资产负债表水平、垂直分析表模板（苏宁电器）
本文将主要以“苏宁电器资产负债表水平、垂直分析表”为例告大家资产负债表水平分析和垂直分析表如何做？下面请听威廉希尔app 会计从业考试频道编辑为您带来的详细介绍：
| 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% | 146.96% |
| 交易性金融资产 | |||||
| 应收票据 | 3,514 | -3,514 | -100.00% | -100.00% | |
| 应收账款 | 1,663,471 | 1,430,653 | 232,818 | 16.27% | 16.27% |
| 预付款项 | 1,346,002 | 711,943 | 634,059 | 89.06% | 89.06% |
| 应收利息 | 34,917 | 22,492 | 12,425 | 55.24% | 55.24% |
| 应收股利 | 17,089 | 17,089 | |||
| 其他应收款 | 1,059,115 | 206,741 | 852,374 | 412.29% | 412.29% |
| 存货 | 5,960,525 | 5,843,150 | 117,375 | 2.01% | 2.01% |
| 其他流动资产 | 22,224 | 27,048 | -4,824 | -17.83% | -17.83% |
| 流动资产合计 | 27,105,799 | 25,130,164 | 1,975,635 | 7.86% | 7.86% |
| 非流动资产 | |||||
| 长期应收款 | 5,840,369 | 5,840,369 | |||
| 长期股权投资 | 4,704,374 | -4,704,374 | -100.00% | -100.00% | |
| 投资性房地产 | |||||
| 固定资产 | 671,621 | 685,132 | -13,511 | -1.97% | -1.97% |
| 在建工程 | 650,079 | 336,764 | 313,315 | 93.04% | 93.04% |
| 无形资产 | 266,852 | 267,988 | -1,136 | -0.42% | -0.42% |
| 开发支出 | 81,035 | 58,513 | 22,522 | 38.49% | 38.49% |
| 长期待摊费用 | 126,335 | 83,941 | 42,394 | 50.50% | 50.50% |
| 递延所得税资产 | 31,063 | 62,506 | -31,443 | -50.30% | -50.30% |
| 非流动资产合计 | 7,667,354 | 6,199,218 | 1,468,136 | 23.68% | 23.68% |
| 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% |
| 一年内到期的非流动负债 | 9,709 | 8,970 | 739 | 8.24% | 0.00% |
| 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 | |||||
| 其他非流动负债 | 318,070 | 182,603 | 135,467 | 74.19% | 0.43% |
| 非流动负债合计 | 318,070 | 182,603 | 135,467 | 74.19% | 0.43% |
| 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 | |||||
| 归属于母公司股东权益合计 | 12,102,408 | 11,257,224 | 845,184 | 7.51% | 2.70% |
| 少数股东权益 | |||||
| 股东权益合计 | 12,102,408 | 11,257,224 | 845,184 | 7.51% | 2.70% |
| 负债及股东权益总计 | 34,773,153 | 31,329,382 | 3,443,771 | 10.99% | 10.99% |
知道如何做资产负债表水平分析表格后，或许您还需要对资产负债表进行水平分析，那么请看：如何对资产负债表进行水平分析?
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