上海建工资产负债表水平分析垂直分析(共16页).docx

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1、精选优质文档-倾情为你奉上上海建工集团股份有限公司资产负债表水平分析表 金额单位：元项目2014年2015年变动情况对总额的影响（%）变动额变动（%）流动资产：货币资金31,504,929,264.5538,819,889,700.697,314,960,436.14 23.6.交易性金融资产133,705,355.65106,312,773.43-27,392,582.22 -20.-0.应收票据1,383,189,277.961,395,846,471.7612,657,193.80 0.0.应收账款12,067,555,246.5615,882,180,852.113,814,625,6

2、05.55 31.3.预付款项1,615,293,739.962,116,279,549.58500,985,809.62 31.0.其他应收款4,166,160,169.872,519,047,057.81-1,647,113,112.06 -39.-1.应收关联公司款应收利息72,605,981.1862,863,735.50-9,742,245.68 -13.-0.应收股利699,703.55300,000.00-399,703.55 -57.-0.存货41,435,499,823.1048,862,824,064.167,427,324,241.06 17.6.其中:消耗性生物资产一年

3、内到期的非流动资产1,087,419,238.581,467,186,434.40379,767,195.82 34.0.其他流动资产27,345,188.9544,694,737.7717,349,548.82 63.0.流动资产合计93,494,402,989.91111,277,425,377.2117,783,022,387.30 19.15.非流动资产：可供出售金融资产1,181,740,471.132,949,269,018.741,767,528,547.61 149.1.持有至到期投资长期应收款10,247,406,057.6611,341,731,893.741,094,32

4、5,836.08 10.0.长期股权投资670,761,459.02957,931,633.82287,170,174.80 42.0.投资性房地产962,328,849.561,495,087,211.56532,758,362.00 55.4.固定资产5,812,546,694.406,672,427,403.08859,880,708.68 14.0.在建工程844,300,095.503,020,640,938.782,176,340,843.28 257.1.工程物资固定资产清理生产性生物资产油气资产无形资产3,094,904,830.023,489,082,439.24394,17

5、7,609.22 12.0.开发支出商誉243,269,372.56257,575,945.1214,306,572.56 5.0.长期待摊费用53,999,745.2735,671,214.53-18,328,530.74 -33.-0.递延所得税资产449,644,282.28547,905,812.6698,261,530.38 21.0.其他非流动资产10,498,202.48155,498,202.48145,000,000.00 1381.188830.非流动资产合计23,571,400,059.8830,922,821,713.757,351,421,653.87 31.6.资产

6、总计117,065,803,049.79142,200,247,090.9625,134,444,041.17 21.21.流动负债：短期借款4,469,168,753.564,594,684,677.12125,515,923.56 2.0.交易性金融负债应付票据2,324,208,917.262,573,694,185.33249,485,268.07 10.0.应付账款20,989,652,273.7723,936,304,984.452,946,652,710.68 14.2.预收款项34,555,221,439.7942,962,849,106.478,407,627,666.68

7、24.7.应付职工薪酬249,960,990.17344,379,153.7094,418,163.53 37.0.应交税费2,459,989,834.663,112,513,894.45652,524,059.79 26.0.应付利息155,646,488.92193,737,488.1838,090,999.26 24.0.应付股利58,617,502.2160,085,677.811,468,175.60 2.0.其他应付款11,081,966,757.4316,029,923,982.164,947,957,224.73 44.4.应付关联公司款一年内到期的非流动负债4,104,834

8、,362.433,758,708,000.00-346,126,362.43 -8.-0.其他流动负债流动负债合计80,449,267,320.2097,566,881,149.6717,117,613,829.47 21.14.非流动负债：长期借款12,327,289,095.9512,552,832,230.02225,543,134.07 1.0.应付债券3,200,000,000.006,079,590,225.632,879,590,225.63 89.2.长期应付款29,152,469.7144,127,025.2914,974,555.58 51.0.专项应付款1,645,411

9、.262,823,864.581,178,453.32 71.0.预计负债5,337,016.666,511,279.581,174,262.92 22.0.递延所得税负债1,015,373,727.141,312,661,995.18297,288,268.04 29.0.其他非流动负债452,068,421.00-452,068,421.00 -100-0.非流动负债合计17,446,369,418.1520,830,884,171.683,384,514,753.53 19.2.负债合计97,895,636,738.35118,397,765,321.3520,502,128,583.0

10、0 20.17.股东权益：实收资本(或股本)4,571,703,259.005,943,214,237.001,371,510,978.00 30.1.资本公积5,519,060,683.724,071,397,174.10-1,447,663,509.62 -26.-1.盈余公积726,637,575.33818,338,726.9391,701,151.60 12.0.减:库存股未分配利润7,032,854,176.487,982,772,210.07949,918,033.59 13.0.少数股东权益1,211,839,902.431,766,872,460.97555,032,558.

11、54 45.0.外币报表折算价差非正常经营项目收益调整所有者权益(或股东权益)合计19,170,166,311.4423,802,481,769.614,632,315,458.17 24.3.负债和所有者(或股东权益)合计117,065,803,049.79142,200,247,090.9625,134,444,041.17 21.21.分析评价：1、该公司总资产本期增加.17元，增长幅度为21.47%，说明上海建工公司本年资产规模有较大幅度的增长。2、流动资产本期增加.30元，增长幅度为19.02%，使总资产规模增长了15.19%，非流动资产本期增加了.87元，增长幅度为31.19%，使

12、总资产规模增加了6.28%。3、本期总资产的增长主要体现在流动资产的增长上，说明该公司资产的流动性有所增强。尽管流动资产的各项目都有不同程度的增减变动，但其增长主要体现在三个方面：货币资金、应收账款和存货。货币资金本期增长了.14元，增长幅度为23.22%，使总资产规模增加了6.25%。公司偿债能力提高，更大程度上满足了建筑业公司对资金流动性的要求。应收账款本期增长了.55元，增长幅度为31.61%，使总资产规模增加了3.26%。存货本期增长了.06元，增长幅度为17.93%，使总资产规模增加了6.34%。4、非流动资产的变动主要体现在投资性房地产的增加，本期增长了元，增长幅度为55.36%，

13、使总资产规模增加了4.32%。5、该公司负债本期增长了元，增长幅度为20.94%，使总资产规模增加了17.51%。权益总额本期增长了.17元，增长幅度为24.16%，使总资产规模增加了3.96%。负债的增长主要体现在预收账款和其他应付款两方面，说明该公司面临的偿债压力增加。上海建工集团股份有限公司资产负债表垂直分析表 金额单位：元项目2014年2015年2014年(%)2015年(%)变动情况(%)流动资产：货币资金31,504,929,264.5538,819,889,700.6926.27.0.交易性金融资产133,705,355.65106,312,773.430.0.-0.应收票据1,

14、383,189,277.961,395,846,471.761.0.-0.应收账款12,067,555,246.5615,882,180,852.1110.11.0.预付款项1,615,293,739.962,116,279,549.581.1.0.其他应收款4,166,160,169.872,519,047,057.813.1.-1.应收关联公司款应收利息72,605,981.1862,863,735.500.0.-0.应收股利699,703.55300,000.000.0.-0.存货41,435,499,823.1048,862,824,064.1635.34.-1.其中:消耗性生物资产一

15、年内到期的非流动资产1,087,419,238.581,467,186,434.400.1.0.其他流动资产27,345,188.9544,694,737.770.0.0.流动资产合计93,494,402,989.91111,277,425,377.2179.78.-1.非流动资产：可供出售金融资产1,181,740,471.132,949,269,018.741.2.1.持有至到期投资长期应收款10,247,406,057.6611,341,731,893.748.7.-0.长期股权投资670,761,459.02957,931,633.820.0.0.投资性房地产962,328,849.5

16、61,495,087,211.560.1.0.固定资产5,812,546,694.406,672,427,403.084.4.-0.在建工程844,300,095.503,020,640,938.780.2.1.工程物资固定资产清理生产性生物资产油气资产无形资产3,094,904,830.023,489,082,439.242.2.-0.开发支出商誉243,269,372.56257,575,945.120.0.-0.长期待摊费用53,999,745.2735,671,214.530.0.-0.递延所得税资产449,644,282.28547,905,812.660.0.0.其他非流动资产10

17、,498,202.48155,498,202.480.0.0.非流动资产合计23,571,400,059.8830,922,821,713.7520.21.1.资产总计117,065,803,049.79142,200,247,090.961001000流动负债：短期借款4,469,168,753.564,594,684,677.123.3.-0.交易性金融负债应付票据2,324,208,917.262,573,694,185.331.1.-0.应付账款20,989,652,273.7723,936,304,984.4517.16.-1.预收款项34,555,221,439.7942,962,

18、849,106.4729.30.0.应付职工薪酬249,960,990.17344,379,153.700.0.0.应交税费2,459,989,834.663,112,513,894.452.2.0.应付利息155,646,488.92193,737,488.180.0.0.应付股利58,617,502.2160,085,677.810.0.-0.其他应付款11,081,966,757.4316,029,923,982.169.11.1.应付关联公司款一年内到期的非流动负债4,104,834,362.433,758,708,000.003.2.-0.其他流动负债流动负债合计80,449,267

19、,320.2097,566,881,149.6768.68.-0.非流动负债：长期借款12,327,289,095.9512,552,832,230.0210.8.-1.应付债券3,200,000,000.006,079,590,225.632.4.1.长期应付款29,152,469.7144,127,025.290.0.0.专项应付款1,645,411.262,823,864.580.0.0.预计负债5,337,016.666,511,279.580.0.1.99623E-05递延所得税负债1,015,373,727.141,312,661,995.180.0.0.其他非流动负债452,06

20、8,421.000.0-0.非流动负债合计17,446,369,418.1520,830,884,171.6814.14.-0.负债合计97,895,636,738.35118,397,765,321.3583.83.-0.股东权益：实收资本(或股本)4,571,703,259.005,943,214,237.003.4.0.资本公积5,519,060,683.724,071,397,174.104.2.-1.盈余公积726,637,575.33818,338,726.930.0.-0.减:库存股未分配利润7,032,854,176.487,982,772,210.076.5.-0.少数股东权

21、益1,211,839,902.431,766,872,460.971.1.0.外币报表折算价差非正常经营项目收益调整所有者权益(或股东权益)合计19,170,166,311.4423,802,481,769.6116.16.0.负债和所有者(或股东权益)合计117,065,803,049.79142,200,247,090.961001000分析评价：一、资产结构分析：1、从静态方面分析，该公司流动资产减少，非流动资产增加，说明该公司变现能力下降，面临着较大的资产风险。但是流动负债减少，因此，没有面临较大的偿债压力。2、从动态方面分析，各资产项目的结构变动情况不大，因此，资产结构相对比较稳定。二、资本结构分析：1、该公司目前资产负债率为83.26%，相对而言还是比较高的，因此财务风险相对较大。就该公司盈利能力来说，净利润率为1.49%，总资产报酬率为1.44%，因此当前财务结构较为稳定合适。2、从动态方面分析，该公司股东权益比重增加了0.36%，负债比重减少了0.36%，各项目变动幅度不大，表明该公司资本结构还是比较稳定的，财务实力也变化不大。三、资产负债表整体结构的分析评价：1、从静态来看，该公司流动资产比重为79.86%，流动负债比重为68.72%，属于稳健型结构。2、从动态来看，相对于上年度而言，资产和资本结构变化都不太大，二者适应程度也未改变。专心-专注-专业