财务报表分析案例.xls

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1、资产负债表报表日期2009/12/312008/12/312007/12/312009/12/312008/12/31资产负债流动资产流动负债货币资金4,113,466,0582,774,432,5581,771,591,889 短期借款2,684,879,7802,703,000,000应收票据1,000,00022,978,072125,809,910 应付票据358,740,000300,545,000应收账款217,978,370196,978,424204,955,386 应付账款3,406,822,6042,867,701,379预付款项568,839,075283,946,052

2、497,010,521 预收账款862,146,3261,284,599,595应收分保合同准备金000应付职工薪酬692,667,827298,589,198应收利息000 应交税费-242,755,341-382,553,849应收股利000 应付利息1,284,6551,656,109其他应收款91,568,16883,111,155299,179,263 应付股利9,440,7709,440,770应收出口退税000其他应付款1,193,347,8801,024,475,284存货1,835,651,0302,020,365,9001,737,371,121一年内到期的非流动负债70,

3、851,84993,574,826待摊费用000其他流动负债00待处理流动资产损益000流动负债合计9,037,426,3508,201,028,312一年内到期的非流动资产37,8600非流动负债其他流动资产2,782,72236,012,7930 长期借款109,729,00054,629,000流动资产合计6,831,285,4235,417,862,8144,635,918,090 应付债券00非流动资产长期应付款24,340,97666,101,468发放贷款及垫款000专项应付款33,553,14533,617,567可供出售金融资产13,351,0887,409,29621,33

4、4,400预计非流动负债3,000,0000持有至到期投资000长期递延收益00长期应收款000递延所得税负债1,862,8632,155,557长期股权投资386,835,644515,972,400390,432,627其他非流动负债232,292,451195,387,006其他长期投资000非流动负债合计404,778,435351,890,598投资性房地产000 负债合计9,442,204,7858,552,918,910固定资产原值7,291,240,9866,781,461,0805,831,327,986 股东权益累计折旧2,143,623,7051,735,966,0991

5、,407,274,015实收资本(或股本)799,322,750799,322,750固定资产净值5,147,617,2815,045,494,9814,424,053,971 资本公积2,655,236,3182,649,196,238固定资产减值准备38,408,36138,309,46216,654,410减:库存股00固定资产5,109,208,9205,007,185,5194,407,399,561 专项储备00在建工程226,579,839258,200,328472,011,721 盈余公积406,917,511406,917,511工程物资1,235,0431,587,051

6、31,679,887一般风险准备00固定资产清理15,431479,840305,100未确定的投资损失00生产性生物资产87,290,32550,751,0170未分配利润-418,513,471-1,066,173,178无形资产265,229,691224,722,578179,692,441拟分配现金股利00长期待摊费用1,932,85010,247,11816,663,780外币报表折算差额-1,885-510递延所得税资产229,179,393286,070,97518,462,904归属于母公司股东权益合计3,442,961,2232,789,262,811其他非流动资产000少

7、数股东权益266,977,639438,307,215非流动资产合计6,320,858,2246,362,626,1225,537,982,421所有者权益(或股东权益)合计3,709,938,8623,227,570,026资产总计13,152,143,64711,780,488,93610,173,900,511负债和所有者权益(或股东权益)总计13,152,143,64711,780,488,9362007/12/31890,904,69420,350,0002,153,576,633879,757,712304,888,016-212,237,1251,290,7509,443,269

8、1,004,272,13034,919,49505,087,165,57494,629,0000118,629,32533,646,928003,060,360129,536,078379,501,6915,466,667,265666,102,2922,518,594,08100406,917,51100621,274,389004,212,888,273494,344,9734,707,233,24610,173,900,511定基变动额=分析期数额-固定基期数额定基变动率=变动额/固定基期数额*100%定定基基变变动动比比率率计计算算结结果果如如下下：报表日期变动额变动率变动额资产200

9、9年末减2007年末2008年末减2007年末2009年末减2007年末2008年末减2007年末负债2009年末减2007年末流动资产流动负债货币资金2,341,874,1691,002,840,669132.19%56.61%短期借款1,793,975,086结算备付金0向中央银行借款0拆出资金0吸收存款及同业存放0交易性金融资产00 拆入资金0衍生金融资产0交易性金融负债0应收票据-124,809,910-102,831,838-99.21%-81.74%应付票据338,390,000应收账款13,022,984-7,976,9626.35%-3.89%应付账款1,253,245,971

10、预付款项71,828,554-213,064,46914.45%-42.87%预收账款-17,611,386应收保费0卖出回购金融资产款0应收分保账款0应付手续费及佣金0应收分保合同准备金00应付职工薪酬387,779,811应收利息00 应交税费-30,518,216应收股利00 应付利息-6,095其他应收款-207,611,095-216,068,108-69.39%-72.22%应付股利-2,499应收出口退税00 其他应付款189,075,750应收补贴款0应付分保账款0应收保证金0保险合同准备金0内部应收款0代理买卖证券款0买入返售金融资产0代理承销证券款0存货98,279,909

11、282,994,7795.66%16.29%一年内到期的非流动负债35,932,354待摊费用00其他流动负债0待处理流动资产损益00流动负债合计3,950,260,776一年内到期的非流动资产037,860 非流动负债0其他流动资产2,782,72236,012,793 长期借款15,100,000流动资产合计2,195,367,333781,944,72447.36%16.87%应付债券0非流动资产长期应付款-94,288,349发放贷款及垫款00 专项应付款-93,783可供出售金融资产-7,983,312-13,925,104-37.42%-65.27%预计非流动负债3,000,000

12、持有至到期投资00长期递延收益0长期应收款00递延所得税负债-1,197,497长期股权投资-3,596,983125,539,773-0.92%32.15%其他非流动负债102,756,373其他长期投资00非流动负债合计25,276,744投资性房地产00 负债合计3,975,537,520固定资产原值1,459,913,000950,133,09425.04%16.29%股东权益累计折旧736,349,690328,692,08452.32%23.36%实收资本(或股本)133,220,458固定资产净值723,563,310621,441,01016.36%14.05%资本公积136,

13、642,237固定资产减值准备21,753,95121,655,052130.62%130.03%减:库存股0固定资产701,809,359599,785,95815.92%13.61%专项储备0在建工程-245,431,882-213,811,393-52.00%-45.30%盈余公积0工程物资-30,444,844-30,092,836-96.10%-94.99%一般风险准备0固定资产清理-289,669174,740-94.94%57.27%未确定的投资损失0生产性生物资产87,290,32550,751,017 未分配利润-1,039,787,860无形资产85,537,25045,0

14、30,13747.60%25.06%拟分配现金股利0长期待摊费用-14,730,930-6,416,662-88.40%-38.51%外币报表折算差额-1,885递延所得税资产210,716,489267,608,0711141.30%1449.44%归属于母公司股东权益合计-769,927,050其他非流动资产00少数股东权益-227,367,334非流动资产合计782,875,803824,643,70114.14%14.89%所有者权益(或股东权益)合计-997,294,384资产总计2,978,243,1361,606,588,42529.27%15.79%负债和所有者权益(或股东权益

15、)总计2,978,243,136变动率2008年末减2007年末2009年末减2007年末2008年末减2007年末1,812,095,306201.37%203.40%0280,195,0001662.85%1376.88%714,124,74658.19%33.16%404,841,883-2.00%46.02%-6,298,818127.19%-2.07%-170,316,72414.38%80.25%365,359-0.47%28.31%-2,499-0.03%-0.03%20,203,15418.83%2.01%58,655,331102.90%167.97%03,113,862,7

16、3877.65%61.21%0-40,000,00015.96%-42.27%0-52,527,857-79.48%-44.28%-29,361-0.28%-0.09%00-904,803-39.13%-29.57%变动额65,850,92879.33%50.84%-27,611,0936.66%-7.28%3,086,251,64572.72%56.46%133,220,45820.00%20.00%130,602,1575.43%5.19%0000.00%0.00%00-1,687,447,567-167.36%-271.61%0-510-1,423,625,462-18.28%-33.7

17、9%-56,037,758-45.99%-11.34%-1,479,663,220-21.19%-31.43%1,606,588,42529.27%15.79%环比变动额=分析期数额-前一期数额环比变动率=变动额/前一期数额*100%环环比比变变动动比比率率计计算算结结果果如如下下：报表日期变动额变动率变动额资产2009年末减2008年末2008年末减2007年末2009年末减2008年末2008年末减2007年末负债2009年末减2008年末流动资产流动负债货币资金1,339,033,5001,002,840,66948.26%56.61%短期借款-18,120,220结算备付金向中央银行借

18、款拆出资金吸收存款及同业存放交易性金融资产00 拆入资金衍生金融资产交易性金融负债0应收票据-21,978,072-102,831,838-95.65%-81.74%应付票据58,195,000应收账款20,999,946-7,976,96210.66%-3.89%应付账款539,121,225预付款项284,893,023-213,064,469100.33%-42.87%预收账款-422,453,269应收保费卖出回购金融资产款应收分保账款应付手续费及佣金应收分保合同准备金00应付职工薪酬394,078,629应收利息00 应交税费139,798,508应收股利00 应付利息-371,45

19、4其他应收款8,457,013-216,068,10810.18%-72.22%应付股利0应收出口退税00 其他应付款168,872,596应收补贴款应付分保账款应收保证金保险合同准备金内部应收款代理买卖证券款买入返售金融资产代理承销证券款存货-184,714,870282,994,779-9.14%16.29%一年内到期的非流动负债-22,722,977待摊费用00其他流动负债0待处理流动资产损益00流动负债合计836,398,038一年内到期的非流动资产-37,86037,860-100.00%非流动负债0其他流动资产-33,230,07136,012,793-92.27%长期借款55,1

20、00,000流动资产合计1,413,422,609781,944,72426.09%16.87%应付债券0非流动资产00 长期应付款-41,760,492发放贷款及垫款00 专项应付款-64,422可供出售金融资产5,941,792-13,925,10480.19%-65.27%预计非流动负债3,000,000持有至到期投资00长期递延收益0长期应收款00递延所得税负债-292,694长期股权投资-129,136,756125,539,773-25.03%32.15%其他非流动负债36,905,445其他长期投资00非流动负债合计52,887,837投资性房地产00 负债合计889,285,8

21、75固定资产原值509,779,906950,133,0947.52%16.29%股东权益累计折旧407,657,606328,692,08423.48%23.36%实收资本(或股本)0固定资产净值102,122,300621,441,0102.02%14.05%资本公积6,040,080固定资产减值准备98,89921,655,0520.26%130.03%减:库存股0固定资产102,023,401599,785,9582.04%13.61%专项储备0在建工程-31,620,489-213,811,393-12.25%-45.30%盈余公积0工程物资-352,008-30,092,836-2

22、2.18%-94.99%一般风险准备0固定资产清理-464,409174,740-96.78%57.27%未确定的投资损失0生产性生物资产36,539,30850,751,01772.00%未分配利润647,659,707无形资产40,507,11345,030,13718.03%25.06%拟分配现金股利0长期待摊费用-8,314,268-6,416,662-81.14%-38.51%外币报表折算差额-1,375递延所得税资产-56,891,582267,608,071-19.89%1449.44%归属于母公司股东权益合计653,698,412其他非流动资产00少数股东权益-171,329,

23、576非流动资产合计-41,767,898824,643,701-0.66%14.89%所有者权益(或股东权益)合计482,368,836资产总计1,371,654,7111,606,588,42511.64%15.79%负债和所有者权益(或股东权益)总计1,371,654,711变动率2008年末减2007年末2009年末减2008年末2008年末减2007年末1,812,095,306-0.67%203.40%0280,195,00019.36%1376.88%714,124,74618.80%33.16%404,841,883-32.89%46.02%-6,298,818131.98%-

24、2.07%-170,316,724-36.54%80.25%365,359-22.43%28.31%-2,4990.00%-0.03%20,203,15416.48%2.01%58,655,331-24.28%167.97%03,113,862,73810.20%61.21%0变动额-40,000,000100.86%-42.27%0-52,527,857-63.18%-44.28%-29,361-0.19%-0.09%00-904,803-13.58%-29.57%65,850,92818.89%50.84%-27,611,09315.03%-7.28%3,086,251,64510.40%

25、56.46%133,220,4580.00%20.00%130,602,1570.23%5.19%0000.00%0.00%00-1,687,447,567-60.75%-271.61%0-510269.61%-1,423,625,46223.44%-33.79%-56,037,758-39.09%-11.34%-1,479,663,22014.95%-31.43%1,606,588,42511.64%15.79%资产结构总体分析=各类（各项）资产/资产总额*100%资资产产结结构构总总体体分分析析表表资产2009/12/312008/12/31资产结构比重变动2009/12/312008/1

26、2/312009年减2008年末流动资产货币资金4,113,466,0582,774,432,55831.28%23.55%7.72%结算备付金0-0.00%-拆出资金0-0.00%-交易性金融资产000.00%0.00%0.00%衍生金融资产0-0.00%-应收票据1,000,00022,978,0720.01%0.20%-0.19%应收账款217,978,370196,978,4241.66%1.67%-0.01%预付款项568,839,075283,946,0524.33%2.41%1.91%应收保费0-0.00%-应收分保账款0-0.00%-应收分保合同准备金000.00%0.00%0

27、.00%应收利息000.00%0.00%0.00%应收股利000.00%0.00%0.00%其他应收款91,568,16883,111,1550.70%0.71%-0.01%应收出口退税000.00%0.00%0.00%应收补贴款0-0.00%-应收保证金0-0.00%-内部应收款0-0.00%-买入返售金融资产0-0.00%-存货1,835,651,0302,020,365,90013.96%17.15%-3.19%待摊费用000.00%0.00%0.00%待处理流动资产损益000.00%0.00%0.00%一年内到期的非流动资产37,8600.00%0.00%0.00%其他流动资产2,78

28、2,72236,012,7930.02%0.31%-0.28%流动资产合计6,831,285,4235,417,862,81451.94%45.99%5.95%非流动资产0.00%0.00%0.00%发放贷款及垫款000.00%0.00%0.00%可供出售金融资产13,351,0887,409,2960.10%0.06%0.04%持有至到期投资000.00%0.00%0.00%长期应收款000.00%0.00%0.00%长期股权投资386,835,644515,972,4002.94%4.38%-1.44%其他长期投资000.00%0.00%0.00%投资性房地产000.00%0.00%0.0

29、0%固定资产原值7,291,240,9866,781,461,08055.44%57.57%-2.13%累计折旧2,143,623,7051,735,966,09916.30%14.74%1.56%固定资产净值5,147,617,2815,045,494,98139.14%42.83%-3.69%固定资产减值准备38,408,36138,309,4620.29%0.33%-0.03%固定资产5,109,208,9205,007,185,51938.85%42.50%-3.66%在建工程226,579,839258,200,3281.72%2.19%-0.47%工程物资1,235,0431,58

30、7,0510.01%0.01%0.00%固定资产清理15,431479,8400.00%0.00%0.00%生产性生物资产87,290,32550,751,0170.66%0.43%0.23%无形资产265,229,691224,722,5782.02%1.91%0.11%长期待摊费用1,932,85010,247,1180.01%0.09%-0.07%递延所得税资产229,179,393286,070,9751.74%2.43%-0.69%其他非流动资产000.00%0.00%0.00%非流动资产合计6,320,858,2246,362,626,12248.06%54.01%-5.95%资产

31、总计13,152,143,647 11,780,488,936100.00%100.00%0.00%资本结构（总体）=各类（各项）负债与所有者权益/负债与所有者权益总计*100%资资本本结结构构总总体体分分析析表表负债2009/12/312008/12/31资产结构（%）比重变动（%）2009/12/31 2008/12/312009年减2008年末流动负债短期借款2,684,879,7802,703,000,00020.41%22.94%-2.53%向中央银行借款0-0.00%-吸收存款及同业存放0-0.00%-拆入资金0-0.00%-交易性金融负债000.00%0.00%0.00%应付票据

32、358,740,000300,545,0002.73%2.55%0.18%应付账款3,406,822,6042,867,701,37925.90%24.34%1.56%预收账款862,146,3261,284,599,5956.56%10.90%-4.35%卖出回购金融资产款0-0.00%-应付手续费及佣金0-0.00%-应付职工薪酬692,667,827298,589,1985.27%2.53%2.73%应交税费-242,755,341-382,553,849-1.85%-3.25%1.40%应付利息1,284,6551,656,1090.01%0.01%0.00%应付股利9,440,770

33、9,440,7700.07%0.08%-0.01%其他应付款1,193,347,8801,024,475,2849.07%8.70%0.38%应付分保账款0-0.00%-保险合同准备金0-0.00%-代理买卖证券款0-0.00%-代理承销证券款0-0.00%-一年内到期的非流动负债70,851,84993,574,8260.54%0.79%-0.26%其他流动负债000.00%0.00%0.00%流动负债合计9,037,426,3508,201,028,31268.71%69.62%-0.90%非流动负债0.00%0.00%0.00%长期借款109,729,00054,629,0000.83%

34、0.46%0.37%应付债券000.00%0.00%0.00%长期应付款24,340,97666,101,4680.19%0.56%-0.38%专项应付款33,553,14533,617,5670.26%0.29%-0.03%预计非流动负债3,000,00000.02%0.00%0.02%长期递延收益000.00%0.00%0.00%递延所得税负债1,862,8632,155,5570.01%0.02%0.00%其他非流动负债232,292,451195,387,0061.77%1.66%0.11%非流动负债合计404,778,435351,890,5983.08%2.99%0.09%负债合计

35、9,442,204,7858,552,918,91071.79%72.60%-0.81%股东权益0.00%0.00%0.00%实收资本(或股本)799,322,750799,322,7506.08%6.79%-0.71%资本公积2,655,236,3182,649,196,23820.19%22.49%-2.30%减:库存股000.00%0.00%0.00%专项储备000.00%0.00%0.00%盈余公积406,917,511406,917,5113.09%3.45%-0.36%一般风险准备000.00%0.00%0.00%未确定的投资损失000.00%0.00%0.00%未分配利润-418

36、,513,471-1,066,173,178-3.18%-9.05%5.87%拟分配现金股利000.00%0.00%0.00%外币报表折算差额-1,885-5100.00%0.00%0.00%归属于母公司股东权益合计3,442,961,2232,789,262,81126.18%23.68%2.50%少数股东权益266,977,639438,307,2152.03%3.72%-1.69%所有者权益(或股东权益)合计3,709,938,8623,227,570,02628.21%27.40%0.81%负债和所有者权益(或股东权益)总计13,152,143,64711,780,488,936100

37、.00%100.00%0.00%各类资产比重=各类资产/资产总额*100%资资产产结结构构类类别别比比重重总总体体分分析析表表2009/12/312008/12/31资产结构比重变动2009/12/31 2008/12/312009年减2008年末流动资产合计6,831,285,4235,417,862,81451.94%45.99%5.95%非流动资产合计6,320,858,2246,362,626,12248.06%54.01%-5.95%资产总计13,152,143,64711,780,488,936100.00%100.00%0.00%各类资本比重=各类资本/负债与所有者权益合计*10

38、0%资资本本结结构构类类别别比比重重总总体体分分析析表表资本2009/12/312008/12/31资产结构比重变动2009/12/31 2008/12/312009年减2008年末负债9,442,204,7858,552,918,91071.79%72.60%-0.81%所有者权益3,709,938,8623,227,570,02628.21%27.40%0.81%负债和所有者权益(或股东权益)总计13,152,143,64711,780,488,936100.00%100.00%0.00%1,371,654,7112007-20092007-2009年年各各项项偿偿债债能能力力指指标标及及

39、其其变变动动情情况况各项偿债能力指标2009/12/31 2008/12/31 2007/12/31变动2009年末减2008年末2008年末减2007年末流动比率（%）75.59%66.06%91.13%9.53%-25.07%速动比率（%）55.28%41.43%56.98%13.85%-15.55%现金比率（%）45.52%33.83%34.82%11.69%-0.99%资产负债比率（%）71.79%72.60%53.73%-0.81%18.87%所有者权益比率（%）28.21%27.40%46.27%0.81%-18.87%权益乘数（%）3.553.652.16-0.101.49产权比

40、率（%）254.51%265.00%116.13%-10.48%148.86%利息保障倍数-偿债能力指标实际值行业优秀值 行业平均值差异实际值减行业优秀值实际值减行业平均值速动比率（%）75.59%66.06%91.13%9.53%-25.07%资产负债比率（%）71.79%72.60%53.73%-0.81%18.87%流动比率=流动资产流动负债速动比率=速动资产流动负债现金比率=（货币资金+交易性金融资产）流动负债资产负债比率=负债总额资产总额所有者权益比率=所有者权益总额全部资产总额权益乘数=全部资产总额所有者权益总额产权比率=负债总额所有者权益总额利息保障倍数=（利润总额+利息支出）利

41、息支出周转率（周转次数）=周转额/资产平均余额周转期（周转天数）=计算期天数/周转率=资产平均余额*计算期天数/周转额周转次数越多，周转天数越少，说明资产周转速度越快，资产的使用效率越高，营运能力越强；反之相反。2008-20092008-2009年年资资产产营营运运能能力力的的分分析析比比率率资产营运能力（资产质量）指标20092008 变动流动资产周转率3.974.31-0.34固定资产周转率4.814.600.21总资产周转率1.951.97-0.02应收账款周转率 117.23107.779.46不良资产周转率周转率周转期年份2009200820092008流动资产3.974.3190

42、.6583.55流动资产周转率=营业收入/平均流动资产总额固定资产4.814.6074.8678.24固定资产周转率=营业收入/平均固定资产余额总资产1.951.97184.51182.46总资产周转率=营业收入/平均总资产余额应收账款117.23107.773.073.34应收账款周转率=营业收入/平均应收账款余额不良资产年末不良资产总额=资产减值准备余额+应提未提和应摊销未摊销的潜亏挂账+未处理资产损失流动资产周转期=360/流动资产周转率=357*平均流动资产余额/营业收入固定资产周转期=360/固定资产周转率=358*平均固定资产余额/营业收入总资产周转期=360/总资产周转率=359

43、*平均总资产余额/营业收入应收账款周转期=360/应收账款周转率=360*平均应收账款余额/营业收入不良资产比率=年末不良资产总额/(年末资产总额+资产减值准备余额)*100%周转次数越多，周转天数越少，说明资产周转速度越快，资产的使用效率越高，营运能力越强；反之相反。利利润润表表报表日期2009/12/312008/12/312007/12/31一、营业总收入24,323,547,500 21,658,590,273 19,359,694,865 其中：营业收入24,323,547,500 21,658,590,273 19,359,694,865 利息收入000 已赚保费000 手续费及佣

44、金收入000二、营业总成本23,673,259,054 23,728,616,582 19,366,525,302 其中：营业成本15,778,073,723 15,849,142,906 14,347,272,657 利息支出0-0 手续费及佣金支出0-0 退保金0-0 赔付支出净额0-0 提取保险合同准备金净额0-0 保单红利支出0-0 分保费用0-0 其他业务成本0-0 营业税金及附加108,832,765121,515,77982,608,269 销售费用6,496,091,5195,532,389,9593,911,268,087 管理费用1,190,963,0781,915,430

45、,909884,390,861 财务费用22,402,70614,454,50229,153,008 资产减值损失76,895,264295,682,52717,439,150加：公允价值变动收益0-0 投资收益15,125,11620,014,446-2,880,526 对联营企业和合营企业的投资收益14,262,127710,2270 汇兑收益0-0三、营业利润665,413,562-2,050,011,86384,682,308加：营业外收入209,232,829218,705,101121,434,688减：营业外支出62,769,541124,336,59899,724,812 其中

46、：非流动资产处置损失15,641,70117,176,41210,334,121四、利润总额811,876,850-1,955,643,360106,955,474 减：所得税费用146,608,522-218,932,441110,955,474五、净利润（净亏损为“-”号）665,268,328-1,736,710,919-4,563,290,107 归属于母公司所有者的净利润647,659,707-1,687,447,567-20,599,107 少数股东损益17,608,621-49,263,35215,214,118六、每股收益 (一)基本每股收益0.81-2.3-0.04 （二）稀

47、释每股收益0.78-0七、其他综合收益6,038,70510,236,876八、综合收益总额671,307,033-1,746,947,795 归属于母公司所有者的综合收益总额653,699,787-1,697,694,422 归属于少数股东的综合收益总额17,608,621-49,252,863利利润润表表定定基基变变动动比比率率分分析析报表日期变动额变动率2009年末减2007年末2008年末减2007年末2009年末减2007年末2008年末减2007年末一、营业总收入4,963,852,6352,298,895,40825.64%11.87%其中：营业收入4,963,852,6352,

48、298,895,40825.64%11.87%利息收入00-已赚保费00-手续费及佣金收入00-二、营业总成本4,306,733,7524,362,091,28022.24%22.52%其中：营业成本1,430,801,0661,501,870,2499.97%10.47%利息支出0-手续费及佣金支出0-退保金0-赔付支出净额0-提取保险合同准备金净额0-保单红利支出0-分保费用0-其他业务成本0-营业税金及附加26,224,49638,907,51031.75%47.10%销售费用2,584,823,4321,621,121,87266.09%41.45%管理费用306,572,2171,0

49、31,040,04834.66%116.58%财务费用-6,750,302-14,698,506-23.15%-50.42%资产减值损失59,456,114278,243,377340.93%1595.51%加：公允价值变动收益-投资收益18,005,64222,894,972-625.08%-794.82%对联营企业和合营企业的投资收益14,262,127710,227-汇兑收益-三、营业利润580,731,254-2,134,694,171685.78%-2520.83%加：营业外收入87,798,14197,270,41372.30%80.10%减：营业外支出-36,955,27124,

50、611,786-37.06%24.68%其中：非流动资产处置损失5,307,5806,842,29151.36%66.21%四、利润总额704,921,376-2,062,598,834659.08%-1928.46%减：所得税费用35,653,048-329,887,91532.13%-297.32%五、净利润（净亏损为“-”号）5,228,558,4352,826,579,188-114.58%-61.94%归属于母公司所有者的净利润668,258,814-1,666,848,460-3244.12%8091.85%少数股东损益2,394,503-64,477,47015.74%-423.