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1、公司简介中粮屯河股份有限公司（中粮屯河，COFCO Tunhe，股票代码600737）是世界500强企业中粮集团有限公司控股的A股上市公司。中粮屯河是我国领先的果蔬食品生产供应商，拥有番茄、食糖两大产业，是领先的番茄制品生产企业，国内最大的食糖生产和贸易企业，主营番茄加工、食糖加工贸易、果蔬罐头贸易、种业和品牌产品业务，致力于成为果蔬食品行业的领导者和品质一流的食品企业。公司经营范围是：番茄加工、番茄制品的制造销售以及其他农副产品（除粮、棉）的加工、销售；饮料的生产、销售；食用油、水果、蔬菜的加工和销售；白砂糖、酒精、颗粒粕的制造销售；蒸汽的生产、销售；糖蜜、菜丝的销售（限所属分支机构经营）；
2、农药的销售（许可证为准）；汽车货运；蜜饯、炒货食品及坚果制品（烘炒类）、水果制品（水果干制品）的加工、销售（限所属分支机构经营）。一般经营项目：水泥及其制品、活性石灰、本企业产品及一般货物与技术的进口经营；经纪信息服务；废渣、废旧物资的销售；房屋、土地、设备的租赁；化肥、农膜销售；农产品的开发、种植、销售；钢桶、吨箱、托盘、无菌袋、不再分装的包装种子的销售；农机作业服务、农机租赁。机械设备零部件、钢材、马口铁罐、番茄酱生产设备、糖的生产设备、酒精生产设备、颗粒粕生产设备、农机和环保设备的销售。货物运输代理服务、装卸搬运服务、鉴证咨询服务和代理服务（包括代购代销货物、代办进出口、介绍服务和其他代
3、理服务）经营方式：生产、批发、零售、投资、租赁、咨询服务。新疆财经大学商务学院11级会计13班第一组第1页/共17页新疆财经大学商务学院11级会计13班第一组第2页/共17页新疆财经大学商务学院11级会计13班第一组第3页/共17页4项目项目年末数年末数年初数年初数变动额变动额 变动率变动率%对总资产的影响对总资产的影响%流动资产：流动资产：货币资金货币资金2,503,138,568.262,503,138,568.262,902,186,648.202,902,186,648.20-399048079.9-399048079.9-13.74991096-13.74991096-2.10757
4、7883-2.107577883交易性金融资产交易性金融资产应收票据应收票据应收账款应收账款491,848.18491,848.18256,005,972.45256,005,972.45-255514124.3-255514124.3-99.80787629-99.80787629-1.349501336-1.349501336预付款项预付款项11,056,928.0011,056,928.0011,056,928.0011,056,928.000 00 00 0应收利息应收利息应收股利应收股利其他应收款其他应收款13,662,857,677.0313,662,857,677.037,135
5、,195,511.147,135,195,511.146527662166652766216691.4854001691.4854001634.4759368734.47593687存货存货657,074,970.30657,074,970.30934,225,120.92934,225,120.92-277150150.6-277150150.6-29.66631323-29.66631323-1.463772305-1.463772305一年内到期的非流动资产一年内到期的非流动资产其他流动资产其他流动资产流动资产合计流动资产合计16,834,619,991.7716,834,619,991
6、.7711,238,670,180.7111,238,670,180.715595949811559594981149.791921349.791921329.5550853429.55508534非流动资产：非流动资产：可供出售金融资产可供出售金融资产803,477,786.08803,477,786.08767,744,553.06767,744,553.0635733233.0235733233.024.6543128024.6543128020.1887255580.188725558持有至到期投资持有至到期投资长期应收款长期应收款652,601.25652,601.25746,487
7、.10746,487.10-93885.85-93885.85-12.57702243-12.57702243-0.000495859-0.000495859长期股权投资长期股权投资长期股权投资长期股权投资6,697,167,119.356,697,167,119.356,081,410,936.936,081,410,936.93615756182.4615756182.410.1252191110.125219113.2521246863.252124686投资性房地产投资性房地产402,831,544.63402,831,544.63450,350,326.63450,350,326.6
8、3-47518782-47518782-10.55151494-10.55151494-0.250971096-0.250971096固定资产固定资产347,628,844.27347,628,844.27365,053,273.22365,053,273.22-17424428.95-17424428.95-4.773119495-4.773119495-0.092027359-0.092027359在建工程在建工程58,293,289.3958,293,289.39266,002.75266,002.7558027286.6458027286.6421814.5438921814.5438
9、90.3064719070.306471907工程物资工程物资固定资产清理固定资产清理生产性生物资产生产性生物资产油气资产油气资产无形资产无形资产56,162,821.4756,162,821.4728,080,699.4828,080,699.4828082121.9928082121.99100.0050658100.00506580.1483161110.148316111开发支出开发支出商誉商誉长期待摊费用长期待摊费用1,643,544.741,643,544.74-1643544.74-1643544.74-100-100-0.008680404-0.008680404递延所得税资产
10、递延所得税资产其他非流动资产其他非流动资产非流动资产合计非流动资产合计8,366,214,006.448,366,214,006.447,695,295,823.917,695,295,823.91670918182.5670918182.58.718549598.718549593.5434635433.543463543资产总计资产总计25,200,833,998.2125,200,833,998.2118,933,966,004.6218,933,966,004.626266867994626686799433.0985488833.0985488833.0985488833.09854
11、88820132013年资产负债表水平分析年资产负债表水平分析年资产负债表水平分析年资产负债表水平分析第4页/共17页5流动负债：流动负债：短期借款短期借款8,146,000,000.008,146,000,000.004,050,000,000.004,050,000,000.0040960000004096000000101.1358025101.135802521.6330799321.63307993交易性金融负债交易性金融负债应付票据应付票据应付账款应付账款192,429,975.79192,429,975.79377,982,829.96377,982,829.96-1855528
12、54.2-185552854.2-49.09028651-49.09028651-0.979999933-0.979999933预收款项预收款项829,683,942.00829,683,942.00445,583,251.00445,583,251.0038410069138410069186.2017793886.201779382.0286330442.028633044应付职工薪酬应付职工薪酬33,480,953.3633,480,953.3643,223,535.4943,223,535.49-9742582.13-9742582.13-22.53999359-22.53999359
13、-0.051455581-0.051455581应交税费应交税费246,050,401.52246,050,401.52245,773,919.01245,773,919.01276482.51276482.510.112494650.112494650.0014602460.001460246应付利息应付利息64,516,887.7964,516,887.79149,846,296.60149,846,296.60-85329408.81-85329408.81-56.94462309-56.94462309-0.450668438-0.450668438应付股利应付股利1,547,569.
14、471,547,569.471,547,569.471,547,569.470 00 00 0其他应付款其他应付款5,079,931,043.755,079,931,043.753,958,770,765.383,958,770,765.381121160278112116027828.3209194228.320919425.921423325.92142332一年内到期的非流动负债一年内到期的非流动负债834,000,000.00834,000,000.00793,134,318.00793,134,318.0040865682408656825.1524289235.1524289230
15、.2158326580.215832658其他流动负债其他流动负债流动负债合计流动负债合计15,427,640,773.6815,427,640,773.6810,065,862,484.9110,065,862,484.915361778289536177828953.266953553.266953528.3183052528.31830525非流动负债：非流动负债：长期借款长期借款2,931,900,000.002,931,900,000.002,903,500,000.002,903,500,000.0028400000284000000.9781298430.9781298430.1
16、499949880.149994988应付债券应付债券1,191,483,087.881,191,483,087.881,189,947,059.521,189,947,059.521536028.361536028.360.1290837560.1290837560.0081125550.008112555长期应付款长期应付款324,438.22324,438.221,930,621.311,930,621.31-1606183.09-1606183.09-83.19513939-83.19513939-0.008483078-0.008483078专项应付款专项应付款预计负债预计负债递延所
17、得税负债递延所得税负债181,160,471.17181,160,471.17168,194,846.89168,194,846.8912965624.2812965624.287.7086929357.7086929350.0684781220.068478122其他非流动负债其他非流动负债949,474.26949,474.261,062,252.061,062,252.06-112777.8-112777.8-10.61685868-10.61685868-0.000595637-0.000595637非流动负债合计非流动负债合计4,305,817,471.534,305,817,471
18、.534,264,634,779.784,264,634,779.7841182691.7541182691.750.9656792170.9656792170.2175069490.217506949负债合计负债合计19,733,458,245.2119,733,458,245.2114,330,497,264.6914,330,497,264.695402960981540296098137.7025366337.7025366328.535812228.5358122股东权益：股东权益：股本股本1,813,731,596.001,813,731,596.001,813,731,596.0
19、01,813,731,596.000 00 00 0资本公积资本公积851,932,110.09851,932,110.09813,035,237.22813,035,237.2238896872.8738896872.874.7841558514.7841558510.2054343650.205434365减：库存股减：库存股专项储备专项储备盈余公积盈余公积411,921,457.27411,921,457.27323,979,248.46323,979,248.4687942208.8187942208.8127.1443955827.144395580.4644679770.46446
20、7977一般风险准备一般风险准备未分配利润未分配利润2,389,790,589.642,389,790,589.641,652,722,658.251,652,722,658.25737067931.4737067931.444.5971940744.597194073.8928343443.892834344股东权益合计股东权益合计5,467,375,753.005,467,375,753.004,603,468,739.934,603,468,739.93863907013.1863907013.118.7664359618.766435964.5627366864.562736686负债
21、和股东权益总计负债和股东权益总计25,200,833,998.2125,200,833,998.2118,933,966,004.6218,933,966,004.626266867994626686799433.0985488833.0985488833.0985488833.0985488820132013年资产负债表水平分析年资产负债表水平分析年资产负债表水平分析年资产负债表水平分析第5页/共17页从资产方面看：（1）流动资产本期增加5595949811元，增长幅度为49.792%，使总资产规模增长了29.555%。非流动资产本期增加了670918182.5元，增长幅度幅度为8.719%
22、，使总资产规模增加了3.543%。两者合计使总资产增加了6266867994元，增长幅度为33.099%。（2）本期总资产的增加主要是因为流动资产的增长。仅从这一变化来看，该公司资产的流动性有所增强。其增长主要是因为其他应收款的大幅增加，变动额为6527662166元，增长率为91.485%，对总资产的影响是34.476%。其他应收款的大幅增长说明企业可能有通过其他应收款操纵利润的嫌疑。（3）本期非流动资产的增加主要是因为在建工程增加58027286.64元，增长率为21814.544%。无形资产增加28082121.99元，增长率为100.005%。6从权益方面看：（1）流动负债本期增加53
23、61778289元，增长率为53.267%，对总资产的影响为28.318%。非流动负债本期增加41182691.75元，增长率为0.966%，对总资产的影响为0.218%。两者合计使总负债本期增加5402960981 元，增长率为37.703%。（2）本期总负债的增加是因为流动负债的增长。其增长主要原因是因为短期借款本期增加4096000000元，增长率为101.136%。预收账款增加384100691元，增长率为86.202%。企业通过举借短期借款来满足其资金的需要，相对于长期借款，短期借款的利息支出要相对较低。并且，短期借款可以增加企业的资金弹性，有利于企业对资金存量进行调整。（3）本期股
24、东权益增加863907013.1元，增长率18.766%，对资产的影响4.563%。其增长的主要原因是盈余公积与未分配利润的增长。这说明企业内部所有者权益的增长，意味着企业拥有充裕的自有资金和良好的偿债能力，代表企业内涵式扩大再生产能力。从中粮屯河股份有限公司2013年资产负债表水平分析表中可以看出：该公司本期总资产增加6266867994元，增长率为33.099%，说明中粮屯河本年资产规模大幅增长。第6页/共17页7项目项目年末数年末数年初数年初数年末百分比年末百分比%年初百分比年初百分比%变动情况变动情况%流动资产：流动资产：货币资金货币资金2,503,138,568.262,503,13
25、8,568.262,902,186,648.202,902,186,648.209.932760839.9327608315.3279384115.32793841-5.395177582-5.395177582交易性金融资产交易性金融资产应收票据应收票据应收账款应收账款491,848.18491,848.18256,005,972.45256,005,972.450.0019517140.0019517141.3520990391.352099039-1.350147325-1.350147325预付款项预付款项11,056,928.0011,056,928.0011,056,928.001
26、1,056,928.000.0438752460.0438752460.0583973160.058397316-0.01452207-0.01452207应收利息应收利息应收股利应收股利其他应收款其他应收款13,662,857,677.0313,662,857,677.037,135,195,511.147,135,195,511.1454.2158949154.2158949137.6846325237.6846325216.5312623916.53126239存货存货657,074,970.30657,074,970.30934,225,120.92934,225,120.922.60
27、73540682.6073540684.9341227334.934122733-2.326768666-2.326768666一年内到期的非流动资产一年内到期的非流动资产其他流动资产其他流动资产流动资产合计流动资产合计16,834,619,991.7716,834,619,991.7711,238,670,180.7111,238,670,180.7166.8018367766.8018367759.3571900359.357190037.4446467437.444646743非流动资产：非流动资产：可供出售金融资产可供出售金融资产803,477,786.08803,477,786.08
28、767,744,553.06767,744,553.063.1882983963.1882983964.0548533414.054853341-0.866554945-0.866554945持有至到期投资持有至到期投资长期应收款长期应收款652,601.25652,601.25746,487.10746,487.100.0025896020.0025896020.0039425820.003942582-0.00135298-0.00135298长期股权投资长期股权投资长期股权投资长期股权投资6,697,167,119.356,697,167,119.356,081,410,936.936,
29、081,410,936.9326.5751804926.5751804932.1190549132.11905491-5.543874419-5.543874419投资性房地产投资性房地产402,831,544.63402,831,544.63450,350,326.63450,350,326.631.5984849731.5984849732.37853142.3785314-0.780046426-0.780046426固定资产固定资产347,628,844.27347,628,844.27365,053,273.22365,053,273.221.3794338881.379433888
30、1.9280338471.928033847-0.548599959-0.548599959在建工程在建工程58,293,289.3958,293,289.39266,002.75266,002.750.2313149220.2313149220.0014048970.0014048970.2299100240.229910024工程物资工程物资固定资产清理固定资产清理生产性生物资产生产性生物资产油气资产油气资产无形资产无形资产56,162,821.4756,162,821.4728,080,699.4828,080,699.480.2228609640.2228609640.14830859
31、80.1483085980.0745523660.074552366开发支出开发支出商誉商誉长期待摊费用长期待摊费用1,643,544.741,643,544.740 00.0086804040.008680404-0.008680404-0.008680404递延所得税资产递延所得税资产其他非流动资产其他非流动资产非流动资产合计非流动资产合计8,366,214,006.448,366,214,006.447,695,295,823.917,695,295,823.9133.1981632333.1981632340.6428099740.64280997-7.444646743-7.4446
32、46743资产总计资产总计25,200,833,998.2125,200,833,998.2118,933,966,004.6218,933,966,004.621001001001000 020132013年资产负债表垂直分析年资产负债表垂直分析年资产负债表垂直分析年资产负债表垂直分析第7页/共17页8流动负债：流动负债：短期借款短期借款8,146,000,000.008,146,000,000.004,050,000,000.004,050,000,000.0032.3243270532.3243270521.390130321.390130310.9341967410.93419674交
33、易性金融负债交易性金融负债应付票据应付票据应付账款应付账款192,429,975.79192,429,975.79377,982,829.96377,982,829.960.7635857440.7635857441.9963214781.996321478-1.232735734-1.232735734预收款项预收款项829,683,942.00829,683,942.00445,583,251.00445,583,251.003.2922876363.2922876362.3533540252.3533540250.9389336120.938933612应付职工薪酬应付职工薪酬33,48
34、0,953.3633,480,953.3643,223,535.4943,223,535.490.1328565290.1328565290.2282856930.228285693-0.095429164-0.095429164应交税费应交税费246,050,401.52246,050,401.52245,773,919.01245,773,919.010.9763581690.9763581691.2980583091.298058309-0.32170014-0.32170014应付利息应付利息64,516,887.7964,516,887.79149,846,296.60149,846
35、,296.600.2560109230.2560109230.7914152620.791415262-0.535404338-0.535404338应付股利应付股利1,547,569.471,547,569.471,547,569.471,547,569.470.0061409450.0061409450.0081735090.008173509-0.002032564-0.002032564其他应付款其他应付款5,079,931,043.755,079,931,043.753,958,770,765.383,958,770,765.3820.157789420.157789420.9083
36、018620.90830186-0.750512458-0.750512458一年内到期的非流动负债一年内到期的非流动负债834,000,000.00834,000,000.00793,134,318.00793,134,318.003.3094142843.3094142844.1889497314.188949731-0.879535447-0.879535447其他流动负债其他流动负债流动负债合计流动负债合计15,427,640,773.6815,427,640,773.6810,065,862,484.9110,065,862,484.9161.2187706861.218770685
37、3.1629901753.162990178.055780518.05578051非流动负债：非流动负债：长期借款长期借款2,931,900,000.002,931,900,000.002,903,500,000.002,903,500,000.0011.6341387811.6341387815.334874915.3348749-3.700736122-3.700736122应付债券应付债券1,191,483,087.881,191,483,087.881,189,947,059.521,189,947,059.524.7279510194.7279510196.2847216446.28
38、4721644-1.556770625-1.556770625长期应付款长期应付款324,438.22324,438.221,930,621.311,930,621.310.0012874110.0012874110.0101966030.010196603-0.008909192-0.008909192专项应付款专项应付款预计负债预计负债递延所得税负债递延所得税负债181,160,471.17181,160,471.17168,194,846.89168,194,846.890.7188669680.7188669680.8883233810.888323381-0.169456413-0.
39、169456413其他非流动负债其他非流动负债949,474.26949,474.261,062,252.061,062,252.060.003767630.003767630.0056102990.005610299-0.001842668-0.001842668非流动负债合计非流动负债合计4,305,817,471.534,305,817,471.534,264,634,779.784,264,634,779.7817.086011817.086011822.5237268222.52372682-5.43771502-5.43771502负债合计负债合计19,733,458,245.21
40、19,733,458,245.2114,330,497,264.6914,330,497,264.6978.3047824878.3047824875.6867169975.686716992.618065492.61806549股东权益：股东权益：股本股本1,813,731,596.001,813,731,596.001,813,731,596.001,813,731,596.007.1971094147.1971094149.5792481919.579248191-2.382138777-2.382138777资本公积资本公积851,932,110.09851,932,110.09813
41、,035,237.22813,035,237.223.3805710963.3805710964.2940567084.294056708-0.913485612-0.913485612减：库存股减：库存股专项储备专项储备盈余公积盈余公积411,921,457.27411,921,457.27323,979,248.46323,979,248.461.6345548621.6345548621.7111008251.711100825-0.076545963-0.076545963一般风险准备一般风险准备未分配利润未分配利润2,389,790,589.642,389,790,589.641,6
42、52,722,658.251,652,722,658.259.482982159.482982158.7288772888.7288772880.7541048620.754104862股东权益合计股东权益合计5,467,375,753.005,467,375,753.004,603,468,739.934,603,468,739.9321.6952175221.6952175224.3132830124.31328301-2.61806549-2.61806549负债和股东权益总计负债和股东权益总计25,200,833,998.2125,200,833,998.2118,933,966,00
43、4.6218,933,966,004.621001001001000 020132013年资产负债表垂直分析年资产负债表垂直分析年资产负债表垂直分析年资产负债表垂直分析第8页/共17页9 （2）从权益结构方面看，流动负债比重上升了8.056%，短期借款比重上升10.934%，流动负债比重上升主要是由于短期借款增加引起的。企业通过短期借款举债所发生的负债成本相对于其他筹资方式较低，但债务的偿还期限也相对较短，这可能会使企业所承担的风险提高。企业股东权益比重的变动幅度是-2.618%。从中粮屯河股份有限公司20132013年资产负债表水垂直分析表中分析可得：（1 1）从企业资产结构方面看，本期和上
44、期变）从企业资产结构方面看，本期和上期变化并不大，应该认为其是比较稳定的化并不大，应该认为其是比较稳定的 。但从表中。但从表中我们可以看出，流动资产的比重变化幅度为我们可以看出，流动资产的比重变化幅度为7.445%7.445%，而非流动资产比重的变化幅度则是，而非流动资产比重的变化幅度则是-7.445%7.445%。说明企业采取了保守的固流结构政策，。说明企业采取了保守的固流结构政策，由于增加了流动资产，企业资产的流动性提高，由于增加了流动资产，企业资产的流动性提高，资产风险会因此降低，但可能导致盈利水平下降。资产风险会因此降低，但可能导致盈利水平下降。其中流动资产的比重变化主要体现在其他应收
45、款其中流动资产的比重变化主要体现在其他应收款的大幅度增长，其比重变化幅度为的大幅度增长，其比重变化幅度为16.531%16.531%。第9页/共17页10项目项目期末余额期末余额年初余额年初余额变动额变动额变动率变动率(%)(%)对总资产的影响（对总资产的影响（%）流动资产：流动资产：货币资金货币资金1,801,344,095.811,801,344,095.81568,717,624.01568,717,624.011,232,626,471.8 1,232,626,471.8 216.74216.7411.5411.54交易性金融资产交易性金融资产1,422,800.001,422,800
46、.006,016,600.006,016,600.00-4,593,800.00-4,593,800.00-76.35-76.35-0.04-0.04应收票据应收票据137,936,472.14137,936,472.1495,771,558.5095,771,558.5042,164,913.64 42,164,913.64 44.0344.030.390.39应收账款应收账款255,542,749.40255,542,749.40191,276,758.59191,276,758.5964,265,990.81 64,265,990.81 33.633.60.60.6预付款项预付款项54,
47、244,344.9954,244,344.9940,336,819.4340,336,819.4313,907,525.56 13,907,525.56 34.4834.480.130.13应收利息应收利息应收股利应收股利其他应收款其他应收款2,875,241,604.332,875,241,604.333,153,186,025.233,153,186,025.23-277,944,420.90-277,944,420.90-8.82-8.82-2.6-2.6存货存货659,928,153.67659,928,153.67799,696,693.31799,696,693.31-139,76
48、8,539.64-139,768,539.64-17.48-17.48-1.31-1.31一年内到期的非流动资产一年内到期的非流动资产其他流动资产其他流动资产502,861,389.42502,861,389.42679,540,765.92679,540,765.92-176,679,376.50-176,679,376.50-26-26-1.65-1.65流动资产合计流动资产合计6,288,521,609.766,288,521,609.765,534,542,844.995,534,542,844.99753,978,764.77 753,978,764.77 13.6213.627.0
49、67.06非流动资产：非流动资产：可供出售金融资产可供出售金融资产持有至到期投资持有至到期投资长期应收款长期应收款长期股权投资长期股权投资3,670,796,840.843,670,796,840.843,709,631,330.863,709,631,330.86-38,834,490.02-38,834,490.02-1.05-1.05-0.36-0.36投资性房地产投资性房地产固定资产固定资产1,270,330,449.771,270,330,449.771,302,455,024.061,302,455,024.06-32,124,574.29-32,124,574.29-2.47-2
50、.47-0.3-0.3在建工程在建工程145,299.14145,299.14145,299.14145,299.140.00 0.00 0 00 0工程物资工程物资固定资产清理固定资产清理119,650.11119,650.11119,650.11 119,650.11 0 00.0010.001生产性生物资产生产性生物资产油气资产油气资产无形资产无形资产136,655,914.70136,655,914.70137,619,150.35137,619,150.35-963,235.65-963,235.65-0.7-0.7-0.01-0.01开发支出开发支出商誉商誉长期待摊费用长期待摊费用