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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第19页共19页浙江万里学院实验报告课程名称：财务分析实验课实验名称：财务报表分析专业班级:财管081、082班组员:李赛赛08011588陈双超08011550章露08011575蒋颖俊08011580蒋巳龙08011536卧龙电气（600580）分析报告主营业务：各类电机及控制装置、振动机械、输变电及配电产品、成套设备、蓄电池、整流及逆变装置、高压变频器、电气自动化及系统集成产品的研发、制造、销售、安装。（电机制造行业）一．资产负债表分析1资产负债表水平分析根据资产负债表水平分析表如表1-1名称卧龙电气卧龙电气
2、代码600580600580类型绝对比较值相对比较值报表日期2008-12-312009-12-31货币资金362,533,600.513,309,000.150,775,400.41.59%应收票据37,658,400.57,680,400.20,022,000.53.17%应收账款309,081,000.433,704,100.124,623,100.40.32%应收账款净额309,081,000.433,704,100.124,623,100.40.32%预付货款109,574,900.255,596,000.146,021,100.133.26%其他应收款43,007,8
3、00.29,416,900.-13,590,900.-31.6%存货294,250,000.425,481,000.131,231,000.44.6%存货净额294,250,000.425,481,000.131,231,000.44.6%流动资产合计1,156,105,800.1,715,187,400.559,081,600.48.36%长期股权投资164,139,100.227,132,700.62,993,600.38.38%长期投资164,139,100.227,132,700.62,993,600.38.38%固定资产原价394,643,700.461,853,200
4、.67,209,500.17.03%固定资产净值394,643,700.461,853,200.67,209,500.17.03%在建工程100,832,800.99,108,000.-1,724,800.-1.71%固定资产合计495,476,500.560,961,200.65,484,700.13.22%无形资产41,867,900.147,239,300.105,371,400.251.68%商誉0.639,000.639,000.0长期待摊费用5,749,800.4,572,600.-1,177,200.-20.47%无形资产及递延资产合计47,617,700.152,
5、450,900.104,833,200.220.16%递延所得税资产7,550,800.12,158,500.4,607,700.61.02%非流动资产合计714,784,100.952,703,300.237,919,200.33.29%第19页共19页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第19页共19页资产总计1,870,889,900.2,667,890,700.797,000,800.42.6%短期借款263,230,000.279,110,000.15,880,000.6.03%应付账款277,074,300.378,181,600.101
6、,107,300.36.49%应付票据33,085,600.38,239,200.5,153,600.15.58%应付职工薪酬11,915,700.15,358,500.3,442,800.28.89%预收账款112,550,700.299,060,000.186,509,300.165.71%其他应付款35,378,200.50,479,100.15,100,900.42.68%应交税费-2,417,000.4,918,500.7,335,500.-303.5%流动负债合计730,817,500.1,065,346,800.334,529,300.45.77%非流动负债合计0.
7、170,000,000.170,000,000.0长期负债0.170,000,000.170,000,000.0长期负债合计0.170,000,000.170,000,000.0负债合计730,817,500.1,235,346,800.504,529,300.69.04%少数股东权益129,235,500.179,754,100.50,518,600.39.09%实收资本283,316,200.285,127,200.1,811,000.0.64%资本公积319,254,000
