圖3-1財務分析的步驟資產負債表會企01表編制單位: 年 月 日 單位:元資 產期末余額年初余額負債和所有者權益（或股東權益）期末余額年初余額流動資產：流動負債：貨幣資金短期借款交易性金融資產交易性金融負債應收票據應付票據應收賬款應付賬款預付款項預收款項應收利息應付職工薪酬應收股利應交稅費其他應收款應付利息存貨應付股利一年內到期的非流動資產其他應付款其他流動資產一年內到期的非流動負債流動資產合計其他流動負債非流動資產：流動負債合計可供出售金融資產非流動負債：持有至到期投資長期借款長期應收款應付債券長期股權投資長期應付款投資性房地產專項應付款固定資產預計負債在建工程遞延所得稅負債工程物資其他非流動負債固定資產清理非流動負債合計生產性生物資產負債合計油氣資產所有者權益（或股東權益）：無形資產實收資本（或股本）開發支出資本公積商譽減：庫存股長期待攤費用盈余公積遞延所得稅資產未分配利潤其他非流動資產所有者權益（或股東權益）合計非流動資產合計資產總計負債和所有者權益（或股東權益）總計利潤表會企02表編制單位： 年 月 單位：元項 目本期金額上期金額一、營業收入減：營業本錢營業稅金及附加銷售費用管理費用財務費用資產減值損失加：公允價值變動收益（損失以“-〞號填列）投資收益（損失以“-〞號填列）其中：對聯營企業和合營企業的投資收益二、營業利潤（虧損以“-〞號填列）加：營業外收入減：營業外支出其中：非流動資產處置損失三、利潤總額（虧損總額以“-〞號填列）減：所得稅費用四、凈利潤（凈虧損以“-〞號填列）五、每股收益：（一）根本每股收益（二）稀釋每股收益現金流量表編制單位：某鋼鐵股份有限公司2007年單位：元項目金額一、經營活動產生的現金流量銷售商品、提供勞務收到的現金111228823133.01收取的租金0.00收到的增值稅銷項稅額和退回的稅款0.00收到的除增值稅以外的其他稅費返還0.00收到的其他與經營活動有關的現金62633460.11經營活動現金流入小計111304000000.00購置商品接受勞務支付的現金75899968491.00經營租賃所支付的現金0.00支付給職工以及為職工支付的現金3489341632.00支付的增值稅款0.00支付的所得稅款0.00支付的除增值稅所得稅以外的稅費0.00支付的各項稅費12748228821.00支付的其他與經營活動有關的現金1838322926.00經營活動現金流出小計93975861870.00經營活動產生的現金流量凈00二、投資活動產生的現金流量收回投資所收到的現金1219184994.00取得投資收益所收到的現金345260517.90分得股利或利潤所收到的現金0.00取得債券利息收入所收到的現金0.00處置固定無形和長期資產收回的現金9570144.60收到的其他與投資活動有關的現金52764762.52投資活動現金流入小計2013960231.00購建固定無形和長期資產支付的現金8709805401.00權益性投資所支付的現金0.00債權性投資所支付的現金0.00投資所支付的現金500000000.00支付的其他與投資活動有關的現金0.00投資活動現金流出小計43159547739.00投資活動產生的現金流量凈額41145587508.00三、籌資活動產生的現金流量吸收權益性投資所收到的現金25410718815.00發行債券所收到的現金0.00借款所收到的現金36937987700.00收到的其他與籌資活動有關的現金2392511007.00籌資活動現金流入小計64741217522.00歸還債務所支付的現金31882595111.00發生籌資費用所支付的現金0.00分配股利或利潤所支付的現金0.00償付利息所支付的現金0.00融資租賃所支付的現金0.00減少注冊資本所支付的現金0.00支付的其他與籌資活動有關的現金0.00籌資活動現金流出小計41591000980.00籌資活動產生的現金流量凈額23150216542.00四、匯率變動對現金的影響33023686.20五、現金及現金等價物凈增加額700366929.00附注1．不涉及現金收支的投資和籌資活動以固定資產歸還債務0.00以固定資產進行長期投資0.00以投資歸還債務0.00融資租賃固定資產0.00以存貨歸還債務0.002．將凈利潤調節為經營活動的現金流量凈利00加：少數股東損益0.00計提的資產減值準備564097077.80加：計提的壞賬準備或轉銷的壞賬0.00固定資產折舊9229669848.00無形資產攤銷0.00遞延資產攤銷0.00長期待攤費用攤銷48180239.37待攤費用的減少（減增加）46352946.72預提費用的增加（減減少）4951580.13處置固定無形和其他長期資產的損失（減收益）200954283.90固定資產報廢損失0.00財務費用746159713.10投資損失（減收益）995746222.50遞延稅款貸項（減借項）27223996.09存貨的減少（減增加）1906868273.00經營性應收工程的減少（減增加）4692576389.00經營性應付工程的增加（減減少）1072376285.00增值稅增加凈額（減減少）0.00其他0.00經營活動產生之現金流量凈003．現金及現金等價物凈增加情況貨幣資金的期末余額2189074955.00減：貨幣資金的期初余額1397795085.00現金等價物的期末余額0.00減：現金等價物的期初余額1491646799.00現金及現金等價物凈增加額700366929.00報告期新天2007年新天2006年一、主營業務收入645,186,771折扣與折讓0主營業務收入凈額645,186,771主營業務本錢531,537,564主營業務稅金及附加35,485,176二、主營業務利潤78,164,031其他業務利潤0存貨跌價損失0營業費用70,987,448管理費用76,641,065財務費用251,380,373三、營業利潤-323,889,190投資收益-265,424補貼收入0營業外收入330,931,786營業外支出1,584,282以前年度損益調整0營業外收支凈額329,347,503四、利潤總額5,192,889所得稅304,232財政返還0少數股東權益-2,435,837購置日前凈利潤0未確認的投資損失0五、凈利潤7,324,495報告期凈利潤比上期變化(元)2007-12-317,324,494.500↑174,660,175.3902007-09-30-167,335,680.890↓67,683,866.2202007-06-30-99,651,814.670↓20,115,863.8802007-03-31-79,535,950.790↑453,753,267.8602006-12-31-533,289,218.650↓366,691,043.6202006-09-30-166,598,175.030↓55,472,318.1302006-06-30-111,125,856.900↓54,943,408.8202006-03-31-56,182,448.080↑318,184,632.2202005-12-31-374,367,080.300↓225,616,083.0502005-09-30-148,750,997.250↓99,476,628.2602005-06-30-49,274,368.990↓54,451,434.2402005-03-315,177,065.250↓2,561,995.0602004-12-317,739,060.310↓10,212,415.1902004-09-3017,951,475.500↓2,945,703.9702004-06-3020,897,179.470↑11,897,089.1502004-03-319,000,090.320↓46,713,319.1302003-12-3155,713,409.450↑22,732,006.5002003-09-3032,981,402.950↑10,456,413.5702003-06-3022,524,989.380↑14,485,684.0302003-03-318,039,305.350↓68,609,417.1702002-12-3176,648,722.520↑26,007,948.2102002-09-3050,640,774.310↑17,495,802.1002002-06-3033,144,972.210↑24,840,817.3002002-03-318,304,154.910↓65,261,538.7302001-12-3173,565,693.640↑38,134,708.0902001-06-3035,430,985.550↓52,680,101.3502000-12-3188,111,086.900↑42,840,468.4102000-06-3045,270,618.490↑4,769,397.7001999-12-3140,501,220.790↑26,162,993.9101999-06-3014,338,226.880↓36,926,662.6601998-12-3151,264,889.540↑37,620,844.4001998-06-3013,644,045.140↓21,771,379.5501997-12-3135,415,424.690↑13,545,290.9301997-06-3021,870,133.760↓7,723,249.5801996-12-3129,593,383.340↑8,405,288.5201995-12-3121,188,094.820↑3,666,758.7001994-12-3117,521,336.120*ST新天(600084)資產負債表報告期2007-12-312007-09-302007-06-302007-03-31資產流動資產貨幣資金324,214,524351,818,754287,483,917246,508,325短期投資0000短期投資跌價準備0000短期投資凈額0000應收票據10,262,6712,075,7262,000,000300,000應收股利0000應收利息0000應收帳款0000應收賬款凈額108,980,279149,156,865153,742,66593,802,811其他應收款0000其他應收款凈額94,804,912124,021,510108,263,64052,461,307內部應收款0000壞帳準備0000應收款項凈額203,785,191273,178,375262,006,305146,264,118預付帳款37,197,03332,538,69940,793,39731,010,575其它補貼款0000存貨0000存貨跌價準備0000存貨凈額943,988,073914,633,517956,577,2981,051,679,106待攤費用0000待處理流動資產凈損失0000一年內到期的長期債權投資0000其它流動資產0000附屬企業往來0000內部往來0000流動資產合計1,519,447,4921,574,245,0721,548,860,9161,475,762,123長期投資長期股權投資14,906,98914,906,98914,906,98915,455,484長期債權投資0000其他長期投資0000長期投資合計0000長期投資減值準備0000長期投資凈額14,906,98914,906,98914,906,98915,455,484合并價差0000股權投資差額0000固定資產固定資產原價0000累計折舊0000固定資產凈值0000固定資產減值準備0000固定資產凈額806,524,539863,049,704889,114,627915,920,400工程物資093,07293,175100,375在建工程0000在建工程減值準備0000在建工程凈額6,805,3091,050,232893,2192,798,208待處理固定資產凈損失0000固定資產清理0000固定資產合計893,325,684864,193,007890,101,021943,481,475無形資產及其他資產無形資產0000開辦費0000遞延資產0000長期待攤費用13,466,93917,319,64215,363,28015,915,839其他長期資產0000無形資產及其他資產合計197,218,604201,088,904201,496,744204,413,506遞延稅項遞延稅項借項0000資產總計2,720,358,3922,761,453,9722,762,937,0432,747,331,137負債及股東權益流動負債短期借款1,694,969,8312,167,672,7931,995,134,6761,965,954,676應付票據060,000,000170,000,000168,000,000應付帳款174,646,58283,423,06456,061,68370,389,348預收帳款60,106,11456,894,18364,708,49086,155,007代銷商品款0000應付工資5,066,6648,113,6199,637,7658,893,281應付福利費0000應付股利555,165555,165555,165555,165應交稅金15,168,76325,619,09421,560,6157,708,416其他應交款0000其他應付款225,252,101225,308,209241,896,877199,750,865預提費用0000預計負債0000一年內到期的長期負債124,820,755443,450,000443,450,000340,500,000其他流動負債0000職工獎勵及福利基金0000國內票據結算0000流動負債合計2,388,442,6023,210,229,9093,089,782,7832,939,010,865長期負債長期借款683,830,00096,873,140147,073,140250,023,140應付債券0000長期應付款00-11,785,7900住房周轉金0000專項應付款017,263,80017,263,80017,263,800其他長期負債17,263,800000長期負債合計701,093,800114,136,940152,551,150267,286,940遞延稅項貸項0000負債合計3,089,536,4023,324,366,8493,242,333,9333,206,297,805少數股東權益12,681,363-6,393,3299,438,7929,753,151股東權益股本470,360,800470,360,800470,360,800470,360,800已歸還投資0000股本凈額470,360,800470,360,800470,360,800470,360,800資本公積金5,559,0435,559,0435,559,0435,559,043盈余公積金83,578,72883,578,72883,578,72883,578,728公益金0000未確認的投資損失0000未分配利潤-941,357,945-1,116,018,120-1,048,334,254-1,028,218,390貨幣換算差額0000股東權益合計-381,859,373-556,519,549-488,835,683-468,719,819負債及股東權益總計2,720,358,3922,761,453,9722,762,937,0432,747,331,137*ST新天(600084)利潤表報告期2007-12-312007-09-302007-06-302007-03-31一、主營業務收入645,186,771478,207,809317,589,46987,801,276折扣與折讓0000主營業務收入凈額645,186,771478,207,809317,589,46987,801,276主營業務本錢531,537,564357,094,509229,530,50777,349,112主營業務稅金及附加35,485,17629,011,61521,765,0037,451,920二、主營業務利潤78,164,03192,101,68666,293,9603,000,245其他業務利潤0000存貨跌價損失0000營業費用70,987,44843,087,34724,081,53510,018,962管理費用76,641,06547,176,84335,350,92115,340,536財務費用251,380,373188,031,618116,275,03361,939,717三、營業利潤-323,889,190-184,577,763-106,070,084-84,298,970投資收益-265,424000補貼收入0000營業外收入330,931,7861,968,8041,212,603473,006營業外支出1,584,282240,211216,919241,725以前年度損益調整0000營業外收支凈額329,347,5031,728,593995,684231,282四、利潤總額5,192,889-182,849,171-105,074,400-84,067,688所得稅304,232286,500255,8223財政返還0000少數股東權益-2,435,837-15,799,989-5,678,408-4,531,740購置日前凈利潤0000未確認的投資損失0000五、凈利潤7,324,495-167,335,681-99,651,815-79,535,951年初未分配利潤0000調整以前年度損益0000盈余公積轉入0000住房周轉金轉入0000其他轉入0000六、可分配利潤0000提取法定盈余公積0000提取法定公益金0000職工獎金福利0000提取儲藏基金0000提取企業開展基金0000七、可供股東分配的利潤0000應付優先股股利0000提取任意盈余公積金0000應付普通股股利0000轉作股本的普通股股利0000八、未分配利潤0000*ST新天(600084)現金流量表報告期2007-12-312007-09-302007-06-302007-03-31一、經營活動產生的現金流量銷售商品、提供勞務收到的現金601,527,212402,117,402274,186,650155,025,307收取的租金0000收到的增值稅銷項稅額和退回的稅款0000收到的除增值稅以外的其他稅費返還0000收到的其他與經營活動有關的現金482,084,60972,741,28344,234,11768,108,449經營活動現金流入小計1,098,439,169483,698,097325,537,241224,530,446購置商品接受勞務支付的現金241,154,898227,854,839154,088,273143,297,498經營租賃所支付的現金0000支付給職工以及為職工支付的現金22,546,30015,143,88311,362,3225,807,343支付的增值稅款0000支付的所得稅款0000支付的除增值稅所得稅以外的稅費0000支付的各項稅費62,833,40546,470,57833,928,03416,119,386支付的其他與經營活動有關的現金310,524,01194,704,496107,036,99356,213,048經營活動現金流出小計637,058,614384,173,795306,415,622221,437,276經營活動產生的現金流量凈額461,380,55599,524,30119,121,6203,093,1712006-12-31同期222,247,235.440二、投資活動產生的現金流量收回投資所收到的現金0000取得投資收益所收到的現金0000分得股利或利潤所收到的現金0000取得債券利息收入所收到的現金0000處置固定無形和長期資產收回的現金552,97148,19548,19548,195收到的其他與投資活動有關的現金02,536,6582,536,6582,536,658投資活動現金流入小計552,9712,584,8532,584,8532,584,853購建固定無形和長期資產支付的現金4,431,4201,872,2011,619,888879,696權益性投資所支付的現金0000債權性投資所支付的現金0000投資所支付的現金0000支付的其他與投資活動有關的現金0000投資活動現金流出小計4,431,4201,872,2011,619,888879,696投資活動產生的現金流量凈額-3,878,449712,652964,9651,705,157三、籌資活動產生的現金流量吸收權益性投資所收到的現金0000發行債券所收到的現金0000借款所收到的現金2,172,564,5910417,000,000177,000,000收到的其他與籌資活動有關的現金0000籌資活動現金流入小計2,172,564,591924,634,591417,000,000177,000,000歸還債務所支付的現金2,315,241,593808,801,796294,963,000147,094,829發生籌資費用所支付的現金0000分配股利或利潤所支付的現金0000償付利息所支付的現金0000融資租賃所支付的現金0000減少注冊資本所支付的現金0000支付的其他與籌資活動有關的現金0000籌資活動現金流出小計2,537,239,434904,450,355381,000,232166,687,567籌資活動產生的現金流量凈額-364,674,84320,184,23635,999,76810,312,433四、匯率變動對現金的影響-10,304000五、現金及現金等價物凈增加額92,816,959120,421,18956,086,35215,110,760附注1、不涉及現金收支的投資和籌資活動以固定資產歸還債務0000以固定資產進行長期投資0000以投資歸還債務0000融資租賃固定資產0000以存貨歸還債務00002、將凈利潤調節為經營活動的現金流量凈利潤4,888,6570-99,651,8150少數股東損益0000