尽职调查过程中业务与财务的结合.pptVIP

关于尽职调查过程中业务与财务的结合第1页，课件共36页，创作于2023年2月资产负债表–资产*报表科目2010/06/30调整后2009/12/31调整后2008/12/31调整后流动资产：货币资金208,770,198135,228,12838,611,449应收票据应收账款5,233,150756,088115,734预付款项6,059,3514,477,04020,013,049其他应收款16,345,7498,545,094217,244,231存货40,424,26825,550,34629,043,799待摊费用7,972其他流动资产78,538,496流动资产合计276,832,717253,095,192305,036,234非流动资产：长期股权投资40,000,0002,320,000固定资产50,689,32252,183,41326,562,768在建工程16,600,000-3,025,771无形资产1,523,8351,531,7141,690,408长期待摊费用递延所得税资产433,900223,956非流动资产合计109,247,05753,939,08433,598,948资产合计386,079,774307,034,276338,635,181第2页，课件共36页，创作于2023年2月资产负债表–负债*报表科目2010/06/30调整后2009/12/31调整后2008/12/31调整后流动负债：应付票据31,876,32626,134,04019,257,440应付账款22,014,22211,853,24310,825,207预收款项2,030,00012,126,62014,913,023应付职工薪酬866,2021,343,054应交税费2,506,8755,187,9852,566,149应付股利23,580,207854,379854,379其他应付款17,063,98511,472,80320,393,509其他流动负债428,5943,744,323流动负债合计100,366,41172,716,44868,809,707非流动负债：长期借款1,000,0001,000,000非流动负债合计1,000,0001,000,000-负债合计101,366,41173,716,44868,809,707所有者权益（或股东权益）：实收资本（或股利）178,500,000176,000,000176,000,000资本公积14,066,5651,566,5651,566,565盈余公积27,782,91527,782,91524,726,183未分配利润64,363,88427,968,34967,532,726所有者权益合计284,713,363233,317,829269,825,474负债和所有者权益合计386,079,774307,034,276338,635,181第3页，课件共36页，创作于2023年2月损益表*报表科目2010年1-6月2009年调整后2008年调整后一、营业收入111,955,869158,277,734112,024,523减：营业成本(33,568,895)(64,617,494)(55,479,898)营业税金及附加(107,903)其他业务利润/（亏损）362,1322,856,275营业费用(1,807,997)(7,573,835)(7,385,576)管理费用(14,424,526)(43,314,684)(20,799,666)财务费用1,131,356583,3991,029,600资产减值损失(1,433,799)(5,446,427)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）6,605,131(89,987)二、营业利润（亏损以“—”填列）62,214,13844,405,92132,155,270加：营业外收入7,175,9303,320,000减：营业外支出(976)(801,229)(2,500,000)三、利润总额（亏损以“—”填