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实验指导书
一、实验的目的本实验是利用财务报表等资料，对企业的财务能力进行分析把财务分析理论知识应用于具体的实务案例把专业知识和企业实务结合起来考虑，进一步理解财务分析理论，熟悉各种财务分析技巧和方法整理分析思路,对理财问题有一个系统的认识和全局的把握
二、实验内容根据给定的资料计算企业的盈利能力、营运能力、偿债能力，并进行分析评价
三、实验要求
1.按时、认真、独立地完成课实验任务，理论联系实际
2.实验报告（财务分析报告）报告内容完整、逻辑性强、结论正确合理
3.实验中不能迟到、请假、旷课等
四、实验资料
1.公司根本情况简介四川长虹电器股份有限公司（以下简称“本公司〃）是1988年经绵阳市人民政府［绵府发
（1988）33号］批准进行股份制企业改革试点而设立的股份有限公司，同年原人民银行绵阳市分行［绵人行金
（1988）字第47号］批准本公司向社会公开发行了个人股股票1993年本公司按《股份有限公司标准意见》等有关规定进行标准后,国家体改委［体改生
（1993）54号］批准本公司继续进行标准化的股份制企业试点1994年3月11日，经中国证监会［证监发审字
（1994）7号］批准，本公司的社会公众股4,
997.37万股在上海证券交易所上市流通截止2004年末，本公司注册资本为贰拾壹亿陆仟肆佰贰拾壹万元；注册地是四川省绵阳市高新区绵兴东路35号；法定代表人是赵勇；经营范围是视屏产品、视听产品、空调产品、电池系列产品、网络产品、激光读写系列产品、卫星电视播送地面接受设备、摄录一体机、电子医疗产品、电力设备、安防技术产品、机械产品、数码相机、通讯及计算机产品的制造销售，公路运输，包装产品及技术效劳，电子产品及零配件的维修、销售，电子商务、设备租赁业务，高科技风险投资及国家允许的其他投资业务，房屋租赁1992年本公司在全国同行业中首家突破彩电生产百万台大关1995年8月，第50届国际统计大会授予本公司“中国最大彩电生产基地〃和“中国彩电大王〃殊荣；龙头产品“长虹〃牌系列彩电荣获国家权威机构对电视机颁发的所有荣誉1996年，本公司进入全国300家重点扶持企业之列，同年，长虹技术中心被列为国家级重点技术中心1997年4月9日，长虹品牌荣获“著名商标证书〃1997年8月，国家经贸委确定本公司为全国六家技术创新试点企业之一1999年3月8日，四川省科学技术委员会换发了本公司高新技术企业证书，统一编号为QN-98001M长虹公司目前正在努力打造世界级企业、拓展国际市场，已在海外设立多家办事处，产品辐射东南亚、欧洲、北美、非洲、中东等地区长虹公司主要从事电视机、空调、视听产品、电池的生产销售以及其他相关产品的生产经营
2.会计报表资料资产负债简表1报告期2006-12-312005-12-312004-12-31货币资金2,254,221,
937.101,248,738,
518.122,065,297,
310.87应收票据1,486,841,
897.521,377,376,
398.62674,661,
153.15应收账款1,948,808,
670.423,084,963,
835.822,180,287,
847.44存货5,301,543,
549.224,766,757,
763.466,012,898,
271.53流动资产合计11,986,581,
402.4812,329,220,
780.5811,911,822,
014.10长期股权投资242,855,
763.60144,434,
295.51158,475,
403.30固定资产合计2,602,467,
143.162,826,044,
875.683,116,690,
449.54无形资产1,668,293,
781.45435,340,
437.85434,106,
518.61资产总计16,830,273,
627.9415,823,988,
740.8215,649,029,
806.38短期借款2,428,180,
704.281,304,930,
224.822,670,459,
409.72应付票据1,908,218,
548.131,832,073,
996.941,485,194,
494.08应付账款2,228,385,
070.651,972,514,
303.551,643,975,
904.57内部应付款其他应付款609,006,
480.67245,740,
156.74124,352,
528.29流动负债合计7,302,578,
627.205,755,367,
554.955,974,961,
768.12负债合计7,329,289,
634.455,777,079,
839.436,064,191,
932.36股本1,898,211,
418.002,164,211,
422.002,164,211,
422.00资本公积3,265,943,
182.724,135,889,
950.064,085,780,
519.38盈余公积3,537,087,
664.654,903,788,
398.044,903,788,
398.04股东权益合计9,217,355,
352.659,790,994,
643.759,455,322,
684.82资产负债简表2报告期2003-12-312002-12-312001-12-31货币资金959,820,5031,005,119,1921,645,515,737应收票据2,522,373,1671,181,412,6831,104,315,618应收账款4,985,133,4654,220,208,9752,880,707,599存货7,005,589,9327,192,873,9095,941,300,282流动资产合计17,537,495,96815,259,091,03714,246,648,968长期股权投资39,259,166139,135,394152,021,784固定资产合计3,336,785,7002,802,333,5722,764,218,914无形资产441,599,505451,725,017450,824,109资产总计21,364,288,90818,670,367,25217,637,511,665短期借款2,706,018,9681,621,553,66085,000,000应付票据2,854,239,9642,355,881,2312,436,101,461应付账款2,161,647,0042,074,397,9582,063,755,024内部应付款其他应付款204,874,048244,421,659127,977,647流动负债合计8,090,779,8535,727,621,8964,876,743,312负债合计8,175,309,9025,733,597,9554,885,314,787股本2,164,211,4222,164,211,4222,164,211,422资本公积4,081,366,5654,080,757,4334,065,160,805盈余公积4,903,788,3984,860,047,8044,829,684,182股东权益合计13,132,119,53412,926,246,50212,741,313,931利润表1报告期2006-12-312005-12-312004-12-31主营业务收入18,757,318,
138.2015,061,115,
479.1611,538,698,
111.04减:主营业务本钱15,846,546,
554.1112,619,063,
635.769,886,619,
828.08主营业务利润2,863,287,
733.662,409,245,
382.721,633,720,
341.52主营业务利润/营业利润总额
907.
11779.
4646.59外力口:其他业务利润88,327,
285.1119,042,
401.6813,560,
955.15其他业务禾」润/营业禾1IJ
27.
986.
160.39润%减:营业费用1,884,567,
822.701,665,960,
047.131,110,906,
218.26减:管理费用595,992,
249.52340,435,
224.084,021,469,
662.83减:财务费用155,404,
885.67112,799,
018.4321,685,
612.74营业利润315,650,
060.88309,093,
494.763,506,780,
197.16力口:投资收益79,787,
073.4352,915,
845.10169,771,
291.82投资收益/利润总额%
19.
6117.
754.62力口营业外收入14,625,
083.7342,640,
069.927,739,
277.41减:营业外支出3,786,
699.943,310,
876.477,603,
380.51利润总额406,876,
823.10298,117,
778.413,672,382,
717.56减:所得税17,468,
182.605,367,
908.4114,105,
349.28减:少数股东损益83,501,
206.497,713,
201.015,367,
686.63净利润305,907,
434.01285,036,
668.993,681,120,
380.21力U年初未分配利润1,412,856,
426.291,697,893,
095.281,983,227,
284.93可供分配的利润314,957,
675.701,412,856,
426.291,697,893,
095.28减:提取法定盈余公积29,997,
468.47减:提取法定公益金可供股东分配的利润284,960,
207.231,412,856,
426.291,697,893,
095.28未分配利润284,960,
207.231,412,856,
426.291,697,893,095,28利润表2报告期2003-12-312002-12-312001-12-31主营业务收入14,133,195,
502.3812,585,184,
715.409,514,618,
511.62减:主营业务本钱12,082,643,
144.1010,710,749,
849.738,321,104,
995.35主营业务利润2,043,593,
237.361,848,444,
949.031,135,595,
348.27主营业务利润/营业利润总1,
120.621,
450.425,
233.22额%力口:其他业务利润55,679,
978.5465,746,
307.3586,882,
510.11其他业务利润/营业利润%
30.
5351.
59400.39减:营业费用1,385,800,
686.811,414,260,
318.101,033,540,
638.77减:管理费用460,460,
831.49356,030,
602.60245,531,
967.42减:财务费用70,648,
557.0416,458,
498.9278,294,
478.93营业利润182,363,
140.56127,441,
836.7621,699,
731.12力口:投资收益33,106,
780.1077,646,
698.38120,262,
292.00投资收益/利润总额%
12.
4137.
58107.75力口营业外收入42,417,
081.443,148,
598.108,773,
691.89减:营业外支出721,
700.542,336,
360.9442,640,
496.25利润总额266,786,
702.73206,633,
006.00111,607,
618.22减:所得税59,711,
989.8630,790,
453.8721,676,
140.80减:少数股东损益1,336,
676.48360,
151.931,395,
602.65净利润205,738,
036.39176,202,
704.0688,535,
874.77力口:年初未分配利润1,821,229,
842.861,676,764,
112.421,610,376,
007.01可供分配的利润2,026,967,
879.251,852,966,
816.481,698,911,
881.78减:提取法定盈余公积21,870,
297.1615,868,
486.818,327,
180.42减:提取法定公益金21,870,
297.1615,868,
486.818,327,
180.42可供股东分配的利润1,983,227,
284.931,821,229,
842.861,682,257,
520.94未分配利润1,983,227,
284.931,821,229,
842.861,682,257,
520.94现金流量表1报告期2006-12-312005-12-312004-12-31
一、经营活动产生的现金流量销售商品、提供劳务收到的现金22,983,117,51515,877,726,51815,682,822,863收到的税费返还167,876,71469,675,169512,987,751收到其他与经营活动有关现金108,121,781146,523,5619,125,688（经营）现金流入小计23,259,116,01016,093,925,24816,204,936,302购置商品、接受劳务支付的现金19,797,457,83312,103,511,98813,594,843,205支付给职工以及为职工支付的现金1,073,661,692682,140,188578,545,894支付的各项税费354,695,872257,724,141262,414,379支付的所得税款支付其他与经营活动有关现金1,647,760,6861,629,198,1191,008,674,923（经营）现金流出小计22,873,576,08314,672,574,43615,444,478,400经营活动产生的现金流量净额385,539,9271,421,350,812760,457,902
二、投资活动产生的现金流量收回投资所收到的现金309,169,667129,792,504796,406,811取得投资收益所收到的现金4,637,812959,86611,263,614分得股利或利润收到的现金处置固定资产、无形资产和其他长期资产收回的现金净额16,988,160106,846,0418,248,614收到其他与投资活动有关现金21,764,5631,392,793,5851,211,875,020投资）现金流入小计352,560,2021,630,391,9962,027,794,059购建固定资产、无形资产、其他长期资产所支付的现金426,448,880188,465,403206,952,286投资所支付的现金299,668,811107,024,498393,017,808其中:权益性投资所付现金支付其他与投资活动有关现金1,390,0002,255,200,0001,237,717,390（投资）现金流出小计727,507,6922,550,689,9001,837,687,484投资活动产生的现金流量净额374,947,489920,297,904190,106,575
三、筹资活动产生的现金流量吸收投资所收到的现金15,691,000117,647,67763,303,000其中吸收权益性投资所收到的现金再其中子公司吸收少数股东权益性投资所收到的现金15,691,000117,647,67763,303,000借款所收到的现金3,108,853,7923,041,378,5035,291,587,53021,764,5631,392,793,5851,211,875,020（筹资）现金流入小计3,124,544,7923,176,103,4135,355,182,657归还债务所支付现金2,029,383,9574,411,980,2065,322,526,420筹资费用所支付的现金分配股利利润或偿付利息所支付的现金82,466,57976,255,04163,294,194其中分配股利或利润所付现金支付其他与筹资活动有关现金10,349,90013,316,973（筹资）现金流出小计2,122,200,4354,501,552,2215,385,820,614筹资活动产生的现金流量净额1,002,344,3571,325,448,80830,637,957
四、汇率变动对现金的影响汇率变动对现金的影响11,669,54812,214,90723,763,166
五、现金及等价物净增加额现金及现金等价物净增加额1,001,267,247836,610,807943,689,686附注
1.将净利润调节为经营活动的现金流量净利润305,907,434285,036,6693,681,120,380力口:少数股东损益83,501,2067,713,2015,367,687力口:计提的资产减值准备83,971,109158,129,5683,743,228,199力口:坏账准备或转销坏账力口固定资产折旧354,904,379348,434,682339,822,926力口:无形资产摊销28,006,90012,666,92810,281,755力口:长期待摊费用摊销32,349,38519,986,5823,831,479力U待摊费用的减少（减:增加）6,257,199986,997896,175力口预提费用的增加（减:减少）176,321,08061,446,19812,055,899力口:处置固定资产、无形资产、其他长期资产损失8,507,20141,864,5264,648,687力口固定资产报废损失6,632力口:财务费用116,398,03445,808,09628,734,330投资损失（减:收益）79,787,07352,915,845169,771,292力口:递延税款贷项（减:借项）738,877力口:存货的减少（减:增加）522,834,0771,352,484,2056,476,840加:经营性应收工程减少（减:增加）824,945,0771,523,863,7142,809,683,653力口:经营性应付工程增加（减:减少）835,436,9081,083,327,8522,645,419,286其他500（附注）经营活动产生的现金流量净额385,539,9271,421,350,812760,457,
9022.不涉及现金收支的投资和筹资活动
3.现金及现金等价物净增加情况现金期末余额2,254,221,9371,248,738,5182,065,297,311减:现金期初余额1,252,954,6902,065,297,3111,121,607,625（附注）现金及现金等价物净增加额1,001,267,247836,610,807943,689,686现金流量表2报告期2003-12-312002-12-312001-12-31
一、经营活动产生的现金流量销售商品、提供劳务收到的现金14,657,858,25813,305,005,5439,911,847,062收到的税费返还119,563,315138,768,476收到其他与经营活动有关现金16,508,75429,824,963252,252,460（经营）现金流入小计14,793,930,32713,473,598,98210,164,099,522购置商品、接受劳务支付的现金13,616,132,43314,271,901,3226,936,702,669支付给职工以及为职工支付的现金638,244,089662,169,135379,174,403支付的各项税费156,027,283472,088,887支付的所得税款626,565,071支付其他与经营活动有关现金1,127,552,6211,055,396,542848,222,870（经营）现金流出小计15,537,956,42616,461,555,8848,790,665,013经营活动产生的现金流量净额744,026,0992,987,956,9021,373,434,510
二、投资活动产生的现金流量收回投资所收到的现金1,187,849,760824,134,1681,678,969,146取得投资收益所收到的现金83,062,61966,378,184分得股利或利润收到的现金164,346,962处置固定资产、无形资产和其他长期资产收回的现金净额258,6784,4773,448,873收到其他与投资活动有关现金122,987,4791,149,597,574投资）现金流入小计1,394,158,5372,040,105,4491,846,764,981购建固定资产、无形资产、其他长期资产所支付的现金597,148,614288,989,423225,861,814投资所支付的现金1,049,262,821856,012,251其中:权益性投资所付现金2,644,042,730支付其他与投资活动有关现金1,500,000（投资）现金流出小计1,646,411,4351,146,501,6752,869,904,544投资活动产生的现金流量净额252,252,899893,603,7751,023,139,563
三、筹资活动产生的现金流量吸收投资所收到的现金45,000,000其中吸收权益性投资所收到的现金8,000,000再其中子公司吸收少数股东权益性投资所收到的现金45,000,000借款所收到的现金5,020,178,0821,887,271,308385,000,000122,987,4791,149,597,574（筹资）现金流入小计5,065,178,0821,887,271,308393,000,000归还债务所支付现金3,922,953,262416,261,500601,000,000筹资费用所支付的现金分配股利利润或偿付利息所支付的现金38,278,78026,243,750其中分配股利或利润所付现金13,603,027支付其他与筹资活动有关现金（筹资）现金流出小计3,961,232,042442,505,250614,603,027筹资活动产生的现金流量净额1,103,946,0411,444,766,058221,603,027
四、汇率变动对现金的影响汇率变动对现金的影响8,821,3909,190,5246,972,837
五、现金及等价物净增加额现金及现金等价物净增加额116,488,433640,396,546121,719,082附注
1.将净利润调节为经营活动的现金流量净利润241,651,875176,202,70488,535,875力口:少数股东损益1,336,676360,1521,395,603力口:计提的资产减值准备128,024,02512,760,266力口:坏账准备或转销坏账48,902,971力口固定资产折旧291,039,810283,747,157265,416,912力口无形资产摊销10,125,51210,534,7449,569,574力口:长期待摊费用摊销9,396,8589,233,509力口:待摊费用的减少（减:增加）39,5753,078,381102,471,819力口:预提费用的增加（减:减少）37,643,45564,803,38265,178,597力口:处置固定资产、无形资产、其他长期资产损失39,459,177102,200149,304力U固定资产报废损失798563,095605,017力口:财务费用70,587,35824,029,42778,082,344投资损失（减:收益）69,020,61977,646,698142,388,088力口:递延税款贷项（减:借项）996,0108,571,475力口:存货的减少（减:增加）162,860,1121,274,018,233312,116,747加:经营性应收工程减少（减:增加）1,977,615,9411,626,993,525639,766,907加:经营性应付工程增加（减:减少）377,190,698567,476,6181,282,556,394其他12,172,886181,076,199（附注）经营活动产生的现金流量净额744,026,0992,987,956,9021,373,434,
5102.不涉及现金收支的投资和筹资活动
3.现金及现金等价物净增加情况现金期末余额1,121,607,6251,005,119,1921,645,515,737减:现金期初余额1,005,119,1921,645,515,7371,523,796,655（附注）现金及现金等价物净增加额116,488,433640,396,546121,719,082。
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