財(cái)務(wù)報(bào)表分析的框架-資料下載頁(yè)
2024-10-17 02:50本頁(yè)面
【正文】 結(jié)轉(zhuǎn)成本及稅金59,000, 元 ,共影響利潤(rùn) 45,120, 元。由于上年度結(jié)轉(zhuǎn)收入時(shí)重大風(fēng)險(xiǎn)尚未轉(zhuǎn)移 ,本年度對(duì)其予以更正并進(jìn)行追溯調(diào)整。 ?調(diào)減 2021年度凈利潤(rùn) 45,120,，并將皇御苑項(xiàng)目的轉(zhuǎn)讓收益確認(rèn)為 2021年度。 2021（ 00報(bào)告） 00（ 01調(diào)整后） 2021 總資產(chǎn) 2,667,288,668 2,719,831,834 2,448,633,703 凈資產(chǎn) 264,249,800 198,144,112 285,880,553 主營(yíng)業(yè)務(wù)收入 658,120,332 526,791,452 1,021,639,372 凈利潤(rùn) 53,712,789 5,392,916 86,385,900 ROE (%) Financial Fraud of BristolMyers Squibb ? ROI Agreement with its second largest wholesaler ? In July 1999, BMS Agreed to pay its second largest wholesaler 2% of the value of any excess inventory it agreed to take, per month, until this wholesaler sold the products. ? BMS permitted its second largest wholesaler to treat anything over two weeks on hand as excess inventory. ? BMS agreed to pay the 2% to this wholesaler through sales incentives on future purchases, primarily in the form of price discounts. ? BMS knew that these payments covered this wholesaler’s costs of carrying excess inventory, and guaranteed this wholesaler would earn its target return on investment (ROI) of about 24% per year on any excess inventory this wholesaler agreed to take (ROI Agreement). ? BMS entered a similar agreement with its largest wholesaler in July, 2021. ? Near the end of each quarter from July 1999 through December 2021, BMS stuffed its distributions to meet sales and earnings projections set by the Company’s officers. ? During this period, the total revenue recognized from the two ROI agreements was about $ billion.
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