合并財務(wù)報表模板案例含抵消分錄公式及數(shù)據(jù)-直接生成報表

1、合并工作底稿,仙巖,府東,醫(yī)館,延慶堂,年度,單位：元,項目,母公司,子公司1,子公司2,子公司3,子公司4,子公司5,子公司6,子公司7,子公司8,合計數(shù),調(diào)整分錄,抵消（調(diào)整）分錄,少數(shù)股東權(quán)益,合并數(shù),借方,貸方,借方,貸方,資產(chǎn)負債表項目：,資產(chǎn)負債表項目：,流動資產(chǎn)：,流動資產(chǎn)：, 貨幣資金,1,599,633.37 ,1,929.43 ,7,635.55 ,306.12 ,14,394.37 ,1,623,898.84 ,0.00 ,0.00 ,1,623,898.84 ,貨幣資金, 交易性金融資產(chǎn),0.00 ,0.00 ,0.00 ,0.00 ,交易性金融資產(chǎn), 應(yīng)收票據(jù),0.0

2、0 ,0.00 ,0.00 ,0.00 ,應(yīng)收票據(jù), 應(yīng)收賬款,(20,458.26),(20,458.26),0.00 ,0.00 ,(20,458.26),應(yīng)收賬款, 預(yù)付款項,2,102,688.63 ,0.04 ,186,666.72 ,29,695.00 ,22,916.68 ,2,341,967.07 ,0.00 ,0.00 ,2,341,967.07 ,預(yù)付款項, 應(yīng)收股利,0.00 ,0.00 ,0.00 ,0.00 ,應(yīng)收股利, 其他應(yīng)收款,4,265,602.19 ,36,400.56 ,195,617.53 ,156,864.20 ,4,654,484.48 ,0.00

3、,44,397.72 ,4,610,086.76 ,其他應(yīng)收款,股權(quán)比例 存貨,6,567,671.21 ,142,457.07 ,210,904.60 ,294,216.29 ,7,215,249.17 ,0.00 ,0.00 ,7,215,249.17 ,存貨, 其他流動資產(chǎn),0.00 ,0.00 ,0.00 ,0.00 ,770000,其他流動資產(chǎn),0.7 流動資產(chǎn)合計,14,515,137.14 ,180,787.10 ,600,824.40 ,30,001.12 ,488,391.54 ,0.00 ,0.00 ,0.00 ,0.00 ,15,815,141.30 ,0.00 ,0.0

4、0 ,0.00 ,44,397.72 ,15,770,743.58 ,280000,流動資產(chǎn)合計,0.7非流動資產(chǎn)：,1050000,非流動資產(chǎn)：,0.7 可供出售金融資產(chǎn),0.00 ,0.00 ,0.00 ,0.00 ,800000,可供出售金融資產(chǎn),0.650406504 持有至到期投資,0.00 ,0.00 ,0.00 ,0.00 ,持有至到期投資, 長期股權(quán)投資,2,900,000.00 ,2,900,000.00 ,(701,135.43),2,198,864.57 ,0.00 ,長期股權(quán)投資, 固定資產(chǎn),463,328.58 ,17,920.04 ,481,248.62 ,0.00

5、 ,0.00 ,481,248.62 ,固定資產(chǎn), 在建工程,0.00 ,0.00 ,0.00 ,0.00 ,在建工程, 無形資產(chǎn),0.00 ,0.00 ,0.00 ,0.00 ,無形資產(chǎn), 商譽,0.00 ,0.00 ,0.00 ,0.00 ,商譽, 其他非流動資產(chǎn),2,943,423.06 ,227,034.63 ,451,039.44 ,829,939.41 ,690,557.08 ,5,141,993.62 ,0.00 ,0.00 ,5,141,993.62 ,其他非流動資產(chǎn), 非流動資產(chǎn)合計,6,306,751.64 ,227,034.63 ,468,959.48 ,829,939.

6、41 ,690,557.08 ,0.00 ,0.00 ,0.00 ,0.00 ,8,523,242.24 ,0.00 ,0.00 ,(701,135.43),2,198,864.57 ,5,623,242.24 ,非流動資產(chǎn)合計,資產(chǎn)總計,20,821,888.78 ,407,821.73 ,1,069,783.88 ,859,940.53 ,1,178,948.62 ,0.00 ,0.00 ,0.00 ,0.00 ,24,338,383.54 ,0.00 ,0.00 ,(701,135.43),2,243,262.29 ,21,393,985.82 ,資產(chǎn)總計,流動負債：,流動負債：, 短期

7、借款,8,500,000.00 ,8,500,000.00 ,0.00 ,0.00 ,8,500,000.00 ,短期借款, 交易性金融負債,0.00 ,0.00 ,0.00 ,0.00 ,交易性金融負債, 應(yīng)付票據(jù),1,250,000.00 ,1,250,000.00 ,0.00 ,0.00 ,1,250,000.00 ,應(yīng)付票據(jù), 應(yīng)付賬款,4,287,566.58 ,106,793.56 ,4,394,360.14 ,0.00 ,0.00 ,4,394,360.14 ,應(yīng)付賬款, 預(yù)收款項,60,000.00 ,60,000.00 ,0.00 ,0.00 ,60,000.00 ,預(yù)收款項

8、, 應(yīng)付職工薪酬,539,645.34 ,15,256.21 ,22,035.00 ,16,953.26 ,17,428.64 ,611,318.45 ,0.00 ,0.00 ,611,318.45 ,應(yīng)付職工薪酬, 應(yīng)交稅費,14,912.56 ,63,900.35 ,78,812.91 ,0.00 ,0.00 ,78,812.91 ,應(yīng)交稅費, 應(yīng)付股利,47,045.22 ,47,045.22 ,0.00 ,0.00 ,47,045.22 ,應(yīng)付股利, 其他應(yīng)付款,4,228,465.68 ,(26,941.45),(110,791.85),376,488.62 ,(194,357.60

9、),4,272,863.40 ,44,397.72 ,0.00 ,4,228,465.68 ,其他應(yīng)付款, 其他流動負債,0.00 ,0.00 ,0.00 ,0.00 ,其他流動負債, 流動負債合計,18,927,635.38 ,52,215.11 ,(88,756.85),393,441.88 ,(70,135.40),0.00 ,0.00 ,0.00 ,0.00 ,19,214,400.12 ,0.00 ,0.00 ,44,397.72 ,0.00 ,19,170,002.40 ,流動負債合計,非流動負債：,非流動負債：, 長期借款,0.00 ,0.00 ,0.00 ,0.00 ,長期借款

10、, 應(yīng)付債券,0.00 ,0.00 ,0.00 ,0.00 ,應(yīng)付債券, 長期應(yīng)付款,0.00 ,0.00 ,0.00 ,0.00 ,長期應(yīng)付款, 其他非流動負債,0.00 ,0.00 ,0.00 ,0.00 ,其他非流動負債, 非流動負債合計,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,0.00 ,非流動負債合計,負債合計,18,927,635.38 ,52,215.11 ,(88,756.85),393,441.88 ,(70,135.40),0.00 ,0.00 ,

11、0.00 ,0.00 ,19,214,400.12 ,0.00 ,0.00 ,44,397.72 ,0.00 ,19,170,002.40 ,負債合計,股東權(quán)益：,股東權(quán)益：, 股本,1,500,000.00 ,400,000.00 ,1,500,000.00 ,1,100,000.00 ,1,230,000.00 ,5,730,000.00 ,4,230,000.00 ,0.00 ,1,500,000.00 ,股本, 資本公積,2,796,728.77 ,2,796,728.77 ,0.00 ,0.00 ,2,796,728.77 ,資本公積, 盈余公積,0.00 ,0.00 ,0.00 ,

12、0.00 ,0.00 ,盈余公積, 股東權(quán)益合計,1,894,253.40 ,355,606.62 ,1,158,540.73 ,466,498.65 ,1,249,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,5,123,983.42 ,1,193,117.97 ,股東權(quán)益合計, 少數(shù)股東權(quán)益,1,030,865.45 ,1,030,865.45 ,少數(shù)股東權(quán)益,負債和股東權(quán)益總計,20,821,888.78 ,407,821.73 ,1,069,783.88 ,859,940.53 ,1,178,948.62 ,0.00 ,0.00 ,0.00 ,0.00 ,24,338

13、,383.54 ,21,393,985.82 ,負債和股東權(quán)益總計,利潤表項目：,利潤表項目：,一、營業(yè)收入,33,478,086.50 ,744,188.89 ,1,791,324.22 ,553,866.85 ,36,567,466.46 ,0.00 ,0.00 ,36,567,466.46 ,營業(yè)收入,減：營業(yè)成本,22,629,650.47 ,366,263.38 ,1,196,174.37 ,457,768.98 ,24,649,857.20 ,0.00 ,0.00 ,24,649,857.20 ,營業(yè)成本, 營業(yè)稅金及附加,148,974.51 ,148,974.51 ,0.00

14、,0.00 ,148,974.51 ,營業(yè)稅金及附加, 銷售費用,8,298,946.40 ,412,955.19 ,787,086.93 ,568,875.68 ,80,426.94 ,10,148,291.14 ,0.00 ,0.00 ,10,148,291.14 ,銷售費用, 管理費用,2,517,872.01 ,2,517,872.01 ,0.00 ,0.00 ,2,517,872.01 ,管理費用, 財務(wù)費用,707,494.77 ,69.16 ,59.55 ,(57.52),40.95 ,707,606.91 ,0.00 ,0.00 ,707,606.91 ,財務(wù)費用, 資產(chǎn)減值損

15、失,0.00 ,0.00 ,0.00 ,0.00 ,資產(chǎn)減值損失,加：公允價值變動收益,0.00 ,0.00 ,0.00 ,0.00 ,公允價值變動收益, 投資收益,0.00 ,(553,591.17),(553,591.17),0.00 ,投資收益,二、營業(yè)利潤,(824,851.66),(35,098.84),(191,996.63),(568,818.16),15,629.98 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,605,135.31),0.00 ,0.00 ,(553,591.17),(553,591.17),(1,605,135.31),營業(yè)利潤,加：營業(yè)外收入,

16、352,381.45 ,40.50 ,17,547.68 ,3,454.04 ,373,423.67 ,0.00 ,0.00 ,373,423.67 ,營業(yè)外收入,減：營業(yè)外支出,188,500.60 ,30,251.03 ,218,751.63 ,0.00 ,0.00 ,218,751.63 ,營業(yè)外支出,三、利潤總額,(660,970.81),(35,058.34),(191,996.63),(581,521.51),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,450,463.27),0.00 ,0.00 ,(553,591.17),(553,591.17)

17、,(1,450,463.27),利潤總額,減：所得稅費用,20,389.37 ,20,389.37 ,0.00 ,0.00 ,20,389.37 ,所得稅費用,四、凈利潤,(681,360.18),(35,058.34),(191,996.63),(581,521.51),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(1,470,852.64),0.00 ,0.00 ,(553,591.17),(553,591.17),(1,470,852.64),凈利潤, 少數(shù)股東損益,(235,901.29),(235,901.29),少數(shù)股東損益, 歸屬于母公司股東損益,(1,

18、234,951.35),歸屬于母公司股東損益,股東權(quán)益變動表項目：,股東權(quán)益變動表項目：,一、年初未分配利潤,(1,721,115.19),(9,335.04),(149,462.64),(51,979.84),(1,931,892.71),(210,777.52),(147,544.26),(1,868,659.45),年初未分配利潤,二、本年增減變動金額,二、本年增減變動金額,三、利潤分配,(2,402,475.37),三、利潤分配, 1、提取盈余公積,0.00 ,0.00 ,0.00 ,0.00 ,提取盈余公積, 2、對股東的分配,0.00 ,0.00 ,0.00 ,0.00 ,對股東的分配,四、年末未分配利潤,(2,402,475.37),(44,393.38),(341,459.27),(633,501.35),19,084.02 ,0.00 ,0.00 ,0.00 ,0.00 ,(3,402,745.35),(1,000,269.98),(1,000,269.98),(3,103,610.80),年末未分配利潤,校驗結(jié)果,平,平,平,平,平,平,平,平,平,平,0.00 ,歸屬于總公司凈利潤,(24,540.84),(134,397.64),(407,065.06),12,412.37 ,(553,591.17),合計,0.00 ,0.00 ,少數(shù)股東權(quán)