杜邦分析法综合例题.docx

杜邦分析法综合例题：
以下为云南白药的会计报表和财务指标：
资产负债表单位：云南白药单位:人民币元科目20072008货币资金643,750,487.032,335,333,994.33应收票据441,301,631.77216,658,630.21应收账款194,276,819.86161,284,874.55预付款项160,456,693.75326,616,938.43其他应收款66,307,715.77145,380,151.05应收利息1,523,244.03存货1,013,212,275.531,301,637,236.42流动资产合计2,519,305,623.714,488,435,069.02可供出售金融资产9,873,402.002,996,154.00长期股权投资41,673,450.4036,336,909.43固定资产190,363,158.30238,825,809.62在建工程9,684,443.9844,898,522.73固定资产合计200,047,602.28283,724,332.35无形资产40,156,920.7958,871,941.37商誉12,843,661.6212,843,661.62长期待摊费用10,448,577.885,996,995.80递延所得税资产18,519,715.0537,964,513.97其他非流动资产10,000,000.0010,000,000.00非流动资产合计343,563,330.02448,734,508.54资产总计2,862,868,953.734,937,169,577.56短期借款47,700,000.0021,400,000.00应付票据228,114,542.38174,794,473.20应付账款505,089,696.40699,126,645.66应收款项111,836,900.64169,062,796.66应付职工薪酬18,896,684.5342,769,525.85应交税费73,546,014.74100,490,835.44应付利息218,400.00284,070.00应付股利843,994.422,627,624.98其他应付款414,557,061.49517,971,308.84流动负债合计1,400,803,294.601,728,527,280.63长期借款2,000,000.006,684,882.14长期应付款4,848,295.434,944,832.43专项应付款29,038,734.08递延所得税负债1,406,010.30374,423.10其他非流动负债10,001,720.59非流动负债合计37,293,039.8122,005,858.26负债合计1,438,096,334.411,750,533,138.89实收资本(或股本)484,051,138.00534,051,138.00资本公积63,763,970.111,397,057,201.89盈余公积170,937,201.17217,704,428.06未分配利润628,441,433.59988,431,962.79少数股东权益77,578,876.4549,391,707.93所有者权益(或股东权益)合计1,424,772,619.323,186,636,438.67负债和所有者(或股东权益)合计2,862,868,953.734,937,169,577.56

科目2007年度2008年度一、营业收入4,115,716,899.305,723,198,667.65减:营业成本2,840,363,684.853,957,991,073.48营业税金及附加23,614,495.2030,718,812.91销售费用617,408,033.13983,476,564.83管理费用163,155,933.19187,931,947.08堪探费用财务费用-4,332,760.051,676,380.10资产减值损失84,743,328.9938,131,322.52投资收益2,558,384.305,612,185.62二、营业利润393,322,568.29528,884,752.35营业外收入5,476,747.1130,386,608.77减:营业外支出1,641,174.364,021,665.81其中:非流动资产处置净损失141,952.70三、利润总额397,158,141.04555,249,695.31减:所得税58,977,172.6691,717,872.39四、净利润338,180,968.38463,531,822.92归属于母公司所有者的净利润336,790,481.07465,420,155.48可供股