2021年企业会计报表案例分析.pdf

企业会计报表案例分析及财务指标计算分析主讲人：彭应军（四川雅正会计师事务所有限公司）一、会计报表的种类一般企业的会计报表分为资产负债表、利润及利润分配表、现金流量表。二、资产负债表资产负债表是一个实点报表，反映企业某个时点的财务状况，是根据总帐科目余额或几个总帐科目的余额之和填列。1、货币资金变现最快，故排在第一位。货币资金是现金、银行存款、其他货币资金三个总帐科目期末余额之和填列。举例：某企业年末现金余额为5 万，银行存款总帐余额为55 万，其他货币资金为 40 万，则年末资产负债表中的货币资金项目应填100 万。由于货币资金是三个总帐科目余额之和，故在会计报表附注中应该披露其组成。2、应收票据核算企业因销售商品、提供劳务等而收到的商业汇票，包括银行承兑汇票和商业承兑汇票。3、应收帐款、预收帐款、预付帐款、应付帐款应收帐款是核算企业因销售商品、提供劳务等经营活动应收取的款项。应付帐款是核算因商品采购、接受劳务等经营活动应付的款项。精品w o r d 可编辑资料-第 1 页，共 17 页-在会计报表附注中应收帐款、预付帐款应帐龄分析，并披露前 5 名的名称及金额。例如：某企业年末应收帐款总帐余额为100万元（其中：明细帐借方余额为110 万元，贷方余额为10 万元）；预收帐款总帐余额为50 万元（其中：明细帐借方余额为 20 万元，贷方余额为 70 万元），假设该企业属小企业未计提坏帐准备，则该企业年末应收帐款在资产负债中列示为130 万元（110+20）；预收帐款在资产负债表中列示为80 万元（10+70）。4、其他应收款核算企业除应收票据、应收账款、预付账款、应收股利、应收利息等以外的其他各种应收及暂付款项。5、存货存货是企业的重大资产，是企业为了生产产品而准备的生产资料，根据企业原材料、库存商品、低值易耗品、产成品、生产成本等科目合计，减去一些备抵帐户（材料成本差异、存货跌价准备）后填列。例如：某企业年末原材料总帐借方余额100 万元，低值易耗品20 万元，产成品 200 万元，生产成本（在产品）50 万元，材料成本差异贷方余额为10 万元，则该企业存货在资产负债表中应列示为360 万元（100+20+200+50-10）。6、固定资产固定资产是企业重大资产，是企业持有的固定资产原价。根据固定资产总帐科目填列。在会计报表附注中应对固定资产增减变动分类别进行披露。例如：某公司提供了一份会计报表，报表中列示固定资产年初余额为500 万元，年末余额为1500 万元，增加 1000万元系购一幢写字楼。精品w o r d 可编辑资料-第 2 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y107、无形资产无形资产是指企业的土地使用权、知识产权、版权等，比较熟悉的是土地使用权。在资产负债表中是根据无形资产总帐科目填列。例如：某公司提供了一份会计报表，报表中列示无形资产年初余额为1000万元，年末余额为2000 万元，增加 1000万元。8、短期借款、长期借款短期借款是指借款期限在一年以下，长期借期是指借款期限在1 年以上的借款，根据短期借款、长期借款总帐科目列示，在会计报表附注中应披露借款种类、期限、利率等。9、其他应付款、应付工资、应付福利费、应交税金、其他应交款均按相应总帐科目的余额填列。10、实收资本、资本公积实收资本、资本公积是指企业的投入资本，均按实收资本、资本公积总帐科目的余额填列，反映的是投入的资本。不用归还。例如：上例中土地评估增值1000 万元，增加无形资产土地的同时增加资本公积。再如某公司拟增加注册资本500 万元，该公司增加了实收资本资本，同时增加应收帐款。11、未分配利润我们通过利润及利润分配表中的未分配利润来讲解未分配利润二、利润及利润分配表利润及利润分配表是反映企业某个时期的经营成果的报表，它是一个动态报表。精品w o r d 可编辑资料-第 3 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y101、营业收入营业收入是主营业务收入和其他业务收入的合计。主营业务收入是指企业确认的销售商品、提供劳务等主营业务的收入，重点是要满足收入确认条件。本项目是根据主营业务收入总帐科目的发生额填列。例如：某企业提供了一份会计报表，收入1000 万元，2008 年度主营业务收入为 5000万元，加了 4000 万元。2、营业成本营业成本是主营业务成本和其他业务支出的合计数。主营业务成本是指企业确认销售商品、提供劳务等主营业务收入时应结转的成本，本项目是根据主营业务收入成本总帐科目的发生额填列。3、期间费用期间费用包括营业费用、管理费用、财务费用，是根据总帐科目的发生额填列。4、净利润企业的全部收入减支成本、费用（包括所得税费用）后的余额，为企业净利润。三、现金流量表（一）补充资料1、净利润等于利润及利润分配表中的净利润2、固定资产折旧、油气资产折耗、生产性生物资产折旧等于累计折旧的货方发生额精品w o r d 可编辑资料-第 4 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10举例：如报表中的该公司2008年度管理费用中列示计提折旧400万元，固定资产年初为亿，本年增加固定资产1400 万元，则年末固定资产为2 亿。则在固定资产折旧、油气资产折耗、生产性生物资产折旧项目中列示为400万元，在购建固定资产、无形资产和其他长期资产所支付的现金项目栏内填1400万元。3、长期待摊费用摊销等于长期待摊费用的贷方发生额举例：如报表中的该公司长期待摊费用年初余额为900万元，本年摊销为300 万元，年末余额为600万元。4、财务费用等于利润及利润分配表中的财务费用如报表中的该公司利润及利润分配表中的财务费用为200 万元，则在补充资料中的财务费用栏填200万元。5、存货的减少（增加以“-”号填列）等于资产负债表的存货年初余额减去年末余额如报表中的该公司资产负债表的存货年初余额亿减去年末余额4 亿,则增加为 3000 万元,则存货的减少栏填-3000 万元。6、经营性应收项目的减少（增加以“-”号填列）等于资产负债表中的应收帐款、预付帐款、其他应收款的年初余额减去年末余额。举例：如报表中的该公司应收帐款、预付帐款、其他应收款的年初余额合计7700 万（4200+1800+1700）元减去年末余额合计9900万元（5000+3000+1900），等于-2200 万元，则在经营性应收项目的减少栏中填-2200 万元。精品w o r d 可编辑资料-第 5 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y107、经营性应付项目的增加等于资产负债表中除长、短期借款以外的其他科目年末数减去年初数。举例：如报表中的该公司应付帐款、应交税费、其他应付款的年末余额合计9928 万元（8000+580+1348）减去年初余额合计6940万元（6000+200+740），等于 2988万元，则在经营性应付项目的增加栏中填2988 万元。（二）投资活动产生的现金流量1、收回投资所收到的现金等于长、短期投资的贷方发生额。2、处置固定资产、无形资产和其他长期资产所收回的现金净额等于处置固定资产所收回的现金+处置无形资产所收回的现金+处置其他长期资产所收回的现金。3、购置固定资产、无形资产和其他长期资产所支付的现金等于固定资产、在建工程、无形资产和其他长期资产的借方发生额（等于固定资产、在建工程、无形资产和其他长期资产的年末余额减去年初余额加上折旧或摊销额）举例：已举例4、投资所支付的现金等于长、短期投资借方发生额（等于长、短期投资的年末余额减去年初余额）举例：如报表中的该公司长期股权投资年末余额3 亿，年初为 0。则投资所支付的现金为 3 亿。（三）筹资活动产生的现金流量1、吸收投资所收到的现金精品w o r d 可编辑资料-第 6 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10等于股东投资所收到的货币资金（等于实收资本和资本公积年末数减去年初数）举例：如报表中的该公司实收资本年末余额为5 亿，减去年初余额亿，增加亿（假设为现金投资）。则吸收投资所收到的现金为亿。2、取得借款所收到的现金等于长、短期借款的贷方发生额。举例：如报表中的该公司短期借款年初数为亿，年末为5 亿，净增加为亿。可以在取得借款所收到的现金栏内填亿，也可以在取得借款所收到的现金栏内填5 亿，在偿还债务所支付的现金栏内填亿。本次在取得借款所收到的现金栏内填净增加额亿。3、偿还债务所支付的现金等于长、短期借款的借方发生额。4、分配股利、利润或偿付利息所支付的现金等于财务费用、在建工程中的利息支出。举例：如报表中的该公司财务费用为200万元，则在本项目栏内填200 万元。（四）经营活动产生的现金流量1、销售商品、提供劳务收到的现金等于主营业务收入+其他业务收入+应收帐款的减少+预收帐款的增加。举例：如报表中的该公司主营业务收入为15 亿，应收帐款的减少-800 万（4200-5000），则销售商品、提供劳务收到的现金为亿。2、收到的其他与经营活动有关的现金等于营业外收入加上其他应收款的减少加其他应付款的增加精品w o r d 可编辑资料-第 7 页，共 17 页-文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编码:CN10J3T3P10M7 HV6V3Q4A6H2 ZI7Y7P5P8Y10文档编