某大型公司财务基础知识培训PPT课件

联想集团有限公司财务部 财务基础知识培训 * 培训大纲 一、会计系统基础 二、公司会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 及报表编制 三、财务比率和报表分析 四、成本和成本分析 五、费用和费用分析 六、预算和控制 每讲内容相对独立，自成单元，约讲授三小时；实际讲授时按需要调整。 * 一、会计系统基础 内容： 会计是什么？ 财务Finance是什么？ * 一、会计系统基础 环境、经营、经济业务 采集、编码 传递 解码 ↓ 使用者 成本收益分析 Costs vs. Benefits * 一、会计系统基础 会计 市场规则 专业分工 受托责任 会计被称为“商业语言”，提供 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 信息。 收益、代价和职业判断 * 一、会计系统基础 会计是一套来自于实践的信息归集和处理系统，重规则和职业判断。 地中海贸易合伙经营受托责任复式簿记会计分期和损益表 18世纪工业革命有限责任会计主体折旧和应计制货币计量成本会计、持续经营所得税资本支出与营业支出、资本与收益审计资本市场 * 一、会计系统基础 1973年，美国财务会计准则委员会成立，1978年起颁布FASB＃1~6：财务会计概念框架，说明财务会计的目标、假设、原则、要素，构建了财务系统的基础。 目标、假设、原则、要素是财务信息编码和解码的基本法则。（企业可制订适用自己的详细规则，但通常不得与此基本法则相冲突） * 一、会计系统基础 财务会计目标 制定经济决策 股东 债权人 政府机构 社会公众 内部员工 利益相关者 盈利能力 受托责任 相关性和可靠性 资产负债表 利润表 现金流量表 财务预测表  现时盈利能力+受托责任+预测 * 一、会计系统基础 会计假设 会计主体假设分析谁？ 会计分期假设评价什么？ 货币计量假设怎么计（简单有效）？ 持续经营假设为什么可以这样做？ * 一、会计系统基础 会计主体 会计核算和报告体系所处理的特定对象。 法权结构与管理结构的不一致；（管理强调效率，法权强调责任） 无限责任，合伙，有限责任； 集团，分支机构，事业部； 投资项目； 财务会计主体是特定企业的经营活动，反映其财务状况和经营成果。 * 一、会计系统基础 会计分期 信息的目的和作用：完成受托责任和提供预测数据。 产生权责发生制原则，收入确认原则和配比原则。 * 一、会计系统基础 货币计量 会计能做什么？能承担多大的责任（可靠性）？信息使用者又关心什么？ 会计信息的可比性。 会计信息的成本。 会计反映可以用货币来计量的经济业务。 会计信息是货币性和定量性的。 * 一、会计系统基础 持续经营 财务会计存在的基础，日常经营决策的基础。 相关：资本保全思想，历史成本原则和折旧摊销的受益期原则，预测逻辑。 * 一、会计系统基础 会计要素 资产（实际要素与未来权利） 负债（递延类） 所有者权益 收入（营业与持产） 成本和费用 净利润 经济学观点与会计学观点的不同 * 一、会计系统基础 会计原则 建立于目标、假设及要素之上。 职业人员所共同得出的对（应遵守的）工作基本规则的一致性意见。 历史成本原则，收入确认原则，配比原则； 权责发生制原则，划分收益性与资本性支出原则； 相关性原则（预测、反馈、及时性），可靠性原则（真实、可验证、客观），重要性原则（实质重于形式）； 可比性原则，一致性原则，稳健性原则，充分披露原则。 * 一、会计系统基础 会计准则（GAAP） 包括会计目标、假设、要素、原则、程序、方法。 会计理论界、实务界、政府监管人士、公众利益代表等共同认可的会计职业的基本 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 。 美国财务会计准则委员会FASB 国际会计准则委员会IASC SEC 证券交易委员会国际组织IOSCO * 一、会计系统基础 财务会计工作 确认 计量 报告 成本收益分析 Costs vs. Benefits 收益、代价和职业判断 实质重于形式 * 一、会计系统基础 财务报表（不同于管理会计报表、内部管理报告） 资产负债表 利润表和利润分配表 现金流量表 报表附注 现时盈利能力+受托责任+预测 * 资产负债表 时点的财务状况 * 利润表 考察期内的经营成果 * 利润分配表 投资收益的分配 * 现金流量表 经营成果与实际现金进出的比较 * 现金流量表补 经营成果与实际现金资产变动的比较 * 费用明细表 * 一、会计系统基础 财务报表间的关系 其他附表 股东权益增减变动表 分片报表（事业部制） 报表格式与T型帐户 集团报表的特殊项目 预计回佣，往来款，法人内往来款； 内部银行借款，分期付款； 内部确认收入、成本，内部净分进利润； 预计、实际折扣，预计、实际回佣。 * 一、会计系统基础 总结：财务会计的目的与不足 信息体系，提供客观且全面的货币性经营信息； 服务对象主要是不易了解企业经营实际情况的利益相关者； 不足：过于保守，只从一个角度看问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 ； 是全部信息来源中的主流，但相关性、及时性不够。 发展：管理会计、社会责任会计、人力资源会计，等； 财务管理。 * 一、会计系统基础 管理会计 目的：分析信息和决策支持； 核心：现金流量与价值增值； 基本思路：成本收益分析； 方法：差量分析、总量分析、边际分析。 主要内容：（作业）成本分析，本量利分析，预算（计划）控制分析，敏感性分析，价值分析，责任会计，等。 非整体性。 * * * 可编辑 一、会计系统基础 财务管理 投资，筹资，头寸管理，项目预算。 长、短期 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 分析、操作； 资本结构分析，报酬方案和公司价值分析； 现金（头寸）管理； （资本支出性）项目管理； 预算和控制。 目标体系，财务监督和调整，财务考核。 * 一、会计系统基础 总结： 会计是信息系统、监管系统； 财务（Finance）是现金和（企业）价值管理。 后者以前者为基础；前者向内看，后者向外看；前后连贯，互为补充。 * 二、公司会计制度及报表编制 公司会计制度 根据公司自身特点，按照公认会计原则GAAP，有选择地细化后的具体规则体系，是归集、处理和解释会计信息的依据。 公司会计政策、方法； 公司会计帐薄、核算、报告系统和流程； 现金管理； 会计体系的内部牵制和监管； 其他。 * 会计政策、方法 记帐年度：每年4月1日至第二年3月31日。 会计主体及合并范围(多个主体的合并）； 资产分类、折旧及摊销（由配比原则确定）； 收入确认原则（如：分期收款销售）； 存货计价及准备（集团目前运用的标准成本制度的实质）； 投资计价（成本法、权益法、成本与市价孰低法）； 在建工程（利息资本化）； 所得税（无）； * 会计政策、方法 员工福利及激励（培训、购股权）； 利润分配安排（股利分派与再投资）； 其他。 集团运用ERP系统后的会计政策变动： 收入确认原则，坏帐准备计提，标准成本制度，存货削价准备，固定资产类别，内部银行处理，增值税处理，报表体系，等。 * 报表编制流程 期末调整（应计事项）→事业部报表→抵消内部交易、纵向合并→子公司报表→集团公司报表 * 三、财务比率和报表分析 你需要了解什么？ 有多少种数据源可满足要求？ 怎样分析可以突出问题？ 财务报表体系 报表分析基础 财务比率 公司的财务指标体系 * 财务报表体系 报表：披露财务状况和经营成果； 可用数据：收入、成本、营业利润、净利润，投资（股权、债权），资产余额（期初、期末），借款利息，实际所得税率，前期数据； 集团特定数据：预计、实际折扣，预计、实际回佣；内部银行无息借款，分期付款；内部确认收入、成本，未实现收入。 * 报表分析基础 比较报表（年报三年数据，月报本月、本季、累计），（行业内外）比较分析，趋势分析； 百分比分析（横向、纵向），结构变动； 比率分析。 集团报表实例。 * * * 经营指标一览表 子公司损益表 联想集团有限公司LTL损益表 司LTL损益表 司LTL损益表 司LTL损益表 司LTL损益表 司LTL损益表 36,404 单位：元 单位：元 单位：元 单位：元 单位：元 单位：元 项 目 上月金额 联想打印 消费网络部 显示设备部 软件部 HP 外设部 网络一部 网络二部 网络三部 IBM&OP 科技商城 分公司 联惠 合计金额 抵销 与预算比较 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月预算 累计预算 本年预算 产品销售收入 29,488,483.97 119,313,223.64 4.59 19,747,266.17 20,189,378.18 100,408,645.56 0.0 0.0 11,743,606.70 53,731,649.38 1.60 8,339,145.79 46,072,067.07 0.0 0.0 44.93 0.0 0.0 0.0 0.0 100.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 106,625.69 604,929.11 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 9,299,105.79 18,904,578.08 29,488,483.97 119,313,223.64 0.0 0.0 29,488,483.97 119,313,223.64 30,852,469.69 (4.42) 158,350,419.42 (24.65) 354,046,800.00 33.70 软件销售收入 0.0 0.0 7.98 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.08 0.0 0.0 0.0 0.0 43.49 0.0 0.0 0.0 0.0 100.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 商品销售收入 645,258,428.07 2,997,305,829.78 4.43 493,700,378.61 587,329,610.35 2,629,250,829.89 126,758,677.32 525,164,043.52 2,134,113.20 18,532,481.01 2.56 439,429.27 (503,388.85) 25,815,411.91 79,849,017.82 41.74 12,068,474.23 43,265,412.21 166,580,782.40 780,329,912.84 0.0 66,816,655.66 300,704,914.13 70,310,072.47 345,165,767.42 38,152,125.76 150,934,444.05 6,145,068.88 9,854,472.21 30,348,736.44 121,498,966.99 45,480,446.15 266,972,926.98 0.0 0.0 0.0 0.0 0.0 0.0 0.0 97,754.10 97,901,459.80 547,131,202.31 0.0 0.0 688,951,453.49 3,188,997,926.74 (43,693,025.42) (191,692,096.96) 645,258,428.07 2,997,305,829.78 573,568,651.63 12.50 3,065,889,776.00 (2.24) 6,651,763,000.00 45.06 技术服务收入 1,021,572.35 6,044,653.98 2.89 1,589,305.24 826,519.78 4,764,124.45 335,553.01 1,540,026.38 1,957.28 30,974.69 2.94 769.23 2,726.50 10,565.81 64,321.36 1.19 3,794.88 10,459.84 58,058.99 344,297.82 100.00 0.0 0.0 85,665.92 1,056,431.22 0.0 72,264.89 0.0 0.0 0.0 0.0 91,366.64 1,225,714.93 0.0 0.0 0.0 0.0 0.0 0.0 238,788.02 416,906.82 195,052.57 1,280,529.53 0.0 0.0 1,021,572.35 6,044,653.98 0.0 0.0 1,021,572.35 6,044,653.98 767,512.32 33.10 4,590,073.92 31.69 9,581,404.00 63.09 其他业务收入 349,536.38 4,594,744.95 14.05 3,875,282.03 328,514.68 4,211,610.30 39,264.95 476,975.18 89,803.48 292,162.67 58.43 32,119.67 56,418.81 0.0 0.0 0.97 0.0 453.00 26,226.49 3,066,235.61 0.0 0.0 102.56 (96,383.76) 82,125.63 0.0 427.35 0.0 0.0 0.0 3,350.42 0.0 (4,124.78) 0.0 0.0 3,630,110.29 14,130,861.79 0.0 0.0 0.0 0.0 21,021.70 383,134.65 0.0 0.0 3,742,162.82 18,488,122.89 (3,392,626.44) (13,893,377.94) 349,536.38 4,594,744.95 0.0 0.0 0.0 0.0 0.0 0.0 内部确认收入 0.0 0.0 20.23 0.0 0.0 0.0 0.0 0.0 0.0 0.0 45.64 0.0 0.0 0.0 0.0 12.23 0.0 0.0 0.0 0.0 5.91 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 减： 未实现收入 (122,357.26) (265,341.85) 0.0 227,298.29 (122,357.26) (265,341.85) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (25,973.50) (343,248.68) 0.0 0.0 0.0 (96,383.76) 82,125.63 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (4,218.80) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (122,357.26) (265,341.85) 0.0 0.0 (122,357.26) (265,341.85) 0.0 0.0 0.0 0.0 0.0 0.0 营业收入总额 676,240,378.03 3,127,523,794.20 85.34 518,684,933.76 608,796,380.25 2,738,900,552.05 127,133,495.28 527,181,045.08 13,969,480.66 72,587,267.75 74.09 8,811,463.96 45,627,823.53 25,825,977.72 79,913,339.18 60.39 12,072,269.11 43,276,325.05 166,691,041.38 784,083,694.95 3,918.66 66,816,655.66 300,705,016.69 70,395,738.39 346,222,198.64 38,152,125.76 151,007,136.29 6,145,068.88 9,854,472.21 30,348,736.44 121,502,317.41 45,678,438.48 268,803,665.04 0.0 0.0 3,630,110.29 14,130,861.79 0.0 0.0 238,788.02 514,660.92 98,117,534.07 548,794,866.49 9,299,105.79 18,904,578.08 723,326,029.89 3,333,109,269.10 (47,085,651.86) (205,585,474.90) 676,240,378.03 3,127,523,794.20 605,188,633.64 11.74 3,228,830,269.33 (3.14) 7,015,391,204.00 44.58 减：实际折扣 8,590,711.63 23,998,451.93 5.42 6,638,367.86 8,858,381.57 23,513,947.25 5,545,861.38 12,734,194.43 279,897.83 1,292,719.34 3.40 218,771.27 1,505,978.85 180,998.74 712,362.35 24.26 28,414.11 48,144.88 1,125,520.43 5,589,588.05 0.0 124,235.89 952,060.70 361,049.84 1,588,532.50 151,344.55 556,723.03 217,596.82 251,784.82 557,348.66 1,085,843.37 31,178.81 1,197,981.24 0.0 0.0 0.0 0.0 0.0 0.0 36,163.24 93,741.02 629,811.12 3,166,441.05 0.0 0.0 9,488,192.69 30,776,095.63 (897,481.06) (6,777,643.70) 8,590,711.63 23,998,451.93 7,913,546.67 8.56 38,578,540.00 (37.79) 74,189,500.00 32.35 预计折扣 1,589,780.59 12,782,009.96 38.35 (1,798,461.33) 1,589,780.59 12,782,009.96 1,627,379.32 10,013,420.30 (38,119.94) 376,337.44 43.36 0.0 0.0 16,614.21 404,378.35 48.21 0.0 0.0 110,092.70 110,092.70 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (126,185.70) 391,988.65 0.0 1,485,792.52 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,589,780.59 12,782,009.96 0.0 0.0 1,589,780.59 12,782,009.96 2,766,726.67 (42.54) 14,228,880.00 (10.17) 29,643,500.00 43.12 营业税 21,205.26 215,359.27 1.21 175,861.58 16,700.98 187,307.15 0.0 2,737.10 0.0 16.25 0.09 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 166,427.42 0.0 0.0 0.0 615.00 615.00 0.0 150.00 0.0 0.0 0.0 0.0 16,085.98 17,361.38 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4,504.28 28,052.12 0.0 0.0 21,205.26 215,359.27 0.0 0.0 21,205.26 215,359.27 0.0 0.0 0.0 0.0 0.0 0.0 营业收入净额 666,038,680.55 3,090,527,973.04 21.50 513,669,165.65 598,331,517.11 2,702,417,287.69 119,960,254.58 504,430,693.25 13,727,702.77 70,918,194.72 24.73 8,592,692.69 44,121,844.68 25,628,364.77 78,796,598.48 18.94 12,043,855.00 43,228,180.17 165,455,428.25 778,217,586.78 0.0 66,692,419.77 299,752,955.99 70,034,073.55 344,633,051.14 38,000,781.21 150,450,263.26 5,927,472.06 9,602,687.39 29,791,387.78 120,416,474.04 45,757,359.39 267,196,333.77 0.0 (1,485,792.52) 3,630,110.29 14,130,861.79 0.0 0.0 202,624.78 420,919.90 97,483,218.67 545,600,373.32 9,299,105.79 18,904,578.08 712,226,851.35 3,289,335,804.24 (46,188,170.80) (198,807,831.20) 666,038,680.55 3,090,527,973.04 594,508,360.30 12.03 3,176,022,849.33 (2.69) 6,911,558,204.00 44.72 产品销售成本 24,466,773.49 96,399,397.95 32.61 16,341,288.64 15,335,185.39 77,382,850.90 0.0 2,382.90 8,676,860.99 40,057,997.31 54.66 6,521,880.60 35,227,778.92 0.0 0.0 34.42 0.0 0.0 0.0 0.0 0.0 0.0 0.0 62,119.94 62,119.94 0.0 0.0 0.0 0.0 0.0 0.0 74,323.86 2,032,571.83 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 9,131,588.10 19,016,547.05 24,466,773.49 96,399,397.95 0.0 0.0 24,466,773.49 96,399,397.95 25,261,599.74 (3.15) 129,337,649.49 (25.47) 292,300,360.00 32.98 其中：材料成本 24,256,280.67 95,171,356.78 15,843,375.52 15,253,299.91 76,898,772.52 0.0 2,382.90 8,638,559.05 39,744,969.96 6,478,297.06 35,056,727.89 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 62,119.94 62,119.94 0.0 0.0 0.0 0.0 0.0 0.0 74,323.86 2,032,571.83 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 9,002,980.76 18,272,584.26 24,256,280.67 95,171,356.78 0.0 0.0 24,256,280.67 95,171,356.78 24,440,022.32 (0.75) 125,131,229.70 (23.94) 282,793,940.00 33.65 制造费用 210,492.82 1,228,041.17 497,913.12 81,885.48 484,078.38 0.0 0.0 38,301.94 313,027.35 43,583.54 171,051.03 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 128,607.34 743,962.79 210,492.82 1,228,041.17 0.0 0.0 210,492.82 1,228,041.17 821,577.42 (74.38) 4,206,419.79 (70.81) 9,506,420.00 12.92 软件销售成本 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 商品销售成本 606,806,461.50 2,882,378,590.77 485,869,659.85 548,692,455.01 2,517,260,268.19 101,346,943.70 453,449,958.63 1,364,639.71 14,131,954.87 219,184.84 528,219.91 22,742,712.66 68,244,338.11 9,294,634.87 40,877,447.95 162,640,507.21 772,995,330.22 65,516,176.21 295,846,648.42 79,294,095.07 368,055,434.31 34,104,449.81 138,779,051.44 3,356,167.63 5,426,490.86 30,054,064.57 122,676,462.24 42,479,269.83 248,862,499.26 (7.76) 2,326.51 0.0 0.0 0.0 0.0 0.0 0.0 97,762,341.09 543,222,688.58 0.0 0.0 650,175,179.44 3,073,098,851.31 (43,368,717.94) (190,720,260.54) 606,806,461.50 2,882,378,590.77 526,801,461.17 15.19 2,848,726,983.74 1.18 6,183,384,000.00 46.61 技术服务成本 28,957.40 4,847,282.14 381,218.88 9,778.62 4,525,190.70 515.88 3,961,633.42 6,136.74 12,562.43 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28,011.82 0.0 42,032.96 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,126.00 480,950.07 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19,178.78 322,091.44 0.0 0.0 28,957.40 4,847,282.14 0.0 0.0 28,957.40 4,847,282.14 187,264.00 (84.54) 1,123,584.00 331.41 2,340,800.00 207.08 其他业务成本 87,624.05 451,470.56 52,215.56 52,578.92 169,231.35 (1,870.02) (1,870.02) 35,612.63 121,548.01 13,232.51 40,520.74 272.14 350.60 0.0 0.0 (7.74) (7.74) 0.0 0.0 5,339.40 5,339.36 0.0 0.0 0.0 0.0 0.0 3,350.40 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 35,045.13 282,239.21 0.0 0.0 87,624.05 451,470.56 0.0 0.0 87,624.05 451,470.56 0.0 0.0 0.0 0.0 0.0 0.0 内部确认成本 0.0 (327.27) 0.0 0.0 (327.27) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (327.27) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (327.27) 0.0 0.0 0.0 (327.27) 0.0 0.0 0.0 0.0 0.0 0.0 营业成本总额 631,389,816.44 2,984,076,414.15 502,644,382.93 564,089,997.94 2,599,337,213.87 101,345,589.56 457,412,104.93 10,083,250.07 54,324,062.62 6,754,297.95 35,796,519.57 22,742,984.80 68,244,688.71 9,294,634.87 40,877,447.95 162,640,499.47 773,023,334.30 65,516,176.21 295,888,681.38 79,361,554.41 368,122,893.61 34,104,449.81 138,779,051.44 3,356,167.63 5,426,490.86 30,054,064.57 122,679,485.37 42,556,719.69 251,376,021.16 (7.76) 2,326.51 0.0 0.0 0.0 0.0 0.0 0.0 97,816,565.00 543,827,019.23 9,131,588.10 19,016,547.05 674,758,534.38 3,174,796,674.69 (43,368,717.94) (190,720,260.54) 631,389,816.44 2,984,076,414.15 552,249,129.58 14.33 2,979,231,516.17 0.16 6,478,025,172.00 46.06 减：现金回佣 1,682,519.95 11,432,451.65 3,284,697.04 1,682,519.95 11,432,451.65 0.0 0.0 23,882.73 235,701.54 0.0 0.0 0.0 0.0 0.0 0.0 1,168,209.87 10,661,878.32 0.0 0.0 0.0 44,444.44 0.0 0.0 0.0 0.0 490,427.35 490,427.35 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,682,519.95 11,432,451.65 0.0 0.0 1,682,519.95 11,432,451.65 4,568,184.06 (63.17) 24,702,872.24 (53.72) 53,619,510.00 21.32 实际回佣 17,998,700.29 109,170,662.16 16,550,764.37 14,568,790.38 94,510,897.47 410,729.46 1,279,684.84 0.0 259,577.39 113,625.58 427,359.56 171,267.62 637,761.93 0.0 50,295.95 1,600,058.88 15,257,646.69 1,408,487.38 14,363,418.95 10,563,900.31 52,311,324.86 300,721.15 7,318,126.58 0.0 0.0 0.0 145,775.94 0.0 4,973,743.58 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,581,888.53 4,327,390.97 17,363,940.39 0.0 0.0 18,896,181.35 115,970,545.19 (897,481.06) (6,799,883.03) 17,998,700.29 109,170,662.16 5,377,986.00 234.67 29,578,923.00 269.08 89,633,100.00 121.80 预计回佣 18,434,750.47 19,487,770.39 718,040.28 18,434,750.47 19,454,715.05 0.0 0.0 0.0 0.0 274,839.81 274,839.81 (171,267.62) 0.0 0.0 0.0 7,093,940.11 7,093,940.11 0.0 0.0 1,687,192.07 1,687,192.07 3,252,386.01 3,252,386.01 0.0 0.0 6,037,660.09 6,037,660.09 260,000.00 500,000.00 0.0 608,696.96 0.0 0.0 0.0 0.0 0.0 0.0 0.0 33,055.34 0.0 0.0 18,434,750.47 19,487,770.39 0.0 0.0 18,434,750.47 19,487,770.39 924,068.33 1,894.96 4,774,849.00 308.13 10,092,700.00 193.09 营业成本净额 593,273,845.73 2,843,985,529.95 482,090,881.24 529,403,937.14 2,473,939,149.70 100,934,860.10 456,132,420.09 10,059,367.34 53,828,783.69 6,365,832.56 35,094,320.20 22,742,984.80 67,606,926.78 9,294,634.87 40,827,152.00 152,778,290.61 740,009,869.18 64,107,688.83 281,525,262.43 67,110,462.03 314,079,932.24 30,551,342.65 128,208,538.85 3,356,167.63 5,426,490.86 23,525,977.13 116,005,621.99 42,296,719.69 245,902,277.58 (7.76) (606,370.45) 0.0 0.0 0.0 0.0 0.0 (1,581,888.53) 93,489,174.03 526,430,023.50 9,131,588.10 19,016,547.05 635,745,082.61 3,027,905,907.46 (42,471,236.88) (183,920,377.51) 593,273,845.73 2,843,985,529.95 541,378,891.19 9.59 2,920,174,871.92 (2.61) 6,324,679,862.00 44.97 折扣回佣前毛利 44,850,561.59 143,447,380.05 16,040,550.83 44,706,382.31 139,563,338.18 25,787,905.72 69,768,940.15 3,886,230.59 18,263,205.13 2,057,166.01 9,831,303.96 3,082,992.92 11,668,650.47 2,777,634.24 2,398,877.10 4,050,541.91 11,060,360.65 1,300,479.45 4,816,335.31 (8,965,816.02) (21,900,694.97) 4,047,675.95 12,228,084.85 2,788,901.25 4,427,981.35 294,671.87 (1,177,167.96) 3,121,718.79 17,427,643.88 7.76 (2,326.51) 3,630,110.29 14,130,861.79 0.0 0.0 238,788.02 514,660.92 300,969.07 4,967,847.26 167,517.69 (111,968.97) 48,567,495.51 158,312,594.41 (3,716,933.92) (14,865,214.36) 44,850,561.59 143,447,380.05 52,939,504.06 (15.28) 249,598,753.16 (42.53) 537,366,032.00 26.69 折扣回佣前毛利率（%） 6.63 4.59 3.09 7.34 5.10 20.28 13.23 27.82 25.16 23.35 21.55 11.94 14.60 23.01 5.54 2.43 1.41 1.95 1.60 (12.74) (6.33) 10.61 8.10 45.38 44.93 0.97 (0.97) 6.83 6.48 0.0 0.0 100.00 100.00 0.0 0.0 0.0 0.0 0.31 0.91 1.80 (0.59) 6.71 4.75 (0.08) (0.16) 6.63 4.59 8.75 (24.18) 7.73 (40.67) 7.66 59.88 折扣回佣后毛利 72,764,834.82 246,542,443.09 31,578,284.41 68,927,579.97 228,478,137.99 19,025,394.48 48,298,273.16 3,668,335.43 17,089,411.03 2,226,860.13 9,027,524.48 2,885,379.97 11,189,671.70 2,749,220.13 2,401,028.17 12,677,137.64 38,207,717.60 2,584,730.94 18,227,693.56 2,923,611.52 30,553,118.90 7,449,438.56 22,241,724.41 2,571,304.43 4,176,196.53 6,265,410.65 4,410,852.05 3,460,639.70 21,294,056.19 7.76 (879,422.07) 3,630,110.29 14,130,861.79 0.0 0.0 202,624.78 2,002,808.43 3,994,044.64 19,170,349.82 167,517.69 (111,968.97) 76,481,768.74 261,429,896.78 (3,716,933.92) (14,887,453.69) 72,764,834.82 246,542,443.09 53,129,469.11 36.96 255,847,977.41 (3.64) 586,878,342.00 42.01 折扣回佣后毛利率（%） 10.93 7.98 6.15 11.52 8.45 15.86 9.57 26.72 24.10 25.92 20.46 11.26 14.20 22.83 5.55 7.66 4.91 3.88 6.08 4.17 8.87 19.60 14.78 43.38 43.49 21.03 3.66 7.56 7.97 0.0 0.0 100.00 100.00 0.0 0.0 0.0 0.0 4.10 3.51 1.80 (0.59) 10.74 7.95 0.19 0.03 10.93 7.98 8.94 22.25 8.06 (0.97) 8.49 93.95 城建税及教育费附加 188,792.94 838,527.81 134,996.40 123,812.64 568,006.67 5,438.24 39,659.74 1,045.44 8,078.82 950.58 6,389.07 1,327.63 8,463.77 634.86 2,107.51 8,877.43 77,178.18 5,088.86 31,614.07 4,236.26 27,091.06 3,082.04 21,899.28 370.19 784.04 2,586.18 10,128.03 18,493.99 76,536.74 71,680.94 248,135.80 0.0 0.0 0.0 0.0 0.0 9,940.56 64,980.30 270,521.14 0.0 0.0 188,792.94 838,527.81 0.0 0.0 188,792.94 838,527.81 63,006.94 199.64 339,369.62 147.08 717,427.91 116.88 销售费用 20,512,267.35 103,858,781.80 21,696,435.53 18,802,256.29 94,495,326.65 958,838.47 11,541,271.22 1,340,231.86 7,713,241.00 1,313,425.20 5,846,422.30 875,477.62 3,238,459.34 529,964.53 1,528,821.41 1,400,765.92 7,812,725.15 884,073.47 5,774,676.16 3,070,035.73 13,300,776.58 1,033,832.25 4,789,923.46 1,596,628.24 3,826,227.93 647,309.68 4,496,797.08 2,367,688.62 11,184,682.87 2,546,500.85 13,203,818.30 0.0 0.0 3,630,110.29 14,130,861.79 0.0 0.0 1,710,011.06 9,363,816.98 0.0 0.0 23,904,893.79 117,752,521.57 (3,392,626.44) (13,893,739.77) 20,512,267.35 103,858,781.80 23,172,612.53 (11.48) 125,404,726.64 (17.18) 272,618,970.96 38.10 研发费用 109,327.37 411,536.28 117,142.46 109,327.37 411,536.28 0.0 0.0 91,791.09 361,495.65 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 17,536.28 50,040.63 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 109,327.37 411,536.28 0.0 0.0 109,327.37 411,536.28 0.0 0.0 0.0 0.0 0.0 0.0 管理费用 2,835,547.16 19,673,183.15 3,146,492.48 1,489,982.09 12,276,788.69 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,466,395.96 12,246,445.71 0.0 0.0 0.0 0.0 23,586.13 30,342.98 1,227,192.37 6,700,975.92 118,372.70 695,418.54 2,835,547.16 19,673,183.15 0.0 0.0 2,835,547.16 19,673,183.15 3,127,141.50 (9.32) 16,923,354.00 16.25 36,789,900.00 53.47 财务费用 1,664,121.04 12,938,458.04 2,410,103.67 1,506,653.24 12,360,791.84 74,442.75 (119,517.74) 262,139.15 1,616,761.97 53,591.75 214,399.18 124,424.58 432,652.48 191,230.38 766,446.20 1,693,968.44 10,411,016.82 291,203.62 1,911,301.21 557,469.07 5,459,859.25 194,662.65 1,286,416.59 50,872.57 132,091.79 423,988.60 1,886,834.22 64,395.03 375,760.51 (2,475,735.35) (12,013,230.64) 0.0 0.0 0.0 0.0 0.0 0.0 157,979.27 567,532.71 (511.47) 9,771.66 1,664,121.04 12,938,096.21 0.0 361.83 1,664,121.04 12,938,458.04 3,291,523.94 (49.44) 17,812,953.11 (27.36) 38,723,811.11 33.41 期间费用总额 25,121,262.92 136,881,959.27 27,370,174.14 21,908,218.99 119,544,443.46 1,033,281.22 11,421,753.48 1,694,162.10 9,691,498.62 1,367,016.95 6,060,821.48 999,902.20 3,671,111.82 721,194.91 2,295,267.61 3,094,734.36 18,223,741.97 1,175,277.09 7,685,977.37 3,627,504.80 18,760,635.83 1,228,494.90 6,076,340.05 1,665,037.09 4,008,360.35 1,071,298.28 6,383,631.30 2,432,083.65 11,560,443.38 1,537,161.46 13,437,033.37 0.0 0.0 3,630,110.29 14,130,861.79 23,586.13 30,342.98 3,095,182.70 16,632,325.61 117,861.23 705,190.20 28,513,889.36 150,775,337.21 (3,392,626.44) (13,893,377.94) 25,121,262.92 136,881,959.27 29,591,277.98 (15.11) 160,141,033.75 (14.52) 348,132,700.00 39.32 期间费用率(%) 3.77 4.43 5.33 3.66 4.42 0.86 2.26 12.34 13.67 15.91 13.74 3.90 4.66 5.99 5.31 1.87 2.34 1.76 2.56 5.18 5.44 3.23 4.04 28.09 41.74 3.60 5.30 5.32 4.33 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3.18 3.05 1.27 3.73 4.00 4.58 (0.23) (0.15) 3.77 4.43 4.98 (24.22) 5.04 (12.16) 5.04 87.93 营业利润 47,454,778.96 108,821,956.01 4,073,113.87 46,895,548.34 108,365,687.86 17,986,675.02 36,836,859.94 1,973,127.89 7,389,833.59 858,892.60 2,960,313.93 1,884,150.14 7,510,096.11 2,027,390.36 103,653.05 9,573,525.85 19,906,797.45 1,404,364.99 10,510,102.12 (708,129.54) 11,765,392.01 6,217,861.62 16,143,485.08 905,897.15 167,052.14 5,191,526.19 (1,982,907.28) 1,010,062.06 9,657,076.07 (1,608,834.64) (14,564,591.24) 3,630,110.29 14,130,861.79 (3,630,110.29) (14,130,861.79) 179,038.65 1,962,524.89 833,881.64 2,267,503.07 49,656.46 (817,159.17) 47,779,086.44 109,816,031.76 (324,307.48) (994,075.75) 47,454,778.96 108,821,956.01 23,475,184.20 102.15 95,367,574.04 14.11 238,027,320.02 45.72 营业外收支净额 74,366.59 898,120.70 539,103.42 98,948.20 792,480.53 12,954.51 (37,905.05) 0.0 2,621.92 (0.02) 494,754.30 49,001.69 (16,694.78) (4,786.30) (4,767.85) 125,101.11 256,874.70 (0.05) 247,252.71 (19,913.27) (162,221.26) (12,767.41) 45,162.21 (9,227.90) (10,892.24) (3,130.30) (3,130.33) (10,651.74) (16,368.92) (24,332.12) 36,091.38 0.0 0.0 0.0 0.0 (3,300.00) (38,296.26) (24,581.61) (65,119.10) 0.0 170,759.27 74,366.59 898,120.70 0.0 0.0 74,366.59 898,120.70 (1,250.00) (6,049.33) (7,500.00) (12,074.94) (15,000.00) (5,987.47) 投资收益 0.0 19,554.00 19,554.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19,554.00 0.0 0.0 0.0 19,554.00 0.0 0.0 0.0 19,554.00 0.0 0.0 0.0 0.0 0.0 0.0 内部净分进利润 (559,090.16) 6,445,631.61 573,400.66 (559,090.16) 6,443,690.61 (513,293.56) 3,441,674.41 0.0 0.0 0.0 0.0 0.0 0.0 (553,846.16) 0.0 0.0 (1,218,162.39) 0.0 (828,938.46) 0.0 53,468.53 0.0 355,025.43 0.0 (641.03) 0.0 0.0 0.0 (11,760.01) 508,049.56 4,653,024.13 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,941.00 0.0 0.0 (559,090.16) 6,445,631.61 0.0 0.0 (559,090.16) 6,445,631.61 0.0 0.0 0.0 0.0 0.0 0.0 减： 预提存货削价准备金 (7,250,864.70) 16,428,771.08 3,715,251.19 (7,359,635.24) 16,298,260.71 628,694.95 353,970.68 (613,934.87) 1,983,790.31 (50,596.02) 1,242.16 (685.31) 220,185.60 (597,126.54) 5,303,552.51 (937,423.01) 684,381.54 (225,609.38) 1,066,695.52 (3,776,128.61) 7,270,163.61 (1,774,822.78) (887,121.86) 15,644.09 40,994.37 58,924.93 (68,908.47) (86,572.69) 329,314.74 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 108,770.54 130,510.37 0.0 0.0 (7,250,864.70) 16,428,771.08 0.0 0.0 (7,250,864.70) 16,428,771.08 696,405.00 (1,141.19) 3,768,780.00 335.92 8,193,000.00 200.52 预提坏帐准备金 (314,879.42) (301,292.53) (95,502.26) (263,379.42) (261,930.15) 3,520.00 4,545.55 300.00 3,000.00 (11,550.00) (14,516.73) 0.0 0.0 (500.00) 8,292.00 113,480.75 (116,348.25) 89,800.00 47,100.00 (500.00) 750.00 (59,160.00) (7,642.08) 0.0 0.0 0.0 62,241.08 (398,770.17) (288,019.61) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 38,667.89 (51,500.00) (39,362.38) 0.0 0.0 (314,879.42) (301,292.53) 0.0 0.0 (314,879.42) (301,292.53) 522,580.00 (160.25) 2,828,080.00 (110.65) 6,148,000.00 (4.90) 预提奖励基金 5,809,661.16 10,647,645.19 156,016.22 5,809,661.16 10,647,645.19 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5,809,661.16 10,647,645.19 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5,809,661.16 10,647,645.19 0.0 0.0 5,809,661.16 10,647,645.19 2,384,458.84 143.65 9,510,344.36 11.96 23,964,882.00 44.43 税前净利 48,726,138.35 89,410,138.58 1,429,406.80 48,248,759.88 88,917,883.25 16,854,121.02 39,882,113.07 2,586,762.76 5,405,665.20 921,038.60 3,468,342.80 1,933,837.14 7,273,215.73 2,066,384.44 (5,212,959.31) 10,522,569.22 18,377,476.47 1,540,174.32 8,814,620.85 3,048,585.80 4,385,725.67 8,039,076.99 17,438,436.66 881,025.16 114,524.50 5,129,470.96 (1,979,370.22) 1,484,753.18 9,587,652.01 (6,934,778.36) (20,523,120.92) 3,630,110.29 14,130,861.79 (3,630,110.29) (14,130,861.79) 175,738.65 1,885,560.74 752,029.49 2,132,730.98 49,656.46 (646,399.90) 49,050,445.83 90,404,214.33 (324,307.48) (994,075.75) 48,726,138.35 89,410,138.58 19,870,490.35 145.22 79,252,869.68 12.82 199,706,438.02 44.77 减：所得税 312,295.28 679,761.96 129,271.62 0.0 17,983.73 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 17,983.73 0.0 0.0 0.0 0.0 0.0 0.0 312,295.28 661,778.23 0.0 0.0 312,295.28 679,761.96 0.0 0.0 312,295.28 679,761.96 184,634.59 69.14 503,395.61 35.04 1,504,361.52 45.19 少数股东权益 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 税后净利 48,413,843.07 88,730,376.62 1,300,135.18 48,248,759.88 88,899,899.52 16,854,121.02 39,882,113.07 2,586,762.76 5,405,665.20 921,038.60 3,468,342.80 1,933,837.14 7,273,215.73 2,066,384.44 (5,212,959.31) 10,522,569.22 18,377,476.47 1,540,174.32 8,814,620.85 3,048,585.80 4,385,725.67 8,039,076.99 17,438,436.66 881,025.16 114,524.50 5,129,470.96 (1,979,370.22) 1,484,753.18 9,587,652.01 (6,934,778.36) (20,541,104.65) 3,630,110.29 14,130,861.79 (3,630,110.29) (14,130,861.79) 175,738.65 1,885,560.74 439,734.21 1,470,952.75 49,656.46 (646,399.90) 48,738,150.55 89,724,452.37 (324,307.48) (994,075.75) 48,413,843.07 88,730,376.62 19,685,855.76 145.93 78,749,474.06 12.67 198,202,076.50 44.77 &R&"Times New Roman,常规"&P 子公司资产负债表 联想集团有限公司LTL资产负债表 LTL资产负债表 LTL资产负债表 LTL资产负债表 36,404 单位：元 单位：元 单位：元 单位：元 LTL合并 LTL不含分公司、联惠合并 与年初比较 与上月比较 TND部 联想打印 消费网络部 显示设备部 软件部 HP 外设部 网络一部 网络二部 网络三部 IBM&OP 科技商城 LTL职能部门 LMS公司 LMS部门 分公司 联惠 合计 抵销 年初金额 差异 上月金额 差异 流动资产 1,425,230,968.14 1,383,974,128.16 1,487,208,046.49 (61,977,078.35) 1,354,118,365.78 71,112,602.36 205,016,478.03 17,286,296.58 5,018,191.66 28,376,228.34 16,337,859.77 (69,780,592.03) 91,922,102.81 87,378,519.44 92,154,584.27 11,923,253.64 5,419,728.98 37,065,707.63 987,239,856.12 314,876,937.20 (451,489,880.79) 5,228,856.51 96,282,413.01 17,602,246.35 1,497,858,787.52 (72,627,819.38) 现金 226,020.38 10,398.47 725,180.19 (499,159.81) 292,549.11 (66,528.73) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10,398.47 0.0 0.0 0.0 212,683.34 2,938.57 226,020.38 0.0 银行存款 104,195,732.70 85,973,774.81 115,795,167.51 (11,599,434.81) 128,180,113.35 (23,984,380.65) 9,747,200.32 (10,134,534.88) (2,344,068.62) 2,102,136.56 (5,474,584.91) (8,104,049.89) 56,414,738.31 19,525,614.51 5,271,606.09 (3,153,850.03) (252,366.95) 16,203,219.68 1,828,836.20 54,594.93 0.0 4,289,283.49 8,876,969.88 9,344,988.01 104,195,732.70 0.0 在途资金 186,882.41 177,910.75 23,581,139.36 (23,394,256.95) 10,434,228.95 (10,247,346.54) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 354.24 177,556.51 0.0 0.0 0.0 0.0 8,971.66 0.0 186,882.41 0.0 短期投资 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 应收票据 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 应收帐款 477,025,996.30 506,456,166.90 348,865,907.25 128,160,089.05 334,567,117.63 142,458,878.67 82,395,375.65 8,318,136.20 9,336,014.79 14,896,904.65 24,733,979.49 133,176,535.49 54,892,879.99 70,835,527.42 38,185,232.01 8,850,973.84 42,399,909.56 18,085,067.55 6,838.05 0.0 0.0 342,792.21 39,368,070.73 144,643.80 545,968,881.43 (68,942,885.13) 减：坏帐准备金 3,553,971.78 2,763,440.13 4,639,117.98 (1,085,146.20) 3,868,851.20 (314,879.42) 1,120,199.75 3,000.00 0.0 0.0 8,292.00 1,203,343.00 89,800.00 750.00 3,047.00 0.0 114,588.00 97,482.39 58,187.63 0.0 0.0 64,750.36 790,531.65 0.0 3,553,971.78 0.0 应收帐款净额 473,472,024.52 503,692,726.77 344,226,789.27 129,245,235.25 330,698,266.43 142,773,758.09 81,275,175.90 8,315,136.20 9,336,014.79 14,896,904.65 24,725,687.49 131,973,192.49 54,803,079.99 70,834,777.42 38,182,185.01 8,850,973.84 42,285,321.56 17,987,585.16 (51,349.58) 0.0 0.0 278,041.85 38,577,539.08 144,643.80 542,414,909.65 (68,942,885.13) 其它应收款 54,125,907.56 48,770,028.79 52,289,536.37 1,836,371.19 40,828,903.97 13,297,003.59 (780,296.74) 607,824.70 282,502.37 1,850,622.27 891,964.79 781,813.01 9,358,093.87 4,424,396.64 2,654,287.40 640,054.40 255,251.70 2,481,982.82 25,243,975.51 0.0 0.0 77,556.05 5,312,600.88 43,277.89 54,125,907.56 0.0 预计回佣 18,607,295.79 18,607,295.79 0.0 18,607,295.79 785,765.15 17,821,530.64 0.0 0.0 274,839.81 0.0 0.0 7,093,940.11 0.0 1,948,469.77 3,252,386.01 0.0 6,037,660.09 0.0 0.0 0.0 0.0 0.0 0.0 0.0 18,607,295.79 0.0 往来款 350,526,704.03 385,336,716.20 235,668,229.60 114,858,474.43 369,036,556.08 (18,509,852.05) 44,356,191.64 0.0 0.0 84,300.00 (179,685.00) (4,858,865.48) (386,668.74) (851,824.99) 161,173.31 65,139.34 (228,185.12) 2,538,052.82 481,304,626.94 314,822,342.27 (451,489,880.79) 0.0 (32,810,012.17) 0.0 352,526,704.03 (2,000,000.00) 法人内往来款 (77,237,985.63) (77,237,985.63) 68,294.47 (77,306,280.10) (74,900,927.03) (2,337,058.60) (950,578.66) (30,000,000.00) (6,000,000.00) (8,000,000.00) (24,500,000.00) (248,195,297.19) (70,000,000.00) (89,723,119.74) 0.0 (4,000,000.00) (60,747,031.65) (12,677,592.34) 477,555,633.95 0.0 0.0 0.0 0.0 0.0 (77,237,985.63) 0.0 预付帐款 14,741,567.29 5,211,240.12 97,241,560.39 (82,499,993.10) 15,860,195.12 (1,118,627.83) 578,574.24 560,523.27 8,465.00 27,500.00 123,451.75 346,895.39 180,772.09 578,812.13 980,155.66 0.0 184,300.00 1,075,416.36 246,737.23 0.0 0.0 319,637.00 7,816,434.03 1,713,893.14 14,741,567.29 0.0 待摊费用 3,679,172.03 2,565,355.20 3,089,254.11 589,917.92 5,401,167.03 (1,721,995.00) 255,628.02 55,946.54 32,663.99 26,666.48 51,180.34 547,923.90 147,678.12 42,851.16 69,700.82 59,055.31 63,132.05 96,813.02 952,375.93 0.0 0.0 163,739.52 1,113,816.83 0.0 3,679,172.03 0.0 存货 481,017,154.43 412,991,394.99 568,834,494.11 (87,817,339.68) 537,714,726.57 (56,697,572.14) 74,113,917.68 48,702,437.29 3,938,622.95 17,642,837.49 26,267,249.23 50,760,997.62 27,972,083.28 87,233,507.63 40,221,556.80 8,073,632.52 17,812,264.59 10,003,067.84 148,621.47 0.0 0.0 100,598.60 63,358,188.75 6,352,504.94 482,702,088.68 (1,684,934.25) 减：削价准备金 31,710,387.17 31,502,500.06 23,588,164.41 8,122,222.76 38,961,251.87 (7,250,864.70) 5,615,077.95 2,572,222.04 533,412.73 441,843.48 5,593,518.45 2,770,191.30 1,869,447.14 9,325,739.81 1,512,673.33 335,550.29 60,202.30 872,621.24 0.0 0.0 0.0 0.0 207,887.11 0.0 31,710,387.17 0.0 存货净值 449,306,767.26 381,488,894.93 545,246,329.70 (95,939,562.44) 498,753,474.70 (49,446,707.44) 68,498,839.73 46,130,215.25 3,405,210.22 17,200,994.01 20,673,730.78 47,990,806.32 26,102,636.14 77,907,767.82 38,708,883.47 7,738,082.23 17,752,062.29 9,130,446.60 148,621.47 0.0 0.0 100,598.60 63,150,301.64 6,352,504.94 450,991,701.51 (1,684,934.25) 在途商品 33,226,495.75 29,307,659.96 69,037,650.68 (35,811,154.93) 28,609,858.92 4,616,636.83 2,035,743.58 1,751,185.50 22,564.10 187,104.37 26,114.53 2,581,145.31 15,293,565.03 2,690,774.72 2,874,206.50 1,723,798.55 69,230.77 52,227.00 0.0 0.0 0.0 0.0 3,918,835.79 0.0 33,226,495.75 0.0 对外技术服务未完工程 52,492.36 0.0 95,554.52 (43,062.16) 16,322.31 36,170.05 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 52,492.36 0.0 52,492.36 0.0 待处理流动资产 121,891.69 70,112.00 143,360.32 (21,468.63) 121,891.69 0.0 0.0 0.0 0.0 0.0 0.0 61,904.00 8,208.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 51,779.69 0.0 121,891.69 0.0 长期投资 12,703,711.70 12,585,564.70 12,703,711.70 0.0 12,703,711.70 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 170,943,431.12 0.0 0.0 118,147.00 0.0 171,061,578.12 (158,357,866.42) 固定资产 34,559,402.17 25,820,660.55 29,244,893.16 5,314,509.01 34,010,764.21 548,637.96 1,330,008.36 972,157.75 478,337.92 277,806.77 566,300.77 578,757.84 247,503.63 1,221,925.49 344,520.35 381,504.77 326,238.05 1,800,967.94 16,724,324.00 0.0 0.0 570,306.91 7,442,287.62 1,296,454.00 34,559,402.17 0.0 固定资产原值 52,726,869.54 40,549,972.20 44,693,819.19 8,033,050.35 52,122,949.51 603,920.03 2,103,165.11 1,706,199.93 723,894.76 421,915.55 733,342.66 949,038.67 321,741.30 1,687,868.08 467,081.42 427,052.08 437,507.43 2,904,514.62 26,774,752.01 0.0 0.0 891,898.58 10,452,761.34 1,724,136.00 52,726,869.54 0.0 减：累计折旧 18,244,278.57 14,729,262.95 15,525,737.23 2,718,541.34 18,188,996.50 55,282.07 773,156.75 734,042.18 245,556.84 144,108.78 167,041.89 370,280.83 74,237.67 465,942.59 122,561.07 45,547.31 111,269.38 1,103,546.68 10,050,379.31 0.0 0.0 321,591.67 3,087,333.62 427,682.00 18,244,278.57 0.0 固定资产净值 34,482,590.97 25,820,709.25 29,168,081.96 5,314,509.01 33,933,953.01 548,637.96 1,330,008.36 972,157.75 478,337.92 277,806.77 566,300.77 578,757.84 247,503.63 1,221,925.49 344,520.35 381,504.77 326,238.05 1,800,967.94 16,724,372.70 0.0 0.0 570,306.91 7,365,427.72 1,296,454.00 34,482,590.97 0.0 固定资产清理 (48.70) (48.70) (48.70) 0.0 (48.70) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (48.70) 0.0 0.0 0.0 0.0 0.0 (48.70) 0.0 在建工程 76,859.90 0.0 76,859.90 0.0 76,859.90 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 76,859.90 0.0 76,859.90 0.0 待处理固定资产 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 无形资产 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 递延资产 10,695,485.54 9,283,257.59 7,216,972.45 3,478,513.09 9,886,747.81 808,737.73 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,038,912.93 7,475,699.83 0.0 0.0 768,644.83 642,460.99 769,766.96 10,695,485.54 0.0 资 产 总 计 1,483,189,567.55 1,431,663,611.00 1,536,373,623.80 (53,184,056.25) 1,410,719,589.50 72,469,978.05 206,346,486.39 18,258,454.33 5,496,529.58 28,654,035.11 16,904,160.54 (69,201,834.19) 92,169,606.44 88,600,444.93 92,499,104.62 12,304,758.41 5,745,967.03 39,905,588.50 1,011,439,879.95 485,820,368.32 (451,489,880.79) 6,567,808.25 104,485,308.62 19,668,467.31 1,714,175,253.35 (230,985,685.80) 流动负债 1,165,577,306.90 1,137,256,274.99 1,127,709,749.17 37,867,557.73 1,134,023,048.75 31,554,258.15 170,992,019.96 13,541,982.14 3,410,231.00 23,415,576.33 22,240,423.78 (84,190,646.78) 79,998,612.91 85,936,791.09 78,579,069.91 12,190,233.92 8,571,942.42 23,292,252.66 696,946,713.93 0.0 0.0 2,331,071.72 90,239,721.10 9,024,195.94 1,236,520,192.03 (70,942,885.13) 短期借款 12,745,000.00 0.0 5,445,000.00 7,300,000.00 14,145,000.00 (1,400,000.00) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 12,745,000.00 0.0 12,745,000.00 0.0 内部银行借款 619,835,000.00 619,835,000.00 339,835,000.00 280,000,000.00 623,935,000.00 (4,100,000.00) 0.0 8,003,600.00 0.0 0.0 0.0 0.0 0.0 30,002,800.00 0.0 0.0 4,280,000.00 2,000,000.00 575,548,600.00 0.0 0.0 0.0 0.0 0.0 619,835,000.00 0.0 内部银行无息借款 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 应付票据 189,413,477.96 190,392,026.00 366,366,770.44 (176,953,292.48) 173,804,016.25 15,609,461.71 111,432,375.61 2,793,737.83 0.0 0.0 0.0 0.0 24,576,355.79 0.0 51,589,556.77 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (978,548.04) 0.0 189,413,477.96 0.0 应付帐款 193,265,046.26 155,521,896.51 322,442,482.82 (129,177,436.56) 215,320,763.70 (22,055,717.44) 53,215,370.63 2,947,515.43 3,807,595.29 9,652,133.99 21,569,481.22 (91,471,453.63) 45,899,306.80 51,188,269.12 29,891,576.28 5,769,796.03 5,486,617.03 16,774,584.96 722,888.69 0.0 0.0 68,214.67 49,777,810.28 6,908,224.60 212,207,931.39 (18,942,885.13) 预收帐款 82,561,584.08 105,774,745.08 43,454,319.14 39,107,264.94 43,738,331.75 38,823,252.33 980,698.82 358,541.44 117,260.50 14,036,493.45 1,410,869.66 4,170,934.31 481,645.69 13,772,499.79 187,010.00 7,349,215.43 3,623,650.00 2,277,457.33 56,819,842.97 0.0 0.0 188,625.69 25,003,009.00 1,783,830.00 132,561,584.08 (50,000,000.00) 预计折扣 12,698,617.86 12,698,617.86 15,139,129.75 (2,440,511.89) 11,176,741.55 1,521,876.31 11,255,355.00 (22,609.45) (185,749.20) 844,950.45 0.0 163,126.89 251,555.52 0.0 0.0 0.0 0.0 391,988.65 0.0 0.0 0.0 0.0 0.0 0.0 12,698,617.86 0.0 其它应交应付款 37,546,176.85 33,964,950.17 39,920,421.03 (2,374,244.18) 32,850,050.70 4,696,126.15 1,321,663.08 29,599.63 12,918.72 13,706.64 852.67 10,959,943.36 11,005,245.83 486,455.72 4,943.15 6,215.33 6,461.44 972,046.20 9,037,509.06 0.0 0.0 107,389.34 5,480,739.79 100,486.89 39,546,176.85 (2,000,000.00) 应付工资及福利 32,762,345.19 32,762,345.19 4,664,535.64 28,097,809.55 31,636,968.09 1,125,377.10 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 32,762,345.19 0.0 0.0 0.0 0.0 0.0 32,762,345.19 0.0 应交税金 (18,412,500.82) (16,591,647.41) (20,254,490.55) 1,841,989.73 (16,939,314.78) (1,473,186.04) (7,266,508.16) (568,402.74) (341,794.31) (1,131,708.20) (755,779.77) (8,019,382.71) (2,215,496.72) (9,514,733.54) (3,094,016.29) (934,992.87) (4,824,786.05) 876,395.52 19,274,549.35 0.0 0.0 1,925,009.08 (1,844,816.86) 23,963.45 (18,412,500.82) 0.0 预提费用 3,162,559.52 2,898,341.59 10,696,580.90 (7,534,021.38) 4,355,491.49 (1,192,931.97) 53,064.98 0.0 0.0 0.0 15,000.00 6,185.00 0.0 1,500.00 0.0 0.0 0.0 (220.00) 2,780,978.67 0.0 0.0 41,832.94 56,526.93 207,691.00 3,162,559.52 0.0 一年内到期的长期负债 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 长期负债 149,361.30 149,361.30 168,428.70 (19,067.40) 152,539.20 (3,177.90) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 149,361.30 0.0 0.0 0.0 0.0 0.0 149,361.30 0.0 抵押借款 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 银行借款 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 其他借款 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 分期付款 149,361.30 149,361.30 168,428.70 (19,067.40) 152,539.20 (3,177.90) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 149,361.30 0.0 0.0 0.0 0.0 0.0 149,361.30 0.0 递延税款 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 负债合计 1,165,726,668.20 1,137,405,636.29 1,127,878,177.87 37,848,490.33 1,134,175,587.95 31,551,080.25 170,992,019.96 13,541,982.14 3,410,231.00 23,415,576.33 22,240,423.78 (84,190,646.78) 79,998,612.91 85,936,791.09 78,579,069.91 12,190,233.92 8,571,942.42 23,292,252.66 697,096,075.23 0.0 0.0 2,331,071.72 90,239,721.10 9,024,195.94 1,236,669,553.33 (70,942,885.13) 所有者权益 317,462,899.37 294,257,974.73 408,495,445.97 (91,032,546.60) 276,544,001.51 40,918,897.86 35,354,466.43 4,716,472.19 2,086,298.58 5,238,458.79 (5,336,263.23) 14,988,812.60 12,170,993.52 2,663,653.82 13,920,034.71 114,524.50 (2,825,975.39) 16,613,335.84 314,343,804.73 485,820,368.32 (451,489,880.79) 4,236,736.53 14,245,587.52 10,644,271.37 477,505,700.04 (160,042,800.67) 股本 36,275,944.29 13,738,125.96 29,565,944.29 6,710,000.00 29,855,944.29 6,420,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 114,563,121.89 8.35 0.0 6,175,000.00 10,117,818.33 12,420,000.00 143,275,948.57 (107,000,004.28) 资本公积 165,165,354.74 164,602,354.70 164,918,584.21 246,770.53 164,840,354.74 325,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,640,354.86 162,210,921.65 0.0 751,078.19 238,000.04 325,000.00 165,165,354.74 0.0 上年未分配利润 17,857,721.13 19,111,984.23 184,816,293.25 (166,958,572.12) 32,097,666.39 (14,239,945.26) (4,527,646.65) (689,193.00) (1,382,044.20) (2,034,756.93) (123,303.94) (3,388,663.88) 3,356,372.67 (1,722,071.83) (3,518,401.92) 0.0 (846,605.16) 7,025,683.80 210,775,822.28 309,478,576.53 (437,359,019.00) (4,574,902.40) 890,924.13 (1,454,328.73) 69,906,441.77 (52,048,720.64) 本年未分配利润 88,730,376.59 88,899,899.49 19,771,256.73 68,959,119.86 40,316,533.47 48,413,843.12 39,882,113.08 5,405,665.19 3,468,342.78 7,273,215.72 (5,212,959.29) 18,377,476.48 8,814,620.85 4,385,725.65 17,438,436.63 114,524.50 (1,979,370.23) 9,587,652.04 (20,541,104.65) 14,130,861.79 (14,130,861.79) 1,885,560.74 1,470,952.75 (646,399.90) 89,724,452.34 (994,075.75) 其他储备 9,433,502.62 7,905,610.35 9,423,367.49 10,135.13 9,433,502.62 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7,905,610.35 0.0 0.0 0.0 1,527,892.27 0.0 9,433,502.62 0.0 汇兑储备 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 合并差额 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 少数股东权益 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 外币报表折算差额 (0.02) (0.02) (0.04) 0.02 0.04 (0.06) 0.0 0.0 0.0 (0.01) (0.01) (0.01) 0.01 0.02 0.0 (0.01) 0.0 0.0 (0.01) 0.0 0.0 0.0 0.0 0.0 (0.02) 0.0 负债和所有者权益总计 1,483,189,567.57 1,431,663,611.02 1,536,373,623.84 (53,184,056.27) 1,410,719,589.46 72,469,978.11 206,346,486.39 18,258,454.33 5,496,529.58 28,654,035.12 16,904,160.55 (69,201,834.18) 92,169,606.43 88,600,444.91 92,499,104.62 12,304,758.42 5,745,967.03 39,905,588.50 1,011,439,879.96 485,820,368.32 (451,489,880.79) 6,567,808.25 104,485,308.62 19,668,467.31 1,714,175,253.37 (230,985,685.80) &R&"Times New Roman,常规"&P 子公司费用表 联想集团有限公司LTL费用明细表 LTL费用明细表 LTL费用明细表 LTL费用明细表 LTL费用明细表 36,404 单位：元 单位：元 单位：元 单位：元 单位：元 项 目 LTL合并 上月金额 LTL不含分公司、联惠合并 TND部 联想打印 消费网络部 显示设备部 软件部 HP 外设部 网络一部 网络二部 网络三部 IBM&OPTION 科技商城 LTL职能部门 LMS公司 LMS部门 分公司 联惠 合计 抵销 LTL合并 与预算比较 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本月金额 累计金额 本年预算 加工费 4,200.00 4,200.00 4.59 0.0 4,200.00 4,200.00 0.0 0.0 0.0 0.0 0.0 0.0 4,200.00 4,200.00 (6.33) 0.0 0.0 0.0 0.0 6.48 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4,200.00 4,200.00 0.0 0.0 4,200.00 4,200.00 0.0 0.0 辅助材料 450.00 2,650.00 7.98 0.0 450.00 2,650.00 0.0 0.0 0.0 0.0 0.0 0.0 450.00 2,650.00 8.87 0.0 0.0 0.0 0.0 7.97 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 450.00 2,650.00 0.0 0.0 450.00 2,650.00 0.0 0.0 其他生产消耗 19,258.00 43,043.35 4.43 0.0 19,258.00 43,043.35 0.0 0.0 0.0 1,285.80 0.0 20,807.20 19,258.00 19,258.00 5.44 0.0 0.0 0.0 0.0 4.33 0.0 0.0 0.0 1,692.35 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19,258.00 43,043.35 0.0 0.0 19,258.00 43,043.35 0.0 0.0 报废材料 0.0 0.0 2.89 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.27 0.0 0.0 0.0 0.0 3.59 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 工模费用 0.0 0.0 14.05 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 13.64 0.0 0.0 0.0 0.0 7.25 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 内部费用分配 0.0 0.0 20.23 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10.16 0.0 0.0 0.0 0.0 80.88 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 其他生产费用 2,540.00 5,995.00 0.0 0.0 2,540.00 5,995.00 0.0 0.0 0.0 525.60 0.0 2,929.40 2,540.00 2,540.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,540.00 5,995.00 0.0 0.0 2,540.00 5,995.00 0.0 0.0 生产费用小计 26,448.00 55,888.35 85.34 0.0 26,448.00 55,888.35 0.0 0.0 0.0 1,811.40 0.0 23,736.60 26,448.00 28,648.00 78.25 0.0 0.0 0.0 0.0 31.75 0.0 0.0 0.0 1,692.35 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 26,448.00 55,888.35 0.0 0.0 26,448.00 55,888.35 0.0 0.0 采购运费 977,446.06 7,290,465.95 5.42 1,388,754.54 930,252.16 6,922,214.84 56,764.88 346,701.61 26,057.70 340,006.24 5,240.26 108,490.84 14,317.45 68,984.68 7.68 36,831.87 77,016.84 13,358.19 561,480.08 12.12 20,482.28 400,839.28 247,266.11 3,457,681.44 218,889.89 716,993.39 256,667.90 346,213.77 15,269.06 437,534.38 16,721.97 53,898.09 2,384.60 6,374.20 0.0 0.0 0.0 0.0 0.0 0.0 47,193.90 368,251.11 0.0 0.0 977,446.06 7,290,465.95 0.0 0.0 977,446.06 7,290,465.95 22,385,500.00 32.57 销售运费 1,704,941.97 8,814,188.77 38.35 1,740,355.21 1,625,723.43 8,269,066.20 108,356.41 609,345.77 56,323.11 477,358.03 29,332.39 183,734.52 28,021.31 505,863.24 63.13 14,852.22 74,034.89 394,037.24 1,910,215.73 7.15 286,791.79 1,682,609.58 183,465.83 1,035,156.40 123,853.16 723,491.57 272,530.16 441,045.04 64,740.10 263,969.08 60,807.16 353,217.39 2,612.55 9,024.96 0.0 0.0 0.0 0.0 0.0 0.0 79,218.54 545,122.57 0.0 0.0 1,704,941.97 8,814,188.77 0.0 0.0 1,704,941.97 8,814,188.77 18,886,825.00 46.67 包装费用 3,660.00 244,229.05 1.21 135,834.91 3,660.00 244,229.05 3,210.00 138,369.63 0.0 99,691.42 0.0 440.00 0.0 0.0 0.09 450.00 450.00 0.0 0.0 2.10 0.0 0.0 0.0 0.0 0.0 0.0 0.0 24.00 0.0 5,059.00 0.0 195.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,660.00 244,229.05 0.0 0.0 3,660.00 244,229.05 231,000.00 105.73 海关申报费 80,957.42 526,130.32 21.50 75,010.87 80,957.42 526,130.32 10,718.08 60,169.17 3,538.79 20,755.96 2,096.00 31,693.78 5,580.91 31,051.28 35.37 634.28 9,030.21 8,014.74 86,120.36 13.24 13,486.40 88,405.08 8,169.36 92,154.07 16,386.86 82,893.70 8,893.56 15,964.27 3,230.00 5,088.38 208.44 2,424.44 0.0 379.62 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 80,957.42 526,130.32 0.0 0.0 80,957.42 526,130.32 1,840,760.00 28.58 仓储费用 451,471.27 2,720,068.73 32.61 494,924.61 447,721.27 2,697,518.73 11,946.25 101,363.34 14,985.00 156,590.62 3,752.39 29,486.68 6,177.68 43,442.77 33.75 1,834.77 15,696.05 52,591.08 453,263.28 14.68 48,331.54 348,145.30 31,106.10 257,633.78 26,121.24 210,190.68 2,739.43 3,433.47 12,761.41 103,879.25 4,894.38 52,713.51 230,480.00 921,680.00 0.0 0.0 0.0 0.0 0.0 0.0 3,750.00 22,550.00 0.0 0.0 451,471.27 2,720,068.73 0.0 0.0 451,471.27 2,720,068.73 6,055,083.52 44.92 存货保险 44,954.14 75,262.89 5,468.92 42,911.67 72,751.42 5,063.63 7,822.23 1,245.05 4,555.36 605.55 881.41 1,629.11 2,180.83 677.55 953.41 12,899.82 12,899.82 7,309.45 15,908.02 4,526.34 12,802.12 3,793.81 8,759.28 198.00 198.00 2,990.23 3,817.81 1,973.13 1,973.13 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,042.47 2,511.47 0.0 0.0 44,954.14 75,262.89 0.0 0.0 44,954.14 75,262.89 19,000.00 396.12 放贷保险 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 实验及检验费 4,171.80 15,543.84 1,418.07 4,171.80 12,532.84 4,000.00 8,864.40 171.80 2,275.44 0.0 0.0 0.0 0.0 0.0 0.0 0.0 130.00 0.0 1,159.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 104.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,011.00 0.0 0.0 4,171.80 15,543.84 0.0 0.0 4,171.80 15,543.84 0.0 0.0 返修货品维修费 300,381.01 886,501.82 27,619.88 298,457.93 869,671.59 9,956.10 57,516.81 82,575.44 274,152.56 174,424.00 399,444.53 13,745.00 28,661.14 0.0 0.0 16,973.69 67,340.28 0.0 0.0 0.0 14,112.30 0.0 189.50 0.0 0.0 134.00 348.90 649.70 27,905.57 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,923.08 16,830.23 0.0 0.0 300,381.01 886,501.82 0.0 0.0 300,381.01 886,501.82 5,735,800.00 15.46 样本费用 2,838.00 16,098.98 6,487.28 2,838.00 12,474.63 0.0 0.0 0.0 1,000.00 0.0 598.00 0.0 0.0 2,838.00 2,838.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7,604.63 0.0 0.0 0.0 434.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,624.35 0.0 0.0 2,838.00 16,098.98 0.0 0.0 2,838.00 16,098.98 0.0 0.0 顾客培训费用 (81,124.18) 857,678.11 318,779.35 (81,124.18) 695,723.61 0.0 620.00 13,633.00 27,436.00 0.0 0.0 0.0 1,094.00 4,521.33 24,823.37 (99,311.51) 63,110.00 0.0 0.0 0.0 578,227.24 0.0 0.0 0.0 0.0 0.0 380.00 33.00 33.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 161,954.50 0.0 0.0 (81,124.18) 857,678.11 0.0 0.0 (81,124.18) 857,678.11 741,000.00 115.75 版权费 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 内部费用分配 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 其他直接营运费用 822,117.09 952,673.05 100,281.70 813,253.09 928,009.88 0.0 38.00 269.70 269.70 0.0 0.0 0.0 789.00 0.0 2,470.00 0.0 6,007.93 0.0 3,392.07 812,883.39 897,725.19 0.0 125.30 100.00 12,129.69 0.0 1,875.00 0.0 3,188.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 8,864.00 24,663.17 0.0 0.0 822,117.09 952,673.05 0.0 0.0 822,117.09 952,673.05 1,857,000.00 51.30 直接营运费用小计 4,311,814.58 22,398,841.51 4,294,935.34 4,168,822.59 21,250,323.11 210,015.35 1,330,810.96 198,799.59 1,404,091.33 215,450.59 754,769.76 69,471.46 682,066.94 62,640.02 207,312.77 398,563.25 3,160,567.48 376,401.46 2,540,458.33 1,287,417.13 6,345,492.54 389,044.96 1,742,643.42 541,129.05 826,612.87 99,124.80 821,951.80 85,287.78 495,982.13 235,477.15 937,562.78 0.0 0.0 0.0 0.0 0.0 0.0 142,991.99 1,148,518.40 0.0 0.0 4,311,814.58 22,398,841.51 0.0 0.0 4,311,814.58 22,398,841.51 57,751,968.52 38.78 广告及宣传费 5,757,785.65 20,803,037.54 5,483,783.74 5,621,208.65 19,952,147.04 2,933,192.67 9,482,655.65 523,851.91 2,622,461.24 666,942.94 2,412,841.24 224,927.13 969,988.90 100,101.82 114,322.83 (58,725.32) (53,771.56) 758.62 416,052.81 693,574.66 2,125,890.97 158,489.80 374,031.07 205,404.77 364,705.02 64,894.18 636,158.28 45,092.47 370,000.76 62,703.00 116,809.83 0.0 0.0 0.0 0.0 0.0 0.0 136,577.00 850,890.50 0.0 0.0 5,757,785.65 20,803,037.54 0.0 0.0 5,757,785.65 20,803,037.54 46,859,941.00 44.39 市场活动费 542,409.20 1,569,150.53 (256,335.60) 537,892.00 1,537,968.43 105,659.80 350,646.55 6,000.00 26,135.79 6,532.72 68,692.30 19,000.00 137,240.20 0.0 (605,621.28) 1,663.00 1,866.00 42.00 23,454.00 136,138.30 866,637.58 52,394.72 103,402.02 76,563.76 348,010.57 31,181.00 207,625.41 7,698.50 67,097.51 95,018.20 (57,218.22) 0.0 0.0 0.0 0.0 0.0 0.0 4,517.20 31,182.10 0.0 0.0 542,409.20 1,569,150.53 0.0 0.0 542,409.20 1,569,150.53 14,151,000.00 11.09 市场服务费 237,483.85 271,013.85 0.0 237,483.85 247,983.85 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10,500.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,630,110.29 14,130,861.79 0.0 0.0 0.0 23,030.00 0.0 0.0 3,630,110.29 14,164,391.79 (3,392,626.44) (13,893,377.94) 237,483.85 271,013.85 1,890,000.00 14.34 市场合作资金支出 0.0 188,149.66 0.0 0.0 177,911.16 0.0 157,911.16 0.0 20,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10,238.50 0.0 0.0 0.0 188,149.66 0.0 0.0 0.0 188,149.66 14,575,000.00 1.29 市场合作资金返还 (3,651,278.50) (11,858,302.21) (1,552,567.27) (3,651,278.50) (11,858,302.21) (3,651,278.50) (7,152,969.80) 0.0 0.0 0.0 0.0 0.0 (1,175,077.29) 0.0 (68,308.29) 0.0 (1,320,458.20) 0.0 0.0 0.0 (2,141,488.63) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (3,651,278.50) (11,858,302.21) 0.0 0.0 (3,651,278.50) (11,858,302.21) (31,379,000.00) 37.79 内部费用分配 0.0 110.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 110.00 0.0 0.0 0.0 110.00 0.0 0.0 0.0 110.00 0.0 0.0 其他市场发展费用 1,353.00 406,104.21 111,396.58 1,353.00 405,063.21 0.0 396,538.45 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,264.76 0.0 0.0 0.0 0.0 0.0 0.0 1,353.00 5,260.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,041.00 0.0 0.0 1,353.00 406,104.21 0.0 0.0 1,353.00 406,104.21 6,532,000.00 6.22 市场发展费用小计 2,887,753.20 11,379,263.58 3,786,277.45 2,746,659.00 10,462,771.48 (612,426.03) 3,234,782.01 529,851.91 2,668,597.03 673,475.66 2,481,533.54 243,927.13 (67,848.19) 100,101.82 (559,606.74) (57,062.32) (1,372,363.76) 800.62 439,506.81 829,712.96 864,804.68 210,884.52 477,433.09 281,968.53 712,715.59 96,075.18 843,783.69 54,143.97 442,358.27 157,721.20 59,591.61 0.0 0.0 3,630,110.29 14,130,861.79 0.0 0.0 141,094.20 916,492.10 0.0 0.0 6,280,379.64 25,272,641.52 (3,392,626.44) (13,893,377.94) 2,887,753.20 11,379,263.58 52,628,941.00 21.62 办公用品及消耗 325,473.66 1,600,527.72 247,874.02 242,761.79 1,158,845.24 12,332.63 108,235.44 5,582.31 43,411.48 2,592.82 17,101.72 8,712.18 28,850.99 3,370.95 7,905.94 11,922.33 84,858.87 12,089.10 42,557.19 6,903.91 68,833.11 5,016.32 33,652.33 9,799.90 32,974.55 5,645.76 45,047.16 33,153.46 207,728.25 125,640.12 437,688.21 0.0 0.0 0.0 0.0 0.0 0.0 80,655.37 434,774.88 2,056.50 6,907.60 325,473.66 1,600,527.72 0.0 0.0 325,473.66 1,600,527.72 2,866,600.00 55.83 办公室供应 47,018.20 218,481.14 36,766.12 40,766.40 182,507.46 1,013.55 11,492.60 430.96 7,944.90 918.42 2,766.11 251.62 2,031.53 149.21 840.06 932.12 5,811.33 216.02 1,746.54 363.63 2,791.98 225.85 1,789.20 855.21 3,295.35 192.60 2,201.78 5,029.69 26,738.07 30,187.52 113,058.01 0.0 0.0 0.0 0.0 0.0 0.0 6,251.80 35,973.68 0.0 0.0 47,018.20 218,481.14 0.0 0.0 47,018.20 218,481.14 1,111,300.00 19.66 报刊杂志费 24,195.09 85,234.95 25,396.27 22,403.09 77,851.34 0.0 413.96 0.0 12.60 0.0 3.15 0.0 6.30 0.0 6.30 0.0 18.90 0.0 9.45 0.0 9.45 0.0 9.45 0.0 1,299.71 0.0 6.30 1,200.00 6,746.35 21,203.09 69,309.42 0.0 0.0 0.0 0.0 0.0 0.0 1,792.00 7,383.61 0.0 0.0 24,195.09 85,234.95 0.0 0.0 24,195.09 85,234.95 429,569.04 19.84 低值易耗品 141,555.06 1,501,944.84 324,297.36 121,762.63 1,364,784.38 13,775.17 103,903.03 7,295.32 98,906.41 8,110.07 69,062.03 7,912.70 35,936.96 4,551.08 69,729.48 10,913.10 72,153.79 4,866.47 33,922.10 10,835.09 86,161.76 5,213.56 35,032.37 11,479.16 82,858.68 5,292.63 45,017.96 35,789.95 91,026.68 (17,201.22) 527,386.58 0.0 0.0 0.0 0.0 12,929.55 13,686.55 19,792.43 136,932.96 0.0 227.50 141,555.06 1,501,944.84 0.0 0.0 141,555.06 1,501,944.84 2,718,080.00 55.26 市内电话费 244,744.70 1,378,612.40 247,000.45 191,272.31 1,084,635.66 18,750.30 95,308.16 11,562.59 53,473.38 8,009.73 40,032.30 7,461.60 39,329.18 5,083.89 22,631.65 21,148.15 119,230.27 8,560.38 50,045.88 11,582.31 76,818.70 6,638.97 41,928.04 6,163.23 13,754.06 8,298.41 46,269.98 33,400.06 194,887.17 42,532.26 288,846.46 0.0 0.0 0.0 0.0 2,080.43 2,080.43 52,538.63 289,798.06 933.76 4,178.68 244,744.70 1,378,612.40 0.0 0.0 244,744.70 1,378,612.40 2,613,245.30 52.75 长途电话费 594,234.59 2,875,206.00 567,466.88 477,090.03 2,308,007.34 35,679.69 165,172.51 18,954.72 95,021.85 12,060.29 72,891.82 19,872.66 99,921.05 10,518.33 50,742.45 42,415.69 244,481.45 18,208.66 109,223.91 33,941.71 175,024.56 17,283.56 86,998.17 34,129.68 55,469.28 18,742.85 112,300.25 36,706.27 178,116.70 169,999.77 854,067.19 0.0 0.0 0.0 0.0 8,576.15 8,576.15 116,441.96 561,618.97 702.60 5,579.69 594,234.59 2,875,206.00 0.0 0.0 594,234.59 2,875,206.00 5,596,324.00 51.38 移动通讯费 361,048.61 1,881,835.70 355,678.43 293,697.79 1,489,844.12 27,979.88 160,200.84 16,610.78 82,335.40 12,311.18 55,121.55 15,208.87 69,879.27 10,529.81 50,572.73 26,504.84 153,480.23 12,099.91 66,663.36 22,709.14 140,795.75 11,257.00 62,467.91 8,049.30 23,543.16 14,813.92 86,959.43 39,828.92 206,747.70 75,794.24 331,076.79 0.0 0.0 0.0 0.0 0.0 0.0 65,902.38 382,344.44 1,448.44 9,647.14 361,048.61 1,881,835.70 0.0 0.0 361,048.61 1,881,835.70 4,817,311.49 39.06 网络通讯费 30,547.18 174,880.11 31,171.23 25,721.18 143,610.36 1,905.99 12,042.94 1,270.72 5,047.36 714.60 3,414.93 771.70 4,236.77 857.25 5,613.55 2,098.57 10,419.73 473.44 2,507.49 2,018.20 18,717.08 792.86 3,214.27 717.83 2,395.13 893.45 6,702.57 2,834.05 14,025.54 10,372.52 55,273.00 0.0 0.0 0.0 0.0 0.0 0.0 4,460.00 30,366.20 366.00 903.55 30,547.18 174,880.11 0.0 0.0 30,547.18 174,880.11 785,844.00 22.25 邮寄费 228,619.97 912,072.10 107,834.67 206,289.42 825,276.13 66,758.22 312,630.08 14,186.63 46,713.13 4,514.26 20,532.77 7,351.36 27,431.32 16,841.78 29,351.79 14,341.46 78,870.19 10,036.15 48,371.21 11,579.02 58,057.55 6,813.46 18,386.25 6,311.88 17,808.68 3,323.68 20,780.21 33,073.67 123,221.85 11,157.85 23,121.10 0.0 0.0 0.0 0.0 0.0 0.0 22,280.55 85,902.70 50.00 893.27 228,619.97 912,072.10 0.0 0.0 228,619.97 912,072.10 1,492,535.48 61.11 境内差旅费 1,663,522.11 8,948,853.05 1,508,592.40 1,526,149.83 7,938,096.28 224,984.67 1,347,849.91 149,367.18 598,643.44 28,484.40 407,467.41 105,255.24 451,772.59 49,938.80 264,164.88 157,649.04 823,058.07 40,302.11 260,043.51 156,263.44 1,002,644.90 49,649.82 352,448.13 160,552.33 337,985.09 46,537.20 359,580.45 131,281.90 506,796.85 225,883.70 1,225,641.05 0.0 0.0 0.0 0.0 0.0 0.0 136,920.28 998,279.07 452.00 12,477.70 1,663,522.11 8,948,853.05 0.0 0.0 1,663,522.11 8,948,853.05 19,214,109.00 46.57 境外差旅费 71,977.61 333,780.77 151,737.45 71,977.61 333,780.77 6,215.00 34,517.33 14,282.22 14,282.22 6,022.00 68,824.16 5,240.00 5,240.00 0.0 0.0 (5,468.61) 52,795.38 0.0 9,820.80 0.0 0.0 6,300.00 6,300.00 0.0 0.0 0.0 0.0 0.0 0.0 39,387.00 142,000.88 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 71,977.61 333,780.77 0.0 0.0 71,977.61 333,780.77 2,032,550.00 16.42 市内交通费 262,724.59 1,312,240.88 238,475.53 204,241.39 985,593.16 18,006.20 86,222.12 13,275.10 69,715.73 5,654.45 33,297.32 8,309.00 42,123.83 12,322.00 53,833.51 19,799.73 85,694.43 7,272.00 40,919.36 13,455.00 103,102.22 9,400.50 53,152.64 21,851.28 43,057.62 8,632.80 49,176.58 22,059.10 118,672.32 44,204.23 206,625.48 0.0 0.0 0.0 0.0 0.0 0.0 58,483.20 326,647.72 0.0 0.0 262,724.59 1,312,240.88 0.0 0.0 262,724.59 1,312,240.88 2,972,740.00 44.14 租车费 232,185.84 912,712.95 143,707.02 228,240.84 890,622.95 13,541.28 63,582.78 5,928.46 30,229.32 8,664.65 30,168.20 7,753.59 32,741.54 1,039.30 7,595.11 36,824.16 162,142.41 16,149.23 45,845.96 11,103.30 70,026.68 4,125.20 17,183.55 2,016.22 5,682.67 5,771.55 28,836.75 14,597.26 105,234.20 100,726.64 291,353.78 0.0 0.0 0.0 0.0 0.0 0.0 3,945.00 22,090.00 0.0 0.0 232,185.84 912,712.95 0.0 0.0 232,185.84 912,712.95 2,038,738.00 44.77 运杂费 89,216.16 639,873.05 168,275.78 50,229.26 384,837.13 2,301.00 23,499.01 15.00 3,919.84 0.0 1,189.71 260.40 2,448.69 0.0 1,740.56 201.50 6,390.43 31,414.76 172,727.36 0.0 5,620.47 8,261.56 64,209.33 5,519.04 6,420.50 0.0 22,950.58 1,765.00 40,698.55 491.00 33,022.10 0.0 0.0 0.0 0.0 0.0 0.0 38,986.90 253,684.92 0.0 1,351.00 89,216.16 639,873.05 0.0 0.0 89,216.16 639,873.05 574,600.00 111.36 汽车费用 163,468.06 1,039,659.62 191,346.51 106,278.09 690,819.56 5,993.57 26,680.87 2,020.87 12,700.02 809.50 11,589.41 3,239.53 16,057.67 1,934.24 9,851.69 8,706.49 69,860.36 4,801.90 34,602.62 2,569.66 21,005.99 1,439.21 10,424.47 3,006.00 4,241.87 3,751.00 44,010.95 34,503.65 200,486.27 33,502.47 229,307.37 0.0 0.0 0.0 0.0 0.0 0.0 55,272.22 337,448.12 1,917.75 11,391.94 163,468.06 1,039,659.62 0.0 0.0 163,468.06 1,039,659.62 968,800.00 107.31 会议费 219,715.15 1,121,077.32 326,435.38 173,921.05 847,433.68 1,276.00 101,589.14 1,000.00 5,373.48 0.0 1,621.36 30,081.00 80,790.18 213.30 4,108.46 510.00 7,869.42 0.0 37,444.52 2,980.00 14,763.35 0.0 21,519.32 73,394.02 259,726.69 29,245.60 50,975.84 2,275.00 23,582.44 32,946.13 238,069.48 0.0 0.0 0.0 0.0 0.0 0.0 45,794.10 273,643.64 0.0 0.0 219,715.15 1,121,077.32 0.0 0.0 219,715.15 1,121,077.32 4,446,500.00 25.21 招待费 539,903.37 2,832,684.37 525,762.20 376,850.07 1,847,382.69 51,707.72 187,950.60 15,413.00 100,282.07 9,079.00 55,019.24 14,108.70 66,861.36 18,859.00 65,775.08 24,422.65 145,655.73 10,079.40 68,005.16 19,391.20 162,899.09 21,560.40 97,554.84 35,275.08 73,487.63 31,988.55 158,821.88 40,610.00 245,867.96 84,355.37 419,202.05 0.0 0.0 0.0 0.0 0.0 0.0 160,508.30 965,055.68 2,545.00 20,246.00 539,903.37 2,832,684.37 0.0 0.0 539,903.37 2,832,684.37 6,858,000.00 41.30 礼品费 182,704.39 338,513.75 24,576.15 140,421.81 224,922.67 6,792.65 8,666.20 5,391.54 11,827.09 2,501.50 2,663.95 5,263.50 6,426.25 6,739.40 12,795.58 21,330.16 23,192.16 17,502.42 21,254.84 7,287.34 11,228.24 2,638.62 2,751.22 11,050.90 11,059.45 2,986.20 8,197.33 (1,133.20) 13,840.80 52,070.78 91,019.56 0.0 0.0 0.0 0.0 0.0 0.0 42,282.58 113,591.08 0.0 0.0 182,704.39 338,513.75 0.0 0.0 182,704.39 338,513.75 1,972,000.00 17.17 部门活动费 9,683.62 172,977.22 23,491.64 6,447.92 154,673.82 93.75 3,361.15 75.00 2,054.90 37.50 1,487.50 56.25 972.85 37.50 257.50 1,566.00 44,109.97 707.25 2,629.99 333.50 38,537.32 491.75 10,085.58 297.00 3,004.33 356.25 922.25 1,262.50 4,816.10 1,133.67 42,434.38 0.0 0.0 0.0 0.0 0.0 0.0 3,235.70 18,303.40 0.0 0.0 9,683.62 172,977.22 0.0 0.0 9,683.62 172,977.22 132,200.00 130.85 法律及专业咨询费 33,976.82 249,833.06 43,252.55 33,172.82 206,453.06 10,543.53 41,718.65 703.99 5,911.90 238.27 3,837.89 1,137.21 7,441.76 0.0 1,117.86 633.59 12,550.44 4,914.36 35,098.15 6,086.76 39,609.28 1,578.55 17,087.01 1,199.48 4,698.17 6,110.00 8,040.90 27.08 (358.95) 0.0 29,700.00 0.0 0.0 0.0 0.0 0.0 0.0 804.00 43,380.00 0.0 0.0 33,976.82 249,833.06 0.0 0.0 33,976.82 249,833.06 1,227,300.00 20.36 会员费 500.00 799.00 140.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 500.00 799.00 0.0 0.0 500.00 799.00 0.0 0.0 500.00 799.00 200,000.00 0.40 无形资产 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 17,000.00 0.0 开办及登记费 12,549.50 76,851.40 10,318.05 4,080.50 10,444.58 84.00 123.48 56.00 91.22 14.00 21.04 28.00 45.57 14.00 19.48 42.00 78.38 14.00 30.06 42.00 66.62 14.00 27.31 42.00 284.44 42.00 59.57 1,008.00 1,737.50 2,680.50 7,859.91 0.0 0.0 0.0 0.0 0.0 0.0 3,979.00 31,266.82 4,490.00 35,140.00 12,549.50 76,851.40 0.0 0.0 12,549.50 76,851.40 110,000.00 69.86 设备维修费 (30,292.13) 128,516.79 51,782.28 (42,082.13) 76,585.95 (4,620.69) 6,042.83 (67,770.42) (44,528.83) 1,358.83 7,071.88 564.33 10,075.23 488.11 933.01 312.34 (4,418.15) 574.00 2,604.31 6,967.96 7,704.63 608.58 1,495.60 630.61 4,201.07 563.29 2,353.27 1,561.33 36,501.76 16,679.60 46,549.34 0.0 0.0 0.0 0.0 0.0 0.0 11,790.00 50,680.84 0.0 1,250.00 (30,292.13) 128,516.79 0.0 0.0 (30,292.13) 128,516.79 352,800.00 36.43 研发材料 1,142.30 55,833.86 13,334.28 1,142.30 55,833.86 0.0 0.0 561.30 50,453.81 0.0 757.85 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 581.00 581.00 0.0 0.0 0.0 4,041.20 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,142.30 55,833.86 0.0 0.0 1,142.30 55,833.86 200,000.00 27.92 3,000.00 100,600.00 94,000.00 3,000.00 100,600.00 0.0 0.0 0.0 0.0 0.0 97,600.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,000.00 3,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,000.00 100,600.00 0.0 0.0 3,000.00 100,600.00 550,000.00 18.29 坏帐损失 376,284.31 370,334.03 0.0 377,792.99 377,792.99 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 377,792.99 377,792.99 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (1,508.68) (7,458.96) 0.0 0.0 376,284.31 370,334.03 0.0 0.0 376,284.31 370,334.03 141,000.00 262.65 内部费用分配 (166,666.67) (499,304.24) (333,333.33) (166,666.67) (499,304.24) 0.0 0.0 0.0 695.76 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19,744.00 19,744.00 0.0 0.0 0.0 0.0 0.0 0.0 (19,744.00) (19,744.00) (166,666.67) (500,000.00) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (166,666.67) (499,304.24) 0.0 0.0 (166,666.67) (499,304.24) 0.0 0.0 其他间接营运费用 161,099.59 1,226,640.16 393,743.08 60,772.36 780,931.32 3,205.51 40,303.08 3,243.34 49,693.31 467.00 89,952.66 2,874.64 10,008.79 3,402.00 78,713.43 467.09 19,886.80 800.29 13,029.25 181.69 274,269.66 3,869.19 8,029.89 168.80 1,561.57 824.71 920.15 1,625.00 28,695.65 39,643.10 165,867.08 0.0 0.0 0.0 0.0 0.0 0.0 51,188.03 160,809.16 49,139.20 284,899.68 161,099.59 1,226,640.16 0.0 0.0 161,099.59 1,226,640.16 284,440.00 431.25 税项（营运费用） 254,364.51 1,176,563.76 159,294.92 232,152.42 979,068.47 27,925.68 111,590.54 5,176.00 20,243.19 5,682.55 24,001.21 6,577.88 24,520.78 4,121.34 12,863.25 60,137.16 292,853.59 29,702.35 135,943.60 22,715.18 73,665.45 17,005.70 62,846.94 2,228.71 2,769.91 12,580.05 38,300.54 24,403.43 154,565.75 13,896.39 18,903.72 0.0 0.0 0.0 0.0 0.0 6,000.00 22,212.09 197,495.29 0.0 0.0 254,364.51 1,176,563.76 0.0 0.0 254,364.51 1,176,563.76 4,450,886.13 26.43 间接营运费用小计 6,078,496.19 31,167,835.76 5,678,417.32 5,009,887.10 25,021,930.73 546,245.30 3,053,097.25 224,632.61 1,364,454.98 118,245.02 1,117,497.17 258,291.96 1,065,150.46 151,011.29 751,163.35 457,409.56 2,511,044.18 230,784.20 1,235,046.62 369,054.04 2,472,097.84 180,184.66 1,008,593.82 395,318.66 992,160.61 206,592.50 1,138,432.68 854,911.11 2,892,465.70 993,620.06 5,390,382.94 0.0 0.0 0.0 0.0 23,586.13 30,343.13 1,004,507.84 5,750,811.28 64,101.25 395,093.75 6,078,496.19 31,167,835.76 0.0 0.0 6,078,496.19 31,167,835.76 65,095,192.44 47.88 董事费及酬金 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (8,500.00) 0.0 顾问费 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (8,500.00) 0.0 职工薪金 5,362,587.55 31,047,350.44 5,523,377.99 4,486,676.74 26,522,187.06 435,435.30 2,382,535.10 275,067.56 1,457,737.23 148,708.60 761,324.13 152,907.64 881,620.05 92,065.91 511,320.01 326,738.74 1,938,322.38 159,927.50 868,384.77 324,669.52 1,891,123.26 149,692.13 911,729.43 250,844.37 786,094.25 104,591.14 947,294.03 608,479.75 3,275,405.16 1,457,548.58 9,909,297.26 0.0 0.0 0.0 0.0 0.0 0.0 850,099.81 4,399,010.04 25,811.00 126,153.34 5,362,587.55 31,047,350.44 0.0 0.0 5,362,587.55 31,047,350.44 70,529,400.00 44.02 外地员工津贴 5,200.00 41,100.00 5,200.00 5,200.00 41,100.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,200.00 12,100.00 3,000.00 29,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5,200.00 41,100.00 0.0 0.0 5,200.00 41,100.00 674,800.00 6.09 双粮 48,423.66 318,540.07 50,698.90 48,423.66 302,684.91 3,697.29 22,183.75 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 264.10 3,327.85 2,044.43 10,523.31 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 42,417.84 266,650.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 15,855.16 48,423.66 318,540.07 0.0 0.0 48,423.66 318,540.07 500,800.00 63.61 员工佣金及红利 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (75,600.00) 0.0 劳务费 154,965.45 606,807.02 70,575.70 101,383.45 502,818.82 4,089.80 68,051.65 3,716.50 28,723.48 1,361.63 3,215.64 1,252.77 15,820.20 6,360.72 17,550.20 9,254.81 49,433.23 5,880.70 26,786.58 4,943.38 31,328.55 5,876.89 31,949.09 52.16 52.16 5,015.06 25,768.88 34,095.04 135,822.30 19,483.99 68,316.86 0.0 0.0 0.0 0.0 0.0 0.0 49,066.00 99,472.20 4,516.00 4,516.00 154,965.45 606,807.02 0.0 0.0 154,965.45 606,807.02 1,132,760.00 53.57 三项经费 318,601.00 1,461,732.85 267,746.04 150,097.96 862,190.15 12,017.77 67,212.88 9,039.01 46,258.71 5,236.00 30,498.56 5,248.43 27,738.59 3,996.30 18,046.36 10,940.94 64,443.84 4,192.54 26,438.58 9,744.72 54,656.12 4,594.34 29,628.08 5,910.17 17,972.73 4,505.20 33,695.58 37,525.29 198,059.82 37,147.25 247,540.30 0.0 0.0 0.0 0.0 0.0 0.0 168,503.04 579,897.12 0.0 19,645.58 318,601.00 1,461,732.85 0.0 0.0 318,601.00 1,461,732.85 2,641,125.00 55.35 公积金款项 233,064.10 1,205,962.42 205,032.48 201,573.86 969,322.95 15,605.61 84,148.86 12,238.23 63,851.01 7,349.09 29,473.53 7,165.59 39,573.56 2,571.34 13,180.70 15,824.13 79,868.88 6,886.03 32,896.40 14,225.19 72,415.90 5,280.43 32,011.69 2,122.39 6,914.38 5,866.67 34,224.69 18,757.45 100,791.20 87,681.71 379,972.15 0.0 0.0 0.0 0.0 0.0 0.0 31,490.24 236,439.47 0.0 200.00 233,064.10 1,205,962.42 0.0 0.0 233,064.10 1,205,962.42 3,454,000.00 34.91 员工保险费 190,886.91 1,008,220.26 204,424.24 190,886.91 964,114.98 18,780.61 92,364.49 13,356.00 65,074.54 7,454.00 31,748.00 6,346.00 32,763.92 3,288.00 16,184.00 15,539.88 79,415.03 7,440.55 38,218.00 17,274.00 83,189.25 6,636.00 33,927.87 4,720.00 18,303.09 5,130.00 27,661.87 9,320.00 55,430.56 75,601.87 389,834.36 0.0 0.0 0.0 0.0 0.0 0.0 0.0 44,105.28 0.0 0.0 190,886.91 1,008,220.26 0.0 0.0 190,886.91 1,008,220.26 4,187,100.00 24.08 员工福利/活动费 42,748.55 192,343.33 36,767.53 35,388.49 133,811.87 7,213.78 15,054.26 386.18 636.81 190.84 7,671.96 302.72 694.64 252.84 5,344.76 777.70 4,740.40 228.59 3,128.37 556.21 1,676.57 306.35 1,038.79 622.88 1,725.13 340.66 1,399.96 1,669.16 16,450.63 22,540.58 74,249.59 0.0 0.0 0.0 0.0 0.0 0.0 7,360.06 58,531.46 0.0 0.0 42,748.55 192,343.33 0.0 0.0 42,748.55 192,343.33 668,620.00 28.77 员工食堂费 225,888.45 1,172,547.82 208,754.45 217,495.45 1,112,549.87 16,919.48 83,158.35 9,741.58 47,246.12 6,903.27 31,011.30 7,591.82 34,621.61 5,731.62 22,951.94 14,280.55 77,308.65 5,507.03 30,923.78 12,050.16 66,527.32 6,118.18 33,240.24 9,150.07 22,585.95 6,677.12 37,567.28 51,683.16 217,464.96 65,141.41 407,942.37 0.0 0.0 0.0 0.0 0.0 0.0 5,400.00 46,941.20 2,993.00 13,056.75 225,888.45 1,172,547.82 0.0 0.0 225,888.45 1,172,547.82 1,756,300.00 66.76 加班餐费 76,234.50 318,983.34 62,228.08 73,750.20 310,424.14 5,039.10 25,412.31 8,606.60 20,525.50 516.30 8,676.75 2,222.50 12,125.39 670.50 2,768.63 3,812.00 17,446.76 1,497.00 7,568.73 4,580.80 25,813.03 953.00 4,142.60 425.00 1,120.54 608.00 5,028.44 19,504.00 83,064.50 25,315.40 96,730.96 0.0 0.0 0.0 0.0 0.0 0.0 2,484.30 8,119.20 0.0 440.00 76,234.50 318,983.34 0.0 0.0 76,234.50 318,983.34 1,221,300.00 26.12 房屋津贴 15,597.84 73,645.89 16,180.23 15,597.84 73,645.89 305.00 1,617.50 1,050.00 7,874.33 314.51 1,692.74 350.00 2,333.33 700.00 1,400.00 130.00 745.00 0.0 0.0 3,390.00 16,076.94 975.00 5,638.00 1,353.33 2,403.33 480.00 3,110.00 910.00 4,543.87 5,640.00 26,210.85 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 15,597.84 73,645.89 0.0 0.0 15,597.84 73,645.89 732,400.00 10.06 员工培训费用 210,240.58 1,046,206.87 300,546.07 182,551.78 1,004,953.57 18,493.00 58,863.17 902.00 29,536.60 20,978.60 46,299.60 1,224.00 2,641.00 (6,768.00) 12,734.00 550.00 11,908.00 0.0 29.00 378.78 226,683.73 0.0 29.00 65.00 3,478.00 30,000.00 34,529.00 2,021.00 22,085.81 114,707.40 556,136.66 0.0 0.0 0.0 0.0 0.0 0.0 27,688.80 40,905.30 0.0 348.00 210,240.58 1,046,206.87 0.0 0.0 210,240.58 1,046,206.87 4,452,200.00 23.50 员工招聘费用 2,860.25 106,519.82 9,395.02 2,660.25 89,900.22 72.32 3,087.32 57.31 2,500.05 27.60 1,433.56 46.51 1,889.96 30.08 1,936.66 123.51 4,530.75 57.77 2,065.32 38.76 2,643.28 55.18 2,140.85 49.56 2,209.35 46.51 2,209.20 221.67 16,982.45 1,833.47 46,271.47 0.0 0.0 0.0 0.0 0.0 0.0 200.00 16,619.60 0.0 0.0 2,860.25 106,519.82 0.0 0.0 2,860.25 106,519.82 406,600.00 26.20 人口管理费 480.00 7,679.50 1,401.50 180.00 2,941.50 180.00 180.00 0.0 0.0 0.0 0.0 0.0 1,000.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,761.50 0.0 0.0 0.0 0.0 0.0 0.0 300.00 3,070.00 0.0 1,668.00 480.00 7,679.50 0.0 0.0 480.00 7,679.50 29,200.00 26.30 劳保费 7,109.95 57,876.40 12,251.48 391.45 18,091.61 1,013.38 5,691.82 344.17 3,102.38 382.41 2,547.90 401.52 2,859.08 325.04 2,192.32 726.58 5,134.82 344.16 2,259.81 898.67 5,011.32 401.53 2,843.79 943.48 3,091.67 401.53 2,694.05 3.12 10,366.62 (5,794.14) (29,703.97) 0.0 0.0 0.0 0.0 0.0 0.0 6,718.50 39,784.79 0.0 0.0 7,109.95 57,876.40 0.0 0.0 7,109.95 57,876.40 192,520.00 30.06 退休人员生活费 0.0 974.27 0.0 0.0 974.27 0.0 72.22 0.0 36.11 0.0 24.62 0.0 36.11 0.0 13.12 0.0 103.40 0.0 25.28 0.0 48.25 0.0 36.77 0.0 25.28 0.0 36.11 0.0 252.75 0.0 264.25 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 974.27 0.0 0.0 0.0 974.27 18,000.00 5.41 内部费用分配 50.00 250.00 0.0 0.0 200.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 200.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 50.00 50.00 0.0 0.0 50.00 250.00 0.0 0.0 50.00 250.00 (161,887.00) (0.15) 其他人力资源费用 5,809.00 61,742.41 27,025.41 4,809.00 60,271.41 (245.00) 4,210.77 535.00 4,232.88 40.00 2,169.42 0.0 2,822.88 40.00 392.94 40.00 6,685.16 0.0 2,005.08 530.00 4,446.62 40.00 855.54 100.00 1,058.62 20.00 911.88 720.00 11,518.54 2,989.00 18,961.08 0.0 0.0 0.0 0.0 0.0 0.0 1,000.00 1,471.00 0.0 0.0 5,809.00 61,742.41 0.0 0.0 5,809.00 61,742.41 244,800.00 25.22 税项（人力资源费） 4,594.22 20,053.54 5,555.37 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4,594.22 20,053.54 0.0 0.0 4,594.22 20,053.54 0.0 0.0 4,594.22 20,053.54 17,000.00 117.96 人力资源费用小计 6,905,342.01 38,748,536.25 7,007,160.49 5,717,067.04 32,972,183.22 538,617.44 2,913,844.45 335,040.14 1,777,335.75 199,462.85 957,787.71 185,059.50 1,058,540.32 109,264.35 626,015.64 399,002.94 2,343,614.15 194,006.30 1,051,253.01 393,280.19 2,481,640.14 180,929.03 1,089,211.74 276,358.41 867,034.48 163,681.89 1,156,130.97 787,109.64 4,160,339.17 1,955,254.36 12,489,435.69 0.0 0.0 0.0 0.0 0.0 0.0 1,154,954.97 5,594,470.20 33,320.00 181,882.83 6,905,342.01 38,748,536.25 0.0 0.0 6,905,342.01 38,748,536.25 92,091,338.00 42.08 折旧 1,037,168.25 4,953,246.58 1,103,682.09 906,615.23 4,199,796.64 98,153.69 351,889.14 44,794.45 205,486.74 33,225.69 112,191.65 28,134.71 95,228.10 32,695.14 142,630.71 50,723.21 222,654.84 16,762.87 95,341.51 53,457.08 250,371.98 16,493.08 75,712.28 13,538.10 56,105.08 16,170.36 118,362.39 110,207.78 467,524.78 392,259.07 2,006,297.59 0.0 0.0 0.0 0.0 0.0 (0.15) 121,082.02 695,334.94 9,471.00 58,115.00 1,037,168.25 4,953,246.58 0.0 0.0 1,037,168.25 4,953,246.58 10,101,893.00 49.03 土地使用权摊销 26.18 26.18 0.0 26.18 26.18 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 26.18 26.18 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 26.18 26.18 0.0 0.0 26.18 26.18 0.0 0.0 租金 2,026,985.00 11,957,824.62 2,046,854.81 1,784,561.80 10,412,885.15 146,582.41 850,070.90 80,738.16 490,215.50 60,620.12 325,794.30 51,937.32 295,966.63 74,461.42 298,937.46 115,784.44 744,422.16 47,430.54 314,701.73 116,623.37 695,796.46 44,647.10 301,942.16 83,268.74 333,895.88 49,328.88 316,365.02 373,905.19 2,140,752.34 539,234.11 3,304,024.61 0.0 0.0 0.0 0.0 0.0 0.0 234,048.55 1,506,009.52 8,374.65 38,929.95 2,026,985.00 11,957,824.62 0.0 0.0 2,026,985.00 11,957,824.62 24,390,420.00 49.03 水电费 148,163.07 978,607.51 171,831.18 119,819.04 880,337.97 5,712.35 57,672.21 3,086.93 47,055.93 1,480.92 12,368.95 2,268.79 14,965.71 2,008.64 13,927.35 5,168.17 38,940.07 2,277.01 18,208.55 4,741.90 46,361.78 2,636.24 18,508.01 4,569.42 14,582.30 3,028.63 22,700.29 37,213.25 243,824.08 45,626.79 331,222.74 0.0 0.0 0.0 0.0 0.0 0.0 25,238.23 89,536.38 3,105.80 8,733.16 148,163.07 978,607.51 0.0 0.0 148,163.07 978,607.51 1,740,500.00 56.23 物业管理费 57,825.96 1,140,736.54 196,941.58 56,184.96 1,105,020.36 4,297.27 71,514.02 1,778.06 36,156.58 996.97 27,225.29 959.08 29,847.18 1,066.50 29,096.05 2,368.70 68,755.11 1,303.64 35,351.29 2,548.92 72,935.87 1,228.99 36,032.03 6,164.17 35,628.86 2,216.27 37,510.13 7,623.20 71,936.01 23,633.19 553,031.94 0.0 0.0 0.0 0.0 0.0 0.0 1,641.00 31,139.33 0.0 4,576.85 57,825.96 1,140,736.54 0.0 0.0 57,825.96 1,140,736.54 3,098,500.00 36.82 房屋维修及改良支出 (70,754.78) 1,049,483.23 665,725.20 (165,590.15) 775,434.20 19,471.90 (336,657.46) 12,407.74 73,432.80 9,697.21 28,193.72 7,716.45 28,014.15 3,784.78 22,231.28 12,631.29 65,272.57 5,379.25 29,621.27 10,871.03 54,648.37 5,722.34 30,264.88 10,936.97 30,246.67 6,690.35 32,613.69 56,367.32 261,467.56 (327,266.78) 456,084.70 0.0 0.0 0.0 0.0 0.0 0.0 94,835.37 265,962.03 0.0 8,087.00 (70,754.78) 1,049,483.23 0.0 0.0 (70,754.78) 1,049,483.23 2,719,300.00 38.59 资产保险 56,636.38 107,808.18 7,638.71 39,827.12 44,305.39 1,761.59 1,818.41 775.78 775.78 639.52 639.52 1,119.52 1,119.52 930.00 930.00 15,902.30 18,529.40 8,810.00 9,935.90 2,022.10 2,022.10 1,924.16 1,924.16 10.00 10.00 4,263.64 4,263.64 919.38 4,672.38 749.13 (2,335.42) 0.0 0.0 0.0 0.0 0.0 0.0 16,809.26 63,502.79 0.0 0.0 56,636.38 107,808.18 0.0 0.0 56,636.38 107,808.18 422,500.00 25.52 内部费用分配 246.13 5,398.25 787.24 246.13 8,453.27 0.0 42.79 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,366.56 0.0 1,674.12 0.0 (1,009.77) 0.0 128.21 0.0 789.29 246.13 5,462.07 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (3,055.02) 0.0 0.0 246.13 5,398.25 0.0 0.0 246.13 5,398.25 (6,330,010.00) (0.09) 其他固定资产费用 (9,008.23) (5,017.32) (180.93) (9,008.23) (10,888.27) 407.22 12,386.61 117.58 5,322.86 130.65 4,684.11 143.70 6,760.52 (7,999.43) (3,816.45) 248.22 11,262.79 117.58 5,251.12 307.01 11,545.88 137.17 5,983.75 902.48 7,924.17 137.18 4,554.57 0.0 0.0 (3,657.59) (82,748.20) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5,870.95 0.0 0.0 (9,008.23) (5,017.32) 0.0 0.0 (9,008.23) (5,017.32) 145,000.00 (3.46) 税项（固定资产费用） 0.0 5,022.16 0.0 0.0 4,822.16 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,571.16 0.0 2,251.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 200.00 0.0 0.0 0.0 5,022.16 0.0 0.0 0.0 5,022.16 139,700.00 3.59 固定资产费用小计 3,247,287.96 20,193,135.93 4,193,279.88 2,732,682.08 17,420,193.05 276,386.43 1,008,736.62 143,698.70 858,446.19 106,791.08 511,097.54 92,279.57 471,901.81 106,947.05 503,936.40 202,852.51 1,169,863.12 82,080.89 508,411.37 190,571.41 1,135,049.00 72,789.08 472,041.39 119,389.88 477,383.19 81,835.31 536,497.94 586,236.12 3,193,537.60 670,824.05 6,573,291.03 0.0 0.0 0.0 0.0 0.0 (0.15) 493,654.43 2,654,500.92 20,951.45 118,441.96 3,247,287.96 20,193,135.93 0.0 0.0 3,247,287.96 20,193,135.93 43,104,603.00 46.85 六项费用合计 23,457,141.94 123,943,501.38 24,960,070.48 20,401,565.81 107,183,289.94 958,838.49 11,541,271.29 1,432,022.95 8,074,736.68 1,313,425.20 5,846,422.32 875,477.62 3,238,459.34 529,964.53 1,528,821.42 1,400,765.94 7,812,725.17 884,073.47 5,774,676.14 3,070,035.73 13,300,776.55 1,033,832.25 4,789,923.46 1,614,164.53 3,875,906.74 647,309.68 4,496,797.08 2,367,688.62 11,184,682.87 4,012,896.82 25,450,264.05 0.0 0.0 3,630,110.29 14,130,861.79 23,586.13 30,342.98 2,937,203.43 16,064,792.90 118,372.70 695,418.54 26,849,768.38 137,836,879.32 (3,392,626.44) (13,893,377.94) 23,457,141.94 123,943,501.38 309,408,878.96 40.06 内部借款利息 1,716,730.88 9,491,800.66 2,002,177.43 1,605,286.05 9,163,456.13 (229,056.96) (1,715,896.41) 244,340.92 1,583,420.73 52,650.70 206,554.71 105,837.87 334,918.09 190,763.98 759,746.09 1,691,561.34 10,364,770.25 226,265.96 1,475,840.94 531,946.79 4,741,044.04 96,378.12 859,699.18 21,757.70 73,457.00 421,193.69 1,863,638.50 62,400.85 372,610.24 (1,810,754.91) (11,756,347.23) 0.0 0.0 0.0 0.0 0.0 0.0 111,444.83 328,344.53 0.0 0.0 1,716,730.88 9,491,800.66 0.0 0.0 1,716,730.88 9,491,800.66 36,968,811.11 25.68 银行借款利息 (310,667.65) 1,648,018.34 50,594.57 (358,953.63) 1,395,764.48 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 455,966.05 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (358,953.63) 939,798.43 0.0 0.0 0.0 0.0 0.0 0.0 48,285.98 237,670.86 0.0 14,583.00 (310,667.65) 1,648,018.34 0.0 0.0 (310,667.65) 1,648,018.34 120,000.00 1,373.35 抵押借款利息 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 分期付款利息 1,861.80 13,032.60 3,723.60 1,861.80 13,032.60 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,861.80 13,032.60 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,861.80 13,032.60 0.0 0.0 1,861.80 13,032.60 20,000.00 65.16 信用证费用 333,744.82 1,556,066.21 212,714.31 333,744.82 1,556,066.21 182,220.38 833,618.10 10,615.67 87,265.20 0.0 0.0 10,418.04 48,728.07 0.0 1,487.02 1,794.82 9,189.12 38,831.41 252,873.16 11,449.22 142,393.04 61,231.42 215,368.81 14,719.37 31,737.51 894.43 10,850.01 1,570.06 4,903.50 0.0 (82,347.33) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 333,744.82 1,556,066.21 0.0 0.0 333,744.82 1,556,066.21 2,327,000.00 66.87 汇兑损益 (62,015.20) 34,544.17 115,782.92 (62,015.20) 34,544.17 (237.51) 22,022.70 63.66 (128,676.20) 0.0 1,836.22 (600.72) 1,804.87 0.0 214.37 (25.19) 30,810.26 (2,094.12) (5,192.92) (507.47) 11,411.95 (660.66) 2,476.92 2,615.26 2,813.79 (312.92) (385.44) 0.0 0.0 (60,255.53) 95,407.65 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (62,015.20) 34,544.17 0.0 0.0 (62,015.20) 34,544.17 0.0 0.0 银行手续费 40,236.98 172,146.00 15,239.92 28,806.16 126,442.17 1,096.52 3,855.98 1,392.08 24,028.82 941.05 5,850.30 744.39 2,911.32 466.40 1,679.57 637.47 5,590.61 558.71 2,545.72 3,538.12 16,760.32 88.06 581.80 512.35 1,833.02 207.15 881.63 845.36 5,062.73 17,778.50 54,860.35 0.0 0.0 0.0 0.0 0.0 0.0 11,130.32 44,426.03 300.50 1,277.80 40,236.98 172,146.00 0.0 0.0 40,236.98 172,146.00 180,000.00 95.64 内部费用分配 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 其他财务费用 148,640.93 910,078.31 142,595.38 148,640.93 909,703.91 120,420.31 738,298.88 5,726.82 50,723.38 0.0 157.95 8,025.00 44,290.16 0.0 3,319.14 0.0 2,500.79 27,641.66 185,234.30 11,042.40 92,283.86 37,625.70 208,289.88 11,267.89 22,874.09 2,006.25 11,849.51 1,139.09 6,889.89 (76,254.19) (457,007.92) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 374.40 0.0 0.0 148,640.93 910,078.31 0.0 0.0 148,640.93 910,078.31 308,037.38 295.44 银行利息收入 (204,411.56) (887,228.30) (132,724.46) (190,717.73) (837,856.05) 0.0 (1,417.01) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (1,844.21) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (261.79) 0.0 0.0 (1,560.34) (13,705.85) (189,157.39) (820,627.19) 0.0 0.0 0.0 0.0 0.0 0.0 (12,881.86) (43,283.11) (811.97) (6,089.14) (204,411.56) (887,228.30) 0.0 0.0 (204,411.56) (887,228.30) (1,200,000.00) 73.94 财务费用小计 1,664,121.00 12,938,457.99 2,410,103.67 1,506,653.20 12,361,153.62 74,442.74 (119,517.76) 262,139.15 1,616,761.93 53,591.75 214,399.18 124,424.58 432,652.51 191,230.38 766,446.19 1,693,968.44 10,411,016.82 291,203.62 1,911,301.20 557,469.06 5,459,859.26 194,662.64 1,286,416.59 50,872.57 132,453.62 423,988.60 1,886,834.21 64,395.02 375,760.51 (2,475,735.35) (12,013,230.64) 0.0 0.0 0.0 0.0 0.0 0.0 157,979.27 567,532.71 (511.47) 9,771.66 1,664,121.00 12,938,457.99 0.0 0.0 1,664,121.00 12,938,457.99 38,723,848.49 33.41 (0.02) (0.10) (0.01) 0.0 0.0 (0.02) (0.10) (0.02) (0.10) 0.0 期间费用合计 25,121,262.92 136,881,959.27 27,370,174.14 21,908,218.99 119,544,443.46 1,033,281.22 11,421,753.48 1,694,162.10 9,691,498.62 1,367,016.95 6,060,821.48 999,902.20 3,671,111.82 721,194.91 2,295,267.61 3,094,734.36 18,223,741.97 1,175,277.09 7,685,977.37 3,627,504.80 18,760,635.83 1,228,494.90 6,076,340.05 1,665,037.09 4,008,360.35 1,071,298.28 6,383,631.30 2,432,083.65 11,560,443.38 1,537,161.46 13,437,033.37 0.0 0.0 3,630,110.29 14,130,861.79 23,586.13 30,342.98 3,095,182.70 16,632,325.61 117,861.23 705,190.20 28,513,889.36 150,775,337.21 (3,392,626.44) (13,893,377.94) 25,121,262.92 136,881,959.27 348,132,727.45 39.32 &R&"Times New Roman,常规"&P 经营指标一览表 36,404 36,404 项 目 单位 与预算比较 与上月比较 TND部 联想打印 消费网络部 显示设备部 软件部 项 目 单位 HP 外设部 网络一部 网络二部 网络三部 IBM&OPTION 科技商城 分公司 联惠 盈利能力比率 0.0 0.0 年平均 差异 上月 差异 0.0 0.0 0.0 0.0 0.0 盈利能力比率 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 折扣回佣前毛利率 % 4.59 5.10 7.66 (3.07) 4.02 0.57 13.23 25.16 21.55 14.60 5.54 折扣回佣前毛利率 % 1.41 1.60 (6.33) 8.10 44.93 (0.97) 6.48 0.91 (0.59) 折扣回佣后毛利率 % 7.98 8.45 8.49 (0.51) 7.17 0.81 9.57 24.10 20.46 14.20 5.55 折扣回佣后毛利率 % 4.91 6.08 8.87 14.78 43.49 3.66 7.97 3.51 (0.59) 期间费用率 % 4.43 4.42 5.04 (0.61) 4.61 (0.18) 2.26 13.67 13.74 4.66 5.31 期间费用率 % 2.34 2.56 5.44 4.04 41.74 5.30 4.33 3.05 3.73 净利率 % 2.89 3.29 2.89 0.00 1.68 1.21 7.91 7.62 7.86 9.23 (12.06) 净利率 % 2.36 2.94 1.27 11.59 1.19 (1.64) 3.59 0.39 (3.42) 人均创利 万元 14.05 13.97 9.51 4.54 8.02 6.03 93.48 18.43 18.02 41.76 (42.55) 人均创利 万元 47.84 58.43 13.64 96.00 0.97 (9.46) 7.25 0.0 0.0 集团资金利润率 % 20.23 20.50 32.36 (12.13) 11.80 8.43 453.55 33.29 144.30 145.40 (93.47) 集团资金利润率 % 13.25 45.64 10.16 126.77 12.23 (8.04) 80.88 32.57 (27.54) 资产管理比率 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 资产管理比率 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 流动资产周转天数 天 85.34 95.95 82.53 2.81 99.22 (13.88) 84.70 111.81 60.75 53.38 98.71 流动资产周转天数 天 66.66 74.09 78.25 104.55 60.39 83.07 31.75 31.62 74.54 呆滞存货比率 % 5.42 5.96 3.54 1.88 5.15 0.27 6.42 3.88 8.27 1.79 18.57 呆滞存货比率 % 3.88 3.40 7.68 7.77 24.26 0.49 12.12 0.24 0.0 净存货周转天数 天 38.35 40.15 39.84 (1.49) 41.26 (2.91) 34.16 170.30 43.76 36.88 85.25 存货周转天数 天 28.82 43.36 63.13 64.98 48.21 26.99 7.15 17.30 46.12 坏帐比率 % 1.21 1.01 1.37 (0.16) 1.29 (0.08) 3.53 0.04 0.08 0.0 0.10 坏帐比率 % 1.16 0.09 0.09 0.24 0.0 0.67 2.10 2.52 0.0 净应收帐款周转天数 天 21.50 23.51 24.74 (3.24) 22.08 (0.58) 14.34 13.97 24.85 16.69 41.44 应收帐款周转天数 天 26.31 24.73 35.37 24.51 18.94 28.96 13.24 11.44 0.61 应付帐款周转天数 天 32.61 35.15 51.23 (18.62) 36.06 (3.45) 68.58 41.86 54.34 33.52 54.66 应付帐款周转天数 天 (1.82) 54.66 33.75 87.91 34.42 13.57 14.68 15.82 41.99 &R&"Times New Roman,常规"&P * 比率分析 资本结构 负债权益比率，负债与有形净资产比率，固定资产与有形净资产比率；留存收益率，股利支付率； 偿债能力 流动、速动、现金比率，利息保障倍数； 获利能力 毛利率，销售净利率，净资产收益率，全投资收益率； 周转能力 总资产周转率，固定资产周转率，存货周转率，应收帐款周转率，营运资本周转率。 现金流量比率 营业现金流量/负债（或现金股利、本年到期长期负债+应付票据） * 比率分析 杜邦比率分析 净资产收益率＝杜邦资产收益率×权益乘数 杜邦资产收益率＝销售净利率×总资产周转率 权益乘数＝1÷（1－资产负债率） 杜邦经营资产收益率＝营业利润率×经营资产周转率 * 比率分析 类似的另一种分解 * 比率分析 几个区别： 营业利润与净利润，全投资与净资产、营运资本、有形净资产、经营性资产，营业现金流量； 注意： 重要的不是比率名称，而是比率计算中所运用的财务数据，及相应的数据核算方法； 重要的不是比率结果本身，而是结果在企业历史、行业内外的比较及其合理性； 重要的是发现问题并寻求解释，进而预测。 * 集团财务指标体系 * 集团财务指标体系 折扣回佣前毛利率：是折扣回佣前毛利与营业收入总额的比例关系。表示每一元营业收入扣除营业成本后，有多少钱可以用于折扣回佣、各种期间费用和形成盈利。 折扣回佣后毛利率：是折扣回佣后毛利与营业收入净额的比例关系。表示每一元营业收入扣除折扣、扣除营业成本、加上回佣收入后，有多少钱可以用于各种期间费用和形成盈利。没有足够大的折扣回佣后毛利率最终将没有盈利。 期间费用率：是期间费用与营业收入净额的比例关系。表示取得每一元营业收入耗费的期间费用。通过分析可以促使公司扩大经营规模减少费用开支，改进经营管理，提高盈利水平。 净利率：是税前净利与营业收入净额的比例关系。表示每一元营业收入净额所带来的净利润的多少。反映营业收入的收益水平。通过分析可以促使公司在扩大营业收入的同时，注意改进经营管理，提高盈利水平。 * 集团财务指标体系 人均创利：是年税前净利与平均员工人数的比例关系。该指标在每月做分析时，要将月税前净利乘以12（或将累计税前净利除以累计月数乘以12） 换算成年税前净利（第6项亦然）。员工人数是指全体员工的总数，包括试工人员及临时工。平均数是指年初与年终简单平均或各月的序时平均值（后面有关平均数的概念与此相同，不再解释）。人均创利表示每一位员工平均赚取的净利多少，反映人力资源运用方面的成效。 集团资金利润率：是年税前净利与平均所有者权益、内部银行借款（无息及有息）和向集团借款的总和的比例关系。反映公司利用所有者权益及集团资金赚取净利的能力。 * 集团财务指标体系 流动资产周转天数：反映流动资产的周转速度。周期越短，说明资金周转速度越快，相对更节约流动资金。 呆滞存货比率：是存货削价准备金与存货总额的比例关系。存货削价准备金是对存货价值损失，即呆滞存货的估计。反映呆滞存货占总存货的比率。比率越小，说明存货状况越好。 存货周转天数：是衡量和评价公司存货的购买、生产、销售等环节管理状况的综合性指标。周期越短，存货占用水平越低，流动越强，存货周转成现金或应收款的速度就越快，变现能力越强。 * 集团财务指标体系 坏帐比率：是坏帐准备金与应收帐款的比例关系。坏帐准备金是对应收帐款可能产生损失，即坏帐的估计。比率越小，说明应收帐款质量越好。 应收帐款周转天数：表示公司从取得应收帐款的权利到收回款项、转换成现金所需要的时间。周期越短，说明应收帐款收回越快，变现能力越强。 应付帐款周转天数：表示公司从收到货引致债务责任到实际支付款项、减少现金所需要的时间。周期越长，说明可利用供应商的商业信用时间越久，但同时资金的风险越大。 * 四、成本与成本分析 支出与费用、成本（对象化的费用），产品成本，制造成本（变动成本、完全成本）； 标准成本制度，成本归集和分摊（分批法、按订单），完工产品成本，产品成本结构； 产品成本分析（1、控制角度：差异分析，2、经营角度：成本结构分析），成本概念：固定、变动、半变动、作业成本； 成本分析（总量或边际）：本量利分析，敏感性分析。 * 五、费用与费用分析 费用与部门特征（约当成本中心）；费用分类，集团的费用分类（按用途）和结构； 费用的确认、记录、统计、报告（在主要报表中的体现和专门的费用表）； 费用分析目的（节支）、原则（成本收益权衡）、方法（绝对、相对，纵向、横向，总量、增量，等） 费用分析的报告：报告目的、对象，分析对象（可控制费用），权衡标准，建议（收益与成本）及操作性、局限； 费用分析后：实施变动方案，或制定新预算时。 * 六、预算和控制 预算：性质（战术性计划）、目的（计划与控制、评价）、分类（长、短期，项目性）、重点、参与者，预算在企业控制流程中的位置； 预算编制的方法：增减、零基、滚动； 弹性预算：适应多种经营可能的预算，敏感性分析； 预算执行分析：差异分析（总量、人均）； 预算变更和业绩评价（时间和要求）。 * 经营理念、战略目标 中长期战略规划 预算 Budget 评价、控制 收益、代价和职业判断 * 谢谢！ * * 可编辑 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *