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1、财务分析课程大作业保利房地产股份有限公司财务状况分析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。一、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
2、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13,370,679,535.7412,234,994,544.481,135,684,991.269.28
3、%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936,959,326.88246,459,399.85690,499,927.0328
4、0.17%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%长期待摊费用5,163,680
5、.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450,000,000.0030
6、8,019,786.77141,980,213.2346.09%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
7、,957,331.8276.12%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,
8、883,800,000.003,690,595,000.003,193,205,000.0086.52%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47,029,378,401.3820,249,781,838.7526,779,596,562.63132.
