表26—4合并工作底稿（簡表）,,,,,,,,,20×7年單位：萬元,,

項目,P公司,,,S公司,,,合計,抵銷分錄,,少數(shù)股東權益,合并金額

,報表金額,借方,貸方,報表金額,借方,貸方,報表金額,借方,貸方,,

,,,,,,,,,,,,

（利潤表項目）,,,,,,,,,,,

營業(yè)收入,87000000,,,61400000,,,148400000,35000000,,,100400000

,,,,,,,,10000000,,,

,,,,,,,,3000000,,,

營業(yè)成本,44250000,,,45700000,,,89950000,,30000000,,44250000

,,,,,,,,,5000000,,

,,,,,,,,,8000000,,

,,,,,,,,,2700000,,

營業(yè)稅金及附加,3000000,,,1250000,,,4250000,,,,4250000

銷售費用,150000,,,100000,,,250000,,,,250000

管理費用,1000000,,,620000,,,1620000,10000,100000,,1580000

,,,,,,,,50000,,,

財務費用,3000000,,,400000,,,3400000,,200000,,3200000

資產(chǎn)減值損失,250000,,,,,,250000,,250000,,

投資收益,5000000,,,,,,5000000,200000,3200000,,

,,,,,,,,8000000,,,

營業(yè)利潤,40350000,,,13330000,,,53680000,56260000,49450000,0,46870000

營業(yè)外收入,,,,,,,,,,,

營業(yè)外支出,100000,,,,,,100000,,100000,,

利潤總額,40250000,,,13330000,,,53580000,,,,46870000

所得稅費用,10000000,,,3330000,,,13330000,500000,50000,,13865000

,,,,,,,,22500,,,

,,,,,,,,62500,,,

凈利潤,30250000,,,10000000,,,40250000,,,,33005000

少數(shù)股東損益,,,,,,,,2000000,,,2000000

歸屬于母公司所有者的凈利潤,,,,,,,,,,,31005000

其他綜合收益,,,,750000,,,750000,750000,600000,,600000

少數(shù)股東其他綜合收益,,,,150000,,,150000,150000,,,

歸屬母公司其他綜合收益,,,,,,,,,,,600000

綜合收益總額,,,,,,,,,,,31605000

（所有者權益變動表項目）,,,,,,,,,,,

未分配利潤——年初,4680000,,,0,,,4680000,,,,4680000

凈利潤,30250000,,,10000000,,,40250000,35000000,30000000,,31005000

,,,,,,,,2000000,5000000,,

,,,,,,,,500000,100000,,

,,,,,,,,300000,50000,,

,,,,,,,,10000,100000,,

,,,,,,,,22500,3200000,,

,,,,,,,,50000,250000,,

,,,,,,,,8000000,,,

,,,,,,,,2000000,,,

,,,,,,,,62500,,,

提取盈余公積,3025000,,,1000000,,,4025000,,1000000,,3025000

分配股東股利,20250000,,,6000000,,,26250000,,6000000,,20250000

未分配利潤--年末,,,,,,,,,,,12410000

實收資本--年初,40000000,,,20000000,,,60000000,20000000,,,40000000

資本公積——年初,8000000,,,15000000,,,23000000,15000000,,,8000000

可供出售金融資產(chǎn)公允價值變動凈額,,,,750000,,,750000,750000,600000,,600000

權益法下被投資單位其他所有者權益變動的影響,,,,,,,,,,,

資本公積--年末,,,,,,,,,,,8600000

盈余公積——年初,7320000,,,0,,,7320000,,,,7320000

提取盈余公積,3025000,,,1000000,,,4025000,1000000,,,3025000

盈余公積--年末,,,,,,,,,,,10345000

少數(shù)股東權益--年初,,,,,,,,,,7000000,7000000

少數(shù)股東損益,,,,,,,,,,2000000,2000000

提取盈余公積,,,,,,,,,,,

分配股東股利,,,,,,,,,,1200000,1200000

其他綜合收益,,,,,,,,,,150000,150000

少數(shù)股東權益--年末,,,,,,,,,,7950000,7950000

（資產(chǎn)負債表項目）,,,,,,,,,,,

流動資產(chǎn)：,,,,,,,,,,,

貨幣資金,10000000,,,5000000,,,15000000,,,,15000000

應收票據(jù),14000000,,,3000000,,,17000000,,4000000,,13000000

應收賬款,18000000,,,7600000,,,25600000,250000,5000000,,20850000

預付款項,7700000,,,4000000,,,11700000,,1000000,,10700000

存貨,10000000,,,11000000,,,21000000,5000000,5000000,,19000000

,,,,,,,,,2000000,,

流動資產(chǎn)合計,,,,,,,,,,,

非流動資產(chǎn)：,,,,,,,,,,,

可供出售金融資產(chǎn),,,,8000000,,,8000000,,,,8000000

持有至到期投資,2000000,,,,,,2000000,,2000000,,

長期股權投資：,47000000,,,,,,47000000,3200000,2000000,,17000000

,,,,,,,,600000,28000000,,

,,,,,,,,,3200000,,

,,,,,,,,,600000,,

,,,,,,,,,,,,

固定資產(chǎn),41000000,,,21000000,,,62000000,100000,300000,,61840000

,,,,,,,,100000,10000,,

,,,,,,,,,50000,,

無形資產(chǎn),6237500,,,,,,6237500,,,,6237500

商譽,,,,,,,,2000000,,,2000000

遞延所得稅資產(chǎn),62500,,,,,,62500,50000,,,112500

,,,,,,,,,,,,

非流動資產(chǎn)合計,,,,,,,,,,,

資產(chǎn)總計,,,,,,,,,,,173740000

應付票據(jù),10000000,,,4000000,,,14000000,4000000,,,10000000

應付賬款,30000000,,,5000000,,,35000000,5000000,,,30000000

預收款項,2000000,,,,,,2000000,1000000,,,1000000

應付職工薪酬,10000000,,,1000000,,,11000000,,,,11000000

應交稅費,8000000,,,600000,,,8600000,,,,8600000

流動負債合計,,,,,,,,,,,

長期借款,20000000,,,7000000,,,27000000,,,,27000000

應付債券,6000000,,,2000000,,,8000000,2000000,,,6000000

遞延所得稅負債,,,,250000,,,250000,,500000,,835000

,,,,,,,,,22500,,

,,,,,,,,,62500,,

非流動負債合計,,,,,,,,,,,

負債合計,,,,,,,,,,,94435000

實收資本（或股本）,40000000,,,20000000,,,60000000,20000000,,,40000000

資本公積,8000000,,,15750000,,,23750000,15750000,600000,,8600000

盈余公積,10345000,,,1000000,,,11345000,1000000,,,10345000

未分配利潤,11655000,,,3000000,,,14655000,35000000,30000000,,12410000

,,,,,,,,2000000,5000000,,

,,,,,,,,500000,100000,,

,,,,,,,,300000,50000,,

,,,,,,,,10000,100000,,

,,,,,,,,22500,3200000,,

,,,,,,,,50000,1000000,,

,,,,,,,,8000000,6000000,,

,,,,,,,,2000000,250000,,

,,,,,,,,62500,,,

,,,,,,,,,,,,

少數(shù)股東權益,,,,,,,,,,7950000,7950000

所有者權益合計,,,,,,,,,,,79305000

負債和所有者權益總計,,,,,,,,,,,173740000

（現(xiàn)金流量表項目）,,,,,,,,,,,

經(jīng)營活動產(chǎn)生的現(xiàn)金流量：,,,,,,,,,,,

銷售商品、提供勞務收到的現(xiàn)金,7675,,,5990,,,13665,,36000000,,

,,,,,,,,,3000000,,

收到其他與經(jīng)營活動有關的現(xiàn)金,,,,,,,,,,,

經(jīng)營活動現(xiàn)金流入小計,7675,,,5990,,,,,,,

購買商品、接受勞務支付的現(xiàn)金,1420,,,3170,,,,36000000,,,

,,,,,,,,,,,,

支付給職工以及為職工支付現(xiàn)金,1100,,,250,,,,,,,

支付的各項稅費,1820,,,758,,,,,,,

支付其他與經(jīng)營活動有關的現(xiàn)金,45,,,22,,,,,,,

經(jīng)營活動現(xiàn)金流出小計,4385,,,4200,,,,,,,

經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額,3290,,,1790,,,,,,,

投資活動產(chǎn)生的現(xiàn)金流量：,,,,,,,,,,,

收回投資收到的現(xiàn)金,,,,,,,,,,,

取得投資收益收到的現(xiàn)金,500,,,,,,,,5000000,,

處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額,120,,,,,,,,1200000,,

處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額,,,,,,,,,,,

收到其他與投資活動有關的現(xiàn)金,,,,,,,,,,,

投資活動現(xiàn)金流入小計,620,,,,,,620,,,,

購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金,930,,,900,,,1830,3000000,,,

,,,,,,,,1200000,,,

投資支付的現(xiàn)金,,,,,,,,,,,

取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額,3000,,,,,,3000,,,,

支付其他與投資活動有關的現(xiàn)金,,,,,,,,,,,

投資活動現(xiàn)金流出小計,3930,,,900,,,4830,,,,

投資活動產(chǎn)生的現(xiàn)金流量凈額,-3310,,,-900,,,-4210,,,,

籌資括動產(chǎn)生的現(xiàn)金流量：,,,,,,,,,,,

吸收投資收到的現(xiàn)金,,,,,,,,,,,

取得借款收到的現(xiàn)金,,,,,,,,,,,

收到其他與籌資活動有關的現(xiàn)金,,,,,,,,,,,

籌資活動現(xiàn)金流入小計,,,,,,,,,,,

償還債務支付的現(xiàn)金,,,,,,,,,,,

分配股刺、利潤或償付利息支付的現(xiàn)金,1980,,,690,,,2670,5000000,,,

其中；子公司