United States Steel Corp.、合并资产负债表结构：负债和股东权益（季度数据）
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2023年6月30日 |
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2023年3月31日 |
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2022年12月31日 |
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2022年9月30日 |
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2022年6月30日 |
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2022年3月31日 |
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2021年12月31日 |
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2021年9月30日 |
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2021年6月30日 |
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2021年3月31日 |
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2020年12月31日 |
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2020年9月30日 |
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2020年6月30日 |
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2020年3月31日 |
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2019年12月31日 |
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2019年9月30日 |
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2019年6月30日 |
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2019年3月31日 |
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2018年12月31日 |
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2018年9月30日 |
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2018年6月30日 |
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2018年3月31日 |
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应付账款和其他应计负债 |
14.48% | |
15.37% | |
14.77% | |
15.61% | |
16.26% | |
16.50% | |
15.77% | |
16.56% | |
16.63% | |
16.35% | |
14.75% | |
13.07% | |
11.03% | |
16.44% | |
16.97% | |
19.58% | |
22.12% | |
21.77% | |
22.35% | |
22.89% | |
22.26% | |
20.72% | |
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|
应付给关联方的账款 |
0.85% | |
0.88% | |
0.73% | |
0.82% | |
0.79% | |
0.89% | |
0.56% | |
0.75% | |
0.90% | |
0.86% | |
0.87% | |
0.96% | |
0.59% | |
0.81% | |
0.72% | |
1.02% | |
1.04% | |
1.07% | |
0.74% | |
1.00% | |
0.91% | |
0.97% | |
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应付账款和其他应计负债 |
15.32% |
|
16.25% |
|
15.50% |
|
16.43% |
|
17.05% |
|
17.39% |
|
16.32% |
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17.31% |
|
17.53% |
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17.21% |
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15.62% |
|
14.03% |
|
11.62% |
|
17.25% |
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17.69% |
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20.60% |
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23.16% |
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22.84% |
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23.08% |
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23.89% |
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23.18% |
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21.68% |
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应付工资和福利 |
2.25% | |
1.99% | |
2.53% | |
2.42% | |
2.46% | |
2.12% | |
2.39% | |
3.13% | |
2.64% | |
1.94% | |
2.55% | |
2.66% | |
2.82% | |
2.63% | |
2.89% | |
3.16% | |
2.96% | |
2.99% | |
4.01% | |
4.02% | |
3.84% | |
3.25% | |
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应计税款 |
1.41% | |
1.37% | |
1.39% | |
1.23% | |
2.63% | |
2.56% | |
2.05% | |
1.82% | |
1.29% | |
1.14% | |
1.28% | |
0.93% | |
0.92% | |
0.95% | |
1.00% | |
0.98% | |
0.98% | |
1.03% | |
1.07% | |
1.36% | |
1.34% | |
1.31% | |
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应计利息 |
0.34% | |
0.24% | |
0.34% | |
0.23% | |
0.33% | |
0.24% | |
0.38% | |
0.30% | |
0.62% | |
0.41% | |
0.49% | |
0.63% | |
0.48% | |
0.34% | |
0.39% | |
0.24% | |
0.35% | |
0.23% | |
0.36% | |
0.36% | |
0.46% | |
0.47% | |
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当前经营租赁负债 |
0.24% | |
0.25% | |
0.25% | |
0.26% | |
0.27% | |
0.29% | |
0.33% | |
0.35% | |
0.35% | |
0.39% | |
0.49% | |
0.51% | |
0.46% | |
0.49% | |
0.52% | |
0.51% | |
0.48% | |
0.48% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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短期债务和当前到期的长期债务 |
0.48% | |
0.47% | |
0.32% | |
0.30% | |
0.27% | |
0.31% | |
0.16% | |
0.35% | |
4.74% | |
0.31% | |
1.59% | |
2.23% | |
0.75% | |
0.80% | |
0.12% | |
0.61% | |
0.62% | |
0.59% | |
0.59% | |
0.04% | |
0.04% | |
2.80% | |
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持有待售负债 |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.50% | |
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% | |
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流动负债 |
20.05% |
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20.55% |
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20.35% |
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20.85% |
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23.00% |
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22.91% |
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21.62% |
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23.25% |
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27.67% |
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21.40% |
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22.03% |
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21.00% |
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17.06% |
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22.46% |
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22.61% |
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26.11% |
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28.54% |
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28.16% |
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29.11% |
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29.67% |
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28.85% |
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29.51% |
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非流动经营租赁负债 |
0.44% | |
0.49% | |
0.54% | |
0.56% | |
0.60% | |
0.66% | |
0.76% | |
0.85% | |
0.90% | |
1.10% | |
1.35% | |
1.48% | |
1.47% | |
1.56% | |
1.52% | |
1.73% | |
1.67% | |
1.66% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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长期债务，减去未摊销折扣和债务发行成本，不包括当前到期日 |
20.45% | |
19.96% | |
20.12% | |
19.36% | |
19.48% | |
20.38% | |
21.68% | |
24.65% | |
29.86% | |
39.40% | |
38.93% | |
39.45% | |
43.86% | |
37.33% | |
31.25% | |
22.90% | |
20.77% | |
20.86% | |
21.09% | |
23.64% | |
25.26% | |
25.64% | |
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员工福利 |
0.68% | |
0.75% | |
1.07% | |
1.02% | |
1.04% | |
1.01% | |
1.32% | |
1.17% | |
1.29% | |
1.96% | |
2.67% | |
4.63% | |
4.49% | |
4.72% | |
4.58% | |
8.29% | |
8.20% | |
8.55% | |
8.92% | |
6.30% | |
6.88% | |
7.26% | |
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递延所得税负债 |
2.84% | |
2.45% | |
2.34% | |
2.95% | |
1.51% | |
1.12% | |
0.68% | |
1.15% | |
0.29% | |
0.37% | |
0.09% | |
0.05% | |
0.05% | |
0.05% | |
0.03% | |
0.07% | |
0.16% | |
0.11% | |
0.13% | |
0.07% | |
0.06% | |
0.06% | |
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递延贷项和其他非流动负债 |
2.27% | |
2.60% | |
2.59% | |
2.50% | |
2.55% | |
2.98% | |
2.83% | |
2.73% | |
3.03% | |
3.64% | |
2.76% | |
3.52% | |
3.96% | |
3.75% | |
4.74% | |
2.43% | |
2.47% | |
2.68% | |
2.48% | |
3.03% | |
3.09% | |
3.22% | |
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非流动负债 |
26.68% |
|
26.25% |
|
26.66% |
|
26.39% |
|
25.17% |
|
26.15% |
|
27.28% |
|
30.55% |
|
35.38% |
|
46.46% |
|
45.81% |
|
49.13% |
|
53.83% |
|
47.41% |
|
42.13% |
|
35.42% |
|
33.27% |
|
33.86% |
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32.62% |
|
33.03% |
|
35.30% |
|
36.19% |
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|
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负债合计 |
46.73% |
|
46.80% |
|
47.01% |
|
47.24% |
|
48.18% |
|
49.07% |
|
48.91% |
|
53.80% |
|
63.05% |
|
67.87% |
|
67.83% |
|
70.13% |
|
70.89% |
|
69.87% |
|
64.74% |
|
61.53% |
|
61.81% |
|
62.02% |
|
61.73% |
|
62.70% |
|
64.15% |
|
65.70% |
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已发行普通股 |
1.40% | |
1.46% | |
1.45% | |
1.41% | |
1.42% | |
1.47% | |
1.57% | |
1.61% | |
1.73% | |
1.90% | |
1.90% | |
1.95% | |
1.82% | |
1.45% | |
1.54% | |
1.64% | |
1.59% | |
1.60% | |
1.61% | |
1.67% | |
1.76% | |
1.77% | |
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库存股，按成本计算 |
-6.78% | |
-6.66% | |
-6.19% | |
-5.28% | |
-4.42% | |
-2.48% | |
-1.87% | |
-1.06% | |
-1.14% | |
-1.24% | |
-1.45% | |
-1.49% | |
-1.39% | |
-1.42% | |
-1.49% | |
-1.58% | |
-1.37% | |
-1.13% | |
-0.71% | |
-0.03% | |
-0.01% | |
-0.01% | |
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额外实收资本 |
25.69% | |
26.64% | |
26.69% | |
25.95% | |
26.01% | |
26.77% | |
29.18% | |
29.91% | |
32.13% | |
35.07% | |
36.50% | |
37.49% | |
34.99% | |
32.54% | |
34.63% | |
36.15% | |
34.86% | |
35.19% | |
35.67% | |
36.99% | |
38.78% | |
38.85% | |
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留存收益（累计赤字） |
32.91% | |
31.82% | |
30.99% | |
29.40% | |
27.14% | |
23.02% | |
19.84% | |
14.31% | |
2.98% | |
-3.62% | |
-5.17% | |
-5.72% | |
-3.49% | |
1.22% | |
4.69% | |
11.18% | |
11.64% | |
11.25% | |
11.04% | |
5.95% | |
3.45% | |
1.42% | |
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|
累计其他综合收益（亏损） |
-0.42% | |
-0.53% | |
-0.44% | |
0.82% | |
1.19% | |
1.67% | |
1.86% | |
0.90% | |
0.67% | |
-0.61% | |
-0.39% | |
-2.83% | |
-3.11% | |
-3.67% | |
-4.12% | |
-8.93% | |
-8.53% | |
-8.93% | |
-9.34% | |
-7.29% | |
-8.13% | |
-7.73% | |
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|
美国钢铁公司股东权益合计 |
52.81% |
|
52.72% |
|
52.51% |
|
52.29% |
|
51.35% |
|
50.45% |
|
50.57% |
|
45.67% |
|
36.38% |
|
31.50% |
|
31.40% |
|
29.40% |
|
28.82% |
|
30.12% |
|
35.25% |
|
38.46% |
|
38.18% |
|
37.98% |
|
38.26% |
|
37.29% |
|
35.84% |
|
34.29% |
|
|
|
非控制性权益 |
0.46% | |
0.48% | |
0.48% | |
0.47% | |
0.47% | |
0.48% | |
0.52% | |
0.53% | |
0.57% | |
0.63% | |
0.77% | |
0.47% | |
0.29% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
0.01% | |
|
|
股东权益 |
53.27% |
|
53.20% |
|
52.99% |
|
52.76% |
|
51.82% |
|
50.93% |
|
51.09% |
|
46.20% |
|
36.95% |
|
32.13% |
|
32.17% |
|
29.87% |
|
29.11% |
|
30.13% |
|
35.26% |
|
38.47% |
|
38.19% |
|
37.98% |
|
38.27% |
|
37.30% |
|
35.85% |
|
34.30% |
|
|
|
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% |
|
根据报告：
10-Q (报告日期： 2023-06-30), 10-Q (报告日期： 2023-03-31), 10-K (报告日期： 2022-12-31), 10-Q (报告日期： 2022-09-30), 10-Q (报告日期： 2022-06-30), 10-Q (报告日期： 2022-03-31), 10-K (报告日期： 2021-12-31), 10-Q (报告日期： 2021-09-30), 10-Q (报告日期： 2021-06-30), 10-Q (报告日期： 2021-03-31), 10-K (报告日期： 2020-12-31), 10-Q (报告日期： 2020-09-30), 10-Q (报告日期： 2020-06-30), 10-Q (报告日期： 2020-03-31), 10-K (报告日期： 2019-12-31), 10-Q (报告日期： 2019-09-30), 10-Q (报告日期： 2019-06-30), 10-Q (报告日期： 2019-03-31), 10-K (报告日期： 2018-12-31), 10-Q (报告日期： 2018-09-30), 10-Q (报告日期： 2018-06-30), 10-Q (报告日期： 2018-03-31).
从整体趋势来看，该公司在2018年至2023年期间，其负债结构发生了一系列显著变化。首先，公司的总负债占比在早期（2018年）维持在较高水平，约在61%至65%之间，但自2020年起逐年下降，至2023年已降至约46.7%，反映出公司负债比例逐步减少，资本结构趋于改善。
在负债类别方面，长期债务在整体负债中的比重持续上升。尤其是自2018年起，长期债务比例由约25.6%逐步攀升至约20%的水平，但期间曾在2020年达到高点（37.33%），随后逐渐下降至接近2023年的20%，显示公司逐渐减少短期债务，强化长期债务管理。与此同时，短期债务的比例展现出较大波动，尤其在2020年前后出现异常的波动，反映出公司曾在某些时期依赖短期融资，但整体趋势是逐渐降低短期债务的比例以改善财务稳定性。
公司在流动负债方面，比例自2018年以来逐步减小，从约29.5%降至约20%的水平，表示短期偿债压力有所减缓。在非流动负债中，除了累计其他非流动负债外，其他类别比例变化较为平稳，尤其是在递延所得税负债和员工福利负债方面，显示公司在税务规划和员工福利方面的财务安排较为稳定。
股东权益部分，自2018年至2023年显著提升，从约34%的比例逐步增加到约53%，反映公司通过留存收益、发行资本和库存股等措施，扩大股东权益规模，改善资本结构。此外，留存收益指标在2022年至2023年表现出持续增长，说明公司利润持续累积并有效反映在资本累积中。库存股的持续减少（由正负相关变为负值，且负值逐步扩大）也表明公司可能在回购股票，提升每股价值以增强股东回报。
综合来看，公司的负债结构在逐步优化，长期债务比例增加，短期债务比例降低，资本结构趋于稳健。股东权益持续增强，显示公司盈利水平稳定或提升，资本回报能力增强。债务管理的改善及股本结构的优化，为未来财务稳健和风险控制提供了良好的基础。这些变化反映公司在财务策略调整和资本运作方面逐步趋于保守与优化，有助于实现财务健康和可持续发展。
