九阳全面财务报表分析.docxVIP

财务报表分析——资产负债表资产结构行业比较：企业资产2012.12.31 比例企业资产2012.12.31比例九阳货币资金1,489,224,514.2334.95%美的货币资金1,489,224,514.2319.33%存货651,831,980.1915.30%存货651,831,980.1916.28%应收账款105,678,504.602.48%应收账款105,678,504.609.97%固定资产590,292,268.5613.85%固定资产590,292,268.5620.57%资产总额4260960072.6100%资产总83100%苏泊尔货币资金1,115,082,323.6522.48%美菱货币资金1,701,307,578.1317.72%存货1,073,369,840.5721.64%存货1,503,307,251.667.97%应收账款667,350,323.5313.45%应收账款753,762,080.8413.74%固定资产883,280,538.1517.81%固定资产1,243,889,950.8112.83%资产总额4,960,254,989.12100%资产总额7,886,140,432.47100%通过行业比较，可以发现：九阳的货币资金占总资产的比重比其他企业要大，说明企业可使用现金较多，具有较好的短期偿债能力；企业的应