隆平高科：审计报告.ppt

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1、,一、审计报告,审,计,报,告,天健审20112-156 号袁隆平农业高科技股份有限公司全体股东：我们审计了后附的袁隆平农业高科技股份有限公司（以下简称隆平高科公司）财务报表，包括 2010年 12 月 31 日的合并及母公司资产负债表，2010 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变动表，以及财务报表附注。一、管理层对财务报表的责任按照企业会计准则的规定编制财务报表是隆平高科公司管理层的责任。这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会

2、计估计。二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财

3、务报表的总体列报。我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。三、审计意见我们认为，隆平高科公司财务报表已经按照企业会计准则的规定编制，在所有重大方面公允反映了隆平高科公司 2010 年 12 月 31 日的财务状况，以及 2010 年度的经营成果和现金流量。,天健会计师事务所有限公司中国杭州,中国注册会计师中国注册会计师,李永利刘建清,报告日期：2011 年 4 月 12 日二、会计报表(附后)三、会计报表附注（附后）,隆平高科 2010 年年度报告全文附件：会计报表资产负债表资产负债表,编制单位：袁隆平农业高科技股份有限公司,2010 年 12 月 31 日,单位

4、：元,项目,合并,期末余额,母公司,合并,年初余额,母公司,流动资产：,货币资金,549,704,860.95,295,024,424.84,608,266,741.85,309,418,880.46,结算备付金拆出资金,交易性金融资产应收票据应收账款预付款项,14,335,094.84533,595.00158,068,356.57130,019,735.85,5,356,360.77880,505.7812,728,315.94,9,572,035.49200,000.00106,157,112.23129,308,238.53,2,080,182.06872,250.077,419,76

5、5.90,应收保费应收分保账款应收分保合同准备金,应收利息应收股利,252,000.001,783,000.00,0.005,863,339.68,294,250.00,438,610.93,其他应收款,86,790,867.13,419,811,699.75,58,272,000.79,428,468,006.34,买入返售金融资产,存货,760,735,910.75,23,025,991.81,678,059,970.47,19,902,048.70,一年内到期的非流动资产,其他流动资产,0.00,流动资产合计,1,702,223,421.09,762,690,638.57,1,590,1

6、30,349.36,768,599,744.46,非流动资产：发放贷款及垫款可供出售金融资产,持有至到期投资长期应收款,10,000,000.00,10,000,000.00,长期股权投资,169,721,173.83,551,183,674.34,104,933,728.58,511,366,463.38,投资性房地产,固定资产在建工程工程物资,322,423,138.9227,821,216.800.00,128,722,728.2820,746,341.73,252,027,101.5150,772,564.87869,901.00,87,974,862.8939,950,932.09,

7、固定资产清理生产性生物资产油气资产,45,933.48,无形资产开发支出商誉长期待摊费用递延所得税资产,156,703,119.4223,698,470.7311,838,819.1513,509,592.713,963,182.87,61,746,366.271,772,476.305,766,708.850.00,151,788,185.9714,099,299.7311,838,819.159,421,637.468,558,882.01,67,206,967.05693,620.403,373,309.57383,957.27,其他非流动资产,0.00,非流动资产合计资产总计,739,

8、724,647.912,441,948,069.00,769,938,295.771,532,628,934.34,614,310,120.282,204,440,469.64,710,950,112.651,479,549,857.11,流动负债：1,：,隆平高科 2010 年年度报告全文,短期借款,687,800,000.00,555,000,000.00,680,300,000.00,530,000,000.00,向中央银行借款吸收存款及同业存放拆入资金交易性金融负债,应付票据,27,200,000.00,7,160,000.00,应付账款预收款项,106,309,563.61175,5

9、77,865.97,6,110,991.0717,856.35,108,708,911.73109,499,422.85,6,110,448.424,224,033.37,卖出回购金融资产款应付手续费及佣金,0.000.00,应付职工薪酬应交税费应付利息应付股利其他应付款,73,608,717.07-10,807,626.880.00957,146.92111,545,270.64,12,950,171.09-2,162,924.670.00500,144.0062,798,558.69,58,962,417.05-12,484,615.87647,630.7048,063,660.39,12

10、,503,681.87-3,152,725.28500,144.0036,598,323.21,应付分保账款保险合同准备金代理买卖证券款代理承销证券款一年内到期的非流动负债其他流动负债,流动负债合计,1,172,190,937.33,635,214,796.53,1,000,857,426.85,586,783,905.59,非流动负债：长期借款应付债券,长期应付款,1,175,550.28,0.00,1,145,855.14,专项应付款,21,783,296.75,15,065,555.43,25,130,555.64,19,015,578.90,预计负债递延所得税负债,其他非流动负债,17

11、,499,433.24,0.00,17,192,246.57,非流动负债合计负债合计,40,458,280.271,212,649,217.60,15,065,555.43650,280,351.96,43,468,657.351,044,326,084.20,19,015,578.90605,799,484.49,所有者权益（或股东权益）,实收资本（或股本）资本公积减：库存股专项储备盈余公积一般风险准备未分配利润外币报表折算差额归属于母公司所有者权益合计少数股东权益所有者权益合计负债和所有者权益总计,277,200,000.00519,523,644.030.000.0047,453,200

12、.450.00146,668,805.52-1,365,486.58989,480,163.42239,818,687.981,229,298,851.402,441,948,069.00,277,200,000.00543,429,029.200.000.0047,453,200.450.0014,266,352.73882,348,582.381,532,628,934.34,277,200,000.00532,108,220.8945,893,869.4793,028,949.77-1,153,376.96947,077,663.17213,036,722.271,160,114,385

13、.442,204,440,469.64,277,200,000.00531,020,129.2045,893,869.4719,636,373.95873,750,372.621,479,549,857.11,2,隆平高科 2010 年年度报告全文利润表,编制单位：袁隆平农业高科技股份有限公司,2010 年 1-12 月,单位：元,项目,合并,本期金额,母公司,合并,上期金额,母公司,一、营业总收入其中：营业收入,1,280,396,579.191,280,396,579.19,56,624,481.4356,624,481.43,1,054,749,535.161,054,749,535.1

14、6,43,789,070.7043,789,070.70,利息收入已赚保费手续费及佣金收入,二、营业总成本其中：营业成本,1,183,583,342.03907,891,472.11,107,404,877.6649,573,317.58,1,034,981,005.66779,749,818.47,100,658,746.6735,484,618.26,利息支出手续费及佣金支出退保金赔付支出净额提取保险合同准备金净额保单红利支出分保费用,营业税金及附加,343,052.33,1,173,322.65,251,547.42,销售费用管理费用财务费用资产减值损失加：公允价值变动收益（损失以“-”

15、号填列）投资收益（损失以“-”号填列）其中：对联营企业和合营企业的投资收益,110,178,413.91128,544,622.4524,806,584.2111,819,197.0213,912.7824,945,480.3819,363,564.74,2,863,297.2244,153,929.3810,284,466.62529,866.86276,178.7154,947,200.0419,508,280.67,96,190,448.66117,337,287.2020,368,224.3920,161,904.29996,015.4955,998,242.103,979,869.4

16、2,3,465,110.7050,687,601.165,885,213.054,884,656.0880,182.0676,282,863.233,979,869.42,汇兑收益（损失以“-”号填列）,三、营业利润（亏损以“-”号填列）加：营业外收入减：营业外支出其中：非流动资产处置损失四、利润总额（亏损总额以“-”号填列）减：所得税费用五、净利润（净亏损以“-”号填列）归属于母公司所有者的净利润少数股东损益,121,772,630.3228,767,955.519,944,931.80128,319.49140,595,654.035,854,961.33134,740,692.7074,

17、603,186.7360,137,505.97,4,442,982.5211,765,235.71230,951.2015,977,267.03383,957.2715,593,309.76,76,762,787.0914,251,913.017,849,299.671,013,010.5183,165,400.432,346,749.3480,818,651.0948,470,288.9832,348,362.11,19,493,369.321,360,000.00638,520.5820,214,848.74887,695.7119,327,153.03,六、每股收益：3,隆平高科 201

18、0 年年度报告全文,（一）基本每股收益（二）稀释每股收益七、其他综合收益,0.2690.269,0.1750.175,八、综合收益总额归属于母公司所有者的综合收益总额归属于少数股东的综合收益总额,134,740,692.7074,603,186.7360,137,505.97,15,593,309.76,80,818,651.0948,470,288.9832,348,362.11,19,327,153.03,现金流量表,编制单位：袁隆平农业高科技股份有限公司,2010 年 1-12 月,单位：元,项目,合并,本期金额,母公司,合并,上期金额,母公司,一、经营活动产生的现金流量：,销售商品、提

19、供劳务收到的现金,1,142,916,574.64,50,175,784.46,1,097,115,701.22,47,657,053.78,客户存款和同业存放款项净增加额向中央银行借款净增加额向其他金融机构拆入资金净增加额收到原保险合同保费取得的现金收到再保险业务现金净额保户储金及投资款净增加额处置交易性金融资产净增加额收取利息、手续费及佣金的现金拆入资金净增加额回购业务资金净增加额,收到的税费返还收到其他与经营活动有关的现金,10,679,442.98212,799,421.79,0.00122,301,450.92,3,463,094.68154,702,499.17,0.00126,8

20、66,101.83,小计,经营活动现金流入,1,366,395,439.41,172,477,235.38,1,255,281,295.07,174,523,155.61,购买商品、接受劳务支付的现金客户贷款及垫款净增加额存放中央银行和同业款项净增加额支付原保险合同赔付,982,741,687.440.000.000.00,60,157,922.16,790,535,556.110.000.000.00,51,162,809.18,4,-,-,-,-,0,隆平高科 2010 年年度报告全文款项的现金,支付利息、手续费及佣金的现金支付保单红利的现金,0.000.00,0.000.00,支付给职工

21、以及为职工支付的现金支付的各项税费支付其他与经营活动有关的现金,95,936,669.7028,029,921.02101,287,604.39,24,097,235.611,144,690.9646,432,248.48,75,166,803.5116,750,526.00201,951,825.94,15,926,751.239,107,741.9345,568,366.33,小计,经营活动现金流出,1,207,995,882.55,131,832,097.21,1,084,404,711.56,121,765,668.67,经营活动产生的现金流量净额,158,399,556.86,40,

22、645,138.17,170,876,583.51,52,757,486.94,二、投资活动产生的现金流量：,收回投资收到的现金,0.00,0.00,11,660,912.18,8,218,804.20,现金,取得投资收益收到的,1,839,064.00,9,638,064.00,8,291,004.90,13,960,494.15,处置固定资产、无形资,产和其他长期资产收回的,20,723,765.67,18,814,781.00,5,142,882.32,4,000,670.00,现金净额,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,-7,407,665.160.0

23、0,90,401,051.260.00,27,971,736.02,29,021,736.020.00,小计,投资活动现金流入,15,155,164.51,118,853,896.26,53,066,535.42,55,201,704.37,购建固定资产、无形资,产和其他长期资产支付的,69,369,858.15,30,432,395.47,149,756,003.90,48,240,966.93,现金,投资支付的现金,66,962,358.940,15,002,373.71,624,986.680,50,214,553.54,质押贷款净增加额,取得子公司及其他营业单位支付的现金净额支付其他与

24、投资活动有关的现金,34,603,056.410.00,109,000,000.000.00,0.000.00,小计,投资活动现金流出,170,935,273.50,154,434,769.18,150380990.6,98,455,520.47,投资活动产生的现金流量净额,-155,780,108.99,-35,580,872.92,-97314455.16,-43,253,816.10,三、筹资活动产生的现金流量：,吸收投资收到的现金其中：子公司吸收少数股东投资收到的现金,39200003920000,0.00,1630900016309000,取得借款收到的现金,851300000,64

25、5,000,000.00,987100000,801,800,000.00,发行债券收到的现金,收到其他与筹资活动有关的现金筹资活动现金流入,0855220000,0.00645,000,000.00,01003409000,-801,800,000.00,5,-,隆平高科 2010 年年度报告全文小计,偿还债务支付的现金分配股利、利润或偿付利息支付的现金其中：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,84380000084579457.628070841.10,620,000,000.0046,130,172.110.00,76330000062778510.911523

26、08370,650,800,000.0038,227,819.01-,小计,筹资活动现金流出,928379457.6,666,130,172.11,826078510.9,689,027,819.01,筹资活动产生的现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额加：期初现金及现金等价物余额六、期末现金及现金等价物余额,-73159457.6-293322.42-70833332.15583263736.3512430404.2,-21,130,172.110.000-16,065,906.860289,575,874.92273,509,968.06,177330

27、489.1411034.6562251303652.1331960084.2583263736.3,112,772,180.99122,275,851.830167,300,023.09289,575,874.92,6,隆平高科 2010 年年度报告全文合并所有者权益变动表,编制单位：袁隆平农业高科技股份有限公司,本期金额,2010 年度,上年金额,单位：元,项目,归属于母公司所有者权益实收一般 未分资本 资本 减：库 专项 盈余风险 配利 其他（或 公积 存股 储备 公积准备 润股本）,少数股东权益,所有者权益合计,归属于母公司所有者权益实收一般 未分资本 资本 减：库 专项 盈余风险 配利

28、 其他（或 公积 存股 储备 公积准备 润股本）,少数股东权益,所有者权益合计,一、上年年末余额,277,20 532,100,000.0 8,220.80 9,0.00,0.00,45,893,869.47,0.00,93,028,-1,153,949.77 376.96,213,03 1,160,1 252,00 528,396,722.2 14,385.0,000.0 5,598.67 44 0 0,0.00,0.00,43,961,154.17,0.00,89,331,-1,278,376.09 873.78,183,51 1,095,97,591.8 26,846.2 90,加：会计

29、政策变更前期差错更正其他,0.000.000.00,0.000.000.00,二、本年年初余额,277,20 532,100,000.0 8,220.80 9,0.00,0.00,45,893,869.47,0.00,93,028,-1,153,949.77 376.96,213,03 1,160,1 252,00 528,396,722.2 14,385.0,000.0 5,598.67 44 0 0,0.00,0.00,43,961,154.17,0.00,89,331,-1,278,376.09 873.78,183,51 1,095,97,591.8 26,846.2 90,三、本年增

30、减变动金额（减少以“-”号填列）,0.00,-12,584,576.86,0.00,0.00,1,559,330.98,0.00,53,639,-212,10 26,781,69,184,25,200,3,712,6855.75 9.62 965.71 465.96 000.00 22.29,0.00,0.00,1,932,715.30,0.00,3,697,5 125,49 29,519,64,187,73.68 6.82 130.45 538.54,（一）净利润,74,603,186.73,60,137,505.97,134,740,692.70,48,470,288.98,32,348,

31、80,818,362.11 651.09,（二）其他综合收益,0.00,0.00,上述（一）和（二）小计,0.00,0.00,0.00,0.00,0.00,0.00,74,603,186.73,0.00,60,137,505.97,134,740,692.70,0.00,0.00,0.00,0.00,0.00,0.00,48,470,288.98,0.00,32,348,80,818,362.11 651.09,7,隆平高科 2010 年年度报告全文,（三）所有者投入和减少资本,0.00,-12,584,576.86,0.00,0.00,0.00,0.00,0.00,-212,10-4,975

32、,-17,7719.62 182.94,869.42,0.00,3,712,622.29,0.00,0.00,0.00,0.00,0.00,125,49 17,192,21,030,6.82 432.09 551.20,1所有者投入资本2股份支付计入所有者权益的金额,-4,975,-4,975,182.94 182.940.00,17,192,17,192,432.09 432.090.00,3其他,-12,584,576.86,-212,109.62,-12,796,686.48,3,712,622.29,125,496.82,3,838,119.11,（四）利润分配,0.00,0.00,0

33、.00,0.00,1,559,330.98,0.00,-20,963,330.98,0.00,-28,380-47,784,357.32,357.32,0.00,0.00,0.00,0.00,1,932,715.30,0.00,-19,572,715.30,0.00,-20,021-37,661,663.75,663.75,1提取盈余公积,1,559,330.98,-1,559,330.98,0.00,1,932,715.30,-1,932,715.30,0.00,备,2提取一般风险准,0.00,0.00,3对所有者（或股东）的分配4其他,-19,404,000.00,-28,380-47,7

34、84,357.32,357.320.00,-17,640,000.00,-20,021-37,661,663.75,663.750.00,（五）所有者权益内部结转,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,25,200,000.00,0.00,0.00,0.00,0.00,0.00,-25,200,000.00,0.00,0.00,0.00,1资本公积转增资本（或股本）2盈余公积转增资本（或股本）,0.000.00,0.000.00,损,3盈余公积弥补亏,0.00,0.00,4其他,0.00,25,200,000.00,-25,200,

35、000.00,0.00,（六）专项储备,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,8,隆平高科 2010 年年度报告全文,1本期提取2本期使用,0.000.00,0.000.00,四、本期期末余额,277,20 519,520,000.0 3,644.00 3,0.00,0.00,47,453,200.45,146,660.00 8,805.52,-1,365,486.58,239,81 1,229,2 277,20 532,108,68

36、7.9 98,851.0,000.0 8,220.88 40 0 9,0.00,0.00,45,893,869.47,0.00,93,028,-1,153,949.77 376.96,213,03 1,160,16,722.2 14,385.7 44,母公司所有者权益变动表,编制单位：袁隆平农业高科技股份有限公司,本期金额,2010 年度,单位：元上年金额,项目,实收资本（或股本）,资本公 减：库 专项储 盈余公 一般风 未分配积 存股 备 积 险准备 利润,所有者 实收资权益合 本（或计 股本）,资本公 减：库 专项储 盈余公 一般风 未分配积 存股 备 积 险准备 利润,所有者权益合计,一

37、、上年年末余额,277,200,0 531,020,100.00 29.20,0.00,0.00,45,893,869.47,0.00,19,636,37 873,750,3 252,000,0 531,020,13.95 72.62 00.00 29.20,0.00,0.00,43,961,154.17,0.00,45,081,93 872,063,26.22 19.59,加：会计政策变更前期差错更正其他,0.000.000.00,0.000.000.00,二、本年年初余额,277,200,0 531,020,100.00 29.20,0.00,0.00,45,893,869.47,0.00

38、,19,636,37 873,750,3 252,000,0 531,020,13.95 72.62 00.00 29.20,0.00,0.00,43,961,154.17,0.00,45,081,93 872,063,26.22 19.59,三、本年增减变动金额（减少以“-”号填列）,0.00,12,408,900.00,0.00,0.00,1,559,330.98,0.00,-5,370,02 8,598,209 25,200,001.22.76 0.00,0.00,0.00,0.00,1,932,715.30,0.00,-25,445,5 1,687,15362.27.03,（一）净利润

39、（二）其他综合收益,15,593,30 15,593,309.76 9.760.00,19,327,15 19,327,153.03 3.030.00,上述（一）和（二）小计,0.00,0.00,0.00,0.00,0.00,0.00,15,593,30 15,593,309.76 9.76,0.00,0.00,0.00,0.00,0.00,0.00,19,327,15 19,327,153.03 3.03,（三）所有者投入和减少资本,0.00,12,408,900.00,0.00,0.00,0.00,0.00,0.00,12,408,900.00,0.00,0.00,0.00,0.00,0.

40、00,0.00,0.00,0.00,9,隆平高科 2010 年年度报告全文,1所有者投入资本2股份支付计入所有者权益的金额,0.000.00,0.000.00,3其他,12,408,900.00,12,408,900.00,0.00,（四）利润分配,0.00,0.00,0.00,0.00,1,559,330.98,0.00,-20,963,3-19,404,030.98 00.00,0.00,0.00,0.00,0.00,1,932,715.30,0.00,-19,572,7-17,640,015.30 00.00,1提取盈余公积,1,559,330.98,-1,559,330.98,0.00

41、,1,932,715.30,-1,932,715.30,0.00,备,2提取一般风险准3对所有者（或股,0.00-19,404,0-19,404,0,0.00-17,640,0-17,640,0,东）的分配4其他,00.00,00.000.00,00.00,00.000.00,（五）所有者权益内部结转,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,25,200,000.00,0.00,0.00,0.00,0.00,0.00,-25,200,000.00,0.00,1资本公积转增资本（或股本）2盈余公积转增资本（或股本）,0.000.00,0.000.00,损,

42、3盈余公积弥补亏,0.00,0.00,4其他,0.00,25,200,000.00,-25,200,000.00,0.00,（六）专项储备,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1本期提取2本期使用,0.000.00,0.000.00,四、本期期末余额,277,200,0 543,429,000.00 29.20,0.00,0.00,47,453,200.45,0.00,14,266,35 882,348,5 277,200,0 531,020,12.73 82.38 00

43、.00 29.20,0.00,0.00,45,893,869.47,0.00,19,636,37 873,750,33.95 72.62,10,。,袁隆平农业高科技股份有限公司,财务报表附注,2010 年度,金额单位：人民币元,一、公司基本情况,袁隆平农业高科技股份有限公司（以下简称公司或本公司）系经湖南省人民政府湘政函199939 号文批准，于 1999 年 6 月 30 日由主发起人湖南省农业科学院和湖南杂交水稻研究中心等科研和技术推广单位将其下属部分企业进行改制后发起设立的股份有限公司。,经历次增资后，截至 2010 年 12 月 31 日，公司注册资本为 277,200,000.00

44、元,股份总数 277,200,000股，每股面值 1 元，其中:有限售条件的流通股 1,337 股，无限售条件的流通股 277,198,663 股。公司企业法人营业执照注册号为 430000000047752。公司股票已于 2000 年 12 月 11 日在深圳证券交易所挂牌交易。本公司属农业高新技术企业，经营范围：以杂交水稻、蔬菜为主的高科技农作物种子、种苗的培育、繁殖、推广和销售，新型农药、化肥的研制、生产、销售，政策允许的农副产品优质深加工及销售，提供农业高新技术开发及成果转让、农业技术咨询、培训服务；经营商品和技术的进出口业务（国家法律法规禁止和限制的除外）,二、公司主要会计政策、会计

45、估计和前期差错(一)财务报表的编制基础,本公司财务报表以持续经营为编制基础。(二)遵循企业会计准则的声明,本公司执行财政部 2006 年 2 月公布的企业会计准则，本财务报表符合企业会计准则的要求，真实、,完整地反映了企业的财务状况、经营成果和现金流量等有关信息。,(三)会计期间,会计年度自公历 1 月 1 日起至 12 月 31 日止。(四)记账本位币,采用人民币为记账本位币。,(五)同一控制下和非同一控制下企业合并的会计处理1.同一控制下企业合并的会计处理,公司在企业合并中取得的资产和负债，按照合并日在被合并方的账面价值计量。公司取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值

46、总额）的差额，调整资本公积；资本公积不足冲减的，调整留存收益。,2.非同一控制下企业合并的会计处理,公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，确认为商誉；如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额，首先对取得的被购买方各项可辨认资,隆平高科第四届董事会第二十七次会议议案之三,2010 年年度报告全文,产、负债及或有负债的公允价值以及合并成本的计量进行复核，经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的，其差额计入当期损益。(六)合并财务报表的编制方法母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母

47、公司及其子公司的财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，由母公司按照企业会计准则第 33 号合并财务报表编制。(七)现金及现金等价物的确定标准列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。(八)外币业务和外币报表折算1.外币业务折算对发生的外币业务，采用交易发生日的即期汇率折合人民币记账。对各种外币账户的外币期末余额、外币货币性项目按资产负债表日即期汇率折算，除与购建符合资本化条件资产有关的专门借款本金及利息的汇兑差额外，其他汇兑差额计入当期损益；以历史

48、成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算；以公允价值计量的外币非货币性项目，采用公允价值确定日的即期汇率折算，差额作为公允价值变动损益。2.外币财务报表折算资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算；所有者权益项目除“未分配利润”项目外，其他项目采用发生时的即期汇率折算；利润表中的收入和费用项目，采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额，在资产负债表中所有者权益项目下单独列示；现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目，在现金流量表中单独列示。(九)金融工具1.金融资产和金融负债的分类金融资产在初

49、始确认时划分为以下四类：以公允价值计量且其变动计入当期损益的金融资产（包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产）、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类：以公允价值计量且其变动计入当期损益的金融负债（包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债）、其他金融负债。2.金融资产和金融负债的确认依据、计量方法和终止确认条件公司成为金融工具合同的一方时，确认一项金融资产或金融负债。初始确认金融资产或金融负债时，按照公允价值计量；对于以公允价值计量且其变动计入当期损益的金融资产和金融负债，相关交易费用直

50、接计入当期损益；对于其他类别的金融资产或金融负债，相关交易费用计入初始确认金额。公司按照公允价值对金融资产进行后续计量，且不扣除将来处置该金融资产时可能发生的交易费用，但下列情况除外：(1)持有至到期投资以及贷款和应收款项采用实际利率法，按摊余成本计量；(2)在活跃市12,隆平高科第四届董事会第二十七次会议议案之三,2010 年年度报告全文,场中没有报价且其公允价值不能可靠计量的权益工具投资，以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产，按照成本计量。公司采用实际利率法，按摊余成本对金融负债进行后续计量，但下列情况除外：(1)以公允价值计量且其变动计入当期损益的金融负债，按照公