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                2008-11-1
                ZHUYM




                   ZHUYM    ,


2008   11   1                          1
2008   11   1   2
2008   11   1   3
1




2008   11   1       4
…




                    [   ]




2008   11   1               5
2




2008   11   1       6
…
                4   +   3   =7


                                     ,



                                     ,
                                         !




2008   11   1                                7
,


                    2007
                           :
                                1,744   181,122
                                1,095    14,543
                                  547    -4,390
                                  628   -38,732
                                1,725
                                2,655   148,883
                                  631
                                  634   185,977
                                2,021   -37,094
                                  935     7,731
                                 -713    -1,760
                                   40    -5,593
                                  214      694
                               36.06%   -23.97%
                               31.37%    -2.42%
                               41.68%    2.83%

2008   11   1                                     8
2007
            :

                     ,
                              ,

                                  ,


                    1,744             181,122
                    1,095              14,543           ,

                     547               -4,390   ,
                     628              -38,732       ,

                    2,655             148,883
                     634              185,977
                    2,021             -37,094
                     935                7,731
                    -713               -1,760
                         40            -5,593
                     214                 694


2008   11       1                                           9
:   :   :




2008   11   1               10
:                       _

                           ,                   ,                   ,


                                                                       918
           1
                                                             802                 2
                       ,
                                                                                     ,
       ,


                                         569       572
                               496




                                                                                         4
           3                   2007_3Q   2007_4Q   2008_1Q   2008_2Q   2008_3Q


                   ,




2008   11      1                                                                             11
:   _



                :




2008   11   1               12
:                          _


                                                            12
                                  ,
                                  12        ,       ,
                                                        1   1    1   31                      12   31




                                                                          12        11
            1.           12   ,        12
                                                                                    1
            2.                ,
                     ,                      1


                                                                               12        1


                                                                                         1


2008   11        1                                                                                     13
:                            _


                         (   A             (       B
                        )                 )            (   )
                      1000              1000


       4000                      1000                  (   )



                                        1000




2008    11    1                                                14
:




            10000       - 10,000
                                         0                 0         0
                                    10,000                 0    10,000
                                         0           -10,000   -10,000
                          +10,000   10,000           -10,000         0



                                     +           =



                                         =   +




2008   11   1                                                            15
:


                                    0

                                                        4
                                            1
                    2                           :
                                                        6

                        3
                                5


                            4
                                                                7




       0                                            1
       2                                3
       4
       6                                                    0
       7

2008       11   1                                                   16
:              1_

                                                      -10,000
                                                       5,000
                                                       5,000
                                                  :


                                                           0    0




            1   2008-10-1              5   5000

                                5000
                            -   5000
                                5000



2008   11   1                                                       17
:                2_

                                                           -10,000
                                                            5,000
                                                            5,000
                                                :


                                                                0    0




            2   2008-10-5       5000      100       5000

                            -      5000
                            -      5000




2008   11   1                                                            18
:   3_

                                            -10,000
                                            +10,000
                                              5,000
                                             -5,000
                                             5,000
                                :


                                             5,000    0




                                    10,000
                                    5,000


                                    5,000
            1           10000

                    10,000
                    10,000
                    5,000
                    5,000

2008   11   1                                             19
:         4_

                                        -10,000
                                        +10,000
                                             5,000
                                            -5,000
                                            5,000
                               :            -100


                                            5,000    0




                                   10,000
                                    5,000
                                     100
                                   5,000
            1


                    100
                    100



2008   11   1                                            20
:   5_

                                      -10,000
                                      +10,000
                                        5,000
                                       -5,000
                                       5,000
                         :             -100
                                                4,900
                                      4,900     4,900




                             10,000
                              5,000
                               100
                             4,900




                                        4900




2008   11   1                                           21
:                    1




                                0
                                0
                             5,000
        :                     -100
                                         4,900
                             4,900       4,900




                    10,000
                     5,000
                      100
                    5,000


2008   11   1                                    22
:                             2



                                0
                                0
                             5,000
        :                     -100
                                                  4,900
                             4,900                4,900




                    10,000
                                         1
                     5,000
                      100
                                                                 1
                    4,900

                                             SNDA         0.33
                                             GA           0.12           ,
                                     (                               )

2008   11   1                                                                23
:                               3
                               –


       12



                                                      ,
   1   1    1   31                          12   31




                     12            11                 ,
                                   1




                          12            1


                                        1




2008   11   1                                             24
:                  4


                                100              0
                                                 100




                                100              0+100
                                +100             100+100
                                +100




                >
                >       >
                        >   >
                            >




                                           200
                                           100
                                           100

2008   11   1                                              25
4




2008   11   1       26
200
                100
                100




                      IFRS

                      US GAAP

                      PRC

2008   11   1                   27
2008   11   1   28
5




2008   11   1       29
1.



        2.
                            IPOD
                     APPL


        3.




2008   11        1                 30
_




2008   11   1       31
END




2008   11   1         32

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五分钟告诉你会计是什么

  • 1. V1.0 2008-11-1 ZHUYM ZHUYM , 2008 11 1 1
  • 2. 2008 11 1 2
  • 3. 2008 11 1 3
  • 4. 1 2008 11 1 4
  • 5. [ ] 2008 11 1 5
  • 6. 2 2008 11 1 6
  • 7. 4 + 3 =7 , , ! 2008 11 1 7
  • 8. , 2007 : 1,744 181,122 1,095 14,543 547 -4,390 628 -38,732 1,725 2,655 148,883 631 634 185,977 2,021 -37,094 935 7,731 -713 -1,760 40 -5,593 214 694 36.06% -23.97% 31.37% -2.42% 41.68% 2.83% 2008 11 1 8
  • 9. 2007 : , , , 1,744 181,122 1,095 14,543 , 547 -4,390 , 628 -38,732 , 2,655 148,883 634 185,977 2,021 -37,094 935 7,731 -713 -1,760 40 -5,593 214 694 2008 11 1 9
  • 10. : : : 2008 11 1 10
  • 11. : _ , , , 918 1 802 2 , , , 569 572 496 4 3 2007_3Q 2007_4Q 2008_1Q 2008_2Q 2008_3Q , 2008 11 1 11
  • 12. : _ : 2008 11 1 12
  • 13. : _ 12 , 12 , , 1 1 1 31 12 31 12 11 1. 12 , 12 1 2. , , 1 12 1 1 2008 11 1 13
  • 14. : _ ( A ( B ) ) ( ) 1000 1000 4000 1000 ( ) 1000 2008 11 1 14
  • 15. : 10000 - 10,000 0 0 0 10,000 0 10,000 0 -10,000 -10,000 +10,000 10,000 -10,000 0 + = = + 2008 11 1 15
  • 16. : 0 4 1 2 : 6 3 5 4 7 0 1 2 3 4 6 0 7 2008 11 1 16
  • 17. : 1_ -10,000 5,000 5,000 : 0 0 1 2008-10-1 5 5000 5000 - 5000 5000 2008 11 1 17
  • 18. : 2_ -10,000 5,000 5,000 : 0 0 2 2008-10-5 5000 100 5000 - 5000 - 5000 2008 11 1 18
  • 19. : 3_ -10,000 +10,000 5,000 -5,000 5,000 : 5,000 0 10,000 5,000 5,000 1 10000 10,000 10,000 5,000 5,000 2008 11 1 19
  • 20. : 4_ -10,000 +10,000 5,000 -5,000 5,000 : -100 5,000 0 10,000 5,000 100 5,000 1 100 100 2008 11 1 20
  • 21. : 5_ -10,000 +10,000 5,000 -5,000 5,000 : -100 4,900 4,900 4,900 10,000 5,000 100 4,900 4900 2008 11 1 21
  • 22. : 1 0 0 5,000 : -100 4,900 4,900 4,900 10,000 5,000 100 5,000 2008 11 1 22
  • 23. : 2 0 0 5,000 : -100 4,900 4,900 4,900 10,000 1 5,000 100 1 4,900 SNDA 0.33 GA 0.12 , ( ) 2008 11 1 23
  • 24. : 3 – 12 , 1 1 1 31 12 31 12 11 , 1 12 1 1 2008 11 1 24
  • 25. : 4 100 0 100 100 0+100 +100 100+100 +100 > > > > > > 200 100 100 2008 11 1 25
  • 26. 4 2008 11 1 26
  • 27. 200 100 100 IFRS US GAAP PRC 2008 11 1 27
  • 28. 2008 11 1 28
  • 29. 5 2008 11 1 29
  • 30. 1. 2. IPOD APPL 3. 2008 11 1 30
  • 31. _ 2008 11 1 31
  • 32. END 2008 11 1 32