2022年格力电器资产负债表分析.docx

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 年变动情况变动 % 对总资变动额产影响（%）货币资金38,541,684,470.83 28,943,921,701.45 9,597,762,769.38 33.16 8.92 交易性金融资1,246,106,661.88 263,460,017.40 982,646,644.48 372.98 0.91 产应收票据46,297,242,328.98 34,292,168,999.99 12,005,073,328.99 35.01 11.16 应收账款1,849,275,342.79 1,474,872,971.56 374,402,371.23 25.39 0.35 预付款项1,498,649,670.64 1,739,713,886.10 -241,064,215.46 (13.86)-0.22 其他应收款346,419,748.75 290,356,401.60 56,063,347.15 19.31 0.05 应收关联公司0.00 0.00 0.00 款应收利息729,559,642.90 710,865,583.57 18,694,059.33 2.63 0.02 应收股利13,122,730,425.78 17,235,042,562.70 0.00 0.00 0.00 存货-4,112,312,136.92 (23.86)-3.82 其中 : 消耗性生0.00 0.00 0.00 物资产一年内到期的0.00 0.00 0.00 非流动资产其他流动资产100,853,889.36 137,242,997.76 -36,389,108.40 (26.51)-0.03 流动资产合计103,732,522,181.91 85,087,645,122.13 18,644,877,059.78 21.91 17.33 可供出售金融805,932,600.00 554,912,450.00 251,020,150.00 45.24 0.23 资产持有至到期投0.00 0.00 0.00 资长期应收款97,568,533.30 28,159,992.30 0.00 0.00 0.00 长期股权投资69,408,541.00 246.48 0.06 投资性房的产503,056,462.68 208,009,129.76 295,047,332.92 141.84 0.27 固定资产14,034,138,414.45 12,700,394,289.32 1,333,744,125.13 10.50 1.24 在建工程1,861,677,013.76 2,304,317,913.92 -442,640,900.16 (19.21)-0.41 工程物资6,294,341.99 110,093.59 0.00 0.00 0.00 固定资产清理6,184,248.40 5617.26 0.01 生产性生物资0.00 0.00 0.00 产油气资产2,370,179,675.29 1,635,272,965.12 0.00 0.00 0.00 无形资产734,906,710.17 44.94 0.68 开发支出42,665,255.34 48,089,330.59 0.00 0.00 0.00 商誉0.00 0.00 0.00 长期待摊费用-5,424,075.25 (11.28)-0.01 递延所得税资5,682,613,181.91 2,911,085,198.23 2,771,527,983.68 95.21 2.58 产其他非流动资4,565,455,698.91 2,088,903,434.99 2,476,552,263.92 118.56 2.30 产非流动资产合29,969,581,177.63 22,479,254,797.82 7,490,326,379.81 33.32 6.96 计资产总计133,702,103,359.54 107,566,899,919.95 26,135,203,439.59 24.30 24.30 短期借款3,316,971,153.31 3,520,642,063.91 -203,670,910.60 (5.79)-0.19 交易性金融负0.00 0.00 0.00 债应付票据8,230,208,196.99 7,983,581,180.17 246,627,016.82 3.09 0.23 应付账款27,434,494,665.72 22,665,011,613.66 4,769,483,052.06 21.04 4.43 预收款项11,986,433,741.28 16,630,113,200.83 -4,643,679,459.55 (27.92)-4.32 应付职工薪酬1,640,155,578.39 1,357,672,403.95 282,483,174.44 20.81 0.26 应交税费6,157,486,617.37 2,522,100,351.45 3,635,386,265.92 144.14 3.38 应付利息25,480,292.28 20,199,098.55 5,281,193.73 26.15 0.00 应付股利707,913.60 707,913.60 0.00 0.00 0.00 其他应付款4,793,778,485.35 5,441,614,890.93 -647,836,405.58 (11.91)-0.60 应付关联公司0.00 0.00 0.00 款一年内到期的923,447,998.14 2,513,763,694.23 -1,590,315,696.09 (63.26)-1.48 非流动负债其他流动负债31,982,048,931.88 16,174,953,065.30 15,807,095,866.58 97.73 14.70 流动负债合计96,491,213,574.31 78,830,359,476.58 17,660,854,097.73 22.40 16.42 长期借款1,375,348,442.79 984,463,173.32 390,885,269.47 39.71 0.36 应付债券0.00 0.00 0.00 长期应付款0.00 0.00 0.00 专项应付款0.00 0.00 0.00 预计负债0.00 0.00 0.00 递延所得税负328,943,054.49 160,405,437.91 168,537,616.58 105.07 0.16 债其他非流动负39,920,603.17 11,469,703.49 28,450,899.68 248.05 0.03 债非流动负债合1,744,212,100.45 1,156,338,314.72 587,873,785.73 50.84 0.55 计负债合计98,235,425,674.76 79,986,697,791.30 18,248,727,883.46 22.81 16.97 实收资本 (或股3,007,865,439.00 3,007,865,439.00 0.00 0.00 0.00 本 ) 资本公积3,176,114,310.09 3,187,175,872.28 -11,061,562.19 (0.35)-0.01 盈余公积2,958,088,564.43 2,958,088,564.43 0.00 0.00 0.00 减 : 库存股25,395,563,880.38 17,572,277,003.95 0.00 0.00 0.00 未分配利润7,823,286,876.43 44.52 7.27 少数股东权益883,867,372.55 837,067,723.88 46,799,648.67 5.59 0.04 外币报表折算-1,935,948.39 10,133,985.43 -12,069,933.82 (119.10-0.01 价差)非正常经营项0.00 0.00 0.00 目收益调整所有者权益 ( 或35,466,677,684.78 27,580,202,128.65 7,886,475,556.13 28.59 7.33 股东权益 )合计负债和所有者( 或股东权益 )133,702,103,359.54 107,566,899,919.95 26,135,203,439.59 24.30 24.30 合计分析： 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%。

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：38,541,684,470.83 28,943,921,701.45 （ %）（%）1.92 货币资金28.83 26.91 交易性金融1,246,106,661.88 263,460,017.40 0.93 0.24 0.69 资产应收票据46,297,242,328.98 34,292,168,999.99 34.63 31.88 2.75 应收账款1,849,275,342.79 1,474,872,971.56 1。