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亚太实业(000691)公告正文

海南寰岛实业股份有限公司2003年半年度报告

公告日期 2003-08-20
股票简称:亚太实业 股票代码:000691

               海南寰岛实业股份有限公司2003年半年度报告

    重要提示
    本公司董事会及董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性负个别及连带责任。
    本半年度报告已经公司第四届董事会第三次会议审议通过。
    公司半年度财务会计报告未经审计。
    本公司董事长张燕瑾女士、财务总监黄伟先生、财务部经理韩裕道先生声明:保证半年度报告中财务报告的真实、完整。
    目录
    第一节公司基本情况 
    第二节股本变动和主要股东持股情况                                         
    第三节董事、监事、高级管理人员情况                                       
    第四节管理层讨论与分析                                                       
    第五节重要事项                                                               
    第六节财务报告                                                      
    第七节备查文件                                                      
    第一节公司基本情况
    一、公司简介
    1、公司的法定中文名称:海南寰岛实业股份有限公司
    公司的法定英文名称:HAINAN HUANDAO INDUSTRY CO.,LTD.
    2、公司股票上市交易所:深圳证券交易所
    股票简称:寰岛实业
    股票代码:000691
    3、公司注册及办公地址:海南省海口市人民大道25号
    邮政编码:570208
    电子信箱:hdsy@hq.cninfo.net
    4、公司法定代表人:张燕瑾
    5、公司董事会秘书:孔雁
    证券事务代表:林涛
    联系地址:海南省海口市人民大道25号
    电话:0898-66255909
    传真:0898-66254684
    电子信箱:hdsy@hq.cninfo.net
    6、公司选定的中国证监会指定报纸:《中国证券报》和《证券时报》
    中国证监会指定国际互联网网址:http://www.cninfo.com.cn/
    公司半年度报告备置地点:公司证券部
    二、主要财务数据和指标
    1、主要财务数据和指标
    单位:(人民币)元
                                     本报告期末        上年度期末  
流动资产                         371,001,602.34    285,713,507.34  
流动负债                         342,345,149.66    230,719,887.77  
总资产                           982,270,362.00    869,826,162.62  
股东权益(不含少数股         
                                 618,771,827.02    618,073,349.91  
东权益)                     
每股净资产                               2.3967            2.3940  
调整后的每股净资产                       2.3746            2.3719  
                               报告期(1-6月)          上年同期
净利润                               698,477.11      3,342,059.93  
扣除非经常性损益后           
                                     698,477.11      3,116,498.24  
的净利润                     
每股收益                                 0.0027            0.0129  
净资产收益率                               0.11              0.54  
经营活动产生的现金           
                                 -10,797,701.23     62,800,795.34  
流量净额                     

                                 本报告期末比年初数增
                                             减(%)
流动资产                                        29.85
流动负债                                        48.38
总资产                                          12.93
股东权益(不含少数股                                 
                                                 0.11
东权益)                                             
每股净资产                                       0.11
调整后的每股净资产                               0.11
                                 本报告期比上年同期增
                                             减(%)
净利润                                         -79.10
扣除非经常性损益后                                   
                                               -77.59
的净利润                                             
每股收益                                       -79.07
净资产收益率                                   -79.63
经营活动产生的现金                                   
                                                  ___
流量净额                                             
    2、本报告期公司无非经常性损益项目。
    第二节股本变动和主要股东持股情况
    一、报告期内,公司无因送股、转增股本、增发新股、可转换公司债券转股等原因引起股份总数及结构变动的情况。
    二、截止2003年6月30日,公司股东总数为49849户。
    三、主要股东持股情况:
    1、持有本公司5%以上股份的股东为天津燕宇置业有限公司,报告期末持有本公司7094.72万股法人股,占公司总股本的27.48%,其所持股份在报告期内没有增减变动。天津燕宇置业有限公司已将其所持有的本公司7094.72万股法人股质押给中国建设银行天津市分行红桥支行。
    2、前10名股东持股情况表
                               年度内增      年末持股      比例      股份
股东名称(全称)                                                           
                               减(股)    数量(股)    (%)      类别
天津燕宇置业有限公司                  0    70,947,200     27.48    未流通  
中国银行海口信托咨询公司              0    10,352,000      4.01    未流通  
交通银行海南省分行                    0    10,352,000      4.01    未流通  
中国寰岛(集团)公司                    0     8,000,000      3.10    未流通  
海南新鑫发展有限公司                  0     7,870,000      3.05    未流通  
海南富南房地产开发公司                0     5,308,800      2.06    未流通  
海南南方物产有限责任公司              0     2,560,000      0.99    未流通  
沈阳市新海达机电化工有限      
                                      0     1,920,000      0.74    未流通  
公司                          
海口峻泓实业有限公司                  0     1,680,000      0.65    未流通  
海南荣信实业有限公司                  0     1,280,000      0.50    未流通  

                                       质押或冻              
股东名称(全称)                       结的股份      股东性质
                                     数量(股)              
天津燕宇置业有限公司                 70,947,200    社会法人股
中国银行海口信托咨询公司                           国有法人股
交通银行海南省分行                                 国有法人股
中国寰岛(集团)公司                                 国有法人股
海南新鑫发展有限公司                               社会法人股
海南富南房地产开发公司                             国有法人股
海南南方物产有限责任公司                           社会法人股
沈阳市新海达机电化工有限                                     
                                                   社会法人股
公司                                                         
海口峻泓实业有限公司                               社会法人股
海南荣信实业有限公司                               社会法人股
    注:公司前十名法人股东之间不存在关联关系,也不属于《上市公司持股变动信息披露管理办法》中规定的一致行动人。
    四、公司控股股东情况
    公司控股股东或实际控制人报告期内未发生变化。
    第三节董事、监事、高级管理人员情况
    一、报告期内,董事、监事、高级管理人员持有公司股票情况没有变动。
    二、报告期内,董事、监事、高级管理人员新聘或解聘情况
    报告期内,公司第三届董、监事会任期届满,经2003年2月21日召开的公司2003年第一次临时股东大会审议通过,选举张燕瑾女士、刘小波先生、王思民先生、卢远轩女士、李晓平先生、司徒功云先生、周立群先生、王全喜先生、徐直先生为第四届董事会成员(其中周立群先生、王全喜先生、徐直先生为独立董事),选举李志新女士、黄林先生为第四届监事会成员。冯国栋先生、陈剑蓉女士不再担任董事职务,王革平先生不再担任监事职务。
    由于公司董事会换届选举,经2003年2月21日召开的公司第四届董事会第一次会议审议通过,推选张燕瑾女士继续出任本公司董事长,继续聘任刘小波先生担任公司总经理,继续聘任孔雁女士担任公司副总经理兼董事会秘书,继续聘任黄伟先生担任公司财务总监。
    第四节管理层讨论与分析
    一、经营成果及财务状况简要分析
    1、主营业务收入、主营业务利润及净利润同比增减变化情况(单位:人民币元)
项目                    本年累计数            上年同期数        增减(%)
主营业务收入         28,055,695.00         33,182,657.69           -15.45
主营业务利润          5,912,586.58         14,544,500.93           -59.35
净利润                  698,477.11          3,342,059.93           -79.10
增减变动原因:       
    (1)主营业务收入较上年同期减少15.45%,主要是由于上年末本公司已将所持有的北海富丽华大酒店有限公司62.5%的股权全部转让,本报告期主营业务范围不再包括酒店服务业所致;
    (2)主营业务利润较上年同期减少59.35%,主要是由于本报告期公司主营业务不再包括毛利率较高的酒店服务业及水产养殖业(文蛤)的毛利水平与上年同期相比下降幅度较大所致;
    (3)净利润较上年同期减少79.10%,主要是由于本报告期公司水产养殖业(文蛤)的毛利水平与上年同期相比下降幅度较大和公司因调低利率导致债权投资收益大幅减少以及受“非典”影响股权投资收益大幅下降所致。
    2、总资产、股东权益与年初相比增减变动情况(单位:人民币元)
项目                        期末数               年初数         增减(%)
总资产              982,270,362.00       869,826,162.62             12.93
股东权益            618,771,827.12       618,073,349.91              0.11
    增减变动原因:
    (1)期末总资产较年初有所增加,主要系控股子公司天津市绿源生态能源有限公司新增银行借款及应付未付款项增加所致;
    (2)期末股东权益较年初有所增加,系本期净利润计入所致。
    二、报告期内经营情况分析
    1、主营业务的范围及其经营情况
    本公司主要从事畜牧养殖业、水产养殖业、旅游业及房地产业。
    报告期内,公司实现主营业务收入2805.57万元,主营业务利润591.26万元,利润总额150.12万元,净利润69.85万元。
    2、公司主营业务收入及成本构成情况
    (1)按行业及产品构成情况(单位:人民币元)
                                                         毛利率   
分行业                  主营业务收入     主营业务成本
                                                            (%)   
水产养殖业             22,100,000.00    18,999,500.00     14.03   
畜牧业                  5,955,695.00     3,098,608.42     47.97   
其中:关联交        
                                0.00             0.00
易                  
                                                         毛利率   
分产品                  主营业务收入     主营业务成本
                                                            (%)   
文蛤                   22,100,000.00    18,999,500.00     14.03   
羔羊                    5,955,695.00     3,098,608.42     47.97
其中:关联交        
                                0.00             0.00
易                  

                      主营业务    主营业务    毛利率比
                      收入比上    成本比上    上年同期
分行业                                                
                      年同期增    年同期增     增减(%)
                      减(%)    减(%)            
水产养殖业               15.14       42.23      -53.85
畜牧业                  102.64       76.74       18.88
其中:关联交                                          
易                                                    
                      主营业务    主营业务    毛利率比
                      收入比上    成本比上    上年同期
分产品                                                
                      年同期增    年同期增     增减(%)
                      减(%)    减(%)            
文蛤                     15.14       42.23      -53.85
羔羊                
其中:关联交        
易                  
    (2)按地区构成情况(单位:人民币元)
地区                  主营业务收入     主营业务收入比上年同期增减(%)
日本地区             22,100,000.00                                15.14
内蒙古地区            1,499,695.00                               -50.08
东北地区              4,456,000.00                                -2.78
    3、报告期内利润构成、主营业务或其结构、主营业务盈利能力发生重大变化情况
    (1)报告期内,公司主营业务及其结构与上年度相比发生重大变化的情况及原因
    由于上年末本公司已将所持有的北海富丽华大酒店有限公司62.5%的股权全部转让,故本报告期主营业务中不再包括酒店服务业。
    (2)报告期内公司主营业务盈利能力(毛利率)与上年度相比发生重大变化的原因
    本报告期,公司主营业务毛利率为21.23%,与上年同期相比下降了52.81%,主要是由于本报告期公司主营业务不再包括毛利率较高的酒店服务业以及水产养殖业(文蛤)的毛利水平下降幅度较大所致。
    (3)报告期内公司利润构成与上年度相比发生重大变化的原因
    本报告期公司实现主营业务收入2805.57万元,比上年同期3318.27万元,减少15.45%;实现主营业务利润591.26万元,比上年同期1454.45万元,减少59.35%;实现净利润69.85万元,比上年同期334.21万元,减少79.10%;期间费用625.35万元,比上年同期1639.03万元,减少61.85%;投资收益184.21万元,比上年同期645.77万元,减少71.47%。变化的主要原因是:
    由于上年末本公司已将所持有的北海富丽华大酒店有限公司62.5%的股权全部转让,本报告期公司主营业务范围不再包括酒店服务业,因此,虽然报告期内水产养殖业的营业收入较上年同期有一定的增长,但公司主营业务收入总额同比仍下降了15.45%,加之水产养殖业(文蛤)的毛利水平较上年同期下降了53.85%,故本报告期公司的主营业务利润与上年同期相比下降幅度较大。同时由于本报告期公司因调低利率导致债权投资收益大幅减少,以及受“非典”影响股权投资收益的大幅下降,导致公司净利润与上年同期相比也出现了较大幅度的下降。
    4、报告期内,公司没有对净利润产生重大影响的其他经营业务。
    5、参股公司经营情况
    单位:(人民币)元
参股公司名称                   海南亚龙湾海底世界旅游有限公司
                                             占上市公司净利润
本期贡献的投资收益             124,070.79                          17.76%
                                                       的比重
                     海底观光、水上运动、海洋垂钓、客房餐饮、游船、文化娱
                经营范围
参股公司                          乐、珊瑚礁及生物培植、海产品养殖和加工。
                  净利润                           310,176.97
参股公司名称                                 四川马边寰岛实业有限责任公司
                                                占上市公司净利润
本期贡献的投资收益             244,957.52                          35.07%
                                                          的比重
                                投资经营电站、矿产品(不含国家限制经营的)
                                、化工产品
                经营范围    (不含危险品)、建筑材料、电力、电站、矿山科
                            技开发、 科技咨询。
参股公司         
                  净利润                           662,047.35
    6、经营中的问题与困难
    (1)本公司参股经营的海南亚龙湾海底世界旅游有限公司所从事的旅游业是受4、5月份非典疫情影响最严重的行业之一。非典期间,由于来琼商务和旅游的客源大幅减少,海南旅游业的经营情况异常严峻,整个行业基本处于停顿状态。今年上半年,该公司的净利润仅为31.02万元,比去年同期大幅度下降82%。随着非典疫情的有效控制,海南旅游市场已明显回暖,公司下半年将利用此次海南作为“无疫区”的区域优势,积极推出“健康旅游”概念,争取将“非典”疫情造成的损失降至最低点,进一步壮大自身的旅游品牌优势。
    (2)本公司控股公司天津市绿源生态能源有限公司所在地天津市也是本次非典疫情的重灾区,由于非典期间人员和物资的流动受到限制,对该公司燃料乙醇项目的工程进度有所影响。目前,该项目工程设备已全部安装完毕,进入调试、试生产阶段,预计在第三季度可正式投产。
    三、报告期内投资情况分析
    1、公司在报告期内无募集资金的使用或报告期之前募集资金的使用延续到报告期内的情况。
    2、公司在报告期内无非募集资金投资项目。
    第五节重要事项
    一、公司治理情况
    公司依照中国证监会《关于在上市公司建立独立董事制度的指导意见》要求,已于2001年12月完成了三名独立董事的选聘工作,董事会成员中独立董事的人数已经达到董事会成员的三分之一。
    公司将适时在董事会中设立专门委员会并建立高级管理人员的薪酬考核制度,进一步规范董事会运作,提高董事会、高管人员的决策水平和工作效率。
    二、报告期内,公司的利润分配方案及公积金转增股本方案执行情况
    1、经公司2002年度股东大会审议,决定公司2002年度利润不进行分配、公积金不转增股本。
    2、经公司第四届董事会第三次会议审议通过,2003年半年度本公司不进行利润分配,也不进行资本公积金转增股本。
    三、重大诉讼、仲裁事项
    报告期内,公司未发生重大诉讼、仲裁事项。
    四、重大资产收购、出售及资产重组事项
    报告期内,公司未发生重大资产收购、出售及资产重组事项。
    五、重大关联交易
    报告期内因债权、债务往来及担保发生的关联交易
    1、本公司报告期内向海南亚龙湾海底世界旅游有限公司计收利息594,000.00元,向四川马边寰岛实业有限公司计收利息879,120.00元,上述利息的计收标准为1.98%(年);
    2、2003年4月18日,本公司为子公司天津市绿源生态能源有限公司银行借款25,000,000.00元(期限为2003年4月18日至2004年4月17日)提供了担保;
    3、2003年6月30日,本公司为子公司天津市绿源生态能源有限公司银行借款50,000,000.00元(期限为2003年6月30日至2004年6月29日)提供了担保。
    六、重大合同及履行情况
    1、报告期内,本公司未发生发生托管、承包、租赁其他公司资产或其他公司托管、承包、租赁本公司资产的事项。
    2、担保事项
担保对象                          担保金额                                  
                      发生日期                担保类型             担保期
名称                              (万元)                                  
天津美通药           2002年3月                            2002年3月19日-
                                      3000    连带责任                      
业有限公司                19日                              2003年3月18日
天津市绿源          
                     2002年9月                            2002年9月30日-
生态能源有                            2200    连带责任                      
                          30日                              2003年9月21日
限公司              
天津市绿源                                                 2002年10月24日
                      2002年10
生态能源有                            1500    连带责任     -2003年10月24   
                        月24日
限公司                                                                 日
天津市绿源          
                      2002年12                             2002年12月10日
生态能源有                            4000    连带责任                      
                        月10日                            -2003年12月9日
限公司              
天津美通药           2003年3月                            2003年3月29日-
                                      3000    连带责任                      
业有限公司                31日                              2004年3月30日   
天津市绿源                                                                  
                     2003年4月                            2003年4月18日-   
生态能源有                            2500    连带责任                      
                          18日                              2004年4月17日   
限公司                                                                      
天津市绿源                                                                  
                     2003年6月                            2003年6月30日-   
生态能源有                            5000    连带责任                      
                          30日                              2004年6月29日
限公司   
担保发生额合计                               21200万元
担保余额合计                                 18200万元
其中:关联担保余额合计                       15200万元

担保对象              是否履    是否为关     
名称                  行完毕    联方担保     
天津美通药                                   
                          是          否     
业有限公司                                   
天津市绿源                                   
生态能源有                否          是     
限公司                                       
天津市绿源                                   
生态能源有                否          是     
限公司                                       
天津市绿源                                   
生态能源有                否          是     
限公司                                       
天津美通药                                   
                          否          否     
业有限公司                                   
天津市绿源                                   
生态能源有                否          是     
限公司                                       
天津市绿源                                   
生态能源有                否          是     
限公司              
担保发生额合计      
担保余额合计        
其中:关联担保余额合计
    3、报告期内公司未委托他人进行现金资产管理。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    七、报告期内,公司或持有公司5%以上(含5%)的股东没有发生或以前期间发生但延续到报告期内对公司经营成果、财务状况可能发生重要影响的承诺事项。                                                                                                                                                                                                                                                                                                                                                                                     
    八、其他重大事项                                                                                                                                                                                                                   
    报告期内公司、公司董事会及董事没有受中国证监会稽查、中国证监会行政处罚、通报批评、被其他行政管理部门处罚及证券交易所公开谴责的情况。公司董事、管理层有关人员没有被采取司法强制措施的情况。                                                                                                                                                                                                                                                                                                                                     
    第六节财务报告                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
    (未经审计)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
    一、财务报表(附后)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
    二、会计报表附注                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
    附注1:公司简介                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    海南寰岛实业股份有限公司(以下简称本公司)原系由中国寰岛(集团)公司、中国银行海口信托咨询公司和交通银行海南分行等单位共同发起,以定向募集方式设立的股份有限公司。1997年1月,经中国证监会批准发行社会公众股3100万股。经历次送、配股后,现股本总额为25,818万元。2001年5月21日,中国寰岛(集团)公司将其持有本公司7,094.72万股法人股转让给天津燕宇置业有限公司后,天津燕宇置业有限公司持本公司有27.48%股份并成为本公司第一大股东,中国寰岛(集团)公司持有本公司3.10%的股份。                                                    
    本公司于2002年4月15日由海南省工商行政管理局变更注册登记,注册号:(琼企)4600001000737,法定代表人:张燕谨,地址:海口市人民大道25号,主营旅游业的开发、经营,高科技开发,娱乐及餐饮业,工程承包,运输业,食品饮料的开发、生产及销售,房地产开发与经营(二级),商业贸易,建材、旅游工艺品、普通机械的批发、零售、代购代销、技术服务;农业种植;水产、畜牧养殖、农副产品、饲料、原料添加剂的生产、加工、销售;农牧业的技术服务、咨询及生产基地建设等。                                                                         
    附注2:主要会计政策、会计估计和合并会计报表的编制方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
    2.1会计制度                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    本公司执行《企业会计准则》和《企业会计制度》及其补充规定。                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
    2.2会计年度                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    自公历1月1日起至12月31日止为一个会计年度。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
    2.3记账本位币                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
    以人民币为记账本位币。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
    2.4记账基础和计价原则                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
    以权责发生制为记账基础,以历史成本为计价原则。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
    2.5外币业务核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
    本公司发生外币业务时,以业务发生时中国人民银行公布的外汇市场汇价(中间价)折算为人民币记账。期末对外币的账户按期末市场汇价(中间价)进行调整,其差额按现行会计制度的有关规定分别计入固定资产购建成本和当期损益。                                                                                                                                                                                                                                                                                                               
    2.6现金等价物的确定标准                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
    本公司现金等价物是指持有的期限短(不超过3个月)、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。                                                                                                                                                                                                                                                                                                                                                                                                                    
    2.7短期投资核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
    (1)短期投资以实际支付的价款计价,但不包括已宣告发放但尚未收到的现金股利或利息。在短期投资持有期间收到的现金股利或利息冲减投资的账面价值(已计入应收项目的现金股利或利息除外)。处置短期投资时,实际收到的价款与其账面价值的差额确认为短期投资损益。                                                                                                                                                                                                                                                                            
    (2)短期投资期末按成本与市价孰低计价,按市价低于成本的差额计提短期投资跌价准备。                                                                                                                                                                                                                                                                                                                                                                                                                                              
    2.8坏账核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    2.8.1本公司坏账确认标准为:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    (1)债务人破产或者死亡,以其破产财产或者遗产清偿后仍无法收回的应收款项;                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    (2)债务人逾期未履行偿债义务,超过三年确实不能收回的应收款项,经董事会批准后作为坏账。                                                                                                                                                                                                                                                                                                                                                                                                                                        
    2.8.2坏账损失的核算方法:采用备抵法核算,依据应收款项的账龄,计提坏账准备,其计提比例如下:                                                                                                                                                                                                                                                                                                                                                                                                                                     
账龄              比例(%)
1年以内                    1
1—2年                     5
2—3年                    10
3年以上                  100
    2.9存货核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
    本公司存货包括库存商品、开发产品、在建开发产品、原材料、低值易耗品等。其中:                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    (1)已完开发产品是指已建成、待出售的物业。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
    (2)在建开发产品是指尚未建成的物业。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
    存货购建按实际成本计价,发出存货按加权平均法计价;存货的盘存制度采用永续盘存制;低值易耗品及包装物在领用时一次摊销。                                                                                                                                                                                                                                                                                                                                                                                                                              
    期末存货按成本与可变现净值孰低计价,若期末存货可变现净值低于存货成本,则按其差额计提存货跌价准备。                                                                                                                                                                                                                                                                                                                                                                                                                                                
    2.10长期投资核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
    (1)长期股权投资                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
    ①本公司长期股权投资按投资时实际支付的价款记账。对其他单位的投资占被投资单位有表决权资本总额20%以下采用成本法核算;对其他单位投资占被投资单位有表决权资本总额20%或20%以上,或虽投资不足20%,但有重大影响的,采用权益法核算;投资占被投资单位有表决权资本总额50%以上的,按权益法核算并合并会计报表。                                                                                                                                                                                                                                               
    ②采用成本法核算的公司,在被投资单位宣告发放现金股利时,计入投资收益;采用权益法核算的公司,于中期期末或年度终了,按分享或分担的被投资单位实现的净利润或净亏损的份额,计入投资损益。                                                                                                                                                                                                                                                                                                                                                              
    ③本公司对外长期股权投资时的取得成本与被投资单位所有者权益中所占份额之间的差额,计入股权投资差额,股权投资差额的摊销期限,合同规定了投资期限的,按投资期限摊销;合同没有规定投资期限的,借方差额按不超过10年的期限摊销,贷方差额按不低于10年的期限摊销。                                                                                                                                                                                                                                                                                          
    (2)长期债权投资                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
    ①按实际支付的价款扣除支付的税金,手续费等各项附加费用及自发行日起至购入债券日止的应计利息后的余额计价。                                                                                                                                                                                                                                                                                                                                                                                                                                          
    ②长期债权投资按期计算应收利息,扣除债券投资溢价或折价摊销后的金额确认为当期投资收益。                                                                                                                                                                                                                                                                                                                                                                                                                                                            
    ③长期债权投资的溢价或折价在债券购入后至到期前的期间内于确认相关债券利息收入时采用直线法摊销。                                                                                                                                                                                                                                                                                                                                                                                                                                                    
    (3)长期投资减值准备计提方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
    中期期末或年度终了,对长期投资逐项检查,如果由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于长期投资的账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,则将可收回金额低于长期投资账面价值的差额,按单个长期投资项目计提长期投资减值准备。                                                                                                                                                                                                                                                                            
    2.11固定资产计价和折旧方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
    (1)固定资产标准为:使用年限在一年以上的房屋建筑物、机器、运输工具以及其他与生产、经营有关的设备、器具、工具等;不属于生产、经营主要设备的物品,若单位价值在2000元以上,并且使用年限超过2年的,也作为固定资产。                                                                                                                                                                                                                                                                                                                                  
    (2)固定资产计价:固定资产按实际购建成本或经评估确认价值入账。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
    (3)固定资产折旧:按各类固定资产原值和估计经济使用年限扣除预计残值后采用直线法计提。                                                                                                                                                                                                                                                                                                                                                                                                                                                             
    各类固定资产估计经济使用年限、预计残值率及折旧率如下:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
类别                   预计残值率(%)    使用年限(年)    年折旧率(%)
房屋及建筑物                         4           10-40       2.4-9.6
交通工具                             4             5-9    10.70-19.20
机器设备                             4            5-15     6.40-19.20
办公设备                             4             5-8    12.00-19.20
其他设备                             4             5-8    12.00-19.20
    (3)固定资产减值准备的计提方法:年末对固定资产逐项进行检查,由于市价持续下跌或技术陈旧、毁损、长期闲置等原因导致其可收回金额低于账面价值的,按可收回金额低于其账面价值的差额计提固定资产减值准备。                                                                                                                                                                                                                                                                                                                                                                                                       
    2.12在建工程核算方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    (1)在建工程系指各项固定资产购建、扩建、安装工程所发生的实际支出;与购建固定资产有关的借款费用在固定资产尚未达到预定可使用状态之前计入工程成本。在建工程自达到预定可使用状时转入固定资产,并按规定计提折旧。                                                                                                                                                                                                                                                                                                                                                                                             
    (2)在建工程减值准备计提方法:年末对在建工程进行逐项检查,如果存在下列一项或若干项情况,则计提在建工程减值准备:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
    ①长期停建并且预计在未来3年内不会重新开工的在建工程;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
    ②所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    ③其他足以证明在建工程已经发生减值的情形。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    2.13借款费用资本化的确认原则                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
    因专门借款而发生的借款费用在同时具备资产支出已经发生、借款费用已经发生和为使资产达到预定可使用状态所必要的购建活动已经开始等三个条件下,于发生时予以资本化。其他借款费用于发生当期确认为费用。                                                                                                                                                                                                                                                                                                                                                                                                            
    若固定资产的购建活动发生非正常中断,并且中断时间连续超过3个月,则暂停其借款费用资本化,将其确认为当期费用,直至购建活动重新开始。当购建固定资产达到预定可使用状态时,停止其借款费用资本化,以后发生的借款费用于发生时确认为费用。                                                                                                                                                                                                                                                                                                                                                                         
    2.14无形资产计价和摊销方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    (1)按实际支付的价款或经评估确认的价值入账,按受益年限平均摊销。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
    (2)无形资产减值准备的确认标准、计提方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
    期末对无形资产逐项进行检查,如果某项无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;或无形资产的市价在当期大幅下降,在剩余摊销年限内预期不会恢复;或无形资产已超过法律保护期限,但仍然具有部分使用价值及其他足以证明某项无形资产实质上已发生了减值的情形,则将其可收回金额低于账面价值的差额,按单个无形资产项目计提无形资产减值准备。                                                                                                                                                                                                                                      
    2.15长期待摊费用及其摊销方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
    开办费自开始生产经营的当月起,一次计入开始生产经营当月的损益;其余长期待摊费用在费用项目的受益期限内平均摊销。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
    2.16收入确认原则                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
    (1)销售商品收入,在下列条件均能满足时予以确认:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
    A、已将商品所有权上的主要风险和报酬转移给购货方;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
    B、公司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控制;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
    C、与交易相关的经济利益能够流入公司;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
    D、相关的收入和成本能够可靠地计量。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
    (2)提供劳务收入,按下列原则予以确认:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
    A、在同一会计年度内开始并完成的劳务,则在劳务已完成,与提供劳务相关的经济利益能够流入公司,相关的收入和成本能够可靠计量时确认收入。                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
    B、如劳务的开始和完成分属不同的会计年度,则在下列情况均能满足时在资产负债表日按完工百分比法确认相关的劳务收入:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
    ①劳务总收入和总成本能够可靠地计量;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    ②与交易相关的经济利益能够流入企业;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    ③劳务的完成程度能够可靠地确定;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
    上述条件不能同时满足时,已发生的成本预期可以补偿,按已发生预期可以补偿的成本金额确认为劳务收入,已发生成本不能得到补偿,则不确认收入,将已发生的成本确认为当期费用。                                                                                                                                                                                                                                                                                                                                                                                                                                      
    (3)资产(资金)使用费收入                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
    资产(资金)使用费收入在下列条件均能满足时确认:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
    ①与交易相关的经济利益能够流入企业;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
    ②收入的金额能够可靠地计量。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
    2.17所得税的会计处理方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
    本公司所得税的会计处理方法采用应付税款法。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
    2.18合并会计报表编制方法                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
    合并会计报表的范围包括母公司和持股50%以上的附属子公司。合并会计报表以母公司及纳入合并范围的子公司的会计报表和其他有关会计资料为依据,按照财政部《合并会计报表暂行规定》编制而成。合并时,本公司内部的投资、往来、购销业务及其他重大交易和未分配利润等已相互抵销。                                                                                                                                                                                                                                                                                                                                         
    附注3、税项
税种                                     税率                  计税依据
增值税                                4%、17%              应纳税收入额
营业税                                     5%              应纳税营业额
城建税                                     7%    应交营业税额和增值税额
教育费附加                                 3%    应交营业税额和增值税额
企业所得税                           15%、33%              应纳税所得额
    附注4:控股子公司及合营企业
    4.1控股子公司及合营企业基本情况
公司名称                     注册地址    经营范围      注册资本   
启东市新德创水产           启东市寅阳
                                         水产养殖       200万元   
养殖有限公司                 镇连兴港
                           天津市西青
天津市绿源生态能                         燃料乙醇
                           区辛口镇工                23,179万元   
源有限公司                               等的生产
                               业园区

                                              持股
公司名称                    本公司投资额          
                                             比例%
启东市新德创水产                                  
                                 180万元        90
养殖有限公司                                      
天津市绿源生态能                                  
                              21,179万元    91.372
源有限公司                
    4.2购买及转让控股子公司及合营企业股权
    2002年12月16日,本公司与中国寰岛(集团)公司签订股份转让协议,将本公司持有的北海富丽华大酒店有限公司62.5%的股权按2002年9月30日(协议转让基准日)账面价值作价转让给中国寰岛(集团)公司,股权价款计人民币33,104,080.70元,中国寰岛(集团)公司分两期支付,2002年12月31日前支付17,000,000.00元,2003年5月31前支付16,104,080.70元。2002年12月17日,本公司已收到第一期股权款17,000,000.00元。2003年4月25日,本公司收到股权转让余款16,104,080.70元。
    4.3会计报表合并范围的变更
    本公司会计报表合并范围为:本公司本部、启东市新德创水产养殖有限公司及天津市绿源生态能源有限公司。因上年末公司转让了所持北海富丽华大酒店有限公司62.5%的股权,本报告期会计报表的合并范围不再包括北海富丽华大酒店有限公司。
    附注5:合并会计报表主要项目注释
    5.1货币资金
                                期末数                            
项目             币种
                                  原币    汇率         折人民币   
现金           人民币       186,989.66               186,989.66   
银行存款       人民币    70,084,611.79            70,084,611.79   
                 美元
                 港币
合计                     70,271,601.45            70,271,601.45   

                          年初数                         
项目                                                     
                            原币    汇率         折人民币
现金                   95,696.95                95,696.95
银行存款           21,645,657.31            21,645,657.31
合计               21,741,354.26            21,741,354.26
    期末数比年初数增加223.22%主要系控股子公司天津市绿源生态能源有限公司新增借款所致。
    5.2应收利息
单位名称                                 性质及内容                期末数    
四川马边寰岛实业有限公司               债权投资利息          1,367,520.00    
海南亚龙湾海底世界旅游有限公司         债权投资利息            924,000.00    
合计                                                         2,291,520.00    

单位名称                                            年初数
四川马边寰岛实业有限公司                        488,400.00
海南亚龙湾海底世界旅游有限公司                  330,000.00
合计                                            818,400.00
    5.3应收账款
    ⑴账龄分析及百分比
                      期末数                                  年初数
账龄          
                        金额     比例%      坏账准备            金额  
一年以内       33,881,324.00    100.00    460,647.00    9,053,700.00  
一至二年      
二至三年      
三年以上      
合计           33,881,324.00    100.00    460,647.00    9,053,700.00  
    
                                                  年初数
账龄                   
                          比例%     坏账准备
一年以内                 100.00    90,537.00
一至二年                                    
二至三年                                    
三年以上                                    
合计                     100.00    90,537.00
    (2)期末欠款金额较大的单位情况
单位名称                                欠款金额      占应收账款比例(%)
启东市兴都水产品有限公司           30,302,700.00                  89.44
辽宁阜新新宝康种养基地              3,328,624.00                   9.82
辽宁锦州市富源寒羊养殖场              250,000.00                   0.74
合计                               33,881,324.00                 100.00
    (3)应收账款中无应收持有本公司5%(含5%)以上股份的股东款项。
    (4)期末数比年初数增加274.23%主要系本报告期应收未收货款增加所致。
    5.4其他应收款
    ⑴账龄分析及百分比
                     期末数                              
账龄        
                        金额     比例%        坏账准备   
一年以内       77,869,241.73     99.94      556,202.10   
一至二年           38,019.95      0.05      600,401.00   
二至三年    
三年以上            5,000.00      0.01        5,000.00   
合计           77,912,261.68    100.00    1,161,603.10   

                       年初数                           
账龄                                                    
                        金额      比例%       坏账准备  
一年以内        55,620,208.39      82.24      556,202.10
一至二年        12,008,019.95      17.75      600,401.00
二至三年                                                
三年以上             5,000.00       0.01        5,000.00
合计            67,633,228.34     100.00    1,161,603.10
    (2)期末欠款金额较大的单位情况
单位名称                                    欠款金额    欠款原因    
天津市博实投资有限公司                 41,150,604.23      往来款    
天津市庆德高科技投资有限公司           16,423,612.63      往来款    
启东市兴都咨询有限公司                  5,705,000.00      往来款    
天津市中天实业有限公司                  5,000,000.00      往来款    
天津市方基房地产有限公司                3,000,000.00      往来款    
合计                                   71,279,216.86                

单位名称                                占其他应收款比例(%)
天津市博实投资有限公司                                52.82
天津市庆德高科技投资有限公司                          21.08
启东市兴都咨询有限公司                                 7.32
天津市中天实业有限公司                                 6.42
天津市方基房地产有限公司                               3.85
合计                                                  91.49
    (3)其他应收款中无应收持有本公司5%(含5%)以上股份的股东款项。
    5.5预付账款
    (1)帐龄分析及百分比
                          期末数                     年初数
账龄分析        
                            金额     比例%          金额     比例%
一年以内           18,379,445.44    100.00    217,538.00    100.00
一至二年        
二至三年        
三年以上        
合计               18,379,445.44    100.00    217,538.00    100.00
    (2)期末欠款金额较大的单位情况
天津市中敖食品有限公司              18,000,000.00                  97.94
杨柳青农场                             376,907.44                   2.05
合计                                18,376,907.44                  99.99
    (3)预付账款中无应收持有本公司5%(含5%)以上股份的股东款项。
    (4)期末数比年初数增加较大,主要系新增预付天津市中敖食品有限公司购粮款所致。
    5.6存货
                     期末数                            年初数
项目        
                       金额    跌价准备                  金额    跌价准备
原材料           565,091.29                        693,215.56
库存商品     122,486,635.00                    141,486,135.00
低值易耗品       348,940.43
开发成本      31,013,546.28                     31,013,546.28
在产品        15,473,486.87                     14,308,530.00
合计         169,887,699.87                    187,501,426.84
    5.7长期投资
                            年初数          
项目                                                 本期增加    本期减少
                              金额     减值准备                          
长期股权投资         15,729,538.69    12,600.00    369,028.31            
长期债权投资        148,800,000.00                                       
合计                164,529,538.69    12,600.00    369,028.31            

                                          期末数
项目                                                  
                                     金额     减值准备
长期股权投资                16,098,567.00    12,600.00
长期债权投资               148,800,000.00             
合计                       164,898,567.00    12,600.00
    (1)其他股权投资
                       投资                     占被投资单位注册   
被投资单位名称                      投资金额                       
                       期限                        资本投资比例%   
海南亚龙湾海底世     
                       长期     4,000,000.00                  40   
界旅游有限公司       
四川马边寰岛实业     
                       长期     9,250,000.00                  37   
有限公司             
其他法人股             长期        12,600.00                       
合计                           13,262,600.00                       

                        本期权益                                     
被投资单位名称                      累计权益增减额             合计  
                          增减额                                     
海南亚龙湾海底世                                                     
                      124,070.79      4,503,286.34     8,503,286.34  
界旅游有限公司                                                       
四川马边寰岛实业                                                     
                      244,957.52     -1,667,319.34     7,582,680.66  
有限公司                                                             
其他法人股                                                12,600.00  
合计                  369,028.31      2,835,967.00    16,098,567.00  

被投资单位名称                     减值准备
海南亚龙湾海底世                           
界旅游有限公司                             
四川马边寰岛实业                           
有限公司                                   
其他法人股                        12,600.00
合计                              12,600.00
    (2)长期债权投资
投资单位                              本金    年限    年利率%      到期日   
海南亚龙湾海底世界      
                             60,000,000.00               1.98      2007年   
旅游有限公司            
四川马边寰岛实业有           88,800,000.00               1.98      2005年   
限公司                                                           至2007年
合计                        148,800,000.00                                  

投资单位                  年初应收利息      本期利息期      末应收利息
海南亚龙湾海底世界                                                    
                            330,000.00      594,000.00      924,000.00
旅游有限公司                                                          
四川马边寰岛实业有          488,400.00      879,120.00    1,367,520.00
限公司                                                                
合计                        818,400.00    1,473,120.00    2,291,520.00
    5.8固定资产及累计折旧
类别                 年初余额        本期增加    本期减少        期末余额
(1)固定资产原值  
房屋及建筑物     1,084,659.00                                1,084,659.00
交通工具           179,588.67      756,800.00                  936,388.67
机器设备           246,777.00    4,973,604.65                5,220,381.65
办公设备            81,364.00                                   81,364.00
畜牧类           3,522,965.00                                3,522,965.00
其他设备           117,540.00      135,548.00                  253,088.00
合计             5,232,893.67    5,865,952.65               11,098,846.32
(2)累计折旧                                                              
房屋及建筑物        51,914.54      157,472.76                  209,387.30
交通工具             9,607.99        9,607.98                   19,215.97
机器设备            11,187.93       11,092.44                   22,280.37
办公设备             3,951.92          835.20                    4,787.12
畜牧类             538,232.53      142,102.30                  680,334.83
其他设备             1,868.90       23,104.15                   24,973.05
合计               616,763.81      344,214.83                  960,978.64
(3)固定资产净值  4,616,129.86    5,521,737.82               10,137,867.68
固定资产减值准备
(4)固定资产净额  4,616,129.86    5,521,737.82               10,137,867.68
    固定资产净额期末   数比年初数     增加119.62%,主要    系控股子公    司天津市绿源     生态能源有限公司
新增固定资产所致。
    5.9在建工程
项目               年初数     本期增加本     期转入固定资产数   其他减少     
洒精车间       84,687,116.52  18,844,693.37                                  
营销部门        7,734,508.15     508,060.00                                  
综合车间       17,507,636.82   3,033,712.40                                  
管理部门       41,068,160.14     105,300.00                                  
锅炉车间       23,447,659.58     120,000.00                                  
二氧化碳车间   21,686,007.20  21,686,007.20                                  
合计          196,131,088.41  22,611,765.77                                  

项目                     期末数      
洒精车间               103,531,809.89
营销部门                 8,242,568.15
综合车间                20,541,349.22
管理部门                41,173,460.14
锅炉车间                23,567,659.58
二氧化碳车间                         
合计                   218,742,854.18
    注:1、期末在建工程无利息资本化金额。
    2、在建工程期末数比年初数增加,主要系本公司子公司天津市绿源生态能源有限公司因改良固定资产转入所致。
    5.10无形资产
种类                         原始金额            年初数    本期增加    
土地使用权             218,502,659.00    214,450,235.73                
无形资产减值准备                           1,287,789.77                
无形资产净额           218,502,659.00    213,162,445.96
                                                                       
                                                                   剩余摊 
种类                本期转出       本期摊销          期末余额             
                                                                   销年限 
土地使用权                     1,346,427.52    213,103,808.21    30—48年 
无形资产减值准备                                 1,287,789.77             
无形资产净额                                                              
                               1,346,427.52    211,816,018.44             
    5.11长期待摊费用
项目            年初数    本年增加    本年减少                     期末数
开办费    5,686,052.36                                       5,686,052.36
    注:长期待摊费用系本公司子公司天津市绿源生态能源有限公司筹建期间的开办费。
    5.12短期借款
借款类别                   期末数            年初数
担保借款           233,915,784.2.    172,203,646.00
抵押借款            22,000,000.00     15,000,000.00
合计               255,915,784.2.    187,203,646.00
    注: 1、抵押借款由天津燕宇置业有限公司以商品房提供抵押(详见附注7.5.2);
    2、期末数较年初数增加36.70%,系天津市绿源生态能源有限公司新增借款所致。
    5.13应付账款
    期末余额953,177.18元,无应付持有本公司5%(含5%)以上股份的股东单位款项。
    5.14应交税金
税种                   期末数          年初数
增值税             -44,618.77
营业税          
农林特产税         475,000.00      430,000.00
城建税          
企业所得税       9,372,756.99    9,486,500.89
个人所得税             350.00          350.00
合计             9,803,488.22    9,916,850.89
    5.15其他应付款
    期末余额56,783,453.25元,其中应付持有本公司5%(含5%)以上股份的股东天津燕宇置业有限公司4,383,260.42元。
    5.16预提费用
项目                    期末数           年初数    期末结存的原因
利息             18,416,490.26    21,346,114.91          应付未付
租赁费              200.000.00       200,000.00          应付未付
其他            
合计             18,616,490.26    21,546,114.91
    5.17股本
                                              本次变动增减(+,-)       
项目                                年初数
                                           发行    配股    送股    其他  
一、尚未流通股份           
1、发起人股份               104,960,000.00                               
其中:国家拥有股份            8,000,000.00                               
境内法人持有股份             96,960,000.00                               
外资法人持有股份           
其他                       
2、募集法人股                23,040,000.00                               
3、内部职工股              
4、其他                    
尚未流通股份合计            128,000,000.00                               
二、已流通股份             
1、境内上市的人民币普通股   130,180,000.00                               
2、境内上市的外资股        
3、境外上市的外资股        
4、其他                    
已流通股份合计              130,180,000.00                               
三、股份总数                258,180,000.00                               

                                                 年末数     
项目                                                        
                                      小计                  
一、尚未流通股份                                            
1、发起人股份                                 104,960,000.00
其中:国家拥有股份                              8,000,000.00
境内法人持有股份                               96,960,000.00
外资法人持有股份                                            
其他                                                        
2、募集法人股                                  23,040,000.00
3、内部职工股                                               
4、其他                                                     
尚未流通股份合计                              128,000,000.00
二、已流通股份                                              
1、境内上市的人民币普通股                     130,180,000.00
2、境内上市的外资股                                         
3、境外上市的外资股                                         
4、其他                                                     
已流通股份合计                                130,180,000.00
三、股份总数                                  258,180,000.00
    5.18资本公积
项目                     年初数    本期增加    本期减少            期末数
股本溢价         207,506,580.36                            207,506,580.36
接收捐赠实物资产 
住房周转金转入   
资产评估增值       7,169,063.48                              7,169,063.48
关联交易差价       6,082,258.12                              6,082,258.12
合计             220,757,901.96                            220,757,901.96
    5.19盈余公积
项目                      年初数    本期增加    本期减少           期末数
法定盈余公积金     21,455,469.55                            21,455,469.55
公益金             15,749,068.69                            15,749,068.69
任意盈余公积金      3,320,723.49                             3,320,723.49
合计               40,525,261.73                            40,525,261.73
    5.20未分配利润
项目                                   金额
期初余额                      98,610,186.22
加:本期转入数                   698,477.11
盈余公积金转入数            
减:本期减少数              
其中:(1)分配股利         
(2)提取法定公积金         
(3)提取公益金             
(4)任意公积金             
期末余额                      99,308,663.33
    5.21主营业务收入、主营业务成本
                                    分部报表
             主营业务收入                  主营业务成本
项目       
               本年累计数    上年同期数       本年累计数       上年同期数
业务分部   
水产养殖业  22,100,000.00 19,194,000.00    18,999,500.00    13,358,110.00
农业                       4,648,055.20                      1,847,222.55
畜牧业       5,955,695.00  2,939,096.50     3,098,608.42     1,753,161.18
酒店服务业                 6,401,505.99                      1,294,096.23
摊销       
合计        28,055,695.00 33,182,657.69    22,098,108.42    18,252,589.96
地区分部   
日本地区    22,100,000.00 19,194,000.00    18,999,500.00    13,358,110.00
内蒙古地区   1,499,695.00  3,003,906.60       780,256.13     1,317,534.57
             4,456,000.00  4,583,245.10     2,318,352.29     2,282,849.16
东北地区   
北海地区                   6,401,505.99                      1,294,096.23
抵销       
            28,055,695.00 33,182,657.69    22,098,108.42    18,252,589.96
合计       
    5.22主营业务税金及附加
项目                 本年累计数    上年同期数
营业税                             310,566.80
农林特产税            45,000.00     75,000.00
合计                  45,000.00    385,566.80
    5.23其他业务利润
                   本年累计数                上年同期数
项目            
                         收入    成本      收入    成本
材料销售                                 495.00
合计                                     495.00
    5.24财务费用
项目                     本年累计数      上年同期数
利息支出               2,784,706.62    4,574,449.97
减:利息收入                 394.43      482,262.81
汇兑损失             
减:汇兑收益         
手续费                       120.46       19,925.22
合计                   2,784,432.65    4,112,112.38
    本年累计数较上年同期数减少32.29%,主要系本报告期合并报表范围减少了北海富丽华大酒店有限公司所致。
    5.25投资收益
项目                             本年累计数      上年同期数
股权投资收益                     369,028.31    1,808,140.79
债权投资收益                   1,473,120.00    4,910,400.00
股票投资收益                
减:股权投资差额摊销                             260,854.52
合计                           1,842,148.31    6,457,686.27
    本年累计数较上年同期数减少71.15%,主要系因调低利率导致债权投资收益减少及因受“非典”影响股权投资收益大幅下降所致。
    5.26营业外收入
项目                 本年累计数                           上年同期数
赔偿收入                                                       3,483.10
其他                                                           3,653.00
合计                                                           7,136.10
    5.27营业外支出
项目                      本年累计数                           上年同期数
处理固定资产损失                                                   359.06
非常损失                                                         1,254.16
合计                                                             1,613.22
    5.28收到的其他与经营活动有关的现金32,682,458.06元,其中:
项目                                                            金额
收到海南海景珍珠景花园建设经营有限公司公司往来款        3,846,523.53
收到天津方基房地产有限公司往来款                          994,500.00
收到寰岛南方实业发展有限公司往来款                      6,121,318.64
收到中国寰岛集团公司往来款                             10,000,000.00
    5.29支付的其他与经营活动有关的现金44,398,892.71元,其中:
项目                                            金额
支付天津市博实投资有限公司往来款       41,150,604.23
支付的管理费用                            965,180.89
    附注6:母公司会计报表主要项目注释
    6.1应收账款
    (1)账龄分析及百分比
账龄                         期末数                                        
                               金额      比例%         坏账准备            
1年以内           38,096,989.00   1      00.00       154,657.60            
1-2年                                                27,405.25            
2-3年           
3年以上          
合计                  38,096,989.00     100.00       182,062.85            

账龄                        年初数                                
                              金额         比例%          坏账准备
1年以内              15,465,760.00         96.58        154,657.60
1-2年                  548,105.00          3.42         27,405.25
2-3年                                                            
3年以上                                                           
合计                 16,013,865.00        100.00        182,062.85
    (2)期末欠款金额较大单位情况
单位名称                                 欠款金额         占应收账款比例%
启东市新德创水产养殖有限公司        34,513,365.00                   90.59
辽宁阜新新宝康种养基地               3,328,624.00                    8.74
合计                                37,841,989.00                   99.33
    (3)应收账款中无应收持有本公司5%(含5%)以上股份的股东款项。
    (4)期末数比年初数增加137.90%,主要系本期应收未收货款增加所致。
    6.2其他应收款
    (1)账龄分析及百分比
                          期末数                                   年初数
账龄             
                            金额     比例%      坏账准备             金额
一年以内          41,895,558.71     99.99    316,875.40    31,687,538.76
一至二年                                      500,401.00    10,008,019.95
二至三年         
三年以上                5,000.00      0.01      5,000.00         5,000.00
合计               41,900,558.71    100.00    822,276.40    41,700,558.71

账龄                                             
                            比例%        坏账准备
一年以内                    75.99      316,875.40
一至二年                    24.00      500,401.00
二至三年                                         
三年以上                     0.01        5,000.00
合计                       100.00      822,276.40
    (2)期末欠款金额较大单位情况:
单位名称                      欠款金额    欠款原因    占其他应收款比例(%)
天津市博实投资有限公司   41,150,604.23      往来款                  98.21
合计                     41,150,604.23                              98.21
    6.3长期投资
                          年初数                                 期末数
项目                                                 本年增加    本年减少
                            金额     减值准备                            
长期股权投资      236,827,451.14    12,600.00    1,453,171.69            
长期债权投资      148,800,000.00                                         
合计              385,627,451.14    12,600.00    1,453,171.69            

项目                                              
                                 金额     减值准备
长期股权投资           238,280,622.83    12,600.00
长期债权投资           148,800,000.00             
合计                   387,080,622.83    12,600.00
    (1)其他股权投资
                                                  占被投                 
                                                  资单位
                          投资                                  本期权益 
被投资单位名称                        投资金额    注册资                 
                          期限                                    增减额 
                                                  本投资
                                                   比例%
启东市新德创水产       
                          长期    1,800,000.00        90    1,084,143.38 
养殖有限公司           
海南亚龙湾海底世       
                          长期    4,000,000.00        40      124,070.79 
界旅游有限公司         
四川马边寰岛实业       
                          长期    9,250,000.00        37      244,957.52 
有限公司               
天津绿源生态能源       
                          长期  211,791,158.80    91.372                 
有限公司               
其他法人股                           12,600.00                           
合计                            226,853,758.80              1,453,171.69 

                                         投资差价             
被投资单位名称         累计权益增减额                投资转让 
                                             摊销             
启东市新德创水产                                              
                         8,590,897.03                         
养殖有限公司                                                  
海南亚龙湾海底世                                              
                         4,503,286.34                         
界旅游有限公司                                                
四川马边寰岛实业                                              
                        -1,667,319.34                         
有限公司                                                      
天津绿源生态能源                                              
有限公司                                                      
其他法人股                                                    
合计                    11,426,864.03                         
                    
                                              其中减值   
被投资单位名称                       合计                
                                                  准备   
启东市新德创水产                                         
                            10,390,897.03                
养殖有限公司                                             
海南亚龙湾海底世                                         
                             8,503,286.34                
界旅游有限公司                                           
四川马边寰岛实业                                         
                             7,582,680.66                
有限公司                                                 
天津绿源生态能源                                         
                           211,791,158.80                
有限公司                                                 
其他法人股                      12,600.00    12,600.00   
合计                       238,280,622.83    12,600.00   
    (2)其他债权投资
借款单位                              本金    年限    年利率%    到期日    
海南亚龙湾海底世界         
                             60,000,000.00               1.98        2007  
旅游有限公司               
四川马边寰岛实业有         
                             88,800,000.00               1.98        2005  
限公司                     
合计                        148,800,000.00                                 

借款单位           年初应收利息      本期利息    期末应收利息    减值准备      
海南亚龙湾海底世界                                                             
                     330,000.00    594,000.00      924,000.00                  
旅游有限公司                                                                   
四川马边寰岛实业有                                                             
                     488,400.00    879,120.00    1,367,520.00                  
限公司                                                                         
合计                 818,400.00  1,473,120.00    2,291,520.00                  
    6.4投资收益
项目                             本年累计数      上年同期数
股权投资收益                   1,453,171.69    2,688,861.15
债权投资收益                   1,473,120.00    4,910,400.00
减:股权投资差额摊销                             260,854.52
合计                           2,926,291.69    7,338,406.63
    本年累计数较上年同期数减少60.12%,主要系因调低利率导致债权投资收益减少及因受“非典”影响股权投资收益大幅下降所致。
    附注7:关联方关系及其交易
    7.1、存在控制关系的关联方
企业名称                        注册地址      主营业务与    本企业关系  
天津燕宇置业有限公司              天津市          房地产        母公司  
天津市绿源生态能源有限公司        天津市    燃料乙醇生产        子公司  
启东市新德创水产养殖有限公司      启东市        水产养殖        子公司  

                                      经济性质              
企业名称                                          法定代表人
                                        或类型              
天津燕宇置业有限公司              有限责任公司        张燕瑾
天津市绿源生态能源有限公司        有限责任公司          孟晖
启东市新德创水产养殖有限公司      有限责任公司        李奕美
    7.2、存在控制关系的关联方的注册资本及其变化
企业名称                                      年初数    本年增加数    
天津燕宇置业有限公司                    5,000.00万元                  
天津市绿源生态能源有限公司             23,179.00万元                  
启东市新德创水产养殖有限公司              200.00万元                  

企业名称                             本年减少数           年末数
天津燕宇置业有限公司                                5,000.00万元
天津市绿源生态能源有限公司                         23,179.00万元
启东市新德创水产养殖有限公司                          200.00万元
    7.3、存在控制关系的关联方所持股份或权益及其变化
                                                      年初数    本年增加   
企业名称                             
                                                   金额      %    金额 %   
天津燕宇置业有限公司                      70,947,200.00  27.48             
天津市绿源生态能源有限公司               211,791,158.80 91.372             
启东市新德创水产养殖有限公司               1,800,000.00  90.00             

                                本年减少                     年末数          
企业名称                                                                     
                                  金额 %                 金额        %       
天津燕宇置业有限公司                            70,947,200.00     27.48      
天津市绿源生态能源有限公司                     211,791,158.80    91.372      
启东市新德创水产养殖有限公司                     1,800,000.00     90.00      
    7.4、不存在控制关系的关联方关系
企业名称                             与本企业关系
海南亚龙湾海底世界旅游有限公司           联营企业
四川马边寰岛实业有限公司                 联营企业
启东市燕宇水产品养殖有限公司           同一母公司
    7.5、关联交易
    1、本公司本报告期向海南亚龙湾海底世界旅游有限公司计收利息594,000.00元;向四川马边寰岛实业有限公司计收利息879,120.00元;上述利息的计收标准为1.98%(年)。
    2、关联担保事项
    (1)本公司第一大股东天津燕宇置业有限公司以其拥有的天津市燕宇小区217套面积为15,047.15平方米的商品住宅为本公司之子公司天津市绿源生态能源有限公司银行借款15,000,000.00元(期限为2002年8月2日至2003年8月1日)提供了抵押担保;
    (2)2002年9月30日,本公司为子公司天津市绿源生态能源有限公司银行借款22,000,000.00元(期限为2002年9月30日至2003年9月29日)提供了担保;
    (3)2002年10月24日,本公司为子公司天津市绿源生态能源有限公司银行借款15,000,000.00元(期限为2002年10月24日至2003年10月24日)提供了担保;
    (4)2002年12月10日,本公司为子公司天津市绿源生态能源有限公司银行借款40,000,000.00元(期限为2002年12月10日至2003年12月9日)提供了担保;
    (5)2003年4月18日,本公司为子公司天津市绿源生态能源有限公司银行借款25,000,000.00元(期限为2003年4月18日至2004年4月17日)提供了担保;
    (6)2003年6月30日,本公司为子公司天津市绿源生态能源有限公司银行借款50,000,000.00元(期限为2003年6月30日至2004年6月29日)提供了担保。
    3、2001年10月12日,本公司之子公司启东市新德创水产品养殖有限公司与启东市燕宇水产品养殖有限公司签订《租赁协议》,启东市燕宇水产品养殖有限公司以年租金1,200,000.00元将其文蛤放苗船3艘、巡逻艇2艘、取捕船4艘、运输船3艘及12个暂养池自2001年11月1日至2004年11月1日租赁给启东市新德创水产品养殖有限公司。
    7.6关联方应收应付款项
    (1)应收利息
                                                  金额
企业名称                                
                                         2003年6月30日    2002年12月31日
海南亚龙湾海底世界旅游有限公司              924,000.00        330,000.00
四川马边寰岛实业有限公司                  1,367,520.00        488,400.00
合计                                      2,291,520.00        818,400.00
    (2)其他应收款
                                                金额
企业名称                             
                                       2003年6月30日    2002年12月31日
启东市燕宇水产品养殖有限公司              334,000.00        334,000.00
合计                                      334,000.00        334,000.00
    (3)其他应付款
                                        金额
企业名称                     
                               2003年6月30日    2002年12月31日
天津燕宇置业有限公司            4,383,260.42      3,809,260.42
合计                            4,383,260.42      3,809,260.42
    附注8:或有事项
    8.1  2002年3月18日,本公司与天津美通药业有限公司签订了相互提供贷款担保之《互保协议》。2002年3月31日,本公司为天津美通药业有限公司向上海浦东发展银行天津分行贷款3000万元(其期限为:2002年3月31日至2004年3月30日)提供了担保。天津美通药业有限公司目前经营良好,预计极小可能给本公司造成不利影响。
    8.2  本公司存货——文蛤之载体(连兴沙、启兴沙滩涂)其权属持有人为启东市寅阳镇人民政府,其使用期限至2005年12月止。根据本公司本年文蛤销售情况,预计2005年12月前销售全部文蛤的可能性极小。本公司于2003年4月11日已向启东市人民政府申请续租上述滩涂使用权,但启东市人民政府尚未回复。若启东市人民政府不同意本公司续租,将对本公司2005年后的文蛤存货变现产生重大不利影响。但本公司第一大股东天津燕宇置业有限公司已向本公司承诺,上述滩涂使用权如不能续期,将按2005年底账面价值与市价孰高价格全部收购本公司的文蛤存货。
    附注9:承诺事项
    本公司无应予披露承诺事项。
    附注10:资产负债表日后事项
    本公司无应予披露的资产负债表日后事项。
    附注11:其他重要事项
    11.1 2002年12月16日,本公司与中国寰岛(集团)公司签订股份转让协议,将本公司持有北海富丽华大酒店有限公司62.5%的股权按2002年9月30日(协议转让基准日)账面价值作价转让于中国寰岛(集团)公司,股权价款计人民币33,104,080.70元,中国寰岛(集团)公司分两期支付,2002年12月31日前支付17,000,000.00元,2003年5月31前支付16,104,080.70元。2002年12月17日,本公司收到第一期股权款17,000,000.00元。2003年4月25日,本公司收到股权转让余款16,104,080.70元。此股权转让协议已于2002年12月7日经董事会决议通过,并进行了公告。
    11.2 本公司第一大股东天津燕宇置业有限公司所持有的本公司法人股7,094.72万股已质押给中国建设银行天津分行红桥支行。
    第七节备查文件
    一、载有董事长亲笔签署的半年度报告正本;
    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上公开披露过的所有文件文本;
    四、公司章程文本;
    五、其他有关资料。
    海南寰岛实业股份有限公司
    董事长:张燕瑾
    二○○三年八月十五日
    资产负债表
    会股01表
    编制单位:海南寰岛实业股份有限公司        2003年6月30日  单位:人民币元
                                                            2003年6月30日
资产                                               附注
                                                                     合并
流动资产:
货币资金                                            5.1     70,271,601.45
短期投资
应收票据
应收股利
应收利息                                            5.2      2,291,520.00
应收帐款                                            5.3     33,420,677.00
其他应收款                                          5.4     76,750,658.58
预付帐款                                            5.5     18,379,445.44
应收补贴款
存货                                                5.6    169,887,699.87
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计                                               371,001,602.34
长期投资:
长期股权投资                                        5.7     16,085,967.00
长期债权投资                                        5.7    148,800,000.00
长期投资合计                                               164,885,967.00
其中:合并价差
固定资产:
固定资产原价                                        5.8     11,098,846.32
减:累计折旧                                         5.8        960,978.64
固定资产净值                                                10,137,867.68
减:固定资产减值准备
固定资产净额                                                10,137,867.68
工程物资
在建工程                                            5.9    218,742,854.18
固定资产清理
固定资产合计                                               228,880,721.86
无形资产及其他资产:
无形资产                                           5.10    211,816,018.44
开办费
长期待摊费用                                       5.11      5,686,052.36
其他长期资产
无形资产及其他资产合计                                     217,502,070.80
递延税项:
递延税款借项
资产总计                                                   982,270,362.00

                                                           2003年6月30日
资产
                                                                   母公司
流动资产:
货币资金                                                       181,088.50
短期投资
应收票据
应收股利
应收利息                                                     2,291,520.00
应收帐款                                                    37,914,926.15
其他应收款                                                  41,078,282.31
预付帐款
应收补贴款
存货                                                       155,208,526.92
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计                                               236,674,343.88
长期投资:
长期股权投资                                               238,268,022.83
长期债权投资                                               148,800,000.00
长期投资合计                                               387,068,022.83
其中:合并价差
固定资产:
固定资产原价                                                 4,863,681.00
减:累计折旧                                                    913,316.20
固定资产净值                                                 3,950,364.80
减:固定资产减值准备
固定资产净额                                                 3,950,364.80
工程物资
在建工程
固定资产清理
固定资产合计                                                 3,950,364.80
无形资产及其他资产:
无形资产                                                   127,910,614.44
开办费
长期待摊费用
其他长期资产
无形资产及其他资产合计                                     127,910,614.44
递延税项:
递延税款借项
资产总计                                                   755,603,345.95

                                                           2002年12月31日
资产
                                                                     合并
流动资产:
货币资金                                                    21,741,354.26
短期投资
应收票据
应收股利
应收利息                                                       818,400.00
应收帐款                                                     8,963,163.00
其他应收款                                                  66,471,625.24
预付帐款                                                       217,538.00
应收补贴款
存货                                                       187,501,426.84
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计                                               285,713,507.34
长期投资:
长期股权投资                                                15,716,938.69
长期债权投资                                               148,800,000.00
长期投资合计                                               164,516,938.69
其中:合并价差
固定资产:
固定资产原价                                                 5,232,893.67
减:累计折旧                                                    616,763.81
固定资产净值                                                 4,616,129.86
减:固定资产减值准备
固定资产净额                                                 4,616,129.86
工程物资
在建工程                                                   196,131,088.41
固定资产清理
固定资产合计                                               200,747,218.27
无形资产及其他资产:
无形资产                                                   213,162,445.96
开办费
长期待摊费用                                                 5,686,052.36
其他长期资产
无形资产及其他资产合计                                     218,848,498.32
递延税项:
递延税款借项
资产总计                                                   869,826,162.62

                                                          2002年12月31日
资产
                                                                   母公司
流动资产:
货币资金                                                       179,445.20
短期投资
应收票据
应收股利
应收利息                                                       818,400.00
应收帐款                                                    15,831,802.15
其他应收款                                                  40,878,282.31
预付帐款
应收补贴款
存货                                                       173,192,896.84
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计                                               230,900,826.50
长期投资:
长期股权投资                                               236,814,851.14
长期债权投资                                               148,800,000.00
长期投资合计                                               385,614,851.14
其中:合并价差
固定资产:
固定资产原价                                                 4,863,681.00
减:累计折旧                                                    601,813.50
固定资产净值                                                 4,261,867.50
减:固定资产减值准备
固定资产净额                                                 4,261,867.50
工程物资
在建工程
固定资产清理
固定资产合计                                                 4,261,867.50
无形资产及其他资产:
无形资产                                                   129,257,041.96
开办费
长期待摊费用
其他长期资产
无形资产及其他资产合计                                     129,257,041.96
递延税项:
递延税款借项
资产总计                                                   750,034,587.10
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
    资产负债表(续)
    会股01表
    编制单位:海南寰岛实业股份有限公司        2003年6月30日  单位:人民币元
                                                            2003年6月30日
负债和股东权益                                     附注
                                                                     合并
流动负债:
短期借款                                           5.12    255,915,784.20
应付票据
应付帐款                                           5.13        953,177.18
预收帐款
应付工资
应付福利费                                                     172,760.40
应付股利
应交税金                                           5.14      9,803,488.22
其他应交款                                                      99,996.15
其他应付款                                         5.15     56,783,453.25
预提费用                                           5.16     18,616,490.26
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               342,345,149.66
长期负债:
长期借款
应付债券
长期应付款
专项应付款
其他长期负债
长期负债合计
递延税项:
递延税款贷项
负债合计                                                   361,344,649.66
少数股东权益                                                21,153,385.32
股东权益:
股本                                               5.17    258,180,000.00
减:已归还投资
股本净额                                                   258,180,000.00
资本公积                                           5.18    220,757,901.96
盈余公积                                           5.19     40,525,261.73
其中:法定公益金                                             15,749,068.69
未分配利润                                         5.20     99,308,663.33
外币报表折算差额
股东权益合计                                               618,771,827.02
负债和股东权益总计                                         982,270,362.00

                                                           2003年6月30日
负债和股东权益
                                                                   母公司
流动负债:
短期借款                                                    95,203,646.00
应付票据
应付帐款                                                       918,347.18
预收帐款
应付工资
应付福利费                                                     107,309.00
应付股利
应交税金                                                     4,712,968.22
其他应交款                                                      99,996.15
其他应付款                                                  17,568,824.97
预提费用                                                    18,416,490.26
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               137,027,581.78
长期负债:
长期借款
应付债券
长期应付款
专项应付款
其他长期负债
长期负债合计
递延税项:
递延税款贷项
负债合计                                                   137,027,581.78
少数股东权益
股东权益:
股本                                                       258,180,000.00
减:已归还投资
股本净额                                                   258,180,000.00
资本公积                                                   220,757,901.96
盈余公积                                                    39,399,248.68
其中:法定公益金                                             15,373,731.10
未分配利润                                                 100,238,613.53
外币报表折算差额
股东权益合计                                               618,575,764.17
负债和股东权益总计                                         755,603,345.95

                                                           2002年12月31日
负债和股东权益
                                                                     合并
流动负债:
短期借款                                                   187,203,646.00
应付票据
应付帐款                                                        68,347.18
预收帐款
应付工资
应付福利费                                                     164,628.58
应付股利
应交税金                                                     9,916,850.89
其他应交款                                                      99,996.15
其他应付款                                                  11,720,304.06
预提费用                                                    21,546,114.91
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               230,719,887.77
长期负债:
长期借款
应付债券
长期应付款
专项应付款
其他长期负债
长期负债合计
递延税项:
递延税款贷项
负债合计                                                   230,719,887.77
少数股东权益                                                21,032,924.94
股东权益:
股本                                                       258,180,000.00
减:已归还投资
股本净额                                                   258,180,000.00
资本公积                                                   220,757,901.96
盈余公积                                                    40,525,261.73
其中:法定公益金                                             15,749,068.69
未分配利润                                                  98,610,186.22
外币报表折算差额
股东权益合计                                               618,073,349.91
负债和股东权益总计                                         869,826,162.62

                                                           2002年12月31日
负债和股东权益
                                                                   母公司
流动负债:
短期借款                                                    95,203,646.00
应付票据
应付帐款                                                        68,347.18
预收帐款
应付工资
应付福利费                                                     112,281.18
应付股利
应交税金                                                     5,508,997.76
其他应交款                                                      99,996.15
其他应付款                                                   9,911,136.86
预提费用                                                    21,252,894.91
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               132,157,300.04
长期负债:
长期借款
应付债券
长期应付款
专项应付款
其他长期负债
长期负债合计
递延税项:
递延税款贷项
负债合计                                                   132,157,300.04
少数股东权益
股东权益:
股本                                                       258,180,000.00
减:已归还投资
股本净额                                                   258,180,000.00
资本公积                                                   220,757,901.96
盈余公积                                                    39,399,248.68
其中:法定公益金                                             15,373,731.10
未分配利润                                                  99,540,136.42
外币报表折算差额
股东权益合计                                               617,877,287.06
负债和股东权益总计                                         750,034,587.10
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
    利润及利润分配表
    会股02表
    编制单位:海南寰岛实业股份有限公司         2003年1—6月  单位:人民币元
                                                               本年累计数
项目                                                附注
                                                                     合并
一、主营业务收入                                    5.21    28,055,695.00
减:主营业务成本                                    5.21    22,098,108.42
主营业务税金及附加                                  5.22        45,000.00
二、主营业务利润(亏损以“-”号填列)                        5,912,586.58
加:其他业务利润(亏损以“-”号填列)               5.23
营业费用                                                       545,968.00
管理费用                                                     2,923,111.11
财务费用                                            5.24     2,784,432.65
三、营业利润(亏损以“-”号填列)                             -340,925.18
加:投资收益(损失以“-”号填列)                   5.25     1,842,148.31
补贴收入
营业外收入                                          5.26
减:营业外支出                                      5.27
四、利润总额(亏损总额以“-”号填列)                        1,501,223.13
减:所得税                                                     682,285.64
少数股东本期收益                                               120,460.38
五、净利润(净亏损以“-”号填列)                              698,477.11
年初未分配利润                                              98,610,186.22
盈余公积转入数
六、可分配利润                                              99,308,663.33
提取法定公积金
提取法定公益金
七、可供股东分配的利润                                      99,308,663.33
提取任意公积金
已分配股利
八、未分配利润                                              99,308,663.33
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加(或减少)利润总额
4、会计估计变更增加(或减少)利润总额
5、债务重组损失
6、其他

项目
                                                                   母公司
一、主营业务收入                                             5,955,695.00
减:主营业务成本                                             3,098,608.42
主营业务税金及附加
二、主营业务利润(亏损以“-”号填列)                        2,857,086.58
加:其他业务利润(亏损以“-”号填列)
营业费用
管理费用                                                     2,300,472.17
财务费用                                                     2,784,428.99
三、营业利润(亏损以“-”号填列)                           -2,227,814.58
加:投资收益(损失以“-”号填列)                            2,926,291.69
补贴收入
营业外收入
减:营业外支出
四、利润总额(亏损总额以“-”号填列)                          698,477.11
减:所得税
少数股东本期收益
五、净利润(净亏损以“-”号填列)                              698,477.11
年初未分配利润                                              99,540,136.42
盈余公积转入数
六、可分配利润                                             100,238,613.53
提取法定公积金
提取法定公益金
七、可供股东分配的利润                                     100,238,613.53
提取任意公积金
已分配股利
八、未分配利润                                             100,238,613.53
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加(或减少)利润总额
4、会计估计变更增加(或减少)利润总额
5、债务重组损失
6、其他

                                                               上年同期数
项目
                                                                     合并
一、主营业务收入                                            33,182,657.69
减:主营业务成本                                            18,252,589.96
主营业务税金及附加                                             385,566.80
二、主营业务利润(亏损以“-”号填列)                       14,544,500.93
加:其他业务利润(亏损以“-”号填列)                              495.00
营业费用                                                     2,354,230.91
管理费用                                                     9,923,923.84
财务费用                                                     4,112,112.38
三、营业利润(亏损以“-”号填列)                           -1,845,271.20
加:投资收益(损失以“-”号填列)                            6,457,686.27
补贴收入
营业外收入                                                       7,136.10
减:营业外支出                                                   1,613.22
四、利润总额(亏损总额以“-”号填列)                        4,617,937.95
减:所得税                                                   2,201,459.05
少数股东本期收益                                              -925,581.03
五、净利润(净亏损以“-”号填列)                            3,342,059.93
年初未分配利润                                              98,428,227.25
盈余公积转入数
六、可分配利润                                            101,770,287.181
提取法定公积金
提取法定公益金
七、可供股东分配的利润                                    101,770,287.181
提取任意公积金
已分配股利
八、未分配利润                                            101,770,287.181
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加(或减少)利润总额
4、会计估计变更增加(或减少)利润总额                       -2,787,680.75
5、债务重组损失
6、其他

项目
                                                                   母公司
一、主营业务收入                                             7,587,151.70
减:主营业务成本                                             3,600,383.73
主营业务税金及附加
二、主营业务利润(亏损以“-”号填列)                        3,986,767.97
加:其他业务利润(亏损以“-”号填列)                              495.00
营业费用
管理费用                                                     5,424,194.87
财务费用                                                     2,337,382.27
三、营业利润(亏损以“-”号填列)                           -3,774,314.17
加:投资收益(损失以“-”号填列)                            7,338,406.63
补贴收入
营业外收入                                                         350.00
减:营业外支出
四、利润总额(亏损总额以“-”号填列)                        3,564,442.46
减:所得税                                                     488,813.98
少数股东本期收益
五、净利润(净亏损以“-”号填列)                            3,075,628.48
年初未分配利润                                              99,279,947.89
盈余公积转入数
六、可分配利润                                              02,355,576.37
提取法定公积金
提取法定公益金
七、可供股东分配的利润                                      02,355,576.37
提取任意公积金
已分配股利
八、未分配利润                                              02,355,576.37
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加(或减少)利润总额
4、会计估计变更增加(或减少)利润总额                       -2,779,069.93
5、债务重组损失
6、其他
    法定代表人:张燕瑾          主管会计工作公司负责人:黄伟          会计机构负责人:韩裕道
    现金流量表
    会股03表
    编制单位:海南寰岛实业股份有限公司  2003年1—6月           金额单位:人民币元
项目                                                           附注
一、经营活动产生的现金流量
销售商品、提供劳务收到的现金
收到的税费返还
收到的其他与经营活动有关的现金                                 5.28
现金流入小计
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现金
支付的的各项税款
支付的其他与经营活动有关的现金                                 5.29
现金流出小计
经营活动产生的现金流量净额
二、投资活动产生的现金流量:
收回投资所收到的现金
取得投资收益所收到的现金
处置子公司收到的现金
处置固定资产、无形资产和其他长期资产而收回的现金净额
收到的其他与投资活动有关的现金
现金流入小计
购建固定资产、无形资产和其他长期资产所支付的现金
投资所支付的现金
支付的其他与投资活动有关的现金
现金流出小计
投资活动产生的现金流量净额
三、筹资活动产生的现金流量:
吸收投资所收到的现金
其中:子公司吸收少数股东权益性投资收到的现金
借款所收到的现金
子公司股权少数股东权益性投资现金
收到的其他与筹资活动有关的现金
现金流入小计
偿还债务所支付的现金
分配股利、利润或偿付利息所支付的现金
其中:子公司支付少数股东的股利、利润
支付的其他与筹资活动有关的现金
现金流出小计
筹资活动产生的现金流量净额
四、汇率变动对现金的影响
五、现金及现金等价物净增加额

项目                                                               合并数
一、经营活动产生的现金流量
销售商品、提供劳务收到的现金                                 3,635,725.22
收到的税费返还
收到的其他与经营活动有关的现金                              32,682,458.06
现金流入小计                                                36,318,183.28
购买商品、接受劳务支付的现金                                 1,231,762.08
支付给职工以及为职工支付的现金                                 687,100.18
支付的的各项税款                                               798,129.54
支付的其他与经营活动有关的现金                              44,398,892.71
现金流出小计                                                47,115,884.51
经营活动产生的现金流量净额                                 -10,797,701.23
二、投资活动产生的现金流量:
收回投资所收到的现金                                        16,104,080.70
取得投资收益所收到的现金
处置子公司收到的现金
处置固定资产、无形资产和其他长期资产而收回的现金净额
收到的其他与投资活动有关的现金                               2,858,447.60
现金流入小计                                                18,962,528.30
购建固定资产、无形资产和其他长期资产所支付的现金             4,343,122.44
投资所支付的现金                                            17,917,284.44
支付的其他与投资活动有关的现金
现金流出小计                                                22,260,406.88
投资活动产生的现金流量净额                                  -3,297,878.58
三、筹资活动产生的现金流量:
吸收投资所收到的现金
其中:子公司吸收少数股东权益性投资收到的现金
借款所收到的现金                                            75,000,000.00
子公司股权少数股东权益性投资现金
收到的其他与筹资活动有关的现金                               2,577,530.17
现金流入小计                                                77,577,530.17
偿还债务所支付的现金                                         6,288,861.80
分配股利、利润或偿付利息所支付的现金                         8,662,841.37
其中:子公司支付少数股东的股利、利润
支付的其他与筹资活动有关的现金
现金流出小计                                                14,951,703.17
筹资活动产生的现金流量净额                                  62,625,827.00
四、汇率变动对现金的影响
五、现金及现金等价物净增加额                                48,530,247.19

项目                                                             母公司数
一、经营活动产生的现金流量
销售商品、提供劳务收到的现金                                 2,872,071.00
收到的税费返还
收到的其他与经营活动有关的现金                              32,502,458.06
现金流入小计                                                35,374,529.06
购买商品、接受劳务支付的现金                                   453,071.00
支付给职工以及为职工支付的现金                                 386,404.78
支付的的各项税款                                               798,129.54
支付的其他与经营活动有关的现金                              44,218,249.87
现金流出小计                                                45,855,855.19
经营活动产生的现金流量净额                                 -10,481,326.13
二、投资活动产生的现金流量:
收回投资所收到的现金                                        16,104,080.70
取得投资收益所收到的现金
处置子公司收到的现金
处置固定资产、无形资产和其他长期资产而收回的现金净额
收到的其他与投资活动有关的现金
现金流入小计                                                16,104,080.70
购建固定资产、无形资产和其他长期资产所支付的现金
投资所支付的现金
支付的其他与投资活动有关的现金
现金流出小计
投资活动产生的现金流量净额                                  16,104,080.70
三、筹资活动产生的现金流量:
吸收投资所收到的现金
其中:子公司吸收少数股东权益性投资收到的现金
借款所收到的现金
子公司股权少数股东权益性投资现金
收到的其他与筹资活动有关的现金
现金流入小计
偿还债务所支付的现金
分配股利、利润或偿付利息所支付的现金                         5,621,111.27
其中:子公司支付少数股东的股利、利润
支付的其他与筹资活动有关的现金
现金流出小计                                                 5,621,111.27
筹资活动产生的现金流量净额                                  -5,621,111.27
四、汇率变动对现金的影响
五、现金及现金等价物净增加额                                     1,643.30
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
    现金流量表(续)
    会股03表
    编制单位:海南寰岛实业股份有限公司  2003年1—6月           金额单位:人民币元
补充资料                                                       附注
1、将利润调节为经营活动的现金流量:
净利润
加:少数股东损益
加:计提的资产减值准备
固定资产折旧
无形资产摊销
长期待摊费用摊销
待摊费用减少(减:增加)
预提费用增加(减:减少)
处置固定资产、无形资产和其他长期资产的损失(减收益)
固定资产报废损失
财务费用
投资损失(减收益)
递延税款贷项(减借项)
存货的减少(减增加)
经营性应收项目的减少(减增加)
经营性应付项目的增加(减减少)
其他
经营活动产生的现金流量净额
2、不涉及现金收支的投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3、现金及现金等价物净增加情况:
现金的期末余额
减:现金的期初余额
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额

补充资料                                                           合并数
1、将利润调节为经营活动的现金流量:
净利润                                                         698,477.11
加:少数股东损益                                               120,460.38
加:计提的资产减值准备                                         370,110.00
固定资产折旧                                                   311,502.70
无形资产摊销                                                 1,346,427.52
长期待摊费用摊销
待摊费用减少(减:增加)
预提费用增加(减:减少)
处置固定资产、无形资产和其他长期资产的损失(减收益)
固定资产报废损失
财务费用                                                     2,784,706.62
投资损失(减收益)                                          -1,842,148.31
递延税款贷项(减借项)
存货的减少(减增加)                                        17,964,942.72
经营性应收项目的减少(减增加)                             -50,459,145.10
经营性应付项目的增加(减减少)                              17,906,965.13
其他
经营活动产生的现金流量净额                                 -10,797,701.23
2、不涉及现金收支的投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3、现金及现金等价物净增加情况:
现金的期末余额                                              70,271,601.45
减:现金的期初余额                                          21,741,354.26
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                    48,530,247.19

补充资料                                                         母公司数
1、将利润调节为经营活动的现金流量:
净利润                                                         698,477.11
加:少数股东损益
加:计提的资产减值准备
固定资产折旧                                                   311,502.70
无形资产摊销                                                 1,346,427.52
长期待摊费用摊销
待摊费用减少(减:增加)
预提费用增加(减:减少)
处置固定资产、无形资产和其他长期资产的损失(减收益)
固定资产报废损失
财务费用                                                     2,784,706.62
投资损失(减收益)                                          -2,926,291.69
递延税款贷项(减借项)
存货的减少(减增加)                                        17,984,369.92
经营性应收项目的减少(减增加)                             -28,408,339.70
经营性应付项目的增加(减减少)                              -2,272,178.61
其他
经营活动产生的现金流量净额                                 -10,481,326.13
2、不涉及现金收支的投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3、现金及现金等价物净增加情况:
现金的期末余额                                                 181,088.50
减:现金的期初余额                                             179,445.20
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                         1,643.30
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
    合并资产减值准备明细表
    会企01表附表1
    编制单位:海南寰岛实业股份有限公司         2003年1—6月                金额单位:人民币元
项目                                   期初余额    本期增加数   
一、坏账准备                       1,252,140.10    370,110.00   
其中:应收账款                        90,537.00    370,110.00   
其他应收款                         1,161,603.10                 
二、短期投资跌价准备              
其中:股票投资                    
债券投资                          
三、存货跌价准备合计              
其中:库存商品                    
原材料                            
四、长期投资减值准备合计              12,600.00                 
其中:长期股权投资                    12,600.00                 
长期债权投资                      
五、固定资产减值准备合计          
其中:房屋、建筑物                
机器设备                          
六、无形资产减值准备               1,287,789.77                 
其中:专利权                      
商标权                            
七、在建工程减值准备              
八、委托贷款减值准备              

项目                                本期转回数        期末余额
一、坏账准备                                      1,622,250.10
其中:应收账款                                      460,647.00
其他应收款                                        1,161,603.10
二、短期投资跌价准备                                          
其中:股票投资                                                
债券投资                                                      
三、存货跌价准备合计                                          
其中:库存商品                                                
原材料                                                        
四、长期投资减值准备合计                             12,600.00
其中:长期股权投资                                   12,600.00
长期债权投资                                                  
五、固定资产减值准备合计                                      
其中:房屋、建筑物                                            
机器设备                                                      
六、无形资产减值准备                              1,287,789.77
其中:专利权                      
商标权                            
七、在建工程减值准备              
八、委托贷款减值准备              
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
    合并股东权益增减变动表
    会企01表附表2
    编制单位:海南寰岛实业股份有限公司         2003年1—6月                金额单位:人民币元
项目                                             行次            本期数  
一、实收资本(或股本)                              1
年初余额                                            2    258,180,000.00  
本期增加数                                          3
其中:资本公积转入                                  4
盈余公积转入                                        5
利润分配转入                                        6
新增资本(或股本)                                  7
本期减少数                                          8
期末余额                                            9    258,180,000.00  
二、资本公积                                       10
年初余额                                           11    220,757,901.96  
本期增加数                                         12                    
其中:资本(或股本)溢价                           13
接受捐赠非现金资产准备                             14
接受现金捐赠                                       15
股权投资准备                                       16
拨款转入                                           17
外币资本折算差额                                   18
关联交易差价                                       19                    
本期减少数                                         20
其中:转增资本(或股本)                           21
期末余额                                           22    220,757,901.96  
三、法定和任意盈余公积                             23
年初余额                                           24     24,776,193.04  
本期增加数                                         25
其中:从净利润中提取数                             26
其中:法定盈余公积                                 27
任意盈余公积                                       28
储备基金                                           29
企业发展基金                                       30
法定公益金转入数                                   31
本期减少数                                         32
其中:弥补亏损                                     33
转增资本(或股本)                                 34
分派现金股利或利润                                 35
分派股票股利                                       36
期末余额                                           37     24,776,193.04  
其中:法定盈余公积                                 38     21,455,469.55  
储备基金                                           39
企业发展基金                                       40
四、法定公益金                                     41
年初余额                                           42     15,749,068.69  
本期增加数                                         43
其中:从净利润中提取数                             44
本期减少数                                         45
其中:集体福利支出                                 46
期末余额                                           47     15,749,068.69  
五、未分配利润                                     48
年初未分配利润                                     49     98,610,186.22  
本期净利润(净亏损以“-号填列)                    50        698,477.11  
本期利润分配                                       51
期末未分配利润(未弥补亏损以?号填列)             52     99,308,663.33  

项目                                                  上年同期数
一、实收资本(或股本)                                          
年初余额                                          258,180,000.00
本期增加数                                                      
其中:资本公积转入                                              
盈余公积转入                                                    
利润分配转入                                                    
新增资本(或股本)                                              
本期减少数                                                      
期末余额                                          258,180,000.00
二、资本公积                                                    
年初余额                                          214,734,874.58
本期增加数                                            883,103.38
其中:资本(或股本)溢价                                        
接受捐赠非现金资产准备                                          
接受现金捐赠                                                    
股权投资准备                                                    
拨款转入                                                        
外币资本折算差额                                                
关联交易差价                                          883,103.38
本期减少数                                                      
其中:转增资本(或股本)                                        
期末余额                                          215,617,977.96
三、法定和任意盈余公积                                          
年初余额                                           24,562,721.01
本期增加数                                                      
其中:从净利润中提取数                                          
其中:法定盈余公积                                              
任意盈余公积                                                    
储备基金                                                        
企业发展基金                                                    
法定公益金转入数                                                
本期减少数                                                      
其中:弥补亏损                                                  
转增资本(或股本)                                              
分派现金股利或利润                                              
分派股票股利                                                    
期末余额                                           24,562,721.01
其中:法定盈余公积                                 21,241,997.52
储备基金                                                        
企业发展基金                                                    
四、法定公益金                                                  
年初余额                                           15,642,332.68
本期增加数                                                      
其中:从净利润中提取数                                          
本期减少数                                                      
其中:集体福利支出                                              
期末余额                                           15,642,332.68
五、未分配利润                                                  
年初未分配利润                                     98,428,227.25
本期净利润(净亏损以“-号填列)                     3,342,059.93
本期利润分配                                                    
期末未分配利润(未弥补亏损以?号填列)            101,770,287.18
    法定代表人:张燕瑾  主管会计工作公司负责人:黄伟  会计机构负责人:韩裕道
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