某上市药企集团资产负债表模板，完整版请点击下载，内附有计算公式
| 2010 | 2011 | 2012 | 2013 | 2014E | 2015E | 2016E | 2017E | |
| 流动资产： | ||||||||
| 货币资金 | 1,994,960,614.35 | 1,142,709,549.94 | 1,728,332,161.40 | 2,082,951,549.60 | 2,315,015,977.41 | 2,831,851,297.29 | 3,464,071,889.02 | 3,845,119,796.81 |
| 货币资金/营业收入 | 19.80% | 10.10% | 12.63% | 13.17% | 11.97% | 11.97% | 11.97% | 11.97% |
| 交易性金融资产 | 519,683.25 | 149,758.72 | ||||||
| 应收票据 | 783,612,467.01 | 1,914,223,889.73 | 1,961,241,753.44 | 2,664,138,818.28 | 3,101,525,888.36 | 3,793,952,264.80 | 4,640,965,223.47 | 5,151,471,398.05 |
| 应收票据/营业收入 | 7.78% | 16.92% | 14.33% | 16.85% | 16.03% | 16.03% | 16.03% | 16.03% |
| 应收账款 | 460,703,536.27 | 413,371,289.70 | 461,109,819.64 | 536,467,059.54 | 706,945,229.07 | 864,773,195.34 | 1,057,836,800.69 | 1,174,198,848.77 |
| 应收账款/营业收入 | 4.57% | 3.65% | 3.37% | 3.39% | 3.65% | 3.65% | 3.65% | 3.65% |
| 预付款项 | 307,986,393.07 | 289,709,208.61 | 234,256,619.20 | 389,654,315.84 | 510,181,478.66 | 624,081,257.44 | 763,409,555.60 | 847,384,606.71 |
| 预付款项/营业收入 | 3.06% | 2.56% | 1.71% | 2.46% | 2.64% | 2.64% | 2.64% | 2.64% |
| 应收利息 | ||||||||
| 其他应收款 | 85,447,764.16 | 75,243,942.78 | 66,393,409.54 | 461,752,917.87 | 212,706,228.09 | 260,193,628.83 | 318,282,755.95 | 353,293,859.11 |
| 其他应收款/营业收入 | 0.85% | 0.67% | 0.49% | 2.92% | 1.10% | 1.10% | 1.10% | 1.10% |
| 存货 | 2,728,804,409.20 | 3,535,867,425.92 | 4,360,023,280.50 | 4,757,358,043.23 | 7,928,361,685.96 | 9,698,395,840.41 | 11,863,596,238.80 | 13,168,591,825.07 |
| 存货/营业成本 | 38.96% | 44.63% | 45.52% | 42.79% | 40.98% | 40.98% | 40.98% | 40.98% |
| 一年内到期的非流动资产 | ||||||||
| 待摊费用 | ||||||||
| 其他流动资产 | ||||||||
| 其他金融类流动资产 | ||||||||
| 流动资产合计 | 6,361,515,184.06 | 7,371,644,989.93 | 8,811,357,043.72 | 10,892,472,463.08 | 14,774,736,487.54 | 18,073,247,484.12 | 22,108,162,463.53 | 24,540,060,334.52 |
| 非流动资产： | ||||||||
| 可供出售金融资产 | ||||||||
| 持有至到期投资 | ||||||||
| 长期应收款 | ||||||||
| 长期股权投资 | 35,178,906.76 | 30,154,371.07 | 30,000,000.00 | 60,423,567.48 | 58,857,523.07 | 71,997,668.56 | 88,071,396.97 | 97,759,250.63 |
| 长期股权投资/营业收入 | 0.35% | 0.27% | 0.22% | 0.38% | 0.30% | 0.30% | 0.30% | 0.30% |
| 投资性房地产 | 0.00 | 7,173,850.13 | 7,510,225.93 | 7,510,225.93 | 7,510,225.93 | 7,510,225.93 | 7,510,225.93 | |
| 固定资产 | 236,586,837.99 | 1,033,185,052.11 | 1,251,589,383.64 | 1,269,767,136.49 | 1,696,389,847.32 | 2,075,114,745.10 | 2,538,391,285.54 | 2,817,614,326.95 |
| 固定资产/营业收入 | 2.35% | 9.13% | 9.14% | 8.03% | 8.77% | 8.77% | 8.77% | 8.77% |
| 在建工程 | 779,252,687.52 | 298,231,339.58 | 221,512,865.36 | 262,507,902.35 | 380,341,712.81 | 465,254,315.02 | 569,123,949.22 | 631,727,583.64 |
| 在建工程/营业成本 | 11.12% | 3.76% | 2.31% | 2.36% | 2.81% | 2.81% | 2.81% | 2.81% |
| 工程物资 | ||||||||
| 固定资产清理 | ||||||||
| 生产性生物资产 | ||||||||
| 无形资产 | 119,594,963.51 | 244,338,401.04 | 228,971,952.14 | 223,165,380.31 | 238,712,436.97 | 238,712,436.97 | 238,712,436.97 | 238,712,436.97 |
| 开发支出 | ||||||||
| 商誉 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 | 12,843,661.62 |
| 长期待摊费用 | 4,906,052.20 | 17,415,142.00 | 10,670,616.73 | 10,528,747.65 | 16,833,744.95 | 20,591,936.71 | 25,189,157.76 | 27,959,965.12 |
| 长期待摊费用/营业成本 | 0.07% | 0.22% | 0.11% | 0.09% | 0.12% | 0.12% | 0.12% | 0.12% |
| 递延所得税资产 | 68,010,398.48 | 67,935,387.37 | 78,591,208.08 | 130,351,622.85 | 139,078,434.48 | 169,893,032.09 | 207,505,412.79 | 231,180,035.03 |
| 递延税资产/所得税费用 | 59.98% | 34.65% | 31.78% | 34.32% | 43.05% | 43.05% | 43.05% | 43.05% |
| 其他非流动资产 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 |
| 非流动资产合计 | 1,266,373,508.08 | 1,714,103,354.79 | 1,851,353,537.70 | 1,987,098,244.68 | 2,560,567,587.15 | 3,071,918,022.00 | 3,697,347,526.79 | 4,075,307,485.88 |
| 资产总计 | 7,633,056,302.81 | 9,090,918,377.18 | 10,663,968,964.98 | 12,880,915,675.82 | 17,335,304,074.69 | 21,145,165,506.12 | 25,805,509,990.32 | 28,615,367,820.40 |
| 流动负债： | ||||||||
| 短期借款 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 | 10,000,000.00 |
| 应付票据 | 370,666,388.91 | 507,401,715.05 | 499,943,324.29 | 609,077,745.26 | 792,735,841.97 | 969,716,859.15 | 1,186,209,500.23 | 1,316,692,545.26 |
| 应付票据/营业成本 | 5.29% | 6.41% | 5.22% | 5.48% | 5.86% | 5.86% | 5.86% | 5.86% |
| 应付账款 | 1,486,327,649.66 | 1,590,135,442.07 | 1,782,637,485.57 | 1,825,114,689.64 | 2,480,072,288.93 | 3,033,757,000.96 | 3,711,053,739.01 | 4,119,269,650.30 |
| 应付账款/营业成本 | 21.22% | 20.07% | 18.61% | 16.42% | 18.34% | 18.34% | 18.34% | 18.34% |
| 预收款项 | 160,519,703.80 | 343,814,603.11 | 347,082,206.92 | 406,319,445.61 | 521,177,050.38 | 637,531,628.57 | 779,862,768.57 | 865,647,673.12 |
| 预收款项/营业收入 | 1.59% | 3.04% | 2.54% | 2.57% | 2.69% | 2.69% | 2.69% | 2.69% |
| 应付职工薪酬 | 23,578,150.41 | 42,939,641.71 | 37,039,848.30 | 42,285,484.96 | 55,631,322.71 | 68,051,207.82 | 83,243,875.22 | 92,400,701.49 |
| 应付职工薪酬/营业成本 | 0.34% | 0.54% | 0.39% | 0.38% | 0.41% | 0.41% | 0.41% | 0.41% |
| 应交税费 | 153,038,745.73 | 79,070,505.32 | 10,556,262.57 | 172,130,720.06 | 177,440,504.69 | 217,054,710.77 | 265,512,925.30 | 294,719,347.08 |
| 应交税费/营业收入 | 1.52% | 0.70% | 0.08% | 1.09% | 0.92% | 0.92% | 0.92% | 0.92% |
| 应付利息 | 312,000.00 | 312,000.00 | 312,000.00 | 312,000.00 | 312,000.00 | 312,000.00 | 312,000.00 | 312,000.00 |
| 应付股利 | 843,994.42 | 843,994.42 | 843,994.42 | 9,038,794.42 | 9,038,794.42 | 9,038,794.42 | 9,038,794.42 | 9,038,794.42 |
| 其他应付款 | 825,286,698.84 | 767,152,757.06 | 767,073,205.36 | 585,079,000.17 | 1,300,759,822.82 | 1,591,158,949.94 | 1,946,390,686.09 | 2,160,493,661.57 |
| 其他应付款/营业收入 | 8.19% | 6.78% | 5.60% | 3.70% | 6.72% | 6.72% | 6.72% | 6.72% |
| 一年内到期的非流动负债 | ||||||||
| 预提费用 | ||||||||
| 递延收益-流动负债 | ||||||||
| 应付短期债券 | ||||||||
| 其他流动负债 | ||||||||
| 其他金融类流动负债 | ||||||||
| 流动负债合计 | 3,030,573,331.77 | 3,341,670,658.74 | 3,455,488,327.43 | 3,659,357,880.12 | 5,347,167,625.92 | 6,536,621,151.62 | 7,991,624,288.84 | 8,868,574,373.23 |
| 非流动负债： | ||||||||
| 长期借款 | 6,684,882.14 | 6,684,882.14 | 6,684,882.14 | 6,684,882.14 | 11,985,097.67 | 14,660,812.16 | 17,933,889.15 | 19,906,616.96 |
| 长期借款/营业收入 | 0.07% | 0.06% | 0.05% | 0.04% | 0.06% | 0.06% | 0.06% | 0.06% |
| 长期应付款 | 4,944,832.43 | 4,944,832.43 | 4,814,832.43 | 4,814,832.43 | 8,804,994.62 | 10,770,740.11 | 13,175,345.07 | 14,624,633.03 |
| 长期应付款/营业成本 | 0.07% | 0.06% | 0.05% | 0.04% | 0.07% | 0.07% | 0.07% | 0.07% |
| 专项应付款 | ||||||||
| 递延所得税负债 | ||||||||
| 其他非流动负债 | 176,284,186.69 | 182,336,113.15 | 169,684,426.67 | 181,267,912.23 | 316,077,485.20 | 386,642,876.44 | 472,962,235.21 | 524,988,081.08 |
| 其他非流动负债/营业收入 | 1.75% | 1.61% | 1.24% | 1.15% | 1.63% | 1.63% | 1.63% | 1.63% |
| 非流动负债合计 | 187,913,901.26 | 193,965,827.72 | 181,184,141.24 | 192,767,626.80 | 336,867,577.49 | 412,074,428.70 | 504,071,469.43 | 559,519,331.07 |
| 负债合计 | 3,218,487,233.03 | 3,535,636,486.46 | 3,636,672,468.67 | 3,852,125,506.92 | 5,684,035,203.40 | 6,948,695,580.32 | 8,495,695,758.28 | 9,428,093,704.30 |
| 所有者权益(或股东权益)： | ||||||||
| 实收资本(或股本) | 694,266,479.00 | 694,266,479.00 | 694,266,479.00 | 694,266,479.00 | ||||
| 资本公积金 | 1,250,670,854.23 | 1,250,599,188.94 | 1,254,875,298.68 | 1,247,558,342.19 | ||||
| 减：库存股 | 0.00 | |||||||
| 专项储备 | 0.00 | |||||||
| 盈余公积金 | 273,935,101.21 | 365,700,202.26 | 424,195,807.13 | 571,587,797.53 | ||||
| 一般风险准备 | 0.00 | |||||||
| 未分配利润 | 2,195,063,866.80 | 3,244,780,784.31 | 4,654,218,315.11 | 6,513,609,624.19 | ||||
| 外币报表折算差额 | -264,452.39 | -64,763.79 | -259,403.61 | 1,767,925.99 | ||||
| 未确认的投资损失 | ||||||||
| 归属于母公司所有者权益合计 | 4,413,671,848.85 | 5,555,281,890.72 | 7,027,296,496.31 | 9,028,790,168.90 | ||||
| 少数股东权益 | 897,220.93 | 0.00 | ||||||
| 所有者权益合计 | 4,414,569,069.78 | 5,555,281,890.72 | 7,027,296,496.31 | 9,028,790,168.90 | ||||
| 负债和所有者权益总计 | 7,633,056,302.81 | 9,090,918,377.18 | 10,663,968,964.98 | 12,880,915,675.82 |
