內(nèi)部資料，妥善保管內(nèi)部資料，妥善保管第#頁(yè)共9頁(yè)水井坊2020年財(cái)務(wù)狀況報(bào)告一、資產(chǎn)構(gòu)成1、資產(chǎn)構(gòu)成基本情況水井坊2020年資產(chǎn)總額為436,676.46萬(wàn)元，其中流動(dòng)資產(chǎn)為326,521.48萬(wàn)元，主要以存貨、貨幣資金、預(yù)付款項(xiàng)為主，分別占流動(dòng)資產(chǎn)的57.56%、40.73%和1.11%。非流動(dòng)資產(chǎn)為110,154.98萬(wàn)元，主要以固定資產(chǎn)、在建工程、遞延所得稅資產(chǎn)為主，分別占非流動(dòng)資產(chǎn)的48.46%、20.72%和17.93%。資產(chǎn)構(gòu)成表（萬(wàn)元）項(xiàng)目名稱(chēng)2018年2019年2020年數(shù)值百分比（％）數(shù)值百分比（％）數(shù)值百分比（％）總資產(chǎn)319,797.99100.00394,598.15100.00436,676.46100.00流動(dòng)資產(chǎn)244,890.5876.58304,292.0477.11326,521.4874.77存貨134,459.0242.04152,003.9238.52187,939.9343.04貨幣資金102,586.7932.08124,329.3731.51132,997.9930.46預(yù)付款項(xiàng)563.80.183,395.550.863,611.530.83非流動(dòng)資產(chǎn)74,907.4123.4290,306.1122.89110,154.9825.23固定資產(chǎn)52,191.8616.3253,110.2613.4653,385.8512.23在建工程1,203.120.388,063.412.0422,829.515.23遞延所得稅資產(chǎn)11,333.853.5414,561.533.6919,747.544.522、流動(dòng)資產(chǎn)構(gòu)成特點(diǎn)企業(yè)營(yíng)業(yè)環(huán)節(jié)占用的資金數(shù)額較大，約占企業(yè)流動(dòng)資產(chǎn)的58.66%，說(shuō)明市場(chǎng)銷(xiāo)售情況的變化會(huì)對(duì)企業(yè)資產(chǎn)的質(zhì)量和價(jià)值帶來(lái)較大影響，要密切關(guān)注企業(yè)產(chǎn)品的銷(xiāo)售前景和增值能力。企業(yè)持有的貨幣性資產(chǎn)數(shù)額較大，約占流動(dòng)資產(chǎn)的40.73%，表明企業(yè)的支付能力和應(yīng)變能力較強(qiáng)。但應(yīng)當(dāng)關(guān)注貨幣資金的投向。

5?56%-J5?56%-JA"Pa.24%1流動(dòng)資產(chǎn)構(gòu)成圖ur他比動(dòng)鬥產(chǎn)口f■欖■付菽項(xiàng)■卑■他應(yīng)肢TA-I1t<!-Il-j:流動(dòng)資產(chǎn)構(gòu)成表（萬(wàn)元）項(xiàng)目名稱(chēng)2018年2019年2020年數(shù)值百分比（％）數(shù)值百分比（％）數(shù)值百分比（％）流動(dòng)資產(chǎn)244,890.58100.00304,292.04100.00326,521.48100.00存貨134,459.0254.91152,003.9249.95187,939.9357.56貨幣資金102,586.7941.89124,329.3740.86132,997.9940.73預(yù)付款項(xiàng)563.80.233,395.551.123,611.531.11其他流動(dòng)資產(chǎn)3,464.141.412,225.880.737720.24其他應(yīng)收款238.640.10275.680.09214.810.07應(yīng)收賬款3,429.221.402,886.650.95192.50.06應(yīng)收利息148.970.06518.210.1754.620.023、資產(chǎn)的增減變化2020年總資產(chǎn)為436,676.46萬(wàn)元，與2019年的394,598.15萬(wàn)元相比有較大增長(zhǎng)，增長(zhǎng)10.66%。4、資產(chǎn)的增減變化原因以下項(xiàng)