企業(yè)財(cái)務(wù)表格匯編(8頁(yè))

1、實(shí)驗(yàn)指導(dǎo)書一、實(shí)驗(yàn)的目的本實(shí)驗(yàn)是利用財(cái)務(wù)報(bào)表等資料，對(duì)企業(yè)的財(cái)務(wù)能力進(jìn)行分析。把財(cái)務(wù)分析理論知識(shí)應(yīng)用于具體的實(shí)務(wù)案例。把專業(yè)知識(shí)和企業(yè)實(shí)務(wù)結(jié)合起來考慮，進(jìn)一步理解財(cái)務(wù)分析理論，熟悉各種財(cái)務(wù)分析技巧和方法。整理分析思路，對(duì)理財(cái)問題有一個(gè)系統(tǒng)的認(rèn)識(shí)和全局的把握。二、實(shí)驗(yàn)內(nèi)容根據(jù)給定的資料計(jì)算企業(yè)的盈利能力、營(yíng)運(yùn)能力、償債能力，并進(jìn)行分析評(píng)價(jià)。三、實(shí)驗(yàn)要求1 .按時(shí)、認(rèn)真、獨(dú)立地完成課實(shí)驗(yàn)任務(wù)，理論聯(lián)系實(shí)際。2 .實(shí)驗(yàn)報(bào)告（財(cái)務(wù)分析報(bào)告）報(bào)告內(nèi)容完整、邏輯性強(qiáng)、結(jié)論正確合理。3 .實(shí)驗(yàn)中不能遲到、請(qǐng)假、曠課等。四、實(shí)驗(yàn)資料1 .公司基本情況簡(jiǎn)介四川長(zhǎng)虹電器股份有限公司（以下簡(jiǎn)稱“本公司”）是1988

2、年經(jīng)綿陽(yáng)市人民政府綿府發(fā)（1988）33號(hào)批準(zhǔn)進(jìn)行股份制企業(yè)改革試點(diǎn)而設(shè)立的股份有限公司，同年原人民銀行綿陽(yáng)市分行綿人行金（1988）字第47號(hào)批準(zhǔn)本公司向社會(huì)公開發(fā)行了個(gè)人股股票。1993年本公司按股份有限公司規(guī)范意見等有關(guān)規(guī)定進(jìn)行規(guī)范后，國(guó)家體改委體改生（1993）54號(hào)批準(zhǔn)本公司繼續(xù)進(jìn)行規(guī)范化的股份制企業(yè)試點(diǎn)。1994年3月11日，經(jīng)中國(guó)證監(jiān)會(huì)證監(jiān)發(fā)審字（1994）7號(hào)批準(zhǔn)，本公司的社會(huì)公眾股4,997.37萬股在上海證券交易所上市流通。截止2004年末，本公司注冊(cè)資本為貳拾壹億陸仟肆佰貳拾壹萬元；注冊(cè)地是四川省綿陽(yáng)市高新區(qū)綿興東路35號(hào)；法定代表人是趙勇；經(jīng)營(yíng)范圍是：視屏產(chǎn)品、視聽產(chǎn)品

3、、空調(diào)產(chǎn)品、電池系列產(chǎn)品、網(wǎng)絡(luò)產(chǎn)品、激光讀寫系列產(chǎn)品、衛(wèi)星電視廣播地面接受設(shè)備、攝錄一體機(jī)、電子醫(yī)療產(chǎn)品、電力設(shè)備、安防技術(shù)產(chǎn)品、機(jī)械產(chǎn)品、數(shù)碼相機(jī)、通訊及計(jì)算機(jī)產(chǎn)品的制造銷售，公路運(yùn)輸，包裝產(chǎn)品及技術(shù)服務(wù)，電子產(chǎn)品及零配件的維修、銷售，電子商務(wù)、設(shè)備租賃業(yè)務(wù)，高科技風(fēng)險(xiǎn)投資及國(guó)家允許的其他投資業(yè)務(wù)，房屋租賃。1992年本公司在全國(guó)同行業(yè)中首家突破彩電生產(chǎn)百萬臺(tái)大關(guān)。1995年8月，第50屆國(guó)際統(tǒng)計(jì)大會(huì)授予本公司“中國(guó)最大彩電生產(chǎn)基地”和“中國(guó)彩電大王”殊榮；龍頭產(chǎn)品“長(zhǎng)虹”牌系列彩電榮獲國(guó)家權(quán)威機(jī)構(gòu)對(duì)電視機(jī)頒發(fā)的所有榮譽(yù)。1996年，本公司進(jìn)入全國(guó)300家重點(diǎn)扶持企業(yè)之列，同年，長(zhǎng)虹技術(shù)中心

4、被列為國(guó)家級(jí)重點(diǎn)技術(shù)中心。1997年4月9日，長(zhǎng)虹品牌榮獲“馳名商標(biāo)證書”。1997年8月，國(guó)家經(jīng)貿(mào)委確定本公司為全國(guó)六家技術(shù)創(chuàng)新試點(diǎn)企業(yè)之一。1999年3月8日，四川省科學(xué)技術(shù)委員會(huì)換發(fā)了本公司高新技術(shù)企業(yè)證書，統(tǒng)一編號(hào)為QN-98001M長(zhǎng)虹公司目前正在努力打造世界級(jí)企業(yè)、拓展國(guó)際市場(chǎng)，已在海外設(shè)立多家辦事處，產(chǎn)品輻射東南亞、歐洲、北美、非洲、中東等地區(qū)。長(zhǎng)虹公司主要從事電視機(jī)、空調(diào)、視聽產(chǎn)品、電池的生產(chǎn)銷售以及其他相關(guān)產(chǎn)品的生產(chǎn)經(jīng)營(yíng)。2 .會(huì)計(jì)報(bào)表資料資產(chǎn)負(fù)債簡(jiǎn)表1報(bào)告期2006-12-312005-12-312004-12-31貨幣資金2,254,221,937.101,248,738

5、,518.122,065,297,310.87應(yīng)收票據(jù)1,486,841,897.521,377,376,398.62674,661,153.15應(yīng)收賬款1,948,808,670.423,084,963,835.822,180,287,847.44存貨5,301,543,549.224,766,757,763.466,012,898,271.53流動(dòng)資產(chǎn)合計(jì)11,986,581,402.4812,329,220,780.5811,911,822,014.10長(zhǎng)期股權(quán)投資242,855,763.60144,434,295.51158,475,403.30固定資產(chǎn)合計(jì)2,602,467,143.

6、162,826,044,875.683,116,690,449.54無形資產(chǎn)1,668,293,781.45435,340,437.85434,106,518.61資產(chǎn)總計(jì)16,830,273,627.9415,823,988,740.8215,649,029,806.38短期借款2,428,180,704.281,304,930,224.822,670,459,409.72應(yīng)付票據(jù)1,908,218,548.131,832,073,996.941,485,194,494.08應(yīng)付賬款2,228,385,070.651,972,514,303.551,643,975,904.57內(nèi)部應(yīng)付款其他

7、應(yīng)付款609,006,480.67245,740,156.74124,352,528.29流動(dòng)負(fù)債合計(jì)7,302,578,627.205,755,367,554.955,974,961,768.12負(fù)債合計(jì)7,329,289,634.455,777,079,839.436,064,191,932.36股本1,898,211,418.002,164,211,422.002,164,211,422.00資本公積3,265,943,182.724,135,889,950.064,085,780,519.38盈余公積3,537,087,664.654,903,788,398.044,903,788,3

8、98.04股東權(quán)益合計(jì)9,217,355,352.659,790,994,643.759,455,322,684.82資產(chǎn)負(fù)債簡(jiǎn)表2報(bào)告期2003-12-312002-12-312001-12-31貨幣資金959,820,5031,005,119,1921,645,515,737應(yīng)收票據(jù)2,522,373,1671,181,412,6831,104,315,618應(yīng)收賬款4,985,133,4654,220,208,9752,880,707,599存貨7,005,589,9327,192,873,9095,941,300,282流動(dòng)資產(chǎn)合計(jì)17,537,495,96815,259,091,03

9、714,246,648,968長(zhǎng)期股權(quán)投資39,259,166139,135,394152,021,784固定資產(chǎn)合計(jì)3,336,785,7002,802,333,5722,764,218,914無形資產(chǎn)441,599,505451,725,017450,824,109資產(chǎn)總計(jì)21,364,288,90818,670,367,25217,637,511,665短期借款2,706,018,9681,621,553,66085,000,000應(yīng)付票據(jù)2,854,239,9642,355,881,2312,436,101,461應(yīng)付賬款2,161,647,0042,074,397,9582,063,

10、755,024內(nèi)部應(yīng)付款其他應(yīng)付款204,874,048244,421,659127,977,647流動(dòng)負(fù)債合計(jì)8,090,779,8535,727,621,8964,876,743,312負(fù)債合計(jì)8,175,309,9025,733,597,9554,885,314,787股本2,164,211,4222,164,211,4222,164,211,422資本公積4,081,366,5654,080,757,4334,065,160,805盈余公積4,903,788,3984,860,047,8044,829,684,182股東權(quán)益合計(jì)13,132,119,53412,926,246,5021

11、2,741,313,931報(bào)告期2006-12-312005-12-312004-12-31主營(yíng)業(yè)務(wù)收入：18,757,318,138.2015,061,115,479.1611,538,698,111.04減:主營(yíng)業(yè)務(wù)成本15,846,546,554.1112,619,063,635.769,886,619,828.08主營(yíng)業(yè)務(wù)利潤(rùn)：2,863,287,733.662,409,245,382.721,633,720,341.52主營(yíng)業(yè)務(wù)利潤(rùn)/營(yíng)業(yè)利潤(rùn)總額907.11779.46(46.59)力口：其他業(yè)務(wù)利潤(rùn)88,327,285.1119,042,401.6813,560,955.15其他業(yè)

12、務(wù)利潤(rùn)/營(yíng)業(yè)利潤(rùn)27.986.16(0.39)減：營(yíng)業(yè)費(fèi)用1,884,567,822.701,665,960,047.131,110,906,218.26減：管理費(fèi)用595,992,249.52340,435,224.084,021,469,662.83減：財(cái)務(wù)費(fèi)用155,404,885.67112,799,018.4321,685,612.74營(yíng)業(yè)利潤(rùn)：315,650,060.88309,093,494.76(3,506,780,197.16)力口：投資收益79,787,073.43(52,915,845.10)(169,771,291.82)投資收益/利潤(rùn)總額19.61(17.75)4.6

13、2力口：營(yíng)業(yè)外收入14,625,083.7342,640,069.927,739,277.41減：營(yíng)業(yè)外支出3,786,699.943,310,876.477,603,380.51利潤(rùn)總額：406,876,823.10298,117,778.41(3,672,382,717.56)減:所得稅17,468,182.605,367,908.4114,105,349.28減：少數(shù)股東損益83,501,206.497,713,201.01(5,367,686.63)凈利潤(rùn)：305,907,434.01285,036,668.99(3,681,120,380.21)力口：年初未分配利潤(rùn)(1,412,85

14、6,426.29)(1,697,893,095.28)1,983,227,284.93可供分配的利潤(rùn)：314,957,675.70(1,412,856,426.29)(1,697,893,095.28)減：提取法定盈余公積29,997,468.47減:提取法定公益金可供股東分配的利潤(rùn)：284,960,207.23(1,412,856,426.29)(1,697,893,095.28)未分配利潤(rùn)：284,960,207.23(1,412,856,426.29)(1,697,893,095.28)報(bào)告期2003-12-312002-12-312001-12-31主營(yíng)業(yè)務(wù)收入：14,133,195,

15、502.3812,585,184,715.409,514,618,511.62減:主營(yíng)業(yè)務(wù)成本12,082,643,144.1010,710,749,849.738,321,104,995.35主營(yíng)業(yè)務(wù)利潤(rùn)：2,043,593,237.361,848,444,949.031,135,595,348.27主營(yíng)業(yè)務(wù)利潤(rùn)/營(yíng)業(yè)利潤(rùn)總額1,120.621,450.425,233.22力口：其他業(yè)務(wù)利潤(rùn)55,679,978.5465,746,307.3586,882,510.11其他業(yè)務(wù)利潤(rùn)/營(yíng)業(yè)利潤(rùn)30.5351.59400.39減：營(yíng)業(yè)費(fèi)用1,385,800,686.811,414,260,318.

16、101,033,540,638.77減：管理費(fèi)用460,460,831.49356,030,602.60245,531,967.42減：財(cái)務(wù)費(fèi)用70,648,557.0416,458,498.92(78,294,478.93)營(yíng)業(yè)利潤(rùn)：182,363,140.56127,441,836.7621,699,731.12力口：投資收益33,106,780.1077,646,698.38120,262,292.00投資收益/利潤(rùn)總額12.4137.58107.75力口：營(yíng)業(yè)外收入42,417,081.443,148,598.108,773,691.89減：營(yíng)業(yè)外支出721,700.542,336,3

17、60.9442,640,496.25利潤(rùn)總額：266,786,702.73206,633,006.00111,607,618.22減:所得稅59,711,989.8630,790,453.8721,676,140.80減：少數(shù)股東損益1,336,676.48(360,151.93)1,395,602.65凈利潤(rùn)：205,738,036.39176,202,704.0688,535,874.77力口：年初未分配利潤(rùn)1,821,229,842.861,676,764,112.421,610,376,007.01可供分配的利潤(rùn)：2,026,967,879.251,852,966,816.481,69

18、8,911,881.78減：提取法定盈余公積21,870,297.1615,868,486.818,327,180.42減:提取法定公益金21,870,297.1615,868,486.818,327,180.42可供股東分配的利潤(rùn)：1,983,227,284.931,821,229,842.861,682,257,520.94未分配利潤(rùn)：1,983,227,284.931,821,229,842.861,682,257,520.94現(xiàn)金流量表1報(bào)告期2006-12-312005-12-312004-12-31一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：銷售商品、提供勞務(wù)收到的現(xiàn)金22,983,117,515

19、15,877,726,51815,682,822,863收到的稅費(fèi)返還167,876,71469,675,169512,987,751收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金108,121,781146,523,5619,125,688（經(jīng)營(yíng)）現(xiàn)金流入小計(jì)23,259,116,01016,093,925,24816,204,936,302購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金19,797,457,83312,103,511,98813,594,843,205支付給職工以及為職工支付的現(xiàn)金1,073,661,692682,140,188578,545,894支付的各項(xiàng)稅費(fèi)354,695,872257,724,14126

20、2,414,379支付的所得稅款支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金1,647,760,6861,629,198,1191,008,674,923（經(jīng)營(yíng)）現(xiàn)金流出小計(jì)22,873,576,08314,672,574,43615,444,478,400經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~385,539,9271,421,350,812760,457,902二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：收回投資所收到的現(xiàn)金309,169,667129,792,504796,406,811取得投資收益所收到的現(xiàn)金4,637,812959,86611,263,614分得股利或利潤(rùn)收到的現(xiàn)金處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額

21、16,988,160106,846,0418,248,614收到其他與投資活動(dòng)有關(guān)現(xiàn)金21,764,5631,392,793,5851,211,875,020投資）現(xiàn)金流入小計(jì)352,560,2021,630,391,9962,027,794,059購(gòu)建固定資產(chǎn)、無形資產(chǎn)、其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金426,448,880188,465,403206,952,286投資所支付的現(xiàn)金299,668,811107,024,498393,017,808其中：權(quán)益性投資所付現(xiàn)金支付其他與投資活動(dòng)有關(guān)現(xiàn)金1,390,0002,255,200,0001,237,717,390（投資）現(xiàn)金流出小計(jì)727,507

22、,6922,550,689,9001,837,687,484投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(374,947,489)(920,297,904)190,106,575三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：吸收投資所收到的現(xiàn)金15,691,000117,647,67763,303,000其中：吸收權(quán)益性投資所收到的現(xiàn)金再其中：子公司吸收少數(shù)股東權(quán)益性投資所收到的現(xiàn)金15,691,000117,647,67763,303,000借款所收到的現(xiàn)金3,108,853,7923,041,378,5035,291,587,53021,764,5631,392,793,5851,211,875,020（籌資）現(xiàn)金流入小計(jì)3

23、,124,544,7923,176,103,4135,355,182,657償還債務(wù)所支付現(xiàn)金2,029,383,9574,411,980,2065,322,526,420籌資費(fèi)用所支付的現(xiàn)金分配股利利潤(rùn)或償付利息所支付的現(xiàn)金82,466,57976,255,04163,294,194其中：分配股利或利潤(rùn)所付現(xiàn)金支付其他與籌資活動(dòng)有關(guān)現(xiàn)金10,349,90013,316,973（籌資）現(xiàn)金流出小計(jì)2,122,200,4354,501,552,2215,385,820,614籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~1,002,344,357(1,325,448,808)(30,637,957)四、匯率變動(dòng)對(duì)現(xiàn)

24、金的影響：匯率變動(dòng)對(duì)現(xiàn)金的影響(11,669,548)(12,214,907)23,763,166五、現(xiàn)金及等價(jià)物凈增加額：現(xiàn)金及現(xiàn)金等價(jià)物凈增加額1,001,267,247(836,610,807)943,689,686附注：1.將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量：凈利潤(rùn)305,907,434285,036,669(3,681,120,380)力口：少數(shù)股東損益83,501,2067,713,201(5,367,687)力口：計(jì)提的資產(chǎn)減值準(zhǔn)備(83,971,109)(158,129,568)3,743,228,199力口：壞賬準(zhǔn)備或轉(zhuǎn)銷壞賬力口：固定資產(chǎn)折舊354,904,379348,43

25、4,682339,822,926力口：無形資產(chǎn)攤銷28,006,90012,666,92810,281,755力口：長(zhǎng)期待攤費(fèi)用攤銷32,349,38519,986,5823,831,479力口：待攤費(fèi)用的減少（減：增加）(6,257,199)(986,997)896,175力口：預(yù)提費(fèi)用的增加（減：減少）176,321,080(61,446,198)(12,055,899)力口：處置固定資產(chǎn)、無形資產(chǎn)、其他長(zhǎng)期資產(chǎn)損失(8,507,201)(41,864,526)4,648,687力口：固定資產(chǎn)報(bào)廢損失6,632力口：財(cái)務(wù)費(fèi)用116,398,03445,808,09628,734,330投資

26、損失（減：收益）(79,787,073)52,915,845169,771,292力口：遞延稅款貸項(xiàng)（減：借項(xiàng)）(738,877)力口：存貨的減少（減:增加）(522,834,077)1,352,484,205(6,476,840)力口：經(jīng)營(yíng)性應(yīng)收項(xiàng)目減少（減：增加）824,945,077(1,523,863,714)2,809,683,653力口：經(jīng)營(yíng)性應(yīng)付項(xiàng)目增加（減：減少）(835,436,908)1,083,327,852(2,645,419,286)其他(500)（附注）經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~385,539,9271,421,350,812760,457,9022.不涉及現(xiàn)金收支

27、的投資和籌資活動(dòng)：3.現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況：現(xiàn)金期末余額2,254,221,9371,248,738,5182,065,297,311減：現(xiàn)金期初余額1,252,954,6902,065,297,3111,121,607,625（附注）現(xiàn)金及現(xiàn)金等價(jià)物凈增加額1,001,267,247(836,610,807)943,689,686現(xiàn)金流量表2報(bào)告期2003-12-312002-12-312001-12-31一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：銷售商品、提供勞務(wù)收到的現(xiàn)金14,657,858,25813,305,005,5439,911,847,062收到的稅費(fèi)返還119,563,315138,

28、768,476收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金16,508,75429,824,963252,252,460（經(jīng)營(yíng)）現(xiàn)金流入小計(jì)14,793,930,32713,473,598,98210,164,099,522購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金13,616,132,43314,271,901,3226,936,702,669支付給職工以及為職工支付的現(xiàn)金638,244,089662,169,135379,174,403支付的各項(xiàng)稅費(fèi)156,027,283472,088,887支付的所得稅款626,565,071支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金1,127,552,6211,055,396,542848,222,

29、870（經(jīng)營(yíng)）現(xiàn)金流出小計(jì)15,537,956,42616,461,555,8848,790,665,013經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(744,026,099)(2,987,956,902)1,373,434,510二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：收回投資所收到的現(xiàn)金1,187,849,760824,134,1681,678,969,146取得投資收益所收到的現(xiàn)金83,062,61966,378,184分得股利或利潤(rùn)收到的現(xiàn)金164,346,962處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額258,678(4,477)3,448,873收到其他與投資活動(dòng)有關(guān)現(xiàn)金122,987,4791,14

30、9,597,574投資）現(xiàn)金流入小計(jì)1,394,158,5372,040,105,4491,846,764,981購(gòu)建固定資產(chǎn)、無形資產(chǎn)、其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金597,148,614288,989,423225,861,814投資所支付的現(xiàn)金1,049,262,821856,012,251其中：權(quán)益性投資所付現(xiàn)金2,644,042,730支付其他與投資活動(dòng)有關(guān)現(xiàn)金1,500,000（投資）現(xiàn)金流出小計(jì)1,646,411,4351,146,501,6752,869,904,544投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(252,252,899)893,603,775(1,023,139,563)三、籌資活動(dòng)

31、產(chǎn)生的現(xiàn)金流量：吸收投資所收到的現(xiàn)金45,000,000其中：吸收權(quán)益性投資所收到的現(xiàn)金8,000,000再其中：子公司吸收少數(shù)股東權(quán)益性投資所收到的現(xiàn)金45,000,000借款所收到的現(xiàn)金5,020,178,0821,887,271,308385,000,000122,987,4791,149,597,574（籌資）現(xiàn)金流入小計(jì)5,065,178,0821,887,271,308393,000,000償還債務(wù)所支付現(xiàn)金3,922,953,262416,261,500601,000,000籌資費(fèi)用所支付的現(xiàn)金分配股利利潤(rùn)或償付利息所支付的現(xiàn)金38,278,78026,243,750其中：分配股利或利潤(rùn)所付現(xiàn)金13,603,027支付其他與籌資活動(dòng)有關(guān)現(xiàn)金（籌資）現(xiàn)金流出小計(jì)3,961,232,042442,505,250614,603,027籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~1,103,946,0411,444,766,058(221,603,027)四、匯率變動(dòng)對(duì)現(xiàn)金的影響：匯率變動(dòng)對(duì)現(xiàn)金的影響8,821,39