从财务报表分析房地产行业特征

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1、从财务报表分析房地产行业特征——以万科为例财务报表既反映了企业的财务状况，同时也是企业经营状况的综合反映。本文我们将通过五个行业代表企业的财务报表（资产负债表和利润表）进行较为浅层的分析从而得出房地产行业的经济特征与其近年来的经济趋势。一、直观分析以下是五个行业代表企业2016年度资产负债表与利润表的结构百分比表：结构资产负债表汽车制造业（上汽）信息行业（万达信息）房地产行业（万科）高科技产业（中兴）零售业（国美电器）流动资产货币资金17.94%13.67%10.48%22.84%20.19%应收票据5.09%0.06%0.00%1.40%0.04%应收账

2、款5.19%13.45%0.25%18.35%5.78%预付账款3.48%0.21%6.05%1.23%9.10%应收利息0.06%0.01%0.00%0.00%0.00%应收股利0.27%0.00%0.00%0.00%0.00%其他应收款1.18%2.01%12.69%3.13%0.45%存货6.27%17.14%56.26%18.93%18.39%一年内到期的非流动资产8.95%0.00%0.00%0.00%0.00%其他流动资产7.19%0.51%1.04%5.56%18.43%影响流动资产其他科目0.00%0.00%0.06%8.23%0.00%流

3、动资产合计56.03%47.06%86.83%79.67%72.38%非流动资产可供出售金融资产8.55%4.97%0.16%1.88%0.00%投资性房地产0.43%0.00%2.63%1.42%4.45%长期股权投资10.61%0.53%7.43%0.47%0.00%长期应收款0.33%9.20%0.00%0.97%0.00%固定资产7.97%7.49%0.82%5.31%17.24%在建工程2.25%0.77%0.09%1.22%0.00%无形资产1.83%6.70%0.15%3.07%0.06%开发支出0.00%3.58%0.00%0.96%0.0

4、0%商誉0.11%17.12%0.02%0.13%0.00%长期待摊费用0.26%0.26%0.12%0.00%2.92%递延所得税资产3.53%0.00%0.87%1.13%2.94%其他非流动资产0.27%2.32%0.88%2.74%0.00%影响非流动资产其他科目0.00%0.00%0.00%1.01%0.00%非流动资产合计43.97%52.94%13.17%20.33%27.62%资产总计100.00%100.00%100.00%100.00%100.00%流动负债　短期借款1.48%35.40%2.00%10.68%0.00%应付票据1.99

5、%0.00%0.43%8.25%21.82%应付账款17.73%6.04%16.62%17.82%15.32%预收账款3.84%0.28%33.06%5.71%1.45%应付职工薪酬1.72%0.21%0.46%3.65%1.28%应交税费2.36%3.22%1.15%0.70%0.55%应付利息0.08%0.07%0.05%0.00%0.00%应付股利0.04%0.00%0.00%0.04%0.13%其他应付款7.68%6.76%12.83%9.64%5.72%预计负债0.00%0.00%0.00%0.63%0.00%递延收益-流动负债0.00%0.00

6、%0.00%0.50%0.00%其他流动负债0.03%0.00%0.00%0.00%0.98%影响流动负债其他科目0.00%0.00%0.00%5.78%0.00%流动负债合计50.37%52.86%69.82%64.77%47.26%非流动负债长期借款0.73%6.31%6.79%3.54%0.00%应付债券2.40%0.00%3.50%0.00%0.00%长期应付款0.03%0.00%0.00%0.00%0.00%专项应付款0.14%0.00%0.00%0.00%0.00%递延所得税负债0.37%0.00%0.06%0.07%0.00%其他非流动负债0

7、.00%1.60%0.34%1.10%0.00%影响非流动负债其他科目0.00%0.00%0.00%0.98%0.00%非流动负债合计9.83%8.51%10.71%6.36%0.00%负债合计60.20%61.38%80.54%71.13%47.26%所有者权益　实收资本（或股本）1.87%17.11%1.33%2.95%36.26%资本公积金6.74%4.95%1.00%7.58%6.47%盈余公积金5.46%1.57%3.92%1.43%3.93%未分配利润16.39%14.11%7.37%7.26%6.08%少数股东权益7.31%0.86%5.81

8、%3.64%0.00%归属于母公司股东权益合计32.49%37.7