{财务管理财务报表}财务报表制作实验指导书

1、财务管理财务报表财务报表制作实验指导书20XX年XX月精心制作您可以自由编辑0浪晅脛啓忙迤6,012,898,271.5311,911,822,014.10158,475,403.303,116,690,449.54434,106,518.6115,649,029,806.382,670,459,409.721,485,194,494.081,643,975,904.57124,352,528.295,974,961,768.126,064,191,932.362,164,211,422.004,085,780,519.384,903,788,39&049,455,322,684.824,76

2、6,757,763.4612,329,220,780.58144,434,295.512,826,044,875.68435,340,437.8515,823,98&740.821,304,930,224.821,832,073,996.941,972,514,303.55245,740,156.745,755,367,554.955,777,079,839.432,164,211,422.004,135,889,950.064,903,788,398.049,790,994,643.755,301,543,549.22llr986r581r402.48242,855,763.602,602,

3、467,143.16lr668f293,781.4516,830,273,627.942.42&180,704.28匕90&218,548.132,228,385,070.65609,006,480.677现57&627.207,329,289,634.45匕89&211,418.003,265,943,182.723,537,087,664.659f217f355,352.65a11+Z.如柑邹歩盅2001-12-311,645,515,7371,104,315,6182,880,707,5995,941,300,28214,246,648,968152,021,7842,764,218,9

4、14450,824,10917,637,511,66585,000,0002,436,101,4612,063,755,024127,977,6474,876,743,3124,885,314,7872,164,211,4224,065,160,8052002-12-311,005,119,1921,181,412,6834,220,20&9757,192,873,90915,259,091,037139,135,3942,802,333,572451,725,01718,670,367,2521,621,553,6602,355,881,2312,074,397,958244,421,659

5、5,727,621,8965,733,597,9552,164,211,4224,080,757,4332003-12-31959,820,5032,522,373,1674,985,133,4657,005,589,93217,537,495,96839,259,1663,336,785,700441,599,50521,364,288,9082,706,01&9682,854,239,9642,161,647,004204,874,0488,090,779,853& 175,309,9022,164,211,4224,081,366,565y血魁1盈余公积4,903,788,3984,86

6、0,047,8044,829,684,182股东权益合计13,132,119,53412,926,246,50212,741,313,931利润表1报育期2006-12-312005-12-312004-12-31主营业务收入：18,757,318,138.2015.061,115,479.16llf538f698f111.04减:主营业务成本15,846,546,554.1112,619,063,635.769r886r619f828.08主营业务利润：2,863,287,733.662,409,245,382.72lr633f720r341.52主营业务利润信业利润总907.11779.4

7、6(46.59)额加:其他业务利润8&327,285.1119,042,401.6813f560r955.15其他业务利润俸业利润27.986.16(0.39)减:营业费用1,884,567,822.701,665,960,047.13lr110f906r218.26减:管理费用595,992,249.52340,435,224.084f021,469f662.83减:财务费用155,404,885.67112,799,018.4321,685,612.74营业利润：315,650,060.88309,093,494.76(3,506,780,197.16)加:投资收益79,787,073.4

8、3(52,915,845.10)(169771,291.82)投资收益/利润总额19.61(17.75)4.62加:营业外收入14,625,083.7342,640,069927f739f277.41减:营业外支出3,786,699.943,310,876.477,603,380.51利润总额：406,876,823.10298,117,778.41(3,672,382,717.56)减:所得税17,468,182.605,367,908.4114f105f349.28减:少数股东损益83,501,206.497,713,201.01(5,367,686.63)净利润：305,907,434.

9、01285,036,668.99(3,681,120,380.21)加:年初未分配利润(1,412,856,426.29)(1,697,893,095.28)lf983f227f284.93可供分配的利润：314,957,675.70(1,412,856,426.29)(1,697,893,095.28)减:提取法走盈余公积29,997,468.47减:提取法定公益金可供股东分配的利润：284,960,207.23(1,412,856,426.29)(1,697,893,095.28)未分配利润：284,960,207.23(1,412,856,426.29)(1,697,893,095.28

10、)利润表2报育期2003-12-312002-12-312001-12-31主营业务收入：14,133,195,502.3812,585,184,715.409,514,61 &511.62减:主营业务成本12,082,643,144.1010,710,749,849.738,321,104,995.35主营业务利润：2,043,593,237.361,848,444,949.031,135,595,348.27主营业务利润信业利润总1J20.621,450.425,233.22额加:其他业务利润55,679,978.5465,746,307.3586,882,510.11其他业务利润俸业利润

11、30.5351.59400.39减:营业费用1,385,800,686.811,414,260,318.101,033,540,638.77减:管理费用460,460,831.49356,030,602.60245,531,967.42减:财务费用70,648,557.0416,458,49&92(78,294,478.93)营业利润：182,363,140.56127,441,836.7621,699,731.12加:投资收益33,106780.1077,646,698.38120,262,292.00投资收益/利润总额12.4137.58107.75加:营业外收入42,417,081.44

12、3,14&59&108,773,691.89减:营业外支出721,700.542,336,360.9442,640,496.25利润总额：266,786,702.73206,633,006.00111,607,618.22减:所得税59,711,989.8630,790,453.8721,676,140.80减:少数股东损益1,336,676.48(360,151.93)1,395,602.65净利润：205,738,036.39176,202,704.068&535,874.77加:年初未分配利润1,821,229,842.861,676,764,112.421,610,376,007.01

13、可供分配的利润：2,026,967,879251,852,966,816.481,69&911,881.78减:提取法走盈余公积21,870,297.1615,868,486.818,327,180.42减:提取法走公益金21,870,297.1615,868,486.818,327,180.42可供股东分配的利润：1,983,227,284.931,821,229,842.861,682,257,520.94未分配利润：1,983,227,284.931,821,229,842.861,682,257,520.94现金流呈表1报舌期2006-12-312005-12-312004-12-31

14、一、经营活动产生的现金流重：销售商品、提供劳务收到的现金22,983,117,51515,877,726,51815,682,822,863收到的税费返还167,876,71469,675,169512,987,751收到其他与经营活动有关现金108,121,781146,523,5619,125,688（经营）现金流入小计23,259,116,01016,093,925,24816,204,936302购买商品、接受劳务支付的现金19,797,457,83312,103,511,98813,594,843,205支付给职工以及为职工支付的现金1,073,661,692682,140,1885

15、78,545,894支付的各项税费354,695,872257724,141262,414,379支付的所得税款支付其他与经营活动有关现金1,647,760,6861,629,198,1191,008,674,923（经营）现金流出小计22,873,576,08314,672,574,43615,444,478,400经营活动产生的现金流量净额385,539,9271,421,350,812760,457,902二.投资活动产生的现金流重：收回投资所收到的现金309,169,667129,792,504796,406,811取得投资收益所收至J的现金4,637,812959,86611,263

16、,614分得股利或利润收到的现金处置固定资产、无形资产和其他长期资产收回的现金净额16,988,160106,846,0418,248,614收到其他与投资活动有关现金21,764,5631,392,793,5851,211,875,020投资）现金流入小计352,560,2021,630,391,9962,027,794,059购建固走资产、无形资产.其他长期资产所支付的现金426,448,880188,465,403206,952,286投资所支付的现金299,668,811107,024,498393,017,808其中:权益性投资所付现金支付其他与投资活动有关现金1,390,0002,

17、255,200,0001,237717390（投资）现金流出小计727,507,6922,550,689,9001,837,687,484投资活动产生的现金流重净额(374,947,489)(920,297,904)190,106,575三、筹资活动产生的现金流重：吸收投资所收到的现金15,691,000117,647,67763,303,000其中:吸收权益性投资所收到的现金再其中:子公司吸收少数股东权益性投资所收到的现金15,691,000117,647,67763,303,000借款所收到的现金3,108,853,7923,041,378,5035,291,587,53021,764,5

18、631,392,793,5851,211,875,020（萼资）现金流入小计3,124,544,7923,176,103,4135355,182,657偿还债务所支付现金2,029,383,9574,411,980,2065,322,526,420筹资费用所支付的现金分配股利利润或偿付利息所支何的现金82,466,57976,255,04163,294,194其中:分配股利或利润所付现金支付其他与萼资活动有关现金10,349,90013,316,973（筹资）现金流出小计2,122,200,4354,501,552,2215,385,820,614筹资活动产生的现金流重净额1,002,344,

19、357(1,325,448,808)(30,637,957)四、汇率变动对现金的影响：汇率变动对现金的影响(11,669,548)(12,214,907)23,763,166五、现金及等价物净瑁加额：现金及现金等价物净瑁加额1,001,267,247(836,610,807)943,689,686附注：1 将净利润调节为经营活动的现金流量：净利润305,907,434285,036,669(3f681f120f380)加:少数股东损益83,501,2067,713,201(5f367f687)加:计提的资产减值准备(83,971,109)(158,129,568)3,743,228,199加:

20、坏账准备或转销坏账加:固定资产折旧354,904,379348,434,682339,822,926加:无形资产摊销28,006,90012,666,92810,281755加:长期侍摊费用摊销32,349,38519,986,5823,831,479加:待摊费用的减少（减:瑁加）(6,257,199)(986,997)896,175加:预提费用的堵加（减:减少）176,321,080(61,446,198)(12f055f899)加:处置固定资产、无形资产、其他长期资产损失(8,507,201)(41,864,526)4,648,687加:固走资产报废损失6,632加:财务费用116,398

21、,03445,808,09628,734,330投资损失（减:收益）(79,787,073)52,915,845169,771,292加:递延税款贷项（减:借项）(738,877)加:存货的减少（减:瑁加）(522,834,077)1,352,484,205(6f476f840)加:经营性应收项目减少（减:瑁加）824,945,077(1,523,863,714)2,809,683,653加:经营彳生应付项目堵加（减:减少）(835,436,908)1,083,327,852(2f645f419f286)其他(500)（附注）经营活动产生的现金流重净额385,539,9271,421,350,

22、812760,457,9022 不涉及现金收支的投资和萼资活动：3 现金及现金等价物净增加情况：现金期末余额2,254,221,9371,248,738,5182,065,297,311减:现金期初余额1,252,954,6902,065,2973111,121,607,625（附注）现金及现金等4介物净瑁加额1,001,267,247(836,610,807)943,689,686现金流呈表2报吿期2003-12-312002-12-312001-12-31一、经营活动产生的现金流重：销售商品、提供劳务收到的现金14,657,858,25813,305,005,5439r911f847f06

23、2收到的税费返还119,563,315138,768,476收到其他与经营活动有关现金16,508,75429,824,963252,252,460（经营）现金流入小计14,793,930,32713,473,59&98210,164,099,522购买商品、接受劳务支付的现金13,616,132,43314,271,901,3226r936r702,669支付给职工以及为职工支付的现金638,244,089662,169,135379,174,403支付的各项税费156,027,283472,088,887支付的所得税款626,565,071支付其他与经营活动有关现金1,127,552,62

24、11,055,396,542848,222,870（经营）现金流出小计15,537,956,42616,461,555,884&790.665/)13经营活动产生的现金流量净额(744Q26Q99)(2,987,956,902)1,373,434,510二.投资活动产生的现金流重：收回投资所收到的现金1,187,849,760824,134,1681,678,969,146取得投资收益所收到的现金83,062,61966,378,184分得股利或利润收5U的现金164,346,962处置固左资产、无形资产和其他长期资产收回的现金净额258,678(4,477)3,44&873收到其他与投资活动

25、有关现金122,987,4791,149,597,574投资）现金流入小计1,394,158,5372,040,105,449lr846f764f981购建固定资产、无形资产.其他长期资产所支付的现金597,148,614288,989,423225,861,814投资所支付的现金1,049,262,821856,012,251其中:权益性投资所付现金2,644,042,730支何其他与投资活动有关现金1,500,000（投资）现金流出小计1,646,411,4351,146,501,6752f869,904,544投资活动产生的现金流重净额(252,252,899)893,603,775(1

26、,023,139,563)三.筹资活动产生的现金流重：吸收投资所收至J的现金45,000,000其中:吸收权益性投资所收到的现金&000r000再其中:子公司吸收少数股东权益性投资所收到的现金45,000,000借款所收至J的现金5,020,178,0821,887,271,308385,000,000122,987,4791,149,597,574（萼资）现金流入小计5,065,178,0821,887,271,308393f000,000偿还债务所支付现金3,922,953,262416,261,500601,000,000筹资费用所支付的现金分配股利利润或偿付利息所支付的现金38,27&

27、78026,243,750其中:分配股利或利润所付现金13,603,027支付其他与萼资活动有关现金（萼资）现金流出小计3,961,232,042442,505,250614f603,027筹资活动产生的现金流莹净额1,103,946,041匕444,766,058(221,603,027)四.汇率变动对现金的影响：汇率变动对现金的影响8,821,3909,190,524(6,972,837)五、现金及等价物净堵加额：现金及现金等价物净瑁加额116,488,433(640,396,546)121,719,082附注:1 将净利润调节为经营活动的现金流量：净利润241,651,875176,202,7048&535,875加:少数股东损益1,336,676(360,152)lr395f603加:计提的资产减