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1、从财务报表看行业特征K个行业的综合分析财务报衣既反映r企业的财务状况，同时也是企业经营状况的综合反映,分析财务报表，是企业利益相关者获得有关信息的重要手段和渠道，他们希望从一系列的财务报表中得出多种财务关系，而统领这些财务关系的关键正是行业的经济特征。因此，要有效分析企业财务报表，挖掘掩埋在数字背后的隐私和混杂在字里行间的真相，首先就必需识别行业经济特征。基于上述考虑，依据证监会行业分类标准，从上市公司2009年度的财务报表中，分别选择了农林牧渔业、采掘业、制造业、建筑业、交通运输和仓储业、信息技术业、批发和零售贸易、金融保险业、房地产业、社会服务业中具有代表性的企业，比较分析其资产负债比例和
2、盈利实力，从而归纳总结各行业的特征。以下是行业代表企业资产负债表中的各个项目占企业总资产或负债和股东权益的结构百分比表以及利润表中的各项目占营业收入的结构百分比表：结构资产负债表（占总资产比例）报表日期：2009-12-31证监会A.农林B.采C.制E.建F.交G.信H.批发和I.金融、J.房K.社会行业分牧掘造业筑业通运息技零保险地服类渔业输业术业售业产务贸业业易业业代表公司东方园林恒源煤申.美的电器中铁二局东方航空东方通信M庆百狙工商银行万科西安旅游货币资59.8.312.19.763.0440.722.2.0216.17.金22%3%8%3%58%72%09%交易性0.090.001.2
3、53.520.0金融资0.%0.%0.%0.%0%0.%产应收票0.%9.317.20.650.%1.%0.00.%0.%0.%据3%1%7%应收账13.1.414.725.11.9%12.30.20.%0.51.7款84%9%4%2%2%3%2%7%预付货0.%0.52.5510.30.520.1%4.70.%6.32.1款1%2%5%3%其他应1.80.31.136.462.120.7%0.40.%5.61.9收款8%5%7%6%7%22.1.618.434.11.296.9223.65.24.存货97%7%1%1%1%0.%46%16%流淌资97.21.66.787.89.5363.05
4、1.5.5494.47.产合计91%68%5%3%7%14%71%17%可供出0.%0.%0.000.%0.000.%0.%8.060.10.%售金融资产%2%持有至2.2712.70.6到期投0.%0.%0.%0.%0.%0.%0.%5%资长期投0.40.%2.221.321.6%20.21.90.312.83.3资%6%8%8%1%固定资1.440.17.97.0277.413.940.0.720.936.产1%08%9%2%5%93%9%75%在建工0.%16.1.541.448.090.650.30.%0.44.1程06%6%3%1%固定资1.456.19.58.4685.514.64
5、1.0.791.441.产合计1%33%2%1%28%2%无形资0.018.3.860.331.951.340.90.%0.07.6产2%76%6%6%7%非流淌2.078.33.212.190.436.948.94.45.252.资产合9%32%5%7%7%3%86%6%9%83%计资产总100100100.100.100.100.100100.100100计.%结构资产负债表（占负债和股东权益比例）短期借7.11.41.7%9.9%11.60.%0.%8.500.813.款2%8%7%6%04%应付账款14.09%6.33%29.11%25.3%11.77%9.09%26.27%0.31%
6、11.85%2.97%应付票据0.%5.41%9.43%5.9%6.9%0.28%10.14%0.01%0.02%0.%预收账款0.06%3.64%3.18%22.32%2.09%1.85%7.24%0%23.06%33.83%其他应付款1.4%15.69%1.02%5.1%2.01%1.98%16.84%0%6.73%5.03%流淌负债合计24.88%36.71%59.57%78.81%49.52%20.87%64.88%92.35%49.46%54.4%非流淌负债合计0.01%34.65%0.22%3.02%45.46%0.99%0.%1.89%17.54%0.%长期负债0.%8.93%0
7、.%2.65%18.06%0.%0.%0.%12.72%0.%应付债券0.%0.%0.%0.%0.%0.%0.%0.64%4.21%0.%长期应付款0.01%25.72%0.%0.37%26.58%0.%0.%0.%0.%0.%长期负债合计0.01%34.65%0.%3.02%44.64%0.%0.%1.89%16.93%0.%负债合计24.9%71.36%59.8%81.83%94.98%21.85%64.88%94.24%67.%54.4%实收资3.53.66.575.6613.337.97.42.837.921.本3%6%6%6%9%35%未安排14.8.511.32.86-23.6.6
8、318.1.006.47.3利润33%8%2%6%4%8%股东权75.28.40.218.15.0278.135.5.7633.45.益合计1%64%7%5%12%6%负债及100100100.100.100.100.100100.100100股东权.%.%.%.%.%益合计结构损益表（占营业收入比例）报表口期：2009-12-31A.H.批J.K.农B.E.I.金社证监会林栗C.J建F.交G.信发和融、房会行业分牧掘造业筑通运息技零售保险地服类渔业业输业术业贸易业产务业业Ik业东恒中西代表公方美的铁东方东方重庆工商万安司园煤电器航空通信百货银行科旅林电局游营业收入100.%100.%100.
9、%100.%100.%100.%100.%100.%100.%100.%营业成本67.11%75.66%78.21%92.98%93.52%91.5%84.14%183.88%70.61%70.03%营业税金及附加3.21%1.41%0.13%2.92%2.56%0.51%0.7%11.08%7.37%2.03%销售费用0.%1.31%12.12%0.27%7.46%1.96%8.49%0.%3.1%18.91%管理费用10.74%7.26%3.51%1.75%3.86%5.68%4.14%62.06%2.95%7.79%财务费用0.57%0.92%0.47%0.21%4.12%-0.64%0.27%0.%1.17%0.58%
