摘要盈利能力是指企业获取利润的能力。利润是公司内外有关各方都关心的中心问题、利润是投资者取得投资收益、债权人收取本息的资金来源，是经营者经营业绩和管理效能的集中表现，也是职工集体福利设施不断完善的重要保障。因此，上市公司的盈利能力分析十分重要。通过对上市公司的盈利能力进行分析，不仅能够反映公司过去的经营业绩，还能预测公司的发展前景。盈利能力分析的目的是利用盈利能力的有关指标反映和衡量公司经营业绩同时通过盈利能力分析来发现公司经营管理中存在的问题。关键词:盈利能力报表分析AbstractProfitabilityisreferstotheenterpriseprofitability.Profitisthecenterproblem,companyinsideandoutsideallpartiesareconcernedabouttheprofitsofinvestorstoobtaininvestmentincome,thecreditortocollectprincipalsourceoffunds,istheconcentratedexpressionofoperatorperformanceandmanagementefficiency,andalsoanimportantguaranteeforthecontinuousimprovementofthecollectivewelfarefacilities.Therefore,analysisoftheprofitabilityofthelistingCorporationisveryimportant.BasedontheanalysisoftheprofitabilityofthelistingCorporation,notonlyreflectsthepastperformanceofthecompany,developmentprospectsalsoForecastLtd.Profitabilityanalysisistoreflecttheindexusingtheprofitabilityandmeasurethebusinessperformancethroughtheprofitabilityanalysistofindthecompanymanagementproblems.KeyWords:ProfitabilityAnalysisReport目录摘要.....................................................................................................................ⅠABSTRACT.......................................................................................................Ⅱ1绪论.................................................................................................................1.1选题的由来和意义...........................................1.2文献综述...................................................1.3研究方法和论文结构.........................................1.3.1研究方法................................................1.3.2论文结构................................................2广州市城建天誉房地产开发有限公司基本信息.............................................2.1广州市城建天誉房地产开发有限公司基本信息...................2.2财务报表...................................................2.2.1公司资产负债表..........................................2.2.2公司利润表..............................................2.2.3公司现金流量表..........................................2.2本章小结...................................................3广州市城建天誉房地产开发有限公司资产经营盈利能力分析.....................3.1资产经营盈利能力指标分析...................................3.1.1资产报酬率分析..........................................3.1.2资产净利率分析..........................................3.1.3现金流量指标对资本经营盈利能力的补充分析................3.1.4现金流量指标对资产经营盈利能力的补充分析................3.2本章小结...................................................4广州市城建天誉房地产开发有限公司商品经营盈利能力分析.....................4.1收入利润率分析.............................................4.2成本利润率分析.............................................4.3现金流量指标对商品经营盈利能力的补充.......................4.4本章小结...................................................结论.........................................................................................................................致谢.....................................................
