审计工作底稿编制案例工作底稿－原材料.xls

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1、上海立信长江会计师事务所有限公司SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS CO., LTD审审计计程程序序表表被审计单位:A公司审核员: XXX日期: 2006.03.20索引号: A124审查项目:原原材材料料会计期间：2005.12.31复核员:XX日期: 2006.03.30页次:一一、审审计计程程序序-原原材材料料：序号内 容执行情况说明索引号1获取或编制原材料明细表，复核加计正确并与总帐数、报表数及明细帐合计数核对是否相符已执行A12-4-12抽查核对明细帐与仓库台帐是否相符已执行A12-4-33比较原材料期末余额与期初余额，若有重大波动应查明

2、原因作出记录N/A4查阅资产负债表日前后若干天的原材料增减变动情况，检查有无跨期现象及发票到货暂估入帐的处理是否正确已执行A12-4-45抽查原材料入帐凭证，查验接受投资、债务重组、非货币性交易取得的存货计价及相关协议合同，并形成专门底稿已执行A12-4-56抽查原材料发出的原始凭证是否齐全、内容是否完整，计价是否正确已执行A12-4-67检查原材料计价方法是否前后期一致，抽查年末原材料计价是否正确已执行A12-4-68原材料监盘或抽盘，编制监盘或抽盘小结已执行A12-189对存放在外的原材料应现场查看或函询核实N/A10检查向关联方购货是否正常，关注交易价格是否公允，对集团内部购货，关注是否

3、存在未实现最终销售的内部利润已执行A12-4-811审核有无长期挂帐的原材料事项，如有，应查明原因作出记录N/A12对采用计划成本计价的，应检查材料成本差异发生额、转销额是否正确N/A13二二、调调整整事事项项说说明明及及调调整整分分录录：（注：分录请写到二级科目，并注明底稿索引；如篇幅不够，请另加页附后）三三、余余额额：期初余额期末余额上年审定数（或未审数）本期审定数未审数本期审定数3,751,093.303,751,093.303,764,615.973,764,615.97四四、审审计计结结论论：1、 本科目经审计后无调整事项，余额可以确认：2、 本科目经审计调整后，审定数可以确认：3、

4、 因原因，本科目余额不能确认： 存存货货分分类类余余额额明明细细表表二二级级科科目目名名称称 原原材材料料截止 2005年12月31日索引号：A12-4-1被审计单位：A公司页 次：委托单位提供审计人员填写序号三级科目名称期初数本期增加本期减少期末数T/F查验调整数调整审定金额索引借贷索引1瓶坯2,253,356.2368,175,276.2367,895,313.192,533,319.27TA12-4-22,533,319.272辅助材料107,560.621,166,853.181,134,121.84140,291.96TA12-4-3140,291.963备品备件1,390,176.

5、451,801,747.222,100,918.931,091,004.74TA12-4-41,091,004.74合计3,751,093.3071,143,876.6371,130,353.963,764,615.973,764,615.97审计说明:1、明细合计与总帐、报表数一致（ ） 不一致（ ）。2、经比较，原材料期末余额与期初余额未发现异常波动的情形。资料提供人：审核员：日期：2006年3月20日复核员：日期：2006年3月30日注: 1、根据物资采购、包装物、材料成本差异、委托加工物资、自制半成品、分期收款发出商品、加工商品、开发成本、开发产品等明细帐余额的内容,按科目分别填列。

6、2、每张表只填一个总分类科目。原原材材料料（主主料料）收收发发存存各各月月明明细细表表截止 2005年12月31日被审计单位：A公司索引号:A12-4-2-1月份期初余额入库发出期末余额生产成本-原材料制造费用领用转入其他业务支出发出小计1月2,253,356.238,178,382.496,553,535.206,553,535.203,878,203.522月3,878,203.523,703,663.603,047,219.42582,897.233,630,116.653,951,750.473月3,951,750.474,074,290.144,502,434.7659,166.56

7、4,561,601.323,464,439.294月3,464,439.296,496,715.805,395,743.405,395,743.404,565,411.695月4,565,411.695,883,372.786,328,954.25100,640.006,429,594.254,019,190.226月4,019,190.224,559,323.135,900,340.27118,530.406,018,870.672,559,642.687月2,559,642.688,705,390.617,108,144.27878,895.427,987,039.693,277,993.

8、608月3,277,993.606,120,767.226,712,851.886,712,851.882,685,908.949月2,685,908.947,723,401.035,414,233.651,501,691.776,915,925.423,493,384.5510月3,493,384.553,745,525.114,332,866.16110,442.714,443,308.872,795,600.7911月2,795,600.794,247,578.913,881,002.013,881,002.013,162,177.6912月3,162,177.694,736,865.4

9、14,845,428.23520,295.605,365,723.832,533,319.27合计2,253,356.2368,175,276.2364,022,753.50-3,872,559.6967,895,313.192,533,319.27与生产成本-材料A12-12-2-2勾稽关系一致与其他业务支出I5-4勾稽关系一致-原原材材料料（辅辅助助材材料料）收收发发存存各各月月明明细细表表截止 2005年12月31日被审计单位：A公司索引号:A12-4-2-2月份期初余额入库发出期末余额生产成本-包装物计入制造费用转入其他业务支出发出小计1月107,560.62186,516.31107

10、,861.97290.26108,152.23185,924.702月185,924.7023,211.5346,786.10156.2246,942.32162,193.913月162,193.9130,218.8064,247.79224.2164,472.00127,940.714月127,940.71113,644.8762,376.54148.2862,524.82179,060.765月179,060.7658,592.65102,369.2285.59102,454.81135,198.606月135,198.6070,792.2279,609.72192.2679,801.98

11、126,188.847月126,188.84147,591.46127,280.2962.22127,342.51146,437.798月146,437.79110,095.75108,548.66151.64108,700.30147,833.249月147,833.24138,429.32106,498.2372.9054,684.19161,255.32125,007.2410月125,007.24196,809.4171,166.4534.9971,201.44250,615.2111月250,615.2134,227.78105,275.56105,275.56179,567.431

12、2月179,567.4356,723.0844,436.7751,561.7895,998.55140,291.96合计107,560.621,166,853.181,026,457.301,418.57106,245.971,134,121.84140,291.96与生产成本-辅材A12-12-2-2勾稽关系一致与其他业务支出I5-4勾稽关系一致-原原材材料料（备备品品备备件件）收收发发存存各各月月明明细细表表截止 2005年12月31日被审计单位：A公司索引号:A12-4-2-3月份期初余额入库发出期末余额生产领用计入制造费用其他业务支出发出小计1月1,390,176.4556,924.5

13、4248,919.99248,919.991,198,181.002月1,198,181.00207,424.35254,993.79254,993.791,150,611.563月1,150,611.5655,403.6357,019.6357,019.631,148,995.564月1,148,995.5678,016.92174,715.58174,715.581,052,296.905月1,052,296.90258,107.2492,570.193,418.8095,988.991,214,415.156月1,214,415.1565,177.2065,002.2565,002.25

14、1,214,590.107月1,214,590.1058,326.3585,975.5785,975.571,186,940.888月1,186,940.88322,962.7176,476.3376,476.331,433,427.269月1,433,427.26217,966.23120,022.47120,022.471,531,371.0210月1,531,371.0272,381.7978,588.9478,588.941,525,163.8711月1,525,163.87151,743.91145,741.53145,741.531,531,166.2512月1,531,166.2

15、5257,312.35183,961.01513,512.85697,473.861,091,004.74合计1,390,176.451,801,747.22-1,583,987.28516,931.652,100,918.931,091,004.74与制造费用-备件消耗A12-12-8-1勾稽关系一致-与其他业务支出I5-4勾稽关系一致原原材材料料仓仓库库结结存存清清单单截止 2005年12月31日被审计单位：A公司索引号：A12-4-3品种、规格名称数量单位结存数量结存金额主料ZA只14,5009,047.01主料ZB只214,200153,274.93主料ZC只188,15068,666

16、.71主料ZD只375,500147,111.42主料ZE只24,00014,070.81主料ZF只36,50024,175.99主料ZG只1,415,7141,028,234.88主料ZH只6,1003,649.76主料ZI只88,00032,926.88主料ZJ只64,00048,082.05主料ZK只5,5004,028.63主料ZL只104,00079,276.73主料ZM只135,50048,510.16主料ZN只90,40054,008.21主料ZO只79,20044,270.77主料ZP只1,178,500431,177.51主料ZQ只118,00044,548.93主料ZR只1

17、9,5007,506.13主料ZS只45,70026,174.86主料ZT只122,30047,421.72主料ZU只394,800213,934.36主料ZV只8,0003,220.82主要材料小计4,728,0642,533,319.27辅料FA张33,2506,290.71辅料FB张1,1834,148.77辅料FC罐2,14656,686.72辅料FD卷2,83536,829.60辅料FE卷275846.16辅料FF只1,9789,298.29辅料FG只692354.87辅料FH只6,00015,129.40辅料FI只490816.67辅料FJ只2,9702,411.54辅料FK只44

18、02,810.54辅料FL卷144800.45辅料FM只5501,057.69辅料FN只6,2002,605.41辅料FO只240205.14辅助材料小计140,291.96B1类备件略47,070.66B2类备件略240,054.92B3类备件略788,761.94通用备件略15,117.22备品备件小计略1,091,004.74原材料合计3,764,615.97审计说明：明细帐余额与仓库帐明细余额核对相符！截截 止止 测测 试试 原原材材料料索引号：A12-4-4被审计单位：A公司截止 2005年12月31日页次：原材料项目入库单采购发票应属期间账户记录结论入库单号入库单日期数量（只）金额

19、（元）发票号发票日期数量（只）金额（元）本期（05年）下期（06年）凭证号主料ZU00006072005/12/31633,600343,335.38006298882005/12/31633,600343,335.3805.12T128ok!主料ZU00006082006/1/950,00028,205.13006298892006/1/1150,00028,205.1306.1T37ok!主料ZO00006082006/1/950,00029,059.83006298892006/1/1150,00029,059.8306.1T37ok!主料ZU00006092006/1/117,2003

20、,938.46006298902006/1/187,2003,938.4606.1T38ok!主料ZO00006092006/1/1121,60012,184.62006298902006/1/1821,60012,184.6206.1T38ok!主料ZF00006102006/1/1276,85522,025.20005645212006/1/1976,85522,025.2006.1T43ok!主料ZE00006112005/1/12121,97533,652.59005645212006/1/19121,97533,652.5906.1T43ok!主料ZE0000612、00006132

21、005/1/13481,635132,758.36005645212006/1/19481,635132,758.3606.1T43ok!主料ZE0000614、0000615、00006162005/1/14495,145144,946.29005645212006/1/19495,145144,946.2906.1T43ok!需说明调整的事项（包括调整分录）审计说明：经抽查测试，原材料期末截止未发现异常情况！审核员：日期：2006年3月20日复核员：日期：2006年3月30日原原材材料料 科科目目凭凭证证测测试试2005年度索引号：A12-4-5-1页 次：被审计单位：A公司单位：元日期凭

22、证业务内容对应科目借或贷金额核对内容备注编号123456782月28日T - 26外购入库应交税金-应交增值税（进）借1,046,081.19T T T T应付帐款-S公司贷7,199,500.002月28日T - 51外购入库应交税金-应交增值税（进）借562,961.54T T T T应付帐款-Y公司贷3,874,500.004月29日T - 50外购入库应交税金-应交增值税（进）借656,788.46T T T T应付帐款-Y公司贷4,520,250.004月29日T - 53外购入库应交税金-应交增值税（进）借743,931.60T T T T应付帐款-S公司贷5,120,000.00

23、5月31日T - 44外购入库应交税金-应交增值税（进）借938,269.23T T T T应付帐款-X公司贷6,457,500.006月27日T - 18外购入库应交税金-应交增值税（进）借1,348,666.67T T T T应付帐款-X公司贷9,282,000.00核对内容说明：1、 通过抽查未发现异常业务（ ）；发现异常业务（ ）笔，进一步1、原始凭证内容完整。5、审查验见索引：_2、有授权批准。6、计3、计价恰当。7、说2、 审计标示：T=核对正确4、帐务处理正确。8、明审核员：日期：2006年3月20日复核员：日期：2006年3月30日原原材材料料发发出出计计价价测测试试汇汇总总表

24、表截止 2005年12月31日被审计单位：A公司索索引引号号：A12-4-6-1二级明细品种单位期末数量期末单价期末余额查验索引原材料主料ZP只1,178,5000.365870431,177.51A12-4-7-1原材料主料ZQ只118,0000.37753344,548.93A12-4-7-2原材料主料ZB只214,2000.715569153,274.93A12-4-7-3原材料主料ZD只375,5000.391775147,111.42A12-4-7-4原材料主料ZF只36,5000.66235624,175.99A12-4-7-5原材料主料ZG只1,415,7140.7263011,

25、028,234.88A12-4-7-6原材料主料ZU只394,8000.541880213,934.36A12-4-7-7合计2,042,458.02年末原材料-瓶坯金额2,533,319.27计价测试金额2,042,458.02测试比例80.62%查验结论：1、原材料发出采用加权平均法结转符合相关规定且较为合理!2、与上期比较，原材料发出的计价方法保持了一致性!3、 经测试，未发现异常情形!原原材材料料期期初初、期期末末计计价价比比较较汇汇总总表表截止 2005年12月31日被审计单位：A公司索索引引号号：A12-4-62二级明细品种单位期初单价期末单价波动幅度查验索引原材料主料ZP只0.3

26、644430.3658700.39%A12-4-7-1原材料主料ZQ只0.3774060.3775330.03%A12-4-7-2原材料主料ZB只-0.715569不适用A12-4-7-3原材料主料ZD只-0.391775不适用A12-4-7-4原材料主料ZF只0.6623520.6623560.00%A12-4-7-5原材料主料ZG只0.7275870.726301-0.18%A12-4-7-6原材料主料ZU只-0.541880不适用A12-4-7-7查验结论： 与上期期初相比，原材料结存单价波动极小!原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-

27、7-1原材料名称：主料ZP月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1,040,0000.3644379,020.891月2,327,0000.46000.3932914,888.891,663,0000.3843639,076.911,704,0000.3843654,832.872月3,300,0000.46000.39321,297,435.904,019,5000.39011,568,174.32984,5000.3901384,094.443月5,987,0000.46000.39322,353,863.245,702,5000.392

28、72,239,575.941,269,0000.3927498,381.744月10,047,3400.46410.39663,985,022.578,176,3400.39623,239,372.273,140,0000.39621,244,032.045月9,136,9000.46710.39933,648,096.587,038,9000.39852,804,877.795,238,0000.39852,087,250.836月4,906,0000.47000.40171,970,786.337,235,0000.40002,894,311.802,909,0000.40001,163,

29、725.367月9,933,5000.47000.40173,990,380.349,676,5000.40133,883,488.723,166,0000.40131,270,616.998月2,127,5000.44450.3799808,341.034,522,0000.39271,775,960.74771,5000.3927302,997.289月4,785,0000.42800.36581,750,410.263,190,0000.36961,178,866.202,366,5000.3696874,541.3410月3,685,0000.42800.36581,348,017.1

30、04,845,5000.36731,779,626.031,206,0000.3673442,932.4111月3,674,0000.42800.36581,343,993.164,691,5000.36621,717,901.91188,5000.366269,023.6612月990,0000.42800.3658362,153.850.3659-1,178,5000.3659431,177.51小计60,899,24023,773,389.2560,760,74023,721,232.631,178,500431,177.51帐面数量1,178,500帐面余额431,177.51差异-差

31、异0.00结结论论：经经复复核核无无差差异异，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-2原材料名称：主料ZQ月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日129,5000.377448,874.111月0.3774-129,5000.377448,874.112月69,0000.377426,041.0360,5000.377422,833.083月55,0000.48000.410322,564.1066,0000

32、.393025,941.2449,5000.393019,455.934月1,368,8000.48960.4184572,760.69697,2000.4176291,118.54721,1000.4176301,098.085月316,6000.49000.4188132,593.16687,1000.4179287,163.20350,6000.4179146,528.046月350,6000.4179146,528.04-7月1,097,0000.48240.4123452,307.69847,0000.4123349,229.37250,0000.4123103,078.328月78

33、1,0000.45430.3883303,223.93647,7250.3941255,259.10383,2750.3941151,043.169月748,0000.43800.3744280,020.51562,2750.3810214,250.58569,0000.3810216,813.0910月629,0000.43800.3744235,471.79640,0000.3775241,621.30558,0000.3775210,663.5711月287,0000.3775108,352.05271,0000.3775102,311.5212月153,0000.377557,762.

34、59118,0000.377544,548.93小计4,995,4001,998,941.875,006,9002,003,267.05118,00044,548.93帐面数量118,000帐面余额44,548.93差异-差异-0.00结结论论：经经复复核核无无差差异异，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-3原材料名称： 主料ZB月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1月1,320,0000.93000.

35、79491,049,230.77677,500-642,5001,049,230.772月120,0000.87000.743689,230.77277,500-485,0001,138,461.543月-485,0001,138,461.544月-485,0001,138,461.545月-485,0001,138,461.546月362,0002.3473849,738.30123,0002.3473288,723.247月720,0000.86700.7410533,538.47688,0000.9754671,074.80155,0000.9754151,186.918月1,080,0

36、000.86700.7410800,307.701,097,5000.7704845,558.97137,5000.7704105,935.639月1,700,0000.86700.74101,259,743.581,832,2000.74321,361,740.115,3000.74323,939.1010月480,0000.84400.7214346,256.4165,0000.721646,904.41420,3000.7216303,291.1111月1,526,6480.84400.72141,101,274.281,060,3000.7214764,920.62886,6480.7

37、214639,644.7612月657,9000.82800.7077465,590.761,330,3480.7156951,959.97214,2000.7156153,275.55小计7,604,5485,645,172.747,390,3485,491,897.19214,200153,275.55帐面数量214,200帐面余额153,274.93差异-差异0.62结结论论：经经复复核核差差异异极极小小，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-4原材料

38、名称： 主料ZD月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1月-2月-3月-4月-5月-6月-7月935,0000.4583760.3918366,309.400.3918-935,0000.3918366,309.408月517,0000.3918202,547.55418,0000.3918163,761.859月0.3918-418,0000.3918163,761.8510月0.3918-418,0000.3918163,761.8511月42,5000.391816,650.43375,5000.3918147,111.4212月0.3

39、918-375,5000.3918147,111.42小计935,000366,309.40559,500219,197.98375,500147,111.42帐面数量375,500帐面余额147,111.42差异-差异0.00结结论论：经经复复核核无无差差异异，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-5原材料名称： 主料ZF月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日41,5000.662427,487.621月

40、528,0000.7926450.6775357,706.46450,5000.6764304,705.76119,0000.676480,488.322月-82,5000.676455,800.7236,5000.676424,687.593月0.6764-36,5000.676424,687.594月0.6764-36,5000.676424,687.595月-0.6764-36,5000.676424,687.596月0.6764-36,5000.676424,687.597月0.6764-36,5000.676424,687.598月572,0000.7531290.6437368,1

41、96.22352,0000.6457227,272.15256,5000.6457165,611.669月682,0000.7278310.6221424,256.86440,0000.6285276,549.97498,5000.6285313,318.5510月434,5000.8440000.7214313,434.1912,0000.67188,061.13921,0000.6718618,691.6111月49,5000.5702220.487424,124.79132,0000.662487,430.98838,5000.6624555,385.4212月-802,0000.662

42、4531,209.4336,5000.662424,175.99小计2,266,0001,487,718.522,271,0001,491,030.1536,50024,175.99帐面数量36,500帐面余额24,175.99差异-差异0.00结结论论：经经复复核核无无差差异异，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-6原材料名称：主料ZG月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日131,5380.727695

43、,705.371月0.7276-131,5380.727695,705.372月16,3240.727611,877.13115,2140.727683,828.243月0.7276-115,2140.727683,828.244月0.7276-115,2140.727683,828.245月0.7276-115,2140.727683,828.246月0.7276-115,2140.727683,828.247月0.7276-115,2140.727683,828.248月0.7276-115,2140.727683,828.249月154,0000.8997930.7691118,434.

44、323,0000.75132,253.92266,2140.7513200,008.6310月137,5000.8440000.721499,188.0356,5000.741141,872.74347,2140.7411257,323.9211月-235.05-0.7418-347,2140.7418257,558.9712月1,667,5000.8460000.72311,205,730.77599,0000.7263435,054.581,415,7140.72631,028,235.16小计1,959,0001,423,588.17674,824491,058.381,415,7141

45、,028,235.16帐面数量1,415,714帐面余额1,028,234.88差异-差异0.28结结论论：经经复复核核差差异异较较小小，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原原材材料料结结转转计计价价复复核核表表2005年度被审计单位：A公司索引号：A12-4-7-7原材料名称： 主料ZU月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1月-2月-3月-4月-5月-6月-7月309,6000.6340000.5419167,766.15151,2000.541981,932.31158,4000.5419

46、85,833.848月590,4000.6340000.5419319,926.16548,8000.5419297,383.93200,0000.5419108,376.079月576,0000.6340000.5419312,123.08409,4000.5419221,845.81366,6000.5419198,653.3410月835,2000.6340000.5419452,578.46827,4000.5419448,351.80374,4000.5419202,880.0011月201,6000.6340000.5419109,243.08230,4350.5419124,86

47、8.20345,5650.5419187,254.8812月3,477,6000.6340000.54191,884,443.083,428,3650.54191,857,763.60394,8000.5419213,934.36小计5,990,4003,246,080.015,595,6003,032,145.65394,800213,934.36帐面数量394,800帐面余额213,934.36差异-差异-0.00结结论论：经经复复核核无无差差异异，该该项项原原材材料料发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！原材料关联采购明细及单价比较表2005年度被审计单位：A公司

48、索索引引号号：A12-4-8-1A12-4-8-1品种SS公司SH公司NC公司ZJ公司GH公司GZ公司合计采购单价比较非关联采购单价数量金额数量金额数量金额数量金额数量金额数量金额数量金额关联（不含税）非关联（不含税）差异率查验索引主料ZD1,870,000739,909.821,870,000739,909.820.39570.39670.26%A12-4-8-3主料ZM140,78650,481.88140,78650,481.880.35860.3575-0.30%A12-4-8-4主料ZP60,899,24023,773,389.256,653,2702,519,390.9467,55

49、2,51026,292,780.190.38920.39020.25%A12-4-8-5主料ZQ4,995,4001,998,941.874,995,4001,998,941.870.40020.40020.01%A12-4-8-6主料ZR1,793,000730,606.831,793,000730,606.830.40750.41020.67%A12-4-8-7主料ZW1,155,000498,948.721,155,000498,948.720.43200.43270.16%A12-4-8-8主料ZU5,990,4003,246,080.017,0004,032.485,997,4003

50、,250,112.490.54190.5412-0.13%A12-4-8-9主料ZO237,600132,812.31237,600132,812.310.55900.56020.22%A12-4-8-10主料ZX1,155,000677,985.761,155,000677,985.760.58700.58710.02%A12-4-8-11主料ZY5,407,2002,970,375.381,672,8001,024,004.447,080,0003,994,379.820.56420.56430.02%A12-4-8-12主料ZN360,000206,153.84183,600109,68