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1、财务分析课程大作业专业名称会计学班级学号12097140学生姓名熊国勇任课教师刘元洪成绩二O一五年五月保利房地产股份有限公司财务状况分析一、保利房地产股份有限公司的公司概况保利房地产（集团）股份有限公司是中国保利集团控股的大型国有房地产企业，是中国保利集团房地产业务的运作平台，国家一级房地产开发资质企业。2006年7月31日，公司股票在上海证券交易所挂牌上市，成为在股权分置改革后，重启IPO市场的首批上市的第一家房地产企业。二、保利房地产股份有限公司2014-2013两个年度的两张财务报表分析（一）保利房地产股份有限公司的资产负
2、债表的变动情况表1资产负债表水平（或者垂直）分析资产负债表水平分析金额单位：元项目2014年（元）2013年（元）变动额变动对总资产影响货币资金19,151,445,548.5815,227,911,967.213,923,533,581.3725.77%4.368%应收票据 5,000,000.00-5,000,000.00-100.00%-0.006%应收账款587,179,871.06467,048,570.72120,131,300.3425.72%0.134%预付款项13,370,679,535.7412,234,99
3、4,544.481,135,684,991.269.28%1.264%其他应收款3,664,209,563.14470,286,457.333,193,923,105.81679.14%3.555%存货109,898,142,220.5860,098,919,702.2949,799,222,518.2982.86%55.437%流动资产合计146,671,656,739.1088,504,161,242.0358,167,495,497.0765.72%64.752%长期股权投资936,959,326.88246,459,39
4、9.85690,499,927.03280.17%0.769%投资性房地产4,239,603,167.46807,387,936.033,432,215,231.43425.10%3.821%固定资产322,944,471.40206,214,776.96116,729,694.4456.61%0.130%无形资产8,956,359.986,501,132.502,455,227.4837.77%0.003%开发支出 商誉10,378,093.862,667,154.607,710,939.26289.11%0.009%长期待
5、摊费用5,163,680.756,372,062.83-1,208,382.08-18.96%-0.001%递延所得税资产132,310,738.1050,960,156.5481,350,581.56159.64%0.091%非流动资产合计5,656,315,838.431,326,562,619.314,329,753,219.12326.39%4.820%资产总计152,327,972,577.5389,830,723,861.3462,497,248,716.1969.57%69.572%短期借款450,000,000.
6、00308,019,786.77141,980,213.2346.09%0.158%应付票据7,760,100.00500,000.007,260,100.001452.02%0.008%应付账款4,209,513,742.172,721,142,884.811,488,370,857.3654.70%1.657%预收款项51,544,328,495.0629,830,433,014.1921,713,895,480.8772.79%24.172%应付职工薪酬240,519,095.01136,561,763.19103,957
7、,331.8276.12%0.116%应交税费-1,478,091,090.81-974,886,522.44-503,204,568.3751.62%-0.560%应付利息143,932,910.96144,493,456.88-560,545.92-0.39%-0.001%应付股利21,397,682.70 21,397,682.700.024%其他应付款6,873,513,871.142,376,757,582.364,496,756,288.78189.20%5.006%一年内到期的非流动负债6,883,800,000.
8、003,690,595,000.003,193,205,000.0086.52%3.555%流动负债合计68,896,674,806.2338,233,616,965.7630,663,057,840.4780.20%34.134%长期借款47,029,378,
