《格力电器财务报表分析.xls》由会员分享，可在线阅读，更多相关《格力电器财务报表分析.xls（10页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、资产负债表（水平分析）2013 年 12 月 31 日编制单位：珠海格力电器股份有限公司资 产期末余额期初余额变动情况流动资产：变动额变动（%）货币资金#33.16%结算备付金拆出资金交易性金融资产1,246,106,661.88263,460,017.40982,646,644.48372.98%应收票据#35.01%应收账款1,849,275,342.79 1,474,872,971.56374,402,371.2325.39%预付款项1,498,649,670.64 1,739,713,886.10-241,064,215.46-13.86%应收保费应收分保账款应收分保合同准备金应收利息
2、729,559,642.90710,865,583.5718,694,059.332.63%应收股利其他应收款346,419,748.75290,356,401.6056,063,347.1519.31%买入返售金融资产存货#-23.86%一年内到期的非流动资产其他流动资产100,853,889.36137,242,997.76-36,389,108.40-26.51%流动资产合计#21.91%非流动资产：发放贷款及垫款4,565,455,698.9120889034352,476,552,263.91118.56%可供出售金融资产805,932,600.00554912450251,020,
3、150.0045.24%持有至到期投资长期应收款长期股权投资97,568,533.3028,159,992.3069,408,541.00246.48%投资性房地产503,056,462.68208,009,129.76295,047,332.92141.84%固定资产#10.50%在建工程1,861,677,013.76 2,304,317,913.92-442,640,900.16-19.21%工程物资固定资产清理6,294,341.99110,093.596,184,248.405617.26%生产性生物资产油气资产无形资产2,370,179,675.29 1,635,272,965.1
4、2734,906,710.1744.94%开发支出商誉长期待摊费用42,665,255.3448,089,330.59-5,424,075.25-11.28%递延所得税资产5,682,613,181.91 2,911,085,198.23#95.21%其他非流动资产非流动资产合计#33.32%资产总计#24.30%单位：人民币对总额的影响(%)负债和所有者权益(或股东权益）期末余额期初余额变动情况流动负债：变动额8.92%短期借款3,316,971,153.31 3,520,642,063.91-203,670,910.60向中央银行借款37,413,972.4637,413,972.46吸收
5、存款及同业存放542,265,495.7481,078,010.98461,187,484.760.91%拆入资金300,000,000.00300,000,000.0011.16%交易性金融负债0.35%应付票据8,230,208,196.99 7,983,581,180.17246,627,016.82-0.22%应付账款27,434,494,665.72#4,769,483,052.060.00%预收款项11,986,433,741.28#0.00%卖出回购金融资产款186,000,000.00350,000,000.00-164,000,000.000.00%应付手续费及佣金0.02%
6、应付职工薪酬1,640,155,578.39 1,357,672,403.95282,483,174.440.00%应交税费6,157,486,617.37 2,522,100,351.45 3,635,386,265.920.05%应付利息25,480,292.2820,199,098.555,281,193.730.00%应付股利707,913.60707,913.600.00-3.82%其他应付款4,793,778,485.35 5,441,614,890.93-647,836,405.580.00%应付分保账款-0.03%保险合同准备金17.33%代理买卖证券款0.00%代理承销证券款
7、2.30%一年内到期的非流动负债923,447,998.142,513,763,694.23#0.23%其他流动负债30,916,369,463.68#0.00%流动负债合计96,491,213,574.31#0.00%非流动负债：0.06%长期借款1,375,348,442.79984,463,173.32390,885,269.470.27%应付债券1.24%长期应付款-0.41%专项应付款0.00%预计负债0.01%递延所得税负债328,943,054.49160,405,437.91168,537,616.580.00%其他非流动负债39,920,603.1711,469,703.49
8、28,450,899.680.00%非流动负债合计1,744,212,100.45 1,156,338,314.72587,873,785.730.68%负债合计98,235,425,674.76#0.00%所有者权益（或股东权益）：0.00%实收资本（或股本）3,007,865,439.00 3,007,865,439.000.00-0.01%资本公积3,176,114,310.09 3,187,175,872.28-11,061,562.192.58%减：库存股0.00%专项储备6.96%盈余公积2,958,088,564.43 2,958,088,564.430.000.00%一般风险准
9、备47,114,066.727,593,539.6839,520,527.04资产负债表（水平分析）2013 年 12 月 31 日0.00%未分配利润25,395,563,880.38#7,823,286,876.430.00%外币报表折算差额-1,935,948.3910,133,985.43-12,069,933.820.00%归属于母公司所有者权益合计 34,582,810,312.23#7,839,675,907.460.00%少数股东权益883,867,372.55837,067,723.8846,799,648.670.00%所有者权益合计35,466,677,684.78#7,
10、886,475,556.1324.30%负债和所有者权益总计#对总额的影响(%)变动（%）-5.79%-0.19%0.00%0.03%568.82%0.43%0.00%0.28%3.09%0.23%21.04%4.43%-27.92%-4.32%-46.86%-0.15%20.81%0.26%144.14%3.38%26.15%0.00%0.00%0.00%-11.91%-0.60%-63.26%-1.48%96.37%14.11%22.40%16.42%39.71%0.36%105.07%0.16%248.05%0.03%50.84%0.55%22.81%16.97%0.00%0.00%-0
11、.35%-0.01%0.00%0.00%520.45%0.04%变动情况44.52%7.27%-119.10%-0.01%29.31%7.29%5.59%0.04%28.59%7.33%24.30%24.30%资产负债表（垂直分析）2013 年 12 月 31 日编制单位：珠海格力电器股份有限公司资 产期末余额期初余额2013年(%)2012年(%)变动情况（%)负债和所有者权益(或股东权益）流动资产：流动负债：货币资金38,541,684,470.8328,943,921,701.4528.83%26.91%1.92%短期借款结算备付金向中央银行借款拆出资金吸收存款及同业存放交易性金融资产1
12、,246,106,661.88263,460,017.400.93%0.24%0.69%拆入资金应收票据46,297,242,328.9834,292,168,999.9934.63%31.88%2.75%交易性金融负债应收账款1,849,275,342.791,474,872,971.561.38%1.37%0.01%应付票据预付款项1,498,649,670.641,739,713,886.101.12%1.62%-0.50%应付账款应收保费预收款项应收分保账款卖出回购金融资产款应收分保合同准备金0.00%0.00%应付手续费及佣金应收利息729,559,642.90710,865,583
13、.570.55%0.66%-0.12%应付职工薪酬应收股利0.00%0.00%应交税费其他应收款346,419,748.75290,356,401.600.26%0.27%-0.01%应付利息买入返售金融资产应付股利存货13,122,730,425.7817,235,042,562.709.81%16.02%-6.21%其他应付款一年内到期的非流动资产应付分保账款其他流动资产100,853,889.36137,242,997.760.08%0.13%-0.05%保险合同准备金流动资产合计#85,087,645,122.1377.58%79.10%-1.52%代理买卖证券款非流动资产：代理承销证
14、券款发放贷款及垫款4,565,455,698.9120889034353.41%1.94%1.47%一年内到期的非流动负债可供出售金融资产805,932,600.005549124500.60%0.52%0.09%其他流动负债持有至到期投资0.00%流动负债合计长期应收款非流动负债：长期股权投资97,568,533.3028,159,992.300.07%0.03%0.05%长期借款投资性房地产503,056,462.68208,009,129.760.38%0.19%0.18%应付债券固定资产14,034,138,414.4512,700,394,289.3210.50%11.81%-1.3
15、1%长期应付款在建工程1,861,677,013.762,304,317,913.921.39%2.14%-0.75%专项应付款工程物资预计负债固定资产清理6,294,341.99110,093.590.00%0.00%0.00%递延所得税负债生产性生物资产其他非流动负债油气资产非流动负债合计无形资产2,370,179,675.291,635,272,965.121.77%1.52%0.25%负债合计开发支出所有者权益（或股东权益）：商誉实收资本（或股本）长期待摊费用42,665,255.3448,089,330.590.03%0.04%-0.01%资本公积递延所得税资产5,682,613,1
16、81.912,911,085,198.234.25%2.71%1.54%减：库存股其他非流动资产专项储备非流动资产合计29,969,581,177.6322,479,254,797.8222.42%20.90%1.52%盈余公积一般风险准备未分配利润外币报表折算差额归属于母公司所有者权益合计少数股东权益所有者权益合计资产总计#107,566,899,919.95 100.00%100.00%0.00%负债和所有者权益总计单位：人民币期末余额期初余额2013年(%)2012年(%)变动情况（%)3,316,971,153.313,520,642,063.912.48%3.27%-0.79%37,
17、413,972.460.03%0.00%0.03%542,265,495.7481,078,010.980.41%0.08%0.33%300,000,000.000.22%0.00%0.22%8,230,208,196.997,983,581,180.176.16%7.42%-1.27%27,434,494,665.7222,665,011,613.6620.52%21.07%-0.55%11,986,433,741.2816,630,113,200.838.97%15.46%-6.50%186,000,000.00350,000,000.000.14%0.33%-0.19%1,640,155
18、,578.391,357,672,403.951.23%1.26%-0.04%6,157,486,617.372,522,100,351.454.61%2.34%2.26%25,480,292.2820,199,098.550.02%0.02%0.00%707,913.60707,913.600.00%0.00%0.00%4,793,778,485.355,441,614,890.933.59%5.06%-1.47%923,447,998.142,513,763,694.230.69%2.34%-1.65%30,916,369,463.6815,743,875,054.3223.12%14.6
19、4%8.49%96,491,213,574.3178,830,359,476.5872.17%73.28%-1.12%0.00%0.00%0.00%1,375,348,442.79984,463,173.321.03%0.92%0.11%328,943,054.49160,405,437.910.25%0.15%0.10%39,920,603.1711,469,703.490.03%0.01%0.02%1,744,212,100.451,156,338,314.721.30%1.07%0.23%98,235,425,674.7679,986,697,791.3073.47%74.36%-0.8
20、9%3,007,865,439.003,007,865,439.002.25%2.80%-0.55%3,176,114,310.093,187,175,872.282.38%2.96%-0.59%0.00%0.00%0.00%0.00%2,958,088,564.432,958,088,564.432.21%2.75%-0.54%47,114,066.727,593,539.680.04%0.01%0.03%25,395,563,880.3817,572,277,003.9518.99%16.34%2.66%-1,935,948.3910,133,985.430.00%0.01%-0.01%34,582,810,312.2326,743,134,404.7725.87%24.86%1.00%883,867,372.55837,067,723.880.66%0.78%-0.12%35,466,677,684.7827,580,202,128.6526.53%25.64%0.89%133,702,103,359.54 107,566,899,919.95100.00%100.00%0.00%