2011年度决算财务情况说明书.docx

2011年度决算财务情况说明书为了落实XX财务处2011年12月31日下午关开做好XX公司2011年度财务决算的会议精神，为了更好的反应我公司2011年度的财务状况和经营成果，全面了解我公司的基本情况，详细掌握我公司的财务信息；同时为了2012年更好的强化内部管理,创新经营机制,深挖内部潜力,全面落实责任，严格考核奖惩，进一步理顺经营管理秩序，使企业更好的生存发展下去，结合我矿实际，我矿各相关人员真实、认真、细致、合理地完成了2011年度的财务决算工作。现将我公司的财务状况和经营成果详细说明。一、 企业基本情况会计科目结转对账表XX 附表01 金额单位：元会计科目结转对账表会计期间：2011.062011.122012年（结转上年）科目编码科目名称期初余额本期发生额期末余额（结转下年）期初余额（结转下年）借方贷方借方贷方借方贷方借方贷方1001库存现金00384204738190342301302301301002银行存款0047205614.2846839480.29366133.990366133.990100201 矿区建行0047205614.2846839480.29366133.990366133.99010020101 基本户0025781449.0825415315.09366133.990366133.99010020102 验资户0021424165.221424165.200001004结算中心存款003161879030720943.24897846.760897846.760100401 513003161879030720943.24897846.760897846.7601122应收账款0051645925600600043600804360081221其他应收款00582439.48683534.760101095.280101095.28122104 暂付款00576627.5571370.15257.405257.40122105 留抵税额005811.98112164.660106352.680106352.681403原材料006898640.625819972.421078668.201078668.20140301 木材00446485.6401762.244723.4044723.40140302 支护用品003950370.993639613.9931075703107570140303 火工用品008911.1126006311.1106311.110140304 大型材料00827154.51639963.25187191.260187191.260140305 配件00754532.36597862.85156669.510156669.510140306 专用工具00295220.27119090.51176129.760176129.760140308 劳保用品0015527.610889.14638.504638.50140309 建工材料0058458584580000140310 油脂及乳化液0052202.4852202.480000140312 其他材料00489777.7297530.04192247.660192247.66014031201 其他材料00276503.788641.04187862.660187862.66014031202 低值易耗品0021327420888943850438501405库存商品0014379362.8111785348.082594014.7302594014.730140501 原煤0014379362.8111785348.082594014.7302594014.7301601固定资产0035664331.89035664331.89035664331.890160101 生产用固定资产0035664331.89035664331.89035664331.89016010101 房屋0027252120272521202725212016010102 地面建筑物0017324740173247401732474016010103 矿井建筑物0020752293020752293020752293016010104 动力设备002300701.7102300701.7102300701.71016010105 传导设备001423447.101423447.101423447.1016010106 生产设备005926542.0405926542.0405926542.04016010108 工具仪器生产管理用具00803662.040803662.040803662.0401602累计折旧0002805700.9502805700.9502805700.95160201 生产用固定资产0002805700.9502805700.9502805700.9516020101 房屋00047306.52047306.52047306.5216020102 地面建筑物00066056.05066056.05066056.0516020103 矿井建筑物0002146789021467890214678916020104 动力设备000114206.820114206.820114206.8216020105 传导设备00059699.81059699.81059699.8116020106 生产设备000306210.380306210.380306210.3816020108 工具仪器生产管理用具00065432.37065432.37065432.371701无形资产00526560005265600052656000170101 采矿权价款005265600052656000526560001702累计摊销00063550206355020635502资产小计00150621418.1108710115.745889608.573978306.2345889608.573978306.232202应付账款002400081.044229860.6701829779.6301829779.632211应付职工薪酬003807537.275226174.5201418637.2501418637.25221101 工资00378839350317860124339301243393221105 工会经费0019144.27100635.72081491.45081491.45221106 教育经费00075476.8075476.8075476.8221107 社保0001317601317601317622110701 养老0006450064500645022110702 医疗0002400024000240022110703 失业0002976029760297622110704 工伤00013500135001350221108 住房公积金00036000360003600221110 企业年金000150001500015002221应交税费001133271.021552936.870419665.850419665.85222101 应交税金00955330.741226724.230271393.490271393.4922210101 增值税00702445.38768594.19066148.81066148.812221010101 进项税额00557565.990557565.990557565.9902221010102 销项税额000762782.210762782.210762782.212221010104 进项税额转出0005811.9805811.9805811.982221010106 未交增值税00144879.390144879.390144879.39022210103 城建税001447.772110.280662.510662.5122210104 资源税0025169.2848039.92022870.64022870.6422210107 印花税0011417.412034.240616.840616.8422210108 个人所得税00380046488202687802687822210109 企业所得税00176846.91331063.60154216.690154216.69222102 其他应交款00177940.28326212.640148272.360148272.3622210201 教育费附加004343.326330.8401987.5201987.5222210202 矿产资源补偿费00235794414102056202056222210203 价格调节基金00125846.4240199.60114353.20114353.222210204 地方教育附加002895.554220.5701325.0201325.0222210205 工会经费009099.6519144.27010044.62010044.6222210206 残疾人就业保障金0012176.3612176.3600002241其他应付款0024814126.3131003244.7606189118.4506189118.45224101 上级拨入资金0002550000025500000255000022410104 流动资金00025500000255000002550000224102 合作人002397940027949151.4303969751.4303969751.4322410201 股权款00239736002407312909952909952922410202 代垫款0058001426022.4301420222.4301420222.4322410203 铺底流动资金00024500000245000002450000224103 待抵扣税款00834726.31445401.33389324.980389324.980224104 合作方承担00052800052800052800224105 社保0002992029920299222410501 养老保险0001600016000160022410502 医疗保险0004000400040022410503 失业保险00099209920992224106 住房公积金00024000240002400224107 企业年金00050005000500负债小计0032155015.6442012216.8209857201.1809857201.184001实收资本00042000000042000000042000000400102 国有法人资本00021420000021420000021420000400103 个人资本000205800000205800000205800004103本年利润0010537568.8410537568.8400004104利润分配0010537568.84010537568.84010537568.840410401 未分配利润0010537568.84010537568.84010537568.8404301专项储备004604063771005916700591670430101 维简费用00012461001246100124610430102 安全费用00051310005131000513100430106 培训费00460400460400460400权益小计0021121177.6853175278.8410537568.844259167010537568.84425916705001生产成本0014379362.8114379362.810000500101 材料005811010.075811010.07000050010101 木材00401762.2401762.2000050010102 支护用品003639613.993639613.99000050010103 火工用品0026002600000050010104 大型材料00639963.25639963.25000050010105 配件00597862.85597862.85000050010106 专用工具00119090.51119090.51000050010107 自用煤00199926.65199926.65000050010108 劳保用品0010889.110889.1000050010109 建工材料001928819288000050010110 油脂及乳化液0052202.4852202.48000050010112 其他材料00127811.04127811.0400005001011201 其他材料0085052.0485052.0400005001011202 制造费用0042759427590000500102 应付职工薪酬004051104.914051104.91000050010201 工资（含津贴、补贴等）0039141113914111000050010204 其他薪酬00136993.91136993.9100005001020401 工会经费0078282.2278282.2200005001020402 职工教育费0058711.6958711.690000500103 电费00650957.99650957.990000500104 折旧费002768383.652768383.650000500105 安全费用005131005131000000500106 维简费用001246101246100000500109 修理费0026001.7126001.710000500111 其他支出00434194.48434194.48000050011105 办公费001757.81757.8000050011109 租赁费00167746.05167746.05000050011110 试验检验费00149900149900000050011120 其他00114790.63114790.6300005101制造费用00608916.2608916.20000510101 材料及低值易耗品0042759427590000510102 应付职工薪酬00225467.51225467.51000051010201 工资（含津贴、补贴等）00217843217843000051010204 其他薪酬007624.517624.5100005101020401 工会经费004356.864356.8600005101020402 职工教育经费003267.653267.650000510104 折旧费0017068.5517068.550000510109 修理费0026001.7126001.710000510111 其他支出00297619.43297619.43000051011101 办公费001757.81757.8000051011104 租赁费003117131171000051011105 试验检验费00149900149900000051011110 水费003128031280000051011111 设计制图费0068706870000051011114 其他费用0076640.6376640.630000成本小计0014988279.0114988279.0100006001主营业务收入004414181.194414181.1900006401主营业务成本0011597792.8311597792.8300006403营业税金及附加00133988.61133988.6100006601销售费用00243597.09243597.090000660101 运输装卸费0060049600490000660107 应付职工薪酬00169713.09169713.09000066010701 工资（含津贴、补贴等）00163974163974000066010704 其他薪酬005739.095739.0900006601070401 工会经费003279.483279.4800006601070402 职工教育经费002459.612459.610000660111 其他001383513835000066011101 柴油00138351383500006602管理费用002604076.222604076.220000660201 材料及低值易耗品00245198.7245198.70000660202应付职工薪酬001005356.521005356.52000066020201 工资（含津贴、补贴等）00953701953701000066020203 社会保险费00131761317600006602020301 养老保险006450645000006602020302 医疗保险002400240000006602020303 失业保险002976297600006602020304 工伤保险0013501350000066020204 其他薪酬0033379.5233379.5200006602020401 工会经费0019074.0219074.0200006602020402 职工教育经费0014305.514305.5000066020205 住房公积金0036003600000066020206 企业年金00150015000000660204 折旧费0037317.337317.30000660205 修理费00669066900000660206 其他支出001309513.71309513.7000066020601 办公费00585565855600006602060101 办公费00354133541300006602060102 银行手续费005029502900006602060103 其他0081481400006602060105 通讯费001730017300000066020602 会议费00400400000066020603 业务招待费0021642021642000006602060301 烟00873808738000006602060302 酒00208022080200006602060303 餐饮00992789927800006602060304 其他0089608960000066020605 排污费003405934059000066020609 中价机构审计费002100021000000066020613 运输费00326933269300006602061301 油00194901949000006602061302 过路费、停车费0086386300006602061303 修理费001330133000006602061320 其他001101011010000066020618 设计制图费0073807380000066020622 税金00190233.84190233.8400006602062204 印花税0012034.2412034.2400006602062205 价格调节基金00178199.6178199.6000066020626 “两权”价款摊销00635502635502000066020627 矿产资源补偿费003285432854000066020628 其他0080415.8680415.8600006602062801 福利费00377163771600006602062802 培训费00111701117000006602062803 残疾人就业保障金0012176.3612176.3600006602062830 其他0019353.519353.500006603财务费用00-5479.88-5479.880000660301 利息收入00-5479.88-5479.8800006711营业外支出0046711.5646711.560000671101 罚款支出0045000450000000671105 税收罚款、滞纳金001711.561711.5600006801所得税费用00331063.6331063.60000损益小计0019365931.2219365931.220000合计00238251821.63238251821.6356427177.4156427177.4156427177.4156427177.411、 资产结构2011年年末资产余额为42347310.34元，年初数0，结转2012年度数值为42347310.34元。其中：1) 、现金2011年年末余额为23013元，结转2012年数值为23013元。2011年期末余额收入支出3837619-381460623013元收入备用金+工资 120000+3717619 3837619.00元 支出工资+材料+日常零星支出 3717619+3080.5+93906.5 3814606.00元2）、银行存款：基本户2011年年末余额为366133.99元，结转2012年数值为366133.99基本户余额收入支出 25781449.08-25415315.09 366133.99元收入实收资本+利息+内行转入21420000+5479.88+4355969.225781449.08元支出转内行+手续费+税金+工资+业务招待费+材料+水费+其他 20920000+3161+575705.03+3717619+139365.5+9408+50056.56 25415315.09元3）、内行513账户2011年度期末余额为897846.76元，结转2012年数值为897846.76元。内行2011年度期末余额收入支出 31520600-30622753.24 897846.76元收入基本户转入+资本金+煤款20920000+2450000+560060031520600.00元支出付合作人+购料+固定资产+电费+水费+转基本户+其他 21523600+3939849.04+62229+627226.00+21872+4355969.2+92008 30622753.24元4）、货币资金账户现金流量说明、销售收入5600600.00元煤款直接进内行账，其金额和现金流量表中“销售商品、提供劳务收到的现金”相一致；、收到的其他与经营活动有关的现金基本户利息5479.88元；与现金流量表中“收到的其他与经营活动有关的现金”相一致；、购买材料（包括电费、水费等）用现金购入+基本户购入（包括水费）+内行账户购入（材料、电费、水费）3080.5+148773.5+4588947.04 4740801.04元其金额与现金流量表中“购买商品、接收劳务支付的现金”相一致；、工资3717619.00元其金额与现金流量表中“支付给职工以及为职工支付的现金”相一致注：个人所得税38004.00元做入了已交的税费里面；、支付的各项税费 企业所得税+增值税+城建税+资源税+印花税+教育费附加+地方教育附加+工会经费+矿交资源补偿费+价格调节基金+残疾人就业保障金+个人所得税 176846.91+144879.39+1447.77+25169.28+11417.4+4343.32+2895.55+9099.65+23579+125.846.4+12176.36+38004 575705.03元明细表如下：应上交及应弥补款项表附表022011-12-31单位：元项 目行次年初未交数本年应交数本年已交数本年减免或抵退的税费数期末未交数列 次12345一、应交税金合计1604,276.24359,760.75244,515.491、企业所得税2331,063.60176,846.91154,216.69 其中：上缴省财政所得税32、增值税4211,028.20144,879.3966,148.81 其中：应抵扣固定资产增值税5 煤炭产品应交的增值税63、营业税74、消费税85、城市维护建设税92,110.281,447.77662.516、资源税1048,039.9225,169.2822,870.647、房产税118、土地使用税129、车船使用税1310、印花税1412,034.2411,417.40616.8411、耕地占用税1512、其他税金16二、其他应交款17326,212.64177,940.28148,272.361、教育费附加186,330.844,343.321,987.522、矿产资源补偿费1944,141.0023,579.0020,562.003、价格调节基金20240,199.60125,846.40114,353.204、地方教育附加214,220.572,895.551,325.025、工会经费2219,144.279,099.6510,044.626、残疾人就业保障金2312,176.3612,176.360.004、其他（21行+22行+23行）2435,541.2024,171.5611,369.64企业负担税费合计25930,488.88537,701.03392,787.85三、个人所得税2664,882.0038,004.0026,878.00四、累计27995,370.88 575,705.03 419,665.85 已交税金金额与现金流量表中“支付的各项税费”相一致；、支付的其他与经营活动有关的现金119132.06元、以货币资金购入的固定资产62229元，其数值与现金流量表中“购建固定资产、无形资产和其他长期资产所支付的现金”相一致；、实收资本（以货币资金形式） 郑新货币资金的投入+合作人货币资金的投入 21420000+2450000 23870000.00元其数值与现金流量表吸收投资所收到的现金相一致；、流动资金2550000.00元，属于郑新公司注入，与现金流量表的“借款所收到的现金”的数值相一致； 、已付合作人的51%的股权款 第一次付款+第二次付款+第三次付款+修路款+最后一次付款 6400000+6000000+2450000+2000000+（3000000+1673600） 21523600元注：我公司注册资本为42000000元， 合作方的评估资产为42203129元，其中实物评估资产为36937529元，采矿权价款为5265600元。做账时的会计分录如下：借：原材料木材 38316.00 支护用品 503014.00 大型材料 545790.00 配件 47302.00 专用工具 235351.00 油脂及乳化液 28497.00 其他材料 175796.00 低值易耗品 208889.00固定资产生产用固定资产房屋 2725212.00 地面建筑物 1732474.00 矿井建筑物20752293.00 动力设备 2282800.00 传导设备 1132717.00 生产设备 5774354.00 工具仪器生 产管理用具 754724.00无形资产 5265600.00贷：实收资本个人资本 18130000.00 其他应付款合作人股权款 24203129.00 合作方评估资产比注册资本多了203129.00元，下附评估资产汇总表资产评估入账汇总表 2011年06月24日金额单位：元附表03项目评估原值评估净值入账价值备注1 固定资产房屋2,977,900.00 2,725,212.00 2,725,212.00 2 地面建筑物1,891,800.001,732,474.001,732,474.003 矿井建筑物36,599,600.00 20,752,293.00 20,752,293.00 4 动力设备2,614,880.002,282,800.002,282,800.005 传导设备1,232,720.001,132,717.001,132,717.006 生产设备7,809,600.00