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旺能环境(002034)公告正文

美 欣 达2007年半年度报告

公告日期 2007-08-29
股票简称:旺能环境 股票代码:002034
                          浙江美欣达印染集团股份有限公司2007年半年度报告
   
    
    
                                                               2007年8月
    
    
    
    
    重要提示
    
    本公司董事会、监事会及其董事、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。
    没有董事、监事、高级管理人员对半年度报告内容的真实性、准确性、完整性无法保证或存在异议。
    全体董事均出席公司第三届董事会第十七次会议。
    公司中期财务报告未经审计。
    公司法定代表人沈建军先生、主管会计工作负责人金来富先生及会计机构负责人金来富先生声明:保证半年度报告中财务报告的真实、完整。
    
    目  录
    
    公司基本情况……………………………………………………………………………(3)
    会计数据和业务数据摘要………………………………………………………………(4)
    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………………………………………………………(8)
    管理层讨论与分析………………………………………………………………………(9)
    重要事项…………………………………………………………………………………(13)
    财务报告(未经审计)……………………………………………………………………(18)
    备查文件目录……………………………………………………………………………(48)
    
    第一节  公司基本情况
    
    公司中文名称:浙江美欣达印染集团股份有限公司
    公司英文名称:Zhejiang Mizuda printing&dyeing group co.,Ltd,
    公司中文简称:美欣达
    公司英文简称:MIZUDA
    公司法定代表人:沈建军
    公司董事会秘书:刘昭和
    联系电话:0572-2619936
    传真:0572-2619937
    电子邮箱:lzh@mizuda.net
    联系地址:浙江省湖州市美欣达路588号
    公司注册地址:浙江省湖州市美欣达路588号
    公司办公地址:浙江省湖州市美欣达路588号
    邮    编:313000
    公司网址:http://www.mizuda.com/
    公司邮箱:mxd@mizuda.net
    公司选定的信息披露报纸:《证券时报》
    登载公司年度报告的信息披露网站:http://www.cninfo.com.cn/
    公司年度报告备置地点:浙江省湖州市美欣达路588号公司董事会办公室
    公司股票上市交易所:深圳证券交易所
    股票简称:美欣达
    股票代码:002034
    其它有关资料:
    公司注册登记日期:1998年7月7日
    公司注册登记地点:浙江省工商行政管理局
    公司企业法人营业执照注册号:3300001001668
    公司税务登记号:330501704206605
    公司聘任的会计师事务所:安永大华会计师事务所有限责任公司
    会计师事务所办公地点:上海市长乐路989号
    
    第二节  主要财务数据和指标
    一、主要会计数据和财务指标
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                本报告期末          上年度期末         本报告期末比上年度期末增减(%  
                                                                                       )                              
  总资产                                        894,554,983.25      866,013,543.87     3.30%                           
  所有者权益(或股东权益)                      437,877,813.27      439,338,042.22     -0.33%                          
  每股净资产                                    5.40                5.42               -0.37%                          
                                                报告期(1-6月)    上年同期           本报告期比上年同期增减(%)    
  营业总收入                                    518,360,260.87      562,448,401.85     -7.84%                          
  营业利润                                      23,771,472.04       25,400,947.62      -6.42%                          
  利润总额                                      23,644,063.10       26,754,312.12      -11.63%                         
  净利润                                        14,763,771.05       20,406,259.56      -27.65%                         
  扣除非经常性损益后的净利润                    14,842,097.60       18,652,916.90      -20.43%                         
  基本每股收益                                  0.180               0.250              -28.00%                         
  稀释每股收益                                  0.180               0.250              -28.00%                         
  净资产收益率                                  3.37%               4.66%              -1.29%                          
  经营活动产生的现金流量净额                    88,583,472.96       65,399,659.34      35.45%                          
  每股经营活动产生的现金流量净额                1.092               0.806              35.48%                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二、非经常性损益项目
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                              金额                                                   
  营业外收入                                                    613,844.80                                             
  营业外支出                                                    -741,253.74                                            
  减:所得税影响                                                 42,044.95                                              
  少数股东权益                                                  7,037.44                                               
  合计                                                          -78,326.55                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、按照中国证监会《公开发行证券的公司信息披露编报规则第9号》的要求计算净资产收益率和每股收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2007年1-6月          净资产收益率%                                    每股收益(元/股)                              
                       全面摊薄                 加权平均                基本每股收益          稀释每股收益             
                       本期        上年同期     本期      上年同期      本期     上年同期     本期      上年同期       
  归属于公司普通股股   3.37        4.68         3.30      4.62          0.18     0.25         0.18      0.25           
  东的净利润                                                                                                           
  扣除非经常性损益后   3.39        4.32         3.31      4.26          0.18     0.23         0.18      0.23           
  归属于普通股股东的                                                                                                   
  净利润                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    第三节  股本变动及股东情况
    
    一、股本变动情况
    报告期内,公司股份总数及结构未发生变动。
    
    二、主要股东持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                    8,454                                                                                    
  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                  
  单建明                      境内自然人         35.42%      28,732,545      26,298,945            0                   
  美欣达集团有限公司          境内非国有法人     6.64%       5,384,598       2,950,998             0                   
  鲍凤娇                      境内自然人         5.46%       4,426,140       370,140               0                   
  中国建设银行-中小企业板交  境内非国有法人     1.64%       1,333,309       0                     0                   
  易型开放式指数基金                                                                                                   
  许瑞珠                      境内自然人         1.49%       1,205,442       0                     0                   
  温少如                      境内自然人         0.96%       777,000         0                                         
  凌锡华                      境内自然人         0.73%       588,600         0                                         
  航天通信控股集团股份有限公  境内非国有法人     0.65%       530,880         530,880               0                   
  司                                                                                                                   
  方德成                      境内自然人         0.65%       530,000         0                                         
  潘玉根                      境内自然人         0.63%       511,138         0                                         
  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                            
  鲍凤娇                                         4,056,000                         人民币普通股                        
  单建明                                         2,433,600                         人民币普通股                        
  美欣达集团有限公司                             2,433,600                         人民币普通股                        
  中国建设银行-中小企业板交易型开放式指数基金   1,333,309                         人民币普通股                        
  许瑞珠                                         1,205,442                         人民币普通股                        
  温少如                                         777,000                           人民币普通股                        
  凌锡华                                         588,600                           人民币普通股                        
  方德成                                         530,000                           人民币普通股                        
  潘玉根                                         511,138                           人民币普通股                        
  沈建军                                         458,668                           人民币普通股                        
  上述股东关联关系或一致行动  公司前十名股东中,鲍凤娇是单建明的配偶,许瑞珠是单建明的母亲,单建明对美欣达集团有限公司  
  的说明                      持股90%,是其控股股东,上述四股东存在关联关系;未知其他股东是否存在关联关系,也未知其是  
                              否属于《上市公司股东持股变动信息披露管理办法》中规定的一致行动人。                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    三、控股股东及实际控制人变更情况
    报告期内,公司控股股东和实际控制人没有发生变化,仍为单建明先生,其所持有的公司股份无质押、冻结或托管等情况。
    
    四、有限售条件股份可上市交易时间及条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  有限售条件股东名称    持有的有限售条件股份数   可上市交易时间  新增可上市交易股份数  限售条件                  
                              量                                       量                                              
  1     单建明                26,298,945               2007-10-27      2,433,600             通过证券交易所挂牌交易出  
                                                                                             售的价格不低于11.60/股    
                                                       2008-10-27      23,865,345            无                        
  2     美欣达集团有限公司    2,950,998                2007-10-27      2,433,600             通过证券交易所挂牌交易出  
                                                                                             售的价格不低于11.60/股    
                                                       2008-10-27      517,398               无                        
  3     航天通信控股集团股份  530,880                  2007-10-27      530,880               无                        
        有限公司                                                                                                       
  4     鲍凤娇                370,140                  2007-10-27      370,140               无                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    *注:若限售期间有派息、送股、资本公积金转增股份等除权事项,该限售价格应进行相应的除权处理。
    其中董事单建明、沈建军、潘玉根、许瑞林、王仲明、监事徐伟峰、朱雪花除遵守上述限售条件外,其持有的本公司所有股份应按照有关规定予以锁定。
    
    
    第四节  董事、监事、高级管理人员情况
    
    一、报告期内董事、监事、高级管理人员持股情况
    报告期内,公司董事、监事、高级管理人员持有公司股票的情况未发生变化。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名           职务                    期初持股数(股)        期末持股数(股)    增减数量(股)   变动原因         
  沈建军         董事长                  458,668                 458,668             0                -                
  潘玉根         副董事长、总经理        511,138                 511,138             0                -                
  许瑞林         董事、副总经理          104,701                 104,701             0                -                
  单建明         董事                    28,732,545              28,732,545          0                -                
  王仲明         董事                    104,701                 104,701             0                -                
  芮勇           董事                    0                       0                   0                -                
  赵建平         独立董事                0                       0                   0                -                
  俞建亭         独立董事                0                       0                   0                -                
  张凯           独立董事                0                       0                   0                -                
  朱雪花         监事                    9,971                   9,971               0                -                
  许志高         监事                    0                       0                   0                -                
  徐伟峰         监事                    19,943                  19,943              0                -                
  金来富         财务总监                0                       0                   0                -                
  刘建明         副总经理                0                       0                   0                -                
  乐德忠         副总经理                0                       0                   0                -                
  刘昭和         董事会秘书              0                       0                   0                -                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二、报告期内董事、监事、高级管理人员的新聘和解聘情况
    1、2007年1月25日,召开的第三届董事会第十三次会议,审议通过了公司系列董事、高管人员调整的议案,同意冯丽萍女士辞去公司董事职务、单建明先生辞去公司董事长职务、沈建军先生辞去副董事长与总经理职务、选举沈建军先生担任公司董事长、潘玉根先生担任公司副董事长、潘玉根先生辞去副总经理职务、芮勇先生辞去副总经理职务、朱伟先生辞去董事会秘书职务、刘昭和先生辞去证券事务代表职务、聘任潘玉根先生为总经理、刘昭和先生为董事会秘书、乐德忠先生为副总经理。
    详细情况请见2007年1月26日《证券时报》和巨潮资讯网上的公司相关公告。
    2、2007年4月11日,召开的第三届董事会第十四次会议,审议通过了《关于增补芮勇先生为公司第三届董事会董事候选人的议案》,增补芮勇先生为公司第三届董事会董事,并经公司2006年年度股东大会审议通过。
    
    第五节  管理层讨论与分析
    
    一、报告期内经营成果及财务状况的简要分析
    1、公司经营情况
    2007年上半年,纺织印染行业市场竞争依然激烈,人民币持续升值造成公司财务费用增加;2006年9月份出口退税率的下调使纺织品本已较薄的利润空间受到进一步挤压;染化料价格持续上涨和劳动力资源的紧张造成公司生产成本的上升等等,这些均在相当程度上给公司的生产经营带来了困难。
    2、营业收入、营业利润、三项费用、净利润、经营活动现金净流量同比增减情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    金额(元)                                       增减情况                                      
                          2007年1-6月            2006年1-6月             增减额                 增减幅度%              
  营业收入                518,360,260.87         562,448,401.85          -44,088,140.98         -7.84                  
  营业利润                23,771,472.04          25,400,947.62           -1,629,475.58          -6.42                  
  三项费用                39,260,046.95          37,735,884.77           1,524,162.18           4.04                   
  归属于母公司的净利润    14,763,771.05          20,406,259.56           -5,642,488.51          -27.65                 
  经营活动现金净流量      88,583,472.96          65,399,659.34           23,183,813.62          35.45                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三项费用较上年同期增加主要是因人民币升值及贷款利率上升引起汇兑损失增加及利息支出增加所至;
    归属于母公司的净利润较上年同期下降的主要原因是营业收入下降、费用上升以及上年同期补贴收入增加所至;
    经营活动现金流量较上年同期增加的主要原因是公司加大了应收款回收力度所至。
    
    3、主营业务的行业、产品及地区分布情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主营业务分行业情况                                                                                                   
  分行业或分产品          主营业务收入(  主营业务成本(  主营业务利   主营业务收入   主营业务成本  主营业务利润率比上 
                          万元)          万元)          润率(%)   比上年同期增   比上年同期增  年同期增减(%)   
                                                                       减(%)       减(%)                         
  其他行业                51,836.02       45,508.35       12.21%       -7.84%         -8.67%        7.03%              
  主营业务分产品情况                                                                                                   
  印染                    53,342.92       48,079.53       9.87%        -19.74%        -21.09%       18.65%             
  服装                    1,563.24        1,427.32        8.69%        78.76%         81.25%        -12.64%            
  织布                    2,730.33        2,550.12        6.60%        2.21%          3.51%         -15.03%            
  助剂,包装              815.06          471.85          42.11%       -61.73%        -75.59%       355.26%            
  丝绸                    797.87          703.88          11.78%       11.80%         18.50%        -29.75%            
  其他                    1,127.79        816.84          27.57%       1.22%          -2.52%        11.18%             
  减:公司内业务分部间互  8,541.19        8,541.19                                                                     
  相抵减                                                                                                               
  合计                    51,836.02       45,508.35       12.21%       -7.84%         -8.67%        7.03%              
  主营业务分地区情况                                                                                                   
  地区                    主营业务收入(万元)                               比上年同期增减(%)                       
  国内                    20,116.00                                          -18.99%                                   
  国外                    31,720.00                                          4.15%                                     
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、对公司净利润影响达到10%以上(含10%)的控股、参股公司:
    浙江美欣达印染集团湖州美欣达进出口有限公司成立于2004年2月,注册资本1000万元,其中本公司持有60%的股权。其经营范围为:包括自营和代理各类商品和技术的进出口,但国家限定公司经营和禁止进出口的商品和技术除外。截止2007年6月30日,该公司总资产10,247万元,2007年1至6月实现营业收入5,500.39万元,实现净利润467.85万元,贡献合并净利润280.61万元。
    公司不存在对公司净利润影响达到10%以上的参股公司。
    
    5、经营中的问题与困难及解决措施
    人民币升值、出口退税率的下调、环保标准的持续提高、国际市场竞争的加剧和贸易摩擦频繁、能源价格的上涨、劳动用工的紧张和成本的上升等等,均给纺织印染企业的发展带来了空前的压力。公司的主要措施有:努力开拓国内市场以应对人民币升值和退税率下调的影响;加大技术研发投入,以提升产品国际市场的竞争力;以加强工艺流程的改进,推行节水节能清洁生产应对环保标准和环保成本提高的压力;企业文化建设凝聚员工,改善用工环境留住员工,以减少劳动力的流动来应对用工紧张和成本上升的压力。
    
    二、报告期内投资情况
    1、募集资金使用情况                                             金额单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  募集资金总额          24,593.55                   报告期内已使用募集资金总额   0.00                                  
                                                    已累计使用募集资金总额       24,740.07                             
  承诺项目              是否已   原计划投  报告期   累计已   实际投资  报告期内  项目建成时间或   是否   是否  项目可  
                        变更项   入总额    内投入   投入金   进度(%   实现的收  预计建成时间     符合   符合  行性是  
                        目                 金额     额       )        益(以利                   计划   预计  否发生  
                                                                       润总额计                   进度   收益  重大变  
                                                                       算)                                    化      
  2,000万米/年绿色高档  否       5,161.50  0.00     6,290.8  121.88%   500.00    2005年12月份     是     否    否      
  服装面料的印染及后整                              0                                                                  
  理技术                                                                                                               
  3,600万米/年高附加值  否       10,021.0  0.00     8,975.4  89.57%    700.00    2006年06月份     是     否    否      
  印花面料生产线增加出           0                  6                                                                  
  口技改                                                                                                               
  污水处理扩建工程      否       2,710.00  0.00     1,459.3  53.85%    0.00      2007年09月份     否     否    否      
                                                    6                                                                  
  节能节水、推行清洁生  否       3,698.00  0.00     3,599.2  97.33%    300.00    2005年12月份     是     否    否      
  产技术改造工程                                    7                                                                  
  新建1000万米弹力防水  否       2,990.50  0.00     4,415.1  147.64%   400.00    2005年12月份     是     否    否      
  防油防污等功能性面料                              8                                                                  
  项目                                                                                                                 
  合计                  -        24,581.0  0.00     24,740.  -         1,900.00  -                -      -     -       
                                 0                  07                                                                 
  分项目说明未达到计划  “2,000万米/年绿色高档服装面料的印染及后整理技术”项目、“3,600万米/年高附加值印花面料生产线增 
  进度或预计收益的情况  加出口技改”项目、“节能节水、推行清洁生产技术改造工程”项目、“新建1000万米弹力防水防油防污等 
  和原因                功能性面料项目”项目未达到预计收益的原因主要是人民币升值、出口退税率下调等行业客观因素以及新建 
                        项目效益的发挥需要一个渐进的过程。“污水处理扩建工程”项目截止2006年末实际投资额比招股说明书承 
                        诺金额减少了1251万元,原因是公司污水经预处理后进入了湖州市污水处理系统统一处理,日前公司已就污 
                        水处理工艺进行改造,提高中水回用水平,预计2007年将完成该项目。                                 
  项目可行性发生重大变  未发生变更                                                                                     
  化的情况说明                                                                                                         
  募集资金项目实施地点  未发生变更                                                                                     
  变更情况                                                                                                             
  募集资金项目实施方式  未发生变更                                                                                     
  调整情况                                                                                                             
  募集资金项目先期投入  在公开发行前,公司已先期投入了“2000万米/年绿色高档服装面料的印染及后整理技改”项目3,646.05万  
  及置换情况            元;“3600万米/年高附加值印花面料生产线增加出口技改”项目1,177.88万元;“污水处理扩建工程”项  
                        目318.63万元;“节水节能、推行清洁生产技术改造工程”项目415.13万元;“新建年产1000万米弹力防水 
                        防油防污等功能性面料”项目1,232.38万元,总计6,790.05万元,公司在2004年度已将先期垫付资金转出3, 
                        381.57万元。                                                                                   
  用闲置募集资金暂时补  无                                                                                             
  充流动资金情况                                                                                                       
  项目实施出现募集资金  无                                                                                             
  结余的金额及原因                                                                                                     
  尚未使用的募集资金用  现有余额314270.92元继续投入到"污水处理扩建工程"项目                                            
  途、去向以及募集资金                                                                                                 
  其他使用情况                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、募集资金专户存储情况
    根据《深圳证券交易所中小企业板保荐工作指引》等有关规定,公司与保荐机构光大证券股份有限公司、中国工商银行湖州支行三方签订了《募集资金专用账户管理协议》,约定三方共同对募集资金专户资金的使用情况进行监督和管理。
    截止2007年6月30日,公司募集资金专户余额如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  募集资金专户名称                        账号                              2007年6月末余额                            
  中国工商银行湖州支行                    1205210029001063132               314,270.92                                 
                                                                                                                       
  合计                                                                      314,270.92                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、报告期内公司重大非募集资金项目
    报告期内公司无重大非募集资金项目。
    
    三、执行新会计准则后,公司可能产生的会计政策会计估计变更及其对公司财务状况的经营成果的影响
    财政部于2006年2月发布了新修订的《企业会计准则-基本准则》及《企业会计准则-存货》等38项具体准则(以下简称“新会计准则”),按照财政部、中国证监会及深圳证券交易所的有关规定和要求,上市公司必须在2007年1月1日起开始执行新会计准则,执行新会计准则后,公司部分会计政策、会计估计将发生变更。
    1、根据《企业会计准则第2号-长期股权投资》的规定,公司现行政策下对子公司采用权益法核算变更为采用成本法核算,此变更将影响母公司当期损益,但本事项不影响公司合并报表。
    2、根据《企业会计准则第3号-投资性房地产》的规定,对于已出租并赚取租金收益的的房地产,自固定资产重新分类在投资性房地产中核算,并采用成本模式进行后续计量,由于仍按原固定资产折旧年限计提折旧,因此不会影响公司当期损益。
    3、根据《企业会计准则第9号-职工薪酬》的规定,公司将现行制度下福利费按应付工资的14%计提变更为按实际发生额列支,将影响公司的当期损益和股东权益。
    4、根据《企业会计准则第16号-政府补助》的规定,公司现行制度下直接计入当期损益的政府补助,执行新准则将变更为区分与资产相关的政府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,将与收益直接相关的计入当期收益,因此将会减少公司的当期损益和股东权益。
    5、根据《企业会计准则第17号-借款费用》的规定,用于资本化的借款由现行制度下的专门借款变更为符合资本化条件的专门借款和一般借款,此政策变化将增加公司资本化的借款范围,减少当期的财务费用,增加公司当期损益和股东权益。
    6、根据《企业会计准则第18号-所得税》的规定,公司将现行政策下的应付税款法变更为资产负债表日纳税影响法,将会影响公司的当期所得税费用,从而影响公司的当期损益和股东权益。
    上述差异和影响事项可能因财政部对新会计准则的进一步讲解而进行调整。
    
    四、对2007年前三季度经营业绩的预计
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  对2007年前三季度经营   净利润比上年同期下降幅度小于50%                                                               
  业绩的预计             下降30%至50%                                                                                
  2006年前三季度的经营   净利润(未按新会计准则调整)               25,384,637.71                                      
  业绩                                                                                                                 
  业绩变动的原因说明     1、人民币的持续升值;2、出口退税率的下调;3、能源价格上涨引起染化料等主要制造成本的上升。     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    第六节  重要事项
    
    一、公司治理情况
    报告期内,根据中国证券监督管理委员会《关于开展加强上市公司治理专项活动有关事项的通知》(证监公司字[2007]28号)和浙江证监局《关于做好加强上市公司治理专项活动有关工作的通知》(浙证监上市字2007)31号)精神,公司组织了全体董事、监事、高级管理人员学习了相关文件,成立了以董事长担任组长的治理活动领导小组,并设立专门的电话和网络平台听取投资者和社会公众的意见和建议。公司对照公司治理有关规定以及自查事项,对公司治理方面存在的问题和不足进行了认真查找,并制定了相应整改计划,目前公司正根据整改计划开展工作。
    公司第三届董事会第十六次会议审议通过了公司治理专项活动自查报告和整改计划,并在《证券时报》和巨潮资讯网上刊登了相关内容。
    
    二、利润分配方案执行情况
    公司2006年度股东大会决议通过了2006年度利润分配方案:以2006年12月31日总股本8112万股为基数,向全体股东每10股派发现金2元(含税),合计派发现金股利1622.4万元(含税)。公司于2007年6月21日在《证券时报》及巨潮资讯网上刊登了本次利润分配实施公告,并于6月27日实施完毕。
    
    三、2006年半年年度利润分配方案
    2006年半年度公司不进行利润分配,也不进行公积金转增股本。
    
    四、报告期内公司无重大诉讼、仲裁事项,也无以前期间发生但持续至报告期的重大诉讼、仲裁事项。
    
    五、报告期内公司无重大资产收购、出售及资产重组等事项,也无以前期间发生但持续至报告期的重大资产收购、出售及资产重组等事项。
    
    六、报告期内公司控股股东及其子公司没有占用公司资金的情形。
    
    七、报告期内,公司发生的重大关联交易事项。
                                                          单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                      交易类型            定价原则              交易金额          占同类交易金额的比例         
  湖州南太湖热电有限公司      采购蒸汽            执行政府指导价        2,433.82          98.79%                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    八、报告期内,公司未发生对外投资事项。
    
    九、报告期内,公司未有重大托管、承包、租赁其他公司资产或被其他公司托管、承包、租赁公司资产的事项。
    
    十、独立董事对公司累计和当期担保情况的专项说明及独立意见
    根据中国证监会证监发[2003]56号《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》,作为浙江美欣达印染集团股份有限公司的独立董事,本着对广大中小股东负责的态度,我们对公司的担保情况进行了详细的核查,现将有关问题作如下说明:
    1、报告期内,公司担保均按照《公司章程》等规定履行了法定审批程序。
    2、报告期内,公司担保发生额1000万元,截止本报告期末,公司担保余额0万元,占公司2006年经审计合并会计报表净资产的0%。
    作为独立董事,我们发表如下独立意见:
    报告期内,浙江美欣达印染集团股份有限公司没有为本公司的股东、股东的控股子公司、股东的附属企业及本公司持股50%以下的其它关联方、任何非法人单位或者个人提供担保,不存在与中国证监会证监发[2003]56号文规定相违背的情况。
    独立董事:赵建平  俞建亭  张凯
    
    十一、内部审计制度的建立与执行情况
    根据《公司章程》和《公司内部审计制度》的规定和要求,公司设立审计部,负责对公司及下属单位专项资金、重大资金、成本费用、经济效益以及规章制度和财经纪律等执行情况进行内部审计。
    根据审计部的内部审计结果,2007年2月27日,公司公告了《2006年度业绩快报》;2007年7月28日,公司公告了《2006年中期业绩快报》。
    
    十二、报告期内,公司、公司董事会及董事没有受到中国证监会或其他行政管理部门稽查、行政处罚、通报批评,也没有受到证券交易所公开谴责。
    
    十三、其他重大事项及其影响和解决方案的分析说明
    1、报告期内,公司未发生证券投资情况。
    2、报告期内,公司未持有非上市金融企业和拟上市股权情况。
    
    十四、投资者关系管理的具体情况
    报告期内,公司一如既往的重视投资者关系管理,严格按照公司所制定的投资者关系管理相关制度开展投资者关系管理工作,认真接待投资者的日常来电、来访、回答咨询、联系股东,向投资者提供公司公开披露的资料等。并于2007年4月19日在投资者关系互动平台(http://irm.p5w.net)举行了2006年年度报告网上说明会,公司董事长沈建军先生、总经理潘玉根先生、独立董事俞建亭先生、董事会秘书刘昭和先生、财务负责人金来富先生,公司保荐代表人赵冬冬女士、朱文正先生出席了说明会,认真细致地回答了广大投资者的提问,详细地介绍了公司的发展情况,增强了投资者对公司的了解。
    
    十五、公司董事按照深圳证券交易所《中小企业板块上市公司董事行为指引》履行职责的情况
    报告期内,公司董事长、独立董事及其他董事严格按照《深圳证券交易所中小企业板块上市公司董事行为指引》及其他相关法律、法规和《公司章程》的规定和要求,属尽职守、勤勉尽责,诚实守信地履行职责。报告期内,公司未发生被中国证监会行政处罚和深圳证券交易所公开谴责的情况。
    报告期内,董事出席董事会会议情况。


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  报告期内董事会会议召开次数                                   4                                                       
  董事姓名                职务            亲自出席次数         委托出席次数        缺席次数      是否连续两次未亲自出  
                                                                                                 席会议                
  沈建军                  董事长          4                    无                  无            否                    
  潘玉根                  副董事长        4                                                                            
  许瑞林                  董事            4                                                                            
  王仲明                  董事            4                                                                            
  单建明                  董事            3                    1                   无            无                    
  芮勇                    董事            1                    无                  否            否                    
  赵建平                  独立董事        4                                                                            
  俞建亭                  独立董事        4                                                                            
  张凯                    独立董事        4                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:董事芮勇先生是经2007年5月12日召开的2006年股东大会审议通过的第三届董事会新增董事,其开始履行董事职务期内公司只召开了一次董事会会议,即第三届董事会第十六次会议。
    
    十六、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项


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  承诺事项                                                                                            承诺是否履行     
  1、公司保证与股东单位不发生除正常业务以外的一切资金往来的承诺                                       是               
  2、公司控股股东单建明先生保证不占用公司资金的承诺                                                   是               
  3、公司股东美欣达集团有限公司保证不占用公司资金的承诺                                               是               
  4、公司股东鲍凤娇女士保证不占用公司资金的承诺                                                       是               
  5、公司控股股东单建明先生保证不同业竞争的承诺                                                       是               
  6、公司股东美欣达集团有限公司保证不同业竞争的承诺                                                   是               
  7、公司股东鲍凤娇女士保证不同业竞争的承诺                                                           是               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    十七、报告期内公司原非流通股东在股权分置改革过程中做出的特殊承诺及履行情况


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  股东名称             特殊承诺                                                                 承诺履行情况           
  单建明               1、自改革方案实施之日起十二个月内不上市交易或者转让。2、在第1条规定期满  履行承诺               
                       后,通过证券交易所挂牌交易出售原非流通股股份占美欣达股份总数的比例在十                          
                       二个月内不超过3%,在二十四个月内不超过6%;自改革方案实施之日起的三十六                          
                       个月内,通过证券交易所挂牌交易出售所持有的美欣达股份的价格不低于每股人                          
                       民币11.80元,该价格将在美欣达股份或股东权益发生变化时作相应调整。3、违                          
                       反上述承诺的限售条件而出售持有的原美欣达非流通股股份,则出售股票所得金                          
                       额的50%将作为违约金支付给美欣达。                                                               
  美欣达集团有限公司   1、自改革方案实施之日起十二个月内不上市交易或者转让。2、在第1条规定期满  履行承诺               
                       后,通过证券交易所挂牌交易出售原非流通股股份占美欣达股份总数的比例在十                          
                       二个月内不超过3%,在二十四个月内不超过6%;自改革方案实施之日起的三十六                          
                       个月内,通过证券交易所挂牌交易出售所持有的美欣达股份的价格不低于每股人                          
                       民币11.80元,该价格将在美欣达股份或股东权益发生变化时作相应调整;3、违                          
                       反上述承诺的限售条件而出售持有的原美欣达非流通股股份,则出售股票所得金                          
                       额的50%将作为违约金支付给美欣达。                                                               
  航天通信控股集团股   1、自改革方案实施之日起十二个月内不上市交易或者转让。2、在第1条规定期满  履行承诺               
  份有限公司           后,通过证券交易所挂牌交易出售原非流通股股份占美欣达股份总数的比例在十                          
                       二个月内不超过5%。                                                                              
  鲍凤娇               1、自改革方案实施之日起十二个月内不上市交易或者转让。2、在第1条规定期满  履行承诺               
                       后,通过证券交易所挂牌交易出售原非流通股股份占美欣达股份总数的比例在十                          
                       二个月内不超过5%。                                                                              
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    十八、报告期内公司公告索引


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  序号      日期                          公告内容                                    刊登报纸                         
  1         2007年1月26日                 第三届董事会第十三次会议决议公告            证券时报                         
                                          独立董事关于聘任高级管理人员的独立意见                                       
  2         2007年2月7日                  航天通信控股集团股份有限公司简式权益变动报  证券时报                         
                                          告书                                                                         
  3         2007年2月27日                 2006年度业绩快报                            证券时报                         
  4         2007年2月28日                 关于限售股份持有人出售股份情况的公告        证券时报                         
  5         2007年4月10日                 关于限售股份持有人出售股份情况的公告        证券时报                         
  6         2007年4月12日                 关联交易的决策权限与程序规则                证券时报                         
                                          股东大会议事规则                                                             
                                          关于2006年度募集资金使用情况的专项说明                                       
                                          监事会议事规则                                                               
                                          关于收购湖州美欣达印花有限公司股权关联交易                                   
                                          的公告                                                                       
                                          新旧会计准则股东权益差异调节表的审阅报告                                     
                                          关于举行2006年度报告网上说明会的通知                                         
                                          2006年度财务报告之审计报告                                                   
                                          2006年年度报告摘要                                                           
                                          第三届董事会第十四次会议决议公告                                             
                                          独立董事对相关事项发表的独立意见                                             
                                          关于召开2006年度股东大会的通知                                               
                                          第三届监事会第六次会议决议公告                                               
                                          2007年度日常关联交易公告                                                     
                                          关于2007年度对控股子公司贷款担保的公告                                       
                                          关于公司控股股东及其他关联方之间占用资金问                                   
                                          题的专项说明                                                                 
                                          董事会议事规则                                                               
                                          2006年度募集资金使用情况专项报告                                             
  7         2007年4月14日                 关于限售股份持有人出售股份情况的公告        证券时报                         
  8         2007年4月20日                 关于限售股份持有人出售股份情况的公告        证券时报                         
  9         2007年4月27日                 2007年第一季度报告                          证券时报                         
  10        2007年5月16日                 2006年年度股东大会决议公告                  证券时报                         
                                          2006年年度股东大会法律意见书                                                 
  11        2007年6月6日                  重大事项停牌公告                            证券时报                         
  12        2007年6月7日                  复牌提示性公告                              证券时报                         
  13        2007年6月21日                 2006年度分红派息实施公告                    证券时报                         
  14        2007年6月29日                 信息披露管理制度                            证券时报                         
                                          关于“加强上市公司治理专项活动”自查报告                                     
                                          关于“加强上市公司治理专项活动”自查报告及                                   
                                          整改计划                                                                     
                                          第三届董事会第十六次会议决议公告                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
第七节  财务报告(未经审计)
    一、会计报表
    资产负债表
    编制单位:浙江美欣达印染集团股份有限公司        2007年06月30日       单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期末数                                     期初数                                     
                                 合并                 母公司                合并                  母公司               
  流动资产:                                                                                                           
  货币资金                       72,644,908.34        45,723,997.48         36,812,308.39         20,836,624.65        
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                       244,507.12           100,000.00            74,005.70             20,000,000.00        
  应收账款                       87,815,395.49        66,440,725.37         113,773,787.20        88,889,284.75        
  预付款项                       6,778,405.53         3,558,141.76          15,318,845.35         18,809,086.82        
  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                     28,719,282.76        73,144,756.32         27,634,206.92         45,379,993.78        
  买入返售金融资产                                                                                                     
  存货                           142,010,222.20       82,908,338.45         143,115,324.63        80,294,043.01        
  一年内到期的非流动资产                              10,980,655.33                               10,980,655.33        
  其他流动资产                   945,844.02           318,668.01            382,760.97            170,833.25           
  流动资产合计                   339,158,565.46       283,175,282.72        337,111,239.16        285,360,521.59       
  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                   4,580,590.95         101,306,347.67        400,963.55            120,188,309.10       
  投资性房地产                   8,534,685.31         8,534,685.31          8,618,317.69          8,618,317.69         
  固定资产                       462,185,464.47       415,770,544.53        461,519,477.12        389,569,544.60       
  在建工程                       61,205,960.84        60,596,163.54         39,233,796.15         39,233,796.15        
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                       9,138,697.22         9,138,697.22          9,239,306.72          9,239,306.72         
  开发支出                                                                                                             
  商誉                           7,928,415.09         7,928,415.09          7,928,415.09          7,928,415.09         
  长期待摊费用                                                                                                         
  递延所得税资产                 1,822,603.91         1,032,829.94          1,962,028.39          1,180,499.05         
  其他非流动资产                                                                                                       
  非流动资产合计                 555,396,417.79       604,307,683.30        528,902,304.71        575,958,188.40       
  资产总计                       894,554,983.25       887,482,966.02        866,013,543.87        861,318,709.99       
  流动负债:                                                                                                           
  短期借款                       176,297,475.94       156,904,192.86        146,589,570.00        119,089,570.00       
  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                       75,028,883.83        60,641,193.83         55,930,300.00         54,684,000.00        
  应付账款                       122,712,335.37       108,958,755.23        110,196,862.61        88,373,031.08        
  预收款项                       20,843,951.09        14,616,203.77         17,194,459.30         28,309,060.39        
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                   5,528,096.67         1,669,240.94          6,571,259.73          1,368,203.97         
  应交税费                       5,993,812.93         6,591,214.08          -2,201,394.20         -274,974.93          
  应付利息                                                                                                             
  其他应付款                     6,359,132.18         72,646,792.39         6,980,663.80          62,651,033.62        
  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                                                    25,079,839.72         25,079,839.72        
  其他流动负债                                                                                                         
  流动负债合计                   412,763,688.01       422,027,593.10        366,341,560.96        379,279,763.85       
  非流动负债:                                                                                                         
  长期借款                       25,000,000.00        25,000,000.00         40,000,000.00         40,000,000.00        
  应付债券                                                                                                             
  长期应付款                                                                64,794.41             64,794.41            
  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                 25,000,000.00        25,000,000.00         40,064,794.41         40,064,794.41        
  负债合计                       437,763,688.01       447,027,593.10        406,406,355.37        419,344,558.26       
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)             81,120,000.00        81,120,000.00         81,120,000.00         81,120,000.00        
  资本公积                       229,827,834.91       233,351,843.00        229,827,834.91        233,351,843.00       
  减:库存股                                                                                                           
  盈余公积                       46,685,051.24        31,041,884.36         46,685,051.24         31,041,884.36        
  一般风险准备                                                                                                         
  未分配利润                     80,244,927.12        94,941,645.56         81,705,156.07         96,460,424.37        
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计     437,877,813.27       440,455,372.92        439,338,042.22        441,974,151.73       
  少数股东权益                   18,913,481.97                              20,269,146.28                              
  所有者权益合计                 456,791,295.24       440,455,372.92        459,607,188.50        441,974,151.73       
  负债和所有者权益总计           894,554,983.25       887,482,966.02        866,013,543.87        861,318,709.99       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    利润表
    编制单位:浙江美欣达印染集团股份有限公司          2007年1-6月           单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           本期                                       上年同期                                   
                                 合并                 母公司                合并                  母公司               
  一、营业总收入                 518,360,260.87       366,466,761.72        562,448,401.85        532,018,563.53       
  其中:营业收入                 518,360,260.87       366,466,761.72        562,448,401.85        532,018,563.53       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                 494,588,788.83       349,384,024.21        537,047,454.23        513,489,428.03       
  其中:营业成本                 455,083,548.880      325,413,001.790       498,302,390.270       493,065,058.590      
  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                 717,658.880          280,868.050           445,439.160           21,541.860           
  销售费用                       20,130,793.430       13,540,012.770        20,737,866.150        11,938,570.480       
  管理费用                       10,609,056.420       5,630,151.320         11,585,443.700        5,081,094.170        
  财务费用                       8,520,197.100        4,967,472.420         5,412,574.920         3,282,679.930        
  资产减值损失                   -472,465.880         -447,482.140          563,740.030           100,483.000          
  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)                       3,326,054.360                               4,571,368.050        
  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“-”号填  23,771,472.040       20,408,791.870        25,400,947.620        23,100,503.550       
  列)                                                                                                                 
  加:营业外收入                 613,844.800          513,844.800           2,059,672.060         2,038,009.560        
  减:营业外支出                 741,253.740          427,998.000           706,307.560           448,207.020          
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”  23,644,063.100       20,494,638.670        26,754,312.120        24,690,306.090       
  号填列)                                                                                                             
  减:所得税费用                 7,086,359.820        5,789,417.480         5,543,670.48          4,454,793.260        
  五、净利润(净亏损以“-”号填  16,557,703.280       14,705,221.190        21,210,641.64         20,235,512.830       
  列)                                                                                                                 
  归属于母公司所有者的净利润     14,763,771.050                             20,406,259.56                              
  少数股东损益                   1,793,932.230                              804,382.08                                 
  六、每股收益:                                                                                                       
  (一)基本每股收益             0.180                                      0.250                                      
  (二)稀释每股收益             0.180                                      0.250                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    现金流量表
    编制单位:浙江美欣达印染集团股份有限公司         2007年1-6月            单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           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   504,977,860.07       368,596,086.56        551,049,769.55        399,045,518.37       
  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                 23,628,119.01        15,146,654.21         21,269,026.08         18,024,214.96        
  收到其他与经营活动有关的现金   4,342,107.55         46,821,295.03         4,055,049.22          40,891,519.97        
  经营活动现金流入小计           532,948,086.63       430,564,035.80        576,373,844.85        457,961,253.30       
  购买商品、接受劳务支付的现金   382,228,744.71       296,487,365.47        454,741,703.27        370,781,708.00       
  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   22,026,572.58        13,342,525.45         23,609,674.53         9,629,908.93         
  金                                                                                                                   
  支付的各项税费                 10,074,463.06        5,235,258.26          9,309,457.01          4,801,037.78         
  支付其他与经营活动有关的现金   30,034,833.32        55,223,437.28         23,313,350.70         49,057,723.65        
  经营活动现金流出小计           444,364,613.67       370,288,586.46        510,974,185.51        434,270,378.36       
  经营活动产生的现金流量净额     88,583,472.96        60,275,449.34         65,399,659.34         23,690,874.94        
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他                                                                                         
  长期资产收回的现金净额                                                                                               
  处置子公司及其他营业单位收到                                                                                         
  的现金净额                                                                                                           
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                                                                 
  购建固定资产、无形资产和其他   39,755,083.40        31,147,784.16         26,400,767.09         26,284,347.29        
  长期资产支付的现金                                                                                                   
  投资支付的现金                 4,402,769.73         4,402,769.73                                                     
  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                                                                                         
  投资活动现金流出小计           44,157,853.13        35,550,553.89         26,400,767.09         26,284,347.29        
  投资活动产生的现金流量净额     -44,157,853.13       -35,550,553.89        -26,400,767.09        -26,284,347.29       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金             144,169.03           144,169.03                                                       
  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             313,112,363.95       263,113,368.09        194,830,935.17        146,684,489.11       
  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           313,256,532.98       263,257,537.12        194,830,935.17        146,684,489.11       
  偿还债务支付的现金             323,549,092.14       265,443,379.36        187,560,932.08        104,338,283.50       
  分配股利、利润或偿付利息支付   24,735,387.72        22,506,607.38         21,072,704.60         18,942,809.61        
  的现金                                                                                                               
  其中:子公司支付给少数股东的                                                                                         
  股利、利润                                                                                                           
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计           348,284,479.86       287,949,986.74        208,633,636.68        123,281,093.11       
  筹资活动产生的现金流量净额     -35,027,946.88       -24,692,449.62        -13,802,701.51        23,403,396.00        
  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   9,397,672.95         32,445.83             25,196,190.74         20,809,923.65        
  加:期初现金及现金等价物余额   23,303,908.39        7,328,224.65          81,709,320.23         58,397,585.05        
  六、期末现金及现金等价物余额   32,701,581.34        7,360,670.48          106,905,510.97        79,207,508.70        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
     所有者权益变动表
    编制单位:浙江美欣达印染集团股份有限公司                  2007年06月30日                                       单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              本期金额                                          上年金额                                         
                    归属于母公司所有者权益                 少   所有  归属于母公司所有者权益                少数  所有 
                    实收  资   减:  盈   一般  未   其他  数   者权  实   资本  减   盈余  一   未分  其   股东  者权 
                    资本  本   库存  余   风险  分         股   益合  收   公积  :   公积  般   配利  他   权益  益合 
                    (或  公   股    公   准备  配         东   计    资         库         风   润               计   
                    股本  积         积         利         权         本         存         险                         
                    )                          润         益         (         股         准                         
                                                                      或                    备                         
                                                                      股                                               
                                                                      本                                               
                                                                      )                                               
  一、上年年末余额  81,1  229        46,        80,        20,  457,  81,  228,       43,8       77,2  -10  15,9  446, 
                    20,0  ,82        407        128        161  645,  120  666,       25,9       32,0  2,6  03,5  645, 
                    00.0  7,8        ,22        ,23        ,86  160.  ,00  539.       17.6       08.5  44.  25.1  346. 
                    0     34.        3.4        4.9        6.7  10    0.0  91         3          1     83   5     37   
                          91         2          8          9          0                                                
  加:会计政策变更                   277        1,5        107  1,96                                                   
                                     ,82        76,        ,27  2,02                                                   
                                     7.8        921        9.4  8.40                                                   
                                     2          .09        9                                                           
  前期差错更正                                                                                                         
  二、本年年初余额  81,1  229        46,        81,        20,  459,  81,  228,       43,8       77,2  -10  15,9  446, 
                    20,0  ,82        685        705        269  607,  120  666,       25,9       32,0  2,6  03,5  645, 
                    00.0  7,8        ,05        ,15        ,14  188.  ,00  539.       17.6       08.5  44.  25.1  346. 
                    0     34.        1.2        6.0        6.2  50    0.0  91         3          1     83   5     37   
                          91         4          7          8          0                                                
  三、本年增减变动                              -1,        -1,  -2,8       1,16       2,58       2,89  102  4,25  10,9 
  金额(减少以“-                               460        355  15,8       1,29       1,30       6,22  ,64  8,34  99,8 
  ”号填列)                                    ,22        ,66  93.2       5.00       5.79       6.47  4.8  1.64  13.7 
                                                8.9        4.3  6                                      3          3    
                                                5          1                                                           
  (一)净利润                                  14,        1,7  16,5                             21,7       1,43  23,1 
                                                763        93,  57,7                             01,5       0,28  31,8 
                                                ,77        932  03.2                             32.2       4.25  16.5 
                                                1.0        .23  8                                6                1    
                                                5                                                                      
  (二)直接计入所                                                         1,16                                   1,16 
  有者权益的利得和                                                         1,29                                   1,29 
  损失                                                                     5.00                                   5.00 
  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                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
     资产减值准备明细表
    编制单位:浙江美欣达印染集团股份有限公司       2007年06月30日          单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                年初账面余额    本期计提额       本期减少数                       期末账面余额   
                                                                       转回            转销                            
  一、坏账准备                        8,308,580.70                     472,465.88                       7,836,114.82   
  二、存货跌价准备                                                                                                     
  三、可供出售金融资产减值准备                                                                                         
  四、持有至到期投资减值准备                                                                                           
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备                                                                                                 
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准备                                                                                           
  其中:成熟生产性生物资产减值准备                                                                                     
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                                8,308,580.70                     472,465.88                       7,836,114.82   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    资产减值损失
    编制单位:浙江美欣达印染集团股份有限公司       2007年06月30日          单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                本期发生额                       上期发生额                      
  一、坏账损失                                        -472,465.88                      563,740.03                      
  二、存货跌价损失                                                                     0.00                            
  三、可供出售金融资产减值损失                                                         0.00                            
  四、持有至到期投资减值损失                                                           0.00                            
  五、长期股权投资减值损失                                                             0.00                            
  六、投资性房地产减值损失                                                             0.00                            
  七、固定资产减值损失                                                                 0.00                            
  八、工程物资减值损失                                                                 0.00                            
  九、在建工程减值损失                                                                 0.00                            
  十、生产性生物资产减值损失                                                           0.00                            
  十一、油气资产减值损失                                                               0.00                            
  十二、无形资产减值损失                                                               0.00                            
  十三、商誉减值损失                                                                   0.00                            
  十四、其他                                                                           0.00                            
  合计                                                -472,465.88                      563,740.03                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    浙江美欣达印染集团股份有限公司
    财务报表附注
    二零零七年半年度
                                                                                             
    
    一、公司的基本情况
    
    浙江美欣达印染集团股份有限公司(“本公司”)是一家在中华人民共和国注册的股份有限公司,于1998年5月21日经浙江省人民政府证券委员会以浙证委[1998]52号“关于同意设立浙江美欣达印染集团股份有限公司的批复”批准,由单建明、鲍凤娇、许瑞珠、许建华等20名自然人与湖州经济建设开发总公司共同发起设立,并经浙江省工商行政管理局核准登记,企业法人营业执照注册号:3300001001668。本公司所发行人民币普通股A股,已在深圳证券交易所上市。本公司及其附属子公司(统称“本集团”)主要从事纺织品印染业务。
    
    本公司原注册资本为人民币67,600,000.00元,股本总数6,760万股(每股面值人民币1元),均系境内上市人民币普通股(A股)。业经安永大华会计师事务所有限责任公司验证并出具安永大华业字(2005)第951号验资报告。本公司所发行的A股于2005年8月26日在深圳证券交易所上市交易。
    
    根据本公司2006年3月26日第二届董事会第十六次会议决议,本公司以2005年12月31日的总股本67,600,000.00股为基数,按每10股转增2股的比例,以资本公积向全体股东转增股份总额1,352万股,业经安永大华会计师事务所有限责任公司验证并出具安永大华业字(2006)第0692号验资报告。本公司变更后的注册资本为人民币81,120,000.00元。
    
    本公司2006年10月19日股权分置改革相关股东会议审议通过了《浙江美欣达印染集团股份有限公司股权分置改革方案》,根据该股权分置改革方案,方案实施股份变更登记日登记在册的全体流通股股东每持有10股流通股将获得非流通股股东给予的3.6股对价股份,全体非流通股股东向流通股股东给予的对价股份总数为9,331,200股。股权分置改革方案于2006年10月27日正式实施完毕,公司总股本不变。
    
    截至2007年6月30日,本公司累计发行股本总数8,112万股。
    
    二、财务报表的编制基础及遵循企业会计准则的声明
    本财务报表以公司持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则》及其指南进行确认和计量,在此基础上编制财务报表。
    本公司声明编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等财务信息。
    
    三、主要会计政策、会计估计和合并会计报表的方法
    1. 会计制度
    根据财政部财会(2006)3 号的规定,公司于2007 年1 月1 日起执行新的《企业会计准则》。
    
    2.会计年度
    采用公历制,自每年公历1 月1 日起至12 月31 日止。
    
    3.记账原则和计价基础
    以权责发生制为记账基础;以历史成本为计价原则。其后如果发生减值,则按规定计提减值准备。
    
    4.记账本位币
    以人民币为记账本位币。
    
    5.外币业务核算方法
    对于发生的外币交易,采用交易发生当月月初汇率的中间价折算为记账本位币金额,于资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。
    
    6. 现金等价物确定标准
    现金等价物是指公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    
    7.金融工具
     本公司成为金融工具合同的一方时确认一项金融资产或金融负债。
    本公司的金融资产包括:
    (1)以公允价值计量且变动计入当期损益的金融资产,包括交易性金融资产和指定为公允价值计量且其变动计入当期损益的金融资产。
    本公司购入股票、债券、基金等时,确定以公允价值计量且其变动计入当期损益的金融资产,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发放的现金股利或债券利息,单独确认为其他应收款。
    本公司在持有该等金融资产期间取得的利息或现金股利,于收到时确认为投资收益。
    资产负债表日,本公司将该等金融资产的公允价值变动计入当期损益。
    处置该等金融资产时,该等金融资产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,是指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资产。
    本公司购入的固定利率国债、浮动利率公司债券等持有至到期投资,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。支付的价款中包含已宣告发放债券利息的,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,在随后期间保持不变。实际利率与票面利率差别很小的,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确认为投资收益。
    资产负债表日,对于持有至到期投资,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失;计提后如有证据表明其价值已恢复,原确认的减值损失可予以转回,记入当期损益,但该转回的帐面价值不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。
    如本公司因持有意图或能力发生改变,使某项投资不再适合作为持有至到期投资,则将其重分类为可供出售金融资产,并以公允价值进行后续计量。重分类日,该投资的账面价值与公允价值之间的差额计入所有者权益,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。
    (3)应收款项。
    本公司应收款项(包括应收帐款和其他应收款)按合同或协议价款作为初始入帐金额,并按下列标准确认坏账损失:因债务人破产,依照法律程序清偿后,确定无法收回的应收款项;因债务人死亡,既无遗产可供清偿,又无义务承担人,确定无法收回的应收款项;因债务人逾期三年未履行偿债义务,并且有确凿证据表明无法收回或收回的可能性不大的应收款项。
    本公司坏账损失核算采用备抵法。
    在资产负债表日,本公司对单项金额重大(指单项金额超过期末应收款项余额的10%,且单项金额超过300 万元人民币)的应收款项单独进行减值测试,经测试发生了减值的,按其未来现金流量现值低于其帐面价值的差额,确定减值损失,计提坏账准备;对单项测试未减值的应收款项,汇同对单项金额非重大的应收款项(指单项金额未超过期末应收款项余额的10%,或者单项金额未超过300万元人民币),公司根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率为基础,结合债务单位的实际财务状况和现金流量情况以及其他相关信息,对剩余应收款项按账龄分析法并结合个别分析法计提坏账准备。坏账准备的计提比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                       计提比例                                                  
  1年以内                                                    5%                                                        
  1-2年                                                      30%                                                       
  2-3年                                                      50%                                                       
  3年以上                                                    100%                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
下列应收款项不计提坏账准备:
    合并报表范围内子公司间的应收账款和其他应收款;
    应收出口退税及应收政府行政部门的款项。
    (4)可供出售金融资产。
    可供出售金融资产,是指初始确认时即被指定为可供出售的非衍生金融资产,即本公司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、持有至到期投资、贷款和应收款项的金融资产。
    本公司可供出售金融资产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。
    本公司可供出售金融资产持有期间取得的利息或现金股利,于收到时确认为投资收益。
    资产负债表日,可供出售资产按公允价值计量,其公允价值变动计入资本公积-其他资本公积。对于可供出售金融资产,如果其公允价值出现持续大幅度下降,且预期该下降为非暂时性的,则根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失;在计提减值损失时将原直接计入所有者权益公允价值下降形成的累计损失一并转出,计入资产减值损失。
    处置可供出售金融资产时,将取得的价款和该金融资产的账面价值之间的差额,计入投资收益,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。
    本公司的金融负债包括:
    (1)以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融负债。本公司持有该类金融负债按公允价值计价,并不扣除将来结清金融负债时可能发生的交易费用。如不适合按公允价值计量时,本公司将该类金融负债改按摊余成本计量。
    本公司交易性负债包括:①为了近期内出售而持有的金融资产或近期内回购而承担的金融负债。②本公司基于风险管理、战略投资需要等,直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债。③不作为有效套期工具的衍生工具。
    (2)其他金融负债。本公司拥有的其他不属于以公允价值计量且其变动计入当期损益的金融负债的财务担保合同等,按其公允价值和相关交易费用之和作为初始确认金额。在初始计量后按《企业会计准则-或有事项》确定的金额,和按《企业会计准则—收入》的原则确定的累计摊销额后的余额两者中的较高者进行后续计量。
    
    8.存货核算方法
    (1)存货分类为:原材料、库存商品、低值易耗品、包装物、在产品、委托加工材料和受托加工材料等。
    (2)存货计价方法:取得时以实际成本计价,发出时采用加权平均法核算;低值易耗品于领用时采用一次摊销法核算。
    (3)存货的盘存制度:公司存货实行永续盘存制度,于每年年末对存货进行盘点。
    (4)存货期末按成本与可变现净值孰低计价,存货期末可变现净值低于账面成本的,按差额计提存货跌价准备。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
    可变现净值的确定依据及存货跌价准备计提方法:
    ①存货可变现净值的确定依据:为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然应当按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料应当按照可变现净值计量。为执行销售合同或者劳务合同而持有的存货,其可变现净值应当以合同价格为基础计算。
    ②存货跌价准备的计提方法:按单个存货项目的成本与可变现净值孰低法计提存货跌价准备;但对于数量繁多、单价较低的存货按存货类别计提存货跌价准备。
    
    9.长期股权投资的核算方法
    长期股权投资在取得时以初始投资成本进行初始计量。
    本公司能够对被投资单位实施控制的长期股权投资,以及对被投资单位不具有共同控制或重大影响,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。
    采用成本法时,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。确认的投资收益,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。
    本公司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。
    采用权益法时,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,归入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。
    采用权益法时,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。本集团确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,本集团负有承担额外损失义务的除外。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,待处置该项投资时按相应比例转入当期损益。
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。
    
    10.投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。主要包括:已出租的土地使用权、已出租的建筑物和持有并准备增值后转让的土地使用权。
    投资性房地产按照成本模式进行计量,按照后述“固定资产”、“无形资产”所述的方法计提折旧或者摊销。
    期末投资性房地产按账面价值与可收回金额孰低计价,按单项投资性房地产可收回金额低于账面价值的差额确认投资性房地产减值损失,计入当期损益,同时计提相应的投资性房地产减值准备。投资性房地产减值损失一经确认,在以后会计期间不予转回。
    
    11.固定资产
    (1)固定资产标准为:为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年的有形资产。
    (2)固定资产分类为:房屋建筑物、机器设备、电子设备、运输设备及其他设备。
    (3)固定资产计价:按其取得时的成本作为入账的价值,取得时的成本包括买价、进口关税、运输和保险等费用,以及为使固定资产达到预定可使用状态前所必须的支出;对固定资产的重大改建、扩建或改良而发生的后续支出予以资本化,对固定资产的修理及维护而发生的后续支出,于发生时计入当期费用。
    (4)固定资产折旧采用平均年限法计算。各类固定资产的估计使用年限和预计净残值及年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类别                                   估计使用年限               估计净残值            年折旧率                 
  房屋建筑物                                 5-50年                     3-5%                  1.90-19.4%               
  机器设备                                   5-10年                     3-5%                  9.50-19.4%               
  电子设备                                   5-8年                      3-5%                  11.875-19.4%             
  运输设备                                   5-10年                     3-5%                  9.50-19.4%               
  其他设备                                   3-8年                      3-5%                  11.875-19.4%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    固定资产期末按账面价值与可回收金额孰低计量:
    ①固定资产减值准备的确认标准: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预计可收回金额低于账面价值。
    ②固定资产减值准备的计提方法:期末按单项固定资产的可收回金额低于其账面价值的差额计提。如果某项固定资产已经不能再给公司带来未来经济利益,则将该固定资产全额计提减值准备,全额计提减值准备后不再计提折旧。
    
    12.在建工程核算方法
    (1)在建工程核算方法:按实际成本核算,在建造完成后转入固定资产。需要办理竣工决算手续的工程已达到预定可使用状态但尚未办理竣工决算的,先估价入账,待完工验收并办理竣工决算手续后再按决算数对原估计值进行调整。
    (2)在建工程期末按预计损失计提减值准备:
    ①在建工程减值准备确认标准:长期停建并且预计在未来三年内不会重新开工的或所建项目无论在性能上,还是技术上已经落后并且给企业带来的未来经济利益具有很大的不确定性。
    ②在建工程减值准备计提方法:期末按单项在建工程的可收回金额低于其账面价值的差额计提。
    
    13.无形资产计价和摊销方法
    无形资产是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。
    无形资产按照成本进行初始计量。内部研究开发项目研究阶段的支出,于发生时计入当期损益;内部研究开发项目开发阶段的支出,在同时满足下列条件的确认为无形资产,否则于发生时计入当期损益:
    (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的方式,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,无形资产将在内部使用的,应当证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,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地计量。
    本公司在取得无形资产时分析判断其使用寿命。使用寿命有限的无形资产,在使用寿命内采用直线法摊销;使用寿命不确定的无形资产不予摊销。
    本公司在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核,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。
    
    14.资产减值
    在资产负债表日,本公司判断资产是否存在可能发生减值的迹象,可能发生资产减值的迹象包括:
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
    (2)经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响。
    (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。
    (4)有证据表明资产已经陈旧过时或者其实体已经损坏。
    (5)资产已经或者将被闲置、终止使用或者计划提前处置。
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期。
    (7)其他表明资产可能已经发生减值的迹象。
    存在减值迹象的,本公司估计其可收回金额。
    可收回金额低于其账面价值的,按差额计提资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
    
    15.借款费用
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,应当在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    同时满足下列条件时借款费用开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    在资本化期间内,每一会计期间的资本化金额,为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。但利息资本化金额,不应当超过当期相关借款实际发生的利息金额。
    资本化的暂停:符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化。在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的继续资本化。
    资本化的停止:购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用应当停止资本化。
    
    16.预计负债
    当与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:
    (1)该义务是本公司承担的现时义务;
    (2)该义务的履行很可能导致经济利益流出本集团;
    (3)该义务的金额能够可靠地计量。
    
    17.收入
    收入在经济利益很可能流入本公司、且金额能够可靠计量、并同时满足下列条件时予以确认。
    
    销售商品收入
    本公司已将商品所有权上的主要风险和报酬转移给购货方,并不再对该商品保留通常与所有权相联系的继续管理权和实施有效控制,且相关的已发生或将发生的成本能够可靠地计量,确认为收入的实现。
    
    提供劳务收入
    于资产负债表日,在提供劳务交易的结果能够可靠估计的情况下,按完工百分比法确认提供劳务收入;否则按已经发生并预计能够得到补偿的劳务成本金额确认收入。提供劳务交易的结果能够可靠估计,是指同时满足下列条件:收入的金额能够可靠地计量,相关的经济利益很可能流入本公司,交易的完工进度能够可靠地确定,交易中已发生和将发生的成本能够可靠地计量。本公司以[已完工作的测量/已经提供的劳务占应提供劳务总量的比例/已经发生的成本占估计总成本的比例]确定提供劳务交易的完工进度。
    
    利息收入
    按照他人使用本公司货币资金的时间和实际利率确认
    
    使用费收入
    按照有关合同或协议约定的收费时间和方法确认。
    
    18.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。
    政府补助包括财政拨款、财政贴息、税收返还和无偿划拨非货币性资产。
    与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均计入各期损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的损益(营业外收入)。收到的与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期损益(营业处收入);用于补偿已经发生的相关费用或损失的,取得时直接计入当期损益(营业处收入)。
    
    19.所得税
    根据《企业会计准则第18 号-所得税》的规定,公司对所得税的核算采用资产负债表债务法。资产、负债的账面价值与其计税基础存在差异的,按照规定确认所产生的递延所得税资产或递延所得税负债。
    
    20. 合并会计报表的编制
    本公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明本公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围,但是,有证据表明本公司不能控制被投资单位的除外。合并会计报表范围内各公司间相互股权投资及相应权益、资金往来、重大交易等均在合并时予以抵销。
    本公司拥有被投资单位半数或以下的表决权,满足下列条件之一的,视为本公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围。但是,有证据表明本公司不能控制被投资单位的除外:
    (1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;
    (2)根据公司章程或协议,有权决定被投资单位的财务和经营政策;
    (3)有权任免被投资单位的董事会或类似机构的多数成员;
    (4)在被投资单位的董事会或类似机构占多数表决权。
    
    21.重要会计政策、会计估计变更及重大会计差错更正的说明
    (1)会计政策变更
    自2007年1月1日起本公司开始执行《企业会计准则》,并根据准则制定了企业会计政策。根据新会计准则,调整事项如下:
    根据《企业会计准则第18号—所得税》的规定,将现行政策下的应付税款法变更为资产负债表日债务法。公司全面比较了调整后的资产、负债账面价值与其计税基础,并将两者之间的差异确认了递延所得税资产1,962,028.39元,并相应调增期初归属于母公司的权益1,854,748.91元,调增归属于少数股东权益107,279.48元。
    (2)公司本期无重大会计估计变更及重大会计差错更正。
    
     四、税项
    1.增值税:应税收入按17%计算销项税率,并按扣除当期充许抵扣的进项税额后的差额缴纳增值税。
    2.营业税:按5%的税率计缴。
    3.城市维护建设税按应缴流转税税额的7%计缴。
    4.房产税:自用房产,按房产原值一次减除30%后的余值为计税依据,税率为1.2%;出租房产,按租金收入的12%计缴。
    5.教育费附加:按应缴流转税税额的3%计缴。
    6.地方教育附加:按应缴流转税税额的2%计缴。
    7.企业所得税:按33%的税率计缴。
    
    五、合并财务报表的范围


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称             注册地   组织机构代码     业务性   注册资本         经营范围         报告期末实际  所占权益比例 
                                                 质                                         投资额        %            
  湖州美欣达印花有限   湖州     25637821-8       制造业   1000万元         纺织面料的印染   1000万元      100          
  公司                                                                     、制造、加工、                              
                                                                           销售                                        
  湖州美欣达织造有限   湖州     74100474-6       制造业   1150万元         坯布和纺织助剂   920万元       80           
  公司                                                                     制造和销售                                  
  湖州久久纺织印染有   湖州     74984474-X       制造业   1000万元         棉印染业、灯芯   900万元       90           
  限公司                                                                   绒制造和销售                                
  湖州绿典精化有限公   湖州     74509379-0       制造业   200万元          纺织、皮革及造   180万元       90           
  司                                                                       纸助剂的制造和                              
                                                                           销售                                        
  浙江美欣达印染集团   湖州     75808073-7       流通业   1000万元         自营和代理各类   600万元       60           
  湖州进出口有限公司                                                       商品和技术的进                              
                                                                           出口                                        
  湖州美欣达服装有限   湖州     76018644-2       制造业   200万元          服装和服装辅料   120万元       60           
  公司                                                                     的加工                                      
  湖州美欣达服装进出   湖州     77312597-2       流通业   1000万元         货物和技术的进   1000万元      直接90间接10 
  口有限公司                                                               出口                                        
  湖州欣润印花制版有   湖州     73450094-4       制造业   120万元          印花制版、制片   120万元       直接90间接10 
  限公司                                                                   、制网加工和销                              
                                                                           售                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    六、合并财务报表主要项目注释
    1.货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             期末数                                    期初数                                    
  现金                             1,058,383.27                              805,704.41                                
  银行存款                         31,083,315.50                             21,802,597.17                             
  其他货币资金                     40,503,209.57                             14,204,006.81                             
                                                                                                                       
  合计                             72,644,908.34                             36,812,308.39                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2.应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             期末数                                    期初数                                    
  银行承兑汇票                     244,507.12                                50,000.00                                 
  商业承兑汇票                                                               24,005.70                                 
                                                                                                                       
  合计                             244,507.12                                74,005.7                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数                                               期初数                                               
             余额               比例%   坏账计  坏账准备          余额                比例%   坏账计  坏账准备         
                                        提比例                                                提比例                   
                                        %                                                     %                        
  1年以内    87,359,714.28      92.1    5       4,367,985.71      115,978,594.04      95.5    5       5,798,929.70     
  1-2年      6,404,740.79       6.7     30      1,921,422.24      4,798,265.65        4.0     30      1,439,479.70     
  2-3年      680,696.73         0.7     50      340,348.37        470,673.83          0.4     50      235,336.92       
  3年以上    460,094.76         0.5     100     460,094.76        131,032.93          0.1     100     131,032.93       
                                                                                                                       
  合计       94,905,246.56      100             7,089,851.08      121,378,566.45      100             7,604,779.25     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    本账户余额中无持本公司5%以上表决权股份的股东单位的欠款。
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                   期末数                                    期初数                                    
  前五名欠款金额合计               23,168,980.13                             29,542,283.89                             
  占应收账款总额比例               24.41%                                    24.34%                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4.其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄         期末数                                              期初数                                              
               余额               比例%   坏账计提  坏账准备       余额                比例%   坏账计   坏账准备       
                                          比例%                                                提比例%                 
  1年以内      28,859,533.54      97.9    5         488,159.83     22,838,041.22       95.3    5        214,778.82     
  1-2年        408,147.80         1.4     30        122,444.34     678,327.63          2.8     30       203,498.29     
  2-3年        124,411.18         0.4     50        62,205.59      324,140.69          1.4     50       162,070.35     
  3年以上      73,453.99          0.3     100       73,453.99      123,453.99          0.5     100      123,453.99     
                                                                                                                       
  合计         29,465,546.51      100               746,263.75     23,963,963.53       100              703,801.45     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    本账户余额中无持本公司5%以上表决权股份的股东单位的欠款。
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                   期末数                                    期初数                                    
  前五名欠款金额合计               23,313,928.37                             19,654,464.90                             
  占应收账款总额比例               79.12%                                    82.02%                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5.存货
    (1)存货明细:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      期末数                                        期初数                                       
                            金额                        跌价准备          金额                         跌价准备        
  原材料                    50,750,078.30                                 63,269,815.54                                
  在产品                    20,140,926.27                                 16,965,586.07                                
  产成品                    69,300,979.82                                 58,255,158.92                                
  低值易耗品                52,314.18                                     11,775.99                                    
  委托加工材料              1,765,923.63                                  3,180,781.15                                 
  受托加工材料                                                            1,432,206.96                                 
                                                                                                                       
  合计                      142,010,222.2                                 143,115,324.63                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末无用于担保的存货。
    (3)期末存货金额无含利息资本化金额。
    
    6.投资性房地产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                    房屋及建筑物                     土地使用权          合计                          
  原价:                                                                                                               
  期初数                            8,785,018.00                                         8,785,018.00                  
  购置                                                                                                                 
  在建工程转入                                                                                                         
  出售及报废                                                                                                           
  期末数                            8,785,018.00                                         8,785,018.00                  
  累计折旧和摊销:                                                                                                     
  期初数                            166,700.31                                           166,700.31                    
  计提                              83,632.38                                            83,632.38                     
  摊销                                                                                                                 
  期末数                            250,332.69                                           250,332.69                    
  减值准备:                                                                                                           
  期初数                                                                                                               
  计提                                                                                                                 
  转销                                                                                                                 
  期末数                                                                                                               
  账面价值:                                                                                                           
  期初数                            8,618,317.69                                         8,618,317.69                  
  期末数                            8,534,685.31                                         8,534,685.31                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.固定资产
    (1)固定资产明细情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  原价                                                                                                                 
                              期初数                 本期增加              本期减少               期末数               
  房屋及建筑物                217,614,050.83         15,282,725.09                                232,896,775.92       
  机器设备                    307,510,398.74         4,782,838.73          3,593,284.59           308,699,952.88       
  电子设备                    10,373,685.04          3,885,273.88          12,287.99              14,246,670.93        
  运输设备                    8,145,459.91           338,851.74                                   8,484,311.65         
  其他设备                    5,615,576.00           322,475.38                                   5,938,051.38         
  经营租入固定资产            480,118.87                                                          480,118.87           
                                                                                                                       
  合计                        549,739,289.39         24,612,164.82         3,605,572.58           570,745,881.63       
                                                                                                                       
  累计折旧                                                                                                             
                              期初数                 本期增加              本期减少               期末数               
  房屋及建筑物                7,553,813.24           2,809,878.17                                 10,363,691.41        
  机器设备                    70,358,392.66          16,195,197.53         798,844.57             85,754,745.62        
  电子设备                    4,285,632.46           828,107.68            2,487.72               5,111,252.42         
  运输设备                    4,438,829.20           448,906.67                                   4,887,735.87         
  其他设备                    1,355,057.65           808,118.25                                   2,163,175.90         
  经营租入固定资产            228,087.06             51,728.88                                    279,815.94           
                                                                                                                       
  合计                        88,219,812.27          21,141,937.18         801,332.29             108,560,417.16       
                                                                                                                       
  减值准备                                                                                                             
                              期初数                 本期增加              本期减少               期末数               
  房屋及建筑物                                                                                                         
  机器设备                                                                                                             
  电子设备                                                                                                             
  运输设备                                                                                                             
  其他设备                                                                                                             
  经营租入固定资产                                                                                                     
                                                                                                                       
  合计                                                                                                                 
                                                                                                                       
  账面价值                                                                                                             
                              期初数                                                              期末数               
  房屋及建筑物                210,060,237.59                                                      222,533,084.51       
  机器设备                    237,152,006.08                                                      222,945,207.26       
  电子设备                    6,088,052.58                                                        9,135,418.51         
  运输设备                    3,706,630.71                                                        3,596,575.78         
  其他设备                    4,260,518.35                                                        3,774,875.48         
  经营租入固定资产            252,031.81                                                          200,302.93           
                                                                                                                       
  合计                        461,519,477.12                                                      462,185,464.47       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末固定资产中有原价为元的房屋及建筑物用于担保。
    (3)无暂时闲置和退废的固定资产。
    
    8.在建工程
    (1)在建工程明细


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称                      期末数                                      期初数                                     
                                账面金额                   减值准备         账面金额                减值准备           
  纺织工业城                    28,662,075.86                               10,654,642.25                              
  19号地块股份项目              31,934,087.68                               28,579,153.90                              
  技改项目                      609,797.30                                                                             
                                                                                                                       
  合计                          61,205,960.84                               39,233,796.15                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本公司本期未发生在建工程减值事项,故未计提减值准备。
    (3)在建工程本年利息资本化金额为1,542,671.02元。
    
    9.无形资产
    (1)无形资产明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  原价                                                                                                                 
  种类                        期初数                 本期增加              本期减少               期末数               
  土地使用权                  9,306,379.60                                                        9,306,379.60         
                                                                                                                       
  合计                                                                                                                 
  累计摊销                                                                                                             
  种类                        期初数                 本期增加              本期减少               期末数               
  土地使用权                  67,072.88              100,609.50                                   167,682.38           
                                                                                                                       
  合计                                                                                                                 
                                                                                                                       
  减值准备                                                                                                             
  种类                        期初数                 本期增加              本期减少               期末数               
  土地使用权                                                                                                           
                                                                                                                       
  合计                                                                                                                 
                                                                                                                       
  账面价值                                                                                                             
  种类                        期初数                 本期增加              本期减少               期末数               
  土地使用权                  9,239,306.72                                                        9,138,697.22         
                                                                                                                       
  合计                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末无形资产中已有原价为9,569,715.60元用于担保。
    (3)期末未发现无形资产存在明显减值迹象,故未计提减值准备。
    (4)上述土地使用权均已办妥权证。
    
    10.商誉
    商誉为本公司为2002年合并原浙江中汇湖州印染厂产生的收购成本大于被购买方净资产,原记入股权投资差额的摊余部分。
    
    11.递延所得税资产
        


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       期末数                       期初数                       
  递延所得税资产                                                                                                       
  坏账准备引起的可抵扣暂时性差异                             1,822,603.91                 1,962,028.39                 
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12.短期借款
    (1)借款明细


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                           期末数                                   期初数                                   
  保证借款                           35,000,000.00                            40,000,000.00                            
  抵押借款                           15,000,000.00                            15,000,000.00                            
  质押借款                           76,247,475.94                            28,589,570.00                            
  信用借款                           50,050,000.00                            63,000,000.00                            
  合计                               176,297,475.94                           146,589,570.00                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末无已到期未偿还的短期借款。
    
    13.应付票据
    (1)票据明细


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                               期末数                                   期初数                                   
  银行承兑汇票                       75,028,883.83                            55,130,300.00                            
  商业承兑汇票                                                                800,000.00                               
  合计                               75,028,883.83                            55,930,300                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本账户余额中并无持本公司5%或以上表决权股份的股东的票据
    
    14.应付账款
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末数                                   期初数                                   
  应付账款                           122,712,335.37                           110,196,862.61                           
  合计                               122,712,335.37                           110,196,862.61                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)本账户余额中并无持本公司5%或以上表决权股份的股东的款项。
    
    15.预收款项
    (1)本账户余额中并无持本公司5%或以上表决权股份的股东的款项。
    (2)期末无账龄1 年以上的大额预收账款。
    
    16.应付职工薪酬
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末数                                   期初数                                   
  工资                               2,814,007.12                             2,895,996.06                             
  职工福利                           1,314,493.09                             3,675,263.67                             
  养老保险                           310,090.26                                                                        
  住房公积金                         273,482.10                                                                        
  工会经费                           432,906.79                                                                        
  职工教育经费                       383,117.31                                                                        
                                                                                                                       
  合计                               5,528,096.67                             6,571,259.73                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末无拖欠性质职工薪酬。
    
    17.应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                               期末数                                   期初数                                   
  增值税                             -1,107,500.27                            -7,264,784.86                            
  营业税                             175,803.18                               206,015.36                               
  城市维护建设税                     21,331.69                                378,952.38                               
  企业所得税                         5,748,323.30                             3,418,216.86                             
  房产税                             311,282.52                               383,791.76                               
  其他                               844,572.51                               676,414.30                               
                                                                                                                       
  合计                               5,993,812.93                             -2,201,394.20                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18.其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末数                                   期初数                                   
  其他应付款                         6,197,255.13                             6,980,663.80                             
  合计                               6,197,255.13                             6,980,663.80                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
期末无欠持本公司5%(含5%)以上表决权股份的股东单位的款项。
    
    19.一年内到期的长期负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末数                                   期初数                                   
  抵押借款                                                                    25,000,000.00                            
  长期应付款                                                                  79,839.72                                
  合计                                                                        25,079,839.72                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
期末无已到期未偿还的一年内到期的长期负债。
    
    20.长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末数                                   期初数                                   
  抵押借款                           25,000,000.00                            40,000,000.00                            
  合计                               25,000,000.00                            40,000,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21.股本
    (1)截至2007 年06 月30 日,公司股本总额为8,112万元。
    (2)股份结构:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             期初数             本期增减变动+-                                 期末数            
                                                      新股发   配股    送股     公积金转增  小计                       
                                                      行                                                               
  一、有限售条件股份                                                                                                   
  1、国家拥有股份                                                                                                      
  2、境内法人持有股份              3,481,878.00                                                      3,481,878.00      
  3、自然人持有股份                26,669,085.00                                                     26,669,085.00     
  有限售条件股份合计               30,150,963.00                                                     30,150,963.00     
  二、已流通股份                                                                                                       
  1、境内上市人民币普通股          50,969,037.00                                                     50,969,037.00     
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其它                                                                                                              
  已流通股份合计                   50,969,037.00                                                     50,969,037.00     
  三、股份合计                     81,120,000.00                                                     81,120,000.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22.资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期初数                本期增加              本期减少             期末数               
  资本溢价                       217,315,532.39                                                   217,315,532.39       
  其他资本公积                   12,512,302.52                                                    12,512,302.52        
                                                                                                                       
  合计                           229,827,834.91                                                   229,827,834.91       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23.盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            期初数               本期增加              本期减少             期末数               
  法定盈余公积                    26,322,563.08                                                   26,322,563.08        
  任意盈余公积                    20,363,488.16                                                   20,363,488.16        
                                                                                                                       
  合计                            46,686,051.24                                                   46,686,051.24        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24.未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         金额                                                    
  年初未分配利润                                               81,705,156.07                                           
  加:2007年1-6月份净利润                                      14,763,771.05                                           
  减:应付普通股股利                                           16,224,000.00                                           
                                                                                                                       
  2007年6月30日未分配利润余额                                  80,244,927.12                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25.营业收入及成本
    (1)分行业


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                              本期                                         上年同期                                    
                              收入                   成本                  收入                   成本                 
  印染                        533,429,242.85         480,795,337.79        664,597,963.03         609,327,122.70       
  服装                        15,632,386.17          14,273,245.31         8,745,042.03           7,874,724.59         
  织布                        27,303,329.69          25,501,181.70         26,711,827.96          24,636,833.09        
  助剂包装                    8,150,634.99           4,718,509.02          21,299,128.27          19,329,087.22        
  丝绸                        7,978,716.68           7,038,786.66          7,136,666.11           5,939,946.94         
  其他                        11,277,880.36          8,168,418.27          11,142,394.40          8,379,295.68         
  小计                        603,772,190.74         540,495,478.75        739,633,021.80         675,487,010.22       
  减:公司内各业务分部间互相  85,411,929.87          85,411,929.87         177,184,619.95         177,184,619.95       
  抵减                                                                                                                 
  合计                        518,360,260.87         455,083,548.88        562,448,401.85         498,302,390.27       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)分地区


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                               本期                                        上年同期                                    
                               收入                  成本                  收入                   成本                 
  国内                         201,164,531.20        168,404,685.50        257,881,934.70         223,463,237.31       
  国外                         317,195,729.67        286,678,863.38        304,566,467.15         274,839,152.96       
                                                                                                                       
  合计                         518,360,260.87        455,083,548.88        562,448,401.85         498,302,390.27       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26.营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                            本期                                  上年同期                             
  营业税                                    48,362.54                                                                  
  城市维护建设税                            336,866.82                            283,461.28                           
  教育费附加                                332,429.52                            161977.88                            
  合计                                      717,658.88                            445,439.16                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27.财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                            本期                                  上年同期                             
  ①利息支出                                6,043,776.47                          4,689,145.43                         
  减:利息收入                              290,369.60                            362,730.08                           
  ②汇兑损失                                2,320,890.37                          871,822.15                           
  减:汇兑收入                                                                                                         
  ③其他                                    445,899.86                            214,337.42                           
                                                                                                                       
  合计                                      8,520,197.10                          5,412,574.92                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28.收到的其他与经营活动有关的现金
    其中价值较大的项目情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                                金额                                                         
  收回职工借款                                            2,587,998.30                                                 
  补贴收入                                                320,000.00                                                   
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29.支付的其他与经营活动有关的现金
    其中价值较大的项目情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                                金额                                                         
  支付经营费用                                            14,619,228.85                                                
  支付管理费用                                            6,855,891.88                                                 
  支付职工借款                                            2,970,385.11                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、母公司会计报表主要项目注释
    
    1.应收账款:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄         期末数                                              期初数                                              
               余额               比例%   坏账计  坏账准备         余额               比例%    坏账计  坏账准备        
                                          提比例                                               提比例                  
                                          %                                                    %                       
  1年以内      69,402,324.13      99.61   5       3,039,821.80     92,400,811.69      99.74    5       3,578,416.17    
  1-2年        35,000.00          0.05    30      10,500.00        65,833.18          0.07     30      19,749.95       
  2-3年        107,445.18         0.15    50      53,722.59        41,612.00          0.05     50      20,806.00       
  3年以上      131,032.93         0.19    100     131,032.93       131,032.93         0.14     100     131,032.93      
                                                                                                                       
  合计         69,675,802.24      100             3,235,077.32     92,639,289.8       100              3,750,005.05    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末无持本公司5%(含5%)以上股份的股东单位欠款。
    
    2.其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄               期末数                                            期初数                                          
                     余额              比例%   坏账计   坏账准备       余额               比例%  坏账计  坏账准备      
                                               提比例%                                           提比例                
                                                                                                 %                     
  1年以内            73,551,183.15     99.76   5        523,514.18     44,550,491.54      98.3   5       180,014.18    
  1-2年              155,000.00        0.21    30       46,500.00      425,179.83         0.9    30      127,553.95    
  2-3年              17,174.69         0.02    50       8,587.35       307,174.69         0.7    50      153,587.35    
  3年以上            6,000.00          0.01    100      6,000.00       56,000.00          0.1    100     56,000.00     
                                                                                                                       
  合计               73,729,357.84     100              584,601.53     45,338,846.06      100            517,155.48    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末无持本公司5%(含5%)以上股份的股东单位欠款。
    
    3.长期股权投资
     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          期初数                 本期增加                本期减少               期末数                 
  长期股权投资                                                                                                         
  子公司                  119,787,345.55         7,728,824.09            26,610,785.52          100,905,384.12         
  联营公司                400,963.55                                                            400,963.55             
                                                                                                                       
  减:长期投资准备                                                                                                     
                          120,188,309.10         7,728,824.09            26,610,785.52          101,306,347.67         
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    期末未发现长期股权投资存在明显减值迹象,故未计提减值准备。
    
    4.营业收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          本期                                           上年同期                                      
                          收入                   成本                    收入                   成本                   
  产品销售                358,033,061.54         317,495,781.41          520,355,463.02         482,090,499.18         
  提供劳务                8,433,700.18           7,917,220.38            11,663,100.51          10,974,559.41          
  合计                    366,466,761.72         325,413,001.79          532,018,563.53         493,065,058.59         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    八、关联方关系及交易
    1.关联方的认定标准
    一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控制、共同控制或重大影响的,构成关联方。
    
    本财务报表披露的关联方交易,为本公司与本财务报表合并范围外各关联方的交易,不包括合并范围内各公司之间的交易。
    
    2.存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                       注册地         主营业务                    与本企业关系   经济性质或类   法定代表人   
                                                                                           型                          
  单建明                                                                    自然人控股股                               
                                                                            东                                         
  湖州美欣达印花有限公司         湖州           纺织面料的印染、制造、加工  子公司         有限责任公司   王仲明       
                                                、销售                                                                 
  湖州美欣达织造有限公司         湖州           坯布和纺织助剂制造和销售    子公司         有限责任公司   许志高       
  湖州绿典精化有限公司           湖州           纺织、皮革及造纸助剂的制造  子公司         有限责任公司   张继强       
                                                和销售                                                                 
  湖州久久纺织印染有限公司       湖州           棉印染业、灯芯绒制造和销售  子公司         有限责任公司   徐伟峰       
  浙江美欣达印染集团湖州进出口   湖州           自营和代理各类商品和技术的  子公司         有限责任公司   王鑫         
  有限公司                                      进出口                                                                 
  湖州美欣达服装有限公司         湖州           服装和服装辅料的加工        子公司         有限责任公司   沈子云       
  湖州美欣达服装进出口有限公司   湖州           货物和技术的进出口          子公司         有限责任公司   程峻杰       
  湖州欣润印花制版有限公司       湖州           印花制版、制片、制网加工和  子公司         有限责任公司   沈建军       
                                                销售                                                                   
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                  期初数               本期增加                本期减少               期末数                 
  湖州美欣达印花有限公司    10,000,000.00                                                       10,000,000.00          
  湖州美欣达织造有限公司    11,500,000.00                                                       11,500,000.00          
  湖州绿典精化有限公司      2,000,000.00                                                        2,000,000.00           
  湖州久久纺织印染有限公司  10,000,000.00                                                       10,000,000.00          
  浙江美欣达印染集团湖州进  10,000,000.00                                                       10,000,000.00          
  出口有限公司                                                                                                         
  湖州美欣达服装有限公司    2,000,000.00                                                        2,000,000.00           
  湖州欣润印花制版有限公司  1,200,000.00                                                        1,200,000.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4.存在控制关系的关联方所持股份或权益及其变化情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称           期初数                     本期增加               本期减少            期末数                      
                     金额              %        金额              %    金额           %    金额               %        
  单建明             28,732,545.00     35.42                                               28,732,545.00      35.42    
  湖州美欣达印花有   9,000,000.00      90.00    1,000,000.00                               10,000,000.00      100.00   
  限公司                                                                                                               
  湖州美欣达织造有   9,200,000.00      80.00                                               9,200,000.00       80.00    
  限公司                                                                                                               
  湖州绿典精化有限   1,800,000.00      90.00                                               1,800,000.00       90.00    
  公司                                                                                                                 
  湖州久久纺织印染   9,000,000.00      90.00                                               9,000,000.00       90.00    
  有限公司                                                                                                             
  浙江美欣达印染集   6,000,000.00      60.00                                               6,000,000.00       60.00    
  团湖州进出口有限                                                                                                     
  公司                                                                                                                 
  湖州美欣达服装有   1,200,000.00      60.00                                               1,2000,000.00      60.00    
  限公司                                                                                                               
  湖州欣润印花制版   1,080,000.00      90.00                                               1,080,000.00       90.00    
  有限公司                                                                                                             
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5.不存在控制关系的关联方情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                                     与本公司关系                                            
  湖州南太湖热电有限公司                                       同受单建明控制                                          
  湖州南太湖环保能源有限公司                                   受董事、副总经理许瑞林控制                              
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6.与关联方之间的主要交易
    (1)向关联方销售货物
    本期未发生向关联方销售货物行为。
    (2)向关联方采购货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                  本期                                  上年同期                             
  湖州南太湖热电有限公司                    24,338,236.58                         22,361,057.23                        
                                                                                                                       
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7.关联方应收应付余额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                            本期期末                               期初余额                            
  应付账款                                                                                                             
  湖州南太湖热电有限公司                    7,575,053.18                           2,902,864.99                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    九、或有事项
    
    公司无应披露的重大或有事项。
    
    十、承诺事项
    
    公司无应披露的重大承诺事项。
    
    十、资产负债表日后事项
    
    公司无应披露的资产负债表日后事项。
    
    十一、其他重要事项
    
    公司无应披露的其他重要事项。
    
    十二、补充资料
    
    1、根据中国证券监督管理委员会《公开发行证券的公司信息披露规范问答第7号—新旧会计准则过渡期间比较财务会计信息的编制和披露》(证监会计[2007]10号规定,本公司2006年度1至6月净利润差异调节表如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                 金额                                            
  2006.1.1-6.30净利润(原会计准则)                                      19,633,354.75                                   
  加:追溯调整项目影响合计数                                           788,192.29                                      
  其中:投资收益                                                       602,158.08                                      
  所得税                                                               186,034.21                                      
  减:追溯调整项目                                                     15,287.48                                       
  2006.1.1-6.30归属于母公司所有的净利润(新会计准则)                    20,406,259.56                                   
  假定全面执行新会计准则的备考信息                                                                                     
  一、加:其他项目影响合计数                                                                                           
  其中:开发费用                                                                                                       
  债务重组损益                                                                                                         
  非货币性资产交换损益                                                                                                 
  投资收益                                                                                                             
  所得税                                                                                                               
  其他                                                                                                                 
  二、加:追溯调整项目影响少数股东损益                                 15,287.48                                       
  三、加:原中期财务报表列示的少数股东损益                             789,094.60                                      
  2006.1.1-6.30模拟净利润                                              21,210,641.64                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、利润表调整项目(2006.1.1-6.30)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      调整前                   调整后                    说明                                    
  营业收入                  552,880,162.57           562,448,401.85            增加9,568,239.28元系其他业务收入重分类  
  营业成本                  489,337,484.48           498,302,390.27            增加8,964,905.79元系其他业务支出重分类  
  销售费用                  20,737,866.15            20,737,866.15                                                     
  管理费用                  12,149,183.73            11,585,443.70             减少563,740.03元系资产减值单列          
  资产减值损失                                       563,740.03                增加563,740.03元系资产减值单列          
  公允价值变动收益                                                                                                     
  投资收益                  -602,158.08                                        股权投资差额计入商誉不再摊销            
  净利润                    19,633,354.75            20,406,259.56             投资收益、所得税及少数股东损益差异      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    备查文件
    
    一、载有董事长签名的2007年半年度报告正本。
    二、载有单位负责人、主管会计工作负责人、会计机构负责人签名并盖章的财务报告正本。
    三、公司章程。
    四、报告期内在中国证监会指定报刊上公开披露过的所有公司文件的正本及公告文本。
    
    
    
    
    浙江美欣达印染集团股份有限公司
    
    董事长:沈建军
    
    2007年8月29日
    
    
    
    
    
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