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1、题目：分析资料：根据某上市公司年度报告分析要求：资产负债表主表水平分析与垂直分析对存货项目进行分析指出影响资产价值会计变更是否合理一、资产负债表主表水平分析与垂直分析资产负债表以百万人民币计(每股项目除外)截至2010-12-31截至2009-12-31变动额变动(%)对总资产影响(%)流动资产---货币资金358,216,172.8432,844,267.45325,371,905.39990.65%28.29%交易性金融资产---应收票据12,099,98&037,679,656.094,420,331.9457.56%0.38%应收账款92,157,917.9
2、399,317,829.60-7,159,911.67-7.21%-0.62%预付款项39,237,200.7886,906,482.12-47,669,281.34-54.85%-4.14%其他应收款76,243,443.62246,126,211.40-169,882,767.78-69.02%-14.77%应收关联公司款-----应收利息---应收股利■■-■存货73,125,106.8176,790,151.51-3,665,044.70-4.77%-0・32%其中：消耗性生物资产--■■■一年内到期的非流动资产-■■■■其他流动资产--■■■流动资产合计6
3、51,079,830.01549,664,598.17101,415,231.8418.45%8.82%非流动资产-----可供出售金融资产■■■■■持有至到期投资---长期应收款-----长期股权投资74,178,968.3273,273,968.90904,999.421.24%0.08%投资性房地产624,679.54654,203.86-29,524.32-4.51%0.00%固定资产403,745,998.96385,407,281.751&338,717.214.76%1.59%在建工程23,046,87&333&113,983.50-15,067,10
4、5.17-39.53%-1.31%
5、工程物资-----固定资产淸理---生产性生物资■■■油气资产--■■■无形资产29,342,531.6681,92&030.90-52,585,499.24-64.18%-4.57%开发支出-----商誉14,897,942.4814,897,942.480.000.00%0.00%长期待摊费用-50,669.40---递延所得税资产6,346,527.806,119,529.72226,998.083.71%0.02%其他非流动资产■-■-■非流动资产合计552,183,527.09600,445,610.51-4&262,0
6、83.42-8.04%-4.20%资产总计1,203,263,357.101,150,110,208.6853,153,148.424.62%4.62%流动负债-■■■■短期借款632,555,984.60750,280,92&46-117,724,943.86-15.69%-10.24%交易性金融负债-■-■■应付票据--■■■应付账款91,875,484.7796,526,327.71-4,650,842.94-4.82%-0.40%预收款项11,553,055.7817,952,605.14-6,399,549.36-35.65%-0.56%应付职工薪酬2&5
7、34,429.3429,519,211.62-984,782.28-3.34%-0.09%应交税费51,451,821.3784,060,576.79-32,60&755.42-38.79%-2.84%应付利息339,126,088.18263,854,085.6975,272,002.4928.53%6.54%应付股利60,629.16■■■■其他应付款365,90&353.05156,055,981.57209,852,371.48134.47%18.25%应付关联公司款-■-■■一年内到期的非流动负债84,000,000.0084,000,000.000.00
8、0.00%0.00%其他流动负债-■-■■流动负债合计1,605,065,846.251,482,249,716.98122,816,129.278.29%10.68%非流动负债■■-长期借款--■■应付债券-■-■长期应付款----专项应付款----预计负债425,187,772.74684,999,137.39-259,811,364.65-37.93%-22.59%递延所得税负债-----其他非流动负债10,000,000.0010,000,000.000.000.00%0.00%非流动负债合计435,187,772.74694,999,137.39-25
