佛塑科技:审计报告.ppt
《佛塑科技:审计报告.ppt》由会员分享,可在线阅读,更多相关《佛塑科技:审计报告.ppt(80页珍藏版)》请在三一办公上搜索。
1、1,审,计,报,告,广会所审字【2012】第 11006110013 号佛山佛塑科技集团股份有限公司全体股东:我们审计了后附的佛山佛塑科技集团股份有限公司财务报表,包括 2011 年 12 月 31 日的资产负债表和合并资产负债表,2011 年度的利润表和合并利润表、现金流量表和合并现金流量表、所有者权益变动表和合并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编制和公允列报财务报表是佛山佛塑科技集团股份有限公司管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大
2、错报。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,注册会计师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
3、财务报表的总体反映。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,佛山佛塑科技集团股份有限公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了佛山佛塑科技集团股份有限公司 2011 年 12 月 31 日的财务状况以及 2011 年度的经营成果和现金流量。,广东正中珠江会计师事务所有限公司,中国注册会计师:王韶华中国注册会计师:洪文伟,中国,广州,2,二一二年三月七日,-,-,-,-,-,-,-,资产负债表,2011 年 12 月 31 日,单位:元,项,目,合并,附注母公司,期末余额,合并,年初余额,期末余额,母公司,年初余额,流动
4、资产:,货币资金交易性金融资产应收票据,五、1五、2五、3,447,277,755.8737,599,657.00151,242,627.23,425,152,057.37134,497,583.81,261,530,097.1533,000,000.00118,853,909.00,197,721,897.9234,219,904.43,应收账款预付款项应收利息应收股利其他应收款存货一年内到期的非流动资产其他流动资产流动资产合计,五、4五、5五、6五、7五、8五、9,十一、1十一、2,227,905,802.2472,231,502.43-14,440,961.54140,492,366.8
5、91,463,568,537.65-13,904,983.502,568,664,194.35,319,296,633.46148,009,229.03-945,495.9730,988,548.521,128,002,626.63-5,700,667.502,192,592,842.29,195,230,436.7945,502,228.29-27,987,938.37543,618,665.65471,891,961.27-11,693,983.501,709,309,220.02,249,563,719.92109,976,028.93-39,835,467.57326,200,566.
6、20282,116,124.58-5,700,667.501,245,334,377.05,非流动资产:,可供出售金融资产持有至到期投资长期应收款,-,-,-,-,长期股权投资投资性房地产固定资产在建工程工程物资固定资产清理无形资产开发支出,五、10五、11五、12五、13,十一、3,1,001,739,001.01-1,285,940,629.2799,823,604.59-171,280,128.94-,593,123,367.09-1,292,296,606.85191,554,232.18-177,526,448.72-,1,609,369,133.86-751,961,674.767
7、9,720,520.80-157,333,837.74-,1,426,569,431.03-715,821,753.95106,564,702.05-157,243,251.11-,商誉长期待摊费用,五、14五、15,3,133,729.88,3,133,729.882,166,645.21,递延所得税资产其他非流动资产非流动资产合计资产总计,五、16,2,378,251.77-2,564,295,345.465,132,959,539.81,3,949,089.56-2,263,750,119.494,456,342,961.78,51,771.44-2,598,436,938.604,30
8、7,746,158.62,5,777.71-2,406,204,915.853,651,539,292.90,法定代表人:黄平,主管会计工作负责人:黄丙娣3,会计机构负责人:饶健华,-,-,-,-,-,-,-,资产负债表(续),2011 年 12 月 31 日,单位:元,项目,合并,附注母公司,期末余额,合并,年初余额,期末余额,母公司,年初余额,流动负债:,短期借款交易性金融负债应付票据应付账款预收款项应付职工薪酬应交税费应付利息应付股利其他应付款一年内到期的非流动负债其他流动负债流动负债合计,五、18五、19五、20五、21五、22五、23五、24五、25五、26五、27,1,814,19
9、5,135.23144,800,612.37316,855,435.9286,620,237.1552,041,714.87-37,671,422.2920,080,290.6311,691.05209,569,289.78100,000,000.00-2,706,502,984.71,1,491,637,586.70-237,210,780.54373,623,544.5256,246,457.3749,716,517.2122,798,448.122,357,933.0324,654,625.66112,446,633.9727,057,625.49-2,397,750,152.61,1,
10、648,169,422.34-112,182,111.56164,241,702.9853,049,985.6240,948,149.31-19,285,094.7219,944,717.30230,344,315.67100,000,000.00-2,349,595,310.06,1,301,559,184.38-210,911,525.57211,298,017.6434,075,123.0827,855,682.3711,463,620.452,127,329.89147,900,180.04-1,947,190,663.42,非流动负债:,长期借款,100,000,000.00,100
11、,000,000.00,应付债券,-,-,-,-,长期应付款专项应付款预计负债递延所得税负债递延收益其他非流动负债非流动负债合计负债合计,五、28五、29,360,000,000.00-18,100,000.00-378,100,000.003,084,602,984.71,324,635,890.00-424,635,890.002,822,386,042.61,360,000,000.00-7,600,000.00-367,600,000.002,717,195,310.06,320,000,000.00-420,000,000.002,367,190,663.42,所有者权益(或股东权益
12、):,股本资本公积减:库存股盈余公积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,五、30五、31五、32五、33,612,554,865.00620,536,451.84-159,362,625.68435,187,334.35-1,827,641,276.87,612,554,865.00615,518,171.49-137,050,210.10-45,604,183.28-1,319,519,063.31,612,554,865.00617,821,617.63-159,362,625.68200,811,740.25-1,590,550,848.56,612,554,865.0
13、0615,518,171.49-137,050,210.10-80,774,617.11-1,284,348,629.48,少数股东权益,220,715,278.23,314,437,855.86,所有者权益合计负债和所有者权益总计,2,048,356,555.105,132,959,539.81,1,633,956,919.174,456,342,961.78,1,590,550,848.564,307,746,158.62,1,284,348,629.483,651,539,292.90,法定代表人:黄平,主管会计工作负责人:黄丙娣4,会计机构负责人:饶健华,-,-,-,-,利润表,201
14、1 年度,单位:元,项,目,合并,附注母公司,本期金额,合并,上期金额,本期金额,母公司,上期金额,一、营业总收入,3,869,161,493.91,3,751,856,564.00,2,340,390,981.15,2,249,450,940.67,其中:营业收入二、营业总成本其中:营业成本营业税金及附加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“”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
15、: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,五、34五、34五、35五、36五、37五、38五、39五、40五、41五、42五、43,十一、4十一、4十一、5,3,869,161,493.913,883,898,679.613,388,193,523.869,446,601.6971,671,851.09245,959,519.73126,206,386.2642,420,796.98-589,544,837.08127,601,912.55-574,807,651.3828,397,080.5412,671,621.152,400,490.98590,533,11
16、0.7726,065,669.89564,467,440.88503,103,933.21,3,751,856,564.003,609,541,495.953,170,772,167.567,228,709.5659,807,669.74235,160,730.31107,125,772.9629,446,445.82-141,671,105.72131,993,492.44-283,986,173.775,163,373.803,721,149.061,993,175.22285,428,398.5134,708,351.52250,720,046.99173,104,203.98,2,34
17、0,390,981.152,462,008,960.982,110,644,705.444,461,393.4934,482,876.13158,987,628.62113,470,076.0139,962,281.29-419,949,078.38154,063,632.48-298,331,098.5519,230,804.4610,064,415.72247,284.27307,497,487.293,598,714.36303,898,772.93303,898,772.93,2,249,450,940.672,291,274,784.102,013,765,817.906,769,9
18、73.0727,704,866.15134,909,244.7088,053,414.2420,071,468.04-172,092,233.10131,993,492.44-130,268,389.673,965,592.522,326,609.58331,512.12131,907,372.611,963,865.34129,943,507.27129,943,507.27,少数股东损益六、每股收益:,61,363,507.67,77,615,843.01,(一)基本每股收益(二)稀释每股收益,五、44五、44,0.820.82,0.280.28,七、其他综合收益八、综合收益总额归属于母公
19、司所有者的综合收益总额,五、45,-125,335.00564,342,105.88502,978,598.21,-42,150.00250,677,896.99173,062,053.98,702,955.00304,601,727.93304,601,727.93,-42,150.00129,901,357.27129,901,357.27,归属于少数股东的综合收益总额,61,363,507.67,77,615,843.01,法定代表人:黄平,主管会计工作负责人:黄丙娣5,会计机构负责人:饶健华,-,-,-,-,-,-,-,-,-,现金流量表,2011 年度,单位:元,项,目,合并,附注母
20、公司,本期金额,合并,上期金额,本期金额,母公司,上期金额,一、经营活动产生的现金流量:,销售商品、提供劳务收到的现金收到的税费返还,4,524,711,916.547,520,147.49,4,231,020,517.7011,469,773.98,2,623,736,341.615,995,958.90,2,610,786,418.732,953,070.85,收到其他与经营活动有关的现金经营活动现金流入小计购买商品、接受劳务支付的现金支付给职工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经营活动现金流出小计经营活动产生的现金流量净额,五、46五、47,168,103,2
21、31.574,700,335,295.604,293,995,157.99240,724,839.49128,129,156.89134,763,721.854,797,612,876.22-97,277,580.62,71,667,853.694,314,158,145.373,632,731,964.29212,523,310.67115,518,601.46140,156,496.504,100,930,372.92213,227,772.45,196,358,224.552,826,090,525.062,655,528,967.69141,463,370.7753,767,543.1
22、7128,358,910.432,979,118,792.06-153,028,267.00,178,309,090.152,792,048,579.732,425,091,297.85111,959,304.1344,289,310.94129,073,011.122,710,412,924.0481,635,655.69,二、投资活动产生的现金流量:,收回投资收到的现金,4,900,800.00,4,900,800.00,取得投资收益收到的现金,49,201,456.77,28,085,289.74,114,205,354.94,40,709,423.54,处置固定资产、无形资产和其他长,
23、期资产收回的现金净额,44,705,470.14,897,270.73,11,541,963.13,737,849.74,处置子公司及其他营业单位收到的,现金净额,111,821,492.11,17,707,856.86,121,176,000.00,35,355,162.37,收到其他与投资活动有关的现金投资活动现金流入小计,五、48,40,000,000.00250,629,219.02,320,000,000.00366,690,417.33,40,000,000.00291,824,118.07,320,000,000.00396,802,435.65,购建固定资产、无形资产和其他长,
24、期资产支付的现金投资支付的现金,260,239,525.7111,950,163.91,476,153,081.453,206,545.44,96,670,204.4985,188,854.09,352,249,707.8377,997,263.44,取得子公司及其他营业单位支付的,现金净额,-,-,-,-,支付其他与投资活动有关的现金,118,486,780.02,投资活动现金流出小计投资活动产生的现金流量净额,272,189,689.62-21,560,470.59,479,359,626.89-112,669,209.56,300,345,838.60-8,521,720.53,430,
25、246,971.27-33,444,535.62,三、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,20,237,616.8720,237,616.87,11,554,097.3811,554,097.38,取得借款收到的现金发行债券收到的现金,2,987,557,500.48-,2,111,924,513.97-,2,753,355,840.80-,1,891,303,626.74-,6,-,-,-,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,五、49,51,552,285.743,059,347,403.092,661,717,
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 科技 审计报告
链接地址:https://www.31ppt.com/p-2865578.html