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1、合并工作底稿样板 P公司合并工作底稿20×7年12月31日项目（利润表项目） 一、营业收入减营业成本营业税金及附加销售费用管理费用财务费用资产减值损失加公允价值变动收益投资收益 二、营业利润加营业外收入减营业外支出 三、利润总额减所得税费用 四、净利润少数股东损益归属于母公司股东损益（所有者权益变动表的部分） 一、年初未分配利润 二、本年增减变动金额 三、利润分配 1、提取盈余公积 2、对股东的分配 四、年末未分配利润（转下）（资产负债表项目）流动资产货币资金交易性金融资产应收账款存货流动资产合计非流动资产长
2、期股权投资固定资产商誉非流动资产合计资产总计流动负债应付账款应付职工薪酬流动负债合计非流动负债应付债券长期借款非流动负债合计负债合计股东权益股本资本公积盈余公积未分配利润（承上）股东权益合计少数股东权益母公司500,000300,00030,00022,00035,0007,0001,40000104,6000600104,00026,00078,000子公司240,000163,60014,40017,50013,xx,1002,000030028,500050028,0007,00021,000合计金额740,000463,6
3、0044,40039,50048,xx,1003,4000300133,10001,100132,00033,00099,00025,9005,10030,40025,90030,40020,40025,90020,40030,4005,00050010,000调整与抵消分录借方贷方合并金额740,000453,60044,40039,50053,xx,6003,4000300137,60001,100136,50033,000103,5005,10098,4005,00013,00018,00013,0005,0007,8002
4、5,00050,xx,100031,9009,90025,00082,10080,4002,10068,9007,80025,00070,60062,00044,000179,000192,000477,000212,000704,0000916,0001,393,000154,00060,000214,000086,00086,000300,000200,000600,000242,80050,xx,093,00017,00052,00098,000145,000312,0000108,0000108,000420,00021,
5、0008,00029,000160,0000160,000189,00050,00040,000109,10031,900231,00079,00096,000277,000337,000789,000212,000812,00001,024,0001,813,000175,00068,000243,000160,00086,000246,000489,000250,000640,000351,90082,1001,324,0004,0004,00050,00084,000109,10080,400323,50068,900112
6、,90055,90044,00050050004,000050010,00010,00020,40050,0008,80079,xx9,xx37,400247,40010,00010,000232,4005,00079,00096,000277,000337,000789,0000857,0008,800865,8001,654,800175,00068,000243,000156,50086,000242,500485,500200,000600,000242,80070,6001,113,40055,900负债和股东权益合计1
7、,393,0000420,00001,813,0000327,500169,3001,654,8000。 内容仅供参考
