江西財经大学纳税检查报告实验x.docxVIP

本科学生综合性实验报告项目组长XXXXX学号0120175成员XXXX专业税务班级XXXXXXX实验项目名称企业所得税纳税检查之报表审查指导教师及职称朱门添教授开课学期2014 至2015学年二学期上课时间2015年6月 3日一、集成公司财务报表集成企业2014年和2013年利润表 利润表 (单位:元)科目2013年度2014年度一、营业收入584,477,526.242,699,278,484.08减:营业成本538,563,501.612,374,615,384.31营业税金及附加841,163.102,236,950.71销售费用63,572,017.5723,307,935.68管理费用299,975,632.32189,378,486.63财务费用274,689,381.53366,674,925.28资产减值损失4,121,683,000.77-179,276,811.58加:公允价值变动净收益投资收益5,921,044.64750,116,994.38二、营业利润-4,708,926,126.02672,458,607.43加:补贴收入营业外收入35,805,567.232,358,691,266.74减:营业外支出254,291,248.40561,814,478.30其中:非流动资产处置净损失74,794,234.959,279,331.22三、利润总额-4,927,411,807.192,469,335,395.87减:所得税4,341,283.75-212,915,109.42四、净利润-4,931,753,090.942,682,250,505.29归属于母公司所有者的净利润-4,605,859,539.742,694,316,249.93少数股东损益-325,893,551.20-12,065,744.642014年和2013年资产负债表对比表 资产负债表 (单位:元)科目2013-12-312014-12-31流动资产：货币资金55,637,415.68113,235,771.66应收账款92,783,575.061,863,310,681.83预付款项17,616,257.205,353,682.14其他应收款28,700,388.90236,574,749.00存货 39,942,008.12424,152,285.32其他流动资产 150,017,407.2339,628,478.84流动资产合计 384,697,052.192,682,255,648.79可供出售金融资产 14,120,420.40长期应收款 81,717,608.72长期股权投资 22,417,487.13固定资产 1,497,899,116.0099,852,035.81在建工程 290,649,271.9769,795,365.00工程物资 25,447,285.00无形资产 110,302,799.0935,672,677.84长期待摊费用 2,311,064.77递延所得税资产 15,087,598.11220,037,431.59其他非流动资产 10,010,517.35非流动资产合计 2,069,963,168.54425,357,510.24资产总计2,454,660,220.733,107,613,159.03短期借款 1,320,996,122.55应付账款 1,550,308,234.191,636,816,488.37预收款项 39,731,391.99应付职工薪酬 22,066,089.1512,105,272.05应交税费 554,961,399.164,412,817.80应付利息 177,437,712.08其他应付款 838,183,387.491,001,980,854.74续前表流动负债合计 4,503,684,336.612,655,315,432.96长期借款 787,117,501.48应付债券 990,680,758.77长期应付款 410,089,442.80专项应付款 1,001,000.00预计负债 126,224,251.65114,380,461.08其他非流动负债 1,363,813.12非流动负债合计 2,469,829,197.85128,332,171.50负债合计 6,973,513,534.462,783,647,604.46实收资本(或股本) 843,520,000.002,523,520,000.00资本公积 1,680,796,593.691,946,749,743.85盈余公积 75,495,097.1375,495,097.13未分配利润 -6,916,115,536.34-4,221,799,286.41少数股东权益 -