1、万科地产财务报表分析万科地产会计报表分析根据万科公司公布的2013年度财务报告,从财务报表入手,对万科股份有限公司2013年的经营管理情况进行详细的了解并分析其变化的因素,对公司未来发展做前景预测。由图可知:万科房地产的净利润增长率总体表现出波动下降的趋势,2011年-2012年有小幅度上涨,但2012年-2013年出现大幅度下跌。从35.027%下跌至16.823%,下跌了近一半的净利润增长率。相比于同行均值的大幅度下降,万科的净利润增长率普遍高于同行的平均水平,这说明万科的经营效益不会很差,但受市场影响净利润增长率大幅下降。 分析结论: 万科房地产总体的成长能力在行业当中一般,可以断定这跟
2、整个行业的发展状况密切相关,万科的波动水平受市场影响很大。受房地产市场低迷、廉租房新政策等多种因素的影响,行业发展形势严峻,这必然影响到单个企业的生存发展,万科房地产自然也不例外。万科地产会计分析万科地产合并资产负债表 2013年12月31日 单位:元项目期末数期初数流动资产:货币资金44,365,409,795.23 52,291,542,055.49 应收账款3,078,969,781.37 1,886,548,523.49 预付账款28,653,665,102.61 33,373,611,935.08 其他应收款34,815,317,241.41 20,057,921,836.24 存货
3、331,133,223,278.99 255,164,112,985.07 流动资产合计442,046,585,199.61 362,773,737,335.37 非流动资产:可供出售金融资产2,466,185,867.93 4,763,600.00 长期股权投资10,637,485,708.34 7,040,306,464.29 投资性房地产11,710,476,284.30 2,375,228,355.79 固定资产2,129,767,863.36 1,612,257,202.22 在建工程913,666,777.10 1,051,118,825.93 无形资产430,074,183.12
4、 426,846,899.52 商誉 201,689,835.80 201,689,835.80 长期待摊费用63,510,505.21 42,316,652.03 递延所得税资产3,525,262,051.95 3,054,857,904.42 其他非流动资产5,080,619,213.82 218,492,000.00 非流动资产合计:37,158,738,290.93 16,027,877,740.00 资产总计479,205,323,490.54 378,801,615,075.37 流动负债:短期借款5,102,514,631.14 9,932,400,240.50 交易性金融负债1
5、1,686,986.02 25,761,017.27 应付票据14,783,899,946.37 4,977,131,435.22 应付账款63,958,459,138.78 44,860,995,716.97 预收款项155,518,071,436.35 131,023,977,530.61 应付职工薪酬2,451,674,436.71 2,177,748,944.37 应交税费4,578,205,233.59 4,515,588,914.24 应付利息291,243,561.80 649,687,938.74 其他应付款54,704,285,269.26 36,045,315,768.94
6、 一年内到期的非流动负债27,521,791,569.90 25,624,959,204.23 流动负债合计328,921,832,209.92 259,833,566,711.09 非流动负债:长期借款36,683,128,420.08 36,036,070,366.26 应付债券 7,398,391,932.47 预计负债46,876,821.15 44,292,267.15 其他非流动负债2,955,020.85 15,677,985.06 递延所得税负债672,715,687.44 733,812,757.71 非流动负债合计 44,844,067,881.99 36,829,853,
7、376.18 负债合计373,765,900,091.91 296,663,420,087.27 所有者权益:股本11,014,968,919.00 10,995,553,118.00 资本公积 8,532,222,933.57 8,683,860,667.82 盈余公积 20,135,409,720.24 17,017,051,382.39 未分配利润36,706,888,864.08 26,688,098,566.77 外币报表折算差额506,492,902.81 440,990,190.32 归属于母公司所有者权益76,895,983,339.70 63,825,553,925.30 少
8、数股东权益28,543,440,058.93 18,312,641,062.80 所有者权益合计105,439,423,398.63 82,138,194,988.10 负债及所有者权益总计479,205,323,490.54 378,801,615,075.37 万科地产资产负债表水平分析表金额单位:元项目2013年2012年变动情况对总额的影响(%)变动额变动(%)流动资产:货币资金44,365,409,795.23 52,291,542,055.49 -7,926,132,260.26 -15.16 -2.09 应收账款3,078,969,781.37 1,886,548,523.49
9、1,192,421,257.88 63.21 0.31 预付账款28,653,665,102.61 33,373,611,935.08 -4,719,946,832.47 -14.14 -1.25 其他应收款34,815,317,241.41 20,057,921,836.24 14,757,395,405.17 73.57 3.90 存货331,133,223,278.99 255,164,112,985.07 75,969,110,293.92 29.77 20.06 流动资产合计442,046,585,199.61 362,773,737,335.37 79,272,847,864.24
10、 21.85 20.93 非流动资产:可供出售金融资产2,466,185,867.93 4,763,600.00 2,461,422,267.93 51,671.47 0.65 长期股权投资10,637,485,708.34 7,040,306,464.29 3,597,179,244.05 51.09 0.95 投资性房地产11,710,476,284.30 2,375,228,355.79 9,335,247,928.51 393.03 2.46 固定资产2,129,767,863.36 1,612,257,202.22 517,510,661.14 32.10 0.14 在建工程913,
11、666,777.10 1,051,118,825.93 -137,452,048.83 -13.08 -0.04 无形资产430,074,183.12 426,846,899.52 3,227,283.60 0.76 0.00 商誉 201,689,835.80 201,689,835.80 0.00 0.00 0.00 长期待摊费用63,510,505.21 42,316,652.03 21,193,853.18 50.08 0.01 递延所得税资产3,525,262,051.95 3,054,857,904.42 470,404,147.53 15.40 0.12 其他非流动资产5,080
12、,619,213.82 218,492,000.00 4,862,127,213.82 2,225.31 1.28 非流动资产合计:37,158,738,290.93 16,027,877,740.00 21,130,860,550.93 131.84 5.58 资产总计479,205,323,490.54 378,801,615,075.37 100,403,708,415.17 26.51 26.51 流动负债:短期借款5,102,514,631.14 9,932,400,240.50 -4,829,885,609.36 -48.63 -1.28 交易性金融负债11,686,986.02
13、25,761,017.27 -14,074,031.25 -54.63 0.00 应付票据14,783,899,946.37 4,977,131,435.22 9,806,768,511.15 197.04 2.59 应付账款63,958,459,138.78 44,860,995,716.97 19,097,463,421.81 42.57 5.04 预收款项155,518,071,436.35 131,023,977,530.61 24,494,093,905.74 18.69 6.47 应付职工薪酬2,451,674,436.71 2,177,748,944.37 273,925,492
14、.34 12.58 0.07 应交税费4,578,205,233.59 4,515,588,914.24 62,616,319.35 1.39 0.02 应付利息291,243,561.80 649,687,938.74 -358,444,376.94 -55.17 -0.09 其他应付款54,704,285,269.26 36,045,315,768.94 18,658,969,500.32 51.77 4.93 一年内到期的非流动负债27,521,791,569.90 25,624,959,204.23 1,896,832,365.67 7.40 0.50 流动负债合计328,921,832,209.92 259
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