苏宁电器资产负债表分析

苏宁电器资产负债表分析资产负债表水平分析表

项目2010年2009年变动情况对总资产影响

（%）

变动额变动百分比

流动资产

货币资金17,002,456 6,884,623 10,117,833 146.96% 32.30% 交易性金融资

产

应收票据3,514 -3,514 -100.00% -0.11% 应收账款1,663,471 1,430,653 232,818 16.27% 0.74% 预付款项1,346,002 711,943 634,059 89.06% 2.02% 应收利息34,917 22,492 12,425 55.24% 0.04% 应收股利17,089 17,089 0.05% 其他应收款1,059,115 206,741 852,374 412.29% 2.71% 存货5,960,525 5,843,150 117,375 2.01% 0.37% 其他流动资产 22,224 27,048 -4,824 -17.83% 0.02% 流动资产合计 27,105,799 25,130,164 1,975,635 7.86% 6.31% 非流动资产

长期应收款5,840,369 5,840,369 100.00% 18.64% 长期股权投资4,704,374 -4,704,374 -100.00% -15.02% 投资性房地产

固定资产671,621 685,132 -13,511 -1.97% -0.04% 在建工程650,079 336,764 313,315 93.04% 1.00% 无形资产266,852 267,988 -1,136 -0.42% -0.004% 开发支出81,035 58,513 22,522 38.49% 0.07% 长期待摊费用 126,335 83,941 42,394 50.50% 0.14% 递延所得税资

产

31,063 62,506 -31,443 -50.30% -0.10% 非流动资产合

计

7,667,354 6,199,218 1,468,136 23.68% 4.69% 资产总计34,773,153 31,329,382 3,443,771 10.99% 10.99% 流动负债

短期借款

应付票据12,443,543 10,922,769 1,520,774 13.92% 4.85% 应付账款3,034,684 3,524,856 -490,172 -13.91% -1.56% 预收款项6,210,151 4,969,417 1,240,734 24.97% 3.96% 应付职工薪酬 32,474 29,659 2,815 9.49% 0.01% 应交税费60,449 142,195 -81,746 -57.49% -0.26%

应付利息

应付股利

其他应付款552,130 287,669 264,461 91.93% 0.84%

一年内到期的

9,709 8,970 739 8.24% 0.00% 非流动负债

其他流动负债 9,535 4,020 5,515 137.19% 0.02%

流动负债合计 22,352,675 19,889,555 2,463,120 12.38% 7.86%

非流动负债

递延所得税负

债

其他非流动负

318,070 182,603 135,467 74.19% 0.43% 债

非流动负债合

318,070 182,603 135,467 74.19% 0.43% 计

负债合计22,670,745 20,072,158 2,598,587 12.95% 8.29%

股东权益

股本6,996,212 4,664,141 2,332,071 50.00% 7.44%

资本公积679,189 3,011,260 -2,332,071 -77.45% -7.44%

盈余公积517,465 517,465

未分配利润3,909,542 3,064,358 845,184 27.58% 2.70%

外币报表折算

差额

归属于母公司

12,102,408 11,257,224 845,184 7.51% 2.70% 股东权益合计

少数股东权益

股东权益合计 12,102,408 11,257,224 845,184 7.51% 2.70%

负债及股东权

34,773,153 31,329,382 3,443,771 10.99% 10.99% 益总计

资产负债表垂直分析

项目2010年2009年2010年2009年变动情况流动资产

货币资金17,002,4566,884,62348.9% 21.97% 26.92% 交易性金融资产

应收票据3,5140.01% 0.01% 应收账款1,663,4711,430,653 4.78% 4.57% 0.22% 预付款项1,346,002711,943 3.87% 2.27% 1.6%

应收利息34,91722,4920.10% 0.07% 0.03% 应收股利17,0890.05% 0.05% 其他应收款1,059,115206,741 3.05% 0.66% 2.39% 存货5,960,5255,843,15017.14% 18.65% -1.51% 其他流动资产22,22427,0480.06% 0.09% -0.02% 流动资产合计27,105,79925,130,16477.95% 80.21% -2.26% 非流动资产

长期应收款5,840,36916.80% 16.80% 长期股权投资4,704,37415.02% -15.02% 投资性房地产

固定资产671,621685,132 1.93% 2.19% -0.26% 在建工程650,079336,764 1.87% 1.07% 0.79% 无形资产266,852267,9880.77% 0.86% -0.09% 开发支出81,03558,5130.23% 0.19% 0.05% 长期待摊费用126,33583,9410.36% 0.27% 0.10% 递延所得税资产31,06362,5060.09% 0.20% -0.11% 非流动资产合计7,667,3546,199,21822.05% 19.79% 2.26% 资产总计34,773,15331,329,382100.00% 100.00% 0.00% 流动负债

短期借款

应付票据12,443,54310,922,76935.78% 34.86% 0.92% 应付账款3,034,6843,524,8568.73% 11.25% -2.52% 预收款项6,210,1514,969,41717.86% 15.86% 2.00% 应付职工薪酬32,47429,6590.09% 0.09% 0.00% 应交税费60,449142,1950.17% 0.45% -0.28% 应付利息

应付股利

其他应付款552,130287,669 1.59% 0.92% 0.67%

一年内到期的非流动负债9,7098,970

0.03% 0.03% 0.00%

其他流动负债9,5354,0200.03% 0.01% 0.01%