财务报表水平分析与垂直分析-1-1.某公司资产负债表如下：2010年12月单位:万元31日期末余额年初余额货币资金783,923264,549应收票据66,25229,770应收账款26,77124,115预付款项28,7116,124应收利息014应收股利228,675151,040其他应收款7,44737,620存货50,79312,105一年内到期的非流动4000资产其他流动资产12,46068,400流动资产合计1,205,432593,737可供出售金融资产4,6312,144长期应收款1,6000长期股权投资3,021,1752,709,871投资性房地产31,2649,301固定资产235,223107,0082在建工程162,71548,359无形资产98,31943,008开发支出20,4480其他非流动资产2200非流动资产合计3,575,5962,919,692资产总计4,781,0273,513,428短期借款200,0000应付账款233,60343,309预收款项9,723109应付职工薪酬48,78344,268应交税费2,551123其他应付款23,81136,959一年内到期的非流动22,72610,197负债流动负债合计541,197134,965应付债券483,9660预计负债3,2191,402递延所得税负债21,3870其他非流动负债120,076128,437非流动负债合计628,648129,840负债合计1,169,845264,805实收资本655,103655,1033资本公积2,259,2552,158,043盈余公积262,673196,628未分配利润434,151238,850所有者权益合计3,611,1823,248,624负债和所有者权益4,781,0273,513,428要求：（1）编制资产负债表的水平分析表，就资产、负债及所有者权益的变动情况进行评价。（2）编制资产负债表的垂直分析表，就该公司的资金来源及资源分配情况进行评价。资产负债表的水平分析表2010年单位:万12月31元日增减期末余年初余增减额百分额额比货币资金783,923264,549519,374196%应收票据66,25229,77036,482123%应收账款26,77124,1152,65611%预付款项28,7116,12422,587369%4应收利息014-14-100%应收股利228,675151,04077,63551%其他应收款7,44737,620-30,172-80%存货50,79312,10538,687320%一年内到期的非流动资4000400产其他流动资12,46068,400-55,940-82%产流动资产合1,205,432593,737611,695103%计可供出售金4,6312,1442,487116%融资产长期应收款1,60001,600长期股权投2,709,873,021,175311,30511%资1投资性房地31,2649,30121,963236%产固定资产235,223107,008128,215120%在建工程162,71548,359114,356236%无形资产98,31943,00855,311129%开发支出20,448020,4485其他非流动2200220资产非流动资产2,919,693,575,596655,90422%合计23,513,421,267,59资产总计4,781,02736%89短期借款200,0000200,000应付账款233,60343,309190,294439%8808预收款项9,7231099,614%应付职工薪48,78344,2684,51410%酬1981应交税费2,5511232,429%其他应付款23,81136,959-13,147-36%一年内到期的非流动负22,72610,19712,528123%债流动负债合541,197134,965406,232301%计应付债券483,9660483,966预计负债3,2191,4021,817130%6递延所得税21,387021,387负债其他非流动120,076128,437-8,361-7