合并会计报表底稿

合并报表工作底稿,,,,,,,,,,,,,

,,,,,,,,,,,,金额：元,

项目,母公司,,,母公司,子公司,,,子公司,合计（母子公司）,抵销分录,,少数股东权益（调整）,合并金额

,报表金额,借方,贷方,合计数,报表金额,借方,贷方,合计数,报表金额,借方,贷方,,

,,,,,,,,,,,,,,

（利润表项目）,,,,,,,,,,,,,

营业收入,8700,,,8700,6300,,,6300,15000,1000,,,10200

,,,,,,,,,,300,,,

,,,,,,,,,,3500,,,

营业成本,4450,,,4450,4570,,,4570,9020,200,1000,,4450

,,,,,,,,,,,270,,

,,,,,,,,,,,3500,,

营业税金及附加,300,,,300,125,,,125,425,,,,425

销售费用,15,,,15,10,,,10,25,,,,25

管理费用,100,,,100,12,5,,17,117,1,10,,108

财务费用,300,,,300,90,,,95,390,,20,,370

资产减值损失,25,,,25,,,,0,25,,25,,0

投资收益,500,480,796,816,,,,,816,20,,,0

,,,,,,,,,,796,,,

营业利润,4010,480,796,4326,1493,5,,1488,5814,5817,4825,,4822

营业外支出,10,,,10,,,,0,10,,10,,0

利润总额,4000,480,796,4316,1493,5,,1488,5804,5817,4835,,4822

所得税费用,1320,,,1320,493,,,493,1813,,,,1813

净利润,2680,480,796,2996,1000,5,,995,3991,5817,4835,,3009

少数股东权益,,,,,,,,0,,199,,199,199

归属于母公司所有者的净利润,,,,,,,,0,,,,,2810

（所有者权益变动表项目）,,,,,,,,0,,,,,

未分配利润——年初,468,,,468,0,,,0,468,0,,,468

归属于母公司所有者的净利润,,,,,,,,0,,,100,,2810

,,,,,,,,0,,,600,,

利润分配,1948,,,1948,700,,,700,2648,295,295,,1948

,,,,,,,,,,6311,5830,,

未分配利润——年末,1200,480,796,1516,300,5,,295,1811,,,0,1330

归属于少数股东的未分配利润——年初,,,,,,,,0,,,,199,0

少数股东损益,,,,,,,,0,,,,120,199

对少数股东的利润分配,,,,,,,,0,,,,79,120

归属于少数股东的未分配利润——年末,,,,,,,,0,,,,,79

资本公积——年初,800,,,800,1500,,100,1600,2400,1600,,,800

可供出售金融资产公允价值变动净额,,,,,100,,,100,100,100,,,0

权益法下被投资单位其他所有者权益变动的影响,,,(4)80,80,,,,0,80,,,,80

资本公积——年末,800,,80,880,1600,,100,1700,2580,1700,,,880

盈余公积——年韧,732,,,732,0,,,0,732,0,,,732

提取盈余公积,268,,,268,100,,,100,368,,100,,268

盈余公积——年末,1000,,,1000,100,,,100,1100,0,100,,1000

（资产负债表项目）,,,,,,,,0,,,,,

流动资产：,,,,,,,,0,,,,,

货币资金,1000,,,1000,500,,,500,1500,,,,1000

应收票据,1400,,,1400,300,,,300,1700,,400,,1300

其中：应收S公司票据,400,,,400,,,,0,400,,400,,0

应收账款,1800,,,1800,760,,,760,2560,25,500,,2085

其中：应收S公司账款,475,,,475,,,,0,475,25,500,,0

预付款项,770,,,770,400,,,400,1170,,100,,1070

其中：顶付P公司账款,,,,0,100,,,100,100,,100,,0

存货,1000,,,1000,1100,,,1100,2100,,200,,1900

其中：向S公司购入存货,1000,,,1000,,,,0,1000,,200,,800

流动资产合计,5970,,,5970,3060,,,3060,9030,25,1200,,7855

非流动资产：,,,,0,,,,0,,,,,

可供出售金融资产,,,,0,800,,,800,800,,,,800

持有至到期投资,200,,,200,,,,0,200,,200,,0

其中：持有S公司债券,200,796,480,516,,,,0,200,,200,,0

,,80,,-200,,,,0,,,,,

长期股权投资：,4700,796,480,5016,,,,0,5096,,3396,,1700

,,80,,4300,,,,0,,,,,

其中：对S公司投资,3000,,,3000,,,,0,3396,,3396,,0

固定资产,4100,,,4100,2100,100①,5,2195,6295,10,30,,6284

,,,,,,,,,,10,1,,

其中：S公司——A办公楼,,,,,,100②,5,95,95,,,,95

向S公司购入固定资产,200,,,200,,,,0,200,10,30,,180

向P公司购入固定资产,,,,,108,,,108,108,10,1,,117

无形资产,630,,,630,,,,0,630,,,,630

商誉,,,,,,,,0,,120,,,120

非流动资产合计,9630,876,480,,2900,100,5,2995,13021,140,3627,,9534

资产总计,15600,876,480,,5960,100,,6060,22051,165,4827,,17389

流动负债：,,,,,,,,,,,,,

应付票据,1000,,,1000,400,,,400,1400,400,,,1000

其中：应付票据——P公司,,,,0,400,,,400,400,400,,,0

应付账款,3000,,,3000,500,,,500,3500,500,,,3000

其中：应付P公司账款,,,,,500,,,500,500,(6)500,,,0

预收款项,200,,,200,,,,0,200,(8)100,,,100

其中：预收S公目账款,100,,,100,,,,0,100,(8)100,,,0

应付职工薪酬,1000,,,1000,100,,,100,1100,,,,1100

应交税费,800,,,800,60,,,60,860,,,,860

流动负债合计,6000,,,6000,1060,,,1060,7060,1000,,,6060

非流动负债：,,,,,,,,0,,,,,

长期借款,2000,,,,700,,,700,2700,,,,2700

应付债券,600,,,,200,,,200,800,(10)200,,,600

其中：应付债券——P公司,,,,,200,,,200,200,(10)200,,,0

非流动负债合计,2600,,,,900,,,900,3500,200,,,3300

负债合计,8600,,,,1960,,,1960,10560,1200,,,9360

所有者权益（或股东权益）：,,,,,,,,0,,,,,

实收资本（或股本）,4000,,,,2000,,,2000,6000,(5)2000,,,4000

资本公积,800,,(4)80,,1600,,100①,1600,2580,(5)1700,,,880

其中：可供出售金融资产公允价值变动,,,,,100,,,100,100,100,,,0

盈余公积,1000,,,,100,,,100,1100,(5)100,,,1000

未分配利润,1200,(3)480,(2)796,,300,(1)5,,,1811,(5)295,(11)1000,(19)199,1330

,,,,,,,,,,(11)1000,(13)270,,

,,,,,,,,,,(13)300,(17)3500,,

,,,,,,,,,,(17)3500,(14)10,,

,,,,,,,,295,,(12)200,(18)20,,

,,,,,,,,,,(16)1,(7)25,,

,,,,,,,,,,(18)20,(15)10,,

,,,,,,,,,,(19)796,(19)100,,

,,,,,,,,,,(19)199,(19)600,,

,,,,,,,,,,(19)0,(19)295,,

,,,,,,,,,,6311,5830,,

少数股东权益,,,,,,,,,,,,(5)819,819

所有者权益合计,7000,480,876,,4000,5,100,4095,11491,10111,5830,819,8029

负债和所有者权益总计,15600,480,876,,5960,5,100,6055,22051,11311,5830,819,17389

（现金流量表项目）,,,,,,,,,,,,,

经营活动产生的现金流量：,,,,,,,,,,,,,

销售商品、提供劳务收到的现金,7675,,,,5990,,,,13665,,(21)3600,,9765

,,,,,,,,,,,(22)300,,

收到其他与经营活动有关的现金,,,,,,,,,,,,,

经营活动现金流入小计,7675,,,,5990,,,,13665,,3900,,9765

购买商品、接受劳务支付的现金,1420,,,,3170,,,,4590,(21)3600,,,990

支付给职工以及为职工支付现金,1100,,,,250,,,,1350,,,,1350

支付的各项税费,1820,,,,758,,,,2578,,,,2578

支付其他与经营活动有关的现金,45,,,,22,,,,67,,,,67

经营活动现金流出小计,4385,,,,4200,,,,8585,3600,,,4985

经营活动产生的现金流量净额,3290,,,,1790,,,,5080,3600,3900,,4780

投资活动产生的现金流量：,,,,,,,,,,,,,

收回投资收到的现金,,,,,,,,,,,,,

取得投资收益收到的现金,500,,,,,,,,500,,500,,0

处置固定资产、无形资产和其他长期资产收回的现金净额,120,,,,,,,,120,,120,,0

处置子公司及其他营业单位收到的现金净额,,,,,,,,,,,,,

收到其他与投资活动有关的现金,,,,,,,,,,,,,

投资活动现金流入小计,620,,,,,,,,620,,620,,0

购建固定资产、无形资产和其他长期资产支付的现金,930,,,,900,,,,1830,(22)300,,,1410

,,,,,,,,,,(23)120,,,

投资支付的现金,,,,,,,,,,,,,

取得子公司及其他营业单位支付的现金净额,3000,,,,,,,,3000,,,,3000

支付其他与投资活动有关的现金,,,,,,,,,,,,,

投资活动现金流出小计,3930,,,,900,,,,4830,420,,,4410

投资活动产生的现金流量净额,-3310,,,,-900,,,,-4210,200,,,-4410

筹资括动产生的现金流量：,,,,,,,,,,,,,

吸收投资收到的现金,,,,,,,,,,,,,

取得借款收到的现金,,,,,,,,,,,,,

收到其他与筹资活动有关的现金,,,,,,,,,,,,,

筹资活动现金流入小计,,,,,,,,,,,,,

偿还债务支付的现金,,,,,,,,,,,,,

分配股刺、利润或偿付利息支付的现金,1980,,,,690,,,,2670,500,,,2170

其中；子公司支付给少数股东的股利、利润,,,,,,,,,,,,,

支付其他与筹资活动有关的现金,,,,,,,,,,,,,

筹资活动现金流出小计,1980,,,,690,,,,2670,500,,,2170

筹资活动产生的现金流量净额,-1980,,,,-690,,,,-2670,500,,,