1、格力电器资产负债表分析可编辑修改word版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1,849,275,342.79
2、1,474,872,971.56374,402,371.2325.390.35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(2
3、3.86)-3.82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100,853,889.36137,242,997.76-36,389,108.40(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0.000.000.00资长期应收款0.000.000.00长期股权投资97,568,533.3028,
4、159,992.3069,408,541.00246.480.06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
5、.00油气资产0.000.000.00无形资产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
6、计29,969,581,177.6322,479,254,797.827,490,326,379.8133.326.96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27,434,494,665.7222,665,011,61
7、3.664,769,483,052.0621.044.43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.
8、000.00其他应付款4,793,778,485.355,441,614,890.93-647,836,405.58(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1,3
9、75,348,442.79984,463,173.32390,885,269.4739.710.36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,
10、235,425,674.7679,986,697,791.3018,248,727,883.4622.8116.97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25,395,563,880.3817,572,277,003.957,823,286,876.4344.527.2
11、7少数股东权益883,867,372.55837,067,723.8846,799,648.675.590.04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
12、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%。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（
13、%）变动情况（%）流动资产：货币资金38,541,684,470.8328,943,921,701.4528.8326.911.92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346,419,748.75290,356,401.600.2
14、60.27-0.01应收关联公司款0.000.000.00应收利息729,559,642.90710,865,583.570.550.66-0.12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,
15、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0.000.000.00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6,294,341.9911
16、0,093.590.000.000.00生产性生物0.000.000.00资产油气资产0.000.000.00无形资产2,370,179,675.291,635,272,965.121.771.520.25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29,969,581,17
17、7.6322,479,254,797.8222.4220.901.52资产总计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
18、.9715.46-6.50应付职工薪酬1,640,155,578.391,357,672,403.951.231.26-0.04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923,447,998.142,513,763,694.230.692.
19、34-1.65的非流动负债其他流动负债31,982,048,931.8816,174,953,065.3023.9215.048.88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39,920,603.1
20、711,469,703.490.030.010.02非流动负债合计1,744,212,100.451,156,338,314.721.301.070.23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
21、分配利润25,395,563,880.3817,572,277,003.9518.9916.342.66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133,702,103,359.54107,566,899,919.95100.00100.000.00（1
22、）资产结构分析：2012 年（左图），2013 年（右图）流动资产与非流动资产结构图：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
23、构图：股东权益26%负债74%负债股东权益股东权益27%负债73%负债股东权益由图表看出，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：流动负债48%流动资产52%流动资产流动负债流动负债48%流动资产52%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
24、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 12,005,073,328.99 和374,402,371.23，使支付的现金减少。二、该公司在固定资产的支出增加了1,333,744,125.13，使现金支出增加。期初货币资金比重为 26.91%，期末存量为 28.83%，货币上升了 1.92%，说明货币资金的比重比较高，而且有增长的趋势，公司应注意控制其存量规模及比重。(2)应收账款1)应收账款（应收票据）根据格力电
25、器的资产负债表可以看出， 该公司上年应收账款余额为1,474,872,971.56，本年应收账款余额为：1,849,275,342.79，本年应收账款增加了374,402,371.23，增长率为 25.39%，2)其他应收款从格力电器的资产负债表表可以看出， 该公司本年其他应收款余额为346,419,748.75 上年其他应收款余额 290,356,401.60，占总资产的 0.27%，本年其他应收款增加了 56,063,347.15，增长率为 19.31%。从其他应收款的增长幅度和所占比重来看并不高，因此不会存在用于虚挂帐外借款和用于已发生的费用迟账。(3)存货从格力电器的资产负债表表可以看
26、出， 该公司本年的存货余额为13,122,730,425.78，上年的存货余额为 17,235,042,562.70。对资产总额的影响为-3.82%。本年存货增加了-4,112,312,136.92，增长率为-23.86%。(4)固定资产从格力电器的资产负债表表可以看出，该公司本年的固定资产余额为14,034,138,414.45，上年的固定资产余额为 12,700,394,289.32，对资产总额的影响为 1.24%。本年固定资产增加了了 1,333,744,125.13，增长比率为 10.50%。说明该公司在固定资产支出在增加，占用总资金的比重在增加。资金转向经营活动， 有利于优化公司的资本结构。
