瑞表集团揭晓2009年财务报告陈述
万科2009年财务报表
营业外收入
15,638,121.35
销售费用
238,578,263.06
减:营业外支出
19,549,784.17
管理费用
282,814,192.37
其中:非流动资产处置净损失
115,925.68
堪探费用
加:影响利润总额的其他科目
财务费用
184,318,797.17
三、利润总额
其他流动资产
其他流动负债
流动资产合计
123,792,767,959.72
流动负债合计
62,865,226,540.52
可供出售金融资产
129,977,031.52
长期借款
17,656,398,726.56
持有至到期投资
应付债券
5,787,157,905.36
长期应收款
长期应付款
长期股权投资
2,485,526,567.14
124,833,896,323.46
中期
科目
2009-06-30
科目
2009-06-30
货币资金
26,880,423,542.74
短期借款
2,141,296,944.44
交易性金融资产
交易性金融负债
3,544,200.00
应收票据
应付票据
应收账款
1,001,075,236.38
应付账款
12,198,850,105.46
无形资产
盈余公积
6,581,984,978.14
开发支出
减:库存股
商誉
未分配利润
8,158,909,882.30
长期待摊费用
22,243,866.14
中国人寿保险股份有限公司2009年年度报告摘要
§2 公司基本情况简介
2.1 基本情况
股票简称 股票代码 上市交易所
注册地址和办公地址
A股
H股
美国存托股份
中国人寿
中国人寿
601628
2628
LFC
上海证券交易所
香港联合交易所有限公司
纽约证券交易所
公司注册地址：北京市朝阳区朝外大街 16 号（邮政编码：100020） 公司办公地址：北京市西城区金融大街 16 号（邮政编码：100033）
2009 年回顾
本公司坚持稳中求进，业务实现健康发展，着力转型增效，业务结构明显优化。本报告期内，本 公司已赚保费达人民币 2,750.77 亿元，同比增长 3.7%；首年期交保费占长险首年保费比重由 2008 年同期的 21.39%提升至 25.42%，10 年期及以上首年期交保费占首年期交保费的比重由 2008 年同期的 38.32%提升至 49.71%，意外险保费占短期险保费比重由 2008 年同期的 47.19%提升至 50.31%；续期拉 动效应逐步显现，续期保费较 2008 年同期增长 21.3%，续期保费收入占总保费的比重由 2008 年同期 的 32.72%提升至 38.20%；新业务价值稳步提升，一年新业务价值达人民币 177.13 亿元，同比增长 27.2%；业务承保质量持续提升，本公司的保单持续率（14 个月及 26 个月）1分别达 93.66%和 87.44%。
中国人民财产保险股份有限公司2009年度报告
二零零九年年度报告股份代号2328股份代号2328公司简介中国人民财产保险股份有限公司「本公司」於二零零三年七月由中国人民保险集团股份有限公司「人保集团」独家发起设立是中国内地最大的非寿险公司。
本公司在香港成功发行了3455980000股H股并於二零零三年十一月六日在香港联合交易所有限公司「香港联交所」主板挂牌上市成为中国内地第一家在海外上市的金融企业。
目前本公司总股本为11141800000股其中人保集团持有69的股份战略投资者美国国际集团「AIG」持有9.9的股份。
主要业务机动车辆保险、企业财产保险、家庭财产保险、货物运输保险、责任保险、意外伤害保险、短期健康保险、船舶保险、农业保险、保证保险等人民币及外币保险业务与上述业务相关的再保险业务国家法律法规允许的投资和资金运用业务。
竞争优势品牌优势PICC品牌与中华人民共和国同生共长在国内外享有广泛影响和显著声誉。
在《21世纪经济报道》等发起的亚洲保险业竞争力排名中本公司2008年和2009年连续两年被评为「亚洲最具竞争力非寿险公司」。
人才优势本公司秉持「专家治司、技能制胜」的人才兴司战略注重专业化团队建设重视和实施人才培训培养了一大批具有丰富经验的管理人才和遍及非寿险业务链各个环节的技术人才。
产品优势本公司拥有完善的产品研发体系、强大的产品开发能力、门类齐全的在售产品种类涵盖非寿险各个业务领域拥有一批行业领先的创新产品。
特别是为2008年北京奥运会、2010年上海世博会开发了一系列具有中国特色的专属保险产品。
技术优势本公司在承保、理赔和再保险等核心技术领域处於国内非寿险业领先水平在长期的业务实践中积累了大量的风险管理经验。
服务优势本公司拥有遍布全国城乡的机构网络有1万多个机构网点。
本公司率先在全国开通365天24小时服务专线95518随时随地为客户提供谘询、预约投保、保险卡注册、报案、车辆救援等多功能、个性化服务。
目录财务摘要2董事长致辞3董事、监事及其他高级管理人员简历7管理层对经营业绩和财务状况的讨论与分析12董事会报告26监事会报告32企业管治报告33公司荣誉49独立核数师报告51合并损益表52合并综合收益表53合并资产负债表54合并股本及储备变动表55合并现金流量表56资产负债表58财务报表附注59重要的房产资料148财务摘要2年度报告2009本公司及子公司过去五个财务年度的业绩、资产与负债的摘录如下业绩截至十二月三十一日止年度二零零五年二零零六年二零零七年二零零八年二零零九年人民币百万元人民币百万元人民币百万元人民币百万元人民币百万元重新列示营业额65914 71348 88668 101878 119771承保利润/亏损1508 604 1427 2605 2060利息、股息和租金收入1478 1689 3229 3716 2866已实现及未实现的投资净收益/损失336 2372 4442 319 1711除税前利润/亏损1945 3800 4456 370 2167所得税1005 1718 1465 479 384母公司股东应占利润940 2082 2991 109 1783以上表格只列示损益表中的若干重要科目。
各主要上市直销公司2009年—季度财报解读
62 367
．
11 8 钉
．
13 4 89
．
24 200
．
37 900
．
部控 制 经 营 业 务 经 营 业 绩 或 财务状
、 、
9 5 900
．
87 800
．
26 800
．
24 500
．
16 4 5 2
．
16 70 8
．
未知
况
。
1
．
．
除 欧 瑞 莲硝 千 欧 元 计算 外
欧瑞
，
其 辱各 数 字 按 照 千 美 元 为 单 位 }
，
净盈 利 下 降 了 3 6 ‰ 第
一
季
芳 贿赂 门的太 多影 响
同样 地
，
。
度净 销 售 额 从 2 0 0 8 年 的 2 4 亿 4 7 9 0 万 美
元 下 降到 2 1 亿
5770
在财 报 中 雅 芳 专 门提到
，
。
继 续将原 因归 咎于 适应 中国政策 和 无 法
万美元
。
同 时每 股
。
。
定 幅度 的下 降 这
之 时 陆 续 公 布于 众
。
纵 观 各 公 司 财报
，
，
使得 雅芳在 中国
2 0 09
有 喜有忧 总 体看 来 受 金 融 危机 的进
一
年第
一
季度
，
步影 响 以及 美 国政府 对 于 银行 改 革
，
的表现极 佳
2008
，
同
与 贷 款政 策 的变 化 在政 策 面 转 暖 的大
在康 宝莱 身上 凸显 。
集团2009年度一季度经营分析
集团总体经营情况
注意事项：
1.今后每季度各家公司均应对非正常经营过程中的费用 承担情况予以统计 ，以便做好集团总体经营绩效分析 ；
2.望各家公司在每季度最后一个月切实做好业务的结转 工作，严格控制企业财务报表的收支情况,力求做到无 亏损情况的发生,使集团对各公司的盈利水平有一个更 实际的了解与统筹，以利于集团公司整体经营绩效指 标的顺利完成。
3.人均绩效0.19（人均绩效：经营绩效/全部员工总数），在人员增加157名的 前提下，与去年相差0.44；
4.亏损公司数与去年持平，均为6家（今年亏损公司为：腾隆房产、非凡、常熟 酒店、光兴印务、腾隆电气销售、久发物业；去年亏损公司是：腾隆房产 、圆梦、腾隆职工休养、腾隆兴威、久发物业、上电检测站）；
人均绩效
0.19
0.63
-0.44
亏损公司数
6家
6家
0
投入产出比
103％
106%
Байду номын сангаас
-3%
管理费用
3031.79 2427.28
604.51
工程毛利率
25.67％
22.06％
3.61％
总体毛利率
12.52％
13.06％
-0.54％
增长率 -37.47％ -73.44％ -67.95％ -69.84%
--24.9％ ---
集团总体经营情况
1.完成分公司（包括物资分公司业内利润）利润指标的1180.33万元，与去年相 比减少707万元，占利润指标4700万元的25.11％；本部（含物资分公司 业外利润）及子公司利润332.79万元，同比下降约73％，占利润指标 5800万元的5.74％；
云南绿大地2009年度财务报告分析2
-100.00%
08年长期借款为4500万全部提前偿还，长期借款余额为零，需查证 2）、短期借款：
短期借款 102000000.00 110000000.00 7.84% 300000000.00 172.73%
增加了3亿元的短期负债，其用途和原因交代不明，需查证 3）、预计负债：
预计负债
1768941.01
月 望
年1月2 日，公司接到马龙县人民政府《关于建议云南绿大地股份有限公司暂停
在旧县基地进行新的投资及建设的通知》，马龙县委县政府拟在旧县镇规
基 地
划建设云南太阳山谷项目，建议公司暂停在旧县基地进行新的投资和建设
土
，并协调了马龙县月望乡猫猫洞村的两块各4,500亩共9,000亩的集体荒山 地给公司实施募投项目建设，转让价格为9,300元/亩，转让总价款8,370
2 马林基地林地使用权及 5760.60 4791.20 6376.2 1585.02 33.08
附属设施资产组
2
3 旧县基地林地使用权及 1835.22 1387.03 2974.5 1587.55 114.46
附属设施资产组
8
4 思茅基地林地使用权及 642.54 605.07 3096.9 2491.85 411.83
2）、应收账款：
负 债
应收账款 44292697.21 59519010.72 34.38% 188856599.25 217.30%
表
公司解释为绿化工程大幅增长，可能存在虚增收入 3）、在建工程：
分 析
在建工 5040167.30 12712500.00 152，22% 351247.21 -97.24%
• 5）、其他应收款：
2009年海尔、海信财务报表分析
2009年海尔、海信财务指标分析海尔公司（股票代码600690）主营业务涉及电器、电子设备、机械产品、通讯设备制造机器相关配件制造。
其中空调和冰箱是公司的主力产品，其销售收入是公司的主要来源，两者占到公司主业收入的80%以上。
其产品的国内市场占有率一直稳居同行业之首，在国际市场也占有相当大的份额。
海尔冰箱在全国冰箱品牌市场占有率排名第一。
海信电器股份有限公司（股票代码600060）成立于1997年4月17日，其主要从事电视机、数字电视广播设备及信息网路争端产品的研究、开发、制造和销售，主要业务包括：电视机、通讯设备制造、信息技术产品、家用商用电器等。
海信电器拥有国内一流的国家级企业技术研发中心，始终坚持技术立企的企业发展战略，每年将销售收入的5%投入到研发，并在全球地区设立研发中心。
几种主要的财务指标数据计算如下：（单位：千元）海尔海信流动比率8014467/4553940=175.99% 6831285/9037426=75.59%速动比率(52449+527303+6150021)/4553940=147.78%(4113466+1000+217978)/9037426=47.94% 现金比率(52449+6150021)/4553940=1.36.2% (4113466+1000)/9037426=45.53% 资产负债比率(4553940+630492)/(6081659+8014467)= 36.78% 9442205/13152144=71.79% 权益乘数[(6081659+8014467 +5101502+6213773）/2]÷[(8911694+4737971)/2]=1.86[(13152144+11780489)/2]÷[(3227570+3709989)/2]=3.59 产权比率(4553940+630492)/8911694=58.18% 9442205/(13152144-9442205)=254.51% 有形净值债务比率(4553940+630492)/(8911694-199143-31737-131741)=60.64%9442205/(13152144-9442205-265230-1933-229179)=293.82% 利息保障倍数(1346346+50610)/50610=27.60 811877+22403/22403=37.24总资产周转率25710460/[（6081659+8014467 +5101502+6213773)/2]=2.0224323548/[(13152144+11780489)/2]=1.95 固定资产周转率25710460/[(4919608+5247072)/2] =5.0624323548/[(5109209+5007186)/2]=4.81 流动资产周转率8014467/[（6081659+8014467 +5101502+6213773）/2]=0.636831285/[(13152144+11780489)/2]=0.55 存货周转率18858229/[(714897+824453)/2]=24.50 23673259/[(2020366+1835651)/2]=12.28 应收账款周转率25710460/[(284079+527303)/2] =63.3724323548/[(196978+217978)/2]=117.23 股东权益报酬率1220106/[(8911694+4737971)/2]=17.88%665268/[(3227570+3709989)/2]=19.18% 总资产报酬率1220106/[(6081659+8014467 +5101502+6213773）/2]=9.60%665268/[(13152144+11780489)/2]=5.33% 资产销售利润率1302935/[(6081659+8014467 +5101502+6213773）/2] =10.25%665414/[(13152144+11780489)/2]=5.34% 资产主营业务利润率6852231/[(6081659+8014467 +5101502+6213773）/2]=53.93%(24323546-15778073)/[(13152144+11780489)/2]=68.55% 销售净利率1220106/25710460=4.75% 665268/24323548=2.74%销售毛利率6852231/25710460 =26.65% (24323546-15778074)/ 24323546=35.13%海尔、海信杜邦财务分析体系图差 好×好 差 差 好好 差 好 差好 差 好 差差 好 好 差 好 差 差 好 好 差 如图所示，每个方框中第一个数字表示2009年海尔公司的数据，第二个数字表示2009年海信公司的数据。
中国香港2009上市公司年报财务报表数据excel3
代码年制作email website 货币资金结算备付金6006292009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 40366258706006292008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 14097541706008032009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 2519235506008032008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 1924612866008562009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 44183611.106008562008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 13064997.406008702009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 64173752306008702008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 30710340006009792009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 13775814106009792008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 94498464.604282009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 22501438304282008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 22590348205142009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 41194366705142008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 52797851305252009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 100366447905252008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 70510288706032009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 5892211806032008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 47415297.408392009fwbdyx 8392008fwbdyx 8522009fwbdyx 8522008fwbdyx 3000332009fwbdyx 03000332008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 9027036906004252009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 24519982506004252008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 31321634506004992009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 67197416206004992008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 34343251204282008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 22501438304282009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 22590348205142008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 41194366705142009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 52797851305252008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 100366447905252009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 70510288706032008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 5892211806032009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 47415297.408392008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 17333609688392009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 21510461738522008fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 696971448522009fwbdyx fwbdyx@ http://fwbdyx.spaces.live.co 99799328.13000332008fwbdyx 制作 fwbdyx. 更多数据与分析。
中国香港2009上市公司年报财务报表数据excel2
代码年制作email website 货币资金6006292009fwbdyx fwbdyx@ /4036625876006292008fwbdyx fwbdyx@ /1409754176008032009fwbdyx fwbdyx@ /2519235506008032008fwbdyx fwbdyx@ /1924612866008562009fwbdyx fwbdyx@ /44183611.16008562008fwbdyx fwbdyx@ /13064997.46008702009fwbdyx fwbdyx@ /6417375236008702008fwbdyx fwbdyx@ /3071034006009792009fwbdyx fwbdyx@ /1377581416009792008fwbdyx fwbdyx@ /94498464.64282009fwbdyx fwbdyx@ /2250143834282008fwbdyx fwbdyx@ /2259034825142009fwbdyx fwbdyx@ /4119436675142008fwbdyx fwbdyx@ /5279785135252009fwbdyx fwbdyx@ /10036644795252008fwbdyx fwbdyx@ /7051028876032009fwbdyx fwbdyx@ /589221186032008fwbdyx fwbdyx@ /47415297.48392009fwbdyx 17333609688392008fwbdyx 21510461738522009fwbdyx 696971448522008fwbdyx 99799328.130********fwbdyx 10513428773000332008fwbdyx fwbdyx@ /902703696004252009fwbdyx fwbdyx@ /2451998256004252008fwbdyx fwbdyx@ /3132163456004992009fwbdyx fwbdyx@ /6719741626004992008fwbdyx fwbdyx@ /3434325124282008fwbdyx fwbdyx@ /2250143834282009fwbdyx fwbdyx@ /2259034825142008fwbdyx fwbdyx@ /4119436675142009fwbdyx fwbdyx@ /5279785135252008fwbdyx fwbdyx@ /10036644795252009fwbdyx fwbdyx@ /7051028876032008fwbdyx fwbdyx@ /589221186032009fwbdyx fwbdyx@ /47415297.48392008fwbdyx fwbdyx@ /17333609688392009fwbdyx fwbdyx@ /21510461738522008fwbdyx fwbdyx@ /696971448522009fwbdyx fwbdyx@ /99799328.130********fwbdyx 制作 fwbdyx. 更多数据与分析。
深市主板上市公司2009年年报主要财务指标
苏常柴Ａ
22903.85
0.41
3.2
0.61
不分配不转增
000571
新大洲Ａ
12716.00
0.1728
1.7566
0.0981
10派0.5元（含税）
000572
海马股份
-24802.76
-0.25
2.72
1.16
不分配不转增
000578
盐湖集团
145839.46
0.48
2.62
0.41
8443.09
0.71
-4.0895
-0.0361
不分配不转增
000158
常山股份
7502.10
0.1
3.23
0.03
不分配不转增
000400
许继电气
13019.77
0.3442
5.9783
0.5216
不分配不转增
000404
华意压缩
8724.38
0.2685
1.64
0.31
不分配不转增
000410
1.8021
0.2512
不分配不转增
000150
宜华地产
10029.03
0.31
2.2433
-0.2536
不分配不转增
000151
中成股份
2878.34
0.097
3.006
0.029
10派0.7元（含税）
000155
川化股份
8283.68
0.18
3.81
0.76
10派0.5元（含税）
000156
*ST嘉瑞
000815
2009年企业年终总结报告范文
2009年企业年终总结报告2009年是人保财险股份制改革上市后的第一个年度。
这一年，是我司面临压力攻艰克难的一年，是面对新变化、落实新机制、执行新规定的第一年。
我司在市分公司党委、总经理室的正确领导下，在全体员工的奋力拼搏下，取得了一定的经营业绩。
2009年，我司实收毛保费××××万元，同比增长X％，已赚净保费××万元，净利润××万元，赔付率为××％。
较好地完成了上级公司下达的任务指标。
一、围绕目标，落实计划，紧抓业务工作1、计划落实早、措施实2009年初，我司经理室就针对××地区保险市场变化及2008年全年保费收入情况进行综合分析，将上级公司下达我司的各项指标进行层层分解，把计划分解成月计划，月月盘点、月月落实，有效的保证了对计划落实情况及时的进行监控和调整。
在制定全年任务时充分考虑险种结构优化和业务承保质量，进一步明确了考核办法，把综合赔付率作为年终测评的重要数据。
2、抢占车险市场，加大新工程、新项目的拓展力度，坚决的丢弃“垃圾保费”今年来，我们把稳固车险和企业财产保险，拓展新车市场和新工程新项目作为业务工作的重中之重，在抓业务数量的基础上，坚决的丢弃屡保屡亏的“垃圾”业务一是确保续保业务及时回笼，我们要求各业务部门按月上报续保业务台帐，由经理室督促考核，并要求提前介入公关。
一旦出现脱报，马上在全司公布，其他人员可以参与竞争，从而巩固了原有业务，大大减少了业务的流失，保证了主要险种的市场份额占有率。
二是与地方政府有关部门建立联系网络，提前获悉新上项目、新上工程名录，并和交警部门、汽车销售商建立友好合作关系，请他们帮助我们收集、提供新车信息，对潜在的新业务、新市场做到心中有数，充分把握市场主动，填补了因竞争等客观原因带来的业务不稳定因素。
三是已失业务不放弃。
我们不仅对2008年业务台账做到笔笔清晰，并要求业务内勤把2008年展业过程中流失的业务列出明细，并分解到相关部门，要求加大公关力度，睁脱保原因，确属停卖报废车辆的，由经办人提供确切证明；属竞争流失的，我们决不消极退出，而是主动进攻，上门听取意见和建议，改善服务手段，逐个突破，全面争取回流。
度综合财务分析报告.doc
2009年度综合财务分析报告一、行业分析纵观中国乳业10年的发展历程，中国乳业虽然起步晚、起点低，但发展迅速。
奶业总量翻了两番，至2006年中国已成为全球排行第三的产奶大国。
中国乳业的飞速发展似乎带来了中国经济的又一个春天。
直至三聚氰胺事件人们才意识到连续快速发展隐藏的泡沫成分。
此次事件根源在于产业链利益分配不合理、监管体系不完善等多方面原因，国内乳品业遭受巨大打击，消费者对国内奶业失去信任，外资乳企加快扩张中国市场的步伐，国内乳企丧失了与外资乳企在高端奶竞争中已有的优势。
就连蒙牛、伊利这两个国内知名大品牌也难逃厄运，连续亏损、金融危机使蒙牛面临着被外资控购的危机，人们开始怀疑，中国乳业真的到了“过冬”的时候？二、公司概况1、蒙牛乳业1999年7月，蒙牛乳业成立，注册资本1398万元。
从1999年到2005年，蒙牛销售收入从4365万元跃升至108亿元，短短七年时间，蒙牛增长240多倍，以“火箭速度”经历了神话般的发展，创造了在诞生1000余天里平均一天超越一个乳品企业的销售奇迹，荣列“中国乳品行业竞争第一名”。
集团总部设在呼和浩特市和林格尔盛乐经济园区。
前后四期工程占地面积55万平方米、建筑面积14万平方米、绿化面积11万平方米，目前拥有总资产近40亿元，员工万余人。
与此同时，蒙牛生产基地在自治区境内以总部呼和浩特为轴心，向西延伸，进入包头、巴盟等地区；向东延伸，进入兴安盟、通辽等地区；向外省延伸，进入北京、天津、山西、山东、湖北、河南、安徽、兰州、新疆、浙江、黑龙江等地区。
公司董事长、总裁牛根生担任中国奶业协会副理事长，近年来被评为：“第八届内蒙古优秀企业家”；“第四届全国优秀乡镇企业家”；“全国奶业优秀工作者”；“ 2002年中国十大创业风云人物（之一）”；“2002年中国经济最有价值封面人物”；“中国民营工业行业领袖”；在“2003年中国企业领袖年会”上，和张瑞敏、柳传志等商业泰斗同时成为25位企业“新领袖”；2003CCTV“中国经济年度人物”。
最高人民法院发布财务造假典型案例
最高人民法院发布财务造假典型案例文章属性•【公布机关】最高人民法院,最高人民法院,最高人民法院•【公布日期】2024.06.26•【分类】其他正文最高人民法院发布财务造假典型案例诚信是市场最宝贵的基石。
党的二十大报告要求，弘扬诚信文化，健全诚信建设长效机制。
财务造假行为破坏了整个市场规则和诚信体系建设，严重损害人民群众合法权益。
最高人民法院坚持以习近平新时代中国特色社会主义思想为指导，全面贯彻党的二十大精神，深入贯彻习近平法治思想，紧紧围绕高质量发展主题，立足和延伸司法职能，对财务造假违法犯罪案件加强审判指导，制发司法解释、规范性文件，发布典型案例，意在依法整治财务审计秩序、有效遏制财务造假工作，不断加大对财务造假等行为惩治力度，坚守法治和诚信底线，构建公开透明、诚信为本的市场环境。
人民法院对财务造假案件的妥善审理，关系到各类市场主体合法权益的维护和经济社会发展大局。
为进一步发挥司法服务保障促进经济社会高质量发展的职能作用及典型案例的引领示范价值，最高人民法院此次发布五个财务造假典型案例。
这批案例主要有以下几个特点：一是全方位各环节打击财务造假行为，全面落实“零容忍”要求。
本次选取的典型案例涉及上市公司、挂牌公司、普通国有公司及私营企业多类主体，造假行为涵盖挂牌公司公开转让、上市公司重大资产重组、出具虚假审计报告骗取银行贷款等多个场景。
人民法院对于证券发行人、主办券商、财务顾问、会计师事务所等众多财务造假主体，根据各自过错予以相应刑事与民事打击，落实了党中央关于对财务造假“零容忍”的要求。
二是惩首恶、打帮凶，坚持“过责相当”原则。
证券发行企业的大股东和实控人是财务造假的首恶，首先应予以严惩。
同时承销保荐机构、会计师事务所、律师事务所等证券服务机构怠于履行“看门人”职责，参与或配合财务造假，严重损害多层次资本市场体系建设，损害中小投资者权益，影响了市场投资信心和国家金融安全，也应依法追究法律责任。
万科2009年财务分析报告
万科企业股份有限公司2009年年报分析信管07-1班孙启艳3070826120一、公司简介万科企业股份有限公司（股票简称“万科A”，股票代码000002），成立于1984年5月，是目前中国最大的专业住宅开发企业，1991年1月29日，在深交所正式上市。
2008年公司完成新开工面积523.3万平方米，竣工面积529.4万平方米，实现销售金额478.7亿元，结算收入404.9亿元，净利润40.3亿元。
经过多年努力，万科逐渐确立了在住宅行业的竞争优势：“万科”成为行业第一个全国驰名商标，旗下“四季花城”、“城市花园”、“金色家园”等品牌得到各地消费者的接受和喜爱；公司研发的“情景花园洋房”是中国住宅行业第一个专利产品和第一项发明专利；公司物业服务通过全国首批ISO9002质量体系认证；公司创立的万客会是住宅行业的第一个客户关系组织。
同时也是国内第一家聘请第三方机构，每年进行全方位客户满意度调查的住宅企业。
二、万科A业绩评价结果万科为专业化房地产公司，主要产品为商品住宅。
万科A总股本为109.95亿，其中流通股为93.92亿。
最新分配预案为公开增发A股。
最新财务指标为：每股收益0.07元，每股净资产2.97元，净资产收益率2.35%，主营收入增长率27.56%，净利润增长率7.05%，每股未分配利润0.63元。
最新股东人数为865,153人，人均持股为12,708.98股，人均持股变动17.82%。
据最新市场估值指标显示，万科A股市盈率为89.36、市净率为56.93、市现率为92.44、市售率为58.69、PEG为85.20；而同期行业均值分别为49.37、45.67、51.77、25.41、83.80。
2009年万科实际完成开工面积560.9 万平方米,竣工面积536.4 万平方米。
2009 年万科实现营业收入488.8 亿元,同比增长19.2%；实现净利润53.3 亿元,同比增长32.1%。
万科A每股收益0.48元,公司业绩基本符合预期。
2009 年深市主板公司年报总体业绩分析
2009年深市主板公司年报总体业绩分析邓翚（深圳证券交易所，广东深圳518028）摘要：2009年深市主板上市公司总体业绩大幅上升、盈利规模普遍扩大、盈利质量有所改善。
全年营业收入稳定增长以及“三费”的大幅下降保证了利润率的显著提高。
2009年度，各项资产价值回升使得减值准备计提大幅减少、公允价值变动产生收益，主板公司总体盈利能力同比大幅提升。
此外，主板公司2009年度业绩还体现出总体盈利能力集中度增加，行业分化趋势明显，部分行业仍然处境艰难等特点。
2010年经济形式的不确性对主板上市公司的经营和盈利能力持续增长形成挑战。
关键词：深市主板；上市公司业绩；公司年报；年报分析作者简介：邓翚，女，深圳证券交易所公司管理部高级经理。
中图分类号：F830.9 文献标识码：A截至2010年4月30日，深市主板485家上市公司全部完成2009年年度报告披露。
尽管国际金融危机冲击的影响仍在持续，但经济统计数据表明，2009年全年国内社会消费基本稳定，投资持续增长抵消了上半年出口显著下降的负面影响，我国经济宏观走势总体保持平稳增长。
深市主板上市公司2009年末总资产规模达34900.45亿元，归属于母公司股东权益10393亿元；全年实现营业收入19109.43亿元，归属于母公司净利润995.84亿元；亏损公司数量显著下降，六成以上主板上市公司实现了盈利增长，体现出总体盈利能力增强、亏损面缩小的复苏态势。
总体业绩变化情况一、盈利能力增强，亏损大幅缩小2009年度485家上市公司实现营业收入19109.43亿元、营业利润1251.65万元，分别同比增长6.39％、64.08％。
485家公司2009年度实现净利润995.84亿元，同比增长54.46％。
其中308家公司实现净利润增长，占公司总数的63.51％，整体盈利能力较2008年度大幅回升；69家公司亏损（其中新亏损公司40家），同比下降32％；72家公司实现扭亏为盈，亏损面缩小。
百度2009年第四季度财务报表
Baidu Announces Fourth Quarter and Fiscal Year 2009 ResultsBEIJING, China, February 9, 2010 – Baidu, Inc. (NASDAQ: BIDU), the leading Chinese language Internet search provider, today announced its unaudited financial results for the fourth quarter and fiscal year ended December 31, 20091.Fourth Quarter and Fiscal Year 2009 Highlightsz Total revenues in the fourth quarter of 2009 were RMB1.261 billion ($184.7 million), a39.8% increase from the corresponding period in 2008.z Total revenues in fiscal year 2009 were RMB4.448 billion ($651.6 million), a 39.1% increase from 2008.z Operating profit in the fourth quarter of 2009 was RMB462.2 million ($67.7 million), a51.7% increase from the corresponding period in 2008.z Operating profit in fiscal year 2009 was RMB1.605 billion ($235.1 million), a 46.3% increase from 2008.z Net income in the fourth quarter of 2009 was RMB427.9 million ($62.7 million), a48.2% increase from the corresponding period in 2008. Diluted earnings per share(“EPS”) for the fourth quarter of 2009 was RMB12.27 ($1.80); diluted EPS excludingshare-based compensation expenses (non-GAAP) for the fourth quarter of 2009 was RMB12.80 ($1.88). Costs and expenses related to Baidu’s Japan operations for the fourthquarter of 2009 were RMB43.2 million ($6.3 million), which reduced diluted EPS by RMB1.24 ($0.18).z Net income in fiscal year 2009 was RMB1.485 billion ($217.6 million), a 41.7% increase from 2008. Diluted EPS for fiscal year 2009 was RMB42.70 ($6.26); dilutedEPS excluding share-based compensation expenses (non-GAAP) for fiscal year 2009was RMB45.19 ($6.62). Costs and expenses related to Baidu’s Japan operations for fiscalyear 2009 were RMB162.7 million ($23.8 million), which reduced diluted EPS by RMB4.68 ($0.69).“The year ended on a positive note as Phoenix Nest’s better than anticipated performance helped us to exceed expectations for the fourth quarter,” said Robin Li, Baidu’s chairman and chief executive officer. “This encouraging performance is a reflection of Baidu’s relentless focus on execution and innovation. With a solid base of users and customers, our foundation is stronger than ever and we will continue to drive innovation to capture market opportunities ahead.”1This announcement contains translations of certain RMB amounts into U.S. dollars at specified rates solely for the convenience ofthe reader. Unless otherwise noted, all translations from RMB to U.S. dollars are made at a rate of RMB6.8259 to US$1.00, the effective noon buying rate as of December 31, 2009 in The City of New York for cable transfers of RMB as certified for customs purposes by the Federal Reserve Bank of New York.Jennifer Li, Baidu’s chief financial officer, commented, “With the transition to Phoenix Nest now behind us, we will focus on investing in both sales and marketing and R&D as we work on fulfilling user needs, enhancing monetization and driving the development of online marketing with our leading pay-for-performance platform.”Fourth Quarter 2009 ResultsBaidu reported total revenues of RMB1.261 billion ($184.7 million) for the fourth quarter of 2009, representing a 39.8% increase from the corresponding period in 2008.Online marketing revenues for the fourth quarter of 2009 were RMB1.260 billion ($184.6 million), representing a 39.8% increase from the corresponding period in 2008. Baidu had about 223,000 active online marketing customers in the fourth quarter of 2009, representing a 13.2% increase from the corresponding period in 2008 and a 3.2% increase from the previous quarter. Revenue per online marketing customer for the fourth quarter was approximately RMB5,700 ($828), a 23.9% increase from the corresponding period in 2008 and a 3.4% decrease from the previous quarter, primarily due to the effects of the transition from Baidu Online Marketing Classic Edition to Phoenix Nest.Traffic acquisition cost (TAC) as a component of cost of revenues was RMB201.9 million ($29.6 million), representing 16.0% of total revenues, as compared to 14.6% in the corresponding period in 2008 and 15.3% in the third quarter of 2009. The increases in TAC as a percentage of total revenues reflect normal fluctuation.Bandwidth costs as a component of cost of revenues were RMB54.4 million ($8.0 million), representing 4.3% of total revenues, compared to 5.5% in the corresponding period in 2008. Depreciation costs as a component of cost of revenues were RMB67.6 million ($9.9 million), representing 5.4% of total revenues, compared to 6.4% in the corresponding period in 2008.Selling, general and administrative expenses were RMB221.8 million ($32.5 million), representing an increase of 26.5% from the corresponding period in 2008.Research and development expenses were RMB124.4 million ($18.2 million), a 45.4% increase from the corresponding period in 2008. The increase was primarily due to the increased number of research and development personnel.Share-based compensation expenses, which were allocated to related operating costs and expense line items, were RMB18.7 million ($2.7 million) in the fourth quarter of 2009, compared to RMB21.3 million in the previous quarter and RMB21.5 million in the corresponding period in 2008.Operating profit was RMB462.2 million ($67.7 million), representing a 51.7% increase from the corresponding period in 2008. Operating profit excluding share-based compensation expenses (non-GAAP) was RMB480.9 million ($70.5 million), a 47.4% increase from the correspondingperiod in 2008.Income tax expense was RMB70.9 million ($10.4 million), compared to an income tax expense of RMB41.8 million in the corresponding period in 2008. The effective tax rate for the fourth quarter of 2009 was 14.2% as compared to 9.1% in the previous quarter and 12.7% for the corresponding period in 2008. The effective tax rate for the full year 2009 was 11.8%.Net income was RMB427.9 million ($62.7 million), representing a 48.2% increase from the corresponding period in 2008. Basic and diluted EPS for the fourth quarter of 2009 amounted to RMB12.33 ($1.81) and RMB12.27 ($1.80), respectively.Net income excluding share-based compensation expenses (non-GAAP) was RMB446.6 million ($65.4 million), a 44.0% increase from the corresponding period in 2008. Basic and diluted EPS excluding share-based compensation expenses (non-GAAP) for the fourth quarter of 2009 amounted to RMB12.87 ($1.89) and RMB12.80 ($1.88), respectively.As of December 31, 2009, the Company had cash, cash equivalents and short-term investments of RMB4.581 billion ($671.1 million). Net operating cash inflow and capital expenditures for the fourth quarter of 2009 were RMB779.1 million ($114.1 million) and RMB146.3 million ($21.4 million), respectively.Adjusted EBITDA (non-GAAP), defined in this announcement as earnings before interest, taxes, depreciation, amortization, other non-operating income and share-based compensation expenses, was RMB568.7 million ($83.3 million) for the fourth quarter of 2009, representing a 42.6% increase from the corresponding period in 2008.Fiscal Year 2009 ResultsTotal revenues in 2009 were RMB4.448 billion ($651.6 million), representing a 39.1% increase from 2008.Online marketing revenues in 2009 were RMB4.445 billion ($651.2 million), representing a 39.2 % increase from 2008. The growth was driven by increases in both the number of active online marketing customers and revenue per customer. Baidu had more than 317,000 active online marketing customers in 2009, representing an 11.6% increase from 2008. Revenue per online marketing customer for 2009 was RMB14,000 ($2,051), an increase of 25.0% from 2008.Traffic acquisition costs in 2009 were RMB697.7 million ($102.2 million), representing 15.7%of total revenues, compared to 13.1% in 2008. The increase in TAC as a percentage of total revenues reflects the continued growth of revenue contribution from Baidu Union members.Selling, general and administrative expenses in 2009 were RMB804.0 million ($117.8 million), representing an increase of 21.9% from the previous year, mainly due to the increase in marketing expenses and compensation.Research and development expenses totaled RMB422.6 million ($61.9 million) in 2009, representing a 47.6% increase from 2008 primarily due to increased spending on research and development staff.Operating profit in 2009 was RMB1.605 billion ($235.1 million), a 46.3% increase from 2008. Operating profit excluding share-based compensation expenses (non-GAAP) in 2009 was RMB1.691 billion ($247.8 million), representing a 43.2% increase from 2008.Net income in 2009 was RMB1.485 billion ($217.6 million), representing a 41.7% increase from 2008. Basic and diluted EPS for 2009 amounted to RMB42.96 ($6.29) and RMB42.70 ($6.26), respectively.Net income excluding share-based compensation expenses (non-GAAP) in 2009 wasRMB1.571 billion ($230.2 million), reflecting a 38.8% increase from 2008. Basic and diluted EPS excluding share-based compensation expenses (non-GAAP) in 2009 were RMB45.46 ($6.66) and RMB45.19 ($6.62), respectively.Full year net operating cash inflow and capital expenditures were RMB2.279 billion ($333.9 million) and RMB399.3 million ($58.5 million), respectively.Adjusted EBITDA (non-GAAP) was RMB2.008 billion ($294.2 million) in 2009, representing a 37.4% increase from 2008.Outlook for First Quarter 2010Baidu currently expects to generate total revenues in an amount ranging from RMB1.200 billion ($176 million) to RMB1.235 billion ($181 million) for the first quarter of 2010, representing a 48% to 52% year-over-year increase. This forecast reflects Baidu’s current and preliminary view, which is subject to change.Conference Call InformationBaidu’s management will hold an earnings conference call at 8 PM on February 9, 2010 U.S. Eastern Time (9 AM on February 10, 2010 Beijing/Hong Kong time).Dial-in details for the earnings conference call are as follows:US: +1.617.786.2905UK: +44.207.365.8426Hong Kong: +852.3002.1672Passcode for all regions: 19218446A replay of the conference call may be accessed by phone at the following number until February 17, 2010:International: +1.617.801.6888Passcode: 82003079Additionally, a live and archived webcast of this conference call will be available at .About BaiduBaidu, Inc. is the leading Chinese language Internet search provider. As a technology-based media company, Baidu aims to provide the best way for people to find information. In addition to serving Internet search users, Baidu provides an effective platform for businesses to reach potential customers. Baidu’s ADSs, each of which represents one Class A ordinary share, currently trade on the NASDAQ Global Select Market under the symbol “BIDU”.Safe Harbor StatementThis announcement contains forward-looking statements. These statements are made under the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as “will,” “expects,” “anticipates,” “future,” “intends,” “plans,” “believes,” “estimates,” “confident” and similar statements. Among other things, the outlook for the first quarter 2010 and quotations from management in this announcement, as well as Baidu’s strategic and operational plans, contain forward-looking statements. Baidu may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission, in its annual report to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to fourth parties. Statements that are not historical facts, including statements about Baidu’s beliefs and expectations, are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement, including but not limited to the following: our growth strategies; our future business development, including development of new products and services; our ability to attract and retain users and customers; competition in the Chinese and Japanese language Internet search markets; competition for online marketing customers; changes in our revenues and certain cost or expense items as a percentage of our revenues; the outcome of ongoing, or any future, litigation or arbitration, including those relating to intellectual property rights; the expected growth of the Chinese language Internet search market and the number of Internet and broadband users in China; Chinese governmental policies relating to the Internet and Internet search providers and general economic conditions in China, Japan and elsewhere. Further information regarding these and other risks is included in our annual report on Form 20-F and other documents filed with the Securities and Exchange Commission. Baidu does not undertake any obligation to update any forward-lookingstatement, except as required under applicable law. All information provided in this press release and in the attachments is as of February 9, 2010, and Baidu undertakes no duty to update such information, except as required under applicable law.About Non-GAAP Financial MeasuresTo supplement Baidu’s consolidated financial results presented in accordance with GAAP, Baidu uses the following measures defined as non-GAAP financial measures by the SEC: adjusted EBITDA, operating profit excluding share-based compensation expenses, net income excluding share-based compensation expenses, and basic and diluted EPS excluding share-based compensation expenses. The presentation of these non-GAAP financial measures is not intended to be considered in isolation or as a substitute for the financial information prepared and presented in accordance with GAAP. For more information on these non-GAAP financial measures, please see the tables captioned “Reconciliations of non-GAAP results of operations measures to the nearest comparable GAAP measures” and “Reconciliation from net cash provided by operating activities to adjusted EBITDA” set forth at the end of this release.Baidu believes that these non-GAAP financial measures provide meaningful supplemental information regarding its performance and liquidity by excluding certain expenses, particularly share-based compensation expenses, that may not be indicative of its operating performance or financial condition from a cash perspective. We believe that both management and investors benefit from referring to these non-GAAP financial measures in assessing our performance and when planning and forecasting future periods. These non-GAAP financial measures also facilitate management’s internal comparisons to Baidu’s historical performance and liquidity. Baidu has computed its non-GAAP financial measures using the same consistent method from quarter to quarter since April 1, 2006. We believe these non-GAAP financial measures are useful to investors in allowing for greater transparency with respect to supplemental information used by management in its financial and operational decision making. A limitation of using these non-GAAP financial measures is that these non-GAAP measures exclude share-based compensation charge that has been and will continue to be for the foreseeable future a significant recurring expense in our results of operations. A limitation of using non-GAAP adjusted EBITDA is that it does not include all items that impact our net income for the period. Management compensates for these limitations by providing specific information regarding the GAAP amounts excluded from each non-GAAP measure. The accompanying tables have more details on the reconciliations between GAAP financial measures that are most directly comparable to the non-GAAP financial measures.For investor and media inquiries, please contact:ChinaVictor TsengBaidu, Inc.Tel: 86-10-5992.7244ir@Cynthia HeBrunswick Group LLCTel: 86-10-6566-2256che@U.S.Ms. Kate TellierBrunswick Group LLCTel: 1-212-333-3810ktellier@Baidu, Inc.Condensed Consolidated Balance SheetsDecember 31September 30December 31 (in RMB thousands)200920092008Unaudited Unaudited Audited ASSETSCurrent assets:Cash and cash equivalents4,199,8893,418,5722,362,171 Short-term investments381,149546,084301,244 Accounts receivable, net161,610164,39692,777 Other assets,current 91,06788,37280,007 Receivables from a shareholder --10,697 Deferred tax assets, net9,15716,7265,580 Total current assets4,842,8724,234,1502,852,476 Non-current assets:Fixed assets, net997,557941,430789,714 Intangible assets, net122,595125,162125,783 Goodwill63,69163,69151,082 Long-term investments, net14,30813,57512,281 Deferred tax assets, net33,79927,67926,537 Other assets,non-current 82,15381,97280,118 Total non-current assets1,314,1031,253,5091,085,515 TOTAL ASSETS6,156,9755,487,6593,937,991LIABILITIES AND SHAREHOLDERS' EQUITYCurrent liabilities:Accounts payable and accrued liabilities, current749,861665,092423,029 Customer advances and deposits, current 607,828494,967422,526 Deferred revenue42,03520,6753,441 Deferred income--332 Total current liabilities1,399,7241,180,734849,328 Non-current liabilities:Long-term payable for business acquisition4,1504,150- Total non-current liabilities4,1504,150-Total liabilities1,403,8741,184,884849,328Shareholders' equityClass A Ordinary Shares, Par value US$0.00005per share, 825,000,000 shares authorized, and25,641,847 shares and 26,298,960 shares issuedand outstanding as at December 31, 2008 andDecember 31, 2009111111 Class B Ordinary Shares, Par value US$0.00005per share, 35,400,000 shares authorized, and8,873,986 shares and 8,454,332 shares issuedand outstanding as at December 31, 2008 andDecember 31, 2009444 Additional paid-in capital1,426,0701,400,7901,218,356 Accumulated other comprehensive loss(113,513)(110,695)(109,552) Retained earnings3,440,5293,012,6651,979,844 Total shareholders' equity4,753,1014,302,7753,088,663 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY6,156,9755,487,6593,937,991Baidu, Inc.Condensed Consolidated Statements of IncomeTwelve Months EndedFor the Three Months Ended(in RMB thousands except for share, per share information)20092008200920092008Unaudited Unaudited Unaudited Unaudited Audited Revenues:Online marketing services1,260,301901,3891,278,1924,445,3103,194,461 Other services5937315112,4663,791 Total revenues1,260,894902,1201,278,7034,447,7763,198,252Operating costs and expenses:Cost of revenues (note 1, 2)(452,559)(336,543)(442,851)(1,616,236)(1,155,457) Selling, general and administrative (note 2)(221,767)(175,313)(197,717)(803,988)(659,804) Research and development (note 2)(124,402)(85,541)(116,691)(422,615)(286,256) Total operating costs and expenses(798,728)(597,397)(757,259)(2,842,839)(2,101,517)Operating profit462,166304,723521,4441,604,9371,096,735Other income:Interest income9,31315,3206,63732,66147,677 Exchange loss, net(40)(2)(1)(42)(1,920) Other income, net27,50710,45113,98945,79421,687 Loss from Equity Method Investments(167)-(62)(229)-Total other income36,61325,76920,56378,18467,444Income before income taxes498,779330,492542,0071,683,1211,164,179Income taxes(70,915)(41,826)(49,145)(198,017)(116,071)Net income427,864288,666492,8621,485,1041,048,108Earnings per share for Class A and Class B ordinary shares:Basic 12.338.3914.2342.9630.63 Diluted12.278.3114.1442.7030.19Weighted average aggregate number of Class A and Class B ordinary shares outstanding:Basic 34,702,16834,392,03634,639,26834,570,79034,217,443 Diluted34,877,58634,740,05734,849,02034,776,36634,717,489 (1) Cost of revenues are detailed as follows:Business tax and surcharges(78,822)(58,215)(80,357)(275,924)(200,085) Traffic acquisition costs(201,880)(131,352)(196,229)(697,673)(418,474) Bandwidth costs(54,403)(49,245)(51,194)(203,927)(178,651) Depreciation costs(67,628)(57,908)(63,619)(250,969)(225,799) Operational costs(48,298)(38,317)(49,880)(181,369)(127,906) Share-based compensation expenses(1,528)(1,506)(1,572)(6,374)(4,542) Total cost of revenues(452,559)(336,543)(442,851)(1,616,236)(1,155,457)(2) Includes share-based compensation expenses as follows:Cost of revenues(1,528)(1,506)(1,572)(6,374)(4,542) Selling, general and administrative(7,472)(10,220)(9,142)(38,681)(41,651) Research and development(9,728)(9,765)(10,539)(41,263)(37,784) Total share-based compensation expenses(18,728)(21,491)(21,253)(86,318)(83,977)Reconciliations of non-GAAP results of operations measures to the nearest comparable GAAP measures (*) (in RMB thousands, unaudited)GAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsOperating profit304,723 21,491 326,214 521,444 21,253 542,697 462,166 18,728 480,894 1,604,937 86,318 1,691,255 1,096,735 83,977 1,180,712 GAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsGAAP Result Adjustment Non-GAAP ResultsNet income 288,666 21,491 310,157 492,862 21,253 514,115 427,864 18,728 446,592 1,485,104 86,318 1,571,422 1,048,108 83,977 1,132,085(*) The adjustment is only for share-based compensation.Three months ended December 31, 2008Three months ended September 30, 2009Three months ended December 31, 2009Three months ended December 31, 2008Three months ended September 30, 2009Three months ended December 31, 2009Twelve months ended December 31, 2009Twelve months ended December 31, 2008Twelve months ended December 31, 2009Twelve months ended December 31, 2008Reconciliation from net cash provided by operating activities to adjusted EBITDA(*) (in RMB thousands, unauditedThree months ended As a % of Three months ended As a % of Three months ended As a % of Twelve months ended As a % of Twelve months ended As a % ofDecember 31, 2008total revenues September 30, 2009total revenues December 31, 2009total revenues December 31, 2009total revenues December 31, 2008total revenues Net cash provided by operating activities611,77368%733,86657%779,07962%2,279,43551%1,746,19955%Changes in assets and liabilities, net of effects of acquisitions(228,942)-25%(140,338)-11%(244,723)-20%(391,002)-9%(333,401)-11%Income taxes expenses41,8264%49,1454%70,9156%198,0175%116,0714%Interest income and other, net(25,769)-3%(20,563)-1%(36,613)-3%(78,184)-2%(67,444)-2% Adjusted EBITDA398,88844%622,11049%568,65845%2,008,26645%1,461,42546% (*) Definition of adjusted EBITDA: earnings before interest, taxes, depreciation, amortization, other non-operating income, and share-based compensation expenses.。
深市主板上市公司2009年年报主要财务指标
深圳证券信息有限公司制作截至日期：2010-04-12
股票代码
股票简称
净利润（万元）
每股收益（元）
每股净资产（元）
每股经营性现金流量（元）
分配预案
000001
深发展Ａ
503072.90
1.62
6.59
10.37
不分配不转增
000002
万科Ａ
532973.77
深物业A
9693.40
0.1626
1.1098
1.2746
不分配不转增
000012
南玻Ａ
83194.44
0.68
4.34
1.36
10转增7股派3.5元（含税）
000014
沙河股份
8022.68
0.3977
2.3043
2.1213
10派0.3元（含税）
000018
*ST中冠Ａ
1209.07
0.07
0.85
000517
ST成功
81163.93
0.8252
1.5632
-1.0202
不分配不转增
000519
银河动力
368.58
0.02
1.77
-0.11
不分配不转增
000520
长航凤凰
-40977.00
-0.6073
1.5292
-0.2063
不分配不转增
000521
美菱电器
30119.83
0.7282
3.2
0.16
0.98
0.88
不分配不转增
000540
中天城投
2009年度财务情况说明书
大华公司2009年度财务情况说明书 一、企业生产经营的基本情况 1、企业名称：上海大华塑具股份有限公司。
2、性质：国有股份有限公司。
一般纳税人，共发行非流通股票550万股。
3、主要产品：A型塑具、B型塑具和C型塑具。
4、生产、管理及服务机构：两个基本生产车间：一车间100人，二车间50人。
两个辅助生产车间：机修车间40人；供水车间20人。
管理部门：办公室5人，供应部8人（其中仓库4人），财务部6人。
医务室：2人。
5、法人代表：董事长李弘达。
6、生产和工艺工程：一车间生产A型塑具和B型塑具。
二车间生产C型塑具。
各种塑具所耗原材料均为开工时一次投入。
单步骤大量生产各主要产品。
二、主要财务指标与分析 1、短期偿债能力-- 就是企业以流动资产偿还流动负债的能力。
它反映企业偿付日常到期债务的实力。
（1）流动比率。
计算公式为：流动比率=流动资产÷流动负债 一般情况下，流动比率越高，反映企业短期偿债能力越强。
债权人的权益越有保证。
按照西方企业的长期经验，一般认为1~2的比例比较适宜。
（2）现金比率。
计算公式为：现金比率=（货币资金+交易性金融资产）÷流动负债 一般情况下，现金比率反映的是企业的即可变现能力，以它来衡量企业的短期偿债能力更为稳健。
（3）产权比率。
计算公式为：产权比率=负债总额÷所有者权益总额 根据经验，资产负债率一般在75%以下才能说明企业的资产负债的情况正常。
2、长期负债能力— 分析长期负债偿还能力的目的。
在于预测企业的有无足够的能力偿还长期负债的本金和利息。
（1）资产负债率。
计算公式为：产权比率=负债总额÷资产总额 一般情况下，资产负债比率越低，表明企业短期偿债能力越强。
债权人权益的保障程度越高，承担的风险越小，但企业不能充分地发挥负债的财务杠杆效应。
（2）速动比率。
计算公式为：速动比率=速动资产-存货-预付账款 根据经验，一般在75%以下才能说明企业的资产负债的情况正常。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
展望2010年
鉴于十二月的令人满意销行情势，以及集团各品牌的实在的力量及其在全世界市场布局的广泛性，譬如欧米茄是2010年冬奥会的官方计时器，并且欧米茄将一直是奥林匹克运动会官方计时器一直到2020年，瑞表集团绝对有信心在2010年取得更好的营收。
2009年，瑞表集团营收CHF 5,421,000,000瑞郎，比2008年减退6.3百分之百，但确是瑞表集团历史上名次第三的创收记录。
那里面手腕上的表业务减退5.5百分之百。
受金融危机影响，瑞表集团从2009年下半年买卖才着手表面化起色，那里面十二月是瑞表集团今年度无上销量月。
瑞表集团揭晓2009年财务报告陈述
瑞表集团揭晓2009年财务报告陈述
2010年元月20号，瑞表集团（Swatch Group）刚才揭晓了去年财务报告陈述。