資產(chǎn)負債表垂直分析表資產(chǎn)2010年2009年2010年（%）2009年（%）變動情況（%）流動資產(chǎn)：貨幣資金1,992,519,0002,344,542,0003.765.797-2.03交易性金融資產(chǎn)01,000,0000.000.0020.00應收票據(jù)2,756,210,0005,716,197,0005.2014.133-8.93應收賬款5,396,590,0004,066,723,00010.1910.0550.13預付款項610,286,000211,206,0001.150.5220.63應收股利20,735,00015,481,0000.040.0380.00其他應收款238,500,00092,135,0000.450.2280.22存貨6,537,852,0004,405,206,00012.3410.8921.45流動資產(chǎn)合計17,552,692,00016,852,490,00033.1441.667-8.53非流動資產(chǎn)：發(fā)放貸款及墊款6,476,055,0004,640,642,00012.2311.4740.75長期股權(quán)投資59,160,00029,860,0000.110.0740.04固定資產(chǎn)原值24,104,291,00019,122,001,00045.5147.278-1.77累計折舊6,476,055,0004,640,642,00012.2311.4740.75固定資產(chǎn)凈值17,628,236,00014,481,359,00033.2835.804-2.52固定資產(chǎn)減值準備152,481,000163,257,0000.290.404-0.12固定資產(chǎn)17,475,755,00014,318,102,00033.0035.400-2.40在建工程7,401,358,0004,580,974,00013.9711.3262.65工程物資3,838,424,0001,299,505,0007.253.2134.03無形資產(chǎn)4,897,343,0002,117,097,0009.255.2344.01開發(fā)支出800,801,000347,961,0001.510.8600.65商譽65,914,00058,603,0000.120.145-0.02長期待攤費用51,260,00083,635,0000.100.207-0.11遞延所得稅資產(chǎn)371,337,000185,927,0000.700.4600.24其他非流動資產(chǎn)449,357,000570,000,0000.851.409-0.56非流動資產(chǎn)合計35,410,709,00023,593,591,00066.8658.3338.53資產(chǎn)總計52,963,401,00040,446,081,000100.00100.0000.00負債2010年2009年2010年（%）2009年（%）變動情況（%）流動負債：短期借款9,796,422,000283,801,00018.500.70217.79交易性金融負債094,0000.000.0000.00應付票據(jù)3,972,838,0003,577,087,0007.508.844-1.34應付賬款7,060,610,0007,944,163,00013.3319.641-6.31預收賬款2,864,656,0003,340,438,0005.418.259-2.85應付職工薪酬1,003,198,000738,104,0001.891.8250.07應交稅費-606,352,000172,270,000-1.140.426-1.57應付股利330,000344,0000.000.0010.00其他應付款1,246,889,000734,096,0002.351.8150.54預計流動負債317,565,000248,850,0000.600.615-0.02一年內(nèi)到期的非流動負債1,207,068,000263,328,0002.280.6511.63其他流動負債900,727,000785,357,0001.701.942-0.24流動負債合計27,763,951,00018,087,932,00052.4244.7217.70非流動負債：長期借款3,049,000,0003,106,514,0005.767.681-1.92其他非流動負債999,374,000224,508,0001.890.5551.33非流動負債合計4,048,374,0003,331,022,0007.648.236-0.59負債合計31,812,325,00021,418,954,00060.0652.9577.11股東權(quán)益：0.000.000實收資本(或股本)2,275,100,0002,275,100,0004.305.625-1.33資本公積5,722,692,0005,717,956,00010.8014.137-3.33盈余公積1,457,013,0001,144,318,0002.752.829-0.08未分配利潤9,048,833,0007,593,633,00017.0918.775-1.69外幣報表折算差額-43,319,000-48,650,000-0.08-0.1200.04歸屬于母公司股東權(quán)益合計18,460,319,00016,682,357,00034.8541.246-6.39少數(shù)股東權(quán)益2,690,757,0002,344,770,0005.085.797-0.72所有者權(quán)益(或股東權(quán)益)合計21,151,076,00019,027,127,00039.9447.043-7.11負債和所有者權(quán)益(或股東權(quán)益)總計52,963,401,00040,446,081,000100.00100.0000.00（一）資產(chǎn)結(jié)構(gòu)分析評價：（1）從靜態(tài)方面分析，該公司非流動資產(chǎn)比重高達66.86%，流動資產(chǎn)比重為33.14%，根據(jù)該公司的資產(chǎn)結(jié)構(gòu)，可以認為該公司的資產(chǎn)流動性較弱，資產(chǎn)風險大；該公司應收款項和存貨所占比重較大，更加說明該公司資產(chǎn)流動性差的問題。（2）從動態(tài)方面分析，本期該公司流動資產(chǎn)比重下降了8.53%，非流動資產(chǎn)比重上升了8.53%，結(jié)合各資產(chǎn)項目的結(jié)構(gòu)變動情況來看，除應收票據(jù)的比重下降了8.93%，其他項目變動的幅度不是很大，說明該公司資產(chǎn)結(jié)構(gòu)相對穩(wěn)定，但存貨的積壓、貨幣資金的減少以及工程物資和無形資產(chǎn)的增加，還是為企業(yè)帶來一定的負擔及風險。（二）資本結(jié)構(gòu)的分析評價：（1）從靜態(tài)方面分析，該公司股東權(quán)益比重為39.94%，負債比重60.06%，資產(chǎn)負債率相對較高，財務風險相對較大。（2）從動態(tài)方面分析，該公司股東權(quán)益比重下降了7.11%，負債比重上升了7.11%，除短期借款變動幅度較大，為17.79%，其他項目變動幅度不大，說明該公司資本結(jié)構(gòu)不太穩(wěn)定，財務實力下滑。資產(chǎn)負債表水平分析表項目2010年2009年變動額變動（%）對總資產(chǎn)影響（%）資產(chǎn)流動資產(chǎn)：貨幣資金1,992,519,0002,344,542,000-352023000-15.01457428-2.812交易性金融資產(chǎn)01,000100-0.008應收票據(jù)2,756,210,0005,716,197,000-2959987000-51.78245256-23.647應收賬款5,396,590,0004,066,723,000132986700032.7011945510.624預付款項610,286,000211,206,000399080000188.95296543.188應收股利20,735,00015,481,000525400033.938376070.042其他應收款238,500,00092,135,000146365000158.85928261.169存貨6,537,852,0004,405,206,000213264600048.4119471417.038流動資產(chǎn)合計17,552,692,00016,852,490,0007002020004.1548874975.594非流動資產(chǎn)：發(fā)放貸款及墊款6,476,055,0004,640,642,000183541300039.5508423214.663長期股權(quán)投資59,160,00029,860,0002930000098.124581380.234其他長期投資----固定資產(chǎn)原值24,104,291,00019,122,001,000498229000026.0552752839.803累計折舊6,476,055,0004,640,642,000183541300039.5508423214.663固定資產(chǎn)凈值17,628,236,00014,481,359,000314687700021.7305364825.140固定資產(chǎn)減值準備152,481,000163,2576.600635807-0.086固定資產(chǎn)17,475,755,00014,318,102,000315765300022.0535724625.226在建工程7,401,358,0004,580,974,000282038400061.5673435422.532工程物資3,838,424,0001,299,505,0002538919000195.375854720.283無形資產(chǎn)4,897,343,0002,117,097,0002780246000131.323505722.211開發(fā)支出800,801,000347,961,000452840000130.14102163.618商譽65,914,00058,603,000731100012.475470540.058長期待攤費用51,260,00083,63538.70987027-0.259遞延所得稅資產(chǎn)371,337,000185,927,00018541000099.721933881.481其他非流動資產(chǎn)449,357,000570,000,000-120643000-21.1654386-0.964非流動資產(chǎn)合計35,410,709,00023,593,591,0001181711800050.0861356894.406資產(chǎn)總計52,963,401,00040,446,081,0001251732000030.94816529100.000負債2010年2009年變動額變動（%）對總資產(chǎn)影響（%）流動負債：短期借款9,796,422,000283,801,00095126210003351.86310175.996交易性金融負債094,000-94000-100-0.001應付票據(jù)3,972,838,0003,577,087,00039575100011.063499433.162應付賬款7,060,610,0007,944,163,000-883553000-11.12204017-7.059預收賬款2,864,656,0003,340,438,000-475782000-14.24310225-3.801應付職工薪酬1,003,198,000738,104,00026509400035.915534942.118應交稅費-606,352,000172,270,000-778622000-451.9777094-6.220應付股利330,000344,000-14000-4.0697674420.000其他應付款1,246,889,000734,096,00051279300069.853670364.097預計流動負債317,565,000248,850,0006871500027.613019890.549一年內(nèi)到期的非流動負債1,207,068,000263,328,000943740000358.3895377.539其他流動負債900,727,000785,357,00011537000014.690134550.922流動負債合計27,763,951,00018,087,932,000967601900053.4943353477.301非流動負債：長期借款3,049,000,0003,106,5141.851399994-0.459其他非流動負債999,374,000224,508,000774866000345.13959416.190非流動負債合計4,048,374,0003,331,022,00071735200021.535492715.731負債合計31,812,325,00021,418,954,0001039337100048.524176383.032股東權(quán)益：0.000實收資本(或股本)2,275,100,0002,275,100,000000.000資本公積5,722,692,0005,717,956,00047360000.08282680.038盈余公積1,457,013,0001,144,318,00031269500027.325883192.498未分配利潤9,048,833,0007,593,633,000145520000019.1634228311.625外幣報表折算差額-43,319,000-48,650,0005331000-10.957862280.043歸屬于母公司股東權(quán)益合計18,460,319,00016,682,357,000177796200010.6577385914.204少數(shù)股東權(quán)益2,690,757,0002,344,770,00034598700014.755690322.764所有者權(quán)益(或股東權(quán)益)合計21,151,076,00019,027,127,000212394900011.1627414916.968負債和所有者權(quán)益(或股東權(quán)益)總計52,963,401,00040,446,081,0001251732000030.94816529100.000（一）從投資或資產(chǎn)角度進行分析評價：該公司總資產(chǎn)本期增加12517320千元，增長復讀為30.95%，說明比亞迪公司本年資產(chǎn)規(guī)模有較大幅度的增長，進一步分析可以發(fā)現(xiàn)：（1）流動資產(chǎn)本期增加了700202千元，增長幅度為4.15%，使總資產(chǎn)規(guī)模增加15.59%；非流動資產(chǎn)本期增加了11817118千元，增長幅度為50.09%，使總資產(chǎn)規(guī)模增加了94.41%。兩者合計使總資產(chǎn)增加了12517320千元，增長幅度為30.95%。（2）本期總資產(chǎn)的增長主要體現(xiàn)在非流動資產(chǎn)的增長上。如僅從這一變化來看，該公司資產(chǎn)的流動性大大減弱。非流動資產(chǎn)增長主要體現(xiàn)在三個方面：一是發(fā)放貸款及墊款大幅度增長，本期增長1835413千元，增長幅度為39.55%，對總資產(chǎn)的影響為14.66%。發(fā)放貸款及墊款反映了企業(yè)的長期債權(quán)變動情況，長期債權(quán)的大幅增長對于該公司較少的流動資產(chǎn)形成一定壓力及風險；而是固定資產(chǎn)的增長，固定資產(chǎn)各項目的增長是非流動資產(chǎn)中對總資產(chǎn)變動影響最大的項目。固定資產(chǎn)規(guī)模的擴大可以理解為該企業(yè)生產(chǎn)能力的大幅增加，也可以理解為該企業(yè)變現(xiàn)能力較弱，財務風險較大；三是無形資產(chǎn)的增長。無形資產(chǎn)本期增加2780246千元，增長幅度為131.32%，對總資產(chǎn)的影響為22.21%。其增長可能是因為土地使用權(quán)的增加，這對企業(yè)未來經(jīng)營有著積極的作用。（二）從籌資或權(quán)益角度進行分析評價：（1）負債本期增加10393371千元，增長的幅度為48.52%，使權(quán)益總額增加了83.03%；股東權(quán)益本期增加了2123949千元，增長幅度為11.16%，使權(quán)益總額增長了16.97%，兩者合計使權(quán)益總額本期增加12517320千元，增長幅度為100%。（2）本期權(quán)益總額增長主要體現(xiàn)在負債的增長上，流動負債增長是其主要方面。流動負債本期增長9676019千元，增長幅度為53.49%，對權(quán)益總額的影響為77.3%，這種變動可能導致公司償債壓力的加大及財務風險的增加。流動負債增長主要表現(xiàn)在短期借款，短期借款本期增加9512621千元，增長幅度為3351.86%，公司會因此面臨極大的償債壓力。（3）股東權(quán)益本期增加2123949千元，增長幅度為11.16%，對權(quán)益總額的影響為16.97%。其中歸屬于母公司股東權(quán)益增加1777962千元，未分配利潤增加1455200千元，對權(quán)益總額的影響為25.83%。比亞迪公司營業(yè)利潤水平分析表項目2010年2009年增減額增減（%）一、營業(yè)收入48,448,416,00041,113,912,0007,334,504,00017.84減：營業(yè)成本39,173,976,00031,479,762,0007,694,214,00024.44二、營業(yè)毛利8,614,784,0008,960,535,000-345,751,000-3.86營業(yè)稅金及附加659,656,000673,615,000-13,959,000-2.07銷售費用2,175,881,0001,487,735,000688,146,00046.25管理費用3,306,333,0002,773,943,000532,390,00019.19研發(fā)費用0000.00