某玩具公司财务报表

1、或依灭当工程技术学院财务报表分析报告2011-20121 学期第题目：广东高乐玩具股份有限公司财务报表张思菊指导教师：会专班级： 61002刘博姓名：学号：201062309财务报表管理系'东高乐玩具股份有限公司资产负债表报表日期2010/12/312009/12/31流动资产：货币资金657,770,320.3055,339,013.44应收账款133,347,026.7493,974,669.49预付款项16,597,311.4412,799,341.84应收利息10,910,370.98其他应收款112,352,158.841,453,869.49存货63,717,416.283

2、6,928,194.29流动资产合计994,694,604.58200,495,088.55非流动资产：固定资产73,515,658.8357,797,351.34在建工程45,115,847.4618,427,555.65视所33,087,491.1633,794,319.00递延所得税资产1,107,985.84202,437.51非流动合计152,826,983.29110,221,663.50资产总计：1,147,521,587.87310,716,752.05流动负债：短期借款20,000,000.0060,900,000.00应付账款4,151,222.532,446,714.54

3、预收款项1,095,320.01应付职工薪酬1,463,687.481,171,822.74应交税费314,747.842,364,738.24其他应付款484,948.42607,282.14流动负债合计：27,509,926.2867,490,557.66非流动负债：长期借款36,000,000.00其他非流动负债400,000.00非流动负债合计：36,000,000.00400,000.00负债总计：63,509,926.2867,890,557.66所有者权益（或股东权益）股本148,000,000.00110,000,000.00资本公积761,746,544.2211,511,0

4、94.22盈余公积25,212,345.1018,432,500.71未分配利润149,390,401.40103,171,269.52外币报表折算差额-337,629.13-288,670.06归属于母公司所有者权益合力1,084,011,661.59242,826,194.392财务报表少数股东权益所有者权益合计负债和 所有者权益总计：1,084,011,661.59242,826,194.391,147,521,587.87310,716,752.05广东高乐玩具股份有限公司利润表报表日期2010/12/312009/12/31一：营业总收入332,744,941.25306,440,8

5、31.79其中：营业收入332,744,941.25306,440,831.79二：营业总成本252,440,768.11223,652,755.73其中：营业成本220,289,028197,555,574.91销售费用10,189,218.656,344,667.30管理费用24,225,103.8514,518,890.04财务费用-5,344,410.585,058,668.42资产减值损失3,081,827.61174,955.06三：营业利润80,304,173.1482,788,076.06力口：营业外收入1,000,296.002,352,569.00减：营业外支出1,494,

6、870.773,050.00非流动资产处置损失59,770.77四：利润总额79,809,598.3785,137,595.06减：所得税费用12,010,622.1012,771,341.52五：净利润67,798,976.27F 72,366,253.54K:每股收益基本每股收益0.46810.6578稀释每股收益0.46810.6578七：其他综合收益-48,959.07-6,267.00八：综合收益总额67,750,017.0272,359,986.54分析表:广东高乐玩具股份有限公司资产负债表水平分析报表日期2010/12/312009/12/31变动额（万元）变动率流动资产：货币资

7、金657,770,320.3055,339,013.44602,431,306.861088.62% 1应收账款133,347,026.7493,974,669.4939,372,357.2541.90%预付款项16,597,311.4412,799,341.843,797,969.6029.67%应收利息10,910,370.9810,910,370.98其他应收款112,352,158.841,453,869.49110,898,289.357627.80%存货63,717,416.2836,928,194.2926,789,221.9972.54%3.财务报表学资学习网提供考研资料流动资

8、产合计 396.12%200,495,088.55 794,199,516.03994,694,604.58非流动资产：固定资产 27.20%15,718,307.4973,515,658.8357,797,351.34在建工程 144.83%26,688,291.8145,115,847.4618,427,555.65无形资产-2.09%-706,827.8433,087,491.1633,794,319.00递延所得税资产 447.32%1,107,985.84905,548.33202,437.51非流动合计 38.65%152,826,983.29 110,221,663.5042,6

9、05,319.79资产总计：269.31%1,147,521,587.87 310,716,752.05 836,804,835.82流动负债：短期借款-67.16%20,000,000.0060,900,000.00 -40,900,000.00应付账款 69.67%1,704,507.994,151,222.532,446,714.54预收款项1,095,320.011,095,320.01应付职工薪酬 24.91%1,171,822.741,463,687.48291,864.74应交税费-86.69%-2,049,990.40314,747.842,364,738.24其他应付款-20

10、.14%-122,333.72484,948.42607,282.14流动负债合计：-59.24%-39,980,631.3827,509,926.2867,490,557.66非流动负债：长期借款36,000,000.0036,000,000.00其他非流动负债400,000.00-400,000.00非流动负债合计：36,000,000.00400,000.0035,600,000.00负债总计:-6.45%63,509,926.2867,890,557.66-4,380,631.38所有者权益（或股东权益）股本 34.55%148,000,000.00 110,000,000.0038,

11、000,000.00资本公积 6517.50%761,746,544.2211,511,094.22 750,235,450.00盈余公积 36.78%25,212,345.1018,432,500.716,779,844.39未分配利润 44.80%149,390,401.40 103,171,269.5246,219,131.88外币报表折算差额 16.96%-337,629.13-288,670.06-48,959.07归属于母公司所有者权益合计：346.41%1,084,011,661.59242,826,194.39 841,185,467.20少数股东权益所有者权益合计 346.4

12、1%242,826,194.39 841,185,467.201,084,011,661.59负债和所有者权益总计：269.31%836,804,835.82 310,716,752.05 1,147,521,587.87分析内容：年年，该公司流动资产和非流动资产都有明显增加，负债则相对减 2010 2009少，说明该玩具公司年营运状况良好，财务风险降低。2010从流动资产中的货币资金相比年增加很多可以看出，该企业没有充分的利用09资源，另一方面存货增长相对缓慢，说明企业变现能力不差。其他应收款的增长过多，说明该公司的收入不是很稳定，不利于企业利润的积累和公司长远的发展。公司的在建工程大幅增加

13、，说明年的投资工程增多，而固定资产相对缓慢，10说明企业用于扩大再生产的投资减少了。4.财务报表对比流动资产和非流动资产可知，流动资产资产增长过多，该公司有较好的偿 债能力较强。该公司运营状况良好，但也需使资金得到合理优化配置，充分利用，为企业带 来更多的收益。广东高乐玩具股份有限公司利润表水平分析报表日期2010/12/312009/12/31变动额变动率一：营业总收入332,744,941.25306,440,831.7926,304,109.468.58%其中：营业收入332,744,941.25306,440,831.7926,304,109.468.58%二：营业总成本252,440

14、,768.11223,652,755.7328,788,012.3812.87%其中：营业成本220,289,028P 197,555,574.91P 22,733,453.0911.51% 销售费用10,189,218.656,344,667.303,844,551.3560.60%管理费用24,225,103.8514,518,890.049,706,213.8166.85%财务费用-5,344,410.585,058,668.42-10,403,079.00-205.65%资产减值损失3,081,827.61174,955.062,906,872.551661.50%三：营业利润80,3

15、04,173.1482,788,076.06-2,483,902.92-3.00%力口：营业外收入1,000,296.002,352,569.00P1,352,273.00-57.48%减：营业外支出1,494,870.773,050.001,491,820.7748912.16%非流动资产处置损失59,770.7759,770.77四：利润总额79,809,598.3785,137,595.06-5,327,996.69-6.26%减：所得税费用12,010,622.1012,771,341.52-760,719.42-5.96%；五：净利润67,798,976.2772,366,253.5

16、4-4,567,277.27-6.31%K:每股收益0.00基本每股收益0.46810.6578-0.19-28.84%稀释每股收益0.46810.6578-0.19-28.84% ;七：其他综合收益48,959.076,267.0042,692.07681.22%八：综合收益总额67,750,017.0272,359,986.54-4,609,969.52-6.37%分析内容：净利润分析：净利润由年的变为年减少了 67,798,976.37 72,366,253.54 09 20104,567,277.27 ,净利润下降说明企业的状况不好，但所得税下降说明企业的利 润明显减少。利润总额分析：

17、利润总额相比上一年减少了 5, 327,996.69元，营业成本小幅增加和营业外支出的增多，导致企业利润总额下降，不利于企业的发展。营业利润分析：营业利润相比上一年下降了 2,483,902.92 ,主要是营业外收入减少，而营 业外支出却大大增加，说明企业目前处于亏损状态。最后根据该公司利润水平分析得出，其他综合收益相比主营收入要高，说明 公司收入不稳定，财务风险高。5.财务报表广东高乐玩具股份有限公司资产负债表结构分析日期2010/12/312009/12/31变动本期金额结构本期金额%吉构结构发动流动资产：货币资金657,770,320.3057.32%55,339,013.4417.81

18、%39.51%应收账款133,347,026.7411.62%93,974,669.4930.24%-18.62%预付款项16,597,311.441.45%12,799,341.844.12%-2.67%应收利息10,910,370.980.95%0.95%其他应收款112,352,158.849.79%1,453,869.490.47%9.32%存货63,717,416.285.55%36,928,194.2911.88%-6.33%流动资产合计994,694,604.5886.68%200,495,088.5564.53%22.16%非流动资产：1固定资产73,515,658.836.4

19、1%57,797,351.3418.60%-12.19%在建工程45,115,847.463.93%18,427,555.655.93%-2.00%视所33,087,491.162.88%33,794,319.0010.88%-7.99%递延所得税资产1,107,985.840.10%202,437.510.07%0.03% 非流动资产合计152,826,983.2913.32%110,221,663.5035.47%-22.16%资产总计：1,147,521,587.87310,716,752.05流动负债：短期借款20,000,000.0031.49%60,900,000.0089.70%

20、-58.21%应付账款4,151,222.536.54%2,446,714.543.60%2.93%预收款项1,095,320.011.72%应付职工薪酬1,463,687.482.30%1,171,822.741.73%0.58%应交税费314,747.840.50%2,364,738.243.48%-2.99% 其他应付款484,948.420.76%607,282.140.89%-0.13%流动负债合计：27,509,926.2843.32%67,490,557.6699.41%-56.09%长期借款36,000,000.0056.68%其他非流动负债1400,000.000.59%非流

21、动负债合计：36,000,000.0056.68%400,000.000.59%56.09%负债总计：63,509,926.2867,890,557.66所有者权益（或股东权益）股本148,000,000.0012.90%110,000,000.0035.40%-22.50%资本公积761,746,544.2266.38%11,511,094.223.70%62.68%盈余公积25,212,345.102.20%18,432,500.715.93%-3.74%未分配利润149,390,401.4013.02%103,171,269.5233.20%-20.19%外币报表折算差额-337,629

22、.13-0.03%-288,670.06-0.09%0.06% 归属于母公司所有者权益合计1,084,011,661.5994.47%242,826,194.3978.15%16.32%少数股东权益所有者权益合计1,084,011,661.5994.47%242,826,194.3978.15%16.32%负债和所有者权益总计1,147,521,587.87310,716,752.056.财务报表该公司的流动资产所占中资产的86.68%而非流动资产只占了 13.32%,说明该 1. 公司大部分资产属于流动资产。资产流动性较好，有短期偿债能力较强，且与09年相比有所增长，说明资产流动性不断加强。

23、2.流动资产中存货所占比例小，说明该公司变现能力强，生产的产品适销对路， 有利于企业资金的循环，与09年相比存货明显降低，说明企业销售很好，有利 于企业发展。3.该公司与09年相比，负债总额下降了，但是长期负债却大幅增长，虽然短 期负债与其呈现相反趋势，但仍然不可低估企业的财务风险。但总体来说，企业流动资金较多，有利于公司运转，也有利于公司扩大再生 产，有利于公司的发展和保证良好的运营状态。广东高乐玩具股份有限公用利润表结构分析日期2010/12/312009/12/31变动本期金额结构本期金额结构结构及 动一：营业总收入332,744,941.25306,440,831.79其中：营业收入332,744,941.25491.14%306,440,831.79423.49%67.64%二：营业总成本252,440,768.11223,652,755.73其中：营业成本220,289,028325.15%197,555,574.91273.02%52.13%销售费用10,189,218.6515.04%6,344,667.308.77%6.27%管理费用24,225,103.8535.76%14,518,890.0420.06%15.69%财务费用-5,344,410.58-7.89%5,058,668.426.99%-14.88%资产减值损失3,081,827.61