合眾思?jí)? 關(guān)于前期會(huì)計(jì)差錯(cuò)更正的公告

證券代碼：002383            證券簡(jiǎn)稱：合眾思?jí)?ensp;             公告編號(hào)：2023-062

              北京合眾思?jí)芽萍脊煞萦邢薰?/p>

(資料圖片)

   本公司及董事會(huì)全體成員保證信息披露的內(nèi)容真實(shí)、準(zhǔn)確、完整，沒(méi)有虛

假記載、誤導(dǎo)性陳述或者重大遺漏。

     一、前期會(huì)計(jì)差錯(cuò)更正的原因及內(nèi)容

或“公司”）收到中國(guó)證券監(jiān)督管理委員會(huì)出具的《行政處罰決定書》（處罰字

〔2023〕35 號(hào)）。認(rèn)定公司存在如下違法事實(shí)：

   （一）合眾思?jí)淹ㄟ^(guò)虛構(gòu)雷達(dá)相關(guān)業(yè)務(wù)虛增收入、成本和利潤(rùn)

   合眾思?jí)牙闷渥庸旧钲诤媳娝級(jí)芽萍加邢薰荆ㄒ韵潞?jiǎn)稱深圳思?jí)眩﹨?/p>

與雷達(dá)相關(guān)業(yè)務(wù)，以開(kāi)展雷達(dá)、服務(wù)器等相關(guān)產(chǎn)品貿(mào)易的名義，虛構(gòu)生產(chǎn)業(yè)務(wù)流

程，虛構(gòu)軟件加載模塊，向虞某實(shí)際控制的公司采購(gòu)后再銷售給虞某指定或安排

的通道公司，通道公司經(jīng)過(guò)多道流轉(zhuǎn)后又回到虞某控制的公司，形成空轉(zhuǎn)循環(huán)貿(mào)

易業(yè)務(wù)。在業(yè)務(wù)開(kāi)展過(guò)程中，合眾思?jí)炎鳛槌鲑Y方，通過(guò)簽訂購(gòu)銷合同，以墊資

方式提供資金，以可組織的資金規(guī)模確定合同收益，但不提供技術(shù)、不參與生產(chǎn)、

不經(jīng)手貨物，不直接與客戶、供應(yīng)商接觸聯(lián)絡(luò)，相關(guān)業(yè)務(wù)只有合同、單據(jù)、發(fā)票

配合走單和資金流轉(zhuǎn)，沒(méi)有實(shí)物交付，缺乏業(yè)務(wù)實(shí)質(zhì)，而合眾思?jí)褏s將其披露為

軍工集成產(chǎn)品業(yè)務(wù)，以虛增 2017 至 2019 年收入金額 608,853,988.79 元，虛增

成本金額 548,277,283.76 元，虛增利潤(rùn)總額 60,576,705.03 元。其中，2017 年

虛增收入 118,886,663.25 元，虛增成本金額 108,078,776.07 元，虛增利潤(rùn)總額

元。

   （二）合眾思?jí)淹ㄟ^(guò)虛構(gòu)專網(wǎng)通信業(yè)務(wù)虛增收入、成本和利潤(rùn)

   合眾思?jí)褜⑴c隋某力共同投資的聯(lián)營(yíng)企業(yè)北斗導(dǎo)航作為專網(wǎng)通信業(yè)務(wù)運(yùn)營(yíng)

平臺(tái)，以開(kāi)展專網(wǎng)通信業(yè)務(wù)為名，與隋某力實(shí)際控制的江蘇星地通通信科技有限

公司對(duì)接上下游合同簽訂、原材料采購(gòu)、組織生產(chǎn)、貨物驗(yàn)收交付等事宜，與隋

某力指定企業(yè)開(kāi)展自循環(huán)業(yè)務(wù)。在業(yè)務(wù)開(kāi)展過(guò)程中，合眾思?jí)岩詾楸倍穼?dǎo)航及其

子公司南京元博中和科技有限公司提供加工服務(wù)為名，加入專網(wǎng)通信業(yè)務(wù)鏈條，

但實(shí)際卻不承擔(dān)加工角色，不提供任何有附加值的技術(shù)，而是作為出資方，以墊

資方式提供資金，以可組織的資金規(guī)模確定訂單量，利潤(rùn)空間提前確定且基本恒

定。專網(wǎng)通信業(yè)務(wù)對(duì)合眾思?jí)讯詻](méi)有業(yè)務(wù)實(shí)質(zhì)，但合眾思?jí)褏s將其披露為通導(dǎo)

一體化業(yè)務(wù)，以虛增 2017 至 2020 年收入金額 938,534,600.23 元，虛增成本金

額 511,734,606.86 元，虛增利潤(rùn)總額 426,799,993.37 元。其中，2017 年虛增

收入 534,058,341.88 元，虛增成本金額 489,134,773.53 元，虛增利潤(rùn)總額

   （三）合眾思?jí)烟摌?gòu)軟件銷售和技術(shù)服務(wù)費(fèi)收入

軟件產(chǎn)品銷售合同，深圳思?jí)严蚝蛣?chuàng)智建銷售合眾思?jí)哑髽I(yè)級(jí)即時(shí)通訊軟件

A1.0.0.5，合同金額 30,010,440.00 元。2018 年 1 月 11 日和 12 日，深圳思?jí)?/p>

分別收到和創(chuàng)智建支付軟件款 14,580,000.00 元和 15,430,440.00 元。同年，深

圳思?jí)延峙c和創(chuàng)智建簽訂技術(shù)開(kāi)發(fā)（委托）合同，和創(chuàng)智建委托深圳思?jí)蜒芯块_(kāi)

發(fā)移動(dòng)互聯(lián)高精度模塊研發(fā)項(xiàng)目，研究開(kāi)發(fā)經(jīng)費(fèi)和報(bào)酬總額為 8,420,000.00 元。

元，但上述款項(xiàng)實(shí)則來(lái)源于合眾思?jí)选：蛣?chuàng)智建作為承接專網(wǎng)通信業(yè)務(wù)的代工廠，

本身并沒(méi)有采購(gòu)軟件及技術(shù)服務(wù)的應(yīng)用需求，合眾思?jí)烟摌?gòu)該業(yè)務(wù)是為了結(jié)算和

創(chuàng)智建的部分專網(wǎng)通信業(yè)務(wù)利潤(rùn)。合眾思?jí)淹ㄟ^(guò)虛構(gòu)軟件銷售和技術(shù)服務(wù)費(fèi)，虛

增 2017 年收入和利潤(rùn)總額 33,593,344.96 元。

   （四）合眾思?jí)芽缙诖_認(rèn)票據(jù)貼現(xiàn)費(fèi)用

專網(wǎng)通信業(yè)務(wù)采購(gòu)款，和創(chuàng)智建收到銀行承兌匯票和國(guó)內(nèi)信用證后進(jìn)行貼現(xiàn)獲得

現(xiàn)款。由此產(chǎn)生的貼現(xiàn)費(fèi)用應(yīng)由合眾思?jí)殉袚?dān)，但合眾思?jí)褳榱苏{(diào)節(jié)利潤(rùn)，未及

時(shí)將貼現(xiàn)費(fèi)用入賬，而由和創(chuàng)智建先行墊付貼現(xiàn)費(fèi)用。該行為導(dǎo)致合眾思?jí)?ensp;2017

年虛減財(cái)務(wù)費(fèi)用 12,387,525.55 元，2018 年虛減財(cái)務(wù)費(fèi)用 74,715,222.04 元，

累計(jì)虛減利潤(rùn)總額 87,102,747.59 元。

   合眾思?jí)焉鲜鲂袨閷?dǎo)致 2017 年至 2020 年累計(jì)虛增收入 1,580,981,933.98

元，累計(jì)虛增成本 1,177,519,578.07 元，虛減財(cái)務(wù)費(fèi)用 117,507,687.45 元，虛

增利潤(rùn)總額 520,970,043.36 元，其中，2017 年虛增收入 686,538,350.09 元（虛

增金額占當(dāng)期披露金額的比例為 30.01％，下同），虛增利潤(rùn)總額 101,712,326.04

元（占比 38.58％），2018 年虛增收入 703,452,422.43 元（占比 30.59％），虛

增 利 潤(rùn) 總 額 319,004,119.79 元 （ 占 比 178.73 ％ ） ， 2019 年 虛 增 收 入

年年度報(bào)告存在虛假記載。

   二、前期會(huì)計(jì)差錯(cuò)更正的說(shuō)明

料款再通過(guò)下游回款收回作現(xiàn)金流的補(bǔ)充。截至 2021 年末，專網(wǎng)通信業(yè)務(wù)無(wú)存

貨，應(yīng)收款項(xiàng)已對(duì)外轉(zhuǎn)讓。公司在追溯調(diào)整中使用“其他流動(dòng)資產(chǎn)”科目作為專

網(wǎng)通信應(yīng)收賬款、預(yù)付賬款、存貨、預(yù)付賬款調(diào)整過(guò)渡科目，專網(wǎng)通信業(yè)務(wù) 2021

年末無(wú)其他流動(dòng)資產(chǎn)。使用“其他流動(dòng)負(fù)債”科目作為專網(wǎng)通信虛增利潤(rùn)過(guò)渡科

目，并在 2021 年累計(jì)轉(zhuǎn)入資本公積。

雷達(dá)業(yè)務(wù)無(wú)存貨。公司在追溯調(diào)整中，雷達(dá)業(yè)務(wù)形成其他流動(dòng)資產(chǎn)在 2020 年累

計(jì)計(jì)提資產(chǎn)減值。

導(dǎo)航來(lái)源于專網(wǎng)通信業(yè)務(wù)利潤(rùn)確認(rèn)的投資收益進(jìn)行調(diào)整，對(duì)北斗導(dǎo)航?jīng)_減專網(wǎng)通

信業(yè)務(wù)后的投資收益進(jìn)行了追溯。本次跨期追溯調(diào)整的 2017 年、2018 年、2019

年、2020 年、2021 年專網(wǎng)通信業(yè)務(wù)利潤(rùn)確認(rèn)的投資收益分別為-18,432,326.59

元 、 -88,572,036.09 元 、 -79,883,111.20 元 、 -142,055,132.39 元 、

股票期權(quán)與限制性股票激勵(lì)計(jì)劃（草案修訂稿）》（以下簡(jiǎn)稱“股權(quán)激勵(lì)計(jì)

劃”），向 221 名激勵(lì)對(duì)象授予限制性股票及股票期權(quán)。其中，2017 年 9 月 19

日首次授予限制性股票 969 萬(wàn)股，2018 年 9 月 13 日授予預(yù)留部分限制性股票

為解除限售的業(yè)績(jī)考核指標(biāo)之一，分別較 2016 年凈利潤(rùn)增長(zhǎng)不低于 30%、

處罰事項(xiàng)對(duì)公司 2017 年股權(quán)激勵(lì)計(jì)劃的實(shí)施與授予未造成影響，但是本次會(huì)計(jì)

差錯(cuò)更正后，2018 年凈利潤(rùn)增長(zhǎng)率不達(dá) 60%，導(dǎo)致首次授予第二期、預(yù)留授予

第二期已解除限售并上市流通的限制性股票不符合解除限售的條件。

   根據(jù)《上市公司股權(quán)激勵(lì)管理辦法》第六十八條：“上市公司因信息披露

文件有虛假記載、誤導(dǎo)性陳述或者重大遺漏，導(dǎo)致不符合授予權(quán)益或行使權(quán)益

安排的，未行使權(quán)益應(yīng)當(dāng)統(tǒng)一回購(gòu)注銷，已經(jīng)行使權(quán)益的，所有激勵(lì)對(duì)象應(yīng)當(dāng)

返還已獲授權(quán)益。”本次會(huì)計(jì)差錯(cuò)更正將導(dǎo)致限制性股票第二期不滿足解除限

售的條件，公司應(yīng)予以回購(gòu)注銷或追回激勵(lì)對(duì)象已獲授權(quán)益。

   因激勵(lì)對(duì)象人數(shù)較多，部分已離職，公司尚未獲悉全部激勵(lì)對(duì)象的限制性

股票持有情況及已獲授權(quán)益。公司將積極推進(jìn)與激勵(lì)對(duì)象的溝通協(xié)商工作，盡

快確認(rèn)其持股及獲益情況。積極研究切實(shí)可行的解決方案，針對(duì)已解除限售并

已出售的股票，持續(xù)督促激勵(lì)對(duì)象返還所獲得的上述收益；針對(duì)已解除限售但

未出售的股票，與激勵(lì)對(duì)象協(xié)商減持或回購(gòu)方案。如因特殊情況確實(shí)無(wú)法返還

收益、配合公司實(shí)施減持或回購(gòu)方案的，公司將通過(guò)法律途徑保護(hù)公司及股東

的合法權(quán)益。

   三、公司對(duì)會(huì)計(jì)差錯(cuò)更正審議程序

   公司于 2023 年 8 月 29 日召開(kāi)的第五屆董事會(huì)第二十七次會(huì)議、第五屆監(jiān)

事會(huì)第十九次會(huì)議審議通過(guò)了《關(guān)于前期會(huì)計(jì)差錯(cuò)更正的議案》，根據(jù)《行政

處罰決定書》所述情況，公司對(duì)相關(guān)各年度財(cái)務(wù)會(huì)計(jì)工作進(jìn)行了核查，并結(jié)合

《企業(yè)會(huì)計(jì)準(zhǔn)則第 28 號(hào)-會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》和《公開(kāi)發(fā)行

證券的公司信息披露編報(bào)規(guī)則第 19 號(hào)-財(cái)務(wù)信息的更正及相關(guān)披露》等相關(guān)規(guī)

定，對(duì)前期會(huì)計(jì)差錯(cuò)進(jìn)行了更正。公司董事會(huì)、監(jiān)事會(huì)對(duì)相關(guān)資料進(jìn)行了審

核，同意公司對(duì)前期會(huì)計(jì)差錯(cuò)進(jìn)行更正。

  四、前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)對(duì)財(cái)務(wù)狀況、經(jīng)營(yíng)成果、財(cái)務(wù)指標(biāo)的影響

  公司對(duì)上述前期會(huì)計(jì)差錯(cuò)采用追溯重述法進(jìn)行更正，對(duì) 2017-2023 年一季

度財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目進(jìn)行了追溯重述，對(duì)財(cái)務(wù)報(bào)表影響項(xiàng)目及金額如下：

  （1）對(duì) 2023 年第一季度合并財(cái)務(wù)報(bào)表的影響

  對(duì) 2023 年 3 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                   金額單位：人民幣元

報(bào)表項(xiàng)目                    更正前金額               更正后金額                更正金額

資本公積                2,439,817,380.06    2,960,787,423.42    520,970,043.36

未分配利潤(rùn)               -1,867,520,101.89   -2,388,490,145.25   -520,970,043.36

  （2）對(duì) 2022 年合并財(cái)務(wù)報(bào)表的影響

  對(duì) 2022 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                   金額單位：人民幣元

報(bào)表項(xiàng)目                    更正前金額               更正后金額                更正金額

資本公積                2,439,817,380.06    2,960,787,423.42    520,970,043.36

未分配利潤(rùn)               -1,849,747,242.09   -2,370,717,285.45   -520,970,043.36

  （3）對(duì) 2021 年合并財(cái)務(wù)報(bào)表的影響

  ①對(duì) 2021 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                   金額單位：人民幣元

報(bào)表項(xiàng)目                    更正前金額               更正后金額                更正金額

資本公積                2,439,237,721.98    2,960,207,765.34    520,970,043.36

未分配利潤(rùn)               -1,609,286,060.65   -2,130,256,104.01   -520,970,043.36

  ②對(duì) 2021 年度合并利潤(rùn)表的影響

                                                   金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                 更正金額

投資收益（損失以“－”號(hào)填列）      330,958,159.85    579,900,766.12      248,942,606.27

  其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)      -292,188,196.78    -43,245,590.51     248,942,606.27

的投資收益

信用減值損失（損失以“-”號(hào)填列）     -14,422,426.95    -54,889,047.85     -40,466,620.90

資產(chǎn)減值損失（損失以“-”號(hào)填列）    -285,675,609.29   -205,675,609.29      80,000,000.00

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）     -73,245,367.64    215,230,617.73     288,475,985.37

四、利潤(rùn)總額（虧損以“-”號(hào)填列）     -72,015,534.28    216,460,451.09     288,475,985.37

減：所得稅費(fèi)用               29,254,913.03      23,184,919.89       -6,069,993.14

五、凈利潤(rùn)（虧損以“-”號(hào)填列）     -101,270,447.31    193,275,531.20     294,545,978.51

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

（二）按所有權(quán)歸屬分類

（凈虧損以“－”號(hào)填列）

七、綜合收益總額             -111,626,940.56    182,919,037.95     294,545,978.51

（一）歸屬于母公司所有者的綜合      -102,958,392.16    191,587,586.35     294,545,978.51

收益總額

八、每股收益：

（一）基本每股收益（元/股）               -0.1252           0.2728

（二）稀釋每股收益（元/股）               -0.1252           0.2728

  （4）對(duì) 2020 年合并財(cái)務(wù)報(bào)表的影響

   ①對(duì) 2020 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額             更正后金額                  更正金額

應(yīng)收賬款                1,290,063,325.53   529,920,126.35     -760,143,199.18

預(yù)付款項(xiàng)                1,308,304,470.14     75,013,750.14   -1,233,290,720.00

報(bào)表項(xiàng)目                     更正前金額               更正后金額                 更正金額

其他流動(dòng)資產(chǎn)                  76,753,894.74     1,973,621,103.82   1,896,867,209.08

流動(dòng)資產(chǎn)合計(jì)               4,232,581,147.43     4,136,014,437.33     -96,566,710.10

長(zhǎng)期股權(quán)投資                 642,849,800.75      313,907,194.48    -328,942,606.27

遞延所得稅資產(chǎn)                347,014,202.55      340,944,209.41       -6,069,993.14

非流動(dòng)資產(chǎn)合計(jì)              3,034,549,130.26    2,699,536,530.85    -335,012,599.41

資產(chǎn)合計(jì)                 7,267,130,277.69    6,835,550,968.18    -431,579,309.51

合同負(fù)債                   321,150,108.78      199,881,674.26    -121,268,434.52

其他流動(dòng)負(fù)債                  47,496,485.04      552,701,631.92     505,205,146.88

流動(dòng)負(fù)債合計(jì)               5,042,961,292.02    5,426,898,004.38     383,936,712.36

負(fù)債合計(jì)                 5,483,205,505.24     5,867,142,217.60    383,936,712.36

未分配利潤(rùn)                -1,516,538,371.82   -2,332,054,393.69   -815,516,021.87

歸屬于母公司所有者權(quán)益(或股東權(quán)     1,697,923,284.66      882,407,262.79    -815,516,021.87

益)合計(jì)

所有者權(quán)益（或股東權(quán)益）合計(jì)       1,783,924,772.45      968,408,750.58    -815,516,021.87

負(fù)債和所有者權(quán)益（或股東權(quán)益）      7,267,130,277.69    6,835,550,968.18    -431,579,309.51

總計(jì)

     ②對(duì) 2020 年度合并利潤(rùn)表的影響

                                                    金額單位：人民幣元

報(bào)表項(xiàng)目                     更正前金額               更正后金額                 更正金額

一、營(yíng)業(yè)總收入              1,690,239,244.50    1,635,074,795.03      -55,164,449.47

投資收益（損失以“－”號(hào)填列）        138,517,523.66        -3,537,608.73   -142,055,132.39

     其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)     134,862,946.72        -7,192,185.67   -142,055,132.39

的投資收益

信用減值損失（損失以“-”號(hào)填列）     -180,678,534.90     -202,431,565.03      -21,753,030.13

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）    -1,234,610,486.82   -1,453,583,098.81   -218,972,611.99

四、利潤(rùn)總額（虧損以“-”號(hào)填列）    -1,251,379,202.72   -1,470,351,814.71   -218,972,611.99

減：所得稅費(fèi)用               -152,014,781.18     -155,277,735.69       -3,262,954.51

報(bào)表項(xiàng)目                   更正前金額               更正后金額                  更正金額

五、凈利潤(rùn)（虧損以“-”號(hào)填列）   -1,099,364,421.54   -1,315,074,079.02    -215,709,657.48

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

（二）按所有權(quán)歸屬分類

（凈虧損以“－”號(hào)填列）

七、綜合收益總額           -1,115,262,845.26   -1,330,972,502.74    -215,709,657.48

（一）歸屬于母公司所有者的綜合    -1,109,887,064.34   -1,325,596,721.82    -215,709,657.48

收益總額

八、每股收益：

（一）基本每股收益（元/股）              -1.4789              -1.7705

（二）稀釋每股收益（元/股）              -1.4789              -1.7705

  ③對(duì) 2020 年度合并現(xiàn)金流量表的影響

                                                  金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額               更正后金額                  更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金     2,232,481,322.67     1,739,112,489.40    -493,368,833.27

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金       332,717,819.30      826,086,652.57      493,368,833.27

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金     1,693,973,413.18    1,047,933,293.18     -646,040,120.00

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金       355,576,458.87     1,001,616,578.87     646,040,120.00

（5）對(duì) 2019 年合并財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2019 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                  金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額               更正后金額                  更正金額

應(yīng)收賬款               1,217,146,345.45      760,471,878.93     -456,674,466.52

預(yù)付款項(xiàng)               2,291,707,470.93       64,967,300.35    -2,226,740,170.58

報(bào)表項(xiàng)目                   更正前金額              更正后金額                 更正金額

其他流動(dòng)資產(chǎn)                38,792,340.16    2,300,227,650.46   2,261,435,310.30

流動(dòng)資產(chǎn)合計(jì)              4,835,978,912.29   4,413,999,585.49   -421,979,326.80

長(zhǎng)期股權(quán)投資               894,034,370.01      707,146,896.13   -186,887,473.88

遞延所得稅資產(chǎn)              182,303,664.71      172,970,717.06      -9,332,947.65

非流動(dòng)資產(chǎn)合計(jì)             3,714,836,531.51   3,518,616,109.98   -196,220,421.53

資產(chǎn)合計(jì)                8,550,815,443.80   7,932,615,695.47   -618,199,748.33

應(yīng)付賬款                 358,458,693.21     358,337,551.83        -121,141.38

預(yù)收賬款                 554,097,396.28       70,019,559.83   -484,077,836.45

其他流動(dòng)負(fù)債                   230,170.54     466,035,764.43     465,805,593.89

流動(dòng)負(fù)債合計(jì)              5,295,534,532.24   5,277,141,148.30     -18,393,383.94

負(fù)債合計(jì)                5,613,369,613.88   5,594,976,229.94     -18,393,383.94

未分配利潤(rùn)               -384,102,314.93    -983,908,679.32    -599,806,364.39

歸屬于母公司所有者權(quán)益(或股東權(quán)    2,852,429,392.97   2,252,623,028.58   -599,806,364.39

益)合計(jì)

所有者權(quán)益（或股東權(quán)益）合計(jì)      2,937,445,829.92   2,337,639,465.53   -599,806,364.39

負(fù)債和所有者權(quán)益（或股東權(quán)益）     8,550,815,443.80   7,932,615,695.47   -618,199,748.33

總計(jì)

②對(duì) 2019 年度合并利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                 更正金額

一、營(yíng)業(yè)總收入             1,548,913,727.16   1,413,087,015.17   -135,826,711.99

二、營(yíng)業(yè)總成本             1,970,975,371.27   1,880,237,807.33     -90,737,563.94

其中：營(yíng)業(yè)成本              852,611,041.27     731,468,537.47    -121,142,503.80

財(cái)務(wù)費(fèi)用                 289,302,120.15     319,707,060.01      30,404,939.86

投資收益（損失以“－”號(hào)填列）       64,241,442.59      -15,641,668.61     -79,883,111.20

     其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企     65,073,087.56      -14,810,023.64     -79,883,111.20

業(yè)的投資收益

報(bào)表項(xiàng)目                    更正前金額               更正后金額                  更正金額

信用減值損失（損失以“-”號(hào)填列）    -122,551,368.70      -69,007,592.14       53,543,776.56

資產(chǎn)減值損失（損失以“-”號(hào)填列）

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）    -907,962,827.05     -979,391,309.74      -71,428,482.69

四、利潤(rùn)總額（虧損以“-”號(hào)填列）   -1,150,028,437.47   -1,221,456,920.16     -71,428,482.69

減：所得稅費(fèi)用               -87,038,100.41      -79,006,533.93        8,031,566.48

五、凈利潤(rùn)（虧損以“-”號(hào)填列）    -1,062,990,337.06   -1,142,450,386.23     -79,460,049.17

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

（二）按所有權(quán)歸屬分類

（凈虧損以“－”號(hào)填列）

七、綜合收益總額            -1,070,856,859.97   -1,150,316,909.14     -79,460,049.17

（一）歸屬于母公司所有者的綜合     -1,068,333,226.51   -1,147,793,275.68     -79,460,049.17

收益總額

八、每股收益：

（一）基本每股收益（元/股）               -1.4401             -1.5480

（二）稀釋每股收益（元/股）               -1.4401             -1.5480

   ③對(duì) 2019 年度合并現(xiàn)金流量表的影響

                                                   金額單位：人民幣元

報(bào)表項(xiàng)目                    更正前金額               更正后金額                  更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金      2,352,541,120.67     1,517,153,705.12    -835,387,415.55

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金      1,720,841,725.62    2,556,229,141.17      835,387,415.55

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金      3,146,517,115.69    1,071,595,939.36    -2,074,921,176.33

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金        863,224,112.30    3,003,088,459.57    2,139,864,347.27

三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：

報(bào)表項(xiàng)目                     更正前金額              更正后金額                  更正金額

償還債務(wù)支付的現(xiàn)金             1,993,329,691.74   1,928,386,520.80     -64,943,170.94

     籌資活動(dòng)現(xiàn)金流出小計(jì)       2,419,086,409.46   2,354,143,238.52     -64,943,170.94

籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~          624,628,314.28     693,571,485.22       64,943,170.94

     （6）對(duì) 2018 年合并財(cái)務(wù)報(bào)表的影響

     ①對(duì) 2018 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                    金額單位：人民幣元

報(bào)表項(xiàng)目                     更正前金額              更正后金額                  更正金額

應(yīng)收票據(jù)及應(yīng)收賬款             1,158,599,238.54    878,079,297.46     -280,519,941.08

其中：應(yīng)收賬款               1,143,991,549.52    863,471,608.44     -280,519,941.08

預(yù)付款項(xiàng)                  2,506,173,765.36     125,061,051.02   -2,381,112,714.34

其他流動(dòng)資產(chǎn)                  47,700,156.80    1,891,889,000.50   1,844,188,843.70

流動(dòng)資產(chǎn)合計(jì)                5,825,020,793.93   5,007,576,982.21    -817,443,811.72

長(zhǎng)期股權(quán)投資                 880,358,967.03     773,354,604.35     -107,004,362.68

遞延所得稅資產(chǎn)                 78,248,559.93       76,947,178.76       -1,301,381.17

非流動(dòng)資產(chǎn)合計(jì)               3,832,163,012.39   3,723,857,268.54    -108,305,743.85

資產(chǎn)合計(jì)                  9,657,183,806.32   8,731,434,250.75    -925,749,555.57

預(yù)收賬款                   844,759,175.63       18,639,489.44    -826,119,686.19

其他流動(dòng)負(fù)債                     248,438.21     420,964,884.05      420,716,445.84

流動(dòng)負(fù)債合計(jì)                5,224,611,336.77   4,819,208,096.42    -405,403,240.35

負(fù)債合計(jì)                  5,703,859,724.99   5,298,456,484.64    -405,403,240.35

未分配利潤(rùn)                  687,264,060.85      166,917,745.63    -520,346,315.22

歸屬于母公司所有者權(quán)益(或股東權(quán)      3,866,475,887.80   3,346,129,572.58    -520,346,315.22

益)合計(jì)

所有者權(quán)益（或股東權(quán)益）合計(jì)        3,953,324,081.33   3,432,977,766.11    -520,346,315.22

負(fù)債和所有者權(quán)益（或股東權(quán)益）       9,657,183,806.32   8,731,434,250.75    -925,749,555.57

總計(jì)

     ②對(duì) 2018 年度合并利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                更正金額

一、營(yíng)業(yè)總收入             2,299,991,415.03   1,596,538,992.60   -703,452,422.43

二、營(yíng)業(yè)總成本             2,266,142,541.72   1,886,035,852.32   -380,106,689.40

其中：營(yíng)業(yè)成本             1,280,784,464.22    821,620,939.55    -459,163,524.67

財(cái)務(wù)費(fèi)用                 176,788,991.33     251,504,213.37     74,715,222.04

投資收益（損失以“－”號(hào)填列）       76,409,938.14      -12,162,097.95    -88,572,036.09

   其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企       58,868,613.76     -29,703,422.33     -88,572,036.09

業(yè)的投資收益

資產(chǎn)減值損失                73,474,404.92       77,816,018.15      4,341,613.23

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）    181,093,270.67    -230,824,498.45    -411,917,769.12

四、利潤(rùn)總額（虧損以“-”號(hào)填列）    178,486,977.00    -233,430,792.12    -411,917,769.12

減：所得稅費(fèi)用               -11,935,275.00     -12,586,516.98      -651,241.98

五、凈利潤(rùn)（虧損以“-”號(hào)填列）     190,422,252.00    -220,844,275.13    -411,266,527.13

（一）按經(jīng)營(yíng)持續(xù)性分類

號(hào)填列）

（二）按所有權(quán)歸屬分類

（凈虧損以“－”號(hào)填列）

七、綜合收益總額             188,263,200.75    -223,003,326.38    -411,266,527.13

（一）歸屬于母公司所有者的綜合      189,343,477.27    -221,923,049.86    -411,266,527.13

收益總額

八、每股收益：

（一）基本每股收益（元/股）               0.2575            -0.2956

（二）稀釋每股收益（元/股）               0.2564            -0.2944

   ③對(duì) 2018 年度合并現(xiàn)金流量表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                      更正前金額                  更正后金額                    更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金         5,852,448,763.24       1,787,823,907.84     -4,064,624,855.40

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金          359,458,283.38        4,424,083,138.78     4,064,624,855.40

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金         5,085,789,916.89        917,084,198.34      -4,168,705,718.55

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金          766,840,415.35        4,935,546,133.90     4,168,705,718.55

     （7）對(duì) 2017 年合并財(cái)務(wù)報(bào)表的影響

     ①對(duì) 2017 年 12 月 31 日合并資產(chǎn)負(fù)債表的影響

                                                        金額單位：人民幣元

報(bào)表項(xiàng)目                           更正前金額                更正后金額                 更正金額

應(yīng)收賬款                       1,320,659,301.01      899,760,532.30     -420,898,768.71

預(yù)付款項(xiàng)                       1,268,040,290.23       74,566,650.23    -1,193,473,640.00

存貨                           741,582,661.33      533,982,793.81     -207,599,867.52

其他流動(dòng)資產(chǎn)                        27,273,451.30     1,823,429,511.22   1,796,156,059.92

流動(dòng)資產(chǎn)合計(jì)                     5,302,840,678.26     5,277,024,461.95     -25,816,216.31

長(zhǎng)期股權(quán)投資                       531,235,853.82      512,803,527.23      -18,432,326.59

遞延所得稅資產(chǎn)                       29,909,023.66        27,956,400.51       -1,952,623.15

非流動(dòng)資產(chǎn)合計(jì)                    3,024,355,378.78     3,003,970,429.04     -20,384,949.74

資產(chǎn)合計(jì)                       8,327,196,057.04     8,280,994,890.99     -46,201,166.05

預(yù)收賬款                          29,229,310.33        -9,604,393.67     -38,833,704.00

其他流動(dòng)負(fù)債                         1,666,830.23       103,379,156.27     101,712,326.04

流動(dòng)負(fù)債合計(jì)                     4,392,482,803.93     4,455,361,425.97      62,878,622.04

負(fù)債合計(jì)                       4,551,640,248.64     4,614,518,870.68      62,878,622.04

未分配利潤(rùn)                        538,251,668.15       429,171,880.06    -109,079,788.09

歸屬于母公司所有者權(quán)益(或股東權(quán)益)合計(jì)       3,696,758,850.13     3,587,679,062.04    -109,079,788.09

所有者權(quán)益（或股東權(quán)益）合計(jì)             3,775,555,808.40     3,666,476,020.31    -109,079,788.09

負(fù)債和所有者權(quán)益（或股東權(quán)益）總計(jì)          8,327,196,057.04     8,280,994,890.99     -46,201,166.05

     ②對(duì) 2017 年度合并利潤(rùn)表的影響

                                                  金額單位：人民幣元

         報(bào)表項(xiàng)目         更正前金額               更正后金額              更正金額

一、營(yíng)業(yè)總收入                2,287,703,748.99   1,601,165,398.90   -686,538,350.09

二、營(yíng)業(yè)總成本                2,071,455,669.54   1,473,612,157.80   -597,843,511.74

其中：營(yíng)業(yè)成本                1,368,678,634.63    771,465,085.03    -597,213,549.60

 財(cái)務(wù)費(fèi)用                    76,122,684.32      88,510,209.87     12,387,525.55

投資收益（損失以“－”號(hào)填列）          17,892,269.11        -540,057.48     -18,432,326.59

      其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)        7,208,794.25    -11,223,532.34     -18,432,326.59

的投資收益

資產(chǎn)減值損失                   53,860,205.69      40,842,718.00     -13,017,487.69

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）       262,601,594.01     155,474,429.07    -107,127,164.94

四、利潤(rùn)總額（虧損以“-”號(hào)填列）       263,664,803.81     156,537,638.87    -107,127,164.94

減：所得稅費(fèi)用                  19,387,625.56      21,340,248.71       1,952,623.15

五、凈利潤(rùn)（虧損以“-”號(hào)填列）        244,277,178.25     135,197,390.16    -109,079,788.09

（一）按經(jīng)營(yíng)持續(xù)性分類

填列）

（二）按所有權(quán)歸屬分類

損以“－”號(hào)填列）

七、綜合收益總額                241,086,236.99     132,006,448.90    -109,079,788.09

（一）歸屬于母公司所有者的綜合收        238,704,571.01     129,624,782.92    -109,079,788.09

益總額

八、每股收益：

（一）基本每股收益（元/股）                  0.3278             0.1800

（二）稀釋每股收益（元/股）                  0.3278             0.1800

  ③對(duì) 2017 年度合并現(xiàn)金流量表的影響

                                                  金額單位：人民幣元

報(bào)表項(xiàng)目                     更正前金額                 更正后金額                更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金        1,932,260,778.64     1,524,967,235.04    -407,293,543.60

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金         146,758,599.58        554,052,143.18     407,293,543.60

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金        1,400,496,601.73       967,428,049.73    -433,068,552.00

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金        1,092,726,349.10     1,525,794,901.10     433,068,552.00

  （1）對(duì) 2023 年第一季度母公司財(cái)務(wù)報(bào)表的影響

  對(duì) 2023 年 3 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                   金額單位：人民幣元

 報(bào)表項(xiàng)目                   更正前金額                更正后金額                 更正金額

 其他應(yīng)收款                745,518,368.52       821,136,950.25      75,618,581.73

 流動(dòng)資產(chǎn)合計(jì)             1,456,899,503.96     1,532,518,085.69      75,618,581.73

 資產(chǎn)合計(jì)               4,745,008,112.49     4,820,626,694.22      75,618,581.73

 應(yīng)付賬款                 312,036,895.68       255,331,044.36      -56,705,851.32

 流動(dòng)負(fù)債合計(jì)             2,661,478,365.66     2,604,772,514.34      -56,705,851.32

 負(fù)債合計(jì)               2,677,732,110.35     2,621,026,259.03      -56,705,851.32

 資本公積               2,472,830,466.06     2,899,630,459.43     426,799,993.37

 未分配利潤(rùn)              -1,176,475,026.56    -1,470,950,586.88    -294,475,560.32

 所有者權(quán)益合計(jì)            2,067,276,002.14      2,199,600,435.19    132,324,433.05

 負(fù)債和所有者權(quán)益合計(jì)         4,745,008,112.49     4,820,626,694.22      75,618,581.73

  （2）對(duì) 2022 年母公司財(cái)務(wù)報(bào)表的影響

  對(duì) 2022 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                   金額單位：人民幣元

 報(bào)表項(xiàng)目                   更正前金額                更正后金額                 更正金額

 其他應(yīng)收款                681,474,749.80       750,730,009.53      69,255,259.73

 流動(dòng)資產(chǎn)合計(jì)             1,542,904,776.97      1,612,160,036.70     69,255,259.73

報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

資產(chǎn)合計(jì)               4,820,443,107.27    4,889,698,367.00     69,255,259.73

應(yīng)付賬款                 321,758,295.90      258,689,122.58     -63,069,173.32

流動(dòng)負(fù)債合計(jì)             2,696,772,789.49    2,633,703,616.17     -63,069,173.32

負(fù)債合計(jì)               2,723,803,052.13    2,660,733,878.81     -63,069,173.32

資本公積               2,472,830,466.06    2,899,630,459.43    426,799,993.37

未分配利潤(rùn)              -1,147,110,973.56   -1,441,586,533.88   -294,475,560.32

所有者權(quán)益合計(jì)            2,096,640,055.14    2,228,964,488.19    132,324,433.05

負(fù)債和所有者權(quán)益合計(jì)         4,820,443,107.27    4,889,698,367.00     69,255,259.73

 （3）對(duì) 2021 年母公司財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2021 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

其他應(yīng)收款                677,405,108.81      707,629,183.34     30,224,074.53

流動(dòng)資產(chǎn)合計(jì)             1,269,107,500.76    1,299,331,575.29     30,224,074.53

資產(chǎn)合計(jì)               5,008,148,062.03    5,038,372,136.56     30,224,074.53

應(yīng)付賬款                 314,306,134.49      251,520,283.17     -62,785,851.32

其他應(yīng)付賬款               684,570,899.70      645,256,392.50     -39,314,507.20

流動(dòng)負(fù)債合計(jì)             1,114,971,046.79    1,012,870,688.27    -102,100,358.52

負(fù)債合計(jì)               2,730,060,810.38    2,627,960,451.86    -102,100,358.52

資本公積               2,463,449,475.70    2,890,249,469.07    426,799,993.37

未分配利潤(rùn)               -957,122,137.84    -1,251,597,698.16   -294,475,560.32

所有者權(quán)益合計(jì)            2,278,087,251.65    2,410,411,684.70    132,324,433.05

負(fù)債和所有者權(quán)益合計(jì)         5,008,148,062.03    5,038,372,136.56     30,224,074.53

 ②對(duì) 2021 年度母公司利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

減：營(yíng)業(yè)成本                74,829,736.04       77,045,063.00       2,215,326.96

報(bào)表項(xiàng)目                   更正前金額               更正后金額                  更正金額

投資收益（損失以“－”號(hào)填列）      203,143,763.11      409,801,771.00      206,658,007.89

其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投        6,557,054.88      254,287,345.71      247,730,290.83

資收益

信用減值損失（損失以“-”號(hào)填列）      4,740,842.14      -35,725,778.76      -40,466,620.90

資產(chǎn)減值損失（損失以“-”號(hào)填列）   -275,094,267.99     -195,094,267.99       80,000,000.00

二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）   -265,609,518.14      -21,633,458.11      243,976,060.03

三、利潤(rùn)總額（虧損以“-”號(hào)填列）   -244,055,119.71          -79,059.68      243,976,060.03

減：所得稅費(fèi)用               27,937,035.52       21,867,042.38        -6,069,993.14

四、凈利潤(rùn)（虧損以“-”號(hào)填列）    -271,992,155.23      -21,946,102.06      250,046,053.17

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

六、綜合收益總額            -267,447,167.84       -17,401,114.67     250,046,053.17

 （4）對(duì) 2020 年母公司財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2020 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                   更正金額

應(yīng)收賬款                1,289,299,236.37    137,234,333.74     -1,152,064,902.63

預(yù)付款項(xiàng)                1,348,724,679.10     115,433,959.10    -1,233,290,720.00

其他應(yīng)收賬款               461,136,679.34     832,125,906.80       370,989,227.46

其他流動(dòng)資產(chǎn)                  3,686,359.43   1,900,553,568.51    1,896,867,209.08

流動(dòng)資產(chǎn)合計(jì)              3,304,270,090.38   3,186,770,904.29     -117,499,186.09

長(zhǎng)期股權(quán)投資              3,511,437,286.49   3,183,706,995.66     -327,730,290.83

遞延所得稅資產(chǎn)              172,489,435.35      166,419,442.21        -6,069,993.14

非流動(dòng)資產(chǎn)合計(jì)             3,982,025,477.07   3,648,225,193.10     -333,800,283.97

資產(chǎn)合計(jì)                7,286,295,567.45   6,834,996,097.39     -451,299,470.06

應(yīng)付賬款                 260,352,738.27     208,160,847.48       -52,191,890.79

報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

合同負(fù)債                 151,673,192.64       30,404,758.12    -121,268,434.52

其他應(yīng)付賬款              3,507,234,259.84   3,362,881,631.69    -144,352,628.15

其他流動(dòng)負(fù)債                18,844,846.96      429,879,943.85    411,035,096.89

流動(dòng)負(fù)債合計(jì)              4,711,102,713.53   4,804,324,856.96     93,222,143.43

負(fù)債合計(jì)                4,738,953,243.88   4,832,175,387.31     93,222,143.43

未分配利潤(rùn)               -685,129,982.61    -1,229,651,596.10   -544,521,613.49

所有者權(quán)益（或股東權(quán)益）合計(jì)      2,547,342,323.57   2,002,820,710.08    -544,521,613.49

負(fù)債和所有者權(quán)益（或股東權(quán)益）     7,286,295,567.45   6,834,996,097.39    -451,299,470.06

總計(jì)

 ②對(duì) 2020 年度母公司利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

一、營(yíng)業(yè)收入               279,755,757.51      224,591,308.04     -55,164,449.47

減：營(yíng)業(yè)成本               222,293,890.16      213,472,297.28      -8,821,592.88

投資收益（損失以“－”號(hào)填列）      853,434,907.93      710,956,692.72    -142,478,215.21

其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投      141,289,724.85        -1,188,490.36   -142,478,215.21

資收益

信用減值損失（損失以“-”號(hào)填列）    -32,192,355.01       -4,448,445.14     27,743,909.87

二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）   -249,019,273.94     -410,096,435.87    -161,077,161.93

三、利潤(rùn)總額（虧損以“-”號(hào)填列）   -249,046,420.90     -410,123,582.83    -161,077,161.93

減：所得稅費(fèi)用              -85,787,659.31      -81,626,072.82       4,161,586.49

四、凈利潤(rùn)（虧損以“-”號(hào)填列）    -163,258,761.59     -328,497,510.01    -165,238,748.42

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

六、綜合收益總額            -167,274,610.40     -332,513,358.82    -165,238,748.42

 ③對(duì) 2020 年度母公司現(xiàn)金流量表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                  更正前金額               更正后金額                 更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金     1,690,784,401.82    256,495,093.55    -1,434,289,308.27

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金     2,116,621,520.05   3,550,910,828.32   1,434,289,308.27

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金     1,945,335,458.22    349,295,338.22    -1,596,040,120.00

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金     2,136,625,392.94   3,732,665,512.94   1,596,040,120.00

 （5）對(duì) 2019 年母公司財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2019 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                  更正前金額              更正后金額                  更正金額

應(yīng)收賬款                867,345,164.10     195,509,754.34     -671,835,409.76

預(yù)付款項(xiàng)               2,217,765,676.06     42,679,247.76    -2,175,086,428.30

其他應(yīng)收賬款              511,092,839.63     806,026,609.89      294,933,770.26

其他流動(dòng)資產(chǎn)                 8,437,269.25   2,123,536,228.65   2,115,098,959.40

流動(dòng)資產(chǎn)合計(jì)             4,058,409,679.34   3,621,520,570.94    -436,889,108.40

長(zhǎng)期股權(quán)投資             3,758,083,570.15   3,572,831,494.53    -185,252,075.62

遞延所得稅資產(chǎn)              89,088,073.07       87,179,666.42       -1,908,406.65

非流動(dòng)資產(chǎn)合計(jì)            4,471,931,110.68   4,284,770,628.41    -187,160,482.27

資產(chǎn)合計(jì)               8,530,340,790.02   7,906,291,199.35    -624,049,590.67

應(yīng)付賬款                438,380,383.00      351,645,605.12     -86,734,777.88

預(yù)收賬款                502,027,485.27       17,949,648.82    -484,077,836.45

其他應(yīng)付賬款             2,022,276,195.46   1,976,686,540.29     -45,589,655.17

其他流動(dòng)負(fù)債                            -    371,635,543.90      371,635,543.90

流動(dòng)負(fù)債合計(jì)             5,656,113,743.05   5,411,347,017.45    -244,766,725.60

負(fù)債合計(jì)               5,828,800,369.94   5,584,033,644.34    -244,766,725.60

未分配利潤(rùn)              -526,747,147.75     -906,030,012.82    -379,282,865.07

所有者權(quán)益（或股東權(quán)益）合計(jì)     2,701,540,420.08   2,322,257,555.01    -379,282,865.07

報(bào)表項(xiàng)目                   更正前金額               更正后金額                 更正金額

負(fù)債和所有者權(quán)益（或股東權(quán)益）     8,530,340,790.02   7,906,291,199.35    -624,049,590.67

總計(jì)

 ②對(duì) 2019 年度母公司利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                  更正金額

一、營(yíng)業(yè)收入               393,095,210.67     274,489,069.71     -118,606,140.96

減：營(yíng)業(yè)成本               354,325,971.74     174,594,855.98     -179,731,115.76

財(cái)務(wù)費(fèi)用                 272,523,287.21     302,928,227.07       30,404,939.86

投資收益（損失以“－”號(hào)填列）       60,421,522.97      -17,826,189.99     -78,247,712.96

其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投       62,962,494.75      -15,285,218.21     -78,247,712.96

資收益

信用減值損失（損失以“-”號(hào)填列）     -38,838,970.45     -26,116,259.42      12,722,711.03

二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）   -642,115,855.63    -676,920,822.62      -34,804,966.99

三、利潤(rùn)總額（虧損以“-”號(hào)填列）   -858,482,943.06     -893,287,910.05     -34,804,966.99

減：所得稅費(fèi)用               -77,692,679.46     -75,784,272.81       1,908,406.65

四、凈利潤(rùn)（虧損以“-”號(hào)填列）    -780,790,263.60     -817,503,637.24     -36,713,373.64

（一）按經(jīng)營(yíng)持續(xù)性分類

“－”號(hào)填列）

六、綜合收益總額            -794,588,523.13     -831,301,896.77     -36,713,373.64

 ③對(duì) 2019 年度母公司現(xiàn)金流量表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                  更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金       818,727,096.60      227,187,231.05    -591,539,865.55

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金      2,915,302,791.30   3,506,842,656.85     591,539,865.55

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金      2,698,514,844.64    797,845,602.94    -1,900,669,241.70

報(bào)表項(xiàng)目                  更正前金額              更正后金額                  更正金額

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金     1,273,934,138.86   3,238,554,474.41   1,964,620,335.55

經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)         4,049,414,721.63   4,113,365,815.48      63,951,093.85

經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~      -314,793,330.37    -378,744,424.22      -63,951,093.85

三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：

償還債務(wù)支付的現(xiàn)金          1,586,809,018.41   1,522,857,924.56     -63,951,093.85

籌資活動(dòng)現(xiàn)金流出小計(jì)         1,997,378,689.88   1,933,427,596.03     -63,951,093.85

籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~       491,345,682.74     555,296,776.59       63,951,093.85

 （6）對(duì) 2018 年母公司財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2018 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                  更正前金額               更正后金額                 更正金額

預(yù)付款項(xiàng)               2,857,557,579.05    593,183,508.39    -2,264,374,070.66

存貨                  277,794,758.19      250,876,911.59     -26,917,846.60

其他流動(dòng)資產(chǎn)                 4,826,053.35   1,443,080,437.82   1,438,254,384.47

流動(dòng)資產(chǎn)合計(jì)             4,573,583,234.90   3,720,545,702.11    -853,037,532.79

長(zhǎng)期股權(quán)投資             3,790,737,235.13   3,683,732,872.47    -107,004,362.66

非流動(dòng)資產(chǎn)合計(jì)            4,173,382,817.03   4,066,378,454.37    -107,004,362.66

資產(chǎn)合計(jì)               8,746,966,051.93   7,786,924,156.48    -960,041,895.45

應(yīng)付票據(jù)及應(yīng)付賬款          1,628,855,452.32   1,577,955,836.45     -50,899,615.87

預(yù)收賬款                770,556,170.45      -55,563,515.74    -826,119,686.19

其他應(yīng)付賬款              904,164,471.64     836,203,447.56      -67,961,024.08

其他流動(dòng)負(fù)債                            -    327,507,922.12      327,507,922.12

流動(dòng)負(fù)債合計(jì)             4,972,602,015.70   4,355,129,611.68    -617,472,404.02

負(fù)債合計(jì)               5,345,491,922.33   4,728,019,518.31    -617,472,404.02

未分配利潤(rùn)               222,088,488.80     -120,481,002.63    -342,569,491.43

所有者權(quán)益（或股東權(quán)益）合計(jì)     3,401,474,129.60   3,058,904,638.17    -342,569,491.43

報(bào)表項(xiàng)目                   更正前金額               更正后金額                 更正金額

負(fù)債和所有者權(quán)益（或股東權(quán)益）     8,746,966,051.93   7,786,924,156.48    -960,041,895.45

總計(jì)

 ②對(duì) 2018 年度母公司利潤(rùn)表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                  更正金額

一、營(yíng)業(yè)收入               724,772,253.23     494,066,585.31     -230,705,667.92

減：營(yíng)業(yè)成本               451,893,286.39     324,726,431.30     -127,166,855.09

財(cái)務(wù)費(fèi)用                 153,632,603.34     228,347,825.38       74,715,222.04

投資收益（損失以“－”號(hào)填列）       53,732,011.67     -34,840,024.40      -88,572,036.07

其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投       65,369,512.51     -23,202,523.56      -88,572,036.07

資收益

資產(chǎn)減值損失                12,606,644.86      20,715,589.66        8,108,944.80

二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）     54,814,139.19    -220,120,876.55     -274,935,015.74

三、利潤(rùn)總額（虧損以“-”號(hào)填列）     51,569,588.96    -223,365,426.78     -274,935,015.74

減：所得稅費(fèi)用                -2,207,266.58      -3,423,608.30       -1,216,341.72

四、凈利潤(rùn)（虧損以“-”號(hào)填列）      53,776,855.54     -219,941,818.48    -273,718,674.02

（一）按經(jīng)營(yíng)持續(xù)性分類

號(hào)填列）

六、綜合收益總額              53,776,855.54     -219,941,818.48    -273,718,674.02

 ③對(duì) 2018 年度母公司現(xiàn)金流量表的影響

                                                 金額單位：人民幣元

報(bào)表項(xiàng)目                   更正前金額              更正后金額                  更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金      4,208,166,539.24    538,137,129.24    -3,670,029,410.00

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金      1,924,027,396.01   5,594,056,806.01   3,670,029,410.00

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金      4,524,462,886.34    826,044,958.79    -3,698,417,927.55

報(bào)表項(xiàng)目                  更正前金額              更正后金額                  更正金額

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金     1,574,939,292.28   5,273,357,219.83   3,698,417,927.55

 （7）對(duì) 2017 年母公司財(cái)務(wù)報(bào)表的影響

 ①對(duì) 2017 年 12 月 31 日母公司資產(chǎn)負(fù)債表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                  更正前金額              更正后金額                  更正金額

應(yīng)收賬款                550,097,406.18     287,908,190.98     -262,189,215.20

預(yù)付款項(xiàng)               1,211,266,710.95      17,793,070.95   -1,193,473,640.00

存貨                  362,625,296.02     155,025,428.50     -207,599,867.52

其他流動(dòng)資產(chǎn)               11,235,076.41    1,643,773,039.93   1,632,537,963.52

流動(dòng)資產(chǎn)合計(jì)             3,788,708,999.33   3,757,984,240.13     -30,724,759.20

長(zhǎng)期股權(quán)投資             3,266,925,650.82   3,248,493,324.23     -18,432,326.59

遞延所得稅資產(chǎn)              12,764,222.69       11,547,880.97       -1,216,341.72

非流動(dòng)資產(chǎn)合計(jì)            3,487,443,209.11   3,467,794,540.80     -19,648,668.31

資產(chǎn)合計(jì)               7,276,152,208.44   7,225,778,780.93     -50,373,427.51

預(yù)收賬款                   4,946,231.36     -33,887,472.64     -38,833,704.00

其他流動(dòng)負(fù)債                            -      57,311,093.90      57,311,093.90

流動(dòng)負(fù)債合計(jì)             3,828,702,063.80   3,847,179,453.70      18,477,389.90

負(fù)債合計(jì)               3,911,735,867.03   3,930,213,256.93      18,477,389.90

未分配利潤(rùn)               210,805,486.16      141,954,668.75     -68,850,817.41

所有者權(quán)益（或股東權(quán)益）合計(jì)     3,364,416,341.41   3,295,565,524.00     -68,850,817.41

負(fù)債和所有者權(quán)益（或股東權(quán)益）    7,276,152,208.44   7,225,778,780.93     -50,373,427.51

總計(jì)

 ②對(duì) 2017 年度母公司利潤(rùn)表的影響

                                                金額單位：人民幣元

報(bào)表項(xiàng)目                  更正前金額               更正后金額                 更正金額

一、營(yíng)業(yè)收入             1,000,651,981.95    466,593,640.07     -534,058,341.88

減：營(yíng)業(yè)成本              819,620,244.71      330,485,471.18    -489,134,773.53

 報(bào)表項(xiàng)目                   更正前金額               更正后金額                更正金額

 財(cái)務(wù)費(fèi)用                  54,378,582.56        66,766,108.11    12,387,525.55

 資產(chǎn)減值損失                25,282,349.21        17,173,404.41     -8,108,944.80

 投資收益（損失以“－”號(hào)填列）       25,107,685.06        6,675,358.47     -18,432,326.59

 其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投       13,096,285.06        -5,336,041.53    -18,432,326.59

 資收益

 二、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）     39,272,312.52       -28,362,163.17    -67,634,475.69

 三、利潤(rùn)總額（虧損以“-”號(hào)填列）     38,577,742.05      -29,056,733.64     -67,634,475.69

 減：所得稅費(fèi)用                 3,389,481.40       4,605,823.12       1,216,341.72

 四、凈利潤(rùn)（虧損以“-”號(hào)填列）      35,188,260.65      -33,662,556.76     -68,850,817.41

 （一）按經(jīng)營(yíng)持續(xù)性分類

 號(hào)填列）

 六、綜合收益總額              35,188,260.65      -33,662,556.76     -68,850,817.41

  ③對(duì) 2017 年度母公司現(xiàn)金流量表的影響

                                                  金額單位：人民幣元

報(bào)表項(xiàng)目                    更正前金額              更正后金額                 更正金額

一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：

銷售商品、提供勞務(wù)收到的現(xiàn)金       1,381,298,460.63    987,914,656.63     -393,383,804.00

收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金        881,582,233.73    1,274,966,037.73    393,383,804.00

購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金       1,404,261,618.13   1,031,645,234.13    -372,616,384.00

支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金       1,679,981,351.35   2,052,597,735.35    372,616,384.00

  四、會(huì)計(jì)師事務(wù)所就會(huì)計(jì)差錯(cuò)更正事項(xiàng)的專項(xiàng)說(shuō)明

  公司聘請(qǐng)上會(huì)會(huì)計(jì)師事務(wù)所（特殊普通合伙）就前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)出

具了審核報(bào)告，具體內(nèi)容詳見(jiàn)同日披露于巨潮資訊網(wǎng)的《北京合眾思?jí)芽萍脊?/p>

份有限公司會(huì)計(jì)差錯(cuò)更正專項(xiàng)說(shuō)明的審核報(bào)告》（上會(huì)師報(bào)字（2023）第10949

號(hào)）。

  五、董事會(huì)關(guān)于會(huì)計(jì)差錯(cuò)更正的說(shuō)明

  經(jīng)審查，公司董事會(huì)認(rèn)為：本次會(huì)計(jì)差錯(cuò)更正符合《企業(yè)會(huì)計(jì)準(zhǔn)則第28號(hào)

—會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》及《公開(kāi)發(fā)行證券的公司信息披露編

報(bào)規(guī)則第19號(hào)—財(cái)務(wù)信息的更正及相關(guān)披露》的相關(guān)規(guī)定，更正后的財(cái)務(wù)報(bào)表

能夠更加客觀、準(zhǔn)確反映公司財(cái)務(wù)狀況，有利于提高公司財(cái)務(wù)信息質(zhì)量。董事

會(huì)同意本次會(huì)計(jì)差錯(cuò)更正事項(xiàng)。

  六、監(jiān)事會(huì)關(guān)于會(huì)計(jì)差錯(cuò)更正的意見(jiàn)

  經(jīng)審查，公司監(jiān)事會(huì)認(rèn)為：公司本次會(huì)計(jì)差錯(cuò)更正符合《會(huì)計(jì)準(zhǔn)則第28號(hào)—

會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》、《公開(kāi)發(fā)行證券的公司信息披露編報(bào)規(guī)

則第19號(hào)—財(cái)務(wù)信息的更正及相關(guān)披露》等有關(guān)規(guī)定和要求，更正后的財(cái)務(wù)報(bào)表

能夠更加客觀、準(zhǔn)確反映公司財(cái)務(wù)狀況，有利于提高公司財(cái)務(wù)信息質(zhì)量。

  七、獨(dú)立董事意見(jiàn)

  公司獨(dú)立董事對(duì)本次更正事項(xiàng)進(jìn)行了認(rèn)真的審查，并發(fā)表獨(dú)立意見(jiàn)如下：公

司本次對(duì)前期會(huì)計(jì)差錯(cuò)進(jìn)行更正符合《企業(yè)會(huì)計(jì)準(zhǔn)則第28號(hào)—會(huì)計(jì)政策、會(huì)計(jì)估

計(jì)變更和差錯(cuò)更正》、《公開(kāi)發(fā)行證券的公司信息披露編報(bào)規(guī)則第19號(hào)—財(cái)務(wù)信

息的更正及相關(guān)披露》的有關(guān)規(guī)定，客觀公允地反映了公司的財(cái)務(wù)狀況，利于提

高公司會(huì)計(jì)信息質(zhì)量，對(duì)公司實(shí)際經(jīng)營(yíng)狀況的反映更為準(zhǔn)確，沒(méi)有損害公司和全

體股東的合法權(quán)益。我們同意對(duì)前期會(huì)計(jì)差錯(cuò)進(jìn)行相應(yīng)的追溯調(diào)整的處理，同時(shí)

要求公司加強(qiáng)完善財(cái)務(wù)控制制度和內(nèi)部控制流程，增強(qiáng)規(guī)范運(yùn)作意識(shí)、提高規(guī)范

運(yùn)作水平，切實(shí)維護(hù)公司全體股東合法利益，確保公司持續(xù)、健康、穩(wěn)定發(fā)展。

  八、備查文件

正說(shuō)明的專項(xiàng)審核報(bào)告》；

  特此公告。

北京合眾思?jí)芽萍脊煞萦邢薰?/p>

     董事會(huì)

  二〇二三年八月三十一日

查看原文公告

關(guān)鍵詞：