财务报表分析2财务报表概述.ppt

2.1.4 趋势分析与比较分析 续 　单位：万元 工商银行(601398) 建设银行(601939) 日期 2012.3.31 2011.12.31 2011.9.30 2011.6.30 2012.3.31 2011.12.31 2011.9.30 2011.6.30 营业收入 13,101,700 12,348,500 11,904,100 11,887,100 10,968,200 10,094,000 10,011,700 9,970,000 营业成本 5,141,600 6,372,900 4,930,000 4,695,000 4,294,600 6,243,500 4,069,100 4,094,800 营业税金及附加 869,800 791,200 738,900 708,100 730,700 647,800 622,100 602,600 销售费用 3,191,300 4,742,200 3,279,300 3,067,400 2,759,200 4,038,000 2,721,500 2,572,900 投资收益 172,800 256,700 240,500 214,700 150,000 62,000 123,900 106,700 营业利润 7,960,100 5,975,600 6,974,100 7,192,100 6,673,600 3,850,500 5,942,600 5,875,200 营业外收入 31,900 86,800 44,300 58,000 17,800 66,800 51,100 94,400 营业外支出 9,200 67,200 17,000 15,400 10,500 48,200 31,000 15,700 利润总额 7,982,800 5,995,200 7,001,400 7,234,700 6,680,900 3,869,100 5,962,700 5,953,900 所得税费用 1,845,600 1,548,500 1,561,100 1,660,800 1,520,000 845,900 1,337,300 1,381,900 净利润 6,137,200 4,446,700 5,440,300 5,573,900 5,160,900 3,023,200 4,625,400 4,572,000 　单位：万元 中国银行(601988) 农业银行(601288) 日期 2012.3.31 2011.12.31 2011.9.30 2011.6.30 2012.3.31 2011.12.31 2011.9.30 2011.6.30 营业收入 9,495,600 8,288,700 7,916,900 8,254,300 10,696,700 9,855,500 9,501,800 9,460,200 营业成本 4,493,700 4,586,500 3,836,500 3,766,100 5,127,000 7,171,400 5,016,300 5,383,800 营业税金及附加 581,800 505,100 481,700 443,500 630,200 554,200 547,500 532,100 销售费用 2,639,100 3,457,500 2,607,900 2,468,900 3,423,500 4,338,600 3,094,600 3,296,800 投资收益 196,300 -135,700 1,242,800 507,500 -197,600 -11,600 -142,700 -35,900 营业利润 5,001,900 3,702,200 4,080,400 4,488,200 5,569,700 2,684,100 4,485,500 4,076,400 营业外收入 6,700 34,400 9,400 12,700 50,200 133,300 21,700 23,800 营业外支出 1,000 37,400 2,300 12,500 6,400 64,300 6,500 -19,000 利润总额 5,007,600 3,699,200 4,087,500 4,488,400 5,613,500 2,753,100 4,500,700 4,119,200 所得税费用 1,162,900 795