啤酒花表外事项分析.doc

资产负债表（啤酒花）2003-06-302002-12-31货币资金228,842,880.24395,432,721.96短期投资51,421,767.4546,415,174.35短期投资跌价准备393,325.65短期投资净额51,028,441.8046,415,174.35应收票据520,000.0019,060,000.00应收股利应收利息应收帐款279,363,152.69251,805,300.67其他应收帐款213,574,211.85123,152,962.71坏帐准备52,019,215.71应收帐款净额476,591,145.65374,958,263.38预付帐款478,047,148.17318,717,781.08应收补帖款存货312,618,607.43296,832,235.91存货跌价准备6,447,678.49存货净额306,170,928.94296,832,235.91待摊费用2,858,143.272,359,774.71待处理流动资产净损失一年内到期的长期债权投资15,140.00其它流动资产4,080,000.004,080,000.00流动资产合计1,548,138,688.071,457,871,091.39长期股权投资178,606,156.54170,744,571.64长期债权投资6,451.00其他长期投资长期投资合计178,612,607.54170,744,571.64长期投资减值准备6,451.00长期投资净额178,606,156.54170,744,571.64合并差价931,798.64931,795.63股权投资差额固定资产原值652,142,565.49631,732,982.12累计折旧204,283,807.31187,398,963.95固定资产净值447,858,758.18444,334,018.17工程物资在建工程7,851,165.708,469,874.50固定资产清理待处理固定资产净损失固定资产合计454,919,794.05452,013,762.84无形资产41,949,181.1340,285,538.21开办费长期待摊费用1,048,461.201,325,560.04其它长期资产无形资产及其它资产合计42,997,642.3341,611,098.25递延税款借项资产总计2,224,662,280.992,122,240,524.12短期借款1,055,200,000.001,048,600,000.00应付票据7,000,000.001,979,032.99应付帐款147,795,869.9270,840,262.15预收帐款29,835,483.8039,091,314.19代销商品款应付工资3,861,197.213,698,969.56应付福利费7,346,144.206,927,958.02应付股利4,733,808.204,828,157.40应付税金18,093,168.9523,228,606.62其它应交款640,591.14658,881.04其它应付款157,310,730.92141,537,552.84应付短期债券预提费用5,028,271.123,749,117.09一年内到期的长期负债32,500,000.0042,500,000.00其他流动负债职工奖励及福利基金流动负债合计1,469,345,265.461,387,639,851.90长期借款47,339,968.4747,224,678.47应付债券长期应付款15,253,550.8011,554,000.00住房周转金其他长期负债长期负债合计62,593,519.2758,778,678.47递延税款贷项8,910.008,910.00负债合计1,531,938,784.731,446,418,530.37少数股东权益85,081,167.7280,484,937.04股本367,916,646.00367,916,646.00资本公积金19,701,374.0919,701,374.09盈余公积金185,583,170.18185,557,501.49其中公益金48,157,346.8648,165,903.10未确认的投资损失未分配利润34,432,228.2722,152,625.13股东权益合计607,633,418.54595,328,146.71负债和股东权益合计2,224,662,280.992,122,240,524.12截止2003年11月3日，公司已进行披露的贷款担保总额为79980万元，其中对控股子公司贷款担保总额35480万元；公司因故未按规定履行信息披露义务的对外担保决议总额为98786.07万元。上述对外担保和做出对外担保决议金额总计178766.07万元。啤酒花目前的应收帐款为26484万元,主要是应收的大麦、钢材、饮料产品款；预付帐款为48760万元,主要是预付大麦货款、联营款等；其他应收款为19520万元,主要是支付借款及其他款项。逾期贷款为14005万元。公告称,上述部分事项将对公司的财务状况和经营成果产生重大不利影响。利润及利润分配表2003-06-302003-03-312002-12-31一、主营业务收入主营业务收入414,067,462.31126,171,557.43725,798,711.28折扣与折让主营业务收入净额414,067,462.31126,171,557.43725,798,711.28主营业务成本320,891,313.66101,803,468.02525,832,441.91主营业务税金及附加11,285,342.382,719,072.9318,606,386.01二、主营业务利润主营业务利润81,890,806.2721,649,016.48181,359,883.36其他业务利润4,684,980.59-143,717.4111,352,691.85存货跌价损失营业费用19,353,128.626,824,410.2354,184,897.90管理费用25,538,086.8612,040,678.1449,366,828.17财务费用28,503,809.7412,824,074.8561,855,328.06三、营业利润营业利润13,180,761.64-10,183,864.1527,305,521.08投资收益4,175,575.29168,830.003,260,805.47期货损益补贴收入36,642.001,562,041.47营业外收入2,946,235.1472,383.5818,939,171.90以前年度损益调整营业外支出817,773.33647,009.581,678,842.90分给外单位利润四、利润总额利润总额19,521,440.74-10,589,660.1549,388,697.02所得税3,766,055.11629,205.631,377,708.13应交特种基金少数股东损益3,621,238.40-2,355,529.59-128,772.16职工奖励及福利基金购并利润未确认的投资损失所得税返还五、净利润净利润12,134,147.23-8,863,336.1948,139,761.05年初未分配利润22,298,081.0422,152,625.136,841,666.52盈余公积转入数年初未分配利润调整减少注册资本减少的未分配利润外币报表折算差额股份公司成立前利润分配六、可供分配的利润可供分配的利润34,432,228.2713,289,288.9454,981,427.57提取法定盈余公积金15,759,084.23提取法定公益金9,717,577.33提取职工奖励福利基金七、可供股东分配的利润可供股东分配的利润34,432,228.2713,289,288.9429,504,766.01应付优先股股利提取任意盈余公积金7,352,140.88应付普通股股利转作股本的普通股股利八、未分配利润未分配利润34,432,228.2713,289,288.9422,152,625.13现金流量表2003-06-302003-03-312002-12-31一、经营活动产生的现金流量销售商品、提供劳务收到的现金397,519,692.85181,329,594.001,059,920,825.48收取的租金收到的增值税销项税款和退回的增值税款收到的除增值税以外的其它税费返还收到的其它与经营活动有关的现金54,628,782.8544,437,033.9412,676,603.70经营活动产生的现金流入小计452,185,117.70225,766,627.941,073,909,211.09购买商品、接受劳务支付的现金219,167,954.18337,119,094.53836,975,554.65经营租赁所支付的现金支付给职工以及为职工支付的现金25,606,710.199,146,969.6134,650,582.18支付的增值税款支付的所得税款支付的除增值税、所得税以外的其它税费支付的其它与经营活动有关的现金281,514,573.82126,224,111.33159,028,648.19经营活动产生的现金流出小计563,664,427.55491,582,429.841,108,368,277.28经营活动产生的现金流量净额-111,479,309.85-265,815,801.90-34,459,066.19二、投资活动产生的现金流量收回投资所收到的现金10,765,140.005,015,140.00133,950,000.00分得股利或利润所收到的现金取得债券利息收入所收到的现金处置固定资产、无形资产和其它长期资产而收回的现金净额59,900.0016,000.007,255,976.68收到的其它与投资活动有关的现金投资活动产生的现金流入小计14,039,570.395,114,970.00145,025,780.75购建固定资产、无形资产和其它长期资产所支付的现金5,616,065.771,409,889.2528,328,906.27权益性投资所支付的现金债权性投资所支付的现金支付的其它与投资活动有关的现金500,000.00投资活动产生的现金流出小计37,377,833.221,909,889.25117,247,206.27投资活动产生的现金流量净额-23,338,262.833,205,080.7527,778,574.48三、筹资活动产生的现金流量吸收权益性投资所收到的现金子公司吸收少数股东权益性投资收到的现金发行债券所收到的现金借款所收到的现金460,800,000.00170,000,000.001,107,600,000.00收到的其它与筹资活动有关的现金1,497,366.7211,556,888.70筹资活动产生的现金流入小计462,297,366.72170,000,000.001,119,156,888.70偿还债务所支付的现金464,100,000.00127,500,000.00958,150,000.00固定资产发生筹资费用所支付的现金分配股利或利润所支付的现金子公司支付少数股东的股利偿付利息所支付的现金融资租赁所支付的现金减少注册资本所支付的现金子公司依法减资支付给少数股东的现金支付的其它与筹资活动有关的