某玩具公司財務(wù)報表

1、工程技術(shù)學(xué)院財務(wù)報表分析報告2011-2012第1學(xué)期題目： 廣東高樂玩具股份有限公司財務(wù)報表 指導(dǎo)教師： 張思菊 班級： 會專61002 姓名： 劉博 學(xué)號： 201062309 管 理 系廣東高樂玩具股份有限公司資產(chǎn)負(fù)債表報表日期2010/12/312009/12/31流動資產(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63,717,416.2836,

2、928,194.29流動資產(chǎn)合計994,694,604.58200,495,088.55 非流動資產(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非流動合計152,826,983.29 110,221,663.50 資產(chǎn)總計：1,147,521,587.87 310,716,752.05 流動負(fù)債：短期借款20,000,000.0060,900,000.00應(yīng)付賬款4,151,222.532,446,7

3、14.54預(yù)收款項1,095,320.01應(yīng)付職工薪酬1,463,687.481,171,822.74應(yīng)交稅費314,747.842,364,738.24其他應(yīng)付款484,948.42607,282.14流動負(fù)債合計：27,509,926.28 67,490,557.66 非流動負(fù)債：長期借款36,000,000.00其他非流動負(fù)債400,000.00非流動負(fù)債合計：36,000,000.00400,000.00負(fù)債總計：63,509,926.28 67,890,557.66 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：1,084,011,661.59 242,826,194.39 少數(shù)股東權(quán)益所有者權(quán)益合計1,084,011,661.59242,826,194.39 負(fù)債和所有者權(quán)益總計：1,147,521,587.87 310,716,752.05 廣東高樂玩具股份有限公司利潤表報表日期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銷售費用10,189,218.656,344,667.30管理費用24,225,103.8514,518,890.04財務(wù)費用-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加：營業(yè)外收入1,000,296.002,352,569.00減：營業(yè)外

6、支出1,494,870.773,050.00非流動資產(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)債表水平分析報表日期2010/12/312009/12/31變動額（萬元）變動率%流

7、動資產(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%流動資產(chǎn)合計994,694,6

8、04.58200,495,088.55 794,199,516.03396.12%非流動資產(chǎn)：固定資產(chǎn)73,515,658.8357,797,351.3415,718,307.49 27.20%在建工程45,115,847.4618,427,555.6526,688,291.81 144.83%無形資產(chǎn)33,087,491.1633,794,319.00-706,827.84 -2.09%遞延所得稅資產(chǎn)1,107,985.84202,437.51905,548.33 447.32%非流動合計152,826,983.29 110,221,663.50 42,605,319.79 38.65%資產(chǎn)

9、總計：1,147,521,587.87 310,716,752.05 836,804,835.82 269.31%流動負(fù)債：短期借款20,000,000.0060,900,000.00-40,900,000.00 -67.16%應(yīng)付賬款4,151,222.532,446,714.541,704,507.99 69.67%預(yù)收款項1,095,320.011,095,320.01 應(yīng)付職工薪酬1,463,687.481,171,822.74291,864.74 24.91%應(yīng)交稅費314,747.842,364,738.24-2,049,990.40 -86.69%其他應(yīng)付款484,948.426

10、07,282.14-122,333.72 -20.14%流動負(fù)債合計：27,509,926.28 67,490,557.66 -39,980,631.38 -59.24%非流動負(fù)債：長期借款36,000,000.0036,000,000.00 其他非流動負(fù)債400,000.00-400,000.00 非流動負(fù)債合計：36,000,000.00400,000.0035,600,000.00 負(fù)債總計：63,509,926.28 67,890,557.66 -4,380,631.38 -6.45%所有者權(quán)益（或股東權(quán)益）股本148,000,000.00110,000,000.0038,000,00

11、0.00 34.55%資本公積761,746,544.2211,511,094.22750,235,450.00 6517.50%盈余公積25,212,345.1018,432,500.716,779,844.39 36.78%未分配利潤149,390,401.40103,171,269.5246,219,131.88 44.80%外幣報表折算差額-337,629.13-288,670.06-48,959.07 16.96%歸屬于母公司所有者權(quán)益合計：1,084,011,661.59 242,826,194.39 841,185,467.20 346.41%少數(shù)股東權(quán)益所有者權(quán)益合計1,084

12、,011,661.59242,826,194.39 841,185,467.20 346.41%負(fù)債和所有者權(quán)益總計：1,147,521,587.87 310,716,752.05 836,804,835.82 269.31%分析內(nèi)容：2009年2010年，該公司流動資產(chǎn)和非流動資產(chǎn)都有明顯增加，負(fù)債則相對減少，說明該玩具公司2010年營運狀況良好，財務(wù)風(fēng)險降低。從流動資產(chǎn)中的貨幣資金相比09年增加很多可以看出，該企業(yè)沒有充分的利用資源，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

13、，說明10年的投資工程增多，而固定資產(chǎn)相對緩慢，說明企業(yè)用于擴大再生產(chǎn)的投資減少了。對比流動資產(chǎn)和非流動資產(chǎn)可知，流動資產(chǎn)資產(chǎn)增長過多，該公司有較好的償債能力較強。該公司運營狀況良好，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表日期2010/12/312009/12/31變動額變動率%一：營業(yè)總收入332,744,941.25306,440,831.7926,304,109.46 8.58%其中：營業(yè)收入332,744,941.25306,440,831.7926,304,109.46 8.58%二：營業(yè)總成本252,440,768.

14、11223,652,755.7328,788,012.38 12.87%其中：營業(yè)成本220,289,028197,555,574.9122,733,453.09 11.51%銷售費用10,189,218.656,344,667.303,844,551.35 60.60%管理費用24,225,103.8514,518,890.049,706,213.81 66.85%財務(wù)費用-5,344,410.585,058,668.42-10,403,079.00 -205.65%資產(chǎn)減值損失3,081,827.61174,955.062,906,872.55 1661.50%三：營業(yè)利潤80,304,1

15、73.1482,788,076.06-2,483,902.92 -3.00%加：營業(yè)外收入1,000,296.002,352,569.00-1,352,273.00 -57.48%減：營業(yè)外支出1,494,870.773,050.001,491,820.77 48912.16%非流動資產(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：所得稅費用12,010,622.1012,771,341.52-760,719.42 -5.96%五：凈利潤67,798,976.2772,366,253.5

16、4-4,567,277.27 -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48,959.076,267.0042,692.07 681.22%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09年的72,366,253.54變?yōu)?010年67,798,976.37減少了4,567,277.27，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，財務(wù)風(fēng)險高。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變動本期金額結(jié)構(gòu)%本期金額結(jié)構(gòu)%結(jié)構(gòu)變動流動資產(chǎn)：貨幣資金657,770,320.3057.32%55,339,013.4417.81%39.51%應(yīng)收賬款13

18、3,347,026.7411.62%93,974,669.4930.24%-18.62%預(yù)付款項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%流動資產(chǎn)合計994,694,604.5886.68%200,495,088.55 64.53%22.16%非流動資產(chǎn)：固定資產(chǎn)73,515,658.836.41%57,797,351.

19、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%非流動資產(chǎn)合計152,826,983.29 13.32%110,221,663.50 35.47%-22.16%資產(chǎn)總計：1,147,521,587.87 310,716,752.05 流動負(fù)債：短期借款20,000,000.0031.49%60,900,000.0089.70%-58.21%應(yīng)

20、付賬款4,151,222.536.54%2,446,714.543.60%2.93%預(yù)收款項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314,747.840.50%2,364,738.243.48%-2.99%其他應(yīng)付款484,948.420.76%607,282.140.89%-0.13%流動負(fù)債合計：27,509,926.28 43.32%67,490,557.66 99.41%-56.09%長期借款36,000,000.0056.68%其他非流動負(fù)債400,000.000.59%非流動負(fù)債合計：36

21、,000,000.0056.68%400,000.000.59%56.09%負(fù)債總計：63,509,926.28 67,890,557.66 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%外幣報表折算差額-337,629.13-0.

22、03%-288,670.06-0.09%0.06%歸屬于母公司所有者權(quán)益合計1,084,011,661.59 94.47%242,826,194.39 78.15%16.32%少數(shù)股東權(quán)益所有者權(quán)益合計1,084,011,661.5994.47%242,826,194.39 78.15%16.32%負(fù)債和所有者權(quán)益總計1,147,521,587.87 310,716,752.05 1.該公司的流動資產(chǎn)所占中資產(chǎn)的86.68%而非流動資產(chǎn)只占了13.32%，說明該公司大部分資產(chǎn)屬于流動資產(chǎn)。資產(chǎn)流動性較好，有短期償債能力較強，且與09年相比有所增長，說明資產(chǎn)流動性不斷加強。2.流動資產(chǎn)中存貨所占

23、比例小，說明該公司變現(xiàn)能力強，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)的財務(wù)風(fēng)險。但總體來說，企業(yè)流動資金較多，有利于公司運轉(zhuǎn)，也有利于公司擴大再生產(chǎn)，有利于公司的發(fā)展和保證良好的運營狀態(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變動本期金額結(jié)構(gòu)本期金額結(jié)構(gòu)結(jié)構(gòu)變動一：營業(yè)總收入332,744,941.25306,440,831.79其中：營業(yè)收入332,744,941.25491.14%306,440,831.79423.49%67.64%二：營業(yè)總成本252,440,768.11223,652,755.73其中：營業(yè)成本220,289,028325.15%197,555,574.91273.02%52.13%銷售費用10,189,218.6515.04%6,344,667.308.77%6.27%管理費用24,225,103.8535.76%14,518,890.0420.06%15.69%財務(wù)費用-5,344,410.58-7.89%5,058,668.426.99%-14.8