資產(chǎn)負債表水平分析表

1、一：資產(chǎn)負債表水平分析表一：資產(chǎn)負債表水平分析表單位：萬元變動情況資產(chǎn)期初期末變動額變動率（%）對總資產(chǎn)的影響（%）流動資產(chǎn)：貨幣資金40000500001000025.00%1.02%短期投資2800020000800028.57%0.81%應(yīng)收賬款1550025000950061.29%0.97%存貨97000850001200012.37%1.22%其他流動資產(chǎn)37910485101060027.96%1.08%流動資產(chǎn)合計218

2、410228510101004.62%1.03%非流動資產(chǎn)：長期投資4220051000880020.85%0.90%固定資產(chǎn)凈值631000658500275004.36%2.80%無形資產(chǎn)910009400030003.30%0.31%非流動資產(chǎn)合計764200803500393005.14%4.00%合計9826101032010494005.03%5.03%負債及所有者權(quán)益流動負債：短期借款37600550001740046.2

3、8%1.77%應(yīng)付賬款1360015500190013.97%0.19%應(yīng)交款項74009530213028.78%0.22%其他流動負債44873300118726.45%0.12%流動負債小計63087833302024332.09%2.06%非流動負債：長期借款384004200036009.38%0.37%應(yīng)付債券18100018100000.00%0.00%非流動負債小計21940022300036001.64%0.37%負債

4、合計282487306330238438.44%2.43%股東權(quán)益：股本50000050000000.00%0.00%資本公積10700010260044004.11%0.45%盈余公積824238532028973.51%0.29%未分配利潤107003772027020252.52%2.75%股東權(quán)益合計700123725680255573.65%2.60%合計9826101032010494005.03%5.03%總額的影響為2.

5、06%，這種變動可能導致公司償債壓力的加大及財務(wù)風險的增加。流動負債增長主要由短期借款的增加引起，本期增加了17400萬元，增幅為46.28%，公司將面臨較大的償債壓力，風險增加。（3）股東權(quán)益本期增加了25557萬元，增幅為3.65%，對權(quán)益總額的影響為2.60%。其主要受未分配利潤的增長的影響，本期增長了27020萬元，增幅達252.52%，說明本期盈利狀況好，企業(yè)快速發(fā)展。其它各項的變動可能為企業(yè)會計政策造成。二：二：資產(chǎn)負債表垂

6、直分析表：資產(chǎn)負債表垂直分析表：資產(chǎn)期初期末上年(%)本年（%）變動情況（%）流動資產(chǎn)：貨幣資金40000500004.07%4.84%0.77%短期投資28000200002.85%1.94%0.91%應(yīng)收賬款15500250001.58%2.42%0.85%存貨97000850009.87%8.24%1.64%其他流動資產(chǎn)37910485103.86%4.70%0.84%流動資產(chǎn)合計21841022851022.23%22.14%0

7、.09%非流動資產(chǎn)：長期投資42200510004.29%4.94%0.65%固定資產(chǎn)凈值63100065850064.22%63.81%0.41%無形資產(chǎn)91000940009.26%9.11%0.15%非流動資產(chǎn)合計76420080350077.77%77.86%0.09%合計9826101032010100.00%100.00%0.00%負債及所有者權(quán)益期初期末流動負債：短期借款37600550003.83%5.33%1.50%應(yīng)