华能国际财务报表.doc

1、华能国际财务报表(2007-2009)表一：资产负债表报告期 2009-12-31 2008-12-31 2007-12-31 流动资产货币资金 5,452,049,814 5,765,873,510 7,532,760,305应收票据 351,630,301 666,255,246 1,674,933,239应收账款 9,691,272,481 7,128,244,389 6,201,384,406预付账款 1,024,217,112 659,137,122 537,169,705应收利息 707,768 2,005,634 2,254,384其他应收款 1,183,405,939 423,

2、981,605 281,757,838存货 4,083,985,593 5,169,847,161 2,319,290,494一年内到期的非流动资产 19,547,650 10,166,317 - 其他流动资产 46,123,151 177,187,990 1,510,798影响流动资产其他科目 141,885,707 - - 流动资产合计 21,994,825,516 20,018,178,358 18,551,061,169非流动资产可供出售金融资产 2,293,998,840 1,262,042,775 3,346,559,685长期股权投资 9,550,498,199 8,745,00

3、2,312 8,511,050,400固定资产 108,768,695,177 91,291,630,220 76,062,501,399工程物资 8,764,873,990 11,492,064,608 4,079,709,861在建工程 23,636,990,139 13,640,791,750 8,803,472,597无形资产 7,085,887,464 6,800,885,941 2,321,671,156商誉 10,912,159,288 10,672,965,231 129,441,347长期待摊费用 164,133,436 181,847,382 76,232,647递延所得税

4、资产 547,664,305 384,475,177 257,650,147其他非流动资产 232,537,231 97,776,428 - 影响非流动资产其他科目 44,863,269 - - 非流动资产合计 172,002,301,338 144,569,481,824 103,588,289,239资产总计 193,997,126,854 164,587,660,182 122,139,350,408流动负债短期借款 24,729,816,119 28,745,487,670 11,670,400,123应付票据 71,475,000 12,060,500 332,544,000应付账款

5、 4,314,985,860 2,997,905,901 2,017,227,031预收账款 102,728,785 - - 应付职工薪酬 290,527,379 212,236,060 213,403,153应交税费 -1,544,137,768 420,464,389 955,334,054应付利息 490,239,080 424,287,396 181,088,854应付股利 20,733,907 56,733,907 12,150,000其他应付款 8,374,609,135 6,354,394,031 5,702,416,535一年内到期的非流动负债 9,250,248,143 6,

6、545,420,739 4,219,515,105其他流动负债 10,442,145,076 5,340,299,353 5,228,038,843影响流动负债其他科目 13,403,141 542,441,864 - 流动负债合计 56,556,773,857 51,651,731,810 30,532,117,698非流动负债长期借款 71,266,754,880 59,027,180,707 33,438,647,481应付债券 13,800,114,589 9,834,688,447 5,885,614,909长期应付款 23,858,743 - - 专项应付款 - - 277,191

7、,567递延所得税负债 1,386,493,492 1,091,023,185 770,318,864其他非流动负债 2,245,400,134 1,392,995,793 469,716,200影响非流动负债其他科目 849,636 17,241,800 - 非流动负债合计 88,723,471,474 71,363,129,932 40,841,489,021负债合计 145,280,245,331 123,014,861,742 71,373,606,719所有者权益实收资本（或股本） 12,055,383,440 12,055,383,440 12,055,383,440资本公积金 9

8、,349,129,414 8,669,423,555 10,700,531,318盈余公积金 6,142,345,063 6,142,345,063 6,142,345,063未分配利润 13,830,728,702 9,913,855,780 17,221,419,482外币报表折算差额 -362,067,301 -534,432,581 - 归属于母公司股东权益合计 41,015,519,318 36,246,575,257 46,119,679,303所有者权益合计 48,716,881,523 41,572,798,440 50,765,743,689负债及所有者权益总计 193,99

9、7,126,854 164,587,660,182 122,139,350,408表二：利润分配表报告期 2009-12-31 2008-12-31 2007-12-31一、营业总收入 79,742,330,872 67,825,137,078 50,434,614,049营业收入 79,742,330,872 67,825,137,078 50,434,614,049 二、营业总成本 74,584,727,552 72,557,209,691 44,550,817,579营业成本 66,961,169,769 66,876,299,597 40,943,065,668营业税金及附加 165,

10、586,134 106,385,323 151,105,639销售费用 3,423,738 2,505,051 - 管理费用 2,360,326,271 1,854,930,669 1,524,034,619财务费用 4,435,425,518 3,624,421,205 1,939,092,478资产减值损失 658,796,122 92,667,846 -6,480,825三、其他经营收益 1,572,144,362 - - 公允价值变动净收益 -33,637,701 -54,657,795 -100,179,545投资净收益 809,462,915 184,833,113 1,341,0

11、59,743四、营业利润 5,933,428,534 -4,601,897,295 7,124,676,668营业外收入 278,927,428 294,619,514 303,211,333营业外支出 162,520,474 125,765,374 38,018,781非流动资产处置净损失 105,578,459 70,380,795 14,771,760五、利润总额 6,049,835,488 -4,433,043,155 7,389,869,220所得税 656,691,499 -219,824,532 972,263,962六、净利润 5,393,143,989 -4,213,218,

12、623 6,417,605,258少数股东损益 312,147,425 -511,988,797 420,546,597归属于母公司股东的净利润 5,080,996,564 -3,701,229,826 5,997,058,661七、每股收益基本每股收益 0.42 -0.31 0.5稀释每股收益 0.42 -0.31 0.5表三：现金流动表报告期 2009-12-31 2008-12-31 2007-12-31 一、经营活动产生的现金流量销售商品、提供劳务收到的现金 87,470,935,502 76,070,701,059 57,359,530,390收到的税费返还 33,749,418 -

13、 - 收到其他与经营活动有关的现金 234,634,122 437,882,682 194,385,312经营活动现金流入小计 87,739,319,042 76,508,583,741 57,553,915,702购买商品、接受劳务支付的现金 60,857,619,415 62,227,008,044 34,138,632,366支付给职工以及为职工支付的现金 3,770,793,834 3,312,894,312 3,009,251,361支付的各项税费 6,184,661,871 4,941,561,809 6,552,635,085支付其他与经营活动有关的现金 36,612,707 6

14、7,579,007 15,356,954经营活动现金流出小计 71,749,883,966 71,322,690,186 45,332,512,664经营活动产生的现金流量净额 15,989,435,076 5,185,893,555 12,221,403,038二、投资活动产生的现金流量收回投资收到的现金 - - 603,945,511取得投资收益收到的现金 540,181,389 381,854,286 518,933,990处置固定资产、无形资产和其他长期 39,272,291 25,335,765 270,130,779处置子公司及其他营业单位收到的现金净额 - - 322,176,3

15、84收到其他与投资活动有关的现金 4,398,097 266,729,810 - 投资活动现金流入小计 583,851,777 673,919,861 1,393,010,280购建固定资产、无形资产和其他长期资产支付的现金 22,930,085,699 27,985,574,026 15,442,320,214投资支付的现金 910,830,000 496,956,154 2,989,395,263取得子公司及其他营业单位支付的现金净额 2,354,117,000 20,148,455,118 - 投资活动现金流出小计 26,195,032,699 48,630,985,298 18,753

16、,891,861投资活动产生的现金流量净额三、筹资活动产生的现金流量吸收投资收到的现金 260,533,100 1,162,561,500 164,890,000子公司吸收少数股东投资收到的现金 - - - 取得借款收到的现金 74,841,074,644 94,352,945,577 32,854,681,377收到其他与筹资活动有关的现金 14,332,270,751 9,149,315,353 229,910,000发行债券收到的现金 - - 10,883,643,800筹资活动现金流入小计 89,433,878,495 104,664,822,430 44,133,125,177偿还债

17、务支付的现金 73,388,173,943 54,738,207,239 28,264,673,990分配股利、利润或偿付利息支付的现金 - - - 子公司支付给少数股东的股利 - - - 支付其他与筹资活动有关的现金 936,808,846 841,226,021 1,631,993,852筹资活动现金流出小计 80,670,144,432 63,409,531,191 34,905,686,944筹资活动产生的现金流量净额四、现金及现金等价物净增加额汇率变动对现金的影响 55,741,958 -229,759,094 -4,298,406现金及现金等价物净增加额 -802,269,825

18、-1,745,639,737 4,083,661,284期初现金及现金等价物余额 6,029,251,473 7,312,264,810 3,228,603,526期末现金及现金等价物余额 5,226,981,648 5,566,625,073 7,312,264,810表四：比率分析报告期 2009-12-31 2008-12-31 2007-12-31 毛利率 16.03% 1.4% 28.59% 营业利润率 7.44% -6.78% 15.28% 净利率 6.37% -5.46% 10.99% 流动比率 0.39% 0.39% 0.52%速动比率 0.32% 0.29% 0.45%权益乘数 3.98 3.96 2.4资产收益率 2.62% -2.25% 3.84%净资产收益率 12.39% -10.21% 9.18%应收账款周转率 9.48 10.18 8.12存货周转率 14.47 17.86 12.22总资产周转率 0.44% 0.47% 0.12%