瓦 轴B：2009年年度审计报告(英文版) 2010-04-27
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Wang Fang Dian Bearing Company Limited
For the year ended December 31, 2009
Independent Auditor’s Report
Reference Page Independent auditor’s report
Financial statements
— Balance sheet 2
— Income statement 3
— Cash flow statement4
— Statements of changes in equity9
— Notes to financial statement13-74
Wa Fangdian Bearing Co.,Ltd
Balance Sheet
From 2009.01.01 to 2009.12.31
Unit:RMByuan
2009.12.31 2009.01.01
Item
Consolidated Parent Consolidated Parent Current assets ：
Monetary fund 77,261,663.9176,715,002.71129,512,540.80 128,066,634.31 Financial assets held-for-trading
Bills receivable 117,701,535.41117,431,535.4161,344,054.83 61,344,054.83 Account receivable 771,097,770.88759,943,634.29701,641,881.64 683,979,031.00 Account paid in advance 9,127,147.957,866,246.825,355,110.87 4,302,394.09 Interest receivable
Other receivables 12,723,050.7610,124,344.5510,688,266.07 7,481,880.49 Inventory 1,027,440,008.01983,273,301.101,072,250,663.70 1,006,291,300.51 Non-current assets due within 1 year
Other current assets 221,222.75221,222.75309,149.38 309,149.38 Total current assets 2,015,572,399.671,955,575,287.631,981,101,667.29 1,891,774,444.61 Non-current assets
Financial assets available-for-sale
Investments held-to-maturity
Long-term receivable
Long-term equity investment 80,559,428.39118,687,019.5878,810,523.20 125,256,859.80 Investment property
Fixed assets 639,604,148.49626,552,835.18573,368,279.75 562,834,590.51 Construction in progress 39,734,642.6139,691,247.9671,494,307.74 70,884,787.01 Construction materials
Fixed assets disposal
Biological assets
Gas and petrol assets
Intangible assets 140,433,015.99140,433,015.99144,793,523.11 144,793,523.11 Development expenditure
Goodwill
Long-term prepaid expense 1,473,551.611,473,551.612,276,409.35 2,276,409.35 Deferred tax assets 15,813,373.2714,765,098.6417,927,307.42 16,955,726.02 Other non-current assets
Total non-current assets 917,618,160.36941,602,768.96888,670,350.57 923,001,895.80 Total assets 2,933,190,560.032,897,178,056.592,869,772,017.86 2,814,776,340.41
Wa Fangdian Bearing Co.,Ltd
Balance Sheet (continue)
From 2009.01.01 to 2009.12.31
Unit:RMByuan
Current liabilities
Short-term loan 550,160,235.14529,000,000.00325,393,777.75 304,233,542.61 Note payable 96,650,000.0096,650,000.00115,330,000.00 115,330,000.00 Accounts payable 614,127,370.45587,102,072.55632,582,740.43 591,553,783.91 Accounts received in advance 49,516,448.2946,031,381.4529,344,299.86 23,259,217.24 Commission charge payable
Accrued payroll 28,419,726.4818,424,966.2329,872,800.60 20,072,752.22 Tax payable 20,739,046.6714,665,350.31-402,118.38 -6,521,357.08 Interest payable
Dividends payable