當(dāng)前速遞！通鼎互聯(lián): 通鼎互聯(lián)信息股份有限公司2021年度前期會計差錯更正專項說明審核報告

• 2022-12-22 19:53:54來源：

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通鼎互聯(lián)信息股份有限公司??????專項說明審核報告??????天衡專字(2022)01967?號天衡會計師事務(wù)所(特殊普通合伙)?????????????關(guān)于通鼎互聯(lián)信息股份有限公司?????????????????專項說明審核報告??????????????????????????????????天衡專字(2022)01967?號通鼎互聯(lián)信息股份有限公司全體股東：??我們接受委托，審核了后附的通鼎互聯(lián)信息股份有限公司（以下簡稱通鼎互聯(lián)）管理層編制的《關(guān)于通鼎互聯(lián)信息股份有限公司?2021?年度前期會計差錯更正專項說明》??????????????????????????????????????（以下簡稱專項說明）????。??一、管理層的責(zé)任??根據(jù)《企業(yè)會計準(zhǔn)則第?28?號-會計政策、會計估計變更和差錯更正》??????????????????????????????????、中國證券監(jiān)督管理委員會《公開發(fā)行證券的公司信息披露編制規(guī)則第?19?號—財務(wù)信息的更正及相關(guān)披露》（2018?年修訂）等相關(guān)規(guī)定編制和對外披露專項說明，并保證內(nèi)容真實、準(zhǔn)確、完整，不存在虛假記載、誤導(dǎo)性陳述或重大遺漏，是貴公司管理層的責(zé)任。??治理層負(fù)責(zé)監(jiān)督通鼎互聯(lián)的專項說明的編制報告過程。??通鼎互聯(lián)于?2022?年?12?月?21?日召開第五屆董事會第二十二次會議和第五屆監(jiān)事會第十三次會議，審議通過進行重要前期差錯更正事項。??二、注冊會計師的責(zé)任??我們的責(zé)任是按照《中國注冊會計師其他鑒證業(yè)務(wù)準(zhǔn)則第?3101?號-歷史財務(wù)信息審計或?qū)忛喴酝獾蔫b證業(yè)務(wù)》執(zhí)行審核工作，該準(zhǔn)則要求我們遵守中國注冊會計師執(zhí)業(yè)道德守則，計劃和執(zhí)行審核工作以對通鼎互聯(lián)編制的重要前期會計差錯更正情況專項說明是否不存在重大錯報獲取合理保證，發(fā)表審核意見。??在審核過程中，我們實施了包括詢問、檢查記錄和文件、重新計算等我們認(rèn)為必要的審核程序。我們相信，我們的審核工作為發(fā)表意見提供了合理的基礎(chǔ)。??三、專項審計意見??我們認(rèn)為，通鼎互聯(lián)編制的重要前期會計差錯更正情況的專項說明，符合企業(yè)會計準(zhǔn)則及其相關(guān)規(guī)定，在所有重大方面如實反映了通鼎互聯(lián)重要前期會計差錯的更正情況。。??四、對本報告使用者、使用目的的限定??本專項審核報告僅供通鼎互聯(lián)前期會計差錯更正專項說明披露之目的使用，不得用作任何其他目的。?附件：關(guān)于通鼎互聯(lián)信息股份有限公司?2021?年度前期會計差錯更正專項說明天衡會計師事務(wù)所（特殊普通合伙）???????中國注冊會計師：常桂華???????中國·南京附件：?????????????????關(guān)于通鼎互聯(lián)信息股份有限公司???通鼎互聯(lián)信息股份有限公司（以下簡稱“本公司”或者“公司”）根據(jù)期后發(fā)生、發(fā)現(xiàn)的情況，根據(jù)《企業(yè)會計準(zhǔn)則第?28?號-會計政策、會計估計變更和差錯更正》????????????????????????????????????、中國證券監(jiān)督管理委員會《公開發(fā)行證券的公司信息披露編制規(guī)則第?19?號—財務(wù)信息的更正及相關(guān)披露》（2018?年修訂）等相關(guān)規(guī)定，公司對相關(guān)會計差錯進行更正，涉及?2017?年度、2018?年度、2019?年度、2020?年度及?2021?年度的合并財務(wù)報表，具體情況說明如下：???一、前期差錯更正事項的主要原因“百卓網(wǎng)絡(luò)”）在與部分客戶簽訂的銷售合同中承諾：若因質(zhì)量問題導(dǎo)致客戶庫存積壓，百卓網(wǎng)絡(luò)有義務(wù)協(xié)助客戶銷售或退換；在客戶所訂購產(chǎn)品滯銷的情況下，百卓網(wǎng)絡(luò)須按客戶要求提供退換貨支持。前述大部分客戶以產(chǎn)品存在質(zhì)量問題和滯銷為由，僅向百卓網(wǎng)絡(luò)支付少量貨款。百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮上述合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎。年度財務(wù)報告中披露的存貨金額不準(zhǔn)確。???二、前期會計差錯更正事項的具體內(nèi)容???（一）2017?年度合并財務(wù)報表更正事項具體內(nèi)容和會計處理???（1）百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減應(yīng)收賬款?18,600,051.27?元。???（2）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備?930,002.57?元。賬款壞賬準(zhǔn)備的同時相應(yīng)調(diào)整遞延所得稅資產(chǎn)所致?？紤]，對本期損益類科目予以調(diào)整所致。據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減營業(yè)收入所致?？顗馁~準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)增資產(chǎn)減值損失所致。壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)減遞延所得稅資產(chǎn)，調(diào)增遞延所得稅費用所致。???（二）2018?年度合并財務(wù)報表更正事項具體內(nèi)容和會計處理???（1）百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減應(yīng)收賬款?138,554,453.41?元。???（2）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備?7,857,725.23元。經(jīng)過追溯調(diào)整后，對其資產(chǎn)組進行重新計量，調(diào)增商譽減值準(zhǔn)備所致。收賬款壞賬準(zhǔn)備的同時相應(yīng)調(diào)整遞延所得稅資產(chǎn)所致。考慮，對本期及前期損益類科目予以調(diào)整所致。據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但，未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減營業(yè)收入所致。???（1）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)增資產(chǎn)減值損失?6,927,722.66?元；???（2）子公司百卓網(wǎng)絡(luò)經(jīng)過追溯調(diào)整后，對其資產(chǎn)組進行重新計量，調(diào)增商譽減值準(zhǔn)備，相應(yīng)調(diào)減資產(chǎn)減值損失?10,747,609.83?元。賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)減遞延所得稅資產(chǎn)，調(diào)增遞延所得稅費用所致。???（三）2019?年度合并財務(wù)報表更正事項具體內(nèi)容和會計處理???（1）2017?年、2018?年百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減應(yīng)收賬款?138,554,453.41?元。???（2）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備?109,733,293.41元。???（1）百卓網(wǎng)絡(luò)調(diào)整退貨貨物的清點差異，調(diào)減存貨?2,990,687.28?元。???（2）百卓網(wǎng)絡(luò)調(diào)整已全額計提存貨跌價準(zhǔn)備的退貨貨物的清點差異，調(diào)減存貨跌價準(zhǔn)備?2,990,687.28?元。應(yīng)收賬款壞賬準(zhǔn)備的同時相應(yīng)調(diào)整遞延所得稅資產(chǎn)所致。考慮，對本期及前期損益類科目予以調(diào)整所致。的清點差異調(diào)增營業(yè)成本所致。照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)增信用減值損失所致。???（1）子公司百卓網(wǎng)絡(luò)經(jīng)過追溯調(diào)整后，對其資產(chǎn)組進行重新計量，調(diào)減商譽減值準(zhǔn)備，相應(yīng)調(diào)增資產(chǎn)減值損失?10,747,609.83?元。???（2）百卓網(wǎng)絡(luò)調(diào)整已全額計提存貨跌價準(zhǔn)備的退貨貨物的清點差異，調(diào)增營業(yè)成本相應(yīng)調(diào)增資產(chǎn)減值損失?2,990,687.28?元。賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)減遞延所得稅資產(chǎn)，調(diào)增遞延所得稅費用所致。???（四）2020?年度合并財務(wù)報表更正事項具體內(nèi)容和會計處理???（1）2017?年、2018?年百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減應(yīng)收賬款?138,554,453.41?元。???（2）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備?117,840,011.41元。???（1）百卓網(wǎng)絡(luò)調(diào)整退貨貨物的清點差異，調(diào)減存貨?2,990,687.28?元。???（2）百卓網(wǎng)絡(luò)調(diào)整已全額計提存貨跌價準(zhǔn)備的退貨貨物的清點差異，調(diào)減存貨跌價準(zhǔn)備?2,990,687.28?元。應(yīng)收賬款壞賬準(zhǔn)備的同時相應(yīng)調(diào)整遞延所得稅資產(chǎn)所致?？紤]，對本期及前期損益類科目予以調(diào)整所致。收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)增信用減值損失所致。賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)減遞延所得稅資產(chǎn)，調(diào)增遞延所得稅費用所致。???（五）2021?年度合并財務(wù)報表更正事項具體內(nèi)容和會計處理??（1）2017?年、2018?年百卓網(wǎng)絡(luò)根據(jù)合同、銷售發(fā)票、客戶簽收的驗收單等將前述合同全額確認(rèn)銷售收入，但未能充分考慮合同中因質(zhì)量問題可能產(chǎn)生及實際產(chǎn)生的退換貨情形，也未能根據(jù)直接客戶訂購產(chǎn)品的再銷售情況判斷產(chǎn)品因滯銷產(chǎn)生的退換貨義務(wù)，會計處理不審慎，調(diào)減應(yīng)收賬款?138,554,453.41?元。??（2）按照應(yīng)收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備?138,554,453.41元。收賬款壞賬準(zhǔn)備計提政策重新計算調(diào)減應(yīng)收賬款壞賬準(zhǔn)備，相應(yīng)調(diào)增信用減值損失所致。稅資產(chǎn)?16,070,457.41?元，相應(yīng)調(diào)減遞延所得稅費用。??三、上述事項對財務(wù)報表的影響??根據(jù)企業(yè)會計準(zhǔn)則的規(guī)定，本公司采用追溯重述法，影響的?2017?年度、2018?年度、2019年度、2020?年度及?2021?年度財務(wù)報表項目及金額如下：??（一）?對2017年度合并財務(wù)報表的影響??（1）資產(chǎn)負(fù)債表項目?????????項目名稱???????調(diào)整前金額（元）???????????調(diào)整后金額（元）????????????調(diào)整金額（元）??????????????調(diào)整比例（%）應(yīng)收賬款????????????????1,871,858,731.16???1,853,258,679.89?????-18,600,051.27?????????????-0.99減：應(yīng)收賬款壞賬準(zhǔn)備???????????131,513,638.40?????130,583,635.83????????????-930,002.57??????????-0.71應(yīng)收賬款凈額??????????????1,740,345,092.76???1,722,675,044.06?????-17,670,048.70?????????????-1.02流動資產(chǎn)合計??????????????4,449,288,120.71???4,431,618,072.01?????-17,670,048.70?????????????-0.40遞延所得稅資產(chǎn)????????????????42,571,706.61??????42,432,206.23???????????-139,500.38??????????-0.33非流動資產(chǎn)合計?????????????4,219,727,424.60???4,219,587,924.22???????????-139,500.38??????????-0.01資產(chǎn)總計????????????????8,669,015,545.31???8,651,205,996.23?????-17,809,549.08?????????????-0.21未分配利潤???????????????1,869,655,329.84???1,851,845,780.76?????-17,809,549.08?????????????-0.95歸屬于母公司所有者權(quán)益合計???????4,578,880,700.34???4,561,071,151.26?????-17,809,549.08?????????????-0.39所有者權(quán)益合計?????????????4,665,348,846.52???4,647,539,297.44?????-17,809,549.08?????????????-0.38負(fù)債和所有者權(quán)益總計??????????8,669,015,545.31???8,651,205,996.23?????-17,809,549.08?????????????-0.21??（2）利潤表項目???????????項目名稱?????????????調(diào)整前金額（元）???????????調(diào)整后金額（元）?????????????調(diào)整金額（元）??????????調(diào)整比例（%）一、營業(yè)總收入?????????????????????4,232,184,455.09???4,213,584,403.82?????-18,600,051.27??????-0.44其中：營業(yè)收入?????????????????????4,232,184,455.09???4,213,584,403.82?????-18,600,051.27??????-0.44資產(chǎn)減值損失（損失以“-”號填列）?????????????-48,264,322.03????-47,334,319.46??????????930,002.57??????-1.93???????????項目名稱???????????????調(diào)整前金額（元）????????????調(diào)整后金額（元）????????????調(diào)整金額（元）???????????調(diào)整比例（%）三、營業(yè)利潤（虧損以“-”號填列）???????????????697,250,540.89?????679,580,492.19?????-17,670,048.70???????-2.53四、利潤總額（虧損總額以“-”號填列）?????????????692,925,423.20?????675,255,374.50?????-17,670,048.70???????-2.55減：所得稅費用??????????????????????????74,814,907.81??????74,954,408.19????????139,500.38?????????0.19五、凈利潤（凈虧損以“-”號填列）???????????????618,110,515.39?????600,300,966.31?????-17,809,549.08???????-2.88七、綜合收益總額????????????????????????618,110,515.39?????600,300,966.31?????-17,809,549.08???????-2.88歸屬于母公司所有者的綜合收益總額????????????????595,035,280.79?????577,225,731.71?????-17,809,549.08???????-2.99（一）基本每股收益????????????????????????????????0.4780??????????????0.4637?????????-0.0143????????-2.99??（3）現(xiàn)金流量表項目無影響??（二）?對2018年度合并財務(wù)報表的影響??（1）資產(chǎn)負(fù)債表項目?????????項目名稱???????調(diào)整前金額（元）?????????????調(diào)整后金額（元）??????????????調(diào)整金額（元）????????????調(diào)整比例（%）應(yīng)收賬款??????????????????2,027,113,236.61????1,888,558,783.20?????-138,554,453.41????????????-6.84減：應(yīng)收賬款壞賬準(zhǔn)備?????????????161,985,885.80???????154,128,160.57???????-7,857,725.23????????????-4.85應(yīng)收賬款凈額????????????????1,865,127,350.81????1,734,430,622.63?????-130,696,728.18????????????-7.01流動資產(chǎn)合計????????????????5,367,203,974.69????5,236,507,246.51?????-130,696,728.18????????????-2.44商譽凈額???????????????????950,432,658.38???????939,685,048.55??????-10,747,609.83????????????-1.13遞延所得稅資產(chǎn)??????????????????56,669,973.17???????55,491,314.38???????-1,178,658.79????????????-2.08非流動資產(chǎn)合計???????????????4,991,003,132.99????4,979,076,864.37??????-11,926,268.62????????????-0.24資產(chǎn)總計????????????????10,358,207,107.68????10,215,584,110.88?????-142,622,996.80????????????-1.38未分配利潤?????????????????2,311,372,257.19????2,168,749,260.39?????-142,622,996.80????????????-6.17歸屬于母公司所有者權(quán)益合計?????????5,108,507,069.12????4,965,884,072.32?????-142,622,996.80????????????-2.79所有者權(quán)益合計???????????????5,154,177,047.94????5,011,554,051.14?????-142,622,996.80????????????-2.77負(fù)債和所有者權(quán)益總計??????????10,358,207,107.68????10,215,584,110.88?????-142,622,996.80????????????-1.38??（2）利潤表項目???????????項目名稱???????????????調(diào)整前金額（元）????????????調(diào)整后金額（元）????????????調(diào)整金額（元）???????????調(diào)整比例（%）一、營業(yè)總收入???????????????????????4,445,383,179.28????4,325,428,777.14????-119,954,402.14????????-2.70其中：營業(yè)收入???????????????????????4,445,383,179.28????4,325,428,777.14????-119,954,402.14????????-2.70資產(chǎn)減值損失（損失以“-”號填列）???????????????-56,377,504.03?????-60,197,391.20???????-3,819,887.17?????????6.78三、營業(yè)利潤（虧損以“-”號填列）???????????????624,825,057.21?????501,050,767.90?????-123,774,289.31???????-19.81四、利潤總額（虧損總額以“-”號填列）?????????????618,331,174.25?????494,556,884.94?????-123,774,289.31???????-20.02減：所得稅費用??????????????????????????69,879,125.79???????70,918,284.20???????1,039,158.41?????????1.49五、凈利潤（凈虧損以“-”號填列）???????????????548,452,048.46?????423,638,600.74?????-124,813,447.72???????-22.76七、綜合收益總額????????????????????????548,452,048.46?????423,638,600.74?????-124,813,447.72???????-22.76歸屬于母公司所有者的綜合收益總額????????????????546,673,254.15?????421,859,806.43?????-124,813,447.72???????-22.83?????????????項目名稱???????????????????調(diào)整前金額（元）???????????????調(diào)整后金額（元）????????????調(diào)整金額（元）????????????調(diào)整比例（%）（一）基本每股收益???????????????????????????????????????0.4333???????????????0.3344??????????-0.0989??????????-22.82?????（3）現(xiàn)金流量表項目無影響?????（三）?對2019年度合并財務(wù)報表的影響?????（1）資產(chǎn)負(fù)債表項目??????項目名稱??????????調(diào)整前金額（元）??????????????????調(diào)整后金額（元）?????????????????調(diào)整金額（元）?????????????調(diào)整比例（%）應(yīng)收賬款?????????????????1,746,966,664.69?????????????1,608,412,211.28?????-138,554,453.41??????????????-7.93減：應(yīng)收賬款壞賬準(zhǔn)備????????????353,857,625.70????????????????244,124,332.29?????-109,733,293.41?????????????-31.01應(yīng)收賬款凈額???????????????1,393,109,038.99?????????????1,364,287,878.99??????-28,821,160.00??????????????-2.07存貨???????????????????1,572,298,528.72?????????????1,569,307,841.44???????-2,990,687.28??????????????-0.19減：存貨跌價準(zhǔn)備??????????????332,843,821.87????????????????329,853,134.59???????-2,990,687.28??????????????-0.90存貨凈額?????????????????1,239,454,706.85?????????????1,239,454,706.85???????????????????-?????????????????-流動資產(chǎn)合計???????????????4,768,293,891.91?????????????4,739,472,731.91??????-28,821,160.00??????????????-0.60遞延所得稅資產(chǎn)???????????????210,442,940.74????????????????196,951,989.64??????-13,490,951.10??????????????-6.41非流動資產(chǎn)合計??????????????3,763,661,864.01?????????????3,750,170,912.91??????-13,490,951.10??????????????-0.36資產(chǎn)總計?????????????????8,531,955,755.92?????????????8,489,643,644.82??????-42,312,111.10??????????????-0.50未分配利潤?????????????????125,193,968.31?????????????????82,881,857.21??????-42,312,111.10?????????????-33.80歸屬于母公司所有者權(quán)益合計所有者權(quán)益合計??????????????2,963,825,388.86?????????????2,921,513,277.76??????-42,312,111.10??????????????-1.43負(fù)債和所有者權(quán)益總計???????????8,531,955,755.92?????????????8,489,643,644.82??????-42,312,111.10??????????????-0.50?????（2）利潤表項目?????????????項目名稱???????????????????調(diào)整前金額（元）???????????????調(diào)整后金額（元）????????????調(diào)整金額（元）????????????調(diào)整比例（%）二、營業(yè)總成本?????????????????????????????????3,949,334,386.78???3,952,325,074.06??????2,990,687.28???????????0.08其中：營業(yè)成本?????????????????????????????????2,917,570,444.13???2,920,561,131.41??????2,990,687.28???????????0.10信用減值損失（損失以“-”號填列）???????????????????????-198,403,816.14??????-96,528,247.96????101,875,568.18?????????-51.35資產(chǎn)減值損失（損失以“-”號填列）???????????????????-1,734,022,536.84??????-1,720,284,239.73????13,738,297.11??????????-0.79三、營業(yè)利潤（虧損以“-”號填列）???????????????????-2,235,182,159.84??????-2,122,558,981.83???112,623,178.01??????????-5.04四、利潤總額（虧損總額以“-”號填列）?????????????????-2,240,978,727.64??????-2,128,355,549.63???112,623,178.01??????????-5.03減：所得稅費用?????????????????????????????????-143,302,083.84?????-130,989,791.53?????12,312,292.31??????????-8.59五、凈利潤（凈虧損以“-”號填列）???????????????????-2,097,676,643.80??????-1,997,365,758.10???100,310,885.70??????????-4.78七、綜合收益總額????????????????????????????-2,093,190,060.27??????-1,992,879,174.57???100,310,885.70??????????-4.79歸屬于母公司所有者的綜合收益總額????????????????????-2,118,614,048.15??????-2,018,303,162.45???100,310,885.70??????????-4.73（一）基本每股收益???????????????????????????????????????-1.6829??????????????-1.6034?????????????0.0795????????-4.72?????（3）現(xiàn)金流量表項目無影響?????（四）?對2020年度合并財務(wù)報表的影響?????（1）資產(chǎn)負(fù)債表項目?????????項目名稱???????調(diào)整前金額（元）?????????????調(diào)整后金額（元）??????????????調(diào)整金額（元）???????????調(diào)整比例（%）應(yīng)收賬款??????????????????1,670,662,867.59????1,532,108,414.18?????-138,554,453.41??????????-8.29減：應(yīng)收賬款壞賬準(zhǔn)備?????????????400,294,867.07???????282,454,855.66?????-117,840,011.41??????????-29.44應(yīng)收賬款凈額????????????????1,270,368,000.52????1,249,653,558.52??????-20,714,442.00??????????-1.63存貨????????????????????1,214,696,867.41????1,211,706,180.13???????-2,990,687.28??????????-0.25減：存貨跌價準(zhǔn)備???????????????269,747,313.49???????266,756,626.21???????-2,990,687.28??????????-1.11存貨凈額???????????????????944,949,553.92???????944,949,553.92???????????????????-??????????????-流動資產(chǎn)合計????????????????4,660,879,187.25????4,640,164,745.25??????-20,714,442.00??????????-0.44遞延所得稅資產(chǎn)????????????????215,052,920.51???????198,982,463.10??????-16,070,457.41??????????-7.47非流動資產(chǎn)合計???????????????3,516,995,296.42????3,500,924,839.01??????-16,070,457.41??????????-0.46資產(chǎn)總計??????????????????8,177,874,483.67????8,141,089,584.26??????-36,784,899.41??????????-0.45未分配利潤??????????????????180,145,239.10???????143,360,339.69??????-36,784,899.41??????????-20.42歸屬于母公司所有者權(quán)益合計?????????2,836,161,406.47????2,799,376,507.06??????-36,784,899.41??????????-1.30所有者權(quán)益合計???????????????2,891,262,252.36????2,854,477,352.95??????-36,784,899.41??????????-1.27負(fù)債和所有者權(quán)益總計????????????8,177,874,483.67????8,141,089,584.26??????-36,784,899.41??????????-0.45?????（2）利潤表項目???????????項目名稱???????????????調(diào)整前金額（元）????????????調(diào)整后金額（元）????????????調(diào)整金額（元）?????????調(diào)整比例（%）信用減值損失（損失以“-”號填列）???????????????-57,040,450.72?????-48,933,732.72??????8,106,718.00??????-14.21三、營業(yè)利潤（虧損以“-”號填列）????????????????17,893,493.69??????26,000,211.69??????8,106,718.00???????45.31四、利潤總額（虧損總額以“-”號填列）??????????????87,821,303.76??????95,928,021.76??????8,106,718.00????????9.23減：所得稅費用??????????????????????????46,237,408.88??????48,816,915.19??????2,579,506.31????????5.58五、凈利潤（凈虧損以“-”號填列）????????????????41,583,894.88??????47,111,106.57??????5,527,211.69???????13.29七、綜合收益總額?????????????????????????32,422,422.45??????37,949,634.14??????5,527,211.69???????17.05歸屬于母公司所有者的綜合收益總額?????????????????34,427,099.45??????39,954,311.14??????5,527,211.69???????16.05（一）基本每股收益????????????????????????????????0.0347??????????????0.0391??????????0.0044???????12.68?????（3）現(xiàn)金流量表項目無影響?????（五）?對2021年度合并財務(wù)報表的影響?????（1）資產(chǎn)負(fù)債表項目?????????項目名稱???????????調(diào)整前金額???????????????調(diào)整后金額?????????????????調(diào)整金額???????????調(diào)整比例（%）應(yīng)收賬款????????????????1,374,670,738.86??????1,236,116,285.45?????-138,554,453.41??????????-10.08減：應(yīng)收賬款壞賬準(zhǔn)備?????????????414,303,895.86???????275,749,442.45?????-138,554,453.41??????????-33.44應(yīng)收賬款凈額?????????????????960,366,843.00???????960,366,843.00???????????????????-??????????????-?????（2）利潤表項目???????????項目名稱???????????調(diào)整前金額（元）?調(diào)整后金額（元）?調(diào)整金額（元）????????????????????????????調(diào)整比例（%）信用減值損失（損失以“-”號填列）?????????-154,798,039.44???-134,083,597.44????20,714,442.00??????-13.38三、營業(yè)利潤（虧損以“-”號填列）?????????-592,345,237.45???-571,630,795.45????20,714,442.00??????-3.50四、利潤總額（虧損總額以“-”號填列）???????-602,470,499.71???-581,756,057.71????20,714,442.00??????-3.44減：所得稅費用?????????????????????44,449,252.33?????28,378,794.92???-16,070,457.41??????-36.15五、凈利潤（凈虧損以“-”號填列）?????????-646,919,752.04???-610,134,852.63????36,784,899.41??????-5.69七、綜合收益總額??????????????????-662,108,828.03???-625,323,928.62????36,784,899.41??????-5.56歸屬于母公司所有者的綜合收益總額??????????-661,897,496.05???-625,112,596.64????36,784,899.41??????-5.56（一）基本每股收益????????????????????????-0.5172???????????-0.4878???????????0.0294???????-5.68??（3）現(xiàn)金流量表項目無影響?????????????????????????????????????????????????????????通鼎互聯(lián)信息股份有限公司

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標(biāo)簽： 通鼎互聯(lián): 通鼎互聯(lián)信息股份有限公司2021年度前期會計差

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