格力公司的会个计分析报告.docxVIP

格力公司的会计分析报告资产负债表分析水平分析资产负债表水平分析表项目2010年2009年变动情况对总资产影响（%）变动额变动百分比流动资产　　　　　货币资金17,002,4566,884,62310,117,833146.96%146.96%交易性金融资产　　　　　应收票据　3,514-3,514-100.00%-100.00%应收账款1,663,4711,430,653232,81816.27%16.27%预付款项1,346,002711,943634,05989.06%89.06%应收利息34,91722,49212,42555.24%55.24%应收股利17,089　17,089　　其他应收款1,059,115206,741852,374412.29%412.29%存货5,960,5255,843,150117,3752.01%2.01%其他流动资产22,22427,048-4,824-17.83%-17.83%流动资产合计27,105,79925,130,1641,975,6357.86%7.86%非流动资产　　　　　长期应收款5,840,369　5,840,369　　长期股权投资　4,704,374-4,704,374-100.00%-100.00%投资性房地产　　　　　固定资产671,621685,132-13,511-1.97%-1.97%在建工程650,079336,764313,31593.04%93.04%无形资产266,852267,988-1,136-0.42%-0.42%开发支出81,03558,51322,52238.49%38.49%长期待摊费用126,33583,94142,39450.50%50.50%递延所得税资产31,06362,506-31,443-50.30%-50.30%非流动资产合计7,667,3546,199,2181,468,13623.68%23.68%资产总计34,773,15331,329,3823,443,77110.99%10.99%流动负债　　　　　短期借款　　　　　应付票据12,443,54310,922,7691,520,77413.92%4.85%应付账款3,034,6843,524,856-490,172-13.91%-1.56%预收款项6,210,1514,969,4171,240,73424.97%3.96%应付职工薪酬32,47429,6592,8159.49%0.01%应交税费60,449142,195-81,746-57.49%-0.26%应付利息　　　　　应付股利　　　　　其他应付款552,130287,669264,46191.93%0.84%一年内到期的非流动负债9,7098,9707398.24%0.00%其他流动负债9,5354,0205,515137.19%0.02%流动负债合计22,352,67519,889,5552,463,12012.38%7.86%非流动负债　　　　　递延所得税负债　　　　　其他非流动负债318,070182,603135,46774.19%0.43%非流动负债合计318,070182,603135,46774.19%0.43%负债合计22,670,74520,072,1582,598,58712.95%8.29%股东权益　　　　　股本6,996,2124,664,1412,332,07150.00%7.44%资本公积679,1893,011,260-2,332,071-77.45%-7.44%盈余公积517,465517,465　　　未分配利润3,909,5423,064,358845,18427.58%2.70%外币报表折算差额　　　　　归属于母公司股东权益合计12,102,40811,257,224845,1847.51%2.70%少数股东权益　　　　　股东权益合计12,102,40811,257,224845,1847.51%2.70%负债及股东权益总计34,773,15331,329,3823,443,77110.99%10.99%1、主要资产项目分析 从上表不难看出，资产的变动额为1924769601元，变动率为16.63%， 对总资产的影响为16.63%；负债的变动额变动率为4.89%，响为4.82%。在资产类项目中流动资产项目变化较大的有货币资金、预收帐款、预付账款等。项目变动情况对总资产影响（%）变动额变动（%）货币资金186462970345.92%16.11%预收账款34133323647.97%2.95%应收票据601748849.9523942546.577806303.4预付账4496.31%0.33%首先，从上表中，我们不难看出货币资金