第八部分财务报表编制与分析1.资产负债表资产负债表会小企01表编制单位：成都光正有限责任公司2019年12月31日单位：元资产行次期末余额年初余额负债和所有者权益行次期末余额年初余额流动资产：流动负债：货币资金1360,460.58306,982.72短期借款31200,000.00230,000.00短期投资2225,150.00150,100.00应付票据32235,778.32155,778.32应收票据331,200.0020,800.00应付账款33213,678.92173,678.92应收账款4318,253.47212,168.98预收账款34130,426.46110,426.46预付账款515,682.9810,455.32应付职工薪酬35161,572.52115,564.44应收股利62,250.000应交税费36255,830.63146,267.56应收利息71500.00应付利息37其他应收款83,750.002,500.00应付利润38200,000.00存货91,197,973.61768,649.61其他应付款393,000.002,000.00其中：原材料10329,448.92219,632.61其他流动负债40在产品11361,896.33211,264.22流动负债合计411,400,286.85933,715.70库存商品12338,328.27225,552.18非流动负债：周转材料13168,300.09112,200.60长期借款42300,000.00375,000.00其他流动资产14长期应付款43流动资产合计152,154,720.641,473,156.63递延收益44非流动资产：其他非流动负债45长期债券投资1693,569.5562,379.70非流动负债合计46300,000.00375,000.00长期股权投资17150,750.00100,500.00负债合计471,700,286.851,308,715.70固定资产原价183,006,771.971,956,888.68减：累计折旧19213,993.31142,662.21固定资产账面价值202,792,778.661,814,226.47在建工程21124,039.6582,693.10工程物资22固定资产清理23生产性生物资产24所有者权益（或股东权益）：无形资产2537,500.0025,000.00实收资本（或股本）482,800,000.002,000,000.00开发支出26资本公积49150,000.00100,000.00长期待摊费用2722,500.0015,000.00盈余公积5092557.1716,424.02其他非流动资产28未分配利润51633,014.48147,816.18非流动资产合计293,221,137.862,099,799.27所有者权益（或股东权益）合计523,675,571.652,264,240.20资产总计305,375,858.503,572,955.90负债和所有者权益（或股东权益）总计535,375,858.503,572,955.902.利润表利润表会小企02表编制单位：成都光正有限责任公司2019年度单位：元项目行次本年累计金额上年金额一、营业收入13,990,000.00减：营业成本22,523,445.00营业税金及附加324,600.36其中：消费税4营业税5城市维护建设税617,220.25资源税7土地增值税8城镇土地使用税、房产税、车船税、印...
