益盛藥業(yè)股份有限公司財(cái)務(wù)報(bào)表分析-基于資產(chǎn)負(fù)債表分析PAGEIIIPAGE目錄一、公司簡(jiǎn)介 III二、資產(chǎn)負(fù)債表水平分析 11、變動(dòng)規(guī)模分析 4（1）2017年與2016年相比較 錯(cuò)誤!未定義書簽。（2）2016年與2015年相比較 錯(cuò)誤!未定義書簽。2、變動(dòng)原因分析 6（1）2017年較2016年比較 錯(cuò)誤!未定義書簽。（2）2016年較2015年比較 錯(cuò)誤!未定義書簽。三、資產(chǎn)負(fù)債表垂直分析 61、資產(chǎn)結(jié)構(gòu)的分析評(píng)價(jià) 132、負(fù)債所有者權(quán)益結(jié)構(gòu)分析評(píng)價(jià) 錯(cuò)誤!未定義書簽。四、資產(chǎn)負(fù)債表比率分析 141、短期償債能力分析 14（1）營(yíng)運(yùn)資本 錯(cuò)誤!未定義書簽。（2）流動(dòng)比率 錯(cuò)誤!未定義書簽。（3）速動(dòng)比率 錯(cuò)誤!未定義書簽。2、長(zhǎng)期償債能力分析 錯(cuò)誤!未定義書簽。（1）資產(chǎn)負(fù)債率 錯(cuò)誤!未定義書簽。（2）產(chǎn)權(quán)比率 錯(cuò)誤!未定義書簽。（3）長(zhǎng)期資本負(fù)債率 錯(cuò)誤!未定義書簽。五、資產(chǎn)負(fù)債表項(xiàng)目分析 141、流動(dòng)資產(chǎn)的主要項(xiàng)目分析 14（1）貨幣資金 錯(cuò)誤!未定義書簽。（2）應(yīng)收帳款 錯(cuò)誤!未定義書簽。（3）應(yīng)付賬款 152、非流動(dòng)資產(chǎn)的主要項(xiàng)目分析 15（1）固定資產(chǎn) 15（2）在建工程 15六、參考文獻(xiàn) 18致謝 19摘要企業(yè)的報(bào)表分析，此外，今年的財(cái)務(wù)報(bào)表仍然是指對(duì)財(cái)務(wù)報(bào)表的分析、利潤(rùn)表與當(dāng)期規(guī)模的比較。對(duì)于公共產(chǎn)業(yè)而言，要素的順序和要素的變化是相同的。在經(jīng)濟(jì)學(xué)理論中，官員的負(fù)資本是變動(dòng)率和總資本。分析人們想看的話。論寸華學(xué)說。此外，本文不劃分負(fù)資本。是同期資產(chǎn)的負(fù)數(shù)表。運(yùn)用生產(chǎn)數(shù)量分析和負(fù)所有者權(quán)益、陰陽兩方面。負(fù)資產(chǎn)的時(shí)間和長(zhǎng)期補(bǔ)償是負(fù)資產(chǎn)的主要目的。其中，融資、應(yīng)收賬款、固定資產(chǎn)為目的的主要理論?！娟P(guān)鍵詞】資產(chǎn)負(fù)債表水平分析垂直分析比率分析重要項(xiàng)目分析AbstractBalancesheetanalysisreferstotheannualbalancesheetoffinancialanalysis,includinganalysis.Influencingfactorsoffinancialstatementanalysisandbalancefactoranalysis,liabilitiesandbalancesheetThepurposeofthisstudyistocomparethevalueofproductsandservicesduringtheanalysisperiod.Thelong-termdisasteristhecalculation,analysisandevaluationoftheproportionofeachelementinthebalancesheet.Anappropriatesequenceofchangesinthecompany'sassetsandstructure.Themainassetanalysisiscurrentassets.Unnecessaryassets,currentassets,includingfinancialanalysis,accountsreceivableandaccountspayableanalysis.Assets【keyword】balancesheethorizontalanalysisverticalanalysisratioanalysisanalysisofimportantprojects

一、公司簡(jiǎn)介這里素有天然藥材資源寶庫(kù)的美譽(yù)，自古以來便是世界人參的核心產(chǎn)區(qū)。為實(shí)現(xiàn)戰(zhàn)略目標(biāo)，公司構(gòu)建起以“傳承中華文明、服務(wù)人類健康”為企業(yè)宗旨；

PAGE19二、資產(chǎn)負(fù)債表水平分析資產(chǎn)負(fù)債表水平分析表2017與2016相比對(duì)總資產(chǎn)的影響2016與2015相比對(duì)總資產(chǎn)的影響變動(dòng)情況變動(dòng)情況項(xiàng)目2017年2016年2015年變動(dòng)額變動(dòng)率變動(dòng)額變動(dòng)率流動(dòng)資產(chǎn)：貨幣資金59,526,846.9159,921,624.55125,311,798.74-394777.64-0.6588%-0.0130%-65390174.19-52.1820%-2.4946%應(yīng)收票據(jù)67,987,439.6878,601,577.9178,598,171.76-10614138.23-13.5037%-0.3504%3406.150.0043%0.0001%應(yīng)收賬款173,079,440.65191,244,238.77381,633,991.67-18164798.12-9.4982%-0.5996%-190389752.90-49.8880%-7.2632%預(yù)付款項(xiàng)1,408,128.831,486,174.082,224,675.32-78045.25-5.2514%-0.0026%-738501.24-33.1959%-0.0282%其他應(yīng)收款696,491,916.211,540,040,872.121,241,735,270.13-843548955.91-54.7745%-27.8443%298305601.9924.0233%11.3801%存貨849,271,601.45379,212,186.82105,825,896.87470059414.63123.9568%273386289.95258.3359%10.4294%一年內(nèi)到期的非流動(dòng)資產(chǎn)111,672.20-111672.20-100.0000%-0.0037%111672.20——0.0043%其他流動(dòng)資產(chǎn)507,332.391,231,431.221,055,369.66-724098.83-58.8014%-0.0239%176061.5616.6825%0.0067%流動(dòng)資產(chǎn)合計(jì)1,848,272,706.122,251,849,777.671,936,385,174.15-403577071.55-17.9220%-13.3215%315464603.5216.2914%12.0347%非流動(dòng)資產(chǎn)：長(zhǎng)期股權(quán)投資315,306,060.00312,756,060.00260,651,060.002550000.000.8153%0.0842%52105000.0019.9903%1.9878%固定資產(chǎn)401,513,625.55401,014,677.43268,934,823.33498948.120.1244%0.0165%132079854.1049.1122%5.0387%在建工程16,758,073.23784,398.9589,699,396.5715973674.282036.4222%0.5273%-88914997.62-99.1255%-3.3920%無形資產(chǎn)52,897,073.2853,510,597.1654,694,094.93-613523.88-1.1465%-0.0203%-1183497.77-2.1638%-0.0451%長(zhǎng)期待攤費(fèi)用758,540.02846,087.25958,681.65-87547.23-10.3473%-0.0029%-112594.40-11.7447%-0.0043%遞延所得稅資產(chǎn)7,555,808.196,411,239.476,064,959.181144568.7217.8525%0.0378%346280.295.7095%0.0132%其他非流動(dòng)資產(chǎn)3,162,828.882,346,320.723,910,634.59816508.1634.7995%0.0270%-1564313.87-40.0015%-0.0597%非流動(dòng)資產(chǎn)合計(jì)797,952,009.15777,669,380.98684,913,650.2520282628.172.6081%0.6695%92755730.7313.5427%3.5385%資產(chǎn)總計(jì)2,646,224,715.273,029,519,158.652621298824.40-383294443.38-12.6520%-12.6520%408220334.2515.5732%15.5732%流動(dòng)負(fù)債：短期借款540,000,000.00710,000,000.00760,000,000.00-170000000.00-23.9437%-5.6115%-50000000.00-6.5789%-1.9075%應(yīng)付賬款22,624,812.12347,317,834.7226,938,290.69-324693022.60-93.4858%-10.7176%320379544.031189.3091%12.2222%預(yù)收款項(xiàng)2,461,375.391,447,607.631,277,764.801013767.7670.0306%0.0335%169842.8313.2922%0.0065%應(yīng)付職工薪酬5,546,674.659,765,002.496,409,106.00-4218327.84-43.1984%-0.1392%3355896.4952.3614%0.1280%應(yīng)交稅費(fèi)15,514,103.465,785,286.2513,565,904.009728817.21168.1648%0.3211%-7780617.75-57.3542%-0.2968%應(yīng)付利息2,060,327.101,473,430.56930,416.67586896.5439.8320%0.0194%543013.8958.3624%0.0207%其他應(yīng)付款182,954,997.39116,616,649.2627,565,740.0666338348.1356.8858%2.1897%89050909.20323.0492%3.3972%一年內(nèi)到期的非流動(dòng)負(fù)債380,000.00380,000.00380,000.000.000.0000%0.0000%0.000.0000%0.0000%其他流動(dòng)負(fù)債1,327,669.591,249,891.74-1327669.59-100.0000%-0.0438%77777.856.2228%0.0030%流動(dòng)負(fù)債合計(jì)771,542,290.111,194,113,480.50838,317,113.96-422571190.39-35.3879%-13.9485%355796366.5442.4417%13.5733%非流動(dòng)負(fù)債：長(zhǎng)期借款850,000.001,230,000.001,610,000.00-380000.00-30.8943%-0.0125%-380000.00-23.6025%-0.0145%遞延收益27,001,291.1725,265,862.5924,603,532.181735428.586.8687%0.0573%662330.412.6920%0.0253%非流動(dòng)負(fù)債合計(jì)27,851,291.1726,495,862.5926,213,532.181355428.585.1156%0.0447%282330.411.0770%0.0108%負(fù)債合計(jì)799,393,581.281,220,609,343.09864,530,646.14-421215761.81-34.5086%-13.9037%356078696.9541.1875%13.5841%所有者權(quán)益：股本330,951,600.00330,951,600.00330,951,600.000.000.0000%0.0000%0.000.0000%0.0000%資本公積831,345,767.89829,736,573.39829,736,573.391609194.500.1939%0.0531%0.000.0000%0.0000%盈余公積96,962,126.1293,330,913.7388,116,750.003631212.393.8907%0.1199%5214163.735.9173%0.1989%未分配利潤(rùn)587,571,639.98554,890,728.44507,963,254.8732680911.545.8896%1.0787%46927473.579.2384%1.7902%所有者權(quán)益合計(jì)1,846,831,133.991,808,909,815.561,756,768,178.2637921318.432.0964%1.2517%52141637.302.9680%1.9892%負(fù)債和所有者權(quán)益總計(jì)2,646,224,715.273,029,519,158.652,621,298,824.40-383294443.38-12.6520%-12.6520%408220334.2515.5732%15.5732%報(bào)表日期2017年2016年2015年2017年與2016年相比對(duì)總資產(chǎn)的影響2016年對(duì)2015年相比對(duì)總資產(chǎn)的影響變動(dòng)情況變動(dòng)情況變動(dòng)額變動(dòng)率變動(dòng)額變動(dòng)率流動(dòng)資產(chǎn)貨幣資金8,058.577,988.9116,180.2369.660.8720%0.0261%-8,191.32-50.6255%-3.1102%應(yīng)收票據(jù)6,963.457,929.826,963.452.6073%-7,929.82-100.0000%-3.0109%應(yīng)收賬款18,721.1520,145.1217,256.30-1,423.97-7.0686%-0.5332%2,888.8216.7407%1.0969%預(yù)付款項(xiàng)1,145.551,398.878,449.79-253.32-18.1089%-0.0949%-7,050.92-83.4449%-2.6772%其他應(yīng)收款865.661,050.701,683.43-185.04-17.6111%-0.0693%-632.73-37.5858%-0.2402%存貨166,623.35162,178.11144,865.344,445.242.7410%1.6644%17,312.7711.9509%6.5735%一年內(nèi)到期的非流動(dòng)資產(chǎn)--15.1215.2-100.5291%-0.0057%15.12?0.0057%其他流動(dòng)資產(chǎn)9,355.7314,745.6419,094.95-5,389.91-36.5526%-2.0181%-4,349.31-22.7773%-1.6514%流動(dòng)資產(chǎn)合計(jì)211,733.46215,632.64215,459.84-3,899.18-1.8083%-1.4600%172.800.0802%0.0656%非流動(dòng)資產(chǎn)固定資產(chǎn)凈額44,136.3443,757.4530,866.05378.890.8659%0.1419%12,891.4041.7656%4.8947%在建工程1,675.8178.448,969.941,597.372036.4227%0.0076%-8,891.50-99.1255%-3.3760%無形資產(chǎn)5,728.615,852.136,013.88-123.52-2.1107%-0.0462%-161.75-2.6896%-0.0614%商譽(yù)190.58190.58190.5800.0000%0.0000%0.000.0000%0.0000%長(zhǎng)期待攤費(fèi)用132.92210.13122.85-77.21-40.5132%-0.0289%87.2845.7970%0.0331%遞延所得稅資產(chǎn)1,434.601,096.321,244.55338.2830.8560%0.1267%-148.23-11.9103%-0.0563%其他非流動(dòng)資產(chǎn)316.28254.38504.8761.9024.3337%0.0232%-250.49-49.6148%-0.0951%非流動(dòng)資產(chǎn)合計(jì)53,615.1351,439.4347,912.712,175.704.2296%0.8146%3,526.727.3607%1.3391%資產(chǎn)總計(jì)265,348.60267,072.07263,372.56-1,723.47-0.6453%-0.6453%3,699.511.4047%1.4047%流動(dòng)負(fù)債短期借款54,000.0071,000.0076,000.00-17,000.00-23.9437%-6.3653%-5,000.00-6.5789%-1.8985%應(yīng)付賬款2,560.321,998.902,414.29561.4228.0864%0.2102%1,549.2064.1679%0.5882%預(yù)收款項(xiàng)1,464.30380.6449.71,083.70284.7346%0.4058%-69.10-15.3658%-0.0262%應(yīng)付職工薪酬978.151,273.32800.3-295.17-23.1811%-0.1105%473.0259.1053%0.1796%應(yīng)交稅費(fèi)1,645.75904.21,679.09741.5582.0117%0.2777%-774.89-46.1494%-0.2942%應(yīng)付利息71.9794.37102.38-22.4-23.7364%-0.0084%-8.01-7.8238%-0.0030%其他應(yīng)付款11,086.237,875.064,087.333,211.1740.7765%1.2024%3,787.7392.6700%1.4382%一年內(nèi)到期的非流動(dòng)負(fù)債38383800.0000%0.000.0000%0.0000%其他流動(dòng)負(fù)債--200.67160.03-200.67-100.0000%-0.0751%40.6425.3952%0.0154%流動(dòng)負(fù)債合計(jì)71,844.7283,765.1185,731.13-11,920.39-14.2307%-4.4634%-1,966.02-2.2932%-0.7465%非流動(dòng)負(fù)債長(zhǎng)期借款85123161-38-30.8943%-0.0142%-38.00-23.6025%-0.0144%長(zhǎng)期遞延收益3,710.503,079.012,972.60631.4920.5095%0.2364%106.413.5797%0.0404%非流動(dòng)負(fù)債合計(jì)3,795.503,202.013,133.60593.4918.5349%0.2222%68.412.1831%0.0260%負(fù)債合計(jì)75,640.2286,967.1288,864.73-11,326.90-13.0243%-4.2411%-1,897.61-2.1354%-0.7205%所有者權(quán)益實(shí)收資本(或股本)33,095.1633,095.1633,095.160.000.0000%0.0000%294.100.8886%0.1117%資本公積83,452.7783,255.8482,961.74196.930.2365%0.0737%294.100.3545%0.1117%盈余公積9,744.699,381.578,860.15363.123.8706%0.1360%521.425.8850%0.1980%未分配利潤(rùn)53,998.7148,354.8847,556.855,643.8311.6717%2.1132%798.031.6781%0.3030%歸屬于母公司股東權(quán)益合計(jì)180,291.34174,087.45172,473.916,203.893.5637%2.3229%1,613.540.9355%0.6126%少數(shù)股東權(quán)益9,417.036,017.502,033.923,399.5356.4941%1.2729%3,983.58195.8573%1.5125%所有者權(quán)益(或股東權(quán)益)合計(jì)189,708.38180,104.95174,507.839,603.435.3321%3.5958%5,597.123.2074%2.1252%負(fù)債和所有者權(quán)益(或股東權(quán)益)總計(jì)265,348.60267,072.07263,372.56-1,723.47-0.6453%-0.6453%3,699.511.4047%1.4047%變動(dòng)規(guī)模分析一、2017年，公司資本金計(jì)劃265348萬元。元，從2016年的723.47K降到6453%。2。合資公司資產(chǎn)負(fù)債表為負(fù)后，本年及2016年資本金為3899.18萬元。與2017年相比，除陳偉外，其余均為80331%，總資本減少4600%；與2016年相比，2017年非負(fù)債人數(shù)增加175%！總資本為4.2296%，8146%，因此，據(jù)說老年人總有資本感和流產(chǎn)感。三個(gè)。（1）以2017年流產(chǎn)為例，與2016年相比，預(yù)付其他動(dòng)產(chǎn)、存貨、應(yīng)收賬款和往來款的大型資本公司，其中，營(yíng)業(yè)資金5389.91萬元，占36.553636%，總資本減少0.0181%，存量4445.24萬股。增加1年，占總資產(chǎn)的7410%，減少應(yīng)收賬款的66.44%，減少應(yīng)收賬款的423個(gè)，從10000元增加到10000元，增加70686%，減少總資本5332%；減少票據(jù)金額140.46萬元，增加金額的4度，減少42.94%，減少25332萬元，減少181089%，總資本減少0.0949%。（2）非流動(dòng)資產(chǎn)中有固定資產(chǎn)凈額、遞延所得稅、無資產(chǎn)、長(zhǎng)期待攤費(fèi)用和其他非流動(dòng)資產(chǎn)兩類非流動(dòng)資產(chǎn)，其中經(jīng)常性國(guó)內(nèi)生產(chǎn)總值增加378.89萬元，增長(zhǎng)率為.8659%，i、e.資本利得總額14.19%，潛在所得稅3382.8萬元，增加308560%，資本總額1267%，未繳納1235.20萬元，減少1107%，資本總額減少0462%。長(zhǎng)期無保障支出772100元，水平4.5132%，導(dǎo)致資本總額下降0.0289%，非流動(dòng)資金6190萬元。人民幣增長(zhǎng)24.3337%，資本總額增長(zhǎng)0.0232%。一、2017年為75642萬人。受監(jiān)管公司，2016年增長(zhǎng)13.0243%。2。與2016年相比，合資公司的資產(chǎn)負(fù)債表為1192.39萬元。下跌4.2307%。與2016年經(jīng)常項(xiàng)目相比，負(fù)債總額為4.4634%，達(dá)到593.49萬元。人民幣兌8.5349%回落。2222%。因此，有人說，老年人的總資本出現(xiàn)了負(fù)流動(dòng)。三個(gè)。（1）本期與2016年相比為負(fù)數(shù)，2017年為定金、應(yīng)交稅金、應(yīng)交余額、應(yīng)交賬款、受損最嚴(yán)重人員的臨時(shí)保證金，其中預(yù)加083條，上萬種，7萬種，284.7346%，總長(zhǎng)度為負(fù)40.58%；總干事贊成提高741萬英鎊的稅收。5萬元，責(zé)任率81.0117%，增長(zhǎng)27.77%；珠英增長(zhǎng)321.17億元，增長(zhǎng)407765%；2024%；索賠561.42億元。增加280864%，由總經(jīng)理負(fù)責(zé)。增加2102%；其中減少信貸1.7億元。元，23.9437%，一般責(zé)任3653%。（王處于非負(fù)中間，與2016年相比，總損失非常大，長(zhǎng)期潛在收益包括債券和債券，其中貸款938萬元，下降308943%，導(dǎo)致一般負(fù)債下降。0142%；長(zhǎng)期潛在收益增加約63149萬。元，增長(zhǎng)205095%，負(fù)增長(zhǎng)2364%。2017年，公司股本1897083800元，比2016年增加906034300元，增加5.3321%和3.5958%的所有者權(quán)益資本。未分配利潤(rùn)和境外股東的股權(quán)，所有者權(quán)益相對(duì)較大，母公司股本為602038900元，后者為3.5637%，股權(quán)較長(zhǎng)！32.29%；未分配利潤(rùn)增加5643.83萬元，增長(zhǎng)10.6717%；所有者權(quán)益增加1132%；少數(shù)股東權(quán)益增加3399.53萬元。人民幣升值56.4941%，資本擴(kuò)張2729%。2、變動(dòng)原因分析三、資產(chǎn)負(fù)債表垂直分析資產(chǎn)負(fù)債表垂直分析表項(xiàng)目2017年2016年2015年2017年2016年2015年2017年對(duì)2016年變動(dòng)情況2016年對(duì)2015年變動(dòng)情況流動(dòng)資產(chǎn)貨幣資金8,058.577,988.9116,180.233.0370%3.0333%6.1435%0.0037%-3.1102%應(yīng)收票據(jù)6,963.457,929.822.6243%3.0109%2.6243%-3.0109%應(yīng)收賬款18,721.1520,145.1217,256.307.0553%7.5430%6.5520%-0.4876%0.9909%預(yù)付款項(xiàng)1,145.551,398.878,449.790.4317%0.5238%3.2083%-0.0921%-2.6845%其他應(yīng)收款865.661,050.701,683.430.3262%0.3934%0.6392%-0.0672%-0.2458%存貨166,623.35162,178.11144,865.3462.7941%60.7245%55.0040%2.0697%5.7205%一年內(nèi)到期的非流動(dòng)資產(chǎn)--15.12--0.0057%-0.0057%0.0057%其他流動(dòng)資產(chǎn)9,355.7314,745.6419,094.953.5258%5.5212%7.2502%-1.9954%-1.7289%流動(dòng)資產(chǎn)合計(jì)211,733.46215,632.64215,459.8479.7945%80.7395%81.8080%-0.9450%-1.0685%非流動(dòng)資產(chǎn)固定資產(chǎn)凈額44,136.3443,757.4530,866.0516.6333%16.3841%11.7195%0.2492%4.6646%在建工程1,675.8178.448,969.940.6316%0.0294%3.4058%0.6022%-3.3764%無形資產(chǎn)5,728.615,852.136,013.882.1589%2.1912%2.2834%-0.0323%-0.0922%商譽(yù)190.58190.58190.580.0718%0.0714%0.0724%0.0005%-0.0010%長(zhǎng)期待攤費(fèi)用132.92210.13122.850.0501%0.0787%0.0466%-0.0286%0.0320%遞延所得稅資產(chǎn)1,434.601,096.321,244.550.5406%0.4105%0.4725%0.1302%-0.0620%其他非流動(dòng)資產(chǎn)316.28254.38504.870.1192%0.0952%0.1917%0.0239%-0.0964%非流動(dòng)資產(chǎn)合計(jì)53,615.1351,439.4347,912.7120.2055%19.2605%18.1920%0.9450%1.0685%資產(chǎn)總計(jì)265,348.60267,072.07263,372.56100.0000%100.0000%100.0000%0.0000%0.0000%流動(dòng)負(fù)債短期借款54,000.0071,000.0076,000.0020.3506%26.5846%28.8565%-6.2340%-2.2719%應(yīng)付賬款2,560.321,998.902,414.290.9649%0.7484%0.9167%0.2164%-0.1682%預(yù)收款項(xiàng)1,464.30380.6449.70.5518%0.1425%0.1707%0.4093%-0.0282%應(yīng)付職工薪酬978.151,273.32800.30.3686%0.4768%0.3039%-0.1081%0.1729%應(yīng)交稅費(fèi)1,645.75904.21,679.090.6202%0.3386%0.6375%0.2817%-0.2990%應(yīng)付利息71.9794.37102.380.0271%0.0353%0.0389%-0.0082%-0.0035%其他應(yīng)付款11,086.237,875.064,087.334.1780%2.9487%1.5519%1.2293%1.3967%一年內(nèi)到期的非流動(dòng)負(fù)債3838380.0143%0.0142%0.0144%0.0001%-0.0002%其他流動(dòng)負(fù)債--200.67160.030.0751%0.0608%-0.0751%0.0144%流動(dòng)負(fù)債合計(jì)71,844.7283,765.1185,731.1327.0756%31.3642%32.5513%-4.2886%-1.1870%非流動(dòng)負(fù)債長(zhǎng)期借款851231610.0320%0.0461%0.0611%-0.0140%-0.0151%長(zhǎng)期遞延收益3,710.503,079.012,972.601.3983%1.1529%1.1287%0.2455%0.0242%非流動(dòng)負(fù)債合計(jì)3,795.503,202.013,133.601.4304%1.1989%1.1898%0.2315%0.0091%負(fù)債合計(jì)75,640.2286,967.1288,864.7328.5060%32.5632%33.7411%-4.0572%-1.1779%所有者權(quán)益實(shí)收資本(或股本)33,095.1633,095.1633,095.1612.4723%12.3918%12.5659%0.0805%-0.1741%資本公積83,452.7783,255.8482,961.7431.4502%31.1735%31.4998%0.2767%-0.3262%盈余公積9,744.699,381.578,860.153.6724%3.5127%3.3641%0.1597%0.1486%未分配利潤(rùn)53,998.7148,354.8847,556.8520.3501%18.1056%18.0569%2.2445%0.0487%歸屬于母公司股東權(quán)益合計(jì)180,291.34174,087.45172,473.9167.9451%65.1837%65.4867%2.7614%-0.3030%少數(shù)股東權(quán)益9,417.036,017.502,033.923.5489%2.2531%0.7723%1.2958%1.4809%所有者權(quán)益(或股東權(quán)益)合計(jì)189,708.38180,104.95174,507.8371.4940%67.4368%66.2589%4.0572%1.1779%負(fù)債和所有者權(quán)益(或股東權(quán)益)總計(jì)265,348.60267,072.07263,372.56100.0000%100.0000%100.0000%0.0000%0.0000%項(xiàng)目2017年2016年2015年2017年2016年2015年2017年對(duì)2016年變動(dòng)情況2016年對(duì)2015年變動(dòng)情況流動(dòng)資產(chǎn)貨幣資金8,058.577,988.9116,180.233.0370%3.0333%6.1435%0.0037%-3.1102%應(yīng)收票據(jù)6,963.457,929.822.6243%3.0109%2.6243%-3.0109%應(yīng)收賬款18,721.1520,145.1217,256.307.0553%7.5430%6.5520%-0.4876%0.9909%預(yù)付款項(xiàng)1,145.551,398.878,449.790.4317%0.5238%3.2083%-0.0921%-2.6845%其他應(yīng)收款865.661,050.701,683.430.3262%0.3934%0.6392%-0.0672%-0.2458%存貨166,623.35162,178.11144,865.3462.7941%60.7245%55.0040%2.0697%5.7205%一年內(nèi)到期的非流動(dòng)資產(chǎn)--15.12--0.0057%-0.0057%0.0057%其他流動(dòng)資產(chǎn)9,355.7314,745.6419,094.953.5258%5.5212%7.2502%-1.9954%-1.7289%流動(dòng)資產(chǎn)合計(jì)211,733.46215,632.64215,459.8479.7945%80.7395%81.8080%-0.9450%-1.0685%非流動(dòng)資產(chǎn)固定資產(chǎn)凈額44,136.3443,757.4530,866.0516.6333%16.3841%11.7195%0.2492%4.6646%在建工程1,675.8178.448,969.940.6316%0.0294%3.4058%0.6022%-3.3764%無形資產(chǎn)5,728.615,852.136,013.882.1589%2.1912%2.2834%-0.0323%-0.0922%商譽(yù)190.58190.58190.580.0718%0.0714%0.0724%0.0005%-0.0010%長(zhǎng)期待攤費(fèi)用132.92210.13122.850.0501%0.0787%0.0466%-0.0286%0.0320%遞延所得稅資產(chǎn)1,434.601,096.321,244.550.5406%0.4105%0.4725%0.1302%-0.0620%其他非流動(dòng)資產(chǎn)316.28254.38504.870.1192%0.0952%0.1917%0.0239%-0.0964%非流動(dòng)資產(chǎn)合計(jì)53,615.1351,439.4347,912.7120.2055%19.2605%18.1920%0.9450%1.0685%資產(chǎn)總計(jì)265,348.60267,072.07263,372.56100.0000%100.0000%100.0000%0.0000%0.0000%流動(dòng)負(fù)債短期借款54,000.0071,000.0076,000.0020.3506%26.5846%28.8565%-6.2340%-2.2719%應(yīng)付賬款2,560.321,998.902,414.290.9649%0.7484%0.9167%0.2164%-0.1682%預(yù)收款項(xiàng)1,464.30380.6449.70.5518%0.1425%0.1707%0.4093%-0.0282%應(yīng)付職工薪酬978.151,273.32800.30.3686%0.4768%0.3039%-0.1081%0.1729%應(yīng)交稅費(fèi)1,645.75904.21,679.090.6202%0.3386%0.6375%0.2817%-0.2990%應(yīng)付利息71.9794.37102.380.0271%0.0353%0.0389%-0.0082%-0.0035%其他應(yīng)付款11,086.237,875.064,087.334.1780%2.9487%1.5519%1.2293%1.3967%一年內(nèi)到期的非流動(dòng)負(fù)債3838380.0143%0.0142%0.0144%0.0001%-0.0002%其他流動(dòng)負(fù)債--200.67160.030.0751%0.0608%-0.0751%0.0144%流動(dòng)負(fù)債合計(jì)71,844.7283,765.1185,731.1327.0756%31.3642%32.5513%-4.2886%-1.1870%非流動(dòng)負(fù)債長(zhǎng)期借款851231610.0320%0.0461%0.0611%-0.0140%-0.0151%長(zhǎng)期遞延收益3,710.503,079.012,972.601.3983%1.1529%1.1287%0.2455%0.0242%非流動(dòng)負(fù)債合計(jì)3,795.503,202.013,133.601.4304%1.1989%1.1898%0.2315%0.0091%負(fù)債合計(jì)75,640.2286,967.1288,864.7328.5060%32.5632%33.7411%-4.0572%-1.1779%所有者權(quán)益實(shí)收資本(或股本)33,095.1633,095.1633,095.1612.4723%12.3918%12.5659%0.0805%-0.1741%資本公積83,452.7783,255.8482,961.7431.4502%31.1735%31.4998%0.2767%-0.3262%盈余公積9,744.699,381.578,860.153.6724%3.5127%3.3641%0.1597%0.1486%未分配利潤(rùn)53,998.7148,354.8847,556.8520.3501%18.1056%18.0569%2.2445%0.0487%歸屬于母公司股東權(quán)益合計(jì)180,291.34174,087.45172,473.9167.9451%65.1837%65.4867%2.7614%-0.3030%少數(shù)股東權(quán)益9,417.036,017.502,033.923.5489%2.2531%0.7723%1.2958%1.4809%所有者權(quán)益(或股東權(quán)益)合計(jì)189,708.38180,104.95174,507.8371.4940%67.4368%66.2589%4.0572%1.1779%負(fù)債和所有者權(quán)益(或股東權(quán)益)總計(jì)265,348.60267,072.07263,372.56100.0000%100.0000%100.0000%0.0000%0.0000%1.2016年企業(yè)資金總額為267072.07億元，比2015年的總金額增加了3699.51億元，增長(zhǎng)了2.5%。4047。其次，與2015年相比，共同負(fù)資產(chǎn)負(fù)債表份額在2016年成為資產(chǎn)，流動(dòng)收益為1.728億元。0.802%-在2016年，與負(fù)債無關(guān)的負(fù)債數(shù)量增加了35.276億例。3391。因此，一般資本和負(fù)債。在2016年流產(chǎn)的情況下，所謂總價(jià)值為2015年，那么大的存貨，那么多的商品，預(yù)付款，混合財(cái)產(chǎn)，收費(fèi)。其中，儲(chǔ)備增加到770000盧布。2002-2003兩年期，該方案的總產(chǎn)出為5.738億元，比2002-2003兩年期的5.738億元減少了5.795億元，即減少了8.9132億元，即減少了5.0255%，總產(chǎn)量減少了3102%；流產(chǎn)數(shù)減少了4349.31萬人，下降了0.022773%。這導(dǎo)致了總的供資減少。總干事的這一數(shù)字為6514%；82000，高于16.7407。0969。一）在2016年和2015年的非核心資源中，非負(fù)債、遞延所得稅和盈余也將是固定凈額。其中，凈產(chǎn)量增加12891400萬噸。而最高限額為48947%，比1999年增加891萬人。俄羅斯聯(lián)邦總統(tǒng)（千元）（千元）（單位：千元）（千元）2002-2003兩年期的支出總額為50563%；6896%的資金總額減少。0.614%。（一）負(fù)債變更理論與2015年相比，企業(yè)減幅1897.6萬，降幅至！1354%。其次，聯(lián)合負(fù)極表享受平等，責(zé)任，海流和20165，減去2016更多或更少。966.02大，降到最低！2932%的總責(zé)任下降。與2015年相比，流量減少了68%。1831年，總負(fù)增長(zhǎng)。0260。這意味著更多的權(quán)利和利益是負(fù)的。如果出現(xiàn)逆流，如果2016年的總損失比2015年大，則應(yīng)納稅工人的工資和基金結(jié)余將減少。應(yīng)收款和臨時(shí)貸款。其中，工人的報(bào)酬增加了373萬元。-減少7.749億元的稅收；（千元）在這方面，委員會(huì)建議締約國(guó)：（千元）頁：1領(lǐng)土總長(zhǎng)度為220萬平方公里。（千元）頁：15789%的總金額。8985。（以英語發(fā)言）2016年，與2015年總損失相當(dāng)大的一年相比，延期付款包括38年的壽命，其中包括下降到23.6025%，這導(dǎo)致了總的責(zé)任減少。遞延費(fèi)用增加106萬元，主要原因是：0404。（二）分析所有人的權(quán)利和利益2016年企業(yè)所有者權(quán)益為1.849.95億元，與2015年相比，企業(yè)所有者權(quán)益為5.9712億元，與2010年相比，企業(yè)所有者權(quán)益為5.972億元。項(xiàng)目哈藥集團(tuán)股份有限公司益盛藥業(yè)股份有限公司2017年2016年2015年2017年2016年2015年流動(dòng)資產(chǎn)合計(jì)9,072,904,006.7410,059,427,776.118,342,684,455.512,117,334,600.002,156,326,400.002,154,598,400.00非流動(dòng)資產(chǎn)合計(jì)4,626,429,341.454,993,317,135.575,423,324,252.62536,151,300.00514,394,300.00479,127,100.00流動(dòng)負(fù)債合計(jì)5,642,687,643.266,069,641,714.185,594,057,332.51718,447,200.00837,651,100.00857,311,300.00非流動(dòng)負(fù)債合計(jì)575,057,300.58684,999,120.71688,945,177.9937,955,000.0032,020,100.0031,336,000.00所有者權(quán)益合計(jì)7,481,588,404.358,298,104,076.797,483,006,197.631,897,083,800.001,801,049,500.001,745,078,300.00資產(chǎn)總計(jì)/權(quán)益總計(jì)13,699,333,348.1915,052,744,911.6813,766,008,708.132,653,486,000.002,670,720,700.002,633,725,600.00流動(dòng)資產(chǎn)構(gòu)成比重（%）66.2366.8360.679.7980.7481.81非流動(dòng)資產(chǎn)構(gòu)成比重（%）33.7733.1739.420.2119.2618.19流動(dòng)負(fù)債構(gòu)成比重（%）41.1940.3240.6427.0831.3632.55非流動(dòng)負(fù)債構(gòu)成比重（%）4.24.5551.431.21.19所有者權(quán)益構(gòu)成比重（%）54.6155.1354.3671.4967.4466.26項(xiàng)目哈藥集團(tuán)股份有限公司益盛藥業(yè)股份有限公司同行業(yè)平均數(shù)差異額2017年2016年2015年2017年2016年2015年2017年2016年2015年2017年2016年2015年流動(dòng)資產(chǎn)構(gòu)成比重（%）66.2366.8360.679.7980.7481.8167.7466.4866.0311.212.3813.41非流動(dòng)資產(chǎn)構(gòu)成比重（%）33.7733.1739.420.2119.2618.1932.2633.5233.97-10.75-12.38-13.41流動(dòng)負(fù)債構(gòu)成比重（%）41.1940.3240.6427.0831.3632.5528.2229.4730.08-4.36-7.09-7非流動(dòng)負(fù)債構(gòu)成比重（%）4.24.5551.472.042.243.794.18-1.13所有者權(quán)益構(gòu)成比重（%）54.6155.1354.3671.4967.4466.2669.8168.4967.670.582.318.14項(xiàng)目金額結(jié)構(gòu)2017年2016年2015年2017年2016年2015年2017年與2016年的差異2016年與2015年的差異無成本負(fù)債應(yīng)付賬款22,624,812.12347,317,834.7226,938,290.692.8302%28.4545%3.1159%-25.6242%25.3385%預(yù)收款項(xiàng)2,461,375.391,447,607.631,277,764.800.3079%0.1186%0.1478%0.1893%-0.0292%應(yīng)付職工薪酬5,546,674.659,765,002.496,409,106.000.6939%0.8000%0.7413%-0.1062%0.0587%無成本負(fù)債合計(jì)30,632,862.16358,530,444.8434,625,161.493.8320%29.3731%4.0051%-25.5411%25.3680%低成本負(fù)債短期借款540,000,000.00710,000,000.00760,000,000.0067.5512%58.1677%87.9090%9.3835%-29.7413%應(yīng)交稅費(fèi)15,514,103.465,785,286.2513,565,904.001.9407%0.4740%1.5692%1.4668%-1.0952%應(yīng)付利息2,060,327.101,473,430.56930,416.670.2577%0.1207%0.1076%0.1370%0.0131%其他應(yīng)付款182,954,997.39116,616,649.2627,565,740.0622.8867%9.5540%3.1885%13.3328%6.3654%一年內(nèi)到期的非流動(dòng)負(fù)債380,000.00380,000.00380,000.000.0475%68.3475%0.0440%-68.2999%68.3035%低成本負(fù)債合計(jì)740,909,427.95834,255,366.07802,442,060.7392.6839%68.3475%92.8182%24.3365%-24.4708%高成本負(fù)債長(zhǎng)期借款850,000.001,230,000.001,610,000.000.1063%0.1008%0.1862%0.0056%-0.0855%其他流動(dòng)負(fù)債1,327,669.591,249,891.740.0000%0.1088%0.1446%-0.1088%-0.0358%遞延收益27,001,291.1725,265,862.5924,603,532.183.3777%2.0699%2.8459%1.3078%-0.7759%高成本負(fù)債合計(jì)27,851,291.1727,823,532.1827,463,423.923.4841%2.2795%3.1767%1.2046%-0.8972%負(fù)債合計(jì)799,393,581.281,220,609,343.09864,530,646.14100.0000%100.0000%100.0000%0.0000%0.0000%資產(chǎn)結(jié)構(gòu)的分析評(píng)價(jià)2017年，益生制藥有限公司使用非流動(dòng)資金2117.3萬元、615.3萬元、2653.8萬元。其中，流動(dòng)資金占79.79%，非流動(dòng)資金占2.1%，河南股份有限公司公共資金907.24萬元，非流通股4293.45元，流動(dòng)資金1369.93萬元，流動(dòng)資金占66.23%。難民占33.77%，北京同仁堂股份有限公司使用4683168.824.57元，非流動(dòng)資金9605.28元，生產(chǎn)107081329200039元，難民占78.49%，非難民占21.5%，與此同時(shí)，溫某股份有限公司成為哈爾濱醫(yī)藥企業(yè)的總裁。上面寫著。2016年，益生藥業(yè)有限公司使用非流動(dòng)資金215636.64萬元，51439.43萬元，占非負(fù)資本的9.26%，河南公司1555594776.11元，非流動(dòng)股417135.57元，非流動(dòng)公司資本150000271.68元，流動(dòng)人口66.83%，非流動(dòng)資19元，322778元元非流動(dòng)資金607大元。60元，現(xiàn)金流量78.86%，非流動(dòng)資金21.1%。與同哲，文佳股份有限公司已成為哈爾濱制藥企業(yè)的一部分。我是這家有限公司的總裁。2015年，益生制藥使用非流動(dòng)資金215459.84萬元、47917100元、263元、3725600元、80.81%和8.9%，使用非流動(dòng)資金834255.51元和54256200元。資本流動(dòng)率為60.60%，非流動(dòng)率為39.40%。北京同仁堂股份有限公司使用113986267.57元，非流動(dòng)資金29472873.81元，生產(chǎn)資金43399236.38元，資本金79.44%，非流動(dòng)資金20.56%。溫某股份有限公司任哈爾濱醫(yī)藥股份有限公司董事長(zhǎng)。移動(dòng)與2017年相比，2017年的負(fù)增長(zhǎng)率分別為79.79%、80.74%、95%和20%。21%。2016年，非負(fù)債率分別為90%和26%。2017年競(jìng)爭(zhēng)激烈，2016年達(dá)到95%。產(chǎn)權(quán)結(jié)構(gòu)小，公司資本結(jié)構(gòu)規(guī)范。與2015年相比，2016年為負(fù)，分別為80.74%、81.81%、07%、9/10。2015年，這一比例為18.19%，2016年和2015年的這一比例很長(zhǎng)，是一場(chǎng)戰(zhàn)斗，公眾的這一比例為07%，并且做出了財(cái)政裁決。兩個(gè)。負(fù)所有者權(quán)益分析安靜的2017年，益生公流動(dòng)資金71844.72萬元，減少3795萬元，所有者權(quán)益1878.38萬元，利潤(rùn)2653.48萬元。結(jié)果表明：電流型故障占7.08%，非電流型故障占7.8%，占43%。71.49%的業(yè)主，56876442.26元，575057元，負(fù)30.58元，74815884.45元，369.10元，19%，4.20%，54.61%。2017年，同仁堂股份有限公司446312110.39元。從那以后，068797176。人民幣13616元。所有者權(quán)益05.95元，所有者權(quán)益1013920元，708.39元，流動(dòng)資金23元。86%，無電流為5。分別為76%和70%。占39%，總的來說，沈的股本是一門學(xué)問。2016年，公司流動(dòng)資金837651萬元，非流動(dòng)負(fù)32001元，所有者權(quán)益181099元，利潤(rùn)2670700元，流動(dòng)31元。36%，非流動(dòng)31。2016年分別為36%、20%、67.44%、0961717、8元。非負(fù)債684999元，減去120.71元。所有者權(quán)益82984076.79元，利潤(rùn)152711.68元，負(fù)電流40元。32%，非電流，so4。固定結(jié)構(gòu)5戶，業(yè)主50.13%，2016同仁堂股份有限公司本期負(fù)392129416.25元，非本期負(fù)190.42元。四、資產(chǎn)負(fù)債表比率分析1、短期償債能力分析益盛藥業(yè)合并資產(chǎn)負(fù)債表短期償債能力分析編制單位：益盛藥業(yè)編制時(shí)間：2018年4月25日單位：項(xiàng)目201520162017營(yíng)運(yùn)資本129728.71131867.53139888.74流動(dòng)比率251.32%257.43%294.71%速動(dòng)比率82.34%63.81%62.79%現(xiàn)金比率18.87%9.53%11.21%益盛藥業(yè)合并資產(chǎn)負(fù)債表長(zhǎng)期償債能力分析編制單位：益盛藥業(yè)編制時(shí)間：2018年4月25日單位：項(xiàng)目201520162017資產(chǎn)負(fù)債率33.74%32.56%28.51%產(chǎn)權(quán)比率50.92%48.29%39.87%有形凈值債務(wù)率52.74%49.91%41.11%資本負(fù)債率33.74%32.56%28.51%五、資產(chǎn)負(fù)債表項(xiàng)目分析1、流動(dòng)資產(chǎn)的主要項(xiàng)目分析2017年2016年2015年應(yīng)付賬款期初1998.92414.2913459.83期末13459.831998.92414.29應(yīng)收賬款期初20145.1217256.316987.35期末18721.1520145.1217256.3營(yíng)業(yè)收入103444.2493901.2681959.81應(yīng)收賬款周轉(zhuǎn)期1916.31081807.65641723.2702應(yīng)付賬款周轉(zhuǎn)期1251.25934036.9974986.0416（3）應(yīng)付賬款2、非流動(dòng)資產(chǎn)的主要項(xiàng)目分析（1）固定資產(chǎn)=1\*GB3①固定資產(chǎn)規(guī)模分析=4\*GB3④周轉(zhuǎn)率分析周轉(zhuǎn)率分析固定資產(chǎn)凈額44136.3443757.4530866.05銷售收入103444.2493901.2681959.81周轉(zhuǎn)率42.67%45.60%37.66%（2）在建工程=1\*GB3①周轉(zhuǎn)率分析周轉(zhuǎn)率分析在建工程1675.8178.448969.94銷售收入103444.2493901.2681959.81周轉(zhuǎn)率1.62%0.08%10.94%利潤(rùn)表水平分析項(xiàng)目2017年2016年2015年2017年與2016年相比2016年與2015年相比較變動(dòng)額變動(dòng)率變動(dòng)額變動(dòng)率一、營(yíng)業(yè)總收入103,444.2493,901.2681,959.819542.9810.1628%11941.4514.5699%二、營(yíng)業(yè)總成本95,239.3793,116.9281,762.422122.452.2793%11354.5013.8872%營(yíng)業(yè)成本26,865.1124,909.9921,739.651955.127.8487%3170.3414.5832%營(yíng)業(yè)稅金及附加1,299.681,394.741,106.53-95.06-6.8156%288.2126.0463%銷售費(fèi)用53,211.6351,781.0145,282.761430.622.7628%6498.2514.3504%管理費(fèi)用9,307.958,310.568,515.61997.3912.0015%-205.05-2.4079%財(cái)務(wù)費(fèi)用2,653.043,395.293,830.21-742.25-21.8612%-434.92-11.3550%資產(chǎn)減值損失1,901.963,325.331,287.66-1423.37-42.8039%2037.67158.2460%公允價(jià)值變動(dòng)收益投資收益--20172.09-21.00-1.00-152.09-88.3782%其中:對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益匯兌收益三、營(yíng)業(yè)利潤(rùn)10,102.53804.34369.489298.191156.0024%434.86117.6951%加:營(yíng)業(yè)外收入1432,563.051,170.41-2420.05-94.4207%1392.64118.9874%減：營(yíng)業(yè)外支出475.43321.7