贵州茅台利润表分析.ppt

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1、贵州茅台利润表结构分析项目200920102009比重（%）2010比重（%）差异（%）营业收入2828135207.353639957612.24100.00100.000.00减:营业成本963088110.001174075050.9134.0532.26-1.80营业税金及附加798775796.971412773952.7428.2438.8110.57销售费用41712466.4041086446.711.471.13-0.35管理费用1094047301.361183527060.2838.6

2、832.51-6.17财务费用-11477261.32-14407271.43-0.41-0.400.01资产减值损失444004.002210002.150.020.060.05加：公允价值变动收益投资收益5888471899.626059149729.42208.21166.46-41.75其中：对联营企业和合营企业的投资收益营业利润5830016689.565899842100.30206.14162.09-44.06加：营业外收入2943340.002783700.480.100.08-0.03减：

3、营业外支出1228603.083477352.480.040.100.05其中：非流动资产处置损失利润总额5831731426.485899148448.30206.20162.07-44.14减：所得税费用-13591750.30-11731972.41-0.48-0.320.16净利润5845323176.785910880420.71206.68162.39-44.30除去投资收益后的利润表项目20092010营业收入2828135207.353639957612.24减:营业成本963088110.

4、001174075050.91营业税金及附加798775796.971412773952.74销售费用41712466.4041086446.71管理费用1094047301.361183527060.28财务费用-11477261.32-14407271.43资产减值损失444004.002210002.15加：公允价值变动收益投资收益0.000.00其中：对联营企业和合营企业的投资收益营业利润-58455210.06-159307629.12加：营业外收入2943340.002783700.48减：营业

5、外支出1228603.083477352.48其中：非流动资产处置损失利润总额-56740473.14-160001281.12减：所得税费用-13591750.30-11731972.41净利润-43148722.84-148269308.71投资收益均来自长期股权投资成本法核算长期股权投资持股均50%以上被投资单位20092010贵州茅台酒销售有限公司5,883,521,899.626,053,099,729.42贵州茅台名将酒业有限公司2,750,000.003,300,000.00北京茅台神舟商贸有

6、限公司2,200,000.002,750,000.00投资收益2009年猛增但未披露增长原因，合理性值得怀疑项目20092010变动额（%）变动率（%）营业收入2828135207.353639957612.24811822404.8928.71减:营业成本963088110.001174075050.91210986940.9121.91营业税金及附加798775796.971412773952.74613998155.7776.87销售费用41712466.4041086446.71-626019.69

7、-1.50管理费用1094047301.361183527060.2889479758.928.18财务费用-11477261.32-14407271.43-2930010.1125.53资产减值损失444004.002210002.151765998.15397.74加：公允价值变动收益投资收益5888471899.626059149729.42170677829.802.90其中：对联营企业和合营企业的投资收益营业利润5830016689.565899842100.3069825410.741.20加：

8、营业外收入2943340.002783700.48-159639.52-5.42减：营业外支出1228603.083477352.482248749.40183.03其中：非流动资产处置损失利润总额5831731426.485899148448.3067417021.821.16减：所得税费用-13591750.30-11731972.411859777.89-13.68净利润5845323176.7859108