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1、格力电器(000651)2011至2013年度财务报表分析——获利能力分析获利能力是指企业赚取利润的能力，反映企业的资金增值能力。获利能力分析就是要从各个视角对企业赚取利润的能力进行宣分析和定性分析，其内容覆盖面非常广泛，主要凶手企业从营业收入中获取利润的能力、企业运用资产赚取利润的能力以及股东的投资回报水平三个方面。第一节格力电器获利能力指标格力电器2011-2013年度获利能力指标表获利能力指标201120122013销售毛利率(%)18.0726.2932.24营业利润率(%)5.468.0810.34销售净利率(%)6.377.509
2、.22总资产收益率(%)6.907.729.54总资产净利率(%)6.226.928.18净资产收益率(%)28.8327.0030.83基本每股收益(元/股)1.862.473.61Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameter
3、above3.0CM;maketreesofbroadleavedtreesbranchheightshouldberelativelyconsistent,with3-5mainbranch,trunkdiameterofnotlessthan4cm,branchpointisnotlessthan2.5M;coniferoustreeswiththespindle,thereareprimary.(4)shrubsclassseedlings:tuftedtypeshrubsrequirementsirrigationbundlefull
4、,andmaincollateraldistributionuniform,andmainbranchnumbernotlessthan5branch,atleasthas3branchaboveirrigationhighreachedprovidesstandard;creepingtypeshrubsrequirementsatleasthas3branchabovemainbranchreachedprovidesstandardlength;vinehealthseedlings,andshouldpointsbranchunifo
5、rm,andmainarticlenumber5branchabove,andmainarticlediameter1.0CMabove;goingitalonetypeshrubsrequirementswithtrunk,andpointsbranchuniform,basediameterin2.0CMabove;hedgewithshrubsrequirementsirrigationbundlefull,andpointsbranchuniform,anddrylowerleavesnobare,Morethan2yearsold.
6、Allplantsareshrubsshouldmeetthespecifications.(5)thesolitarytreesshouldbeselectedsingleplantingornamentaltreeisbeautiful,highornamentalvalueofindividualplants.(6)designshouldbeselectedwhenthebushesplantedplantspecifications,floweringshrubssuchasrhododendronplantsshouldselec
7、tcoloruniformvarieties,plantingintervalanddensity.4,seedlingplantingprojectplantsshouldbelocatedaccordingtothedrawings,andwithreferencetothenationalstandardandsuitabletoavoidlines,plantingpitsshouldbegreaterthantheminimumthicknessrequirements,plantingsoilbackfillcompactioni
8、nlayerstoensurethatplantsarefirmlyrootedintheground,supportedbylarge-sizeseedlings
