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46,297,242,328.9834,292,168,999.9912,005,073,328.9935.0111.16应收账款1,849,275,342.791,474,872,971.56374,402

2、,371.2325.390.35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0.0

3、00.000.00一年内到期的非流动资产0.000.000.00其他流动资产100,853,889.36137,242,997.76-36,389,108.40(26.51)-0.03流动资产合计103,732,522,181.9185,087,645,122.1318,644,877,059.7821.9117.33可供出售金融资产805,932,600.00554,912,450.00251,020,150.0045.240.23持有至到期投资0.000.000.00长期应收款0.000.000.00长期股权投资97,568,533.3028,159,992.3069,408,541.00

4、246.480.06投资性房地产503,056,462.68208,009,129.76295,047,332.92141.840.27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

5、2,370,179,675.291,635,272,965.12734,906,710.1744.940.68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29,969,581,177.6322,47

6、9,254,797.827,490,326,379.8133.326.96资产总计133,702,103,359.54107,566,899,919.9526,135,203,439.5924.3024.30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.

7、044.43预收款项11,986,433,741.2816,630,113,200.83-4,643,679,459.55(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4,793,778,48

8、5.355,441,614,890.93-647,836,405.58(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31,982,048,931.8816,174,953,065.3015,807,095,866.5897.7314.70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1,375,348,442.79984,463,17

9、3.32390,885,269.4739.710.36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328,943,054.49160,405,437.91168,537,616.58105.070.16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98,235,425,674.7679,986,69

10、7,791.3018,248,727,883.4622.8116.97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883,867,372.5583

11、7,067,723.8846,799,648.675.590.04外币报表折算价差-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

12、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%。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38,541,684,470.832

13、8,943,921,701.4528.8326.911.92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

14、,559,642.90710,865,583.570.550.66-0.12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103,732,522,181.9185,087,645,122.1377.5879.10-1.52可供出售金融资产805,932,600.00554,912,450.000.600.520.09

15、持有至到期投资0.000.000.00长期应收款0.000.000.00长期股权投资97,568,533.3028,159,992.300.070.030.05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生产性生物资产0.000.000

16、.00油气资产0.000.000.00无形资产2,370,179,675.291,635,272,965.121.771.520.25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29,969,581,177.6322,479,254,797.8222.4220.901.52资

17、产总计133,702,103,359.54107,566,899,919.95100.00100.000.00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8,230,208,196.997,983,581,180.176.167.42-1.27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

18、,357,672,403.951.231.26-0.04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的非流动负债923,447,998.142,513,763,694.230.692.34-1.65其他流动负债31,982,048,931.88

19、16,174,953,065.3023.9215.048.88流动负债合计96,491,213,574.3178,830,359,476.5872.1773.28-1.12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1,7

20、44,212,100.451,156,338,314.721.301.070.23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.

21、9518.9916.342.66少数股东权益883,867,372.55837,067,723.880.660.78-0.12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35,466,677,684.7827,580,202,128.6526.5325.640.89负债和所有者(或股东权益)合计133,702,103,359.54107,566,899,919.95100.00100.000.00（1） 资产结构分析：2012年（左图），2013年（右图）流动资产与非流动

22、资产结构图： 由表格数据可知，货币资金,交易性金融资产，应收票据是资产项目中变动情况较大的。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：由图表看出，2013年该公司股东权益比重为27，比2012年上升了1，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：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9,597,762,769.38，增加了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