上市公司财务报表

上市公司财务报表/r/n一•研究对象/r/n本次我的研究对象是长春奥普光电技术股份有限公司2009年年度报告摘要。/r/n长春奥普光电技术股份有限公司，是由中国科学院长春光学精密机械与物理研究所和广东风华高新科技股份有限公司等五个股东出资设立的高新技术企业。公司主营业务为光电测控仪器设备、光学材料等产品的研发、制造、销售；主导产品有：电视测角仪、天线座、光电经纬仪光机分系统、航空航天相机光机分系统、雷达天线座、新型医疗检测仪器、/r/nk/r/n9/r/n光学玻璃等。公司现有员工1000余人，经过多年的经营和发展，公司已在光电测控领域形成强大的综合优势，并在技术、生产上处于国内同行业领先地位。公司拥有近2000台/套先进的精密机械、光学加工设备和检测仪器，在精密机械加工、光学材料生产、光学元器件加工等方面独有几十项关键技术，具有国内一流的光学精密机械与光学材料研发和生产能力。公司凭借在光学与精密机械等领域的技术创新和综合制造优势，曾参与了包括“神舟”号载人航天飞船在内的许多重大国家工程任务。/r/n二•行业概况/r/n国家对于光学等新新高科技技术产业给予大力的扶持和帮助。在未来的时间里面，光电等高科技产业的发展前途不容忽视。/r/n三•主要会计数据/r/n2009年/r/n2008年/r/n本年比卜年增减/r/n(%)/r/n2007年/r/n营业总收入/r/n181,522,131.74/r/n170,264,902.61/r/n6.61%/r/n158,/r/n390,831.21/r/n利润总额/r/n47,716,832.42/r/n42,975,797.04/r/n11.03%/r/n34,301,814.65/r/n归属于上市公司股/r/n东的净利润/r/n40,560,873.06/r/n35,231,668.43/r/n15.13%/r/n29,305,364.32/r/n经营活动产生的现/r/n金流量净额/r/n39,294,207.97/r/n36,429,159.96/r/n7.86%/r/n53,227,442.83/r/n2009年末/r/n2008年末/r/n本年末比卜年末增减(％)/r/n2007年末/r/n总资产/r/n322,467,117.88/r/n237,119,640.46/r/n35.99%/r/n210,033,141.90/r/n归属于上市公司股东的所有者权益/r/n191,29&/r/n472.41/r/n150,750,011.68/r/n26.90%/r/n115,518,/r/n343.25/r/n股本/r/n60,000,000.00/r/n60,000,000.00/r/n0.00%/r/n60,000,000.00/r/n四•财务报表/r/n1•资产负债表/r/n项目/r/n期末余额/r/n年初余额/r/n合并/r/n母公司/r/n合并/r/n母公司/r/n货币资金/r/n183,294,595.47/r/n128,/r/n489,517.53/r/n5&/r/n412,333.33/r/n43,876,152.07/r/n应收票据/r/n57,083,173.33/r/n45,850,997.63/r/n31,90&/r/n143.59/r/n26,820,224.54/r/n应收账款/r/n123,125,542.04/r/n114,359,414.28/r/n90,062,279.96/r/n8&/r/n177,796.97/r/n

/r/n预付款项/r/n52,403,966.02/r/n39,257,691.61/r/n9,912,593.16/r/n8,271,351.53/r/n其他应收款/r/n11,727,735.89/r/n67,59&/r/n692.95/r/n11,866,008.09/r/n11,690,350.91/r/n存货/r/n144,215,299.05/r/n109,070,029.63/r/n100,863,090.92/r/n94,249,374.19/r/n流动资产合计/r/n571,850,311.80/r/n504,626,343.63/r/n303,024,449.05/r/n273,085,250.21/r/n长期股权投资/r/n39,824,298.94/r/n173,254,537.66/r/n40,000,000.00/r/n87,430,238.72/r/n固定资产/r/n293,809,579.62/r/n92,767,648.00/r/n189,033,576.93/r/n102,574,314.21/r/n在建工程/r/n28,098,805.04/r/n26,74&/r/n878.78/r/n172,544.00/r/n172,544.00/r/n工程物资/r/n1,43&/r/n545.27/r/n1,43&/r/n545.27/r/n2,366,831.76/r/n62,580.00/r/n无形资产/r/n29,247,499.82/r/n15,753,648.08/r/n10,70&/r/n634.98/r/n10,70&/r/n634.98/r/n长期待摊费用/r/n3,989,965.92/r/n3,989,965.92/r/n递延所得税资产/r/n4,260,205.98/r/n4,800,447.95/r/n3,190,600.12/r/n3,08&/r/n732.13/r/n非流动资产合计/r/n400,668,/r/n900.59/r/n318,/r/n753,671.60/r/n245,472,187.79/r/n204,037,044.04/r/n资产总计/r/n972,519,212.39/r/n823,380,015.31/r/n548,496,636.84/r/n477,122,294.25/r/n短期借款/r/n288,/r/n899,994.08/r/n249,999,994.08/r/n151,000,000.00/r/n137,000,000.00/r/n应付账款/r/n32,872,581.72/r/n26,031,740.55/r/n16,666,670.05/r/n16,095,678.64/r/n预收款项/r/n15,477,598.92/r/n13,059,853.52/r/n&/r/n417,431.53/r/n6,542,671.82/r/n应付职工薪酬/r/n4,666,793.36/r/n4,393,701.86/r/n1,291,273.95/r/n1,166,760.37/r/n应交税费/r/n1&/r/n234,990.21/r/n17,010,963.36/r/n4,256,482.10/r/n3,725,771.11/r/n流动负债合计/r/n379,199,110.59/r/n328,/r/n799,401.33/r/n216,871,693.38/r/n175,044,961.69/r/n2•利润表/r/n项目/r/n本期金额/r/n上期金额/r/n合并/r/n母公司/r/n合并/r/n母公司/r/n一、营业总收入/r/n826,107,180.31/r/n629,061,994.81/r/n730,196,266.01/r/n608,/r/n990,999.57/r/n其中：营业收入/r/n826,107,180.31/r/n629,061,994.81/r/n730,196,266.01/r/n608,/r/n990,999.57/r/n一、营业总成本/r/n698,368,/r/n652.44/r/n542,613,975.66/r/n676,164,097.60/r/n573,065,038.67/r/n其中：营业成本/r/n597,719,169.82/r/n453,486,194.21/r/n599,385,387.87/r/n507,184,237.33/r/n营业税金及附加/r/n3,337,611.06/r/n3,23&/r/n615.27/r/n2,351,921.58/r/n2,276,246.34/r/n销售费用/r/n54,702,267.87/r/n50,453,108.03/r/n33,764,775.45/r/n30,952,195.58/r/n管理费用/r/n2&/r/n531,210.79/r/n22,193,135.43/r/n17,714,555.54/r/n13,761,300.20/r/n财务费用/r/n13,267,506.03/r/n9,907,007.77/r/n17,937,606.96/r/n13,896,558.23/r/n资产减值损失/r/n810,886.87/r/n3,335,914.95/r/n5,009,850.20/r/n4,994,500.99/r/n投资收益（损失以/r/n“-”/r/n号填列）/r/n3,056,266.15/r/n10,356,266.15/r/n其中：对联营企业和合营企业的投资收益/r/n324,298.94/r/n324,298.94/r/n三营业利闰（亏损以/r/n“-”/r/n13号填列）/r/n0,794,794.02/r/n96,804,285.30/r/n54,032,168.41/r/n35,925,960.90/r/n力口：营业外收入/r/n1,574,007.00/r/n666,546.07/r/n573,587.03/r/n573,581.66/r/n减：营业外支出/r/n5,930,323.88/r/n5,795,266.98/r/n2,452,441.85/r/n2,425,145.39/r/n其中：非流动资产处置损失/r/n5,645,150.08/r/n5,616,093.18/r/n2,016,699.06/r/n2,016,699.06/r/n四、利润总额（亏损总额/r/n126,438,/r/n477.14/r/n91,675,564.39/r/n52,153,313.59/r/n34,074,397.17/r/n

/r/n以“/r/n-”/r/n号填列）/r/n减：所得税费用/r/n16,000,918.80/r/n13,129,882.97/r/n3,773,289.09/r/n3,772,722.41/r/n五净利润（净亏损以/r/n“-”/r/n11号填列）/r/n0,437,558.34/r/n78,545,681.42/r/n4&/r/n380,024.50/r/n30,301,674.76/r/n归属于母公司所有者的净利润/r/n102,079,124.07/r/n78,545,681.42/r/n43,514,329.51/r/n30,301,674.76/r/n少数股东损益/r/n&35&/r/n434.27/r/n4,865,694.99/r/n（一）基本每股收益/r/n1.06/r/n0.53/r/n（二）稀释每股收益/r/n1.06/r/n0.53/r/n八、综合收益总额/r/n110,437,558.34/r/n78,545,681.42/r/n4&/r/n380,024.50/r/n30,301,674.76/r/n归属于母公司所有者的/r/n综合收益总额/r/n102,079,124.07/r/n78,545,681.42/r/n43,514,329.51/r/n30,301,674.76/r/n归属于少数股东的综合收益总额/r/n&35&/r/n434.27/r/n0.00/r/n4,865,694.99/r/n0.00/r/n3•现金流量表/r/n项目/r/n本期金额/r/n上期金额/r/n合并/r/n母公司/r/n合并/r/n母公司/r/n销售商品、提供劳务收/r/n到的现金/r/n894,150,687.12/r/n688,/r/n190,135.63/r/n769,968,/r/n455.97/r/n655,628,/r/n380.23/r/n收到的税费返还/r/n915,700.86/r/n79,241.57/r/n311,522.77/r/n311,522.77/r/n收到其他与经营活动有/r/n关的现金/r/n9,350,898.16/r/n7,650,484.92/r/n9,36&/r/n454.72/r/n&/r/n831,194.80/r/n经营活动现金流入小计/r/n904,417,286.14/r/n695,919,862.12/r/n779,648,/r/n433.46/r/n664,771,097.80/r/n购买商品、接受劳务支付的现金/r/n679,958,227.94/r/n503,689,715.70/r/n556,942,824.56/r/n496,427,786.66/r/n支付给职工以及为职工支付的现金/r/n56,935,828.06/r/n50,099,091.76/r/n32,87&/r/n895.11/r/n27,318,500.65/r/n支付的各项税费/r/n44,089,287.18/r/n35,329,123.63/r/n30,987,275.88/r/n22,813,640.32/r/n支付其他与经营活动有关的现金/r/n49,239,575.02/r/n3&/r/n916,879.98/r/n35,104,547.65/r/n25,935,356.06/r/n经营活动现金流出小计/r/n830,222,918.20/r/n62&/r/n034,811.07/r/n655,913,543.20/r/n572,495,283.69/r/n经营活动产生的现金流量净额/r/n74,194,367.94/r/n67,885,051.05/r/n123,734,890.26/r/n92,275,814.11/r/n收回投资收到的现金/r/n500,000.00/r/n500,000.00/r/n取得投资收益收到的现金/r/n2,731,967.21/r/n10,031,967.21/r/n处置固定资产、无形资产和其他长期资产收回的现金净额/r/n622,511.68/r/n622,511.68/r/n872,800.00/r/n872,800.00/r/n收到其他与投资活动有/r/n15,825,557.50/r/n

/r/n关的现金/r/n投资活动现金流入小计/r/n3,854,478.89/r/n26,980,036.39/r/n872,800.00/r/n872,800.00/r/n购建固定资产、无形资产和其他长期资产支付的现金/r/n210,017,998.65/r/n67,191,688.19/r/n15,834,283.10/r/n12,81&/r/n355.10/r/n投资支付的现金/r/n86,000,000.00/r/n40,000,000.00/r/n40,000,000.00/r/n取得子公司及其他营业单位支付的现金净额/r/n54,772,800.00/r/n54,772,800.00/r/n支付其他与投资活动有关的现金/r/n74,000,000.00/r/n投资活动现金流出小计/r/n210,017,998.65/r/n227,191,688.19/r/n110,607,083.10/r/n107,591,155.10/r/n投资活动产生的现金流量净额/r/n-206,163,519.76/r/n-200,211,651.80/r/n-109,734,283.10/r/n-106,71/r/n&/r/n355.10/r/n吸收投资收到的现金/r/n10&602,600.00/r/n10&602,600.00/r/n取得借款收到的现金/r/n388,/r/n899,994.08/r/n299,999,994.08/r/n319,500,000.00/r/n286,700,000.00/r/n收到其他与筹资活动有/r/n关的现金/r/n1,143,400.00/r/n1,143,400.00/r/n筹资活动现金流入小计/r/n498,/r/n645,994.08/r/n409,745,994.08/r/n319,500,000.00/r/n286,700,000.00/r/n偿还债务支付的现金/r/n201,000,000.00/r/n157,000,000.00/r/n288,/r/n300,000.00/r/n240,700,000.00/r/n分配股利、利润或偿付/r/n利息支付的现金/r/n39,951,180.12/r/n34,962,627.87/r/n4&/r/n134,325.42/r/n44,139,769.61/r/n支付其他与筹资活动有关的现金/r/n843,400.00/r/n843,400.00/r/n600,000.00/r/n600,000.00/r/n筹资活动现金流出小计/r/n241,794,580.12/r/n192,806,027.87/r/n337,034,325.42/r/n285,439,769.61/r/n筹资活动产生的现金流量净额/r/n256,851,413.96/r/n216,939,966.21/r/n-17,534,325.42/r/n1,260,230.39/r/n五、现金及现金等价物净增加额/r/n124,882,262.14/r/n84,613,365.46/r/n-3,536,441.00/r/n-13,185,033.34/r/n力口：期初现金及现金等价物余额/r/n5&/r/n412,333.33/r/n43,876,152.07/r/n61,94&/r/n774.33/r/n57,061,185.41/r/n六、期末现金及现金等价物余额/r/n183,294,595.47/r/n128,/r/n489,517.53/r/n5&/r/n412,333.33/r/n43,876,152.07/r/n五•财务比率和财务分析/r/n1、资产质量情况/r/n本公司2006年12月31日、2007年12月31日、2008年12月31日及2009年6月30日的总资产分别为/r/n25.189./r/n82/r/n万元、/r/n21.003.3/r/n1万元、23,/r/n711./r/n96万元和/r/n26.146.43/r/n万元，报告期内均保持稳定增长。截至2009年6月30/r/n日，本公司流动资产为/r/n18,737.92/r/n万元，固定资产为/r/n7,081.18/r/n万元，无形资产和递延所得税资产/r/n131.22/r/n万元，/r/n资产结构和资产质量良好。/r/n2、偿债能力分析/r/n本公司2006年12月31日、2007年12月31日、2008年12月31日和2009年6月30日的资产负债率（母公司口径）/r/n分别为64.37％、48.09％、40.62％和35.34％，资产负债率处于较低水平；流动比率分别为1.94、3.06、/r/n3.81和4.03，速动比率分别为1.29、2.32、3.00和3.30；公司报告期内息税折旧摊销前利润均有一定程度的增长，分别为3,276.08万元、4.259.14万元、5,308.26万元和2,838.85万元。利息保障倍数（倍）分别为16.17、3587、21、56和/r/n41.73,/r/n以上指标均表明公司具有较强的偿债能力。/r/n（二）盈利能力分析/r/n1、收入分析/r/n公司营业收入保持快速增长态势,报告期内收入增长率均在20％以上；公司主营业务突出,报告期内公司主营业务占营业收入的比重都在98％以上；公司其他业务收入主要内容是原材料出售收入,所