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1、格力电器财务报表比较分析一、公司概况格力电器股分前身为市海利冷气工程股分，1994年经市体改委批准更名为格力电器股分。本公司属家电行业，主要的经营业务包括：货物、技术的进出口（法律、行政法规禁止的项目除外：法律、行政法规限制的项目须取得许可后方可经营）：创造、销售：泵、阀门、压缩机与类似机械，风机、包装设备等通用设备，机电，输配电与控制设备，电线、电缆、光缆与电工器材，家用电力器具；批发：机械设备等。格力电器公司作为中国电器行业的一个领头兵，在中国市场乃至国际市场的电器行业均占有一定的市场份额，特殊是格力旗下的空调创造，已经成为一个深入人心的品牌。作为一个从中国走向世界的国际品牌，它在品牌营销
2、、技术创新等方面有不少成功经验值得同行借鉴与学习。二、格力电器资产负债表分析通过趋势分析法，分析格力电器2022-2022年的报表。资产负债表（万元）（格力电器）报告期2022/12/312022/12/312022/12/31流动资产货币资金8,881,979.865.454,567.343.854,168.45交易性金融资产124,610.67应收票据1,487,980.555,048,057.144.629,724.23应收账款287,921.21266,134.76184,927.53预付账款84,792.91159,148.74149,864.97应收股利应收利息110,977.64
3、124,214.6072,955.96其他应收款25,401.6638,059.8534,641.97存货947.394.27859.909.811312.273.04消耗性生物资产待摊费用一年到期的非流动资产其他流动资产168,483.3555,837.8910,085.39影响流动资产其他科目100,0008.417.75流动资产合计12,094,931.4612,014,347.8810,373,252.22非流动资产可供出售金融资产270.471.92215.009.8980,593.26持有至到期投资投资性房地产49,154.0850.790.1550,305.65长期股权投资9,5
4、45.929,221.319.756.85长期应收款固定资产1,543,181.311,493,927.961,403,413.84工程物资在建工程204,483.78125,434.72186,167.70固定资产清理2,201.01772.14629.43生产性生物资产油气资产无形资产265,614.38248.029.40237,017.97开辟支出商誉长期待摊费用818.242.094.834,266.53递延所得税资产876.437.61819.296.20568,261.32其他非流动资产65,700.01影响非流动资产其他科目787,261.908,417.75非流动资产合计4,
5、074,870.173,608,746.972,996,958.12资产总计16,169,801.6315,623,094.8513,370,21034流动负债短期借款627.666.01357.877.33331.697.12交易性金融负债对付票据742.763.58688.196.31823,020.82对付账款2,479.426.842,678,495.252,743,449.47预收账款761.959.80642,772.241,198,643.37对付职工薪酬169,728.268,417.75应交税费297.780.158.417.75对付利息4,838.673,617.792,5
6、48.03对付股利其他对付款260,760.19254,637.73479,377.85预提费用估计负债递延收益-流动负债一年到期的非流动负债240.374.56206.149.0992,344.80对付短期债券其他流动负债5,500.785.194,858,531.293.091,636.95影响流动负债其他科目176,364.06162,567.36106,567.95流动负债合计11.262.518.1010,838,852.219.649,121.36非流动负债长期借款225.896.93137,534.84对付债券长期对付款专项对付款递延所得税负债24,413.6625,684.67
7、32,894.31递延收益-非流动负债其他非流动负债3,992.06影响非流动负债其他科目()非流动负债合计50.622.68271.097.54174.421.21负债合计11,313,140.7711,109.949.759.823,542.57所有者权益实收资本（或者股本）60L573.09300.786.54300.786.54资本公积金18,595.06319,126.61317,611.43赢余公积金349.967.16295.808.86295.808.86未分配利润3,773.718.753.484,132.402.539.556.39库存股外币报表折算差额-193.59未确认
8、的投资损失少数股东权益归属于母公司股东权益合计4,752,137.614,415,265.483,458,281.03账响所有者权益其他科目20J76.4113,636.414,711.41所有者权益合计4.856.660.864,513,145.103.546,667.77负债与所有者权益总计16,169,801.6315,623,094.8513,370,210.34资产负债表（万元）（美的集团）报告期2022/12/312022/12/312022/12/31流动资产货币资金1,186,197.70620,328.281,557,368.30交易性金融资产75,956.52应收票据1,2
9、88,915.101,709,723.34L415,053.22应收账款1,037,171.80936.210.28792,843.83预付账款98,862.50141,447.05243,242.05应收股利4,594.322.586.38应收利息其他应收款110,133.90118.076.75102,539.52存货1,044,893.701,502,003.031,519,772.38消耗性生物资产待摊费用一年到期的非流动资产其他流动资产3,382,7582,659,389.2546,310.77影响流动资产其他科l三l1,187,837.90950.935.18777,000.22流
10、动资产合计9,336,770.608,642,707.466,532,673.20非流动资产可供出售金融资产328,995.40165,549.47106.86持有至到期投资投资性房地产15,080.3017,163.4920,583.47长期股权投资288,827.4095,187.44175,579.81长期应收款固定资产1,872,988.101,952,181.411.957,216.13工程物资在建工程95,476.1066,188.2361,260.13固定资产清理生产性生物资产油气资产无形资产339,240.20343,195.81332,573.84开辟支出商誉239,306.
11、60293J79.14293,100.36长期待摊费用78,135.9075,857.6164,788.23递延所得税资产222.399.90377.998.76256,720.45其他非流动资产66,973影响非流动资产其他科目0950,935.18777.000.22非流动资产合计3,547,422.903,386,501.353.161.929.28资产总计12,884.193.5012,029,208.829,694,602.48流动负债短期借款392,093.30607.087.90887,217.40交易性金融负债1,126.02对付票据1,707,8521,264,849.706
12、30,847.85对付账款1,744,868.402,013,745.451,750,809.97预收账款561,636.10399,254.05498,334.63对付职工薪酬222,933.20950,935.18777,000.22应交税费160.718.10950.935.18777,000.22对付利息934.32,291.226,982.39对付股利其他对付款113,930.60122,354.88148.778.10预提费用估计负债递延收益-流动负债一年到期的非流动负债61,190161,737.02对付短期债券其他流动负债2,209,817.702,277,893.611.260.838影响流动负债其他科目73,716.108,245.458,976.90流动负债合计7,200,384.907,314,284.915,664,738.17非流动负债长期借款9,006.101,920.5071
