1、20202020年年梅梅花花生生物物科科技技集集团团股股份份有有限限公公司司(600873)(600873)财财务务分分析析报报告告学学院院： 经经济济管管理理学学院院专专业业： 财财务务管管理理班班级级： B19622B19622学学号号：2019406222720194062227姓姓名名：李李文文艳艳20202020年年0909月月0101日日至至1212月月2525日日20202020年年梅梅花花生生物物科科技技集集团团股股份份有有限限公公司司财财务务分分析析报报告告20202020年年0909月月0101日日至至1212月月2525日日要要求求与与成成绩绩评评定定办办法法序序号号项项
2、目目与与要要求求分分值值标标准准1资产负债表一般分析、水平分析、垂直分析、结合水平分析表和垂直分析表对于重要项目质量分析，具体分析内容见资产负债表水平分析和垂直分析表模板20202利润表般分析、水平分析、垂直分析、分部分项分析，结合水平分析表和垂直分析表对于重要项目质量分析，具体分析内容见利润表水平分析和垂直分析表模板20203现金流量表一般分析、水平分析、垂直分析、结合水平分析表和垂直分析表对于重要项目质量分析，具体分析内容见现金流量表水平分析和垂直分析表模板20204盈利能力、营运能力、偿债能力分析内容和要求见模板20205财务分析课程总结报告要求手写，分别从本门课程学习的主要内容，学习中
3、遇到的困难及问题，如何解决问题和困难的、本门课程的学习收获和不足之处等方面来撰写，字数不低于2500字2020本本门门课课程程期期末末成成绩绩合合计计100100权权重重% %实实际际得得分分20202020202020202020100100目目录录资产负债表分析1利润表分析3现金流量表分析6财务效率分析9财务分析课程总结报告12梅梅花花生生物物2019-20202019-2020年年资资产产负负债债表表水水平平分分析析表表单单位位：元元 % % 项目2019.12.312020.12.31变动额变动率%对总资产的影响%项目本身变动情况%该项目在总资产中的权重%货币资金125,400,715
4、,267.64136,413,143,859.8111,012,428,592.178.783.898.7844.32交易性金融资产955,208,583.58370,820,500.00(584,388,083.58)(61.18)(0.21)(61.18)0.34应收票据0.00-0.00应收账款8,513,334,545.088,738,230,905.44224,896,360.362.640.082.643.01预付款项2,395,610,555.263,129,202,003.24733,591,447.9830.620.2630.620.85其他应收款159,134,399.10
5、147,338,547.86(11,795,851.24)(7.41)(0.00)(7.41)0.06应收关联公司款0.00-0.00应收利息0.00-0.00应收股利0.00-0.00存货24,084,854,064.2927,879,505,159.393,794,651,095.1015.761.3415.768.51其中：消耗性生物资产0.00-0.00一年内到期的非流动资产445,397,710.390.00(445,397,710.39)(100.00)(0.16)(100.00)0.16其他流动资产23,091,144,216.6815,617,301,913.87(7,473,
6、842,302.81)(32.37)(2.64)(32.37)8.16流动资产合计213,364,040,964.83213,632,987,164.66268,946,199.830.130.100.1375.40可供出售金融资产0.00-0.00持有至到期投资0.00-0.00长期应收款0.00-0.00长期股权投资7,064,186,161.298,119,841,062.141,055,654,900.8514.940.3714.942.50投资性房地产498,648,691.85463,420,861.39(35,227,830.46)(7.06)(0.01)(7.06)0.18固定
7、资产19,121,930,757.0418,990,525,087.94(131,405,669.10)(0.69)(0.05)(0.69)6.76在建工程2,431,051,409.944,016,082,730.071,585,031,320.1365.200.5665.200.86工程物资0.00-0.00固定资产清理0.00-0.00生产性生物资产0.00-0.00油气资产0.00-0.00无形资产5,305,541,098.925,878,288,762.64572,747,663.7210.800.2010.801.87开发支出0.00-0.000.00商誉325,919,390.
8、58201,902,704.02(124,016,686.56)(38.05)(0.04)(38.05)0.12长期待摊费用2,718,105.358,567,923.505,849,818.15215.220.00215.220.00递延所得税资产12,541,085,078.0911,550,292,201.02(990,792,877.07)(7.90)(0.35)(7.90)4.43其他非流动资产948,328,035.13788,118,031.40(160,210,003.73)(16.89)(0.06)(16.89)0.34非流动资产合计69,608,116,450.4565,5
9、84,936,463.61(4,023,179,986.84)(5.78)(1.42)(5.78)24.60资资产产总总计计282,972,157,415.28279,217,923,628.27(3,754,233,787.01)(1.33)(1.33)(1.33)100.00短期借款15,944,176,463.0120,304,384,742.344,360,208,279.3327.351.5427.355.63交易性金融负债0.00-0.00应付票据25,285,207,843.8621,427,071,950.32(3,858,135,893.54)(15.26)(1.36)(15
10、.26)8.94应付账款41,656,815,752.4631,604,659,166.88(10,052,156,585.58)(24.13)(3.55)(24.13)14.72预收款项8,225,707,662.420.00(8,225,707,662.42)(100.00)(2.91)(100.00)2.91应付职工薪酬3,430,968,964.333,365,355,468.69(65,613,495.64)(1.91)(0.02)(1.91)1.21应交税费3,703,779,716.332,301,355,583.02(1,402,424,133.31)(37.86)(0.50)
11、(37.86)1.31应付利息-0.00-应付股利707,913.606,986,645.966,278,732.36886.930.00886.930.00其他应付款2,712,692,973.662,379,395,717.44(333,297,256.22)(12.29)(0.12)(12.29)0.96应付关联公司款0.000.000.000.00一年内到期的非流动负债0.000.000.000.00其他流动负债65,181,491,855.1464,382,254,283.54(799,237,571.60)(1.23)(0.28)(1.23)23.03流动负债合计169,568,3
12、00,209.60158,478,718,130.74(11,089,582,078.86)(6.54)(3.92)(6.54)59.92长期借款46,885,882.861,860,713,816.091,813,827,933.233,868.600.643,868.600.02应付债券0.00-0.00长期应付款0.00-0.00专项应付款0.00-0.00预计负债0.00-0.00递延所得税负债927,789,301.271,411,111,102.84483,321,801.5752.090.1752.090.33其他非流动负债0.000.000.00非流动负债合计1,356,200
13、,682.603,858,718,409.392,502,517,726.79184.520.88184.520.48负负债债合合计计170,924,500,892.20162,337,436,540.13(8,587,064,352.07)(5.02)(3.03)(5.02)60.40实收资本（或股本）6,015,730,878.006,015,730,878.000.000.000.000.002.13资本公积93,379,500.71121,850,280.6828,470,779.9730.490.0130.490.03盈余公积3,499,671,556.593,499,671,556
14、.590.000.000.000.001.24减：库存股-5,182,273,853.900.00-未分配利润93,794,643,539.49102,841,596,377.669,046,952,838.179.653.209.6533.15少数股东权益1,894,083,240.411,690,275,881.38(203,807,359.03)(10.76)(0.07)(10.76)0.67外币报表折算价差0.00-0.00非正常经营项目收益调整0.00-0.00归属母公司所有者权益（或股东权益）110,153,573,282.67115,190,211,206.765,036,637
15、,924.094.571.784.5738.93所有者权益（或股东权益）合计112,047,656,523.08116,880,487,088.144,832,830,565.064.311.714.3139.60负债和所有者（或股东权益）合计282,972,157,415.28279,217,923,628.27(3,754,233,787.01)(1.33)(1.33)(1.33)100.00梅梅花花生生物物2019-20202019-2020年年资资产产负负债债表表垂垂直直分分析析表表单单位位：元元 % %会计年度2019.12.312020.12.312019年垂直分析%2020年垂直
16、分析%变动情况%货币资金125,400,715,267.64136,413,143,859.8144495交易性金融资产955,208,583.58370,820,500.0000(0)应收票据0.00-0-应收账款8,513,334,545.088,738,230,905.44330预付款项2,395,610,555.263,129,202,003.24110其他应收款159,134,399.10147,338,547.8600(0)应收关联公司款0.00-0-应收利息0.00-0-应收股利0.00-0-存货24,084,854,064.2927,879,505,159.399101其中：消
17、耗性生物资产0.00-0-一年内到期的非流动资产445,397,710.39-0-其他流动资产23,091,144,216.6815,617,301,913.8786(3)流动资产合计213,364,040,964.83213,632,987,164.6675771可供出售金融资产0.00-0-持有至到期投资0.00-0-长期应收款0.00-0-长期股权投资7,064,186,161.298,119,841,062.14230投资性房地产498,648,691.85463,420,861.3900(0)固定资产19,121,930,757.0418,990,525,087.94770在建工程2
18、,431,051,409.944,016,082,730.07111工程物资0.00-0-固定资产清理0.00-0-生产性生物资产0.00-0-油气资产0.00-0-无形资产5,305,541,098.925,878,288,762.64220开发支出0.00-0-商誉325,919,390.58201,902,704.0200(0)长期待摊费用2,718,105.358,567,923.50000递延所得税资产12,541,085,078.0911,550,292,201.0244(0)其他非流动资产948,328,035.13788,118,031.4000(0)非流动资产合计69,608
19、,116,450.4565,584,936,463.612523(1)资资产产总总计计282,972,157,415.28279,217,923,628.271001000短期借款15,944,176,463.0120,304,384,742.34672交易性金融负债0.00-0-应付票据25,285,207,843.8621,427,071,950.3298(1)应付账款41,656,815,752.4631,604,659,166.881511(3)预收款项8,225,707,662.42-3-应付职工薪酬3,430,968,964.333,365,355,468.6911(0)应交税费3
20、,703,779,716.332,301,355,583.0211(0)应付利息-应付股利707,913.606,986,645.96000其他应付款2,712,692,973.662,379,395,717.4411(0)应付关联公司款0.00000一年内到期的非流动负债0.00000其他流动负债65,181,491,855.1464,382,254,283.5423230流动负债合计169,568,300,209.60158,478,718,130.746057(3)长期借款46,885,882.861,860,713,816.09011应付债券0.00-0-长期应付款0.00-0-专项应
21、付款0.00-0-预计负债0.00-0-递延所得税负债927,789,301.271,411,111,102.84010其他非流动负债0.00000非流动负债合计1,356,200,682.603,858,718,409.39011负负债债合合计计170,924,500,892.20162,337,436,540.136058(2)实收资本（或股本）6,015,730,878.006,015,730,878.00220资本公积93,379,500.71121,850,280.68000盈余公积3,499,671,556.593,499,671,556.59110减：库存股-5,182,273,
22、853.90-2-未分配利润93,794,643,539.49102,841,596,377.6633374少数股东权益1,894,083,240.411,690,275,881.3811(0)外币报表折算价差0.00-0-非正常经营项目收益调整0.00-0-归属母公司所有者权益（或股东权益）110,153,573,282.67115,190,211,206.7639412所有者权益（或股东权益）合计112,047,656,523.08116,880,487,088.1440422负债和所有者（或股东权益）合计282,972,157,415.28279,217,923,628.271001000
