2010级综合性课程设计—2013年企业财务综合分析专业名称：经管系会计专业班级：学号：姓名:指导教师：一公司简介湖南金健米业股份有限公司（600127）于1988年5月6日在上海交易所上市，属于粮食及饲料加工业。经营范围为开发、生产、销售定型包装粮油及制品、食品包装材料，经营商品和技术的进出口业务主营业务包括开发、生产、销售优质粮油及制品、新型食品、农副产品、油质化工产品、优质稻种子，宾馆餐饮和公司自产产品及技术设备进出口业务。二、湖南金健米业股份财务报表分析（一）资产负债表合并资产负债表2012年12月31日编制单位：湖南金健米业股份有限公司单位：元币种：人民币项目2011.12.312012.12.31增或减结构金额百分比2011年2012年流动资产：货币资金159,786,058.91115,798,830.50-43,987,228.41-27.53%11.49%8.55%结算备付金拆出资金交易性金融资产应收票据28,261,167.4230,367,140.562,105,973.147.45%2.03%2.24%应收账款75,727,565.8462,418,986.13-13,308,579.71-17.57%5.44%4.61%预付款项55,636,123.7951,176,074.74-4,460,049.05-8.02%4.00%3.78%应收保费应收分保账款应收分包合同准备金应收利息应收股利其他应收款7,422,611.775,839,994.09-1,582,617.68-21.32%0.53%0.43%买入返售金融资产存货331,473,195.36411,167,780.2079,694,584.8424.04%23.83%30.37%一年内到期的非流动资产其他流动资产18,951,233.6716,409,570.39-2,541,663.28-13.41%3.33%3.20%流动资产合计677,257,956.76693,178,376.6115,920,419.852.35%48.68%51.19%非流动资产：发放委托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33,157,456.8633,930,017.45772,560.592.33%2.38%2.51%投资性房地产固定资产592,633,128.26548,731,366.53-43,901,761.73-7.41%42.60%40.53%在建工程3,616,571.96285,240.00-3,331,331.96-92.11%0.26%0.02%工程物资固定资产清理生产性生物资产12,136,091.6011,005,147.55-1,130,944.05-9.32%0.87%0.81%油气资产无形资产68,695,085.9761,905,482.36-6,789,603.61-9.88%4.94%4.57%开发支出商誉长期待摊费用3,166,532.853,105,412.77-61,120.08-1.93%0.23%0.23%递延所得税资产585,314.13378,586.25-206,727.88-35.32%0.04%0.03%其他非流动资产1,500,000.001,500,000.000.00%0.11%非流动资产合计713,990,181.63660,841,252.91-53,148,928.72-7.44%51.32%48.81%资产总计1,391,248,138.391,354,019,629.52-37,228,508.87-2.68%100.00%100.00%流动负债：短期借款569,800,000.00512,140,000.00-57,660,000.00-10.12%40.96%37.82%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应付票据应付账款44,736,280.0351,664,958.126,928,678.0915.49%3.22%3.82%预收款项42,827,350.4040,654,387.00-2,172,963.40-5.07%3.08%3.00%卖出回购金融资产款应付手续费及佣金应付职工薪酬16,916,804.2813,929,720.54-2,987,083.74-17.66%1.22%1.03%应交税费9,181,725.146,894,288.24-2,287,436.90-24.91%0.66%0.51%应付利息应付股利其他应付款56,911,776.8535,989,401.32-20,922,375.53-36.76%4.09%2.66%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一年内到期的非流动负债10,000,000.0047,000,000.0037,000,000.00370.00%0.72%3.47%其他流动负债流动负债合计750,373,936.70708,272,755.22-42,101,181.48-5.61%53.22%52.31%非流动负债：长期借款130,617,245.00134,341,790.003,724,545.002.85%9.39%9.92%应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动资产14,500,000.008,694,187.30-5,805,812.70-40.04%1.04%0.64%非流动负债合计145,117,245.00143,035,977.30-2,081,267.70-1.43%10.43%10.56%负债合计895,491,181.70851,308,732.52-44,182,449.18-4.93%64.37%62.87%所有者权益（或股东权益）：实收资本（或股本）544,459,617.00544,459,617.000.000.00%39.13%40.21%资本公积172,944,606.65172,944,606.650.000.00%12.43%12.77%减：库存股专项储备盈余16,315,761.2416,315,761.240.000.00%1.17%1.20%公积一般风险准备未分配利润-24...
