从财务报表看行业特征

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1、从财务报表看行业特征——十个行业的综合分析财务报表既反映了企业的财务状况，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取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秘密和混杂在字里行间的真相，首先就必须识别行业经济特征。基于上述考虑，根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

2、较分析其资产负债比例和盈利能力，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证监会行业分类A.农林牧渔业B.采掘业C.制造业E.建筑业F.交通运输业G.信息技术业H.批发和零售贸易业I.金融、保险业J.房地产业K.社会服务业代表公司东方园林恒源煤电美的电器中铁二局东方航空东方通信重庆百货工商银行万科西安旅游货币资金59.22%8.33%12.18%9.76%3.04%40.73%22.58%2.02%16.7

3、2%17.09%交易性金融资产0.%0.%0.09%0.%0.00%1.25%0.%3.52%0.00%0.%应收票据0.%9.33%17.21%0.65%0.%1.%0.07%0.%0.%0.%应收账款13.84%1.49%14.74%25.12%1.9%12.32%0.23%0.%0.52%1.77%预付货款0.%0.51%2.55%10.32%0.52%0.1%4.7%0.%6.35%2.13%其他应收款1.88%0.35%1.13%6.46%2.12%0.7%0.47%0.%5.66%1.97%存货22.97%1.67%18.41%34.11%1.29%6.92%23

4、.1%0.%65.46%24.16%流动资产合计97.91%21.68%66.75%87.83%9.53%63.07%51.14%5.54%94.71%47.17%可供出售金融资产0.%0.%0.00%0.%0.00%0.%0.%8.06%0.12%0.%持有至到期投资0.%0.%0.%0.%0.%2.27%0.%12.7%0.%0.65%长期投资0.4%0.%2.22%1.32%1.6%20.26%1.98%0.31%2.88%3.31%固定资产1.41%40.08%17.99%7.02%77.42%13.95%40.93%0.72%0.99%36.75%在建工程0.%16

5、.06%1.54%1.44%8.09%0.65%0.36%0.%0.43%4.11%1.41%56.33%19.52%8.46%85.5%14.61%41.28%0.79%1.42%41.%固定资产合计无形资产0.02%18.76%3.86%0.33%1.95%1.34%0.96%0.%0.06%7.67%非流动资产合计2.09%78.32%33.25%12.17%90.47%36.93%48.86%94.46%5.29%52.83%资产总计100.%100.%100.%100.%100.%100.%100.%100.%100.%100.%结构资产负债表（占负债和股东权益比例

6、）短期借款7.12%1.48%1.7%9.9%11.67%0.%0.%8.50%0.86%13.04%应付账款14.09%6.33%29.11%25.3%11.77%9.09%26.27%0.31%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%流动负债合计24.88%36.71%59.57%78

7、.81%49.52%20.87%64.88%92.35%49.46%54.4%非流动负债合计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.%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