年度审计报告

发布日期:2016-10-18 阅读量:1281次

年度报告参考内容与格式

yi、gongsigaikuang

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

(er)jianyaojieshaogongsidelishiyanbianqingkuang、zhuyaozhinengbumen,yijizhiyuanrenshuhenianling、xueli、zhichengjiegou。

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

ag捕鱼下载? (si)gongsinianbaofuzerenjilianxirendexingming、lianxidizhi、dianhua、chuanzhen、dianzixinxiangdeng。

er、jingyingqingkuang

(yi)jingjiyewuqingkuang

(er)zhuyaocaiwuzhibiao

1.caiwuzhuangkuangzhibiao

xiangmu

nianchushu

nianmoshu

zengjianbaifenbi

①zichanfuzhailv

②liudongbilv

ag捕鱼下载③jingzichanyuzhucezibendebilv

④jingzichanfengxianlv

⑤yingyunzijin

⑥zhangqitouzibili

⑦gudingzibenbilv

⑧jingdiaozhengdejingzichan




1474537628865799.jpg

zhu:③=jingzichan/zhuceziben

ag捕鱼下载④=jingdiaozhengdejingzichan/kehubaozhengjin

⑤=liudongzichan(tichuqihuozichan)-liudongfuzhai(tichuqihuofuzhai)

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

⑥=zhangqitouzi/qichuhuoqimojingzichan

ag捕鱼下载⑦=(gudingzichanjingzhi+zaijiangongcheng)/qichuhuoqimoshishouziben

⑧=jingzichan+fengxianzhunbeijin-yinianyishangzhanglingdeyingshoukuanxiang-daitanfeiyong-gudingzichanjingzhi-wuxingzichan-kaibanfeijizhangqidaitanfeiyong

2.jingyingchengguozhibiao

xiangmu

shangnianshu

bennianshu

zengjianbaifenbi

①jingzichanshouyilv

②zichanshouyilv

③yingyefeiyonglv




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

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

③=jingyingfeiyong/yingyeshouru

san、shenjiyijian

ag捕鱼下载shenjibaogaobixuyoujuyouzhengquanqihuoxiangguanyewuzigedehuijishishiwusuojiqiliangmingyishangzhixingzhengquanqihuoxiangguanyewudezhucehuijishichuju。shenjiyijianbixuyouhuijishishiwusuohezhucehuijishigaizhang、qianming(yingtijiaoshenjiyijianyuanjian,budefuyin)。gongsiyouzerenjiangzhengshibaosongzhongguozhengjianhuideniandubaogaocailiaosongcunsuopinrendehuijishishiwusuo,huijishishiwusuoyouzerenfuhegongsixiangzhongguozhengjianhuitigongdecaiwuhuijiziliao(baokuohuijibaobiaohehuijibaobiaofuzhu)shifouyuzhucehuijishiyiqianfashenjiyijiandecaiwuhuijiziliaoyizhi。

ag捕鱼下载ruozhixingshenjidehuijishiwusuoduigongsichujuleyoujieshixingshuomingwubaoliuyijian、baoliuyijian、wufabiaoshiyijianhuofoudingyijiandeshenjibaogao,gongsidongshihuiyingduixiangguanshixiangzuochuxiangxishuoming。

si、huijibaobiao

huijibaobiaodebianzhiyingzunshou《qiyehuijizhunze》、xiangguancaiwuhuijizhiduyuqitafalvfaguideguiding。

huijibaobiaobaokuogongsibaogaoniandumojiqiqianyigeniandumodebijiaoshizichanfuzhaibiao,gailiangniandudebijiaoshilirunbiao,bijiaoshilirunfenpeibiaohexianjinliuliangbiao。

wu、huijibaobiaofuzhu

huijibaobiaofuzhushicaiwubaogaobibukeshaodezuchengbufen,tabaokuosuoyouyugongsicaiwuzhuangkuang、jingyingchengguohexianjinliuliangyouguande,youzhuyubaobiaoshiyongzhegenghaodilejiehuijibaobiaodezhongyaoxinxi。gongsihuijibaobiaofuzhuzhishaoyingdangbaokuoxialieneirong:

ag捕鱼下载(yi)gongsizhuyaohuijizhengcehehuijiguji

1.huijizhidu。

2.huijiniandu。

3.jizhangbenweibi。

ag捕鱼下载4.jizhangjichuhejijiayuanze。

ag捕鱼下载5.huijibaobiaodebianzhijichu。

6.yingyebudezijinguanli、jiaoyiqingsuanyuanze。

ag捕鱼下载7.waibiyewuhesuanfangfa。shuomingfashengwaibiyewushicaiyongdezhesuanhuilv、qimoduiwaibizhanghudewaibiyuejinxingzhesuansuocaiyongdehuilv,yijihuiduichaedechulifangfa。

8.huaizhanghesuanfangfa。shuominghuaizhangdequerenbiaozhun、huaizhangzhunbeidejitifangfahebili,yijihuaizhangsunshidehuijihesuanfangfa。

9.kehubaozhengjindeguanliyuhesuanfangfa。

ag捕鱼下载10.zhiyapindeguanliyuhesuanfangfa。

11.shiwujiaogedehesuanfangfa。

12.fengxianzhunbeizichandeguanliyuhesuanfangfa。

13.jiesuanchayihesuanbanfa。fenbieanpingcangyingkuiyuchicangyingkuishuomingjiesuanchayidequerenyuhesuanfangfa。

ag捕鱼下载14.zhangqitouzihesuanfangfa。duiyuzhangqiguquantouzi,yingshuomingqijijia、shou(quan)yiquerenfangfaheguquantouzichaedetanxiaofangfa;duiyuzhangqizhaiquantouzi,yingshuomingqijijia、shouyiquerenfangfayijizhaiquantouziyijiahezhejiadetanxiaofangfa。

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

ag捕鱼下载16.zaijiangongchenghesuanfangfa,baokuolixizibenhuadehesuanfangfahezaijiangongchengjiezhuanweigudingzichandeshidian。

17.wuxingzichan、kaibanfeihezhangqidaitanfeiyongdetanxiaofangfa。

18.fengxianzhunbeijinhesuanfangfa。shuomingfengxianzhunbeijindejitifangfahejitibili,fengxiansunshidequerenbiaozhunjihesuanfangfa。

ag捕鱼下载19.shouruquerenyuanze。fenbieshuominggongsishouxufeishouruheqitayewushourudequerenfangfa。

ag捕鱼下载20.xianjindengjiawudequedingbiaozhun。shuominggongsizaibianzhixianjinliuliangbiaoshiquedingxianjindengjiawudebiaozhun。

21.ruguobennianduhuijizhengcehehuijigujifashengbiangeng,yingdangpilubiangengdeneirong、liyouhebiangengduigongsicaiwuzhuangkuanghuojingyingchengguodeyingxiangshu。

zhucehuijishiyingduigongsihuijizhengcehuohuijigujibiangengdeliyouyuyishidangguanzhu。ruguobiangengliyoubuhelihuobuchongfen,zhucehuijishibuyingdangfabiaogongsicaiwubaogaomanzuhefaxing、gongyunxingheyiguanxingyaoqiudeshenjiyijian。

(er)shuixiang

ag捕鱼下载yingpiluzhuyaoshuizhongheshuilv,ruyingyeshui、suodeshuideng。ruoyoushuifujianmiande,yingshuomingpizhunjiguan、wenhao、jianmianfudujiyouxiaoqixian。

ag捕鱼下载(san)huijibaobiaozhuyaoxiangmuzhushi

ag捕鱼下载gongsizhishaoyingpiluhuijibaobiao(huizongyingyebuyihoudehuijibaobiao)deruxiaxiangmuzhushi(rulianggeqijiandeshujubiandongfududa50%yishang,haiyingzaigaixiangmuxiamingqueshuomingzengjianbiandongdeyuanyin)。

(si)huoyoushixiang

duiyuzichanfuzhaibiaoricunzaidehuoyoushixiang(rushejisusong、zhongcaideng),yingzaihuijibaobiaofuzhuzhongshuomingxiangmudexingzhi、jinejiduibaogaoqijibaogaoqihougongsicaiwuzhuangkuanghejingyingchengguodeyingxiang。

(wu)chengnuoshixiang

ag捕鱼下载duiyuzichanfuzhaibiaoricunzaidezhongdachengnuoshixiang(ruduiwaidanbaojinedeng),yingshuomingqicunzaiqingkuang、jinejiyingxiang。

(liu)zichanfuzhaibiaorihoushixiangzhongdefeidiaozhengshixiang。

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

liu、qitazhongyaoshixiang

1.baogaoqineigudonghuihuogudongdahui、dongshihuihuiyi、jianshihuihuiyiqingkuangjianjie。

ag捕鱼下载2.gongsimingcheng、zhucedizhi、fadingdaibiaoren、dongshi、jianshijigaojiguanlirenyuanbiandongqingkuangjianjie。

3.benniandubeichufaqingkuang。fenbiepilugongsihezhongcengyishangguanlirenyuanjieshougejizhengfuguanlibumenjianchabingbeichufadejilu。

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

ag捕鱼下载5.gongsigaojiguanlirenyuangongzi(hangezhongjintie、butiedeng)、jiangjinfenpeiqingkuang,yijigongsizhiyuanpingjungongzishuiping。

ag捕鱼下载6.qitazhongdashixiangshuoming。