財務(wù)報告基本分析技術(shù)介紹

圖3-1財務(wù)分析的步驟資產(chǎn)負債表會企01表編制單位: 年 月 日 單位:元資 產(chǎn)期末余額年初余額負債和所有者權(quán)益（或股東權(quán)益）期末余額年初余額流動資產(chǎn)：流動負債：貨幣資金短期借款交易性金融資產(chǎn)交易性金融負債應(yīng)收票據(jù)應(yīng)付票據(jù)應(yīng)收賬款應(yīng)付賬款預(yù)付款項預(yù)收款項應(yīng)收利息應(yīng)付職工薪酬應(yīng)收股利應(yīng)交稅費其他應(yīng)收款應(yīng)付利息存貨應(yīng)付股利一年內(nèi)到期的非流動資產(chǎn)其他應(yīng)付款其他流動資產(chǎn)一年內(nèi)到期的非流動負債流動資產(chǎn)合計其他流動負債非流動資產(chǎn)：流動負債合計可供出售金融資產(chǎn)非流動負債：持有至到期投資長期借款長期應(yīng)收款應(yīng)付債券長期股權(quán)投資長期應(yīng)付款投資性房地產(chǎn)專項應(yīng)付款固定資產(chǎn)預(yù)計負債在建工程遞延所得稅負債工程物資其他非流動負債固定資產(chǎn)清理非流動負債合計生產(chǎn)性生物資產(chǎn)負債合計油氣資產(chǎn)所有者權(quán)益（或股東權(quán)益）：無形資產(chǎn)實收資本（或股本）開發(fā)支出資本公積商譽減：庫存股長期待攤費用盈余公積遞延所得稅資產(chǎn)未分配利潤其他非流動資產(chǎn)所有者權(quán)益（或股東權(quán)益）合計非流動資產(chǎn)合計資產(chǎn)總計負債和所有者權(quán)益（或股東權(quán)益）總計利潤表會企02表編制單位： 年 月 單位：元項 目本期金額上期金額一、營業(yè)收入減：營業(yè)成本營業(yè)稅金及附加銷售費用管理費用財務(wù)費用資產(chǎn)減值損失加：公允價值變動收益（損失以“-”號填列）投資收益（損失以“-”號填列）其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益二、營業(yè)利潤（虧損以“-”號填列）加：營業(yè)外收入減：營業(yè)外支出其中：非流動資產(chǎn)處置損失三、利潤總額（虧損總額以“-”號填列）減：所得稅費用四、凈利潤（凈虧損以“-”號填列）五、每股收益：（一）基本每股收益（二）稀釋每股收益現(xiàn)金流量表編制單位：某鋼鐵股份有限公司2007年單位：元項目金額一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到的現(xiàn)金111228823133.01收取的租金0.00收到的增值稅銷項稅額和退回的稅款0.00收到的除增值稅以外的其他稅費返還0.00收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金62633460.11經(jīng)營活動現(xiàn)金流入小計111304000000.00購買商品接受勞務(wù)支付的現(xiàn)金75899968491.00經(jīng)營租賃所支付的現(xiàn)金0.00支付給職工以及為職工支付的現(xiàn)金3489341632.00支付的增值稅款0.00支付的所得稅款0.00支付的除增值稅所得稅以外的稅費0.00支付的各項稅費12748228821.00支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金1838322926.00經(jīng)營活動現(xiàn)金流出小計93975861870.00經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈00二、投資活動產(chǎn)生的現(xiàn)金流量收回投資所收到的現(xiàn)金1219184994.00取得投資收益所收到的現(xiàn)金345260517.90分得股利或利潤所收到的現(xiàn)金0.00取得債券利息收入所收到的現(xiàn)金0.00處置固定無形和長期資產(chǎn)收回的現(xiàn)金9570144.60收到的其他與投資活動有關(guān)的現(xiàn)金52764762.52投資活動現(xiàn)金流入小計2013960231.00購建固定無形和長期資產(chǎn)支付的現(xiàn)金8709805401.00權(quán)益性投資所支付的現(xiàn)金0.00債權(quán)性投資所支付的現(xiàn)金0.00投資所支付的現(xiàn)金500000000.00支付的其他與投資活動有關(guān)的現(xiàn)金0.00投資活動現(xiàn)金流出小計43159547739.00投資活動產(chǎn)生的現(xiàn)金流量凈額41145587508.00三、籌資活動產(chǎn)生的現(xiàn)金流量吸收權(quán)益性投資所收到的現(xiàn)金25410718815.00發(fā)行債券所收到的現(xiàn)金0.00借款所收到的現(xiàn)金36937987700.00收到的其他與籌資活動有關(guān)的現(xiàn)金2392511007.00籌資活動現(xiàn)金流入小計64741217522.00償還債務(wù)所支付的現(xiàn)金31882595111.00發(fā)生籌資費用所支付的現(xiàn)金0.00分配股利或利潤所支付的現(xiàn)金0.00償付利息所支付的現(xiàn)金0.00融資租賃所支付的現(xiàn)金0.00減少注冊資本所支付的現(xiàn)金0.00支付的其他與籌資活動有關(guān)的現(xiàn)金0.00籌資活動現(xiàn)金流出小計41591000980.00籌資活動產(chǎn)生的現(xiàn)金流量凈額23150216542.00四、匯率變動對現(xiàn)金的影響33023686.20五、現(xiàn)金及現(xiàn)金等價物凈增加額700366929.00附注1．不涉及現(xiàn)金收支的投資和籌資活動以固定資產(chǎn)償還債務(wù)0.00以固定資產(chǎn)進行長期投資0.00以投資償還債務(wù)0.00融資租賃固定資產(chǎn)0.00以存貨償還債務(wù)0.002．將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量凈利00加：少數(shù)股東損益0.00計提的資產(chǎn)減值準備564097077.80加：計提的壞賬準備或轉(zhuǎn)銷的壞賬0.00固定資產(chǎn)折舊9229669848.00無形資產(chǎn)攤銷0.00遞延資產(chǎn)攤銷0.00長期待攤費用攤銷48180239.37待攤費用的減少（減增加）46352946.72預(yù)提費用的增加（減減少）4951580.13處置固定無形和其他長期資產(chǎn)的損失（減收益）200954283.90固定資產(chǎn)報廢損失0.00財務(wù)費用746159713.10投資損失（減收益）995746222.50遞延稅款貸項（減借項）27223996.09存貨的減少（減增加）1906868273.00經(jīng)營性應(yīng)收項目的減少（減增加）4692576389.00經(jīng)營性應(yīng)付項目的增加（減減少）1072376285.00增值稅增加凈額（減減少）0.00其他0.00經(jīng)營活動產(chǎn)生之現(xiàn)金流量凈003．現(xiàn)金及現(xiàn)金等價物凈增加情況貨幣資金的期末余額2189074955.00減：貨幣資金的期初余額1397795085.00現(xiàn)金等價物的期末余額0.00減：現(xiàn)金等價物的期初余額1491646799.00現(xiàn)金及現(xiàn)金等價物凈增加額700366929.00報告期新天2007年新天2006年一、主營業(yè)務(wù)收入645,186,771折扣與折讓0主營業(yè)務(wù)收入凈額645,186,771主營業(yè)務(wù)成本531,537,564主營業(yè)務(wù)稅金及附加35,485,176二、主營業(yè)務(wù)利潤78,164,031其他業(yè)務(wù)利潤0存貨跌價損失0營業(yè)費用70,987,448管理費用76,641,065財務(wù)費用251,380,373三、營業(yè)利潤-323,889,190投資收益-265,424補貼收入0營業(yè)外收入330,931,786營業(yè)外支出1,584,282以前年度損益調(diào)整0營業(yè)外收支凈額329,347,503四、利潤總額5,192,889所得稅304,232財政返還0少數(shù)股東權(quán)益-2,435,837購買日前凈利潤0未確認的投資損失0五、凈利潤7,324,495報告期凈利潤比上期變化(元)2007-12-317,324,494.500↑174,660,175.3902007-09-30-167,335,680.890↓67,683,866.2202007-06-30-99,651,814.670↓20,115,863.8802007-03-31-79,535,950.790↑453,753,267.8602006-12-31-533,289,218.650↓366,691,043.6202006-09-30-166,598,175.030↓55,472,318.1302006-06-30-111,125,856.900↓54,943,408.8202006-03-31-56,182,448.080↑318,184,632.2202005-12-31-374,367,080.300↓225,616,083.0502005-09-30-148,750,997.250↓99,476,628.2602005-06-30-49,274,368.990↓54,451,434.2402005-03-315,177,065.250↓2,561,995.0602004-12-317,739,060.310↓10,212,415.1902004-09-3017,951,475.500↓2,945,703.9702004-06-3020,897,179.470↑11,897,089.1502004-03-319,000,090.320↓46,713,319.1302003-12-3155,713,409.450↑22,732,006.5002003-09-3032,981,402.950↑10,456,413.5702003-06-3022,524,989.380↑14,485,684.0302003-03-318,039,305.350↓68,609,417.1702002-12-3176,648,722.520↑26,007,948.2102002-09-3050,640,774.310↑17,495,802.1002002-06-3033,144,972.210↑24,840,817.3002002-03-318,304,154.910↓65,261,538.7302001-12-3173,565,693.640↑38,134,708.0902001-06-3035,430,985.550↓52,680,101.3502000-12-3188,111,086.900↑42,840,468.4102000-06-3045,270,618.490↑4,769,397.7001999-12-3140,501,220.790↑26,162,993.9101999-06-3014,338,226.880↓36,926,662.6601998-12-3151,264,889.540↑37,620,844.4001998-06-3013,644,045.140↓21,771,379.5501997-12-3135,415,424.690↑13,545,290.9301997-06-3021,870,133.760↓7,723,249.5801996-12-3129,593,383.340↑8,405,288.5201995-12-3121,188,094.820↑3,666,758.7001994-12-3117,521,336.120*ST新天(600084)資產(chǎn)負債表報告期2007-12-312007-09-302007-06-302007-03-31資產(chǎn)流動資產(chǎn)貨幣資金324,214,524351,818,754287,483,917246,508,325短期投資0000短期投資跌價準備0000短期投資凈額0000應(yīng)收票據(jù)10,262,6712,075,7262,000,000300,000應(yīng)收股利0000應(yīng)收利息0000應(yīng)收帳款0000應(yīng)收賬款凈額108,980,279149,156,865153,742,66593,802,811其他應(yīng)收款0000其他應(yīng)收款凈額94,804,912124,021,510108,263,64052,461,307內(nèi)部應(yīng)收款0000壞帳準備0000應(yīng)收款項凈額203,785,191273,178,375262,006,305146,264,118預(yù)付帳款37,197,03332,538,69940,793,39731,010,575其它補貼款0000存貨0000存貨跌價準備0000存貨凈額943,988,073914,633,517956,577,2981,051,679,106待攤費用0000待處理流動資產(chǎn)凈損失0000一年內(nèi)到期的長期債權(quán)投資0000其它流動資產(chǎn)0000附屬企業(yè)往來0000內(nèi)部往來0000流動資產(chǎn)合計1,519,447,4921,574,245,0721,548,860,9161,475,762,123長期投資長期股權(quán)投資14,906,98914,906,98914,906,98915,455,484長期債權(quán)投資0000其他長期投資0000長期投資合計0000長期投資減值準備0000長期投資凈額14,906,98914,906,98914,906,98915,455,484合并價差0000股權(quán)投資差額0000固定資產(chǎn)固定資產(chǎn)原價0000累計折舊0000固定資產(chǎn)凈值0000固定資產(chǎn)減值準備0000固定資產(chǎn)凈額806,524,539863,049,704889,114,627915,920,400工程物資093,07293,175100,375在建工程0000在建工程減值準備0000在建工程凈額6,805,3091,050,232893,2192,798,208待處理固定資產(chǎn)凈損失0000固定資產(chǎn)清理0000固定資產(chǎn)合計893,325,684864,193,007890,101,021943,481,475無形資產(chǎn)及其他資產(chǎn)無形資產(chǎn)0000開辦費0000遞延資產(chǎn)0000長期待攤費用13,466,93917,319,64215,363,28015,915,839其他長期資產(chǎn)0000無形資產(chǎn)及其他資產(chǎn)合計197,218,604201,088,904201,496,744204,413,506遞延稅項遞延稅項借項0000資產(chǎn)總計2,720,358,3922,761,453,9722,762,937,0432,747,331,137負債及股東權(quán)益流動負債短期借款1,694,969,8312,167,672,7931,995,134,6761,965,954,676應(yīng)付票據(jù)060,000,000170,000,000168,000,000應(yīng)付帳款174,646,58283,423,06456,061,68370,389,348預(yù)收帳款60,106,11456,894,18364,708,49086,155,007代銷商品款0000應(yīng)付工資5,066,6648,113,6199,637,7658,893,281應(yīng)付福利費0000應(yīng)付股利555,165555,165555,165555,165應(yīng)交稅金15,168,76325,619,09421,560,6157,708,416其他應(yīng)交款0000其他應(yīng)付款225,252,101225,308,209241,896,877199,750,865預(yù)提費用0000預(yù)計負債0000一年內(nèi)到期的長期負債124,820,755443,450,000443,450,000340,500,000其他流動負債0000職工獎勵及福利基金0000國內(nèi)票據(jù)結(jié)算0000流動負債合計2,388,442,6023,210,229,9093,089,782,7832,939,010,865長期負債長期借款683,830,00096,873,140147,073,140250,023,140應(yīng)付債券0000長期應(yīng)付款00-11,785,7900住房周轉(zhuǎn)金0000專項應(yīng)付款017,263,80017,263,80017,263,800其他長期負債17,263,800000長期負債合計701,093,800114,136,940152,551,150267,286,940遞延稅項貸項0000負債合計3,089,536,4023,324,366,8493,242,333,9333,206,297,805少數(shù)股東權(quán)益12,681,363-6,393,3299,438,7929,753,151股東權(quán)益股本470,360,800470,360,800470,360,800470,360,800已歸還投資0000股本凈額470,360,800470,360,800470,360,800470,360,800資本公積金5,559,0435,559,0435,559,0435,559,043盈余公積金83,578,72883,578,72883,578,72883,578,728公益金0000未確認的投資損失0000未分配利潤-941,357,945-1,116,018,120-1,048,334,254-1,028,218,390貨幣換算差額0000股東權(quán)益合計-381,859,373-556,519,549-488,835,683-468,719,819負債及股東權(quán)益總計2,720,358,3922,761,453,9722,762,937,0432,747,331,137*ST新天(600084)利潤表報告期2007-12-312007-09-302007-06-302007-03-31一、主營業(yè)務(wù)收入645,186,771478,207,809317,589,46987,801,276折扣與折讓0000主營業(yè)務(wù)收入凈額645,186,771478,207,809317,589,46987,801,276主營業(yè)務(wù)成本531,537,564357,094,509229,530,50777,349,112主營業(yè)務(wù)稅金及附加35,485,17629,011,61521,765,0037,451,920二、主營業(yè)務(wù)利潤78,164,03192,101,68666,293,9603,000,245其他業(yè)務(wù)利潤0000存貨跌價損失0000營業(yè)費用70,987,44843,087,34724,081,53510,018,962管理費用76,641,06547,176,84335,350,92115,340,536財務(wù)費用251,380,373188,031,618116,275,03361,939,717三、營業(yè)利潤-323,889,190-184,577,763-106,070,084-84,298,970投資收益-265,424000補貼收入0000營業(yè)外收入330,931,7861,968,8041,212,603473,006營業(yè)外支出1,584,282240,211216,919241,725以前年度損益調(diào)整0000營業(yè)外收支凈額329,347,5031,728,593995,684231,282四、利潤總額5,192,889-182,849,171-105,074,400-84,067,688所得稅304,232286,500255,8223財政返還0000少數(shù)股東權(quán)益-2,435,837-15,799,989-5,678,408-4,531,740購買日前凈利潤0000未確認的投資損失0000五、凈利潤7,324,495-167,335,681-99,651,815-79,535,951年初未分配利潤0000調(diào)整以前年度損益0000盈余公積轉(zhuǎn)入0000住房周轉(zhuǎn)金轉(zhuǎn)入0000其他轉(zhuǎn)入0000六、可分配利潤0000提取法定盈余公積0000提取法定公益金0000職工獎金福利0000提取儲備基金0000提取企業(yè)發(fā)展基金0000七、可供股東分配的利潤0000應(yīng)付優(yōu)先股股利0000提取任意盈余公積金0000應(yīng)付普通股股利0000轉(zhuǎn)作股本的普通股股利0000八、未分配利潤0000*ST新天(600084)現(xiàn)金流量表報告期2007-12-312007-09-302007-06-302007-03-31一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到的現(xiàn)金601,527,212402,117,402274,186,650155,025,307收取的租金0000收到的增值稅銷項稅額和退回的稅款0000收到的除增值稅以外的其他稅費返還0000收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金482,084,60972,741,28344,234,11768,108,449經(jīng)營活動現(xiàn)金流入小計1,098,439,169483,698,097325,537,241224,530,446購買商品接受勞務(wù)支付的現(xiàn)金241,154,898227,854,839154,088,273143,297,498經(jīng)營租賃所支付的現(xiàn)金0000支付給職工以及為職工支付的現(xiàn)金22,546,30015,143,88311,362,3225,807,343支付的增值稅款0000支付的所得稅款0000支付的除增值稅所得稅以外的稅費0000支付的各項稅費62,833,40546,470,57833,928,03416,119,386支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金310,524,01194,704,496107,036,99356,213,048經(jīng)營活動現(xiàn)金流出小計637,058,614384,173,795306,415,622221,437,276經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額461,380,55599,524,30119,121,6203,093,1712006-12-31同期222,247,235.440二、投資活動產(chǎn)生的現(xiàn)金流量收回投資所收到的現(xiàn)金0000取得投資收益所收到的現(xiàn)金0000分得股利或利潤所收到的現(xiàn)金0000取得債券利息收入所收到的現(xiàn)金0000處置固定無形和長期資產(chǎn)收回的現(xiàn)金552,97148,19548,19548,195收到的其他與投資活動有關(guān)的現(xiàn)金02,536,6582,536,6582,536,658投資活動現(xiàn)金流入小計552,9712,584,8532,584,8532,584,853購建固定無形和長期資產(chǎn)支付的現(xiàn)金4,431,4201,872,2011,619,888879,696權(quán)益性投資所支付的現(xiàn)金0000債權(quán)性投資所支付的現(xiàn)金0000投資所支付的現(xiàn)金0000支付的其他與投資活動有關(guān)的現(xiàn)金0000投資活動現(xiàn)金流出小計4,431,4201,872,2011,619,888879,696HYPERLINK"/corp/view/vFD_FinanceSummaryHistory.php?stockid=600084&typ