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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,#,利润水平分析表,项目,2011,年,2010,年,增减额,增减,%,一、,营业收入,4,122,161,666,2,978,826,039,1,143,335,627,27.74%,减：,营业成本,623,616,446,517,217,064,106,399,382,17.06%,营业税金及附加,139,176,705,80,914,269,58,262,436,41.86%,销售费用,1,815,627,537,1,359,252,383,456,375,154,25.14%,管理费用,1,171,550,102,897,178,103,274,371,999,23.42%,财务费用,31,828,345,-1,491,693,33,320,038,104.69%,资产减值损失,37,985,116,21,582,470,16,402,646,43.18%,加：,投资收益,7,678,097,8,968,863,-1,290,766,-16.81%,对联营企业和合营企业的投资收益,6,168,930,6,594,257,-425,327,-6.89%,二：,营业利润,310,055,512,113,142,306,196,913,206,63.51%,加：,营业外收入,297,066,244,236,125,727,60,940,517,20.51%,减：,营业外支出,1,215,800,1,583,566,-367,766,-30.25%,其中：,非流动资产处置损失,572,248,338,836,233,412,40.79%,三：,利润总额,605,905,956,347,684,467,258,221,489,42.62%,所得税费用,55,059,890,1,651,515,53,408,375,97.00%,四：,净利润,550,846,066,346,032,952,204,813,114,37.18%,归属于母公司所有者的净利润,536,784,549,332,031,113,204,753,436,38.14%,少数股东损益,14,061,517,14,001,839,59,678,0.42%,五：,每股收益,从绝对量角度看营业收入、销售费用、管理费用变化最大，从相对量角度看营业税金及附加、财务费用、资产减值损失变化最大，从而进一步发现营业收入和期间费用为重点项目。,项目,2011,年,2010,年,变动幅度,%,一：,营业收入,100%,100%,-,减：,营业成本,15.13%,17.36%,-2.23%,营业税金及附加,3.38%,2.72%,0.66%,销售费用,44.05%,45.63%,-1.58%,管理费用,28.42%,30.12%,-1.70%,财务费用,0.77%,-0.05%,0.82%,资产减值损失,0.92%,0.72%,0.20%,加：,投资收益,0.19%,0.30%,-0.11%,对联营企业和合营企业的投资收益,0.15%,0.22%,-0.07%,利润表垂直分析表,二：,营业利润,7.52%,3.80%,3.72%,加：,营业外收入,7.21%,7.93%,-0.72%,减：,营业外支出,0.03%,0.05%,-0.02%,其中：,非流动资产处置损失,0.01%,0.01%,0.00%,三、,利润总额,14.70%,11.67%,3.03%,所得税费用,1.34%,0.06%,1.28%,四、,净利润,13.36%,11.62%,1.75%,归属于母公司所有者的净利润,13.02%,11.15%,1.88%,少数股东损益,0.34%,0.47%,-0.13%,五、,每股收益,结论：该企业以生产经营为主要盈利方式，由于生产成本大幅下降，销售费用及管理费用小幅下降，使得净利润增加，因此该企业利润增长具有持续性；该企业主营业务利润、营业利润、利润总额都成上升趋势。,营业收入品种分析,品种,2011,2010,软件销售,2,283,337,984,1,596,053,251,技术服务及培训,1,695,666,527,613,831,282.8,软件配套用品销售,128,191,240,163,572,022.2,其他业务收入,14,965,915,605,369,483,合计,4,122,161,666,2,978,826,039,增长率：,27.74%,结构：以技术服务及培训为主，销售软件为辅,增长趋势：营业收入总体成上升趋势,分析结论：产品专业化发展，业务集中持续，盈利能力强,主营业务收入区域构成,地区,2011,2010,增长率,%,境内,4077907114,2507912875,38.5,境外,29288637,20443468.63,30.2,合计,4077907114,2528356344,结构及未来发展趋势：以国内市场为主，国内、国外不断扩大市场,企业,2011,2010,增长率,%,用友软件,4122161666,2978826039,27.74,中国软件,2349756963.61,3029095882.11,-28.91,宝信软件,3145455229.92,2581438766.76,17.93,营业收入行业比较,从收入对比可以看出用友软件占市场份额较大，从增长率对比可以看出增长速度快，从而进一步发现用友发展规模较大,项目,2011,2010,增长率,%,软件销售,151877976,78672791.57,48.2,技术服务及培训,376306830,214871199.9,42.9,软件配套用品销售,93572588,128381590.7,-37.2,主营业务成本分析,结构：有软件销售、技术服务及培训、软件配套用品销售构成,变化：软件销售、技术服务及培训大幅上升，软件配套用品销售大幅下降,原因：由于销售收入的稳定增长所导致的,
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