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1、山西潞安环保能源开发股份有限公司财务报表案例分析表1山西潞安环保能源开发股份有限公司资产负债水平和结构表项H2010年2009年变动额变动率结构分析(2010)结构分析(2009)资产流动资产：货币资金7,213,470,618.265,283,155,983.541,930.314,635.0036.54%24.57%24.31%交易性金融资产9&360.0077,610.0020,750.0026.74%0.00%0.00%应收票据5,478,673,691.904,699,239,709.77779,433,982.101
2、6.59%1&66%21.63%应收账款278,264,643.47559,721,420.50・281,456,777.00-50.29%0.95%2.58%预付款项325,926,069.05234,121,731.0891,804,337.9739.21%1.11%1.08%应收利息1,246,794.1101,246,794.110.00%0.00%其他应收款1,789,478,369.011,649,391,420.65140.086.948.408.49%6.09%7.59%存货730,505,627.27218,2
3、20,651.71512,284,975.60234・76%2.49%1.00%流动资产合计15,817,661,173.0712,613,92&527.253,173,735,646.0025.10%53.87%5&19%非流动资产：长期股权投资633,435,221.20443,644,647.85189,790,573.4042.78%2.16%2.04%固定资产7,256,588,527.844,588,276,950.152,66&311,578.0058.15%24.71%21.11%在建工程1,556,694,61
4、5.291,986,383,465.90-429,688,850.60-21.63%5.30%9.14%固定资产合计&813,283,113.136,574,660,416.052,23&622,727.0834.05%5.30%30.26%无形资产3,888,495,218.731,855,006,499.382,033,48&719.00109.62%13.24%8.54%商誉50,789,52&6150,789,528.640.000.00%0.17%0.23%长期待撼费用1,020,642.93469,839.81550
5、,803.12117.23%0.00%0.00%递延所得税资产159,003,404.83161,539,085.50■2,535,680.67-1.57%0.54%0.74%无形资产及其他4,099,308,795.132,067,801,953.332,031,503,841.809&24%13.96%9.52%合计非流动资产合计13,546,027,159.169,086,110,017.234.459,917,142.0049.09%46.13%41.81%资产总计29,363,691,332.5321,730,03&5
6、44.487.633.652,788.0035.13%100.00%100.00%负债和股东权益流动负债：短期借款1,130,000,000.001,190,000,000.00-60,000,000.00-5.04%3.85%5.48%应付票据1,756,493,436.211,212,110,000.00514,353,436.2041.41%5.98%5.72%应付账款3,923,403,015.563,555,718,831.86367,684.183.7010.34%13.36%16.36%预收款项1,456,818,
7、944.161,278,642,168.4317&176,775.7013.93%4.96%5.88%应付职工薪酬963,995,832.57795,146,890.20168,84&942.4021.23%3.28%3.66%应交税费903,370,963.69629,905,791.31273.465.172.4043.41%3.08%2.90%应付利息14,832,926.089,756,921.155.076.004,9352.02%0.05%0.04%应付股利1,576,513.331,623,513.33-47,00
8、0.00-2.89%0.01%0.01%其他应付款2,030,173,059.34705,19&447.621,324,974,612.00187.89%6.91%3.25%一年内到期的非流动负债467,446,986.41714,100,000.00・246,
