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["现金流量表工作底稿"]
["项目","期初数","调整分录",null,"期末数"]
[null,null,"借方","贷方"]
["资产负债表项目"]
["借方项目："]
["货币资金",49790,6480,null,56270]
["应收账款",15000,null,null,15000]
["存货",5460,null,7000,-1540]
["固定资产原值",12500,10000,null,22500]
["借方项目合计",82750,null,null,92230]
["贷方项目："]
["坏账准备",2500,null,null,2500]
["累计折旧",7500,null,null,7500]
["短期借款",9000,null,null,9000]
["应付账款",8500,null,2000,10500]
["应交税金",5250,null,null,5250]
["实收资本",50000,null,null,50000]
["盈余公积",null,null,1122]
["未分配利润",null,1122]
[null,0,null,7480,7480]
["贷方项目合计",82750,null,null,92230]
["利润表项目","－－－－",null,null,"本期数"]
["主营业务收入",null,null,19200,19200]
["主营业务成本",null,11000,null,11000]
["营业务税金及附加",null,null,null,0]
["其他业务利润"]
["营业费用",null,500,null,500]
["管理费用",null,200,null,200]
["财务费用",null,20,null,20]
["投资收益"]
["补贴收入"]
["营业外收入"]
["营业外支出"]
["所得税"]
["净利润",null,7480,null,7480]
["现金流量表项目"]
["（一）经营活动产生现金流量"]
["销售商品、提供劳务收到的现金",null,19200,20,19180]
["收到增值税销项税额"]
["现金收入合计",null,null,null,19180]
["购买商品、接受劳务支付现金",null,2000,4000,-2000]
["支付给职工以及为职工支付的现金"]
["支付的各项税费"]
["支付的其他与经营活动有关的现金",null,null,500,500]
[null,null,null,200,200]
["现金支出合计",null,null,null,-1300]
["经营活动产生现金净额",null,null,null,20480]
["（二）投资活动产生的现金"]
["收回投资所收到的现金"]
["分得股利或利润所收到的现金"]
["处置固定资产收回的现金净额"]
["现金收入小计"]
["构建固定资产所支付的现金",null,null,10000,10000]
["投资活动产生的现金流动净额",null,null,null,10000]
["（三）筹资活动产生的现金流量"]
["借款所收到的现金"]
["现金收入小计"]
["偿还债务所支付现金"]
["偿还利息所支付的现金"]
["现金支出小计"]
["筹资活动产生现金净额"]
["（四）现金及现金等价物增加额",null,null,6480,6480]
["调整分录借贷合计","－－－－",58002,58002,"－－－－"]

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["调整分录"]
["序号","摘要","科目名称","借方金额","贷方金额"]
[1,"调整收入","经营活动现金流量－销售商品收到的现金",19200]
[null,null,"主营业务收入",null,19200]
[2,"调整成本","主营业务成本",11000]
[null,null,"经营活动现金流量－购买商品支付的现金",null,4000]
[null,null,"存货",null,7000]
[3,"调整经营费用 ","营业费用",500]
[null,null,"经营活动现金流量－支付的其他与经营活动有关的现金",null,500]
[4,"调整管理费用","管理费用",200]
[null,null,"经营活动现金流量－支付的其他与经营活动有关的现金",null,200]
[5,"调整财务费用","财务费用",20]
[null,null,"经营活动现金流量－销售商品收到的现金",null,20]
[6,"调整固定资产","固定资产",10000]
[null,null,"投资活动现金流量－构建固定资产支付的现金",null,10000]
[7,"调整应付账款","经营活动现金流量－购买商品支付的现金",2000]
[null,null,"应付账款",null,2000]
[8,"结转净利润","净利润",7480]
[null,null,"未分配利润",null,7480]
[9,"提取盈余公积","未分配利润",1122]
[null,null,"盈余公积",null,1122]
[10,"调整现金增加额","现金",6480]
[null,null,"现金净增加额",null,6480]
[]
[]
[]
[null,null,null,58002,58002]

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["现金流量表"]
["编制单位：XX公司","2005年","单位：元"]
["项目","行次","金额"]
["一、经营活动产生现金流量"]
["销售商品、提供劳务收到的现金",1,19180]
["收到增值税销项税额",2]
["现金收入合计",3,19180]
["购买商品、接受劳务支付现金",4,-2000]
["支付给职工以及为职工支付的现金",5]
["支付的各项税费",6]
["支付的其他与经营活动有关的现金",7,700]
["现金支出合计",8,-1300]
["经营活动产生现金净额",9,20480]
["二、投资活动产生的现金"]
["收回投资所收到的现金",10]
["分得股利或利润所收到的现金",11]
["处置固定资产收回的现金净额",12]
["现金收入小计",13]
["构建固定资产所支付的现金",14,10000]
["现金流出小计",null,10000]
["投资活动产生的现金流动净额",15,-10000]
["三、筹资活动产生的现金流量"]
["借款所收到的现金",16]
["现金收入小计",17]
["偿还债务所支付现金",18]
["偿还利息所支付的现金",19]
["现金支出小计",20]
["筹资活动产生现金净额",21]
["四、现金及现金等价物增加额",22,6480]

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[null,"趋势预测分析表"]
[null,"时期","X","Y","XY","X^2"]
[null,"2002年",-3,12000,-36000,9]
[null,"2003年",-1,15420,-15420,1]
[null,"2004年",1,18900,18900,1]
[null,"2005年",3,19180,57540,9]
[null,"合计",0,65500,25020,20]
[null,"m",16375,"n",1251]
[null,"预测年度"]
[null,"2006年",5,22630]
[null,"2007年",7,25132]

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["现金收支汇总表"]
["项目","金额"]
["经营活动现金流入",19180]
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["筹资活动现金流入",0]
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["经营活动现金支出",-1300]
["投资活动现金支出",10000]
["筹资活动现金支出",0]
["现金支出",8700]