共同比资产负债表管理分析

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,共同比资产负债表,,,,,,,,,,,,,,,,,,,,,

,单位名称,,,,,,,,,,查验人员,,,,,,,,,,日期,

,所属时期或截至时间,,,,,,,,,,复核人员,,,,,,,,,,单位,

,资产,上年数,本年数,上年结构,本年结构,比例增减,结构排序,增减排序,结果,负债及所有者权益,上年数,本年数,上年结构,本年结构,比例增减,结构排序,增减排序,结果,资产类数据清单,,负债权益类数据清单,

,,,,,,,,,,,,,,,,,,,本年结构,增减,本年结构,增减

,货币资金,6000.00,7000.00,50.0%,46.7%,-3.3%,,2,关注,短期借款,,,0.0%,0.0%,0.0%,,,,46.7%,3.3%,0.0%,0.0%

,短期投资,4000.00,4500.00,33.3%,30.0%,-3.3%,2,2,关注,应付票据,,,0.0%,0.0%,0.0%,,,,30.0%,3.3%,0.0%,0.0%

,应收票据,3000.00,2800.00,25.0%,18.7%,-6.3%,3,1,关注,应付账款,,,0.0%,0.0%,0.0%,,,,18.7%,6.3%,0.0%,0.0%

,应收账款,,,0.0%,0.0%,0.0%,,,,预收账款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,减:坏帐准备,,,0.0%,0.0%,0.0%,,,,应付工资,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,应收账款净额,,,0.0%,0.0%,0.0%,,,,应付福利费,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,预付账款,,,0.0%,0.0%,0.0%,,,,应付股利,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,其他应收款,,,0.0%,0.0%,0.0%,,,,未交税金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,存货,,,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%,,,,其他应付款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,在产品,,,0.0%,0.0%,0.0%,,,,预提费用,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,半成品,,,0.0%,0.0%,0.0%,,,,一年内到期的长期负债,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,产成品,,,0.0%,0.0%,0.0%,,,,流动负债合计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,分期收款发出商品,,,0.0%,0.0%,0.0%,,,,长期借款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,包装物,,,0.0%,0.0%,0.0%,,,,应付债券,,,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%,,,,长期应付款,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,待摊费用,,,0.0%,0.0%,0.0%,,,,其他长期负债,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,待处理流动资产净损失,,,0.0%,0.0%,0.0%,,,,长期负债合计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,流动资产合计,,,0.0%,0.0%,0.0%,,,,递延税款贷项,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,长期投资,,,0.0%,0.0%,0.0%,,,,负债合计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%,0.0%,0.0%

,固定资产原值,,,0.0%,0.0%,0.0%,,,,实收资本,,,0.0%,0.0%,0.0%,,,,,,0.0%,0.0%

,减:累计折旧,,,0.0%,0.0%,0.0%,,,,资本公积,,,0.0%,0.0%,0.0%,,,,,,,

,固定资产净值,,,0.0%,0.0%,0.0%,,,,盈余公积,,,0.0%,0.0%,0.0%,,,,,,,

,固定资产清理,,,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%,,,,未分配利润,,,0.0%,0.0%,0.0%,,,,,,,

,待处理固定资产净损失,,,0.0%,0.0%,0.0%,,,,所有者权益合计,,,0.0%,0.0%,0.0%,,,,,,,

,固定资产合计,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,无形资产,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,递延资产,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,其他长期资产,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,固定及无形资产合计,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,递延税款借项,,,0.0%,0.0%,0.0%,,,,,,,,,,,,,,,,

,资产总计,12000.00,15000.00,100.0%,100.0%,0.0%,,,,负债及所有者权益合计,,,0.0%,0.0%,0.0%,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,一、对资产负债表的分析应包括以下内容：,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,1、分析企业资产的来源和构成。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"资产负债表资产合计数表明企业的资产规模,明细项目列示资产的构成和关系。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"所有者权益表明股东的投资份额和可以分配的份额,还表明企业的成长性。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"负债内容块列示负债的规模和筹资方式和布局。不同的举债方式给企业的影响是不一样的。长期举债的资金成本大,还款压力小,而短期负债的资金成本,还款压力大。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,2、判断企业生产经营情况。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"分类项目数表明资产的构成,通过它们在资产总和的比例,可以反应出不少问题。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"例如固定资产和存货的比例过大,说明企业的销售情况不乐观；而如果银行存款的比例过小，应收账款的比例过大,说明企业的资金回笼有问题。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"长期股权投资和交易性金融资产等表明了企业的投资活动,固定资产的增加数以及在建工程项目都可以说明企业的投资情况。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"预付账款项目的数额说明企业与供货商的业务关系和规则，如果预付账款较多的话,可能存在以货易货的情况。负债率过低,说明企业未充分发挥的财务杠杆作用。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,3、发现企业存在的涉税问题。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"通过核查原材料的减收数与库存商品的增加比对,审核是否存在视同销售的情况。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,"如果有在建工程,则要核实该在建工程是不动产工程还是自建固定资产情形，核实在工程物质里面是否抵扣了依法不能抵扣的物资。",,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,应付账款期初和期末是否变动较大，过大的话，要核查是否存在将销售收入长期不挂账现象，或者存在超过三年无法支付的款项未计入营业外收入进行纳税。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,扩展资料：,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,1、资产负债表的编制项目：,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,1、根据总账科目余额直接填列。资产负债表大部分项目的填列都是根据有关总账账户的余额直接填列，如“应收票据”项目，根据“应收票据”总账科目的期末余额直接填列；,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,“短期借款”项目，根据“短期借款”总账科目的期末余额直接填列。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,“交易性金融资产”“工程物资”“递延所得税资产”“短期借款”“交易性金融负债”“应付票据”“应付职工薪酬”“应缴税费”“递延所得税负债”“预计负债”“实收资本”“资本公积”“盈余公积”等，都在此项之内。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,2、根据总账科目余额计算填列。如“货币资金”项目，根据“库存现金”、“银行存款”、“其他货币资金”科目的期末余额合计数计算填列。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,3、根据明细科目余额计算填列。如“应收账款”项目，应根据“应收账款”、“预收账款”两个科目所属的有关明细科目的期末借方余额扣除计提的减值准备后计算填列；,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,“应付账款”项目，根据“应付账款”、“预付账款”科目所属相关明细科目的期末贷方余额计算填列。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,4、根据总账科目和明细科目余额分析计算填列。如“长期借款”项目，根据“长期借款”总账科目期末余额，扣除“长期借款”科目所属明细科目中反映的、将于一年内到期的长期借款部分，分析计算填列。,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,5、根据科目余额减去其备抵项目后的净额填列。如“存货”项目，根据“存货”科目的期末余额，减去“存货跌价准备”备抵科目余额后的净额填列；,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,又如，“无形资产”项目，根据“无形资产”科目的期末余额，减去“无形资产减值准备”与“累计摊销”备抵科目余额后的净额填列。,,,,,,,,,,,,,,,,,,,,,

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共同比资产负债表管理分析

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