合并会计报表模板(1)

编制单位：A公司资产行次年初数期末数资产行次年初数期末数流动资产流动负债货币资金12,458,900.801,330,844.38短期借款4613,500,000.0014,166,666.67短期投资2应付票据47应收票据3应付帐款48220,458.40421,516.40应收帐款434,933.8015,716.68预收帐款49558,600.003,065,400.00减：坏帐准备5其他应付款502,750,020.316,371,901.28应收帐款净额634,933.8015,716.68应付工资51预付帐款76,862,269.338,871,883.55应付福利款5259,742.0193,843.50其他应收款8-5,362,534.333,785,526.24未交税金53-70,824.89-289,191.13存货910,093,917.6712,874,358.53未付利润54待转其他业务支出10其他未交款55260.47待摊费用11预提费用56待处理流动资产净损失12一年内到期的长期负债57一年内到期的长期债券投资13其他流动负债58其他流动资产14流动资产合计2014,087,487.2726,878,329.38长期投资：流动负债合计6517,018,256.3023,830,136.72长期投资21固定投资：长期负债：固定资产原价248,784,559.6810,603,217.38长期借款66减：累计折旧25148,251.32694,107.05应付债卷67固定资产净值268,636,308.369,909,110.33长期应付款68固定资产清理27其他长期负债75在建工程2823,867.20长期负债合计760.000.00待处理固定资产净损失29负债合计:固定资产合计358,636,308.369,932,977.53所有者权益：无形及递延资产：实收资本785,000,000.0010,000,000.00无形资产36资本公积79递延资产37416,665.31329,860.01盈余公积80168,330.69218,507.75无形及递延资产合计40416,665.31329,860.01未分配利润81953,873.953,092,522.45其他长期资产：所有者权益合计856,122,204.6413,311,030.20其他长期资产41资产总计4523,140,460.9437,141,166.92负债及所有者权益总计9023,140,460.9437,141,166.92补充资料：1.已贴现的商业承兑汇票元；2.融资租入固定资产原价元；3.库存商品期末余额元；4.商品销价准备期末余额元。资产负债表单位：万元2005年10月编制单位：A公司资产行次年初数期末数资产行次年初数期末数流动资产流动负债货币资金12,458,900.801,330,844.38短期借款4613,500,000.0014,166,666.67短期投资2应付票据47应收票据3应付帐款48220,458.40421,516.40应收帐款434,933.8015,716.68预收帐款49558,600.003,065,400.00减：坏帐准备5其他应付款502,750,020.316,371,901.28应收帐款净额634,933.8015,716.68应付工资51预付帐款76,862,269.338,871,883.55应付福利款5259,742.0193,843.50其他应收款8-5,362,534.333,785,526.24未交税金53-70,824.89-289,191.13存货910,093,917.6712,874,358.53未付利润54待转其他业务支出10其他未交款55260.47待摊费用11预提费用56待处理流动资产净损失12一年内到期的长期负债57一年内到期的长期债券投资13其他流动负债58其他流动资产14流动资产合计2014,087,487.2726,878,329.38长期投资：流动负债合计6517,018,256.3023,830,136.72长期投资21固定投资：长期负债：固定资产原价248,784,559.6810,603,217.38长期借款66减：累计折旧25148,251.32694,107.05应付债卷67固定资产净值268,636,308.369,909,110.33长期应付款68固定资产清理27其他长期负债75在建工程2823,867.20长期负债合计760.000.00待处理固定资产净损失29负债合计:固定资产合计358,636,308.369,932,977.53所有者权益：无形及递延资产：实收资本785,000,000.0010,000,000.00无形资产36资本公积79递延资产37416,665.31329,860.01盈余公积80168,330.69218,507.75无形及递延资产合计40416,665.31329,860.01未分配利润81953,873.953,092,522.45其他长期资产：所有者权益合计856,122,204.6413,311,030.20其他长期资产41资产总计4523,140,460.9437,141,166.92负债及所有者权益总计9023,140,460.9437,141,166.92补充资料：1.已贴现的商业承兑汇票元；2.融资租入固定资产原价元；3.库存商品期末余额元；4.商品销价准备期末余额元。资产负债表单位：万元2005年10月编制单位：A公司资产行次年初数期末数资产行次年初数期末数流动资产货币资金12,458,900.801,330,844.38短期借款4613,500,000.0014,166,666.67短期投资2应付票据47应收票据3应付帐款48220,458.40421,516.40应收帐款434,933.8015,716.68预收帐款49558,600.003,065,400.00减：坏帐准备5其他应付款502,750,020.316,371,901.28应收帐款净额634,933.8015,716.68应付工资51预付帐款76,862,269.338,871,883.55应付福利款5259,742.0193,843.50其他应收款8-5,362,534.333,785,526.24未交税金53-70,824.89-289,191.13存货910,093,917.6712,874,358.53未付利润54待转其他业务支出10其他未交款55260.47待摊费用11预提费用56待处理流动资产净损失12一年内到期的长期负债57一年内到期的长期债券投资13其他流动负债58其他流动资产14流动资产合计2014,087,487.2726,878,329.38长期投资：流动负债合计6517,018,256.3023,830,136.72长期投资21固定投资：长期负债：固定资产原价248,784,559.6810,603,217.38长期借款66减：累计折旧25148,251.32694,107.05应付债卷67固定资产净值268,636,308.369,909,110.33长期应付款68固定资产清理27其他长期负债75在建工程2823,867.20长期负债合计760.000.00待处理固定资产净损失29负债合计:固定资产合计358,636,308.369,932,977.53所有者权益：无形及递延资产：实收资本785,000,000.0010,000,000.00无形资产36资本公积79递延资产37416,665.31329,860.01盈余公积80168,330.69218,507.75无形及递延资产合计40416,665.31329,860.01未分配利润81953,873.953,092,522.45其他长期资产：所有者权益合计856,122,204.6413,311,030.20其他长期资产41资产总计4523,140,460.9437,141,166.92负债及所有者权益总计9023,140,460.9437,141,166.92补充资料：1.已贴现的商业承兑汇票元；2.融资租入固定资产原价元；3.库存商品期末余额元；4.商品销价准备期末余额元。资产负债表单位：万元2005年10月资产流动资产货币资金1330844.381330844.381330844.383992533.14短期投资应收票据应收帐款15716.6815716.6815716.6847150.04-2000减：坏帐准备应收帐款净额15716.6815716.6815716.6847150.04预付帐款8871883.558871883.558871883.5526615650.65-30000其他应收款3785526.243785526.243785526.2411356578.72存货12874358.5312874358.5312874358.5338623075.59-6000待转其他业务支出待摊费用待处理流动资产净损失一年内到期的长期债券投资其他流动资产流动资产合计26878329.3826878329.3826878329.3880634988.14长期投资：长期投资合并差价固定投资：固定资产原价10603217.3810603217.3810603217.3831809652.14减：累计折旧694107.05694107.05694107.052082321.15固定资产净值9909110.339909110.339909110.3329727330.99固定资产清理在建工程23867.223867.223867.271601.6待处理固定资产净损失固定资产合计9932977.539932977.539932977.5329798932.59无形及递延资产：无形资产递延资产329860.01329860.01329860.01989580.03无形及递延资产合计329860.01329860.01329860.01989580.03其他长期资产：其他长期资产资产总计37141166.9237141166.9237141166.92111423500.8-38000负债所有者权益短期借款14166666.6714166666.6714166666.6742500000.01应付票据应付帐款421516.4421516.4421516.41264549.2-2000预收帐款3065400306540030654009196200-30000其他应付款6371901.286371901.286371901.2819115703.84应付工资应付福利款93843.593843.593843.5281530.5未交税金-289191.13-289191.13-289191.13-867573.39未付利润其他未交款预提费用一年内到期的长期负债其他流动负债抵消金额A公司B公司C公司合计数流动负债合计23830136.7223830136.7223830136.7271490410.16少数股东权益长期负债：长期借款应付债卷长期应付款其他长期负债长期负债合计负债合计:所有者权益：实收资本10000000100000001000000030000000资本公积盈余公积218507.75218507.75218507.75655523.25未分配利润3092522.453092522.453092522.459277567.35-6000所有者权益合计13311030.213311030.213311030.239933090.6负债及所有者权益总计37141166.9237141166.9237141166.92111423500.8-380003992533.1445150.044037683.1826585650.6511356578.7238617075.5976559304.9631809652.14208232