最新盈利能力分析课件PPT.ppt 52页

'盈利能力分析 一　销售净利率销售净利率(%)＝净利润*100/主营业务收入 一　销售净利率 二　销售毛利率年度比较年度比率与上年相比２００４３４．８５％－２．４７％２００３３７．３２％３．２５％２００２３４．０７％ 二　销售毛利率 三　资产净利率资产净利率(%)＝净利润*100/(期初资产总额+期末资产总额)/2 三　资产净利率 三　资产净利率年度比较年度比率与上年相比２００４５．０７％－０．１７％２００３５．２４％－１．１９％２００２６．４３％ 三　资产净利率 四　净资产收益率净资产收益率(%)＝净利润*100/股东权益 四　净资产收益率 四　净资产收益率年度比较年度比率与上年相比２００４８．８３％０．３％２００３８．５３％－０．６９％２００２９．２２％ 四　净资产收益率 五　净利润年度净利润与上年相比２００４23,074,918.00２,６６９,５１０２００３20,405,408.00２５０,２９２２００２20,155,116.00年度扣除非经常性损益后净利润与上年相比２００４22568588.761859798.7２００３20708790.061863772.86２００２18845017.2 定语从句补充知识点修饰某一名词或代词的从句叫定语从句。定语从句一般紧跟在它所修饰的先行词之后。 （一）定义及相关术语1.定语从句：修饰某一名词或代词的从句叫定语从句。定语从句一般紧跟在它所修饰的先行词之后。 2.先行词：被定语从句修饰的词叫先行词。3.关系词：引导定语从句的词叫关系词。 4.关系词有关系代词和关系副词关系代词有:that,which,who,whom,whose,as等关系副词有:when,where,why 5.关系词通常有下列三个作用：A.引导定语从句；B.代替先行词；C.在定语从句中担当一个成分。Themanwhoisshakinghandswithmyfatherisapoliceman.LiMingisjusttheboy(whom)Iwanttosee.Thefactorywhichmakescomputersisfarawayfromhere.Hehasafriendwhosefatherisadoctor. Themanwithwhoyoutalkedjustnowismyneighbour.TheplaneinwhichweflewtoCanadawasreallycomfortable.TheplaneinthatweflewtoCanadawasreallycomfortable.××Themanwithwhomyoutalkedjustnowismyneighbour. 6.“介词+关系代词”前还可有some,any,none,all,both,neither,many,most,each,few等代词或者数词。Heloveshisparentsdeeply,bothofwhomareverykindtohim.Therearefortystudentsinourclassinall,mostofwhomarefrombigcities.Uptonow,hehaswrittentenstories,threeofwhichareaboutcountrylife. 7.注意区分下列几组句子的不同含义：Herbrotherwhoisnowasoldieralwaysencourageshertogotocollege.她那当兵的哥哥总是鼓励她上大学.（她还有其他哥哥）2.Herbrother,whoisnowasoldier,alwaysencourageshertogotocollege.她哥哥是当兵的，他总是鼓励她上大学（她只有一个哥哥）Allthebooksthathavepicturesinthemarewellwritten.所有里面带插图的书都写得很好。（不带插图的书则不一定写得好。）4.Allthebooks,whichhavepicturesinthem,arewellwritten.所有的书都带插图，这些书都写得很好。（没有不带插图的书。） 8.关系代词与关系副词的选择用关系代词还是关系副词引导定语从句主要看关系词在定语从句中的作用（即所担当的成分）. A.Iknowaplacewherewecanhaveapicnic.Iknowaplacewhich/thatisfamousforitsbeautifulnaturalscenery.Compare: B.Iwillneverforgetthedayswhenwespentourholidaystogether.Iwillneverforgetthedaysthat/whichwespenttogether. C.Thisisthereasonwhyhewasdismissed.Thisisthereasonthat/whichheexplainedtomeforhisnotattendingthemeeting. 9.but有时也用作关系词引导定语从句。Thereareveryfewbutadmirehistalents.（but=whodon’t）=Thereareveryfewwhodon’tadmirehistalents. 10.定语从句与同位语从句的区别1．定语从句修饰限定先行词，它与先行词是修饰关系；同位语从句说明先行词的具体内容，它与先行词是同位关系。TheplanethathasjusttakenoffisforParis.Thefactthathehasalreadydiedisquiteclear.2．定语从句由关系代词或关系副词引导，关系词在从句中担当相应的句子成分，关系代词在从句中作宾语时经常可省略。 同位语从句主要由连词that引导，在从句中一般不担当成分；有时也由where,when,how,who,whether,what等连词引导，这些连词则在从句中担当成分。 Thenewsthathetoldmeistrue.Thenewsthathehasjustdiedistrue.Theproblemthatwearefacingnowishowwecancollectsomuchmoney.Theproblemhowwecancollectsomuchmoneyisdifficulttosolve. 3．同位语从句与先行词一般可以用动词be发展成一个完整的句子,而定语从句则不能。A.Theideathathewecouldasktheteacherforadviceiswonderful.Theideawasthatwecouldasktheteacherforadvice. B.Thefactthattheearthmovesaroundthesunisknowntoall.Thefactisthattheearthmovesaroundthesun. C.Payattentiontotheproblemhowwecanprotectthewildanimals.Theproblemishowwecanprotectthewildanimals. 1.Dorothywasalwaysspeakinghighlyofherroleintheplay,ofcourse,_____madetheothersunhappy.A.whichB.whoC.thisD.what 2.AfterlivinginParisforfiftyyearshereturnedtothesmalltown_______hegrewupasachild.A.whichB.whenC.thatD.where 3.Thegentleman_______youtoldmeyesterdayprovedtobeathief.A.whoB.aboutwhomC.whomD.withwhom 4.Pleasetakeanyseat____isfree.A.whichB.whereC.inwhichD.that 5.Theoldmanhastwosons,_______isasoldier.A.oneofwhomB.bothofthemC.allofwhomD.noneofthem 6.Thisistheship_______wecrossedthePacific(太平洋).A.bywhichB.bythatC.whereD.inwhich 7.NewYorkisfamousforitssky-scrapers(摩天大楼)_____hasmorethan100storeys.A.thehigherofthemB.thehighestofwhichC.thehighestofthemD.someofwhich 9.IntheofficeIneverseemtohavetimeuntilafter5:30p.m.,______manypeoplehavegonehome.A.whosetimeB.thatC.atwhichD.bywhichtime 10.Theboy______compositionwonthefirstprizeistheyoungestinthegroup.A.whoB.whoseC.thatD.which 11.Idon"tliketheway_____youspeaktoher.A./B.thatC.inwhichD.AllA,B,andC 12.Ishallneverforgettheyears_______Ilivedinthecountrywiththefarmers,——————hasagoodeffectonmylife.A.that,whichB.when,whichC.which,thatD.when,who 13.Isthisbook_____youwanttoborrowfromthelibrary?A.thatB.whichC.theoneD./ 14.Suchabook______youshowedmeisdifficulttounderstand.A.thatB.whichC.asD.like 15.Thespeakerspokeofsomewritersandsomebooks_____werepopularthen.A./B.thatC.whichD.who 16.Thisisthestore______wevisitedthefamousshopassistants.A.whereB.thereC.thatD.which 17.I’mgoingtospendmyholidayinBeijing,_____livemyoldparents.A.whichB.thatC.whereD.there'