2010-2011福田汽车财务比率分析报告

北汽福田汽车股份有限公司2010-2011年利润结构百分比变动表,,,,,,,

项目,"行

次",本年累计数,上年累计数,变动金额,本年结构（%）,上年结构（%）,百分比变动（%）

一、主营业务收入,1,"5,164,573.00","5,349,205.00","-184,632.00",100.00%,100.00%,O.OO%

减：主营业务成本,2,"4,695,285.00","4,716,640.00","-21,355.00",90.91%,88.17%,2.74%

主营业务税金及附加,4,"18,527.00","24,500.00","-5,973.00",0.36%,0.46%,-0.10%

二、主营业务利润,5,"450,761.00","608,065.00","-157,304.00",8.73%,11.37%,-2.64%

加：其他业务利润,6,"-6,823.00","-17,467.00","10,644.00",-0.13%,-0.33%,0.20%

减：营业费用,3,"153,328.00","181,734.00","-28,406.00",2.97%,3.40%,-0.43%

管理费用,7,"172,519.00","220,665.00","-48,146.00",3.34%,4.13%,-0.79%

财务费用,8,"17,321.00","6,417.00","10,904.00",0.34%,0.12%,0.22%

三、营业利润（亏损用“－”号）,9,"100,770.00","181,782.00","-81,012.00",1.95%,3.40%,-1.45%

加：投资收益,10,"-3,528.00","-7,016.00","3,488.00",-0.07%,-0.13%,0.06%

补贴收入,11,,,,,,

营业外收入,12,"40,201.00","22,534.00","17,667.00",0.78%,0.42%,0.36%

减：营业外支出,13,"3,219.00","5,835.00","-2,616.00",0.06%,0.11%,-0.05%

加：以前年度损益调整,14,,,,,,

四、利润总额,15,"134,224.00","191,465.00","-57,241.00",2.60%,3.58%,-0.98%

减：所得税,16,"18,985.00","26,864.00","-7,879.00",0.37%,0.50%,-0.13%

五、净利润,17,"115,239.00","164,601.00","-49,362.00",2.23%,3.08%,-0.85%

北汽福田汽车股份有限公司2010-2011年总资产、权益净利率分解表,,,,,,,

项目,,本年,,上年,,变动,

净利润,,"115,239.00",,"164,601.00",,"-49,362.00",

销售收入,,"5,164,573.00",,"5,349,205.00",,"-184,632.00",

销售净利率（%）,,2.23%,,3.08%,,-0.85%,

总资产,,"2,812,145.00",,"2,464,148.00",,"347,997.00",

总资产净利率（%）,,4.10%,,6.68%,,-2.58%,

总资产周转次数,,1.84,,2.17,,-0.33,

权益总额,,"909,212.00",,"806,138.00",,"103,074.00",

权益乘数,,3.09,,3.06,,0.03,

权益净利率（%）,,12.67%,,20.42%,,-7.75%,

权益净利率（%）=总资产净利×率权益乘数=（销售净利率×总资产周转次数）×（总资产÷权益总额）,,,,,,,

计算：,,替换前,,逐个替换后,,影响数,

销售净利率变动的影响,,20.42%,,14.79%,,-5.63%,

总资产周转次数的影响,,14.79%,,12.54%,,-2.25%,

总资产变动的影响,