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1、 . 柳工母公司资产负债表分析资产负债表分析的目的主要是了解企业财务状况的变化以及对变化作出一个总的评价。财务状况变化分析，主要是通过比拟分析法和比率分析法进展。表1 柳工母公司资产负债表横向比拟分析项 目2009年2008年增减变动额增减百分比流动资产：货币资金1,620,636,079.01641,403,615.14979,232,463.87 152.67%应收票据611,927,728.20188,325,282.48423,602,445.72 224.93%应收账款977,270,333.50783,470,766.42193,799,567.08 24.74%预付款项60,53
2、0,860.5646,746,096.6813,784,763.88 29.49%其他应收款430,130,439.73102,024,308.06328,106,131.67 321.60%存货1,599,603,211.791,709,608,120.89-110,004,909.10 -6.43%流动资产合计5,300,098,652.79 3,471,578,189.67979,232,463.87 152.67%非流动资产：长期股权投资1,965,961,320.041,424,400,620.09541,560,699.95 38.02%固定资产602,296,751.32570,
3、875,068.5131,421,682.81 5.50%在建工程79,474,614.1958,295,593.0121,179,021.18 36.33%无形资产70,825,065.3049,835,891.8220,989,173.48 42.12%长期待摊费用2,365,798.052,365,798.05 递延所得税资产75,256,660.0048,696,871.7826,559,788.22 54.54%非流动资产合计2,796,180,208.90 2,152,104,045.21644,076,163.69 29.93%资产总计8,096,278,861.695,623,
4、682,234.882,472,596,626.81 43.97%流动负债：短期借款563,479,920.961,040,148,153.95-476,668,232.99 -45.83%应付票据1,254,209,425.52537,529,200.00716,680,225.52 133.33%应付账款1,772,937,011.19524,922,354.721,248,014,656.47 237.75%预收款项55,578,456.55104,806,435.54-49,227,978.99 -46.97%应付职工薪酬6,407,211.844,452,502.301,954,70
5、9.54 43.90%应交税费100,566,153.4348,103,797.1452,462,356.29 109.06%应付利息5,600,000.03-5,600,000.03 -100.00%其他应付款392,422,197.62278,473,105.52113,949,092.10 40.92%流动负债合计4,145,600,377.112,544,035,549.201,601,564,827.91 62.95%非流动负债：长期借款68,283,000.0034,176,500.0034,106,500.00 99.80%应付债券620,833,047.39-620,833,0
6、47.39 -100.00%递延所得税负债6,680,937.475,778,854.28902,083.19 15.61%其他非流动负债48,648,228.203,548,018.0445,100,210.16 1271.14%非流动负债合计123,612,165.67664,336,419.71-540,724,254.04 -81.39%负债合计4,269,212,542.783,208,371,968.911,060,840,573.87 33.06%所有者权益：实收资本股本650,161,424.00472,456,265.00177,705,159.00 37.61%资本公积1,
7、084,089,705.70619,776,368.38464,313,337.32 74.92%盈余公积432,340,441.93350,181,865.8882,158,576.05 23.46%未分配利润1,660,474,747.28972,895,766.71687,578,980.57 70.67%所有者权益合计3,827,066,318.912,415,310,265.971,411,756,052.94 58.45%负债和所有者权益总计8,096,278,861.695,623,682,234.882,472,596,626.81 43.97%表2柳工母公司资产负债表纵向比拟
8、分析项 目2009年2008年2009年共同比报表2008年共同比报表共同比报表增减变动值流动资产：货币资金1,620,636,079.01641,403,615.1420.02%11.41%8.61%应收票据611,927,728.20188,325,282.487.56%3.35%4.21%应收账款977,270,333.50783,470,766.4212.07%13.93%-1.86%预付款项60,530,860.5646,746,096.680.75%0.83%-0.08%其他应收款430,130,439.73102,024,308.065.31%1.81%3.50%存货1,599,
9、603,211.791,709,608,120.8919.76%30.40%-10.64%流动资产合计5,300,098,652.79 3,471,578,189.6765.46%61.73%3.73%非流动资产：长期股权投资1,965,961,320.041,424,400,620.0924.28%25.33%-1.05%固定资产602,296,751.32570,875,068.517.44%10.15%-2.71%在建工程79,474,614.1958,295,593.010.98%1.04%-0.05%无形资产70,825,065.3049,835,891.820.87%0.89%-0
10、.01%长期待摊费用2,365,798.050.03%0.00%0.03%递延所得税资产75,256,660.0048,696,871.780.93%0.87%0.06%非流动资产合计2,796,180,208.90 2,152,104,045.2134.54%38.27%-3.73%资产总计8,096,278,861.695,623,682,234.88100.00%100.00%0.00%流动负债：短期借款563,479,920.961,040,148,153.956.96%18.50%-11.54%应付票据1,254,209,425.52537,529,200.0015.49%9.56%
11、5.93%应付账款1,772,937,011.19524,922,354.7221.90%9.33%12.56%预收款项55,578,456.55104,806,435.540.69%1.86%-1.18%应付职工薪酬6,407,211.844,452,502.300.08%0.08%0.00%应交税费100,566,153.4348,103,797.141.24%0.86%0.38%应付利息5,600,000.030.00%0.10%-0.10%其他应付款392,422,197.62278,473,105.524.85%4.95%-0.10%流动负债合计4,145,600,377.112,5
12、44,035,549.2051.20%45.24%5.97%非流动负债：长期借款68,283,000.0034,176,500.000.84%0.61%0.24%应付债券620,833,047.390.00%11.04%-11.04%递延所得税负债6,680,937.475,778,854.280.08%0.10%-0.02%其他非流动负债48,648,228.203,548,018.040.60%0.06%0.54%非流动负债合计123,612,165.67664,336,419.711.53%11.81%-10.29%负债合计4,269,212,542.783,208,371,968.91
13、52.73%57.05%-4.32%所有者权益：实收资本股本650,161,424.00472,456,265.008.03%8.40%-0.37%资本公积1,084,089,705.70619,776,368.3813.39%11.02%2.37%盈余公积432,340,441.93350,181,865.885.34%6.23%-0.89%未分配利润1,660,474,747.28972,895,766.7120.51%17.30%3.21%所有者权益合计3,827,066,318.912,415,310,265.9747.27%42.95%4.32%负债和所有者权益总计8,096,278
14、,861.695,623,682,234.88100.00%100.00%0.00%根据上面编制的两个比拟报表，可对该公司的财务状况变化作如下分析：（一） 资产变化情况分析从总资产来看，2009年年末比年初增加了24725万元，增幅为43.97%。说明企业占有的经济资源有较大增加，经营规模扩大较快。从连续三年的趋势分析可以看出，企业扩的趋势非常明显，2009年增速更是显著提高。（二） 负债变化情况分析负债是企业筹集资金的渠道之一，负债的变化反映了企业筹资方式的变化，表达了不同时期企业的财务风险水平。从负债总额来看，年末比年初增长了10608万元，增幅为33%。资产负债率由57%下降到53%，降
15、了4个百分点。说明企业对负债筹资的依赖程度有所下降，企业自有资金比例上升。由于流动负债的筹资本钱较长期负债低，企业负债部结构的变化可以降低财务费用的支出，但是流动负债的还款期短，财务风险比长期负债要高，因此，尽管理论上企业资产负债率下降会降低总体的财务风险，但增长的流动负债将给企业近期造成更大的还款压力，企业必须持续加强销售回款，确保经营现金净流量的稳定增长，以保证流动负债的按期归还。（三） 所有者权益变化情况分析所有者权益是企业筹集资金的另一渠道，所有者权益在总资产中的比重上下，对债权人而言有重要影响，表达了企业债权人权益受保障的程度。从企业所有者权益总额来看，年末比年初增长了58%，占总资产的比重那么增加了4.3个百分点，到达47.27%，可见，企业总资金中有近一半属于投资者投入，对债权人权益的保障程度比拟大，债权人的资金平安性较高。4 / 4
财务分析柳工资产负债表(横向比较和纵向比较)
