[精品]報(bào)表舉例分析

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1、ABC公司2xx8年資產(chǎn)負(fù)債表資料如表，根據(jù)表編制資產(chǎn)負(fù)債表結(jié)構(gòu)分析表如表:表20—1資產(chǎn)負(fù)債表會(huì)企01表編制單位:ABC公司2XX8年12月310單位:元資產(chǎn)期末余額年初余額負(fù)債和所有者權(quán)益（或股東權(quán)益）期末余額年初余額流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金10,201,12214,063,000短期借款500,0()03,000,000交易性金融資產(chǎn)1,050,000150,000交易性金融負(fù)債應(yīng)收票據(jù)410,0002,460,000應(yīng)付票據(jù)1,000,0002,000,000應(yīng)收賬款6,982,0003,991,000應(yīng)付賬款9,54&0009,

2、54&000預(yù)付款項(xiàng)1,000,0001,000,000預(yù)收款項(xiàng)應(yīng)收利息應(yīng)付職T?薪酬1,800,0001,100,000應(yīng)收股利應(yīng)交稅費(fèi)1,019,740366,000其他應(yīng)收款3,050,0003,050,000應(yīng)付利息100,000存貨25,827,00025,800,000應(yīng)付股利一年內(nèi)到期的非流動(dòng)資產(chǎn)其他應(yīng)付款500,()(X)50(),000其他流動(dòng)資產(chǎn)—?年內(nèi)到期的非流動(dòng)負(fù)債流動(dòng)資產(chǎn)介計(jì)4&520,12250,514,000其他流動(dòng)負(fù)債1(),()()(),()()()10,000,00()非流動(dòng)資產(chǎn)：流動(dòng)負(fù)債合計(jì)24,467,

3、74026,514,000可供出售金融資產(chǎn)非流動(dòng)負(fù)債:持有至到期投資長(zhǎng)期借款6,000,0006,000,000長(zhǎng)期應(yīng)收款應(yīng)付債券長(zhǎng)期股權(quán)投資2,500,0002,500,000長(zhǎng)期應(yīng)付款投資性房地產(chǎn)專(zhuān)項(xiàng)應(yīng)付款固定資產(chǎn)19,010,000&000,000預(yù)計(jì)負(fù)債在建工程5,280,00015,000,000遞延所得稅負(fù)債1：程物資1,500,000其他非流動(dòng)負(fù)債固定資產(chǎn)清理非流動(dòng)負(fù)債合計(jì)6,000,0006,000,000生產(chǎn)性生物資產(chǎn)負(fù)債介計(jì)30,467,74032,514,000汕氣資產(chǎn)所有者■權(quán)益（或股東權(quán)益）無(wú)形資產(chǎn)5,400,000

4、6,000,000實(shí)收資本（或股本）50,000,00050,000,000開(kāi)發(fā)支出資本公積商譽(yù)減：庫(kù)存股長(zhǎng)期待攤費(fèi)用盈余公積1,234,1381,000,000遞延所得稅資產(chǎn)99,000未分配利潤(rùn)2,607,244500,000其他非流動(dòng)資產(chǎn)2,000,0002,000,000所有者權(quán)益（或股東權(quán)益）合計(jì)53,841,38251,500,000非流動(dòng)資產(chǎn)合計(jì)35,789,00033,500,000資產(chǎn)總計(jì)84,309,12284,014,000負(fù)債和所有者權(quán)益（或股東權(quán)益）總計(jì)84,309,12284,014,000表20—2資產(chǎn)負(fù)債表結(jié)構(gòu)

5、分析表資產(chǎn)期末余額期末比重％負(fù)債和所冇者權(quán)益（或股東權(quán)益）期末余額期末比重*占總負(fù)債或所冇者權(quán)益比重％流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金10,201,12212.1短期借款500,0000.591.64交易性金融資產(chǎn)1,050,0001.25交易性金融負(fù)債應(yīng)收票據(jù)410,0000.49應(yīng)付票據(jù)1,000,0001.193.28應(yīng)收賬款6,982,0008.28應(yīng)付賬款9,54&00011.3231.34預(yù)付款項(xiàng)1,000,0001.19預(yù)收款項(xiàng)應(yīng)收利息應(yīng)付職工薪酬1,800,0002」45.91應(yīng)收股利應(yīng)交稅費(fèi)1,019,7401.213.35其他

6、應(yīng)收款3,050,0003.62應(yīng)付利息100,0()00.12().33存貨25,827,00030.63應(yīng)付股利一年內(nèi)到期的非流動(dòng)資產(chǎn)其他應(yīng)付款500,0000.591.64其他流動(dòng)資產(chǎn)一年內(nèi)到期的非流動(dòng)負(fù)債流動(dòng)資產(chǎn)合計(jì)4&520,12257.55英他流動(dòng)負(fù)債10,000,00011.8632.82非流動(dòng)資產(chǎn)：流動(dòng)負(fù)債合計(jì)24,467,74029.0280.31可供出偉金融資產(chǎn)非流動(dòng)負(fù)債：持有至到期投資長(zhǎng)期借款6,000,0007.1219.69長(zhǎng)期應(yīng)收款應(yīng)付債券長(zhǎng)期股權(quán)投資2,500,0002.97長(zhǎng)期應(yīng)付款投資性房地產(chǎn)專(zhuān)項(xiàng)應(yīng)付款固定資

7、產(chǎn)19,010,00022.55預(yù)計(jì)負(fù)債在建工程5,280,0006.26遞延所得稅負(fù)債工程物資1,500,0001.78其他非流動(dòng)負(fù)債固定資產(chǎn)清理非流動(dòng)負(fù)債合計(jì)6,000,0007」219.69生產(chǎn)性生物資產(chǎn)負(fù)債合計(jì)30,467,74036.14100油氣資產(chǎn)所冇者權(quán)益（或股東權(quán)益）無(wú)形資產(chǎn)5,400,0006.41實(shí)收資本（或股本）50,000,00059.3192.87開(kāi)發(fā)支出資木公積商譽(yù)減：庫(kù)存股長(zhǎng)期待攤費(fèi)用盈余公積1,234,1381.462.29遞延所得稅資產(chǎn)99,0000.12未分配利潤(rùn)2,607,2443.094.84其他非流

8、動(dòng)資產(chǎn)2,000,0002.37所有者權(quán)益（或股東權(quán)益）介計(jì)53,841,38263.86100非流動(dòng)資產(chǎn)合計(jì)35,789,00042.45資產(chǎn)總計(jì)84,309,1