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1、万科A营运能力分析企业营运能力主要指营运资产的效率与效益。营运资产的效率通常是指营运资产的周转率或周转速度。营运资产的效益是指营运资产的利用效果。企业营运能力分析就是要通过对反映企业资产营运效率与效益的指标进行计算与分析，评价企业的营运能力，为企业提高经济效益指明方向。第一，营运能力分析可评价企业资产的流动性。第二，营运能力分析可评价企业资产利用的效益。第三，营运能力分析可分析企业资产利用的潜力。一、 资料搜集： 资产负债表会计年度2008-12-312009-12-312010-12-31货币资金19,978,285,929.9223,001,923,830.8037,816,932,911
2、.84交易性金融资产-740,470.77-应收票据-应收账款922,774,844.24713,191,906.141,594,024,561.07预付款项3,160,518,998.568,736,319,500.7317,838,003,464.71其他应收款3,496,096,906.257,785,809,435.4114,938,313,217.77应收关联公司款-应收利息-应收股利-存货85,898,696,524.9590,085,294,305.52133,333,458,045.93其中：消耗性生物资产-一年内到期的非流动资产-其他流动资产-流动资产合计113,456,37
3、3,203.92130,323,279,449.37205,520,732,201.32可供出售金融资产167,417,894.55163,629,472.66404,763,600.00持有至到期投资-长期应收款-长期股权投资2,485,725,268.993,565,383,001.514,493,751,631.16投资性房地产198,394,767.05228,143,157.99129,176,195.26固定资产1,265,332,766.181,355,977,020.481,219,581,927.47在建工程188,587,022.90593,208,234.13764,28
4、2,140.58工程物资-固定资产清理-生产性生物资产-油气资产-无形资产-81,966,325.94373,951,887.29开发支出-商誉-长期待摊费用25,268,164.9731,318,689.6532,161,415.85递延所得税资产1,449,480,632.531,265,649,477.661,643,158,028.39其他非流动资产-1,055,992,714.51非流动资产合计5,780,206,517.177,285,275,380.0210,116,819,540.51资产总计119,236,579,721.09137,608,554,829.39215,637
5、,551,741.83短期借款4,601,968,333.321,188,256,111.111,478,000,000.00交易性金融负债1,694,880.00-15,054,493.43应付票据-30,000,000.00-应付账款12,895,962,836.6316,300,047,905.7516,923,777,818.98预收款项23,945,755,139.8531,734,801,163.7674,405,197,318.78应付职工薪酬517,762,853.19806,504,472.201,415,758,826.87应交税费-861,985,122.521,176,
6、877,640.283,165,476,401.56应付利息219,884,034.75122,643,721.10127,806,502.79应付股利-其他应付款9,968,304,370.939,258,734,468.3016,814,029,349.10应付关联公司款-一年内到期的非流动负债13,264,374,576.457,440,414,366.7815,305,690,786.98其他流动负债-流动负债合计64,553,721,902.6068,058,279,849.28129,650,791,498.49长期借款9,174,120,094.8317,502,798,297.
7、1124,790,499,290.50应付债券5,768,015,997.015,793,735,805.145,821,144,507.03长期应付款-专项应付款-预计负债41,729,468.0334,355,814.9541,107,323.15递延所得税负债867,797,927.60802,464,465.02738,993,358.99其他非流动负债12,644,849.828,408,143.828,816,121.26非流动负债合计15,864,308,337.2924,141,762,526.0431,400,560,600.93负债合计80,418,030,239.8992
8、,200,042,375.32161,051,352,099.42实收资本（或股本）10,995,210,218.0010,995,210,218.0010,995,210,218.00资本公积7,853,144,319.558,557,716,583.448,789,344,008.84盈余公积6,581,984,978.148,737,841,436.8510,587,706,328.79减：库存股-未分配利润6,184,277,986.668,808,398,744.0513,470,284,310.05少数股东权益6,926,624,218.808,032,624,392.9310,3
9、53,522,851.30外币报表折算价差277,307,760.05276,721,078.80390,131,925.43非正常经营项目收益调整-归属母公司所有者权益（或股东权益）31,891,925,262.4037,375,888,061.1444,232,676,791.11所有者权益（或股东权益）合计38,818,549,481.2045,408,512,454.0754,586,199,642.41负债和所有者（或股东权益）合计119,236,579,721.09137,608,554,829.39215,637,551,741.83利润表会计年度2008-12-312009-1
10、2-312010-12-31一、营业收入40,991,779,214.9648,881,013,143.4950,713,851,442.63减：营业成本25,005,274,464.9134,514,717,705.0030,073,495,231.18营业税金及附加4,533,872,994.463,602,580,351.825,624,108,804.74销售费用1,860,350,084.011,513,716,869.352,079,092,848.94管理费用1,530,799,165.461,441,986,772.291,846,369,257.59勘探费用-财务费用657,
11、253,346.42573,680,423.04504,227,742.57资产减值损失1,268,113,233.13-524,239,596.14-545,451,004.03加：公允价值变动净收益19,262,232.002,435,350.77-15,054,493.43投资收益209,411,393.50924,076,829.10777,931,240.02其中：对联营企业和合营企业的投资收益209,735,864.65541,860,864.68291,703,045.44影响营业利润的其他科目-二、营业利润6,364,789,552.078,685,082,798.0011,8
12、94,885,308.23加：补贴收入-营业外收入57,455,149.7070,678,786.7471,727,162.82减：营业外支出99,959,075.74138,333,776.6525,859,892.03其中：非流动资产处置净损失2,336,423.461,577,638.381,211,776.17加：影响利润总额的其他科目-三、利润总额6,322,285,626.038,617,427,808.0911,940,752,579.02减：所得税1,682,416,473.302,187,420,269.403,101,142,073.98加：影响净利润的其他科目-四、净利润
13、4,639,869,152.736,430,007,538.698,839,610,505.04归属于母公司所有者的净利润4,033,170,027.895,329,737,727.007,283,127,039.15少数股东损益606,699,124.841,100,269,811.691,556,483,465.89五、每股收益-（一）基本每股收益0.370.480.66（二）稀释每股收益0.370.480.66现金流量表报告年度2008-12-312009-12-312010-12-31一、经营活动产生的现金流量销售商品、提供劳务收到的现金42,783,256,973.5457,595,333,545.5088,119,694,493.30收到的税费返还-收到其他与经营活动有关的现金1,478,587,995.651,889,792,191.432,976,047,156.82经营活动现金流入小计44,261,844,969.1
