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*ST美尚:美尚生态景观股份有限公司关于会计差错更正专项说明的公告 下载公告
公告日期:2021-08-30

证券代码:300495 证券简称:*ST美尚 公告编号:2021-100

美尚生态景观股份有限公司关于会计差错更正专项说明的公告

美尚生态景观股份有限公司(以下简称“美尚生态”或“公司”)第三届董事会第四十一次会议和第三届监事会第三十九次会议,审议通过了《关于前期会计差错更正的议案》,同意公司根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》和中国证券监督管理委员会《公开发行证券的公司信息披露编编报则第19号—财务信息的更正及相关披露》(2018年修订)等相关规定的要求,对相关会计差错事项进行更正,具体情况如下:

一、会计差错更正的原因

1、经公司自查,公司2016年收购的重庆金点园林有限公司(以下简称金点园林)存在未及时将工程项目结算差异进行结项账务处理的情况,受该事项影响,对公司前期合并财务报表的相关科目调整如下:

影响科目2016年末/2016年度2017年末/2017年度2018年末/2018年度2019年末/2019年度2020年末/2020年度
应收账款-11,762.65-14,771.94-18,322.94-26,531.72-55,374.13
应收账款坏账准备-1,563.38-1,885.13-2,267.73-2,301.14-8,568.54
预付账款-884.50
其他应收款-3,021.37
存货-15,273.20-34,808.82-45,509.46-54,300.87
合同资产-50,330.03
长期应收款-12,669.06-12,669.06
递延所得税资产-227.31-268.37-311.36-345.17-11,399.77
应付账款-6,780.73-18,342.49-23,240.18-24,870.28
其他流动负债-345.91-345.91
未分配利润-25,699.78-41,183.27-56,202.61-67,959.59-87,225.07
营业收入-3,721.33-23,032.92-26,432.69-16,654.28-16,670.77
营业成本-7,268.75-17,672.09-4,897.70-745.60
管理费用54.34
信用减值损失2,542.50
资产减值损失-416.351,881.952,313.141,005.974,277.20
所得税费用-426.15-2,162.63-2,652.75-1,005.5711,054.60

2、经公司自查重庆金点园林有限公司自收购时就存在会计差错,经公司测算后,并经国众联资产评估土地房地产估价有限公司出具国众联评报字(2021)第3-0145号商誉减值测试报告确认,因并购金点园林产生的商誉在2020年年报期末即存在明显的减值迹象,应在2020年年报全额计提商誉减值准备632,287,576.92元;同时金点园林公司预期2020年以后的年度无法产生足够的应纳税所得额,应将其2020年末的递延所得税资产113,997,744.29元予以冲回。

3、经公司自查发现银行日记账和银行流水单存在差异,主要是公司未及时披露控股股东及其关联方资金非经营性占用资金、虚构应收账款回款等情况,经核实对前期财务报表相关科目调整如下:

影响科目2016年末/2016年度2017年末/2017年度2018年末/2018年度2019年末/2019年度
货币资金-360,843,690.92-593,145,902.06-904,428,663.43-1,013,576,754.91
应收账款408,348,804.12426,485,694.15378,690,039.91266,614,907.15
其他应收款137,739,745.78539,533,296.25950,407,856.25
预付账款30,250,000.009,006,000.00
应付账款57,872,306.5612,858,362.6817,499,755.6612,484,126.84
应交税费15,776,918.9141,948,875.4341,053,482.58
其他应付款11,121,169.32200,000,000.00
财务费用3,944,461.215,817,381.049,342,214.6413,443,642.57
未分配利润-17,543,901.47-21,488,362.68-27,305,743.72-36,647,958.36

二、更正事项对财务报表的影响

1、对合并资产负债表的影响

项目2016年12月31日
调整前金额调整金额调整后金额
货币资金789,360,108.05-360,843,690.92428,516,417.13
应收账款1,219,985,753.08175,310,254.901,395,296,007.98
递延所得税资产25,682,146.9017,383,811.2243,065,958.12
资产总计4,842,814,682.07-320,881,634.654,521,933,047.42
应付账款776,475,305.4257,872,306.56834,347,611.98
其他应付款300,841,746.5111,121,169.32311,962,915.83
负债合计2,236,684,513.9568,993,475.882,305,677,989.83
盈余公积46,863,662.32-13,287,732.5633,575,929.76
未分配利润542,454,187.98-376,587,377.97165,866,810.01
归属于母公司的股东权益合计2,604,670,442.71-389,875,110.532,214,795,332.18

续表

项目2017年12月31日
调整前金额调整金额调整后金额
货币资金1,344,474,386.80-593,145,902.06751,328,484.74
应收账款1,849,211,670.4891,947,097.171,941,158,767.65
其他应收款119,673,633.36137,739,745.78257,413,379.14
预付账款17,713,434.3630,250,000.0047,963,434.36
存货1,284,177,792.74-348,088,182.24936,089,610.50
递延所得税资产48,836,520.1428,166,883.7577,003,403.89
资产总计6,917,122,637.24-653,130,357.606,263,992,279.64
应付账款1,470,594,180.07-54,948,961.411,415,645,218.66
应交税费65,666,111.8015,776,918.9181,443,030.71
负债总计4,019,679,511.31-39,172,042.503,980,507,468.81
盈余公积54,343,734.83-20,212,564.9934,131,169.84
未分配利润783,017,543.52-593,745,750.11189,271,793.41
归属于母公司的股东权益合计2,895,955,308.76-613,958,315.102,281,996,993.66

续表

项目2018年12月31日
调整前金额调整金额调整后金额
货币资金1,451,072,119.77-904,428,663.43546,643,456.34
应收账款1,789,092,356.92-17,817,567.441,771,274,789.48
其他应收款115,656,788.88539,533,296.25655,190,085.13
预付账款27,839,171.999,006,000.0036,845,171.99
存货1,477,386,991.44-455,094,619.851,022,292,371.59
递延所得税资产58,683,554.5532,279,732.6490,963,287.19
资产总计8,202,293,509.51-923,212,415.127,279,081,094.39
应付账款1,973,865,866.56-165,925,111.931,807,940,754.63
应交税费85,519,645.7341,948,875.43127,468,521.16
负债总计4,951,517,377.93-123,976,236.504,827,541,141.43
盈余公积67,689,417.15-23,721,012.4343,968,404.72
未分配利润1,126,414,565.98-775,515,166.19350,899,399.79
归属于母公司的股东权益合计3,211,817,444.17-799,236,178.622,412,581,265.55

续表

项目2019年12月31日
调整前金额调整金额调整后金额
货币资金1,698,198,202.93-1,013,576,754.91684,621,448.02
应收账款1,849,747,481.58-52,964,526.101,796,782,955.48
其他应收款75,326,032.36950,407,856.251,025,733,888.61
存货1,576,597,800.66-543,008,709.471,033,589,091.19
长期应收款2,916,855,476.60-258,989,697.012,657,865,779.59
递延所得税资产67,277,648.4427,984,198.9595,261,847.39
资产总计9,730,067,428.13-890,147,632.308,839,919,795.83
应付帐款2,264,918,893.18-195,543,114.662,069,375,778.52
应付职工薪酬65,699,614.50-24,374,576.3141,325,038.19
应交税费87,419,296.1141,053,482.58128,472,778.69
其他应付款106,741,415.58200,000,000.00306,741,415.58
其他流动负债312,651,299.15-3,459,112.68309,192,186.47
负债合计5,372,340,168.2717,676,678.935,390,016,847.20
盈余公积79,299,037.42-22,822,837.7756,476,199.65
未分配利润1,261,609,790.96-885,001,473.47376,608,317.49
归属于母公司的股东权益合计4,318,129,859.00-907,824,311.233,410,305,547.77

续表

项目2020年12月31日
调整前金额调整金额调整后金额
应收账款1,435,688,318.96-469,586,926.88966,101,392.08
其他应收款1,077,976,727.43-30,213,669.551,047,763,057.88
合同资产1,429,876,601.38-503,300,332.79926,576,268.59
预付账款40,346,903.76-17,690,000.0022,656,903.76
商誉692,476,646.26-632,287,576.9260,189,069.34
递延所得税资产165,108,686.92-113,997,744.2951,110,942.63
资产总计9,091,223,478.49-1,767,076,250.437,324,147,228.06
应付帐款2,305,374,961.77-257,547,825.242,047,827,136.53
应交税费179,102,577.32-36,449,701.09142,652,876.23
其他流动负债308,585,574.92-3,459,112.68305,126,462.24
负债总计5,223,570,282.91-297,456,639.014,926,113,643.90
盈余公积62,551,970.691,272,302.7363,824,273.42
未分配利润731,310,547.13-1,470,891,914.16-739,581,367.03
归属于母公司的股东权益合计3,814,585,348.19-1,469,619,611.422,344,965,736.77

2、对母公司资产负债表的影响

项目2016年12月31日
调整前金额调整金额调整后金额
货币资金568,930,892.46-360,843,690.92208,087,201.54
应收账款257,358,457.09277,302,965.30534,661,422.39
递延所得税资产5,290,172.1119,656,875.8224,947,047.93
资产总计3,782,296,736.92-63,883,849.803,718,412,887.12
应付账款350,004,505.5257,872,306.56407,876,812.08
其他应付款180,750,158.1511,121,169.32191,871,327.47
负债合计1,251,833,881.2868,993,475.881,320,827,357.16
盈余公积46,863,662.32-13,287,732.5633,575,929.76
未分配利润466,655,797.68-119,589,593.12347,066,204.56
股东权益合计2,530,462,855.64-132,877,325.682,397,585,529.96

续表

项目2017年12月31日
调整前金额调整金额调整后金额
货币资金990,469,982.30-593,145,902.06397,324,080.24
应收账款561,101,157.94220,815,216.29781,916,374.23
其他应收款30,918,551.38137,739,745.78168,658,297.16
预付账款16,460,825.1530,250,000.0046,710,825.15
递延所得税资产15,471,563.2330,850,571.6846,322,134.91
资产总计4,541,843,857.99-173,490,368.314,368,353,489.68
应付账款431,093,431.7412,858,362.68443,951,794.42
应交税费21,695,152.2415,776,918.9137,472,071.15
负债总计1,928,905,305.0428,635,281.591,957,540,586.63
盈余公积54,343,734.83-20,212,564.9934,131,169.84
未分配利润497,902,872.52-181,913,084.92315,989,787.60
股东权益合计2,612,938,552.95-202,125,649.902,410,812,903.05

续表

项目2018年12月31日
调整前金额调整金额调整后金额
货币资金1,240,574,781.20-904,428,663.43336,146,117.77
应收账款628,364,241.47142,734,550.48771,098,791.95
其他应收款100,526,684.82539,533,296.25640,059,981.07
预付账款14,398,571.149,006,000.0023,404,571.14
递延所得税资产13,285,571.5735,393,323.4148,678,894.98
资产总计5,650,469,478.18-177,761,493.295,472,707,984.89
应付账款769,259,038.9517,499,755.66786,758,794.61
应交税费283,019.5641,948,875.4342,231,894.99
负债总计2,975,145,514.9559,448,631.093,034,594,146.04
盈余公积67,689,417.15-23,721,012.4343,968,404.72
未分配利润587,974,482.30-213,489,111.94374,485,370.36
股东权益合计2,675,323,963.23-237,210,124.382,438,113,838.85

续表

项目2019年12月31日
调整前金额调整金额调整后金额
货币资金1,569,476,658.05-1,013,576,754.91555,899,903.14
应收账款844,526,475.78189,341,332.311,033,867,808.09
其他应收款29,866,353.83950,407,856.25980,274,210.08
长期应收款1,712,518,003.82-132,299,103.731,580,218,900.09
递延所得税资产17,560,405.0831,435,901.7948,996,306.87
资产总计7,230,478,468.6825,309,231.717,255,787,700.39
应付帐款1,045,020,851.7736,858,703.151,081,879,554.92
应付职工薪酬33,210,193.42-24,374,576.318,835,617.11
应交税费9,051,277.3641,053,482.5850,104,759.94
其他应付款390,967,466.62200,000,000.00590,967,466.62
负债总计3,546,834,717.03253,537,609.423,800,372,326.45
盈余公积79,299,037.42-22,822,837.7756,476,199.65
未分配利润625,031,915.94-205,405,539.95419,626,375.99
股东权益合计3,683,643,751.65-228,228,377.713,455,415,373.94

续表

项目2020年12月31日
调整前金额调整金额调整后金额
应交税费105,634,745.16-14,002,817.7991,631,927.37
负债总计4,088,182,833.14-14,002,817.794,074,180,015.35
盈余公积62,551,970.691,272,302.7363,824,273.42
未分配利润437,291,712.0212,730,515.06450,022,227.08
股东权益合计3,479,156,481.0014,002,817.793,493,159,298.79

3、对合并利润表的影响

项目2016年度
调整前金额调整金额调整后金额
营业收入1,054,893,316.19-37,213,323.041,017,679,993.15
管理费用83,220,004.30543,396.2383,763,400.53
财务费用582,091.193,944,461.214,526,552.40
资产减值损失1,296,996.5353,960,178.9552,663,182.42
利润总额247,473,951.01-95,661,359.43151,812,591.58
所得税费用38,572,869.96-12,980,008.5525,592,861.41
归属于母公司的净利润208,988,868.01-82,681,350.87126,307,517.14

续表

项目2017年度
调整前金额调整金额调整后金额
营业收入2,303,651,536.77-230,329,211.172,073,322,325.60
营业成本1,675,361,647.39-72,687,465.271,602,674,182.12
财务费用39,666,396.875,817,381.0445,483,777.91
资产减值损失112,359,546.6893,444,104.16205,803,650.84
利润总额343,246,787.97-256,903,231.1086,343,556.87
所得税费用59,101,690.45-32,820,026.5326,281,663.92
归属于母公司的净利润284,145,097.52-224,083,204.5760,033,801.19

续表

项目2018年度
调整前金额调整金额调整后金额
营业收入2,298,868,545.31-264,326,907.492,034,541,637.82
营业成本1,511,261,411.75-110,737,402.311,400,524,009.44
财务费用94,411,057.809,342,214.64103,753,272.44
资产减值损失149,274,471.1653,416,381.16202,690,852.32
利润总额459,280,628.57-216,348,100.97242,932,527.60
所得税费用72,527,522.43-31,070,237.4541,457,284.98
归属于母公司的净利润386,782,235.90-185,277,863.52201,504,372.38

续表

项目2019年度
调整前金额调整金额调整后金额
营业收入1,945,444,966.30-166,542,797.831,778,902,168.47
营业成本1,284,445,414.28-48,976,950.231,235,468,464.05
财务费用94,661,804.5613,443,642.57108,105,447.13
信用减值损失(损失以“-”号填列)-83,065,786.5222,227,445.30-60,838,341.22
资产减值损失(损失以“-”号填列)-39,975,151.81-5,904,378.40-45,879,530.21
利润总额264,872,488.09-114,686,423.26150,186,064.83
所得税费用49,999,780.59-6,098,290.6543,901,489.94
归属于母公司的净利润214,872,707.50-108,588,132.61105,645,861.44

续表

项目2020年度
调整前金额调整金额调整后金额
营业收入1,341,317,036.29-161,917,206.401,179,399,829.89
营业成本918,436,124.83-7,456,007.47910,980,117.36
信用减值损失(损失以“-”号填列)-204,832,328.3223,894,022.97-180,938,305.35
资产减值损失(损失以“-”号填列)34,954,899.94-592,395,527.13-557,440,627.19
利润总额8,409,855.57-722,962,703.09-714,552,847.52
所得税费用16,415,617.24110,546,041.45126,961,658.69
归属于母公司的净利润-5,696,255.63-833,508,744.54-839,205,000.17

4、对母公司利润表的影响

项目2016年度
调整前金额调整金额调整后金额
财务费用-7,303,734.033,944,461.21-3,359,272.82
资产减值损失58,123,663.0058,123,663.00
利润总额159,186,972.82-62,068,124.2197,118,848.61
所得税费用24,050,349.61-8,718,549.4515,331,800.16
净利润135,136,623.21-53,349,574.7681,787,048.45

续表

项目2017年度
调整前金额调整金额调整后金额
财务费用-2,025,736.955,817,381.043,791,644.09
资产减值损失18,315,548.9074,624,639.0492,940,187.94
利润总额95,579,058.02-80,442,020.0815,137,037.94
所得税费用20,778,332.96-11,193,695.869,584,637.10
净利润74,800,725.06-69,248,324.235,552,400.83

续表

项目2018年度
调整前金额调整金额调整后金额
财务费用37,352,273.629,342,214.6446,694,488.26
资产减值损失22,087,719.6530,285,011.5752,372,731.22
利润总额150,800,697.42-39,627,226.21111,173,471.21
所得税费用17,343,874.20-4,542,751.7412,801,122.46
净利润133,456,823.22-35,084,474.4798,372,348.75

续表

项目2019年度
调整前金额调整金额调整后金额
财务费用43,575,848.2613,443,642.5757,019,490.83
资产减值损失(损失以“-”号填列)-51,804,784.5926,382,810.86-25,421,973.73
利润总额140,822,264.2412,939,168.29153,761,432.53
所得税费用24,726,061.533,957,421.6328,683,483.16
净利润116,096,202.718,981,746.66125,077,949.37

4、对合并现金流量表的影响

项目2016年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金363,383,805.49-10,131,108.27353,252,697.22
经营活动现金流入小计381,767,477.70-10,131,108.27371,636,369.43
购买商品、接受劳务支付的现金309,358,706.62-815,527.95308,543,178.67
支付的各项税费56,965,490.80-11,421,582.4545,543,908.35
支付其他与经营活动有关的现金84,421,362.192,550,273.3586,971,635.54
经营活动现金流出小计566,172,243.13-9,686,837.05556,485,406.08
经营活动产生的现金流量净额-184,404,765.43-444,271.22-184,849,036.65
收到其他与筹资活动有关的现金107,448,457.56107,448,457.56
筹资活动现金流入小计1,734,250,257.90107,448,457.561,841,698,715.46
筹资活动产生的现金流量净额846,607,918.89107,448,457.56954,056,376.45
五、现金及现金等价物净增加额-57,582,911.82107,004,186.3449,421,274.52
加:期初现金及现金等价物余额811,894,728.37-467,847,877.26344,046,851.11
六、期末现金及现金等价物余额754,311,816.55-360,843,690.92393,468,125.63

续表

项目2017年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金1,146,411,708.46-84,101,890.031,062,309,818.43
经营活动现金流入小计1,181,370,987.88-84,101,890.031,097,269,097.85
购买商品、接受劳务支付的现金994,689,202.635,642,582.351,000,331,784.98
支付的各项税费93,080,288.99-15,776,918.9177,303,370.08
支付其他与经营活动有关的现金100,884,711.0712,492,427.12113,377,138.19
经营活动现金流出小计1,377,755,509.552,358,090.561,380,113,600.11
经营活动产生的现金流量净额-196,384,521.67-86,459,980.59-282,844,502.26
支付其他与筹资活动有关的现金43,825,316.97145,842,230.55189,667,547.52
筹资活动现金流出小计886,256,167.69145,842,230.551,032,098,398.24
筹资活动产生的现金流量净额868,959,313.18-145,842,230.55723,117,082.63
五、现金及现金等价物净增加额551,728,659.67-232,302,211.14319,426,448.53
加:期初现金及现金等价物余额754,311,816.55-360,843,690.92393,468,125.63
六、期末现金及现金等价物余额1,306,040,476.22-593,145,902.06712,894,574.16

续表

项目2018年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金1,201,480,316.98-44,830,728.031,156,649,588.95
经营活动现金流入小计1,241,091,231.84-44,830,728.031,196,260,503.81
购买商品、接受劳务支付的现金710,997,432.31-56,510,921.22654,486,511.09
支付的各项税费103,687,750.88-26,171,956.5277,515,794.36
支付其他与经营活动有关的现金92,646,869.079,343,102.74101,989,971.81
经营活动现金流出小计1,077,522,554.64-73,339,775.001,004,182,779.64
经营活动产生的现金流量净额163,568,677.2028,509,046.97192,077,724.17
支付其他与筹资活动有关的现金335,724,199.37339,791,808.34675,516,007.71
筹资活动现金流出小计1,858,523,633.56339,791,808.342,198,315,441.90
筹资活动产生的现金流量净额26,776,139.44-339,791,808.34-313,015,668.90
五、现金及现金等价物净增加额-41,783,157.81-311,282,761.37-353,065,919.18
加:期初现金及现金等价物余额1,306,040,476.22-593,145,902.06712,894,574.16
六、期末现金及现金等价物余额1,264,257,318.41-904,428,663.43359,828,654.98

续表

项目2019年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金788,255,070.22-20,499,716.02767,755,354.20
经营活动现金流入小计871,319,444.69-20,499,716.02850,819,728.67
购买商品、接受劳务支付的现金795,453,027.39-136,966,106.32658,486,921.07
支付的各项税费83,972,753.33895,392.8584,868,146.18
支付其他与经营活动有关的现金83,837,991.8613,444,528.9397,282,520.79
经营活动现金流出小计1,130,950,436.44-122,626,184.541,008,324,251.90
经营活动产生的现金流量净额-259,630,991.75102,126,468.52-157,504,523.23
收到其他与筹资活动有关的现金187,940,000.00200,000,000.00387,940,000.00
筹资活动现金流入小计2,854,396,894.67200,000,000.003,054,396,894.67
支付其他与筹资活动有关的现金411,415,476.84411,274,560.00822,690,036.84
筹资活动现金流出小计2,088,223,990.49411,274,560.002,499,498,550.49
筹资活动产生的现金流量净额766,172,904.18-211,274,560.00554,898,344.18
五、现金及现金等价物净增加额201,669,567.80-109,148,091.4892,521,476.32
加:期初现金及现金等价物余额1,264,257,318.41-904,428,663.43359,828,654.98
六、期末现金及现金等价物余额1,465,926,886.21-1,013,576,754.91452,350,131.30

6、对母公司现金流量表的影响

项目2016年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金242,992,796.55-10,131,108.27232,861,688.28
经营活动现金流入小计348,074,144.31-10,131,108.27337,943,036.04
购买商品、接受劳务支付的现金219,649,555.44-815,527.95218,834,027.49
支付的各项税费34,591,608.84-11,421,582.4523,170,026.39
支付其他与经营活动有关的现金58,142,243.162,550,273.3560,692,516.51
经营活动现金流出小计407,843,912.71-9,686,837.05398,157,075.66
经营活动产生的现金流量净额-59,769,768.40-444,271.22-60,214,039.62
收到其他与筹资活动有关的现金107,448,457.56107,448,457.56
筹资活动现金流入小计1,504,750,257.90107,448,457.561,612,198,715.46
筹资活动产生的现金流量净额858,486,966.48107,448,457.56965,935,424.04
五、现金及现金等价物净增加额-205,775,332.69107,004,186.34-98,771,146.35
加:期初现金及现金等价物余额774,665,993.97-467,847,877.26306,818,116.71
六、期末现金及现金等价物余额568,890,661.28-360,843,690.92208,046,970.36

续表

项目2017年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金296,187,358.27-84,101,890.03212,085,468.24
经营活动现金流入小计581,748,009.47-84,101,890.03497,646,119.44
购买商品、接受劳务支付的现金206,635,217.505,642,582.35212,277,799.85
支付的各项税费34,140,642.80-15,776,918.9118,363,723.89
支付其他与经营活动有关的现金322,487,759.3512,492,427.12334,980,186.47
经营活动现金流出小计634,930,372.772,358,090.56637,288,463.33
经营活动产生的现金流量净额-53,182,363.30-86,459,980.59-139,642,343.89
支付其他与筹资活动有关的现金41,551,762.02145,842,230.55187,393,992.57
筹资活动现金流出小计673,391,627.42145,842,230.55819,233,857.97
筹资活动产生的现金流量净额626,648,446.35-145,842,230.55480,806,215.80
五、现金及现金等价物净增加额413,563,089.84-232,302,211.14181,260,878.70
加:期初现金及现金等价物余额568,890,661.28-360,843,690.92208,046,970.36
六、期末现金及现金等价物余额982,453,751.12-593,145,902.06389,307,849.06

续表

项目2018年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金568,109,597.65-44,830,728.03523,278,869.62
经营活动现金流入小计1,179,512,779.04-44,830,728.031,134,682,051.01
购买商品、接受劳务支付的现金334,834,614.25-56,510,921.22278,323,693.03
支付的各项税费46,872,084.62-26,171,956.5220,700,128.10
支付其他与经营活动有关的现金408,643,565.219,343,102.74417,986,667.95
经营活动现金流出小计837,464,878.06-73,339,775.00764,125,103.06
经营活动产生的现金流量净额342,047,900.9828,509,046.97370,556,947.95
支付其他与筹资活动有关的现金11,420,496.87339,791,808.34351,212,305.21
筹资活动现金流出小计882,288,704.13339,791,808.341,222,080,512.47
筹资活动产生的现金流量净额215,096,308.87-339,791,808.34-124,695,499.47
五、现金及现金等价物净增加额145,253,262.92-311,282,761.37-166,029,498.45
加:期初现金及现金等价物余额982,453,751.12-593,145,902.06389,307,849.06
六、期末现金及现金等价物余额1,127,707,014.04-904,428,663.43223,278,350.61

续表

项目2019年度
调整前金额调整金额调整后金额
销售商品、提供劳务收到的现金682,931,830.49-20,499,716.02662,432,114.47
经营活动现金流入小计988,677,260.42-20,499,716.02968,177,544.40
购买商品、接受劳务支付的现金686,291,155.60-136,966,106.32549,325,049.28
支付的各项税费24,591,896.34895,392.8525,487,289.19
支付其他与经营活动有关的现金171,729,061.8313,444,528.93185,173,590.76
经营活动现金流出小计942,128,026.11-122,626,184.54819,501,841.57
经营活动产生的现金流量净额46,549,234.31102,126,468.52148,675,702.83
收到其他与筹资活动有关的现金200,000,000.00200,000,000.00
筹资活动现金流入小计1,921,957,053.43200,000,000.002,121,957,053.43
支付其他与筹资活动有关的现金6,239,614.00411,274,560.00417,514,174.00
筹资活动现金流出小计1,196,331,618.82411,274,560.001,607,606,178.82
筹资活动产生的现金流量净额725,625,434.61-211,274,560.00514,350,874.61
五、现金及现金等价物净增加额270,243,756.22-109,148,091.48161,095,664.74
加:期初现金及现金等价物余额1,127,707,014.04-904,428,663.43223,278,350.61
六、期末现金及现金等价物余额1,397,950,770.26-1,013,576,754.91384,374,015.35

三、董事会、独立董事、监事会及中介机构对更正事项的相关意见

1、董事会意见

董事会认为:本次会计差错更正符合《企业会计准则第28号——会计政策、会计估计变更和差错更正》及《公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露》的相关规定。更正后的财务数据及财务报表能够反映公司实际经营情况及财务状况。因此,董事会同意本次会计差错更正事项。

2、独立董事意见

独立董事认为:公司本次对2020年、2019年、2018年、2017年、2016年的财务报表会计差错进行更正符合《企业会计准则第28号--会计政策、会计估计变更及差错更正》及《公开发行证券的公司信息披露编报规则第19号--财务信息、的更正及相关披露》等有关规定,更正后的财务数据能够更加客观、准确、真实的反应公司财务状况、经营成果。本次会计差错更正不存在损害公司及全体股东特别是中小股东利益的情形,决策程序符合相关法律、法规的规定,我们同意本次会计差错更正。

3、监事会意见

监事会认为:本次会计差错更正符合《企业会计准则第28号——会计政策、会计估计变更和差错更正》及《公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露》的相关规定。更正后的财务数据及财务报表能够反映公司实际经营情况及财务状况。监事会关于本次会计差错更正的审议和表决程序符合法律、法规以及《公司章程》等有关规定,不存在损害公司和全体股东利益的情形。因此,监事会同意本次会计差错更正。

4、中介机构意见

北京中天华茂会计师事务所(普通合伙)于2021年8月27日出具了《关于

美尚生态景观股份有限公司会计差错更正专项说明的鉴证报告》(中天华茂审字【2021】119号),具体内容详见公司同日披露在巨潮资讯网上的专项说明。

四、备查文件

1、《第三届董事会第四十一次会议决议》;

2、《第三届监事会第三十九次会议决议》;

3、《独立董事关于第三届董事会第四十一次会议相关事项的独立意见》。

美尚生态景观股份有限公司

董事会2021年8月27日


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