,900,022.24608,713,985.54-410,186,036.70-40.26%应付职工薪酬482,746.16479,384.61-3,361.55-0.70%应交税费-163,553,663.7810,453,873.24174,007,537.02106.39%应付利息11,
6、191,885.4122,920,963.1811,729,077.77104.80%应付股利1,727,981.852,329,720.04601,738.1934.82%其他应付款303,327,614.85208,861,325.75-94,466,289.10-31.14%一年内到期的非流动负债50,000,000.00-50,000,000.00-100.00%流动负债合计5,356,562,089.235,319,802,540.54-36,759,548.69-0.69%三、具体项目分析—非流动负债非流动负债2012年12月31日2013年12月31日
7、增减额增减率长期借款应付债券长期应付款专项应付款242,512,680.00-242,512,680.00-100.00%预计负债递延所得税负债108,867,787.9998,228,409.94-10,639,378.05-9.77%其他非流动负债51,023,636.3251,023,636.32100%非流动负债合计351,380,467.99149,252,046.26-202,128,421.73-57.52%负债合计5,469,054,586.805,707,942,557.22-238,887,970.42-4.19%四、具体项目分析—所有者权益
