格力电器资产负债表分析

1、格力电器资产负债表分析1.格力电器资产负债表水平分析表:金额单位：人民币元项目2013 年2012 年变动情况对总资产影响（%）变动额变动货币资金38,541,684,470.8328,943,921,701.459,597,762,769.3833.168.92交易性金融资产1,246,106,661.88263,460,017.40982,646,644.48372.980.91应收票据46,297,242,328.9834,292,168,999.9912,005,073,328.991应收账款1,849,275,342.791,474,872,971.56374,402,371.232

2、5.390.35预付款项1,498,649,670.641,739,713,886.10-241,064,215.46(13.86)-0.22其他应收款346,419,748.75290,356,401.6056,063,347.1519.310.05应收关联公司款0.000.000.00应收利息729,559,642.90710,865,583.5718,694,059.332.630.02应收股利0.000.000.00存货13,122,730,425.7817,235,042,562.70-4,112,312,136.92(23.86)-3.82其中:消耗性生物资产0.000.000.0

3、0一年内到期的非流动资产0.000.000.00其他流动资产100,853,889.36137,242,997.76-36,389,108.40(26.51)-0.03流动资产合计103,732,522,181.9185,087,645,122.1318,644,877,059.78阿可供出售金融资产805,932,600.00554,912,450.00251,020,150.0045.240.23持有至到期投0.000.000.00资长期应收款0.000.000.00长期股权投资97,568,533.3028,159,992.3069,408,541.00246.480.06投资性房地产5

4、03,056,462.68208,009,129.76295,047,332.92141.840.27固定资产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工程物资0.000.000.00固定资产清理6,294,341.99110,093.596,184,248.405617.260.01生产性生物资产0.000.000.00油气资产0.000.000.00无形资产2,370,179,675.291

5、,635,272,965.12734,906,710.1744.940.68开发支出0.000.000.00商誉0.000.000.00长期待摊费用42,665,255.3448,089,330.59-5,424,075.25(11.28)-0.01递延所得税资产5,682,613,181.912,911,085,198.232,771,527,983.6895.212.58其他非流动资产4,565,455,698.912,088,903,434.992,476,552,263.92118.562.30非流动资产合计29,969,581,177.6322,479,254,797.827,490

6、,326,379.8133.326.96资产总计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交易性金融负债0.000.000.00应付票据8,230,208,196.997,983,581,180.17246,627,016.823.090.23应付账款27,434,494,665.7222,665,011,613.664,769,483,052.0621.044.43预收款项11,986,433,7

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

8、47,836,405.58(11.91)-0.60应付关联公司款0.000.000.00一年内到期的非流动负债923,447,998.142,513,763,694.23-1,590,315,696.09(63.26)-1.48其他流动负债31,982,048,931.8816,174,953,065.3015,807,095,866.58轨勿流动负债合计96,491,213,574.3178,830,359,476.5817,660,854,097.7322.4016.42长期借款1,375,348,442.79984,463,173.32390,885,269.4739.710.36应付债

9、券0.000.000.00长期应付款0.000.000.00专项应付款0.000.000.00预计负债0.000.000.00递延所得税负债328,943,054.49160,405,437.91168,537,616.58105.070.16其他非流动负债39,920,603.1711,469,703.4928,450,899.68248.050.03非流动负债合计1,744,212,100.451,156,338,314.72587,873,785.7350.840.55负债合计98,235,425,674.7679,986,697,791.3018,248,727,883.46曲81 |

10、实收资本（或股本）3,007,865,439.003,007,865,439.000.000.000.00资本公积3,176,114,310.093,187,175,872.28-11,061,562.19(0.35)-0.01盈余公积2,958,088,564.432,958,088,564.430.000.000.00减:库存股0.000.000.00未分配利润25,395,563,880.3817,572,277,003.957,823,286,876.4344.527.27少数股东权益883,867,372.55837,067/723.8846,799,648.675.590.04外币

11、报表折算价差-1,935,948.3910,133,985.43-12,069,933.82(119.10)-0.01非正常经营项目收益调整0.000.000.00所有者权益（或股东权益）合计35,466,677,684.7827,580,202,128.657,886,475,556.1328.597.33负债和所有者（或股东权益）合计133,702,103,359.54107,566,899,919.9526,135,203,439.5924.3024.30分析：由上述表格可看出货币资金、交易性金融资产、应收票据等是资产 中对总资产规模影响较大的项，其中应收票据影响最大，达到了 11.16

12、%o流动资产合计变动百分比为17.33%,非流动资产的为0.55%,资产合计为24.30%,说明资产规模在扩张。其中应付账款、应 交税费、长期借款、其他流动负债是负债和所有者权益中对总资产影响 所占比重较大的项，其中其他流动负债达到了14.70%,该企业资产规模的扩张24.30%主要是依靠负债的增加16.97%,股东权 益仅增加7.33%,所以该企业属于负债变动型。2.格力电器资产负债表垂直分析表金额单位：人民币元项目2013 年2012 年2013 年（%）2012 年(%)变动情况（%）流动资产：货币资金3&541,684,470.8328,943,921,701.4528.831.922

13、6.91交易性金融资产1,246,106,661.88263,460,017.400.930.240.69应收票据46,297,242,328.9834,292,168,999.9934.6331.882.75应收账款1,849,275,342.791,474,872,971.561.381.370.01预付款项1,498,649,670.641,739,713,886.101.121.62-0.50其他应收款346,419,748.75290,356,401.600.260.27-0.01应收关联公司款0.000.000.00应收利息729,559,642.90710,865,583.570

14、.550.66-0.12应收股利0.000.000.00存货13,122,730,425.7817,235,042,562.709.8116.02-6.21其中:消耗性生物资产0.000.000.00一年内到期的非流动资产0.000.000.00其他流动资产100,853,889.36137,242,997.760.080.13-0.05流动资产合计103,732,522,181.9185,087,645,122.13-1.5277.5879.10可供出售金融资产805,932,600.00554,912,450.000.600.520.09持有至到期投资0.000.000.00长期应收款0.

15、000.000.00长期股权投资97,568,533.302& 159,992.300.070.030.05投资性房地产503,056,462.68208,009,129.760.380.190.18固定资产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工程物资0.000.000.00固定资产清理6,294,341.99110,093.590.000.000.00生产性生物0.000.000.00资产油气资产0.000.000.00无形资产2,3

16、70,179,675.291,635,272,965.121.771.520.25开发支出0.000.000.00商誉0.000.000.00长期待摊费用42,665,255.3448,089,330.590.030.04-0.01递延所得税资产5,682,613,181.912,911,085,198.234.252.711.54其他非流动资产4,565,455,698.912,088,903,434.993.411.941.47非流动资产合计29,969,581,177.6322,479,254,797.821.5222.4220.90资产总计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交易性金融负债0.000.000.00应付票据8,230,20& 196.997,983,581,180.176.167.42-1.27应付账款27,434,494,665.7222,665,011,613.6620.5221.07-0.55预收款项11,986,433,741.2816,630,113,200.838.9715.46-6.50应付职工薪酬1,640,155,578.391,357,672,403.951.231.26-0.

18、04应交税费6,157,486,617.372,522,100,351.454.612.342.26应付利息25,480,292.2820,199,098.550.020.020.00应付股利707,913.60707,913.600.000.000.00其他应付款4,793,778,485.355,441,614,890.933.595.06-1.47应付关联公司款0.000.000.00一年内到期923,447,998.142,513,763,694.230.692.34-1.65的非流动负债其他流动负债31,982,048,931.8816,174,953,065.3023.9215.0

19、48.88流动负债合计96,491,213,574.3178,830,359,476.58-1.1272.1773.28长期借款1,375,348,442.79984,463,173.321.030.920.11应付债券0.000.000.00长期应付款0.000.000.00专项应付款0.000.000.00预计负债0.000.000.00递延所得税负债328,943,054.49160,405,437.910.250.150.10其他非流动负债39,920,603.1711,469,703.490.030.010.02非流动负债合计1,744,212,100.451,156,338,314

20、.721.301.070.23负债合计98,235,425,674.7679,986,697,791.3073.4774.36-0.89实收资本（或股本）3,007,865,439.003,007,865,439.002.252.80-0.55资本公积3,176,114,310.093,187,175,872.282.382.96-0.59盈余公积2,958,088,564.432,958,088,564.432.212.75-0.54减:库存股0.000.000.00未分配利润25,395,563,880.3817,572,277,003.9518.9916.342.66少数股东权益883,

21、867,372.55837,067,723.880.660.78-0.12外币报表折算价差-1,935,948.3910,133,985.430.000.01-0.01非正常经营0.000.000.00项目收益调整所有者权益（或股东权益）合计35,466,677,684.7827,580,202,128.6526.5325.640.89负债和所有者（或股东权 益）合计133,702,103,359.54107,566,899,919.95100.00100.000.001）资产结构分析:非流非流动动资资产，产*.22%流动盗产流动资产21%非流动资流动产流动资产资产产，79%78%由表格数据可

22、知，货币资金，交易性金融资产，应收票据是资产项目2012年（左图）,2013 年/中变动情况较大的。流动资产合计变动77.58%小于79.10%，说明企业 资产流动性减弱，此外流动资产合计变动77.58%和非流动资产合计22.42%相比，还说明 企业资产流动性强，短期偿债能力强。负债和所有者权益合计中的预 收款项，一年内到期的非流动负债，长期借款，实收资本是变动项目 较大的项。其中流动负债变动合计的72.17%小于73.28%,说明短期偿 债压力减小。（2）资本结构分析：2012年（左图）2013年（右图）负债和股东权益结构图：股东权 负债股东权益股东权S/. 负债股东权益73% 质由图表看出

23、，2013年该公司股东权益比重为27%,比2012年上负债比重为73%,比2012年下降了 1%,但总体上看，资产负债率还是比较高的，财务风险相对较大。2012年（左图）2013年（右图）整体结构图:流动负48.09流动资产流动负债由图表看出，2013年该公司流动资产比重为51.81 %,流动负债比重为48.19%,属于稳健性结构，相对于2012年流动资产比重51.91 %有所下 降，流动负债48.09 %有所上升，但是并未改变该公司资产结构与资本 结构相适应的性质。3 资产负债表项目分析 主要资产项目分析（1）货币资金本公司的货币资金比上年增加了 9,597,76乙769.38,增加T 33.16%,变动 幅度大。其原因一是应付票据和应付账款分别增加了 12,005,073,328.99