Accenture PLC、合并资产负债表结构：负债和股东权益（季度数据）
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|
2025年5月31日 |
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2025年2月28日 |
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2024年11月30日 |
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2024年8月31日 |
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2024年5月31日 |
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2024年2月29日 |
|
2023年11月30日 |
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2023年8月31日 |
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2023年5月31日 |
|
2023年2月28日 |
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2022年11月30日 |
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2022年8月31日 |
|
2022年5月31日 |
|
2022年2月28日 |
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2021年11月30日 |
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2021年8月31日 |
|
2021年5月31日 |
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2021年2月28日 |
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2020年11月30日 |
|
2020年8月31日 |
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2020年5月31日 |
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2020年2月29日 |
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2019年11月30日 |
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2019年8月31日 |
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2019年5月31日 |
|
2019年2月28日 |
|
2018年11月30日 |
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|
|
长期债务和银行借款的流动部分 |
0.18% | |
0.19% | |
0.19% | |
1.69% | |
2.97% | |
0.22% | |
0.20% | |
0.20% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.03% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.02% | |
0.01% | |
0.02% | |
0.01% | |
0.02% | |
0.02% | |
|
|
应付帐款 |
4.23% | |
4.37% | |
4.31% | |
4.91% | |
4.16% | |
4.34% | |
5.00% | |
4.86% | |
4.76% | |
5.18% | |
5.13% | |
5.42% | |
5.17% | |
5.03% | |
5.06% | |
5.27% | |
4.57% | |
4.35% | |
3.95% | |
3.64% | |
4.01% | |
4.56% | |
4.77% | |
5.53% | |
5.55% | |
5.37% | |
5.08% | |
|
|
递延收入 |
9.53% | |
9.12% | |
7.87% | |
9.25% | |
9.79% | |
10.45% | |
8.65% | |
9.58% | |
10.18% | |
10.71% | |
9.18% | |
9.47% | |
9.90% | |
10.52% | |
9.17% | |
9.80% | |
10.04% | |
10.46% | |
9.21% | |
9.81% | |
10.09% | |
10.73% | |
9.00% | |
10.70% | |
11.56% | |
12.18% | |
10.67% | |
|
|
应计工资和相关福利 |
11.02% | |
10.14% | |
11.03% | |
12.61% | |
11.85% | |
11.61% | |
14.09% | |
14.65% | |
13.23% | |
12.52% | |
14.59% | |
16.11% | |
15.29% | |
13.88% | |
14.76% | |
15.63% | |
14.71% | |
13.89% | |
13.53% | |
13.71% | |
12.63% | |
12.24% | |
14.02% | |
16.42% | |
15.85% | |
14.66% | |
17.38% | |
|
|
应交所得税 |
1.03% | |
1.04% | |
1.44% | |
1.29% | |
1.03% | |
0.82% | |
1.47% | |
1.41% | |
1.37% | |
1.12% | |
1.47% | |
1.37% | |
1.34% | |
1.17% | |
1.25% | |
0.98% | |
1.16% | |
1.10% | |
1.16% | |
1.22% | |
1.27% | |
1.11% | |
1.35% | |
1.27% | |
1.82% | |
2.03% | |
1.92% | |
|
|
当前经营租赁负债 |
1.14% | |
1.15% | |
1.19% | |
1.30% | |
1.26% | |
1.33% | |
1.33% | |
1.35% | |
1.38% | |
1.47% | |
1.50% | |
1.50% | |
1.59% | |
1.64% | |
1.69% | |
1.72% | |
1.74% | |
1.83% | |
1.92% | |
2.04% | |
2.11% | |
2.20% | |
2.14% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
其他应计负债 |
2.49% | |
2.60% | |
2.68% | |
2.89% | |
2.57% | |
2.68% | |
2.80% | |
3.10% | |
3.15% | |
3.24% | |
3.04% | |
3.20% | |
2.63% | |
2.80% | |
2.92% | |
2.96% | |
3.19% | |
3.59% | |
3.69% | |
3.71% | |
3.62% | |
2.51% | |
2.46% | |
3.19% | |
2.68% | |
3.05% | |
3.03% | |
|
|
流动负债 |
29.62% |
|
28.61% |
|
28.71% |
|
33.93% |
|
33.63% |
|
31.45% |
|
33.53% |
|
35.14% |
|
34.10% |
|
34.26% |
|
34.94% |
|
37.08% |
|
35.93% |
|
35.07% |
|
34.88% |
|
36.38% |
|
35.44% |
|
35.24% |
|
33.50% |
|
34.15% |
|
33.74% |
|
33.36% |
|
33.76% |
|
37.13% |
|
37.48% |
|
37.31% |
|
38.10% |
|
|
|
长期债务，不包括流动部分 |
7.95% | |
8.42% | |
8.42% | |
0.14% | |
0.13% | |
0.14% | |
0.08% | |
0.08% | |
0.09% | |
0.09% | |
0.10% | |
0.10% | |
0.11% | |
0.12% | |
0.13% | |
0.12% | |
0.15% | |
0.15% | |
0.16% | |
0.15% | |
0.17% | |
0.04% | |
0.05% | |
0.05% | |
0.07% | |
0.07% | |
0.07% | |
|
|
递延收入 |
1.02% | |
1.07% | |
1.04% | |
1.15% | |
1.15% | |
1.26% | |
1.23% | |
1.28% | |
1.37% | |
1.52% | |
1.51% | |
1.51% | |
1.59% | |
1.68% | |
1.61% | |
1.62% | |
1.66% | |
1.71% | |
1.75% | |
1.86% | |
1.82% | |
1.88% | |
1.76% | |
1.90% | |
2.03% | |
2.22% | |
2.25% | |
|
|
退休义务 |
3.11% | |
3.11% | |
3.08% | |
3.25% | |
3.01% | |
3.13% | |
3.08% | |
3.11% | |
3.35% | |
3.44% | |
3.40% | |
3.58% | |
4.40% | |
4.62% | |
4.68% | |
4.67% | |
4.62% | |
4.80% | |
4.90% | |
5.01% | |
5.19% | |
5.40% | |
5.38% | |
5.93% | |
5.04% | |
5.16% | |
5.26% | |
|
|
递延所得税负债 |
0.83% | |
0.75% | |
0.76% | |
0.77% | |
0.95% | |
0.89% | |
0.81% | |
0.77% | |
0.80% | |
0.76% | |
0.79% | |
0.67% | |
0.79% | |
0.76% | |
0.73% | |
0.56% | |
0.66% | |
0.60% | |
0.53% | |
0.48% | |
0.59% | |
0.50% | |
0.44% | |
0.45% | |
0.53% | |
0.51% | |
0.51% | |
|
|
应交所得税 |
2.20% | |
2.13% | |
2.28% | |
2.71% | |
2.57% | |
2.54% | |
2.67% | |
2.56% | |
2.53% | |
2.62% | |
2.70% | |
2.54% | |
2.60% | |
2.78% | |
2.62% | |
2.56% | |
2.68% | |
2.40% | |
2.60% | |
2.51% | |
2.59% | |
2.59% | |
2.73% | |
3.00% | |
3.11% | |
3.02% | |
3.33% | |
|
|
非流动经营租赁负债 |
3.61% | |
3.69% | |
3.81% | |
4.24% | |
4.14% | |
4.47% | |
4.37% | |
4.51% | |
4.69% | |
5.14% | |
5.39% | |
5.42% | |
5.85% | |
6.24% | |
6.12% | |
6.25% | |
6.28% | |
6.68% | |
6.87% | |
7.19% | |
7.71% | |
7.92% | |
7.99% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
其他非流动负债 |
1.86% | |
1.80% | |
1.62% | |
1.68% | |
1.56% | |
1.63% | |
0.90% | |
0.91% | |
1.08% | |
0.92% | |
0.95% | |
0.98% | |
0.98% | |
0.99% | |
1.29% | |
1.28% | |
1.30% | |
1.29% | |
1.55% | |
1.44% | |
1.16% | |
0.79% | |
0.85% | |
1.77% | |
1.51% | |
1.60% | |
1.58% | |
|
|
非流动负债 |
20.59% |
|
20.97% |
|
21.01% |
|
13.92% |
|
13.51% |
|
14.06% |
|
13.13% |
|
13.23% |
|
13.91% |
|
14.50% |
|
14.83% |
|
14.80% |
|
16.32% |
|
17.20% |
|
17.18% |
|
17.07% |
|
17.33% |
|
17.64% |
|
18.35% |
|
18.65% |
|
19.24% |
|
19.12% |
|
19.20% |
|
13.09% |
|
12.29% |
|
12.57% |
|
13.01% |
|
|
|
负债合计 |
50.21% |
|
49.59% |
|
49.72% |
|
47.85% |
|
47.14% |
|
45.51% |
|
46.66% |
|
48.37% |
|
48.01% |
|
48.76% |
|
49.77% |
|
51.87% |
|
52.25% |
|
52.26% |
|
52.06% |
|
53.45% |
|
52.77% |
|
52.88% |
|
51.85% |
|
52.81% |
|
52.98% |
|
52.48% |
|
52.97% |
|
50.23% |
|
49.77% |
|
49.88% |
|
51.11% |
|
|
|
普通股，面值每股1.00欧元 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
A类普通股，面值每股0.0000225美元 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
X类普通股，面值每股0.0000225美元 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
|
|
限制性股份单位 |
3.74% | |
3.31% | |
4.64% | |
4.67% | |
4.14% | |
3.63% | |
4.95% | |
4.69% | |
4.05% | |
3.43% | |
4.60% | |
4.42% | |
3.81% | |
3.25% | |
4.42% | |
4.06% | |
3.52% | |
3.02% | |
4.50% | |
4.28% | |
3.82% | |
3.27% | |
4.60% | |
4.74% | |
4.25% | |
3.49% | |
5.03% | |
|
|
额外实收资本 |
27.17% | |
27.87% | |
25.66% | |
26.30% | |
27.73% | |
28.37% | |
25.91% | |
24.94% | |
25.21% | |
25.49% | |
23.46% | |
22.60% | |
22.85% | |
22.71% | |
20.83% | |
19.96% | |
20.79% | |
20.98% | |
19.73% | |
19.33% | |
20.51% | |
20.55% | |
18.58% | |
19.48% | |
21.52% | |
21.11% | |
19.38% | |
|
|
库存股，按成本价计算 |
-22.09% | |
-20.58% | |
-18.88% | |
-18.89% | |
-18.47% | |
-17.13% | |
-15.59% | |
-13.78% | |
-12.22% | |
-11.72% | |
-10.97% | |
-14.13% | |
-13.28% | |
-11.95% | |
-9.34% | |
-7.89% | |
-11.01% | |
-9.79% | |
-8.27% | |
-6.92% | |
-8.80% | |
-7.67% | |
-5.96% | |
-4.66% | |
-13.36% | |
-12.26% | |
-10.29% | |
|
|
留存收益 |
41.74% | |
42.11% | |
40.76% | |
41.27% | |
41.08% | |
41.23% | |
39.64% | |
37.69% | |
37.29% | |
36.67% | |
36.04% | |
38.52% | |
37.26% | |
36.17% | |
34.60% | |
32.40% | |
35.62% | |
35.10% | |
34.69% | |
33.38% | |
35.84% | |
35.42% | |
33.87% | |
34.98% | |
41.59% | |
41.70% | |
38.88% | |
|
|
累计其他综合亏损 |
-2.34% | |
-3.86% | |
-3.42% | |
-2.78% | |
-3.24% | |
-3.23% | |
-3.16% | |
-3.40% | |
-3.79% | |
-4.07% | |
-4.36% | |
-4.63% | |
-4.24% | |
-3.78% | |
-3.91% | |
-3.29% | |
-2.99% | |
-3.53% | |
-3.87% | |
-4.21% | |
-5.69% | |
-5.38% | |
-5.37% | |
-6.18% | |
-5.21% | |
-5.35% | |
-5.53% | |
|
|
埃森哲公司股东权益合计 |
48.22% |
|
48.85% |
|
48.76% |
|
50.58% |
|
51.24% |
|
52.86% |
|
51.77% |
|
50.14% |
|
50.54% |
|
49.79% |
|
48.76% |
|
46.77% |
|
46.40% |
|
46.39% |
|
46.60% |
|
45.23% |
|
45.92% |
|
45.79% |
|
46.79% |
|
45.85% |
|
45.68% |
|
46.19% |
|
45.72% |
|
48.37% |
|
48.79% |
|
48.69% |
|
47.47% |
|
|
|
非控制性权益 |
1.57% | |
1.56% | |
1.52% | |
1.57% | |
1.62% | |
1.62% | |
1.57% | |
1.49% | |
1.46% | |
1.46% | |
1.47% | |
1.36% | |
1.35% | |
1.35% | |
1.34% | |
1.31% | |
1.31% | |
1.34% | |
1.36% | |
1.34% | |
1.34% | |
1.33% | |
1.31% | |
1.41% | |
1.44% | |
1.43% | |
1.41% | |
|
|
股东权益合计 |
49.79% |
|
50.41% |
|
50.28% |
|
52.15% |
|
52.86% |
|
54.49% |
|
53.34% |
|
51.63% |
|
51.99% |
|
51.24% |
|
50.23% |
|
48.13% |
|
47.75% |
|
47.74% |
|
47.94% |
|
46.55% |
|
47.23% |
|
47.12% |
|
48.15% |
|
47.19% |
|
47.02% |
|
47.52% |
|
47.03% |
|
49.77% |
|
50.23% |
|
50.12% |
|
48.89% |
|
|
|
负债总额和股东权益 |
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
100.00% |
|
根据报告：
10-Q (报告日期： 2025-05-31), 10-Q (报告日期： 2025-02-28), 10-Q (报告日期： 2024-11-30), 10-K (报告日期： 2024-08-31), 10-Q (报告日期： 2024-05-31), 10-Q (报告日期： 2024-02-29), 10-Q (报告日期： 2023-11-30), 10-K (报告日期： 2023-08-31), 10-Q (报告日期： 2023-05-31), 10-Q (报告日期： 2023-02-28), 10-Q (报告日期： 2022-11-30), 10-K (报告日期： 2022-08-31), 10-Q (报告日期： 2022-05-31), 10-Q (报告日期： 2022-02-28), 10-Q (报告日期： 2021-11-30), 10-K (报告日期： 2021-08-31), 10-Q (报告日期： 2021-05-31), 10-Q (报告日期： 2021-02-28), 10-Q (报告日期： 2020-11-30), 10-K (报告日期： 2020-08-31), 10-Q (报告日期： 2020-05-31), 10-Q (报告日期： 2020-02-29), 10-Q (报告日期： 2019-11-30), 10-K (报告日期： 2019-08-31), 10-Q (报告日期： 2019-05-31), 10-Q (报告日期： 2019-02-28), 10-Q (报告日期： 2018-11-30).
从所提供的财务数据可以观察到公司在负债结构和权益构成方面的若干趋势和变化。总体而言，公司负债的比例在报告期内呈现一定波动，但整体占比保持在较稳定的范围内，尤其是在2024年及之后的时期，负债占比略有上升，显示出公司在偿债或融资策略方面有一定调整。
关于短期债务部分，数据中显示长期债务的流动性比例极低且变化不大，几乎可以忽略，表明公司较少依赖于短期借款。流动负债占比在周期中有所变化，最高达到约37%的水平，反映出短期债务的变动。特别是在2024年（2024年2月到8月）时，流动负债比例出现显著下降，至28%左右，显示出公司加强了流动性管理或偿还了一部分短期负债。
应付账款和递延收入的比例表现出一定的季节性波动。应付账款比例总体略有下降趋势，尤其在2024年表现出显著下降，可能暗示公司改善了供应链管理或延长了支付周期。递延收入比例则保持在一定水平，但在2024年有所下降，暗示未来收入确认的调整或预收款项减少。
其他负债类别如应计工资福利、退休义务、非流动负债等方面，均显示出一定的稳定性。其中，应计工资和相关福利在不同周期内略有起伏，但总体维持在14%-17%的区间。退休义务比例在过去几年逐渐向下，显示出未来或许面临的养老金负债压力减轻。非流动负债整体占比也显得较稳定，维持在13%-20%的范围内，反映出公司资本结构较为成熟和稳健。
权益方面，留存收益和股东权益比例整体呈上升态势。特别是在2024年及之后，权益比例提升至约50%以上，体现公司利润的累积及股东权益的不断增强。此外，限制性股份单位比例略有波动，但整体较为稳定，表明公司股权结构保持稳定，且股东权益占比的提升有助于增强财务稳定性和资本实力。
库存股比例在逐步减少，显示公司可能在回购股份，减少股东权益中的库存股部分，从而增加归属于股东的权益份额。这一点结合权益比例的增长进一步印证公司在股东价值方面的积极措施。
累计其他综合亏损显示公司在外部环境变化或会计政策调整下，累计亏损负面影响较为明显，但总的来看，亏损比例在近期有所减缓，反映风险管理的改善或盈利能力的提升。
综上所述，该时期公司在保持负债水平相对稳定的同时，不断增强股东权益，提升财务稳健性。负债结构趋于优化，短期债务管理逐步改善，权益的提升增强了公司的资本基础和抗风险能力。未来需持续关注负债比例的变化以及权益的稳步增长，以确保公司财务健康和持续发展。
