聯(lián)想公司的會(huì)計(jì)分析

聯(lián)想公司的會(huì)計(jì)分析資產(chǎn)負(fù)債表水平分析表1資產(chǎn)負(fù)債表水平分析表（單位：百萬(wàn)幣種：美元）報(bào)告期2014年的增長(zhǎng)額變動(dòng)%對(duì)總資產(chǎn)的影響2013年的增長(zhǎng)額變動(dòng)%對(duì)總資產(chǎn)的影響2012年增長(zhǎng)額變動(dòng)%對(duì)總資產(chǎn)的影響非流動(dòng)資產(chǎn)451.91211.18%2.85%1243.87244.48%11.62%75.7612.78%0.85%流動(dòng)資產(chǎn)569.3374.82%3.59%3883.93748.94%36.28%1700.8527.28%18.99%流動(dòng)負(fù)債281.7972.39%1.78%3777.02447.02%35.28%1613.325.13%18.01%凈流動(dòng)資產(chǎn)/(負(fù)債）287.542682%1.81%106.913111%1.00%87.55-47.65%0.98%非流動(dòng)負(fù)債507.2431.64%3.20%764.71691.21%7.14%-92.171-9.90%-1.03%少數(shù)股東權(quán)益-（借）/貸211.529243.9%1.33%86.55548355%0.81%0.0021.13%0.00%凈資產(chǎn)-(負(fù)債)305.40812.93%1.93%526.51428.70%4.92%228.8814.25%2.56%已發(fā)行股本0.3341.01%0.00%1.193.73%0.01%0.5531.76%0.01%儲(chǔ)備305.07413.10%1.92%525.32429.14%4.91%228.32714.50%2.55%股東權(quán)益/(虧損)305.40812.93%1.93%526.51428.70%4.92%228.8814.25%2.56%無(wú)形資產(chǎn)(非流動(dòng)資產(chǎn))235.2137.61%1.48%956.75344.82%8.94%68.1153.30%0.76%物業(yè)、廠(chǎng)房及設(shè)備（非流動(dòng)資產(chǎn)87.30322.24%0.55%183.05787.41%1.71%-38.844-15.65%-0.43%附屬公司權(quán)益（非流動(dòng)資產(chǎn)）------------------聯(lián)營(yíng)公司權(quán)益（非流動(dòng)資產(chǎn)）-0.647-18.97%0.00%2.496273.09%0.02%-0.147-13.85%0.00%其他投資（非流動(dòng)資產(chǎn)）-1.984-2.76%-0.01%-6.743-8.57%-0.06%-33.831-30.07%-0.38%應(yīng)收賬款（流動(dòng)資產(chǎn)）537.65322.55%3.39%994.30171.53%9.29%351.62433.86%3.93%存貨（流動(dòng)資產(chǎn)）746.29761.25%4.71%414.79251.61%3.87%-75.185-8.55%-0.84%現(xiàn)金及銀行結(jié)存（流動(dòng)資產(chǎn))-303.57-8.08%-1.91%803.15427.18%7.50%716.30332.00%8.00%應(yīng)付賬款（流動(dòng)負(fù)債）-425.772-10.51%-2.68%1870.43385.81%17.47%-961.587-30.61%-10.74%銀行貸款(流動(dòng)負(fù)債）112.886179.32%0.71%-208.609-76.82%-1.95%206.855319.68%2.31%非流動(dòng)銀行貸款-------------200-100.00%-2.23%總資產(chǎn)1021.2496.44%6.44%5154.80948.15%48.15%1750.01119.54%19.54%總負(fù)債715.845.30%4.51%4628.29252.17%43.23%1521.13120.70%16.98%2013年企業(yè)的經(jīng)營(yíng)還是可以的基本保持了12年的水平，有個(gè)別項(xiàng)目有些許的下降，總體來(lái)說(shuō)企業(yè)還是有一定規(guī)模的擴(kuò)大。但是在2012年到2013年企業(yè)就得到了很大的發(fā)展，企業(yè)的各項(xiàng)指標(biāo)都有一定幅度的增長(zhǎng)，其中流動(dòng)資產(chǎn)、非流動(dòng)資產(chǎn)和流動(dòng)負(fù)債對(duì)總資產(chǎn)的影響都很大。在2013到2014年這一年里在穩(wěn)步發(fā)展，有較小幅度的增長(zhǎng)，說(shuō)明企業(yè)在穩(wěn)固快速發(fā)展的基礎(chǔ)。在總資產(chǎn)中，流動(dòng)資產(chǎn)占有絕大部分份額且增長(zhǎng)幅度也較大，對(duì)總資產(chǎn)有較大影響；非流動(dòng)資產(chǎn)所占比例較小且增長(zhǎng)變緩，對(duì)總資產(chǎn)的影響效果也有所減弱。這說(shuō)明聯(lián)想集團(tuán)資產(chǎn)流動(dòng)性、償債能力較強(qiáng)，財(cái)務(wù)風(fēng)險(xiǎn)較低，有較好的財(cái)務(wù)狀況與發(fā)展前景。而其負(fù)債也有很大的增長(zhǎng)，包括流動(dòng)負(fù)債增幅有50%左右，非流動(dòng)負(fù)債有近一倍的增長(zhǎng)，但因?yàn)榭倲?shù)額遠(yuǎn)低于總資產(chǎn)，所以不會(huì)產(chǎn)生較大問(wèn)題。股東權(quán)益的增幅小于資產(chǎn)增幅，說(shuō)明公司的債務(wù)負(fù)擔(dān)加重，財(cái)務(wù)結(jié)構(gòu)的穩(wěn)定性和安全性略微降低，但整體上股東權(quán)益與資產(chǎn)是同步上漲的，資產(chǎn)規(guī)模的變動(dòng)與股東權(quán)益變動(dòng)可以說(shuō)是相適應(yīng)的。

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資產(chǎn)負(fù)債表垂直分析表表2資產(chǎn)負(fù)債表垂直分析表（單位：百萬(wàn)美元）報(bào)告期2014年變動(dòng)情況2013年變動(dòng)情況2012年變動(dòng)情況2010年流動(dòng)資產(chǎn)合計(jì)140.36%4.47%135.89%-2.57%138.46%6.55%131.90%流動(dòng)資產(chǎn)73.39%-1.14%74.53%0.39%74.13%4.51%69.63%凈流動(dòng)資產(chǎn)/(負(fù)債）1.77%1.70%0.07%0.97%-0.90%1.15%-2.05%現(xiàn)金及銀行結(jié)存（流動(dòng)資產(chǎn))20.46%-3.23%23.69%-3.91%27.60%2.61%24.99%凈資產(chǎn)-(負(fù)債)15.80%0.91%14.89%-2.25%17.14%-0.79%17.93%存貨（流動(dòng)資產(chǎn)）11.64%3.96%7.68%0.18%7.51%-2.31%9.81%應(yīng)收賬款（流動(dòng)資產(chǎn)）17.31%2.28%15.03%2.05%12.98%1.39%11.59%非流動(dòng)資產(chǎn)合計(jì)49.59%1.67%47.91%47.91%0.00%0.00%0.01%非流動(dòng)資產(chǎn)26.61%1.14%25.47%-0.65%26.12%-4.26%30.38%無(wú)形資產(chǎn)(非流動(dòng)資產(chǎn))19.70%0.21%19.49%-0.45%19.94%-3.14%23.07%物業(yè)、廠(chǎng)房及設(shè)備（非流動(dòng)資產(chǎn)2.84%0.37%2.47%0.52%1.96%-0.82%2.77%附屬公司權(quán)益（非流動(dòng)資產(chǎn)）0.00%0.00%0.00%0.00%0.00%0.00%0.00%其他投資（非流動(dòng)資產(chǎn)）0.41%-0.04%0.45%-0.28%0.74%-0.52%1.26%聯(lián)營(yíng)公司權(quán)益（非流動(dòng)資產(chǎn)）0.02%-0.01%0.02%0.01%0.01%0.00%0.01%總資產(chǎn)100.00%100.00%0.00%100.00%0.00%100.00%非流動(dòng)負(fù)債12.55%2.45%10.11%2.28%7.83%-2.56%10.39%流動(dòng)負(fù)債71.92%-2.54%74.46%-0.57%75.03%3.35%71.68%應(yīng)付賬款（流動(dòng)負(fù)債）21.56%-3.98%25.54%5.18%20.36%-14.72%35.08%銀行貸款(流動(dòng)負(fù)債）1.05%0.65%0.40%-2.14%2.54%1.81%0.72%非流動(dòng)銀行貸款1.80%1.80%-2.23%2.23%總負(fù)債84.55%-0.56%85.11%2.25%82.86%0.79%82.07%少數(shù)股東權(quán)益-（借）/貸1.77%1.23%0.55%0.55%0.00%0.00%0.00%股東權(quán)益/(虧損)15.86%0.97%14.89%-2.25%17.14%-0.79%17.93%（1）從表中數(shù)據(jù)看，經(jīng)營(yíng)活動(dòng)現(xiàn)金的流入量要遠(yuǎn)遠(yuǎn)超過(guò)投資活動(dòng)和融資活動(dòng)，投資活動(dòng)現(xiàn)金流入和融資活動(dòng)的現(xiàn)金流入凈額一直都是負(fù)數(shù)但2014年數(shù)值較小，說(shuō)明公司現(xiàn)金流入主要是依靠主營(yíng)業(yè)務(wù)，但同時(shí)也進(jìn)行較多的投資和融資活動(dòng)。融資活動(dòng)的現(xiàn)金流入從2