Kode WP : TB - 2 PT BINA CITRA PESONA Working Trial Balance ----- Rekening Rugi - laba 31 -12 - 2005 REKENING INDEKS Per Audit 31-1204 Per Buku 31-1205 PENDAPATAN 701 Penjualan 703 Retur dan Potongan Penjualan Penjualan Bersih 4,848,500,000 (53,060,000) 4,795,440,000 6,206,486,000 (62,220,000) 6,144,266,000 BEBAN 801 Harga Pokok Penjualan Laba Kotor Penjualan 2,841,866,000 1,953,574,000 955,630,000 105,424,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 21,340,000 23,750,000 914,000 19,850,000 56,300,000 1,479,522,000 474,052,000 Beban-Beban Operasi: 820 Beban Gaji dan Upah 821 Beban Pph Karyawan 822 Beban Depresiasi 823 Beban Sewa 824 Beban Supplies Kantor 825 Peralatan Kecil 826 Beban Iklan 827 Beban Asuransi 828 Beban Reparasi dan Pemeliharaan 829 Beban Pajak Bumi dan Bangunan 830 Beban Listrik dan Telepon 831 Fee Konsultan 832 Beban lain-lain 833 Kerugian Piutang 834 Beban Angkut Penjualan Jumlah Beban Operasi Laba Bersih Operasi PENDAPATAN DAN (BEBAN) LAIN-LAIN 901 Beban Bunga 910 Laba (Rugi) Penjualan Investasi 920 Pendapatan Investasi 930 Laba (Rugi) Penjualan Aktiva Tetap 950 Pendapatan Lain-lain dan Penyesuaian Rugi Penurunan Nilai Surat Berharga Jumlah Pendapatan Lain-lain H-2 H-2 D-3 D-4 D-5 D-7 D-1 PENYESUAIAN Debit Reklasifikasi Per Audit 31-12-2005 Kredit Debit LAPORAN KEUANGAN Kredit 2,160,000 3,496,000 6,204,326,000 (65,716,000) 6,138,610,000 6,204,326,000 (65,716,000) 6,138,610,000 3,606,958,000 8 2,537,308,000 11,922,800 3,618,880,800 2,519,729,200 3,618,880,800 2,519,729,200 1,234,172,000 20 129,432,000 156,538,000 21 23,476,000 2 23,250,000 12,220,000 57,740,000 60,824,000 39,120,000 37,350,000 25,400,000 26,200,000 7,190,000 45,580,000 67,430,000 1,945,922,000 591,386,000 80,120,000 8,250,000 4,490,400 1,314,292,000 137,682,000 161,028,400 23,476,000 23,438,000 12,220,000 27,140,000 60,824,000 21,340,000 37,350,000 25,400,000 26,200,000 5,364,000 21,227,210 67,430,000 1,964,411,610 555,317,590 1,314,292,000 137,682,000 161,028,400 23,476,000 23,438,000 12,220,000 27,140,000 60,824,000 21,340,000 37,350,000 25,400,000 26,200,000 5,364,000 21,227,210 67,430,000 1,964,411,610 555,317,590 4 11 (55,000,000) 0 16,688,000 37,276,000 0 (61,292,000) 64,438,000 10,870,000 (30,540,000) 0 (1,036,000) (16,524,000) 13 13 188,000 14 30,600,000 9 17,780,000 19 3 7 19 1,826,000 24,352,790 18 16 10,134,000 7,840,000 (61,292,000) 64,438,000 21,004,000 (30,540,000) (7,840,000) 3 17 Laba Bersih Sebelum Pajak Pajak Penghasilan 473,016,000 160,444,000 574,862,000 195,202,000 LABA BERSIH ( TB-1 ) 312,572,000 379,660,000 22 (61,292,000) 64,438,000 21,004,000 (30,540,000) (7,840,000) (14,230,000) (14,230,000) 79,051,723 541,087,590 116,150,277 541,087,590 116,150,277 45,277,313 424,937,313 424,937,313