财务分析报告复制

1、2010 年 1-12 月财务分析报告本报告通过对公司 2010 年 1-12 月的资金变化及分配的数据进行分析总结，希望能够为以后进行的财务活动提供参考依据。本报告的内容表述以数据表和图表为主，配以简单的文字说明，数据表以汇总数据与明细数据交替进行的方式呈现。目录一、资金变化情况.1.1附表 1-1 反映了银行存款、库存现金、其他应收款、其他应付款的期初、期末、本期发生额。1.2附表 1-2 反映了银行存款每月的期初期末余额和本期发生额情况.二、总支出核算.2.1附表2-1反映了通过细分银行的支出情况，计算出本期总的资金支出额，以此作为核对成本支出计算结果是否存在误差的依据，成本支出核算将在

2、本报告的第三部分进行具体表述。.三、成本、支出分析.3.1附表 3-1 ，附图 3-1 ，同时反映本期成本汇总情况.3.3 附表 3-3 反映本期的办公费的具体分配情况.3.4 附表 3-4 反映本期的人力成本的具体分配情况.3.5 附表 3-5 反映本期与香港鸿逸的往来款项明细.一、资金变化情况1.1附表 1-1 反映了银行存款、库存现金、其他应收款、其他应付款的期初、期末、本期发生额。银行存款、库存现金、其他应收款属于资产类科目，借方反映增加额，贷方反映减少额；其他应付款借贷方与其他科目相反，属于负债类科目， 借方反映减少额， 贷方反映增加额。其他应收款为在未来某一时间应收回的不计入成本的

3、款项；其他应付款为外来借款。2010_1-12 月资金情况汇总表 ( 附表 1-1)科目代码科目名称二级科目名称期初余额本期发生额期末余额借贷借贷借贷1002银行存款317,332.851,779,253.071,723,463.61373,122.311001库存现金8,298.11503,275.41499,043.1212,530.401221其他应收款18,821.000.000.000.0018,821.000.0012210213,000.003,000.00房租押金15,821.0015,821.00应收账款455,000.000.001,014,380.001,135,380.

4、00334,000.000.001150,000.00150,000.002100,000.00100,000.003455,000.00455,000.004200,380.00200,380.005230,000.00230,000.006334,000.00334,000.002241其他应付款2241011131,199.16744,656.57613,457.411.2附表 1-2 反映了银行存款每月的期初期末余额和本期发生额情况2010_1-12 月银行存款明细表( 附表 1-2)月科目编码科目名称摘要借方贷方方向余额011002银行存款上年结转￥ 0.00￥ 0.00借317,3

5、32.85011002银行存款本月合计 ( 月净额： )￥ -95,388.78￥ 25,000.00￥ 120,388.78借￥221,944.07021002银行存款本月合计 ( 月净额： )￥ -101,526.39￥ 15,387.99￥ 116,914.38借￥120,417.68031002银行存款本月合计 ( 月净额： )￥ -104,170.22￥ 5,206.38￥ 109,376.60借￥ 16,247.46041002银行存款本月合计 ( 月净额： )￥ 11,355.40￥ 150,000.00￥ 138,644.60借￥ 27,602.86051002银行存款本月合计

6、 ( 月净额： )￥ 108,107.45￥ 277,000.00￥ 168,892.55借￥135,710.31061002银行存款本月合计 ( 月净额： )￥ -132,699.53￥ 36,568.30￥ 169,267.83借￥ 3,010.78071002银行存款本月合计 ( 月净额： )￥ 21,217.57￥ 110,000.00￥ 88,782.43借￥ 24,228.35081002银行存款本月合计 ( 月净额： )￥ 129,502.14￥ 290,800.00￥ 161,297.86借￥153,730.49091002银行存款本月合计 ( 月净额： )￥ -133,627

7、.66￥ 13,138.58￥ 146,766.24借￥ 20,102.83101002银行存款本月合计 ( 月净额： )￥ 42,388.21￥ 124,300.00￥ 81,911.79借￥ 62,491.04111002银行存款本月合计 ( 月净额： )￥ 19,803.25￥ 205,090.00￥ 185,286.75借￥ 82,294.29121002银行存款本月合计 ( 月净额： )￥ 290,828.02￥ 526,761.82￥ 235,933.80借￥373,122.31本年累计￥ 1,779,253.07￥ 1,723,463.61￥ 373,122.31二、总支出核算2

8、.1附表 2-1 反映了通过细分银行的支出情况，计算出本期总的资金支出额，以此作为核对成本支出计算结果是否存在误差的依据，成本支出核算将在本报告的第三部分进行具体表述。2010_1-12 月总支出核算表（附表2-1 ）f=a-b-c+d-ea银行存款支出1,723,463.61b取现336,415.84c银行内部转存74,200.00d库存现金支出499,043.12e退回机票款13,091.00f合计1,798,799.89三、成本、支出分析3.1附表 3-1 ，附图 3-1 ，同时反映本期成本汇总情况2010_1-12 月成本汇总表( 附表 3-1)名称金额生产成本573,247.45销售

9、成本202,794.52运营成本1,008,467.77合计1,784,509.743.2 附表 3-2反映本期成本分配情况，以及总支出的详细数据。2010_1-12 月成本、支出分析表( 附表 3-2)名称明细2010.12010.22010.32010.42010.52010.62010.7合计17,310.7631,632.1114,383.0069,564.9918,886.50700.006,269.64生采购设备16,100.004,854.2613,874.0068,205.509,607.500.005,260.00采购零件273.00509.00418.001,029.007

10、00.00481.00产税金1,210.7626,504.85941.498,250.000.00528.64成搬运费本iso 认证维修费合计25,274.3011,757.0011,288.5020,457.9017,732.6018,886.004,947.50销投标费用300.001,800.00售差旅费11,748.3011,757.0010,690.5019,852.9012,116.609,912.002,710.50成招待费13,526.00497.00605.005,316.00174.002,237.00本广告费101.007,000.00合计74,673.8074,162.

11、7967,410.1867,057.87164,915.0067,136.2972,688.44运人力成本64,315.2568,073.8961,546.9352,146.8060,851.5460,412.8447,612.99营办公用品680.00767.20237.10573.20636.50356.00成1,100.006,200.00本办公设备办公费8,578.555321.75,863.2514,673.97103,490.266,086.9518,519.45财务费用成本合计117,258.86117,551.9093,081.68157,080.76201,534.1086,

12、722.2983,905.58其他应收款7,886.0010,387.990.005,232.7131,000.0017,000.0010,652.00其他应付款0.00支出合计125,144.86127,939.8993,081.68162,313.47232,534.10103,722.2994,557.582010_1-12 月成本、支出分析表( 附表 3-2)名称明细2010.82010.92010.102010.112010.12总计比例合计2,822.00235,979.0022,817.2043,918.29108,963.60573,247.090.32生采购设备193,000

13、.0010,392.0026,639.3892,604.00440,536.640.25采购零件2,822.00158.0015,602.5021,992.500.01产税金31,229.007,175.2017,120.9192,960.850.05成搬运费757.10757.10本iso 认证2,300.005,250.007,550.00维修费9,450.009,450.00合计44,823.802,157.5213,917.6012,808.0017,847.50201,898.220.11销投标费用3,130.000.005,230.000.00售差旅费40,291.80-1,805

14、.488,532.80108.0012,231.50138,146.420.08成招待费4,532.00833.005,384.805,616.0038,720.800.02本广告费12,700.0019,801.000.01合计76,705.2269,598.41135,639.5566,095.4673,281.371,009,364.380.57运人力成本64,596.9760,446.4350,059.5255,478.4247,457.34692,998.920.39营办公用品1,276.301,304.50880.106,710.900.00成办公设备4,216.008,688.0

15、020,204.000.01本办公费10,831.958,789.6284,264.535,407.7615,233.43287,061.420.16财务费用362.3611.00993.281,022.502,389.14成本合计124,351.02307,734.93172,374.35122,821.75200,092.471,784,509.69其他应收款7,347.00-167,797.009,400.0052,608.0015,073.50-1,209.80其他应付款6,000.009,500.0015,500.00支出合计137,698.02139,937.93181,774.3

16、5175,429.75224,665.971,798,799.893.3 附表 3-3 反映本期的办公费的具体分配情况2010 年 1-12 月办公费明细表( 附表 3-3)月份2010.12010.22010.32010.42010.52010.62010.72010.82010.92010.102010.112010.12合计名称房屋租赁费94,927.0073,624.40168,551.40办公设备7,570.007,570.00网站费用4,205.504,205.50出租车费3,065.001,438.002,518.002,831.004,522.372,126.007,143.0

17、06,029.001,073.005,927.00711.005,234.4042,617.77签证费用1,970.001,970.00电费1,552.591,674.271,031.94814.32859.951,138.411,214.721,552.641,167.36597.87600.212,084.3414,288.62手机费1,278.96965.50817.121,502.781,080.581,317.851,448.091,400.611,376.601,544.073,916.551,269.1417,917.85固话费1,017.701,053.93999.19998.

18、67939.86942.69952.14997.20992.66990.99955.9010,840.93财务费用1,208.50137.0022.001,367.50快递费275.8050.00150.0042.0044.0018.00618.00579.00635.00756.00204.003,371.80保洁费180.00140.00160.00140.00180.00180.00180.00180.00180.00160.00180.00160.002,020.00其他手续费424.20350.00116.0063.50173.00664.201,790.90室内装饰费491.004

19、91.00水费260.00650.00910.00财务费用50.0091.0095.50321.0030.00587.50物业费5,325.655,325.65残疾人保障金43.003,192.003,235.00合计8,578.555,321.705,863.2514,673.97103,490.266,086.9518,519.4510,831.958,789.6284,264.535,407.7615,233.43287,061.423.4 附表 3-4反映本期的人力成本的具体分配情况2010_1-12 月人力成本明细表（附表3-4 ）名称工资个人所得税养老保险公积金医疗保险离职补偿金员

20、工意外险过节费聚餐费合计月份2010.147,217.466,134.494,472.744,320.002,170.560.0064,315.252010.241,321.827,691.774,808.743,840.002,170.568,000.00241.0068,073.892010.342,071.473,847.429,617.483,840.002,170.5661,546.932010.442,212.473,923.773,840.002,170.5652,146.802010.542,224.473,967.774,808.747,680.002,170.5660,85

21、1.542010.642,495.973,958.279,617.484,341.1260,412.842010.742,131.224,001.771,480.0047,612.992010.845,793.203,959.024,815.637,680.002,349.1264,596.972010.945,409.404,032.284,815.633,840.002,349.1260,446.432010.1038,978.424,815.633,360.002,905.4750,059.522010.1139,264.433,336.884,221.632,055.486,600.0

22、055,478.422010.1233,467.743,391.494,221.632,880.002,055.481,441.0047,457.34合计502,588.0748,244.9356,215.3341,280.0026,908.596,600.001,480.008,000.001,682.00692,998.923.5 附表 3-5 反映本期与香港鸿逸的往来款项明细2010 年 1-12 月往来款项明细表( 附表 3-5)2010 年类别摘要项目名称银行 /现金入出申请人2009/12/171招标公司服务费项目25,000.002010/2/11招标公司服务费2,886.002010/4/201出口报关费