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ThemeGallery PowerTemplate Add Your Company Slogan 公司主要会计报表项目变动情况及原因 Diagram Diagram Diagram Click to edit title style Diagram Diagram Click to edit title style Click to edit title style Diagram Diagram Click to edit title style Click to edit title style Diagram Click to edit title style Diagram Click to edit title style Click to edit title style Click to edit title style Click to edit title style Click to edit title style Diagram Diagram Diagram Diagram Add your company slogan * LOGO LOGO 盈利能力评价指标 净资产 收益率 总资产 收益率 是企业利润总额与企业资产平均总额的比率 资产平均总额为年初资产总额与年末资产总额的平均数 总资产收益率＝利润总量/资产平均总额*100% 资本金 收益率 是企业的利润总额与资本金总额的比率 反映投资者投入企业资本金的获利能力的指标 资本金收益率=利润总额/资本金总额*100% . 又称股东权益收益率，是净利润与平均股东权益的百分比 是公司税后利润除以净资产得到的百分比率 净资产收益率=净利润/净资产*100% LOGO 盈利能力评价指标 指期间费用与销售收入净额之间的比率 期间费用=管理费用+财务费用+产品销售费用 销售收入期间费用率=期间费用/销售收入 营业利润率是指企业的营业利润与营业收入的比率 反映了不考虑非营业成本的情况下，通过经营获取利润的能力 营业利润率=营业利润/全部业务收入×100% 是指企业利润总额与成本费用总额的比率 反映企业生产经营过程中发生的耗费与获得的收益之间关系 成本费用利润率=利润总额/成本费用总额×100% 销售期间 费用率 营业 利润率 成本费用利润率 LOGO 盈利能力指标分析 0.17 0.19 0.21 成本费用利润率 0.09 0.11 0.09 销售期间费用率 0.13 0.14 0.14 营业利润率 2008 2009 2010 净资产收益率 0.14 0.12 0.15 总资产收益率 0.1 0.07 0.08 资本金收益率 0.62 0.56 0.76 Reality Identity Creativity Describe a vision of company or strategic contents. Describe a vision of company or strategic contents. Describe a vision of company or strategic contents. Reality Identity Creativity ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. A title about content Text in here Text in here Text in here Title Title ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. Description of the contents Title in here Title in here ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. Before After ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. Description of the contents ThemeGallery is a Design Digital