1、（本科）財(cái)務(wù)報(bào)表分析第10章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第10章實(shí)訓(xùn)案例（本科）財(cái)務(wù)報(bào)表分析第10章實(shí)訓(xùn)案例第十章 企業(yè)財(cái)務(wù)綜合分析與評(píng)價(jià)實(shí)訓(xùn)案例：江蘇宏達(dá)新材料股份有限公司（簡(jiǎn)稱：“宏達(dá)新材”，股票代碼：002211）于2004年2月成立，并于2008年2月1日在深圳交易所成功掛牌上市，成為國(guó)內(nèi)首家硅橡膠行業(yè)的上市公司。公司主要生產(chǎn)具有普通性能和特殊性能的各種高溫硅橡膠產(chǎn)品。宏達(dá)新材2014年的資產(chǎn)負(fù)債表、利潤(rùn)表如表10-1和表10-2所示。試?yán)枚虐罘治龇ǚ治龊赀_(dá)新材的財(cái)務(wù)狀況。表10-1 宏達(dá)新材2014年資產(chǎn)負(fù)債表 單位：元項(xiàng)目2014年12月31日2013年12月31日流動(dòng)資產(chǎn)：貨幣

2、資金33,840,358.96223,331,038.78應(yīng)收票據(jù)26,103,484.3214,149,103.75應(yīng)收賬款126,986,047.52127,260,245.40預(yù)付款項(xiàng)47,328,157.7526,475,237.12應(yīng)收利息6,020,444.40其他應(yīng)收款78,543,382.3052,676,442.96存貨139,890,816.91182,905,193.25其他流動(dòng)資產(chǎn)16,649,231.6260,691,738.59流動(dòng)資產(chǎn)合計(jì)469,341,479.38693,509,444.25非流動(dòng)資產(chǎn)：可供出售金融資產(chǎn)322,980,000.00長(zhǎng)期股權(quán)投資18

3、,149,047.9937,220,563.24固定資產(chǎn)241,011,300.65590,092,716.14在建工程82,159,178.30226,146,393.43工程物資2,933,878.912,891,446.69固定資產(chǎn)清理30,801,594.00無(wú)形資產(chǎn)38,813,885.9486,266,049.92遞延所得稅資產(chǎn)1,275,093.621,268,883.47其他非流動(dòng)資產(chǎn)88,235,201.8869,125,873.26非流動(dòng)資產(chǎn)合計(jì)795,557,587.291,043,813,520.15資產(chǎn)總計(jì)1,264,899,066.671,737,322,964.4

4、0流動(dòng)負(fù)債：短期借款158,100,000.00439,200,000.00應(yīng)付票據(jù)30,000,000.0026,500,000.00應(yīng)付賬款103,267,214.89139,082,963.66預(yù)收款項(xiàng)10,327,341.1798,904,546.33應(yīng)付職工薪酬4,100,345.334,983,205.19應(yīng)交稅費(fèi)4,902,640.746,289,330.06應(yīng)付利息5,949,959.201,572,284.00其他應(yīng)付款86,988,052.59139,344,245.47流動(dòng)負(fù)債合計(jì)403,635,553.92855,876,574.71非流動(dòng)負(fù)債：遞延收益8,500,00

5、0.0042,014,862.40非流動(dòng)負(fù)債合計(jì)8,500,000.0042,014,862.40負(fù)債合計(jì)412,135,553.92897,891,437.11所有者權(quán)益：股本432,475,779.00432,475,779.00資本公積1,037,883,061.451,037,883,061.45盈余公積28,894,524.0328,894,524.03未分配利潤(rùn)-674,014,905.77-685,742,381.37歸屬于母公司所有者權(quán)益合計(jì)825,238,458.71813,510,983.11少數(shù)股東權(quán)益27,525,054.0425,920,544.18所有者權(quán)益合計(jì)85

6、2,763,512.75839,431,527.29負(fù)債和所有者權(quán)益總計(jì)1,264,899,066.671,737,322,964.40表10-2 宏達(dá)新材2014年的利潤(rùn)表 單位：元項(xiàng)目2014年2013年一、營(yíng)業(yè)總收入773,785,968.58802,998,140.98其中：營(yíng)業(yè)收入773,785,968.58802,998,140.98二、營(yíng)業(yè)總成本801,471,469.141,605,871,301.98其中：營(yíng)業(yè)成本677,328,703.01835,017,928.97營(yíng)業(yè)稅金及附加1,539,465.561,237,009.45銷售費(fèi)用21,075,362.2830,389

7、,817.50管理費(fèi)用66,706,656.27194,050,614.02財(cái)務(wù)費(fèi)用19,034,413.1033,434,445.18資產(chǎn)減值損失15,786,868.92511,741,486.86投資收益（損失以“”號(hào)填列）-751,515.25-4,490,608.33其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益-751,515.25-4,808,255.94三、營(yíng)業(yè)利潤(rùn)（虧損以“”號(hào)填列）-28,437,015.81-807,363,769.33加：營(yíng)業(yè)外收入46,918,455.3811,443,737.93其中：非流動(dòng)資產(chǎn)處置利得11,118,655.116,092,498.36減：營(yíng)業(yè)

8、外支出3,298,301.7974,256,854.67其中：非流動(dòng)資產(chǎn)處置損失2,340,717.3873,552,766.42四、利潤(rùn)總額（虧損總額以“”號(hào)填列）15,183,137.78-870,176,886.07減：所得稅費(fèi)用1,138,036.8310,450,761.39五、凈利潤(rùn)（凈虧損以“”號(hào)填列）14,045,100.95-880,627,647.46歸屬于母公司所有者的凈利潤(rùn)12,440,591.09-876,306,055.56少數(shù)股東損益1,604,509.86-4,321,591.90七、綜合收益總額 14,045,100.95-880,627,647.46歸屬于母公司所有者的綜合收益總額12440591.09-876,306,055.56歸屬于少數(shù)股東的綜合收益總額 1,604,509.86-4,321,591.9