企业财务报表分析2011-4-14贵州茅台与四川五粮液2005-2010资产负债质量分析报告200841155安思恒200809033沈宜凡目录<综述>:.............................................................................................4<分析方式>:......................................................................................5<具体分析>..........................................................................................5一.资产项目质量分析........................................................................51.流动资产部分对比分析.................................................................5(1)货币资金.................................................................................................5(2)应收票据.................................................................................................6(3)应收账款.................................................................................................6(4)其他应收款.............................................................................................7(5)存货...........................................................................................72.非流动资产部分质量分析...........................................................9(6)固定资产.................................................................................................9(7)在建工程.................................................................................................9(8)无形资产...............................................................................................10(9)长期待摊费用和递延所得税资产........................................................10(10)资产减值准备..........................................................................10二.负债项目质量分析......................................................................111.流动负债部分对比分析...............................................................11(1)应收票据...............................................................................................11(2)应收账款...............................................................................................12(3)预收款项...............................................................................................12(4)应缴税费...............................................................................................12(5)应付股利...................................................................................122.非流动负债部分质量分析.........................................................13(1)长期应付款与专项应付款....................................................................13(2)递延所得税负债...................................................................................133.所有者权益项目质量分析...........................................................13(1)实收资本(或股本)...........................................................................13(2)资本公积...............................................................................................14(3)盈余公积和未分配利润.......................................................................14三.有关财务比率的分析..................................................................15(1)流动比率...............................................................................................1...