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{"sheet":"现金流量表工作底稿","index":0,"n_rows":128,"n_cols":7,"rows_kept":128,"cut":false,"hidden":false,"merged":[[0,0,0,6]]}
["现金流量表工作底稿"]
["项        目","期初数","序 号","借 方","序 号","贷 方","期末数"]
["一、资产负债表项目"]
["借方项目："]
["    货币资金",4552631,{"$nulls":4},5635559.6600000001]
["    短期投资",150000,{"$nulls":4},100000]
["    应收票据"," "]
["    应收股利"," "]
["    应收利息"," "]
["    应收账款",911322,{"$nulls":4},951666]
["    其他应收款",20000,{"$nulls":4},18000]
["    预付账款"," "]
["    应收补贴款"," "]
["    存货",923260.98,{"$nulls":4},18000]
["    待摊费用",25000,{"$nulls":4},18000]
["    一年内到期的长期债权投资"]
["    其他流动资产"]
["    流动资产合计",6891168.0599999996,{"$nulls":4},6819835.2599999998]
["长期投资:"]
["    长期股权投资",500000]
["    长期债权投资"," "]
["    长期投资合计",500000]
["固定资产:"]
["    固定资产原价",25950000,{"$nulls":4},25800000]
["      减:累计折旧",3849491.36,{"$nulls":4},3441197.7]
["    固定资产净值",22100508.640000001,{"$nulls":4},25208466]
["      减：固定资产减值准备"," "]
["    固定资产净额",22100508.640000001,{"$nulls":4},22358802.300000001]
["    工程物资"," "]
["    在建工程"," "]
["    固定资产清理"," "]
["    固定资产合计",22100508.640000001,{"$nulls":4},22358802.300000001]
["无形资产及其他资产:"]
["    无形资产"," "]
["    长期待摊费用"," "]
["    其他长期资产"]
["    无形资产及其他资产合计"," "]
["递延税项:"]
["    递延税款借项"," "]
["   借方项目总计",29491676.699999999,{"$nulls":4},29178637.560000002]
["贷方科目："]
["    短期借款",1000000,{"$nulls":4},1000000]
["    应付票据"," "]
["    应付账款",249796.66]
["    预收账款"," "]
["    应付工资"," "]
["    应付福利费",66965.66,{"$nulls":4},56637.56]
["    应付股利"," ",{"$nulls":4},200000]
["    应交税金",143548.34,{"$nulls":4},250000]
["    其他应交款",2125,{"$nulls":4},2000]
["    其他应付款",64000]
["    预提费用",10000]
["    预计负债"," "]
["    一年内到期的长期负债"]
["    其他流动负债"," "]
["    流动负债合计",1536435.66,{"$nulls":4},1508637.56]
["长期负债:"]
["    长期借款",1520000,{"$nulls":4},1500000]
["    应付债券"," "]
["    长期应付款"," "]
["    专项应付款"," "]
["    其他长期负债"]
["    长期负债合计",1520000,{"$nulls":4},1500000]
["递延税项:"]
["    递延税款贷项"," "]
["   贷方项目总计",3056435.66,{"$nulls":4},3008637.56]
["股东权益:"]
["    股本",25000000,{"$nulls":4},25000000]
["      减：已归还投资"," "]
["    股本净额",25000000,{"$nulls":4},25000000]
["    资本公积",949000,{"$nulls":4},1000000]
["    盈余公积",170000,{"$nulls":4},170000]
["      其中:法定公益金",20000]
["    未分配利润",316241.03999999998]
["    股东权益合计",26435241.039999999,{"$nulls":4},26170000]
["    负债及股东权益总计",29491676.699999999,{"$nulls":4},29178637.559999999]
["二、利润表项目",{"$nulls":5},"本期数"]
["产品销售收入",{"$nulls":5},150000]
["   减：产品销售成本"]
["       产品销售费用",{"$nulls":5},6500]
["       产品销售税金及附加"]
["产品销售利润",{"$nulls":5},143500]
["   加：其他业务利润"]
["   减：管理费用",{"$nulls":5},41800]
["       财务费用",{"$nulls":5},23000]
["营业利润",{"$nulls":5},78700]
["   加：投资收益"]
["       营业外收入"]
["   减：营业外支出"]
["利润总额",{"$nulls":5},78700]
["  月初未分配利润",{"$nulls":5},2013570]
["  累计未分配利润",{"$nulls":5},2446690]
["三、现金流量表项目"]
["(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"]
["　　收到的税费返还"]
["　　收到的其他与经营活动有关的现金"]
["现金流入小计"]
["　　购买商品、接受劳务支付的现金"]
["　　支付给职工以及为职工支付的现金"]
["　　支付的各项税费"]
["　　支付的其他与经营活动有关的现金"]
["现金流出小计"]
["　　经营活动产生的现金流量净额"]
["（二）投资活动产生的现金流量："]
["　　收回投资所收到的现金"]
["　　取得投资收益所收到的现金"]
["　　处置固定资产、无形资产和其他长期资产所收回的现金净额"]
["　　收到的其他与投资活动有关的现金"]
["现金流入小计"]
["　　购建固定资产、无形资产和其他长期资产所支付的现金"]
["　　投资所支付的现金"]
["　　支付的其他与投资活动有关的现金"]
["现金流出小计"]
["　　投资活动产生的现金流量净额"]
["（三）筹资活动产生的现金流量："]
["　　吸收投资所收到的现金"]
["　　借款所收到的现金"]
["　　收到的其他与筹资活动有关的现金"]
["现金流入小计"]
["　　偿还债务所支付的现金"]
["　　分配股利、利润或偿付利息所支付的现金"]
["　　支付的其他与筹资活动有关的现金"]
["现金流出小计"]
["　　筹资活动产生的现金流量净额"]
["（四）汇率变动对现金的影响"]
["（五）现金及现金等价物净增加额"]
["会计分录借贷合计"]

{"sheet":"会计分录表","index":1,"n_rows":55,"n_cols":6,"rows_kept":55,"cut":false,"hidden":false,"merged":[[0,0,0,4]]}
["会计分录表"]
[null,"项         目","金  额",null,"项             目","金  额"]
[1,"调整产品销售收入：",null,13,"调整固定资产："]
["借：","经营活动现金流量－销售商品收到现金",null,"借：","固定资产"]
[null,"应收账款－贷款",null,"贷：","投资活动现金流量－购买固定资产支付的现金"]
[null,"应收账款－增值税",null,null,"在建工程"]
["贷：","产品销售收入",null,14,"调整累计折旧："]
[null,"应收票据－贷款",null,"借：","经营活动现金流量－支付的其他与经营活动有关的现金"]
[null,"应交税金",null,null,"经营活动现金流量－购买商品支付的现金"]
[2,"调整产品销售成本：",null,"贷：","累计折旧"]
["借：","产品销售成本",null,15,"调整在建工程："]
[null,"应收票据－贷款",null,"借：","在建工程"]
["贷：","经营活动现金流量－购买商品支付现金",null,"贷：","投资活动现金流量－购买固定资产支付的现金"]
[null,"存货",null,null,"长期借款"]
[3,"计算产品销售费用付现：",null,null,"应付福利费"]
["借：","产品销售成本",null,null,"应交税金"]
["贷：","经营活动现金流量－支付的其他与经营活动有关的现金",null,16,"调整无形资产："]
[4,"调整本年产品销售税金及附加：",null,"借：","经营活动现金流量－支付的其他与经营活动有关的现金"]
["借：","产品销售税金及附加",null,"贷：","无形资产"]
["贷：","经营活动现金流量－支付的除增值税所得税以外的其他税费",null,17,"调整短期借款："]
[5,"调整管理费用：",null,"借：","短期借款"]
["借：","管理费用",null,"贷：","筹资活动现金流量－偿还债务支付的现金"]
["贷：","经营活动现金流量－交付其他与经营活动有关的现金",null,18,"调整应付工资："]
[6,"调整财务费用：",null,"借：","应付工资"]
["借：","财务费用",null,"贷：","经营活动现金流量－支付给职工以及为职工支付的现金"]
["贷：","经营活动现金流量－销售商品收到现金",null,"借：","经营活动现金流量－购买商品支付的现金"]
[null,"预提费用",null,null,"经营活动现金流量－支付的其他与经营活动有关的现金"]
[null,"长期借款",null,"贷：","应付工资"]
[7,"调整投资收益：",null,19,"调整应付福利费："]
["借：","投资活动现金流量－分得股利或利润收到的现金",null,"借：","经营活动现金流量－购买商品支付的现金"]
[null,"投资活动现金流量－收回投资所收到的现金",null,null,"经营活动现金流量－支付的其他与经营活动有关的现金"]
["贷：","投资收益",null,"贷：","应付福利费"]
[null,"短期投资",null,20,"调整应付税金："]
[8,"调整所得税：",null,"借：","应交税金"]
["借：","所得税",null,"贷：","经营活动现金流量－支付的增值税款"]
["贷：","应交税金",null,null,"经营活动现金流量－支付的所得税款"]
[9,"调整营业外收入：",null,"借：","经营活动现金流量－收到的增值税销项税额和退回的增值税款"]
["借：","投资活动现金流量－处置固定资产收到的现金",null,"贷：","应交税金"]
[null,"累计折旧",null,21,"调整预提费用："]
["贷：","营业外收入",null,"借：","预提费用"]
[null,"固定资产",null,"贷：","筹资活动现金流量－偿还利息支付的现金"]
[10,"调整营业外支出：",null,22,"调整长期借款："]
["借：","营业外收入",null,"借：","长期借款"]
[null,"投资活动现金流量－处置固定资产收到的现金",null,"贷：","筹资活动现金流量－偿还债务支付的现金"]
[null,"累计折旧",null,"借：","筹资活动现金流量－借款收到的现金"]
["贷：","固定资产",null,"贷：","长期借款"]
[null,null,null,23,"结转净利润："]
[11,"调整坏账准备：",null,"借：","净利润"]
["借：","经营活动现金流量－支付的其他与经营活动有关的现金",null,"贷：","未分配利润"]
["贷：","坏账准备",null,24,"提取盈余公积："]
[null,null,null,"借：","未分配利润"]
[12,"调整待摊费用：",null,"贷：","盈余公积"]
["借：","经营活动现金流量－支付的其他与经营活动有关的现金",null,25,"调整现金净变化额："]
[null,"经营活动现金流量－购买商品支付现金",null,"借：","现金净减少额"]
["贷：","待摊费用",null,"贷：","盈余公积"]

{"sheet":"现金流量表","index":2,"n_rows":38,"n_cols":3,"rows_kept":38,"cut":false,"hidden":false,"merged":[[1,0,1,2],[37,0,37,2],[0,0,0,2]]}
["现　金　流　量　表"]
["编制单位：***有限公司　　    2007 年 8月止　　      单位：元"]
["      项　　　　　目","行    次","金　　额"]
["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",1]
["　　收到的税费返还",3]
["　　收到的其他与经营活动有关的现金",8]
["现金流入小计",9]
["　　购买商品、接受劳务支付的现金",10]
["　　支付给职工以及为职工支付的现金",12]
["　　支付的各项税费",13]
["　　支付的其他与经营活动有关的现金",18]
["现金流出小计",20]
["　　经营活动产生的现金流量净额",21]
["二、投资活动产生的现金流量："]
["　　收回投资所收到的现金",22]
["　　取得投资收益所收到的现金",23]
["　　处置固定资产、无形资产和其他长期资产所收回的现金净额",25]
["　　收到的其他与投资活动有关的现金",28]
["现金流入小计",29]
["　　购建固定资产、无形资产和其他长期资产所支付的现金",30]
["　　投资所支付的现金",31]
["　　支付的其他与投资活动有关的现金",35]
["现金流出小计",36]
["　　投资活动产生的现金流量净额",37]
["三、筹资活动产生的现金流量："]
["　　吸收投资所收到的现金",38]
["　　借款所收到的现金",40]
["　　收到的其他与筹资活动有关的现金",43]
["现金流入小计",44]
["　　偿还债务所支付的现金",45]
["　　分配股利、利润或偿付利息所支付的现金",46]
["　　支付的其他与筹资活动有关的现金",52]
["现金流出小计",53]
["　　筹资活动产生的现金流量净额",54]
["四、汇率变动对现金的影响",55]
["五、现金及现金等价物净增加额",56]
["企业负责人：　　 主管会计：　　　 制表：　　   报出日期：    年   月  日"]