格力電器資產(chǎn)負(fù)債表分析

1、格力電器資產(chǎn)負(fù)債表分析1.格力電器資產(chǎn)負(fù)債表水平分析表:金額單位：人民幣元項目2013 年2012 年變動情況對總資產(chǎn)影響（%）變動額變動貨幣資金38,541,684,470.8328,943,921,701.459,597,762,769.3833.168.92交易性金融資產(chǎn)1,246,106,661.88263,460,017.40982,646,644.48372.980.91應(yīng)收票據(jù)46,297,242,328.9834,292,168,999.9912,005,073,328.991應(yīng)收賬款1,849,275,342.791,474,872,971.56374,402,371.232

2、5.390.35預(yù)付款項1,498,649,670.641,739,713,886.10-241,064,215.46(13.86)-0.22其他應(yīng)收款346,419,748.75290,356,401.6056,063,347.1519.310.05應(yīng)收關(guān)聯(lián)公司款0.000.000.00應(yīng)收利息729,559,642.90710,865,583.5718,694,059.332.630.02應(yīng)收股利0.000.000.00存貨13,122,730,425.7817,235,042,562.70-4,112,312,136.92(23.86)-3.82其中:消耗性生物資產(chǎn)0.000.000.0

3、0一年內(nèi)到期的非流動資產(chǎn)0.000.000.00其他流動資產(chǎn)100,853,889.36137,242,997.76-36,389,108.40(26.51)-0.03流動資產(chǎn)合計103,732,522,181.9185,087,645,122.1318,644,877,059.78阿可供出售金融資產(chǎn)805,932,600.00554,912,450.00251,020,150.0045.240.23持有至到期投0.000.000.00資長期應(yīng)收款0.000.000.00長期股權(quán)投資97,568,533.3028,159,992.3069,408,541.00246.480.06投資性房地產(chǎn)5

4、03,056,462.68208,009,129.76295,047,332.92141.840.27固定資產(chǎn)14,034,138,414.4512,700,394,289.321,333,744,125.1310.501.24在建工程1,861,677,013.762,304,317,913.92-442,640,900.16(19.21)-0.41工程物資0.000.000.00固定資產(chǎn)清理6,294,341.99110,093.596,184,248.405617.260.01生產(chǎn)性生物資產(chǎn)0.000.000.00油氣資產(chǎn)0.000.000.00無形資產(chǎn)2,370,179,675.291

5、,635,272,965.12734,906,710.1744.940.68開發(fā)支出0.000.000.00商譽0.000.000.00長期待攤費用42,665,255.3448,089,330.59-5,424,075.25(11.28)-0.01遞延所得稅資產(chǎn)5,682,613,181.912,911,085,198.232,771,527,983.6895.212.58其他非流動資產(chǎn)4,565,455,698.912,088,903,434.992,476,552,263.92118.562.30非流動資產(chǎn)合計29,969,581,177.6322,479,254,797.827,490

6、,326,379.8133.326.96資產(chǎn)總計133,702,103,359.54107,566,899,919.9526,135,203,439.5924.30短期借款3,316,971,153.313,520,642,063.91-203,670,910.60(5.79)-0.19交易性金融負(fù)債0.000.000.00應(yīng)付票據(jù)8,230,208,196.997,983,581,180.17246,627,016.823.090.23應(yīng)付賬款27,434,494,665.7222,665,011,613.664,769,483,052.0621.044.43預(yù)收款項11,986,433,7

7、41.2816,630,113,200.83-4,643,679,459.55(27.92)-4.32應(yīng)付職工薪酬1,640,155,578.391,357,672,403.95282,483,174.4420.810.26應(yīng)交稅費6,157,486,617.372,522,100,351.453,635,386,265.92144.143.38應(yīng)付利息25,480,292.2820,199,098.555,281,193.7326.150.00應(yīng)付股利707,913.60707,913.600.000.000.00其他應(yīng)付款4,793,778,485.355,441,614,890.93-6

8、47,836,405.58(11.91)-0.60應(yīng)付關(guān)聯(lián)公司款0.000.000.00一年內(nèi)到期的非流動負(fù)債923,447,998.142,513,763,694.23-1,590,315,696.09(63.26)-1.48其他流動負(fù)債31,982,048,931.8816,174,953,065.3015,807,095,866.58軌勿流動負(fù)債合計96,491,213,574.3178,830,359,476.5817,660,854,097.7322.4016.42長期借款1,375,348,442.79984,463,173.32390,885,269.4739.710.36應(yīng)付債

9、券0.000.000.00長期應(yīng)付款0.000.000.00專項應(yīng)付款0.000.000.00預(yù)計負(fù)債0.000.000.00遞延所得稅負(fù)債328,943,054.49160,405,437.91168,537,616.58105.070.16其他非流動負(fù)債39,920,603.1711,469,703.4928,450,899.68248.050.03非流動負(fù)債合計1,744,212,100.451,156,338,314.72587,873,785.7350.840.55負(fù)債合計98,235,425,674.7679,986,697,791.3018,248,727,883.46曲81 |

10、實收資本（或股本）3,007,865,439.003,007,865,439.000.000.000.00資本公積3,176,114,310.093,187,175,872.28-11,061,562.19(0.35)-0.01盈余公積2,958,088,564.432,958,088,564.430.000.000.00減:庫存股0.000.000.00未分配利潤25,395,563,880.3817,572,277,003.957,823,286,876.4344.527.27少數(shù)股東權(quán)益883,867,372.55837,067/723.8846,799,648.675.590.04外幣

11、報表折算價差-1,935,948.3910,133,985.43-12,069,933.82(119.10)-0.01非正常經(jīng)營項目收益調(diào)整0.000.000.00所有者權(quán)益（或股東權(quán)益）合計35,466,677,684.7827,580,202,128.657,886,475,556.1328.597.33負(fù)債和所有者（或股東權(quán)益）合計133,702,103,359.54107,566,899,919.9526,135,203,439.5924.3024.30分析：由上述表格可看出貨幣資金、交易性金融資產(chǎn)、應(yīng)收票據(jù)等是資產(chǎn) 中對總資產(chǎn)規(guī)模影響較大的項，其中應(yīng)收票據(jù)影響最大，達(dá)到了 11.16

12、%o流動資產(chǎn)合計變動百分比為17.33%,非流動資產(chǎn)的為0.55%,資產(chǎn)合計為24.30%,說明資產(chǎn)規(guī)模在擴張。其中應(yīng)付賬款、應(yīng) 交稅費、長期借款、其他流動負(fù)債是負(fù)債和所有者權(quán)益中對總資產(chǎn)影響 所占比重較大的項，其中其他流動負(fù)債達(dá)到了14.70%,該企業(yè)資產(chǎn)規(guī)模的擴張24.30%主要是依靠負(fù)債的增加16.97%,股東權(quán) 益僅增加7.33%,所以該企業(yè)屬于負(fù)債變動型。2.格力電器資產(chǎn)負(fù)債表垂直分析表金額單位：人民幣元項目2013 年2012 年2013 年（%）2012 年(%)變動情況（%）流動資產(chǎn)：貨幣資金3&541,684,470.8328,943,921,701.4528.831.922

13、6.91交易性金融資產(chǎn)1,246,106,661.88263,460,017.400.930.240.69應(yīng)收票據(jù)46,297,242,328.9834,292,168,999.9934.6331.882.75應(yīng)收賬款1,849,275,342.791,474,872,971.561.381.370.01預(yù)付款項1,498,649,670.641,739,713,886.101.121.62-0.50其他應(yīng)收款346,419,748.75290,356,401.600.260.27-0.01應(yīng)收關(guān)聯(lián)公司款0.000.000.00應(yīng)收利息729,559,642.90710,865,583.570

14、.550.66-0.12應(yīng)收股利0.000.000.00存貨13,122,730,425.7817,235,042,562.709.8116.02-6.21其中:消耗性生物資產(chǎn)0.000.000.00一年內(nèi)到期的非流動資產(chǎn)0.000.000.00其他流動資產(chǎn)100,853,889.36137,242,997.760.080.13-0.05流動資產(chǎn)合計103,732,522,181.9185,087,645,122.13-1.5277.5879.10可供出售金融資產(chǎn)805,932,600.00554,912,450.000.600.520.09持有至到期投資0.000.000.00長期應(yīng)收款0.

15、000.000.00長期股權(quán)投資97,568,533.302& 159,992.300.070.030.05投資性房地產(chǎn)503,056,462.68208,009,129.760.380.190.18固定資產(chǎn)14,034,138,414.4512,700,394,289.3210.5011.81-1.31在建工程1,861,677,013.762,304,317,913.921.392.14-0.75工程物資0.000.000.00固定資產(chǎn)清理6,294,341.99110,093.590.000.000.00生產(chǎn)性生物0.000.000.00資產(chǎn)油氣資產(chǎn)0.000.000.00無形資產(chǎn)2,3

16、70,179,675.291,635,272,965.121.771.520.25開發(fā)支出0.000.000.00商譽0.000.000.00長期待攤費用42,665,255.3448,089,330.590.030.04-0.01遞延所得稅資產(chǎn)5,682,613,181.912,911,085,198.234.252.711.54其他非流動資產(chǎn)4,565,455,698.912,088,903,434.993.411.941.47非流動資產(chǎn)合計29,969,581,177.6322,479,254,797.821.5222.4220.90資產(chǎn)總計133,702,103,359.54107,5

17、66,899,919.95100.00100.000.00短期借款3,316,971,153.313,520,642,063.912.483.27-0.79交易性金融負(fù)債0.000.000.00應(yīng)付票據(jù)8,230,20& 196.997,983,581,180.176.167.42-1.27應(yīng)付賬款27,434,494,665.7222,665,011,613.6620.5221.07-0.55預(yù)收款項11,986,433,741.2816,630,113,200.838.9715.46-6.50應(yīng)付職工薪酬1,640,155,578.391,357,672,403.951.231.26-0.

18、04應(yīng)交稅費6,157,486,617.372,522,100,351.454.612.342.26應(yīng)付利息25,480,292.2820,199,098.550.020.020.00應(yīng)付股利707,913.60707,913.600.000.000.00其他應(yīng)付款4,793,778,485.355,441,614,890.933.595.06-1.47應(yīng)付關(guān)聯(lián)公司款0.000.000.00一年內(nèi)到期923,447,998.142,513,763,694.230.692.34-1.65的非流動負(fù)債其他流動負(fù)債31,982,048,931.8816,174,953,065.3023.9215.0

19、48.88流動負(fù)債合計96,491,213,574.3178,830,359,476.58-1.1272.1773.28長期借款1,375,348,442.79984,463,173.321.030.920.11應(yīng)付債券0.000.000.00長期應(yīng)付款0.000.000.00專項應(yīng)付款0.000.000.00預(yù)計負(fù)債0.000.000.00遞延所得稅負(fù)債328,943,054.49160,405,437.910.250.150.10其他非流動負(fù)債39,920,603.1711,469,703.490.030.010.02非流動負(fù)債合計1,744,212,100.451,156,338,314

20、.721.301.070.23負(fù)債合計98,235,425,674.7679,986,697,791.3073.4774.36-0.89實收資本（或股本）3,007,865,439.003,007,865,439.002.252.80-0.55資本公積3,176,114,310.093,187,175,872.282.382.96-0.59盈余公積2,958,088,564.432,958,088,564.432.212.75-0.54減:庫存股0.000.000.00未分配利潤25,395,563,880.3817,572,277,003.9518.9916.342.66少數(shù)股東權(quán)益883,

21、867,372.55837,067,723.880.660.78-0.12外幣報表折算價差-1,935,948.3910,133,985.430.000.01-0.01非正常經(jīng)營0.000.000.00項目收益調(diào)整所有者權(quán)益（或股東權(quán)益）合計35,466,677,684.7827,580,202,128.6526.5325.640.89負(fù)債和所有者（或股東權(quán) 益）合計133,702,103,359.54107,566,899,919.95100.00100.000.001）資產(chǎn)結(jié)構(gòu)分析:非流非流動動資資產(chǎn)，產(chǎn)*.22%流動盜產(chǎn)流動資產(chǎn)21%非流動資流動產(chǎn)流動資產(chǎn)資產(chǎn)產(chǎn)，79%78%由表格數(shù)據(jù)可

22、知，貨幣資金，交易性金融資產(chǎn)，應(yīng)收票據(jù)是資產(chǎn)項目2012年（左圖）,2013 年/中變動情況較大的。流動資產(chǎn)合計變動77.58%小于79.10%，說明企業(yè) 資產(chǎn)流動性減弱，此外流動資產(chǎn)合計變動77.58%和非流動資產(chǎn)合計22.42%相比，還說明 企業(yè)資產(chǎn)流動性強，短期償債能力強。負(fù)債和所有者權(quán)益合計中的預(yù) 收款項，一年內(nèi)到期的非流動負(fù)債，長期借款，實收資本是變動項目 較大的項。其中流動負(fù)債變動合計的72.17%小于73.28%,說明短期償 債壓力減小。（2）資本結(jié)構(gòu)分析：2012年（左圖）2013年（右圖）負(fù)債和股東權(quán)益結(jié)構(gòu)圖：股東權(quán) 負(fù)債股東權(quán)益股東權(quán)S/. 負(fù)債股東權(quán)益73% 質(zhì)由圖表看出

23、，2013年該公司股東權(quán)益比重為27%,比2012年上負(fù)債比重為73%,比2012年下降了 1%,但總體上看，資產(chǎn)負(fù)債率還是比較高的，財務(wù)風(fēng)險相對較大。2012年（左圖）2013年（右圖）整體結(jié)構(gòu)圖:流動負(fù)48.09流動資產(chǎn)流動負(fù)債由圖表看出，2013年該公司流動資產(chǎn)比重為51.81 %,流動負(fù)債比重為48.19%,屬于穩(wěn)健性結(jié)構(gòu)，相對于2012年流動資產(chǎn)比重51.91 %有所下 降，流動負(fù)債48.09 %有所上升，但是并未改變該公司資產(chǎn)結(jié)構(gòu)與資本 結(jié)構(gòu)相適應(yīng)的性質(zhì)。3 資產(chǎn)負(fù)債表項目分析 主要資產(chǎn)項目分析（1）貨幣資金本公司的貨幣資金比上年增加了 9,597,76乙769.38,增加T 33.16%,變動 幅度大。其原因一是應(yīng)付票據(jù)和應(yīng)付賬款分別增加了 12,005,073,328.99