目录一、实现利润分析.....................................................................41.利润总额............................................................................42.营业利润............................................................................43.投资收益............................................................................54.营业外利润........................................................................55.主营业务的盈利能力........................................................56.利润真实性判断................................................................57.结论....................................................................................6二、成本分析.............................................................................61.成本构成情况....................................................................62.总成本变化情况及原因分析............................................73.主营业务成本控制情况....................................................74.销售费用变化及合理性评价............................................75.管理费用变化及合理性评价............................................86.财务费用变化情况............................................................8三、资产结构分析.....................................................................81.资产构成基本情况............................................................82.资产构成特点..................................................................113.资产的增减变化..............................................................124.资产的增减变化原因......................................................135.资产结构的合理性评价..................................................136.资产结构的变动情况......................................................13四、资本结构分析...................................................................141.资本构成基本情况..........................................................142.流动负债构成情况..........................................................143.负债的增减变化情况......................................................164.负债的增减变化原因......................................................175.权益的增减变化..............................................................176.权益的增减变化原因......................................................18五、偿债能力分析...................................................................181.支付能力..........................................................................182.流动比率..........................................................................183.速动比率..........................................................................194.短期偿债能力变化情况..................................................195.短期付息能力..................................................................196.长期付息能力..................................................................207.负债经营可行性..............................................................20六、盈利能力分析...................................................................201.盈利能力基本情况..........................................................202.内部经营资产和对外长期投资的盈利能力..................213.对外投资的盈利能力......................................................214.内外部资产盈利能力比较........................
