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深华发A(000020)公告正文

深华发A:2019年半年度财务报告

公告日期 2019-08-27
股票简称:深华发A 股票代码:000020
                                                             深圳中恒华发股份有限公司 2019 年半年度财务报告




                                         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:人民币元


1、合并资产负债表

编制单位:深圳中恒华发股份有限公司
                                       2019 年 08 月 27 日
                                                                                                     单位:元

                  项目               2019 年 6 月 30 日                        2018 年 12 月 31 日

    流动资产:

       货币资金                                     47,981,541.61                             34,108,330.27

       结算备付金

       拆出资金

       交易性金融资产

       以公允价值计量且其变动计入
    当期损益的金融资产

       衍生金融资产

       应收票据                                     10,427,934.87                             69,185,516.71

       应收账款                                    149,540,866.46                            116,797,834.51

       应收款项融资

       预付款项                                     28,418,600.46                             31,348,429.54

       应收保费

       应收分保账款

       应收分保合同准备金

       其他应收款                                    5,781,851.15                               5,777,179.08

          其中:应收利息

                 应收股利


1
                                      深圳中恒华发股份有限公司 2019 年半年度财务报告


       买入返售金融资产

       存货                      86,709,541.76                        62,973,909.38

       合同资产

       持有待售资产

       一年内到期的非流动资产

       其他流动资产               1,218,695.38                            59,370.18

    流动资产合计                330,079,031.69                       320,250,569.67

    非流动资产:

       发放贷款和垫款

       债权投资

       可供出售金融资产

       其他债权投资

       持有至到期投资

       长期应收款

       长期股权投资

       其他权益工具投资

       其他非流动金融资产

       投资性房地产              49,817,157.72                        50,681,322.86

       固定资产                 185,008,101.52                       188,083,873.38

       在建工程                   7,552,776.46                         5,727,760.23

       生产性生物资产

       油气资产

       使用权资产

       无形资产                  43,977,752.24                        41,815,689.74

       开发支出

       商誉

       长期待摊费用                425,949.07                           542,116.99

       递延所得税资产             6,829,856.59                         6,829,856.59

       其他非流动资产              289,550.00                          3,158,964.00

    非流动资产合计              293,901,143.60                       296,839,583.79

    资产总计                    623,980,175.29                       617,090,153.46

    流动负债:

       短期借款                 134,676,280.00                       161,568,657.88

       向中央银行借款



2
                                          深圳中恒华发股份有限公司 2019 年半年度财务报告


       拆入资金

       交易性金融负债

       以公允价值计量且其变动计入
    当期损益的金融负债

       衍生金融负债

       应付票据                      13,804,210.29                        27,642,356.66

       应付账款                     102,035,210.28                        60,975,306.43

       预收款项                        156,232.44                           159,528.60

       卖出回购金融资产款

       吸收存款及同业存放

       代理买卖证券款

       代理承销证券款

       应付职工薪酬                   4,045,824.29                         4,700,208.36

       应交税费                      11,609,232.63                        11,232,819.87

       其他应付款                    31,040,362.49                        26,778,863.92

          其中:应付利息                 54,347.32                          439,558.70

               应付股利

       应付手续费及佣金

       应付分保账款

       合同负债

       持有待售负债

       一年内到期的非流动负债

       其他流动负债

    流动负债合计                    297,367,352.42                       293,057,741.72

    非流动负债:

       保险合同准备金

       长期借款

       应付债券

          其中:优先股

               永续债

       租赁负债

       长期应付款

       长期应付职工薪酬

       预计负债                          64,411.00                            64,411.00



3
                                                              深圳中恒华发股份有限公司 2019 年半年度财务报告


       递延收益

       递延所得税负债

       其他非流动负债

    非流动负债合计                                           64,411.00                                64,411.00

    负债合计                                          297,431,763.42                          293,122,152.72

    所有者权益:

       股本                                           283,161,227.00                          283,161,227.00

       其他权益工具

          其中:优先股

                 永续债

       资本公积                                       146,587,271.50                          146,587,271.50

       减:库存股

       其他综合收益

       专项储备

       盈余公积                                        77,391,593.25                           77,391,593.25

       一般风险准备

       未分配利润                                    -180,591,679.88                          -183,172,091.01

    归属于母公司所有者权益合计                        326,548,411.87                          323,968,000.74

       少数股东权益

    所有者权益合计                                    326,548,411.87                          323,968,000.74

    负债和所有者权益总计                              623,980,175.29                          617,090,153.46


法定代表人:李中秋                  主管会计工作负责人:杨斌                        会计机构负责人:吴爱洁


2、母公司资产负债表

                                                                                                        单位:元

                   项目                 2019 年 6 月 30 日                      2018 年 12 月 31 日

    流动资产:

       货币资金                                         1,793,275.01                           13,234,774.97

       交易性金融资产

       以公允价值计量且其变动计入
    当期损益的金融资产

       衍生金融资产

       应收票据

       应收账款


4
                                      深圳中恒华发股份有限公司 2019 年半年度财务报告


       应收款项融资

       预付款项                      53,050.00                          153,050.00

       其他应收款               111,782,724.70                        99,155,253.08

          其中:应收利息

               应收股利

       存货                          14,806.50                            14,806.50

       合同资产

       持有待售资产

       一年内到期的非流动资产

       其他流动资产                                                       17,055.88

    流动资产合计                113,643,856.21                       112,574,940.43

    非流动资产:

       债权投资

       可供出售金融资产

       其他债权投资

       持有至到期投资

       长期应收款

       长期股权投资             186,608,900.00                       186,608,900.00

       其他权益工具投资

       其他非流动金融资产

       投资性房地产              25,770,502.38                        26,374,703.70

       固定资产                  98,675,129.84                        99,227,872.22

       在建工程

       生产性生物资产

       油气资产

       使用权资产

       无形资产                   4,626,182.10                         4,698,654.96

       开发支出

       商誉

       长期待摊费用

       递延所得税资产             7,506,905.90                         7,506,905.90

       其他非流动资产

    非流动资产合计              323,187,620.22                       324,417,036.78

    资产总计                    436,831,476.43                       436,991,977.21



5
                                          深圳中恒华发股份有限公司 2019 年半年度财务报告


    流动负债:

       短期借款                     100,000,000.00                       100,000,000.00

       交易性金融负债

       以公允价值计量且其变动计入
    当期损益的金融负债

       衍生金融负债

       应付票据

       应付账款                       9,740,367.33                        10,745,840.16

       预收款项                          41,605.01                            41,937.00

       合同负债

       应付职工薪酬                    820,979.02                          1,020,979.02

       应交税费                       7,423,067.53                         7,161,707.15

       其他应付款                    22,811,198.36                        22,672,441.54

          其中:应付利息

                 应付股利

       持有待售负债

       一年内到期的非流动负债

       其他流动负债

    流动负债合计                    140,837,217.25                       141,642,904.87

    非流动负债:

       长期借款

       应付债券

          其中:优先股

                 永续债

       租赁负债

       长期应付款

       长期应付职工薪酬

       预计负债                          64,411.00                            64,411.00

       递延收益

       递延所得税负债

       其他非流动负债

    非流动负债合计                       64,411.00                            64,411.00

    负债合计                        140,901,628.25                       141,707,315.87

    所有者权益:



6
                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


         股本                                    283,161,227.00                       283,161,227.00

         其他权益工具

           其中:优先股

                 永续债

         资本公积                                146,587,271.50                       146,587,271.50

         减:库存股

         其他综合收益

         专项储备

         盈余公积                                 77,391,593.25                        77,391,593.25

         未分配利润                             -211,210,243.57                      -211,855,430.41

    所有者权益合计                               295,929,848.18                       295,284,661.34

    负债和所有者权益总计                         436,831,476.43                       436,991,977.21


3、合并利润表

                                                                                                单位:元

                    项目               2019 年半年度                       2018 年半年度

    一、营业总收入                               339,190,174.05                       340,984,843.24

         其中:营业收入                          339,190,174.05                       340,984,843.24

                利息收入

                已赚保费

                手续费及佣金收入

    二、营业总成本                               336,433,054.05                       338,576,691.78

         其中:营业成本                          297,580,208.34                       302,582,979.44

                利息支出

                手续费及佣金支出

                退保金

                赔付支出净额

                提取保险合同准备金净
    额

                保单红利支出

                分保费用

                税金及附加                         1,310,110.00                            1,712,293.39

                销售费用                           9,130,380.22                            8,433,363.31

                管理费用                          19,616,991.39                        20,400,985.42



7
                                             深圳中恒华发股份有限公司 2019 年半年度财务报告


               研发费用                  3,726,992.86

               财务费用                  5,068,371.24                         5,447,070.22

                 其中:利息费用          5,355,676.92                         5,989,883.31

                         利息收入        -419,336.28                           -349,858.59

        加:其他收益

             投资收益(损失以“-”号
                                           74,936.14                           245,679.10
    填列)

             其中:对联营企业和合营企
    业的投资收益

                 以摊余成本计量的金
    融资产终止确认收益(损失以“-”号
    填列)

             汇兑收益(损失以“-”号填
    列)

             净敞口套期收益(损失以
    “-”号填列)

             公允价值变动收益(损失以
    “-”号填列)

             信用减值损失(损失以“-”
                                            -8,432.50
    号填列)

             资产减值损失(损失以“-”
                                                                                 -5,941.50
    号填列)

             资产处置收益(损失以“-”
                                          129,039.57                           -105,779.36
    号填列)

    三、营业利润(亏损以“-”号填列)   2,952,663.21                         2,542,109.70

        加:营业外收入                    232,758.00                           887,662.07

        减:营业外支出                       1,100.00                          172,806.76

    四、利润总额(亏损总额以“-”号
                                         3,184,321.21                         3,256,965.01
    填列)

        减:所得税费用                    603,910.08                           463,831.41

    五、净利润(净亏损以“-”号填列)   2,580,411.13                         2,793,133.60

      (一)按经营持续性分类

        1.持续经营净利润(净亏损以
                                         2,580,411.13                         2,793,133.60
    “-”号填列)

        2.终止经营净利润(净亏损以
    “-”号填列)

      (二)按所有权归属分类



8
                                              深圳中恒华发股份有限公司 2019 年半年度财务报告


        1.归属于母公司所有者的净利润      2,580,411.13                         2,793,133.60

        2.少数股东损益

    六、其他综合收益的税后净额

      归属母公司所有者的其他综合收
    益的税后净额

       (一)不能重分类进损益的其他
    综合收益

                 1.重新计量设定受益计划
    变动额

                 2.权益法下不能转损益的
    其他综合收益

                 3.其他权益工具投资公允
    价值变动

                 4.企业自身信用风险公允
    价值变动

                 5.其他

       (二)将重分类进损益的其他综
    合收益

                 1.权益法下可转损益的其
    他综合收益

                 2.其他债权投资公允价值
    变动

                 3.可供出售金融资产公允
    价值变动损益

                 4.金融资产重分类计入其
    他综合收益的金额

                 5.持有至到期投资重分类
    为可供出售金融资产损益

                 6.其他债权投资信用减值
    准备

                 7.现金流量套期储备

                 8.外币财务报表折算差额

                 9.其他

      归属于少数股东的其他综合收益
    的税后净额

    七、综合收益总额                      2,580,411.13                         2,793,133.60

       归属于母公司所有者的综合收
                                          2,580,411.13                         2,793,133.60
    益总额

9
                                                                 深圳中恒华发股份有限公司 2019 年半年度财务报告


      归属于少数股东的综合收益总
 额

 八、每股收益:

      (一)基本每股收益                                           0.0091                                 0.0099

      (二)稀释每股收益                                           0.0091                                 0.0099

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元,上期被合并方实现的净利润为:元。


法定代表人:李中秋                     主管会计工作负责人:杨斌                        会计机构负责人:吴爱洁


4、母公司利润表

                                                                                                          单位:元

                项目                         2019 年半年度                           2018 年半年度

 一、营业收入                                            18,041,135.31                           16,961,088.74

      减:营业成本                                           3,172,031.59                            2,510,518.82

          税金及附加                                          562,061.05                              585,014.62

          销售费用

          管理费用                                           9,024,394.50                        11,134,855.37

          研发费用

          财务费用                                           4,423,699.05                            4,888,654.05

            其中:利息费用                                   4,398,333.30                            4,903,025.04

                  利息收入                                      -9,938.10                              -22,022.66

      加:其他收益

          投资收益(损失以“-”
 号填列)

          其中:对联营企业和合营
 企业的投资收益

              以摊余成本计量的金
 融资产终止确认收益(损失以“-”
 号填列)

          净敞口套期收益(损失以
 “-”号填列)

          公允价值变动收益(损失
 以“-”号填列)

          信用减值损失(损失以“-”
 号填列)

          资产减值损失(损失以“-”
 号填列)


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                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


          资产处置收益(损失以“-”
 号填列)

 二、营业利润(亏损以“-”号填
                                      858,949.12                        -2,157,954.12
 列)

     加:营业外收入                     1,300.00

     减:营业外支出                                                       131,247.82

 三、利润总额(亏损总额以“-”
                                      860,249.12                        -2,289,201.94
 号填列)

     减:所得税费用                   215,062.28                          -444,975.63

 四、净利润(净亏损以“-”号填
                                      645,186.84                        -1,844,226.31
 列)

     (一)持续经营净利润(净亏
                                      645,186.84                        -1,844,226.31
 损以“-”号填列)

     (二)终止经营净利润(净亏
 损以“-”号填列)

 五、其他综合收益的税后净额

     (一)不能重分类进损益的其
 他综合收益

              1.重新计量设定受益计
 划变动额

              2.权益法下不能转损益
 的其他综合收益

              3.其他权益工具投资公
 允价值变动

              4.企业自身信用风险公
 允价值变动

              5.其他

     (二)将重分类进损益的其他
 综合收益

              1.权益法下可转损益的
 其他综合收益

              2.其他债权投资公允价
 值变动

              3.可供出售金融资产公
 允价值变动损益

              4.金融资产重分类计入
 其他综合收益的金额

              5.持有至到期投资重分


11
                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


 类为可供出售金融资产损益

            6.其他债权投资信用减
 值准备

            7.现金流量套期储备

            8.外币财务报表折算差
 额

            9.其他

 六、综合收益总额                                   645,186.84                         -1,844,226.31

 七、每股收益:

      (一)基本每股收益                                0.0023                                 -0.0065

      (二)稀释每股收益                                0.0023                                 -0.0065


5、合并现金流量表

                                                                                                单位:元

               项目                2019 年半年度                           2018 年半年度

 一、经营活动产生的现金流量:

      销售商品、提供劳务收到的现
                                              283,565,570.88                          195,284,689.59
 金

      客户存款和同业存放款项净增
 加额

      向中央银行借款净增加额

      向其他金融机构拆入资金净增
 加额

      收到原保险合同保费取得的现
 金

      收到再保险业务现金净额

      保户储金及投资款净增加额

      收取利息、手续费及佣金的现
 金

      拆入资金净增加额

      回购业务资金净增加额

      代理买卖证券收到的现金净额

      收到的税费返还

      收到其他与经营活动有关的现
                                                   3,403,272.55                            3,010,278.37
 金

 经营活动现金流入小计                         286,968,843.43                          198,294,967.96


12
                                         深圳中恒华发股份有限公司 2019 年半年度财务报告


      购买商品、接受劳务支付的现
                                   182,811,441.04                       158,655,192.45
 金

      客户贷款及垫款净增加额

      存放中央银行和同业款项净增
 加额

      支付原保险合同赔付款项的现
 金

      为交易目的而持有的金融资产
 净增加额

      拆出资金净增加额

      支付利息、手续费及佣金的现
 金

      支付保单红利的现金

      支付给职工以及为职工支付的
                                    33,770,584.01                        35,688,181.95
 现金

      支付的各项税费                 4,582,072.62                        12,954,614.98

      支付其他与经营活动有关的现
                                    20,610,525.20                        17,668,304.21
 金

 经营活动现金流出小计              241,774,622.87                       224,966,293.59

 经营活动产生的现金流量净额         45,194,220.56                       -26,671,325.63

 二、投资活动产生的现金流量:

      收回投资收到的现金

      取得投资收益收到的现金            74,936.14                          253,638.00

      处置固定资产、无形资产和其
                                      320,500.00                           737,982.00
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
 到的现金净额

      收到其他与投资活动有关的现
                                    49,000,000.00                        80,000,000.00
 金

 投资活动现金流入小计               49,395,436.14                        80,991,620.00

      购建固定资产、无形资产和其
                                     4,360,231.13                         7,537,161.50
 他长期资产支付的现金

      投资支付的现金

      质押贷款净增加额

      取得子公司及其他营业单位支
 付的现金净额

      支付其他与投资活动有关的现    49,000,000.00                        80,000,000.00


13
                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


 金

 投资活动现金流出小计                          53,360,231.13                           87,537,161.50

 投资活动产生的现金流量净额                    -3,964,794.99                           -6,545,541.50

 三、筹资活动产生的现金流量:

      吸收投资收到的现金

      其中:子公司吸收少数股东投
 资收到的现金

      取得借款收到的现金                       61,315,748.80                          156,361,250.00

      发行债券收到的现金

      收到其他与筹资活动有关的现
 金

 筹资活动现金流入小计                          61,315,748.80                          156,361,250.00

      偿还债务支付的现金                       88,051,864.63                          172,529,301.86

      分配股利、利润或偿付利息支
                                                   5,723,122.93                            4,844,780.76
 付的现金

      其中:子公司支付给少数股东
 的股利、利润

      支付其他与筹资活动有关的现
 金

 筹资活动现金流出小计                          93,774,987.56                          177,374,082.62

 筹资活动产生的现金流量净额                   -32,459,238.76                          -21,012,832.62

 四、汇率变动对现金及现金等价物
                                                     99,650.05                             -149,879.80
 的影响

 五、现金及现金等价物净增加额                      8,869,836.86                       -54,379,579.55

      加:期初现金及现金等价物余
                                               27,961,209.60                           81,474,974.30
 额

 六、期末现金及现金等价物余额                  36,831,046.46                           27,095,394.75


6、母公司现金流量表

                                                                                                单位:元

                项目               2019 年半年度                           2018 年半年度

 一、经营活动产生的现金流量:

      销售商品、提供劳务收到的现
                                               16,386,026.55                           11,824,697.08
 金

      收到的税费返还

      收到其他与经营活动有关的现                   4,240,814.47                       107,677,057.73


14
                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


 金

 经营活动现金流入小计              20,626,841.02                       119,501,754.81

      购买商品、接受劳务支付的现
 金

      支付给职工以及为职工支付的
                                    1,551,291.30                         1,812,043.81
 现金

      支付的各项税费                 791,510.74                          3,627,519.72

      支付其他与经营活动有关的现
                                   25,327,205.64                       116,155,663.65
 金

 经营活动现金流出小计              27,670,007.68                       121,595,227.18

 经营活动产生的现金流量净额        -7,043,166.66                        -2,093,472.37

 二、投资活动产生的现金流量:

      收回投资收到的现金

      取得投资收益收到的现金

      处置固定资产、无形资产和其
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
 到的现金净额

      收到其他与投资活动有关的现
 金

 投资活动现金流入小计

      购建固定资产、无形资产和其
                                                                         1,696,400.00
 他长期资产支付的现金

      投资支付的现金

      取得子公司及其他营业单位支
 付的现金净额

      支付其他与投资活动有关的现
 金

 投资活动现金流出小计                                                    1,696,400.00

 投资活动产生的现金流量净额                                             -1,696,400.00

 三、筹资活动产生的现金流量:

      吸收投资收到的现金

      取得借款收到的现金                                               100,000,000.00

      发行债券收到的现金

      收到其他与筹资活动有关的现
 金

 筹资活动现金流入小计                                                  100,000,000.00

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                                                                     深圳中恒华发股份有限公司 2019 年半年度财务报告


      偿还债务支付的现金                                                                                     116,054,041.68

      分配股利、利润或偿付利息支
                                                                 4,398,333.30                                  3,884,001.07
 付的现金

      支付其他与筹资活动有关的现
 金

 筹资活动现金流出小计                                            4,398,333.30                                119,938,042.75

 筹资活动产生的现金流量净额                                     -4,398,333.30                                -19,938,042.75

 四、汇率变动对现金及现金等价物
                                                                                                                      424.56
 的影响

 五、现金及现金等价物净增加额                                  -11,441,499.96                                -23,727,490.56

      加:期初现金及现金等价物余
                                                                12,024,179.58                                 25,181,764.87
 额

 六、期末现金及现金等价物余额                                     582,679.62                                   1,454,274.31


7、合并所有者权益变动表

本期金额
                                                                                                                      单位:元

                                                             2019 年半年度

                                               归属于母公司所有者权益
                                                                                                                       所有
                        其他权益工具                                                                           少数
      项目                                                                                                             者权
                                               减:   其他                      一般   未分
                  股    优   永         资本                  专项   盈余                                      股东
                                               库存   综合                      风险   配利    其他   小计             益合
                                   其                                                                          权益
                  本    先   续         公积                  储备   公积
                                                股    收益                      准备    润                              计
                                   他
                        股   债

                  283
                                        146,                          77,3             -183           323,              323,
                  ,16
 一、上年期末                           587,                          91,5             ,172,          968,              968,
                  1,2
 余额                                   271.                          93.2             091.           000.              000.
                  27.
                                          50                             5               01             74               74
                   00

      加:会计
 政策变更

             前
 期差错更正

             同
 一控制下企
 业合并

             其
 他

 二、本年期初     283                   146,                          77,3             -183           323,              323,

16
                             深圳中恒华发股份有限公司 2019 年半年度财务报告


 余额           ,16   587,   91,5         ,172,         968,         968,
                1,2   271.   93.2         091.          000.         000.
                27.    50       5           01           74           74
                00

 三、本期增减
                                          2,58          2,58         2,58
 变动金额(减
                                          0,41          0,41         0,41
 少以“-”号
                                          1.13          1.13         1.13
 填列)

                                          2,58          2,58         2,58
 (一)综合收
                                          0,41          0,41         0,41
 益总额
                                          1.13          1.13         1.13

 (二)所有者
 投入和减少
 资本

 1.所有者投
 入的普通股

 2.其他权益
 工具持有者
 投入资本

 3.股份支付
 计入所有者
 权益的金额

 4.其他

 (三)利润分
 配

 1.提取盈余
 公积

 2.提取一般
 风险准备

 3.对所有者
 (或股东)的
 分配

 4.其他

 (四)所有者
 权益内部结
 转

 1.资本公积
 转增资本(或
 股本)

 2.盈余公积


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                                                                      深圳中恒华发股份有限公司 2019 年半年度财务报告


 转增资本(或
 股本)

 3.盈余公积
 弥补亏损

 4.设定受益
 计划变动额
 结转留存收
 益

 5.其他综合
 收益结转留
 存收益

 6.其他

 (五)专项储
 备

 1.本期提取

 2.本期使用

 (六)其他

                  283
                                         146,                          77,3              -180            326,              326,
                   ,16
 四、本期期末                            587,                          91,5              ,591,           548,              548,
                   1,2
 余额                                    271.                          93.2              679.            411.              411.
                   27.
                                          50                                 5                88             87             87
                   00

上期金额
                                                                                                                         单位:元

                                                              2018 年半年度

                                                归属于母公司所有者权益
                                                                                                                          所有
                         其他权益工具                                                                             少数
      项目                                      减:   其他                      一般   未分                              者权
                  股                    资本                   专项   盈余                         其   小        股东
                         优   永                                                                                          益合
                                   其           库存   综合                      风险   配利
                  本     先   续        公积                   储备   公积                         他   计        权益
                                   他            股    收益                      准备    润                                计
                         股   债

                  283
                                        146,                          77,3              -186            320,
                  ,16                                                                                                     320,6
 一、上年期末                           587,                          91,5              ,467,           672,
                  1,2                                                                                                     72,97
 余额                                   271.                          93.2              113.            978.
                  27.                                                                                                      8.02
                                          50                             5                73             02
                   00

      加:会计
 政策变更

             前
 期差错更正


18
                             深圳中恒华发股份有限公司 2019 年半年度财务报告


           同
 一控制下企
 业合并

           其
 他

                283
                      146,   77,3        -186         320,
                ,16                                                 320,6
 二、本年期初         587,   91,5        ,467,        672,
                1,2                                                 72,97
 余额                 271.   93.2        113.         978.
                27.                                                  8.02
                       50      5           73           02
                 00

 三、本期增减
                                         2,79         2,79          2,793
 变动金额(减
                                         3,13         3,13          ,133.
 少以“-”号
                                         3.60         3.60            60
 填列)

                                         2,79         2,79          2,793
 (一)综合收
                                         3,13         3,13          ,133.
 益总额
                                         3.60         3.60            60

 (二)所有者
 投入和减少
 资本

 1.所有者投
 入的普通股

 2.其他权益
 工具持有者
 投入资本

 3.股份支付
 计入所有者
 权益的金额

 4.其他

 (三)利润分
 配

 1.提取盈余
 公积

 2.提取一般
 风险准备

 3.对所有者
 (或股东)的
 分配

 4.其他

 (四)所有者

19
                                                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


 权益内部结
 转

 1.资本公积
 转增资本(或
 股本)

 2.盈余公积
 转增资本(或
 股本)

 3.盈余公积
 弥补亏损

 4.设定受益
 计划变动额
 结转留存收
 益

 5.其他综合
 收益结转留
 存收益

 6.其他

 (五)专项储
 备

 1.本期提取

 2.本期使用

 (六)其他

                283
                                       146,                      77,3             -183              323,
                ,16                                                                                                 323,4
 四、本期期末                          587,                      91,5             ,673,             466,
                1,2                                                                                                 66,11
 余额                                  271.                      93.2             980.              111.
                27.                                                                                                  1.62
                                        50                             5            13                62
                 00


8、母公司所有者权益变动表

本期金额
                                                                                                                   单位:元

                                                          2019 年半年度

                           其他权益工具                         其他                          未分                所有者
      项目                                    资本     减:库              专项     盈余
                 股本    优先   永续                            综合                          配利         其他   权益合
                                       其他   公积     存股                储备     公积
                          股     债                             收益                           润                   计

                 283,1                        146,58                               77,391     -211,
 一、上年期末                                                                                                     295,284,
                 61,22                        7,271.                               ,593.2     855,
 余额                                                                                                              661.34
                  7.00                           50                                       5   430.

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                                   深圳中恒华发股份有限公司 2019 年半年度财务报告


                                                           41

      加:会计
 政策变更

           前期
 差错更正

           其他

                                                         -211,
                  283,1   146,58                77,391
 二、本年期初                                            855,          295,284,
                  61,22   7,271.                ,593.2
 余额                                                    430.            661.34
                   7.00      50                      5
                                                           41

 三、本期增减
                                                         645,
 变动金额(减                                                          645,186.
                                                         186.
 少以“-”号                                                               84
                                                           84
 填列)

                                                         645,
 (一)综合收                                                          645,186.
                                                         186.
 益总额                                                                     84
                                                           84

 (二)所有者
 投入和减少资
 本

 1.所有者投入
 的普通股

 2.其他权益工
 具持有者投入
 资本

 3.股份支付计
 入所有者权益
 的金额

 4.其他

 (三)利润分
 配

 1.提取盈余公
 积

 2.对所有者
 (或股东)的
 分配

 3.其他

 (四)所有者
 权益内部结转



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                                                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


 1.资本公积转
 增资本(或股
 本)

 2.盈余公积转
 增资本(或股
 本)

 3.盈余公积弥
 补亏损

 4.设定受益计
 划变动额结转
 留存收益

 5.其他综合收
 益结转留存收
 益

 6.其他

 (五)专项储
 备

 1.本期提取

 2.本期使用

 (六)其他

                                                                                              -211,
                  283,1                     146,58                                   77,391
 四、本期期末                                                                                 210,            295,929,
                  61,22                      7,271.                                  ,593.2
 余额                                                                                         243.             848.18
                   7.00                            50                                     5
                                                                                                  57

上期金额
                                                                                                               单位:元

                                                               2018 年半年度

                           其他权益工具
                                                                 其他                                         所有者
      项目                优   永          资本     减:库               专项储   盈余    未分配
                  股本                其                         综合                                  其他   权益合
                          先   续          公积         存股               备     公积     利润
                                      他                         收益                                           计
                          股   债

                  283,
                                           146,5                                  77,39   -210,55
 一、上年期末     161,                                                                                        296,587,
                                           87,27                                  1,593   2,845.9
 余额             227.                                                                                         245.80
                                            1.50                                    .25           5
                    00

      加:会计
 政策变更

             前
 期差错更正


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                               深圳中恒华发股份有限公司 2019 年半年度财务报告


           其
 他

                283,
                       146,5             77,39   -210,55
 二、本年期初   161,                                               296,587,
                       87,27             1,593   2,845.9
 余额           227.                                                 245.80
                        1.50               .25        5
                 00

 三、本期增减
 变动金额(减                                    -1,844,           -1,844,22
 少以“-”号                                    226.31                6.31
 填列)

 (一)综合收                                    -1,844,           -1,844,22
 益总额                                          226.31                6.31

 (二)所有者
 投入和减少
 资本

 1.所有者投
 入的普通股

 2.其他权益
 工具持有者
 投入资本

 3.股份支付
 计入所有者
 权益的金额

 4.其他

 (三)利润分
 配

 1.提取盈余
 公积

 2.对所有者
 (或股东)的
 分配

 3.其他

 (四)所有者
 权益内部结
 转

 1.资本公积
 转增资本(或
 股本)

 2.盈余公积
 转增资本(或

23
                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


 股本)

 3.盈余公积
 弥补亏损

 4.设定受益
 计划变动额
 结转留存收
 益

 5.其他综合
 收益结转留
 存收益

 6.其他

 (五)专项储
 备

 1.本期提取

 2.本期使用

 (六)其他

                283,
                                    146,5                        77,39   -212,39
 四、本期期末   161,                                                                       294,743,
                                    87,27                        1,593   7,072.2
 余额           227.                                                                         019.49
                                     1.50                          .25        6
                 00


三、公司基本情况

    (一)企业注册地、组织形式和总部地址。
    深圳中恒华发股份有限公司(以下简称“公司”或“本公司”)成立于一九八一年十二月八日,本公
司统一社会信用代码为91440300618830372G。
    公司注册地及本部地址:深圳市福田区华发北路411幢
    法定代表人:李中秋
    注册资本:人民币283,161,227.00元
    (二)企业的业务性质和主要经营活动。
    本公司属于计算机、通信和其他电子设备制造业。经营范围为:生产经营各种彩色电视机、液晶显示
器、液晶显示屏(在分支机构生产经营)、收录机、音响设备、电子表、电子游戏机、电脑等各类电子产
品及配套的印制线路板、精密注塑件、轻型包装材料(在武汉生产经营)、五金件(含工模具),电镀及表
面处理、焊锡丝,房地产开发经营(深房地字第7226760号),物业管理。在武汉市、吉林市成立联营公司。
在全国省府(除拉萨市)和直辖市设立分支机构。
    (三)财务报告的批准报出者和财务报告批准报出日。
    本财务报表业经本公司董事会于2019年8月23日决议批准。根据本公司章程,本财务报表将提交股东
大会审议。

报告期公司合并财务报表范围:母公司包括深圳中恒华发股份有限公司,子公司包括深圳市华发物业租赁
管理有限公司(2011年未年检、2014年4月1日吊销)、深圳中恒华发物业有限公司、武汉恒发科技有限公
司、深圳市华发恒天有限公司、深圳市华发恒泰有限公司。子公司信息详见“本附注九、在其他主体中的

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                                                               深圳中恒华发股份有限公司 2019 年半年度财务报告


权益披露”。



四、财务报表的编制基础

1、编制基础

     本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则
-基本准则》和具体会计准则等规定(以下合称“企业会计准则”),并基于以下所述重要会计政策、会计
估计进行编制。

2、持续经营

    本公司预计自报告期末起12个月内生产销售将处于良性循环状态,公司管理良好,持续经营能力良好,
不存在影响持续经营的风险。



五、重要会计政策及会计估计

具体会计政策和会计估计提示:
本公司根据实际生产经营特点制定的具体会计政策和会计估计包括营业周期、应收款项坏账准备的确认和计量、发出存货计
量、固定资产分类及折旧方法、无形资产摊销、收入确认和计量等。




1、遵循企业会计准则的声明

     本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司2019年6月30日的财务状况、2019年
上半年的经营成果和现金流量等相关信息。




2、会计期间

     本公司会计年度为公历年度,即每年1月1日起至12月31日止。

3、营业周期

     本公司以一年 12个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标准。

4、记账本位币

     本公司以人民币为记账本位币。




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                                                               深圳中恒华发股份有限公司 2019 年半年度财务报告


5、同一控制下和非同一控制下企业合并的会计处理方法

     1.同一控制下的企业合并
     同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,本公司
在合并日按照所取得的被合并方在最终控制方合并财务报表中的净资产的账面价值的份额作为长期股权投资的初始投资成
本。合并方以发行权益性工具作为合并对价的,按发行股份的面值总额作为股本。长期股权投资的初始投资成本与合并对价
账面价值(或发行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。
     2.非同一控制下的企业合并
     对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负
债以及发行的权益性证券的公允价值之和。非同一控制下企业合并中所取得的被购买方符合确认条件的可辨认资产、负债及
或有负债,在购买日以公允价值计量。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,体
现为商誉价值。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并
中取得的被购买方可辨认净资产公允价值份额的差额,计入当期营业外收入。




6、合并财务报表的编制方法

     1.合并财务报表范围
     本公司将全部子公司(包括本公司所控制的单独主体)纳入合并财务报表范围,包括被本公司控制的企业、被投资单位
中可分割的部分以及结构化主体。
     2.统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间
     子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子
公司财务报表进行必要的调整。
     3.合并财务报表抵销事项
     合并财务报表以本公司和子公司的资产负债表为基础,已抵销了本公司与子公司、子公司相互之间发生的内部交易。子
公司所有者权益中不属于本公司的份额,作为少数股东权益,在合并资产负债表中股东权益项目下以“少数股东权益”项目
列示。子公司持有本公司的长期股权投资,视为本公司的库存股,作为股东权益的减项,在合并资产负债表中股东权益项目
下以“减:库存股”项目列示。
     4.合并取得子公司会计处理
     对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制时已经发生,从合并当期的期初
起将其资产、负债、经营成果和现金流量纳入合并财务报表;对于非同一控制下企业合并取得的子公司,在编制合并财务报
表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整。




7、合营安排分类及共同经营会计处理方法

     1、合营安排的分类
     合营安排分为共同经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营。单独主体,是指具有单独可辨
认的财务架构的主体,包括单独的法人主体和不具备法人主体资格但法律认可的主体。通过单独主体达成的合营安排,通常
划分为合营企业。相关事实和情况变化导致合营方在合营安排中享有的权利和承担的义务发生变化的,合营方对合营安排的
分类进行重新评估。
     2、共同经营的会计处理
     共同经营参与方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定进行会计处理:确
认单独所持有的资产或负债,以及按其份额确认共同持有的资产或负债;确认出售其享有的共同经营产出份额所产生的收入;
按其份额确认共同经营因出售产出所产生的收入;确认单独所发生的费用,以及按其份额确认共同经营发生的费用。

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                                                                深圳中恒华发股份有限公司 2019 年半年度财务报告


     对共同经营不享有共同控制的参与方,如果享有该共同经营相关资产且承担该共同经营相关负债的,参照共同经营参与
方的规定进行会计处理;否则,应当按照相关企业会计准则的规定进行会计处理。
     3、合营企业的会计处理
     合营企业参与方应当按照《企业会计准则第2号—长期股权投资》的规定对合营企业的投资进行会计处理,不享有共同
控制的参与方应当根据其对该合营企业的影响程度进行会计处理。


8、现金及现金等价物的确定标准

    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付的存款。在编
制现金流量表时所确定的现金等价物,是指持有的期限短、流动性强、易于转换为已知金额现金、价值变
动风险很小的投资。



9、外币业务和外币报表折算

     1.外币业务折算
     本公司对发生的外币交易,采用与交易发生日即期汇率的近似汇率折合本位币入账。资产负债表日外币货币性项目按资
产负债表日即期汇率折算,因该日的即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除符合
资本化条件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的成本外,均计入当期损益。以历史成本计量
的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,
采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变
动)处理,计入当期损益或确认为其他综合收益。
     2.外币财务报表折算
     本公司的子公司、合营企业、联营企业等,若采用与本公司不同的记账本位币,需对其外币财务报表折算后,再进行会
计核算及合并财务报表的编报。资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未
分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率的近似
汇率折算。折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目其他综合收益下列示。外币现金流量应当采
用现金流量发生日的即期汇率。汇率变动对现金的影响额,在现金流量表中单独列示。处置境外经营时,与该境外经营有关
的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。




10、金融工具

     在本公司成为金融工具合同的一方时确认一项金融资产或金融负债。
     (1)金融资产的分类、确认和计量
     本公司根据管理金融资产的业务模式和金融资产的合同现金流量特征,将金融资产划分为:以摊余成本计量的金融资产;
以公允价值计量且其变动计入其他综合收益的金融资产;以公允价值计量且其变动计入当期损益的金融资产。
     金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计
入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。因销售产品或提供劳务而产生的、未包含或不考
虑重大融资成分的应收账款或应收票据,本公司按照预期有权收取的对价金额作为初始确认金额。
     ①以摊余成本计量的金融资产
     本公司管理以摊余成本计量的金融资产的业务模式为以收取合同现金流量为目标,且此类金融资产的合同现金流量特征
与基本借贷安排相一致,即在特定日期产生的现金流量,仅为对本金和以未偿付本金金额为基础的利息的支付。本公司对于
此类金融资产,采用实际利率法,按照摊余成本进行后续计量,其摊销或减值产生的利得或损失,计入当期损益。
     ②以公允价值计量且其变动计入其他综合收益的金融资产

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                                                                深圳中恒华发股份有限公司 2019 年半年度财务报告


     本公司管理此类金融资产的业务模式为既以收取合同现金流量为目标又以出售为目标,且此类金融资产的合同现金流量
特征与基本借贷安排相一致。本公司对此类金融资产按照公允价值计量且其变动计入其他综合收益,但减值损失或利得、汇
兑损益和按照实际利率法计算的利息收入计入当期损益。
     此外,本公司将部分非交易性权益工具投资指定为以公允价值计量且其变动计入其他综合收益的金融资产。本公司将该
类金融资产的相关股利收入计入当期损益,公允价值变动计入其他综合收益。当该金融资产终止确认时,之前计入其他综合
收益的累计利得或损失将从其他综合收益转入留存收益,不计入当期损益。
     ③以公允价值计量且其变动计入当期损益的金融资产
     本公司将上述以摊余成本计量的金融资产和以公允价值计量且其变动计入其他综合收益的金融资产之外的金融资产,分
类为以公允价值计量且其变动计入当期损益的金融资产。此外,在初始确认时,本公司为了消除或显著减少会计错配,将部
分金融资产指定为以公允价值计量且其变动计入当期损益的金融资产。对于此类金融资产,本公司采用公允价值进行后续计
量,公允价值变动计入当期损益。
     (2)金融负债的分类、确认和计量金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和
其他金融负债。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益,其他金融负债的
相关交易费用计入其初始确认金额。
     ①以公允价值计量且其变动计入当期损益的金融负债
     以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债(含属于金融负债的衍生工具)和初始确认时
指定为以公允价值计量且其变动计入当期损益的金融负债。
     交易性金融负债(含属于金融负债的衍生工具),按照公允价值进行后续计量,除与套期会计有关外,公允价值变动计
入当期损益。
     被指定为以公允价值计量且其变动计入当期损益的金融负债,该负债由本公司自身信用风险变动引起的公允价值变动计
入其他综合收益,且终止确认该负债时,计入其他综合收益的自身信用风险变动引起的其公允价值累计变动额转入留存收益。
其余公允价值变动计入当期损益。若按上述方式对该等金融负债的自身信用风险变动的影响进行处理会造成或扩大损益中的
会计错配的,本公司将该金融负债的全部利得或损失(包括企业自身信用风险变动的影响金额)计入当期损益。
     ②其他金融负债
     除金融资产转移不符合终止确认条件或继续涉入被转移金融资产所形成的金融负债、财务担保合同外的其他金融负债分
类为以摊余成本计量的金融负债,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。
     (3)金融资产转移的确认依据和计量方法
     满足下列条件之一的金融资产,予以终止确认:①收取该金融资产现金流量的合同权利终止;②该金融资产已转移,且
将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然企业既没有转移也没有保留金融资产
所有权上几乎所有的风险和报酬,但是放弃了对该金融资产的控制。
     若企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产的控制的,则按照继续
涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价
值变动使企业面临的风险水平。
     金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值及因转移而收到的对价与原计入其他综合收益的
公允价值变动累计额之和的差额计入当期损益。
     金融资产部分转移满足终止确认条件的,将所转移金融资产的账面价值在终止确认及未终止确认部分之间按其相对的公
允价值进行分摊,并将因转移而收到的对价与应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和与分
摊的前述账面金额之差额计入当期损益。
     本公司对采用附追索权方式出售的金融资产,或将持有的金融资产背书转让,需确定该金融资产所有权上几乎所有的风
险和报酬是否已经转移。已将该金融资产所有权上几乎所有的风险和报酬转移给转入方的,终止确认该金融资产;保留了金
融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产;既没有转移也没有保留金融资产所有权上几乎所有的风
险和报酬的,则继续判断企业是否对该资产保留了控制,并根据前面各段所述的原则进行会计处理。
     (4)金融负债的终止确认
     金融负债(或其一部分)的现时义务已经解除的,本公司终止确认该金融负债(或该部分金融负债)。本公司(借入方)


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与借出方签订协议,以承担新金融负债的方式替换原金融负债,且新金融负债与原金融负债的合同条款实质上不同的,终止
确认原金融负债,同时确认一项新金融负债。本公司对原金融负债(或其一部分)的合同条款作出实质性修改的,终止确认
原金融负债,同时按照修改后的条款确认一项新金融负债。
     金融负债(或其一部分)终止确认的,本公司将其账面价值与支付的对价(包括转出的非现金资产或承担的负债)之间
的差额,计入当期损益。
     (5)金融资产和金融负债的抵销
     当本公司具有抵销已确认金额的金融资产和金融负债的法定权利,且该种法定权利是当前可执行的,同时本公司计划以
净额结算或同时变现该金融资产和清偿该金融负债时,金融资产和金融负债以相互抵销后的净额在资产负债表内列示。除此
以外,金融资产和金融负债在资产负债表内分别列示,不予相互抵销。
     (6)金融资产和金融负债的公允价值确定方法
     公允价值,是指市场参与者在计量日发生的有序交易中,出售一项资产所能收到或者转移一项负债所需支付的价格。金
融工具存在活跃市场的,本公司采用活跃市场中的报价确定其公允价值。活跃市场中的报价是指易于定期从交易所、经纪商、
行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格。金融工具不存在活跃市场的,
本公司采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参
照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。在估值时,公司采用在当前情况下适用
并且有足够可利用数据和其他信息支持的估值技术,选择与市场参与者在相关资产或负债的交易中所考虑的资产或负债特征
相一致的输入值,并尽可能优先使用相关可观察输入值。在相关可观察输入值无法取得或取得不切实可行的情况下,使用不
可输入值。
     (7)金融资产减值
     本公司需确认减值损失的金融资产系以摊余成本计量的金融资产、以公允价值计量且其变动计入其他综合收益的债务工
具投资、租赁应收款,主要包括应收票据、应收账款、其他应收款、债权投资、其他债权投资、长期应收款等。此外,对合
同资产及部分财务担保合同,也按照本部分所述会计政策计提减值准备和确认信用减值损失。
     ①减值准备的确认方法
     本公司以预期信用损失为基础,对上述各项目按照其适用的预期信用损失计量方法(一般方法或简化方法)计提减值准
备并确认信用减值损失。
     信用损失,是指本公司按照原实际利率折现的、根据合同应收的所有合同现金流量与预期收取的所有现金流量之间的差
额,即全部现金短缺的现值。其中,对于购买或源生的已发生信用减值的金融资产,本公司按照该金融资产经信用调整的实
际利率折现。
     预期信用损失计量的一般方法是指,本公司在每个资产负债表日评估金融资产(含合同资产等其他适用项目,下同)的
信用风险自初始确认后是否已经显著增加,如果信用风险自初始确认后已显著增加,本公司按照相当于整个存续期内预期信
用损失的金额计量损失准备;如果信用风险自初始确认后未显著增加,本公司按照相当于未来12个月内预期信用损失的金额
计量损失准备。本公司在评估预期信用损失时,考虑所有合理且有依据的信息,包括前瞻性信息。
     对于在资产负债表日具有较低信用风险的金融工具,本公司假设其信用风险自初始确认后并未显著增加,选择按照未来
12 个月内的预期信用损失计量损失准备。
     ②信用风险自初始确认后是否显著增加的判断标准
     如果某项金融资产在资产负债表日确定的预计存续期内的违约概率显著高于在初始确认时确定的预计存续期内的违约
概率,则表明该项金融资产的信用风险显著增加。除特殊情况外,本公司采用未来12个月内发生的违约风险的变化作为整个
存续期内发生违约风险变化的合理估计,来确定自初始确认后信用风险是否显著增加。
     ③以组合为基础评估预期信用风险的组合方法
     本公司对信用风险显著不同的金融资产单项评价信用风险,如:应收关联方款项;与对方存在争议或涉及诉讼、仲裁的
应收款项;已有明显迹象表明债务人很可能无法履行还款义务的应收款项等。
     除了单项评估信用风险的金融资产外,本公司基于共同风险特征将金融资产划分为不同的组别,在组合的基础上评估信
用风险。
     ④金融资产减值的会计处理方法


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     期末,本公司计算各类金融资产的预计信用损失,如果该预计信用损失大于其当前减值准备的账面金额,将其差额确认
为减值损失;如果小于当前减值准备的账面金额,则将差额确认为减值利得。




11、应收票据

见10(7)金融资产减值


12、应收账款

对于不含重大融资成分的应收款项,本公司按照相当于整个存续期内的预期信用损失金额计量损失准备。
对于包含重大融资成分的应收款项,本公司选择始终按照相当于存续期内预期信用损失的金额计量损失准
备。
除了单项评估信用风险的应收账款外,基于其信用风险特征,将其划分为不同组合:

         项目                           确定组合的依据
账龄组合                本组合以应收款项的账龄作为信用风险特征。
关联方组合              本组合指合并范围内的关联方。


应收账款的预期信用损失的确定方法及会计处理方法见上10(7)金融资产减值。




13、应收款项融资

包括资产负债表日以公允价值计量且其变动计入其他综合收益的应收票据和应收账款等。



14、其他应收款

其他应收款的预期信用损失的确定方法及会计处理方法
本公司依据其他应收款信用风险自初始确认后是否已经显著增加,采用相当于未来12个月内、或整个存续
期的预期信用损失的金额计量减值损失。



15、存货

公司是否需要遵守特殊行业的披露要求

    1.存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程
或提供劳务过程中耗用的材料和物料等。主要包括原材料、周转材料、委托加工材料、包装物、低值易耗
品、在产品、自制半成品、库存商品等。

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                                                     深圳中恒华发股份有限公司 2019 年半年度财务报告


    2.发出存货的计价方法
    存货发出时,采取先进先出法确定其发出的实际成本。
    3.存货跌价准备的计提方法
    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价准备,但对于
数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    4.存货的盘存制度
    本公司的存货盘存制度为永续盘存制。
    5.低值易耗品和包装物的摊销方法
    低值易耗品和包装物采用一次转销法摊销。



16、长期股权投资

    1.初始投资成本确定
    对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当在合并日按照所取得的被合并
方在最终控制方合并财务报表中的净资产的账面价值的份额作为长期股权投资的初始投资成本;非同一控
制下的企业合并,按照购买日确定的合并成本作为长期股权投资的初始投资成本;以支付现金取得的长期
股权投资,初始投资成本为实际支付的购买价款;以发行权益性证券取得的长期股权投资,初始投资成本
为发行权益性证券的公允价值;通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则
第12号—债务重组》的有关规定确定;非货币性资产交换取得的长期股权投资,初始投资成本按照《企业
会计准则第7号一一非货币性资产交换》的有关规定确定。
    2.后续计量及损益确认方法
    本公司能够对被投资单位实施控制的长期股权投资应当采用成本法核算,对联营企业和合营企业的长
期股权投资采用权益法核算。本公司对联营企业的权益性投资,其中一部分通过风险投资机构、共同基金、
信托公司或包括投连险基金在内的类似主体间接持有的,无论以上主体是否对这部分投资具有重大影响,
本公司应当按照《企业会计准则第22号——金融工具确认和计量》的有关规定,对间接持有的该部分投资
选择以公允价值计量且其变动计入损益,并对其余部分采用权益法核算。
    3.确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享控制权的参与
方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资产的购买和处置、研究与开
发活动以及融资活动等;对被投资单位具有重大影响,是指当持有被投资单位20%以上至50%的表决权资
本时,具有重大影响。或虽不足20%,但符合下列条件之一时,具有重大影响:在被投资单位的董事会或
类似的权力机构中派有代表;参与被投资单位的政策制定过程;向被投资单位派出管理人员;被投资单位
依赖投资公司的技术或技术资料;与被投资单位之间发生重要交易。



17、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法
    本公司投资性房地产的类别,包括出租的土地使用权、出租的建筑物、持有并准备增值后转让的土地
使用权。投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    本公司投资性房地产中出租的建筑物采用年限平均法计提折旧,具体核算政策与固定资产部分相同。

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投资性房地产中出租的土地使用权、持有并准备增值后转让的土地使用权采用直线法摊销,具体核算政策
与无形资产部分相同。



18、固定资产

(1)确认条件

固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。同时满足以下条件
时予以确认:与该固定资产有关的经济利益很可能流入企业;该固定资产的成本能够可靠地计量。


(2)折旧方法


        类别                  折旧方法              折旧年限              残值率                 年折旧率

 房屋建筑物              年限平均法         20-50                 10.00                  1.80-4.50

 机器设备                年限平均法         10                    10.00                  9.00

 模具设备                年限平均法         3                     10.00                  30.00

 运输设备                年限平均法         5                     10.00                  18.00

 仪器设备                年限平均法         5                     10.00                  18.00

 工具设备                年限平均法         5                     10.00                  18.00

 办公设备                年限平均法         5                     10.00                  18.00

    本公司固定资产主要分为:房屋建筑物、机器设备、办公设备、运输设备等;折旧方法采用年限平均
法。根据各类固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。并在年度终了,对固
定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。除
已提足折旧仍继续使用的固定资产和单独计价入账的土地之外,本公司对所有固定资产计提折旧。



(3)融资租入固定资产的认定依据、计价和折旧方法

融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租入固定资产初始计价为租赁期开始日
租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折
旧政策计提折旧及减值准备。


19、在建工程

本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定可使用状态时,结转固定资产。预定
可使用状态的判断标准,应符合下列情况之一:固定资产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;
已经试生产或试运行,并且其结果表明资产能够正常运行或能够稳定地生产出合格产品,或者试运行结果表明其能够正常运
转或营业;该项建造的固定资产上的支出金额很少或者几乎不再发生;所购建的固定资产已经达到设计或合同要求,或与设
计或合同要求基本相符。




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20、借款费用

     1.借款费用资本化的确认原则
     本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其
他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产,是指需要经过相当长时间的购建
或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
     2.资本化金额计算方法
资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间不包括在内。在购建或
生产过程中发生非正常中断、且中断时间连续超过3个月的,应当暂停借款费用的资本化。
     借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂
时性投资取得的投资收益后的金额确定;占用一般借款按照累计资产支出超过专门借款部分的资产支出加权平均数乘以所占
用一般借款的资本化率计算确定,资本化率为一般借款的加权平均利率;借款存在折价或溢价的,按照实际利率法确定每一
会计期间应摊销的折价或溢价金额,调整每期利息金额。
     实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预期存续期间的未来
现金流量,折现为该借款当前账面价值所使用的利率。




21、无形资产

(1)计价方法、使用寿命、减值测试

     1.无形资产的计价方法
     本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为实际成本。投资者投入的
无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。自行
开发的无形资产,其成本为达到预定用途前所发生的支出总额。
     本公司无形资产后续计量方法分别为:使用寿命有限无形资产采用直线法摊销,并在年度终了,对无形资产的使用寿命
和摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整;使用寿命不确定的无形资产不摊销,但在年度终了,
对使用寿命进行复核,当有确凿证据表明其使用寿命是有限的,则估计其使用寿命,按直线法进行摊销。
     2.使用寿命不确定的判断依据
     本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命不确定的无形资产。
使用寿命不确定的判断依据为:来源于合同性权利或其他法定权利,但合同规定或法律规定无明确使用年限;综合同行业情
况或相关专家论证等,仍无法判断无形资产为公司带来经济利益的期限。
     每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,由无形资产使用相关部门进行基
础复核,评价使用寿命不确定判断依据是否存在变化等。




(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益;开发阶段的支出,满足确认为无形资产
条件的转入无形资产核算。



22、长期资产减值

     长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、采用成本模式计量的生产性生物资产、油气

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资产、无形资产、商誉等长期资产于资产负债表日存在减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低
于其账面价值的,按其差额计提减值准备并计入减值损失。
     可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产减值准备
按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回
金额。资产组是能够独立产生现金流入的最小资产组合。
     在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值测试时,商誉的账面价值分摊至
预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金
额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据
资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
     上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。




23、长期待摊费用

     本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。长期待摊费用按费用项目的受益
期限分期摊销。若长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。




24、职工薪酬

(1)短期薪酬的会计处理方法

     在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益,企业会计准则要求或允许
计入资产成本的除外。本公司发生的职工福利费,在实际发生时根据实际发生额计入当期损益或相关资产成本。职工福利费
为非货币性福利的,按照公允价值计量。本公司为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房公
积金,以及按规定提取的工会经费和职工教育经费,在职工提供服务的会计期间,根据规定的计提基础和计提比例计算确定
相应的职工薪酬金额,并确认相应负债,计入当期损益或相关资产成本。


(2)离职后福利的会计处理方法

    本公司在职工提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损
益或相关资产成本。根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供
服务的期间,并计入当期损益或相关资产成本。



(3)辞退福利的会计处理方法

     本公司向职工提供辞退福利时,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:本公司不能单
方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;本公司确认与涉及支付辞退福利的重组相关的成本或费用时。


(4)其他长期职工福利的会计处理方法

    本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当按照有关设定提存计划的规
定进行处理;除此外,根据设定受益计划的有关规定,确认和计量其他长期职工福利净负债或净资产。


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25、预计负债

    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流出,同时其金
额能够可靠地计量时确认该义务为预计负债。本公司按照履行相关现时义务所需支出的最佳估计数进行初
始计量,如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同,最佳估计数按照该范围
内的中间值确定;如涉及多个项目,按照各种可能结果及相关概率计算确定最佳估计数。
    资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳
估计数,应当按照当前最佳估计数对该账面价值进行调整。



26、收入

公司是否需要遵守特殊行业的披露要求

是否已执行新收入准则
□ 是 √ 否
    1、销售商品
    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售
商品收入:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保留通常与所有权相联系的继
续管理权,也没有对已售出的商品实施有效控制;③收入的金额能够可靠地计量;④相关的经济利益很可
能流入企业;⑤相关的已发生或将发生的成本能够可靠地计量。
    合同或协议价款的收取采用递延方式,实质上具有融资性质的,按照应收的合同或协议价款的公允价
值确定销售商品收入金额。
    2、提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司
根据已完工作的测量确定提供劳务交易的完工进度(完工百分比)。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:①已经发生的劳务成本预
计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;②已
经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    3、让渡资产使用权
    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资
产使用权收入。
    本公司具体收入确认方法:国内销售为产品已发出对方已签收确认即确认收入,外销为产品已发运、
报关手续已完成凭相关报关单据确认收入。房屋租赁物业管理收入按租赁合同约定、收到相关款项或取得
相关收款证据时确认收入。



27、政府补助

    1.政府补助的类型及会计处理
    政府补助是指本公司从政府无偿取得的货币性资产或非货币性资产(但不包括政府作为所有者投入的
资本)。政府补助为货币性资产的,应当按照收到或应收的金额计量。政府补助为非货币性资产的,应当
按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    与日常活动相关的政府补助,按照经济业务实质,计入其他收益。与日常活动无关的政府补助,计入

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营业外收支。
    政府文件明确规定用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的政府补助。
政府文件未明确规定补助对象的,能够形成长期资产的,与资产价值相对应的政府补助部分作为与资产相
关的政府补助,其余部分作为与收益相关的政府补助;难以区分的,将政府补助整体作为与收益相关的政
府补助。与资产相关的政府补助确认为递延收益。确认为递延收益的金额,在相关资产使用寿命内按照合
理、系统的方法分期计入当期损益。
    除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。与收益相关的政府补助用
于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;
用于补偿企业已发生的相关费用或损失的,直接计入当期损益。
    本公司取得政策性优惠贷款贴息,财政将贴息资金拨付给贷款银行,由贷款银行以政策性优惠利率向
本公司提供贷款的,以实际收到的借款金额作为借款的入账价值,按照借款本金和该政策性优惠利率计算
相关借款费用;财政将贴息资金直接拨付给本公司的,本公司将对应的贴息冲减相关借款费用。
    2.政府补助确认时点
    政府补助在满足政府补助所附条件并能够收到时确认。按照应收金额计量的政府补助,在期末有确凿
证据表明能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金时予以确认。除按照应收金
额计量的政府补助外的其他政府补助,在实际收到补助款项时予以确认。



28、递延所得税资产/递延所得税负债

    1.根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定
可以确定其计税基础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税率
计算确认递延所得税资产或递延所得税负债。
    2.递延所得税资产的确认以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表
日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会
计期间未确认的递延所得税资产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资
产的,则减记递延所得税资产的账面价值。
    3.对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控制
暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相关
的可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时
性差异的应纳税所得额时,确认递延所得税资产。



29、租赁

(1)经营租赁的会计处理方法

经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。



(2)融资租赁的会计处理方法

    以租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的
入账价值与最低租赁付款额之间的差额作为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁付
款额扣除未确认融资费用后的余额作为长期应付款列示。

36
                                                                 深圳中恒华发股份有限公司 2019 年半年度财务报告


30、重要会计政策和会计估计变更

(1)重要会计政策变更

√ 适用 □ 不适用

     会计政策变更的内容和原因                       审批程序                               备注

 财政部于 2017 年发布了修订后的《企
 业会计准则第 22 号——金融工具确
 认和计量》、企业会计准则第 23 号—
 —金融资产转移》、《企业会计准则第
 24 号——套期会计》、《企业会计准则    此会计政策变更经第九届董事会第十
 第 37 号——金融工具列报》(上述四     一次会议审议通过。
 项准则以下统称“新金融工具准则”)。
 本公司于 2019 年 1 月 1 日起执行上述
 修订后的准则,对会计政策相关内容进
 行调整。

 财政部于 2019 年 4 月发布了《关于修
 订印发 2019 年度一般企业财务报表
 格式的通知》(财会[2019]6 号)(以下
 简称“财务报表格式”),执行企业会计   此会计政策变更经第九届董事会第十
 准则的企业应按照企业会计准则和该       一次会议审议通过。
 通知的要求编制 2019 年度中期财务报
 表和年度财务报表及以后期间的财务
 报表。
公司将执行财政部发布的财会(2019)6号的有关规定,并调整变更相关财务报表列报,2018年12月31日受
重要影响的资产负债表项目和金额如下:
              项目                                     合并资产负债表
                                   调整前                            调整后
应收票据及应收账款                           185,983,351.22
应收票据                                                                   69,185,516.71
应收账款                                                               116,797,834.51
应付票据及应付账款                            88,617,663.09
应付票据                                                                   27,642,356.66
应付账款                                                                   60,975,306.43



(2)重要会计估计变更

□ 适用 √ 不适用


(3)首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关项目情况

□ 适用 √ 不适用

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                                                                      深圳中恒华发股份有限公司 2019 年半年度财务报告


(4)首次执行新金融工具准则、新租赁准则追溯调整前期比较数据说明

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                  税种                                 计税依据                                  税率

 增值税                                 国内销售收入                              16%、13%、6%、5%、3%

 城市维护建设税                         应纳流转税额                              7%

 企业所得税                             应纳税所得额                              15%、25%

 教育费附加                             应纳流转税额                              3%

 地方教育费附加                         应纳流转税额                              2%、1.5%

 房产税                                 房产原值的 70%                            1.2%

存在不同企业所得税税率纳税主体的,披露情况说明

                         纳税主体名称                                               所得税税率

 深圳中恒华发股份有限公司                                   25%

 武汉恒发科技有限公司                                       15%


2、税收优惠

    根据《高新技术企业认定管理办法》,经企业申报、专家评审、公示等程序,本公司全资子公司武汉
恒发科技有限公司被认定为高新技术企业,于2017年11月28日取得由湖北省科学技术厅、湖北省财政厅、
湖北省国家税务局、湖北省地方税务局联合签发的《高新技术企业证书》,证书编号为:GR201742001840,
有效期3年。子公司武汉恒发科技有限公司2019年度适用的企业所得税税率为15%。



七、合并财务报表项目注释

1、货币资金

                                                                                                            单位: 元

                  项目                                 期末余额                              期初余额

 库存现金                                                           426,742.83                            236,354.29

 银行存款                                                         37,614,899.02                         28,935,450.70

 其他货币资金                                                      9,939,899.76                          4,936,525.28

 合计                                                             47,981,541.61                         34,108,330.27

其他说明
其他货币资金系银行承兑保证金。

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                                                                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


2、应收票据

(1)应收票据分类列示

                                                                                                                                单位: 元

                      项目                                         期末余额                                   期初余额

 银行承兑票据                                                                  4,773,726.59                              56,817,845.23

 商业承兑票据                                                                  5,654,208.28                              12,367,671.48

 合计                                                                         10,427,934.87                              69,185,516.71

                                                                                                                                单位: 元

                                                  期末余额                                               期初余额

                               账面余额               坏账准备                        账面余额               坏账准备
        类别                                                           账面价                                                    账面价
                                                             计提比                                                  计提比
                             金额          比例    金额                  值        金额        比例       金额                      值
                                                              例                                                        例

     其中:

     其中:

按单项计提坏账准备:
                                                                                                                                单位: 元

                                                                                期末余额
          名称
                                       账面余额                    坏账准备                   计提比例                计提理由

按组合计提坏账准备:
                                                                                                                                单位: 元

                                                                                  期末余额
               名称
                                                  账面余额                        坏账准备                          计提比例

确定该组合依据的说明:
如是按照预期信用损失一般模型计提应收票据坏账准备,请参照其他应收款的披露方式披露坏账准备的相关信息:
□ 适用 √ 不适用


(2)期末公司已质押的应收票据

                                                                                                                                单位: 元

                                    项目                                                        期末已质押金额

 银行承兑票据                                                                                                                3,866,647.92

 合计                                                                                                                        3,866,647.92


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                                单位: 元


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                                                                               深圳中恒华发股份有限公司 2019 年半年度财务报告


                  项目                                  期末终止确认金额                              期末未终止确认金额

 银行承兑票据                                                              21,094,964.31

 商业承兑票据                                                              48,107,418.75

 合计                                                                      69,202,383.06


3、应收账款

(1)应收账款分类披露

                                                                                                                               单位: 元

                                            期末余额                                                  期初余额

                           账面余额             坏账准备                             账面余额             坏账准备
        类别                                                        账面价                                                     账面价
                                                        计提比                                                     计提比
                         金额       比例     金额                     值          金额       比例      金额                      值
                                                          例                                                         例

 按单项计提坏账       13,144,               13,144,     100.00                 13,144,                 13,144,     100.00
                                    8.08%                              0.00                  8.08%                                0.00
 准备的应收账款          007.21              007.21            %                  007.21               007.21             %

 其中:

 单项金额重大并
                      7,556,3               7,556,3     100.00                 7,556,3                 7,556,3     100.00
 单独计提坏账准                     4.64%                              0.00                  4.64%                                0.00
                          63.72               63.72            %                   63.72                63.72             %
 备的应收账款

 单项金额不重大
                      5,587,6               5,587,6     100.00                 5,587,6                 5,587,6     100.00
 但单独计提坏账                     3.43%                              0.00                  3.43%                                0.00
                          43.49               43.49            %                   43.49                43.49             %
 准备的应收账款

                         149,54                                      149,54       116,79
 按组合计提坏账                     91.92                                                                                     116,797,8
                      1,677.7                811.28     0.00%       0,866.4    8,645.7       91.88%    811.28       0.01%
 准备的应收账款                        %                                                                                         34.51
                                4                                          6             9

 其中:

                         162,68                                      149,54       129,94
                                            13,144,                                                    13,144,                116,797,8
 合计                 5,684.9                                       0,866.4    2,653.0
                                             818.49                                                    818.49                    34.51
                                5                                          6             0

按单项计提坏账准备:7,556,363.72
                                                                                                                               单位: 元

                           期末余额
 名称
                           账面余额                    坏账准备                     计提比例                     计提理由

 深圳波特曼保龄球俱
                                      2,555,374.75                 2,555,374.75                     100.00%      无法收回
 乐部有限公司

 香港浩威实业有限公
                                      1,870,887.18                 1,870,887.18                     100.00%      无法收回
 司



40
                                                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


 TCL 王牌电器(惠州)
                                   1,325,431.75              1,325,431.75              100.00%   无法收回
 有限公司

 青岛海尔零部件采购
                                   1,225,326.15              1,225,326.15              100.00%   无法收回
 有限公司

 创维多媒体(深圳)
                                    579,343.89                579,343.89               100.00%   无法收回
 有限公司

 合计                              7,556,363.72              7,556,363.72   --                   --

按单项计提坏账准备:5,587,643.49
                                                                                                            单位: 元

                        期末余额
 名称
                        账面余额                  坏账准备                  计提比例             计提理由

 深圳市汇信视讯科技
                                    381,168.96                381,168.96               100.00%   无法收回
 有限公司

 深圳市万德莱数码科
                                    351,813.70                351,813.70               100.00%   无法收回
 技有限公司

 深圳市大龙电子有限
                                    344,700.00                344,700.00               100.00%   无法收回
 公司

 深圳市科亚电子有限
                                    332,337.76                332,337.76               100.00%   无法收回
 公司

 深圳市群品电子有限
                                    304,542.95                304,542.95               100.00%   无法收回
 公司

 中国银河电子(香港)
                                    288,261.17                288,261.17               100.00%   无法收回
 有限公司

 东莞伟特电子有限公
                                    274,399.80                274,399.80               100.00%   无法收回
 司

 创景                               247,811.87                247,811.87               100.00%   无法收回

 香港新世纪电子有限
                                    207,409.40                207,409.40               100.00%   无法收回
 公司

 沈阳北泰电子有限公
                                    203,304.02                203,304.02               100.00%   无法收回
 司

 北京信帆伟业科技有
                                    193,000.00                193,000.00               100.00%   无法收回
 限公司

 TCL 电子(香港)有
                                    145,087.14                145,087.14               100.00%   无法收回
 限公司

 惠州 TCL 新特电子有
                                    142,707.14                142,707.14               100.00%   无法收回
 限公司

 深圳创维-RGB 电子
                                    133,485.83                133,485.83               100.00%   无法收回
 有限公司


41
                                                                          深圳中恒华发股份有限公司 2019 年半年度财务报告


 其他                               2,037,613.75               2,037,613.75               100.00%   无法收回

 合计                               5,587,643.49               5,587,643.49   --                    --

按单项计提坏账准备:
                                                                                                                    单位: 元

                         期末余额
 名称
                         账面余额                   坏账准备                  计提比例              计提理由

按组合计提坏账准备:811.28
                                                                                                                    单位: 元

                                                                          期末余额
               名称
                                         账面余额                         坏账准备                       计提比例

 账龄组合                                    149,541,677.74                          811.28

 合计                                        149,541,677.74                          811.28   --

确定该组合依据的说明:
按组合计提坏账准备:
                                                                                                                    单位: 元

                                                                          期末余额
               名称
                                         账面余额                         坏账准备                       计提比例

确定该组合依据的说明:
如是按照预期信用损失一般模型计提应收账款坏账准备,请参照其他应收款的披露方式披露坏账准备的相关信息:
□ 适用 √ 不适用
按账龄披露
                                                                                                                    单位: 元

                           账龄                                                          期末余额

 1 年以内(含 1 年)                                                                                        149,536,867.00

                                                                                                            149,536,867.00

 1至2年                                                                                                             2,527.77

 3 年以上                                                                                                           2,282.97

     3至4年                                                                                                         2,282.97

 合计                                                                                                       149,541,677.74


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:
                                                                                                                    单位: 元

                                                                   本期变动金额
        类别             期初余额                                                                            期末余额
                                                   计提             收回或转回            核销



42
                                                                    深圳中恒华发股份有限公司 2019 年半年度财务报告


其中本期坏账准备收回或转回金额重要的:
                                                                                                                单位: 元

                单位名称                          收回或转回金额                              收回方式


(3)本期实际核销的应收账款情况

                                                                                                                单位: 元

                           项目                                                  核销金额

其中重要的应收账款核销情况:
                                                                                                                单位: 元

                                                                                                   款项是否由关联
     单位名称         应收账款性质           核销金额           核销原因      履行的核销程序
                                                                                                         交易产生

应收账款核销说明:


(4)按欠款方归集的期末余额前五名的应收账款情况

本期按欠款方归集的期末余额前五名应收账款汇总金额138,920,788.78元,占应收账款年末余额合计数的比例85.39%,相应
计提的坏账准备年末余额汇总金额0元。


4、预付款项

(1)预付款项按账龄列示

                                                                                                                单位: 元

                                           期末余额                                    期初余额
        账龄
                                  金额                  比例                  金额                       比例

 1 年以内                         28,212,818.13                99.28%         31,254,429.54                     99.42%

 1至2年                             135,695.39                 0.48%              94,000.00                      0.40%

 2至3年                              70,086.94                 0.25%                                             0.18%

 合计                             28,418,600.46          --                   31,348,429.54               --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:



(2)按预付对象归集的期末余额前五名的预付款情况

本期按预付对象归集的期末余额前五名预付款项汇总金额26,129,883.92元,占预付款项期末余额合计数的比例91.95%。
其他说明:





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5、其他应收款

                                                                                                                  单位: 元

                   项目                               期末余额                                    期初余额

 其他应收款                                                        5,781,851.15                               5,777,179.08

 合计                                                              5,781,851.15                               5,777,179.08


(1)其他应收款

1)其他应收款按款项性质分类情况
                                                                                                                  单位: 元

                款项性质                            期末账面余额                             期初账面余额

 保证金及押金                                                      1,793,485.04                               1,793,485.04

 借支款                                                            2,005,861.48                               1,973,013.76

 往来款                                                          11,333,647.83                               10,108,494.46

 应收租金                                                          5,918,159.34                               6,317,469.46

 其他                                                                     0.00                                 845,586.40

 合计                                                            21,051,153.69                               21,038,049.12

2)坏账准备计提情况
                                                                                                                  单位: 元

                              第一阶段               第二阶段                     第三阶段
        坏账准备           未来 12 个月预期    整个存续期预期信用损      整个存续期预期信用损                合计
                              信用损失          失(未发生信用减值)        失(已发生信用减值)

 2019 年 1 月 1 日余额         15,260,870.04                                                                 15,260,870.04

 2019 年 1 月 1 日余额
                                ——                  ——                         ——                      ——
 在本期

 本期计提                           8,432.50                                                                      8,432.50

 2019 年 6 月 30 日余额        15,269,302.54                                                                 15,269,302.54

损失准备本期变动金额重大的账面余额变动情况
□ 适用 √ 不适用
按账龄披露
                                                                                                                  单位: 元

                            账龄                                                       期末余额

 1 年以内(含 1 年)                                                                                          4,786,976.16

                                                                                                              4,786,976.16

 1至2年                                                                                                         54,876.99

 2至3年                                                                                                        848,718.00


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                                                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


 3 年以上                                                                                                             91,280.00

     3至4年                                                                                                           91,280.00

 合计                                                                                                               5,781,851.15

3)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                        单位: 元

                                                                                        占其他应收款期
                                                                                                                坏账准备期末余
      单位名称          款项的性质          期末余额                  账龄              末余额合计数的
                                                                                                                      额
                                                                                             比例

 波特曼            应收租金                  4,021,734.22    3 年以上                           19.10%              4,021,734.22

 深圳积方投资有
                   应收租金                  1,380,608.00    1 年以上                               6.56%           1,380,608.00
 限公司

 深圳市大冲实业
 股份有限公司吴    租赁保证金                   740,909.97   1 年以内                               3.52%
 屋分公司

 赵宝民            应收租金                     553,901.68   3 年以上                               2.63%            564,646.35

 交通事故赔偿      往来款                       555,785.81   3 年以上                               2.64%            555,785.81

 合计                        --              7,252,939.68              --                       34.45%              6,522,774.38


6、存货

是否已执行新收入准则
□ 是 √ 否


(1)存货分类

                                                                                                                        单位: 元

                                     期末余额                                                 期初余额
        项目
                   账面余额          跌价准备          账面价值              账面余额         跌价准备              账面价值

 原材料           42,796,975.03      1,539,330.06    41,215,197.14          39,497,353.01     1,695,940.61         37,801,412.40

 库存商品         40,987,482.00      1,083,796.82    39,903,685.18          24,483,140.41     1,543,123.71         22,940,016.70

 低值易耗品            313,838.99           0.00        356,286.82            216,771.16            35,563.68        181,207.48

 自制半成品        5,639,117.53       404,744.91       5,234,372.62          2,175,657.06       124,384.26          2,051,272.80

 合计             89,737,413.55      3,027,871.79    86,709,541.76          66,372,921.64     3,399,012.26         62,973,909.38

公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求



(2)存货跌价准备

                                                                                                                        单位: 元

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                                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


                                              本期增加金额                         本期减少金额
        项目         期初余额                                                                                  期末余额
                                         计提            其他           转回或转销            其他

 原材料              1,695,940.61                                          156,610.55                          1,539,330.06

 库存商品            1,543,123.71                                          459,326.89                          1,083,796.82

 低值易耗品               35,563.68                                         35,563.68

 自制半成品              124,384.26      280,360.65                                                             404,744.91

 合计                3,399,012.26        280,360.65             0.00       651,501.12                          3,027,871.79



7、其他流动资产

是否已执行新收入准则
□ 是 √ 否
                                                                                                                     单位: 元

                  项目                                 期末余额                                   期初余额

 待抵扣增值税                                                      1,176,381.08                                  17,055.88

 预缴所得税                                                            42,314.30                                 42,314.30

 合计                                                              1,218,695.38                                  59,370.18

其他说明:


8、投资性房地产

(1)采用成本计量模式的投资性房地产

√ 适用 □ 不适用
                                                                                                                     单位: 元

           项目                房屋、建筑物           土地使用权                   在建工程                   合计

 一、账面原值

 1.期初余额                       133,661,686.94                                                             133,661,686.94

 2.本期增加金额

 (1)外购

 (2)存货\固定资产\
 在建工程转入

 (3)企业合并增加



 3.本期减少金额

 (1)处置



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                                                          深圳中恒华发股份有限公司 2019 年半年度财务报告


 (2)其他转出



 4.期末余额              133,661,686.94                                                     133,661,686.94

 二、累计折旧和累计
 摊销

 1.期初余额               82,980,364.08                                                      82,980,364.08

 2.本期增加金额             864,165.14                                                         864,165.14

 (1)计提或摊销            864,165.14                                                         864,165.14



 3.本期减少金额

 (1)处置

 (2)其他转出



 4.期末余额               83,844,529.22                                                      83,844,529.22

 三、减值准备

 1.期初余额

 2.本期增加金额

 (1)计提



 3、本期减少金额

 (1)处置

 (2)其他转出



 4.期末余额

 四、账面价值

 1.期末账面价值           49,817,157.72                                                      49,817,157.72

 2.期初账面价值           50,681,322.86                                                      50,681,322.86


9、固定资产

                                                                                                  单位: 元

                  项目                    期末余额                               期初余额

 固定资产                                             92,150,629.83                          95,226,401.69

 固定资产清理                                         92,857,471.69                          92,857,471.69

 合计                                                185,008,101.52                         188,083,873.38



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                                                                     深圳中恒华发股份有限公司 2019 年半年度财务报告


(1)固定资产情况

                                                                                                             单位: 元

               房屋建筑
      项目                   机器设备     运输设备     工具设备     办公设备     模具设备     仪器设备       合计
                  物

 一、账面原
 值:

     1.期初    65,608,798    90,197,960   5,960,519.   6,552,700.   6,325,043.   16,231,125   3,137,707.   194,013,85
 余额                  .85          .43          70           16           73           .01          65          5.53

     2.本期                  1,719,220.                                                                    2,844,194.
                                                       424,216.15    27,792.74   665,886.99    7,077.88
 增加金额                           35                                                                              11

       (1)                 1,719,220.                                                                    2,844,194.
                                                       424,216.15    27,792.74   665,886.99    7,077.88
 购置                               35                                                                              11

       (2)
 在建工程
 转入

       (3)
 企业合并
 增加



     3.本期                  1,101,038.                                                                    1,198,718.
                                                        85,470.09                             12,210.00
 减少金额                           34                                                                              43

       (1)
                             1,101,038.                                                                    1,198,718.
 处置或报                                               85,470.09                             12,210.00
                                    34                                                                              43
 废



     4.期末    65,608,798    90,816,142   5,960,519.   6,891,446.   6,352,836.   16,897,012   3,132,575.   195,659,33
 余额                  .85          .44          70           22           47           .00          53          1.21

 二、累计折
 旧

     1.期初    16,797,572    58,664,225   4,178,805.   2,960,180.   4,171,441.   9,535,972.   2,479,255.   98,787,453
 余额                  .46          .14          31           84           92           63           54             .84

     2.本期                  2,302,459.                                          1,486,528.                5,765,319.
               962,101.85                 368,771.97   438,939.57   148,478.01                58,040.38
 增加金额                           41                                                  54                          73

       (1)                 2,302,459.                                          1,486,528.                5,765,319.
               962,101.85                 368,771.97   438,939.57   148,478.01                58,040.38
 计提                               41                                                  54                          73



     3.本期                                                                                                1,044,072.
                             990,775.51                 42,307.68                             10,989.00
 减少金额                                                                                                           19


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                                                                    深圳中恒华发股份有限公司 2019 年半年度财务报告


       (1)
                                                                                                          1,044,072.
 处置或报                   990,775.51                42,307.68                               10,989.00
                                                                                                                 19
 废



     4.期末    17,759,674   59,975,909   4,547,577.   3,356,812.   4,319,919.   11,022,501   2,526,306.   103,508,70
 余额                 .31          .04          28           73           93           .17          92          1.38

 三、减值准
 备

     1.期初
 余额

     2.本期
 增加金额

       (1)
 计提



     3.本期
 减少金额

       (1)
 处置或报
 废



     4.期末
 余额

 四、账面价
 值

     1.期末    47,849,124   30,840,233   1,412,942.   3,534,633.   2,032,916.   5,874,510.                92,150,629
                                                                                             606,268.61
 账面价值             .54          .40          42           49           54           83                        .83

     2.期初    48,811,226   31,533,735   1,781,714.   3,592,519.   2,153,601.   6,695,152.                95,226,401
                                                                                             658,452.11
 账面价值             .39          .29          39           32           81           38                        .69


(2)通过经营租赁租出的固定资产

                                                                                                            单位: 元

                            项目                                                 期末账面价值

 房屋建筑物                                                                                               826,662.23


(3)固定资产清理

                                                                                                            单位: 元


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                      项目                                  期末余额                                        期初余额

 公明华发电子城旧改                                                    92,857,471.69                                   92,857,471.69

 合计                                                                  92,857,471.69                                   92,857,471.69

其他说明



10、在建工程

                                                                                                                           单位: 元

                      项目                                  期末余额                                        期初余额

 在建工程                                                               7,552,776.46                                    5,727,760.23

 合计                                                                   7,552,776.46                                    5,727,760.23


(1)在建工程情况

                                                                                                                           单位: 元

                                          期末余额                                                     期初余额
        项目
                         账面余额         减值准备          账面价值              账面余额             减值准备         账面价值

 注塑三号厂房
                        7,552,776.46                        7,552,776.46          5,727,760.23                          5,727,760.23
 扩建项目

 合计                   7,552,776.46                        7,552,776.46          5,727,760.23                          5,727,760.23


(2)重要在建工程项目本期变动情况

                                                                                                                           单位: 元

                                                                        工程                              其中:
                                          本期                                                   利息
                                                     本期               累计                               本期    本期
                                 本期     转入                                                   资本
     项目      预算     期初                         其他     期末      投入         工程                  利息    利息       资金
                                 增加     固定                                                   化累
     名称       数      余额                         减少     余额      占预         进度                  资本    资本       来源
                                 金额     资产                                                   计金
                                                     金额               算比                               化金    化率
                                          金额                                                    额
                                                                           例                               额

 注塑
 三号
                        5,727,   1,825,                       7,552,
 厂房
                        760.23   016.23                      776.46
 扩建
 项目

                        5,727,   1,825,                       7,552,
 合计                                                                      --          --                                      --
                        760.23   016.23                      776.46




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                                                    深圳中恒华发股份有限公司 2019 年半年度财务报告


11、无形资产

(1)无形资产情况

                                                                                         单位: 元

        项目         土地使用权       专利权   非专利技术        软件费用             合计

 一、账面原值

       1.期初余额     55,089,774.36                                 661,878.97      55,751,653.33

       2.本期增加
 金额

         (1)购置                                                 3,034,537.44      3,034,537.44

         (2)内部
 研发

         (3)企业
 合并增加



     3.本期减少金
 额

         (1)处置



       4.期末余额     55,089,774.36                                3,696,416.41     58,786,190.77

 二、累计摊销

       1.期初余额     13,434,017.64                                 501,945.95      13,935,963.59

       2.本期增加
                        722,744.45                                  149,730.49        872,474.94
 金额

         (1)计提      722,744.45                                  149,730.49        872,474.94



       3.本期减少
 金额

         (1)处置



       4.期末余额     14,156,762.09                                 651,676.44      14,808,438.53

 三、减值准备

       1.期初余额

       2.本期增加
 金额

         (1)计提


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                                                                 深圳中恒华发股份有限公司 2019 年半年度财务报告




     3.本期减少
 金额

     (1)处置



     4.期末余额

 四、账面价值

     1.期末账面
                      40,933,012.27                                               3,044,739.97        43,977,752.24
 价值

     2.期初账面
                      41,655,756.72                                                159,933.02         41,815,689.74
 价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


12、长期待摊费用

                                                                                                           单位: 元

        项目          期初余额        本期增加金额       本期摊销金额         其他减少金额            期末余额

 云服务费                542,116.99                             116,167.92                               425,949.07

 合计                    542,116.99                             116,167.92                               425,949.07

其他说明



13、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                           单位: 元

                                      期末余额                                        期初余额
           项目
                       可抵扣暂时性差异        递延所得税资产         可抵扣暂时性差异            递延所得税资产

 资产减值准备                28,641,162.99           6,813,753.84            28,641,162.96             6,813,753.84

 预计负债                        64,411.00             16,102.75                 64,411.00                16,102.75

 合计                        28,705,573.99           6,829,856.59            28,705,573.96             6,829,856.59


(2)以抵销后净额列示的递延所得税资产或负债

                                                                                                           单位: 元

                      递延所得税资产和负     抵销后递延所得税资      递延所得税资产和负      抵销后递延所得税资
           项目
                        债期末互抵金额        产或负债期末余额         债期初互抵金额            产或负债期初余额



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                                                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


 递延所得税资产                                        6,829,856.59                                   6,829,856.59


(3)未确认递延所得税资产明细

                                                                                                         单位: 元

                     项目                       期末余额                                  期初余额

 可抵扣暂时性差异                                              3,163,837.81                           3,163,837.81

 可抵扣亏损                                                    1,427,605.96                           1,427,605.96

 合计                                                          4,591,443.77                           4,591,443.77


(4)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                         单位: 元

              年份              期末金额                          期初金额                      备注

 2,019                                     51,859.78                          51,859.78

 2,020

 2,021                                 182,573.55                         182,573.55

 2,022                                 848,078.83                         848,078.83

 2,023                                 345,093.80                         345,093.80

 合计                                1,427,605.96                        1,427,605.96            --

其他说明:


14、其他非流动资产

是否已执行新收入准则
□ 是 √ 否
                                                                                                         单位: 元

                     项目                       期末余额                                  期初余额

 预付工程款                                                      80,000.00                              80,000.00

 预付设备款                                                     209,550.00                             357,810.00

 预付无形资产款                                                                                       2,721,154.00

 合计                                                           289,550.00                            3,158,964.00

其他说明:


15、短期借款

(1)短期借款分类

                                                                                                         单位: 元

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                                                               深圳中恒华发股份有限公司 2019 年半年度财务报告


                项目                           期末余额                               期初余额

 质押借款                                                  22,676,280.00                          13,500,000.00

 抵押保证组合借款                                         112,000,000.00                         148,068,657.88

 合计                                                     134,676,280.00                         161,568,657.88

短期借款分类的说明:



16、应付票据

                                                                                                       单位: 元

                种类                           期末余额                               期初余额

 商业承兑汇票                                              13,804,210.29                          17,642,356.66

 银行承兑汇票                                                                                     10,000,000.00

 合计                                                      13,804,210.29                          27,642,356.66

本期末已到期未支付的应付票据总额为 0.00 元。


17、应付账款

(1)应付账款列示

                                                                                                       单位: 元

                项目                           期末余额                               期初余额

 1 年以内(含 1 年)                                       90,992,129.99                          48,686,573.85

 1 年以上                                                  11,043,080.29                          12,288,732.58

 合计                                                     102,035,210.28                          60,975,306.43


(2)账龄超过 1 年的重要应付账款

                                                                                                       单位: 元

                项目                           期末余额                           未偿还或结转的原因

 深圳市越海全球物流有限公司                                 2,858,885.97   尚未结算

 LG                                                         1,906,267.50   尚未结算

 东金电子(南京)等离子有限公司                                617,963.45    尚未结算

 合计                                                       5,383,116.92                  --

其他说明:





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                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


18、预收款项

是否已执行新收入准则
□ 是 √ 否


(1)预收款项列示

                                                                                                 单位: 元

                  项目                    期末余额                                 期初余额

 1 年以内(含 1 年)                                 113,637.43                                116,601.60

 1 年以上                                             42,595.01                                 42,927.00

 合计                                                156,232.44                                159,528.60


19、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                 单位: 元

          项目           期初余额         本期增加                本期减少                期末余额

 一、短期薪酬              4,700,208.36    32,286,086.59           32,958,058.24              4,028,236.71

 二、离职后福利-设定
                                            2,247,995.53            2,230,407.95                17,587.58
 提存计划

 三、辞退福利                                  45,365.00               45,365.00

 合计                      4,700,208.36    34,579,447.12           35,233,831.19              4,045,824.29


(2)短期薪酬列示

                                                                                                 单位: 元

          项目           期初余额         本期增加                本期减少                期末余额

 1、工资、奖金、津贴
                           3,720,025.80    28,492,788.83           29,146,144.28              3,066,670.35
 和补贴

 2、职工福利费                  754.00      2,489,517.44            2,489,517.44                   754.00

 3、社会保险费                22,287.98     1,067,739.83            1,086,356.03                  3,671.78

      其中:医疗保险
                              22,287.98       894,902.90              913,519.10                  3,671.78
 费

              工伤保险
                                               91,845.56               91,845.56
 费

              生育保险
                                               80,991.37               80,991.37
 费



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                                                         深圳中恒华发股份有限公司 2019 年半年度财务报告


 4、住房公积金                24,310.00       150,800.88                  150,800.88                 24,310.00

 5、工会经费和职工教
                             932,830.58        85,239.61                   85,239.61                932,830.58
 育经费

 合计                      4,700,208.36    32,286,086.59               32,958,058.24               4,028,236.71


(3)设定提存计划列示

                                                                                                      单位: 元

          项目           期初余额         本期增加                    本期减少                期末余额

 1、基本养老保险                            2,170,497.43                2,152,909.85                 17,587.58

 2、失业保险费                                 77,498.10                   77,498.10

 合计                                       2,247,995.53                2,230,407.95                 17,587.58

其他说明:



20、应交税费

                                                                                                      单位: 元

                  项目                    期末余额                                     期初余额

 增值税                                               3,119,280.60                                 3,432,174.00

 企业所得税                                           5,914,787.16                                 5,683,136.41

 个人所得税                                            219,921.41                                    45,962.89

 城市维护建设税                                         50,723.32                                   547,965.38

 房产税                                                533,189.74                                   290,438.28

 土地使用税                                            552,604.04                                    75,345.69

 教育费附加                                            229,278.13                                   235,610.56

 地方教育费附加                                        123,222.03                                   126,852.76

 围堤费                                                    1,665.00                                    1,665.00

 印花税                                                 33,611.20                                    24,738.90

 废弃电器产品处理基金                                  830,950.00                                   768,930.00

 合计                                                11,609,232.63                                11,232,819.87

其他说明:



21、其他应付款

                                                                                                      单位: 元



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                                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


                  项目             期末余额                                期初余额

 应付利息                                        54,347.32                              439,558.70

 其他应付款                                   30,986,015.17                           26,339,305.22

 合计                                         31,040,362.49                           26,778,863.92


(1)应付利息

                                                                                            单位: 元

                  项目             期末余额                                期初余额

 短期借款应付利息                                54,347.32                              439,558.70

 合计                                            54,347.32                              439,558.70

重要的已逾期未支付的利息情况:
                                                                                            单位: 元

                借款单位           逾期金额                                逾期原因

其他说明:



(2)其他应付款

1)按款项性质列示其他应付款
                                                                                            单位: 元

                  项目             期末余额                                期初余额

 保证金及押金                                 17,395,159.40                           10,914,478.12

 租赁管理费                                    7,152,279.11                            2,612,566.67

 往来款                                        3,741,736.55                            7,531,055.87

 售后及修理                                    1,759,470.00                            1,696,994.97

 其他                                           937,370.11                             3,584,209.59

 合计                                         30,986,015.17                           26,339,305.22

2)账龄超过 1 年的重要其他应付款
                                                                                            单位: 元

                  项目             期末余额                            未偿还或结转的原因

 深圳桑达物业发展有限公司                      1,244,058.55   尚未结算

 深圳市华永兴环保科技有限公司                  1,000,000.00   保证金

 领航科技(深圳)有限公司                       656,345.28    尚未结算

 深圳市彤兴电子有限公司                         578,259.83    尚未结算

 深圳市永达晟投资发展有限公司                   558,970.00    保证金



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                                                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


 合计                                                                4,037,633.66                     --

其他说明



22、预计负债

是否已执行新收入准则
□ 是 √ 否
                                                                                                                     单位: 元

              项目                      期末余额                        期初余额                          形成原因

 未决诉讼                                          64,411.00                        64,411.00   商业及劳资纠纷

 合计                                              64,411.00                        64,411.00                --

其他说明,包括重要预计负债的相关重要假设、估计说明:
    根据广东省深圳市人民法院《执行通知书》((2008)年深福法执字第522—529号),蔡瑶强等十四人
劳动争议纠纷案,深圳市劳动争议仲裁委员会做出的深劳仲裁[2007]第1069-1077号、第1079号、第1081
号、第1085-1087号仲裁裁决书已发生法律效力。根据《企业基本信息信用报告》显示,本公司尚有未执
行的劳动纠纷标的合计64,411.00元,本公司对其确认为预计负债。



23、股本

                                                                                                                       单位:元

                                                          本次变动增减(+、-)
                     期初余额                                                                                      期末余额
                                  发行新股         送股        公积金转股           其他           小计

                  283,161,227.                                                                                    283,161,227.
 股份总数
                            00                                                                                             00

其他说明:
截至2019年6月30日,控股股东持有本公司股权处于质押状态的股份为116,100,000股,占公司总股本41%;质权人为招商证
券资产管理有限公司。控股股东持有本公司股权处于司法冻结状态的股份为119,289,894 股。


24、资本公积

                                                                                                                     单位: 元

           项目                  期初余额                 本期增加                  本期减少                期末余额

 资本溢价(股本溢价)             96,501,903.02                                                               96,501,903.02

 其他资本公积                     50,085,368.48                                                               50,085,368.48

 合计                            146,587,271.50                                                              146,587,271.50

其他说明,包括本期增减变动情况、变动原因说明:




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25、盈余公积

                                                                                                              单位: 元

           项目              期初余额                本期增加                本期减少                期末余额

 法定盈余公积                  21,322,617.25                                                           21,322,617.25

 任意盈余公积                  56,068,976.00                                                           56,068,976.00

 合计                          77,391,593.25                                                           77,391,593.25

盈余公积说明,包括本期增减变动情况、变动原因说明:



26、未分配利润

                                                                                                              单位: 元

                   项目                                      本期                              上期

 调整前上期末未分配利润                                         -183,172,091.01                      -186,467,113.73

 调整后期初未分配利润                                           -183,172,091.01                      -186,467,113.73

 加:本期归属于母公司所有者的净利润                                 2,587,578.75                        3,295,022.72

 期末未分配利润                                                 -180,591,679.88                      -183,172,091.01

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


27、营业收入和营业成本

                                                                                                              单位: 元

                                        本期发生额                                      上期发生额
           项目
                               收入                   成本                     收入                    成本

 主营业务                     310,399,495.33         285,485,316.56           318,222,786.98          295,038,716.84

 其他业务                      28,790,678.72          12,094,891.78            22,762,056.26            7,544,262.60

 合计                         339,190,174.05         297,580,208.34           340,984,843.24          302,582,979.44

是否已执行新收入准则
□ 是 √ 否
其他说明





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28、税金及附加

                                                                              单位: 元

                  项目   本期发生额                           上期发生额

 城市维护建设税                         68,304.63                           266,947.39

 教育费附加                             33,062.14                           159,757.95

 房产税                                706,398.83                           232,452.12

 土地使用税                            278,113.28                           663,931.20

 车船使用税                               3,420.00                             4,800.00

 印花税                                205,372.70                           217,911.90

 地方教育发展费                         15,438.42                           166,492.83

 合计                                 1,310,110.00                         1,712,293.39

其他说明:



29、销售费用

                                                                              单位: 元

                  项目   本期发生额                           上期发生额

 职工薪酬                             2,350,311.18                         2,301,867.88

 运输费                               2,883,611.66                         2,334,595.10

 商检费                                 46,041.22                           335,545.03

 关务费                                 85,340.66                            84,390.47

 商品损耗                             1,669,582.49                         1,556,975.69

 其他                                 2,095,493.01                         1,819,989.14

 合计                                 9,130,380.22                         8,433,363.31

其他说明:



30、管理费用

                                                                              单位: 元

                  项目   本期发生额                           上期发生额

 工资                                 4,819,623.00                         4,210,697.93

 折旧费                               1,108,894.27                         2,586,727.68

 社会保险费                           1,183,069.73                         1,219,441.85

 交际费                               1,975,609.14                         1,336,624.80


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                                          深圳中恒华发股份有限公司 2019 年半年度财务报告


 税金及附加                                   0.00                                  0.00

 职工福利费                             453,205.88                            900,960.35

 差旅费                                 913,668.77                           1,086,267.27

 无形资产摊销                           872,474.94                            745,813.31

 交通费                                 880,726.46                           1,047,578.29

 咨询费                                 365,549.99                            565,076.31

 安保费                                 478,584.83                            710,066.72

 修理费                                 981,308.38                            839,233.34

 审计费                                 812,786.23                            624,271.85

 办公费                                 775,082.77                            527,020.48

 通讯费                                 106,108.39                            166,858.35

 低值易耗品摊销                          76,180.62                            488,293.61

 证券信息披露费                         255,915.74                            188,679.24

 诉讼费                                       0.00                                  0.00

 职工教育经费                            86,051.41                             35,034.65

 水电费                                 336,221.83                            272,971.66

 租赁费                                2,444,912.69                          2,298,165.79

 环保费                                 194,709.07                             90,598.66

 保险费                                  45,221.73                            164,030.73

 其他费用                               451,085.52                            296,572.55

 合计                                 19,616,991.39                         20,400,985.42

其他说明:



31、研发费用

                                                                                单位: 元

                  项目   本期发生额                            上期发生额

 人员人工费用                          2,086,504.20

 直接投入费用                           846,252.61

 折旧与摊销费用                         218,337.01

 其他相关费用                           575,899.04

 合计                                  3,726,992.86

其他说明:




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32、财务费用

                                                                              单位: 元

                项目    本期发生额                           上期发生额

 利息支出                            5,355,676.92                         5,989,883.31

 减:利息收入                         419,336.28                            349,858.59

 加:汇兑损失                          -87,878.70                           -297,171.10

 加:其他支出                         219,909.30                            104,216.60

 合计                                5,068,371.24                         5,447,070.22

其他说明:



33、投资收益

                                                                              单位: 元

                 项目      本期发生额                          上期发生额

 理财产品投资收益                          74,936.14                        245,679.10

 合计                                      74,936.14                        245,679.10

其他说明:



34、信用减值损失

                                                                              单位: 元

                项目    本期发生额                           上期发生额

 其他应收款坏账损失                     -8,432.50

 合计                                   -8,432.50

其他说明:



35、资产减值损失

是否已执行新收入准则
□ 是 √ 否
                                                                              单位: 元

                项目    本期发生额                           上期发生额

 一、坏账损失                                                                 -5,941.50

 合计                                                                         -5,941.50



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其他说明:



36、资产处置收益

                                                                                                                   单位: 元

        资产处置收益的来源                            本期发生额                               上期发生额

 固定资产出售收益                                                  129,039.57                                 -105,779.36


37、营业外收入

                                                                                                                   单位: 元

                                                                                             计入当期非经常性损益的金
             项目                     本期发生额                    上期发生额
                                                                                                         额

 政府补助                                     223,300.00                       771,800.00

 罚款收入                                          9,458.00                    115,862.07

 合计                                         232,758.00                       887,662.07

计入当期损益的政府补助:
                                                                                                                   单位: 元

                                                       补贴是否                                                与资产相
                                                                   是否特殊       本期发生      上期发生
 补助项目      发放主体    发放原因     性质类型       影响当年                                               关/与收益
                                                                        补贴        金额          金额
                                                            盈亏                                                   相关

                                       因符合地
                                       方政府招
              武汉蔡甸
 2018 年优                             商引资等
              经济开发                                                                                        与收益相
 秀企业奖                  奖励        地方性扶        否          否             200,000.00
              区财政分                                                                                        关
 励金                                  持政策而
              局
                                       获得的补
                                       助

                                       因符合地
                                       方政府招
 2018 年省    武汉市财                 商引资等
                                                                                                              与收益相
 级外经贸     政局零余     奖励        地方性扶        否          否              17,300.00
                                                                                                              关
 资金         额专户                   持政策而
                                       获得的补
                                       助

                                       因符合地
              武汉市蔡
                                       方政府招
 求职创业     甸区劳动                                                                                        与收益相
                           补助        商引资等        否          否               6,000.00
 补贴         就业管理                                                                                        关
                                       地方性扶
              局
                                       持政策而

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                                                         深圳中恒华发股份有限公司 2019 年半年度财务报告


                                 获得的补
                                 助

                                 因符合地
                                 方政府招
              武汉市蔡
 2017 年科                       商引资等
              甸区科技                                                                        与收益相
 技创新平                补助    地方性扶        否     否                       300,000.00
              和经济信                                                                        关
 台补贴                          持政策而
              息化局
                                 获得的补
                                 助

                                 因符合地
                                 方政府招
              武汉市蔡           商引资等
 商贸发展                                                                                     与收益相
              甸区商务   奖励    地方性扶        否     否                       150,000.00
 引导资金                                                                                     关
              局                 持政策而
                                 获得的补
                                 助

                                 因符合地
              武汉市科           方政府招
              学技术局           商引资等
 培育企业                                                                                     与收益相
              (武汉市   补助    地方性扶        否     否                        50,000.00
 补贴                                                                                         关
              知识产权           持政策而
              局)               获得的补
                                 助

                                 因符合地
                                 方政府招
 2018 市级    武汉市财           商引资等
                                                                                              与收益相
 外经贸资     政局国库   奖励    地方性扶        否     否                       271,800.00
                                                                                              关
 金           收付分局           持政策而
                                 获得的补
                                 助

其他说明:



38、营业外支出

                                                                                                   单位: 元

                                                                              计入当期非经常性损益的金
             项目               本期发生额               上期发生额
                                                                                         额

 罚款支出                                    1,100.00             40,000.00                        1,100.00

 其他                                                            132,806.76

 合计                                        1,100.00            172,806.76                        1,100.00



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其他说明:



39、所得税费用

(1)所得税费用表

                                                                                                    单位: 元

                  项目                         本期发生额                           上期发生额

 当期所得税费用                                              388,847.80                           908,807.04

 递延所得税费用                                              215,062.28                          -444,975.63

 合计                                                        603,910.08                           463,831.41


(2)会计利润与所得税费用调整过程

                                                                                                    单位: 元

                         项目                                              本期发生额

 利润总额                                                                                        3,184,321.21

 按法定/适用税率计算的所得税费用                                                                  796,080.30

 子公司适用不同税率的影响                                                                        -193,287.88

 本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣
                                                                                                      274.41
 亏损的影响

 所得税费用                                                                                       603,910.08

其他说明


40、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                                    单位: 元

                  项目                         本期发生额                           上期发生额

 单位往来款                                                 1,869,387.03                         1,042,828.59

 代收管理费、水电费等                                       1,189,095.86                          601,727.14

 员工还借支                                                   32,462.10                            22,608.36

 保证金                                                       40,263.30                           500,000.00

 利息收入                                                     48,764.26                            71,314.28

 政府补助                                                    223,300.00                           771,800.00

 合计                                                       3,403,272.55                         3,010,278.37

收到的其他与经营活动有关的现金说明:

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本期收到的其他与经营活动有关的现金主要包括代收水电费及管理费、政府补助、保证金及其他往来款。


(2)支付的其他与经营活动有关的现金

                                                                                                      单位: 元

                  项目                          本期发生额                            上期发生额

 单位往来款                                                   1,315,156.92                         1,840,448.01

 员工借支                                                     2,563,755.64                         1,046,817.78

 诉讼费                                                                                             249,530.00

 押金、保证金                                                 1,656,408.00                          831,867.00

 交际费                                                       1,299,864.19                         1,166,779.68

 水电费                                                       2,365,472.40                         2,270,904.17

 差旅费                                                        638,939.25                           849,867.40

 运输费                                                       2,983,611.66                         2,336,595.10

 交通费                                                        521,848.44                           620,026.07

 修理费                                                       1,067,602.12                          965,726.34

 审计咨询费                                                    792,049.00                          1,037,410.89

 治安费                                                        620,945.00                           218,400.00

 金融机构手续费                                                 62,759.86                           103,694.09

 办公费                                                        508,512.98                           408,916.56

 通讯费                                                        154,173.54                           195,355.57

 租赁费                                                       2,444,912.69                         2,418,018.66

 其他                                                         1,614,513.51                         1,107,946.89

 合计                                                        20,610,525.20                       17,668,304.21

支付的其他与经营活动有关的现金说明:


(3)收到的其他与投资活动有关的现金

                                                                                                      单位: 元

                  项目                          本期发生额                            上期发生额

 赎回理财产品本金                                            49,000,000.00                       80,000,000.00

 合计                                                        49,000,000.00                       80,000,000.00

收到的其他与投资活动有关的现金说明:



(4)支付的其他与投资活动有关的现金

                                                                                                      单位: 元

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                  项目                 本期发生额                            上期发生额

 购买理财产品本金                                   49,000,000.00                         80,000,000.00

 合计                                               49,000,000.00                         80,000,000.00

支付的其他与投资活动有关的现金说明:



41、现金流量表补充资料

(1)现金流量表补充资料

                                                                                               单位: 元

                补充资料                本期金额                               上期金额

 1.将净利润调节为经营活动现金流量:        --                                    --

 净利润                                              2,580,411.13                          2,793,133.60

 加:资产减值准备                                    6,025,283.55                          7,322,855.85

 无形资产摊销                                         872,474.94                             709,576.88

 长期待摊费用摊销                                     116,167.92                              63,722.66

 处置固定资产、无形资产和其他长期资
                                                      -129,039.57                            333,454.38
 产的损失(收益以“-”号填列)

 财务费用(收益以“-”号填列)                      5,262,857.89                          5,536,037.89

 投资损失(收益以“-”号填列)                        -74,936.14                           -245,679.10

 递延所得税资产减少(增加以“-”号
                                                                                               1,218.57
 填列)

 存货的减少(增加以“-”号填列)                -23,735,632.38                            4,786,891.71

 经营性应收项目的减少(增加以“-”
                                                 -17,697,245.84                           -15,034,088.55
 号填列)

 经营性应付项目的增加(减少以“-”
                                                    71,973,879.06                         -32,938,449.52
 号填列)

 经营活动产生的现金流量净额                         45,194,220.56                         -26,671,325.63

 2.不涉及现金收支的重大投资和筹资活
                                            --                                    --
 动:

 3.现金及现金等价物净变动情况:            --                                    --

 现金的期末余额                                     38,041,641.85                         23,838,986.21

 减:现金的期初余额                                 29,171,804.99                         66,240,945.59

 加:现金等价物的期末余额                                                                  3,256,408.54

 减:现金等价物的期初余额                                                                 15,234,028.71

 现金及现金等价物净增加额                            8,869,836.86                         -54,379,579.55


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(2)现金和现金等价物的构成

                                                                                                                单位: 元

                      项目                            期末余额                                  期初余额

 一、现金                                                          38,041,641.85                           29,171,804.99

 其中:库存现金                                                      426,742.83                              236,354.29

        可随时用于支付的银行存款                                   37,614,899.02                           28,935,450.70

 三、期末现金及现金等价物余额                                      36,831,046.46                           27,961,209.60

其他说明:
    期末货币资金-其他货币资金系银行承兑汇票保证金9,939,899.76元,不属于现金及现金等价物;年末
货币资金-银行存款1,210,595.39元被法院冻结,不属于现金及现金等价物。



42、所有权或使用权受到限制的资产

                                                                                                                单位: 元

                      项目                          期末账面价值                                受限原因

                                                                                   银行承兑保证金 9939899.76 元,法院
 货币资金                                                          11,150,495.15
                                                                                   冻结 1210595.39 元

 应收票据                                                           3,866,647.92   质押

 存货                                                              14,609,128.53   质押

 固定资产                                                          37,728,701.12   抵押

 无形资产                                                          42,487,962.49   抵押

 固定资产清理                                                      92,857,471.69   法院查封

 无形资产                                                          36,306,830.17   抵押

 合计                                                          239,007,237.07                       --

其他说明:



43、外币货币性项目

(1)外币货币性项目

                                                                                                                单位: 元

               项目                期末外币余额                        折算汇率                期末折算人民币余额

 货币资金                               --                                 --

 其中:美元                                  1,361,685.55   6.87                                            9,356,958.43

        欧元


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       港币                          32.66    0.88                                          28.62



 应收账款                 --                               --

 其中:美元                    5,942,756.38   6.87                                   40,836,244.74

       欧元

       港币



 长期借款                 --                               --

 其中:美元

       欧元

       港币

 预付账款

 其中:美元                    2,249,052.99   6.87                                   15,454,592.53

 短期借款

 其中:美元                    3,300,000.00   6.87                                   22,676,280.00

其他说明:



44、政府补助

(1)政府补助基本情况

                                                                                          单位: 元

              种类       金额                         列报项目             计入当期损益的金额

 2018 年优秀企业奖励金          200,000.00    营业外收入                               200,000.00

 2018 年省级外经贸资金           17,300.00    营业外收入                                17,300.00

 求职创业补贴                     6,000.00    营业外收入                                  6,000.00


(2)政府补助退回情况

□ 适用 √ 不适用
其他说明:





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八、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                         持股比例
     子公司名称    主要经营地        注册地        业务性质                                    取得方式
                                                                  直接              间接

 华发租赁公司     深圳          深圳          物业管理              60.00%                  投资设立

 华发物业公司     深圳          深圳          物业管理             100.00%                  投资设立

 恒发科技公司     武汉          武汉          生产销售             100.00%                  投资设立

 华发恒天公司     深圳          深圳          物业管理             100.00%                  投资设立

 华发恒泰公司     深圳          深圳          物业管理             100.00%                  投资设立

在子公司的持股比例不同于表决权比例的说明:

持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:

对于纳入合并范围的重要的结构化主体,控制的依据:

确定公司是代理人还是委托人的依据:

其他说明:



九、与金融工具相关的风险

    本集团的主要金融工具包括借款、应收款项、应付款项、交易性金融资产、交易性金融负债等。与这
些金融工具有关的风险,以及本集团为降低这些风险所采取的风险管理政策如下所述。本集团管理层对这
些风险敞口进行管理和监控以确保将上述风险控制在限定的范围之内。
各类风险管理目标和政策
    本集团从事风险管理的目标是在风险和收益之间取得适当的平衡,将风险对本集团经营业绩的负面影
响降低到最低水平,使股东及其它权益投资者的利益最大化。基于该风险管理目标,本集团风险管理的基
本策略是确定和分析本集团所面临的各种风险,建立适当的风险承受底线并进行风险管理,并及时可靠地
对各种风险进行监督,将风险控制在限定的范围之内。
    (1)市场风险
    金融工具的市场风险,是指金融工具的公允价值或未来现金流量因市场价格变化而发生波动的风险,
包括外汇风险、利率风险和其他价格风险。
    1)汇率风险
    本集团承受汇率风险主要与美元、港币有关,除本集团二级子公司恒发科技公司显示器业务以美元进
行日常经营活动外,本集团的其它主要业务活动以人民币计价结算。于2019年6月30日,除下表所述资产
及负债的美元余额和零星的港币余额外,本集团的资产及负债均为人民币余额。该等美元、港币余额的资

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产和负债产生的汇率风险可能对本集团的经营业绩产生影响。

项目                     2019年6月30日(折人民币)           2018年12月31日(折人民币)
货币资金-美元                                9,356,958.43                    2,010,146.81
货币资金-港币                                        28.61                          28.62
应收账款-美元                               40,836,244.74                   44,086,655.90
预付账款-美元                               15,454,592.53                   19,035,307.91
应付账款-美元                                         0.00
短期借款-美元                               22,676,280.00                   25,068,657.88

    本集团密切关注汇率变动对本集团的影响。
    2)利率风险
    本集团的利率风险产生于银行借款。浮动利率的金融负债使本集团面临现金流量利率风险,固定利率
的金融负债使本集团面临公允价值利率风险。本集团根据当时的市场环境来决定固定利率及浮动利率合同
的相对比例。于2019年6月30日,本集团的带息债务主要为人民币和美元计价的浮动利率借款合同,金额
合计为人民币124676280元(2018年12月31日:人民币161568657.88元)。
    本集团因利率变动引起金融工具现金流量变动的风险主要与浮动利率银行借款有关。本集团的政策是
保持这些借款的浮动利率,以消除利率变动的公允价值风险。
    3)价格风险
    本集团以市场价格销售显示器等,因此受到此等价格波动的影响。
    (2)信用风险
    信用风险是指金融工具的一方不履行义务,造成另一方发生财产损失的风险。于2019年6月30日,可
能引起本集团财务损失的最大信用风险敞口主要来自于合同另一方未能履行义务而导致本集团金融资产
产生的损失以及本集团承担的财务担保,具体包括:
    合并资产负债表中已确认的金融资产的账面金额;对于以公允价值计量的金融工具而言,账面价值反
映了其风险敞口,但并非最大风险敞口,其最大风险敞口将随着未来公允价值的变化而改变。
    为降低信用风险,本集团成立专门部门确定信用额度、进行信用审批,并执行其它监控程序以确保采
取必要的措施回收过期债权。此外,本集团于每个资产负债表日审核每一单项应收款的回收情况,以确保
就无法回收的款项计提充分的坏账准备。因此,本集团管理层认为本集团所承担的信用风险已经大为降低。
    本集团的流动资金存放在信用评级较高的银行,故流动资金的信用风险较低。
    本集团采用了必要的政策确保所有销售客户均具有良好的信用记录。除应收账款金额前五名外,本集
团无其他重大信用集中风险。
    应收账款前五名金额合计:138,920,788.78元。
    (3)流动风险
    流动风险为本集团在到期日无法履行其财务义务的风险。本集团管理流动性风险的方法是确保有足够
的资金流动性来履行到期债务,而不至于造成不可接受的损失或对企业信誉造成损害。本集团定期分析负
债结构和期限,以确保有充裕的资金。本集团管理层对银行借款的使用情况进行监控并确保遵守借款协议。
同时与金融机构进行融资磋商,以保持一定的授信额度,减低流动性风险。


2、敏感性分析
     本集团采用敏感性分析技术分析风险变量的合理、可能变化对当期损益或所有者权益可能产生的影响。
由于任何风险变量很少孤立的发生变化,而变量之间存在的相关性对某一风险变量变化的最终影响金额将
产生重大作用,因此下述内容是在假设每一变量的变化是独立的情况下进行的。
     (1)外汇风险敏感性分析
     外汇风险敏感性分析假设:所有境外经营净投资套期及现金流量套期均高度有效。

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                                                                       深圳中恒华发股份有限公司 2019 年半年度财务报告


    在上述假设的基础上,在其它变量不变的情况下,汇率可能发生的合理变动对当期损益和权益的税后
影响如下

      項目            汇率变动                  2019年1-6月                            2018年1-6月
                                         对净利润        对所有者权益            对净利润       对所有者权益的
                                          的影响              的影响              的影响              影响
所有外币           对人民币升值5%        1,031,885.69         1,031,885.69       -284,157.38         -284,157.38
所有外币           对人民币贬值5%       -1,031,885.69        -1,031,885.69         284,157.38         284,157.38




十、关联方及关联交易

1、本企业的母公司情况


                                                                                  母公司对本企业       母公司对本企业
      母公司名称              注册地         业务性质             注册资本
                                                                                    的持股比例          的表决权比例

 武汉中恒新科技                           生产销售、房地产
 产业集团有限公        武汉               开发与销售、房屋    138,000,000.00                42.13%             42.13%
 司                                       租赁与管理

本企业的母公司情况的说明

本企业最终控制方是李中秋。
其他说明:



2、本企业的子公司情况

本企业子公司的情况详见附注八。


3、其他关联方情况


                       其他关联方名称                                          其他关联方与本企业关系

 深圳市中恒华发科技有限公司                                   受同一控股股东及最终控制方控制

 武汉恒生誉天实业有限公司                                     受同一控股股东及最终控制方控制

 武汉恒生光电产业有限公司                                     受同一控股股东及最终控制方控制

 香港誉天国际投资有限公司                                     受同一控股股东及最终控制方控制

 武汉新东方房地产开发有限公司                                 受同一控股股东及最终控制方控制

 武汉中恒物业管理有限公司                                     受同一控股股东及最终控制方控制

 武汉光谷显示系统有限公司                                     受同一控股股东及最终控制方控制



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                                                                    深圳中恒华发股份有限公司 2019 年半年度财务报告


 武汉誉天兴业置地有限公司                                   受同一控股股东及最终控制方控制

 武汉誉天东方置地有限公司                                   受同一控股股东及最终控制方控制

 武汉厦华中恒电子有限公司                                   受同一控股股东及最终控制方控制

 武汉中恒誉天贸易有限公司                                   受同一控股股东及最终控制方控制

 武汉誉天红光置业有限公司                                   受同一控股股东及最终控制方控制

 深圳市中恒华誉投资控股有限公司                             受同一控股股东及最终控制方控制

 誉天投资有限公司(Famous Sky Capital Limited)               受同一控股股东及最终控制方控制

 誉天国际有限公司                                           受同一控股股东及最终控制方控制

 香港中恒誉天有限公司                                       受同一控股股东及最终控制方控制

 深圳市誉天恒华有限公司                                     受同一控股股东及最终控制方控制

 深圳市中恒永业科技有限公司                                 受同一控股股东及最终控制方控制

 深圳市誉天恒瑞有限公司                                     受同一控股股东及最终控制方控制

其他说明



4、关联交易情况

(1)购销商品、提供和接受劳务的关联交易

采购商品/接受劳务情况表
                                                                                                              单位: 元

     关联方         关联交易内容          本期发生额      获批的交易额度      是否超过交易额度        上期发生额

 香港誉天国际投
                    采购商品              55,314,886.74     167,780,900.00    否                        57,922,243.81
 资有限公司

 武汉恒生光电产
                    采购商品              57,732,114.71     205,446,000.00    否                        44,866,194.55
 业有限公司

出售商品/提供劳务情况表
                                                                                                              单位: 元

           关联方                   关联交易内容                 本期发生额                      上期发生额

 香港誉天国际投资有限公司      销售商品                               64,136,216.85                     63,231,882.88

 武汉恒生光电产业有限公司      销售商品                               12,184,138.45                      2,772,074.10

购销商品、提供和接受劳务的关联交易说明



(2)关联担保情况

本公司作为担保方
                                                                                                              单位: 元


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                                                                           深圳中恒华发股份有限公司 2019 年半年度财务报告


                                                                                                       担保是否已经履行完
      被担保方                 担保金额                  担保起始日                担保到期日
                                                                                                                 毕

 恒发科技公司                       30,000,000.00   2018 年 04 月 20 日       2022 年 04 月 20 日     否

本公司作为被担保方
                                                                                                                      单位: 元

                                                                                                       担保是否已经履行完
       担保方                  担保金额                  担保起始日                担保到期日
                                                                                                                 毕

关联担保情况说明



(3)关键管理人员报酬

                                                                                                                      单位: 元

                  项目                                   本期发生额                                 上期发生额

 薪酬合计                                                                 781,248.00                              784,673.68


5、关联方应收应付款项

(1)应收项目

                                                                                                                      单位: 元

                                                          期末余额                                   期初余额
     项目名称              关联方
                                               账面余额              坏账准备             账面余额              坏账准备

                       香港誉天国际投
 应收账款                                      37,716,619.04                              34,850,150.19
                       资有限公司

                       香港誉天国际投
 预付款项                                      15,495,075.48                              20,591,047.90
                       资有限公司


(2)应付项目

                                                                                                                      单位: 元

            项目名称                       关联方                         期末账面余额                 期初账面余额

 应付账款                      武汉恒生光电产业有限公司                           1,933,617.32                    871,821.45


6、关联方承诺

    依据深圳万科的仲裁申请书的索赔请求要求深华发和武汉中恒共同支付或承担。武汉中恒集团向深圳
华发出具的《承诺函》若仲裁判定万科胜诉、合同引起的纠纷导致仲裁损失由武汉中恒集团全额承担。




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十一、承诺及或有事项

1、重要承诺事项

资产负债表日存在的重要承诺
    至资产负债表日止,本公司对外签订的不可撤销的经营租赁合约情况如下:
    本公司与深圳大冲实业股份有限公司吴屋分公司签订房屋租赁合同、租赁期限为2015年8月18日至
2020年8月17日。

     不可撤销经营租赁的最低租赁付款额                               最低租赁付款额
资产负债表日后第1年                                                                      3,847,599.84
资产负债表日后第2年                                                                           502,325.53



2、或有事项

(1)资产负债表日存在的重要或有事项



       未决诉讼

     诉讼(仲裁)基本情况      涉案金额 是否形成 诉讼(仲裁)进展 诉 讼 ( 仲 裁 ) 诉讼( 仲裁) 披露日期                   披露索引
                             (万元) 预计负债                    审 理 结 果 及 判决执行情
                                                                  影响         况

2016年9月,武汉中恒集团及      46,460 否         2017年8月16日出 详 见 公 司 公 执行中        2018年02   http://www.cninfo.com.cn/cninfo-
公司与深圳万科因《光明新区                       裁决,公司及控股 告                           月09日     new/disclosure/szse_main/bulleti
公明街道华发工业区旧改项                         股东提出撤裁申                                          n_detail/true/1204406606?announc
目合作经营合同》纠纷一案被                       请被法院驳回。                                          eTime=2018-02-09 ;

申请仲裁。                                                                                               http://www.cninfo.com.cn/new/dis
                                                                                                         closure/detail?plate=szse&stockC
                                                                                                         ode=000020&announcementId=120532

                                                                                                         6846&announcementTime=2018-08-25

2016年3月,公司及华发科技 1,964.92 否            现二审判决已出,已终结        已终结         2019年05   http://www.cninfo.com.cn/cninfo-
诉深圳市华永兴环保科技有                         已申请强制执行。                             月07日     new/disclosure/szse_main/bulleti
限公司、深圳市冠永线路板有                                                                               n_detail/true/1202702423?announc
限公司、深圳市名义电子有限                                                                               eTime=2016-09-14 07:41
公司、深圳市欧瑞莱科技有限
公司、深圳市康正鑫科技有限
公司拖欠租金、拒绝搬迁撤
离、强行霸占公司名下的配电

房及其他供电设备

2016年3月,公司及华发物业      947.26 否         2018年3月15日二 执行中        执行中         2016年09   http://www.cninfo.com.cn/cninfo-
深圳市华永兴环保科技有限                         审判决公司胜诉,                             月14日     new/disclosure/szse_main/bulleti
公司、深圳市易达信科技有限                       已申请强制执行。                                        n_detail/true/1202702423?announc


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                                                                                 深圳中恒华发股份有限公司 2019 年半年度财务报告


公司违反合同约定拒绝清场                                                                                 eTime=2016-09-14 07:41
搬迁

万商天勤律师事务所与深圳      1,940.2 否          仲 裁 已 开 庭 待 裁 待裁决     待裁决    2018年11     http://www.cninfo.com.cn/new/dis
中恒华发股份有限公司、武汉                        决                                        月14日       closure/detail?plate=szse&stockC
中恒集团合同纠纷一案申请                                                                                 ode=000020&announcementId=120560
仲裁                                                                                                     2053&announcementTime=2018-11-14




(2)公司没有需要披露的重要或有事项,也应予以说明

公司不存在需要披露的重要或有事项。


十二、资产负债表日后事项

1、销售退回




2、其他资产负债表日后事项说明




十三、母公司财务报表主要项目注释

1、应收账款

(1)应收账款分类披露

                                                                                                                           单位: 元

                                               期末余额                                              期初余额

                             账面余额              坏账准备                         账面余额             坏账准备
        类别                                                          账面价                                               账面价
                                                          计提比                                                计提比
                       金额        比例         金额                     值       金额     比例        金额                  值
                                                             例                                                   例

 按单项计提坏账       10,293,      100.00      10,293,     100.00                10,293,   100.00    10,293,    100.00
                                                                          0.00                                                0.00
 准备的应收账款       424.29               %    424.29            %              424.29        %       424.29          %

 其中:

 其中:

                      10,293,                  10,293,                           10,293,             10,293,
 合计
                      424.29                    424.29                           424.29                424.29

按单项计提坏账准备:10,293,424.29

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                                                        深圳中恒华发股份有限公司 2019 年半年度财务报告


                                                                                                     单位: 元

                                                      期末余额
          名称
                         账面余额          坏账准备                计提比例               计提理由

 深圳华发物业租赁公
                           4,558,859.15      4,558,859.15                  100.00%   无法收回
 司

 波特曼                    4,021,734.22      4,021,734.22                  100.00%   无法收回

 深圳市积方投资有限
                           1,380,608.00      1,380,608.00                  100.00%   无法收回
 公司

 交通事故赔偿                555,785.81        555,785.81                  100.00%   无法收回

 赵宝民                      553,901.68        553,901.68                  100.00%   无法收回

 河北泊头法院                520,021.00        520,021.00                  101.00%   无法收回

 公明食堂电费                489,214.70        489,214.70                  100.00%   无法收回

 建滔(佛冈)积层板有
                             465,528.10        465,528.10                  100.00%   无法收回
 限公司

 工会                         72,402.55         72,402.55                  100.00%   无法收回

 鲁伟                        290,000.00        290,000.00                  100.00%   无法收回

 戴强波四楼酒店              354,569.00        354,569.00                  100.00%   无法收回

 创景                        192,794.00        192,794.00                  100.00%   无法收回

 深圳市明利有限公司          170,394.84        170,394.84                  100.00%   无法收回

 其他单位                  5,440,838.45      5,440,838.45                  100.00%   无法收回

 合计                     10,293,424.29     10,293,424.29             --                        --

按单项计提坏账准备:
                                                                                                     单位: 元

                                                      期末余额
          名称
                         账面余额          坏账准备                计提比例               计提理由

按组合计提坏账准备:
                                                                                                     单位: 元

                                                        期末余额
            名称
                                账面余额                坏账准备                       计提比例

确定该组合依据的说明:

按组合计提坏账准备:
                                                                                                     单位: 元

                                                        期末余额
            名称
                                账面余额                坏账准备                       计提比例

确定该组合依据的说明:

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如是按照预期信用损失一般模型计提应收账款坏账准备,请参照其他应收款的披露方式披露坏账准备的相关信息:
□ 适用 √ 不适用
按账龄披露
                                                                                                               单位: 元

                              账龄                                                  期末余额

 合计                                                                                                                 0.00


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:
                                                                                                               单位: 元

                                                           本期变动金额
         类别               期初余额                                                                       期末余额
                                           计提             收回或转回                核销

其中本期坏账准备收回或转回金额重要的:
                                                                                                               单位: 元

                   单位名称                       收回或转回金额                                收回方式


(3)本期实际核销的应收账款情况

                                                                                                               单位: 元

                               项目                                                  核销金额

其中重要的应收账款核销情况:
                                                                                                               单位: 元

                                                                                                     款项是否由关联
        单位名称           应收账款性质   核销金额              核销原因         履行的核销程序
                                                                                                           交易产生

应收账款核销说明:


(4)按欠款方归集的期末余额前五名的应收账款情况

(5)转移应收账款且继续涉入形成的资产、负债金额

其他说明:


2、其他应收款

                                                                                                               单位: 元

                    项目                             期末余额                                  期初余额

 其他应收款                                                     111,782,724.70                             99,155,253.08

 合计                                                           111,782,724.70                             99,155,253.08



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                                                             深圳中恒华发股份有限公司 2019 年半年度财务报告


(1)应收利息

1)应收利息分类
                                                                                                       单位: 元

                   项目                      期末余额                                 期初余额

2)重要逾期利息

                                                                                        是否发生减值及其判
        借款单位                期末余额     逾期时间                    逾期原因
                                                                                                 断依据

其他说明:
3)坏账准备计提情况
□ 适用 √ 不适用


(2)应收股利

1)应收股利分类
                                                                                                       单位: 元

          项目(或被投资单位)                 期末余额                                 期初余额

2)重要的账龄超过 1 年的应收股利
                                                                                                       单位: 元

                                                                                        是否发生减值及其判
  项目(或被投资单位)            期末余额      账龄                  未收回的原因
                                                                                                 断依据

3)坏账准备计提情况
□ 适用 √ 不适用
其他说明:


(3)其他应收款

1)其他应收款按款项性质分类情况
                                                                                                       单位: 元

              款项性质                     期末账面余额                             期初账面余额

 保证金押金                                                720,065.04                               720,065.04

 借支款                                                   1,475,463.06                             2,013,402.14

 往来款                                                 119,568,896.93                           110,451,250.82

 房租收入                                                 9,088,088.00                             5,857,777.46

 合计                                                   130,852,513.03                           119,042,495.46

2)坏账准备计提情况
                                                                                                       单位: 元

        坏账准备               第一阶段    第二阶段                      第三阶段                 合计



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                                                                         深圳中恒华发股份有限公司 2019 年半年度财务报告


                              未来 12 个月预期    整个存续期预期信用损       整个存续期预期信用损
                                  信用损失          失(未发生信用减值)          失(已发生信用减值)

 2019 年 1 月 1 日余额            19,069,788.33                                                                 19,069,788.33

 2019 年 1 月 1 日余额
                                    ——                     ——                     ——                       ——
 在本期

 2019 年 6 月 30 日余额           19,069,788.33                                                                 19,069,788.33

损失准备本期变动金额重大的账面余额变动情况
□ 适用 √ 不适用
按账龄披露
                                                                                                                      单位: 元

                                账龄                                                      期末余额

 1 年以内(含 1 年)                                                                                            111,723,124.99

                                                                                                                111,723,124.99

 1至2年                                                                                                             59,599.71

 合计                                                                                                           111,782,724.70

3)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:
                                                                                                                      单位: 元

                                                                     本期变动金额
           类别                    期初余额                                                                 期末余额
                                                              计提                 收回或转回

其中本期坏账准备转回或收回金额重要的:
                                                                                                                      单位: 元

                   单位名称                            转回或收回金额                                收回方式

4)本期实际核销的其他应收款情况
                                                                                                                      单位: 元

                                项目                                                      核销金额

其中重要的其他应收款核销情况:
                                                                                                                      单位: 元

                                                                                                          款项是否由关联
        单位名称          其他应收款性质          核销金额           核销原因         履行的核销程序
                                                                                                                交易产生

其他应收款核销说明:
5)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                      单位: 元

                                                                                      占其他应收款期
                                                                                                          坏账准备期末余
        单位名称              款项的性质          期末余额            账龄            末余额合计数的
                                                                                                                    额
                                                                                             比例


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                                                                             深圳中恒华发股份有限公司 2019 年半年度财务报告


 恒发科技公司          往来款                     91,887,895.78   1 年以内                      70.22%

 中恒华发物业          往来款                     20,186,113.28   2 年以内                      15.43%

 华发租赁公司          往来款                      4,558,859.15   3 年以上                       3.48%             4,558,859.15

 波特曼                应收租赁费等                4,021,734.22   3 年以上                       3.07%             4,021,734.22

 深圳市积方投资有
                       应收租赁费等                1,380,608.00   1 年以内                       1.06%
 限公司

 合计                            --              122,035,210.43            --                   93.26%             8,580,593.37


3、长期股权投资

                                                                                                                       单位: 元

                                          期末余额                                            期初余额
        项目
                     账面余额             减值准备         账面价值             账面余额      减值准备             账面价值

 对子公司投资      187,208,900.00          600,000.00    186,608,900.00      187,208,900.00     600,000.00       186,608,900.00

 合计              187,208,900.00          600,000.00    186,608,900.00      187,208,900.00     600,000.00       186,608,900.00


(1)对子公司投资

                                                                                                                       单位: 元

                                                         本期增减变动
                   期初余额                                                                     期末余额(账        减值准备期
     被投资单位                                                   计提减值准
                  (账面价值)          追加投资       减少投资                         其他        面价值)            末余额
                                                                      备

 华发租赁公
                         0.00                                                                            0.00       600,000.00
 司

 华发物业公
                  1,000,000.00                                                                  1,000,000.00
 司

 恒发科技公       183,608,900.                                                                  183,608,900.
 司                        00                                                                               00

 华发贸易公
                                                                                                         0.00
 司

 华发恒天公
                  1,000,000.00                                                                  1,000,000.00
 司

 华发恒泰公
                  1,000,000.00                                                                  1,000,000.00
 司

                  186,608,900.                                                                  186,608,900.
 合计                                                                                                               600,000.00
                           00                                                                               00




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                                                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


4、营业收入和营业成本

                                                                                                               单位: 元

                                         本期发生额                                      上期发生额
         项目
                                收入                  成本                       收入                   成本

 其他业务                       18,041,135.31         3,172,031.59               16,961,088.74          2,510,518.82

 合计                           18,041,135.31         3,172,031.59               16,961,088.74          2,510,518.82

是否已执行新收入准则
□ 是 √ 否
其他说明:



十四、补充资料

1、当期非经常性损益明细表

√ 适用 □ 不适用
                                                                                                               单位: 元

                  项目                                金额                                       说明

 非流动资产处置损益                                              129,039.57

 计入当期损益的政府补助(与企业业务
 密切相关,按照国家统一标准定额或定                              223,300.00
 量享受的政府补助除外)

 委托他人投资或管理资产的损益                                     74,936.14

 除上述各项之外的其他营业外收入和支
                                                                      9,458.00
 出

 减:所得税影响额                                                 54,234.64

 合计                                                            382,499.07                       --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因。
□ 适用 √ 不适用


2、净资产收益率及每股收益


                                                                                          每股收益
            报告期利润                 加权平均净资产收益率
                                                                        基本每股收益(元/股) 稀释每股收益(元/股)

 归属于公司普通股股东的净利
                                                              0.79%                     0.0091                  0.0091
 润


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                                  深圳中恒华发股份有限公司 2019 年半年度财务报告


 扣除非经常性损益后归属于公
                              0.68%               0.0078                0.0078
 司普通股股东的净利润




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                                                               深圳中恒华发股份有限公司 2019 年半年度财务报告




                                   第十一节 备查文件目录

一、载有董事长签名的半年度报告文本;
二、载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本;
三、报告期内在中国证监会指定报刊《中国证券报》、《证券时报》和《香港商报》上公开披露过的所有文件文本;
四、公司章程文本;
五、其它有关资料。




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