普华永道——DATA OF OEM [02-05-31].doc

1、80.84692.24 10049.62612983.93214052.4630 Bulk cement truck(28)B37.74521.316.4000000 concrete truck mixer(12)43.094 21.321.82658.8998 14818.5183 33532.48945922.56152739.6770 total 8088272135658578644890070 payable(include tax)94633183966204920141041380 现款70%，赊付30%180天Cash - current materials8043.4284

2、82.561049.388142.5 102319.770% cash 70 immediately, 30% 180 days 30% # Direct Labour direct worker#141413818106411440 (B) Sub-total direct wages1292.5 wages1556371325180919450 welfare39.50% 四金+工伤险622535267187720 training & unions3.50% 教育工会4224663680 bonus多一个月双薪10531101511620 合计2319662007274129470 23

3、19662007274129470 Manufacturing cost0 # Indirect labor indirect83831642132290 total indirect costs3200 wages1492084335916360 welfare39.50% 四金+工伤险59831722342520 training/unions3.50% 教育,工会471521220 bonus多一个月双薪9173649530 Rental(existing building)2638租赁1622163116266410 Rental(adding )4064租赁000000 Rental

4、（adding later)0租赁000000 heating48600 采暖费29395768700 Water electricity水电63841211461490 tools工具881621230 Transport (material)1% 运费431964005446030 import 进口税884891107151517400 Travel expenses差旅费9121212120 Depreciation 折旧000000 maintenance劳保44811110 Disposable Material低值44811110 物料消耗000000 customs clear

5、ance,storage进口报关费、仓储费、换单费000000 entertainment交际000000 repair修理881621230 office办公费44811110 联防000000 R&D技术开发200393801108912060 无形资产(技术)摊销 Tooling amortization模具摊销000000 allowance 补贴000000 other其他000000 844.61773.53521.74970.45463.9 0 (D)Product Warranty Privision1.00% 维修基金115393801108912060 114.6392.5

6、801.01088.71205.6 0 (E)Obsolesent Provision0.25% 存货准备金0.00.00.00.00.00.0 tax税572054005145360.0 # Sales/marketing/servicec销售员25304050600 Salary - Sales/Marketing600 工资3861811011210 welfare39.50% 四金+工伤险11243240480 training&unions3.50% 教育工会123440 bonus多一个月双薪2578100 office办公、水电、电话8 81 10 01 10 01 10 01

7、10 00 0 rental租赁（办事处）4 41 10 01 15 52 20 03 30 00 0 Export - Transportation0 海外-海运包干费000000 Trasportation 运费25304050600 Export cleanance0 出口商检000000 Advertisement0.50% 广告431964005446030 Entertainment0.50% 交际应酬431964005446030 Travel expenses2000 差旅费3672961201440 Exhibition -oversea0.50% 展览费4319640054

8、46030 commision0.50%奖励431964005446030 commision佣金000000 PETROL卡车汽油以及养路费、通行证000000 代销手续000000 type approval上牌(目录)42.962434 196.269875 400.49546544.33899602.812160 consultant顾问费2.42.42.42.42.40 product meeting会议费20202020200 Packing expenses0 包装费000000 repair修理费000000 3621218230830973464 Management Exp

9、enses管理费用 # Staff人员41455055600 Salary5121.428571 工资2233263633994350 welfare39.50% 四金+工伤险661291431581720 training&unions3.50% 教育工会6111314150 bonus多一个月双薪14273033360 Telephone Expenses电话费18242424240 Depreciation折旧000000 Office办公费18.45273033360 Travel差旅费30.75546066720 starting expenses开办费 Insurance0.10%

10、 保险000000 repair修理费000000 Security值班#REF!#REF!#REF!#REF!#REF!#REF! Entertainment交际经费431964005446030 Audit 审计12141619220 ST mgmt fees1.50% 集团管理费000000 ISO 900020k ISO 111110 retaining fee2 律师费666660 rental2638 租赁841111603233300 rental4064#REF!#REF!#REF!#REF!#REF!#REF! rental#REF!#REF!#REF!#REF!#REF!#

11、REF!#REF! heating48600 采暖费15202935360 fire Dept联防费111110 tax税金3122433360 土地使用费(税)000000 会费#REF!#REF!#REF!#REF!#REF!#REF! bad debts0.50% 坏帐准备000000 排污费9121212120 水电费000000 试验#REF!#REF!#REF!#REF!#REF!#REF! 技术开发#REF!#REF!#REF!#REF!#REF!#REF! 会议#REF!#REF!#REF!#REF!#REF!#REF! 运输费#REF!#REF!#REF!#REF!#REF!

12、#REF! #REF!#REF!#REF!#REF!#REF!#REF! 产品三包损失000000 guards/security警卫消防15202020200 其他000000 热处理000000 #REF!#REF!#REF!#REF!#REF! 0 interest财务利息费用000000 财务利息收入000000 other income营营业业外外净净收收入入000000 以前年度调整000010 其他业务收入000000 200320042005200620072008 Current material8043.428482.561049.388142.5 102319.71023

13、19.7 wage,expenses,tax#REF!#REF!#REF!#REF!#REF!#REF! Materials + wages +expense+ tax#REF!#REF!#REF!#REF!#REF!#REF! Capital12420200320042005200620072008 Total Receipt127344430191326125692140374 140374 Material+wage+expenses+tax#REF!#REF!#REF!#REF!#REF!#REF! IP8000 Start-up expense3500 In-kind fixed a

14、sset305 capital equipment15557601500750750750 VAT572.72047.03997.45138.05364.45364 Increased in inventory4832.35829.510797.09455.25100.20 Total cash outflow#REF!#REF!#REF!#REF!#REF!#REF! cash flow in (out)10965#REF!#REF!#REF!#REF!#REF!#REF! Balance#REF!#REF!#REF!#REF!#REF!#REF! net cash flow Pay bac

15、k period#REF! -12420#REF!#REF!#REF!#REF!#REF!#REF! 内含报酬率16%复利现值系数10.8620.74320.64070.55230.47620.41 净现值-12420#REF!#REF!#REF!#REF!#REF!#REF!#REF! Rmb0000 2003-2007年资产负债表 200120032004200520062007 ActualForecast Forecast ForecastForecastForecast Share Capital397112,42012,42012,42012,42012,420投资额 Capita

16、l Reserves Foreign Currency Translation Reserve Revenue Reserves-23206826,27117,95232,29746,515 累计利润 Total Shareholders Funds165113,10218,69130,37244,71758,935 所所有有者者权权益益 Minority Interest Total Capital Employed165113,10218,69130,37244,71758,935 Long Term Assoc/JV Liabilities00000 Other Deferred Lia

17、bilities & Provision00000 1,65113,10218,69130,37244,71758,935 Represented by: Fixed Assets - Cost122261,5552,3153,8154,5655,315固定资产原值 Fixed Assets - Accumulated Depreciation-5,593-201-503-956-1,408-1,861累计折旧 Fixed Assets on Lease - Cost00000 Fixed Assets on Lease - Accumulated Depreciation00000 Fixe

18、d assets66331,3551,8122,8603,1573,455 固固定定资资产产净净值值 Property under Development6100000 Investment Properties000000 Properties6100000 Long term investment - Subsidiary000000 - Others11000000 Goodwill on Consolidation Net HP/Finance Lease Receivables000000 Long Term Assoc/JV/Temasek/Other Sectors Reciva

19、bles000000 Total Inventory6316#REF!#REF!#REF!#REF!#REF!备货 Net Trade Debtors82516272,1004,2855,8246,450应收净款Advances to Suppliets Other Debtors, Deposits & Prepayment Development Properties for Resale Prov Forseeable Loss - Devt Ppty ResaleShort Term Investment - At Cost Short Term Investments Funds h

20、eld in trust (property projects) Fixed Deposits and trade bills purchase Cash and Bank Balances160#REF!#REF!#REF!#REF!#REF! 现金,银行存款 Total Current Assets14727#REF!#REF!#REF!#REF!#REF! 流流动动资资金金合合计计 Less Current Liabilities Short Term Assoc/JV/Temasek/Other Sectors Payables Trade Creditors140122,0215,0

21、6113,67223,76826,086 应付款 Advance Payments & Commission Received0 Progress Claims in Excess of WIP Loans Payables00 Provision for Taxation Funds held in trust (Propert Projects) Short Term Loan444800000 Bank Overdraft1,42000000 Total Current Liabilities19,8802,0215,06113,67223,76826,086 流流动动负负债债合合计计

22、Net Current Assets/(Liabilities)-5,153#REF!#REF!#REF!#REF!#REF! 流流动动净净资资产产 1,651#REF!#REF!#REF!#REF!#REF! 净净资资产产 Check Balance0#REF!#REF!#REF!#REF!#REF! Total Assets15,12323,75244,04468,48585,021 总总资资产产 流动资产/流动负债流动比率#REF!#REF!#REF!#REF!#REF! （流动资产-存货）/流动负债速动比率#REF!#REF!#REF!#REF!#REF!流动资产变现能力 1好 负债总

23、额/资产总额资产负债率13.4%21.3%31.0%34.7%30.7% 总资产中多大比例 是通过借债莱筹资 的负债总额/所有者权益 产权比例15.4%27.1%45.0%53.2%44.3% 平均资产总额1512319437338985626576753 净利润/平均资产总额 资产净利率4.5% 28.8%34.5%25.5%18.5% 平均所有者权益1310215896245323754551826 净利润/平均所有者权益净值报酬率5.2% 35.2%47.6%38.2%27.4% 平均存货#REF!#REF!#REF!#REF!#REF! 平均存货*360/销售成本存货周转天数#REF!#REF! #REF!#REF!#REF! 平均应收款6271364319350556137 平均应收款*360/销售收入 应收净款周转天数2013 14 - 154%249?飬?2003610- ? 屣.154%9239584734116099漸顢300俪綼1995494237硢80塣棬綼3500飬402011.43.4