某玩具公司財(cái)務(wù)報(bào)表

1、 0衣呀工程技術(shù)學(xué)院財(cái)務(wù)報(bào)表分析報(bào)告2011-20121 學(xué)期第學(xué)資學(xué)習(xí)網(wǎng) 提供考研資料 題目廣東高樂玩具股份有限公司財(cái)務(wù)報(bào)表張思菊指導(dǎo)教師：會專班級：61002劉博姓名：學(xué)號:201062309財(cái)務(wù)報(bào)表管理系廣東高樂玩具股份有限公司資產(chǎn)負(fù)債表報(bào)表日期2010/12/312009/12/31流動(dòng)資產(chǎn)：貨幣資金657,770,320.3055,339,013.44應(yīng)收賬款133,347,026.7493,974,669.49預(yù)付款項(xiàng)16,597,311.4412,799,341.84應(yīng)收利息10,910,370.98其他應(yīng)收款112,352,158.841,453,869.49存貨63,717,

2、416.2836,928,194.29流動(dòng)資產(chǎn)合計(jì)994,694,604.58200,495,088.55非流動(dòng)資產(chǎn)：固定資產(chǎn)73,515,658.8357,797,351.34在建工程45,115,847.4618,427,555.65無形資產(chǎn)33,087,491.1633,794,319.00遞延所得稅資產(chǎn)1,107,985.84202,437.51非流動(dòng)合計(jì)152,826,983.29110,221,663.50資產(chǎn)總計(jì)：1,147,521,587.87310,716,752.05流動(dòng)負(fù)債：短期借款20,000,000.0060,900,000.00應(yīng)付賬款4,151,222.532,4

3、46,714.54預(yù)收款項(xiàng)1,095,320.01應(yīng)付職工薪酬1,463,687.481,171,822.74應(yīng)交稅費(fèi)314,747.842,364,738.24其他應(yīng)付款484,948.42607,282.14流動(dòng)負(fù)債合計(jì)：27,509,926.2867,490,557.66非流動(dòng)負(fù)債：長期借款36,000,000.00其他非流動(dòng)負(fù)債400,000.00非流動(dòng)負(fù)債合計(jì)：36,000,000.00400,000.00負(fù)債總計(jì)：63,509,926.2867,890,557.66所有者權(quán)益（或股東權(quán)益）股本148,000,000.00110,000,000.00資本公積761,746,544.2

4、211,511,094.22盈余公積25,212,345.1018,432,500.71未分配利潤149,390,401.40103,171,269.52外幣報(bào)表折算差額-337,629.13-288,670.06歸屬于母公司所有者權(quán)益合計(jì)1,084,011,661.59242,826,194.392財(cái)務(wù)報(bào)表少數(shù)股東權(quán)益所有者權(quán)益合計(jì)負(fù)債和 所有者權(quán)益總計(jì)：1,084,011,661.59242,826,194.391,147,521,587.87310,716,752.05廣東高樂玩具股份有限公司利潤表報(bào)表日期2010/12/312009/12/31一：營業(yè)總收入332,744,941.25

5、306,440,831.79其中：營業(yè)收入332,744,941.25306,440,831.79二：營業(yè)總成本252,440,768.11223,652,755.73其中：營業(yè)成本220,289,028197,555,574.91銷售費(fèi)用10,189,218.656,344,667.30管理費(fèi)用24,225,103.8514,518,890.04財(cái)務(wù)費(fèi)用-5,344,410.585,058,668.42資產(chǎn)減值損失3,081,827.61174,955.06三：營業(yè)利潤80,304,173.1482,788,076.06力卩：營業(yè)外收入1,000,296.002,352,569.00減：營業(yè)

6、外支出1,494,870.773,050.00非流動(dòng)資產(chǎn)處置損失59,770.77四：利潤總額79,809,598.3785,137,595.06減：所得稅費(fèi)用12,010,622.1012,771,341.52五：凈利潤67,798,976.2772,366,253.54六：每股收益基本每股收益0.46810.6578稀釋每股收益0.46810.6578七：其他綜合收益-48,959.07-6,267.00八：綜合收益總額67,750,017.0272,359,986.54分析表:廣東高樂玩具股份有限公司資產(chǎn)負(fù)債表水平分析報(bào)表日期2010/12/312009/12/31變動(dòng)額（萬元）變動(dòng)率%

7、流動(dòng)資產(chǎn)：貨幣資金657,770,320.3055,339,013.44602,431,306.861088.62%!應(yīng)收賬款133,347,026.7493,974,669.4939,372,357.2541.90%預(yù)付款項(xiàng)16,597,311.4412,799,341.843,797,969.6029.67%應(yīng)收利息10,910,370.9810,910,370.98其他應(yīng)收款112,352,158.841,453,869.49110,898,289.357627.80%存貨63,717,416.2836,928,194.2926,789,221.9972.54%3.財(cái)務(wù)報(bào)表流動(dòng)資產(chǎn)合計(jì)

8、396.12%200,495,088.55 794,199,516.03994,694,604.58非流動(dòng)資產(chǎn)：固定資產(chǎn) 27.20%15,718,307.4973,515,658.8357,797,351.34在建工程 144.83%26,688,291.8145,115,847.4618,427,555.65無形資產(chǎn)-2.09%-706,827.8433,087,491.1633,794,319.00遞延所得稅資產(chǎn) 447.32%1,107,985.84905,548.33202,437.51非流動(dòng)合計(jì) 38.65%152,826,983.29 110,221,663.5042,605,3

9、19.79資產(chǎn)總計(jì)：269.31%1,147,521,587.87 310,716,752.05 836,804,835.82流動(dòng)負(fù)債：短期借款-67.16%20,000,000.0060,900,000.00 -40,900,000.00應(yīng)付賬款 69.67%1,704,507.994,151,222.532,446,714.54預(yù)收款項(xiàng)1,095,320.011,095,320.01應(yīng)付職工薪酬 24.91%1,171,822.741,463,687.48291,864.74應(yīng)交稅費(fèi)-86.69%-2,049,990.40314,747.842,364,738.24其他應(yīng)付款-20.14%

10、-122,333.72484,948.42607,282.14流動(dòng)負(fù)債合計(jì)：-59.24%-39,980,631.3827,509,926.2867,490,557.66非流動(dòng)負(fù)債：長期借款36,000,000.0036,000,000.00其他非流動(dòng)負(fù)債400,000.00-400,000.00非流動(dòng)負(fù)債合計(jì)：36,000,000.00400,000.0035,600,000.00負(fù)債總計(jì)：-6.45%63,509,926.2867,890,557.66-4,380,631.38所有者權(quán)益（或股東權(quán)益）股本 34.55%148,000,000.00 110,000,000.0038,000,

11、000.00資本公積 6517.50%761,746,544.2211,511,094.22 750,235,450.00盈余公積 36.78%25,212,345.1018,432,500.716,779,844.39未分配利潤 44.80%149,390,401.40 103,171,269.5246,219,131.88外幣報(bào)表折算差額 16.96%-337,629.13-288,670.06-48,959.07歸屬于母公司所有者權(quán)益合計(jì)：346.41%1,084,011,661.59242,826,194.39 841,185,467.20少數(shù)股東權(quán)益所有者權(quán)益合計(jì) 346.41%24

12、2,826,194.39 841,185,467.201,084,011,661.59負(fù)債和所有者權(quán)益總計(jì)：269.31%836,804,835.82 310,716,752.05 1,147,521,587.87分析內(nèi)容：年年，該公司流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)都有明顯增加，負(fù)債則相對減 2010 2009 少，說明該玩具公司年?duì)I運(yùn)狀況良好，財(cái)務(wù)風(fēng)險(xiǎn)降低。2010從流動(dòng)資產(chǎn)中的貨幣資金相比年增加很多可以看出，該企業(yè)沒有充分的利用09資源，另一方面存貨增長相對緩慢，說明企業(yè)變現(xiàn)能力不差。其他應(yīng)收款的增長過多，說明該公司的收入不是很穩(wěn)定，不利于企業(yè)利潤的積 累和公司長遠(yuǎn)的發(fā)展。公司的在建工程大幅增加，說

13、明年的投資工程增多，而固定資產(chǎn)相對緩慢，10說明企業(yè)用于擴(kuò)大再生產(chǎn)的投資減少了。4.財(cái)務(wù)報(bào)表對比流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)可知，流動(dòng)資產(chǎn)資產(chǎn)增長過多，該公司有較好的償 債能力較強(qiáng)。該公司運(yùn)營狀況良好，但也需使資金得到合理優(yōu)化配置，充分利用，為企業(yè)帶來更多的收益。廣東高樂玩具股份有限公司利潤表水平分析報(bào)表日期2010/12/312009/12/31變動(dòng)額變動(dòng)率%一：營業(yè)總收入332,744,941.25306,440,831.7926,304,109.468.58%其中：營業(yè)收入332,744,941.25306,440,831.7926,304,109.468.58%二：營業(yè)總成本252,440,7

14、68.11223,652,755.7328,788,012.3812.87%其中：營業(yè)成本220,289,028P 197,555,574.91:22,733,453.0911.51% :銷售費(fèi)用10,189,218.656,344,667.303,844,551.3560.60%管理費(fèi)用24,225,103.8514,518,890.049,706,213.8166.85%財(cái)務(wù)費(fèi)用-5,344,410.585,058,668.42-10,403,079.00-205.65%資產(chǎn)減值損失3,081,827.61174,955.062,906,872.551661.50%三：營業(yè)利潤80,304

15、,173.1482,788,076.06-2,483,902.92-3.00%力卩：營業(yè)外收入1,000,296.002,352,569.00P-1,352,273.00-57.48%減：營業(yè)外支出1,494,870.773,050.001,491,820.7748912.16%非流動(dòng)資產(chǎn)處置損失59,770.7759,770.77四：利潤總額79,809,598.3785,137,595.06-5,327,996.69-6.26%減：所得稅費(fèi)用12,010,622.1012,771,341.52-760,719.42-5.96%:五：凈利潤67,798,976.2772,366,253.54

16、-4,567,277.27-6.31%六：每股收益0.00基本每股收益0.46810.6578-0.19-28.84%稀釋每股收益0.46810.6578-0.19-28.84% :七：其他綜合收益48,959.076,267.0042,692.07681.22%八：綜合收益總額67,750,017.0272,359,986.54-4,609,969.52-6.37%分析內(nèi)容：凈利潤分析：凈利潤由年的變?yōu)槟隃p少了 67,798,976.37 72,366,253.54 09 20104,567,277.27，凈利潤下降說明企業(yè)的狀況不好，但所得稅下降說明企業(yè)的利 潤明顯減少。利潤總額分析：利潤

17、總額相比上一年減少了 5，327,996.69元，營業(yè)成本小幅增加和營業(yè) 外支出的增多，導(dǎo)致企業(yè)利潤總額下降，不利于企業(yè)的發(fā)展。營業(yè)利潤分析：營業(yè)利潤相比上一年下降了 2,483,902.92，主要是營業(yè)外收入減少，而營 業(yè)外支出卻大大增加，說明企業(yè)目前處于虧損狀態(tài)。最后根據(jù)該公司利潤水平分析得出，其他綜合收益相比主營收入要高，說明 公司收入不穩(wěn)定，財(cái)務(wù)風(fēng)險(xiǎn)高。5.財(cái)務(wù)報(bào)表廣東高樂玩具股份有限公司資產(chǎn)負(fù)債表結(jié)構(gòu)分析日期2010/12/312009/12/31變動(dòng)本期金額結(jié)構(gòu)%本期金額吉構(gòu)結(jié)構(gòu)變動(dòng)流動(dòng)資產(chǎn)：貨幣資金657,770,320.3057.32%55,339,013.4417.81%39

18、.51%應(yīng)收賬款133,347,026.7411.62%93,974,669.4930.24%-18.62%預(yù)付款項(xiàng)16,597,311.441.45%12,799,341.844.12%-2.67%應(yīng)收利息10,910,370.980.95%0.95%其他應(yīng)收款112,352,158.849.79%：1,453,869.490.47%9.32%存貨63,717,416.285.55%36,928,194.2911.88%-6.33%流動(dòng)資產(chǎn)合計(jì)994,694,604.5886.68%200,495,088.5564.53%22.16%非流動(dòng)資產(chǎn)：固定資產(chǎn)73,515,658.836.41%5

19、7,797,351.3418.60%-12.19%在建工程45,115,847.463.93%18,427,555.655.93%-2.00%無形資產(chǎn)33,087,491.162.88%33,794,319.0010.88%-7.99%遞延所得稅資產(chǎn)1,107,985.840.10%202,437.510.07%0.03% 彳非流動(dòng)資產(chǎn)合計(jì)152,826,983.2913.32%10,221,663.5035.47%-22.16% 丁資產(chǎn)總計(jì)：1,147,521,587.87310,716,752.05流動(dòng)負(fù)債：短期借款20,000,000.0031.49%60,900,000.0089.70

20、%-58.21%應(yīng)付賬款4,151,222.536.54%2,446,714.543.60%2.93%預(yù)收款項(xiàng)1,095,320.011.72%應(yīng)付職工薪酬1,463,687.482.30%1,171,822.741.73%0.58%應(yīng)交稅費(fèi)314,747.840.50%2,364,738.243.48%-2.99% 1其他應(yīng)付款484,948.420.76%607,282.140.89%-0.13%流動(dòng)負(fù)債合計(jì)：27,509,926.2843.32%67,490,557.6699.41%-56.09%長期借款36,000,000.0056.68%其他非流動(dòng)負(fù)債400,000.000.59%非

21、流動(dòng)負(fù)債合計(jì)：36,000,000.0056.68%400,000.000.59%56.09%負(fù)債總計(jì)：63,509,926.2867,890,557.66所有者權(quán)益（或股東權(quán)益）股本148,000,000.0012.90%110,000,000.0035.40%-22.50%資本公積761,746,544.2266.38%11,511,094.223.70%62.68%盈余公積25,212,345.102.20%18,432,500.715.93%-3.74%未分配利潤149,390,401.4013.02%103,171,269.5233.20%-20.19%外幣報(bào)表折算差額-337,62

22、9.13-0.03%-288,670.06-0.09%0.06% 亍歸屬于母公司所有者權(quán)益合計(jì)1,084,011,661.5994.47%242,826,194.3978.15%16.32%少數(shù)股東權(quán)益所有者權(quán)益合計(jì)1,084,011,661.5994.47%242,826,194.3978.15%16.32%負(fù)債和所有者權(quán)益總計(jì)1,147,521,587.87310,716,752.056.財(cái)務(wù)報(bào)表該公司的流動(dòng)資產(chǎn)所占中資產(chǎn)的86.68%而非流動(dòng)資產(chǎn)只占了 13.32%,說明該 1. 公司大部分資產(chǎn)屬于流動(dòng)資產(chǎn)。資產(chǎn)流動(dòng)性較好，有短期償債能力較強(qiáng)，且與 09年相比有所增長，說明資產(chǎn)流動(dòng)性不斷

23、加強(qiáng)。2.流動(dòng)資產(chǎn)中存貨所占比例小，說明該公司變現(xiàn)能力強(qiáng)，生產(chǎn)的產(chǎn)品適銷對路，有利于企業(yè)資金的循環(huán)，與09年相比存貨明顯降低，說明企業(yè)銷售很好，有利 于企業(yè)發(fā)展。3該公司與09年相比，負(fù)債總額下降了，但是長期負(fù)債卻大幅增長，雖然短 期負(fù)債與其呈現(xiàn)相反趨勢，但仍然不可低估企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)。但總體來說，企業(yè)流動(dòng)資金較多，有利于公司運(yùn)轉(zhuǎn)，也有利于公司擴(kuò)大再生產(chǎn)，有利于公司的發(fā)展和保證良好的運(yùn)營狀態(tài)。廣東高樂玩具股份有限公司利潤表結(jié)構(gòu)分析日期2010/12/312009/12/31變動(dòng)本期金額結(jié)構(gòu)本期金額結(jié)構(gòu)結(jié)構(gòu)變 動(dòng)一：營業(yè)總收入332,744,941.306,440,831.2579其中：營業(yè)收入332,744,941.491.14306,440,831.423.4967.64%25%79%二：營業(yè)總成本252,440,768.223,652,755.1173其中：營業(yè)成本220,289,028325.15197,555,574.273.0252.13%91%銷售費(fèi)用10,189,218.6515.04%6,344,667.308.77%6.27%管理費(fèi)用24,225,103.835.76%14,518,890.020.06%15.69%54財(cái)務(wù)費(fèi)用5,344,410.58-7.89%5,058,668.426.99%-14.88%資產(chǎn)減值損失3,081,