中粮地产(集团)股份有限公司已审财务报表

中粮地产(集团)股份有限公司已审财务报表二零零七年度中粮地产(集团)股份有限公司已审财务报表二零零七年度目录页次一、审计报告1二、已审财务报表资产负债表3利润表4现金流量表5股东权益变动表7财务报表附注11三、补充资料651开元信德深审字(2008)第267号审计报告中国深圳中粮地产(集团)股份有限公司全体股东：我们审计了后附的中粮地产(集团)股份有限公司(以下简称“中粮地产公司”)财务报表，包括二零零七年十二月三十一日的资产负债表和合并资产负债表，二零零七年度的利润表和合并利润表、股东权益变动表和合并股东权益变动表、现金流量表和合并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中粮地产公司管理层的责任。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。2三、审计意见我们认为,中粮地产公司财务报表已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中粮地产公司二零零七年十二月三十一日的财务状况以及二零零七年度的经营成果和现金流量。开元信德会计师事务所有限公司中国注册会计师朱伟峰中国注册会计师金顺兴中国北京二零零八年四月十六日3资产负债表编制单位：中粮地产（集团）股份有限公司2007年12月31日单位：（人民币）元期末数期初数项目合并母公司合并母公司流动资产：货币资金1,599,107,121.631,457,678,773.10227,433,391.54160,159,636.35交易性金融资产应收票据应收账款30,941,153.9722,733,045.4418,626,178.439,537,807.23预付款项9,689,137.528,656,928.007,180,988.527,056,928.00应收股利3,528,111.214,886,401.2150,484,912.6051,215,895.44其他应收款928,275,029.741,385,404,395.65185,195,860.28207,303,834.56买入返售金融资产存货1,303,333,864.44638,294,633.66776,328,794.75373,316,284.84一年内到期的非流动资产其他流动资产流动资产合计3,874,874,418.513,517,654,177.061,265,250,126.12808,590,386.42非流动资产：可供出售金融资产462,867,687.70462,867,687.70180,978,764.10180,978,764.10持有至到期投资长期应收款288,602.58288,602.58880,006.36880,006.36长期股权投资361,959,455.96802,160,436.91385,529,419.58519,961,327.92投资性房地产912,773,040.05467,344,463.83933,205,564.61454,133,057.24固定资产277,205,500.87193,792,557.15307,702,839.95207,896,584.76在建工程50,254,947.25132,732.0023,745,805.24234,452.00工程物资固定资产清理无形资产54,871,581.6362,453,929.5423,362,621.1331,129,661.20商誉1,042,705.32209,935.31长期待摊费用4,384,842.372,738,125.486,556,169.213,600,264.44递延所得税资产8,483,104.046,834,944.2824,335,511.3218,936,829.96其他非流动资产非流动资产合计2,134,131,467.771,998,613,479.471,886,506,636.811,417,750,947.98资产总计6,009,005,886.285,516,267,656.533,151,756,762.932,226,341,334.40流动负债：短期借款1,060,000,000.00920,000,000.00691,000,000.00455,000,000.00交易性金融负债应付票据应付账款142,514,170.82142,298,367.7860,108,500.0756,780,927.56预收款项205,996,157.934,084,279.0615,282,770.00应付职工薪酬38,973,128.8226,529,287.1021,975,260.1017,310,144.57应交税费128,471,048.54124,967,473.186,066,651.283,313,374.90应付股利1,679,340.381,679,340.382,251,260.672,251,260.67其他应付款247,980,744.16405,073,452.73323,291,274.0498,570,648.43一年内到期的非流动负债其他流动负债流动负债合计1,825,614,590.651,624,632,200.231,119,975,716.16633,226,356.134非流动负债：长期借款430,000,000.00310,000,000.0060,000,000.0060,000,000.00应付债券长期应付款14,011,045.1714,011,045.1725,382,337.9325,382,337.93预计负债递延所得税负债80,873,735.9380,873,735.9325,111,441.4025,111,441.40其他非流动负债2,440,299.102,484,679.921,738,918.86非流动负债合计527,325,080.20404,884,781.10112,978,459.25112,232,698.19负债合计2,352,939,670.852,029,516,981.331,232,954,175.41745,459,054.32所有者权益（或股东权益）：实收资本（或股本）906,865,798.00906,865,798.00699,453,565.00699,453,565.00资本公积1,544,351,407.991,541,400,167.92481,042,277.40300,237,337.80减：库存股盈余公积172,686,073.94172,686,073.94116,956,740.74116,956,740.74一般风险准备未分配利润819,086,775.34865,798,635.34408,876,914.94364,234,636.54外币报表折算差额-1,394,292.411,611,159.62归属于母公司所有者权益合计3,441,595,762.863,486,750,675.201,707,940,657.701,480,882,280.08少数股东权益214,470,452.57210,861,929.82所有者权益合计3,656,066,215.433,486,750,675.201,918,802,587.521,480,882,280.08负债和所有者权益总计6,009,005,886.285,516,267,656.533,151,756,762.932,226,341,334.40法定代表人：孙忠人主管会计工作负责人：金家凯会计机构负责人：崔捷利润表编制单位：中粮地产（集团）股份有限公司2007年1-12月单位：（人民币）元本期上年同期项目合并母公司合并母公司一、营业总收入823,769,797.81652,597,790.28367,034,487.16193,569,671.18其中：营业收入823,769,797.81652,597,790.28367,034,487.16193,569,671.18二、营业总成本633,935,893.20386,963,577.75303,966,507.98105,378,411.51其中：营业成本305,568,919.52228,499,953.09160,065,228.9068,209,747.20营业税金及附加140,835,463.96131,355,251.7012,271,406.102,338,342.77销售费用25,792,733.8319,346,939.114,753,748.16612,235.40管理费用145,489,559.3699,172,713.9498,143,166.9463,765,371.42财务费用14,102,426.28-8,678,634.4323,694,281.2911,524,510.01资产减值损失2,146,790.25-82,732,645.665,038,676.59-41,071,795.29加：公允价值变动收益（损失以“-”号填列）投资收益（损失以“-”号填列）367,282,264.63366,665,579.70118,998,716.44134,359,093.21其中：对联营企业和合营企业的投资收益560,036.38-1,468,178.395,932,556.712,635,244.96三、营业利润（亏损以“-”号填列）557,116,169.24632,299,792.23182,066,695.62222,550,352.88加：营业外收入375,023.22205,415.951,853,527.95830,972.00减：营业外支出3,189,227.05108,421.191,168,971.01382,284.47其中：非流动资产处1,281,072.7929,807.25110,915.702,446.855置损失四、利润总额（亏损总额以“-”号填列）554,301,965.41632,396,786.99182,751,252.56222,999,040.41减：所得税费用85,234,458.3575,103,454.9912,170,965.2012,446,402.52五、净利润（净亏损以“-”号填列）469,067,507.06557,293,332.00170,580,287.36210,552,637.89归属于母公司所有者的净利润465,939,193.60165,219,783.88少数股东损益3,128,313.465,360,503.48六、每股收益：（一）基本每股收益0.610.24（二）稀释每股收益0.610.24法定代表人：孙忠人主管会计工作负责人：金家凯会计机构负责人：崔捷现金流量表编制单位：中粮地产（集团）股份有限公司2007年1-12月单位：（人民币）元本期上年同期项目合并母公司合并母公司一、经营活动产生的现金流量：销售商品、提供劳务收到的现金969,718,889.03608,941,