誉衡药业:2010年年度审计报告_白云山(600332)_公告正文_财经

    证券代码:002437     股约分:誉衡药房的  公报编号:2011-022

查帐报告2011第一千个的零六十七

哈尔滨宇恒药房感兴趣的事有限公司整体股票设想者

我 们 审 计 了 后 附 的 哈 尔 滨 誉 衡 药 业 股 份 有 限 公 司( 以 下 简 称“ 誉 衡 药 业 公 司 ”)

财 务 报 表 ,包 括 2010 年 12 月 31 日 的 资 产 负 债 表 及 合 并 资 产 负 债 表 ,2010 年 度 的

留边表和兼并留边表、现钞流量表和兼并现钞流量表、专有的权利转换与兼并

专有的权利转换与决算表脚注。

一、决算表的经纪妨碍

根本原则进取心报告标准,鱼鳍的预备。这种

函数包孕:(1)设计、 实 施 和 维 护 与 财 务 报 表 编 制 相 关 的 内 部 控 制 ,为了编制决算表

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)

构想出有理的报告观察。

二、注册报告师妨碍

人们的妨碍是对决算表B求婚审计视图。。人们尾随

中国注册报告师审计原则已初见迹象。中国注册报告师审计原则的提出要求

人们持续职业道德。,测算表和实行审计工作,确保心不在焉填塞做错。

吸引有理的干杯。

审计触及实行审计顺序。,吸引与财务薪水和颁布使担忧的审计舵角指示器。

审计顺序的选择安宁注册报告师的断定。,包孕欺诈或误审形成的决算表。

重做错报风险评价。停止风险评价时,人们思索在内侧地决算表。

部把持,设计独特的的审计顺序。,但目标的找错误对在内侧地把持的有效性停止评论。。审

它还包孕对报告保险单独特的性的评价。,又

评价决算表的总体表述。

人们信任,人们吸引的审计舵角指示器是直接地的。、独特的的,它为审计视图的释放令布置了根据。

础。

三、审计视图

人们以为,宇珩药房公司决算表已编制结束,在所

有 重 大 方 面 公 允 反 映 了 誉 衡 药 业 公 司 2010 年 12 月 31 日 的 财 务 状 况 以 及 2010 年

经纪效果和现钞流量。

利7-amino-1报告师事务所                           中国注册报告师

有限妨碍公司

中国注册报告师

中 国 北 京                             二〇一年纪febrero二月二十日

总公司财务状况表

编制单位:哈尔滨誉衡药房的感兴趣的事有限公司           2010 年 12 月 31 日                  单位:人民币元

资      产             脚注               腊尽冬残剩余的                年终剩余的

在行动资金:

货币资金                                                 1,431,088,          52,136,

市性财政融资

应收票据票据                                                          300,         300,

应收票据信用十、1                   17,498,

专款款子                                                   139,386,          62,309,

应收票据利钱

应收票据股息

及其他应收票据信用十、2                   55,929,          53,590,

存货                                                        26,291,          23,378,

年纪内期满的非在行动资金

及其他在行动资金

在行动资金求教于                                  1,670,494,         191,714,

非在行动资金:

可供提供需求财政融资

设想至期满封锁

一世纪一次的应收票据款

一世纪一次的股权封锁十、3                  177,482,          78,713,

封锁性现实性

固定资产                                                   214,719,         109,814,

在建工程                                                    30,810,           1,815,

工程物质

固定资产整理

丰产性生物质产

油气资产

无形资产                                                    25,045,          16,811,

开拓还债                                                     6,458,           2,834,

好感

一世纪一次的递延费                                                 1,315,           1,161,

递延所得税资产                                                     14,              2,

及其他非在行动资金

非在行动资金求教于                                  455,846,         211,153,

资产一共                                   2,126,341,         402,867,

总公司财务状况表(续)

编制单位:哈尔滨誉衡药房的感兴趣的事有限公司             2010 年 12 月 31 日               单位:人民币元

拉账和专有的权利(或股票设想者权利)           脚注                         腊尽冬残剩余的         年终剩余的

在行动拉账:

短期专款                                                                      –    92,000,

市性财政拉账

周旋票据                                                                      –        50,

周旋信用                                                        11,053,       5,595,

预收款子

周旋艰难行进薪酬                                                          27,       136,

应交税务费                                                        19,405,      16,178,

周旋利钱

周旋股息

及其他周旋款                                                      21,155,      16,778,

年纪内期满的非在行动拉账

及其他在行动拉账

在行动拉账求教于                                                    51,641,     130,738,

非在行动拉账:

一世纪一次的专款

周旋使结合

一世纪一次的周旋款

专项周旋款

估计拉账

递延所得税拉账

及其他非在行动拉账

非在行动拉账求教于                                                                –                –

拉账求教于                                                        51,641,     130,738,

专有的权利(或股票设想者权利)

实收资金(或公道)                                             140,000,     105,000,

资金公积                                                     1,647,619,       4,119,

减:库存股

专项蜂巢

盈余公积                                            35,721,      23,314,

普通风险预备

未分派留边                                                     251,358,     139,695,

专有的权利求教于                                               2,074,699,     272,129,

拉账和专有的权利一共                                         2,126,341,     402,867,

总公司留边表

编制单位:哈尔滨誉衡药房的感兴趣的事有限公司              2010 年度                     单位:人民币元

项       目                    脚注         当年薪水          头年薪水

一、营业支出                                   十、4          286,684,    238,632,

减:营业本钱                                   十、4           68,858,     57,424,

营业税金及附加                                                 993,

销货费                                                     21,011,     24,322,

经纪费                                                     53,173,     27,276,

财务费                                                       656,       3,849,

资产减值费                                                     97,         -5,

加:公允看重转换支出(缩减数)

封锁支出(缩减数)十、5           -1,431,     12,903,

进入:对联营进取心和合营进取心的封锁进项                         -1,431,       -417,

二、营业留边(缩减以“-”号填列)                             140,463,    138,668,

加:营业外支出                                                  1,902,      1,178,

减:营业外还债                                                     49,         20,

进入:非在行动资金的处理或负责费

三、留边接近(缩减接近以“-”号填列)                         142,315,    139,826,

减:所得税务费                                                 18,245,     16,465,

四、净留边(净缩减以“-”号填列)                             124,070,    123,361,

五、每股进项

根本每股进项                                                                 

潮解每股进项                                                                 

六、及其他并联进项

七、并联进项接近                                              124,070,    123,361,

总公司现钞流量表

编制单位:哈尔滨誉衡药房的感兴趣的事有限公司              2010 年度                       单位:人民币元

项        目                      脚注    当年薪水          头年薪水

一、经纪发挥发生的现钞流量:

需求商品、布置工役制收到的现钞                                   320,447,    277,801,

收到的税务费复原

收到及其他与经纪发挥使担忧的现钞                                     2,343,       2,247,

经纪发挥现钞流入小计                          322,790,    280,048,

购买行为商品、接收工役制决定性的的现钞                                    59,930,     68,415,

决定性的给艰难行进又为艰难行进决定性的的现钞                                  25,053,     16,451,

决定性的的各项税务费                                                  58,574,     35,730,

决定性的及其他与经纪发挥使担忧的现钞                                    46,899,     23,787,

经纪发挥现钞开枪小计                        190,458,    144,384,

经纪发挥发生的现钞流量净总值                         132,332,    135,664,

二、封锁发挥现钞流量

撤回封锁收到的现钞                                                                             –

吸引封锁进项收到的现钞                                                              2,800,

处理或负责固定资产、从无形资产和及其他一世纪一次的资产中回收的现钞净总值

处理或负责分店及及其他营业单位收到的现钞净总值

收到及其他与封锁发挥使担忧的现钞                                                      41,950,

封锁发挥现钞流入小计                                      –    44,750,

固定资产采购与构造、无形资产和及其他一世纪一次的资产决定性的的现钞                 232,156,     60,110,

封锁决定性的的现钞                                                 100,200,     73,400,

分店及及其他事情单位决定性的的现钞净总值

决定性的及其他与封锁发挥使担忧的现钞                                                      35,000,

封锁发挥现钞开枪小计                        332,356,    168,510,

封锁发挥发生的现钞流量净总值                        -332,356,    -123,760,

三、筹资发挥发生的现钞流量:

吸取封锁收到的现钞                                            1,688,250,

吸引专款收到的现钞                                                                92,000,

从使结合发行的现钞

收到及其他与筹资发挥使担忧的现钞                                    83,384,    109,200,

筹资发挥现钞流量:小计1,771,634,   201,200,

还债债决定性的的现钞                                              92,000,     52,000,

分派股息、留边或偿付利钱决定性的的现钞                               3,694,     40,013,

决定性的及其他与筹资发挥使担忧的现钞                                    96,966,     99,186,

筹资发挥现钞开枪小计                        192,661,    191,200,

筹资发挥发生的现钞流量净总值                        1,578,973,      9,999,

四、汇率转换对现钞及现钞等价物的所有物                                 1,               

五、现钞及现钞等价物净高处额                                  1,378,951,    21,903,

加:期唧唧地叫钞及现钞等价物剩余的                                    52,136,     30,232,

六、末端的现钞及现钞等价物剩余的                                  1,431,088,    52,136,

企业家权利转换表

编制单位:哈尔滨誉衡药房的感兴趣的事有限公司                                                2010 年度                                                                             单位:人民币元

附                                                              当年薪水

物品

注     实收资金          资金公积        减:库存股       专项蜂巢        盈余公积       普通风险预备        未分派留边       所者者权利求教于

一、头年腊尽冬残剩余的                               105,000,      4,119,                                    23,314,                      139,695,     272,129,

加: 1.报告保险单更动                                                                                                                                                                   –

2.后期口误修正                                                                                                                                                              –

3.及其他                                                                                                                                                                      –

二、当年年终剩余的                               105,000,      4,119,                 –              –   23,314,                  –   139,695,     272,129,

三、当年转换量的高处或缩减(缩减–)35,000,   1,643,500,                –              –   12,407,                  –   111,663,    1,802,570,

(一)净留边                                                                                                                                          124,070,     124,070,

(二)及其他并联进项                                                                                                                                                                     –

是你这么说的嘛!(一)和(二)小计                                      –                  –                –              –               –                      124,070,     124,070,

(三)专有的入伙和缩减资金                      35,000,   1,643,500,                –              –               –                  –                 –   1,678,500,

1.   专有的入伙资金                             35,000,   1,643,500,                                                                                        1,678,500,

2.感兴趣的事决定性的编号专有的权利的薪水                                                                                                                                                        –

3.及其他                                                                                                                                                                                –

(四)留边分派                                              –                  –                –              –   12,407,                  –   -12,407,                   –

1.招致盈余公积                                                                                                    12,407,                      -12,407,                   –

2.招致普通风险预备                                                                                                                                                                    –

3.对专有的(或股票设想者)的分派                                                                                                                                                            –

4.及其他                                                                                                                                                                                –

(五)专有的权利在内侧地结转                                    –                  –                –              –               –                  –                 –                  –

1.资金公积转增加股份金(或公道)                                                                                                                                                          –

2.盈余公积转增加股份金(或公道)                                                                                                                                                          –

3.盈余公积停止缩减                                                        �

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