First, the basic situation of enterprise production and operation
(a) the main business scope and other ancillary businesses of the enterprise, and the number and professional quality of employees of the enterprise. (The consolidated statement unit shall explain the industry distribution of operating enterprises within the scope of consolidation of annual financial statements)
(2) Production and operation of this year
1, output, business volume, sales volume (export volume, import volume) and year-on-year increase or decrease of main products.
2, the impact of changes in the business environment on enterprise production and sales (operation)
3. Adjustment of business scope
4. Development and investment of new products, new technologies and new processes
(3) Information related to intellectual property that has an impact on the business of the enterprise.
(four) the estimated progress and final accounts of the development and construction projects.
(five) the problems and difficulties existing in the operation, as well as other business situations and matters that need to be disclosed.
Two. Profit realization, distribution and enterprise loss
(1) Changes in main business income
1. Main business income increased or decreased year-on-year.
2. Factors affecting the increase or decrease of main business income, including sales volume, sales price, changes in sales structure and sales of new products, as well as the types of unsalable products and inventory quantity that affect sales volume.
(B) the main factors of cost changes
Influence of raw material cost, energy cost, wage expenditure and loan interest rate adjustment on profit increase and decrease
(3) Changes in revenue and expenditure of other businesses.
If other income accounts for more than 10% of the main business income (including 10%), relevant data shall be disclosed by category.
(four) the main problems affecting other income.
1, investment income, especially the amount and reason of long-term investment loss.
2. The sources and amounts of various funds in subsidy income, and the profits after deducting subsidy income.
3. Major items and amounts that affect non-operating income and expenditure.
(5) Profit distribution
(6) For the items in the income statement, if the data in the two periods change by more than 30% (including 30%) and account for more than 10% (including 10%) of the total profit in the reporting period, the reasons shall be clearly stated.
(seven) the impact of tax adjustment on net profit, including tax and tax rate adjustment, tax rebate and other preferential policies. (to be completed by the team)
(eight) the impact of changes in accounting policies and accounting estimates on total profits.
(Impact of the implementation of the document Caishui [2004] 153)
(9) The number, loss area, total loss and year-on-year increase and decrease of loss-making enterprises are analyzed according to the following main reasons: enterprise restructuring, unsalable products, increased costs and expenses, and poor management. (to be reported by the group)
Three. Increase or decrease in capital and turnover
(A) the proportion of assets
1, asset ratio
2, accounts receivable, other receivables, inventory, long-term investment and other changes are normal, the reasons for the increase or decrease.
3, the proportion of long-term investment in owners' equity and year-on-year increase or decrease, reasons, the purchase and disposal of subsidiaries and other business units.
(2) Non-performing assets
1, the main contents of pending property damage and its treatment.
2. Contents and causes of potential losses (including policy losses and other historical potential losses)
3, according to the aging analysis of accounts receivable and other receivables for more than three years, explain the reasons for uncollectible and the treatment of bad debts.
4, long-term backlog of materials, long-term bad investment and other causes and effects.
5. Ratio of non-performing assets
(iii) Liabilities
1, the ratio of current liabilities to long-term liabilities
2. The year-on-year increase or decrease amount of long-term loans, short-term loans, accounts payable and other payables and the reasons.
3, the enterprise's ability to repay debts and financial risks.
4. Accounts payable and other payables for more than three years, main creditors and reasons for non-payment.
5. overdue loan principal and outstanding interest.
(4) Corporate debt restructuring and its impact on current profits and losses.
(5) In the items of assets, liabilities and owners' equity, if the data of two periods changes by more than 30% (including 30%) and accounts for more than 5% (including 5%) of the total assets at the reporting date, the reasons shall be clearly stated.
Four. Changes in owners' equity (or shareholders' equity) and the preservation and appreciation of state-owned capital.
(1) If the retrospective adjustment of accounting treatment affects the change of owners' equity (or shareholders' equity) at the beginning of the year, the difference between the increase and decrease and the reasons shall be explained.
(2) Changes in owners' equity (or shareholders' equity) caused by other reasons at the beginning of this year and at the end of last year, and explain the differences and reasons for the increase or decrease.
(three) the objective increase or decrease of state-owned rights and interests and the specific reasons
(four) the main operating factors of the enterprise's state-owned capital preservation and appreciation, and the situation of increasing the paid-in capital from the capital reserve fund.
5. Other matters that have a significant impact on the financial status, operating results and cash flow of the enterprise.
Six, in view of the problems existing in this year's operation and management, the specific measures to be taken to improve management and improve business performance in the new year, and the business development plan.
Xx company
Xx year Xx month Xx day