會(huì)計(jì)報(bào)表試題

1、會(huì)計(jì)報(bào)表試題-綜合分析資產(chǎn)負(fù)債表會(huì)計(jì)年度2008-12-31貨幣資金3,780,320,180.00交易性金融資產(chǎn)1,344,682,187.00應(yīng)收票據(jù)11,502,579.00應(yīng)收賬款17,034,963,830.00預(yù)付款項(xiàng)4,803,023,550.00其他應(yīng)收款891,331,077.00應(yīng)收關(guān)聯(lián)公司款-應(yīng)收利息-應(yīng)收股利-存貨7,743,254,515.00其中：消耗性生物資產(chǎn)-一年內(nèi)到期的非流動(dòng)資產(chǎn)-其他流動(dòng)資產(chǎn)-流動(dòng)資產(chǎn)合計(jì)35,609,077,918.00可供出售金融資產(chǎn)-持有至到期投資-長期應(yīng)收款-長期股權(quán)投資50,382,926.00投資性房地產(chǎn)-固定資產(chǎn)11,513,0

2、74,790.00在建工程3,733,932,317.00工程物資-固定資產(chǎn)清理-生產(chǎn)性生物資產(chǎn)-油氣資產(chǎn)-無形資產(chǎn)2,374,429,741.00開發(fā)支出-商譽(yù)4,400,429.00長期待攤費(fèi)用-遞延所得稅資產(chǎn)134,703,673.00其他非流動(dòng)資產(chǎn)162,767,056.00非流動(dòng)資產(chǎn)合計(jì)17,973,690,932.00資產(chǎn)總計(jì)53,582,768,850.00短期借款13,884,937,964.00交易性金融負(fù)債3,035,359,280.002007-12-311,283,979,612.00442,306,963.006,000,000.003,660,436,464.003

3、,614,304,534.00233,619,294.001,640,574,558.007,824,459,550.0018,705,680,975.0046,370,049.005,956,862,376.002,683,906,427.001,602,957,413.00119,553,866.0010,409,650,131.0029,115,331,106.004,731,976,771.00131,973,504.00應(yīng)付票據(jù)應(yīng)付賬款 預(yù)收款項(xiàng) 應(yīng)付職工薪酬應(yīng)交稅費(fèi) 應(yīng)付利息 應(yīng)付股利 其他應(yīng)付款 應(yīng)付關(guān)聯(lián)公司款 一年內(nèi)到期的非流動(dòng)負(fù)債 其他流動(dòng)負(fù)債 流動(dòng)負(fù)債合計(jì)長期借款 應(yīng)付債券

4、 長期應(yīng)付款 專項(xiàng)應(yīng)付款 預(yù)計(jì)負(fù)債 遞延所得稅負(fù)債 其他非流動(dòng)負(fù)債 非流動(dòng)負(fù)債合計(jì) 負(fù)債合計(jì) 實(shí)收資本（或股本）資本公積 盈余公積 減：庫存股 未分配利潤 少數(shù)股東權(quán)益 外幣報(bào)表折算價(jià)差 非正常經(jīng)營項(xiàng)目收益調(diào)整 歸屬母公司所有者權(quán)益（或股東權(quán)15,320,701,808.00 益）所有者權(quán)益（或股東權(quán)益）合計(jì) 15,783,073,517.00 負(fù)債和所有者（或股東權(quán)益）合計(jì)53,582,768,850.003,323,033,837.003,669,542,070.006,908,627,334.00221,061,272.00-1,318,988,009.00502,283.00817,9

5、23,422.001,317,784,400.0031,859,783,853.005,337,607,400.00393,159,683.00161,227,729.00 47,916,668.00 5,939,911,480.00 37,799,695,333.00 3,207,355,000.00 5,978,275,435.00 1,425,057,773.004,710,013,600.00462,371,709.002,640,611,925.001,478,791,188.00152,215,124.00166,278,072.0053,297,354.00199,993,500

6、.00674,906,012.0065,856,800.002,185,656,339.0012,481,556,589.005,226,197,400.0095,742,421.005,321,939,821.0017,803,496,410.003,207,355,000.003,856,513,159.001,187,083,249.002,862,923,438.00197,959,850.0011,113,874,846.0011,311,834,696.0029,115,331,106.002008-12-312007- 12-3127,443,405,347.0021,005,4

7、74,031.0023,920,814,330.0017,831,238,720.0041,233,120.0029,189,604.0072,507,401.0040,472,969.001,421,010,985.00478,460,451.00153,869,481.00495,984,521.006,644,320.0097,137,581.00732,391,156.00127,899,163.007,668,981.003,271,069.002,567,385,847.002,164,160,417.00302,597,065.0053,320,520.0045,567,932.

8、0035,211,686.00-229,396.002,824,414,980.002,182,269,251.00251,896,110.00170,821,307.002,572,518,870.002,011,447,944.002,551,063,379.002,004,572,836.0021,455,491.006,875,108.000.760.650.760.65利潤表會(huì)計(jì)年度一、營業(yè)收入減：營業(yè)成本營業(yè)稅金及附加銷售費(fèi)用管理費(fèi)用堪探費(fèi)用財(cái)務(wù)費(fèi)用資產(chǎn)減值損失加：公允價(jià)值變動(dòng)凈收益投資收益其中：對(duì)聯(lián)營企業(yè)和合營企業(yè)的投資收益影響營業(yè)利潤的其他科目二、營業(yè)利潤加：補(bǔ)貼收入營業(yè)外收入

9、減：營業(yè)外支出其中：非流動(dòng)資產(chǎn)處置凈損失加：影響利潤總額的其他科目三、利潤總額減：所得稅加：影響凈利潤的其他科目四、凈利潤歸屬于母公司所有者的凈利潤少數(shù)股東損益五、每股收益（一）基本每股收益（二）稀釋每股收益現(xiàn)金流量 報(bào)告年度2008-12-31一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到的現(xiàn)金30,334,566,151.00收到的稅費(fèi)返還2,048,181,646.00收到其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金242,964,036.00經(jīng)營活動(dòng)現(xiàn)金流入小計(jì)32,625,711,833.00購買商品、接受勞務(wù)支付的現(xiàn)金34,225,442,441.00支付給職工以及為職工支付的現(xiàn)金1,130,705

10、,944.00支付的各項(xiàng)稅費(fèi)458,131,152.00支付其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金886,959,658.00經(jīng)營活動(dòng)現(xiàn)金流出小計(jì)36,701,239,195.00經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額-4,075,527,362.00二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金-取得投資收益收到的現(xiàn)金11,276,647.00處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額52,801,493.00處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額-收到其他與投資活動(dòng)有關(guān)的現(xiàn)金31,648,633.00投資活動(dòng)現(xiàn)金流入小計(jì)95,726,773.00購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金5,633,874

11、,881.00投資支付的現(xiàn)金45,880,000.00取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額26,966,117.00支付其他與投資活動(dòng)有關(guān)的現(xiàn)金-投資活動(dòng)現(xiàn)金流出小計(jì)5,706,720,998.00投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額-5,610,994,225.00三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量吸收投資收到的現(xiàn)金1,000,000,000.00取得借款收到的現(xiàn)金19,028,996,328.00收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金2,290,800,000.00籌資活動(dòng)現(xiàn)金流入小計(jì)22,319,796,328.00償還債務(wù)支付的現(xiàn)金9,093,987,004.00分配股利、利潤或償付利息支付的現(xiàn)金1,561,4

12、62,914.00支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金-籌資活動(dòng)現(xiàn)金流出小計(jì)10,655,449,918.00籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額11,664,346,410.00四、匯率變動(dòng)對(duì)現(xiàn)金的影響-四(2)、其他原因?qū)ΜF(xiàn)金的影響-五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額1,977,824,823.00期初現(xiàn)金及現(xiàn)金等價(jià)物余額1,676,110,362.00期末現(xiàn)金及現(xiàn)金等價(jià)物余額3,653,935,185.00附注：1、將凈利潤調(diào)節(jié)為經(jīng)營活動(dòng)現(xiàn)金流量凈利潤2,572,518,870.00加：資產(chǎn)減值準(zhǔn)備361,479.00固定資產(chǎn)折舊、油氣資產(chǎn)折耗、生產(chǎn)性生物資產(chǎn)折舊915,193,132.00無形資產(chǎn)攤銷49,3

13、13,440.00長期待攤費(fèi)用攤銷-處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失-152,005,388.00固定資產(chǎn)報(bào)廢損失-公允價(jià)值變動(dòng)損失-732,391,156.00財(cái)務(wù)費(fèi)用518,384,919.00投資損失-7,668,981.00遞延所得稅資產(chǎn)減少-遞延所得稅負(fù)債增加54,244,004.00存貨的減少-6,012,582,511.00經(jīng)營性應(yīng)收項(xiàng)目的減少-3,874,557,601.00經(jīng)營性應(yīng)付項(xiàng)目的增加1,722,177,304.00其他871,485,127.00經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額2-4,075,527,362.002、不涉及現(xiàn)金收支的重大投資和籌資活動(dòng)債務(wù)轉(zhuǎn)為資本-一年內(nèi)到期的可轉(zhuǎn)換公司債券-融資租入固定資產(chǎn)-3、現(xiàn)金及現(xiàn)金等價(jià)物凈變動(dòng)情況現(xiàn)金的期末余額3,653,935,185.00減：現(xiàn)金的期初余額1,676,110,362.00加：現(xiàn)金等價(jià)物的期末余額-減：現(xiàn)金等價(jià)物的期初余額-加：其他原因?qū)ΜF(xiàn)金的影響 2-現(xiàn)金及現(xiàn)金等價(jià)物凈增加額1,977,824,823.00要求：這是上海振華港機(jī)的 07-08 年度的資產(chǎn)負(fù)債表和利潤表。一、要求計(jì)算：1，08年和 07 年的流動(dòng)比率2，08年和 07