合并財務報表的案例分析
合并財務報表簡稱合(he)(he)并(bing)報表(biao)，亦(yi)稱合(he)(he)并(bing)會計報表(biao)，其視企(qi)業(ye)(ye)集(ji)團為一個(ge)會計主(zhu)體(ti)，反映其所控制(zhi)的(de)資產、承擔的(de)負債、實(shi)現的(de)收入、及發生(sheng)的(de)費用等信(xin)息。我(wo)國(guo)企(qi)業(ye)(ye)集(ji)團不是納(na)稅(shui)主(zhu)體(ti)，合(he)(he)并(bing)會計報表(biao)也不是企(qi)業(ye)(ye)進行利潤分配，包括(kuo)繳納(na)所得稅(shui)、分派股利的(de)依(yi)據，它僅僅具有提供企(qi)業(ye)(ye)集(ji)團整體(ti)經(jing)營(ying)情況(kuang)信(xin)息的(de)作用。下面我(wo)們就來看一個(ge)合(he)(he)并(bing)財務報表(biao)的(de)案例分析(xi)：
有(you)(you)(you)一(yi)家外(wai)貿企(qi)業(ye)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，主業(ye)是(shi)(shi)服裝(zhuang)出口，但(dan)(dan)近幾年受到國內外(wai)宏觀政策影響(xiang)，效益(yi)一(yi)直(zhi)不(bu)佳，為(wei)扭轉現有(you)(you)(you)局面，開始(shi)進(jin)軍房(fang)地(di)產(chan)市場，與(yu)其他企(qi)業(ye)合作(zuo)(zuo)(zuo)新設了(le)一(yi)家房(fang)地(di)產(chan)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，股(gu)(gu)本1 個億，其中A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)是(shi)(shi)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的參股(gu)(gu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，參股(gu)(gu)30%，且不(bu)具有(you)(you)(you)實質的控(kong)制權。但(dan)(dan)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)并不(bu)是(shi)(shi)直(zhi)接持(chi)(chi)有(you)(you)(you)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的股(gu)(gu)權，而(er)是(shi)(shi)通(tong)過A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的另一(yi)參股(gu)(gu)20%的C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的全資子公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)直(zhi)接持(chi)(chi)有(you)(you)(you)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的股(gu)(gu)權。D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)其他營業(ye)收(shou)入為(wei)i000萬元。但(dan)(dan)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)對(dui)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)有(you)(you)(you)實質的控(kong)制權，因為(wei)A、C、D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法人代表(biao)均(jun)為(wei)同一(yi)個人。在2007年末(mo)財務(wu)決算時，A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)沒有(you)(you)(you)合并C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的報(bao)表(biao)，也就是(shi)(shi)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)屬于表(biao)外(wai)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)將C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)作(zuo)(zuo)(zuo)為(wei)長期股(gu)(gu)權投資來反映(ying)。C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)也沒有(you)(you)(you)將D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)納入合并報(bao)表(biao)范(fan)圍(wei)，C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)對(dui)D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)，D公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)對(dui)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)均(jun)作(zuo)(zuo)(zuo)為(wei)長期股(gu)(gu)權投資來反映(ying)。
分析：根據新(xin)準則規(gui)定，2007年合(he)并(bing)財務報(bao)表(biao)時，A公司、C公司處理(li)小妥。正確處理(li)應(ying)該是：
(一)A公司(si)應當按照控制原則將C公司(si)納入合并范圍(wei);
(二)C公(gong)司毫(hao)無疑問應(ying)當合并D公(gong)司報表，因(yin)為D公(gong)司即是c公(gong)司的(de)全資(zi)子公(gong)司，且c公(gong)司對其有實質的(de)控制(zhi)權。
對于合并財務報表分析方法的探討：
(一)償債(zhai)(zhai)能力(li)分析 償債(zhai)(zhai)能力(li)，顧名思義，就是指(zhi)企業集團(tuan)償還(huan)各種債(zhai)(zhai)務(wu)的能力(li)。
(二)營(ying)運能(neng)力分析(xi) 營(ying)運能(neng)力，即企業集(ji)團經營(ying)管理(li)者(zhe)有效利用(yong)資產的(de)能(neng)力，可(ke)以在(zai)一(yi)定(ding)程度上(shang)反映企業集(ji)團的(de)經營(ying)管理(li)水平。
(三(san))盈利能(neng)(neng)力(li)分(fen)析 盈利能(neng)(neng)力(li)是指企(qi)(qi)業集(ji)團獲取利潤的能(neng)(neng)力(li)，在一定程度上反(fan)映(ying)了企(qi)(qi)業集(ji)團管理者(zhe)的經營業績。主營業務凈利潤率、資(zi)(zi)產報酬率、資(zi)(zi)本收益率等都能(neng)(neng)反(fan)映(ying)企(qi)(qi)業的盈利能(neng)(neng)力(li)。
(四)成(cheng)長(chang)能(neng)力分析(xi) 企(qi)(qi)業成(cheng)長(chang)能(neng)力是(shi)指企(qi)(qi)業未來(lai)發展(zhan)趨(qu)勢與發展(zhan)速度，包括企(qi)(qi)業規模的擴(kuo)大，利潤和所有者權(quan)益的增加。
企(qi)業應(ying)根據自身(shen)的(de)(de)實(shi)際情(qing)況(kuang)來不斷的(de)(de)改進財務(wu)報(bao)表分析，使財務(wu)分析方法能(neng)夠更加完(wan)善和合理(li)，從而(er)實(shi)現企(qi)業的(de)(de)財務(wu)管(guan)理(li)目標，提高企(qi)業的(de)(de)經(jing)濟(ji)效益。
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