(4)可供出售金融资产

审计报告苏公W[2009]A098号无锡小天鹅股份有限公司全体股东：我们审计了后附的无锡小天鹅股份有限公司（以下简称小天鹅股份公司）财务报表，包括2008年12月31日的资产负债表，2008年度的利润表、所有者权益变动表和现金流量表以及财务报表附注。一、管理层对财务报表的责任按照企业会计准则的规定编制财务报表是小天鹅股份公司管理层的责任。这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。我们相信,我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。三、审计意见我们认为，小天鹅股份公司财务报表已经按照企业会计准则的规定编制，在所有重大方面公允反映了小天鹅股份公司2008年12月31日的财务状况以及2008年度的经营成果和现金流量。江苏公证天业会计师事务所有限公司中国注册会计师：夏正曙中国注册会计师：刑建平中国·无锡市2009年3月4日江苏公证天业会计师事务所有限公司JiangsuGongzhengTianyeCertifiedPublicAccountantsCo.,Ltd中国.江苏.无锡Wuxi.Jiangsu.China总机：86（510）85888988Telephone：[phone]传真：86（510）85885275Fax：[phone]电子信箱：[e-mail]-mail：[e-mail]1资产负债表编制单位：无锡小天鹅股份有限公司2008年12月31日单位：（人民币）元期末余额年初余额项目附注合并母公司合并母公司流动资产：货币资金5-1617,998,210.34408,475,277.00907,613,092.06563,587,076.68结算备付金拆出资金交易性金融资产应收票据5-2381,032,680.58366,380,243.73407,535,738.59380,567,751.82应收账款5-3422,669,603.61269,374,201.45467,160,239.00235,919,416.93预付款项5-4105,361,611.6686,084,578.3399,327,940.2816,354,209.24应收保费应收分保账款应收分保合同准备金应收利息应收股利5-71,798,815.521,798,815.525,647,033.75其他应收款5-599,682,875.67127,640,209.34107,557,415.81107,103,716.77买入返售金融资产存货5-6694,973,687.18336,687,306.24650,399,632.3873,476,933.02一年内到期的非流动资产其他流动资产流动资产合计2,323,517,484.561,596,440,631.612,639,594,058.121,382,656,138.21非流动资产：发放贷款及垫款可供出售金融资产5-87,045,326.007,045,326.0022,474,658.0022,474,658.00持有至到期投资长期应收款长期股权投资5-9218,856,545.67938,059,586.29254,660,465.09945,558,053.85投资性房地产5-1030,474,370.1030,474,370.1032,004,981.7432,004,981.74固定资产5-11502,382,574.01248,254,016.23542,475,231.65236,918,831.40在建工程5-1214,371,339.5811,349,269.5033,992,492.1812,793,300.82工程物资2固定资产清理生产性生物资产油气资产无形资产5-13152,351,167.32118,260,757.99193,627,535.51151,085,171.07开发支出商誉长期待摊费用5-1416,339,825.2817,315,277.284,986,200.33递延所得税资产5-1573,949,611.4466,461,324.3748,371,473.6641,123,033.66其他非流动资产非流动资产合计1,015,770,759.401,419,904,650.481,144,922,115.111,446,944,230.87资产总计3,339,288,243.963,016,345,282.093,784,516,173.232,829,600,369.08流动负债：短期借款5-1774,930,000.00190,500,000.00向中央银行借款吸收存款及同业存放拆入资金交易性金融负债应付票据5-18114,000,000.00419,442,042.51135,212,000.00应付账款5-19989,965,462.97626,896,030.801,152,683,408.75541,148,841.69预收款项5-20225,481,656.23157,288,864.35109,214,195.99卖出回购金融资产款应付手续费及佣金应付职工薪酬5-2143,537,479.549,308,289.0033,474,276.151,911,086.15应交税费5-2236,310,470.2329,816,057.118,422,865.429,123,544.92应付利息5-23562,686.251,708,661.50应付股利5-253,527,937.472,917,374.605,707,192.782,918,454.60其他应付款5-24135,832,343.3990,089,986.19128,176,831.4763,811,828.64应付分保账款保险合同准备金代理买卖证券款代理承销证券款一年内到期的非流动负债3其他流动负债流动负债合计1,624,148,036.08916,316,602.052,049,329,474.57754,125,756.00非流动负债：长期借款5-263,000,000.00应付债券长期应付款5-271,068,064.00专项应付款预计负债5-2818,541,858.034,000,000.007,800,000.00递延所得税负债5-29801,108.90801,108.904,828,207.614,828,207.61其他非流动负债非流动负债合计19,342,966.934,801,108.9016,696,271.614,828,207.61负债合计1,643,491,003.01921,117,710.952,066,025,746.18758,953,963.61所有者权益实收资本5-30547,655,760.00547,655,760.00365,103,840.00365,103,840.00资本公积5-31480,464,703.04483,969,863.67678,756,472.34679,636,715.87减：库存股盈余公积5-32153,321,373.03148,613,248.65149,551,763.24144,843,638.86一般风险准备未分配利润5-33426,704,375.03914,988,698.82390,435,672.81881,062,210.74外币报表折算差额-1,829,651.98-935,252.65归属于母公司所有者权益合计1,606,316,559.122,095,227,571.141,582,912,495.742,070,646,405.47少数股东权益89,480,681.83135,577,931.31所有者权益合计1,695,797,240.952,095,227,571.141,718,490,427.052,070,646,405.47负债和所有者权益总计3,339,288,243.963,016,345,282.093,784,516,173.232,829,600,369.08利润表4编制单位：无锡小天鹅股份有限公司2008年1-12月单位：（人民币）元本期金额上期金额项目附注合并母公司合并母公司一、营业总收入4,292,987,464.912,372,490,610.995,000,691,662.601,837,466,902.64其中：营业收入5-344,292,987,464.912,372,490,610.995,000,691,662.601,837,466,902.64利息收入已赚保费手续费及佣金收入二、营业总成本4,314,007,153.672,392,524,197.144,859,100,815.171,792,946,615.04其中：营业成本5-353,495,399,864.111,820,803,468.714,004,806,298.861,681,183,518.94利息支出手续费及佣金支出退保金赔付支出净额提取保险合同准备金净额保单红利支出分保费用营业税金及附加5-3617,500,882.0411,929,779.8722,623,370.505,142,736.61销售费用5-37512,655,618.89393,915,510.96593,071,799.9711,980,946.48管理费用5-38232,941,380.95153,227,682.12167,378,329.8574,155,570.80财务费用5-3916,888,023.62-16,981,553.9951,577,277.23-2,499,876.08资产减值损失5-4038,621,384.0629,629,309.4719,643,738.7622,983,718.29加：公允价值变动收益投资收益5-4162,913,701.0771,355,967.14285,100,198.74357,691,747.71其中：对联营企业和合营企业的投资收益汇兑收益三、营业利润41,894,012.3151,322,380.99426,691,046.17402,212,035.31加：营业外收入5-4221,839,201.238,028,629.5426,142,858.598,008,182.94减：营业外支出5-4324,118,053.1413,817,280.9133,848,137.5110,003,936.72其中：非流动资产处置损失四、利润总额39,615,160.4045,533,729.62418,985,767.25400,216,281.53减：所得税费用5-4414,607,326.947,837,631.7572,074,565.7138,438,324.02五、净利润25,007,833.4637,696,097.87346,911,201.54361,777,957.51归属于母公司所有者的净利润40,038,312.0137,696,097.87333,393,190.55361,777,957.51少