额的增加。二是应付款项的增加。应付账款本期增加了1座机电话号码21.81元，应付票据本期增加了座机电话号码11.15元，其增长幅度分别为42.57%和197.04%，对权益总额的影响合计为7.63%。由于优化支付方式使得应付票据增加，应付款项的大幅度增加给公司带来巨大的偿债压力，如不能按期支付，将对公司的信用产生严重的不良影响。三是其他应付款的增长。其他应付款本期增长了1座机电话号码00.32元，增长幅度为51.77%，对权益总额的影响为4.93%。究其原因是合作公司往来的增加。非流动负债本期仅增长了座机电话号码05.81元，对权益总额的影响仅为2.12%。其中该公司本期发行了座机电话号码32.47元债券是造成非流动负债增长的主要原因。股东权益本期增加了座机电话号码410.53元，增长幅度为28.37%，对权益总额的影响仅为6.15%。本期盈利是股东权益增加的主要方面，因此使盈余公积增加了座机电话号码37.85元，未分配利润增加了1001座机电话号码.31元，两者合计对权益总额的影响为3.46%。表3-3万科地产资产负债表垂直分析表金额单元：元项目2013年2012年2013年 12年%变动情况%流动资产：货币资金44,365,409,795.2352,291,542,055.499.2613.80-4.55应收账款3,078,969,781.371,886,548,523.490.640.500.14
预付账款
28,653,665,102.6133,373,611,935.085.988.81-2.83其他应收款34,815,317,241.4120,057,921,836.247.275.301.97
存
货
331,133,223,278.99255,164,112,985.0769.1067.361.74流动资产合计442,046,585,199.61362,773,737,335.3792.2595.77-3.52非
流动资产：可供出售金融资产
2,466,185,867.934,763,600.000.510.000.51长期股权投资
10,637,485,708.347,040,306,464.292.221.860.36投资性房地产11,710,476,284.302,375,228,355.792.440.631.822,129,767,863.361,612,257,202.220.440.430.02913,666,777.101,051,118,825.930.190.28-0.09430,074,183.12426,846,899.520.090.11-0.02
固定资产在建工程无形资产商
誉
201,689,835.80201,689,835.800.040.05-0.01长期待摊费用63,510,505.2142,316,652.030.010.010.00递延所得税资产3,525,262,051.953,054,857,904.420.740.81-0.07其他非流动资产5,080,619,213.82218,492,000.001.060.061.00非流动资产合计：37,158,738,290.9316,027,877,740.007.754.233.52
资产总计
479,205,323,490.54378,801,615,075.37100.00100.000.00流动负债：短期借款5,102,514,631.149,932,400,240.501.062.62-1.56交易性金融负债11,686,986.0225,761,017.270.000.010.00应付票据14,783,899,946.374,977,131,435.223.091.311.77应付账款63,958,459,138.7844,860,995,716.9713.3511.841.50预收款项155,518,071,436.35131,023,977,530.6132.4534.59-2.14应付职工薪酬2,451,674,436.712,177,748,944.370.510.57-0.06应交税费4,578,205,233.594,515,588,914.240.961.19-0.24应付利息291,243,561.80649,687,938.740.060.17-0.11
其他应付款
54,704,285,269.2636,045,315,768.9411.429.521.90一年内到期
的非流动负债
27,521,791,569.9025,624,959,204.235.746.76-1.02流动负债合计328,921,832,209.92259,833,566,711.0968.6468.590.05非流动
负
债
：
长
期
借
款
36,683,128,420.0836,036,070,366.267.659.51-1.86应付债券7,398,391,932.471.540.001.54
预
计
负
债
46,876,821.1544,292,267.150.010.010.00其他非流动负债2,955,020.8515,677,985.060.000.000.00
递延所得税负债
672,715,687.44733,812,757.710.140.19-0.05非流动负债合计44,844,067,881.9936,829,853,376.189.369.72-0.36负债合计373,765,900,091.91296,663,420,087.2778.0078.32-0.32所有者者益：股本11,014,968,919.0010,995,553,118.002.302.90-0.60资本公积8,532,222,933.578,683,860,667.821.782.29-0.51盈余公积20,135,409,720.2417,017,051,382.394.204.49-0.29未分配利润36,706,888,864.0826,688,098,566.777.667.050.61外币报表折算差额506,492,902.81440,990,190.320.110.12-0.01归属于母公
司
所
有
者
权
益
76,895,983,339.7063,825,553,925.3016.0516.85-0.80少数股东权益28,543,440,058.9318,312,641,062.805.964.831.12所有者权益合计105,439,423,398.6382,138,194,988.1022.0021.680.32负债
及
所
有
者
权
益
总
计
479,205,323,490.54378,801,615,075.37100.00100.000.00项目
金额（元）结构（%）2013年2012年2013年2012年差异货币资金44,365,409,795.2352,291,542,055.4910.0414.41-4.38应收账款3,078,969,781.371,886,548,523.490.700.520.18预付账款28,653,665,102.6133,373,611,935.086.489.20-2.72其他应收款34,815,317,241.4120,057,921,836.247.885.532.35331,133,223,278.99255,164,112,985.0774.9170.344.57
存
货合计
442,046,585,199.61362,773,737,335.37100.00100.000.002013/12/312012/12/31
增减额增减（%）一、营业收入
座机电话号码
135,418,791,080.35103,116,245,136.42
943.9331.33%减：营业成本92,797,650,762.8165,421,614,348.00座机电话号码
414.8141.85%营业税金及附加
11,544,998,138.8210,916,297,537.10座机电话号码1.725.76%销售费用3,864,713,570.443,056,377,656.90座机电话号码3.5426.45%管理费用3,002,837,563.152,780,308,041.10座机电话号码2.058.00%财务费用891,715,053.49764,757,191.681座机电话号码.8116.60%资产减值损失60,153,366.6083,818,288.19-座机电话号码.59-28.23%加：公允价值变动收益（损失以“-”号填列）-572,042.22-8,719,233.08座机电话号码.8693.44%投资收益（损失以“-”号填列）1,005,187,804.32928,687,953.69座机电话号码.638.24%其中：对联营企业和合并企业的投资收益999,397,870.95889,787,588.2610座机电话号码.6912.32%二、营业利润（亏损以“-”号填列）24,261,338,387.1421,013,040,794.06
座机电话号码93.0815.46%加：营业外收入
118,969,557.11144,645,173.12-座机电话号码.01-17.75%减：营业外支出89,296,694.9587,500,829.071795865.882.05%其中：非流动资产处置损失6,820,073.106,068,873.87751199.2312.38%三、利
润
总
额
（
净
亏
损
以
“-”
号
填
列
）
24,291,011,249.3021,070,185,138.11座机电话号码11.1915.29%减：所得税费用455,993,461,378.065,407,596,715.05四、净利润18,297,549,871.2415,662,588,423.06座机电话号码48.1816.82%金额单位：元表3-5分析：（1）垂直分析，从万科企业本年度各项财务成果的构成情况来看，营业利润占营业收入的比重为17.92%，比上年度的20.38%下降了2.46%个百分点；本年度利润总额的构成为17.94%，比上年度的20.43%下降了2.49个百分点；本年净利润构成为13.51%，比上年度的15.19%下降了1.68个百分点，可见从利润表的构成情况上来看，万科公司的盈利能力逐年下降。万科公司各项财务成果结构变化的原因，从营业利润结构看，主要是营业税金及附加结构上升所致，说明营业税金及附加的上升是降低公司盈利能力的主要原因，另外，管理费用比重上升也带来一定的影响。（2）水平分析，万科公司2013年实现营业利润2,426,134万元，比上年度增长了32,483万元，增长率为15.46%，增长幅度较大。公司营业利润增长主要是营业收入大幅度增长，而增长率有所下降销售费用和财务费用的增长率较大，在营业收入大幅度增长的情况下，销售费用增长率大是企业维持运营的正常现象，而降低财务费用则是企业未来