【文章內(nèi)容簡(jiǎn)介】 告日期20141231201312312012123120111231201012312010123120111231201212312013123120141231營(yíng)業(yè)總收入(萬(wàn)元)10,892,53010,529,2239,835,7169,388,8587,550,474100%%%%%營(yíng)業(yè)收入(萬(wàn)元)10,892,53010,529,2239,835,7169,388,8587,550,474100%%%%%營(yíng)業(yè)總成本(萬(wàn)元)11,034,50510,522,5239,535,2248,759,6697,008,342100%%%%%營(yíng)業(yè)成本(萬(wàn)元)9,228,4578,927,9068,088,4657,610,4666,204,071100%%%%%營(yíng)業(yè)稅金及附加(萬(wàn)元)35,71632,99431,30836,97526,813100%%%%%銷(xiāo)售費(fèi)用(萬(wàn)元)1,410,5031,273,9711,181,094936,735680,911100%%%%%管理費(fèi)用(萬(wàn)元)335,657280,567235,011208,864125,031100%%%%%財(cái)務(wù)費(fèi)用(萬(wàn)元)6,67714,90918,60840,32436,077100%%%%%資產(chǎn)減值損失(萬(wàn)元)17,49621,99417,9556,9547,592100%%%%%營(yíng)業(yè)利潤(rùn)(萬(wàn)元)145,89318,390301,360644,408543,195100%%%%%營(yíng)業(yè)外收入(萬(wàn)元)265,21516,10935,44511,7567,247100%%%%%營(yíng)業(yè)外支出(萬(wàn)元)22,06020,06112,6458,84110,237100%%%%%非流動(dòng)資產(chǎn)處置損失(萬(wàn)元)2,8822,174584444488100%%%%%利潤(rùn)總額(萬(wàn)元)97,26114,439324,160647,323540,204100%%%%%所得稅費(fèi)用(萬(wàn)元)14,8584,00873,614158,722129,654100%%%%%凈利潤(rùn)(萬(wàn)元)82,40410,430250,546488,601410,551100%%%%%歸屬于母公司所有者的凈利潤(rùn)(萬(wàn)元)86,69237,177267,612482,059401,182100%%%%%少數(shù)股東損益(萬(wàn)元)4,28826,74717,0666,5419,369100%%%%%基本每股收益100%%%%%稀釋每股收益100%%%%%從上表可以看出，蘇寧電器近四年?duì)I業(yè)收入逐年增長(zhǎng)，伴隨著營(yíng)業(yè)成本也在逐年的增長(zhǎng)。但營(yíng)業(yè)收入和營(yíng)業(yè)成本增長(zhǎng)變動(dòng)幅度在降低。正式營(yíng)成本業(yè)的帶來(lái)了逐年增長(zhǎng)，帶來(lái)了銷(xiāo)售費(fèi)用和管理費(fèi)用的逐年增長(zhǎng)。而營(yíng)業(yè)利潤(rùn)和凈利潤(rùn)雖然在增長(zhǎng)，但是在2013年和2014年在下降，而且下降幅度較大，也正是由于營(yíng)業(yè)成本逐年的增長(zhǎng)率逐漸大于營(yíng)業(yè)收入的增長(zhǎng)率。所以公司在擴(kuò)大經(jīng)營(yíng)的時(shí)候不僅要重視營(yíng)業(yè)收入的增長(zhǎng)，還要看到營(yíng)業(yè)成本的增加，降低營(yíng)業(yè)成本和費(fèi)用，提高公司利潤(rùn)率。（三）現(xiàn)金流量表分析現(xiàn)金流量表水平分析（1）現(xiàn)金流量水平分析：報(bào)告日期2014/12/312013/12/31變動(dòng)額變動(dòng)百分比銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金(萬(wàn)元)12,654,21512,091,238562,9775%收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金(萬(wàn)元)356,370221,422134,94861%經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)13,010,58512,312,661697,9246%購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金(萬(wàn)元)10,956,17910,247,693708,4867%支付給職工以及為職工支付的現(xiàn)金(萬(wàn)元)595,735468,486127,24927%支付的各項(xiàng)稅費(fèi)(萬(wàn)元)290,959298,4197,4602%支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金(萬(wàn)元)1,305,8541,074,215231,63922%經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)13,148,72712,088,8121,059,9159%經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(萬(wàn)元)138,142223,848361,990162%收回投資所收到的現(xiàn)金(萬(wàn)元)4,772,6871,823,5952,949,092162%取得投資收益所收到的現(xiàn)金(萬(wàn)元)39,3036,48732,816506%處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額(萬(wàn)元)402,1853,850398,33510346%投資活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)5,214,1741,833,9323,380,242184%購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金(萬(wàn)元)385,448476,14890,70019%投資所支付的現(xiàn)金(萬(wàn)元)5,018,9952,331,3852,687,610115%取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額(萬(wàn)元)10,43631,24220,80667%投資活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)5,414,8792,838,7742,576,10591%投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(萬(wàn)元)200,7051,004,843804,13880%吸收投資收到的現(xiàn)金(萬(wàn)元)1,1593,2062,04764%其中：子公司吸收少數(shù)股東投資收到的現(xiàn)金(萬(wàn)元)1,1593,2062,04764%取得借款收到的現(xiàn)金(萬(wàn)元)311,35192,851218,500235%籌資活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)312,510446,058133,54830%償還債務(wù)支付的現(xiàn)金(萬(wàn)元)197,14293,360103,782111%分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金(萬(wàn)元)52,51362,59210,07916%籌資活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)249,655158,64091,01557%籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(萬(wàn)元)62,854287,417224,56378%匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)物的影響(萬(wàn)元)6,06018,98612,92668%現(xiàn)金及現(xiàn)金等價(jià)物凈增加額(萬(wàn)元)282,052512,563230,51145%加:期初現(xiàn)金及現(xiàn)金等價(jià)物余額(萬(wàn)元)1,511,8092,024,372512,56325%期末現(xiàn)金及現(xiàn)金等價(jià)物余額(萬(wàn)元)1,229,7571,511,809282,05219%凈利潤(rùn)(萬(wàn)元)82,40410,43071,974690%資產(chǎn)減值準(zhǔn)備(萬(wàn)元)17,49621,9944,49820%固定資產(chǎn)折舊、油氣資產(chǎn)折耗、生產(chǎn)性物資折舊(萬(wàn)元)93,69174,79518,89625%無(wú)形資產(chǎn)攤銷(xiāo)(萬(wàn)元)30,21132,8212,6108%長(zhǎng)期待攤費(fèi)用攤銷(xiāo)(萬(wàn)元)48,67853,9905,31210%處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失(萬(wàn)元)242,0532,040244,09311965%公允價(jià)值變動(dòng)損失(萬(wàn)元)9338,2999,232111%財(cái)務(wù)費(fèi)用(萬(wàn)元)18,88620,1911,3056%投資損失(萬(wàn)元)2,9853,3926,377188%遞延所得稅資產(chǎn)減少(萬(wàn)元)53,34236,19817,14447%遞延所得稅負(fù)債增加(萬(wàn)元)8,0591,2779,336731%存貨的減少(萬(wàn)元)175,391110,190285,581259%經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少(萬(wàn)元)15,76192,87777,11683%經(jīng)營(yíng)性應(yīng)付項(xiàng)目的增加(萬(wàn)元)289,601257,266546,867213%經(jīng)營(yíng)活動(dòng)產(chǎn)生現(xiàn)金流量?jī)纛~(萬(wàn)元)138,142223,848361,990162%現(xiàn)金的期末余額(萬(wàn)元)1,229,7571,511,809282,05219%現(xiàn)金的期初余額(萬(wàn)元)1,511,8092,024,372512,56325%現(xiàn)金及現(xiàn)金等價(jià)物的凈增加額(萬(wàn)元)282,052512,563230,51145%從表可知，公司經(jīng)營(yíng)活動(dòng)的現(xiàn)金流入流出均在增加，從而導(dǎo)致了現(xiàn)金凈額的減少。投資活動(dòng)的增加量較大，說(shuō)明企業(yè)在積極的進(jìn)行經(jīng)營(yíng)擴(kuò)張?；I資的流入流出均下降，說(shuō)明企業(yè)籌資減少。（2）現(xiàn)金流量垂直分析報(bào)告日期2014/12/312013/12/312014/12/312013/12/31變動(dòng)經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)13,010,58512,312,661100%100%0%支付的各項(xiàng)稅費(fèi)(萬(wàn)元)290,959298,4192%2%0%經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)13,148,72712,088,812101%98%3%經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(萬(wàn)元)138,142223,8481%2%3%處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額(萬(wàn)元)402,1853,8503%0%3%投資活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)5,214,1741,833,93240%15%25%購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金(萬(wàn)元)385,448476,1483%4%1%投資活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)5,414,8792,838,77442%23%19%投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(萬(wàn)元)200,7051,004,8432%8%7%籌資活動(dòng)現(xiàn)金流入小計(jì)(萬(wàn)元)312,510446,0582%4%1%籌資活動(dòng)現(xiàn)金流出小計(jì)(萬(wàn)元)249,655