南钢股份财务报表分析Word下载.doc

1、986,881.008,568,710.00-7,581,829.00-88.48%应收股利其他应收款249,799,000.00134,639,000.00115,160,000.0085.53%应收出口退税应收补贴款应收保证金内部应收款买入返售金融资产存货4,551,080,000.005,781,980,000.00-1,230,900,000.00-21.29%待摊费用待处理流动资产损益一年内到期的非流动资产其他流动资产279,124,000.00197,121,000.0082,003,000.0041.60%流动资产合计13,356,300,000.0015,512,600,000

2、.00-2,156,300,000.00-13.90%非流动资产发放贷款及垫款可供出售金融资产持有至到期投资长期应收款长期股权投资700,414,000.00880,380,000.00-179,966,000.00-20.44%其他长期投资投资性房地产固定资产原值25,737,000,000.0025,291,500,000.00445,500,000.001.76%累计折旧10,803,700,000.009,949,440,000.00854,260,000.008.59%固定资产净值14,933,300,000.0015,342,100,000.00-408,800,000.00-2.

3、66%固定资产减值准备5,867,180.00固定资产净额14,927,500,000.0015,336,200,000.00-408,700,000.00在建工程3,309,980,000.001,093,810,000.002,216,170,000.00202.61%工程物资固定资产清理生产性生物资产公益性生物资产油气资产无形资产945,803,000.00989,665,000.00-43,862,000.00-4.43%开发支出商誉长期待摊费用股权分置流通权递延所得税资产978,247,000.00528,195,000.00450,052,000.0085.21%其他非流动资产非流

4、动资产合计20,861,900,000.0018,828,300,000.002,033,600,000.0010.80%资产总计34,218,200,000.0034,340,900,000.00-122,700,000.00-0.36%流动负债短期借款7,867,180,000.008,350,280,000.00-483,100,000.00-5.79%向中央银行借款吸收存款及同业存放拆入资金交易性金融负债9,289,340.00-9,289,340.00-100.00%衍生金融负债应付票据3,114,380,000.001,216,450,000.001,897,930,000.001

5、56.02%应付账款3,463,090,000.002,691,280,000.00771,810,000.0028.68%预收款项934,035,000.001,365,250,000.00-431,215,000.00-31.59%卖出回购金融资产款应付手续费及佣金应付职工薪酬183,034,000.00194,333,000.00-11,299,000.00-5.81%应交税费-136,851,000.00-62,541,100.00-74,309,900.00118.82%应付利息326,360,000.00309,655,000.0016,705,000.005.39%应付股利1,0

6、04,370.00777,576.00226,794.0029.17%其他应交款应付保证金内部应付款其他应付款274,797,000.00492,849,000.00-218,052,000.00-44.24%预提费用预计流动负债应付分保账款保险合同准备金代理买卖证券款代理承销证券款国际票证结算国内票证结算递延收益应付短期债券一年内到期的非流动负债991,560,000.001,175,130,000.00-183,570,000.00-15.62%其他流动负债321,385,000.00278,433,000.0042,952,000.0015.43%流动负债合计17,340,000,000

7、.0016,021,200,000.001,318,800,000.008.23%非流动负债长期借款1,503,950,000.002,053,530,000.00-549,580,000.00-26.76%应付债券3,968,760,000.003,962,900,000.005,860,000.000.15%长期应付款2,490,960,000.002,488,080,000.002,880,000.000.12%专项应付款7,000,000.00预计非流动负债8,387,990.007,820,840.00567,150.007.25%递延所得税负债60,675.00561,714.00

8、-501,039.00-89.20%其他非流动负债99,966,500.00108,777,000.00-8,810,500.00-8.10%非流动负债合计8,079,090,000.008,621,680,000.00-542,590,000.00-6.29%负债合计25,419,100,000.0024,642,900,000.00776,200,000.003.15%所有者权益实收资本（或股本）3,875,750,000.00资本公积398,419,000.00404,825,000.00-6,406,000.00-1.58%库存股专项储备21,097,800.0040,865,600.

9、00-19,767,800.00-48.37%盈余公积658,676,000.00一般风险准备未确定的投资损失未分配利润3,847,620,000.004,719,580,000.00-871,960,000.00-18.48%拟分配现金股利外币报表折算差额-9,781,810.00-9,447,540.00-334,270.003.54%归属于母公司股东权益合计8,791,780,000.009,690,260,000.00-898,480,000.00-9.27%少数股东权益7,338,490.007,733,250.00-394,760.00-5.10%所有者权益（或股东权益）合计8,7

10、99,120,000.009,697,990,000.00-898,870,000.00负债和所有者权益（或股东权益）总计（一）资产分析南钢股份2012年资产总额较2011年减少了122,700,000.00元。增长率为-0.36%。这说明南钢股份的资产规模有所缩小，但变化率很小。经分析，企业资产的减少主要是由流动资产减少和固定资产的增加抵消所得。2012年流动资产较上年减少了2,156,300,000.00元，使全部资产减少6.30%。这表明企业资产的 流动性有所降低；2012年固定资产较上年增加了2,033,600,000.00元，使全部资产增加了5.94%。这有利于企业生产能力的提高。从

11、企业的长期投资看，减少了179,966,000.00元，主要是由于长期投资减值准备造成的。从企业的无形资产来看，减少了43,862,000.00元，主要是由于无形资产减值准备造成的。（二）权益分析分析可见，邯郸钢铁筹资规模2012年较2011年减少了0.36%，减少了122,700,000.00元。主要是由于虽然负债总额规模有所增加，但是资产总额规模却减少的更多的结果。具体来说,主要是应收票据与存货减少。共减少了2,773,720,000.00 元，使总筹资规模减少了8.11%，在2012年中，股本没有变化，所有者权益资本减少与负债资本增加筹资政策。应付票据增长幅度最大，使公司负债结构有所加大

12、，但是专项储备缩减较大，其后果是：增加了筹资成本。南钢股份资产负债表垂直分析：2012年结构2011年结构结构变动10.12%10.08%-0.04%4.11%2.98%-1.13%6.26%10.73%4.47%1.68%1.30%-0.38%2.01%2.25%0.24%0.02%0.73%0.39%-0.34%13.30%16.84%0.82%0.57%-0.24%39.03%45.17%6.14%2.05%2.56%0.52%75.21%73.65%-1.57%31.57%28.97%-2.60%43.64%44.68%1.03%43.62%44.66%9.67%3.19%-6.49%2.76%2.88%2.86%1.54%-1.32%60.97%54.83%-6.14%100.00%22.99%24.32%1.32%0.03%9.10%-5.56%7.84%-2.28%2.73%3.98%1.25%0.53%-0.40%-0.18%0.22%0.95%0.90%-0.05%0.80%1.44%0.63%2.90%3.42%0.94%0.81%-0.13%50.67%46.65%-4.02%4.40%5.98%1.58%11.60%11.54%-0.06%7.28%-0.03%-0.02%0.29%0.32%8,621,680,000.