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1、分析企业：中国北车一、资产负债表水平、垂直分析数据单位：千元资产负债表水平分析项目2011年2010年变动额变动（%）对总资产影响（%）流动资产： 货币资金891,117350,221540,896154.44%1.87%应收账款22,5115,56216,949304.73%0.06%预付款项385,26619,912365,3541834.84%1.26%应收股利488,793241,547247,246102.36%0.85%应收利息32,40315,31717,086111.55%0.06%其他应收款254,107155,92898,17962.9
2、6%0.34%存货27,02714,26412,76389.48%0.04%一年内到期的非流动资产539,560370,430169,13045.66%0.58%其他流动资产9,986,7475,374,3534,612,39485.82%15.92%流动资产合计12,627,5316,547,5346,079,99792.86%20.99%非流动资产： 长期股权投资20,352,88518,962,5831,390,3027.33%4.80%固定资产45,35629,72315,63352.60%0.05%在建工程5,613375,57615070.27
3、%0.02%无形资产52,03116,13935,892222.39%0.12%递延所得税资产2,4893,293-804-24.42%0.00%其他非流动资产5,041,6803,406,3001,635,38048.01%5.65%非流动资产合计25,500,05422,418,0753,081,97913.75%10.64%资产总计38,127,58528,965,6099,161,97631.63%31.63%流动负债： 短期借款6,350,0001,800,0004,550,000252.78%15.71%应付账款18,7674,32214,44
4、5334.22%0.05%预收款项466,23763,582402,655633.28%1.39%应付职工薪酬13,33412,7355994.70%0.00%应交税费1,78111,741-9,960-84.83%-0.03%应付利息209,88140,187169,694422.26%0.59%其他应付款62,24874,054-11,806-15.94%-0.04%一年内到期的非流动负债-60,000-60,000-100.00%-0.21%其他流动负债7,987,8523,991,6503,996,202100.11%13.80%流动负债合计15,110,
5、1006,058,2719,051,829149.41%31.25%非流动负债： 其他非流动负债4,4112,1792,232102.43%0.01%非流动负债合计4,4112,1792,232102.43%0.01%负债合计15,114,5116,060,4509,054,061149.40%31.26%股东权益： 股本8,300,0008,300,00000.00%0.00%资本公积13,468,89513,801,286-332,391-2.41%-1.15%减：库存股-- 盈余公积237,989152,45885,53156.10%0.
6、30%未分配利润1,006,190651,415354,77554.46%1.22%股东权益合计23,013,07422,905,159107,9150.47%0.37%负债和所有者权益总计38,127,58528,965,6099,161,97631.63%31.63%资产负债表垂直分析项目2011年2010年2011年（%）2010年（%）变动情况（%）流动资产： 货币资金891,117350,2212.34%1.21%1.13%应收账款22,5115,5620.06%0.02%0.04%预付款项385,26619,9121.01%0.07%0.94%
7、应收股利488,793241,5471.28%0.83%0.45%应收利息32,40315,3170.08%0.05%0.03%其他应收款254,107155,9280.67%0.54%0.13%存货27,02714,2640.07%0.05%0.02%一年内到期的非流动资产539,560370,4301.42%1.28%0.14%其他流动资产9,986,7475,374,35326.19%18.55%7.64%流动资产合计12,627,5316,547,53433.12%22.60%10.51%非流动资产： 长期股权投资20,352,88518,962,
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