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1、榆林学院2015—2016学年第二学期期末考试管理学院院（系）13级财务管理专业EXCEL与财务管理（试卷A）题号—-总分登分人审核人分数答卷注意事项：1•试卷用宋体、5号字体作答。得分评卷人一、使用EXCELI具分析指定公司的财务报表。（100分）（300032金龙机屯）1资产负债表分析1.1资产负债表结构分析1.2资产负债表趋势分析2利润表分析2.1利润表结构分析2.2利润表趋势分析3现金流量表分析3.1现金流量表结构分析3.2现金流量表趋势分析4财务比率分析4.1偿债能力分析4.2营运能力分析4.3
2、盈利能力分析5财务综合分析5.1杜邦分析5.2沃尔分析1资产负债表分析［报告期2014#201奔3013^报告期2015^2014#货币资金127,392,198.M296^699,087.4969,086,529•旳短期借款830,474,400487,050,000139,913,384.60应“嫖据181,507,4$4.35161,967,800.017,770,715.34应付隸163,941,522.0163,510,676.329,619,371.55应懈裁581,032,524.78879
3、,547,904.91152,344,371.08应付账款566,378,495.22464,533,923.35104,123,485.6439,470,882.3543,281,407.2231,563,367.79预收账款16,065,988.748,606,02810,048,867.96IS收利S■■—667,586.66应付职工钿42,742$091.363b809,963.719,380,567.83其他应收款31,338,874・C632,303,921.9311,318,133.38应交
4、税费71,520,960.1459,898,8519,479,0?7.?5存货434,932.720.48644,334,477.9814?,693.346.C6应付極321,220443,666—具他流动资产120,823,390.59111>251,677.?756,114,551.42其他应付款24,015,594.2566,463,972.5112,23L060.380004.771,246.776,647舁64■■济动资产合计1,516,598,146.202,169,3EC,286・31476
5、,548,©30・34浹动负债合计1,729,221,508.481,187,761,244.89295,302,305.71非浚动资产非茨动员债可供出官金融资产217.270.20277,765.04145,059.81长期借款38.500,0(^130.500,00082.500,000长期酬踴29,196,260.6352,695,838.8019,458,975.83长期窗寸款一4,407^629.969,175,300.82固馥产?67,363,546.76766,867,896.85301,6
6、83,823.08遢延所得税负债19^5.7910,831.56—在建工程3L698.993.6535,995,875.97325,574.S44.69影响非流动员债其他科目02,009,3/890无形资产164,244,657.49169,510,563.4282,201,038.32非浚动员借合计46,077,843.52137,527,818.4191,675,380.82商誉639,509,847.48640,061,452.232,522,334.05负债合计1,776,299,3521,326
7、,289.063.30386,977,606.53长期待摊费用37,990,217.2635,131,355.7123,662,937.59所育者权益爲延侨得税资产10,281,985.3418,135,341.702,817,561.64实收资本（或股本〉675,939,337,969,945285,400,亘他非海JJ资产6,118,39720,235,668.7252,786,630.17资本公积金98L495,564.511,326,465,499・51476,921,187.70影响非茨幼资产其
8、他科目000盈余公积金84,853,676.7849,084,547.5431,164,433.85非浇动资产合计1,686,611,183.811,73?,931,258.44810,843,214・18未分配利394,666,236.9213?,095,54?.8238,451,097.85归属于母公司股东权呑合计2,143,004,398.621,849,712,610.89831,936,719.40所有奢权益合计2,
