年度審計報告

發布日期:2016-10-18 閱讀量:1264次

年度報告參考內容與格式

yi、gongsigaikuang

凯发登录(yi)jianyaojieshaogongsidefadingzhongyingwenmingcheng,gongsifadingdaibiaoren,zongjinglihuozongcai,zhuceziben,zhucedizhi、bangongdizhi、dianhuajiyouzhengbianma。

凯发登录(er)jianyaojieshaogongsidelishiyanbianqingkuang、zhuyaozhinengbumen,yijizhiyuanrenshuhenianling、xueli、zhichengjiegou。

? (san)jianyaojieshaogongsiyingyebuqingkuang,baokuogeyingyebumingcheng、dizhi、fuzeren、zhigongrenshu、shelishijian、yingyunzijinjilianxidianhuadeng。ruonianduneizengjiahuojianshaoyingyebu,jianshuqixinshehuochexiaodeyuanyin。

? (si)gongsinianbaofuzerenjilianxirendexingming、lianxidizhi、dianhua、chuanzhen、dianzixinxiangdeng。

er、jingyingqingkuang

(yi)jingjiyewuqingkuang

(er)zhuyaocaiwuzhibiao

1.caiwuzhuangkuangzhibiao

xiangmu

nianchushu

nianmoshu

zengjianbaifenbi

①zichanfuzhailv

②liudongbilv

③jingzichanyuzhucezibendebilv

④jingzichanfengxianlv

⑤yingyunzijin

⑥changqitouzibili

⑦gudingzibenbilv

⑧jingdiaozhengdejingzichan




1474537628865799.jpg

zhu:③=jingzichan/zhuceziben

凯发登录④=jingdiaozhengdejingzichan/kehubaozhengjin

凯发登录⑤=liudongzichan(tichuqihuozichan)-liudongfuzhai(tichuqihuofuzhai)

qihuozichanbaokuobaozhengjincunkuan、yingshoubaozhengjin、kehuzhiya、yingshoujiaogekuan、fengxianzhunbeizichan、jiesuanchayideng;qihuofuzhaibaokuoyingfubaozhengjin、yingfujiaogekuan、fengxianzhunbeijindeng。

凯发登录⑥=changqitouzi/qichuhuoqimojingzichan

⑦=(gudingzichanjingzhi+zaijiangongcheng)/qichuhuoqimoshishouziben

凯发登录⑧=jingzichan+fengxianzhunbeijin-yinianyishangzhanglingdeyingshoukuanxiang-daitanfeiyong-gudingzichanjingzhi-wuxingzichan-kaibanfeijichangqidaitanfeiyong

2.jingyingchengguozhibiao

xiangmu

shangnianshu

bennianshu

zengjianbaifenbi

①jingzichanshouyilv

②zichanshouyilv

③yingyefeiyonglv




zhu:①=2×jinglirun/(qichujingzichan+qimojingzichan)

? ②=2×jinglirun/(qichuzongzichan+qimozongzichan)

凯发登录③=jingyingfeiyong/yingyeshouru

san、shenjiyijian

shenjibaogaobixuyoujuyouzhengquanqihuoxiangguanyewuzigedehuijishishiwusuojiqiliangmingyishangzhixingzhengquanqihuoxiangguanyewudezhucehuijishichuju。shenjiyijianbixuyouhuijishishiwusuohezhucehuijishigaizhang、qianming(yingtijiaoshenjiyijianyuanjian,budefuyin)。gongsiyouzerenjiangzhengshibaosongzhongguozhengjianhuideniandubaogaocailiaosongcunsuopinrendehuijishishiwusuo,huijishishiwusuoyouzerenfuhegongsixiangzhongguozhengjianhuitigongdecaiwuhuijiziliao(baokuohuijibaobiaohehuijibaobiaofuzhu)shifouyuzhucehuijishiyiqianfashenjiyijiandecaiwuhuijiziliaoyizhi。

凯发登录ruozhixingshenjidehuijishiwusuoduigongsichujuleyoujieshixingshuomingwubaoliuyijian、baoliuyijian、wufabiaoshiyijianhuofoudingyijiandeshenjibaogao,gongsidongshihuiyingduixiangguanshixiangzuochuxiangxishuoming。

si、huijibaobiao

huijibaobiaodebianzhiyingzunshou《qiyehuijizhunze》、xiangguancaiwuhuijizhiduyuqitafalvfaguideguiding。

huijibaobiaobaokuogongsibaogaoniandumojiqiqianyigeniandumodebijiaoshizichanfuzhaibiao,gailiangniandudebijiaoshilirunbiao,bijiaoshilirunfenpeibiaohexianjinliuliangbiao。

wu、huijibaobiaofuzhu

凯发登录huijibaobiaofuzhushicaiwubaogaobibukeshaodezuchengbufen,tabaokuosuoyouyugongsicaiwuzhuangkuang、jingyingchengguohexianjinliuliangyouguande,youzhuyubaobiaoshiyongzhegenghaodilejiehuijibaobiaodezhongyaoxinxi。gongsihuijibaobiaofuzhuzhishaoyingdangbaokuoxialieneirong:

(yi)gongsizhuyaohuijizhengcehehuijiguji

1.huijizhidu。

2.huijiniandu。

3.jizhangbenweibi。

4.jizhangjichuhejijiayuanze。

5.huijibaobiaodebianzhijichu。

6.yingyebudezijinguanli、jiaoyiqingsuanyuanze。

7.waibiyewuhesuanfangfa。shuomingfashengwaibiyewushicaiyongdezhesuanhuilv、qimoduiwaibizhanghudewaibiyuejinxingzhesuansuocaiyongdehuilv,yijihuiduichaedechulifangfa。

8.huaizhanghesuanfangfa。shuominghuaizhangdequerenbiaozhun、huaizhangzhunbeidejitifangfahebili,yijihuaizhangsunshidehuijihesuanfangfa。

9.kehubaozhengjindeguanliyuhesuanfangfa。

10.zhiyapindeguanliyuhesuanfangfa。

11.shiwujiaogedehesuanfangfa。

凯发登录12.fengxianzhunbeizichandeguanliyuhesuanfangfa。

凯发登录13.jiesuanchayihesuanbanfa。fenbieanpingcangyingkuiyuchicangyingkuishuomingjiesuanchayidequerenyuhesuanfangfa。

14.changqitouzihesuanfangfa。duiyuchangqiguquantouzi,yingshuomingqijijia、shou(quan)yiquerenfangfaheguquantouzichaedetanxiaofangfa;duiyuchangqizhaiquantouzi,yingshuomingqijijia、shouyiquerenfangfayijizhaiquantouziyijiahezhejiadetanxiaofangfa。

15.gudingzichanjijiahezhejiufangfa。shuominggudingzichandebiaozhun、fenlei、jijiafangfahezhejiufangfa,geleigudingzichandegujijingjishiyongnianxian、yujijingcanzhilvhezhejiulv。

16.zaijiangongchenghesuanfangfa,baokuolixizibenhuadehesuanfangfahezaijiangongchengjiezhuanweigudingzichandeshidian。

凯发登录17.wuxingzichan、kaibanfeihechangqidaitanfeiyongdetanxiaofangfa。

18.fengxianzhunbeijinhesuanfangfa。shuomingfengxianzhunbeijindejitifangfahejitibili,fengxiansunshidequerenbiaozhunjihesuanfangfa。

凯发登录19.shouruquerenyuanze。fenbieshuominggongsishouxufeishouruheqitayewushourudequerenfangfa。

凯发登录20.xianjindengjiawudequedingbiaozhun。shuominggongsizaibianzhixianjinliuliangbiaoshiquedingxianjindengjiawudebiaozhun。

凯发登录21.ruguobennianduhuijizhengcehehuijigujifashengbiangeng,yingdangpilubiangengdeneirong、liyouhebiangengduigongsicaiwuzhuangkuanghuojingyingchengguodeyingxiangshu。

凯发登录zhucehuijishiyingduigongsihuijizhengcehuohuijigujibiangengdeliyouyuyishidangguanzhu。ruguobiangengliyoubuhelihuobuchongfen,zhucehuijishibuyingdangfabiaogongsicaiwubaogaomanzuhefaxing、gongyunxingheyiguanxingyaoqiudeshenjiyijian。

(er)shuixiang

yingpiluzhuyaoshuizhongheshuilv,ruyingyeshui、suodeshuideng。ruoyoushuifujianmiande,yingshuomingpizhunjiguan、wenhao、jianmianfudujiyouxiaoqixian。

凯发登录(san)huijibaobiaozhuyaoxiangmuzhushi

凯发登录gongsizhishaoyingpiluhuijibaobiao(huizongyingyebuyihoudehuijibaobiao)deruxiaxiangmuzhushi(rulianggeqijiandeshujubiandongfududa50%yishang,huanyingzaigaixiangmuxiamingqueshuomingzengjianbiandongdeyuanyin)。

(si)huoyoushixiang

凯发登录duiyuzichanfuzhaibiaoricunzaidehuoyoushixiang(rushejisusong、zhongcaideng),yingzaihuijibaobiaofuzhuzhongshuomingxiangmudexingzhi、jinejiduibaogaoqijibaogaoqihougongsicaiwuzhuangkuanghejingyingchengguodeyingxiang。

(wu)chengnuoshixiang

凯发登录duiyuzichanfuzhaibiaoricunzaidezhongdachengnuoshixiang(ruduiwaidanbaojinedeng),yingshuomingqicunzaiqingkuang、jinejiyingxiang。

(liu)zichanfuzhaibiaorihoushixiangzhongdefeidiaozhengshixiang。

fanshejizichanfuzhaibiaorihoushixiangzhongdefeidiaozhengshixiang(rujuekuisun、tingyezhengdun、yanzhongweiguideng),yinganzhao《qiyehuijizhunze-zichanfuzhaibiaorihoushixiang》deyaoqiuyuyipilu。

liu、qitazhongyaoshixiang

凯发登录1.baogaoqineigudonghuihuogudongdahui、dongshihuihuiyi、jianshihuihuiyiqingkuangjianjie。

凯发登录2.gongsimingcheng、zhucedizhi、fadingdaibiaoren、dongshi、jianshijigaojiguanlirenyuanbiandongqingkuangjianjie。

凯发登录3.benniandubeichufaqingkuang。fenbiepilugongsihezhongcengyishangguanlirenyuanjieshougejizhengfuguanlibumenjianchabingbeichufadejilu。

4.pinyong、genghuanhuijishishiwusuoqingkuang。ruoyougenghuanhuijishishiwusuode,yingshuominggenghuanliyouheyiju,bingpilubenniandushenjishoufei(zhumingshifouhanchalvfeideng)qingkuang。

5.gongsigaojiguanlirenyuangongzi(hangezhongjintie、butiedeng)、jiangjinfenpeiqingkuang,yijigongsizhiyuanpingjungongzishuiping。

6.qitazhongdashixiangshuoming。