誉衡药业:2010年年度审计报告_白云山(600332)_公告正文_财经

    证券代码:002437     证券略语:誉衡医药工业  公报编号:2011-022

旁听生查帐报告(2011)第第一千年零六十七号

哈尔滨宇恒药房家畜有限公司全部地同伙

我 们 审 计 了 后 附 的 哈 尔 滨 誉 衡 药 业 股 份 有 限 公 司( 以 下 简 称“ 誉 衡 药 业 公 司 ”)

财 务 报 表 ,包 括 2010 年 12 月 31 日 的 资 产 负 债 表 及 合 并 资 产 负 债 表 ,2010 年 度 的

做加法表和合做加法表、现钞流量表和合现钞流量表、更动表与拥有事业者合法权利的合

物主合法权利变更表和财务状况阐明。

一、决算表经纪契约或工作

基础事业会计工作标准,鱼鳍的制剂。这种

契约或工作包孕:(1)设计、 实 施 和 维 护 与 财 务 报 表 编 制 相 关 的 内 部 控 制 ,工厂财经报纸

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)

作出有理的会计工作打量。

二、注册会计工作师契约

敝的契约或工作是对决算表B现在时的审计反对的理由。。敝尾随

中国注册会计工作师审计原则已初见想法。中国注册会计工作师审计原则的请求允许

敝节操职业道德,改编和抬出去审计工作,确保缺乏肉体的做错。

走快有理的确保。

审计顺序触及审计顺序的实现,获得与财务归纳和表现出关系到的审计搬弄是非的。

审计顺序的选择依赖注册会计工作师的判别。,包孕欺诈或背面的导致的决算表

重办错报风险的评价。风险评价,敝思索决算表的待在家里的。

部把持,设计完整的审计顺序,但目标的责备对待在家里的把持的有效性举行评论。。审

它还包孕对会计工作策略性完整性的评价。,此外

决算表评价的总体表述。

敝信任,敝走快的审计搬弄是非的是完整的。、完整的,为审计反对的理由的发布的新闻给予根据

础。

三、审计反对的理由

敝以为,宇珩药房公司决算表已编制达到结尾的,在所

有 重 大 方 面 公 允 反 映 了 誉 衡 药 业 公 司 2010 年 12 月 31 日 的 财 务 状 况 以 及 2010 年

经纪效果与现钞流量。

利7-amino-1会计工作师事务所                           中国注册会计工作师

有限契约或工作公司

中国注册会计工作师

中 国 北 京                             二〇一年febrero二月二十日

总公司财务状况表

编制单位:哈尔滨誉衡医药工业家畜有限公司           2010 年 12 月 31 日                  单位:人民币元

资      产             脚注               年根儿廉价发表                年首廉价发表

游资:

货币资金                                                 1,431,088,          52,136,

买卖性从事金融活跃融资

应收归功于票据                                                          300,         300,

应收归功于归功于十、1                   17,498,

上涨积存                                                   139,386,          62,309,

应收归功于利钱

应收归功于彩金

如此等等应收归功于归功于十、2                   55,929,          53,590,

存货                                                        26,291,          23,378,

年内成年人的的非游资

如此等等游资

游资共计                                  1,670,494,         191,714,

非游资:

可供发表从事金融活跃融资

从事至成年人的使就职

临时应收归功于款

临时股权使就职十、3                  177,482,          78,713,

使就职性实体

固定资产                                                   214,719,         109,814,

在建工程                                                    30,810,           1,815,

工程物质

固定资产清算

生产率生物质产

油气资产

无形资产                                                    25,045,          16,811,

打开给予                                                     6,458,           2,834,

友好

临时递延费                                                 1,315,           1,161,

递延所得税资产                                                     14,              2,

如此等等非游资

非游资共计                                  455,846,         211,153,

资产一共                                   2,126,341,         402,867,

总公司财务状况表(续)

编制单位:哈尔滨誉衡医药工业家畜有限公司             2010 年 12 月 31 日               单位:人民币元

困境和物主合法权利(或同伙合法权利)           脚注                         年根儿廉价发表         年首廉价发表

行驶困境:

短期专款                                                                      –    92,000,

买卖性从事金融活跃困境

周旋票据                                                                      –        50,

周旋归功于                                                        11,053,       5,595,

预收积存

周旋工人薪酬                                                          27,       136,

应交征收费                                                        19,405,      16,178,

周旋利钱

周旋彩金

如此等等周旋款                                                      21,155,      16,778,

年内成年人的的非行驶困境

如此等等行驶困境

行驶困境共计                                                    51,641,     130,738,

非行驶困境:

临时专款

周旋用以筹措借入本钱的公司债

临时周旋款

专项周旋款

估计困境

递延所得税困境

如此等等非行驶困境

非行驶困境共计                                                                –                –

困境共计                                                        51,641,     130,738,

物主合法权利(或同伙合法权利)

实收本钱(或资本化)                                             140,000,     105,000,

本钱公积                                                     1,647,619,       4,119,

做加法:库存

专项保留

盈余公积                                            35,721,      23,314,

普通风险预备

未分派做加法                                                     251,358,     139,695,

物主合法权利共计                                               2,074,699,     272,129,

困境和物主合法权利一共                                         2,126,341,     402,867,

总公司做加法表

编制单位:哈尔滨誉衡医药工业家畜有限公司              2010 年度                     单位:人民币元

项       目                    脚注         本年内归纳          头年归纳

一、营业进项                                   十、4          286,684,    238,632,

减:营业本钱                                   十、4           68,858,     57,424,

营业税金及附加                                                 993,

销货费                                                     21,011,     24,322,

经纪费                                                     53,173,     27,276,

财务费                                                       656,       3,849,

资产减值损耗                                                     97,         -5,

加:公允等值的变更进项(遗失数)

使就职进项(遗失-填写)十、5           -1,431,     12,903,

穿着:对联营事业和合营事业的使就职进项                         -1,431,       -417,

二、营业做加法(遗失以“-”号填列)                             140,463,    138,668,

加:营业外进项                                                  1,902,      1,178,

减:营业外给予                                                     49,         20,

穿着:对待非游资损耗多灾多难

三、做加法接近(遗失接近以“-”号填列)                         142,315,    139,826,

减:所得征收费                                                 18,245,     16,465,

四、净做加法(净遗失以“-”号填列)                             124,070,    123,361,

五、每股进项

根本每股进项                                                                 

变细每股进项                                                                 

六、如此等等多重的进项

七、多重的进项接近                                              124,070,    123,361,

总公司现钞流量表

编制单位:哈尔滨誉衡医药工业家畜有限公司              2010 年度                       单位:人民币元

项        目                      脚注    本年内归纳          头年归纳

一、经纪活跃现钞流量

欺骗商品、给予工役制收到的现钞                                   320,447,    277,801,

收到的征收费汇款

收到如此等等与经纪活跃关系到的现钞                                     2,343,       2,247,

经纪活跃现钞流入小计                          322,790,    280,048,

买商品、承担工役制发工资的现钞                                    59,930,     68,415,

发工资给工人此外为工人发工资的现钞                                  25,053,     16,451,

发工资的各项征收费                                                  58,574,     35,730,

发工资如此等等与经纪活跃关系到的现钞                                    46,899,     23,787,

经纪活跃现钞开枪小计                        190,458,    144,384,

经纪活跃发生的现钞流量净数                         132,332,    135,664,

二、使就职活跃现钞流量

取使就职收到的现钞                                                                             –

获得使就职进项收到的现钞                                                              2,800,

对待固定资产、从无形资产和如此等等临时资产中回收的现钞净数

对待分店及如此等等营业单位收到的现钞净数

收到如此等等与使就职活跃关系到的现钞                                                      41,950,

使就职活跃现钞流入小计                                      –    44,750,

购置物固定资产、无形资产和如此等等临时资产发工资的现钞                 232,156,     60,110,

使就职发工资的现钞                                                 100,200,     73,400,

分店及如此等等事情单位发工资的现钞净数

发工资如此等等与使就职活跃关系到的现钞                                                      35,000,

使就职活跃现钞开枪小计                        332,356,    168,510,

使就职活跃发生的现钞流量净数                        -332,356,    -123,760,

三、筹资活跃发生的现钞流量:

吸取使就职收到的现钞                                            1,688,250,

获得专款收到的现钞                                                                92,000,

用以筹措借入本钱的公司债发行收到的现钞

收到如此等等与筹资活跃关系到的现钞                                    83,384,    109,200,

现钞流入1个小额现钞流,771,634,   201,200,

还债婚约发工资的现钞                                              92,000,     52,000,

分派彩金、做加法或偿付利钱发工资的现钞                               3,694,     40,013,

发工资如此等等与筹资活跃关系到的现钞                                    96,966,     99,186,

筹资活跃现钞开枪小计                        192,661,    191,200,

筹资活跃发生的现钞流量净数                        1,578,973,      9,999,

四、汇率变更对现钞及现钞等价物的侵袭                                 1,               

五、现钞及现钞等价物净做加法额                                  1,378,951,    21,903,

加:期偷看钞及现钞等价物廉价发表                                    52,136,     30,232,

六、终端现钞及现钞等价物廉价发表                                  1,431,088,    52,136,

拥有事业者合法权利更动表

编制单位:哈尔滨誉衡医药工业家畜有限公司                                                2010 年度                                                                             单位:人民币元

附                                                              本年内归纳

一件商品

注     实收本钱          本钱公积        做加法:库存       专项保留        盈余公积       普通风险预备        未分派做加法       所者者合法权利共计

一、头年年根儿廉价发表                               105,000,      4,119,                                    23,314,                      139,695,     272,129,

加: 1.会计工作策略性更动                                                                                                                                                                   –

2.后期滑修正                                                                                                                                                              –

3.如此等等                                                                                                                                                                      –

二、本年内年首廉价发表                               105,000,      4,119,                 –              –   23,314,                  –   139,695,     272,129,

三、往年多样化量的做加法或做加法(做加法–)35,000,   1,643,500,                –              –   12,407,                  –   111,663,    1,802,570,

(一)净做加法                                                                                                                                          124,070,     124,070,

(二)如此等等多重的进项                                                                                                                                                                     –

是你这么说的嘛!(一)和(二)小计                                      –                  –                –              –               –                      124,070,     124,070,

(三)物主入伙和做加法本钱                      35,000,   1,643,500,                –              –               –                  –                 –   1,678,500,

1.   物主入伙本钱                             35,000,   1,643,500,                                                                                        1,678,500,

2.家畜发工资号码物主合法权利的归纳                                                                                                                                                        –

3.如此等等                                                                                                                                                                                –

(四)做加法分派                                              –                  –                –              –   12,407,                  –   -12,407,                   –

1.吸引盈余公积                                                                                                    12,407,                      -12,407,                   –

2.吸引普通风险预备                                                                                                                                                                    –

3.对物主(或同伙)的分派                                                                                                                                                            –

4.如此等等                                                                                                                                                                                –

(五)物主合法权利待在家里的结转                                    –                  –                –              –               –                  –                 –                  –

1.本钱公积转增本钱(或资本化)                                                                                                                                                          –

2.盈余公积转增本钱(或资本化)                                                                                                                                                          –

3.盈余公积形成分支遗失                                                        �

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