合并财务报表模板案例含抵消分录公式及数据-直接生成报表

1、合并工作底稿,仙岩,府东,医馆,延庆堂,年度,单位：元,项目,母公司,子公司1,子公司2,子公司3,子公司4,子公司5,子公司6,子公司7,子公司8,合计数,调整分录,抵消（调整）分录,少数股东权益,合并数,借方,贷方,借方,贷方,资产负债表项目：,资产负债表项目：,流动资产：,流动资产：, 货币资金,1,599,633.37 ,1,929.43 ,7,635.55 ,306.12 ,14,394.37 ,1,623,898.84 ,0.00 ,0.00 ,1,623,898.84 ,货币资金, 交易性金融资产,0.00 ,0.00 ,0.00 ,0.00 ,交易性金融资产, 应收票据,0.0

2、0 ,0.00 ,0.00 ,0.00 ,应收票据, 应收账款,(20,458.26),(20,458.26),0.00 ,0.00 ,(20,458.26),应收账款, 预付款项,2,102,688.63 ,0.04 ,186,666.72 ,29,695.00 ,22,916.68 ,2,341,967.07 ,0.00 ,0.00 ,2,341,967.07 ,预付款项, 应收股利,0.00 ,0.00 ,0.00 ,0.00 ,应收股利, 其他应收款,4,265,602.19 ,36,400.56 ,195,617.53 ,156,864.20 ,4,654,484.48 ,0.00

3、,44,397.72 ,4,610,086.76 ,其他应收款,股权比例 存货,6,567,671.21 ,142,457.07 ,210,904.60 ,294,216.29 ,7,215,249.17 ,0.00 ,0.00 ,7,215,249.17 ,存货, 其他流动资产,0.00 ,0.00 ,0.00 ,0.00 ,770000,其他流动资产,0.7 流动资产合计,14,515,137.14 ,180,787.10 ,600,824.40 ,30,001.12 ,488,391.54 ,0.00 ,0.00 ,0.00 ,0.00 ,15,815,141.30 ,0.00 ,0.0

4、0 ,0.00 ,44,397.72 ,15,770,743.58 ,280000,流动资产合计,0.7非流动资产：,1050000,非流动资产：,0.7 可供出售金融资产,0.00 ,0.00 ,0.00 ,0.00 ,800000,可供出售金融资产,0.650406504 持有至到期投资,0.00 ,0.00 ,0.00 ,0.00 ,持有至到期投资, 长期股权投资,2,900,000.00 ,2,900,000.00 ,(701,135.43),2,198,864.57 ,0.00 ,长期股权投资, 固定资产,463,328.58 ,17,920.04 ,481,248.62 ,0.00

5、 ,0.00 ,481,248.62 ,固定资产, 在建工程,0.00 ,0.00 ,0.00 ,0.00 ,在建工程, 无形资产,0.00 ,0.00 ,0.00 ,0.00 ,无形资产, 商誉,0.00 ,0.00 ,0.00 ,0.00 ,商誉, 其他非流动资产,2,943,423.06 ,227,034.63 ,451,039.44 ,829,939.41 ,690,557.08 ,5,141,993.62 ,0.00 ,0.00 ,5,141,993.62 ,其他非流动资产, 非流动资产合计,6,306,751.64 ,227,034.63 ,468,959.48 ,829,939.

6、41 ,690,557.08 ,0.00 ,0.00 ,0.00 ,0.00 ,8,523,242.24 ,0.00 ,0.00 ,(701,135.43),2,198,864.57 ,5,623,242.24 ,非流动资产合计,资产总计,20,821,888.78 ,407,821.73 ,1,069,783.88 ,859,940.53 ,1,178,948.62 ,0.00 ,0.00 ,0.00 ,0.00 ,24,338,383.54 ,0.00 ,0.00 ,(701,135.43),2,243,262.29 ,21,393,985.82 ,资产总计,流动负债：,流动负债：, 短期

7、借款,8,500,000.00 ,8,500,000.00 ,0.00 ,0.00 ,8,500,000.00 ,短期借款, 交易性金融负债,0.00 ,0.00 ,0.00 ,0.00 ,交易性金融负债, 应付票据,1,250,000.00 ,1,250,000.00 ,0.00 ,0.00 ,1,250,000.00 ,应付票据, 应付账款,4,287,566.58 ,106,793.56 ,4,394,360.14 ,0.00 ,0.00 ,4,394,360.14 ,应付账款, 预收款项,60,000.00 ,60,000.00 ,0.00 ,0.00 ,60,000.00 ,预收款项

8、, 应付职工薪酬,539,645.34 ,15,256.21 ,22,035.00 ,16,953.26 ,17,428.64 ,611,318.45 ,0.00 ,0.00 ,611,318.45 ,应付职工薪酬, 应交税费,14,912.56 ,63,900.35 ,78,812.91 ,0.00 ,0.00 ,78,812.91 ,应交税费, 应付股利,47,045.22 ,47,045.22 ,0.00 ,0.00 ,47,045.22 ,应付股利, 其他应付款,4,228,465.68 ,(26,941.45),(110,791.85),376,488.62 ,(194,357.60

9、),4,272,863.40 ,44,397.72 ,0.00 ,4,228,465.68 ,其他应付款, 其他流动负债,0.00 ,0.00 ,0.00 ,0.00 ,其他流动负债, 流动负债合计,18,927,635.38 ,52,215.11 ,(88,756.85),393,441.88 ,(70,135.40),0.00 ,0.00 ,0.00 ,0.00 ,19,214,400.12 ,0.00 ,0.00 ,44,397.72 ,0.00 ,19,170,002.40 ,流动负债合计,非流动负债：,非流动负债：, 长期借款,0.00 ,0.00 ,0.00 ,0.00 ,长期借款

10、, 应付债券,0.00 ,0.00 ,0.00 ,0.00 ,应付债券, 长期应付款,0.00 ,0.00 ,0.00 ,0.00 ,长期应付款, 其他非流动负债,0.00 ,0.00 ,0.00 ,0.00 ,其他非流动负债, 非流动负债合计,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,非流动负债合计,负债合计,18,927,635.38 ,52,215.11 ,(88,756.85),393,441.88 ,(70,135.40),0.00 ,0.00 ,

11、0.00 ,0.00 ,19,214,400.12 ,0.00 ,0.00 ,44,397.72 ,0.00 ,19,170,002.40 ,负债合计,股东权益：,股东权益：, 股本,1,500,000.00 ,400,000.00 ,1,500,000.00 ,1,100,000.00 ,1,230,000.00 ,5,730,000.00 ,4,230,000.00 ,0.00 ,1,500,000.00 ,股本, 资本公积,2,796,728.77 ,2,796,728.77 ,0.00 ,0.00 ,2,796,728.77 ,资本公积, 盈余公积,0.00 ,0.00 ,0.00 ,

12、0.00 ,0.00 ,盈余公积, 股东权益合计,1,894,253.40 ,355,606.62 ,1,158,540.73 ,466,498.65 ,1,249,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,5,123,983.42 ,1,193,117.97 ,股东权益合计, 少数股东权益,1,030,865.45 ,1,030,865.45 ,少数股东权益,负债和股东权益总计,20,821,888.78 ,407,821.73 ,1,069,783.88 ,859,940.53 ,1,178,948.62 ,0.00 ,0.00 ,0.00 ,0.00 ,24,338

13、,383.54 ,21,393,985.82 ,负债和股东权益总计,利润表项目：,利润表项目：,一、营业收入,33,478,086.50 ,744,188.89 ,1,791,324.22 ,553,866.85 ,36,567,466.46 ,0.00 ,0.00 ,36,567,466.46 ,营业收入,减：营业成本,22,629,650.47 ,366,263.38 ,1,196,174.37 ,457,768.98 ,24,649,857.20 ,0.00 ,0.00 ,24,649,857.20 ,营业成本, 营业税金及附加,148,974.51 ,148,974.51 ,0.00

14、,0.00 ,148,974.51 ,营业税金及附加, 销售费用,8,298,946.40 ,412,955.19 ,787,086.93 ,568,875.68 ,80,426.94 ,10,148,291.14 ,0.00 ,0.00 ,10,148,291.14 ,销售费用, 管理费用,2,517,872.01 ,2,517,872.01 ,0.00 ,0.00 ,2,517,872.01 ,管理费用, 财务费用,707,494.77 ,69.16 ,59.55 ,(57.52),40.95 ,707,606.91 ,0.00 ,0.00 ,707,606.91 ,财务费用, 资产减值损

15、失,0.00 ,0.00 ,0.00 ,0.00 ,资产减值损失,加：公允价值变动收益,0.00 ,0.00 ,0.00 ,0.00 ,公允价值变动收益, 投资收益,0.00 ,(553,591.17),(553,591.17),0.00 ,投资收益,二、营业利润,(824,851.66),(35,098.84),(191,996.63),(568,818.16),15,629.98 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,605,135.31),0.00 ,0.00 ,(553,591.17),(553,591.17),(1,605,135.31),营业利润,加：营业外收入,

16、352,381.45 ,40.50 ,17,547.68 ,3,454.04 ,373,423.67 ,0.00 ,0.00 ,373,423.67 ,营业外收入,减：营业外支出,188,500.60 ,30,251.03 ,218,751.63 ,0.00 ,0.00 ,218,751.63 ,营业外支出,三、利润总额,(660,970.81),(35,058.34),(191,996.63),(581,521.51),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,450,463.27),0.00 ,0.00 ,(553,591.17),(553,591.17)

17、,(1,450,463.27),利润总额,减：所得税费用,20,389.37 ,20,389.37 ,0.00 ,0.00 ,20,389.37 ,所得税费用,四、净利润,(681,360.18),(35,058.34),(191,996.63),(581,521.51),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,470,852.64),0.00 ,0.00 ,(553,591.17),(553,591.17),(1,470,852.64),净利润, 少数股东损益,(235,901.29),(235,901.29),少数股东损益, 归属于母公司股东损益,(1,

18、234,951.35),归属于母公司股东损益,股东权益变动表项目：,股东权益变动表项目：,一、年初未分配利润,(1,721,115.19),(9,335.04),(149,462.64),(51,979.84),(1,931,892.71),(210,777.52),(147,544.26),(1,868,659.45),年初未分配利润,二、本年增减变动金额,二、本年增减变动金额,三、利润分配,(2,402,475.37),三、利润分配, 1、提取盈余公积,0.00 ,0.00 ,0.00 ,0.00 ,提取盈余公积, 2、对股东的分配,0.00 ,0.00 ,0.00 ,0.00 ,对股东的分配,四、年末未分配利润,(2,402,475.37),(44,393.38),(341,459.27),(633,501.35),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(3,402,745.35),(1,000,269.98),(1,000,269.98),(3,103,610.80),年末未分配利润,校验结果,平,平,平,平,平,平,平,平,平,平,0.00 ,归属于总公司净利润,(24,540.84),(134,397.64),(407,065.06),12,412.37 ,(553,591.17),合计,0.00 ,0.00 ,少数股东权