1、2018 年货币资金172,201.27136,513.29104,618.89应收票据47,928.963,082.726,961.67应收账款217,415.31151,679.79130,939.12预付款项46,637.4132,428.8636,448.69应收股利17.380.00其他应收款13,513.1467,655.0249,225.35存货151,138.6663,203.6144,469.81其他流动资产15,268.9713,132.593,593.12流动资产合计664,121.10467,713.25376,256.65可供出售金融资产5,314.374,316.7
2、9长期股权投资59,540.5760,426.77135,832.53投资性房地产47,974.54固定资产79,685.2567,636.3454,622.76在建工程28,588.1652.83102.09无形资产163,793.77120,130.5759,501.50开发支出41,923.0217,118.9723,726.65商誉146,031.2578,242.5275,952.76长期待摊费用2,688.37754.24474.71递延所得税资产7,699.588,438.348,257.32非流动资产合计535,264.36405,091.90362,787.10资产总计1,1
3、99,385.45872,805.15739,043.75短期借款307,037.69243,493.38100,396.81应付票据62,885.3410,012.90104,315.93应付账款139,262.26114,486.17预收款项24,094.8514,073.5320,885.57应付职工薪酬5,506.693,364.072,772.51应交税费4,559.982,279.823,327.05应付利息2,063.861,891.46应付股利1,039.5752其他应付款12,149.8086,840.8767,068.64一年内到期的非流动负债109,744.31233,3
4、77.0895,043.15流动负债合计668,344.34710,858.86393,809.67长期借款93,597.3252,495.3218,000.00应付债券49,447.9449,647.72长期应付款156,587.8630,648.66198,643.21专项应付款6,309.00长期负债合计256,494.17138,900.93266,290.92递延所得税负债1,095.12929.10807.62其他非流动负债643.87465.52递延收益-非流动负债20,089.9417,253.7115,876.38非流动负债合计277,679.23157,727.61283,
5、440.45负债合计946,023.57868,586.47677,250.12实收资本(或股本)88,210.85资本公积369,389.80367,960.42367,929.41盈余公积6,050.01未分配利润-233,722.80-498,592.77-440,633.18其他综合收益-752.77-1,852.66-1,451.99归属于母公司所有者权益合计229,175.08-38,224.1620,105.09少数股东权益24,186.8042,442.8441,688.54所有者权益合计253,361.884,218.6961,793.63负债与所有者权益总计大唐电信科技股份
6、有限公司,简称*ST 大唐,所属的行业是通信传输设备,公司总部位于北京市。2018 年,*ST 大唐的资产总计是 739,043.75 万元,负债合计是 677,250.12 万元, 所有者权益合计是 61,793.63 万元。资产构成负债所有者权益从资产的角度看*ST 大唐的资产负债表, 2016-2018 年最近三年的资产总计分别是1,199,385.45 万元、872,805.15 万元、739,043.75 万元,其中,2018 年的流动资产合计为376,256.65 万元,包括 104,618.89 万元的货币资金和 44,469.81 万元的存货;非流动资产合计为 362,787.
7、10 万元,其中的固定资产占到了 54,622.76 万元。资产总额变动趋势2016年2017年2018年1,400,000.001,200,000.001,000,000.00800,000.00600,000.00400,000.00200,000.00负债方面,*ST 大唐最近三年的负债总额分别是 946,023.57 万元、868,586.47 万元、677,250.12 万元,其中,2018 年的流动负债是 393,809.67 万元,非流动负债是 283,440.45万元。所有者权益方面,2016-2018 年*ST 大唐的所有者权益总额分别为 253,361.88 万元、4,21
8、8.69 万元、61,793.63 万元,2018 年的股本为 88,210.85 万元。1.2利润表表格2 2016-2018年度 利润表Table 2Income Sheets for 2016-2018营业总收入722,967.28434,768.85241,650.00营业收入营业总成本918,496.40757,777.06342,474.68营业成本641,734.02348,351.75180,458.20营业税金及附加2,089.422,676.662,267.35销售费用29,381.5823,916.8920,315.44管理费用118,953.81119,440.5183
9、,351.81财务费用29,970.4227,022.6227,044.93资产减值损失96,367.15236,368.6329,036.95投资收益3,623.9531,119.4786,454.81其中:对联营和合营企业的投资收益3,076.592,115.80-8,999.37其他业务利润10,839.0073,494.77营业利润-191,905.17-281,049.7559,124.89营业外收入12,169.59514.12358.69营业外支出364.89113.07106.72利润总额-180,100.48-280,648.7159,376.86所得税费用655.4442.
10、602,171.58净利润-180,755.92-280,691.3057,205.29归属于母公司所有者的净利润-177,562.35-264,869.9757,959.59少数股东损益-3,193.57-15,821.34-754.31基本每股收益稀释每股收益其他综合收益(损失)-388.11-1,099.90400.67综合收益总额-181,144.03-281,791.2057,605.96归属于母公司所有者的综合收益-177,950.46-265,969.8658,360.26归属少数股东的综合收益2016-2018 年*ST 大唐的营业总收入分别为722,967.28 万元、434
11、,768.85 万元、241,650.00 万元,营业总成本分别为 918,496.40 万元、757,777.06 万元、342,474.68 万元, 净利润分别为-180,755.92 万元、-280,691.30 万元、57,205.29 万元。主要利润表项目-200,000.00-400,000.002018 年,*ST 大唐的营业收入和营业成本分别为 241,650.00 万元、180,458.20 万元,销售费用、管理费用和财务费用分别为 20,315.44 万元、83,351.81 万元和 27,044.93 万元, 营业利润和利润总额分别为 59,124.89 万元、59,37
12、6.86 万元。1.3现金流量表表格3 2016-2018年度 现金流量表Table 3 Cash Flow Sheets for 2016-2018项目(万元)2016 年销售商品、提供劳务收到的现金815,461.88515,411.13274,776.29收到的税费返还1,690.972,370.353,332.41收到的其他与经营活动有关的现金37,431.3832,469.8418,940.20购买商品、接受劳务支付的现金649,873.00413,477.19182,512.08支付给职工以及为职工支付的现金64,788.2670,542.8559,130.57支付的各项税费19,
13、171.9718,398.1211,984.68支付其他与经营活动有关的现金46,890.9351,809.4823,995.82经营活动产生的现金流量73,860.07-3,976.3219,425.75收回投资收到的现金6,592.505,900.0013,792.44取得投资收益收到的现金433.1647.851,080.26处置长期资产收回的现金2,502.66109.21107,795.29处置其他营业单位收到的现金1,776.2418,897.2927,468.14收到的其他与投资活动有关的现金0.001,700.00购建长期资产支付的现金43,929.1016,578.7117,
14、820.37投资支付的现金10,823.9138.76投资活动产生的现金流量-43,448.458,375.64133,977.01取得借款收到的现金437,930.84467,622.36151,453.16收到其他与筹资活动有关的现金10,596.6024,325.6124,720.35偿还债务支付的现金388,746.99491,303.31304,159.46分配股利.利润或利息支付的现金30,636.2135,096.5718,422.46子公司支付给少数股东的现金1,255.074,240.00支付其他与筹资活动有关的现金10,596.8910,785.0031,683.14筹资活
15、动产生的现金流量19,739.97-45,236.90-178,091.55汇率变动对现金的影响1,205.64-1,372.5534.63现金及现金等价物净增加额51,357.24-42,210.13-24,654.16期初现金及现金等价物余额109,687.90161,045.14118,835.01期末现金及现金等价物余额94,180.842018 年,*ST 大唐的期末现金及现金等价物余额为 94,180.84 万元,其中,经营活动产现金及现金等价物余额趋势生的现金流量是 19,425.75 万元,投资活动产生的现金流量是 133,977.01 万元,筹资活动产生的现金流量是-178,
16、091.55 万元。180,000.00160,000.00140,000.00120,000.00100,000.0080,000.0060,000.0040,000.0020,000.001.4所有者权益变动表表格4 2016-2018年度 所有者权益变动表Table 4 Changes in Owners Equity Sheets For 2016-2018上期期末余额433,863.29本期期初余额本期增减变动金额-180,501.40-249,143.2057,574.95所有者投入和减少资本1,192.6336,888.00-31.01所有者投入资本38,317.38和投资相关的
17、其他项目-1,429.38利润分配-550.00-4,240.00对股东的分配期末余额所有者权益期末余额变动趋势300,000.00250,000.00150,000.0050,000.002会计报表分析2.1 资产负债表分析2.1.1 水平趋势分析表格5 2018年度 水平分析Table 5 Horizontal Analysis In 2018变动额变动比影响总资产-31,894.40-23.36%-3.65%3,878.95125.83%0.44%-20,740.67-13.67%-2.38%4,019.8312.40%0.46%-17.38-100.00%0.00%-18,429.67
18、-27.24%-2.11%-18,733.80-29.64%-2.15%-9,539.47-72.64%-1.09%-91,456.60-19.55%-10.48%75,405.76124.79%8.64%-47,974.54-5.50%-13,013.57-19.24%-1.49%49.2693.23%0.01%-60,629.07-50.47%-6.95%6,607.6838.60%0.76%-2,289.76-2.93%-0.26%-279.54-37.06%-0.03%-181.02-0.02%-42,304.80-10.44%-4.85%-133,761.40-15.33%-143,096.57-58.77%-16.40%94,303.03941.82%10.80%-114,486.17-13.12%6,812.0448.40%0.78%-591.57-17.58%-0.07%1,047.2345.93%0.12%-1,891.46-0.22%