共同比資產(chǎn)負債表管理分析

,共同比資產(chǎn)負債表,,,,,,,,,,,,,,,,,,,,,

,單位名稱,,,,,,,,,,查驗人員,,,,,,,,,,日期,

,所屬時期或截至?xí)r間,,,,,,,,,,復(fù)核人員,,,,,,,,,,單位,

,資產(chǎn),上年數(shù),本年數(shù),上年結(jié)構(gòu),本年結(jié)構(gòu),比例增減,結(jié)構(gòu)排序,增減排序,結(jié)果,負債及所有者權(quán)益,上年數(shù),本年數(shù),上年結(jié)構(gòu),本年結(jié)構(gòu),比例增減,結(jié)構(gòu)排序,增減排序,結(jié)果,資產(chǎn)類數(shù)據(jù)清單,,負債權(quán)益類數(shù)據(jù)清單,

,,,,,,,,,,,,,,,,,,,本年結(jié)構(gòu),增減,本年結(jié)構(gòu),增減

,貨幣資金,6000.00,7000.00,50.0%,46.7%,-3.3%,,2,關(guān)注,短期借款,,,0.0%,0.0%,0.0%,,,,46.7%,3.3%,0.0%,0.0%

,短期投資,4000.00,4500.00,33.3%,30.0%,-3.3%,2,2,關(guān)注,應(yīng)付票據(jù),,,0.0%,0.0%,0.0%,,,,30.0%,3.3%,0.0%,0.0%

,應(yīng)收票據(jù),3000.00,2800.00,25.0%,18.7%,-6.3%,3,1,關(guān)注,應(yīng)付賬款,,,0.0%,0.0%,0.0%,,,,18.7%,6.3%,0.0%,0.0%

,應(yīng)收賬款,,,0.0%,0.0%,0.0%,,,,預(yù)收賬款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,減:壞帳準備,,,0.0%,0.0%,0.0%,,,,應(yīng)付工資,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,應(yīng)收賬款凈額,,,0.0%,0.0%,0.0%,,,,應(yīng)付福利費,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,預(yù)付賬款,,,0.0%,0.0%,0.0%,,,,應(yīng)付股利,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,其他應(yīng)收款,,,0.0%,0.0%,0.0%,,,,未交稅金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,存貨,,,0.0%,0.0%,0.0%,,,,其他未交款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,其中:原材料,,,0.0%,0.0%,0.0%,,,,其他應(yīng)付款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,在產(chǎn)品,,,0.0%,0.0%,0.0%,,,,預(yù)提費用,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,半成品,,,0.0%,0.0%,0.0%,,,,一年內(nèi)到期的長期負債,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,產(chǎn)成品,,,0.0%,0.0%,0.0%,,,,流動負債合計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,分期收款發(fā)出商品,,,0.0%,0.0%,0.0%,,,,長期借款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,包裝物,,,0.0%,0.0%,0.0%,,,,應(yīng)付債券,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,低值易耗品,,,0.0%,0.0%,0.0%,,,,長期應(yīng)付款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,待攤費用,,,0.0%,0.0%,0.0%,,,,其他長期負債,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,待處理流動資產(chǎn)凈損失,,,0.0%,0.0%,0.0%,,,,長期負債合計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,流動資產(chǎn)合計,,,0.0%,0.0%,0.0%,,,,遞延稅款貸項,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,長期投資,,,0.0%,0.0%,0.0%,,,,負債合計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,固定資產(chǎn)原值,,,0.0%,0.0%,0.0%,,,,實收資本,,,0.0%,0.0%,0.0%,,,,,,0.0%,0.0%

,減:累計折舊,,,0.0%,0.0%,0.0%,,,,資本公積,,,0.0%,0.0%,0.0%,,,,,,,

,固定資產(chǎn)凈值,,,0.0%,0.0%,0.0%,,,,盈余公積,,,0.0%,0.0%,0.0%,,,,,,,

,固定資產(chǎn)清理,,,0.0%,0.0%,0.0%,,,,其中:公益金,,,0.0%,0.0%,0.0%,,,,,,,

,在建工程,,,0.0%,0.0%,0.0%,,,,未分配利潤,,,0.0%,0.0%,0.0%,,,,,,,

,待處理固定資產(chǎn)凈損失,,,0.0%,0.0%,0.0%,,,,所有者權(quán)益合計,,,0.0%,0.0%,0.0%,,,,,,,

,固定資產(chǎn)合計,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,無形資產(chǎn),,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,遞延資產(chǎn),,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,其他長期資產(chǎn),,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,固定及無形資產(chǎn)合計,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,遞延稅款借項,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,資產(chǎn)總計,12000.00,15000.00,100.0%,100.0%,0.0%,,,,負債及所有者權(quán)益合計,,,0.0%,0.0%,0.0%,,,,,,,

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,一、對資產(chǎn)負債表的分析應(yīng)包括以下內(nèi)容：,,,,,,,,,,,,,,,,,,,,,

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,1、分析企業(yè)資產(chǎn)的來源和構(gòu)成。,,,,,,,,,,,,,,,,,,,,,

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,"資產(chǎn)負債表資產(chǎn)合計數(shù)表明企業(yè)的資產(chǎn)規(guī)模,明細項目列示資產(chǎn)的構(gòu)成和關(guān)系。",,,,,,,,,,,,,,,,,,,,,

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,"所有者權(quán)益表明股東的投資份額和可以分配的份額,還表明企業(yè)的成長性。",,,,,,,,,,,,,,,,,,,,,

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,"負債內(nèi)容塊列示負債的規(guī)模和籌資方式和布局。不同的舉債方式給企業(yè)的影響是不一樣的。長期舉債的資金成本大,還款壓力小,而短期負債的資金成本,還款壓力大。",,,,,,,,,,,,,,,,,,,,,

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,2、判斷企業(yè)生產(chǎn)經(jīng)營情況。,,,,,,,,,,,,,,,,,,,,,

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,"分類項目數(shù)表明資產(chǎn)的構(gòu)成,通過它們在資產(chǎn)總和的比例,可以反應(yīng)出不少問題。",,,,,,,,,,,,,,,,,,,,,

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,"例如固定資產(chǎn)和存貨的比例過大,說明企業(yè)的銷售情況不樂觀；而如果銀行存款的比例過小，應(yīng)收賬款的比例過大,說明企業(yè)的資金回籠有問題。",,,,,,,,,,,,,,,,,,,,,

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,"長期股權(quán)投資和交易性金融資產(chǎn)等表明了企業(yè)的投資活動,固定資產(chǎn)的增加數(shù)以及在建工程項目都可以說明企業(yè)的投資情況。",,,,,,,,,,,,,,,,,,,,,

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,"預(yù)付賬款項目的數(shù)額說明企業(yè)與供貨商的業(yè)務(wù)關(guān)系和規(guī)則，如果預(yù)付賬款較多的話,可能存在以貨易貨的情況。負債率過低,說明企業(yè)未充分發(fā)揮的財務(wù)杠桿作用。",,,,,,,,,,,,,,,,,,,,,

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,3、發(fā)現(xiàn)企業(yè)存在的涉稅問題。,,,,,,,,,,,,,,,,,,,,,

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,"通過核查原材料的減收數(shù)與庫存商品的增加比對,審核是否存在視同銷售的情況。",,,,,,,,,,,,,,,,,,,,,

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,"如果有在建工程,則要核實該在建工程是不動產(chǎn)工程還是自建固定資產(chǎn)情形，核實在工程物質(zhì)里面是否抵扣了依法不能抵扣的物資。",,,,,,,,,,,,,,,,,,,,,

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,應(yīng)付賬款期初和期末是否變動較大，過大的話，要核查是否存在將銷售收入長期不掛賬現(xiàn)象，或者存在超過三年無法支付的款項未計入營業(yè)外收入進行納稅。,,,,,,,,,,,,,,,,,,,,,

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,擴展資料：,,,,,,,,,,,,,,,,,,,,,

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,1、資產(chǎn)負債表的編制項目：,,,,,,,,,,,,,,,,,,,,,

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,1、根據(jù)總賬科目余額直接填列。資產(chǎn)負債表大部分項目的填列都是根據(jù)有關(guān)總賬賬戶的余額直接填列，如“應(yīng)收票據(jù)”項目，根據(jù)“應(yīng)收票據(jù)”總賬科目的期末余額直接填列；,,,,,,,,,,,,,,,,,,,,,

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,“短期借款”項目，根據(jù)“短期借款”總賬科目的期末余額直接填列。,,,,,,,,,,,,,,,,,,,,,

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,“交易性金融資產(chǎn)”“工程物資”“遞延所得稅資產(chǎn)”“短期借款”“交易性金融負債”“應(yīng)付票據(jù)”“應(yīng)付職工薪酬”“應(yīng)繳稅費”“遞延所得稅負債”“預(yù)計負債”“實收資本”“資本公積”“盈余公積”等，都在此項之內(nèi)。,,,,,,,,,,,,,,,,,,,,,

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,2、根據(jù)總賬科目余額計算填列。如“貨幣資金”項目，根據(jù)“庫存現(xiàn)金”、“銀行存款”、“其他貨幣資金”科目的期末余額合計數(shù)計算填列。,,,,,,,,,,,,,,,,,,,,,

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,3、根據(jù)明細科目余額計算填列。如“應(yīng)收賬款”項目，應(yīng)根據(jù)“應(yīng)收賬款”、“預(yù)收賬款”兩個科目所屬的有關(guān)明細科目的期末借方余額扣除計提的減值準備后計算填列；,,,,,,,,,,,,,,,,,,,,,

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,“應(yīng)付賬款”項目，根據(jù)“應(yīng)付賬款”、“預(yù)付賬款”科目所屬相關(guān)明細科目的期末貸方余額計算填列。,,,,,,,,,,,,,,,,,,,,,

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,4、根據(jù)總賬科目和明細科目余額分析計算填列。如“長期借款”項目，根據(jù)“長期借款”總賬科目期末余額，扣除“長期借款”科目所屬明細科目中反映的、將于一年內(nèi)到期的長期借款部分，分析計算填列。,,,,,,,,,,,,,,,,,,,,,

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,5、根據(jù)科目余額減去其備抵項目后的凈額填列。如“存貨”項目，根據(jù)“存貨”科目的期末余額，減去“存貨跌價準備”備抵科目余額后的凈額填列；,,,,,,,,,,,,,,,,,,,,,

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,又如，“無形資產(chǎn)”項目，根據(jù)“無形資產(chǎn)”科目的期末余額，減去“無形資產(chǎn)減值準備”與“累計攤銷”備抵科目余額后的凈額填列。,,,,,,,,,,,,,,,,,,,,,

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