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1、Profitabilityanalysis:businessincomelevelofprofitabilityanalysis,operatingexpenditurelevelofprofitabilityanalysisandinvestmentprofitabilityanalysis,businessincomelevelofprofitabilityanalysis：（中铁建）淨利润销售收入睜利润率2009&T31.7053555207690.0189347732010£316,636470158
2、7930.0091812320117,88139644573661100.01723338（中富中铁）净利润销售收入净利润率20097a40&1543459736190.0214124822010&301,6994731222210.01754662720117,239,5464597013430.015748368Netprofitrateishigher,showtheenterprisemarketcompetitionabilityismorestrong,developmentpotentialis
3、greater,strongerprofitability.Thetwocompaniesintotalsalesincomehavenodifference,butthelatternetprofitisbetterthantheformer,strongprofitability.operatingexpenditurelevelofprofitabilityanalysis：（中国性建）2009201020U&307,3996“088,75916055.8910.0228331770・012784808
4、0.0215134242009&644.533a026422089201020114489150314360090500.0225666310>02201849Costprofitrateishigher,showtheenterprisetoobtaintheprofitandthecostissmall,thecostexpensecontrolbetter,strongerprofitability.Theratiobetweenthemarealmostatthesamelevel,butthelat
5、terchangessmallandstable,whiletheformerisoverallbetter.Investmentprofitabilityanalysis：（中国铁建）净利润'总资产平均值总资产报酬率20096,731,7052515459010.02676133820104.316,6363166277330.01363315820117,881,9643866240200.020386638（中国中铁）净利润总资产平均值总资产报酬率2009亿40&154281938429.50.0262
6、757872010&301,6993509396730.0236556320117,239,5464302509490.016826334Costprofitrateishigher,showtheenterprisetoobtaintheprofitandthecostissmall,thecostexpensecontrolbetter,strongerprofitability.Theratiobetweenthemarealmostatthesamelevel,butthelatterchangess
7、mallandstable,whiletheformerisoverallbetter.Solvencyanalysis:shorttermandlongtermsolvency.shorttermsolvency：（中国铁建）流动资产流动负债流动比率20092389087962075952941.15083917120102919247832627376181.111088641■20113603241483187417201.130458065（中国中铁）流动资产流动负债流动比率2009237850046
8、2104999541.12992920720102984716022644001311.12886329120113599021663055710421.17780194Liquidityratio,every1yuancurrentliabilitiesaremuchliquidassetsasrepaymentguarantee.Itreflectsthecompany'scurrentasse
