八年级简要会计报表的解释.doc

n 掌握NE5000E/80E/40E产品的体系结构n 掌握NE5000E/80E/40E的单板构成n 掌握NE5000E/80E/40E换板操作n 了解NE5000E/80E/40E升级操作简要会计报表（一）资产负债表编制单位：无锡商业大厦股份有限公司 单位：元资 产合并报表母公司报表2001-12-312001-12-312000-12-311999-12-31流动资产: 货币资金82,748,275.8761,857,023.0440,059,943.0033,657,785.95 应收账款4,225,066.971,792,306.9721,778,910.4226,545,964.52 其他应收款529,379.267,863,279.2617,435,543.276,310,662.52 预付账款60,540,935.6835,088,060.6634,707,751.873,017,467.86 存 货68,122,874.5944,556,094.1952,210,009.1657,885,656.04流动资产合计216,166,532.37151,156,764.12166,192,157.72127,417,536.89长期投资:- 长期股权投资10,524,977.3516,960,338.4810,276,761.476,991,445.81长期投资合计10,524,977.3516,960,338.4810,276,761.476,991,445.81固定资产:- 固定资产原价145,319,235.79136,297,223.92133,338,889.61130,750,536.40 减：累计折旧56,396,694.9656,238,924.8045,220,592.1935,704,246.24 固定资产净值88,922,540.8380,058,299.1288,118,297.4295,046,290.16减：固定资产减值87,403.0087,403.00 固定资产净额88,835,137.8379,970,896.1288,118,297.4295,046,290.16 在建工程434,729.42394,480.321,071,971.021,352,000.00固定资产合计89,269,867.2580,365,376.4489,190,268.4496,398,290.16无形资产及其他资产:- 无形资产-74,250.00173,250.00 长期待摊费用6,085,181.115,386,574.509,459,537.0713,319,620.00无形资产及其他资产合计6,085,181.115,386,574.509,533,787.0713,492,870.00资产总计322,046,558.08253,869,053.54275,192,974.70244,300,142.86资产负债表（续）编制单位：无锡商业大厦股份有限公司 单位：元负债和股东权益合并报表母公司报表2001-12-312001-12-312000-12-311999-12-31流动负债: 短期借款50,000,000.0049,000,000.0049,000,000.0045,000,000.00 应付票据54,000,000.0019,500,000.002,800,000.0014,237,553.00 应付帐款52,167,122.1650,987,066.6069,231,791.9972,582,534.35 预收帐款15,690,495.306,759,459.8015,668,959.032,371,746.89 应付工资4,255,193.544,255,193.544,255,193.544,255,193.54 应付福利费20,723.92529.62165,110.52 应付股利6,868,996.106,868,996.1037,779,478.551,560,000.00 应交税金2,251,210.842,080,174.645,980,043.136,412,206.95 其他应交款627,977.38298,164.38351,602.06189,318.69 其他应付款13,770,708.033,444,729.494,338,444.082,993,832.57 预提费用92,482.5092,482.5095,529.5086,400.00流动负债合计199,744,909.77143,286,796.67189,666,152.40149,688,785.99长期负债:- 长期借款6,587,047.96-长期负债合计6,587,047.96-负债合计206,331,957.73143,286,796.67189,666,152.40149,688,785.99 少数股东权益4,699,383.48-股东权益:- 股本68,689,961.0068,689,961.0068,689,961.0068,689,961.00 股本净额68,689,961.0068,689,961.0068,689,961.0068,689,961.00 资本公积24,333.0024,333.0013,398.600.32 盈余公积17,514,036.8517,232,423.5010,881,637.745,174,010.15 其中：法定公益金8,674,650.868,580,779.745,421,343.612,581,870.59 未分配利润24,786,886.0224,635,539.375,941,824.9620,747,385.40股东权益合计111,015,216.87110,582,256.8785,526,822.3094,611,356.87负债和股东权益总计322,046,558.08253,869,053.54275,192,974.70244,300,142.86（二）利润及利润分配表编制单位：无锡商业大厦股份有限公司 单位：元项 目合并报表母公司报表2001年度2001年度2000年度1999年度一、主营业务收入1,176,381,461.52754,412,803.76856,792,831.64800,823,552.95 减：主营业务成本1,047,191,686.19637,515,460.48740,056,545.70682,356,410.58 主营业务税金及附加3,391,888.743,349,674.223,283,522.732,860,701.48二、主营业务利润125,797,886.59113,547,669.06113,452,763.21115,606,440.89 加：其他业务利润1,470,232.191,470,232.192,503,241.472,270,999.93 减：营业费用32,716,172.4028,231,640.8526,498,996.2528,769,276.61 管理费用41,692,317.2039,467,978.5540,353,678.2140,597,892.38 财务费用3,154,509.282,729,824.533,643,113.324,313,400.01三、营业利润49,705,119.9044,588,457.3245,460,216.9044,196,871.82 加：投资收益961,179.782,639,227.06-1,038,082.62-275,783.62 营业外收入57,316.1557,316.15817,822.38169,628.40 减：营业外支出2,039,876.602,029,286.331,852,155.501,714,666.53四、利润总额48,683,739.2345,255,714.2043,387,801.1642,376,050.07 减：所得税14,941,572.5113,342,217.9314,706,255.4614,715,494.88 少数股东损益1,395,710.45-五、净利润32,346,456.2731,913,496.2728,681,545.7027,660,555.19 加：年初未分配利润5,941,766.075,941,824.9620,747,385.40-1,383,850.64 减：股份公司未分配利润折为股本24,868.67六、可供分配的利润38,288,222.3437,855,321.2349,428,931.1026,251,835.88 减：提取法定盈余公积3,379,054.833,191,349.632,868,154.572,766,055.52 提取法定公益金3,253,285.393,159,436.132,839,473.022,738,394.96七、可供股东分配的利润31,655,882.1231,504,535.4743,721,303.5120,747,385.40 减：应付普通股股利6,868,996.106,868,996.1037,779,478.55八、未分配利润24,786,886.0224,635,539.375,941,824.9620,747,385.40（三）现金流量表编制单位：无锡商业大厦股份有限公司 单位：元项 目合并报表母公司报表2001年度2001年度2000年度一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金1,397,165,844.53896,739,044.871,021,967,223.93 收到的税费返还43,234.22- 收到的其他与经营活动有关的现金714,502.96548,004.821,462,248.20现金流入小计1,397,923,581.71897,287,049.691,023,429,472.13 购买商品、接受劳务支付的现金1,221,076,683.02741,843,375.29903,373,499.46 支付给职工以及为职工支付的现金26,245,642.9825,888,339.4025,921,396.10 支付的各项税费42,742,953.8741,520,748.6443,043,833.79 支付的其他与经营活动有关的现金30,985,826.3919,065,735.0237,936,729.78现金流出小计1,321,051,106.26828,318,198.351,010,275,459.13 经营活动产生的现金流量净额76,872,475.4568,968,851.3413,154,013.00二、投资活动产生的现金流量： 收回投资所收到的现金700,000.00700,000.0020,000.00 取得投资收益所收到的现金126,666.67126,666.67现金流入小计826,666.67826,666.6720,000.00 购建固定资产、无形资产和其他长期资产所支付的现金5,530,671.582,180,525.283,500,017.84 投资所支付的现金3,860,082.224,860,082.224,330,000.00现金流出小计9,390,753.807,040,607.507,830,017.84 投资活动产生的现金流量净额-8,564,087.13-6,213,940.83-7,810,017.84三、筹资活动产生的现金流量： 借款所收到的现金59,970,608.1554,000,000.0054,000,000.00 收到的其他与筹资活动有关的现金-现金流入小计59,970,608.1554,000,000.0054,000,000.00 偿还债务所支付的现金56,068,078.4854,000,000.0050,000,000.00 分配股利、利润或偿付利息所支付的现金41,513,955.0840,957,830.472,941,838.11现金流出小计97,582,033.5694,957,830.4752,941,838.11 筹资活动产生的现金流量净额-37,611,425.41-40,957,830.471,058,161.89四、现金及现金等价物净增加额30,696,962.9121,797,080.046,402,157.05现金流量表（续）编制单位：无锡商业大厦股份有限公司 单位：元项 目合并报表母公司报表2001年度2001年度2000年度补充资料：1、将净利润调节为经营活动的现金流量： 净利润32,346,456.2731,913,496.2728,681,545.70 加：少数股东损益1,395,710.45 加：计提的资产减值准备-2,490,637.16-2,288,740.1756,625.37 固定资产折旧9,505,468.929,348,