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泰合健康(000790)公告正文

华神集团2007年半年度报告

公告日期 2007-08-08
股票简称:泰合健康 股票代码:000790
                             成都华神集团股份有限公司2007年半年度报告
    
    
    
    
    
    
    重 要 声 明
    
    
    本公司董事会、监事会及董事、监事、高级管理人员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、准确性和完整性承担个别及连带责任。
    王可澄因公出差未能亲自出席会议,委托任明非董事代为出席。
    公司董事长赵卫青先生、财务总监易剑鸣先生、会计机构负责人赵定卿先生声明:保证半年度报告中财务报告的真实完整。
    公司半年度财务报告未经审计。
    
    
    
    
    
    
    目    录
    
     公司基本情况--------------------------------------------3
     股本变动和主要股东持股情况-----------------------5
     董事、监事、高级管理人员情况--------------------6
     管理层讨论与分析--------------------------------------7
     重要事项--------------------------------------------------10
     财务报告--------------------------------------------------12
     备查文件--------------------------------------------------47
    
    
    
    一 公司基本情况
    
       (一)公司简介
        1、公司的法定中文名称:成都华神集团股份有限公司
           公司的法定英文名称:CHENGDU HOIST INC., LTD.
    英文名称缩写:HOIST INC.
    2、公司股票上市交易所:中国深圳证券交易所  
    股票简称:华神集团   股票代码:000790
    3、公司注册地址:成都市高新技术开发区天府大道高新孵化园华拓大厦B座3楼
       公司办公地址:四川省成都市十二桥路37号新1号华神大厦A座6楼
           邮政编码:610075
           公司国际互联网网址:http://www.hoist.com.cn/
           公司电子信箱:hoist@VIP.sina.com.
        4、公司法定代表人:赵卫青先生
        5、公司董事会秘书:魏依国先生
           股权事务授权代表:樊奕先生
           联系地址:四川省成都市十二桥路37号新1号华神大厦A座6楼
           联系电话:(028)66616656      (028)66616686
           传    真:(028)87778104
           电子信箱:hoist@VIP.sina.com.
        6、公司选定的信息披露报纸名称:《证券时报》、《中国证券报》
           中国证监会指定的登载公司年度报告的国际互联网网址:
           http://www.cninfo.com.cn
    公司半年度报告备置地点:华神大厦A座6楼公司证券部
    
    
    
    (二)主要财务数据和指标
                                                          单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    本报告期末     上年度期末                      本报告期末比年初数增减%       
                                                         调整前          调整后          调整前         调整后         
  总资产                                  667,092,151.0  698,703,817.34  705,509,065.31  -4.52%         -5.45%         
                                          9                                                                            
  股东权益(或股东权益)                  386,088,537.1  399,856,462.27  406,003,881.61  -3.44%         -4.91%         
                                          4                                                                            
  每股净资产                              2.51           2.60            2.64            -3.46%         -4.92%         
  项目                                    本报告期(1-6  上年同期                        本报告期比上年同期增减%       
                                          月)           调整前          调整后          调整前         调整后         
  营业利润                                -4,188,030.25  2,755,786.92    2,755,786.92    -251.97%       -251.97%       
  利润总额                                -4,221,010.03  2,682,106.86    2,682,106.86    -257.38%       -257.38%       
  净利润                                  -4,557,744.47  1,455,377.62    2,279,224.41    -413.17%       -299.97%       
  扣除非经常性损益后的净利润              -4,529,711.66  1,158,494.06    1,982,340.85    -491.00%       -328.50%       
  基本每股收益                            -0.0297        0.0095          0.0148          -412.63%       -300.68%       
  稀释每股收益                            -0.0297        0.0095          0.0148          -412.63%       -300.68%       
  净资产收益率                            -1.18%         0.37%           0.57%           减少1.55个百   减少1.75个百分 
                                                                                         分点           点             
  经营活动产生的现金流量净额              -24,480,371.6  11,141,822.69                   -319.72%                      
                                          7                                                                            
  每股经营活动产生的现金流量净额          -0.16          0.07                            -328.57%                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:扣除的非经常性损益项目及金额                                     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                           金额(元)                                                
  处置固定资产净损益                                         -32,979.78                                                
  所得税的影响金额                                           4,946.97                                                  
  合计                                                       -28,032.81                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二 股本变动和主要股东持股情况
    
    公司股份变动情况表(数量单位:股,截至2007 年6 月30 日)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      本次变动前               本次变动增减(+,-)                            本次变动后              
                      数量          比例       发行   送   公积金  其他          小计          数量          比例      
                                               新股   股   转股                                                        
  一、有限售条件股份  90,608,958    59.00%                         -15,364,087   -15,364,087   75,244,871    49.00%    
  1、国家持股         0                                            0             0             0                       
  2、国有法人持股     0                                            0             0             0                       
  3、其他内资持股     90,608,958    59.00%                         -15,364,087   -15,364,087   75,244,871    49.00%    
  其中:境内非国有法  90,564,480    58.97%                         -15,357,600   -15,357,600   75,206,880    48.97%    
  人持股                                                                                                               
  境内自然人持股      44,478        0.03%                          -6,487        -6,487        37,991        0.03%     
  4、外资持股         0                                            0             0             0                       
  其中:境外法人持股  0                                            0             0             0                       
  境外自然人持股      0                                            0             0             0                       
  二、无限售条件股份  62,967,042    41.00%                         15,364,087    15,364,087    78,331,129    51.00%    
  1、人民币普通股     62,967,042    41.00%                         15,364,087    15,364,087    78,331,129    51.00%    
  2、境内上市的外资   0                                            0             0             0                       
  股                                                                                                                   
  3、境外上市的外资   0                                            0             0             0                       
  股                                                                                                                   
  4、其他             0                                            0             0             0                       
  三、股份总数        153,576,000   100.00%                                                    153,576,000   100.00%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    有限售条件股份预计可上市交易时间
                                                     单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  时间                    限售期满新增可上市交易股   有限售条件股份数量余额    无限售条件股份数量余额     说明         
                          份数量                                                                                       
  2007年2月20日           15,357,600                 75,251,358                78,324,642                              
  2008年2月20日           16,920,073                 58,331,285                95,244,715                              
  2009年2月20日           29,286,294                 2,944,991                 124,531,009                             
  2010年2月20日           29,000,513                 44,478                    153,531,552                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本表所含有限售条件的境内自然人持股(高管持股),未计算在减持范围内。
    前10名有限售条件股东持股数量及限售条件
        单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  有限售条件股东名   持有的股份总数量  持有的有限售条件  可上市交易时间      新增可上市交易股   限售条件         
        称                                   股份数量                              份数量                              
  1     四川华神集团股份   44,358,113        44,358,113        2008年2月20日       7,678,800          自股改方案实施之 
        有限公司                                               2009年2月20日       7,678,800          日起,在二十四个 
                                                               2010年2月20日       29,000,513         月内不上市交易; 
                                                                                                      之后的十二个月内 
                                                                                                      不超过总股本的百 
                                                                                                      分之五,在二十四 
                                                                                                      个月内不超过百分 
                                                                                                      之十。承担本次股 
                                                                                                      改的财务顾问和保 
                                                                                                      荐费用、专项法律 
                                                                                                      顾问费用以及媒体 
                                                                                                      宣传费用。(注) 
  2     重庆国际信托投资   29,316,094        29,286,294        2008年2月20日       7,678,800          法定限售条件(注 
        有限公司                                               2009年2月20日       21,607,494         )               
  3     上海华敏置业(集   1,565,473         1,562,473         2008年2月20日       1,562,473          法定限售条件(注 
        团)有限公司                                                                                  )               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    全体非流通股股东承诺:为增强流通股股东的持股信心,激励公司核心管理层、核心业务骨干的积极性,使公司管理层和公司股东的利益相统一,华神集团非流通股股东承诺将于股权分置改革完成后委托公司董事会制订并实施股权激励计划。股权激励计划的制定和实施程序将遵守相关法律法规的规定,用于股权激励的股份的流通条件将遵守深圳证券交易所的有关规定。
    前十名股东、前十名流通股股东持股表(截止2007 年6 月30 日)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                    10,646                                                                                   
  前10名股东持股情况                                                                                                   
  股东名称                    股东性质        持股比例       持股总数        持有有限售条件股份数  质押或冻结的股份数  
                                                                             量                    量                  
  四川华神集团股份有限公司    境内非国有法人  28.88%         44,358,113      44,358,113            27,600,000          
  重庆国际信托投资有限公司    境内非国有法人  19.09%         29,316,094      29,286,294                                
  中国农业银行-华夏平稳增长   境内非国有法人  1.05%          1,617,700                                                 
  混合型证券投资基金                                                                                                   
  上海华敏置业(集团)有限公  境内非国有法人  1.02%          1,565,473       1,562,473                                 
  司                                                                                                                   
  中国建设银行-宝康消费品证   境内非国有法人  0.81%          1,250,029                                                 
  券投资基金                                                                                                           
  中国建设银行-华宝兴业收益  境内非国有法人  0.68%          1,049,833                                                 
  增长混合型证券投资基金                                                                                               
  上海金通物产公司            境内非国有法人  0.65%          999,990                                                   
  景阳证券投资基金            境内非国有法人  0.65%          999,928                                                   
  成都新阳实业投资有限公司    境内非国有法人  0.62%          946,800                                                   
  大成价值增长证券投资基金    境内非国有法人  0.54%          822,596                                                   
  前10名无限售条件股东持股情况                                                                                         
  股东名称                                    持有无限售条件股份数量               股份种类                            
  中国农业银行-华夏平稳增长混合型证券投资基  1,617,700                            人民币普通股                        
  金                                                                                                                   
  中国建设银行-宝康消费品证券投资基金        1,250,029                            人民币普通股                        
  中国建设银行-华宝兴业收益增长混合型证券投  1,049,833                            人民币普通股                        
  资基金                                                                                                               
  上海金通物产公司                            999,990                              人民币普通股                        
  景阳证券投资基金                            999,928                              人民币普通股                        
  成都新阳实业投资有限公司                    946,800                              人民币普通股                        
  大成价值增长证券投资基金                    822,596                              人民币普通股                        
  中国建设银行-华宝兴业行业精选股票型证券投  699,945                              人民币普通股                        
  资基金                                                                                                               
  上海同虹实业有限公司                        592,654                              人民币普通股                        
  王健                                        531,742                              人民币普通股                        
  上述股东关联关系或一致行动  上述股东之间,公司未知其是否属于《上市公司股东持股变动信息披露管理办法》中规定的一致行动 
  的说明                      人,公司控股股东与其它股东之间无关联关系。                                               
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注:
        1、本公司前十名股东所持股份中无限售条件股份为:7,719,679股,有限售条件股份为:75,206,880股。
    2、本公司报告期内无因配售新股而成为前十大股东的战略投资者或法人股东。
    3、报告期内公司实际控制人没有变化。
                                                  
    三 董事、监事、高级管理人员情况
    
    报告期内公司董事、监事、高级管理人员所持本公司的股票变动情况。


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  姓名          期初持股数(股)              期末持股数(股)              股份增减变动量             变动原因        
  任明非        11,119                        11,119                        0                          无              
  王天祥        7,414                         7,414                         0                          无              
  杨继瑞        7,412                         7,412                         0                          无              
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    董事、监事、高级管理人员的新聘或解聘情况
    报告期内公司董事、监事、高级管理人员无变化。
    
    
    
    
    四 管理层讨论与分析
    
       (一)经营成果及财务状况分析
    营业收入、营业利润、净利润、现金及现金等价物净增加额与上年同比增减变化和原因:
                                                                        单位:元


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  项目                                     2007年1-6月         2006年1-6月        增减额            增减比例(%)     
  营业收入                                 110,938,851.61      106,334,349.52     4,604,502.09      4.33%              
  营业利润                                 -4,188,030.25       2,755,786.92       -6,943,817.17     -251.97%           
  归属于母公司所有者的净利润               -4,557,744.47       2,279,224.41       -6,836,968.88     -299.97%           
  现金及现金等价物净增加额                 -76,136,968.19      -25,224,916.59     -50,912,051.60    -201.83%           
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    变化原因:
    ⑴营业利润同比减少6,943,817.17元,下降251.97%。主要系①根据新会计准则要求,本公司控股子公司成都华神生物技术有限责任公司于07年1月1日将该公司的开办费一次性计入管理费用;②本公司控股子公司成都华神生物技术有限责任公司加大了对营销工作的投入,但当期尚未产生营业收入。上述两项因素使本报告期营业利润减少743万元。
    ⑵净利润同比减少6,836,968.88元,下降299.97%,主要系营业利润减少所致。
    ⑶现金及现金等价物净增加额同比减少50,912,051.60元,下降201.83%,主要系①本报告期购买商品支付的现金增加及大额应付票据到期,导致经营性现金流量净流出2448万元;②本期净减少银行贷款2500万元;③本报告期增加预付土地款1770万元。
    
    报告期期末总资产、股东权益与期初同比增减变化: 
                                                      单位:元


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                             2007年6月30日                   2006年12月31日                增减变化(%)               
  总资产                     667,092,151.09                  705,509,065.31                -5.45%                      
  股东权益                   386,088,537.14                  406,003,881.61                -4.91%                      
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分析:
    (1)本报告期末总资产较期初减少38,416,914.22元,下降5.45%,主要系①银行负债较期初减少2500万元;②本期亏损455.77万元导致股东权益减少;③其他应付款余额较期初减少300万元;④支付四川华神集团股份有限公司2006年度股利443万元。
    (2)本报告期末股东权益较期初减少19,915,344.47元,下降 4.91%,主要系①本报告期亏损4,557,744.47元;②对2006年度利润分配方案(向全体股东现金股利15,357,600元)进行财务处理;导致未分配利润减少所致。
    
    (二)报告期经营情况
        1、公司主营业务的范围及经营状况
    (1)公司主营业务为:中西成药的生产和销售,高新技术产品的开发和经营,生物工程制品的生产和销售等,现已初步形成以生物制药、现代中药、兽用生物、现代钢构为重点的产业格局。
    (2)主营业务经营状况:
    根据公司既定的年度计划和中长期发展战略规划,报告期内公司在巩固和发展传统产业的同时,加快生物制药及兽用生物疫苗的产业化进程。
    面对激烈的市场竞争,公司加快项目建设进程,深化目标管理,优化目标考核和绩效奖惩体系。加大新产品的市场拓展力度,完成募集资金的三个投资项目建设工作,对已变更用途的募集资金全部到位。
    通过上述经营管理措施的落实,使公司各产业得到了均衡的发展。
    华神生物公司正积极开展I131美妥昔单抗注射液的生产工艺优化,提高成品收率及市场销售工作和四期临床研究。目前,优化后的生产工艺流程大幅度提高了成品的收率。市场营销工作取得了初步的成效,与上海东方肝胆医院签订了合作共建协议,在部份医院实现了有效销售。同时启动了全国二十多家大型医院参与的四期临床研究工作。
    以伪狂犬病基因缺失疫苗为代表的兽用生物疫苗已陆续投放市场。
    在面对药品大幅度降价、原材料持续上涨,整个医药市场发展势头减缓的局面,公司制药产业在稳定中求发展,在保持传统品种稳定的同时加大新产品的市场开拓力度,新产品三七通舒胶囊销售收入与去年同期相比上升了134.75%;钢构公司在巩固西南市场和继续拓展华东市场的同时,努力挖掘市场潜力,成功中标并承建了长安集团相关项目。由于部分在建工程施工延期等原因,大型工程项目未到结算周期,导致部分销售收入无法得以确认。
    报告期内公司实现主营业务收入11094万元,同比上升 4.33%,实现主营业务利润2804万元,同比下降 0.76%,但营业利润仅为  -413万元 。由此可见公司的传统产业经营规模是在稳定中保持适度增长的,由于报告期生物技术公司的前期开办费一次性进入损益,同时前期市场费用投入较大,由此所产生的期间费用影响了公司的当期利润。但从公司的整体战略的角度出发,生物制药的投产和上市将为本公司未来的发展提供新的空间。
    报告期内公司较好的完成了既定目标,实现了在产业升级的阶段性目标,体现了公司的战略意图,为公司的后续发展奠定了较好的基础。
    报告期内占主营业务收入10%以上的经营业务按行业、品种划分情况:
    单位:万元


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                   营业收入          营业成本       毛利率(%)   营业收入比上年  营业成本比上年   毛利率比上年同期增  
                                                                  同期增减(%)   同期增减(%)    减(%)             
  分行业                                                                                                               
  药业             4,358.90          2,204.14       49.43%        27.85%          50.04%           减少7.48个百分点    
  轻钢结构工程     6,562.70          5,912.97       9.90%         -7.00%          -2.25%           减少4.38个百分点    
  其他             172.28            80.53          53.26%        2.87%           -13.91%          增加9.11个百分点    
  其中:关联交易   552.11            476.88         13.63%        108.89%         109.92%          减少0.42个百分点    
  注8                                                                                                                  
  分产品                                                                                                               
  鼻渊舒口服液     1,783.47          648.52         63.64%        -21.30%         -13.65%          减少3.22个百分点    
  三七通舒胶囊     1,018.02          399.56         60.75%        134.75%         142.71%          减少1.29个百分点    
  钢结构工程承揽   6,562.70          5,912.97       9.90%         -7.00%          -2.25%           减少4.38个百分点    
  其中:关联交易   552.11            476.88         13.63%        108.89%         109.92%          减少0.42个百分点    
  关联交易的定价   参照市场价格,双                                                                                    
  原则             方协定                                                                                              
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其中:报告期内上市公司向股东及其子公司销售产品的关联交易总金额5,521,128.20元。
    公司主营业务分地区构成情况


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  地区               营业收入(元)                               营业收入比上期同期增减(%)                          
  省内               36,818,637.19                                39.88%                                               
  省外               74,120,214.42                                -6.87%                                               
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报告期内公司主营业务盈利能力(毛利率)较上年同期未发生重大变化。
    报告期内对净利润产生重大影响的其他经营业务:
    本报告期,本公司控股子公司成都华神生物技术有限责任公司已投入生产经营,市场拓展费用投入较大,但尚未形成收入,同时因报告期内开办费全部转入本期损益,导致公司本期净利润减少。
    经营中的问题与困难。
    生物技术公司I131美妥昔单抗注射液由于是国家一类新药,没有同类产品的成熟销售模式可以借鉴。该产品是放射性药物,在生产、标记、储运、使用方面均有严格要求,加之使用这一产品的医院需要具备较高的医疗设备条件,齐全的科室,使用时需具备符合要求的防护措施和符合条件的病房,因此市场推广的难度在于同时要具备上述全部条件,需要投入较大的资金才能有效地拓展市场销售及做好四期临床研究工作。
    伪狂犬病基因缺失疫苗要进入大型养殖场,还需要试用的周期,才能得到客户的肯定和认可。
    华神钢构又面临着技改扩能、优化产品结构、丰富产品线的问题。
    产业的升级、产品的更新是一个循序渐进的过程。投资期、培育期的投入必定会对公司的当期利润产生负面影响。因此在公司的长远发展和当期回报之间需要把握一个合理的尺度。对此,公司将一方面积极开展投资者关系管理工作,取得投资人的理解和支持;另一方面夯实传统产业基础,加快产业升级的步伐,积极推进各项新品的面市工作,使其尽快成为公司新的利润增长点,以良好的业绩回馈社会和广大投资人。
    报告期投资情况
    募集资金投资项目的实际进度及收益情况
    报告期内未募集资金,延续至报告期的募集资金截止2007年6月30日,募集的14,543万元资金已全部使用,募集资金项目累计投入14,801.84万元,超出募集资金部份由本公司自筹。
    延续至报告期的募集资金使用情况:
          单位:万元


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  投资项目                            计划投资金额           累计投入金额          项目进度          收益情况          
  蚕丝高新技术产业化                  6,352.70               0.00                  终止、变更        ----              
  基因治疗肿瘤药物工程技术研究中心    1,959.00               2,749.80              100%              无                
  伪狂犬病基因缺失疫苗生产投资        2,950.00               2,984.51              98%               无                
  颗粒剂车间技术改造                  3,000.00               2,286.23              99%               无                
  对华神生物公司投资                  4,352.70               4,500.00              100%             -591.46           
  对华神钢构公司投资                  2,000.00               2,000.00              100%             无                
  补充流动资金                        281.30                 281.30                100%              0.00              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
延续至报告期的募集资金实际进度未达到计划进度的原因说明:
    (一)基因治疗肿瘤药物工程技术研究中心:为优化资源配置公司将该项目进行了统筹规划。今年完成了该项目的建设工作,现该中心中试车间基础和主体建设、设备已经安装、调试完成,目前已经获得四川省药监局审批的生产许可证与国家药品食品监督管理局的GMP认证。
    (二)伪狂犬病基因缺失疫苗生产投资项目:为使该项目的投资效益得以充分发挥,公司在项目规划时充分考虑了相关产品生产的兼容性和扩展性。现该项目前期建设工作已经完成,并已通过GMP认证工作,公司生产的猪伪狂犬病基因缺失疫苗已经上市。 
    (三)颗粒剂车间技术改造:公司加大了颗粒车间新厂房的建设力度,截止报告期末该项目已经基本完工。目前正在加紧编制GMP认证申报文件,新产品注册完成后将投入生产。
    (四)变更募集资金用途的原因、程序、及新的用途、实际进度与收益情况:
    公司已经确立了以现代医药技术为核心,以生物制药、现代中药、兽用生物、新型钢结构制造建筑为发展重点的可持续发展战略。
    根据2002年第二次临时股东大会决议,变更蚕丝高新技术产业化6352.7万元的募集资金投向,停止对蚕业高新技术产业化项目的继续投入,并转让原对其投资的1800万元。退出茧丝绸行业、整合产业优势、强化主业。
    根据公司2006年第一次临时股东大会会议之决议:
    变更4352.7万元注入到公司控股子公司成都华神生物技术有限责任公司,作为华神生物的注册资本金,同时等额置换公司原自筹投入的注册资本金。
    变更2000万元注入四川华神钢结构有限责任公司,增加华神钢构的注册资本金2000万元,同时华神钢构通过利润分配增加注册资本金1000万元,使华神钢构注册资本金达到5000万元。有利于华神钢构提升产能、调整产品结构,适应市场竞争的需要,壮大华神钢构的产业规模,实现钢构产业的中长期战略规划。
    现上述两笔投资已经在报告期内投资到位。
    该募集资金的变更程序合法,并已报深圳证券交易所、四川证监局备案。相关公告请查阅公司于二OO六年十一月十七日在《中国证券报》和《证券时报》刊登的《二00六年度第一次临时股东大会会议决议公告》(公告编号:2006-019)该募集资金的变更程序合法,并已报深圳证券交易所、四川证监局备案。相关公告请查阅公司于二OO六年十一月十七日在《中国证券报》和《证券时报》刊登的《二00六年度第一次临时股东大会会议决议公告》(公告编号:2006-019)
        
    五 重要事项
    
    公司治理状况的差异及整改情况:
    近年来,中国证监会和国家经贸委先后发布了《上市公司章程指引》、《关于在上市公司建立独立董事制度的指导意见》和《上市公司治理准则》,我公司以此为基础依法制订或修订了《公司章程》、《股东大会议事规则》、《独立董事制度》、《董事会议事规则》等公司内部治理基础制度,为公司现代企业制度建设提供了治理制度和行为的保障。随着《公司法》和《证券法》的修订,公司原修订的《章程》法律基础发生了改变。为维护公司、股东和债权人的合法权益,规范公司的组织和行为,报告期内公司比照中国证监会颁布的《上市公司章程指引(2006年修订)》,根据现行的相关法律及其他有关规定,结合公司自身情况修订的公司《章程》、《股东大会议事规则》、《董事会议事规则》,制订了公司《监事会议事规则》。详细情况请查阅2006年4月4日和2006年5月12日公司刊登在《中国证券报》、《证券时报》上的有关公告。
    公司现根据有关的法律法规,结合公司的实际情况,已经于2007年8月7日增设了董事会提名委员会。
    报告期实施的利润分配方案的执行情况
    2007年7月19日,公司向截止2007年7月18日下午深圳证券交易所收市后,在中国证券登记结算有限责任公司深圳分公司登记在册的本公司全体股东。以公司现有总股本153,576,000股为基数,向全体股东每10股派 1元人民币现金红利(含税),扣税后,个人股东、投资基金实际每10股派0.9元人民币现金红利。分红前总股本为153,576,000股,分红派息后不变。
    (三)报告期内无重大诉讼、仲裁事项。
    (四)报告期内无重大资产收购、出售或处置情况发生。
    (五)关联交易
    经七届八次董事会审议并提交2006年第一次股东大会批准,本公司控股子公司四川华神钢构有限责任公司(以下简称“华神钢构”)与上海华敏置业(集团)有限公司(以下简称“上海华敏”)的下属企业昆山华敏置地有限责任公司(以下简称“昆山华敏”)和成都华敏置业有限责任公司(以下简称“成都华敏”)签订如下协议和施工承包合同:《昆山国际展览馆钢结构工程承包合同》、《华敏·翰尊国际钢构工程承包合同》和《华敏·翰尊国际钢构工程承包合同钢构工程补充协议》。合同累计总金额7800万,最终实际发生额以工程决算金额为准。(详细情况请查阅2006年11月17日刊登在中国证券报和证券时报上的相关公告,公告编号:2006-019)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                            向关联方销售产品和提供劳务                向关联方采购产品和接受劳务               
                                    交易金额             占同类交易金额的比   交易金额             占同类交易金额的比  
                                                         例                                        例                  
  昆山华敏                          4,491,452.99         1.57%                                                         
  成都华敏                          1,029,675.21         6.84%                                                         
  合计                              5,521,128.20         8.41%                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
该项业务的开展符合钢构公司的发展战略,有利于其战略规划的实现——壮大产业规模,进军长三角区域市场,实现公司从门式钢架结构向高层钢结构建筑方向的产业升级。该关联交易价格公平、公正、公允,无损害本公司和非关联股东利益的行为。
    报告期内已经完成合同量62.93%,截至报告期末已经回款3,592.95万元。由于业主对该工程使用功能进行了设计调整,导致相应的制安工程的施工有所延后施工。
    (六)报告期内无其他重大关联交易发生。
    (七)关联方资金往来事项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                            向关联方提供资金                          关联方向上市公司提供资金                 
                                    发生额               余额                 发生额               余额                
  应收帐款:                                                                                                           
  昆山华敏置地有限公司              -4,003,500.00        11,510,098.00                                                 
  成都华敏置业有限公司              1,100,000.00         2,222,125.92                                                  
  合计                              -2,903,500.00        13,732,223.92                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
以上资金占用属于关联交易中发生的经营性资金占用
    (八)担保事项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称   发生日期(协议   担保金   担保类型    担保期       是否履行完毕       是否为关联方担保(是或否)      
                 签署日)         额                                                                                   
  --             --               --       --          --           --                 --                              
  --             --               --       --          --           --                 --                              
  报告期内担保发生额合计注14               0.00                                                                        
  报告期内担保余额合计注14                 0.00                                                                        
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计            7500万元                                                               
  报告期末对控股子公司担保余额合计              7500万元                                                               
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额注15                                  7500万元                                                               
  担保总额占公司净资产的比例                    19.43%                                                                 
  公司违规担保情况                                                                                                     
  为控股股东及公司持股50%以下的其他关联方提供  0.00                                                                   
  担保的金额                                                                                                           
  直接或间接为资产负债率超过70%的被担保对象提  0.00                                                                   
  供的债务担保金额                                                                                                     
  担保总额超过净资产50%部分的金额              0.00                                                                   
  违规担保总额注15                              0.00                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十)、独立董事的专项说明
    根据中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)文件的精神,经审核,截至本报告期末,公司不存在控股股东及其他关联方违规占用上市公司资金的情况;公司未向控股股东及本公司持股50%以下的其他关联方、任何非法人单位或个人提供担保事项。
    (十一)其他重大事项:
        自公司治理专项活动开展以来,本公司按中国证券监督管理委员会、深圳证券交易所对治理专项活动的要求进行了认真自查。并根据深圳证券交易要求及其《上市公司内部控制指引》的规定,结合公司实际情况制定了《公司内控制度》详细情况请查阅二00七年七月十一日公司刊登在《中国证券报》和《证券时报》上的相关公告,公告编号:2007-026。
    (十二)公司接待调研及采访情况
         报告期内,公司严格按照《深圳证券交易所上市公司公平信息披露指引》的相关规定,本着公开、公平、公正的原则接待了投资者的咨询。接待过程中,公司未发生私下、提前或选择性地向特定对象单独披露、透露公司未公开重大信息的情形,保证了公司信息披露的公平性。
    六 财务报告
    财务报表(未经审计)
    资产负债表
    编制单位:成都华神集团股份有限公司     2007年06月30日                单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     附注    期末数                       期初数                                                 
                                   合并           母公司        合并             母公司                                
  流动资产:                                                                                                           
  货币资金                 附注1   109,208,846.6  56,447,032.0  185,345,814.85   148,516,268.2                         
                                   6              5                              8                                     
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                 附注2   1,571,540.36   1,071,540.36  2,428,202.19     942,202.19                            
  应收账款                 附注3   108,384,268.2  2,981,180.35  94,612,923.74    57,179.26                             
                                   9                                                                                   
  预付款项                 附注5   64,059,771.19  36,580,264.1  45,926,287.13    22,415,557.22                         
                                                  9                                                                    
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款               附注4   4,985,805.18   41,968,536.3  3,437,103.85     27,746,599.84                         
                                                  1                                                                    
  买入返售金融资产                                                                                                     
  存货                     附注6   74,035,347.01  15,803,969.9  58,162,658.99    11,674,658.52                         
                                                  4                                                                    
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                     362,245,578.6  154,852,523.  389,912,990.75   211,352,465.3                         
                                   9              20                             1                                     
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资             附注7   20,422,300.67  263,104,813.  20,229,616.96    234,104,813.8                         
                                                  89                             9                                     
  投资性房地产                                                                                                         
  固定资产                 附注8   152,947,886.9  94,758,371.2  156,435,149.86   96,428,653.62                         
                                   2              4                                                                    
  在建工程                 附注9   50,024,093.02  49,944,439.5  49,226,426.29    49,146,772.82                         
                                                  5                                                                    
  工程物资                                                                                                             
  固定资产清理                     9,296.88       9,296.88                                                             
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                 附注10  72,543,939.45  71,837,851.1  76,559,732.91    75,658,802.89                         
                                                  3                                                                    
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用             附注11  1,435,043.66                 6,339,900.57                                           
  递延所得税资产           附注12  7,464,011.80   3,166,805.96  6,805,247.97     3,799,876.57                          
  其他非流动资产                                                                                                       
  非流动资产合计                   304,846,572.4  482,821,578.  315,596,074.56   459,138,919.7                         
                                   0              65                             9                                     
  资产总计                         667,092,151.0  637,674,101.  705,509,065.31   670,491,385.1                         
                                   9              85                             0                                     
  法定代表人:赵卫青           财务总监:易剑鸣                     会计主管人员:赵定卿                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资产负债表(续)
    编制单位:成都华神集团股份有限公司     2007年06月30日                单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      附注   期末数                       期初数                                                 
                                   合并           母公司        合并          母公司                                   
  流动负债:                                                                                                           
  短期借款                  附注1  40,000,000.00  20,000,000.0  85,000,000.0  65,000,000.0                             
                            3                     0             0             0                                        
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                  附注1  30,440,150.92  2,489,523.92  43,281,174.6  2,886,924.60                             
                            4                                   0                                                      
  应付账款                  附注1  37,740,753.28  14,170,937.2  42,738,301.0  12,950,893.3                             
                            5                     6             1             6                                        
  预收款项                  附注1  35,664,353.69  9,537,342.25  19,165,639.9  10,044,210.8                             
                            6                                   3             5                                        
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬              附注1  2,892,144.51   508,193.67    3,887,931.73  414,405.02                               
                            7                                                                                          
  应交税费                  附注1  14,702,829.40  208,819.20    13,025,919.9  558,251.36                               
                            9                                   1                                                      
  应付利息                         383,236.25     348,990.00    318,098.79    318,098.79                               
  应付股利                  附注1  10,921,788.72  10,921,788.7  900,000.00    900,000.00                               
                            8                     2                                                                    
  其他应付款                附注2  15,037,243.01  127,370,960.  18,005,285.5  127,414,719.                             
                            0                     48            1             51                                       
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                     187,782,499.7  185,556,555.  226,322,351.  220,487,503.                             
                                   8              50            48            49                                       
  非流动负债:                                                                                                         
  长期借款                  附注2  64,000,000.00  64,000,000.0  44,000,000.0  44,000,000.0                             
                            1                     0             0             0                                        
  应付债券                                                                                                             
  长期应付款                附注2  600,000.00                   600,000.00                                             
                            2                                                                                          
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                   64,600,000.00  64,000,000.0  44,600,000.0  44,000,000.0                             
                                                  0             0             0                                        
  负债合计                         252,382,499.7  249,556,555.  270,922,351.  264,487,503.                             
                                   8              50            48            49                                       
  所有者权益(或股东权益)                                                                                             
  :                                                                                                                   
  实收资本(或股本)        附注2  153,576,000.0  153,576,000.  153,576,000.  153,576,000.                             
                            3      0              00            00            00                                       
  资本公积                  附注2  123,461,248.3  123,461,248.  123,461,248.  123,461,248.                             
                            4      7              37            37            37                                       
  减:库存股                                                                                                           
  盈余公积                  附注2  68,209,351.76  68,209,351.7  68,209,351.7  68,209,351.7                             
                            5                     6             6             6                                        
  一般风险准备                                                                                                         
  未分配利润                附注2  40,841,937.01  42,870,946.2  60,757,281.4  60,757,281.4                             
                            6                     2             8             8                                        
  其中:现金股利                                                15,357,600.0  15,357,600.0                             
                                                                0             0                                        
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合         386,088,537.1  388,117,546.  406,003,881.  406,003,881.                             
  计                               4              35            61            61                                       
  少数股东权益                     28,621,114.17                28,582,832.2                                           
                                                                2                                                      
  所有者权益合计                   414,709,651.3  388,117,546.  434,586,713.  406,003,881.                             
                                   1              35            83            61                                       
  负债和所有者权益总计             667,092,151.0  637,674,101.  705,509,065.  670,491,385.                             
                                   9              85            31            10                                       
  法定代表人:赵卫青                       财务总监:易剑鸣         会计主管人员:赵定卿                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
利润表
    编制单位:成都华神集团股份有限公司     2007年1-6月                 单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          附注     本期                                  上年同期                                
                                         合并               母公司             合并                 母公司             
  一、营业总收入                         110,938,851.61     21,976,387.12      106,334,349.52       17,213,120.03      
  其中:营业收入                附注27   110,938,851.61     21,976,387.12      106,334,349.52       17,213,120.03      
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                         115,319,565.57     23,741,184.56      103,743,648.20       21,902,269.85      
  其中:营业成本                附注27   81,976,409.51      16,485,194.47      76,115,715.07        11,531,004.84      
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                         976,678.57         181,146.33         1,961,945.56         212,373.60         
  销售费用                               16,386,645.64      151,783.06         9,182,407.61         59,017.16          
  管理费用                               11,012,098.06      4,269,501.99       12,275,597.81        7,759,910.70       
  财务费用                      附注28   3,209,041.03       2,636,904.59       2,962,930.15         2,321,790.23       
  资产减值损失                           1,758,692.76       16,654.12          1,245,052.00         18,173.32          
  加:公允价值变动收益(损失以                                                                                         
  “-”号填列)                                                                                                        
  投资收益(损失以“-”号填列   附注29   192,683.71                            165,085.60                              
  )                                                                                                                   
  其中:对联营企业和合营企业的                                                                                         
  投资收益                                                                                                             
  汇兑收益(损失以“-”号填列                                                                                          
  )                                                                                                                   
  三、营业利润(亏损以“-”号            -4,188,030.25      -1,764,797.44      2,755,786.92         -4,689,149.82      
  填列)                                                                                                               
  加:营业外收入                附注30   353.00                                120,875.95           113,038.41         
  减:营业外支出                附注31   33,332.78          11,070.20          194,556.01                              
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-            -4,221,010.03      -1,775,867.64      2,682,106.86         -4,576,111.41      
  ”号填列)                                                                                                           
  减:所得税费用                         298,452.49         752,867.62         263,823.66           -557,631.53        
  五、净利润(净亏损以“-”号            -4,519,462.52      -2,528,735.26      2,418,283.20         -4,018,479.88      
  填列)                                                                                                               
  归属于母公司所有者的净利润             -4,557,744.47                         2,279,224.41                            
  少数股东损益                           38,281.95                             139,058.79                              
  六、每股收益:                                                                                                       
  (一)基本每股收益                     -0.0297                               0.0148                                  
  (二)稀释每股收益                     -0.0297                               0.0148                                  
  法定代表人:赵卫青                财务总监:易剑鸣                                会计主管人员:赵定卿               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
现金流量表
    编制单位:成都华神集团股份有限公司     2007年1-6月                 单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       附注     本期                              上年同期                       
                                                      合并              母公司          合并             母公司        
  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                        104,962,865.23    14,061,459.58   110,928,239.82   11,369,371.46 
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                        400,410.28        73,410.06       916,315.70       108,335.64    
  经营活动现金流入小计                                105,363,275.51    14,134,869.64   111,844,555.52   11,477,707.10 
  购买商品、接受劳务支付的现金                        94,385,864.34     8,074,394.81    73,119,437.82    5,671,516.15  
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                      11,539,902.40     3,019,193.36    7,637,623.04     1,939,072.48  
  支付的各项税费                                      6,487,953.57      2,103,041.59    7,341,358.64     2,016,411.25  
  支付其他与经营活动有关的现金                        17,429,926.87     1,269,381.16    12,604,313.33    2,034,890.01  
  经营活动现金流出小计                                129,843,647.18    14,466,010.92   100,702,732.83   11,661,889.89 
  经营活动产生的现金流量净额                          -24,480,371.67    -331,141.28     11,141,822.69    -184,182.79   
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                9,500,000.00                                   
  处置固定资产、无形资产和其他长期资产收回            6,200.00          2,400.00        535,800.00       142,200.00    
  的现金净额                                                                                                           
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                        718,518.65        596,663.26      5,271,959.04     5,175,727.71  
  投资活动现金流入小计                                724,718.65        10,099,063.26   5,807,759.04     5,317,927.71  
  购建固定资产、无形资产和其他长期资产支付            18,174,349.18     17,117,414.93   7,643,506.02     4,918,414.90  
  的现金                                                                                                               
  投资支付的现金                                                        38,500,000.00                                  
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                          12,688,972.36                    29,106,581.00 
  投资活动现金流出小计                                18,174,349.18     68,306,387.29   7,643,506.02     34,024,995.90 
  投资活动产生的现金流量净额                          -17,449,630.53    -58,207,324.03  -1,835,746.98    -28,707,068.1 
                                                                                                         9             
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                  30,000,000.00     20,000,000.00   40,000,000.00    30,000,000.00 
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                30,000,000.00     20,000,000.00   40,000,000.00    30,000,000.00 
  偿还债务支付的现金                                  55,000,000.00     45,000,000.00   70,000,000.00    30,000,000.00 
  分配股利、利润或偿付利息支付的现金                  9,181,790.92      8,526,770.92    4,438,617.13     3,649,390.03  
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                        25,175.07         4,000.00        92,375.17        69,984.79     
  筹资活动现金流出小计                                64,206,965.99     53,530,770.92   74,530,992.30    33,719,374.82 
  筹资活动产生的现金流量净额                          -34,206,965.99    -33,530,770.92  -34,530,992.30   -3,719,374.82 
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                        -76,136,968.19    -92,069,236.23  -25,224,916.59   -32,610,625.8 
                                                                                                         0             
  加:期初现金及现金等价物余额                        185,345,814.85    148,516,268.28  226,531,682.57   188,325,898.9 
                                                                                                         9             
  六、期末现金及现金等价物余额                        109,208,846.66    56,447,032.05   201,306,765.98   155,715,273.1 
                                                                                                         9             
  法定代表人:赵卫青                     财务总监:易剑鸣会计主管人员:赵定卿                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
现金流量表(续)
    编制单位:成都华神集团股份有限公司     2007年1-6月                单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                       本期                               上年同期                          
                                                  合并             母公司            合并             母公司           
  1.将净利润调节为经营活动现金流量:                                                                                   
  净利润                                          -4,519,462.52    -2,528,735.26     2,418,283.20     -4,018,479.88    
  加:资产减值准备                                1,758,692.76     16,654.12         1,245,052.00     18,173.32        
  固定资产折旧、油气资产折耗、生产性生            3,938,305.09     2,392,206.28      3,739,270.68     2,192,839.11     
  物资产折旧                                                                                                           
  无形资产摊销                                    2,486,106.80     2,279,565.10      3,959,361.07     3,739,471.50     
  长期待摊费用摊销                                4,904,856.91     -                 9,583.65                         
  处置固定资产、无形资产和其他长期资产            21,909.58        -                 73,680.06        -113,038.41      
  的损失(收益以“-”号填列)                                                                                         
  固定资产报废损失(收益以“-”号填列            11,070.20        11,070.20                                         
  )                                                                                                                   
  公允价值变动损失(收益以“-”号填列            -                -                                                 
  )                                                                                                                   
  财务费用(收益以“-”号填列)                  3,209,041.03     2,636,904.59      2,962,930.15     2,321,790.23     
  投资损失(收益以“-”号填列)                  -192,683.71      -                 -165,085.60                      
  递延所得税资产减少(增加以“-”号填            -658,763.83      633,070.61        -866,638.86      -557,631.53      
  列)                                                                                                                 
  递延所得税负债增加(减少以“-”号填            -                -                                                 
  列)                                                                                                                 
  存货的减少(增加以“-”号填列)                -15,872,688.02   -4,129,311.42     -8,551,440.82    1,414,186.51     
  经营性应收项目的减少(增加以“-”号            -16,005,115.54   -2,454,324.99     -20,277,208.89   -1,127,497.55    
  填列)                                                                                                               
  经营性应付项目的增加(减少以“-”号            -3,561,640.42    811,759.49        26,594,036.05    -4,053,996.09    
  填列)                                                                                                               
  其他                                                                                                             
  经营活动产生的现金流量净额                      -24,480,371.67   -331,141.28       11,141,822.69    -184,182.79      
  2.不涉及现金收支的重大投资和筹资活动                                                                             
  :                                                                                                                   
  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变动情况:                                                                                   
  现金的期末余额                                  109,208,846.66   56,447,032.05     201,306,765.98   155,715,273.19   
  减:现金的期初余额                              185,345,814.85   148,516,268.28    226,531,682.57   188,325,898.99   
  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                        -76,136,968.19   -92,069,236.23    -25,224,916.59   -32,610,625.80   
  法定代表人:赵卫青                              财务总监:易剑鸣                   会计主管人员:赵定卿              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
所有者权益变动表
    编制单位:成都华神集团股份有限公司     2007年06月30日           单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         本期金额                                                                                                
               归属于母公司所有者权益                 少数  所有                                                       
                                                      股东  者权                                                       
                                                      权益  益合                                                       
                                                            计                                                         
               实收   资本   减  盈余   一  未分  其                                                                   
               资本   公积   :  公积   般  配利  他                                                                   
               (或          库         风  润                                                                         
               股本          存         险                                                                             
               )            股         准                                                                             
                                        备                                                                             
  一、上年年   153,5  123,4      68,20      54,6      27,9  427,7                                                      
  末余额       76,00  61,24      9,351      09,8      25,0  81,46                                                      
               0.00   8.37       .76        62.1      03.5  5.86                                                       
                                            4         9                                                                
  加:会计政                                6,14      657,  6,805                                                      
  策变更                                    7,41      828.  ,247.                                                      
                                            9.34      63    97                                                         
  前期差错更                                                                                                           
  正                                                                                                                   
  二、本年年   153,5  123,4      68,20      60,7      28,5  434,5                                                      
  初余额       76,00  61,24      9,351      57,2      82,8  86,71                                                      
               0.00   8.37       .76        81.4      32.2  3.83                                                       
                                            8         2                                                                
  三、本年增                                -19,      38,2  -19,8                                                      
  减变动金额                                915,      81.9  77,06                                                      
  (减少以“-                               344.      5     2.52                                                       
  ”号填列)                                47                                                                         
  (一)净利                                -4,5      38,2  -4,51                                                      
  润                                        57,7      81.9  9,462                                                      
                                            44.4      5     .52                                                        
                                            7                                                                          
  (二)直接                                                                                                           
  计入所有者                                                                                                           
  权益的利得                                                                                                           
  和损失                                                                                                               
  1.可供出售                                                                                                          
  金融资产公                                                                                                           
  允价值变动                                                                                                           
  净额                                                                                                                 
  2.权益法下                                                                                                          
  被投资单位                                                                                                           
  其他所有者                                                                                                           
  权益变动的                                                                                                           
  影响                                                                                                                 
  3.与计入所                                                                                                          
  有者权益项                                                                                                           
  目相关的所                                                                                                           
  得税影响                                                                                                             
  4.其他                                                                                                              
  上述(一)                                -4,5      38,2  -4,51                                                      
  和(二)小                                57,7      81.9  9,462                                                      
  计                                        44.4      5     .52                                                        
                                            7                                                                          
  (三)所有                                                                                                           
  者投入和减                                                                                                           
  少资本                                                                                                               
  1.所有者投                                                                                                           
  入资本                                                                                                               
  2.股份支付                                                                                                          
  计入所有者                                                                                                           
  权益的金额                                                                                                           
  3.其他                                                                                                              
  (四)利润                                -15,            -15,3                                                      
  分配                                      357,            57,60                                                      
                                            600.            0.00                                                       
                                            00                                                                         
  1.提取盈余                                                                                                          
  公积                                                                                                                 
  2.提取一般                                                                                                           
  风险准备                                                                                                             
  3.对所有者                               -15,            -15,3                                                      
  (或股东)                                357,            57,60                                                      
  的分配                                    600.            0.00                                                       
                                            00                                                                         
  4.其他                                                                                                              
  (五)所有                                                                                                           
  者权益内部                                                                                                           
  结转                                                                                                                 
  1.资本公积                                                                                                          
  转增资本(                                                                                                           
  或股本)                                                                                                             
  2.盈余公积                                                                                                          
  转增资本(                                                                                                           
  或股本)                                                                                                             
  3.盈余公积                                                                                                          
  弥补亏损                                                                                                             
  4.其他                                                                                                              
  四、本期期   153,5  123,4      68,20      40,8      28,6  414,7                                                      
  末余额       76,00  61,24      9,351      41,9      21,1  09,65                                                      
               0.00   8.37       .76        37.0      14.1  1.31                                                       
                                            1         7                                                                
  法定代表人:赵卫青         财务总监:易剑鸣     会计主管人员:赵定卿                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    所有者权益变动表(续)
    编制单位:成都华神集团股份有限公司     2007年06月30日                单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         上年金额                                                                                                
               归属于母公司所有者权益                   少数  所有                                                     
                                                        股东  者权                                                     
                                                        权益  益合                                                     
                                                              计                                                       
               实收   资本   减  盈余   一  未分配  其                                                                 
               资本   公积   :  公积   般  利润    他                                                                 
               (或          库         风                                                                             
               股本          存         险                                                                             
               )            股         准                                                                             
                                        备                                                                             
  一、上年年   127,9  147,1      67,66      49,748      30,8  423,4                                                    
  末余额       80,00  19,84      9,245      ,905.7      94,4  12,46                                                    
               0.00   8.37       .49        0           62.3  1.94                                                     
                                                        8                                                              
  加:会计政                                                                                                           
  策变更                                                                                                               
  前期差错更                                                                                                           
  正                                                                                                                   
  二、本年年   127,9  147,1      67,66      49,748      30,8  423,4                                                    
  初余额       80,00  19,84      9,245      ,905.7      94,4  12,46                                                    
               0.00   8.37       .49        0           62.3  1.94                                                     
                                                        8                                                              
  三、本年增   25,59  -23,6      540,1  0.  4,860,      -2,9  4,369                                                    
  减变动金额   6,000  58,60      06.27  00  956.44      69,4  ,003.                                                    
  (减少以“-  .00    0.00                              58.7  92                                                       
  ”号填列)                                            9                                                              
  (一)净利                                5,401,      -445  4,955                                                    
  润                                        062.71      ,524  ,538.                                                    
                                                        .66   05                                                       
  (二)直接                                                                                                           
  计入所有者                                                                                                           
  权益的利得                                                                                                           
  和损失                                                                                                               
  1.可供出售                                                                                                          
  金融资产公                                                                                                           
  允价值变动                                                                                                           
  净额                                                                                                                 
  2.权益法下                                                                                                          
  被投资单位                                                                                                           
  其他所有者                                                                                                           
  权益变动的                                                                                                           
  影响                                                                                                                 
  3.与计入所                                                                                                          
  有者权益项                                                                                                           
  目相关的所                                                                                                           
  得税影响                                                                                                             
  4.其他                                                                                                              
  上述(一)                                5,401,      -445  4,955                                                    
  和(二)小                                062.71      ,524  ,538.                                                    
  计                                                    .66   05                                                       
  (三)所有                                            -2,5  -2,52                                                    
  者投入和减                                            23,9  3,934                                                    
  少资本                                                34.1  .13                                                      
                                                        3                                                              
  1.所有者投                                                                                                           
  入资本                                                                                                               
  2.股份支付                                                                                                          
  计入所有者                                                                                                           
  权益的金额                                                                                                           
  3.其他                                               -2,5  -2,52                                                    
                                                        23,9  3,934                                                    
                                                        34.1  .13                                                      
                                                        3                                                              
  (四)利润                     540,1      -540,1                                                                     
  分配                           06.27      06.27                                                                      
  1.提取盈余                    540,1      -540,1                                                                     
  公积                           06.27      06.27                                                                      
  2.提取一般                                                                                                           
  风险准备                                                                                                             
  3.对所有者                                                                                                          
  (或股东)                                                                                                           
  的分配                                                                                                               
  4.其他                                                                                                              
  (五)所有   25,59  -23,6                                   1,937                                                    
  者权益内部   6,000  58,60                                   ,400.                                                    
  结转         .00    0.00                                    00                                                       
  1.资本公积  25,59  -25,5                                                                                            
  转增资本(   6,000  96,00                                                                                            
  或股本)     .00    0.00                                                                                             
  2.盈余公积                                                                                                          
  转增资本(                                                                                                           
  或股本)                                                                                                             
  3.盈余公积                                                                                                          
  弥补亏损                                                                                                             
  4.其他             1,937                                   1,937                                                    
                      ,400.                                   ,400.                                                    
                      00                                      00                                                       
  四、本期期   153,5  123,4      68,20      54,609      27,9  427,7                                                    
  末余额       76,00  61,24      9,351      ,862.1      25,0  81,46                                                    
               0.00   8.37       .76        4           03.5  5.86                                                     
                                                        9                                                              
  法定代表人:赵卫青         财务总监:易剑鸣   会计主管人员:赵定卿                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产负债表附表                                                                                                       
  资产减值准备表                                                                                                       
  编制单位:成都华神集团股份有限公司2007年6月30日                     单位:人民币元                                    
  项目                            2006-12-31           本期增加数            本期核销数            2007-6-30           
  一、坏账准备                    15,018,130.65        1,765,875.29                                16,784,005.94       
  其中:应收账款                  13,872,286.65        1,643,693.69                                15,515,980.34       
  其他应收款                      1,145,844.00         122,181.60                                  1,268,025.60        
  二、短期投资跌价准备合计                                                                                             
  其中:股票投资                                                                                                       
  债券投资                                                                                                             
  三、存货跌价准备                54,341.85            3,172.90              11,481.96             46,032.79           
  其中:原材料                    15,332.87                                  6,323.08              9,009.79            
  库存商品                        9,422.62             3,172.90                                    12,595.52           
  委托代销商品                    29,586.36                                  5,158.88              24,427.48           
  四、长期投资跌价准备合计                                                                                             
  其中:长期股权投资                                                                                                   
  长期债权投资                                                                                                         
  五、固定资产减值准备             65,988.00                                                       65,988.00           
  其中:机器设备                   65,988.00                                                       65,988.00           
  六、无形资产减值准备                                                                                                 
  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                                                                                                 
  合计                            15,138,460.50        1,769,048.19          11,481.96             16,896,026.73       
  法定代表人:赵卫青                               财务总监:易剑鸣                       会计主管人员:赵定卿         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    
    


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  利润表附表                                                                                                           
  编制单位:成都华神集团股份有限公司            2007年6月                                        单位:人民币元         
  项目                  2007年1-6月                                    2006年1-6月                                     
                        净资产收益率%          每股收益                净资产收益率%            每股收益               
                        全面摊薄   加权平均    全面摊薄    加权平均    全面摊薄    加权平均     全面摊薄    加权平均   
  营业利润              -1.08%     -1.06%      -0.0273     -0.0273     0.69%       0.70%        0.0179      0.0196     
  利润总额              -1.09%     -1.07%      -0.0275     -0.0275     0.67%       0.68%        0.0175      0.0191     
  归属于母公司所有者的  -1.18%     -1.15%      -0.0297     -0.0297     0.57%       0.58%        0.0148      0.0162     
  净利润                                                                                                               
  扣除非经常性损益后归  -1.17%     -1.14%      -0.0293     -0.0293     0.50%       0.50%        0.0129      0.0141     
  属于母公司所有者的净                                                                                                 
  利润                                                                                                                 
  法定代表人:赵卫青                           财务总监:易剑鸣                        会计主管人员:赵定卿            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    会计报表附注
    公司简介
    成都华神集团股份有限公司原名成都建业发展股份有限公司,是经成都市体制改革委员会成体改(1988)009号文批准,由成都市青年经济建设联合公司、成都市锦华印刷厂、成都市西城区北大建筑工程队等三家集体所有制企业共同出资组建的,1993年经国家体改委(1993)167号文确认为继续进行规范的股份制试点企业。1996年9月经成都市体制改革委员会成体改股(1996)026号文批准,公司更名为“成都华神高科技股份有限公司”。1997年11月11日经中国证券监督管理委员会批准,于1998年3月27日公司的社会公众股1700万股在深圳证券交易所上市。1998年6月27日经1997年度股东大会批准,更名为“成都华神集团股份有限公司”,证券代码“000790”。
    2003年2月9日本公司经成都市工商行政管理局核准换取5101001801570号企业法人营业执照,注册资本15,357.60万元人民币。注册地址:四川省成都市高新技术开发区天府大道高新孵化华拓大厦B座3楼,办公地点:四川省成都市十二桥路37号新1号华神科技大厦A座6楼。经营范围:高新技术产品开发、生产、经营,中西成药生产,药业技术服务和咨询,商品销售(不含国家限制产品和禁止流通产品),物业管理、咨询及其它服务。医疗器械及配件,农产品自研产品销售。法定代表人:赵卫青。
    (二)公司及附属子公司的主要会计政策、会计估计和合并会计报表的编制方法
    1. 会计制度
    执行中华人民共和国企业会计准则(2006年版)和《企业会计制度》及其补充规定。
    2. 会计年度
             会计年度自公历每年1月1日起至12月31日止。
    3. 记账本位币
    以人民币为记账本位币。
    4. 记账基础和计价原则
    会计核算以权责发生制为基础,各项资产按取得时的实际成本计价。其后,各项资产如果发生减值,则按有关规定计提相应的减值准备。
    5. 外币业务核算方法
    对年度内发生的非本位币经济业务,按业务发生当日中国人民银行公布的外汇市场汇价的中间价(“市场汇价”)折合为人民币计账。期末货币性项目中的非记账本位币余额按期末中国人民银行公布的市场汇价进行调整。由此产生的折算差额除筹建期间及固定资产购建期间有关借款发生的汇兑差额资本化外,作为汇兑损益记入当年度财务费用。
    6. 外币会计报表的折算方法
    以外币为本位币的子公司,本期编制折合人民币会计报告时,所有资产、负债类项目按照合并会计报表决算日的市场汇价折算为母公司记账本位币,所有者权益类项目除“未分配利润”项目外,均按照发生时的市场汇价折算为母公司本位币。损益类项目和利润分配表中的有关发生额项目按合并会计报表决算日的市场汇价折算为母公司记账本位币。对现金流量表中的有关收入、费用各项目,以及有关长期负债、长期投资、固定资产、长期待摊费用、无形资产的增减项目,按合并会计报表决算日的市场汇价折算为母公司记账本位币。有关资本的净增加额项目按照发生时的汇率折算为母公司记账本位币。由于折算汇价不同产生的折算差额,在折合人民币资产负债表所有者权益类设外币报表折算差额项目反映。
    7. 现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金及可随时用于支付的存款。现金等价物是指本公司所持有的期限短(一般是指从购买日起三个月内到期)、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。
    8. 金融资产和金融负债的核算方法
    (1)、金融资产和金融负债的确认和计量
    ① 以公允价值计量且其变动计入当期损益的金融资产或金融负债
    以公允价值计量且其变动计入当期损益的金融资产的股票、债券、基金,以及不作为有效套期工具的衍生工具,按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息,单独确认为应收项目。
    在持有以公允价值计量且其变动计入当期损益的金融资产期间取得的利息或现金股利,确认为投资收益。资产负债表日,企业将以公允价值计量且其变动计入当期损益的金融资产或金融负债的公允价值变动计入当期损益。
    处置该金融资产或金融负债时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    ② 持有至到期投资
    持有至到期投资按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息,单独确认为应收项目。
    持有至到期投资在持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得持有至到期投资时确定,在该持有至到期投资预期存续期间或适用的更短期间内保持不变。实际利率与票面利率差别较小的,也可按票面利率计算利息收入,计入投资收益。
    处置持有至到期投资时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    ③ 应收款项
    对外销售商品或提供劳务形成的应收债权,按从购货方应收的合同或协议价款作为初始确认金额。企业收回或处置应收款项时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    ④ 可供出售金融资产
    没有划分为以公允价值计量且其变动计入当期损益的金融资产或持有至到期投资等金融资产的,归为此类。
    可供出售金融资产按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。
    可供出售金融资产持有期间取得的利息或现金股利,计入投资收益。资产负债表日,可供出售金融资产以公允价值计量,且公允价值变动计入资本公积(其他资本公积)。
    处置可供出售金融资产时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    ⑤ 其他金融负债
    其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。其他金融负债采用摊余成本进行后续计量。
    (2)、金融资产的减值损失
    公司在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的帐面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。
    ① 金融资产发生减值的情形:
    1)发行方或债务人发生严重财务困难;
    2)债务人违反了合同条款;
    3)债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    4)债务人很可能倒闭或进行其他财务重组;
    5)因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    6)无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量;
    7)债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使对权益工具的投资可能无法收回投资成本;
    8)权益工具投资的公允价值发生严重或非暂时性下跌;
    9)其他表明金融资产发生减值的客观情形
    ② 金融资产的减值处理
    1)以摊余成本计量的金融资产发生减值时,将该金融资产的帐面价值减记至预计未来现金现值,减记的金额确认为资产减值损失,计入当期损益。
    2)对单项金额重大的金融资产单独进行减值测试,如有证据表明其已发生减值,确认减值损失,计入当前损益。
    3)对单项测试未发生减值的金融资产,连同单项金额不重大的金融资产,一并在具有类似信用风险特征的金融资产组合中进行减值测试。
    4)本公司对以摊余成本计量的金融资产确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的损失予以转回,计入当期损益。但是,转回后的账面价值不能超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    (3)、金融资产转移
    本公司于将金融资产所有权上几乎所有的风险和报酬转移给转入方,或已放弃对该金融资产的控制时,终止确认该金融资产。
    9. 坏账核算方法
    (1)、坏账确认标准
    ①.债务人破产或死亡,以其破产财产或者遗产清偿后,仍然不能收回的应收款项;
    ②.债务人逾期未履行偿债义务超过三年而且有明显特征表明无法收回的应收款项。
    (2)、坏账准备的计提方法和标准
    对坏账核算采用备抵法。本公司于期末按照应收款项余额(包括应收账款和其他应收款),分账龄按比例提取一般性坏账准备。纳入合并报表范围内的母公司与子公司,子公司与子公司之间的应收款项未计提坏帐准备。
    对账龄为一年以内的提取比例为5%,一至两年的为10%,二至三年的为20%,三年至四年的为40%,四年至五年的为80%,五年以上的为100%。
    在报表截止日已获知某笔应收款项能够保证收回,并且在报表日至报告日已收回,且金额较大则该笔应收款项在报表日未计提坏帐准备。
    对有确凿证据表明不能收回或挂账时间太长的应收款项采用个别认定法计提特别坏账准备,计提的坏账准备计入当年度管理费用。 
    10. 存货核算方法
    存货分为原材料、库存商品、在产品、工程施工、产成品、委托代销商品、委托加工材料、低值易耗品、包装物等九大类。
    存货盘存制度采用永续盘存法。购入、自制的存货以实际成本入账,发出按加权平均法计价,低值易耗品按五五摊销法摊销。
    期末,存货按成本与可变现净值孰低法计量。存货跌价准备系按存货从成本高于其可变现净值的差额提取,预计的存货跌价损失计入当年度损益。
    11. 短期投资核算方法
    短期投资是指能够随时变现并且持有时间不准备超过一年的股票、债券、基金等。
    短期投资在取得时以实际发生的投资成本扣除已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息后的金额计价。
    短期投资持有期间所收到的股利、利息等收益除已计入应收项目的现金股利或利息外,均直接冲减投资成本。处置短期投资时,将短期投资的账面价值与实际取得价款的差额,作为当期投资损益。
    短期投资期末按成本与市价孰低计量,对于市价低于成本的差额,提取短期投资减值准备。
    (如某项投资超过整个短期投资的10%,该项投资需单独计提跌价准备)
    12. 长期股权投资的计量、收益确认方法及具有共同控制、重大影响的确定依据
    (1)、长期股权投资的初始计量
    ①.同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。 
    ②.非同一控制下的企业合并,长期股权投资成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。公允价值与其账面价值的差额,计入当期损益。
    购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。
    购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核; 经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    ③.以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。 
    ④.以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。 
    ⑤.投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
    ⑥.非货币性资产交换取得长期股权投资如该项交换具有商业实质且换入资产或换出资产的公允价值能够可靠地计量,以公允价值和应支付的相关税费作为换入长期股权投资的成本,公允价值与换出资产账面价值的差额计入当期损益:
    如该项交换不具有商业实质或换入资产或换出资产的公允价值不能够可靠地计量,以换出资产的账面价值和应支付的相关税费作为换入的长期股权投资成本,不确认损益。
    ⑦.债务重组取得的长期股权投资的成本按其公允价值入账,重组债权的账面余额与受让的非现金资产的公允价值之间的差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益。
    (2)、长期股权投资的后续计量及收益确定方法  
    ①.能够对被投资单位实施控制的长期股权投资采用成本法核算。编制合并财务报表时按照权益法进行调整。 
    ②.对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算。
    ③.对被投资单位具有共同控制或重大影响的长期股权投资采用权益法核算。
    采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。 
    采用权益法核算的长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
    资产负债表日,公司对长期股权投资逐项进行减值测试,如资产的可收回金额低于其账面价值则将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    (3)、具有共同控制、重大影响的确定依据
    ①.共同控制是指按照合同约定对某项经济活动所共同控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的的投资方一致同意时存在。
    ②.重大影响是指对一个企业的财务和经营决策有参与的权利,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    ③.在确定能否对被投资单位实施控制或施加重大影响时,同时考虑本公司和其他方持有的被投资单位当期可转换债券、当期可执行认股权证等潜在表决权因素。
    (4)、长期投资减值准备
    期末对长期投资逐项进行检查,如果长期投资的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投资的账面价值,则对可收回金额低于长期投资账面价值的部分计提长期投资减值准备,计入当期损益。
    长期股权投资资产减值准备一经确认,在以后会计期间不得转回。
    13. 固定资产计价及其折旧方法
    (1)、固定资产分类
    公司固定资产是指为生产商品、提供劳务、经营管理而持有的,使用寿命超过一个会计年度房屋建筑物、机器设备、其他设备等。
    (2)、固定资产的计量和折旧
    公司固定资产按照成本进行初始计量。固定资产的折旧采用平均年限法计算,并按固定资产的类别、估计经济使用年限和预计残值(原值的5%)确定其折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类别                                       使用年限                                        年折旧率%             
  房屋建筑物                                     10~35年                                        9.50~2.71%           
  通用设备                                       6~10年                                         15.83~9.50%          
  专用设备                                       5~10年                                         19.00~9.50%          
  运输工具                                       8年                                             11.875%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核,预计数与原先估计数有差异的,调整原先估计数,并按会计估计变更处理。
    (3)、固定资产的后续支出
    固定资产的后续支出,如与该固定资产有关的经济利益很可能流入企业且该固定资产的成本能够可靠地计量,则计入固定资产成本,如有被替换的部分,扣除其账面价值;否则,在发生时计入当期损益。
    ①. 固定资产改良支出,计入固定资产账面价值,增计后的金额不应超过该固定资产的可收回金额;增计后的金额超过该固定资产可收回金额的部分,直接计入当期营业外支出。
    ②. 不能区分是固定资产修理还是固定资产改良,或固定资产修理和固定资产改良结合在一起,则按上述原则进行判断,其发生的后续支出,分别计入固定资产价值或计入当期费用。
    ③. 固定资产装修费用,符合上述原则可予以资本化的,在“固定资产”科目下单设“固定资产装修”明细科目核算,并在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用合理的方法单独计提折旧。下次装修时,该项固定资产相关的“固定资产装修”明细科目的余额减去相关折旧后的差额,一次全部计入当期营业外支出。
    ④. 融资租赁方式租入的固定资产发生的固定资产后续支出,比照上述原则处理。发生的固定资产装修费用,符合上述原则可予以资本化的,在两次装修期间、剩余租赁期与固定资产尚可使用年限三者中较短的期间内,采用合理的方法单独计提折旧。
    ⑤. 经营租赁方式租入的固定资产发生的固定资产的改良支出,单设“经营租入固定资产改良”科目核算,并在剩余租赁期与租赁资产尚可使用年限两者中较短的期间内,采用合理的方法单独计提折旧。
    (4)、固定资产减值准备
    公司期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、损坏、长期闲置等原因导致其可收回金额低于账面价值的,计提固定资产减值准备。计提时,按单项固定资产可收回金额低于账面价值的差额确认固定资产减值准备。
    固定资产减值准备一经确认,在以后会计期间不得转回。
    14. 在建工程的计量、完工结转和减值准备
    公司在建工程按实际成本初始计量。工程达到预定可使用状态后,将该项工程完工达到预定可使用状态所发生的必要支出结转,作为固定资产的入账价值。
    在建工程指兴建中的厂房与设备及其他固定资产,按实际成本入账,其中包括直接建筑及安装成本,以及于兴建、安装及测试期间的有关借款利息支出及外汇汇兑损益。在建工程在达到预定可使用状态时,确认固定资产,并截止利息资本化。
        在建工程减值准备
    期末对在建工程进行全面检查,若在建工程长期停建并且预计在未来3年内不会重新开工,所建项目在性能上、技术上已经落后并且所带来的经济效益具有很大的不确定性,或其他足以证明在建工程已经发生减值的,按可收回金额低于账面价值的差额计提在建工程减值准备。
    在建工程减值准备一经确认,在以后会计期间不得转回。
    15. 无形资产的计量、摊销和减值准备
    (1)、无形资产的计价、使用寿命和摊销
    公司无形资产包括专利技术及专利权、软件、技术转让费、土地使用权等,按照成本进行初始计量,并按其预计受益年限平均摊销,具体摊销年限如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                                                  摊销年限                       
  土地使用权                                                                            48年-70年                      
  专利技术及专利权                                                                      5年-12年                       
  技术软件                                                                              5年                            
  技术转让费                                                                            4-5年                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
根据《企业会计准则第6号—无形资产》的规定,公司发生的内部研究开发项目开发阶段的支出,将由现行会计政策下的全部费用计入当期损益变更为将符合规定条件的开发支出予以资本化;根据每项无形资产所包含的经济利益,通过其所生产的产品或其他资产实现的,其摊销金额计入相关资产成本,不能通过产品或其他资产实现的,其摊销金额计入当期损益。
    公司于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,与以前估计不同的,改变其摊销年限,并按会计估计变更进行处理。
    对使用寿命不确定的无形资产,在持有期间内不予以摊销,在每一会计期末进行减值测试,按照《企业会计准则第8号—资产减值》的规定,需要计提减值准备的,相应计提有关的减值准备。
    (2)、无形资产的减值准备
    期末检查各项无形资产预计给本公司带来未来经济利益的能力,当存在:1)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;2)某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;3)某项无形资产已超过法律保护期限,但仍然具有部分使用价值;4)其他足以证明某项无形资产实质上已发生了减值准备情形的情况下,预计可收回金额低于账面价值的差额计提无形资产减值准备。计提时,按单项无形资产可收回金额低于其账面价值的差额确认无形资产减值准备。
    无形资产减值准备一经确认,在以后会计期间不得转回。
    公司期末如果预计某项无形资产已经不能给企业带来未来经济利益的,将该项无形资产的账面价值全部转入当期损益。
    (3)、研究阶段支出和开发阶段支出的划分标准:
    ①.研究阶段支出是指为获得并理解新的科学或技术知识而进行的独创性的有计划调查所发生的支出。
    对涉及公司产品的研究成果或其他知识的应用研究、评价和最终选择等进行的研究活动,对公司生产产品所涉及的材料、设备、工序、系统等进行的研究活动,新的或经改进的材料、设备、产品、工序、系统的试制、设计、评价和最终选择等进行的研究活动,上述研究活动所发生的支出划入公司内部研究项目的研究阶段支出,于发生时计入当期损益。
    ②.开发阶段支出是在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等过程中所发生的开发支出。
    公司将研究成果或其他知识应用于某项计划或设计,在此进行生产前或使用前的原型和模型的设计、建造和测试,以及不具有商业性生产经济规模的试生产设施的设计、建造和运营等开发活动所发生的支出划入公司内部研究项目的开发阶段支出,该等支出同时满足下列条件时才确认为无形资产,否则计入当期损益:
    1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    2)具有完成该无形资产并使用或出售的意图;
    3)无形资产产生经济利益方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场;
    4)有足够的技术、财务资源和其他资源条件支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    5)归属于该无形资产开发阶段的支出能够可靠计量。
    16. 长期待摊费用的摊销政策
    长期待摊费按实际发生额核算,在项目受益期内平均摊销。
    除购建固定资产以外,所有筹建期间所发生的费用,先在长期待摊费用中归集,待公司开始生产经营当月起一次进入开始生产经营当月的损益。
    17. 借款费用
    (1)、借款费用资本化的确认条件
    借款费用包括借款而发生的利息、折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额,因专门借款而发生的利息、折价或溢价的摊销和汇兑差额,在同时具备下列三个条件时,借款费用予以资本化:
        ①.资产支出已经发生;
        ②.借款费用已经发生;
        ③.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。
         其他的借款利息、折价或溢价的摊销和汇兑差额,在发生当期确认费用。
        (2)、资本化金额的确定
    至当期止购建固定资产资本化利息的资本化金额,等于累计支出加权平均数乘以资本化率,资本化率按以下原则确定:
        ①.为购建固定资产只借入一笔专门借款,资本化率为该项借款的利率;
        ②.为购入固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。
       (3)、暂停资本化
    若固定资产的购建活动发生非正常中断,并且时间连续超过3个月,则暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
    (4)、停止资本化
    当所购建的固定资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认费用。
    18. 职工薪酬
    职工薪酬包括:职工工资、奖金、津贴及补贴;职工福利费;养老保险、医疗保险、失业保险、工伤保险等社会保险;住房公积金;工会经费和职工教育经费;非货币性福利;因解除与职工的劳动关系给予的补偿;其他与获得职工提供服务相关支出。
    在职工为公司提供服务的会计期间,将应付的职工薪酬确认为负债。因解除与出口贸易工的劳动关系给予的补偿外,根据职工提供服务的对象,分别计入固定资产成本、产品成本或劳务成本、。除上述之外的职工薪酬直接计入当期损益。
    在职工劳动合同到期前,公司解除与职工的劳动关系或鼓励职工自愿接受裁减而给予的补偿,确认为预计负债,同时计入当期损益。
    19. 预计负债的确认原则
        若与或有事项相关的义务同时符合以下条件,则将其确认为负债:
        1).该义务是企业承担的现时义务;
        2).该义务的履行很可能导致经济利益流出企业;
        3).该义务的金额能够可靠地计量。
    确认负债的金额是清偿该负债所需支出的最佳估计数。如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下限金额的平均数确定;如果所需支出不存在一个金额范围,则最佳估计数按如下方法确定:
        1).或有事项涉及单个项目时,最佳估计数按最可能发生金额确定;
    2).或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定。
    确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
    20. 股份支付
    股份支付,是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。
    股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    以权益结算的股份支付,是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。
    以现金结算的股份支付,是指企业为获取服务承担以股份或其他权益工具为基础计算确定的交付现金或其他资产义务的。
    21. 收入确认原则
        (1)、商品销售
    已将商品所有权上的重要风险和报酬转移给买方,不再对该商品实施继续管理权和实际控制权,相关的收入可以收到,并且与销售该商品有关的成本能够可靠地计量时,确认收入实现。
        (2)、提供劳务(不包括长期合同)
    在交易的结果能够可靠地估计(即劳务总收入及总成本能够可靠地计量,劳务的完成程度能够可靠地确定,相关的价款能够流入)时,于决算日按完工百分比法确认收入的实现。
    当交易的结果不能可靠地确定估计时,于决算日按已经发生并预计能够补偿的劳务成本金额确认收入,并将已经发生的成本记入当年损益类账户。
        (3)、利息收入和使用费收入 
    在相关的收入金额能够可靠地计量,相关的经济利益可以收到时,按资金使用时间和约定的利率确认利息收入,按协议中约定的时间和计算方法确认使用费收入。
        (4)、 建造合同
    在建造合同的结果能够可靠地估计(即合同的总收入及已经发生的成本能够可靠地计量,合同完工进度及预计尚需发生的成本能够可靠地确定,相关的经济利益可以收到)时,于决算日按完工百分比法确认收入的实现。合同完工进度按累计发生的成本占预计总成本的比例确定。
    当建造合同的结果不能可靠地估计时,于决算日按已经发生并预计能够收回的成本金额确认收入,并将已经发生的成本记入当年度损益类账项。
    如果预计合同总成本将超出合同总收入,将预计的损失立即记入当年度损益类账项。
    22. 政府补助
    政府补助,是指企业从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。
    与资产相关的政府补助,应当确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    与收益相关的政府补助,如果用于补偿企业以后期间的相关费用或损益的,确认为递延收益,并在确认相关费用的期间,计入当期损益;如果用于补偿企业已发生的相关费用或损失的,直接计入当期损益。
    已确认的政府补助需要返还的,如果存在相关递延收益的,冲减相关递延收益帐面余额,超出部份计入当期损益;如果不存在相关递延收益的,计接计入当期损益。
    23. 确认递延所得税的依据
    公司所得税的会计处理采用资产负债表债务法。
    公司将当期和以前期间应交未交的所得税确认为负债,将已支付的所得税超过应支付的部分确认为资产。存在应纳税暂时性差异或可抵扣暂时性差异的,按以下要求确认递延所得税资产或递延所得税负债:
    (1)除下列交易中产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生递延所得税负债:
    ① 商誉的初始确认;
    ② 不是企业合并,且交易发生时既不影响会计利润也不影响应纳税所得额的交易中产生的资产或负债的初始确认;    
    ③ 对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,投资企业能够控制暂时性差异转回的时间,且该暂时性差异在可预见的未来很可能不会转回。
    (2) 公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认所有可抵扣暂时性差异产生递延所得税资产。
    公司期末对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,本公司以原减记的金额为限,予以转回。
    24. 合并会计报表的编制方法
    (1)、合并会计报表原则
    对持有被投资单位有表决权资本总额50%以上,或虽不超过50%但具有实际控制权的长期投资单位合并其会计报表。
    (2)、合并会计报表编制方法
    公司合并财务报表以母公司和子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司编制。在编制合并财务报表时,母子公司的会计政策和会计期间要求保持一致,母公司与各子公司相互间的重要投资、往来、存货购销等内部交易及其未实现利润抵销后逐项合并,并计算少数股东权益。
    (三)、会计政策、会计估计变更或合并会计报表范围变化的影响
    1、会计政策变更:
    根据财政部2006年2月15日颁布的第33号令和财会[2006]3号文件规定,公司自2007 年1 月1 日起执行新修订的《企业会计准则——基本准则》和《企业会计准则第1号——存货》等38项具体会计准则。本公司根据新会计准则的要求对原有主要会计政策、会计估计和合并财务报表的编制方法进行变更、修订,以作为公司会计核算的基础和依据。主要内容如下:
    (1)、长期股权投资
    根据《企业会计准则2号—长期股权投资》的规定,公司在个别报表中,将现行会计政策下对控股子公司采用权益法核算变更为成本法核算,合并报表时调整为权益法进行核算。此变更将影响母公司当期损益,但不影响公司合并财务报表。
    (2)、无形资产
    根据《企业会计准则第6号—无形资产》的规定,公司发生的内部研究开发项目开发阶段的支出,将由现行会计政策下的全部费用计入当期损益变更为将符合规定条件的开发支出予以资本化;
    公司将现行会计政策下,无形资产摊销计入当期期间费用变更为根据每项无形资产所包含的经济利益,通过其所生产的产品或其他资产实现的,其摊销金额计入相关资产成本。
    上述变更,对公司利润影响有限。
    (3)、资产减值
    根据《企业会计准则第8号----资产减值》的规定,公司对非流动资产计提的减值将不允许转回,此项变更将影响公司以后资产升值而带来的损益。
    (4)、职工薪酬
    根据《企业会计准则第9号—职工薪酬》的规定,公司将现行会计政策下按工资的14%比例计提的应付职工福利费变更为按实际发生的职工福利费计入职工薪酬—职工福利核算 。此项变更对公司利润影响有限。
    (5)、政府补助
    根据《企业会计准则第16号—政府补助》的规定,公司目前现行制度下的直接计入当期损益的政府补助变更为在区分与资产相关的政策补助和与收益相关的政府补助后,将与资产相关的政府补助计入递延收益并分期计入损益,将与权益相关的政府补助直接计入当期损益。此项变更对公司利润影响有限。
    (6)、根据《企业会计准则第17号—借款费用》的规定,公司将现行会计政策下因购建资产而借入的专门借款利息才能资本化变更为因购建资产而借入的专门借款和一般借款所发生的利息只要符合资本化条件的均可资本化。此项变更对公司利润影响有限
    (7)、所得税
    根据《企业会计准则第18号—所得税》的规定,公司将由现行会计政策下对所得税的核算采用应付税款法变更为资产负债表债务法。对与资产、负债项目帐面价值与计税基础不一致而形成的可抵扣暂时性差异或应纳税暂时性差异,公司将按照准则的要求,分别作为递延所得税资产或递延所得税负债进行核算,该政策会影响公司当期会计所得税费用和递延所得税资产或递延所得税负债,从而影响公司的当期利润和股东权益。
    (8)、合并财务报表
    根据《企业会计准则第33号—合并财务报表》的规定,公司将现行会计政策下合并财务报表中少数股东权益单独列示,变更为在合并资产负债表中股东权益项目下以“少数股东权益”项目列示。此项政策变化将影响公司的股东权益。
    2、会计估计变更及会计差错更正
    公司本期未发生会计估计变更及会计差错更正事项
    3、公司本期合并报表范围的变化
    2007年2月本公司与控股子公司成都华神生物技术有限责任公司共同投资成立了四川华神兽用生物制品有限公司。该公司注册资本1000万元,截止2007年6月30日,投入资本1000万元。本期纳入合并报表范围。
    (四)、税项
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税项                            计税基础                                                      税率%                  
  增值税                          产品销售收入                                                  13%、17%               
  营业税                          工程收入、物业管理收入                                        3%、5%                 
  城市维护建设税                  应纳增值税及营业税额                                          5%、7%                 
  教育费附加                      应纳增值税及营业税额                                          3%                     
  地方教育费附加                  应纳增值税及营业税额                                          1%                     
  房产税                          出租收入、房产原值                                            12%、1.2%              
  企业所得税                      应纳税所得额                                                  15%、33%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:公司于1996年被成都市科学技术委员会认定为高新技术企业,根据成都市人民政府成府函(1997)57号文批准,公司执行15%所得税的优惠政策。
              公司控股子公司成都中医药大学华神药业有限公司,根据成都市高新区地方税务局[2001]1号文批复,公司执行15%所得税的优惠政策。
              公司控股子公司四川华神钢构有限责任公司,执行15%的企业所得税。
              公司控股子公司四川华神农业新技术有限责任公司执行15%的企业所得税税率。
              公司控股子公司华神农大动物保健药品有限公司执行33%的企业所得税税率。
              公司控股子公司北京医科药植天然药物科技开发有限公司,根据[2003]海地税企免字第213号减税、免税批复通知,公司执行15%所得税的优惠政策。
              公司控股子公司上海中南医院投资有限公司注册上海浦东新区,执行15%的企业所得税税率。
              公司控股子公司成都华神生物技术有限责任公司,执行33%的企业所得税税率。
              公司控股子公司四川华神兽用生物有限公司,执行33%的企业所得税税率。
    (五)、控股子公司及合营企业、联营企业有关情况
    所控制的境内外所有子公司和合营企业情况及合并范围:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                            注                      拥             投资额                                
                                            册                      有                                                   
                                            资                      股                                                   
                                            本                      权                                                   
  公司名称                    注            (           直          间             (                         主         
                              册            万          接          接             万                        营         
                              地            元                                     元                        业         
                                            )                                      )                         务         
  四川华神钢构有限责          成            50          直          间             50                        轻         
  任公司                      都            00          接          接             00                        钢         
                              市            万                                     万                        结         
                                                                                                             构         
                                                                                                             房         
                                                                                                             屋         
                                                                                                             建         
                                                                                                             筑         
                                                                                                             设         
                                                                                                             计         
                                                                                                             、         
                                                                                                             施         
                                                                                                             工         
                                                                                                             ;         
                                                                                                             生         
                                                                                                             产         
                                                                                                             、         
                                                                                                             销         
                                                                                                             售         
                                                                                                             彩         
                                                                                                             钢         
                                                                                                             压         
                                                                                                             型         
                                                                                                             板         
                                                                                                             及         
                                                                                                             夹         
                                                                                                             芯         
                                                                                                             板         
  四川华神农业新技术          成            20          直                         10                        农         
  有限责任公司                都            00          接                         20                        业         
                              市            万                                     万                        开         
                                                                                                             发         
                                                                                                             、         
                                                                                                             生         
                                                                                                             产         
                                                                                                             ;         
                                                                                                             农         
                                                                                                             业         
                                                                                                             技         
                                                                                                             术         
                                                                                                             产         
                                                                                                             品         
                                                                                                             开         
                                                                                                             发         
                                                                                                             、         
                                                                                                             经         
                                                                                                             营         
  四川华神农大动物保          成            10          直                         75                        兽         
  健药品有限公司              都            00          接                         6.                        药         
                              市            万                                     1                         、         
                                                                                   万                        鱼         
                                                                                                             药         
                                                                                                             、         
                                                                                                             散         
                                                                                                             剂         
                                                                                                             、         
                                                                                                             饲         
                                                                                                             料         
                                                                                                             添         
                                                                                                             加         
                                                                                                             剂         
                                                                                                             、         
                                                                                                             医         
                                                                                                             疗         
                                                                                                             器         
                                                                                                             械         
                                                                                                             、         
                                                                                                             养         
                                                                                                             殖         
                                                                                                             开         
                                                                                                             发         
  成都中医药大学华神          成            20          直          间             20                        批         
  药业有限责任公司            都            00          接          接             00                        发         
                              市            万                                     万                        、         
                                                                                                             零         
                                                                                                             售         
                                                                                                             中         
                                                                                                             药         
                                                                                                             材         
                                                                                                             、         
                                                                                                             中         
                                                                                                             成         
                                                                                                             药         
                                                                                                             、         
                                                                                                             西         
                                                                                                             药         
                                                                                                             制         
                                                                                                             剂         
                                                                                                             ,         
                                                                                                             医         
                                                                                                             疗         
                                                                                                             器         
                                                                                                             械         
                                                                                                             ;         
                                                                                                             医         
                                                                                                             药         
                                                                                                             技         
                                                                                                             术         
                                                                                                             产         
                                                                                                             品         
                                                                                                             研         
                                                                                                             究         
                                                                                                             、         
                                                                                                             开         
                                                                                                             发         
                                                                                                             、         
                                                                                                             中         
                                                                                                             间         
                                                                                                             试         
                                                                                                             验         
                                                                                                             科         
                                                                                                             技         
                                                                                                             服         
                                                                                                             务         
                                                                                                             、         
                                                                                                             咨         
                                                                                                             询         
                                                                                                             、         
                                                                                                             交         
                                                                                                             流         
                                                                                                             、         
  北京医科药植天然药          北            20          直                         10                        中         
  物科技开发有限公司          京            00          接                         20                        草         
                              市            万                                     万                        药         
                                                                                                             的         
                                                                                                             技         
                                                                                                             术         
                                                                                                             开         
                                                                                                             发         
                                                                                                             、         
                                                                                                             技         
                                                                                                             术         
                                                                                                             转         
                                                                                                             让         
                                                                                                             、         
                                                                                                             技         
                                                                                                             术         
                                                                                                             咨         
                                                                                                             询         
                                                                                                             、         
                                                                                                             技         
                                                                                                             术         
                                                                                                             服         
                                                                                                             务         
                                                                                                             。         
                                                                                                             (          
                                                                                                             未         
                                                                                                             取         
                                                                                                             得         
                                                                                                             专         
                                                                                                             项         
                                                                                                             许         
                                                                                                             可         
                                                                                                             的         
                                                                                                             项         
                                                                                                             目         
                                                                                                             除         
                                                                                                             外         
                                                                                                             )          
  上海中南医院投资有          上            5,          直                         3,                        医         
  限公司                      海            00          接                         30                        院         
                              市            0                                      0                         投         
                                            万                                     万                        资         
                                                                                                             、         
                                                                                                             医         
                                                                                                             院         
                                                                                                             管         
                                                                                                             理         
                                                                                                             ,         
                                                                                                             医         
                                                                                                             疗         
                                                                                                             软         
                                                                                                             件         
                                                                                                             开         
                                                                                                             发         
                                                                                                             、         
                                                                                                             生         
                                                                                                             产         
                                                                                                             、         
                                                                                                             销         
                                                                                                             售         
                                                                                                             ,         
                                                                                                             系         
                                                                                                             统         
                                                                                                             集         
                                                                                                             成         
                                                                                                             ,         
                                                                                                             企         
                                                                                                             业         
                                                                                                             管         
                                                                                                             理         
                                                                                                             咨         
                                                                                                             询         
                                                                                                             ,         
                                                                                                             一         
                                                                                                             般         
                                                                                                             国         
                                                                                                             内         
                                                                                                             贸         
                                                                                                             易         
                                                                                                             (         
                                                                                                             涉         
                                                                                                             及         
                                                                                                             许         
                                                                                                             可         
                                                                                                             经         
                                                                                                             营         
                                                                                                             的         
                                                                                                             凭         
                                                                                                             许         
                                                                                                             可         
                                                                                                             证         
                                                                                                             经         
                                                                                                             营         
                                                                                                             。         
  成都华神生物技术有          成            50          直          间             50                        研         
  限责任公司                  都            00          接          接             00                        发         
                              市            万                                     万                        、         
                                                                                                             生         
                                                                                                             产         
                                                                                                             、         
                                                                                                             销         
                                                                                                             售         
                                                                                                             生         
                                                                                                             物         
                                                                                                             制         
                                                                                                             品         
                                                                                                             、         
                                                                                                             生         
                                                                                                             物         
                                                                                                             技         
                                                                                                             术         
                                                                                                             药         
                                                                                                             品         
                                                                                                             (         
                                                                                                             凭         
                                                                                                             许         
                                                                                                             可         
                                                                                                             证         
                                                                                                             许         
                                                                                                             可         
                                                                                                             项         
                                                                                                             目         
                                                                                                             经         
                                                                                                             营         
                                                                                                             )         
                                                                                                             ;         
                                                                                                             医         
                                                                                                             药         
                                                                                                             技         
                                                                                                             术         
                                                                                                             转         
                                                                                                             让         
                                                                                                             及         
                                                                                                             科         
                                                                                                             技         
                                                                                                             服         
                                                                                                             务         
                                                                                                             。         
  四川华神兽用生物制          成            10          直          间             10                        销         
  品有限公司                  都            00          接          接             00                        售         
                              市            万                                     万                        动         
                                                                                                             物         
                                                                                                             用         
                                                                                                             生         
                                                                                                             物         
                                                                                                             制         
                                                                                                             品         
                                                                                                             、         
                                                                                                             饲         
                                                                                                             料         
                                                                                                             及         
                                                                                                             添         
                                                                                                             加         
                                                                                                             剂         
                                                                                                             (          
                                                                                                             以         
                                                                                                             上         
                                                                                                             项         
                                                                                                             目         
                                                                                                             国         
                                                                                                             家         
                                                                                                             法         
                                                                                                             律         
                                                                                                             法         
                                                                                                             规         
                                                                                                             限         
                                                                                                             制         
                                                                                                             和         
                                                                                                             禁         
                                                                                                             止         
                                                                                                             项         
                                                                                                             目         
                                                                                                             除         
                                                                                                             外         
                                                                                                             )          
                                                                                                             ;         
                                                                                                             化         
                                                                                                             学         
                                                                                                             药         
                                                                                                             品         
                                                                                                             或         
                                                                                                             中         
                                                                                                             兽         
                                                                                                             药         
                                                                                                             (          
                                                                                                             凭         
                                                                                                             许         
                                                                                                             可         
                                                                                                             证         
                                                                                                             及         
                                                                                                             许         
                                                                                                             可         
                                                                                                             时         
                                                                                                             效         
                                                                                                             经         
                                                                                                             营         
                                                                                                             )          
                                                                                                             ;         
                                                                                                             研         
                                                                                                             究         
                                                                                                             兽         
                                                                                                             用         
                                                                                                             生         
                                                                                                             物         
                                                                                                             制         
                                                                                                             品         
                                                                                                             及         
                                                                                                             技         
                                                                                                             术         
                                                                                                             转         
                                                                                                             让         
                                                                                                             服         
                                                                                                             务         
                                                                                                             。         
  成都新兴创业投资股          成            10          直                         10                        项         
  份有限公司                  都            ,0          接                         00                        目         
                              市            00                                     万                        投         
                                            万                                                               资         
                                                                                                             、         
                                                                                                             股         
                                                                                                             权         
                                                                                                             投         
                                                                                                             资         
                                                                                                             、         
                                                                                                             投         
                                                                                                             资         
                                                                                                             管         
                                                                                                             理         
                                                                                                             及         
                                                                                                             咨         
                                                                                                             询         
                                                                                                             业         
                                                                                                             务         
                                                                                                             (          
                                                                                                             不         
                                                                                                             含         
                                                                                                             证         
                                                                                                             券         
                                                                                                             投         
                                                                                                             资         
                                                                                                             咨         
                                                                                                             询         
                                                                                                             )          
                                                                                                             。         
  四川华神建筑设计有          成            50                      间             20                        建         
  限公司                      都            万                      接             万                        筑         
                              市                                                                             工         
                                                                                                             程         
                                                                                                             设         
                                                                                                             计         
  重庆三峰华神钢结构          重            75                      间             30                        钢         
  设计有限公司                庆            万                      接             万                        结         
                              市                                                                             构         
                                                                                                             产         
                                                                                                             品         
                                                                                                             的         
                                                                                                             设         
                                                                                                             计         
                                                                                                             及         
                                                                                                             咨         
                                                                                                             询         
  重庆三峰华神钢结构          重            28                      间             90                        钢         
  工程有限公司                庆            00                      接             0                         结         
                              市            万                                     万                        构         
                                                                                                             产         
                                                                                                             品         
                                                                                                             的         
                                                                                                             设         
                                                                                                             计         
                                                                                                             、         
                                                                                                             制         
                                                                                                             造         
                                                                                                             和         
                                                                                                             技         
                                                                                                             术         
                                                                                                             咨         
                                                                                                             询         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (六)、合并会计报表主要项目注释: 
    1.货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     2007-6-30                                                   2006-12-31                            
  项目               币种            原币                  折合人民币            原币                  折合人民币      
  现金                RMB                                  17,767,811.26                               12,691,832.95   
  银行存款           RMB                                   91,431,035.40                               172,643,981.90  
  其他货币资金       RMB                                   10,000.00                                   10,000.00       
  合计                                                     109,208,846.66                              185,345,814.85  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.应收票据
    截至2007年6月30日止,应收票据金额为1,571,540.36元,均为银行承兑汇票。
    3.应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                       2007-6-30                                                                                       
  账龄                 金额                       比例              坏账准备                    净额                   
  1年以内              98,427,867.92              79.44%            4,921,393.40                93,506,474.52          
  1-2年                10,294,665.03              8.31%             1,029,466.50                9,265,198.53           
  2-3年                2,698,227.14               2.18%             539,645.43                  2,158,581.71           
  3年以上              12,479,488.54              10.07%            9,025,475.01                3,454013.53            
  合计                 123,900,248.63             100%              15,515,980.34               108,384,268.29         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                       2006-12-31                                                                                      
  账龄                 金额                       比例              坏账准备                    净额                   
  1年以内              83,206,895.19              76.70%            4,160,344.76                79,046,550.43          
  1-2年                11,132,777.18              10.26%            1,113,277.72                10,019,499.46          
  2-3年                3,359,063.93               3.10%             671,812.79                  2,687,251.14           
  3年以上              10,786,474.09              9.94%             7,926,851.38                2,859,622.71           
  合计                 108,485,210.39             100%              13,872,286.65               94,612,923.74          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    于2007年6月30日前五名欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                        所欠金额               欠款时间                     欠款内容         
  长安福特汽车公司                                13,145,277.10          一年以内                     工程款           
  重庆长安建设工程有限公司                        12,278,428.69          一年以内                     工程款           
  昆山华敏置地有限公司                            11,510,098.00          一年以内                     工程款           
  红原牦牛乳业改扩建指挥部                        8,235,557.80           一至二年                     工程款           
  成都普天电缆股份有限责任公司                    7,205,104.22           一年以内                     工程款           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:应收账款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。  
    4.其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          2007-6-30                                                                                    
  账龄                    金额                       比例              坏账准备                   净额                 
  1年以内                 4,570,039.87               73.08%            228,501.99                 4,341,537.88         
  1-2年                   460,260.80                 7.36%             46,026.08                  414,234.72           
  2-3年                   241,127.58                 3.85%             48,225.52                  192,902.06           
  3年以上                 982,402.53                 15.71%            945,272.01                 37,130.52            
  合计                    6,253,830.78               100.00%           1,268,025.60               4,985,805.18         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          2006-12-31                                                                                   
  账龄                    金额                       比例              坏账准备                   净额                 
  1年以内                 2,966,790.04               64.73%            148,339.50                 2,818,450.54         
  1-2年                   623,055.28                 13.60%            62,305.53                  560,749.75           
  2-3年                   34,900.00                  0.76%             6,980.00                   27,920.00            
  3年以上                 958,202.53                 20.91%            928,218.97                 29,983.56            
  合计                    4,582,947.85               100.00%           1,145,844.00               3,437,103.85         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
于2007年6月30日主要欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                        所欠金额                 欠款时间             备注                   
  成都市全友家私有限公司                          1,550,000.00             一年以内             保证金                 
  合肥美菱股份有限公司                            1,480,000.00             一年以内             保证金                 
  成都普天电缆股份有限公司                        400,000.00               一年以内             保证金                 
  南充市建筑业协会                                377,927.70               一年以内             民工保证金             
  成都高新技术产业开发区规划建设局                350,000.00               一年以内             民工保证金             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他应收款期末余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    5.预付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         2007-06-30                                       2006-12-31                                   
  账龄                   金额                       比例                  金额                        比例             
  1年以内                31,534,950.21              49.23%                13,048,263.82               28.41%           
  1-2年                  259,726.36                 0.40%                 206,767.10                  0.45%            
  2-3年                  24,330.00                  0.04%                 1,032,305.04                2.25%            
  3年以上                32,240,764.62              50.33%                31,638,951.17               68.89%           
  合计                   64,059,771.19              100.00%               45,926,287.13               100.00%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
于2007年06月30日前五名的欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                     所欠金额               欠款时间                     欠款原因            
  成都南方生物有限公司                         13,500,000.00          5年以上                      技术转让费          
  高新区财政局                                 17,719,991.25          1年以内                      预付土地款          
  成都希臣药业有限责任公司                     9,530,000.00           4-5年                        技术转让费          
  中国人民解放军军事医学科学院生物工程研       8,500,000.00           1-2年:500,000.004-5年       技术转让费          
  究所                                                                :8,000,00.00                                    
  安徽鸿路钢结构(集团)有限公司               3,155,677.00           一年内                       材料款              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明: 预付账款期末余额无持有本公司5%(含5%)以上股份的股东单位欠款。
           
    6.存货及存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   2007-6-30                                            2006-12-31                                     
  项目             金额              跌价准备          净额             金额              跌价准备        净额         
  原材料           20,520,159.5      9,009.79          20,511,149.      23,697,355.8      15,332.87       23,682,022.9 
                   1                                   72               5                                 8            
  库存商品         12,000,760.8      12,595.52         11,988,165.      10,729,104.9      9,422.62        10,719,682.2 
                   6                                   34               0                                 8            
  在产品           12,936,117.6      -                 12,936,117.      5,914,641.36      -               5,914,641.36 
                   6                                   66                                                              
  低值易耗品       1,378,301.63      -                 1,378,301.6      1,381,633.62      -               1,381,633.62 
                                                       3                                                               
  包装物           462,734.44        -                 462,734.44       284,697.22        -               284,697.22   
  委托加工物       13,716.19         -                 13,716.19        3,857.41          -               3,857.41     
  资                                                                                                                   
  委托代销商       14,079,268.8      24,427.48         14,054,841.      13,071,551.4      29,586.36       13,041,965.0 
  品               9                                   41               0                                 4            
  工程施工         12,690,320.6      -                 12,690,320.      3,134,159.08      -               3,134,159.08 
                   2                                   62                                                              
  合计             74,081,379.8      46,032.79         74,035,347.      58,217,000.8      54,341.85       58,162,658.9 
                   0                                   01               4                                 9            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
存货跌价准备:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   2006-12-31               本期增加                 本期核销                2007-6-30           
  原材料                 15,332.87                                         6,323.08                9,009.79            
  库存商品               9,422.62                 3,172.90                 -                       12,595.52           
  委托代销商品           29,586.36                                         5,158.88                24,427.48           
  合计                   54,341.85                3,172.90                 11,481.96               46,032.79           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.长期投资
    (1)长期投资列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       2006-12-31            本期增加          本期减少                     2007-6-30            
  长期股权投资               20,229,616.96         192,683.71                                     20,422,300.67        
  减:减值准备               -                                                                                         
  长期股权投资净额           20,229,616.96         192,683.71                                     20,422,300.67        
  合计                       20,229,616.96         192,683.71                                     20,422,300.67        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)长期股权投资
    其他股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位        投资期限   股权  初始投资额         2006.12.30   本期变动                               2007.06.30 
                               比例  原始投资     本年  账面余额     本期权益   本年  累计权益   账面余额              
                                                  增减               增减       利润  增减                             
                                                                                分回                                   
  一.权益法核算单                                                                                                      
  位:                                                                                                                 
  重庆三峰华神钢结             40%   300,000.00         222,184.59   140,954.6        63,139.23  363,139.23            
  构设计有限公司                                                     4                                                 
  重庆三峰华神钢结             32.1  9,000,000.0        10,007,432.  51,729.07        1,059,161  10,059,161.44         
  构工程有限公司               4%    0                  37                            .44                              
  四川华神建筑设计             40%   200,000.00         -                             -200,000.                        
  有限责任公司                                                                        00                               
  小计                               9,500,000.0        10,229,616.  192,683.7       922,300.6  10,422,300.67         
                                     0                  96           1                7                                
                                                                                                                       
  二.成本法核算单                                                                                                      
  位:                                                                                                                 
  成都新兴创业投资  2000.12.2  10%   10,000,000.        10,000,000.  -                           10,000,000.00         
  股份有限公司      1                00                 00                                                             
                    至2050.12                                                                                          
                    .20                                                                                                
  小计                               10,000,000.        10,000,000.  -                         10,000,000.00         
                                     00                 00                                                             
  合计                               19,500,000.        20,229,616.  192,683.7       922,300.6  20,422,300.67         
                                     00                 96           1                7                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8.固定资产及累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                      2006-12-31               本期增加               本期减少                2007-6-30          
  固定资产原值                                                                                                         
  房屋建筑物                154,767,965.84           -                      -                       154,767,965.84     
  通用设备                  10,064,079.23            262,508.16             97,206.41               10,229,380.98      
  专用设备                  48,436,831.38            474,149.36             23,751.19               48,887,229.55      
  运输工具                  8,425,109.26             1,403,110.00           831,701.48              8,996,517.78       
  合计                      221,693,985.71           2,139,767.52           952,659.08              222,881,094.15     
  累计折旧:                                                                                                           
  房屋建筑物                31,294,331.41            2,162,323.20           -                       33,456,654.61      
  通用设备                  6,157,225.00             450,566.50             28,368.80               6,579,422.70       
  专用设备                  21,881,800.96            2,370,942.10           14,454.31               24,238,288.75      
  运输工具                  5,859,490.48             450,017.64             716,654.95              5,592,853.17       
  合计                      65,192,847.85            5,433,849.44           759,478.06              69,867,219.23      
  净值                      156,501,137.86                                                          153,013,874.92     
  固定资产减值准备                                                                                                     
  专用设备                  65,988.00                                                               65,988.00          
  合计                      65,988.00                                                               65,988.00          
  固定资产净额              156,435,149.86                                                          152,947,886.92     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    说明:有关固定资产抵押情况详见附注十一。
    9.在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                             实际支付                                                                          项目    
  工程项目名称        预算   2006.12.31    本期增加      本期转入固   其他减少      2007.06.30      资金来源   进度    
                      数                                 定资产                                                        
                             (其中:利息资  (其中:利息资  (其中:利息   (其中:利息资  (其中:利息资本                     
                             本化金额)     本化金额)     资本化金额)  本化金额)     化金额)                            
  伪狂犬疫苗项目工程         29,576,440.2  268,674.36                               29,845,114.56   自筹       98%     
                             0                                                                                         
  颗粒剂技改项目             19,570,332.6  528,992.37                               20,099,324.99   自筹       99%     
                             2                                                                                         
  龙门吊车                   79,653.47                                              79,653.47       自筹       90%     
  合计                       49,226,426.2  797,666.73                               50,024,093.02                      
                             9                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10.无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别              取得  原始金额      2006-12-31    本期增加   本期减   本期摊销    累计摊销     2007-6-30    剩余摊 
                    方式                                         少                                             销年限 
                                                                                                                (月) 
  专利技术及专利权  购入  2,040,000.00  595,000.00                        102,000.00  1,547,000.0  493,000.00   29月   
                                                                                      0                                
  专利技术及专利权  购入  2,000,000.00  266,632.00                        100,002.00  1,833,370.0  166,630.00   10月   
                                                                                      0                                
  土地使用权        购入  14,841,392.0  13,366,627.3                      99,843.00   1,574,607.6  13,266,784.  798月  
                          0             7                                             3            37                  
  土地使用权        购入  7,500,000.00  5,837,500.00                      75,000.00   1,737,500.0  5,762,500.0  461月  
                                                                                      0            0                   
  土地使用权        购入  20,999,373.0  18,074,460.0                      149,995.50  3,074,908.4  17,924,464.  717月  
                          6             8                                             8            58                  
  专利技术及专利权  购入  800,000.00    66,666.74                         66,666.74   800,000.00   0.00                
  专利技术及专利权  购入  550,000.00    100,757.78                        54,958.90   504,201.12   45,798.88    5月    
  软件              购入  34,188.04     10,256.44                         3,418.80    27,350.40    6,837.64     12月   
  ERP软件           购入  85,470.09     32,763.59                         8,547.00    61,253.50    24,216.59    17月   
  技术转让费        购入  13,000,000.0  3,250,000.08                      1,624,999.  11,374,999.  1,625,000.1  6月    
                          0                                               98          90           0                   
  技术转让费        购入  800,000.00    359,999.96                        79,999.98   520,000.02   279,999.98   21月   
  专利技术及专利权  购入  37,825,000.0  32,308,854.1                      1,576,041.  7,092,187.4  30,732,812.  117月  
                          0             9                                 66          7            53                  
  专利技术及专利权  购入  1,000,000.00  991,666.67                        49,999.98   58,333.31    941,666.69   113月  
  专利技术及专利权  购入  1,000,000.00  991,666.67                        49,999.98   58,333.31    941,666.69   113月  
  专利技术及专利权  购入  250,000.00    247,916.65                        12,499.98   14,583.33    235,416.67   113月  
  ERP软件           购入  25,850.00     19,666.67     5,850.00            2,195.02    2,528.35     23,321.65    53月   
  ERP软件           购入  27,170.00     20,964.67     5,850.00            2,344.72    2,700.05     24,469.95    53月   
  ERP软件           购入  25,850.00     18,333.35     5,850.00            2,194.98    3,861.63     21,988.37    49月   
  网络杀毒软件      购入  28,805.00                   28,805.00           1,440.24    1,440.24     27,364.76    57月   
  合计                    102,833,098.  76,559,732.9  46,355.00           4,062,148.  30,289,158.  72,543,939.         
                          19            1                                 46          74           45                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:本期增加的主要为软件,其中ERP软件17,550.00元,杀毒软件28,805.00元。
    11.长期待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               2006-12-31          本期增加            本期摊销            2007-6-30          剩余摊销期(月)   
  崇州隧道工程       15,000.00                               7,500.00            7,500.00           6月                
  开办费             4,738,740.91                            4,738,740.91                                              
  GMP费用            1,586,159.66                            158,616.00          1,427,543.66       54月               
  合计               6,339,900.57                            4,904,856.91        1,435,043.66                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  说明:开办费本期减少4,738,740.91元系本公司控股子公司成都华神生物技术有限责任公司2006年度的开办费,由于本报告期该公司开始生产经营,因此本期将开办费予以一次性摊销,进入本期损益。
    12.递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                            2007-6-30                           2006-12-30                       
  坏账准备                                        3,087,376.22                        2,778,298.52                     
  存货跌价准备                                    14,862.86                           17,932.81                        
  固定资产减值准备                                2,846.25                            4,128.75                         
  开办费摊销                                      639,730.02                                                           
  弥补以前年度亏损                                3,719,196.45                        4,004,887.89                     
  合计                                            7,464,011.80                        6,805,247.97                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
13. 短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          2007-06-30                                      2006-12-31                                   
  借款类别                原币                    折合人民币              原币                     折合人民币          
  银行借款                -                       40,000,000.00           -                        85,000,000.00       
  其中:抵押、质押        -                       30,000,000.00           -                        45,000,000.00       
  担保                    -                       10,000,000.00           -                        40,000,000.00       
  合计                    -                       40,000,000.00           -                        85,000,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:本公司短期借款2000万元为质押贷款,质押物为本公司持有的成都华神生物技术有限责任公司法人股4050万股,同时,由四川华神集团股份有限公司提供担保;本公司控股子公司四川华神钢构有限责任公司短期借款1000万元由本公司提供保证担保;本公司控股子公司四川华神钢构有限责任公司短期借款1000万元为抵押贷款,系用华神工业园部分土地使用权和房产抵押贷款,详见附注十一。
    14.应付票据
    应付票据期末余额30,440,150.92元中无持有本公司5%(含5%)以上股份的股东单位的款项。
    15.应付账款
    应付账款期末余额37,740,753.28元中无持有本公司5%(含5%)以上股份的股东单位的款项。
    16.预收账款
    预收账款期末余额35,664,353.69元中无持有本公司5%(含5%)以上股份的股东单位的款项。
    17.应付职工薪酬
       应付职工薪酬期末余额2,892,144.51元,其中:应付职工工资969,076.62元;职工福利费945,456.01元;社会保险费205,201.12元;工会经费404,075.22元;教育经费368,335.54元。
        18.应付股利
           应付股利期末余额10,921,788.72元为2006年度现金股利款。其中:应付本公司股东上海华敏置业(集团)有限公司股利156,247.32元;应付重庆国际信托投资有限公司股利2,928,629.40元;应付个人股股利7,836,912.00元。
       19.应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                     2007-6-30                                      2006-12-30                                   
  营业税                   5,811,696.82                                   5,845,147.70                                 
  增值税                   2,163,689.76                                   875,035.87                                   
  城市维护建设税           434,047.07                                     432,863.42                                   
  印花税                   9,298.66                                       10,397.22                                    
  土地使用税               -20,000.00                                     53,917.36                                    
  房产税                   -46,346.77                                     133,024.21                                   
  个人所得税               293.03                                         90,854.92                                    
  企业所得税               5,894.908.16                                   5,139,480.50                                 
  农林特产税               31,516.98                                      31,516.98                                    
  建安税                   18,478.83                                      18,478.83                                    
  个人教育费               17,137.32                                      17,137.32                                    
  副调基金                 22,094.79                                      19,628.64                                    
  交通附加                 23,189.49                                      23,189.49                                    
  残疾人基金               -                                              -518.00                                      
  地方教育附加             81,323.87                                      78,391.63                                    
  教育费附加               261,501.39                                     257,373.82                                   
  合计                     14,702,829.40                                  13,025,919.91                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
20.其他应付款
    其他应付款期末余额15,037,243.01元中无持有本公司5%(含5%)以上股份的股东单位的款项。
    21.长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        2007-06-30                                                         2006-12-31                  
  贷款单位              金额             期限                  年利率       借款条件       金额              借款条件  
  招商银行玉双路支      14,000,000.      2003.9.10~2008.9      5.58%        担保、抵       14,000,000.0      担保、抵  
  行                    00               .10                                押             0                 押        
  建设银行金河支行      30,000,000.      2006.11.13~2008.      6.30%        抵押           30,000,000.0      抵押      
                        00               11.12                                             0                           
  建设银行金河支行      20,000,000.      2007.2.12~2008.1      6.30%        抵押                                       
                        00               1.12                                                                          
  合计                  64,000,000.                                                        44,000,000.0                
                        00                                                                 0                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    说明:本公司5000万元贷款为抵押贷款,系用华神工业园部分土地使用权和房产抵押贷款;1400万元贷款由四川华神集团股份有限公司担保,同时用本公司的华神公寓楼提供抵押,详见附注十一 。
    22.长期应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               2006-12-31            本期增加              本期减少              2007-06-30      
  碘[I131]美妥昔单抗注射液规模       600,000.00                                  -                     600,000.00      
  化生产工艺优化研究项目                                                                                               
  合计                               600,000.00                                  -                     600,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    说明:根据成科计[2006]39号文件《关于下达2006年成都市第七批科技计划项目及经费的通知》,成都市科学技术局和成都市财政局向公司控股子公司成都华神生物技术有限责任公司碘[I131]美妥昔单抗注射液规模化生产工艺优化研究项目拨付项目经费人民币50万元;同时双流县科技局拨付项目经费人民币10万元。
    23.股本   


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        2006-12-31            增减变动(+,-)                                 2007-6-30               
                        数量         比例     发行   送  公积金  其他           小计           数量          比例      
                                              新股   股  转股                                                          
  一、有限售条件股份    90,608,958   59.00%                      -15,364,087    -15,364,087    75,244,871    49.00%    
  1、国家持股                                                                                                          
  2、国有法人持股                                                                                                      
  3、其他内资持股       90,608,958   59.00%                      -15,364,087    -15,364,087    75,244,871    49.00%    
  其中:                                                                                                               
  境内法人持股          90,564,480   58.97%                      -15,357,600    -15,357,600    75,206,880    48.97%    
  境内自然人持股        44,478       0.03%                       -6,487         -6,487         37,991        0.03%     
  4、外资持股                                                                                                          
  其中:                                                                                                               
  境外法人持股                                                                                                         
  境外自然人持股                                                                                                       
  二、无限售条件股份    62,967,042   41.00%                      15,364,087     15,364,087     78,331,129    51.00%    
  1、人民币普通股       62,967,042   41.00%                      15,364,087     15,364,087     78,331,129    51.00%    
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数          153,576,000  100.00%                                                   153,576,000   100.00%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24.资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-12-31               本年增加                  本年减少               2007-06-30        
  股本溢价                 114,257,928.54                                                            114,257,928.54    
  接受捐赠非现金资产       33,000.00                                                                 33,000.00         
  其他资本公积             9,170,319.83                                                              9,170,319.83      
  合计                     123,461,248.37                                                            123,461,248.37    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 25.盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-12-31               本年增加                  本年减少               2007-06-30        
  法定盈余公积             48,225,528.75                                                             48,225,528.75     
  任意盈余公积             19,983,823.01                                                             19,983,823.01     
  合计                     68,209,351.76                                                             68,209,351.76     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
26.未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006-12-31              本期增加                本期减少                 2007-6-30          
  未分配利润               60,757,281.48                                   19,915,344.47            40,841,937.01      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
说明:本期未分配利润减少19,915,344.47元系:
    ①本报告期亏损4,557,744.47元;
    ②根据2006年度股东大会决议,实现对2006年度利润分配方案,向全体股东每10股派发现金红利1.00元(含税),共派发现金股利15,357,600元,从而减少未分配利润。
    27.营业收入及营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     营业收入                                                           营业成本                         
                                                                                                                         
                                                                                                                         
  行业               2007年6月           2006年6月                    20                2006年6月                         
                                                                      07                                                  
                                                                      年                                                  
                                                                      6                                                   
                                                                      月                                                  
                                                                                                                          
                                                                                                                          
                                                                                                                          
  药业               43,589,045.35       34,093,093.3                 22                14,690,718.90                     
                                         7                            ,0                                                  
                                                                      41                                                  
                                                                      ,3                                                  
                                                                      91                                                  
                                                                      .5                                                  
                                                                      5                                                   
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  轻钢结构工程       65,626,989.23       70,566,488.2                 59                60,489,628.82                     
                                         8                            ,1                                                  
                                                                      29                                                  
                                                                      ,7                                                  
                                                                      49                                                  
                                                                      .0                                                  
                                                                      9                                                   
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  其他               1,722,817.03        1,674,767.87                 80                935,367.35                        
                                                                      5,                                                  
                                                                      26                                                  
                                                                      8.                                                  
                                                                      87                                                  
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  合计               110,938,851.61      106,334,349.                 81                76,115,715.07                     
                                         52                           ,9                                                  
                                                                      76                                                  
                                                                      ,4                                                  
                                                                      09                                                  
                                                                      .5                                                  
                                                                      1                                                   
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
28.财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                            2007年6月                                 2006年6月                  
  利息支出                                        3,871,847.10                              3,906,187.62               
  减:利息收入                                    721,064.93                                1,042,259.04               
  其他                                            58,258.86                                 99,001.57                  
  合计                                            3,209,041.03                              2,962,930.15               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
29.投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                                           2007年6月                         2006年6月           
  长期投资损益:                                                                                                       
  权益法核算公司所有者权益净增(减)                               192,683.71                        165,085.60          
  合计                                                           192,683.71                        165,085.60          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
30.营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 2007年6月                             2006年6月                 
  处置固定资产净收益                                   353.00                                120,875.95                
  合计                                                 353.00                                120,875.95                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
31.营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 2007年6月                             2006年6月          &