16-2 財(cái)務(wù)報(bào)表結(jié)構(gòu)分析模型

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,華辰公司資產(chǎn)負(fù)債表結(jié)構(gòu)分析模型,,,,,

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,資產(chǎn),20X8年度,20X7年度,負(fù)債和所有者權(quán)益,20X8年度,20X7年度

,流動(dòng)資產(chǎn)：,,,流動(dòng)負(fù)債：,,

,貨幣資金,2.20%,1.49%,短期借款,3.00%,2.68%

,以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn),0.30%,0.71%,以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債,1.40%,0.60%

,應(yīng)收票據(jù),0.70%,0.65%,應(yīng)付票據(jù),0.25%,0.24%

,應(yīng)收賬款,19.90%,11.85%,應(yīng)付賬款,5.00%,6.49%

,預(yù)付賬款,1.10%,0.24%,預(yù)收賬款,0.50%,0.24%

,應(yīng)收利息,-,0.00%,應(yīng)付職工薪酬,0.10%,0.06%

,應(yīng)收股利,-,0.00%,應(yīng)交稅費(fèi),0.25%,0.24%

,其他應(yīng)收款,0.60%,1.31%,應(yīng)付利息,0.60%,0.95%

,存貨,5.95%,19.40%,應(yīng)付股利,-,-

,一年內(nèi)到期的非流動(dòng)資產(chǎn),3.85%,0.65%,其他應(yīng)付款,1.25%,1.31%

,其他流動(dòng)資產(chǎn),0.40%,0.00%,一年內(nèi)到期的非流動(dòng)負(fù)債,0.00%,0.00%

,流動(dòng)資產(chǎn)合計(jì),35.00%,36.31%,其他流動(dòng)負(fù)債,2.65%,0.30%

,,,,流動(dòng)負(fù)債合計(jì),15.00%,13.10%

,非流動(dòng)資產(chǎn)：,,,非流動(dòng)負(fù)債：,,

,可供出售金融資產(chǎn),-,2.68%,長期借款,22.50%,14.58%

,持有至到期投資,-,3.93%,應(yīng)付債券,12.00%,15.48%

,長期應(yīng)收款,-,-,長期應(yīng)付款,2.50%,3.57%

,長期股權(quán)投資,1.50%,0.00%,專項(xiàng)應(yīng)付款,-,-

,固定資產(chǎn),61.90%,52.92%,預(yù)計(jì)負(fù)債,-,-

,在建工程,0.90%,2.08%,遞延所得稅負(fù)債,-,-

,固定資產(chǎn)清理,0.00%,0.71%,其他非流動(dòng)負(fù)債,-,0.89%

,無形資產(chǎn),0.30%,0.48%,非流動(dòng)負(fù)債合計(jì),37.00%,34.52%

,開發(fā)支出,-,-,負(fù)債合計(jì),52.00%,47.62%

,商譽(yù),-,-,股東權(quán)益：,,

,長期待攤費(fèi)用,0.25%,0.89%,實(shí)收資本（股本）,5.00%,5.95%

,遞延所得稅資產(chǎn),-,-,資本公積,0.50%,0.60%

,其他非流動(dòng)資產(chǎn),0.15%,-,減：庫存股,-,-

,非流動(dòng)資產(chǎn)合計(jì),65.00%,63.69%,其他綜合收益,-,-

,,,,盈余公積,3.00%,2.38%

,,,,未分配利潤,39.50%,43.45%

,,,,股東權(quán)益合計(jì),