水平垂直分析.xls

资资产产负负债债表表水水平平分分析析编制单位：江铃汽车股份有限公司资产2008.12.312009.12.312010.12.3108-09变动情况流动资产：变动额货币资金1,511,608,4463,913,822,7905,813,161,6132402214344应收票据220,609,42687,081,079316,698,347-133528347应收账款167,236,22366,959,113166,276,206-100277110预付账款145,682,603181,909,432306,113,64236226829应收利息7,336,54724,638,1257336547应收股利6,944,484-6944484其他应收款11,213,7158,110,91811,647,963-3102797存货1,057,872,6961,059,798,2001,436,493,5101925504一年内到期的非流动资产0其他流动资产31,474,91910,495,359-20979560流动资产合计 3,152,642,5125,335,513,4388,075,029,4062182870926非流动资产：0可出售金融资产0持有至到期投资0长期应收款0长期股权投资 16,135,58717,292,23217,928,3921156645投资性房地产0固定资产2,068,568,0861,986,615,5202,258,975,834-81952566在建工程294,211,860504,506,800371,547,916210294940工程物资0固定资产清理0生产性生物资产0油气资产0无形资产326,687,029316,284,766309,170,873-10402263开发支出0商誉0长期待摊费用300,000-300000递延所得税资产105,233,104134,133,452205,062,72228900348其他非流动资产0非流动资产合计2,811,135,6662,958,832,7703,162,685,737147697104资产总计5,963,778,1788,294,346,208 11,237,715,1432330568030负债和股东权益0流动负债：0短期借款38,669,20025,000,00024,569,940-13669200交易性金融负债0应付票据0应付账款1,024,072,3012,043,469,9473,117,731,9381019397646预收账款34,507,354270,399,302425,433,271235891948应付工资薪酬112,014,440116,428,878169,597,5364414438应交税费-67,521,42663,143,058109,195,704130664484应付利息51,968216,630208,858164662应付股利4,929,7515,539,2316,933,817609480其他应付款485,779,705622,411,566907,718,045136631861一年内到期的非流动负债447,558447,139433,682-419其他流动负债0流动负债合计1,632,950,8513,147,055,7514,761,822,7911514104900非流动负债:0长期借款8,056,0437,601,3616,938,910-454682应付债券0长期应付款72,602,00070,475,00054,569,000-2127000专项应付款0预计负债99,079,469122,361,074171,789,45423281605递延所得税负债0其他长期负债0非流动负债合计179,737,512200,437,435233,297,36420699923负债合计1,812,688,3633,347,493,1864,995,120,1551534804823股东权益0股本863,214,000863,214,000863,214,0000资本公积839,442,490839,442,490839,442,4900减：库存股0盈余公积431,607,000431,607,000431,607,0000未分配利润1,916,118,1562,709,683,2013,993,012,551793565045归属于母公司的股东权益合计4,050,381,6464,843,946,6916,127,276,041793565045少数股东权益100,708,169102,906,331115,318,9472198162股东权益合计4,151,089,8154,946,853,0226,242,594,988795763207负债和所有者权益5,963,778,1788,294,346,208 11,237,715,1432330568030资资产产负负债债表表垂垂直直分分析析编制单位：江铃汽车股份有限公司资产2008.12.312009.12.312010.12.3108年（%）流动资产：货币资金1,511,608,4463,913,822,7905,813,161,61325.35%应收票据220,609,42687,081,079316,698,3473.70%应收账款167,236,22366,959,113166,276,2062.80%预付账款145,682,603181,909,432306,113,6422.44%应收利息7,336,54724,638,1250.00%应收股利6,944,4840.12%其他应收款11,213,7158,110,91811,647,9630.19%存货1,057,872,6961,059,798,2001,436,493,51017.74%一年内到期的非流动资产0.00%其他流动资产31,474,91910,495,3590.53%流动资产合计 3,152,642,5125,335,513,4388,075,029,40652.86%非流动资产：0.00%可出售金融资产0.00%持有至到期投资0.00%长期应收款0.00%长期股权投资 16,135,58717,292,23217,928,3920.27%投资性房地产0.00%固定资产2,068,568,0861,986,615,5202,258,975,83434.69%在建工程294,211,860504,506,800371,547,9164.93%工程物资0.00%固定资产清理0.00%生产性生物资产0.00%油气资产0.00%无形资产326,687,029316,284,766309,170,8735.48%开发支出0.00%商誉0.00%长期待摊费用300,0000.01%递延所得税资产105,233,104134,133,452205,062,7221.76%其他非流动资产0.00%非流动资产合计2,811,135,6662,958,832,7703,162,685,73747.14%资产总计5,963,778,1788,294,346,208 11,237,715,143100.00%负债和股东权益0.00%流动负债：0.00%短期借款38,669,20025,000,00024,569,9400.65%交易性金融负债0.00%应付票据0.00%应付账款1,024,072,3012,043,469,9473,117,731,93817.17%预收账款34,507,354270,399,302425,433,2710.58%应付工资薪酬112,014,440116,428,878169,597,5361.88%应交税费-67,521,42663,143,058109,195,704-1.13%应付利息51,968216,630208,8580.00%应付股利4,929,7515,539,2316,933,8170.08%其他应付款485,779,705622,411,566907,718,0458.15%一年内到期的非流动负债447,558447,139433,6820.01%其他流动负债0.00%流动负债合计1,632,950,8513,147,055,7514,761,822,79127.38%非流动负债:0.00%长期借款8,056,0437,601,3616,938,9100.14%应付债券0.00%长期应付款72,602,00070,475,00054,569,0001.22%专项应付款0.00%预计负债99,079,469122,361,074171,789,4541.66%递延所得税负债0.00%其他长期负债0.00%非流动负债合计179,737,512200,437,435233,297,3643.01%负债合计1,812,688,3633,347,493,1864,995,120,15530.39%股东权益0.00%股本863,214,000863,214,000863,214,00014.47%资本公积839,442,490839,442,490839,442,49014.08%减：库存股0.00%盈余公积431,607,000431,607,000431,607,0007.24%未分配利润1,916,118,1562,709,683,2013,993,012,55132.13%归属于母公司的股东权益合计4,050,381,6464,843,946,6916,127,276,04167.92%少数股东权益100,708,169102,906,331115,318,9471.69%股东权益合计4,151,089,8154,946,853,0226,242,594,98869.61%负债和所有者权益5,963,778,1788,294,346,208 11,237,715,143100.00%2008.12.312009.12.312010.12.3108年（%）资产总计5,963,778,1788,294,346,208 11,237,715,143100.00%负债合计1,812,688,3633,347,493,1864,995,120,15530.39%股东权益合计4,151,089,8154,946,853,0226,242,594,98869.61%5,963,778,178 8,294,346,208 11,237,715,143 1,812,688,363 3,347,493,186 4,995,120,155 4,151,089,815 4,946,853,022 6,242,594,988 资资产产负负债债表表结结构构分分析析图图2008.12.312009.12.312010.12.31100%80%60%40%20%0%资产总计负债合计股东权益合计对总资产影响09-10变动情况变动百分比变动额变动百分比158.92%40.28%189933882348.53%-60.53%-2.24%229617268263.68%-59.96%-1.68%99317093148.32%24.87%0.61%12420421068.28%0.12%17301578235.83%-100.00%-0.12%0-27.67%-0.05%353704543.61%0.18%0.03%37669531035.54%0.00%0-66.65%-0.35%-1049535969.24%36.60%273951596851.34%0.00%00.00%00.00%00.00%07.17%0.02%6361603.68%0.00%0#DIV/0!-3.96%-1.37%27236031413.71%71.48%3.53%-132958884-26.35%0.00%00.00%00.00%00.00%0-3.18%-0.17%-7113893-2.25%0.00%00.00%0-100.00%-0.01%027.46%0.48%7092927052.88%0.00%05.25%2.48%2038529676.89%39.08%39.08%294336893535.49%0.00%00.00%0-35.35%-0.23%-430060-1.72%资资产产负负债债表表水水平平分分析析08-09变动情况0.00%00.00%099.54%17.09%107426199152.57%683.60%3.96%15503396957.34%3.94%0.07%5316865845.67%-193.52%2.19%4605264672.93%316.85%0.00%-7772-3.59%12.36%0.01%139458625.18%28.13%2.29%28530647945.84%-0.09%0.00%-13457-3.01%0.00%092.72%25.39%161476704051.31%0.00%0-5.64%-0.01%-662451-8.71%0.00%0-2.93%-0.04%-15906000-22.57%0.00%023.50%0.39%4942838040.40%0.00%00.00%011.52%0.35%3285992916.39%84.67%25.74%164762696949.22%0.00%00.00%0.00%00.00%0.00%0.00%00.00%0.00%00.00%0.00%00.00%41.42%13.31%128332935047.36%19.59%13.31%128332935026.49%0.04%1241261619.17%13.34%129574196626.19%39.08%39.08%294336893535.49%单 位：人 民 币元09年（%）10年（%）08-09年09-10年变动情况变动情况47.19%51.73%21.84%4.54%1.05%2.82%-2.65%1.77%0.81%1.48%-2.00%0.67%2.19%2.72%-0.25%0.53%0.09%0.22%0.09%0.13%0.00%0.00%-0.12%0.00%0.10%0.10%-0.09%0.01%12.78%12.78%-4.96%0.01%0.00%0.00%0.00%0.00%0.13%0.00%-0.40%-0.13%64.33%71.86%11.46%7.53%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.21%0.16%-0.06%-0.05%0.00%0.00%0.00%0.00%23.95%20.10%-10.73%-3.85%6.08%3.31%1.15%-2.78%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%3.81%2.75%-1.66%-1.06%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%-0.01%0.00%1.62%1.82%-0.15%0.21%0.00%0.00%0.00%0.00%35.67%28.14%-11.46%-7.53%100.00%100.00%0.00%0.00%资资产产负负债债表表垂垂直直分分析析0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.30%0.22%-0.35%-0.08%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%24.64%27.74%7.47%3.11%3.26%3.79%2.68%0.53%1.40%1.51%-0.47%0.11%0.76%0.97%1.89%0.21%0.00%0.00%0.00%0.00%0.07%0.06%-0.02%-0.01%7.50%8.08%-0.64%0.57%0.01%0.00%0.00%0.00%0.00%0.00%0.00%0.00%37.94%42.37%10.56%4.43%0.00%0.00%0.00%0.00%0.09%0.06%-0.04%-0.03%0.00%0.00%0.00%0.00%0.85%0.49%-0.37%-0.36%0.00%0.00%0.00%0.00%1.48%1.53%-0.19%0.05%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%2.42%2.08%-0.60%-0.34%40.36%44.45%9.96%4.09%0.00%0.00%0.00%0.00%10.41%7.68%-4.07%-2.73%10.12%7.47%-3.96%-2.65%0.00%0.00%0.00%0.00%5.20%3.84%-2.03%-1.36%32.67%35.53%0.54%2.86%58.40%54.52%-9.52%-3.88%1.24%1.03%-0.45%-0.21%59.64%55.55%-9.96%-4.09%100.00%100.00%0.00%0.00%09年（%）10年（%）100.00%100.00%40.36%44.45%59.64%55.55%5,963,778,178 8,294,346,208 11,237,715,143 1,812,688,363 3,347,493,186 4,995,120,155 4,151,089,815 4,946,853,022 6,242,594,988 资资产产负负债债表表结结构构分分析析图图2008.12.312009.12.312010.12.31100%80%60%40%20%0%资产总计负债合计股东权益合计单位：人民币元对总资产影响08总资产510120839922.90%2.77%1.20%1.50%0.21%0.00%0.04%4.54%0.00%-0.13%33.03%0.00%0.00%0.00%0.00%0.01%0.00%3.28%-1.60%0.00%0.00%0.00%0.00%-0.09%0.00%0.00%0.00%0.86%0.00%2.46%35.49%0.00%0.00%-0.01%0.00%0.00%12.95%1.87%0.64%0.56%0.00%0.02%3.44%0.00%0.00%19.47%0.00%-0.01%0.00%-0.19%0.00%0.60%0.00%0.00%0.40%19.86%0.00%0.00%0.00%0.00%0.00%15.47%15.47%0.15%15.62%35.49%利利润润表表水水平平分分析析编制单位：江铃汽车股份有限公司项目2008年2009年2010年一、营业收入8,587,033,60810,433,205,02315,767,896,708减：营业成本6,645,061,8697,706,608,17011,696,387,779营业税金及附加145,541,626180,522,984287,282,820营业费用526,314,997770,235,6451,019,046,384管理费用588,530,529596,114,442820,275,725财务收入净额-59,064,412-52,037,271-93,426,437资产减值损失8,894,291811,3293,715,597加：公允价值变动收益（损失“-”填列）投资收益（损失以“”号填列）5,916,9395,450,4017,109,248其中：对联营和合营企业的投资收益5,316,4435,450,4017,109,248二、营业利润（亏损 以“-”号填列）737,671,6471,236,400,1252,041,724,088加：营业外收入167,696,3818,365,0214,237,920减：营业外支出2,971,6141,120,75112,585,476其中：流动资产处置损失557,781761,9663,866,764三、利润总额（损失总额以“-”号填列）902,396,4141,243,644,3952,033,376,532减：所得税费用105,018,756163,492,218286,360,794四、净利润（净亏损 以“-”号填列）797,377,6581,080,152,1771,747,015,738利利润润表表垂垂直直分分析析编制单位：江铃汽车股份有限公司项目2008年2009年2010年一、营业收入8,587,033,60810,433,205,02315,767,896,708减：营业成本6,645,061,8697,706,608,17011,696,387,779营业税金及附加145,541,626180,522,984287,282,820营业费用526,314,997770,235,6451,019,046,384管理费用588,530,529596,114,442820,275,725财务收入净额-59,064,412-52,037,271-93,426,437资产减值损失8,894,291811,3293,715,597加：公允价值变动收益（损失“-”填列）投资收益（损失以“”号填列）5,916,9395,450,4017,109,248其中：对联营和合营企业的投资收益5,316,4435,450,4017,109,248二、营业利润（亏损 以“-”号填列）737,671,6471,236,400,1252,041,724,088加：营业外收入167,696,3818,365,0214,237,920减：营业外支出2,971,6141,120,75112,585,476其中：流动资产处置损失557,781761,9663,866,764三、利润总额（损失总额以“-”号填列）902,396,4141,243,644,3952,033,376,532减：所得税费用105,018,756163,492,218286,360,794四、净利润（净亏损 以“-”号填列）797,377,6581,080,152,1771,747,015,7382008年2009年2010年营业收入8,587,033,60810,433,205,02315,767,896,708营业成本6,645,061,8697,706,608,17011,696,387,779净利润797,377,6581,080,152,1771,747,015,738利利润润表表结结构构分分析析图图2008年2009年2010年0 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 营业收入营业成本净利润利利润润表表结结构构分分析析图图2008年2009年2010年0 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 营业收入营业成本净利润单位：人民币元08-09年年增增减减额额08-09年年（%）09-10年年增增减减额额09-1009-10年年（%）184617141521.50%533469168551.13%106154630115.97%398977960951.77%3498135824.04%10675983659.14%24392064846.34%24881073932.30%75839131.29%22416128337.60%7027141-11.90%-4138916679.54%-8082962-90.88%2904268357.96%00-466538-7.88%165884730.44%1339582.52%165884730.44%49872847867.61%80532396365.13%-159331360-95.01%-4127101-49.34%-1850863-62.28%114647251022.95%20418536.61%3104798407.47%利利润润表表水水平平分分析析34124798137.82%78973213763.50%5847346255.68%12286857675.15%28277451935.46%66686356161.74%单位：人民币元2008年度2009年度2010年度87.64%83.11%83.53%67.82%61.39%61.96%1.49%1.44%1.52%5.37%6.14%5.40%6.01%4.75%4.35%-0.60%-0.41%-0.49%0.09%0.01%0.02%0.00%0.00%0.00%0.06%0.04%0.04%0.05%0.04%0.04%利利润润表表垂垂直直分分析析7.53%9.85%10.82%1.71%0.07%0.02%0.03%0.01%0.07%0.01%0.01%0.02%9.21%9.91%10.77%1.07%1.30%1.52%8.14%8.60%9.25%利利润润表表结结构构分分析析图图2008年2009年2010年0 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 营业收入营业成本净利润利利润润表表结结构构分分析析图图2008年2009年2010年0 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 营业收入营业成本净利润现现金金流流量量表表水水平平分分析析编制单位：江铃汽车股份有限公司项目2008年2009年2010年一、经 营活 动 产 生的 现 金 流量：销 售 商 品、提 供 劳务 收 到 的现金10,928,120,09614,339,986,83821,214,169,868收 到 其 他与 经 营 活动 有 关 的现金190,518,27012,915,87928,818,287经 营 活 动现 金 流 入小计：11,118,638,36614,352,902,71721,242,988,155购 买 商 品、接 受 劳务 支 付 的现金-9,116,067,527-10,262,986,207-16,231,894,241支 付 给 职工 以 及 为职 工 支 付的现金-299,773,050-335,115,897-446,997,386支 付 的 各项税费-725,430,260-744,334,752-1,405,137,240支 付 其 他与 经 营 活动 有 关 的现金-723,885,965-696,937,463-886,732,982经 营 现 金流出小计-10,865,156,802-12,039,374,319-18,970,761,849经 营 活 动产 生 的 现金 流 量 净额253,481,5642,313,528,3982,272,226,306二、投 资活 动 产 生的 现 金 流量：收 回 投 资所 收 到 的现金199,461,271取 得 投 资收 益 所 收到的现金538,72973,100,58570,129,027处 置 固 定资 产、无形 资 产 和其 他 长 期资 产 所 收回 的 现 金净额35,668,0809,239,5302,573,540收 到 的 其他 与 投 资活 动 有 关的现金50,710,91838,465,63959,318,916投 资 现 金流入小计286,378,998120,805,754132,021,483购 建 固 定资 产、无形 资 产 和其 他 长 期资 产 支 付的现金-584,346,927-476,965,527-426,322,465投 资 支 付的现金-199,461,271投 资 活 动现 金 流 出小计-783,808,198-476,965,527-426,322,465投 资 活 动产 生 的 现金 流 量 净额-497,429,200-356,159,773-294,300,982三、筹 资活 动 产 生的 现 金 流量：取 得 借 款收 到 的 现金19,107,40015,000,00015,018,740筹 资 活 动现 金 流 入小计19,107,40015,000,00015,018,740偿 还 债 务所 支 付 的现金-19,560,409-19,124,844-15,445,528分 配 股 利、利 润 或偿 付 利 息所 支 付 的现金-259,958,334-260,006,084-422,379,968其 中：子公 司 支 付少 数 股 东股 利、利润支 付 其 他与 筹 资 活动 有 关 的现金#-866,124筹 资 活 动现 金 流 出小计-279,859,273-279,874,195-438,691,620筹 资 活 动产 生 的 现金 流 量 净额-260,751,873-264,874,195-423,672,880四、汇 率变 动 对 现金的影响-181,950-49,273-2,069五、现 金及 现 金 等价 物 净 增加额-504,881,4591,692,445,1571,554,250,375加：初 现金 及 现 金等 价 物 余额1,630,354,8051,125,473,3462,817,918,503六、期 末现 金 及 现金 等 价 物余额1,125,473,3462,817,918,5034,372,168,8782008年2009年2010年净利润739,589,2041,075,120,6691,663,263,594经 营 活 动产 生 的 现金 流 量 净额253,481,5642,313,528,3982,272,226,306营业收入9,797,913,28912,553,493,35418,877,847,912营 业 外 收入167,326,4235,897,537-3,422,6302008年2009年2010年经 营 活 动收入9,965,239,71212,559,390,89118,874,425,282经 营 活 动现金流入11,118,638,36614,352,902,71721,242,988,1552008年2009年2010年经 营 活 动成本费用9,278,284,50611,592,579,05117,364,527,163经 营 现 金流出10,865,156,80212,039,374,31918,970,761,849营业成本8,335,697,70710,352,097,49915,499,024,030营业费用170,040,372360,672,441578,524,180管理费用533,593,587535,787,416751,105,525营 业 税 金及附加134,018,010166,263,508268,417,322资 产 减 值损失6,092,0581,764,3893,181,666营 业 外 支出2,916,5911,028,9379,626,416所 得 税 费用95,926,181174,964,861254,648,024单位：人民币元08-09增减额08-09年（%）09-10增减额09-10年（%）3,411,866,742.0031.22%6,874,183,030.0047.94%-177,602,391.00-93.22%15,902,408.00123.12%3,234,264,351.0029.09%6,890,085,438.0048.00%-1,146,918,680.0012.58%-5,968,908,034.0058.16%-35,342,847.0011.79%-111,881,489.0033.39%-18,904,492.002.61%-660,802,488.0088.78%26,948,502.00-3.72%-189,795,519.0027.23%-1,174,217,517.0010.81%-6,931,387,530.0057.57%2,060,046,834.00812.70%-41,302,092.00-1.79%-199,461,271.00-100.00%72,561,856.0013469.08%-2,971,558.00-4.07%-26,428,550.00-74.10%-6,665,990.00-72.15%现现金金流流量量表表水水平平分分析析-12,245,279.00-24.15%20,853,277.0054.21%-165,573,244.00-57.82%11,215,729.009.28%107,381,400.00-18.38%50,643,062.00-10.62%0.00%306,842,671.00-39.15%50,643,062.00-10.62%141,269,427.00-28.40%61,858,791.00-17.37%-4,107,400.00-21.50%18,740.000.12%-4,107,400.00-21.50%18,740.000.12%435,565.00-2.23%3,679,316.00-19.24%-47,750.000.02%-162,373,884.0062.45%-402,737.00118.27%-122,857.0016.53%-14,922.000.01%-158,817,425.0056.75%-4,122,322.001.58%-158,798,685.0059.95%132,677.00-72.92%47,204.00-95.80%2,197,326,616.00-435.22%-138,194,782.00-8.17%-504,881,459.00-30.97%1,692,445,157.00150.38%1,692,445,157.00150.38%1,554,250,375.0055.16%2008-20102008-2010经经营营活活动动净净现现金金流流量量与与净净利利润润趋趋势势分分析析图图2008年2009年2010年0 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 净利润经营活动产生的现金流量净额2008-20102008-2010经经营营活活动动现现金金流流出出量量与与经经营营活活动动成成本本费费用用趋趋势势分分析析图图2008年2009年2010年05,000,000,00010,000,000,00015,000,000,00020,000,000,000经营活动成本费用经营现金流出2008-20102008-2010经经营营活活动动现现金金流流入入量量与与经经营营活活动动收收入入趋趋势势分分析析图图2008年2009年2010年0 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 25,000,000,000 经营活动收入经营活动现金流入2008-20102008-2010经经营营活活动动净净现现金金流流量量与与净净利利润润趋趋势势分分析析图图2008年2009年2010年0 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 净利润经营活动产生的现金流量净额2008-20102008-2010经经营营活活动动现现金金流流出出量量与与经经营营活活动动成成本本费费用用趋趋势势分分析析图图2008年2009年201