Becton, Dickinson & Co.、合併資產負債表結構：資產（季度數據）
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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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2017年12月31日 |
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2017年9月30日 |
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2017年6月30日 |
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2017年3月31日 |
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2016年12月31日 |
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2016年9月30日 |
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2016年6月30日 |
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2016年3月31日 |
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2015年12月31日 |
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現金及等價物 |
5.74% | |
3.57% | |
4.24% | |
5.80% | |
6.80% | |
5.93% | |
5.23% | |
5.34% | |
4.39% | |
1.08% | |
1.04% | |
1.00% | |
1.30% | |
1.78% | |
2.11% | |
2.56% | |
2.29% | |
2.03% | |
37.58% | |
37.27% | |
2.27% | |
3.78% | |
6.02% | |
6.48% | |
6.46% | |
6.08% | |
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|
限制性現金 |
0.32% | |
0.27% | |
0.20% | |
0.24% | |
0.30% | |
0.36% | |
0.17% | |
0.15% | |
0.16% | |
0.09% | |
0.10% | |
0.14% | |
0.15% | |
0.19% | |
0.18% | |
0.23% | |
0.31% | |
0.20% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
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|
短期投資 |
0.03% | |
0.01% | |
0.02% | |
0.04% | |
0.04% | |
0.03% | |
0.04% | |
0.04% | |
0.01% | |
0.02% | |
0.06% | |
0.02% | |
0.02% | |
0.01% | |
0.03% | |
0.03% | |
0.03% | |
0.15% | |
0.06% | |
0.05% | |
0.03% | |
0.07% | |
0.11% | |
0.06% | |
0.06% | |
0.04% | |
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|
貿易應收賬款，淨額 |
4.20% | |
4.08% | |
4.64% | |
3.82% | |
3.86% | |
4.33% | |
4.44% | |
3.69% | |
4.04% | |
3.99% | |
4.53% | |
4.25% | |
4.33% | |
4.19% | |
4.30% | |
4.16% | |
4.20% | |
3.61% | |
4.62% | |
4.71% | |
6.50% | |
6.24% | |
6.32% | |
6.22% | |
6.00% | |
5.81% | |
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材料 |
1.29% | |
1.31% | |
1.19% | |
1.17% | |
1.17% | |
1.19% | |
1.11% | |
1.16% | |
1.12% | |
1.15% | |
1.05% | |
1.09% | |
1.06% | |
1.04% | |
0.95% | |
0.95% | |
0.91% | |
0.94% | |
0.83% | |
0.86% | |
1.26% | |
1.23% | |
1.24% | |
1.21% | |
1.20% | |
1.41% | |
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|
正在進行的工作 |
0.75% | |
0.74% | |
0.75% | |
0.71% | |
0.71% | |
0.67% | |
0.62% | |
0.62% | |
0.67% | |
0.67% | |
0.61% | |
0.61% | |
0.62% | |
0.56% | |
0.55% | |
0.61% | |
0.65% | |
0.77% | |
0.72% | |
0.79% | |
1.21% | |
1.13% | |
1.07% | |
1.16% | |
1.15% | |
1.12% | |
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成品 |
3.90% | |
3.64% | |
3.38% | |
3.54% | |
3.39% | |
3.28% | |
3.34% | |
3.68% | |
3.43% | |
3.49% | |
3.32% | |
3.34% | |
3.32% | |
3.16% | |
3.05% | |
3.18% | |
3.10% | |
3.65% | |
3.27% | |
3.27% | |
4.77% | |
4.60% | |
4.41% | |
4.68% | |
4.68% | |
5.09% | |
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庫存 |
5.95% |
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5.69% |
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5.32% |
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5.42% |
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5.27% |
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5.14% |
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5.08% |
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5.46% |
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5.22% |
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5.31% |
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4.98% |
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5.03% |
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4.99% |
|
4.76% |
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4.55% |
|
4.75% |
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4.66% |
|
5.36% |
|
4.82% |
|
4.92% |
|
7.24% |
|
6.96% |
|
6.72% |
|
7.05% |
|
7.04% |
|
7.62% |
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持有待售資產 |
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% | |
0.25% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.00% | |
0.21% | |
2.51% | |
2.40% | |
2.36% | |
0.00% | |
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預付費用及其他 |
2.29% | |
1.95% | |
1.99% | |
2.22% | |
1.94% | |
1.62% | |
1.65% | |
1.67% | |
2.16% | |
1.90% | |
2.16% | |
2.54% | |
2.21% | |
2.19% | |
2.32% | |
2.22% | |
2.28% | |
2.27% | |
2.31% | |
2.06% | |
4.22% | |
4.07% | |
3.20% | |
2.90% | |
3.29% | |
2.11% | |
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流動資產 |
18.53% |
|
15.57% |
|
16.41% |
|
17.55% |
|
18.21% |
|
17.42% |
|
16.61% |
|
16.36% |
|
15.99% |
|
12.39% |
|
12.87% |
|
12.98% |
|
13.01% |
|
13.11% |
|
13.75% |
|
13.94% |
|
13.77% |
|
13.62% |
|
49.38% |
|
49.00% |
|
20.28% |
|
21.33% |
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24.88% |
|
25.12% |
|
25.20% |
|
21.66% |
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|
財產、廠房和設備 |
24.08% | |
24.42% | |
24.03% | |
23.28% | |
22.61% | |
22.42% | |
22.07% | |
21.61% | |
21.04% | |
21.99% | |
21.50% | |
21.14% | |
20.68% | |
20.00% | |
19.45% | |
19.24% | |
19.17% | |
18.26% | |
24.88% | |
24.15% | |
34.62% | |
33.31% | |
32.90% | |
31.83% | |
31.14% | |
31.64% | |
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|
折舊和攤銷備抵 |
-12.39% | |
-12.46% | |
-12.16% | |
-11.94% | |
-11.43% | |
-11.28% | |
-11.10% | |
-10.78% | |
-10.46% | |
-10.86% | |
-10.57% | |
-10.51% | |
-10.27% | |
-9.87% | |
-9.48% | |
-9.38% | |
-9.25% | |
-8.75% | |
-12.59% | |
-12.28% | |
-18.28% | |
-17.58% | |
-17.66% | |
-17.18% | |
-16.74% | |
-16.45% | |
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|
財產、廠房和設備 淨額 |
11.69% |
|
11.96% |
|
11.87% |
|
11.34% |
|
11.18% |
|
11.13% |
|
10.97% |
|
10.82% |
|
10.58% |
|
11.13% |
|
10.93% |
|
10.63% |
|
10.41% |
|
10.13% |
|
9.97% |
|
9.86% |
|
9.92% |
|
9.50% |
|
12.29% |
|
11.87% |
|
16.34% |
|
15.74% |
|
15.25% |
|
14.66% |
|
14.40% |
|
15.19% |
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|
|
善意 |
43.98% | |
45.19% | |
44.37% | |
43.83% | |
43.28% | |
43.40% | |
43.73% | |
43.64% | |
43.75% | |
45.11% | |
45.16% | |
44.99% | |
44.70% | |
44.41% | |
43.78% | |
43.55% | |
43.05% | |
41.00% | |
20.04% | |
20.21% | |
30.70% | |
30.28% | |
29.00% | |
28.54% | |
28.39% | |
28.30% | |
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|
發達的技術，凈 |
16.51% | |
17.43% | |
17.48% | |
17.56% | |
17.68% | |
18.16% | |
18.78% | |
19.19% | |
19.70% | |
20.88% | |
21.35% | |
21.70% | |
22.10% | |
22.47% | |
22.60% | |
22.79% | |
23.02% | |
25.60% | |
6.57% | |
6.82% | |
10.53% | |
10.61% | |
10.38% | |
10.22% | |
10.37% | |
11.16% | |
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|
客戶關係，淨 |
4.89% | |
5.18% | |
5.23% | |
5.34% | |
5.42% | |
5.58% | |
5.75% | |
5.90% | |
6.09% | |
6.44% | |
6.61% | |
6.71% | |
6.78% | |
6.88% | |
6.91% | |
7.05% | |
7.08% | |
7.11% | |
7.50% | |
7.71% | |
12.12% | |
12.19% | |
11.81% | |
11.82% | |
11.92% | |
12.26% | |
|
|
其他無形資產，淨額 |
0.99% | |
1.02% | |
1.02% | |
1.03% | |
1.02% | |
1.03% | |
1.04% | |
1.05% | |
1.06% | |
1.02% | |
0.97% | |
0.96% | |
0.98% | |
0.99% | |
0.99% | |
0.99% | |
1.05% | |
1.02% | |
1.55% | |
1.58% | |
2.40% | |
2.40% | |
2.36% | |
2.59% | |
2.60% | |
2.94% | |
|
|
無形資產淨額 |
22.39% |
|
23.63% |
|
23.73% |
|
23.92% |
|
24.12% |
|
24.76% |
|
25.57% |
|
26.15% |
|
26.86% |
|
28.34% |
|
28.93% |
|
29.37% |
|
29.86% |
|
30.34% |
|
30.50% |
|
30.83% |
|
31.15% |
|
33.73% |
|
15.62% |
|
16.11% |
|
25.04% |
|
25.20% |
|
24.55% |
|
24.62% |
|
24.89% |
|
26.36% |
|
|
|
其他資產 |
3.40% | |
3.64% | |
3.62% | |
3.35% | |
3.20% | |
3.29% | |
3.12% | |
3.03% | |
2.82% | |
3.03% | |
2.10% | |
2.04% | |
2.02% | |
2.01% | |
2.00% | |
1.82% | |
2.12% | |
2.14% | |
2.67% | |
2.81% | |
7.64% | |
7.45% | |
6.32% | |
7.06% | |
7.11% | |
8.48% | |
|
|
非流動資產 |
81.47% |
|
84.43% |
|
83.59% |
|
82.45% |
|
81.79% |
|
82.58% |
|
83.39% |
|
83.64% |
|
84.01% |
|
87.61% |
|
87.13% |
|
87.02% |
|
86.99% |
|
86.89% |
|
86.25% |
|
86.06% |
|
86.23% |
|
86.38% |
|
50.62% |
|
51.00% |
|
79.72% |
|
78.67% |
|
75.12% |
|
74.88% |
|
74.80% |
|
78.34% |
|
|
|
總資產 |
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% |
|
根據報告：
10-Q (報告日期： 2022-03-31), 10-Q (報告日期： 2021-12-31), 10-K (報告日期： 2021-09-30), 10-Q (報告日期： 2021-06-30), 10-Q (報告日期： 2021-03-31), 10-Q (報告日期： 2020-12-31), 10-K (報告日期： 2020-09-30), 10-Q (報告日期： 2020-06-30), 10-Q (報告日期： 2020-03-31), 10-Q (報告日期： 2019-12-31), 10-K (報告日期： 2019-09-30), 10-Q (報告日期： 2019-06-30), 10-Q (報告日期： 2019-03-31), 10-Q (報告日期： 2018-12-31), 10-K (報告日期： 2018-09-30), 10-Q (報告日期： 2018-06-30), 10-Q (報告日期： 2018-03-31), 10-Q (報告日期： 2017-12-31), 10-K (報告日期： 2017-09-30), 10-Q (報告日期： 2017-06-30), 10-Q (報告日期： 2017-03-31), 10-Q (報告日期： 2016-12-31), 10-K (報告日期： 2016-09-30), 10-Q (報告日期： 2016-06-30), 10-Q (報告日期： 2016-03-31), 10-Q (報告日期： 2015-12-31).
從資料中可以觀察到Becton, Dickinson & Co.的流動資產比例在2015年至2017年期間呈現較高且穩定的水平，較高比例特別在2017年及之後，顯示公司在該期間對於流動性管理持較為積極的策略，並且在2017年之後有明顯提升的趨勢（2017年49%以上，直到2022年約18%）。
在非流動資產的佔比方面，資料顯示公司資產結構較為穩定，長期資產（主要為財產、廠房和設備淨額及無形資產淨額）一直占比較高，並且持續較早期資料有所成長，表明公司投入長期生產性資產的措施可能在持續進行，且長期資產的比重提升也可能反映公司資產價值的增加或資產重組策略的實施。
值得注意的是，"善意"所占比例在2015年至2017年及之後幾個季季中都相對較高，且持續在43%～45%左右，顯示公司在資產結構中擁有較大比例的商譽，可能是歷年併購或資產收購的結果。此比例的穩定也表明公司在資產天數或資產價值上的穩健性。
另外，"折舊和攤銷備抵"呈現逐步增加（負數的百分比放大），反映出資產折舊的累積以及攤銷的反映，並且與"財產、廠房和設備淨額"比例的微幅波動相呼應，使得淨值資產相對穩健且略呈上升趨勢（約在11.69%左右），代表資產的實現價值逐年增加或折舊攤銷計畫的逐年累積。
在無形資產方面，其佔比在2015年到2017年間保持較高水準（約26%至30%），隨後逐漸降低至約22%，反映出公司在無形資產上的投資可能逐步轉向更實體資產或其他投資類型，但整體仍保持較高的比重，顯示無形資產在公司資產組合中仍佔有重要地位。
綜合以上觀察，Becton, Dickinson & Co.的資產結構顯示長期資產及商譽比例較高，並且在2015年至2022年間，存貨和應收帳款比例相對平穩，反映出其經營中對存貨和應收款的有效管理。同時，流動資產比例於2017年之後有明顯提高，顯示短期資產佔比增加，或可能為為應付短期流動需求的策略調整。整體而言，公司的資產配置展現出穩健增長及資產結構調整的特徵，反映公司在資金運用及資產管理上持續追求穩定與長期價值的提升。
