《財(cái)務(wù)報(bào)表分析案例材料》

案例資料：案例一：貴州茅臺(tái)與五糧液的報(bào)表分析貴州茅臺(tái)股份有限公司（600519）公司簡(jiǎn)介：

公司是根據(jù)貴州省人民政府黔府函〔1999〕291號(hào)文《關(guān)于同意設(shè)立貴州茅臺(tái)酒股份有限公司的批復(fù)》，由中國(guó)貴州茅臺(tái)酒廠有限責(zé)任公司作為主發(fā)起人，聯(lián)合貴州茅臺(tái)酒廠技術(shù)開發(fā)公司、貴州省輕紡集體工業(yè)聯(lián)社、深圳清華大學(xué)研究院、中國(guó)食品發(fā)酵工業(yè)研究院、北京市糖業(yè)煙酒公司、江蘇省糖煙酒總公司、上海捷強(qiáng)煙草糖酒（集團(tuán)）有限公司于1999年11月20日共同發(fā)起設(shè)立的股份有限公司。經(jīng)中國(guó)證監(jiān)會(huì)證監(jiān)發(fā)行字［2001］41號(hào)文核準(zhǔn)并按照財(cái)政部企［2001］56號(hào)文件的批復(fù)，公司于2001年7月31日在上海證券交易所公開發(fā)行7,150萬(發(fā)行價(jià)每股31.39元)A股股票。經(jīng)營(yíng)范圍：

貴州茅臺(tái)酒系列產(chǎn)品的生產(chǎn)與銷售；飲料、食品、包裝材料的生產(chǎn)與銷售；防偽技術(shù)開發(fā)；信息產(chǎn)業(yè)相關(guān)產(chǎn)品的研制、開發(fā)。貴州茅臺(tái)(600519)主要股東截至日期201股東名稱持股數(shù)(萬股)持股比例股份性質(zhì)增減變化中國(guó)貴州茅臺(tái)酒廠(集團(tuán))有限責(zé)任公司64,169.0561.81%流通A股0.08%貴州茅臺(tái)酒廠集團(tuán)技術(shù)開發(fā)公司2,958.442.85%流通A股-2.54%中國(guó)工商銀行-廣發(fā)聚豐股票型證券投資基金877.500.85%流通A股7.66%中國(guó)人壽保險(xiǎn)股份有限公司-分紅-個(gè)人分紅-005L-FH002滬648.450.62%流通A股-19.82%中糧集團(tuán)有限公司549.940.53%流通A股9.96%生命人壽保險(xiǎn)股份有限公司-萬能H532.450.51%流通A股-TEMASEKFULLERTONALPHAPTELTD477.430.46%流通A股-MORGANSTANLEY&CO.INTERNATIONALPLC.441.670.43%流通A股-交通銀行-易方達(dá)50指數(shù)證券投資基金420.760.41%流通A股13.67%UBSAG420.250.40%流通A股11.35%公告日期分紅方案(每10股)送股(股)轉(zhuǎn)增(股)派息(稅前)(元)2013-03-290064.192012-06-270039.972011-06-2710232010-06-290011.852009-06-250011.562008-06-10008.362007-07-090072006-05-22005.912006-05-1701002006-05-0032005-07-300252004-06-250332003-07-081022002-07-18016貴州茅臺(tái)(600519)資產(chǎn)負(fù)債表單位：元會(huì)計(jì)年度2010-12-312011-12-312012-12-3貨幣資金12,888,393,889.2918,254,690,162.0422,061,999,850.17應(yīng)收票據(jù)204,811,101.20252,101,396.08204,079,117.80應(yīng)收賬款1,254,599.912,225,396.4817,818,147.27預(yù)付款項(xiàng)1,529,868,837.521,861,027,424.033,872,870,407.89其他應(yīng)收款59,101,891.6347,287,488.89137,968,684.11應(yīng)收利息42,728,425.34225,182,760.05264,612,813.22存貨5,574,126,083.427,187,117,552.869,665,727,593.42流動(dòng)資產(chǎn)合計(jì)20,300,284,828.3127,829,632,180.4336,225,076,613.88可供出售金融資產(chǎn)------持有至到期投資60,000,000.0060,000,000.0050,000,000.00長(zhǎng)期應(yīng)收款------長(zhǎng)期股權(quán)投資4,000,000.004,000,000.004,000,000.00投資性房地產(chǎn)------固定資產(chǎn)4,191,851,111.975,426,012,349.616,807,333,231.09在建工程263,458,445.10251,446,326.43392,672,323.95工程物資18,528,802.464,918,294.642,676,942.59無形資產(chǎn)452,317,235.72808,425,512.33862,615,899.20長(zhǎng)期待攤費(fèi)用18,701,578.1613,805,361.4410,177,029.43遞延所得稅資產(chǎn)278,437,938.97502,628,950.53643,656,913.32非流動(dòng)資產(chǎn)合計(jì)5,287,295,112.387,071,236,794.988,773,132,339.58資產(chǎn)總計(jì)25,587,579,940.6934,900,868,975.4144,998,208,953.46短期借款------應(yīng)付票據(jù)------應(yīng)付賬款232,013,104.28172,343,585.06345,280,977.68預(yù)收款項(xiàng)4,738,570,750.167,026,648,776.805,091,386,269.55應(yīng)付職工薪酬500,258,690.69577,522,908.06269,657,755.58應(yīng)交稅費(fèi)419,882,954.10788,080,887.252,430,093,461.38應(yīng)付股利318,584,196.29----其他應(yīng)付款818,880,550.55916,123,206.951,389,984,092.02流動(dòng)負(fù)債合計(jì)7,028,190,246.079,480,719,364.129,526,402,556.21長(zhǎng)期借款------應(yīng)付債券------長(zhǎng)期應(yīng)付款------專項(xiàng)應(yīng)付款10,000,000.0016,770,000.0017,770,000.00預(yù)計(jì)負(fù)債------遞延所得稅負(fù)債------非流動(dòng)負(fù)債合計(jì)10,000,000.0016,770,000.0017,770,000.00負(fù)債合計(jì)7,038,190,246.079,497,489,364.129,544,172,556.21實(shí)收資本（或股本）943,800,000.001,038,180,000.001,038,180,000.00資本公積1,374,964,415.721,374,964,415.721,374,964,415.72盈余公積2,176,754,189.472,640,916,373.353,036,434,460.46未分配利潤(rùn)13,903,255,455.6119,937,119,181.9628,700,075,247.50少數(shù)股東權(quán)益150,615,633.82412,199,640.261,304,382,273.57歸屬母公司所有者權(quán)益（或股東權(quán)益）18,398,774,060.8024,991,179,971.0334,149,654,123.68所有者權(quán)益（或股東權(quán)益）合計(jì)18,549,389,694.6225,403,379,611.2935,454,036,397.25負(fù)債和所有者（或股東權(quán)益）合計(jì)25,587,579,940.6934,900,868,975.4144,998,208,953.46貴州茅臺(tái)(600519)利潤(rùn)表單位：元會(huì)計(jì)年度2010-12-312011-12-312012-12-31一、營(yíng)業(yè)收入11,633,283,740.1818,402,355,207.3026,455,335,152.99減：營(yíng)業(yè)成本1,052,931,591.611,551,233,976.062,044,306,468.76營(yíng)業(yè)稅金及附加1,577,013,104.902,477,391,798.012,572,644,755.42銷售費(fèi)用676,531,662.09720,327,727.891,224,553,444.02管理費(fèi)用1,346,014,202.041,673,872,427.752,204,190,581.13財(cái)務(wù)費(fèi)用-176,577,024.91-350,751,496.92-420,975,922.49資產(chǎn)減值損失-3,066,975.05-2,500,650.572,979,258.50投資收益469,050.003,383,000.003,103,250.00二、營(yíng)業(yè)利潤(rùn)7,160,906,229.5012,336,164,425.0818,830,739,817.65營(yíng)業(yè)外收入5,307,144.917,181,584.546,756,532.19減：營(yíng)業(yè)外支出3,796,643.048,685,535.82137,005,880.68三、利潤(rùn)總額7,162,416,731.3712,334,660,473.8018,700,490,469.16減：所得稅1,822,655,234.403,084,336,666.184,692,039,766.99四、凈利潤(rùn)5,339,761,496.979,250,323,807.6214,008,450,702.17歸屬于母公司所有者的凈利潤(rùn)5,051,194,218.268,763,145,910.2313,308,079,612.88少數(shù)股東損益288,567,278.71487,177,897.39700,371,089.29五、每股收益5.358.4412.82貴州茅臺(tái)(600519)現(xiàn)金流量表單位：元報(bào)告年度2010-12-312011-12-312012-12-31一、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14,938,581,885.6123,659,131,281.0828,912,367,684.82收到的稅費(fèi)返還181,031.15----收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金138,196,684.26181,674,213.04387,671,188.51經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)15,076,959,601.0223,840,805,494.1229,300,038,873.33購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金1,669,804,222.042,353,687,717.482,707,393,653.33支付給職工以及為職工支付的現(xiàn)金1,492,813,443.351,925,571,991.792,953,919,072.54支付的各項(xiàng)稅費(fèi)4,885,737,303.378,286,279,154.8410,170,840,319.22支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金827,128,112.691,126,701,940.481,546,575,218.99經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)8,875,483,081.4513,692,240,804.5917,378,728,264.08經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~6,201,476,519.5710,148,564,689.5311,921,310,609.25二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金17,000,000.00--10,000,000.00取得投資收益收到的現(xiàn)金1,731,400.003,010,000.004,129,000.00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--41,600.0079,000.00處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額------收到其他與投資活動(dòng)有關(guān)的現(xiàn)金56,315,726.51212,533,826.84340,299,568.00投資活動(dòng)現(xiàn)金流入小計(jì)75,047,126.51215,585,426.84354,507,568.00購(gòu)建固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金1,731,913,788.522,184,528,163.114,211,900,807.91投資支付的現(xiàn)金50,000,000.00----取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額------支付其他與投資活動(dòng)有關(guān)的現(xiàn)金56,522,892.71151,475,313.64342,083,058.36投資活動(dòng)現(xiàn)金流出小計(jì)1,838,436,681.232,336,003,476.754,553,983,866.27投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-1,763,389,554.72-2,120,418,049.91-4,199,476,298.27三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量吸收投資收到的現(xiàn)金----392,000,000.00取得借款收到的現(xiàn)金------收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金105,801.61102,972.3789,497.15籌資活動(dòng)現(xiàn)金流入小計(jì)105,801.61102,972.37392,089,497.15償還債務(wù)支付的現(xiàn)金------分配股利、利潤(rùn)或償付利息支付的現(xiàn)金1,292,951,032.412,661,953,339.244,306,614,120.00支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金------籌資活動(dòng)現(xiàn)金流出小計(jì)1,292,951,032.412,661,953,339.244,306,614,120.00籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-1,292,845,230.80-2,661,850,366.87-3,914,524,622.85期初現(xiàn)金及現(xiàn)金等價(jià)物余額9,743,152,155.2412,888,393,889.2918,254,690,162.04期末現(xiàn)金及現(xiàn)金等價(jià)物余額12,888,393,889.2918,254,690,162.0422,061,999,850.17現(xiàn)金及現(xiàn)金等價(jià)物凈增加額3,145,241,734.055,366,296,272.753,807,309,688.13宜賓五糧液股份有限公司（000858）公司簡(jiǎn)介：

公司是1997年8月19日經(jīng)四川省人民政府以川府函(1997)295號(hào)文批準(zhǔn)，由四川省宜賓五糧液酒廠有限公司獨(dú)家發(fā)起，采取募集方式設(shè)立的股份有限公司。始以發(fā)起人凈資產(chǎn)投入折為發(fā)起人股24000萬股，于1998年3月27日在深圳證券交易所上網(wǎng)定價(jià)發(fā)行人民幣普通股8,000萬股（每股發(fā)行價(jià)14.77元）。經(jīng)營(yíng)范圍：

主營(yíng):酒類及相關(guān)輔助產(chǎn)品的生產(chǎn)銷售。兼營(yíng):飲料、藥品、水果種植、進(jìn)出口業(yè)務(wù)和物業(yè)管理。五糧液(000858)主要股東截至日期2011-12-31編號(hào)股東名稱持股數(shù)量(股)持股比例(%)股本性質(zhì)1宜賓市國(guó)有資產(chǎn)經(jīng)營(yíng)有限公司212837000056.07流通A股2中國(guó)人壽保險(xiǎn)股份有限公司-分紅-個(gè)人分紅-005L-FH002深330114000.87流通A股3中國(guó)銀行-易方達(dá)深證100交易型開放式指數(shù)證券投資基金28259400↑0.74↑流通A股4UBSAG20474000↓0.54↓流通A股5中國(guó)工商銀行-融通深證100指數(shù)證券投資基金20203800↑0.53↑流通A股6中國(guó)工商銀行-景順長(zhǎng)城精選藍(lán)籌股票型證券投資基金16159300↓0.43↓流通A股7申銀萬國(guó)-農(nóng)行-BNPPARIBAS145479000.38流通A股8中國(guó)工商銀行-匯添富均衡增長(zhǎng)股票型證券投資基金131000000.35流通A股9中國(guó)工商銀行-南方績(jī)優(yōu)成長(zhǎng)股票型證券投資基金129998000.34流通A股10中國(guó)建設(shè)銀行-華夏優(yōu)勢(shì)增長(zhǎng)股票型證券投資基金128702000.34流通A股截至日期201股東名稱持股數(shù)(萬股)持股比例股份性質(zhì)增減變化宜賓市國(guó)有資產(chǎn)經(jīng)營(yíng)有限公司136,654.8036.00%流通A股-35.79%四川省宜賓五糧液集團(tuán)有限公司76,182.3320.07%流通A股-生命人壽保險(xiǎn)股份有限公司-萬能H8,786.672.31%流通A股-生命人壽保險(xiǎn)股份有限公司-分紅5,509.901.45%流通A股-中國(guó)銀行-易方達(dá)深證100交易型開放式指數(shù)證券投資基金2,838.780.75%流通A股-8.13%中國(guó)人壽保險(xiǎn)股份有限公司-分紅-個(gè)人分紅-005L-FH002深2,829.880.75%流通A股-40.44%中國(guó)工商銀行-融通深證100指數(shù)證券投資基金1,975.180.52%流通A股-3.27%中國(guó)民生銀行-銀華深證100指數(shù)分級(jí)證券投資基金1,886.230.50%流通A股-中國(guó)工商銀行-廣發(fā)聚豐股票型證券投資基金1,676.950.44%流通A股-中國(guó)銀行-嘉實(shí)滬深300交易型開放式指數(shù)證券投資基金1,504.340.40%流通A股-注：本公司控股股東宜賓市國(guó)有資產(chǎn)經(jīng)營(yíng)有限公司依據(jù)四川省政府國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)《關(guān)于宜賓五糧液股份有限公司國(guó)有股東所持股份無償劃轉(zhuǎn)有關(guān)問題的通知》（川國(guó)資產(chǎn)權(quán)[2012]88號(hào)）、國(guó)務(wù)院國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)《關(guān)于宜賓五糧液股份有限公司國(guó)有股東所持股份無償劃轉(zhuǎn)有關(guān)問題的批復(fù)》（國(guó)資產(chǎn)權(quán)[2012]889號(hào)），宜賓市國(guó)有資產(chǎn)經(jīng)營(yíng)有限公司于2012年10月10日已將其持有的本公司761,823,343股股份無償劃轉(zhuǎn)給四川省宜賓五糧液集團(tuán)有限公司。本次股權(quán)無償劃轉(zhuǎn)后，宜賓市國(guó)有資產(chǎn)經(jīng)營(yíng)有限公司仍持有本公司36%的股份（即1,366,548,020股），為本公司第一大股東；四川省宜賓五糧液集團(tuán)有限公司持有本公司20.07%的股份（即761,823,343股），為本公司第二大股東。公告日期分紅方案(每10股)送股(股)轉(zhuǎn)增(股)派息(稅前)(元)2013-40-020082012-05-090052011-05-050032010-05-06001.52009-05-04000.52008-02-280002007-04-25400.62006-06-060012005-04-160002004-04-078222003-04-080202002-04-10120.252001-08-284311999-09-220501999-05-280012.5五糧液(000858)資產(chǎn)負(fù)債表單位：元會(huì)計(jì)年度2010-12-312011-122012-12-31貨幣資金14,134,459,002.6521,550,861,665.9827,845,507,237.17交易性金融資產(chǎn)20,756,261.2818,266,062.5618,995,628.80應(yīng)收票據(jù)2,180,616,262.521,938,673,301.022,594,222,586.93應(yīng)收賬款89,308,643.6675,620,180.1580,997,122.24預(yù)付款項(xiàng)328,380,998.28254,497,498.01258,719,181.60其他應(yīng)收款37,700,601.6442,779,907.2025,692,147.43應(yīng)收利息63,714,535.91295,940,185.10418,175,820.61應(yīng)收股利------存貨4,514,778,551.635,536,502,482.546,680,023,737.32流動(dòng)資產(chǎn)合計(jì)21,369,714,857.5729,713,141,282.5637,922,333,462.10可供出售金融資產(chǎn)------持有至到期投資------長(zhǎng)期股權(quán)投資32,524,090.85130,875,383.31120,351,122.77投資性房地產(chǎn)------固定資產(chǎn)6,373,457,302.865,905,055,195.505,497,236,500.98在建工程514,643,508.65787,493,319.78855,585,255.33工程物資--4,618,186.31868,873.51無形資產(chǎn)299,598,624.01297,477,470.22289,762,684.53商譽(yù)1,621,619.531,621,619.531,621,619.53長(zhǎng)期待攤費(fèi)用70,535,041.7748,772,420.0874,221,410.43遞延所得稅資產(chǎn)11,405,479.9216,785,901.95485,655,212.66非流動(dòng)資產(chǎn)合計(jì)7,303,785,667.597,192,699,496.687,325,302,679.74資產(chǎn)總計(jì)28,673,500,525.1636,905,840,779.2445,247,636,141.84短期借款------應(yīng)付票據(jù)56,456,400.00----應(yīng)付賬款155,435,476.76234,517,751.80730,530,919.90預(yù)收款項(xiàng)7,107,610,071.869,047,172,727.936,467,422,141.71應(yīng)付職工薪酬348,244,603.841,063,798,296.811,971,327,322.39應(yīng)交稅費(fèi)1,582,292,614.602,087,153,334.952,780,243,294.14應(yīng)付股利349,275,990.25175,000,000.00322,500,000.00其他應(yīng)付款689,020,663.08801,788,668.841,394,952,635.38流動(dòng)負(fù)債合計(jì)10,288,335,820.3913,409,430,780.3313,666,976,313.52長(zhǎng)期借款------應(yīng)付債券------長(zhǎng)期應(yīng)付款1,000,000.001,000,000.001,000,000.00專項(xiàng)應(yīng)付款------預(yù)計(jì)負(fù)債------遞延所得稅負(fù)債2,152,565.081,538,490.401,731,506.96其他非流動(dòng)負(fù)債15,910,598.2247,182,768.0656,857,768.06非流動(dòng)負(fù)債合計(jì)19,063,163.3049,721,258.4659,589,275.02負(fù)債合計(jì)10,307,398,983.6913,459,152,038.7913,726,565,588.54實(shí)收資本（或股本）3,795,966,720.003,795,966,720.003,795,966,720.00資本公積953,203,468.32953,203,468.32953,203,468.32盈余公積2,759,520,038.093,368,959,934.784,356,977,349.02未分配利潤(rùn)10,592,343,301.5115,001,578,576.2322,050,450,622.42少數(shù)股東權(quán)益265,068,013.55326,980,041.12364,472,393.54歸屬母公司所有者權(quán)益（或股東權(quán)益）18,101,033,527.9223,119,708,699.3331,156,598,159.76所有者權(quán)益（或股東權(quán)益）合計(jì)18,366,101,541.4723,446,688,740.4531,521,070,553.30負(fù)債和所有者（或股東權(quán)益）合計(jì)28,673,500,525.1636,905,840,779.2445,247,636,141.84五糧液(000858)利潤(rùn)表單位：元會(huì)計(jì)年度2010-12-312011-12-312012-12-31一、營(yíng)業(yè)收入15,541,300,510.8520,350,594,468.7127,201,045,951.34減：營(yíng)業(yè)成本4,863,189,610.836,895,411,289.138,015,724,440.85營(yíng)業(yè)稅金及附加1,392,170,702.851,601,644,134.962,005,704,155.21銷售費(fèi)用1,803,233,837.682,069,991,386.152,258,966,257.29管理費(fèi)用1,561,852,181.171,750,685,037.932,009,184,257.85財(cái)務(wù)費(fèi)用-192,470,846.37-476,587,420.81-789,586,016.60資產(chǎn)減值損失15,044,946.1112,452,121.742,696,852.96加：公允價(jià)值變動(dòng)凈收益-6,911,424.32-2,456,298.72772,066.24投資收益3,377,150.172,400,112.743,007,200.68其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益2,545,036.602,110,192.46-396,769.54二、營(yíng)業(yè)利潤(rùn)6,094,745,804.438,496,941,733.6313,702,135,270.70營(yíng)業(yè)外收入50,741,916.6257,448,935.5064,928,850.34減：營(yíng)業(yè)外支出75,244,790.5254,436,988.7928,397,993.76其中：非流動(dòng)資產(chǎn)處置凈損失1,698,985.347,214,460.241,400,254.25三、利潤(rùn)總額6,070,242,930.538,499,953,680.3413,738,666,127.28減：所得稅1,508,186,094.932,105,576,465.363,402,932,422.50四、凈利潤(rùn)4,562,056,835.606,394,377,214.9810,335,733,704.78歸屬于母公司所有者的凈利潤(rùn)4,395,355,533.176,157,465,187.419,934,872,820.43少數(shù)股東損益166,701,302.43236,912,027.57400,860,884.35五、每股收益1.161.622.62五糧液(000858)現(xiàn)金流量表單位：元報(bào)告年度2010-12-312011-12-312012-12-31一、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20,906,767,904.1527,452,271,742.6033,004,835,030.01收到的稅費(fèi)返還40,882,192.0941,742,269.2840,083,712.98收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金252,083,597.23289,926,526.59838,173,591.62經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)21,199,733,693.4727,783,940,538.4733,883,092,334.61購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金5,101,181,751.027,495,207,406.2610,788,665,683.21支付給職工以及為職工支付的現(xiàn)金1,728,275,530.492,209,763,985.922,539,978,448.13支付的各項(xiàng)稅費(fèi)4,414,637,565.815,860,930,835.059,072,901,623.78支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金2,252,518,560.892,685,015,386.832,731,879,495.01經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)13,496,613,408.2118,250,917,614.0625,133,425,250.13經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~7,703,120,285.269,533,022,924.418,749,667,084.48二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金----10,000,000.00取得投資收益收到的現(xiàn)金832,123.57289,920.283,403,970.22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1,556,299.865,239,472.51685,226.29處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額------收到其他與投資活動(dòng)有關(guān)的現(xiàn)金2,811,809.3217,561,386.3842,500.00投資活動(dòng)現(xiàn)金流入小計(jì)5,200,232.7523,090,779.1714,131,696.51購(gòu)建固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金462,908,343.55536,106,369.48355,506,717.47投資支付的現(xiàn)金--98,000,000.00--取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額------支付其他與投資活動(dòng)有關(guān)的現(xiàn)金6,774,433.122,456,298.72--投資活動(dòng)現(xiàn)金流出小計(jì)469,682,776.67636,562,668.20355,506,717.47投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-464,482,543.92-613,471,889.03-341,375,020.96三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量吸收投資收到的現(xiàn)金13,000,000.00----取得借款收到的現(xiàn)金------收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金------籌資活動(dòng)現(xiàn)金流入小計(jì)13,000,000.00----償還債務(wù)支付的現(xiàn)金------分配股利、利潤(rùn)或償付利息支付的現(xiàn)金660,767,438.721,503,137,193.912,113,851,892.23支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金------籌資活動(dòng)現(xiàn)金流出小計(jì)660,767,438.721,503,137,193.912,113,851,892.23籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-647,767,438.72-1,503,137,193.91-2,113,851,892.23期初現(xiàn)金及現(xiàn)金等價(jià)物余額7,543,588,700.0314,134,459,002.6521,550,861,665.98期末現(xiàn)金及現(xiàn)金等價(jià)物余額14,134,459,002.6521,550,861,665.9827,845,507,237.17現(xiàn)金及現(xiàn)金等價(jià)物凈增加額6,590,870,302.627,416,402,663.336,294,645,571.19案例二：馬鋼股份的報(bào)表分析馬鋼股份(600808)利潤(rùn)表單位：元報(bào)表日期2012-12-312011-12-312010-12-31一、營(yíng)業(yè)總收入74,404,400,000.0086,842,200,000.0064,981,100,000.00二、營(yíng)業(yè)總成本78,913,900,000.0086,834,100,000.0063,635,000,000.00營(yíng)業(yè)成本72,840,300,000.0083,363,600,000.0061,173,100,000.00營(yíng)業(yè)稅金及附加160,138,000.00226,946,000.00265,953,000.00銷售費(fèi)用349,695,000.00285,822,000.00238,441,000.00管理費(fèi)用1,378,090,000.001,291,490,000.001,207,590,000.00財(cái)務(wù)費(fèi)用1,463,240,000.00989,610,000.00732,401,000.00資產(chǎn)減值損失2,722,490,000.00676,715,000.0017,532,700.00公允價(jià)值變動(dòng)收益-20,860.00-218,660.00-210,720.00投資收益613,911,000.00150,452,000.00219,551,000.00其中:對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益111,905,000.00128,871,000.00204,749,000.00三、營(yíng)業(yè)利潤(rùn)-3,895,660,000.00158,298,000.001,565,450,000.00營(yíng)業(yè)外收入152,843,000.00166,980,000.00159,048,000.00營(yíng)業(yè)外支出3,498,370.0024,178,000.0013,384,700.00非流動(dòng)資產(chǎn)處置損失--18,753,500.006,513,280.00利潤(rùn)總額-3,746,320,000.00301,099,000.001,711,110,000.00所得稅費(fèi)用54,205,900.00111,602,000.00519,502,000.00四、凈利潤(rùn)-3,800,520,000.00189,497,000.001,191,610,000.00歸屬于母公司所有者的凈利潤(rùn)-3,863,230,000.0069,578,100.001,101,840,000.00少數(shù)股東損益62,709,100.00119,919,000.0089,770,800.00五、每股收益-0.500.010.14馬鋼股份(600808)資產(chǎn)負(fù)債表單位：元報(bào)表日期2012-12-312011-12-312010-12-31貨幣資金9,782,420,000.0010,302,900,000.006,382,690,000.00交易性金融資產(chǎn)587,120.00607,980.00826,640.00應(yīng)收票據(jù)8,060,760,000.008,750,710,000.008,374,600,000.00應(yīng)收賬款1,411,930,000.001,883,400,000.001,097,780,000.00預(yù)付款項(xiàng)2,037,720,000.003,652,000,000.001,377,140,000.00應(yīng)收利息4,846,090.00----應(yīng)收股利46,800,000.0099,902,400.00118,800,000.00其他應(yīng)收款469,009,000.00694,493,000.00711,813,000.00存貨11,250,900,000.0014,132,100,000.0012,451,800,000.00流動(dòng)資產(chǎn)合計(jì)33,280,600,000.0039,516,200,000.0030,515,500,000.00發(fā)放貸款及墊款215,563,000.00----可供出售金融資產(chǎn)------持有至到期投資------長(zhǎng)期股權(quán)投資1,210,310,000.001,610,790,000.001,034,490,000.00投資性房地產(chǎn)4,400,620.004,540,410.006,771,340.00固定資產(chǎn)原值68,438,800,000.0065,154,400,000.0062,895,800,000.00累計(jì)折舊35,960,000,000.0032,651,300,000.0028,402,300,000.00固定資產(chǎn)凈值32,478,800,000.0032,503,100,000.0034,493,500,000.00固定資產(chǎn)減值準(zhǔn)備--87,854,700.0087,854,700.00固定資產(chǎn)凈額32,478,800,000.0032,415,300,000.0034,405,600,000.00在建工程5,697,670,000.004,672,050,000.001,504,330,000.00工程物資673,732,000.00265,351,000.00281,058,000.00無形資產(chǎn)1,963,420,000.002,002,440,000.001,863,350,000.00遞延所得稅資產(chǎn)702,255,000.00626,426,000.00493,868,000.00非流動(dòng)資產(chǎn)合計(jì)42,730,600,000.0041,596,900,000.0039,589,500,000.00資產(chǎn)總計(jì)76,011,200,000.0081,113,000,000.0070,104,900,000.00短期借款9,777,450,000.006,202,790,000.00977,093,000.00吸收存款及同業(yè)存放565,168,000.00----應(yīng)付票據(jù)5,096,300,000.005,542,690,000.005,269,340,000.00應(yīng)付賬款7,029,330,000.007,030,280,000.005,550,240,000.00預(yù)收款項(xiàng)6,122,950,000.007,028,120,000.008,127,240,000.00賣出回購(gòu)金融資產(chǎn)款494,754,000.00----應(yīng)付職工薪酬228,107,000.00243,708,000.00284,521,000.00應(yīng)交稅費(fèi)-331,007,000.00-326,155,000.00-411,181,000.00應(yīng)付利息205,268,000.00218,133,000.0058,186,000.00應(yīng)付股利80,492,500.0080,282,000.00506,996,000.00其他應(yīng)付款1,058,970,000.00731,793,000.00946,266,000.00一年內(nèi)到期的非流動(dòng)負(fù)債1,335,540,000.002,681,040,000.007,857,610,000.00流動(dòng)負(fù)債合計(jì)31,663,300,000.0029,432,700,000.0029,166,300,000.00長(zhǎng)期借款9,914,180,000.0012,906,800,000.0011,368,700,000.00應(yīng)付債券8,261,990,000.009,243,720,000.00997,833,000.00遞延所得稅負(fù)債40,614,900.0044,329,000.00--非流動(dòng)負(fù)債合計(jì)18,835,800,000.0022,747,600,000.0012,939,900,000.00負(fù)債合計(jì)50,499,100,000.0052,180,300,000.0042,106,200,000.00實(shí)收資本(或股本)7,700,680,000.007,700,680,000.007,700,680,000.00資本公積8,329,070,000.008,338,360,000.008,338,360,000.00專項(xiàng)儲(chǔ)備14,768,600.00----盈余公積3,750,930,000.003,442,870,000.003,206,200,000.00一般風(fēng)險(xiǎn)準(zhǔn)備55,650,200.00----未分配利潤(rùn)3,245,040,000.007,456,020,000.008,008,140,000.00外幣報(bào)表折算差額30,510,400.0016,483,700.0040,704,800.00歸屬于母公司股東權(quán)益合計(jì)23,126,600,000.0026,954,400,000.0027,294,100,000.00少數(shù)股東權(quán)益2,385,410,000.001,978,340,000.00704,676,000.00所有者權(quán)益(或股東權(quán)益)合計(jì)25,512,100,000.0028,932,700,000.0027,998,800,000.00負(fù)債和所有者權(quán)益總計(jì)76,011,200,000.0081,113,000,000.0070,104,900,000.00馬鋼股份(600808)現(xiàn)金流量表單位：元報(bào)告期2012-12-312011-12-312010-12-31銷售商品、提供勞務(wù)收到的現(xiàn)金94,106,100,000.00102,432,000,000.0076,923,100,000.00客戶存款和同業(yè)存放款項(xiàng)凈增加額-132,777,000.00----收取利息、手續(xù)費(fèi)及傭金的現(xiàn)金67,787,200.00----HYPERLINK"/corp/view/vFD_F