資源描述：
《財(cái)務(wù)數(shù)據(jù)分析金龍客車.doc》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫(kù)。
1、金龍客車（600686）2007~2010年存貨周轉(zhuǎn)情況分析一、年報(bào)數(shù)據(jù)采集以下數(shù)據(jù)援引金龍客車2007~2010年公司報(bào)出的年報(bào)2007年：（1）存貨分項(xiàng)列示如下項(xiàng)目年末數(shù)年初數(shù)原材料517,545,301.96174,752,443.25產(chǎn)成品428,209,640.36191,870,763.82在產(chǎn)品193,117,995.9438,557,412.28自制半成品8,301,019.246,849,689.80低值易耗品884,760.71797,422.29分期付款發(fā)出商品9,397,092
2、.44委托加工物資103,600.8069,377.10備品備件515,951.79輔助材料221,858.94減：存貨跌價(jià)準(zhǔn)備88,312,579.6331,158,250.89合計(jì)1,060,587,550.11391,135,950.09（2）各項(xiàng)存貨跌價(jià)準(zhǔn)備的增減變動(dòng)情況如下：項(xiàng)目年初數(shù)本年增加數(shù)本年(轉(zhuǎn)回)減少數(shù)年末數(shù)可變現(xiàn)凈值的確定依據(jù)原材料24,867,076.4445,135,407.8370,002,484.27預(yù)計(jì)售價(jià)扣除相關(guān)費(fèi)用和稅金產(chǎn)成品6,291,174.4511,410,0
3、41.3317,701,215.78在產(chǎn)品608,879.58608,879.58合計(jì)31,158,250.8957,154,328.7488,312,579.63注：本年增加數(shù)包括金龍聯(lián)合公司和蘇州金龍公司的存貨跌價(jià)準(zhǔn)備年初數(shù)。2008年（1）存貨分項(xiàng)列示如下：項(xiàng)目年末數(shù)年初數(shù)原材料605,475,903.30517,545,301.96產(chǎn)成品518,471,174.90428,209,640.36在產(chǎn)品236,829,627.38193,117,995.94自制半成品9,095,640.298,3
4、01,019.24低值易耗品928,180.20884,760.71委托加工物資97,747.52103,600.80備品備件523,968.45515,951.79輔助材料166,794.79221,858.94減：存貨跌價(jià)準(zhǔn)備107,643,765.8688,312,579.63合計(jì)1,263,945,270.971,060,587,550.11（2）各項(xiàng)存貨跌價(jià)準(zhǔn)備的增減變動(dòng)情況如下：項(xiàng)目年初數(shù)南京金龍轉(zhuǎn)入年初數(shù)本年增加數(shù)本年(轉(zhuǎn)回)減少數(shù)年末數(shù)可變現(xiàn)凈值的確定依據(jù)原材料70,002,484.2
5、71,389,924.3318,442,491.0189,834,899.61預(yù)計(jì)售價(jià)扣除相關(guān)費(fèi)用和稅金產(chǎn)成品17,701,215.78300,000.00361,401.78553,751.3117,808,866.25在產(chǎn)品608,879.58608,879.58合計(jì)88,312,579.631,689,924.3318,803,892.791,162,630.89107,643,765.86注：由于車型更新?lián)Q代造成部分庫(kù)存零配件和車輛過(guò)時(shí)，本年度對(duì)上述存貨按可收回凈值計(jì)提存貨跌價(jià)準(zhǔn)備。2009年
6、：（1）存貨年末賬面價(jià)值1,324,830,792.51元，分項(xiàng)列示如下：存貨種類年末賬面余額年初賬面余額原材料586,101,086.52606,264,414.06在產(chǎn)品257,680,234.42245,925,267.67產(chǎn)成品612,318,092.59518,471,174.90低值易耗品1,186,492.75928,180.20存貨小計(jì)1,457,285,906.281,371,589,036.83減：存貨跌價(jià)準(zhǔn)備132,455,113.77107,643,765.86合計(jì)1,324,
7、830,792.511,263,945,270.97（2）各項(xiàng)存貨跌價(jià)準(zhǔn)備的增減變動(dòng)情況存貨種類年初賬面余額本年計(jì)提額本年減少額年末賬面余額轉(zhuǎn)回轉(zhuǎn)銷原材料87,506,537.5824,414,534.83111,921,072.41在產(chǎn)品1,694,135.781,694,135.78庫(kù)存商品20,137,228.28844,481.682,141,804.3818,839,905.58合計(jì)107,643,765.8626,953,152.292,141,804.380.0132,455,113.7
8、7注：①由于車型更新?lián)Q代造成部分庫(kù)存零配件和車輛過(guò)時(shí)，本年度對(duì)上述存貨按可收回凈值計(jì)提存貨跌價(jià)準(zhǔn)備；②本年庫(kù)存商品跌價(jià)準(zhǔn)備轉(zhuǎn)回系該部分庫(kù)存商品本年已銷售相應(yīng)轉(zhuǎn)出已計(jì)提的跌價(jià)準(zhǔn)備。2010年：（1）存貨年末賬面價(jià)值1,742,024,218.80元，明細(xì)列示如下：存貨種類年末賬面余額年初賬面余額原材料883,748,421.92586,101,086.52在產(chǎn)品308,320,043.50257,680,234.42產(chǎn)成品717,064,465.57612
