提取码: 6ef2 上市公司执行企业会计准则案例解析 中国证券监督管理委员会会计部 编 链接：pan.baidu.com/s/1vaUauEWTp_syK1sxmm5XCA?pwd=6ef2 《上市公司执行企业会计准则案例解析》讲述在我国企业会计准则或国际财务报告准则规定的原则基础 上，并在必要时参考其他资本市场实务，对相关案例的会计处理提供分析性意见。希望这本书的出版能 够帮助市场参与方进一步了解我国企业会计准则和国际财务报告准则的相关规定并在此基础上实施有效 的专业判断。希望资本市场的各参与方能够本着对投资者负责，还投资者一个真实上市公司的理念，不 断加强对我国上市公司会计处理问题的研究，共同促进资本市场财务信息披露质量的提升。 ...

Core Viewpoint - The book provides a comprehensive analysis of the implementation of corporate accounting standards in China's capital market, addressing common issues and enhancing understanding of the standards among listed companies [3]. Group 1: Content Overview - The book is compiled by the Accounting Division of the China Securities Regulatory Commission, focusing on financial report reviews, accounting regulation issues, and discussions with accounting firms [3]. - It includes key topics such as equity investments, business combinations, financial instruments, and revenue and expenses, reflecting the challenges faced in capital market practices [3]. - The latest edition has added 60 new case studies, revised 49 existing cases, and removed 7 outdated cases due to changes in accounting standards or regulatory rules [3]. Group 2: Purpose and Impact - The aim of the book is to assist various market participants in accurately understanding and implementing corporate accounting standards, thereby improving the quality of accounting information disclosure in the capital market [3]. - It seeks to enhance the ability of listed companies to correctly apply accounting standards, ultimately supporting the high-quality development of the real economy [3].

Core Opinion - The audit report concludes that the financial statements of Windshun Tire Co., Ltd. fairly reflect its financial position and operating results for the years ending December 31, 2024, 2023, and 2022, in accordance with accounting standards [2][3]. Summary by Sections Audit Opinion - The audit firm believes that the financial statements are prepared in accordance with accounting standards and fairly represent the company's financial status and cash flows for the specified years [2]. Basis for Audit Opinion - The audit was conducted following Chinese CPA auditing standards, ensuring independence and adherence to ethical guidelines [2][3]. Key Audit Matters - **Revenue Recognition**: The company reported revenues of RMB 6,708.15 million, RMB 5,738.75 million, and RMB 4,987.89 million for the years 2024, 2023, and 2022 respectively. The management's potential inappropriate revenue recognition practices pose inherent risks [3]. - **Inventory Impairment Provision**: The inventory balances were RMB 1,430.29 million, RMB 1,156.35 million, and RMB 1,142.87 million for the years 2024, 2023, and 2022, with impairment provisions of RMB 25.58 million, RMB 28.61 million, and RMB 25.82 million respectively. The significant judgment involved in estimating the net realizable value of inventory makes this a key audit matter [4]. Management and Governance Responsibilities - Management is responsible for preparing financial statements that fairly reflect the company's financial position and for maintaining necessary internal controls to prevent material misstatements [5][6]. Auditor Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error, and to issue an audit report that includes an opinion [6][7]. Company Overview - Windshun Tire Co., Ltd. is engaged in the research, design, development, production, and operation of tires, as well as tire import and export business [3][9]. Financial Reporting - The financial statements are prepared based on the going concern assumption, and the company has assessed its ability to continue as a going concern without any identified issues [15]. Important Accounting Policies - The company adheres to significant accounting policies and estimates as per accounting standards, ensuring that the financial statements reflect its financial condition and operating results accurately [15][16].

Financial Reporting Overview - As of April 30, 2025, a total of 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports, including 3,185 from the main board, 1,377 from the ChiNext board, 586 from the Sci-Tech Innovation board, and 265 from the Beijing Stock Exchange [1] - Among the companies that disclosed their reports on time, 192 received non-standard audit opinions, including 56 with unqualified opinions containing emphasis of matter, 35 with unqualified opinions containing going concern issues, 8 with both emphasis of matter and going concern issues, 72 with qualified opinions, and 21 with disclaimers of opinion [1] Revenue Recognition Issues - Some companies improperly used the time period method to recognize revenue and costs, leading to unreasonable recognition of revenue and costs during the reporting period [2][3] - Companies using pricing models linked to commodity indices incorrectly treated price fluctuations as variable consideration, failing to recognize revenue appropriately [4] - Certain companies did not properly account for sales rebates, leading to incorrect revenue recognition and liability classification [5] Long-term Equity Investments and Consolidation Issues - Companies incorrectly judged the scope of consolidated financial statements, failing to recognize control over subsidiaries due to protective rights in agreements [7][8] - Some companies improperly segmented subsidiaries for consolidation, failing to consider the overall control of the investment [8] - Companies made inappropriate adjustments to the consolidation scope, leading to inconsistent accounting treatment for the same equity transfer [9][10] Financial Instruments Recognition and Measurement Issues - Companies inadequately estimated expected credit losses, failing to group financial instruments based on credit risk characteristics [20][21] - Some companies incorrectly classified financial liabilities and equity instruments, leading to misstatements in financial reporting [22] - Companies failed to recognize financial liabilities related to the purchase of minority interests in a timely manner [23][24] Asset Impairment Issues - Companies did not appropriately recognize inventory impairment, particularly for customized products delivered but not yet accepted by customers [27] - Some companies failed to distinguish between prepaid accounts and other receivables, leading to improper impairment recognition [28] - Companies inadequately measured the recoverable amount of assets, using inappropriate valuation methods [29] Other Recognition and Measurement Issues - Companies improperly accounted for research and development expenses related to customized products, leading to potential misclassification [31][32] - Some companies incorrectly treated fixed asset repair costs, misclassifying them as operating expenses instead of capitalizing them [33] - Companies failed to appropriately recognize and measure construction in progress, leading to inaccuracies in financial reporting [34]

Core Viewpoint - The China Securities Regulatory Commission (CSRC) emphasizes the need for ongoing supervision and improvement of financial reporting and disclosure practices among listed companies, following the release of the 2024 annual financial report accounting regulatory report [1][3]. Group 1: Financial Reporting Overview - As of April 30, 2025, a total of 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports, including 3,185 from the main board, 1,377 from the ChiNext, 586 from the Sci-Tech Innovation Board, and 265 from the Beijing Stock Exchange [1]. - Among the companies that disclosed their reports, 192 received non-standard audit opinions, with 56 having unqualified opinions with emphasis of matter, 35 with unqualified opinions related to going concern, 8 with both emphasis and going concern matters, 72 with qualified opinions, and 21 with disclaimers of opinion [1]. Group 2: Identified Issues in Financial Reporting - The report highlights seven key areas of concern, including improper revenue recognition, incorrect accounting for long-term equity investments and business combinations, and issues related to financial instruments [2]. - Specific issues include failure to appropriately apply the time period method for revenue and cost recognition, improper accounting for sales revenue under pricing models, and incorrect handling of sales rebates [2]. - The report also notes that some companies incorrectly assessed the scope of consolidated financial statements and mishandled goodwill arising from business combinations [2]. Group 3: Regulatory Actions and Recommendations - The CSRC plans to continue monitoring and addressing the identified accounting disclosure issues, enhancing the regulatory framework and effectiveness of financial reporting oversight [3]. - Companies and accounting firms are urged to take the report's findings seriously, correct any errors in financial reports, and improve their understanding and execution of accounting standards and disclosure rules [3]. - The CSRC aims to enhance the consistency and effectiveness of the implementation of accounting standards and financial disclosure rules in the capital market [3].

证监会强调，上市公司和会计师事务所等中介机构应高度重视会计监管报告指出的问题，及时改正财务 报告中存在的错误，进一步增强理解和执行企业会计准则和财务信息披露规则的能力，认真稳妥做好上 市公司财务报告信息披露相关工作，不断提升会计信息披露质量，促进资本市场高质量发展。 《报告》显示，总体而言，上市公司能够较好地执行企业会计准则和财务信息披露规则，但仍有部分上 市公司在收入、长期股权投资与企业合并、金融工具、资产减值、非经常性损益等方面，存在会计处理 或财务信息披露错误。 具体来看，在收入问题方面，有上市公司未恰当采用时段法确认收入和成本，未恰当核算点价模式下的 销售收入，未恰当处理销售返利，未恰当处理合同履约成本；在长期股权投资和企业合并相关问题方 面，有上市公司未正确判断合并财务报表范围，未恰当确认以"一揽子交易"方式分步实现非同一控制下 企业合并形成的商誉，未恰当处理非同一控制下企业合并或有对价；在金融工具确认与计量相关问题方 面，有上市公司预期信用损失计提不恰当，未正确区分金融负债和权益工具。 针对上述问题，证监会表示，下一步将持续跟进审阅发现的上市公司会计信息披露问题，严格按照规定 进行后续监管处理。进 ...

中国证监会表示，上市公司和会计师事务所等中介机构应高度重视会计监管报告指出的问题，及时改正 财务报告中存在的错误，进一步增强理解和执行企业会计准则和财务信息披露规则的能力，认真稳妥做 好上市公司财务报告信息披露相关工作，不断提升会计信息披露质量，促进资本市场高质量发展。 中国证监会组织专门力量抽样审阅了上市公司2024年年度财务报告，在此基础上形成了《报告》。总体 而言，上市公司能够较好地执行企业会计准则和财务信息披露规则，但仍有部分上市公司在收入、长期 股权投资与企业合并、金融工具、资产减值、非经常性损益等方面，存在会计处理或财务信息披露错 误。 针对上述问题，中国证监会表示，下一步将继续做好以下工作：一是持续跟进审阅发现的上市公司会计 信息披露问题，严格按照规定进行后续监管处理；二是进一步加强财务报告信息披露监管，持续完善监 管工作机制，提升监管效能；三是针对市场热点难点会计问题，加强实践指导，不断提升资本市场执行 企业会计准则和财务信息披露规则的一致性和有效性。 8月15日，证监会发布《上市公司2024年年度财务报告会计监管报告》(以下简称《报告》)。 截至2025年4月30日，A股市场共5413家上市 ...

山东雅博科技股份有限公司 2025 年半年度财务报告 山东雅博科技股份有限公司 【2025 年 8 月】 山东雅博科技股份有限公司 2025 年半年度财务报告 一、审计报告 半年度报告是否经过审计 □是 ?否 公司半年度财务报告未经审计。 二、财务报表 财务附注中报表的单位为：元 编制单位：山东雅博科技股份有限公司 | | | | 单位：元 | | --- | --- | --- | --- | | 项目 | 期末余额 | | 期初余额 | | 流动资产： | | | | | 货币资金 | | 5,734,764.01 | 43,344,479.42 | | 结算备付金 | | | | | 拆出资金 | | | | | 交易性金融资产 | | | | | 衍生金融资产 | | | | | 应收票据 | | 974,130.88 | | | 应收账款 | | 220,612,657.41 | 208,143,873.87 | | 应收款项融资 | | | | | 预付款项 | 29,793,147.56 | | 30,785,554.28 | | 应收保费 | | | | | 应收分保账款 | | | | | ...

Core Viewpoint - Xi'an Catering Co., Ltd. reported a net loss of CNY 55,030,258.62 for the first half of 2025, showing an improvement compared to a net loss of CNY 60,157,707.63 in the same period of 2024 [4][5]. Financial Statements - The total assets of the company at the end of the reporting period were CNY 1,369,230,510.38, a decrease from CNY 1,396,423,115.29 at the beginning of the period [2][3]. - Total liabilities amounted to CNY 1,117,824,106.04, compared to CNY 1,089,986,452.33 at the beginning of the period [2][3]. - The total equity attributable to shareholders was CNY 248,235,394.93, down from CNY 302,402,302.33 at the beginning of the period [2][3]. Revenue and Costs - The total operating revenue for the first half of 2025 was CNY 306,568,680.58, a decrease from CNY 348,704,417.06 in the first half of 2024 [4][5]. - Total operating costs were CNY 364,494,551.31, down from CNY 410,785,107.53 in the previous year [4][5]. Cash Flow - The net cash flow from operating activities was CNY 55,764,564.89, an increase from CNY 28,718,628.95 in the same period last year [6]. - Cash and cash equivalents at the end of the period were CNY 109,620,161.65, up from CNY 75,907,156.40 at the beginning of the period [6]. Profitability - The company reported an operating loss of CNY 55,142,791.34, which is an improvement from the loss of CNY 60,475,751.54 in the previous year [4][5]. - Basic and diluted earnings per share were both CNY -0.0944, compared to CNY -0.1039 in the same period last year [4][5].

证监会8月15日消息，截至2025年4月30日，A股市场共5413家上市公司披露了2024年年度财务报告，其 中主板3185家、创业板1377家、科创板586家、北交所265家。 按期披露年度财务报告的上市公司中，192家被出具非标准审计意见，其中带强调事项段的无保留意见 56家，带持续经营事项段的无保留意见35家，同时带强调事项段和持续经营事项段的无保留意见8家， 保留意见72家，无法表示意见21家。 要点概览： 持续跟进审阅发现的上市公司会计信息披露问题，严格按照规定进行后续监管处理 进一步加强财务报告信息披露监管，持续完善监管工作机制，提升监管效能 针对市场热点难点会计问题，加强实践指导，不断提升资本市场执行企业会计准则和财务信息披露规则 的一致性和有效性 仍有部分上市公司在收入等方面 存在会计处理或财务信息披露错误 证监会组织专门力量抽样审阅了上市公司2024年年度财务报告，在此基础上形成了《上市公司2024年年 度财务报告会计监管报告》。总体而言，上市公司能够较好地执行企业会计准则和财务信息披露规则， 但仍有部分上市公司在收入、长期股权投资与企业合并、金融工具、资产减值、非经常性损益等方面， 存在会 ...