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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
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华峰氨纶(002064)公告正文

华峰氨纶2007年半年度报告

公告日期 2007-08-29
股票简称:华峰氨纶 股票代码:002064
                               浙江华峰氨纶股份有限公司2007年半年度报告
    
    
    
    
    重要提示
    
    公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在虚假记载、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、高级管理人员对本报告内容的真实性、准确性、完整性无法保证或存在异议。
    公司全体董事亲自出席了本次审议半年度报告的董事会。
    公司半年度财务报告未经会计师事务所审计。
    公司负责人尤小平、主管会计工作负责人杨从登及会计机构负责人(会计主管人员)戈瑞林声明:保证半年度报告中财务报告的真实、完整。
    
    
    
    目    录
    
    第一节 公司基本情况......................................................3
    第二节 股本变动和主要股东持股情况........................................4
    第三节 董事、监事、高级管理人员情况......................................6
    第四节 董事会报告..................................................... ..6
    第五节 重要事项....................................................... ..8
    第六节 财务报告.........................................................10
    第七节 备查文件.........................................................52
    
    
    
    
    
    
    第一节 公司基本情况
    一、基本情况简介


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  法定中文名称                      浙江华峰氨纶股份有限公司                      缩写      华峰氨纶                   
  法定英文名称                      ZHEJIANGHUAFENGSPANDEXCO.,LTD.                缩写      HUAFENGSPANDEX             
  法定代表人                        尤小平                                                                             
  股票简称                          华峰氨纶                                                                           
  股票代码                          002064                                                                             
  上市交易所                        深圳证券交易所                                                                     
  注册地址                          浙江省瑞安市莘塍工业园区                                                           
  注册地址的邮政编码                325206                                                                             
  办公地址                          浙江省瑞安市莘塍工业园区                                                           
  办公地址的邮政编码                325206                                                                             
  公司国际互联网网址                http://www.spandex.com.cn                                                          
  电子信箱                          huafeng@spandex.com.cn                                                             
  公司选定的信息披露报纸            《证券时报》、《中国证券报》、《上海证券报》                                       
  登载半年度报告的互联网网址        http://www.cninfo.com.cn                                                           
  公司半年度报告备置地点            深圳证券交易所、公司董事会办公室                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
联系人和联系方式


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                         董事会秘书                              证券事务代表                          
  姓名                                   王杰                                                                          
  联系地址                               浙江省瑞安市莘塍工业园区                                                      
  电话                                   0577-65178053                                                                 
  传真                                   0577-65537858                                                                 
  电子信箱                               huafeng@spandex.com.cn                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他有关资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司首次注册登记日期              1999年12月15日                                                                     
  公司首次注册登记地点              浙江省工商行政管理局                                                               
  最近一次变更注册登记日期          2007年5月23日                                                                      
  最近一次变更注册登记地点          浙江省工商行政管理局                                                               
  企业法人营业执照注册号            3300001006280                                                                      
  税务登记号码                      330381717613998                                                                    
  公司聘请的会计师事务所            立信会计师事务所                                                                   
  会计师事务所的办公地址            上海市南京东路61号4楼                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二、主要财务数据和指标
    (一)主要财务数据和指标
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                本报告期末          上年度期末         本报告期末比上年度期末增减(%  
                                                                                       )                              
  总资产                                        1,158,869,946.66    1,055,343,065.53   9.81%                           
  所有者权益(或股东权益)                      967,409,766.13      795,559,842.48     21.60%                          
  每股净资产                                    5.24                5.60               -6.43%                          
                                                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                                    707,950,791.12      295,083,511.98     139.92%                         
  营业利润                                      277,702,582.60      15,233,672.87      1,722.95%                       
  利润总额                                      277,967,582.60      16,283,672.87      1,607.03%                       
  净利润                                        186,049,923.65      10,150,503.17      1,732.91%                       
  扣除非经常性损益后的净利润                    185,454,923.65      9,100,503.17       1,937.85%                       
  基本每股收益                                  1.01                0.10               910.00%                         
  稀释每股收益                                  1.01                0.10               910.00%                         
  净资产收益率                                  19.23%              1.92%              17.31个百分点                   
  经营活动产生的现金流量净额                    171,320,954.55      10,253,962.68      1,570.78%                       
  每股经营活动产生的现金流量净额                0.93                0.10               830.00%                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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                                                   
  计入当期损益的政府补助                                        1,095,000.00                                           
  其他营业外收支净额                                            -830,000.00                                            
  所得税影响金额                                                330,000.00                                             
  合计                                                          595,000.00                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(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 — 净资产收益率与每股收益的计算与披露》的要求计算的净资产收益率和每股收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                    净资产收益率(%)                         每股收益(元)                               
                                全面摊薄             加权平均             基本每股收益             稀释每股收益        
  归属于普通股股东的净利润      19.23                20.99                1.01                     1.01                
  扣除非经常性损益后归属于普通  19.17                20.93                1.00                     1.00                
  股股东的净利润                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    第二节 股本变动和主要股东持股情况
    一、股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                本次变动前            本次变动增减(+,-)                        本次变动后           
                                数量         比例     发行新股  送   公积金转股   其   小计       数量         比例    
                                                                股                他                                   
  一、有限售条件股份            106,500,000  75.00%                  31,950,000        31,950,00  138,450,000  75.00%  
                                                                                       0                               
  1、国家持股                                                                                                          
  2、国有法人持股                                                                                                      
  3、其他内资持股               106,500,000  75.00%                  31,950,000        31,950,00  138,450,000  75.00%  
                                                                                       0                               
  其中:境内非国有法人持股      45,900,000   32.32%                  13,770,000        13,770,00  59,670,000   32.32%  
                                                                                       0                               
  境内自然人持股                60,600,000   42.68%                  18,180,000        18,180,00  78,780,000   42.68%  
                                                                                       0                               
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份            35,500,000   25.00%                  10,650,000        10,650,00  46,150,000   25.00%  
                                                                                       0                               
  1、人民币普通股               35,500,000   25.00%                  10,650,000        10,650,00  46,150,000   25.00%  
                                                                                       0                               
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数                  142,000,000  100.00%                 42,600,000        42,600,00  184,600,000  100.00% 
                                                                                       0                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
二、前10名股东、前10名无限售条件股东持股情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                 12,110                                                                                      
  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  质押或冻结的   报告期内股份 
                                                                             件股份数量    股份数量       增减变动数量 
  华峰集团有限公司         境内非国有法人      32.32%        59,670,000      59,670,000                   13,770,000   
  尤小平                   境内自然人          13.26%        24,472,500      24,472,500                   5,647,500    
  尤小华                   境内自然人          8.48%         15,658,500      15,658,500                   3,613,500    
  尤金焕                   境内自然人          2.32%         4,290,000       4,290,000                    990,000      
  叶芬弟                   境内自然人          2.22%         4,095,000       4,095,000                    945,000      
  陈林真                   境内自然人          2.22%         4,095,000       4,095,000                    945,000      
  华夏银行股份有限公司-   境内非国有法人      1.85%         3,411,349                                    466,209      
  益民红利成长混合型证券                                                                                               
  投资基金                                                                                                             
  杨清文                   境内自然人          1.06%         1,950,000       1,950,000                    450,000      
  杨从登                   境内自然人          1.06%         1,950,000       1,950,000                    450,000      
  陈积勋                   境内自然人          1.06%         1,950,000       1,950,000                    450,000      
  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                            
  华夏银行股份有限公司-益民红利成长混合   3,411,349                               人民币普通股                        
  型证券投资基金                                                                                                       
  广发证券股份有限公司                     1,431,725                               人民币普通股                        
  中国建设银行-中小企业板交易型开放式指   1,212,702                               人民币普通股                        
  数基金                                                                                                               
  许昌县新和工艺品有限责任公司             901,811                                 人民币普通股                        
  郑有志                                   627,650                                 人民币普通股                        
  许国寅                                   515,893                                 人民币普通股                        
  沈阿花                                   358,000                                 人民币普通股                        
  中国银河证券股份有限公司                 313,890                                 人民币普通股                        
  王婵葵                                   312,692                                 人民币普通股                        
  甘肃省信托投资有限责任公司               300,000                                 人民币普通股                        
  上述股东关联关系或一致   前10名股东不属于一致行动人,股东华峰集团有限公司、尤小平、尤小华、尤金焕、叶芬弟、陈林真、  
  行动的说明               杨清文、杨从登、陈积勋之间存在关联关系。                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、报告期内,公司控股股东及实际控制人未发生变化。
    第三节 董事、监事、高级管理人员情况
    一、董事、监事和高级管理人员持股变动情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名         职务             年初持股数   本期增持股   本期减持股   期末持股数   变动原因                           
                                             份数量       份数量                                                       
  尤小平       董事长           18,825,000   5,647,500    0            24,472,500   公积金转股                         
  陈林真       副董事长、副总   3,150,000    945,000      0            4,095,000    公积金转股                         
               经理                                                                                                    
  陈积勋       董事             1,500,000    450,000      0            1,950,000    公积金转股                         
  杨从登       董事、总经理、   1,500,000    450,000      0            1,950,000    公积金转股                         
               财务负责人                                                                                              
  杨清文       董事             1,500,000    450,000      0            1,950,000    公积金转股                         
  潘基础       董事、副总经理   0            0            0            0                                               
  史晋川       独立董事         0            0            0            0                                               
  刘翰林       独立董事         0            0            0            0                                               
  郑植艺       独立董事         0            0            0            0                                               
  段伟东       监事会主席       1,200,000    360,000      0            1,560,000    公积金转股                         
  卓锐棉       监事             750,000      225,000      0            975,000      公积金转股                         
  尤金明       监事             750,000      225,000      0            975,000      公积金转股                         
  费长书       监事             0            0            0            0                                               
  林凯         监事             0            0            0            0                                               
  席青         副总经理         750,000      225,000      0            975,000      公积金转股                         
  王杰         董事会秘书       0            0            0            0                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
二、报告期内公司未发生董事、监事、高级管理人员的新聘或解聘情况。
    第四节 董事会报告
    一、报告期内公司经营情况
    (一)报告期内总体经营情况
    报告期内,公司经营情况正常,财务状况良好,各项经营计划顺利完成,主营业务保持平稳快速增长。募集资金投资项目年初顺利达产,公司氨纶产能进一步扩大。氨纶市场价格持续回升,公司大力开拓国内、国外市场,产品产销情况良好。公司年产1万吨经编专用氨纶纤维技改项目和年产1万吨纳米改性氨纶纤维技改项目按计划顺利进行。在氨纶售价、毛利率大幅提升及公司产能扩大的共同影响下,2007年1-6月公司累计完成营业收入70,795.08万元,同比增长139.92%,营业利润27,770.26万元,同比增长1,722.95%,实现净利润18,604.99万元,同比增长1,732.91%。
    (二)主营业务的范围及经营状况
    1、主营业务的范围:氨纶纤维的加工制造、销售及技术研发。
    2、主营业务分行业、产品、地区经营情况
    主营业务分行业、产品情况表
    单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主营业务分行业情况                                                                                                   
  分行业或分产品         营业收入        营业成本        毛利率(%)    营业收入比上年  营业成本比上   毛利率比上年同  
                                                                        同期增减(%)   年同期增减(%  期增减(%)     
                                                                                        )                             
  合成纤维制造业         70,795.08       39,054.33       44.83%         139.92%         52.50%         31.62个百分点   
  主营业务分产品情况                                                                                                   
  氨纶                   70,795.08       39,054.33       44.83%         139.92%         52.50%         31.62个百分点   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    主营业务分地区情况
    单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                              营业收入                          营业收入比上年增减(%)         
  境内                                              47,809.33                         77.43%                           
  境外                                              22,985.75                         797.00%                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)报告期内,公司主营业务及其结构未发生重大变化。
    (四)报告期内,公司主营业务盈利能力(毛利率)较去年同期大幅提高,主要是因为氨纶行业复苏,氨纶销售价格与去年同期相比上涨幅度较大。
    (五)报告期内,公司利润构成未发生重大变化。
    (六)报告期内,公司无对利润产生重大影响的其他经营业务活动。
    (七)公司无控股公司或参股公司。
    (八)执行新企业会计准则对报告期内公司财务状况和经营业绩的影响
    (1)会计政策变更
    根据财政部财会[2006]3号《关于印发<企业会计准则第1号-存货>等38项具体准则的通知》,公司从2007年1月1日起,执行新《企业会计准则》。公司所得税原按照应付税款法进行核算,根据《企业会计准则第18号-所得税》的要求,现采用资产负债表观债务法,因此调整增加2007年初留存收益2,982,387.70元。
    (2)无会计估计变更和重大差错更正事项。
    二、报告期内公司投资情况
    (一)报告期内,公司无募集资金使用情况。
    (二)重大非募集资金投资项目情况
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                             本期投入金额               项目进度                   项目收益情况              
  聚氨酯弹性纤维研发中心中试车间技术   19,346,655.02              完工                       未单独核算                
  改造项目                                                                                                             
  年产1000吨均聚连续法聚氨酯弹性纤维   14,049,952.99              完工                       未单独核算                
  技术改造项目                                                                                                         
  年产1万吨经编专用氨纶纤维技改项目    8,366,715.55               在建                       尚未产生收益              
  合计                                 41,763,323.56              -                          -                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、对2007年前三季度经营业绩的预计
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  对2007年前三季度经营业绩的  净利润比上年同期增长50%以上                                                              
  预计                        净利润比上年同期增长650%以上                                                             
  2006年前三季度的经营业绩    净利润(未按新会计准则调整)   33,927,488.74                                             
  业绩变动的原因说明          公司主营产品氨纶产能扩大,产品售价和毛利率较去年同期有较大幅度的提升。                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    四、公司半年度财务报告未经会计师事务所审计。
    立信会计师事务所为本公司2006年年度财务报告出具了标准审计报告。
    第五节 重要事项
    一、公司治理情况
    公司治理的实际状况基本符合中国证监会发布的有关上市公司治理的规范性文件。报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》等有关法律法规、规则的要求,进一步完善公司法人治理结构,促进公司的规范运作,提高公司治理水平。为进一步完善公司的信息披露管理,公司按照中国证监会《上市公司信息披露管理办法》及深圳证券交易所的有关要求,重新制订、完善了公司《信息披露事务管理制度》,经董事会审议通过后严格遵照执行。
    根据中国证监会《关于开展加强上市公司治理专项活动有关事项的通知》、深圳证券交易所《关于做好加强上市公司治理专项活动有关工作的通知》及浙江证监局《关于做好加强上市公司治理专项活动有关工作的通知》的有关要求,公司全面开展公司治理自查整改工作,成立了治理专项活动工作领导小组,积极认真地开展治理专项活动,通过自查形成了《关于加强上市公司治理专项活动的自查报告及整改计划》。为加强公司治理专项活动工作,便于听取公司投资者和社会公众的意见和建议,公司董事会设立了专门的联系方式接受投资者和社会公众的评议。
    二、报告期实施的利润分配方案、公积金转增股本方案的执行情况
    报告期公司实施了2006年度利润分配及公积金转增股本方案。2007年4月3日,公司2006年年度股东大会审议通过了2006年度利润分配及公积金转增股本方案:向全体股东以资本公积金每10股转增3股,派现金红利人民币1.00元(含税)。利润分配及资本公积金转增股本实施公告刊登在2007年4月11日的《证券时报》、《中国证券报》、《上海证券报》和巨潮资讯网上,股权登记日为2007年4月17日,除权除息日为2007年4月18日,红利发放及新增可流通股份上市交易日为2007年4月18日。
    三、公司本年度中期不进行利润分配,也不进行资本公积金转增股本。
    四、报告期内公司无重大诉讼、仲裁事项。
    五、报告期内,公司无重大资产收购、出售及企业合并事项。
    六、报告期内,公司无持有其他上市公司股权、参股商业银行、证券公司、保险公司、信托公司和期货公司等金融企业股权,以及参股拟上市公司等投资情况。
    七、报告期内发生的重大关联交易事项
    (一)报告期内,公司无与日常经营相关的重大关联交易。
    (二)报告期内,公司无资产收购、出售发生的关联交易。
    (三)报告期内,公司与关联方不存在非经营性债权债务往来或担保事项的关联交易。
    (四)报告期内,公司控股股东华峰集团有限公司、实际控制人尤小平为本公司借款提供担保,详见“第六节 财务报告”之“财务报表附注”之“五、关联方关系及其交易”。
    (五)报告期内,公司未发生控股股东及其他关联方占用公司资金的情况,也未发生对外担保事项。
    独立董事对公司累计和当期对外担保情况的专项说明和独立意见:
    根据中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发〔2003〕56号)、《关于规范上市公司对外担保行为的通知》(证监发〔2005〕120号)等的规定和要求,作为浙江华峰氨纶股份有限公司的独立董事,我们本着实事求是的原则,对公司对外担保情况和关联方资金往来情况进行了认真的检查和落实,发表独立意见如下:
    经核查,公司不存在为股东、股东的控股子公司、股东的附属企业及公司持股50%以下的其他关联方、任何非法人单位或个人提供担保的情况,截止2007年6月30日,公司无任何形式的对外担保,也无以前期间发生延续到报告期的对外担保事项;公司不存在控股股东及其他关联方占用公司资金的情况。
    八、重大合同及其履行情况
    (一)报告期公司未发生且无以前期间发生但延续到报告期的重大交易、托管、承包、租赁其他公司资产或其他公司托管、承包、租赁公司资产的事项。
    (二)报告期公司未发生且无以前期间发生但延续到报告期的重大担保合同事项。
    (三)报告期公司未发生且无以前期间发生但延续到报告期的重大委托他人进行现金资产管理的事项。
    九、公司或持股5%以上股东承诺事项履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称                     承诺事项                      承诺履行情况                 备注                         
  华峰集团有限公司尤小平尤小   避免与公司同业竞争            履行中,公司与持股5%以上的                                
  华                                                         股东之间不存在同业竞争                                    
  华峰集团有限公司、尤小平及   自股票上市之日起三十六个月内  履行中                                                    
  其亲属尤小华、尤金焕、陈林   ,不转让或者委托他人管理其发                                                            
  真、尤小燕、尤小玲           行前持有的本公司股份,也不由                                                            
                               公司回购该部分股份。                                                                    
  担任公司董事、监事、高级管   在其任职期间自股票上市之日起  履行中                                                    
  理人员的股东陈积勋、杨从登   三十六个月内,不转让其发行前                                                            
  、杨清文、段伟东、尤金明、   持有的本公司股份;离职后半年                                                            
  卓锐棉、席青                 内,不转让其所持有的本公司股                                                            
                               份。                                                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
十、报告期内,公司未更换会计师事务所。
    十一、报告期内,公司及其董事、监事、高级管理人员、公司股东、实际控制人未有受有权机关调查、司法纪检部门采取强制措施、被移送司法机关或追究刑事责任、中国证监会稽查、中国证监会行政处罚、证券市场禁入、通报批评、证券市场禁入、认定为不适当人选、被其他行政管理部门处罚及证券交易所公开谴责的情况。
    十二、报告期内公司重要信息索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  披露日期                 主要内容                                               披露媒体                             
  2007-6-23                加强上市公司治理专项活动自查报告及整改计划、董事会决   巨潮资讯网、证券时报、中国证券报、上 
                           议公告                                                 海证券报                             
  2007-4-17                2007年第一季度报告、董事会决议公告                     巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
  2007-4-11                2006年度利润分配及公积金转增股本实施公告               巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
  2007-4-4                 2006年年度股东大会决议公告、法律意见书                 巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
  2007-3-13                2006年年度报告及相关文件(共12份)                     巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
  2007-3-6                 2007年经营情况发生重大变化的公告                       巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
  2007-2-28                2006年度业绩快报                                       巨潮资讯网、证券时报、中国证券报、上 
                                                                                  海证券报                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    第六节 财务报告
    一、公司半年度财务报告未经会计师事务所审计。
    二、财务报表
    (一)资产负债表
    编制单位:浙江华峰氨纶股份有限公司                    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                       14,895,718.61        14,895,718.61         23,645,992.29         23,645,992.29        
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                       47,166,066.20        47,166,066.20         68,208,853.42         68,208,853.42        
  应收账款                       117,051,543.58       117,051,543.58        88,812,908.58         88,812,908.58        
  预付款项                       7,484,558.40         7,484,558.40          9,085,684.61          9,085,684.61         
  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                     1,259,799.77         1,259,799.77          1,751,998.89          1,751,998.89         
  买入返售金融资产                                                                                                     
  存货                           179,157,709.72       179,157,709.72        114,921,721.03        114,921,721.03       
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                   367,015,396.28       367,015,396.28        306,427,158.82        306,427,158.82       
  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                                                                                                         
  投资性房地产                                                                                                         
  固定资产                       706,215,325.65       706,215,325.65        649,034,766.72        649,034,766.72       
  在建工程                       8,366,715.55         8,366,715.55          63,913,194.49         63,913,194.49        
  工程物资                       49,654,641.50        49,654,641.50         10,092,382.60         10,092,382.60        
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                       24,271,075.86        24,271,075.86         22,750,583.92         22,750,583.92        
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                   247,834.22           247,834.22            142,591.28            142,591.28           
  递延所得税资产                 3,098,957.60         3,098,957.60          2,982,387.70          2,982,387.70         
  其他非流动资产                                                                                                       
  非流动资产合计                 791,854,550.38       791,854,550.38        748,915,906.71        748,915,906.71       
  资产总计                       1,158,869,946.66     1,158,869,946.66      1,055,343,065.53      1,055,343,065.53     
  流动负债:                                                                                                           
  短期借款                       53,408,350.00        53,408,350.00         132,796,540.00        132,796,540.00       
  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                                                                                                             
  应付账款                       81,035,831.83        81,035,831.83         76,204,910.60         76,204,910.60        
  预收款项                       15,670,404.70        15,670,404.70         15,726,124.72         15,726,124.72        
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                   1,794,689.54         1,794,689.54          7,848,103.44          7,848,103.44         
  应交税费                       34,500,771.57        34,500,771.57         25,070,151.78         25,070,151.78        
  应付利息                       55,594.94            55,594.94             457,146.96            457,146.96           
  其他应付款                     3,694,537.95         3,694,537.95          380,245.55            380,245.55           
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                   190,160,180.53       190,160,180.53        258,483,223.05        258,483,223.05       
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                     1,300,000.00         1,300,000.00          1,300,000.00          1,300,000.00         
  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                 1,300,000.00         1,300,000.00          1,300,000.00          1,300,000.00         
  负债合计                       191,460,180.53       191,460,180.53        259,783,223.05        259,783,223.05       
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)             184,600,000.00       184,600,000.00        142,000,000.00        142,000,000.00       
  资本公积                       154,178,000.00       154,178,000.00        196,778,000.00        196,778,000.00       
  减:库存股                                                                                                           
  盈余公积                       71,115,027.94        71,115,027.94         71,115,027.94         71,115,027.94        
  一般风险准备                                                                                                         
  未分配利润                     557,516,738.19       557,516,738.19        385,666,814.54        385,666,814.54       
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计     967,409,766.13       967,409,766.13        795,559,842.48        795,559,842.48       
  少数股东权益                                                                                                         
  所有者权益合计                 967,409,766.13       967,409,766.13        795,559,842.48        795,559,842.48       
  负债和所有者权益总计           1,158,869,946.66     1,158,869,946.66      1,055,343,065.53      1,055,343,065.53     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)利润表
    编制单位:浙江华峰氨纶股份有限公司                     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                 707,950,791.12       707,950,791.12        295,083,511.98        295,083,511.98       
  其中:营业收入                 707,950,791.12       707,950,791.12        295,083,511.98        295,083,511.98       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                 430,248,208.52       430,248,208.52        279,849,839.11        279,849,839.11       
  其中:营业成本                 390,543,333.68       390,543,333.68        256,088,694.34        256,088,694.34       
  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                 4,949,547.14         4,949,547.14          1,374,143.99          1,374,143.99         
  销售费用                       8,223,288.60         8,223,288.60          4,803,206.83          4,803,206.83         
  管理费用                       20,991,206.01        20,991,206.01         9,718,724.03          9,718,724.03         
  财务费用                       4,031,000.53         4,031,000.53          7,555,240.30          7,555,240.30         
  资产减值损失                   1,509,832.56         1,509,832.56          309,829.62            309,829.62           
  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)                                                                                        
  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  277,702,582.60       277,702,582.60        15,233,672.87         15,233,672.87        
  列)                                                                                                                 
  加:营业外收入                 1,315,000.00         1,315,000.00          1,050,000.00          1,050,000.00         
  减:营业外支出                 1,050,000.00         1,050,000.00                                                     
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”  277,967,582.60       277,967,582.60        16,283,672.87         16,283,672.87        
  号填列)                                                                                                             
  减:所得税费用                 91,917,658.95        91,917,658.95         6,133,169.70          6,133,169.70         
  五、净利润(净亏损以“-”号填  186,049,923.65       186,049,923.65        10,150,503.17         10,150,503.17        
  列)                                                                                                                 
  归属于母公司所有者的净利润     186,049,923.65       186,049,923.65        10,150,503.17         10,150,503.17        
  少数股东损益                                                                                                         
  六、每股收益:                                                                                                       
  (一)基本每股收益             1.01                 1.01                  0.10                  0.10                 
  (二)稀释每股收益             1.01                 1.01                  0.10                  0.10                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)现金流量表
    编制单位:浙江华峰氨纶股份有限公司                     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   780,470,493.04       780,470,493.04        329,247,553.54        329,247,553.54       
  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                 1,607,837.36         1,607,837.36          131,625.38            131,625.38           
  收到其他与经营活动有关的现金   1,454,635.91         1,454,635.91          1,383,507.12          1,383,507.12         
  经营活动现金流入小计           783,532,966.31       783,532,966.31        330,762,686.04        330,762,686.04       
  购买商品、接受劳务支付的现金   458,927,556.98       458,927,556.98        283,895,328.22        283,895,328.22       
  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   19,552,000.70        19,552,000.70         15,307,858.31         15,307,858.31        
  金                                                                                                                   
  支付的各项税费                 120,595,521.22       120,595,521.22        14,931,330.05         14,931,330.05        
  支付其他与经营活动有关的现金   13,136,932.86        13,136,932.86         6,374,206.78          6,374,206.78         
  经营活动现金流出小计           612,212,011.76       612,212,011.76        320,508,723.36        320,508,723.36       
  经营活动产生的现金流量净额     171,320,954.55       171,320,954.55        10,253,962.68         10,253,962.68        
  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   84,262,726.84        84,262,726.84         81,549,463.88         81,549,463.88        
  长期资产支付的现金                                                                                                   
  投资支付的现金                                                                                                       
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付                                                                                         
  的现金净额                                                                                                           
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计           84,262,726.84        84,262,726.84         81,549,463.88         81,549,463.88        
  投资活动产生的现金流量净额     -84,262,726.84       -84,262,726.84        -81,549,463.88        -81,549,463.88       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资                                                                                         
  收到的现金                                                                                                           
  取得借款收到的现金             112,128,740.00       112,128,740.00        410,569,101.24        410,569,101.24       
  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           112,128,740.00       112,128,740.00        410,569,101.24        410,569,101.24       
  偿还债务支付的现金             190,830,020.00       190,830,020.00        362,780,443.81        362,780,443.81       
  分配股利、利润或偿付利息支付   17,107,221.39        17,107,221.39         11,034,988.70         11,034,988.70        
  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                                              140,000.00            140,000.00           
  筹资活动现金流出小计           207,937,241.39       207,937,241.39        373,955,432.51        373,955,432.51       
  筹资活动产生的现金流量净额     -95,808,501.39       -95,808,501.39        36,613,668.73         36,613,668.73        
  四、汇率变动对现金及现金等价                                              -29,190.41            -29,190.41           
  物的影响                                                                                                             
  五、现金及现金等价物净增加额   -8,750,273.68        -8,750,273.68         -34,711,022.88        -34,711,022.88       
  加:期初现金及现金等价物余额   23,645,992.29        23,645,992.29         66,567,506.48         66,567,506.48        
  六、期末现金及现金等价物余额   14,895,718.61        14,895,718.61         31,856,483.60         31,856,483.60        
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    (四)所有者权益变动表
    
    
    
    
    
     编制单位:浙江华峰氨纶股份有限公司                                           2007年06月30日                                          单位:(人民币)元


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  项目   本期金额                                               上年金额                                               
         归属于母公司所有者权益                     少  所有者  归属于母公司所有者权益                      少  所有者 
         实收   资本公  减  盈余公  一  未分配  其  数  权益合  实收资  资本公  减  盈余公  一  未分配  其  数  权益合 
         资本   积      :  积      般  利润    他  股  计      本(或  积      :  积      般  利润    他  股  计     
         (或           库          风              东          股本)          库          风              东         
         股本           存          险              权                          存          险              权         
         )             股          准              益                          股          准              益         
                                    备                                                      备                         
  一、   142,0  196,77      71,115      382,68          792,57  106,50  12,790      65,172      329,20          513,66 
  上年   00,00  8,000.      ,027.9      4,426.          7,454.  0,000.  ,000.0      ,835.2      4,692.          7,527. 
  年末   0.00   00          4           84              78      00      0           3           49              72     
  余额                                                                                                                 
  加:                                  2,982,          2,982,                                  3,820,          3,820, 
  会计                                  387.70          387.70                                  882.17          882.17 
  政策                                                                                                                 
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、   142,0  196,77      71,115      385,66          795,55  106,50  12,790      65,172      333,02          517,48 
  本年   00,00  8,000.      ,027.9      6,814.          9,842.  0,000.  ,000.0      ,835.2      5,574.          8,409. 
  年初   0.00   00          4           54              48      00      0           3           66              89     
  余额                                                                                                                 
  三、   42,60  -42,60                  171,84          171,84                                  10,150          10,150 
  本年   0,000  0,000.                  9,923.          9,923.                                  ,503.1          ,503.1 
  增减   .00    00                      65              65                                      7               7      
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-”                                                                                                                
  号填                                                                                                                 
  列)                                                                                                                 
  (一                                  186,04          186,04                                  10,150          10,150 
  )净                                  9,923.          9,923.                                  ,503.1          ,503.1 
  利润                                  65              65                                      7               7      
  (二                                                                                                                 
  )直                                                                                                                 
  接计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的利                                                                                                                 
  得和                                                                                                                 
  损失                                                                                                                 
  1.可                                                                                                                
  供出                                                                                                                 
  售金                                                                                                                 
  融资                                                                                                                 
  产公                                                                                                                 
  允价                                                                                                                 
  值变                                                                                                                 
  动净                                                                                                                 
  额                                                                                                                   
  2.权                                                                                                                
  益法                                                                                                                 
  下被                                                                                                                 
  投资                                                                                                                 
  单位                                                                                                                 
  其他                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益变                                                                                                                 
  动的                                                                                                                 
  影响                                                                                                                 
  3.与                                                                                                                
  计入                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益项                                                                                                                 
  目相                                                                                                                 
  关的                                                                                                                 
  所得                                                                                                                 
  税影                                                                                                                 
  响                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  上述                                  186,04          186,04                                  10,150          10,150 
  (一                                  9,923.          9,923.                                  ,503.1          ,503.1 
  )和                                  65              65                                      7               7      
  (二                                                                                                                 
  )小                                                                                                                 
  计                                                                                                                   
  (三                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  和减                                                                                                                 
  少资                                                                                                                 
  本                                                                                                                   
  1.所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  资本                                                                                                                 
  2.股                                                                                                                
  份支                                                                                                                 
  付计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的金                                                                                                                 
  额                                                                                                                   
  3.其                                                                                                                
  他                                                                                                                   
  (四                                  -14,20          -14,20                                                         
  )利                                  0,000.          0,000.                                                         
  润分                                  00              00                                                             
  配                                                                                                                   
  1.提                                                                                                                
  取盈                                                                                                                 
  余公                                                                                                                 
  积                                                                                                                   
  2.提                                                                                                                 
  取一                                                                                                                 
  般风                                                                                                                 
  险准                                                                                                                 
  备                                                                                                                   
  3.对                                 -14,20          -14,20                                                         
  所有                                  0,000.          0,000.                                                         
  者(                                  00              00                                                             
  或股                                                                                                                 
  东)                                                                                                                 
  的分                                                                                                                 
  配                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  (五   42,60  -42,60                                                                                                 
  )所   0,000  0,000.                                                                                                 
  有者   .00    00                                                                                                     
  权益                                                                                                                 
  内部                                                                                                                 
  结转                                                                                                                 
  1.资  42,60  -42,60                                                                                                 
  本公   0,000  0,000.                                                                                                 
  积转   .00    00                                                                                                     
  增资                                                                                                                 
  本(                                                                                                                 
  或股                                                                                                                 
  本)                                                                                                                 
  2.盈                                                                                                                
  余公                                                                                                                 
  积转                                                                                                                 
  增资                                                                                                                 
  本(                                                                                                                 
  或股                                                                                                                 
  本)                                                                                                                 
  3.盈                                                                                                                
  余公                                                                                                                 
  积弥                                                                                                                 
  补亏                                                                                                                 
  损                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  四、   184,6  154,17      71,115      557,51          967,40  106,50  12,790      65,172      343,17          527,63 
  本期   00,00  8,000.      ,027.9      6,738.          9,766.  0,000.  ,000.0      ,835.2      6,077.          8,913. 
  期末   0.00   00          4           19              13      00      0           3           83              06     
  余额                                                                                                                 
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      财务报表附注
    一、公司的基本情况:
    浙江华峰氨纶股份有限公司(以下简称“本公司”或“公司”)系经浙江省人民政府浙证委[1999] 73号文批准设立的股份有限公司,于1999年 12 月 15日在浙江省工商行政管理局登记注册,取得注册号为3300001006280号的企业法人营业执照,注册资本为 6,000万元。经多次增资,截止2003年7月31日,注册资本为10,650万元。
    经中国证券监督管理委员会证监发行字[2006]52号文核准,公司于2006年8月向社会公开发行人民币普通股(A股)3,550万股,增加注册资本3,550万元,增加后的注册资本为人民币14,200万元,并于2006年9月19日办理工商变更登记。
    根据公司2006年年度股东大会决议,公司以资本公积金向全体股东每10股转增3股,增加注册资本人民币4,260万元,变更后的注册资本为人民币18,460万元,业经立信会计师事务所有限公司审验,出具了信会师报字(2007)第11446号验资报告,并于2007年5月23日办理工商变更登记。
    本公司主要从事氨纶的生产及销售。
    
    二、公司采用的主要会计政策、会计估计
    1、遵循企业会计准则的声明
    公司所编制的2007年1-6月财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。
    
    2、编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    资产负债表年初数和可比期间的利润表,系按照证监发[2006]136号文和证监会计字[2007]10号文的规定,对《企业会计准则第38号—首次执行企业会计准则》第五条至第十九条规定需要追溯调整的事项,按照追溯调整的原则进行调整后而编制的。
    
    3、会计期间
    公历1月1日至12月31日作为一个会计年度,本报告期为2007年1月1日至6月30日。
    
    4、记账本位币
    采用人民币为记账本位币。
    
    5、计量属性在报告期内发生变化的报表项目及其在报告期内采用的计量属性
    以权责发生制为基础进行会计确认、计量和报告;在对会计要素进行计量时,计量属性一般采用历史成本,对部分项目采用重置成本、可变现净值、现值、公允价值等计量属性。
    各报表项目在报告期内未发生计量属性发生变化的情况。
    
    6、现金等价物的确定标准
    在编制现金流量表时,将同时具备期限短(从购买日起,三个月到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。
    
    7、外币业务核算方法
    外币业务采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率作为折算汇率,折合成人民币记账。
    期末外币货币性项目余额按期末即期汇率折合成人民币金额进行调整,以公允价值计量的外币非货币性项目按公允价值确定日的即期汇率折合成人民币金额进行调整。外币专门借款账户期末折算差额,可直接归属于符合资本化条件的资产的购建或者生产的,按规定予以资本化,其余的外币账户折算差额均计入财务费用。不同货币兑换形成的折算差额,均计入财务费用。
    
    8、外币财务报表的折算方法
    资产负债表中的资产和负债项目,采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
    
    9、金融资产和金融负债的核算方法
    (1)金融资产和金融负债的分类
    管理层按照取得金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债(包括交易性金融资产或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资产或金融负债);持有至到期投资;贷款和应收款项;可供出售金融资产;其他金融负债等。
    (2)金融资产和金融负债的确认和计量方法
    1) 以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    如果公司于到期日前出售或重分类了较大金额的持有至到期类投资(较大金额是指相对该类投资出售或重分类前的总额而言),则公司将该类投资的剩余部分重分类为可供出售金融资产,且在本会计期间或以后两个完整会计年度内不再将任何金融资产分类为持有至到期,但下列情况除外:出售日或重分类日距离该项投资到期日或赎回日较近(如到期前三个月内),市场利率变化对该项投资的公允价值没有显著影响;根据合同约定的定期偿付或提前还款方式收回该投资几乎所有初始本金后,将剩余部分予以出售或重分类;出售或重分类是由于企业无法控制、预期不会重复发生且难以合理预计的独立事项所引起。
    3)应收款项和贷款
    公司对外销售商品或提供劳务形成的应收债权,以向购货方应收的合同或协议价款作为初始确认金额。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
    (3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    1)所转移金融资产的账面价值;
    2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    1)终止确认部分的账面价值;
    2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
    (4)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
    (5)金融资产的减值准备
    1)可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    
    10、应收款项坏账准备的确认标准和计提方法
    期末如果有客观证据表明应收款项发生减值,则将其账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益。可收回金额是通过对其的未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。短期应收款项的预计未来现金流量与其现值相差很小,在确定相关减值损失时,不对其预计未来现金流量进行折现。
    期末对于单项金额重大的应收款项单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    单项金额重大是指:应收款项余额前五名或占应收账款余额10%以上的款项。
    对于期末单项金额非重大的应收款项,采用与经单独测试后未减值的应收款项一起按账龄作为类似信用风险特征划分为若干组合,再按这些应收款项组合在期末余额的一定比例(可以单独进行减值测试)计算确定减值损失,计提坏账准备。
    除已单独计提减值准备的应收款项外,公司根据以前年度与之相同或相类似的、具有应收款项按账龄段划分的类似信用风险特征组合的实际损失率为基础,结合现时情况确定以下坏账准备计提的比例:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应收款项账龄                                                     坏账准备提取比例                                    
  一年以内                                                         5%                                                 
  一至二年                                                         10%                                                
  二至三年                                                         30%                                                
  三至五年                                                         60%                                                
  五年以上                                                         100%                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    11、存货核算方法
    (1)存货分类为
    存货分类为:原材料、包装物、库存商品、在产品、低值易耗品等。
    (2)取得和发出的计价方法
    日常核算取得时按实际成本计价;
    发出时按加权平均法计价。
    债务重组取得债务人用以抵债的存货,以应收债权的公允价值为基础确定其入账价值。
    在非货币性交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性交易换入的存货通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入存货的成本。
    以同一控制下的企业吸收合并方式取得的存货按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的存货按公允价值确定其入账价值。
    (3)周转材料的摊销方法
    低值易耗品采用一次摊销法;
    包装物采用一次摊销法。
    (4)存货的盘存制度
    采用永续盘存制。
    (5)存货可变现净值的依据及存货跌价准备的计提方法
    公司按照单个存货项目计提存货跌价准备。存货成本高于其可变现净值的,应当计提存货跌价准备,计入当期损益。 
    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。其中:
    1)产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,应当以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值。
    2)需要经过加工的材料存货,在正常生产经营过程中,应当以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值。
    3)资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,应当分别确定其可变现净值,并与其相对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    
    12、固定资产的计价和折旧方法
    (1)固定资产条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用年限超过一年的有形资产。固定资产在同时满足下列条件时予以确认:
    1)与该固定资产有关的经济利益很可能流入企业;
    2)该固定资产的成本能够可靠地计量。
    (2)固定资产的分类
    房屋及建筑物、机器设备、运输设备、电子设备、固定资产装修。
    (3)固定资产的初始计量
    固定资产取得时按照实际成本进行初始计量。
    外购固定资产的成本,以购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等确定。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成以购买价款的现值为基础确定。
    自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    债务重组取得债务人用以抵债的固定资产,以该固定资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的固定资产公允价值之间的差额,计入当期损益。
     在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,换入的固定资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入固定资产的成本,不确认损益。
    固定资产的弃置费用按照现值计算确定入账金额。
    以同一控制下的企业吸收合并方式取得的固定资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的固定资产按公允价值确定其入账价值。
    融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    (4)固定资产折旧计提方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用年限和预计净残值率确定折旧率。
    符合资本化条件的固定资产装修费用,在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    融资租赁方式租入的固定资产的符合资本化条件的装修费用,按两次装修间隔期间、剩余租赁期与固定资产尚可使用年限三者中较短的期限平均摊销。
    各类固定资产折旧年限和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别                            折旧年限(年)                           年折旧率(%)                       
  房屋建筑物                              20                                       4.75                                
  通用设备                                10                                       9.5                                 
  专用设备                                10                                       9.5                                 
  运输设备                                5                                        19                                  
  其他设备                                5                                        19                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、在建工程核算方法
    以立项项目分类核算工程发生的实际成本。
    当所建工程项目达到预定可使用状态时,转入固定资产核算;尚未办理竣工决算的,按估计价值转账,待办理竣工决算手续后再作调整。
    
    14、无形资产核算方法
    (1)取得的计价方法
    无形资产按取得时的实际成本入账。
    (2)摊销方法
    无形资产自取得当月起在预计使用年限内分期平均摊销,计入损益。
    如果预计某项无形资产已经不能给企业带来未来经济利益的,将该项无形资产的账面价值全部转入当期管理费用。
    (3)研究与开发费用核算方法
    公司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;
    公司内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:
    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;
    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。
    归属于该无形资产开发阶段的支出使用寿命有限的,按该无形资产使用寿命的年限采用直线法进行摊销;使用寿命不确定的,不予摊销。
    
    15、长期待摊费用的摊销方法及摊销年限
    (1)开办费转销方法
    在开始生产经营的当月一次计入损益。
    (2)其他长期待摊费用摊销方法
    在受益期内平均摊销,其中:
    预付经营租入固定资产的租金,按租赁合同规定的期限平均摊销。
    经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。
    融资租赁方式租入的固定资产的符合资本化条件的装修费用,按两次装修间隔期间、剩余租赁期与固定资产尚可使用年限三者中较短的期限平均摊销。
    
    16、除存货、投资性房地产及金融资产外主要资产的减值
    (1)长期股权投资
    成本法核算的、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,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。
    其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    长期股权投资减值损失一经确认,不得转回。
    (2)固定资产、在建工程、无形资产、商誉等长期非金融资产
    对于固定资产、在建工程、无形资产等长期非金融资产,公司在每期末判断相关资产是否存在可能发生减值的迹象。因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    资产减值损失一经确认,在以后会计期间不得转回。
    有迹象表明一项资产可能发生减值的,企业以单项资产为基础估计其可收回金额。企业难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,在认定资产组时,考虑公司管理层管理生产经营活动的方式和对资产的持续使用或者处置的决策方式等。
    几项资产的组合生产的产品(或者其他产出)存在活跃市场的,即使部分或者所有这些产品(或者其他产出)均供内部使用,也在符合前款规定的情况下,将这几项资产的组合认定为一个资产组。如果该资产组的现金流入受内部转移价格的影响,按照公司管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。
    资产组一经确定,各个会计期间保持一致。
    在合并财务报表中反映的商誉,不包括子公司归属于少数股东权益的商誉。但对相关的资产组进行减值测试时,将归属于少数股东权益的商誉包括在内,调整资产组的账面价值,然后根据调整后的资产组账面价值与其可收回金额进行比较。如上述资产组发生减值的,该损失按比例扣除少数股东权益份额后,来确认归属于母公司的商誉减值损失。
    
    17、长期股权投资核算方法
    (1)初始计量
    同一控制下的企业合并形成的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
    非同一控制下的企业合并形成的长期股权投资,应当按照《企业会计准则第20号—企业合并》确定的合并成本作为长期股权投资的初始投资成本。
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性交易换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    (2)后续计量
    能够对被投资单位实施控制的长期股权投资,采用成本法核算。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    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。
    按权益法核算长期股权投资时,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,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额(以被投资单位各项可辨认资产等的公允价值为基础,对其净利润进行调整后确认),确认投资损益并调整长期股权投资的账面价值。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,但合同或协议约定负有承担额外损失义务的除外。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,相应冲减长期股权投资的账面价值。
    (3)共同控制和重大影响
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。
    重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    
    18、借款费用资本化
    (1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    费用同时满足下列条件的,才能开始资本化:
    1)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)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。
    当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,借款费用暂停资本化。
    当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,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    (2)借款费用资本化期间
    按季度计算借款费用资本化金额。
    (3)借款费用资本化金额的确定方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在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前,予以资本化。
    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。资本化率应当根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,应当按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    
    19、收入确认原则
    (1)销售商品
    公司已将商品所有权上的重要风险和报酬转移给购买方;既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认营业收入实现。
    (2)提供劳务
    在同一年度内开始并完成,在劳务已经提供,收到价款或取得收取价款的依据时,确认劳务收入的实现;如劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关的劳务收入。确定提供劳务交易的完工进度,可以选用下列方法:
    1)已完工作的测量。
    2)已经提供的劳务占应提供劳务总量的比例。
    3)已经发生的成本占估计总成本的比例。
    (3)让渡资产使用权
    与交易相关的经济利益能够流入企业,收入的金额能可靠地计量时,按合同或协议规定确认为收入。
    
    20、所得税核算方法
    所得税是当期的应付所得税及递延税项的总额。
    当期所得税是根据当年应税利润计算得出。应税利润不同于利润表上列报的净利润,因为应税利润并不包括属于以后各年度核算的应税收入或可抵税支出等项目,并且不包括非应税或不可抵税项目。公司的当期所得税负债是以资产负债表日规定的或实质上规定的税率计算。
    递延税项是由于财务报表中资产及负债的账面金额与其用于计算应税利润的相应税基之间的差额所产生的预期应付或可收回税款。递延税项采用资产负债表负债法核算。一般情况下,所有应税暂时性差异产生的递延所得税负债均予确认,而递延所得税资产则只能在未来应纳税利润足以用作抵消暂时性差异的限度内,才予以确认。如果暂时性差异是由商誉,或在某一既不影响纳税利润、也不影响会计利润的交易(除了实际合并)中的其它资产和负债的初始确认下产生的,则该递延所得税资产及负债则不予确认。
    对合营公司及联营公司投资,以及在合营公司的权益产生的应税暂时性差异会确认为递延所得税负债,但公司能够控制这些暂时性差异的转回,而且暂时性差异在可预见的将来很可能不会转回的情况则属例外。
    在每一资产负债表日会对递延所得税资产的账面价值进行核查,并且在未来不再很可能有足够纳税所得以转回部份或全部递延所得税资产时,按不能转回的部份扣减递延所得税资产。
    递延所得税是以预期于相关资产实现或相关负债清偿当期所使用的所得税率计算。递延所得税通常会计入损益,除非其与直接计入权益的项目有关,在这种情况下,递延所得税也会作为权益项目处理。
    递延所得税资产及负债只有在与他们相关的所得税是由同一个税务机关征收,并且公司打算以净额结算其当期所得税资产及负债时才互相抵销。
    
    20、会计政策、会计估计变更和差错更正
    (1)会计政策变更
    根据财政部财会[2006]3号《关于印发<企业会计准则第1号-存货>等38项具体准则的通知》,公司从2007年1月1日起,执行新《企业会计准则》;并根据《企业会计准则第38号-首次执行企业会计准则》所规定的5-19条的相关内容,对财务报表项目进行了追溯调整。具体如下:
    (1)所得税
    公司所得税原按照应付税款法进行核算,根据《企业会计准则第18号-所得税》的要求,采用资产负债表观债务法,并调整了2007年初留存收益。具体如下:
    调整增加2007年初留存收益2,982,387.70元,其中:未分配利润2,982,387.70元,盈余公积0.00元。
    (2)无会计估计变更和重大差错更正事项。
    
    三、税(费)项
    (一)流转税
    应税项目 税 种 税率
        产品销售收入 增值税 17%
        材料转让收入 增值税 17%
     根据销售额的17%计算销项税额,按规定扣除进项税额后缴纳。
    
    (二)城市维护建设税
    按应缴流转税税额的5%计缴。
    
    (三)教育费附加
    按应缴流转税额的3%和2%分别计缴教育费附加和地方教育费附加。
    
    (四)企业所得税
    税率为33%。
    
    四、会计报表主要项目注释:(如无特别注明,以下货币单位为人民币元)
    (一)货币资金
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                期末数                                      期初数                               
  现  金                            37,394.91                                   26,391.02                            
  银行存款                            14,387,773.64                               20,713,162.13                        
  其他货币资金                        470,550.06                                  2,906,439.14                         
  合计                                14,895,718.61                               23,645,992.29                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、银行存款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                  期末数                             期初数                            
  人民币活期存款                                  4,965,096.98                       18,022,707.42                     
  美元活期存款                                    9,422,676.66                       2,690,454.71                      
  合计                                            14,387,773.64                      20,713,162.13                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、其他货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                期末数                                       期初数                              
  信用证保证金存款                    470,550.06                                   2,906,439.14                        
  合计                                470,550.06                                   2,906,439.14                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、外币余额情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  外币币别           期末数                                              期初数                                        
                     原币金额           折算率        折合人民币余       原币金额          折算率       折合人民币余额 
                                                      额                                                               
  美  元           1,237,302.43       7.6155        9,422,676.66       344,545.79        7.8087       2,690,454.71   
  合计               1,237,302.43                     9,422,676.66       344,545.79                     2,690,454.71   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5、变动幅度超过30%的原因说明:
    期末余额较期初余额减少37.01%,系公司调整财务结构,偿还借款所致。
    
    (二)应收票据
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    期末数                                    期初数                             
  银行承兑汇票                            47,166,066.20                             68,208,853.42                      
  合计                                    47,166,066.20                             68,208,853.42                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、无用于质押的应收票据。
    3、已经背书给他方但尚未到期的票据金额为95,360,722.35元,均为银行承兑汇票。
    4、变动幅度超过30%的原因说明:
    期末余额较期初余额减少30.85%,主要系客户减少票据结算方式所致。
    
    (三)应收账款
    1、期末余额分类列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                    期末数                                                                             
  账龄                              金额                  占应收账款总额的比例  坏账准备计提比例  坏账准备             
                                                          %                     %                                     
  单项金额重大的应收账款            36,419,350.42         28.96                 5.00              1,820,967.52         
  单项金额不重大但按信用风险特征组  2,747,522.53          2.19                  60.00             1,648,513.52         
  合后该组合的风险较大的应收账款                                                                                       
  其他不重大应收账款                86,573,814.16         68.85                 5.00-30.00        5,219,662.49         
  合计                              125,740,687.11        100.00                                  8,689,143.53         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                   期初数                                                                              
  账龄                             金额                 占应收账款总额的比例  坏账准备计提比例  坏账准备               
                                                        %                    %                                       
  单项金额重大的应收账款           32,995,071.38        34.37                 5.00              1,649,753.57           
  单项金额不重大但按信用风险特征   2,832,890.31         2.95                  60.00             1,699,734.19           
  组合后该组合的风险较大的应收账                                                                                       
  款                                                                                                                   
  其他不重大应收账款               60,169,507.03        62.68                 5.00-30.00        3,835,072.38           
  合计                             95,997,468.72        100.00                                  7,184,560.14           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:上述三类应收账款的分类标准:
    A、单项金额重大的应收帐款:余额前五名或占余额10%以上的明细之和;
    B、单项金额不重大但按信用风险特征组合后该组合的风险较大的应收帐款:指三年以上应收帐款(扣除已包括在范围“(1)”的明细);
    C、其他不重大应收帐款:除已包括在范围“(1)、(2)”以外的明细。
    2、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                            期                                                    
                                                                  末                                                    
                                                                  数                                                    
                                                                                                                        
                              账面余额              占应收账款   坏  坏账准备                  账面余额                 
                                                     总额比例%    账                                                      
                                                                  准                                                      
                                                                  备                                                      
                                                                  计                                                      
                                                                  提                                                      
                                                                  比                                                      
                                                                  例                                                      
                                                                  %                                                       
                                                                                                                         
                                                                                                                          
  一年以内                    115,383,4              91.76        5.  5,769,173.47              83,577,99                 
                              69.43                               00                            6.04                      
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  一至二年                    5,057,260              4.02         10  505,726.00                7,850,242                 
                              .01                                 .0                            .79                       
                                                                  0                                                       
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  二至三年                    2,552,435              2.03         30  765,730.54                1,736,339                 
                              .14                                 .0                            .58                       
                                                                  0                                                       
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  三至五年                    2,747,522              2.19         60  1,648,513.52              2,832,890                 
                              .53                                 .0                            .31                       
                                                                  0                                                       
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  合计                        125,740,6              100.00           8,689,143.53              95,997,46                 
                              87.11                                                             8.72                      
                                                                                                                          
                                                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、外币余额情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  外币币别           期末数                                           期初数                                           
                     原币金额                  折算率                 折合人民币余额         原币金                       
                                                                                             额                           
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
  美  元           5,036,241.05              7.6155                 38,353,493.72          1,734,1                      
                                                                                             59.04                        
                                                                                                                          
                                                                                                                      
                                                                                                                          
                                                                                                                          
  合计               5,036,241.05                                     38,353,493.72          1,734,1                      
                                                                                             59.04                        
                                                                                                                          
                                                                                                                      
                                                                                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、变动幅度超过30%的原因:
    期末余额较期初余额增加30.98%,主要系本期销售收入增加,应收账款相应增加。
    5、期末余额中前5名客户的欠款金额合计为36,419,350.42元,占期末应收账款余额的28.96%。
    6、期末余额中无应收持本公司5%以上(含5%)表决权股份的股东欠款。
    
    (四)其他应收款
    1、期末余额分类列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                     期末数                                                                            
  账龄                               金额                 占应收账款总额的比   坏账准备计提比   坏账准备               
                                                          例%                  例%                                     
  单项金额重大的其他应收款           1,109,984.52         78.25                5.00-30.00       85,499.23              
  单项金额不重大但按信用风险特征组   88,920.23            6.27                 60.00            53,352.14              
  合后该组合的风险较大的其他应收款                                                                                     
  其他不重大其他应收款               219,634.25           15.48                5.00-30.00       19,887.86              
  合计                               1,418,539.00         100.00                                158,739.23             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                     期初数                                                                            
  账龄                               金额                    占应收账款总额的比  坏账准备计提比例  坏账准备            
                                                             例%                %                                    
  单项金额重大的其他应收款           1,793,240.15            94.11               5.00-10.00        95,662.01           
  单项金额不重大但按信用风险特征组   88,926.83               4.67                60.00             53,356.10           
  合后该组合的风险较大的其他应收款                                                                                     
  其他不重大其他应收款               23,321.97               1.22                5.00-30.00        4,471.95            
  合计                               1,905,488.95            100.00                                153,490.06          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄           期末数                                             期初数                                             
                 账面余额     占其他应收  坏账准备   坏账准备      账面余额       占其他应收   坏账准备   坏账准备   
                               款总额比例  计提比例%                                款总额比例%  计提比例%             
                               %                                                                                       
  一年以内       1,131,49      79.76       5.00       56,574.7      1,649,338.      86.56        5.00       82,466.94  
                 5.77                                 9             72                                                 
  一至二年       53,123.0      3.74        10.00      5,312.30      162,500.00      8.53         10.00      16,250.00  
                 0                                                                                                     
  二至三年       145,000.      10.23       30.00      43,500.0      4,723.40        0.25         30.00      1,417.02   
                 00                                   0                                                                
  三至五年       88,920.2      6.27        60.00      53,352.1      88,926.83       4.66         60.00      53,356.10  
                 3                                    4                                                                
  合计           1,418,53      100.00                 158,739.      1,905,488.      100.00                  153,490.06 
                 9.00                                 23            95                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、期末余额中欠款金额前5名的累计欠款金额为781174.39元,占期末其他应收款余额的55.07%。
    4、期末余额中无应收持本公司5%以上(含5%)表决权股份的股东欠款。
    
    (五)预付款项
    1、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                    期末数                                           期初数                                      
                          金 额                   比例%                   金 额                   比例%              
  一年以内                7,484,558.40             100.00                  9,085,684.61             100.00             
  合计                    7,484,558.40             100.00                  9,085,684.61             100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、期末余额中无预付持本公司5%以上(含5%)表决权股份的股东款项。
    
    (六)存货
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   期末数                                          期初数                                        
                         账面余额                 跌价准备               账面余额                  跌价准备            
  原材料                 134,734,450.43           0.00                   88,289,473.72             0.00                
  低值易耗品             379,865.87               0.00                   299,168.42                0.00                
  包装物                 932,731.03               0.00                   1,334,274.18              0.00                
  库存商品               43,110,662.39            0.00                   24,998,804.71             0.00                
  合计                   179,157,709.72           0.00                   114,921,721.03            0.00                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明
    期末余额较期初余额增加55.90%,主要系公司产能扩大而相应增加原材料储备所致。
    
    (七)固定资产及累计折旧
    1、固定资产原价
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    期初数                  本期增加                 本期减少                期末数              
  房屋建筑物              124,971,538.40          46,786,301.79            0.00                    171,757,840.19      
  通用设备                74,908,814.07           0.00                     0.00                    74,908,814.07       
  专用设备                696,242,251.43          50,523,500.71            0.00                    746,765,752.14      
  运输设备                4,204,082.00            807,050.00               0.00                    5,011,132.00        
  其他设备                6,438,240.99            1,997,735.84             0.00                    8,435,976.83        
  合  计                906,764,926.89          100,114,588.34           0.00                    1,006,879,515.23    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本期由在建工程转入固定资产原价为97,309,802.50元。
    (3)无融资租入固定资产或经营性租出固定资产的情况。
    (4)公司期末有原值为825,057.00元的机器设备由于改装已停用。
    (5)公司期末固定资产中有原值为116,639,548.61元、净值为111,947,035.88元的房屋的所有权证尚在办理之中。
    (6)固定资产抵押情况见“附注七、承诺事项(二)”。
    2、累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                   期初数                   本期增加                 本期减少                期末数              
  房屋建筑物             17,398,141.27            3,585,683.93             0.00                    20,983,825.20       
  通用设备               21,870,413.82            3,560,139.84             0.00                    25,430,553.66       
  专用设备               213,566,441.38           34,922,791.74            0.00                    248,489,233.12      
  运输设备               2,441,487.93             322,600.54               0.00                    2,764,088.47        
  其他设备               2,453,675.77             542,813.36               0.00                    2,996,489.13        
  合  计               257,730,160.17           42,934,029.41            0.00                   300,664,189.58      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、固定资产净值及固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                     期末数                                           期初数                                     
                           净 值                  减值准备                 净 值                  减值准备           
  房屋建筑物               150,774,014.99          0.00                     107,573,397.13          0.00               
  通用设备                 49,478,260.41           0.00                     53,038,400.25           0.00               
  专用设备                 498,276,519.02          0.00                     482,675,810.05          0.00               
  运输设备                 2,247,043.53            0.00                     1,762,594.07            0.00               
  其他设备                 5,439,487.70            0.00                     3,984,565.22            0.00               
  合  计                 706,215,325.65          0.00                     649,034,766.72          0.00               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、期末已提足折旧仍继续使用的固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                              账面原值                      累计折旧                     账面净值                
  运输设备                          1,224,344.00                  1,163,126.80                 61,217.20               
  其他设备                          892,287.36                    847,672.99                   44,614.37               
  合  计                          2,116,631.36                  2,010,799.79                 105,831.57              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5、期末不存在需计提固定资产减值准备的情形,故未计提固定资产减值准备。
    
    (八)工程物资
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                      期末数                                   期初数                            
  预付大型设备款                            49,654,641.50                            10,092,382.16                     
  合  计                                  49,654,641.50                            10,092,382.60                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明
    期末余额较期初余额增加较大,主要系公司投资建设10kt/a经编专用氨纶纤维技改项目预付大型设备款。
    
    (九)在建工程
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称                      期初数         本期增加        本期转入固定      本期其他       期末数         资金来  
                                                               资产              减少                          源      
  聚氨酯弹性纤维研发中心中      30,261,69      19,346,655      49,608,352.2      0.00           0.00           自有资  
  试车间技术改造项目            7.23           .02             5                                               金      
  年产1000吨均聚连续法聚氨      33,651,49      14,049,952      47,701,450.2      0.00           0.00           自有资  
  酯弹性纤维技术改造项目        7.26           .99             5                                               金      
  10kt/a经编专用氨纶纤维技      0.00           8,366,715.      0.00              0.00           8,366,715      自有资  
  改项目                                       55                                               .55            金      
  合  计                      63,913,19      41,763,323      97,309,802.5      0.00           8,366,715              
                                4.49           .56             0                                .55                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、借款费用资本化金额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称                              期初数        本期增加      本期转入固定资产额       其他减       期末数   
                                                                                                 少                    
  聚氨酯弹性纤维研发中心中试车间技术改      0.00          664,327.      664,327.66               0.00         0.00     
  造项目                                                  66                                                           
  年产1000吨均聚连续法聚氨酯弹性纤维技      0.00          482,448.      482,448.89               0.00         0.00     
  术改造项目                                              89                                                           
  10kt/a经编专用氨纶纤维技改项目            0.00          622,442.      0.00                     0.00         622,442. 
                                                          65                                                  65       
  合计                                      0.00          1,769,21      1,146,776.55             0.00         622,442. 
                                                          9.20                                                65       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期资本化金额的资本化率为:6.91%。
    3、变动幅度超过30%的原因:
     期末余额较期初余额减少86.91%,主要系在建工程完工结转入固定资产所致。
    4、期末不存在需计提在建工程减值准备的情形,故未计提在建工程减值准备。
    
    (十)无形资产
    1、无形资产原价
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初数             本期增加            本期减少         其他减少           期末数           
  莘塍区土地使用权1        1,321,200.00       0.00                0.00             0.00               1,321,200.00     
  莘塍区土地使用权2        2,828,516.95       0.00                0.00             0.00               2,828,516.95     
  东山区土地使用权1        8,725,663.50       0.00                0.00             0.00               8,725,663.50     
  东山区土地使用权2        5,249,537.08       0.00                0.00             0.00               5,249,537.08     
  东山区土地使用权3        5,284,951.18       1,766,078.00        0.00             0.00               7,051,029.18     
  纺丝卷绕变频软件         100,000.00         0.00                0.00             0.00               100,000.00       
  财务软件                 39,950.00          0.00                0.00             0.00               39,950.00        
  合计                     23,549,818.71      1,766,078.00        0.00             0.00               25,315,896.71    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:无形资产抵押情况详见“附注七、承诺事项”之说明。
    2、累计摊销


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初数             本期增加            本期减少         其他减少           期末数           
  莘塍区土地使用权1        262,033.51         16,549.50           0.00             0.00               278,583.01       
  莘塍区土地使用权2        233,678.09         35,632.80           0.00             0.00               269,310.89       
  东山区土地使用权1        224,214.00         112,107.00          0.00             0.00               336,321.00       
  东山区土地使用权2        0.00               67,301.76           0.00             0.00               67,301.76        
  东山区土地使用权3        0.00               0.00                0.00             0.00               0.00             
  纺丝卷绕变频软件         60,000.12          10,000.02           0.00             0.00               70,000.14        
  财务软件                 19,309.07          3,994.98            0.00             0.00               23,304.05        
  合计                     799,234.79         245,586.06          0.00             0.00               1,044,820.85     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、无形资产中有原值为7,051,029.18元的土地所有权证尚在办理之中。
    4、期末不存在需计提无形资产减值准备的情形,故未计提无形资产减值准备。
    
    (十一)长期待摊费用
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目            原始发生       期初数                  本             本             累              期               
                  额                                     年             年             计              末               
                                                         增             摊             摊              数               
                                                         加             销             销                               
                                                         额             数             数                               
                                                                                                                        
                                                                                                                        
  房租1           90,000.00      47,500.00               0.             10             53              36               
                                                         00             ,9             ,4              ,5               
                                                                        82             82              17               
                                                                        .2             .2              .7               
                                                                        4              4               6                
  房租2           58,787.00      55,772.28               0.             9,             12              46               
                                                         00             04             ,0              ,7               
                                                                        4.             58              28               
                                                                        16             .8              .1               
                                                                                       8               2                
  房租3           20,000.00      0.00                    20             10             10              9,               
                                                         ,0             ,0             ,0              99               
                                                         00             00             00              9.               
                                                         .0             .0             .0              98               
                                                         0              2              2                                
  装修            154,588.3      39,319.00               11             0.             0.              15               
                  6                                      5,             00             00              4,               
                                                         26                                            58               
                                                         9.                                            8.               
                                                         36                                            36               
                                                                                                                        
                                                                                                                        
  合计            323,375.3      142,591.28              13             30             75              24               
                  6                                      5,             ,0             ,5              7,               
                                                         26             26             41              83               
                                                         9.             .4             .1              4.               
                                                         36             2              4               22               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十二)递延所得税资产
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  引起暂时性差异的资产或负债   期末数                                          期初数                                  
  项目                         暂时性差异         递延所得税资产               暂时性差异         递延所得税资产       
  坏帐准备                     8,212,086.63       2,709,988.59                 6,848,535.42       2,260,016.69         
  非专利技术                   1,178,693.97       388,969.01                   2,189,003.04       722,371.01           
  合计                         -                  3,098,957.60                 -                  2,982,387.70         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十三)短期借款
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                                   期末数                                    期初数                          
  保证借款                                   53,408,350.00                             87,796,540.00                   
  抵押借款                                   0.00                                      45,000,000.00                   
  合计                                       53,408,350.00                             132,796,540.00                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
外币借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  外币币别           年末数                                               年初数                                       
                     原币金额           汇率            折合人民币余      原币金额         汇率           折合人民币余 
                                                        额                                                额           
  美元               5,700,000.00       7.6155          43,408,350.0      4,200,000.0      7.8087         32,796,540.0 
                                                        0                 0                               0            
  合  计           5,700,000.00                       43,408,350.0      4,200,000.0                     32,796,540.0 
                                                        0                 0                               0            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、无已到期未偿还的短期借款。
    4、变动幅度超过30%的原因说明:
    期末余额较期初余额减少59.78%,系本期减少借款所致。
    
    (十四)应付账款
    账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账  龄                  期末数                                           期初数                                    
                            金 额                      比例%                金 额                    比例%           
  一年以内                  79,711,333.58               98.37                67,340,107.30             88.37           
  一至二年                  538,475.44                  0.66                 6,693,592.08              8.78            
  二至三年                  478,391.20                  0.59                 1,792,163.81              2.35            
  三至五年                  307,631.61                  0.38                 379,047.41                0.50            
  合  计                  81,035,831.83               100.00               76,204,910.60             100.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
外币余额明细


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  外币币别           期末数                                             期初数                                         
                     原币金额          汇率           折合人民币余      原币金额            汇率         折合人民币余  
                                                      额                                                 额            
  美元               6,617,259.00      7.6155         50,393,735.9      6,165,879.70        7.8087       48,147,504.81 
                                                      1                                                                
  合  计           6,617,259.00                     50,393,735.9      6,165,879.70                     48,147,504.81 
                                                      1                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、期末余额中无应付持本公司5%以上(含5%)表决权股份的股东账款。
    
    (十五)预收账款
    账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账  龄                  期末数                                           期初数                                    
                            金 额                     比例%                 金 额                    比例%           
  一年以内                  13,473,084.61              85.98                 13,596,114.81             86.46           
  一至二年                  1,511,332.82               9.64                  1,283,713.82              8.16            
  二至三年                  219,963.27                 1.41                  220,660.59                1.40            
  三至五年                  466,024.00                 2.97                  625,635.50                3.98            
  合  计                  15,670,404.70              100.00                15,726,124.72             100.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、期末余额中无预收持本公司5%以上(含5%)表决权股份的股东账款。
    
    (十五)应付职工薪酬
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明细                         期初数                  本期增加               本期减少                 期末数          
  工资、奖金、津贴和补贴       6,446,385.00            10,984,068.63          15,635,764.09            1,794,689.54    
  职工福利费                   1,401,718.44            689,128.13             2,090,846.57             0.00            
  养老保险费等                                                                                                         
  合计                         7,848,103.44            11,673,196.76          17,726,610.66            1,794,689.54    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明:
    期末余额较期初余额减少77.13%,系在本期发放2006年年终奖所致。
    
    (十七)应交税费
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     期末数                                   期初数                             
  增值税                                   1,217,389.00                             4,948,617.59                       
  城市维护建设税                           338,753.99                               327,760.57                         
  企业所得税                               31,839,718.36                            19,269,308.98                      
  代扣代缴个人所得税                       24,937.69                                29,176.54                          
  房产税                                   361,992.49                               0.00                               
  土地使用税                               266,388.41                               0.00                               
  教育费附加                               203,252.39                               198,081.16                         
  地方教育费附加                           135,501.60                               132,054.10                         
  水利基金                                 112,837.64                               165,152.84                         
  合计                                     34,500,771.57                            25,070,151.78                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明:
    期末余额较期初余额增加了37.62%,系公司利润增加,相应的应纳税企业所得额增加所致。
    
    (十八)其他应付款
    1、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                    期末数                                            期初数                                     
                          金 额                    比例%                   金 额                    比例%            
  一年以内                3,690,037.95              99.88                   375,745.55                98.82            
  一至二年                4,500.00                  0.12                    4,500.00                  1.18             
  合计                    3,694,537.95              100.00                  380,245.55                100.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、期末余额中无应付持本公司5%以上(含5%)表决权股份的股东款项。
    3、变动幅度超过30%的原因说明
    期末余额较期初余额增加较大,主要系收到项目施工单位的履约保证金300万元。
    
    (十九)应付利息
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明细                          期初数                 本期增加                  本期减少              期末数          
  银行借款利息                  457,146.96             2,907,451.77              3,309,003.79          55,594.94       
  合计                          457,146.96             2,907,451.77              3,309,003.79          55,594.94       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     
    (二十)专项应付款
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    期初数                  本年增加                  本年减少                期末数             
  技改创新基金            1,300,000.00            0.00                      0.00                    1,300,000.00       
  合计                    1,300,000.00            0.00                      0.00                    1,300,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十一)股本
    1、明细变动情况 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东明细                期初数                   本年增加                本年减少                期末数              
  限售流通股              106,500,000.00           31,950,000.00           0.00                    138,450,000.00      
  非限售流通股            35,500,000.00            10,650,000.00           0.00                    46,150,000.00       
  合  计                142,000,000.00           42,600,000.00           0.00                    184,600,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
变动原因:
    根据公司2006年年度股东大会决议,公司以资本公积金向全体股东每10股转增3股,增加注册资本人民币4,260万元,变更后的注册资本为人民币18,460万元,业经立信会计师事务所有限公司审验,出具了信会师报字(2007)第11446号验资报告,并于2007年5月23日办理工商变更登记。
    
    (二十二)资本公积
    1、明细变动情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                期初数                  本年增加                  本年减少                期末数             
  股本溢价                195,428,000.00          0.00                      42,600,000.00           152,828,000.00     
  拨款转入                1,350,000.00            0.00                      0.00                    1,350,000.00       
  合  计                196,778,000.00          0.00                      42,600,000.00           154,178,000.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动原因说明:详见“附注四、(二十一)股本”项目。
    
    (二十三)盈余公积
    1、明细变动情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                 期初数                   本年增加                本年减少               期末数              
  法定盈余公积             71,115,027.94            0.00                    0.00                   71,115,027.94       
  合  计                 71,115,027.94            0.00                    0.00                   71,115,027.94       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十四)未分配利润
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             期末数                                 期初数                       
  期初未分配利润                                   382,684,426.84                         329,204,692.49               
  期初调整数                                       2,982,387.70                           0.00                         
  调整后期初未分配利润                             385,666,814.54                         329,204,692.49               
  加:本期净利润                                   186,049,923.65                         59,421,927.06                
  直接计入所有者权益的利得和损失                   0.00                                   0.00                         
  可供分配的利润                                   571,716,738.19                         388,626,619.55               
  减:提取法定盈余公积                             0.00                                   5,942,192.71                 
  提取法定公益金                                   0.00                                   0.00                         
  可供股东分配的利润                               571,716,738.19                         382,684,426.84               
  应付优先股股利                                   0.00                                   0.00                         
  提取任意盈余公积                                 0.00                                   0.00                         
  应付普通股股利                                   14,200,000.00                 注       0.00                         
  转作股本的普通股股利                             0.00                                   0.00                         
  期末未分配利润                                   557,516,738.19                         382,684,426.84               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十五)营业收入
    业务分部情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明  细                                   本期数                                    上年同期数                      
  氨纶销售                                   707,408,357.75                            294,726,217.96                  
  废料销售                                   542,433.37                                357,294.02                      
  合计                                       707,950,791.12                            295,083,511.98                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、地区分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明  细                                   本期数                                    上年同期数                      
  境内销售                                   478,093,254.18                            269,458,304.74                  
  境外销售                                   229,857,536.94                            25,625,207.24                   
  合计                                       707,950,791.12                            295,083,511.98                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、本期前五名销售总额为156,449,074.81元,占全部主营业务收入的22.12%。
    4、变动幅度超过30%的原因说明:
    本期金额较上年同期增加139.92%,主要系本期氨纶销售量增加、销售单价上涨所致。
    
    (二十六)营业成本
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明  细                                本期数                                    上年同期数                         
  氨纶销售                                390,543,333.68                            256,088,694.34                     
  合  计                                390,543,333.68                            256,088,694.34                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明:
    本期发生额较上年同期发生额增加52.50%,主要由于本期氨纶销售量增加所致。
    
    (二十七)营业税金及附加
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            计缴标准及比例            本期数                          上年同期数                 
  城建税                          注                        2,475,960.92                    676,821.17                 
  教育费附加                      注                        1,484,151.73                    697,322.82                 
  地方教育费附加                  注                        989,434.49                      0.00                       
  合计                                                      4,949,547.14                    1,374,143.99               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:详见附注三。
    2、变动幅度超过30%的原因说明:
    本期发生额较上年同期发生额增加260.19%,主要由于本期销售收入增加导致相应的税费增加所致。
    
    (二十八)销售费用
    本期发生额较上年同期发生额增加71.20%,主要由于本期氨纶销售量增加,相应的运输、装卸费用增加所致。
    
    (二十九)管理费用
    本期发生额较上年同期发生额增加115.99%,主要由于:1)公司加大新产品研发力度,研发费用增加较大;2)销售业务量增加,相应的办公费用开支增加所致。
    
    (三十)财务费用
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       本期数                                     上年同期数                     
  利息支出                                   1,138,232.57                               7,080,574.97                   
  减:利息收入                               139,635.91                                 83,507.12                      
  贴现支出                                   2,080,340.37                               681,670.19                     
  减:贴息收入                               0.00                                       0.00                           
  汇兑损失(减:汇兑收益)                     651,038.29                                 -348,142.65                    
  其他(手续费)                               301,025.21                                 224,644.91                     
  合计                                       4,031,000.53                               7,555,240.30                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明:
    本期发生额较上年同期发生额减少46.65%,主要系公司用自有资金偿还了部分短期借款,减少了相应的利息支出。
    
    (三十一)资产减值损失
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       本期数                                     上年同期数                     
  坏帐准备                                   1,509,832.56                               553,533.56                     
  存货跌价准备                               0.00                                       -243,703.94                    
  合计                                       1,509,832.56                               309,829.62                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、变动幅度超过30%的原因说明:
    本期发生额较上年同期发生额增加387.31%,主要系本期应收账款余额增加而相应计提的坏账准备金增加所致。
    
    (三十二)营业外收入
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    本期数                                   上年同期数                          
  专项补助                                1,000,000.00                                                                 
  奖励收入                                315,000.00                               1,050,000.00                        
  合  计                                1,315,000.00                             1,050,000.00                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本年度奖励收入主要包括:1)根据浙江省财政厅、浙江省经济贸易委员会文件浙财企字[2007]11号“关于下达国家促进纺织行业转变外贸增长方式专项资金的通知”,公司于2007年6月14日收到补助款1,000,000.00元;2)根据瑞安市科技局和瑞安市财政局文件瑞科[2006]74号“关于下达瑞安市2006年第四批科技计划的通知”,公司于2007年3月13日收到奖励经费200,000.00元;3)根据瑞安市科技局和财政局文件瑞科[2005]53号“关于下达瑞安市2005年第三批科技计划的通知”,公司于2007年2月27日收到科技经费50,000.00元;4)根据瑞安市人民政府文件瑞政发[2007]38号“关于表彰2006年度荣获品牌荣誉企业的通报”,公司于2007年6月12日收到奖励款20,000.00元;5)根据温州市财政局和温州市质监局文件温财企一[2006]397号“关于下达2006年度质量工作专项资金的通知”, 公司于2007年5月20日收到专项资金45,000.00元。
    
    (三十三)营业外支出
    明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     本期数                                  上年同期数                          
  捐赠支出                                 1,000,000.00                            0.00                                
  赞助支出                                 30,000.00                               0.00                                
  其  他                                 20,000.00                               0.00                                
  合计                                     1,050,000.00                            0.00                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十四)所得税费用
    1、明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                               本期数                                  上年同期数                                
  当期应付所得税                     92,034,228.84                           5,252,783.56                              
  递延所得税费用                     -116,569.89                             880,386.14                                
  合计                               91,917,658.95                           6,133,169.70                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        本期数                                上年同期数                         
  应纳税所得额                                278,891,602.56                        15,917,525.97                      
  所得税率                                    33%                                   33%                                
  应付所得税                                  92,034,228.84                         5,252,783.56                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
变动幅度超过30%的原因说明:
    本期发生额较上年同期发生额增长1398.70%,主要系本期利润较上年同期增长所致。
    
    (三十五)政府补助
    政府补助的种类和金额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  本期数                                     本期数                                         上年同期数                 
  与收益相关的政府补助                       1,095,000.00                                   1,050,000.00               
  与收益相关的政府奖励                       220,000.00                                     0.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十六)收到的其他与经营活动有关的现金  


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                             本期数                              上年同期数                            
  总额                                       4,454,635.91                        1,383,507.12                          
  其中:财政补助资金                         1,095,000.00                        1,050,000.00                          
  政府奖励                                   220,000.00                                                                
  履约担保金                                 3,000,000.00                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十七)支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                   本期数                                上年同期数                    
  总额                                             14,444,147.35                         6,374,206.78                  
  其中:技术开发费                                                                                                     
  销售运输费                                       4,937,652.38                          2,321,356.05                  
  办公费                                           3,189,531.11                          2,124,874.73                  
  票据贴现                                         2,080,340.37                          681,670.19                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    五、关联方关系及其交易
    (一)关联方关系
    1、存在控制关系的关联方
    (1)存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称               注册地           主营业务            与本企业关系        经济性质或类型      法定代表人     
  尤小平                                                        实际控制人                                             
  华峰集团有限公司         瑞安市           聚氨酯系列产品      母公司              有限责任            尤金焕         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)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              
  华峰集团有限公司                208,000,000.00        0.00                   0.00                208,000,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)存在控制关系的关联方所持股份及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                 年初数                  本年增加                本年减少           年末数                   
                           金额            %      金额           %       金额     %        金额            %       
  华峰集团有限公司         45,900,000.00   32.324  13,770,000.00  0.00     0.00     0.00      59,670,000.00   32.324   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)关联方交易情况
    1、提供借款担保
    截止2007年6月30日,华峰集团有限公司为公司的借款提供担保明细如下:
    (1)华峰集团有限公司于2005年10月31日与中国银行瑞安市支行签订最高额为15,000万元的3084160号《最高额保证合同》,保证期限为2005年10月17日至2007年10月17日;以上保证合同为公司的1,000万元(借款期限从2007年3月26日至2007年9月23日)、200万美元(借款期限从2007年6月18日至2008年6月18日)流动资金借款提供担保。
    (2)华峰集团有限公司于2006年1月17日与中国工商银行瑞安市支行签订最高额为15,000万元的(2006)瑞安保字第0009号《贸易融资业务最高额保证合同》,保证期限为2006年1月17日至2008年1月17日;以上保证合同为公司的120万美元(借款期限从2007年6月6日至2008年6月4日)、150万美元(借款期限从2006年12月11日至2007年12月10日)、100万美元(借款期限从2007年6月25日至2008年6月20日)流动资金借款提供担保。
    截止2007年6月30日,尤小平为公司的借款提供连带保证明细如下:
    尤小平于2006年6月7日与中国银行瑞安市支行签订最高额为18,000万元的2006年个字3084160号《保证合同》,保证期限为2006年6月7日至2008年6月7日;以上保证合同为公司的1,000万元(借款期限从2007年3月26日至2007年9月23日)、200万美元(借款期限从2007年6月18日至2008年6月18日)流动资金借款提供担保。
    2、租赁办公用房
    公司于2002年11月14日与华峰集团有限公司签订《房屋租赁合同》, 根据协议,华峰集团有限公司将坐落于莘塍工业园区的办公用房二楼(695平方米)租赁给公司使用,租赁期从2002年1月1日至2010年12月31日,每年租金为12万。2007年1-6月公司应向华峰集团支付办公用房租赁费6万元。
    3、支付关键管理人员报酬
    2007年1-6月支付关键管理人员报酬为301,404.00元。
    
    六、或有事项
    公司无重大或有事项。
    
    七、承诺事项
    截止2007年6月30日,重大承诺事项如下:
    (一)公司期末有470,550.06元的其他货币资金作为信用证保证金。
    (二)公司于2006年6月22日与中国工商银行瑞安市支行签订(2006)瑞安抵字第0461号《最高额抵押合同》;根据该合同,公司以部分房屋建筑物作为抵押为公司不超过11,760万元的银行借款和票据提供担保;该部分固定资产截止2007年6月30日的原值为45,193,503.03元、净值为33,089,017.06元;截止2007年6月30日,在该最高额抵押合同项下,公司无任何银行借款。
    3、已签订合同尚未履行的金额为77,540,700.00元。
    
    八、债务重组事项
    公司无重大债务重组事项。
    
    九、资产负债表日后非调整事项
    公司无其他需要披露的资产负债表日后非调整事项。
    
    十、补充资料
    (一)非经常性损益
    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1号 — 非经常性损益》(2007年修订)的要求,公司非经常性损益情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目(损失-,收益+)                                            本期数             上年同期数            
  1、非流动资产处置损益                                                      0.00               0.00                  
  2、越权审批或无正式批准文件的税收返还、减免                                0.00               0.00                  
  3、计入当期损益的政府补助                                                  1,095,000.00       0.00                  
  4、计入当期损益的对非金融企业收取的资金占用费                              0.00               0.00                  
  5、合并成本小于合并时应享有被合并单位可辨认净资产公允价值产生的损益        0.00               0.00                  
  6、非货币性资产交换损益                                                    0.00               0.00                  
  7、委托投资损益                                                            0.00               0.00                  
  8、因不可抗力而计提的资产减值准备                                          0.00               0.00                  
  9、债务重组损益                                                            0.00               0.00                  
  10、企业重组费用                                                           0.00               0.00                  
  11、交易价格显失公允的交易产生超过公允价值部分的损益                       0.00               0.00                  
  12、同一控制下企业合并产生的子公司期初至合并日的当期净损益                 0.00               0.00                  
  13、与公司主营业务无关的预计负债产生的损益                                 0.00               0.00                  
  14、除上述各项之外的其他营业外收支净额                                     -830,000.00        1,050,000.00          
  15、中国证监会认定的符合定义的其他非经常性损益                             0.00               0.00                  
  小计                                                                       265,000.00         1,050,000.00          
  所得税影响金额                                                             -330,000.00        0.00                  
  扣除所得税影响后的非经常性损益净额                                         595,000.00         1,050,000.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)净资产收益率与每股收益
    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编报规则第9号 — 净资产收益率与每股收益的计算与披露》(2007年修订)的规定,公司计算的净资产收益率和每股收益如下:
        1、明细情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润                           净资产收益率                             每股收益                               
                                       全面摊薄           加权平均              基本每股收益         稀释每股收益      
  归属于公司普通股股东的净利润         19.23              20.99                 1.01                 1.01              
  扣除非经常性损益后归属于公司普通股   19.17              20.93                 1.00                 1.00              
  股东的净利润                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、计算过程
    上述数据采用以下计算公式计算而得:
    (1)全面摊薄净资产收益率
    全面摊薄净资产收益率=P÷E
    其中,P为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润;E为归属于公司普通股股东的期末净资产。“归属于公司普通股股东的净利润”不包括少数股东损益金额;“扣除非经常性损益后归属于公司普通股股东的净利润”以扣除少数股东损益后的合并净利润为基础,扣除母公司非经常性损益(考虑所得税影响)、各子公司非经常性损益(考虑所得税影响)中母公司普通股股东所占份额;“归属于公司普通股股东的期末净资产”不包括少数股东权益金额。
     (2)加权平均净资产收益率
    加权平均净资产收益率=P/(E0 + NP÷2 + Ei×Mi÷M0 - Ej×Mj÷M0±Ek×Mk÷M0)
    其中:P分别对应于归属于公司普通股股东的净利润、扣除非经常性损益后归属于公司普通股股东的净利润;NP为归属于公司普通股股东的净利润;E0为归属于公司普通股股东的期初净资产;Ei为报告期发行新股或债转股等新增的、归属于公司普通股股东的净资产;Ej为报告期回购或现金分红等减少的、归属于公司普通股股东的净资产;M0为报告期月份数;Mi为新增净资产下一月份起至报告期期末的月份数;Mj为减少净资产下一月份起至报告期期末的月份数;Ek为因其他交易或事项引起的净资产增减变动;Mk为发生其他净资产增减变动下一月份起至报告期期末的月份数。
    (3)基本每股收益
    基本每股收益=P÷S
    S= S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0-Sk
    其中:P为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份下一月份起至报告期期末的月份数;Mj为减少股份下一月份起至报告期期末的月份数。
    (公司存在稀释性潜在普通股的<发行可转换债券、股份期权、认股权证等稀释性潜在普通股>,应当分别调整归属于普通股股东的报告期净利润和发行在外普通股加权平均数,并据以计算稀释每股收益)
    (4)稀释每股收益
    稀释每股收益=[P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]/(S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0—Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数) 
    其中,P为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润。公司在计算稀释每股收益时,已考虑所有稀释性潜在普通股的影响,直至稀释每股收益达到最小。
    
    (三)资产减值准备明细表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       行次   期初          本期           本期减少数                             期末           
                                  余额          增加数         因资产价值回   其它原因转  合计        余额           
                                                                 升转回数       出数                                   
  ①                               ②            ③             ④             ⑤          ⑥=④+⑤    ⑦=②+③-⑥    
  一、坏帐准备合计           1      7,338,050.20  1,509,832.56   0.00            0.00       0.00      8,847,882.76   
  其中:应收帐款             2      7,184,560.14  1,504,583.39    0.00          0.00       0.00      8,689,143.53   
  其他应收款                 3      153,490.06     5,249.17      0.00          0.00       0.00      158,739.23     
  二、短期投资跌价准备合计   4       0.00         0.00          0.00          0.00       0.00       0.00         
  其中:股票投资             5       0.00         0.00          0.00          0.00       0.00       0.00         
  债券投资                   6       0.00         0.00          0.00          0.00       0.00       0.00         
  三、存货跌价准备合计       7       0.00         0.00          0.00          0.00       0.00       0.00         
  其中:库存商品             8       0.00         0.00          0.00          0.00       0.00       0.00         
  原材料                     9       0.00         0.00          0.00          0.00      0.00         0.00         
  四、长期投资减值准备合计   10      0.00         0.00          0.00          0.00      0.00         0.00         
  其中:长期股权投资         11      0.00         0.00          0.00          0.00      0.00         0.00         
  长期债权投资               12      0.00         0.00          0.00          0.00      0.00         0.00         
  五、固定资产减值准备合计   13      0.00         0.00          0.00          0.00      0.00         0.00         
  其中:房屋、建筑物         14      0.00         0.00          0.00          0.00      0.00         0.00         
  机器设备                   15      0.00         0.00          0.00          0.00      0.00         0.00         
  六、无形资产减值准备       16      0.00         0.00          0.00          0.00      0.00         0.00         
  其中:专利权               17      0.00         0.00          0.00          0.00      0.00         0.00         
  商标权                     18      0.00         0.00          0.00          0.00      0.00         0.00         
  七、在建工程减值准备       19      0.00         0.00          0.00          0.00      0.00         0.00         
  八、委托贷款减值准备       20      0.00         0.00          0.00          0.00      0.00         0.00         
  总计                       21     7,338,050.20  1,509,832.56    0.00          0.00      0.00        8,847,882.76   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (四)2006年1-6月净利润差异调节表
    根据《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》(证监会计字[2007]10号)规定,假定比较期初开始执行新会计准则第1号至第37号,以可比期初(即2006年1月1日)资产负债表为起点,对《企业会计准则第38号――首次执行企业会计准则》第五条至第十九条之外的不需要追溯调整的事项,模拟执行新会计准则的净利润与原准则下净利润列示如下:
    1、2006年1-6月净利润模拟调整情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                                金额                             
  2006年1-6月净利润(原会计准则)                                                    11,030,889.31                    
  加:追溯调整项目影响合计数                                                          -880,386.14                      
  其中:营业成本                                                                      0.00                             
  销售费用管理费用公允价值变动收益                                                    0.000.000.00                     
  投资收益所得税其他减:追溯调整项目影响少数股东损益                                  0.00-880,386.140.000.00          
  2006年1-6月净利润(新会计准则)                                                    10,150,503.17                    
  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                                                          -427,020.83                      
  其中:开发费用                                                                      0.00                             
  债务重组损益                                                                        0.00                             
  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              0.000.000.00-427,020.830.000.00  
  损益三、加:原中期财务报表列示的少数股东损益                                                                         
  2006年1-6月模拟净利润                                                              9,723,482.34                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、主要调整事项
    1)所得税费用:执行新准则采用资产负债表观的纳税影响法核算;
    2)职工福利费:2006年1-6月实际支付的应付职工薪酬——福利费637,344.52元调增管理费用;
    3)所得税费用:职工福利费调整对应的所得税费用调减210,323.69元。
    
    (五)利润表调整项目表
    (2006.1.1—6.30)                                   单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   调整前                                  调整后                                
  营业成本                               256,088,694.34                          256,088,694.34                        
  销售费用                               4,803,206.83                            4,803,206.83                          
  管理费用                               9,718,724.03                            9,718,724.03                          
  公允价值变动收益                       0.00                                    0.00                                  
  投资收益                               0.00                                    0.00                                  
  净利润                                 11,030,889.31                           10,150,503.17                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    十二、财务报告的批准报出:
    本财务报表业经公司董事会于2007年8月28日批准报出。
    
    第七节 备查文件
    一、载有法定代表人签名的半年度报告文本;
    二、载有公司负责人、主管会计工作的负责人、会计机构负责人(会计主管人员)签名并盖章的财务报告文本;
        三、报告期内在中国证监会指定报刊上公开披露过的所有文件的正本及公告的原稿。
       
    
    浙江华峰氨纶股份有限公司
    董事长:尤小平
    二OO七年八月二十九日
    
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