-
财务报表舞弊行为特征及预警信号综述
资产负债表
Balance
Sheet
编制单位
:
______
年
______
月
________
日
单位
:
元
Prepared by:
Month:_______Date:_______Year
Monetary
unit:_______
资产
行
年初数
期末数
负债和所有者权益
(
或股东权益
)
行次
年初数
期末数
Assets
次
Beg.
End.
Liabilities &
Owners
’
Line
Beg.
End.
Line
balance
balance
(Stockholders
’
)
equity
No.
balance
balance
No.
流动资产
:
流动负债
Current assets
Current liabilities
货币资金
短期借款
Monetary
funds
Short-term
loans
短期投资
应付票据
Short-term
investment
Notes
payable
应收票据
应付账款
Notes receivable
Accounts payable
应收股利
预收账款
Dividend
receivable
Advances from
customers
应收利息
应付工资
Interest
receivable
Accrued
payroll
应收账款
应付福利费
Accounts
receivable
Welfare expenses
payable
其他应收款
应付股利
Other receivable
Dividend payable
预付账款
应交税金
Advances to
suppliers
Taxes
payable
应收补贴款
其他应交款
Subsidies
receivable
Other
payables
存货
其他应付款
页脚内容
1
财务报表舞弊行为特征及预警信号综述
Inventories
待摊费用
Prepaid
expenses
一年内到期的长期债权投资
Long-term
debt
investment
due within a
year
其他流动资产
Other current assets
流动资产合计
Sub-total
of current assets
长期投资
:
Long-term investments:
长期股权投资
Long-term
equity investment
长期债权投资
Long-term
debt investment
长期投资合计
Sub-total
of
long
term
investment
固定资产
:
Fixed assets:
固定资产原价
Fixed
assets-cost
减
:
累计折旧
Less:
Accumulated
depreciation
固定资产净值
Fixed
assets-NBV
减
:
固定资产减值准备
Less:
Provision
for
Other amounts
payable
预提费用
Accrued expenses
预计负债
Estimated
liabilities
一年内到期的长期负债
Long-
term
liabilities
due
within
a
year
其他流动负债
Other
current liabilities
流动负债合计
Sub-total
of current liabilities
长期负债:
Long-term
liabilities
长期借款
Long-term borrowings
应付债券
Bonds
payable
长期应付款
Long-term payables
专项应付款
Special
payables
其他长期负债
Other long-term liabilities
长期负债合计
Sub-total
of long-term liabilities
页脚内容
2
财务报表舞弊行为特征及预警信号综述
impairment of fixed assets
固定资产净额
Fixed
assets-net
工程物资
Construction materials
在建工程
Construction
in progress
固定资产清理
Disposal
of fixed assets
固定资产合计
Sub-total
of fixed assets
无形资产及其他资产
Intangible and other assets
无形资产
Intangible
assets
长期待摊资产
Long-term prepayment
其他长期资产
Other
long-term assets
无形资产及其他资产合计
Sub-
total
of
intangible
and
other assets
递延税项
Deferred
taxes
递延税款贷项
Deferred tax credit
负债合计
Total
liabilities
所有者权益(或股东权益)
Owner
’
s
(Stockholders
’
) equity
实收资本(或股本)
Paid-in capital (or stock)
减:已归还投资
Less:
Investment returned
实收资本(或股本)净额
Paid-
in capital (or stock) - net
资本公积
Capital
surplus
赢余公积
Surplus reserve
其中:法定公益金
Including:
Statutory
public
welfare
fund
未分配利润
Undistributed profit
所有者权益(或股东权益)合计
Total owner
’
s
(stockholders
’
)
equity
负债和所有者权益(或股东权益)
合计
递延税项
:
Deferred taxes:
递延税款借项
Deferred
tax debit
资产总计
Total assets
页脚内容
3
财务报表舞弊行为特征及预警信号综述
Total
liabilities
(stockholders
’
)
equity
&
owner
’
s
页脚内容
4
财务报表舞弊行为特征及预警信号综述
利润表
Income
Statement
编制单位:
______
年
______
月
_______
_
日
单位
:
元
Prepared
by:
Month:
_______Date:_______Year
Monetary
unit:
RMB Yuan
项目
Item
本月数
Current
次
Line
month
No.
行
本
p>
年
累
计
数
Current
year
accumulative
一、主营业务收入
I.
Revenue from main operations
减:主营业务成本
Less:
Cost of main operations
主营业务税金及附加
Taxes
and surcharges for main operations
二、主营业务利润(亏损以“
-
”填列)
II. Profit/Loss from main
operations
加:其他业务利润(亏损以“
-
”填列)
Add:
Profit/Loss from other operations
减:营业费用
Less:
Operating expenses
管理费用
General and
administrative expenses
财务费用
Financial
expenses
三、营业利润(亏损以“
< br>-
”填列)
III.
Operating profit/loss
加:
投资收益(亏损以“
-
”填列)
Add:
Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non-operating revenue
减:营业外支出
Less:
Non-operating expenditures
四
、利润总额(亏损以“
-
”填列)
IV. Income/Loss before tax
减:所得税
Less:
Income tax
五、净利润(亏损以“
-
”填列)
V. Net
income/loss
补充资料
Supplementary
information:
项目
页脚内容
本年累计数
上年实际数
5
财务报表舞弊行为特征及预警信号综述
Item
1.
出售、处理部门或被投资单位所
得收益
Gain
on
sale
and
disposal of
a
department
or an invested
enterprise
2.
自然灾害发生的损失
Losses
arising from natural disasters
3.
会计政策变更增加(或减少)利润总额
Increase/decrease in income before tax
due
to a change in accounting
policy
4.
会计估计变更增加(或减少)利润总额
Increase/decrease in income before tax
due
to a change in accounting
estimate
5.
债务重组损失
Losses
arising from debt restructurings
6.
其他
Others
Current year
cumulative
Prior year
actual
页脚内容
6
财务报表舞弊行为特征及预警信号综述
现金流量表
Cash Flow
Statement
编制单位:
年度
单位
:
元
Prepared
by:
Period:_________
Monetary
unit:
RMB Yuan
项目
Item
一、经营活动产生的现金流量
I.
Cash flows from operating activities
销售产品、提供劳务收到的现金
Cash received from the sale of goods or
dof services
收到的税费返还
Refunds
of taxes
收到的其他与经营活动有关的现金
Other cash receipts relating to
operating activities
现金流入小计
Sub-total
of cash inflows
购买商品、接受劳务支付的现金
Cash paid for goods and
services
支付给职工及为职工支付的现金
Cash paid to and on behalf of
employees
支付的各项税费
Payments of all types of
taxes
支付的其他与经营活动有关的现金
Other cash payments relating to
operating activities
现金流出小计
Sub-total
of cash outflows
经营活动产生的现金流量净额
Net
cash flows from operating activities
二、投资活动产生的现金流量
II.
Cash flows from investing activities
收回投资所收到的现金
Cash
received from return of investments
取得投资收益所收到的现金
Cash
received from return on investment
处置固定资产、无形资产和其他长期资产所收回的现金
净额
Net cash received from the sale
of fixed assets, intangible
assets and
other long-term assets
收到的其他与投资活动有关的现金
Other cash receipts relating to
investing activities
现金流入小计
Sub-total
of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金
Cash
paid
to
acquire
fixed
assets,
intangible
assets
and
other
long-term assets
投资所支付的现金
页脚内容
行次
Line
No.
金额
Amount
7
财务报表舞弊行为特征及预警信号综述
Cash paid to acquire
investments
支付的其他与投资活动有关的现金
Other cash payment relating to
investing activities
现金流出小计
Sub-total
of cash outflows
投资活动产生的现金流量净额
Net
cash flows from investing activities
三、筹资活动产生的现金流量:
III. Cash flows from financing
activities:
吸收投资所收到的现金
Cash
received from investment by others
借款所收到的现金
Cash
received from borrowings
收到的其他与筹资活动有关的现金
Other cash receipts relating to
financing activities
现金流入小计
Sub-total
of cash inflows
偿还债务所支付的现金
Cash
payment of amounts borrowed
分配股利、利润或偿付利息所支付的现金
Cash paid for distribution of dividends
or profits and for
interest
expense
支付的其他与筹资活动有关的现金
Other cash payments relating to
financing activities
现金流出小计
Sub-total
of cash outflows
筹资活动产生的现金流量净额
Net
cash flow financing activities
四、汇率变动对现金的影响
IV.
Effect of changes in foreign exchange rate on
cash
五、现金及现金等价物净增加额
V.
Net increase in cash and cash
equivalents
补充资料
Supplementary Information
1.
将净利润调节为经营活动现金流量:
Reconciliation
of
net
income
to
cash
flows
from
operating activities
净利润
Net
income
加:计提的资产减值准备
Add:
Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortization of intangible
assets
长期待摊费用摊销
8
行次
Line
No.
金额
Amount
页脚内容
财务报表舞弊行为特征及预警信号综述
Amortization of long-term
prepayment
待摊费用减少(减:增加)
Decrease in prepaid expense (or deduct:
increase)
预提费用增加(减:减少)
Increase of accrued expenses (or
deduct: decrease)
处置固定资产、无形资
产和其他长期资产的损失(减:
收益)
Losses
on
disposal
of
fixed
assets,
intangible
assets and
other long-term
assets (or deduct: gains)
固定资产报废损失
Losses
on scrapping of fixed assets
财务费用
Financial
expenses
投资损失(减:收益)
Investments losses (or deduct:
gains)
递延税款贷项(减:借项)
Deferred tax credit (or deduct:
debit)
存货的减少(减:增加)
Decrease in inventories (or deduct:
increase)
经营性应收项目的减少(减:增加)
Decrease in operating payables (or
deduct: increase)
经营性应收项目的增加(减:减少)
Increase in operating payables (or
deduct: decrease)
其他
Other
经营活动产生的现金流量净额
Net cash flows from operating
activities
2.
不涉及现金收支的投资和筹资活动
Investing and financing activities that
do not involve cash
receipts and
payments
债务转化为资本
Conversion of debt into
capital
一年内到期的可转换公司债券
Convertible bonds to be expired within
one year
融资租入固定资产
Fixed assets under finance
lease
3.
现金及现金等价物净增加情况:
Net increase in cash and can
equivalents
现金的期末余额
Cash at
end of period
减:现金的期初余额
Less:
Cash at the beginning of the period
加:现金等价物的期末余额
Plus: Cash equivalents at the end of
the period
减:现金等价物的期初余额
Less: Cash equivalents at the beginning
of the period
现金及现金等价物净增加额
Net
increase in cash and cash equivalents
页脚内容
9
财务报表舞弊行为特征及预警信号综述
资产减值准备明细表
Statement of Provision for Impairment
of Assets
编制单位:
年度
单位
:
元
Prepared
by:
Period:_________
Monetary
unit:
RMB Yuan
项目
Item
年初余
额
Beginn
ing balance
本年增
加数
Increase
for current
year
本年转
回数
Reversal
for current
year
年末
余额
Endi
ng
balance
一、
坏
账准备合计
I. Total amounts of bad debts
provided
其中:应收账款
Including: Accounts receivable
其他应收款
Other receivables
二、
短
期投资跌价准备合计
II. Total amounts of short-term
investments write-down
provided
其中:股票投资
Including: Stock investment
债券投资
Bond
investment
三、
存
货跌价准备合计
Ⅲ
. Total amounts of
inventory
written-down
provided
其中:库存商品
Including: Goods on hand
原材料
Raw
materials
四、
长
期投资减值准备合计
Ⅳ
. Total amounts provided
for
impairment of long-term
investments
其中:长期股权投资
Including:
Long-term
equity
investment
长期债权投资
Long-term
investment
页脚内容
debt
10
财务报表舞弊行为特征及预警信号综述
项目
Item
年初余
额
Beginn
ing balance
本年增
加数
Increase
for current
year
本年转
回数
Reversal
for current
year
年末
余额
Endi
ng
balance
五、
固
定资产减值准备合计
Ⅴ
. Total amounts provided
for
impairment of fixed
assets
其中:房屋、建筑物
Including:
Buildings
structures
机器设备
Equipment
machinery
六、
无
形资产减值准备
Ⅵ
. Provision for impairment
of
intangible assets
其中:专利权
Including:
Patent
商标权
Trade marks
七、
在
建工程减值准备
Ⅶ
. Provision for impairment
of
construction in progress
八、
委
托贷款减值准备
Ⅷ
. Provision for impairment
of
designated loan
receivable
and
and
p>
注:根据财会
[2003]10
号文件规定
,此表已变动,请参见第
404-407
页。
< br>
Note:
This
statement
has
been
revised
according
to
CaiKuai
[2003]
No.
10
by
the
Ministry of Finance.
Please refer to page 404 to 407 for
details.
页脚内容
11
财务报表舞弊行为特征及预警信号综述
所有者权益(或股东权益)增减变动表
Statement of Changes in Owner’s
(Stockholder’s) Equity
编制单位:
年度
单位
:
元
Prepared
by:
Period:_________
Monetary
unit:
RMB Yuan
项目
Item
行次
Line
No.
1
2
3
本年数
Current
year
上年
数
Prior
year
一、
实
收资
本(或股本)
:
I. Paid-
in capital (or stock)
年初余额
Beginning
balance
本年增加数
Increase in the current year
其中:资本公积转入
Including:
Transfer-in
from
capital
surplus
赢余公积转入
Transfer-
in from surplus reserve
利润分配转入
Transfer-
in
from
distribution
of
profit
新增资本(或股本)
Additional capital (or
stock)
本年减少数
Decrease in the current year
年末余额
Ending
balance
二、
资
本公积:
Ⅱ
. Capital
surplus:
页脚内容
4
5
6
10
15
12
财务报表舞弊行为特征及预警信号综述
项目
Item
行次
Line
No.
16
17
18
本年数
Current
year
上年
数
Prior
year
年初余额
Beginning
balance
本年增加数
Increase in the current year
其中:资本(或股本)溢价
Including:
Premium
on
capital
(or
stock)
接受捐赠非现金资产准备
Reserve
of
donated
non-cash
assets
接受现金捐赠
Receipt of
cash donation
股权投资准备
Equity
investment reserve
拨款转入
Transfer-in
from
government
appropriations
外币资本折算差额
Foreign
currency
translation
difference
其他资本公积
Other capital surplus
本年减少数
Decrease in
the current year
其中:转增资本(或股本)
Including:
Conversion
into
capital
(or
stock)
年末余额
Ending
balance
三、
法
定和任意赢余公积:
Ⅲ
. Statutory and
discretionary surplus
reserves
年初余额
Beginning
balance
本年增加数
Increase in the current year
其中:从净利润中提取数
Including:
Amount
appropriated
from
net income
其中:法定盈余公积
页脚内容
19
20
21
22
23
capital
30
40
41
45
46
47
48
49
13
-
-
-
-
-
-
-
-
-
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