搜索
1审计报告XYZH/2010CDA3050四川美丰化工股份有限公司全体股东：我们审计了后附的四川美丰化工股份有限公司（以下简称四川美丰公司）合并及母公司财务报表，包括2010年12月31日的资产负债表，2010年度的利润表、现金流量表、股东权益变动表及财务报表附注。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四川美丰公司管理层的责任。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。三、审计意见我们认为，四川美丰公司财务报表已经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四川美丰公司2010年12月31日的财务状况以及2010年度的经营成果和现金流量。信永中和会计师事务所有限责任公司中国注册会计师：罗建平中国注册会计师：谢宇春中国北京二○一一年二月十八日2（二）财务报表（见附件一）（三）会计报表附注（见附件二）3附件一：财务报表资产负债表编制单位：四川美丰化工股份有限公司2010年12月31日单位：元项目期末余额年初余额合并母公司合并母公司流动资产：货币资金986,150,782.36733,322,318.60405,917,135.95271,728,150.68结算备付金拆出资金交易性金融资产应收票据70,152,468.502,540,000.0066,859,893.503,345,625.00应收账款15,738,519.1892,841,535.7313,815,282.0469,872,169.29预付款项184,843,714.9276,265,523.81184,518,427.51121,342,299.87应收保费应收分保账款应收分保合同准备金应收利息应收股利其他应收款37,145,683.5785,150,511.5437,142,184.8288,230,110.10买入返售金融资产存货230,316,459.0382,062,305.44164,665,808.0866,278,364.78一年内到期的非流动资产其他流动资产66,979.9492,300.44流动资产合计1,524,414,607.501,072,182,195.12873,011,032.34620,796,719.72非流动资产：发放委托贷款及垫款可供出售金融资产持有至到期投资长期应收款长期股权投资360,394,459.44925,453,573.45369,622,586.48541,499,802.29投资性房地产固定资产1,437,776,338.071,036,417,613.561,309,139,203.661,091,493,564.40在建工程89,584,519.7185,571,313.9998,936,492.4095,354,562.77工程物资5,311,137.665,311,137.66固定资产清理生产性生物资产油气资产无形资产227,288,871.73178,321,055.97220,256,936.87205,455,650.87开发支出商誉4,756,784.19长期待摊费用递延所得税资产8,122,223.666,939,691.0015,392,791.9614,949,183.46其他非流动资产非流动资产合计2,123,166,412.612,232,703,247.972,023,415,933.221,954,063,901.45资产总计3,647,581,020.113,304,885,443.092,896,426,965.562,574,860,621.17流动负债：短期借款567,497,470.00530,000,000.00272,500,000.00250,000,000.00向中央银行借款4吸收存款及同业存放拆入资金交易性金融负债应付票据17,625,000.0017,625,000.0016,535,800.005,625,000.00应付账款132,224,475.17117,320,413.1093,344,264.3078,396,346.66预收款项160,222,913.07747,294.48150,825,599.21516,815.72卖出回购金融资产款应付手续费及佣金应付职工薪酬28,440,498.4419,434,765.8231,013,964.1125,586,584.48应交税费22,289,792.933,211,406.8229,756,304.1524,861,719.47应付利息4,751,963.863,033,213.862,572,500.002,572,500.00应付股利7,392,981.867,392,981.861,317,696.821,317,696.82其他应付款60,829,123.8360,213,873.5251,351,736.1743,373,566.75应付分保账款保险合同准备金代理买卖证券款代理承销证券款一年内到期的非流动负债50,000,000.0050,000,000.00105,000,000.00105,000,000.00其他流动负债2,989,961.95300,000,000.00300,000,000.00流动负债合计1,054,264,181.11808,978,949.461,054,217,864.76837,250,229.90非流动负债：长期借款119,000,000.00119,000,000.0080,000,000.0080,000,000.00应付债券550,553,936.32550,553,936.32长期应付款专项应付款预计负债递延所得税负债9,596,796.7010,374,751.69其他非流动负债18,738,176.0517,656,709.5520,858,690.8520,707,142.80非流动负债合计697,888,909.07687,210,645.87111,233,442.54100,707,142.80负债合计1,752,153,090.181,496,189,595.331,165,451,307.30937,957,372.70所有者权益（或股东权益）：实收资本（或股本）499,843,474.00499,843,474.00499,840,000.00499,840,000.00资本公积150,317,156.15147,425,456.1545,947,238.1144,213,238.11减：库存股专项储备盈余公积351,874,380.74351,874,380.74341,517,810.01341,517,810.01一般风险准备未分配利润867,067,793.24809,552,536.87811,815,130.08751,332,200.35外币报表折算差额-63,468.22-65,305.25归属于母公司所有者权益合计1,869,039,335.911,808,695,847.761,699,054,872.951,636,903,248.47少数股东权益26,388,594.0231,920,785.31所有者权益合计1,895,427,929.931,808,695,847.761,730,975,658.261,636,903,248.47负债和所有者权益总计3,647,581,020.113,304,885,443.092,896,426,965.562,574,860,621.175利润表编制单位：四川美丰化工股份有限公司2010年1-12月单位：元项目本期金额上期金额合并母公司合并母公司一、营业总收入3,365,557,187.301,383,178,901.063,663,165,148.541,401,332,244.92其中：营业收入3,365,557,187.301,383,178,901.063,663,165,148.541,401,332,244.92利息收入已赚保费手续费及佣金收入二、营业总成本3,252,548,129.361,304,803,129.943,575,417,894.291,205,075,488.51其中：营业成本3,117,118,363.171,224,962,642.353,372,525,895.741,058,792,874.82利息支出手续费及佣金支出退保金赔付支出净额提取保险合同准备金净额保单红利支出分保费用营业税金及附加3,393,087.30996,444.013,668,803.461,155,947.75销售费用26,410,174.128,302,253.9222,146,490.685,282,581.50管理费用70,897,303.2637,475,784.71128,288,339.5066,411,329.62财务费用29,790,300.5128,127,103.9543,136,357.6629,556,083.58资产减值损失4,938,901.004,938,901.005,652,007.2543,876,671.24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）-20,653,946.03-20,656,249.364,782,032.95-99,956,759.78其中：对联营企业和合营企业的投资收益-20,655,243.82-20,655,243.8215,665,766.94-19,369,629.54汇兑收益（损失以“-”号填列）三、营业利润（亏损以“-”号填列）92,355,111.9157,719,521.7692,529,287.2096,299,996.63加：营业外收入21,925,103.7258,749,397.619,898,287.37873,223.85减：营业外支出1,480,919.631,150,255.029,532,666.748,627,723.43其中：非流动资产处置损失1,475,492.631,148,107.067,476,637.037,476,637.03四、利润总额（亏损总额以“-”号填列）112,799,296.00115,318,664.3592,894,907.8388,545,497.05减：所得税费用22,445,756.1611,752,957.1026,882,330.0223,700,118.87五、净利润（净亏损以“-”号填列）90,353,539.84103,565,707.2566,012,577.8164,845,378.18归属于母公司所有者的净利润100,598,033.89103,565,707.25137,597,377.9164,845,378.18少数股东损益-10,244,494.05-71,584,800.10六、每股收益：（一）基本每股收益0.20130.20720.27530.1297（二）稀释每股收益0.18490.19040.27530.12