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青岛金王(002094)公告正文

青岛金王:2013年半年度报告

公告日期 2013-08-28
股票简称:青岛金王 股票代码:002094
                  青岛金王应用化学股份有限公司 2013 半年度报告全文青岛金王应用化学股份有限公司
       2013 半年度报告
        2013 年 08 月
                                      青岛金王应用化学股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人陈索斌、主管会计工作负责人朱东兴及会计机构负责人(会计主管人员)禹晶声明:保证本半年度报告中财务报告的真实、准确、完整。
    本半年度报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 1第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 8第五节 重要事项 .............................................................................................................................. 13第六节 股份变动及股东情况 .......................................................................................................... 16第七节 董事、监事、高级管理人员情况 ...................................................................................... 19第八节 财务报告 .............................................................................................................................. 20第九节 备查文件目录 ...................................................................................................................... 90
                                            青岛金王应用化学股份有限公司 2013 半年度报告全文
                                  释义
                 释义项   指                              释义内容
    《公司法》                指   《中华人民共和国公司法》
    《证券法》                指   《中华人民共和国证券法》
    中国证监会                指   中国证券监督管理委员会
    深交所、交易所            指   深圳证券交易所
    登记结算机构              指   中国登记结算有限责任公司深圳分公司
    公司、青岛金王            指   青岛金王应用化学股份有限公司
    金王集团                  指   青岛金王集团有限公司
    金王运输                  指   青岛金王国际运输有限公司
    香港金王                  指   香港金王投资有限公司
    金王国贸                  指   青岛金王国际贸易有限公司
    保税区金王                指   青岛保税区金王贸易有限公司
    香港景隆                  指   香港景隆实业有限公司
                                                                青岛金王应用化学股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 青岛金王                              股票代码               002094
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           青岛金王应用化学股份有限公司
    公司的中文简称(如有)   青岛金王
    公司的外文名称(如有)   Qingdao Kingking Applied Chemistry Co.,LTD
    公司的法定代表人         陈索斌二、联系人和联系方式
                                                  董事会秘书                           证券事务代表
    姓名                                 杜心强                                齐书彬
                                     青岛市香港中路 18 号福泰广场 B 座     青岛市香港中路 18 号福泰广场 B 座联系地址
                                     24-25 楼                              24-25 楼
    电话                                 0532-85779728                         0532-85779728
    传真                                 0532-85718686                         0532-85718686
    电子信箱                             stock@chinakingking.com               qsb@chinakingking.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                 青岛金王应用化学股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                               本报告期比上年同期增减
                                            本报告期                   上年同期
                                                                                                       (%)
    营业收入(元)                                  620,010,911.51               559,006,056.93                    10.91%
    归属于上市公司股东的净利润(元)                 18,308,822.47                20,650,817.14                    -11.34%归属于上市公司股东的扣除非经常性损
                                                 18,074,300.94                20,633,190.89                     -12.4%益的净利润(元)
    经营活动产生的现金流量净额(元)                -39,445,002.69               -42,039,339.52                     6.17%
    基本每股收益(元/股)                                    0.057                        0.064                    -10.94%
    稀释每股收益(元/股)                                    0.057                        0.064                    -10.94%
    加权平均净资产收益率(%)                                3.27%                        4.04%                     -0.77%
                                           本报告期末                  上年度末                本年末比上年末增减(%)
    总资产(元)                                  1,205,094,197.60              1,117,996,712.11                    7.79%
    归属于上市公司股东的净资产(元)                567,773,713.24               550,574,849.46                     3.12%二、非经常性损益项目及金额
                                                                                                               单位:元
                         项目                                        金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                       -48,627.76计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                            140,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                        184,974.27
    减:所得税影响额                                                             41,824.98
    合计                                                                        234,521.53                 --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                              青岛金王应用化学股份有限公司 2013 半年度报告全文
                                      第四节 董事会报告一、概述
    2013 年上半年,我国经济增速放缓,全球经济复苏仍存在较大不确定性。受欧盟徘徊在衰退边缘及人民币持续升值等不利因素影响,公司外销业务有所下滑。报告期内,公司实现营业总收入 62001.09 万元,较上年同期增长 10.91%;利润总额 2293.02 万元,较上年同期下降 5.28%;净利润 1827.16 万元,较上年同期下降 11.52%。二、主营业务分析概述
       报告期内实现营业收入 62001.09 万元同比增长 10.91%;营业成本 53794.60,同比增长 13.73%。
    报告期内产生销售费用 1799.10 万元,同比降低 1.91%;管理费用 2332.83 万元,同比降低 11.61%;财务费用 1428.47 万元,同比增长 26.52%;所得税费用 465.86 万元,同比增长 30.9%,主要原因为报告期内子公司实现利润总额比去年同期增加所致。主要财务数据同比变动情况
                                                                                                          单位:元
                                本报告期           上年同期          同比增减(%)             变动原因
    营业收入                        620,010,911.51     559,006,056.93         10.91%
    营业成本                        537,945,986.74     472,987,171.86         13.73%
    销售费用                         17,991,048.85      18,340,620.72          -1.91%
    管理费用                         23,328,335.47      26,393,797.05         -11.61%
    财务费用                         14,284,741.87      11,290,599.79         26.52%
                                                                                    本报告期子公司实现利润总额比去
    所得税费用                        4,658,582.76       3,558,846.51          30.9%
                                                                                    年同期增加所致
    经营活动产生的现金流量净额       -39,445,002.69     -42,039,339.52         6.17%
                                                                                    本报告期内取得投资收益较上年同
    投资活动产生的现金流量净额        -3,619,897.02      -2,256,635.74        -60.41%
                                                                                    期大幅减少所致
                                                                                    本报告期偿还银行借款较上年同期
    筹资活动产生的现金流量净额      106,000,891.08      39,489,023.98        168.43%
                                                                                    大幅减少所致
                                                                                    本报告期筹资活动现金流量净额增
    现金及现金等价物净增加额         61,362,282.49       -5,664,416.95      1,183.29%
                                                                                    加所致公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    外销市场方面,充分利用公司在新材料蜡烛行业内产品和品牌的竞争优势,调整产品结构,挖掘新老客户潜力,在保持目前客户的基础上,继续开发支柱性的大客户,以进一步巩固和扩大全球营销网络,增加公司外销的市场份额;其次,利用公司的技术、生产工艺和设计领先优势,进一步推动蜡烛生产中的新工艺和新材料应用,并加大对新材料蜡烛的研发投入,利用产业升级提升生产效率,通过产品创新和自有品牌建设实现稳定的收入增长;最后,利用公司越南海外生产基地在政策和成本上的优势,进一步提高在全球同行业中的核心竞争力,并增强盈利能力。
    内销市场方面,一方面,依托公司在工艺香薰蜡烛等相关香薰产品配方、检测等核心技术方面的优势,与国内外知名化妆品企业合作,构建以工艺香薰蜡烛、精油等时尚香薰产品为核心卖点,并囊括相关化妆品的直接面对国内消费者的终端销售网络,推动国内终端零售市场的持续增长。另一方面,在控制业务风险前提下,继续利用公司在石蜡等原材料采购方面强大的议价能力、与供应商良好的合作关系、规模化采购的优势等有利因素,稳步发展公司的油品贸易业务。三、主营业务构成情况
                                                                                                            单位:元
                                                                       营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                       同期增减(%) 同期增减(%)     期增减(%)分行业
    制造业              224,505,285.80   171,367,633.27           24%             -13.21%        -12.96%         -0.23%
    贸易行业            395,505,625.71   366,578,353.47               7%            31.7%         32.77%         -0.75%分产品新材料蜡烛及工
                    224,505,285.80   171,367,633.27           24%             -13.21%        -12.96%         -0.23%艺品等
    油品贸易等          395,505,625.71   366,578,353.47               7%            31.7%         32.77%         -0.75%分地区
    境外                213,365,177.83   164,896,492.77           23%             -13.58%        -13.49%         -0.09%
    境内                406,645,733.68   373,049,493.97               8%           30.29%         32.11%         -1.26%四、核心竞争力分析
      (一)突出的行业龙头地位
    公司所从事的新材料蜡烛及相关工艺制品行业属于日用消费品行业。该行业中多数企业规模较小,主要依靠传统工艺和材料,生产加工最基本用途的普通蜡烛及其相关制品,产品同质化严重,品牌效应不明显,销售手段单一,处于较为初级的竞争状态。公司多年来通过自主创新、研发设计、提升品牌效应、打造国际化产业布局等手段,逐步形成了品牌和产品差异化的优势,在产品细分市场上处于绝对优势地位,已发展成为亚洲第一,全球排名前列的具有国际竞争力的新材料蜡烛制品及相关制品生产商,行业龙头地位突出。
    (二)产品创新和品牌优势
                                                                       青岛金王应用化学股份有限公司 2013 半年度报告全文
    公司作为我国从事新材料蜡烛制品生产和销售的龙头企业,熟知欧美主流消费者的需求,拥有明显的品牌优势。与中国工艺蜡烛产品出口普遍采用 OEM 的方式不同,多年以来,本公司制造的新材料蜡烛产品在海外销售大部分使用自有品牌,并已经获得了海外众多客户的认同,成为唯一在欧美市场上具有一定品牌知名度的国内蜡烛制造商。公司拥有的Kingking商标已先后在包括美国在内的全球 20 多个国家进行了注册,海外知识产权不断得到有效保护,进一步奠定了公司品牌在行业内的领先地位。
      (三)技术、生产工艺和设计领先优势
    公司在多年生产研发和设计过程中,不断进行技术开发和积累,在新材料、外观设计和加工工艺等方面形成了大量的专利与非专利技术。公司还作为执笔单位起草了―普通蜡烛‖、―工艺蜡系列产品‖和―灌装蜡系列产品‖三项行业标准及―新型聚合物基质复合体烛光产品‖一项国家标准。公司主要产品——新型聚合物基质复合体烛光材料系列蜡制品,无论技术创新程度还是产品品质均处于国际先进水平,连续多年被认定为高新技术产品。
      公司技术研发中心是全国同行业首家省级企业技术中心,2013年上半年申请发明专利7项。公司具备强大的研发设计能力,在已形成国内实力最强的专业设计人才队伍的同时,定期的聘请国外行业内资深设计师对公司产品的设计进行指导和参与,从而一方面在产品款式设计上形成自己的体系和特色,另一方面在更新速度和创新能力上也达到国际先进水平。
      (四)国内外营销网络优势公司新材料蜡烛及工艺品的销售主要是欧美市场,而且客户都是具有广泛知名度和市场影响力大型跨国企业,资金实力雄厚,具有较高的信用度,与公司结成了长期稳定的战略发展伙伴关系。公司油品贸易销售客户也都是经过多年业务合作后筛选的常年业务合作伙伴,均与公司建立了长期良好的合作关系,并在业内拥有一定知名度,与公司的业务从未出现过违约情况,具有较高的信用度。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                       对外投资情况
           报告期投资额(元)                      上年同期投资额(元)                        变动幅度(%)
                          54,400,000.00                               52,000,000.00                                   4.62%
                                                      被投资公司情况
               公司名称                                  主要业务                     上市公司占被投资公司权益比例(%)
    青岛银行股份有限公司                      存贷款                                                                      0.78%
    广州植萃集化妆品有限公司                  化妆品生产、销售                                                              40%(2)持有金融企业股权情况
                       最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                  股份来源
                      成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                  科目青岛银行
                      52,000,000                                                 52,000,000             长期股权
    股份有限 商业银行                  20,000,000      0.78% 20,000,000      0.78%                   0.00              增资扩股
                             .00                                                        .00             投资公司
                                                                        青岛金王应用化学股份有限公司 2013 半年度报告全文
                      52,000,000                                                      52,000,000
    合计                                 20,000,000      --    20,000,000       --                           0.00      --          --
                               .00                                                               .002、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                              单位:元
                                        主要产品或
    公司名称    公司类型    所处行业                     注册资本     总资产          净资产         营业收入    营业利润       净利润
                                             服务
    青岛金王国                              货物及技术
                                                                 289,849,018 68,487,068. 349,043,568 9,213,077.8 6,024,912.1
    际贸易有限 子公司       贸易            的进出口贸 6320 万元
                                                                         .66                03          .86             6             8
    公司                                    易青岛保税区
                                        国际贸易转               47,709,539. 19,256,039. 57,077,852.
    金王贸易有 子公司       贸易                         3000 万元                                                747,478.06 560,608.54
                                        口贸易                              59              07           94限公司
                                        新型工艺蜡
                                        烛及其他工
    宝旌国际有                                           1860 万美   107,173,595 95,083,823. 47,450,776. 12,613,565. 11,822,305.
             子公司     制造            艺品的研
    限公司                                               元                  .03                79           91             62           44
                                        发、生产和
                                        销售
    香港景隆实                              产品销售、               20,627,734. 20,609,313.
             子公司     贸易                         1 万港元                                          0.00 -135,452.29 -135,452.29
    业有限公司                              贸易代理                            96              49青岛五月花
                                                                 4,889,906.4 4,889,906.0
    品牌管理有 子公司       管理            品牌管理     500 万元                                          0.00 -92,981.16 -92,981.16
                                                                            4               9限公司六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                                    -15%         至                                 15%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                                 3,862.32        至                           5,225.5动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                             4,543.91元)
                                                    由于人民币持续升值,预计公司外销产品毛利将有一定幅度下降,因此,业绩变动的原因说明
                                                    公司净利润预计比上年同期增减变动幅度为-15%——15%。
                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明无八、董事会对上年度“非标准审计报告”相关情况的说明无九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况□ 适用 √ 不适用公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。十、报告期内接待调研、沟通、采访等活动登记表
                                                                                     谈论的主要内容及提供的
    接待时间          接待地点       接待方式       接待对象类型       接待对象
                                                                                              资料
    2013 年 01 月 15 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 02 月 28 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 03 月 01 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 03 月 13 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 05 月 21 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 05 月 31 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
    2013 年 06 月 19 日 公司证券部    实地调研        个人              个人投资者      公司经营情况
    2013 年 06 月 28 日 公司证券部    电话沟通        个人              个人投资者      公司经营情况
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文
                                             第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》和中国证监会有关法律法规等相关要求,不断完善公司治理结构,建立健全内部管理和控制制度,不断加强信息披露工作,积极开展投资者关系管理工作,进一步规范公司运作,提高公司治理水平。截至报告期末,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、重大合同及其履行情况1、担保情况
                                                                                                                  单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                  是否为关
                     担保额度               实际发生日期
                                                                                                      是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署     实际担保金额    担保类型         担保期
                                                                                                           完毕    (是或
                     披露日期                    日)
                                                                                                                       否)
                                               公司对子公司的担保情况
                                                                                                                  是否为关
                    担保额度                实际发生日期
                                                                                                      是否履行 联方担保
    担保对象名称     相关公告    担保额度     (协议签署     实际担保金额    担保类型         担保期
                                                                                                           完毕    (是或
                    披露日期                     日)
                                                                                                                       否)
                                                                                        2011-09-23
    青岛金王国际贸易 2011 年 08                 2011 年 09 月                  连带责任保
                                    5,000                          3,000                至            否          否
    有限公司            月 27 日                23 日                          证
                                                                                        2013-09-23
                                                                                        2013-04-19
    青岛金王国际贸易 2013 年 03                 2013 年 02 月                  连带责任保
                                    5,000                          5,000                至            否          否
    有限公司            月 27 日                18 日                          证
                                                                                        2014-02-18
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文
                                                                                        2013-05-30
    青岛金王国际贸易 2013 年 03                2013 年 05 月                   连带责任保
                                   5,000                           5,000                至           否   否
    有限公司            月 27 日               30 日                           证
                                                                                        2014-05-29
                                                                                        2012-11-13
    青岛保税区金王贸 2012 年 10                2012 年 09 月                   连带责任保
                                   9,000                           8,100                至           否   否
    易有限公司          月 26 日               11 日                           证
                                                                                        2013-09-11
    报告期内审批对子公司担保额                                  报告期内对子公司担保实际
                                                   15,000                                                      10,000
    度合计(B1)                                                发生额合计(B2)
    报告期末已审批的对子公司担                                  报告期末对子公司实际担保
                                                   29,000                                                      21,100
    保额度合计(B3)                                            余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                    报告期内担保实际发生额合
                                                   15,000                                                      10,000
    (A1+B1)                                                   计(A2+B2)
    报告期末已审批的担保额度合                                  报告期末实际担保余额合计
                                                   29,000                                                      21,100
    计(A3+B3)                                                 (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                             37.16%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                    0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                9,000务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                              0
    上述三项担保金额合计(C+D+E)                                                                                   9,000
    未到期担保可能承担连带清偿责任说明(如有)                  无
    违反规定程序对外提供担保的说明(如有)                      无采用复合方式担保的具体情况说明五、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否六、处罚及整改情况□ 适用 √ 不适用七、其他重大事项的说明
    1、青岛金王应用化学股份有限公司 2012 年公司债券发行概况:
    ⑴债券发行总额:本期债券的发行总额为 2 亿元。
    ⑵债券发行批准机关及文号:本期债券已经中国证监会证监许可[2012]1613 号文核准公开发行。
    ⑶债券发行方式及发行对象
    本期债券面向机构投资者发行;发行完成后,该债券可在深圳证券交易所综合协议交易平台挂牌上市,不在深圳交易所之外的其他交易场所上市。
    ⑷债券发行的主承销商及承销团成员:本期债券的主承销商为东莞证券股份有限公司。
    ⑸债券面额:本期债券面值为 100 元,按面值评价发行。
    ⑹债券存续期限:本次发行的公司债券期限为 5 年,第 3 年末附发行人上调票面利率选择权及投资者
                                                      青岛金王应用化学股份有限公司 2013 半年度报告全文回售选择权。
    ⑺债券年利率、计息方式和还本付息方式
    本期债券票面利率为 7.5%,在债券存续期限的前 3 年内固定不变。如发行人行使上调票面利率选择权,未被回售部分债券在存续期限后 2 年票面利率为债券存续期限前 3 年票面利率加上调基点,在债券存续期限后 2 年固定不变。如发行人未行使上调票面利率选择权,则未被回售部分债券在存续期限后 2 年票面利率仍维持原有票面利率不变。本期债券采取单利按年计息,不计复利。
    本期债券的起息日为发行首日,即 2012 年 12 月 19 日。本期债券按年付息、到期一次还本。利息每年支付一次,最后一期利息随本金一起支付。本期债券付息日为 2013 年至 2017 年的 12 月 19 日。如遇法定节假日或休息日,则顺延至其后的第一个工作日,顺延期间兑付款项不另计利息。
    本期债券的到期日为 2017 年 12 月 19 日,到期支付本金及最后一期利息。如遇法定节假日或休息日,则顺延至其后的第 1 个工作日,顺延期间兑付款项不另计利息。若投资者行使回售选择权,则回售部分债券的兑付日为 2015 年 12 月 19 日如遇法定节假日或休息日,则顺延至其后的第 1 个工作日,顺延期间兑付款项不另计利息。
    本期债券的付息和本金兑付工作按照登记公司和深交所有关规定办理。
    ⑻债券信用等级:经鹏元资信出具的《债券信用评级报告》,发行人的主体信用等级为 AA-,本期公司债券信用登记为 AA-。在本期公司债券的续存期内,资信评级机构每年将对公司主体信用和本期公司债券进行一次跟踪评级。
    公司债券发行工作已于 2012 年 12 月 21 日结束,本期债券扣除发行费用之后的净募集资金已于 2012年 12 月 21 日汇入发行人指定的银行账户。
    2、2013 年 2 月 4 日,青岛金王应用化学股份有限公司 2012 年度公司债(证券简称:12 金王债;证券代码 112141)在深圳证券交易所上市。具体内容详见 2013-003《青岛金王应用化学股份有限公司 2012公司债券上市公告书》。
    截止 2013 年 6 月 30 日,青岛金王应用化学股份有限公司 2012 年公司债券(证券简称:12 金王债;
    证券代码:112141)持有人情况如下:                                                        (单位:元)
    序
                                      名称                                            数量
    号
    1   西部证券股份有限公司                                                        30,000,000.00
    2   华宝信托有限责任公司-单一类资金信托 R2007ZX104                             20,000,000.00
    3   第一创业-工行-创金季享收益 2 期集合资产管理计划                           20,000,000.00
    4   财通证券-工行-财运连连-季季红集合资产管理计划                            20,000,000.00
    5   国泰基金公司-浦发-国泰嘉祥债券分级 1 号资产管理计划                       20,000,000.00
    6   中海信托股份有限公司-中海信托-西南盈佳 1 号集合资金信托                   20,000,000.00
    7   齐鲁证券-中信-金泰山灵活配置集合资产管理计划                                10,000,000.00
    8   交通银行-富安达策略精选灵活配置混合型证券投资基金                          10,000,000.00
    9   交通银行-富安达增强收益债券型证券投资基金                                  10,000,000.00
    10   东兴证券-工行-东兴 5 号稳健收益集合资产管理计划                           10,000,000.00
    11   天风证券-招行-天风证券天泽 3 号集合资产管理计划                           10,000,000.00
    12   东莞证券-中行-旗峰避险增值集合资产管理计划                                 7,000,000.00
    13   齐鲁证券-交行-齐鲁锦泉集合资产管理计划                                     5,000,000.00
    14   齐鲁证券-建行-齐鲁锦泉 2 号集合资产管理计划                                5,000,000.00
    15   东莞证券-工行-旗峰 2 号积极配置集合资产管理计划                            3,000,000.00
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文
                                 第六节 股份变动及股东情况一、股份变动情况
                          本次变动前                    本次变动增减(+,-)                 本次变动后
                                                               公积金转
                         数量        比例(%) 发行新股   送股               其他     小计      数量        比例(%)
                                                                  股
                       321,916,6                                                            321,916,6
    二、无限售条件股份                      100%                                                                 100%
                                20                                                                   20
                       321,916,6                                                            321,916,6
    1、人民币普通股                         100%                                                                 100%
                                20                                                                   20
                       321,916,6                                                            321,916,6
    三、股份总数                            100%                                                                 100%
                                20                                                                   20股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文二、公司股东数量及持股情况
                                                                                                              单位:股
    报告期末股东总数                                                                                                 18,014
                                              持股 5%以上的股东持股情况
                                                                          持有有限售 持有无限售      质押或冻结情况
                                    持股比    报告期末持 报告期内增
       股东名称         股东性质                                          条件的股份 条件的股份
                                    例(%)     股数量       减变动情况                            股份状态     数量
                                                                            数量        数量青岛金王国际运输
                   境内非国有法人    27.03%     86,999,013                            86,999,013     质押     86,985,000有限公司香港金王投资有限
                   境外法人          13.04%     41,985,603                            41,985,603公司青岛市科技风险投
                   国有法人           2.95%      9,487,600                             9,487,600资有限公司
    宋戈               境内自然人         1.42%      4,558,650 +362000                     4,558,650
    董力               境内自然人         1.14%      3,673,600 +3673600                    3,673,600北京君盈国际投资
                   境内非国有法人     1.14%      3,669,989 +281500                     3,669,989有限责任公司中国科学院长春应
                   国有法人           0.88%      2,829,300                             2,829,300用化学科技总公司
    靳君               境内自然人         0.84%      2,688,631 +952000                     2,688,631
    李明辉             境内自然人         0.61%      1,950,000 +1950000                    1,950,000
    王海东             境内自然人         0.53%      1,710,492 +1710492                    1,710,492
                                    公司实际控制人陈索斌控制香港金王投资有限公司 40%的股权,通过青岛金王集团有上述股东关联关系或一致行动的说明
                                    限公司控制青岛金王国际运输有限公司 76.30%的股权。
                                          前 10 名无限售条件股东持股情况
                                                                                                   股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                        股份种类              数量
    青岛金王国际运输有限公司                                                   86,999,013 人民币普通股            86,999,013
    香港金王投资有限公司                                                       41,985,603 人民币普通股            41,985,603
    青岛市科技风险投资有限公司                                                  9,487,600 人民币普通股             9,487,600
    宋戈                                                                        4,558,650 人民币普通股             4,558,650
    董力                                                                        3,673,600 人民币普通股             3,673,600
    北京君盈国际投资有限责任公司                                                3,669,989 人民币普通股             3,669,989中国科学院长春应用化学科技总公
                                                                            2,829,300 人民币普通股             2,829,300司
    靳君                                                                        2,688,631 人民币普通股             2,688,631
                                                                 青岛金王应用化学股份有限公司 2013 半年度报告全文
    李明辉                                                                    1,950,000 人民币普通股          1,950,000
    王海东                                                                    1,710,492 人民币普通股          1,710,492前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和前 公司实际控制人陈索斌控制香港金王投资有限公司 40%的股权,通过青岛金王集团有限
    10 名股东之间关联关系或一致行      公司控制青岛金王国际运输有限公司 76.30%的股权。动的说明
                                   股东靳君通过中航证券有限公司客户信用交易担保证券账户持有公司 2688631 股;股东
    参与融资融券业务股东情况说明       董力通过国泰君安证券股份有限公司约定购回专用账户持有公司 2423600 股,持股比例
    (如有)(参见注 4)               0.75%,通过普通证券账户持有公司 1250000 股,持股比例 0.39%,合计持有 3673600 股,
                                   持股比例 1.14%。公司股东在报告期内是否进行约定购回交易√ 是 □ 否报告期内股东董力通过国泰君安证券股份有限公司约定购回专用账户持有公司2423600股,持股比例0.75%,通过普通证券账户持有公司1250000股,持股比例0.39%,合计持有3673600股,持股比例1.14%。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文
                       第七节 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□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员变动情况
       姓名                担任的职务             类型                 日期                     原因
    黄宝安          董事、董事会秘书、副总经理 任期满离任         2013 年 04 月 19 日    任期届满
    杨伟程          独立董事                   任期满离任         2013 年 04 月 19 日    任期届满
    王竹泉          监事                       任期满离任         2013 年 04 月 19 日    任期届满
    杜心强          董事、董事会秘书、副总经理 任免               2013 年 04 月 19 日    公司董事会换届聘任
    杨伟程          监事                       任免               2013 年 04 月 19 日    公司监事会换届聘任
    孙健            独立董事                   任免               2013 年 04 月 19 日    公司董事会换届聘任
                                                           青岛金王应用化学股份有限公司 2013 半年度报告全文
                                         第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:青岛金王应用化学股份有限公司
                                                                                                    单位:元
                  项目                       期末余额                              期初余额流动资产:
    货币资金                                           355,671,886.35                        294,309,603.86
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                            97,101,269.91                        235,210,045.84
    预付款项                                            91,780,953.68                         42,528,700.08
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                          10,017,094.75                          6,567,581.25
    买入返售金融资产
    存货                                               395,251,632.48                        282,338,914.48
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                            949,822,837.17                        860,954,845.51非流动资产:
                              青岛金王应用化学股份有限公司 2013 半年度报告全文
    发放委托贷款及垫款
    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           54,400,000.00                         53,200,000.00
    投资性房地产
    固定资产              137,563,362.48                        141,432,143.94
    在建工程               51,003,160.00                         48,003,160.00
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产               10,849,968.23                         10,951,665.43
    开发支出
    商誉
    长期待摊费用              234,498.15                          2,019,138.44
    递延所得税资产          1,220,371.57                          1,435,758.79
    其他非流动资产
    非流动资产合计            255,271,360.43                        257,041,866.60
    资产总计                 1,205,094,197.60                     1,117,996,712.11流动负债:
    短期借款              139,852,330.88                         35,118,526.47
    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               54,470,000.00                         70,810,000.00
    应付账款              126,736,419.30                        159,012,669.10
    预收款项               10,334,649.48                         10,936,487.80
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            2,658,721.63                          2,802,739.11
    应交税费                -8,330,624.06                       -15,347,404.39
    应付利息                8,351,307.01                           625,158.95
                                                        青岛金王应用化学股份有限公司 2013 半年度报告全文
    应付股利
    其他应付款                                       3,969,388.92                          4,449,160.85
    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                         100,000,000.00
    其他流动负债
    流动负债合计                                        438,042,193.16                        268,407,337.89非流动负债:
    长期借款                                                                             100,000,000.00
    应付债券                                       197,322,328.76                        197,021,369.86
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
    非流动负债合计                                      197,322,328.76                        297,021,369.86
    负债合计                                            635,364,521.92                        565,428,707.75所有者权益(或股东权益):
    实收资本(或股本)                             321,916,620.00                        321,916,620.00
    资本公积                                        15,827,099.05                         15,827,099.05
    减:库存股
    专项储备
    盈余公积                                        41,343,467.56                         41,343,467.56
    一般风险准备
    未分配利润                                     221,773,931.46                        203,465,108.99
    外币报表折算差额                                -33,087,404.83                       -31,977,446.14
    归属于母公司所有者权益合计                          567,773,713.24                        550,574,849.46
    少数股东权益                                     1,955,962.44                          1,993,154.90
    所有者权益(或股东权益)合计                        569,729,675.68                        552,568,004.36负债和所有者权益(或股东权益)总
                                                   1,205,094,197.60                     1,117,996,712.11计
    法定代表人:陈索斌                 主管会计工作负责人:朱东兴                     会计机构负责人:禹晶
                                                       青岛金王应用化学股份有限公司 2013 半年度报告全文2、母公司资产负债表编制单位:青岛金王应用化学股份有限公司
                                                                                                单位:元
                 项目                    期末余额                              期初余额流动资产:
    货币资金                                        284,359,318.62                        218,637,049.86
    交易性金融资产
    应收票据
    应收账款                                         86,689,348.42                        136,709,849.13
    预付款项                                         21,008,103.47                         26,253,277.19
    应收利息
    应收股利
    其他应收款                                      203,906,690.92                        129,776,992.52
    存货                                            150,357,494.87                        118,379,553.86
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                        746,320,956.30                        629,756,722.56非流动资产:
    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                                    279,984,850.68                        266,193,270.68
    投资性房地产
    固定资产                                        103,169,844.19                        106,337,644.79
    在建工程                                         51,003,160.00                         48,003,160.00
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                          7,882,870.77                          8,218,910.89
    开发支出
    商誉
    长期待摊费用                                       234,498.15                            243,245.16
    递延所得税资产                                     555,985.22                             770,116.23
                                  青岛金王应用化学股份有限公司 2013 半年度报告全文
    其他非流动资产
    非流动资产合计                442,831,209.01                        429,766,347.75
    资产总计                     1,189,152,165.31                     1,059,523,070.31流动负债:
    短期借款                  134,958,245.97                         35,118,526.47
    交易性金融负债
    应付票据                   54,470,000.00                         70,810,000.00
    应付账款                   91,538,696.78                         77,305,801.63
    预收款项                     8,215,311.50                         6,524,616.93
    应付职工薪酬                2,049,933.58                          2,152,953.12
    应交税费                    -3,563,589.05                        -5,631,044.64
    应付利息                    8,351,307.01                           625,158.95
    应付股利
    其他应付款                  1,190,415.26                          2,991,926.02
    一年内到期的非流动负债    100,000,000.00
    其他流动负债
    流动负债合计                  397,210,321.05                        189,897,938.48非流动负债:
    长期借款                                                        100,000,000.00
    应付债券                  197,322,328.76                        197,021,369.86
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
    非流动负债合计                197,322,328.76                        297,021,369.86
    负债合计                      594,532,649.81                        486,919,308.34所有者权益(或股东权益):
    实收资本(或股本)        321,916,620.00                        321,916,620.00
    资本公积                   15,827,099.05                         15,827,099.05
    减:库存股
    专项储备
    盈余公积                   41,343,467.56                         41,343,467.56
    一般风险准备
                                                                 青岛金王应用化学股份有限公司 2013 半年度报告全文
    未分配利润                                              215,532,328.89                          193,516,575.36
    外币报表折算差额
    所有者权益(或股东权益)合计                                 594,619,515.50                          572,603,761.97负债和所有者权益(或股东权益)总
                                                            1,189,152,165.31                        1,059,523,070.31计
    法定代表人:陈索斌                       主管会计工作负责人:朱东兴                        会计机构负责人:禹晶3、合并利润表编制单位:青岛金王应用化学股份有限公司
                                                                                                            单位:元
                  项目                           本期金额                                上期金额
    一、营业总收入                                               620,010,911.51                          559,006,056.93
    其中:营业收入                                          620,010,911.51                          559,006,056.93
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               597,357,045.25                          535,223,182.73
    其中:营业成本                                          537,945,986.74                          472,987,171.86
           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                                      2,755,991.50                            5,238,781.61
           销售费用                                           17,991,048.85                           18,340,620.72
           管理费用                                           23,328,335.47                           26,393,797.05
           财务费用                                           14,284,741.87                           11,290,599.79
           资产减值损失                                        1,050,940.82                              972,211.70
    加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号
                                                                                                         409,691.15填列)
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文
            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―-‖号填列)                           22,653,866.26                         24,192,565.35
       加:营业外收入                                          354,062.25                            126,161.15
       减:营业外支出                                            77,715.74                           109,062.85
            其中:非流动资产处置损
                                                                 48,627.76失四、利润总额(亏损总额以―-‖号填
                                                             22,930,212.77                         24,209,663.65列)
       减:所得税费用                                         4,658,582.76                          3,558,846.51
    五、净利润(净亏损以―-‖号填列)                           18,271,630.01                         20,650,817.14
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                            18,308,822.47                         20,650,817.14
       少数股东损益                                             -37,192.46
    六、每股收益:                                      --                                    --
       (一)基本每股收益                                           0.057                                 0.064
       (二)稀释每股收益                                           0.057                                 0.064
    七、其他综合收益                                             -1,109,958.69                          1,575,810.22
    八、综合收益总额                                             17,161,671.32                         22,226,627.36
       归属于母公司所有者的综合收益
                                                             17,198,863.78                         22,226,627.36总额
       归属于少数股东的综合收益总额                             -37,192.46
    法定代表人:陈索斌                       主管会计工作负责人:朱东兴                      会计机构负责人:禹晶4、母公司利润表编制单位:青岛金王应用化学股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                191,427,644.51                        343,730,787.93
       减:营业成本                                         154,160,032.82                        284,996,438.60
           营业税金及附加                                     2,091,249.61                          5,223,175.74
           销售费用                                           8,425,923.53                          7,915,640.98
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文
           管理费用                                          18,344,880.70                         20,694,350.92
           财务费用                                           9,758,567.89                          6,194,834.53
           资产减值损失                                      -1,427,540.07                           664,878.98
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填
                                                             21,878,366.97                          7,406,481.60列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以―-‖号填列)                           21,952,897.00                         25,447,949.78
       加:营业外收入                                          345,203.98                            120,376.17
       减:营业外支出                                            68,216.44                             27,107.60
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                             22,229,884.54                         25,541,218.35列)
       减:所得税费用                                          214,131.01                           2,727,447.46
    四、净利润(净亏损以―-‖号填列)                           22,015,753.53                         22,813,770.89
    五、每股收益:                                      --                                    --
       (一)基本每股收益                                           0.068                                 0.071
       (二)稀释每股收益                                           0.068                                 0.071六、其他综合收益
    七、综合收益总额                                             22,015,753.53                         22,813,770.89
    法定代表人:陈索斌                       主管会计工作负责人:朱东兴                      会计机构负责人:禹晶5、合并现金流量表编制单位:青岛金王应用化学股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         906,188,154.17                        541,982,230.49
       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
                                       青岛金王应用化学股份有限公司 2013 半年度报告全文
    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                  16,939,861.77                        18,000,605.40
    收到其他与经营活动有关的现金      430,544.75                          2,305,624.08
    经营活动现金流入小计                923,558,560.69                       562,288,459.97
    购买商品、接受劳务支付的现金   896,311,021.50                       535,706,548.74
    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
                                     24,046,743.66                        20,725,518.44金
    支付的各项税费                  13,340,575.68                        12,394,758.08
    支付其他与经营活动有关的现金    29,305,222.54                        35,500,974.23
    经营活动现金流出小计                963,003,563.38                       604,327,799.49
    经营活动产生的现金流量净额          -39,445,002.69                       -42,039,339.52二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                                              3,400,000.00
    处置固定资产、无形资产和其他
                                       129,050.00                             60,000.00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     1,054,161.53                          582,898.24
    投资活动现金流入小计                  1,183,211.53                         4,042,898.24
    购建固定资产、无形资产和其他
                                      3,603,108.55                         5,465,082.77长期资产支付的现金
    投资支付的现金                   1,200,000.00
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文
       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                                                                  834,451.21
    投资活动现金流出小计                                          4,803,108.55                          6,299,533.98
    投资活动产生的现金流量净额                                   -3,619,897.02                         -2,256,635.74三、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                                   114,493,581.97                        201,769,396.38
       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                                        114,493,581.97                        201,769,396.38
       偿还债务支付的现金                                     5,060,483.07                        152,924,365.73
       分配股利、利润或偿付利息支付
                                                              3,432,207.82                          9,356,006.67的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                          8,492,690.89                        162,280,372.40
    筹资活动产生的现金流量净额                                  106,000,891.08                         39,489,023.98四、汇率变动对现金及现金等价物的
                                                             -1,573,708.88                           -857,465.67影响
    五、现金及现金等价物净增加额                                 61,362,282.49                         -5,664,416.95
       加:期初现金及现金等价物余额                         294,309,603.86                        185,925,864.16
    六、期末现金及现金等价物余额                                355,671,886.35                        180,261,447.21
    法定代表人:陈索斌                       主管会计工作负责人:朱东兴                      会计机构负责人:禹晶6、母公司现金流量表编制单位:青岛金王应用化学股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         238,383,517.78                        326,597,861.76
                                       青岛金王应用化学股份有限公司 2013 半年度报告全文
    收到的税费返还                  16,101,925.73                        18,460,344.40
    收到其他与经营活动有关的现金      140,000.00                             10,800.00
    经营活动现金流入小计                254,625,443.51                       345,069,006.16
    购买商品、接受劳务支付的现金   187,985,190.84                       263,358,194.47
    支付给职工以及为职工支付的现
                                     14,393,751.89                        13,558,767.78金
    支付的各项税费                   4,650,427.14                         9,289,325.85
    支付其他与经营活动有关的现金    88,522,454.25                        91,340,155.29
    经营活动现金流出小计                295,551,824.12                       377,546,443.39
    经营活动产生的现金流量净额          -40,926,380.61                       -32,477,437.23二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金        21,878,366.97                        10,396,790.45
    处置固定资产、无形资产和其他
                                       129,050.00                             60,000.00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      523,582.21                           205,373.47
    投资活动现金流入小计                 22,530,999.18                        10,662,163.92
    购建固定资产、无形资产和其他
                                      2,074,968.55                         5,211,392.77长期资产支付的现金
    投资支付的现金                  13,791,580.00
    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                                           787,382.21
    投资活动现金流出小计                 15,866,548.55                         5,998,774.98
    投资活动产生的现金流量净额            6,664,450.63                         4,663,388.94三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金             106,540,693.99                       158,347,213.33
    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                106,540,693.99                       158,347,213.33
    偿还债务支付的现金               2,001,680.00                       126,046,471.30
    分配股利、利润或偿付利息支付
                                      3,960,129.39                         9,066,251.21的现金
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                             5,961,809.39                                  135,112,722.51
    筹资活动产生的现金流量净额                                     100,578,884.60                                     23,234,490.82四、汇率变动对现金及现金等价物的
                                                                  -594,685.86                                         -46,283.64影响
    五、现金及现金等价物净增加额                                    65,722,268.76                                     -4,625,841.11
       加:期初现金及现金等价物余额                            218,637,049.86                                  136,224,436.19
    六、期末现金及现金等价物余额                                   284,359,318.62                                  131,598,595.08
    法定代表人:陈索斌                            主管会计工作负责人:朱东兴                               会计机构负责人:禹晶7、合并所有者权益变动表编制单位:青岛金王应用化学股份有限公司本期金额
                                                                                                                        单位:元
                                                                       本期金额
                                                    归属于母公司所有者权益
             项目            实收资                                                                       少数股东 所有者权
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                             其他       权益        益合计
                                         积        股     备      积       险准备    利润
                             股本)
                             321,916 15,827,0                    41,343,            203,465, -31,977, 1,993,154 552,568,00一、上年年末余额
                              ,620.00    99.05                   467.56              108.99     446.14         .90          4.36
       加:会计政策变更
           前期差错更正
           其他
                             321,916 15,827,0                    41,343,            203,465, -31,977, 1,993,154 552,568,00二、本年年初余额
                              ,620.00    99.05                   467.56              108.99     446.14         .90          4.36
    三、本期增减变动金额(减少                                                          18,308,8 -1,109,9 -37,192.4 17,161,671
    以―-‖号填列)                                                                      22.47      58.69            6          .32
                                                                                    18,308,8                          18,308,822(一)净利润
                                                                                      22.47                                  .47
                                                                                               -1,109,9               -1,109,958.(二)其他综合收益
                                                                                                 58.69                        69
                                                                                    18,308,8 -1,109,9                 17,198,863上述(一)和(二)小计
                                                                                      22.47      58.69                       .78(三)所有者投入和减少资本1.所有者投入资本
                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文2.股份支付计入所有者权益的金额3.其他
                                                                                                       -37,192.4
    (四)利润分配                                                                                                     -37,192.46
                                                                                                               61.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                                              -37,192.4
                                                                                                                   -37,192.46
    配                                                                                                             64.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                321,916 15,827,0                41,343,            221,773, -33,087, 1,955,962 569,729,67四、本期期末余额
                                ,620.00    99.05                 467.56             931.46   404.83          .44         5.68上年金额
                                                                                                                     单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                       其他       权益        益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                321,916 15,827,0                36,272,            156,174, -29,278,               500,912,50一、上年年末余额
                                ,620.00    99.05                 731.94             399.67   343.48                      7.18
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
           其他
                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文
                             321,916 15,827,0   36,272,       156,174, -29,278,                 500,912,50二、本年年初余额
                             ,620.00   99.05    731.94          399.67    343.48                      7.18
    三、本期增减变动金额(减少                      5,070,7       47,290,7 -2,699,1 1,993,154 51,655,497
    以―-‖号填列)                                 35.62           09.32     02.66          .90          .18
                                                              52,361,4                          52,361,444(一)净利润
                                                                 44.94                                 .94
                                                                         -2,699,1               -2,699,102.(二)其他综合收益
                                                                           02.66                        66
                                                              52,361,4 -2,699,1                 49,662,342上述(一)和(二)小计
                                                                 44.94     02.66                       .28
                                                                                    2,000,000 2,000,000.(三)所有者投入和减少资本
                                                                                          .00           00
                                                                                    2,000,000 2,000,000.1.所有者投入资本
                                                                                          .00           002.股份支付计入所有者权益的金额3.其他
                                                5,070,7       -5,070,7
    (四)利润分配                                                                      -6,845.10    -6,845.10
                                                 35.62           35.62
                                                5,070,7       -5,070,71.提取盈余公积
                                                 35.62           35.622.提取一般风险准备3.对所有者(或股东)的分
                                                                                    -6,845.10    -6,845.10配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额             321,916 15,827,0   41,343,       203,465, -31,977, 1,993,154 552,568,00
                                                                青岛金王应用化学股份有限公司 2013 半年度报告全文
                              ,620.00    99.05                 467.56          108.99    446.14            .90       4.36
    法定代表人:陈索斌                         主管会计工作负责人:朱东兴                          会计机构负责人:禹晶8、母公司所有者权益变动表编制单位:青岛金王应用化学股份有限公司本期金额
                                                                                                                 单位:元
                                                                   本期金额
              项目            实收资本                                               一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                准备         润          益合计
                              321,916,62 15,827,099                     41,343,467                193,516,57 572,603,76一、上年年末余额
                                    0.00         .05                           .56                        5.36       1.97
       加:会计政策变更
           前期差错更正
           其他
                              321,916,62 15,827,099                     41,343,467                193,516,57 572,603,76二、本年年初余额
                                    0.00         .05                           .56                        5.36       1.97
    三、本期增减变动金额(减少                                                                        22,015,753 22,015,753
    以―-‖号填列)                                                                                           .53        .53
                                                                                                  22,015,753 22,015,753(一)净利润
                                                                                                           .53        .53(二)其他综合收益
                                                                                                  22,015,753 22,015,753上述(一)和(二)小计
                                                                                                           .53        .53(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转
                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               321,916,62 15,827,099                     41,343,467            215,532,32 594,619,51四、本期期末余额
                                     0.00         .05                           .56                  8.89          5.50上年金额
                                                                                                               单位:元
                                                                     上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                               准备       润          益合计
                                321,916,62 15,827,099                    36,272,731            147,879,95 521,896,40一、上年年末余额
                                      0.00         .05                           .94                    4.82       5.81
       加:会计政策变更
           前期差错更正
           其他
                                321,916,62 15,827,099                    36,272,731            147,879,95 521,896,40二、本年年初余额
                                      0.00         .05                           .94                    4.82       5.81
    三、本期增减变动金额(减少以                                              5,070,735.           45,636,620 50,707,356
    ―-‖号填列)                                                                   62                      .54        .16
                                                                                               50,707,356 50,707,356(一)净利润
                                                                                                         .16        .16(二)其他综合收益
                                                                                               50,707,356 50,707,356上述(一)和(二)小计
                                                                                                         .16        .16(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
                                                                          5,070,735.           -5,070,735.(四)利润分配
                                                                                 62                      62
                                                                青岛金王应用化学股份有限公司 2013 半年度报告全文
                                                                        5,070,735.         -5,070,735.1.提取盈余公积
                                                                               62                  622.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              321,916,62 15,827,099                     41,343,467         193,516,57 572,603,76四、本期期末余额
                                    0.00        .05                            .56               5.36       1.97
    法定代表人:陈索斌                         主管会计工作负责人:朱东兴                     会计机构负责人:禹晶三、公司基本情况
      青岛金王应用化学股份有限公司(以下简称―公司‖)前身为青岛金海工艺制品有限公司(简称―金海工艺‖)。金海工艺系于 1997 年 3 月 3 日成立的经青岛市人民政府批准设立的外商独资企业,1998 年 10 月20 日组织形式变更为中外合资经营企业。2001 年 4 月 10 日经中华人民共和国对外贸易经济合作部外经贸资二函[2001]294 号文件批准,金海工艺以整体变更方式转制为外商投资股份有限公司,并更名为青岛金王应用化学股份有限公司。公司持有中华人民共和国商务部颁发的商外资资审 A 字[2001]0018 号批准证书,2001 年 4 月 24 日取得青岛市工商行政管理局颁发的企股鲁青总字第 004940 号营业执照,注册资本为7,330.554 万元人民币。经中国证券监督管理委员会证监发审字[2006]132 号文批准,公司于 2006 年 12 月4 日向社会公众发行人民币普通股 3,400 万股,并于 2006 年 12 月 15 日在深圳证券交易所上市交易,股本总额为 107,305,540.00 元人民币。取得青岛市工商行政管理局颁发的注册号为 370282400001546 的营业执照,目前注册资本为 32,191.662 万元人民币,经营年限为 1997 年 3 月 3 日至 2047 年 3 月 3 日。
    公司经营范围为新型聚合物基质复合体烛光材料及其制品的开发、生产、销售和相关的技术合作、技术咨询服务;生产、销售:玻璃制品、工艺品、聚合蜡、合成蜡、液体蜡、石蜡、蜡油、人造蜡及相关制品、机械设备及配件、家具及饰品、洗发护发及淋浴用品、美容护肤化妆品系列、家庭清洁用品、合成香料、精油及相关制品等。
    公司的主要产品为:新型聚合物基质复合体烛光材料系列产品、日用蜡烛制品、工艺玻璃系列制品以及其他工艺品。
                                                     青岛金王应用化学股份有限公司 2013 半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司以持续经营为基础,按照实际发生的交易或事项编制财务报表。
    自2007年1月1日起, 公司开始执行财政部于2006年2月颁布的《企业会计准则》 (以下简称―企业会计准则‖)。
    本财务报表附注的披露同时也遵照了中国证监会―中国证券监督管理委员会公告[2010]1号‖文件《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(2010年修订)的规定。2、遵循企业会计准则的声明
    公司编制的财务报表符合企业会计准则的要求,真实、公允地反映了企业的财务状况、经营成果和现金流量3、会计期间
    公司以公历年度作为会计年度,每年1月1日至12月31日。4、记账本位币
    人民币
    境外子公司的记账本位币
    境外子公司以其经营所处的主要经济环境中的货币为记账本位币,编制财务报表时折算为人民币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    本公司报告期内发生同一控制下企业合并的,采用权益结合法进行会计处理。合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。企业合并形成母子公司关系的,母公司应当编制合并报表,按照本公司制定的―合并财务报表‖会计政策执行。(2)非同一控制下的企业合并
    本公司报告期内发生非同一控制下企业合并,购买方按照确定的企业合并成本作为长期股权投资的初始投资成本。企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值计量以及为企业合并发生的各项直接相关费用之和
                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法
    当本公司有权决定一个实体的财务和经营政策,并能据以从该实体的经营活动中获取利益,即被视为对该实体拥有控制权。
    收购或出售的非同一控制下的子公司(根据集团重组而进行的除外)的业绩,自收购生效日期起计入合并利润表内,或计算至出售生效日期;公司在购买日编制合并资产负债表时,对于被购买方可辨认资产和负债按照合并中确定的公允价值列示。
    收购同一控制下的子公司(根据集团重组而进行的除外)的业绩,合并利润表包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润,应当在合并利润表中单列项目反映。合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
    对子公司的长期股权投资,在编制合并报表时按照权益法进行调整,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净损益进行调整后进行合并。
    子公司采用的会计政策与本公司不一致的,如有必要,本公司对子公司的财务报表按本公司所采用的会计政策予以调整。
    合并报表范围内的本公司(实体)之间的一切交易、余额及收支,均在编制合并财务报表时予以抵销。
    少数股东在已合并子公司中拥有的当期净损益在合并财务报表中单独列示。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准
    现金,是指企业库存现金以及可以随时用于支付的存款。现金等价物,是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率的近似汇率将外币金额折算为记账本位币金额。企业在资产负债表日,按照下列规定对外币货币性项目和外币非货币性项目进行处理:
    ①外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
    ②以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
    ③货币性项目,是指企业持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。非货币性项目,是指货币性项目以外的项目。
                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文(2)外币财务报表的折算
    公司对境外经营的财务报表进行折算时,遵循下列规定:
    ①资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。
    ②利润表中的收入和费用项目,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。
    按照上述①、②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、金融工具(1)金融工具的分类
    金融资产和金融负债的分类方法:金融资产在初始确认时划分为四类:交易性金融资产、持有至到期投资、应收款项、可供出售金融资产。
    金融负债在初始确认时划分为两类:交易性金融负债和其他金融负债。(2)金融工具的确认依据和计量方法
    金融资产和金融负债的确认依据为:本公司已经成为金融工具合同的一方。(3)金融资产转移的确认依据和计量方法
    金融资产或金融负债的初始计量:交易性金融资产及金融负债按照公允价值进行计量;其他类别的金融资产或金融负债,按公允价值及相关的交易成本计量。
    金融资产和金融负债的后续计量:交易性金融资产及金融负债按照公允价值进行计量,公允价值变动形成的利得或损失计入当期损益。持有至到期投资和应收款项,采用实际利率法,按摊余成本计量。可供出售金融资产按照公允价值进行后续计量,公允价值变动形成的利得或损失计入所有者权益。
    其他金融负债按摊余成本进行后续计量:在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。(4)金融负债终止确认条件
    (1)金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。
    (2)企业(债务人)与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,应当终止确认现存金融负债,并同时确认新金融负债。
    企业对现存金融负债全部或部分的合同条款作出实质性修改的,应当终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。(5)金融资产和金融负债公允价值的确定方法
    如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场的金融工具,
                                                              青岛金王应用化学股份有限公司 2013 半年度报告全文采用估值技术确定其公允价值。
    估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,优先最大程度使用市场参数,减少使用与本公司及其子公司特定相关的参数。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    本公司在资产负债表日对以公允价值计量且其变动计入当期损益以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                           单个客户金额占项目应收款项期末余额 10%的应收款项
                                                           独进行减值测试,有客观证据表明其发生了减值,根据其单项金额重大的判断依据或金额标准
                                                           未来现金流量现值低于其账面价值的金额,确认坏账准
                                                           备。
                                                           经单独测试发生减值的,根据其未来现金流量现值低于其
    单项金额重大并单项计提坏账准备的计提方法                   账面价值的金额,确认减值损失,计提坏账准备;未发生
                                                           减值的,按账龄分析法计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                        确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                相同账龄的应收款项具有类似信用风险特征组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                    应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                          3%                                           3%
    1-2 年                                                     20%                                          20%
    2-3 年                                                     50%                                          50%
    3-4 年                                                     80%                                          80%
    4-5 年                                                     80%                                          80%
    5 年以上                                                   100%                                         100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的
                                                      青岛金王应用化学股份有限公司 2013 半年度报告全文□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                应收账款的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来单项计提坏账准备的理由
                                现金流量现值存在显著差异。
                                单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账坏账准备的计提方法
                                准备11、存货(1)存货的分类
    存货是指企业在日常活动中持有的以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。(2)发出存货的计价方法计价方法:加权平均法确定发出存货成本所采用的方法:企业采用加权平均法确定发出存货的实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法可变现净值的确定方法: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。(4)存货的盘存制度盘存制度:永续盘存制存货的盘存制度为永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:五五摊销法包装物摊销方法:五五摊销法12、长期股权投资(1)投资成本的确定
    ①企业合并形成的长期股权投资,应当按照下列规定确定其初始投资成本:a、同一控制下的企业合并中,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方
                                                    青岛金王应用化学股份有限公司 2013 半年度报告全文所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并方以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。b、非同一控制下的企业合并中,购买方在购买日按照《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。②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:a、以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算;以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本;b、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外;c、通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第 7 号—非货币性资产交换》确定;d、通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第 12 号—债务重组》确定。(2)后续计量及损益确认
    采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。投资企业确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。投资企业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。(3)确定对被投资单位具有共同控制、重大影响的依据
    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,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决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,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    资产负债表日,若对子公司长期股权投资、对合营企业长期股权投资、对联营企业长期股权投资存在减值迹象,估计其可收回金额,可收回金额低于账面价值的,确认减值损失,计入当期损益,同时计提长期股权投资减值准备。其他股权投资发生减值时,按类似的金融资产的市场收益率对未来现金流量确定的现值与投资的账面价值之间的差额确认为减值损失,计入当期损益。同时计提长期股权投资减值准备。上述长期股权投资减值准备在以后期间均不予转回13、投资性房地产无
                                                           青岛金王应用化学股份有限公司 2013 半年度报告全文14、固定资产(1)固定资产确认条件
    固定资产的标准为使用年限在一年以上的房屋、建筑物、机械、运输工具及其它与经营有关的设备器具、工具等以及不属于生产经营主要设备,但单位价值在 2000 元以上,并且使用期限超过两年的物品。符合固定资产标准的资产在同时满足下列条件时,才确认为固定资产:①与该资产有关的经济利益很可能流入企业;②该资产的成本能够可靠计量。(2)融资租入固定资产的认定依据、计价方法(3)各类固定资产的折旧方法本公司折旧采用年限平均法计算,预计净残值率为 10%;并按固定资产类别确定其使用年限。
           类别                    折旧年限(年)        残值率(%)                 年折旧率(%)
    房屋及建筑物                20                                         10% 4.5
    机器设备                    5-10                                       10% 18-9
    电子设备                    5                                          10% 18
    运输设备                    5                                          10% 18
    非生产经营设备              5                                          10% 18(4)固定资产的减值测试方法、减值准备计提方法
    固定资产在期末时按照账面价值与可收回金额孰低计量,对可收回金额(指资产的销售净价,与预期从该资产的持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值进行比较,两者之间较高者)低于账面价值的差额,应计提固定资产减值准备。
    如果账面价值小于可收回金额,需要计提资产减值准备;如果账面价值大于可收回金额,则无须计提资产减值准备。账面价值是指账面余额减去相关的备抵项目后的净额(5)其他说明15、在建工程(1)在建工程的类别
    在建工程是指正在施工中尚未完工或虽已完工但尚未达到预定可使用状态的工程。(2)在建工程结转为固定资产的标准和时点
    所建造的固定资产已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,待办理了竣工决算手续后再作调整。
                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文(3)在建工程的减值测试方法、减值准备计提方法
    在建工程减值准备的计提按照资产减值核算方法处理。在建工程减值损失一经确认在以后会计期间不再转回,当该项资产处置时予以转回。16、借款费用(1)借款费用资本化的确认原则
    借款费用,是指企业因借款而发生的利息及其他相关成本,包括借款利息、折价或溢价的摊销、辅助费用等。
    借款费用资本化的确认原则
    ①资产支出已经发生。
    ②借款费用已经发生。
    ③为使资产达到预定可使用或者可销售状态所必要的构建或者生产活动已经开始。(2)借款费用资本化期间资本化期间是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内(3)暂停资本化期间
    符合资本化条件的资产在构建或生产过程中发生非正常中断、且中断期间连续超过3个月的,暂停借款费用资本化。(4)借款费用资本化金额的计算方法
    ①为构建或生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    ②为构建或生产符合资本化条件的资产而占用了一般借款,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金额。资本化率根据一般借款的加权平均利率计算确定。17、生物资产18、油气资产19、无形资产(1)无形资产的计价方法无形资产按取得时的实际成本进行初始计量。
                                                          青岛金王应用化学股份有限公司 2013 半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况
    企业于取得无形资产时,估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量,以确定无形资产的使用寿命。
    来源于合同性权利或其他法定权利的无形资产,其使用寿命不超过合同性权利或其他法定权利的期限;合同或法律没有规定使用寿命的,企业综合各方面的因素判断,确定无形资产为企业带来经济利益的期限。
    按照上述方法仍无法合理确定无形资产为企业带来经济利益的期限的,该无形资产视为使用寿命不确定的无形资产。
             项目               预计使用寿命                              依据
    土地使用权              50 年                  土地使用年限
    非专利技术              10 年                  受益年限
    其他                    3年                    受益年限(3)使用寿命不确定的无形资产的判断依据
    企业在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,估计其使用寿命,按照使用寿命有限的无形资产处理。(4)无形资产减值准备的计提
    企业在资产负债表日判断资产是否存在可能发生减值的迹象,资产存在减值迹象的,以单项资产为基础估计其可收回金额;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。按照可收回金额低于账面价值的差额,计提减值准备。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准公司内部研究开发项目的支出,区分研究阶段支出与开发阶段支出进行相应处理。将为获取新型生产技术而进行的独创性的有计划调查、实验期间确认为研究阶段;将应用新型生产技术进行样车试制、检测、鉴定及取得相关许可的期间确认为开发阶段。(6)内部研究开发项目支出的核算
       企业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,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
    ④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文
    ⑤归属于该无形资产开发阶段的支出能够可靠地计量。
    除满足上述条件的开发阶段的支出外,其他研究、开发支出均于发生时计入当期损益。20、长期待摊费用
    长期待摊费用包括固定资产大修理支出、租入固定资产的改良支出等。固定资产大修理支出,在大修理间隔期内平均摊销;租入固定资产改良支出,在租赁使用年限与租赁资产尚可使用年限孰短的期限内平均摊销;其他长期待摊费用在受益期内平均摊销。21、附回购条件的资产转让22、预计负债(1)预计负债的确认标准
    当对外担保、未决诉讼或仲裁、亏损合同等或有事项同时符合以下条件的,确认为预计负债:
    (1)该义务是企业承担的现时义务;
    (2)该义务的履行很可能导致经济利益流出企业;
    (3)该义务的金额能够可靠地计量。(2)预计负债的计量方法按清偿该或有事项所需支出的最佳估计数计量。23、股份支付及权益工具(1)股份支付的种类本公司的股份支付分为以现金结算的股份支付和以权益结算的股份支付。(2)权益工具公允价值的确定方法
    以权益结算的股份支付,以授予职工权益工具的公允价值计量。授予后立即可行权的以权益结算的股份支付,在授予日以权益工具的公允价值计入相关成本或费用,相应增加资本公积。存在等待期的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入成本或费用和资本公积。(3)确认可行权权益工具最佳估计的依据
    期内每个资产负债表日,本公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量与实际可行权数量一致。根据上述权益工具的公允价值和预计可行权的权益工具数量,计算截至当期累计应确认的成本费用金额,再减去前期累计已确认金额,作为当期应确认的成本费用金额
                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准
    ①企业已将商品所有权上的主要风险和报酬转移给购货方。②企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制。③收入的金额能够可靠地计量。④相关的经济利益很可能流入企业。⑤相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据
    让渡资产使用权收入包括利息收入、使用费收入。同时满足下列条件时,予以确认:相关的经济利益很可能流入企业;收入的金额能够可靠计量。(3)确认提供劳务收入的依据
    ①企业在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。
    ②企业在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法26、政府补助(1)类型
    政府补助是指本公司从政府无偿取得货币性资产和非货币性资产。(2)会计处理方法
    与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均分配,分次计入以后各期的损益。以名义金额计量的政府补助,直接计入当期损益。与收益有关的政府补助,分别以下情况处理:
    (1)用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。
    (2)用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。
                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据资产的计税基础,是指企业收回资产账面价值过程中,计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。(2)确认递延所得税负债的依据负债的计税基础,是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额28、经营租赁、融资租赁(1)经营租赁会计处理
    对出租人的会计处理方法:
    经营租赁用的资产应区别自用的固定资产,单独进行核算;
    租赁用固定资产的折旧费、维修费应比照自用的固定资产折旧、修理的会计方法处理;
    经营租赁用固定资产的折旧应单独核算,但经营租赁资产的修理费在―营业费用‖科目中设置明细核算。
    对承租人的会计处理方法:
    对于经营性租入的资产,不作为企业自身资产,不列入企业资产账内,也不提折旧。
    租金支出直接记入―管理费用‖账户;
    租入固定资产的日常修理支出列作当期费用。
    由承租人负担的租入固定资产改良支出应在租赁期内平均摊销,列入各期费用,租赁期在一年以内的记入―待摊费用‖账户,租赁期超过一年的,记入―递延资产‖或―长期待摊费用‖。(2)融资租赁会计处理(3)售后租回的会计处理29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无
                                                              青岛金王应用化学股份有限公司 2013 半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否无(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否无33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                 税种                              计税依据                               税率
                                       按应税销售额的 17%计算的销项税额
    增值税                                                                     17%
                                       减去可抵扣进项税后计缴
    城市维护建设税                         按实际缴纳的流转税的 7%计缴。       7%
    企业所得税                             按应纳税所得额的 15%计缴.           15%各分公司、分厂执行的所得税税率
    子公司青岛金王国际贸易有限公司、青岛保税区金王贸易有限公司均按应纳税所得额的25%计缴企业所得税,子公司宝旌国际有限公司按应纳税所得额的7.5%计缴企业所得税。2、税收优惠及批文
    (1)增值税 公司内销货物按 17%计提销项税额,出口外销货物享受出口退税政策,自 2003 年起出口退税执行―免、抵、退‖政策。
    (2)所得税 根据《高新技术企业认定管理办法》(国科发火[2008]172 号)等有关规定,青岛市科学技术局、青岛市财政局、山东省青岛市国家税务局、青岛市地方税务局 2012 年 2 月 16 日联合向公司下发《高新技术企业证书》,公司顺利通过了 2011 年度国家高新技术企业复审,认定有效期 3 年(2011 年 9月 6 日至 2014 年 9 月 5 日)。根据相关规定,本公司(不包括下属子公司)自 2011 年 9 月 6 日起三年内继续享受 10%优惠,即所得税按 15%的税率征收。
    (3)城市维护建设税和教育费附加
                                                                    青岛金王应用化学股份有限公司 2013 半年度报告全文
    2010 年 12 月 1 日以前依据国家税务总局《关于外商投资企业和外国企业暂不征收城市维护建设税和教育费附加的通知》(国税发【1994】38 号),本公司系外商投资企业暂不缴纳城市维护建设税和教育费附加,自 2010 年 12 月 1 日起依据国发〔2010〕35 号文件《 国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知》外商投资企业、外国企业及外籍个人适用国务院 1985 年发布的《中华人民共和国城市维护建设税暂行条例》和 1986 年发布的《征收教育费附加的暂行规定》。3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                          单位: 元
                                                                                                                  从母公司
                                                                                                                  所有者权
                                                                                                                  益冲减子
                                                                                                                  公司少数
                                                                 实质上                                  少数股
                                                                                                                  股东分担
                                                                 构成对                                  东权益
                                                                                                                  的本期亏
                                                      期末实 子公司                                      中用于
    子公司 子公司             业务性 注册资 经营范                            持股比 表决权 是否合 少数股             损超过少
                 注册地                               际投资 净投资                                      冲减少
    全称     类型              质        本     围                           例(%) 比例(%) 并报表 东权益             数股东在
                                                        额       的其他                                  数股东
                                                                                                                  该子公司
                                                                 项目余                                  损益的
                                                                                                                  年初所有
                                                                   额                                     金额
                                                                                                                  者权益中
                                                                                                                  所享有份
                                                                                                                  额后的余
                                                                                                                       额
                          新型工           新型工
                          艺及其           艺及其宝旌国
         有限责 越南胡 他工艺 1860 万 他工艺          16,127,0
    际有限                                                                     100%   100% 是
         任公司 志明市 品的研 美元         品的研       00.00公司
                          发、生产         发、生产
                          和销售           和销售
    青岛金                    货物和           货物和
    王国际 有限责 中国山 技术的 6320 万 技术的            63,200,0
                                                                           100%   100% 是
    贸易有 任公司 东          进出口 元        进出口       00.00
    限公司                    贸易             贸易
                                                                     青岛金王应用化学股份有限公司 2013 半年度报告全文青岛保
    税区金                   国际贸                国际贸
         有限责 中国山              3000 万               30,000,0
    王贸易                   易、转口              易、转口                    100%    100% 是
         任公司 东                  元                      00.00
    有限公                   贸易                  贸易司香港景
                         产品销                产品销
    隆实业 有限责 中国香                10000 港              3,200,00
                         售、贸易              售、贸易                    100%    100% 是
    有限公 任公司 港                    元                        0.00
                         代理                  代理司
                         品牌管                品牌管
                         理、运                理、运青岛五
                         营、策                营、策月花品
         有限责 中国山 划、营销           划、营销 3,000,00                                      1,955,96 -44,037.
    牌管理                           500 万元                                   60%     60% 是
         任公司 东       及咨询;         及咨询;     0.00                                          2.44      56有限公
                         批发、零              批发、零司
                         售:日用              售:日用
                         化学品                化学品通过设立或投资等方式取得的子公司的其他说明
    期末实际投资金额中。宝旌国际有限公司有限公司实际投资额为1612.7万美元,香港景隆实业有限公司实际投资额为320万美元。2、境外经营实体主要报表项目的折算汇率
    宝旌国际有限公司系本公司在越南设立的全资子公司,公司对其采用外币编制的财务报表进行折算,从而产生财务报表折算差额。
    公司对境外经营的财务报表进行折算时,遵循下列规定:
    ①资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。
    ②利润表中的收入和费用项目,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。
    按照上述①、②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。
                                                                青岛金王应用化学股份有限公司 2013 半年度报告全文七、合并财务报表主要项目注释1、货币资金
                                                                                                         单位: 元
                                           期末数                                        期初数
          项目
                         外币金额         折算率      人民币金额       外币金额         折算率      人民币金额
    现金:                        --              --         1,061,721.84       --              --         1,728,805.27
    人民币                       --              --          519,430.70        --              --          912,527.14
    美元                          4,185.51 6.1787              25,861.01        4,185.51 6.2855              26,308.02
    越南盾                1,758,237,874.00 0.00029372        516,430.13 2,617,693,335.00 0.000301781        789,970.11
    银行存款:                   --              --       317,159,895.12       --              --       252,091,813.49
    人民币                       --              --       236,691,212.95       --              --       195,739,041.54
    美元                     12,338,278.52 6.1787          76,239,828.34    8,723,146.73 6.2855          54,829,338.77
    欧元                       132,897.48 8.0536            1,070,303.14      101,122.00 8.3176            841,092.35
                      10,749,115,218.0
    越南盾                                   0.00029372     3,157,233.08 2,255,770,459.00 0.000301781      680,748.66
                                     0
    港币                          1,663.58 0.7966               1,317.61        1,963.58 0.81085              1,592.17
    其他货币资金:               --              --        37,450,269.39       --              --        40,488,985.10
    人民币                       --              --        37,321,123.50       --              --        40,471,757.81
    美元                        20,874.90 6.1787             128,979.74         2,713.50 6.2855              17,055.70
    欧元                              20.63 8.0536               166.15             20.63 8.3176               171.59
    合计                         --              --       355,671,886.35       --              --       294,309,603.86如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明
       注:其他货币资金主要为银行承兑保证金和信用证保证金。2、交易性金融资产3、应收票据4、应收利息5、应收账款(1)应收账款按种类披露
                                                                                                         单位: 元
          种类                             期末数                                        期初数
                                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文
                               账面余额                       坏账准备                      账面余额                       坏账准备
                         金额          比例(%)             金额            比例(%)       金额         比例(%)          金额       比例(%)按组合计提坏账准备的应收账款
                       101,417,45                      4,316,182.3                     243,889,5
    账龄组合                                   100%                               4.26%                       100% 8,679,527.40              3.56%
                               2.30                               9                       73.24
                       101,417,45                      4,316,182.3                     243,889,5
    组合小计                                   100%                               4.26%                       100% 8,679,527.40              3.56%
                               2.30                               9                       73.24
                       101,417,45                      4,316,182.3                     243,889,5
    合计                                      --                                 --                          --       8,679,527.40          --
                               2.30                               9                       73.24应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
                                          期末数                                                                期初数
       账龄                  账面余额                                                                账面余额
                                                              坏账准备                                                        坏账准备
                       金额             比例(%)                                              金额               比例(%)1 年以内
    其中:                  --                     --                     --                        --                --               --
                      96,214,289.46        94.87%                 2,886,428.68            238,234,068.15          97.68%         7,147,022.04
    1 年以内小计          96,214,289.46        94.87%                 2,886,428.68            238,234,068.15          97.68%         7,147,022.04
    1至2年                 4,574,134.59            4.51%                   914,826.91           4,990,660.04           2.05%          998,132.01
    2至3年                    99,939.53                 0.1%                   49,969.77            130,684.96         0.05%           65,342.48
    3至4年                  320,555.94             0.32%                   256,444.75                45,611.95         0.02%           36,489.56
    4至5年                        102.50                 0%                       82.00             280,034.16         0.11%          224,027.33
    5 年以上                208,430.28             0.21%                   208,430.28               208,513.98         0.09%          208,513.98
    合计                 101,417,452.30            --                 4,316,182.39            243,889,573.24          --             8,679,527.40组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用
                                                                           青岛金王应用化学股份有限公司 2013 半年度报告全文(2)应收账款中金额前五名单位情况
                                                                                                                                 单位: 元
                                                                                                             占应收账款总额的比例
        单位名称              与本公司关系                     金额                     年限
                                                                                                                           (%)RECKITT BENCKISER
                       客户                                    45,387,598.07 一年以内                                             46.74%HEALTHCARE UK
    IKEA                  客户                                    11,968,909.90 一年以内                                             12.33%SAINSBURY'S ASIA
                       客户                                     5,417,784.92 一年以内                                              5.58%LIMITEDICA SVERIGE AB
                       客户                                     3,873,352.13 一年以内                                              3.99%(NON FOOD)
    MILOMEX LIMITED                                                 1,904,815.23 一年以内                                              1.96%
    合计                               --                          68,552,460.25                 --                                    70.6%6、其他应收款(1)其他应收款按种类披露
                                                                                                                                 单位: 元
                                               期末数                                                    期初数
           种类                账面余额                   坏账准备                  账面余额                         坏账准备
                          金额          比例(%)         金额      比例(%)        金额             比例(%)          金额          比例(%)按组合计提坏账准备的其他应收款
                       10,512,798.1
    账龄组合                                  100%      495,703.39        4.72% 7,239,553.89             100%         671,972.64       9.28%
                                   4
                       10,512,798.1
    组合小计                                  100%      495,703.39        4.72% 7,239,553.89             100%         671,972.64       9.28%
                                   4
                       10,512,798.1
    合计                                      --        495,703.39        --      7,239,553.89          --            671,972.64         --
                                   4其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                 单位: 元
                                               期末数                                                     期初数
         账龄
                                  账面余额                      坏账准备                账面余额                          坏账准备
                                                                     青岛金王应用化学股份有限公司 2013 半年度报告全文
                                                比例                                            比例
                            金额                                               金额
                                                (%)                                              (%)1 年以内其中:
                             10,293,180.47 97.91%           308,795.41        5,968,666.30 82.45%                 179,059.99
    1 年以内小计                 10,293,180.47 97.91%           308,795.41        5,968,666.30 82.45%                 179,059.99
    1至2年                              18,498.20   0.18%             3,699.64      795,777.12 10.99%                 159,155.42
    2至3年                                                                          196,837.16      2.72%              98,418.58
    3至4年                               7,255.67   0.07%             5,804.54      165,147.00      2.28%             132,117.60
    4至5年                              82,300.00   0.78%           65,840.00         49,526.31     0.68%              39,621.05
    5 年以上                       111,563.80       1.06%           111,563.80        63,600.00     0.88%              63,600.00
    合计                         10,512,798.14       --         495,703.39        7,239,553.89        --              671,972.64组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                   单位: 元
                                                                                                       占其他应收款总额的比
         单位名称        与本公司关系                    金额                     年限
                                                                                                              例(%)
    出口退税                                                  6,144,784.48 1 年以内                                       61.34%
    基金保险                                                  1,051,919.39 1 年以内                                       10.5%
    淘宝网(天猫商城)                                          433,463.19 1 年以内                                       4.32%
    刘鹏                                                        220,000.00 1 年以内                                        2.2%
    温风雷                                                      200,000.00 1 年以内                                          2%
           合计                --                         8,050,167.06             --                                 80.36%7、预付款项(1)预付款项按账龄列示
                                                                                                                   单位: 元
                                     期末数                                                    期初数
       账龄
                             金额                       比例(%)                       金额                    比例(%)
                                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文
    1 年以内                                 83,960,502.06           91.48%                            33,317,963.90         78.34%
    1至2年                                       6,653,726.36         7.25%                             3,613,481.86              8.5%
    2至3年                                        828,780.75              0.9%                          4,829,798.44         11.36%
    3 年以上                                      337,944.51          0.37%                               767,455.88              1.8%
    合计                                     91,780,953.68           --                                42,528,700.08         --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                        单位: 元
         单位名称             与本公司关系                    金额                      时间                未结算原因蚌埠市利胜化工科技发
                       供应商                                  49,650,000.00 一年以内                 采购预付款、未结算展有限公司
    MASTER CHOICE          供应商                                  13,500,459.50 一年以内                 采购预付款、未结算青岛太古百货商场投资
                       商铺                                     4,324,082.00 一年以内                 预付商铺款、未结算管理有限公司青岛海信网络科技股份
                       供应商                                    340,000.00 一年以内                  采购预付款、未结算有限公司青岛鑫海翔经贸有限公
                       供应商                                    330,720.00 一年以内                  采购预付款、未结算司
    合计                               --                          68,145,261.50               --                      --预付款项主要单位的说明8、存货(1)存货分类
                                                                                                                        单位: 元
                                         期末数                                                  期初数
         项目
                       账面余额          跌价准备            账面价值           账面余额        跌价准备           账面价值
    原材料                   95,591,881.42                       95,591,881.42      66,019,699.97                      66,019,699.97
    在产品                   15,464,169.18                       15,464,169.18      11,518,629.14                      11,518,629.14
    库存商品               292,215,439.10 17,775,002.72         274,440,436.38     207,525,038.28   12,165,350.09   195,359,688.19
    低值易耗品                3,106,091.54                        3,106,091.54       3,110,392.33                       3,110,392.33
    委托加工物资              6,649,053.96                        6,649,053.96       6,330,504.85                       6,330,504.85
    合计                   413,026,635.20 17,775,002.72         395,251,632.48     294,504,264.57   12,165,350.09   282,338,914.48
                                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文(2)存货跌价准备
                                                                                                                              单位: 元
                                                                                     本期减少
          存货种类        期初账面余额          本期计提额                                                          期末账面余额
                                                                             转回                   转销
    库存商品                      12,165,350.09            5,609,652.63                                                     17,775,002.72
    合     计                     12,165,350.09            5,609,652.63                                                     17,775,002.72(3)存货跌价准备情况
                                                                   本期转回存货跌价准备的原                本期转回金额占该项存货期
               项目                 计提存货跌价准备的依据
                                                                                    因                        末余额的比例(%)
                                  《企业会计准则》、公司会计
                                  政策、中国证监会关于 2012
    库存商品                                                           无
                                  年度报告披露(证监会公告
                                  [2012]42 号)文件的相关规定存货的说明9、其他流动资产10、可供出售金融资产11、持有至到期投资12、长期应收款13、对合营企业投资和联营企业投资14、长期股权投资(1)长期股权投资明细情况
                                                                                                                              单位: 元
                                                                                            在被投资
                                                                                在被投资 单位持股
                                                                   在被投资
    被投资单                                                                        单位表决 比例与表                  本期计提 本期现金
             核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                     减值准备
    位                                                                          权比例 决权比例                   减值准备    红利
                                                                   比例(%)
                                                                                  (%)       不一致的
                                                                                              说明广州植萃
                      2,400,000 1,200,000 1,200,000 2,400,000
    集化妆品 成本法                                                          40%         40%
                            .00        .00       .00         .00有限公司青岛银行
                      52,000,00 52,000,00              52,000,00
    股份有限 成本法                                                         0.78%       0.78%
                           0.00       0.00                  0.00公司
                      54,400,00 53,200,00 1,200,000 54,400,00
    合计            --                                                      --          --         --
                           0.00       0.00       .00        0.00(2)向投资企业转移资金的能力受到限制的有关情况长期股权投资的说明
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文
    1、根据公司股东大会决议,2008年对青岛银行股份有限公司投资人民币5,200万元,至2013年6月30日占其权益的0.78%。
    2、根据总经理办公会议决定,公司的子公司青岛五月花品牌管理有限公司报告期内对广州植萃集化妆品有限公司增资120万元,截止2013年6月30日占其权益的40%。15、投资性房地产(1)按成本计量的投资性房地产(2)按公允价值计量的投资性房地产16、固定资产(1)固定资产情况
                                                                                                        单位: 元
           项目            期初账面余额                 本期增加                  本期减少        期末账面余额
    一、账面原值合计:          246,212,151.21                         4,162,162.58      669,040.24    249,705,273.55
    其中:房屋及建筑物          141,846,836.24                                                         141,846,836.24
      机器设备               72,238,844.07                         2,062,561.07       23,000.00     74,278,405.14
      运输工具                9,244,100.19                         1,770,181.71      275,233.90     10,739,048.00
    办公设备                      9,733,893.17                          310,569.80       358,311.34      9,686,151.63
    非生产经营设备               13,148,477.54                           18,850.00        12,495.00     13,154,832.54
            --             期初账面余额      本期新增          本期计提           本期减少        本期期末余额
    二、累计折旧合计:          104,661,066.72                         8,097,835.74      735,931.94    112,022,970.52
    其中:房屋及建筑物           39,030,973.82                         2,960,014.38       74,019.33     41,916,968.87
      机器设备               43,623,693.46                         1,838,818.55       14,625.13     45,447,886.88
      运输工具                6,242,395.46                         1,984,418.29      261,660.01      7,965,153.74
    办公设备                      6,919,112.73                          556,869.97       362,423.56      7,113,559.14
    非生产经营设备                8,844,891.25                          757,714.55        23,203.91      9,579,401.89
            --             期初账面余额                               --                          本期期末余额
    三、固定资产账面净值合计    141,551,084.49                            --                           137,682,303.03
    其中:房屋及建筑物          102,815,862.42                            --                            99,929,867.37
      机器设备               28,615,150.61                            --                            28,830,518.26
      运输工具                3,001,704.73                            --                             2,773,894.26
    办公设备                      2,814,780.44                            --                             2,572,592.49
    非生产经营设备                4,303,586.29                            --                             3,575,430.65
    四、减值准备合计                118,940.55                            --                               118,940.55
      机器设备                  118,940.55                            --                               118,940.55
    办公设备                                                              --
    非生产经营设备                                                        --
    五、固定资产账面价值合计    141,432,143.94                            --                           137,563,362.48
                                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文
    其中:房屋及建筑物              102,815,862.42                                  --                                       99,929,867.37
          机器设备               28,496,210.06                                  --                                       28,711,577.71
          运输工具                3,001,704.73                                  --                                           2,773,894.26
    办公设备                          2,814,780.44                                  --                                           2,572,592.49
    非生产经营设备                    4,303,586.29                                  --                                           3,575,430.65本期折旧额 8,097,835.74 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况(3)通过融资租赁租入的固定资产(4)通过经营租赁租出的固定资产(5)期末持有待售的固定资产情况(6)未办妥产权证书的固定资产情况17、在建工程(1)在建工程情况
                                                                                                                                单位: 元
                                                  期末数                                                 期初数
              项目
                                 账面余额         减值准备          账面价值          账面余额         减值准备              账面价值
    宿舍楼、物流仓库                51,003,160.00                   51,003,160.00 48,003,160.00                              48,003,160.00
    合计                            51,003,160.00                   51,003,160.00 48,003,160.00                              48,003,160.00(2)重大在建工程项目变动情况
                                                                                                                                单位: 元
                                                             工程投                           其中:本
                                                                                     利息资              本期利
    项目名                        本期增    转入固   其他减     入占预    工程进                 期利息               资金来
            预算数   期初数                                                          本化累              息资本                  期末数
    称                          加      定资产     少       算比例      度                   资本化                    源
                                                                                     计金额              化率(%)
                                                              (%)                              金额宿舍楼、
                     48,003,1 3,000,00                                                                             自筹资        51,003,1
    物流仓                                                                 90%
                       60.00      0.00                                                                             金              60.00库
                     48,003,1 3,000,00                                                                                           51,003,1
    合计                                                           --         --                               --           --
                       60.00      0.00                                                                                             60.00在建工程项目变动情况的说明
                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文(3)在建工程减值准备(4)重大在建工程的工程进度情况
                项目                           工程进度                                 备注
    宿舍楼、物流仓库                  90%(5)在建工程的说明18、无形资产(1)无形资产情况
                                                                                                    单位: 元
         项目              期初账面余额         本期增加                本期减少           期末账面余额
    一、账面原值合计               18,063,513.03         379,258.01                                 18,442,771.04
    土地使用权                     10,067,401.05                                                    10,067,401.05
    专利权                           496,700.00           95,070.00                                   591,770.00
    商标使用权                       214,820.00                                                       214,820.00
    软件                            7,224,591.98         284,188.01                                  7,508,779.99
    道路冠名权                        60,000.00                                                        60,000.00
    二、累计摊销合计                7,111,847.60         480,955.21                                  7,592,802.81
    土地使用权                      2,134,488.50         170,392.48                                  2,304,880.98
    专利权                           237,812.54           -88,537.01                                  149,275.53
    商标使用权                       152,517.10           10,506.81                                   163,023.91
    软件                            4,530,529.70         385,593.05                                  4,916,122.75
    道路冠名权                        56,499.76               2,999.88                                 59,499.64
    三、无形资产账面净值合计       10,951,665.43         -101,697.20                                10,849,968.23
    土地使用权                      7,932,912.55         -170,392.48                                 7,762,520.07
    专利权                           258,887.46          183,607.01                                   442,494.47
    商标使用权                        62,302.90           -10,506.81                                   51,796.09
    软件                            2,694,062.28         -101,405.04                                 2,592,657.24
    道路冠名权                          3,500.24              -2,999.88                                   500.36土地使用权专利权商标使用权软件
                                                                   青岛金王应用化学股份有限公司 2013 半年度报告全文道路冠名权
    无形资产账面价值合计                  10,951,665.43          -101,697.20                                 10,849,968.23
    土地使用权                             7,932,912.55          -170,392.48                                  7,762,520.07
    专利权                                  258,887.46            183,607.01                                   442,494.47
    商标使用权                               62,302.90            -10,506.81                                    51,796.09
    软件                                   2,694,062.28          -101,405.04                                  2,592,657.24
    道路冠名权                                 3,500.24            -2,999.88                                          500.36本期摊销额 0.00 元。(2)公司开发项目支出19、商誉20、长期待摊费用
                                                                                                             单位: 元
       项目             期初数        本期增加额      本期摊销额      其他减少额       期末数         其他减少的原因办公室租金及装
                       1,775,893.28                    1,775,893.28修费
    二期水磨石地面           243,245.16                      122,080.35                      121,164.81
    信息服务费                               120,000.00        6,666.66                      113,333.34
    合计                   2,019,138.44      120,000.00    1,904,640.29                      234,498.15          --长期待摊费用的说明21、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                             单位: 元
                       项目                                 期末数                              期初数递延所得税资产:
    资产减值准备                                                               17,841.09                        17,841.08
    应收款项坏账准备                                                       923,763.59                         1,139,150.82
    存货跌价准备                                                           278,766.89                          278,766.89
    小计                                                                  1,220,371.57                        1,435,758.79递延所得税负债:未确认递延所得税资产明细
                                                                     青岛金王应用化学股份有限公司 2013 半年度报告全文未确认递延所得税资产的可抵扣亏损将于以下年度到期应纳税差异和可抵扣差异项目明细
                                                                                                                    单位: 元
                                                                             暂时性差异金额
                        项目
                                                                期末                                    期初应纳税差异项目可抵扣差异项目
    应收款项坏帐准备                                                         4,811,885.78                            7,001,609.43
    存货跌价准备                                                             1,115,067.57                            1,115,067.57
    固定资产减值准备                                                            118,940.55                            118,940.55
    小计                                                                     6,045,893.90                            8,235,617.55(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                    单位: 元
                                      报告期末互抵后的       报告期末互抵后的    报告期初互抵后的       报告期初互抵后的
                 项目                 递延所得税资产或       可抵扣或应纳税暂    递延所得税资产或       可抵扣或应纳税暂
                                              负债               时性差异                负债                  时性差异
    递延所得税资产                                1,220,371.57                               1,435,758.79递延所得税资产和递延所得税负债互抵明细递延所得税资产和递延所得税负债的说明22、资产减值准备明细
                                                                                                                    单位: 元
                                                                                 本期减少
          项目                 期初账面余额          本期增加                                              期末账面余额
                                                                         转回               转销
    一、坏账准备                      9,351,500.07                          4,539,614.29                             4,811,885.78
    二、存货跌价准备                 12,165,350.09        5,609,652.63                                              17,775,002.72
    七、固定资产减值准备                118,940.55                                                                    118,940.55
    合计                             21,635,790.71        5,609,652.63      4,539,614.29                            22,705,829.05资产减值明细情况的说明
                                        青岛金王应用化学股份有限公司 2013 半年度报告全文23、其他非流动资产24、短期借款(1)短期借款分类
                                                                                单位: 元
                 项目          期末数                             期初数
    质押借款                                 11,072,784.91                       4,205,226.47
    保证借款                                128,779,545.97                      30,913,300.00
    合计                                    139,852,330.88                      35,118,526.47短期借款分类的说明25、应付票据
                                                                                单位: 元
                 种类          期末数                             期初数
    银行承兑汇票                             54,470,000.00                      70,810,000.00
    合计                                     54,470,000.00                      70,810,000.00下一会计期间将到期的金额元。应付票据的说明26、应付账款(1)应付账款情况
                                                                                单位: 元
                 项目          期末数                             期初数
    1 年以内                                119,235,128.75                     153,448,518.14
    1~2 年                                    4,400,711.23                       2,192,081.54
    2-3 年                                     362,703.82                         841,296.85
    3 年以上                                  2,737,875.50                       2,530,772.57
    合计                                    126,736,419.30                     159,012,669.10
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项(3)账龄超过一年的大额应付账款情况的说明27、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                     项目                                  期末数                                   期初数
    1 年以内                                                             5,683,980.76                             9,188,184.09
    1-2 年                                                               1,076,351.37                              800,631.22
    2-3 年                                                               2,491,381.44                              369,284.02
    3 年以上                                                             1,082,935.91                              578,388.47
    合计                                                                10,334,649.48                            10,936,487.80(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项(3)账龄超过一年的大额预收账款情况的说明28、应付职工薪酬
                                                                                                                 单位: 元
         项目          期初账面余额             本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                              649,785.99           17,488,208.16                    17,529,206.10              608,788.05贴和补贴
    二、职工福利费                                      1,757,263.59                     1,757,263.59
    三、社会保险费                                      2,754,335.38                     2,754,335.38
    四、住房公积金                                        198,916.00                      198,916.00
    六、其他                     2,152,953.12             145,520.46                      248,540.00              2,049,933.58工会经费和职工教
                             2,152,953.12             145,520.46                      248,540.00              2,049,933.58育经费
    合计                         2,802,739.11          22,344,243.59                    22,488,261.07             2,658,721.63应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 2,049,933.58 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文29、应交税费
                                                                                                     单位: 元
                     项目                                 期末数                         期初数
    增值税                                                             -9,724,667.70                 -16,475,562.49
    营业税                                                                  1,095.61                        681.85
    企业所得税                                                          1,022,736.16                    282,979.31
    个人所得税                                                                539.34                      4,241.06
    印花税                                                                306,917.74                     62,948.06
    河道基金                                                               62,754.79                      1,667.24
    房产税                                                                                              101,527.69
    城市建设维护税                                                                                      323,721.61
    教育费附加                                                                                              496.66
    土地使用税                                                                                          349,894.62
    合计                                                               -8,330,624.06                 -15,347,404.39应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程30、应付利息
                                                                                                     单位: 元
                     项目                                 期末数                         期初数
    短期借款应付利息                                                      317,060.43                     90,912.37
    公司债券利息                                                        8,034,246.58                    534,246.58
    合计                                                                8,351,307.01                    625,158.95应付利息说明31、应付股利32、其他应付款(1)其他应付款情况
                                                                                                     单位: 元
                   项目                                期末数                           期初数
    1 年以内                                                           3,179,371.17                   3,639,500.30
    1-2 年                                                              741,046.82                      750,689.62
    2-3 年                                                                3,760.30                        3,760.30
    3 年以上                                                             45,210.63                       55,210.63
    合计                                                               3,969,388.92                   4,449,160.85
                                                                       青岛金王应用化学股份有限公司 2013 半年度报告全文(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项(3)账龄超过一年的大额其他应付款情况的说明(4)金额较大的其他应付款说明内容33、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                                    单位: 元
                     项目                                    期末数                               期初数
    1 年内到期的长期借款                                             100,000,000.00
    合计                                                             100,000,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                    单位: 元
                     项目                                    期末数                               期初数
    抵押借款                                                         100,000,000.00
    合计                                                             100,000,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。金额前五名的一年内到期的长期借款
                                                                                                                    单位: 元
                                                                利率               期末数                       期初数
    贷款单位        借款起始日        借款终止日        币种
                                                                (%) 外币金额         本币金额        外币金额 本币金额中国进出口银
               2011 年 10 月 27 日 2013 年 10 月 27 日 人民币元 4.76%                100,000,000.00                      0.00行青岛分行
    合计                   --                --             --        --         --      100,000,000.00        --            0.00一年内到期的长期借款中的逾期借款资产负债表日后已偿还的金额元。一年内到期的长期借款说明34、长期借款(1)长期借款分类
                                                                                                                    单位: 元
                     项目                                    期末数                                   期初数
                                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文
    抵押借款                                                                                                                    100,000,000.00
    合计                                                                                                                        100,000,000.00长期借款分类的说明(2)金额前五名的长期借款
                                                                                                                                   单位: 元
                                                                  利率                   期末数                          期初数
    贷款单位      借款起始日      借款终止日             币种
                                                                  (%)       外币金额        本币金额        外币金额       本币金额
    中国进出口银    2011 年 10     2013 年 10 月 27
                                                   人民币元        4.76%                                                    100,000,000.00
    行青岛分行      月 27 日       日
    合计                   --               --               --         --             --                            --         100,000,000.00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等35、应付债券
                                                                                                                                   单位: 元
                                                                         期初应付利 本期应计利 本期已付利 期末应付利
    债券名称       面值        发行日期         债券期限    发行金额                                                                 期末余额
                                                                             息             息           息            息
             200,000,000 2012 年 12                     200,000,000                     7,500,000.0               8,034,246.5 197,322,328
    12 金王债                               5年                               534,246.58
                       .00 月 19 日                               .00                              0                         8             .76应付债券说明,包括可转换公司债券的转股条件、转股时间36、长期应付款(1)金额前五名长期应付款情况(2)长期应付款中的应付融资租赁款明细37、专项应付款38、其他非流动负债39、股本
                                                                                                                                    单位:元
                                                                 本期变动增减(+、-)
                   期初数                                                                                                         期末数
                                      发行新股            送股            公积金转股             其他           小计
    股份总数        321,916,620.00                                                                                              321,916,620.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文40、库存股库存股情况说明41、专项储备专项储备情况说明42、资本公积
                                                                                                      单位: 元
           项目                  期初数               本期增加               本期减少          期末数
    资本溢价(股本溢价)                 15,522,771.74                                              15,522,771.74
    其他资本公积                           304,327.31                                                    304,327.31
    合计                                 15,827,099.05                                              15,827,099.05资本公积说明注:其他资本公积中304,327.31元系以前年度无法支付的应付款项转入43、盈余公积
                                                                                                      单位: 元
           项目                  期初数               本期增加               本期减少          期末数
    法定盈余公积                         23,226,624.31                                              23,226,624.31
    储备基金                             12,080,234.75                                              12,080,234.75
    企业发展基金                          6,036,608.50                                                  6,036,608.50
    合计                                 41,343,467.56                                              41,343,467.56盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议44、一般风险准备一般风险准备情况说明45、未分配利润
                                                                                                      单位: 元
                   项目                                     金额                         提取或分配比例
    调整后年初未分配利润                                                  203,465,108.99           --
    加:本期归属于母公司所有者的净利润                                       18,308,822.47         --
    期末未分配利润                                                        221,773,931.46           --调整年初未分配利润明细:
                                                                  青岛金王应用化学股份有限公司 2013 半年度报告全文1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数46、营业收入、营业成本(1)营业收入、营业成本
                                                                                                              单位: 元
                 项目                                本期发生额                              上期发生额
    主营业务收入                                                    620,010,911.51                           559,006,056.93
    营业成本                                                        537,945,986.74                           472,987,171.86(2)主营业务(分行业)
                                                                                                              单位: 元
                                               本期发生额                                   上期发生额
           行业名称
                                   营业收入                 营业成本             营业收入                营业成本
    制造业                             224,505,285.80            171,367,633.27      258,703,367.44          196,887,334.57
    贸易行业                           395,505,625.71            366,578,353.47      300,302,689.49          276,099,837.29
    合计                               620,010,911.51            537,945,986.74      559,006,056.93          472,987,171.86(3)主营业务(分产品)
                                                                                                              单位: 元
                                               本期发生额                                   上期发生额
           产品名称
                                   营业收入                 营业成本             营业收入                营业成本
    新材料蜡烛及工艺品等               224,505,285.80            171,367,633.27      258,703,367.44          196,887,334.57
    油品贸易等                         395,505,625.71            366,578,353.47      300,302,689.49          276,099,837.29
    合计                               620,010,911.51            537,945,986.74      559,006,056.93          472,987,171.86(4)主营业务(分地区)
                                                                                                              单位: 元
                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文
                                        本期发生额                                        上期发生额
          地区名称
                             营业收入                  营业成本               营业收入                  营业成本
    境外                         213,365,177.83             164,896,492.77            246,904,469.60        190,600,593.22
    境内                         406,645,733.68             373,049,493.97            312,101,587.33        282,386,578.64
    合计                         620,010,911.51             537,945,986.74            559,006,056.93        472,987,171.86(5)公司来自前五名客户的营业收入情况
                                                                                                             单位: 元
             客户名称            主营业务收入                              占公司全部营业收入的比例(%)
    大连亨润丰石油化工有限公司                    149,544,947.01                                                   24.12%
    蚌埠市宏河石化有限公司                        137,673,982.91                                                   22.21%
    上海丽汇诚石化有限公司                         96,204,786.32                                                   15.52%RECKITT BENCKISER
                                               61,188,536.99                                                       9.87%HEALTHCARE UK
    IKEA                                           59,251,517.51                                                       9.56%
    合计                                          503,863,770.74                                                   81.28%营业收入的说明47、合同项目收入48、营业税金及附加
                                                                                                             单位: 元
                项目            本期发生额                 上期发生额                          计缴标准
    消费税                                        737.30
    营业税                                     1,095.60                               5%
    城市维护建设税                          1,575,573.35              3,055,927.32 7%
    教育费附加                               675,245.73               1,307,575.13 3%
    地方教育费附加                           450,163.80                874,685.43 2%
    河道费                                    53,175.72                      593.73
    合计                                    2,755,991.50              5,238,781.61                     --营业税金及附加的说明49、销售费用
                                                                                                             单位: 元
                  项目                        本期发生额                                    上期发生额
                                    青岛金王应用化学股份有限公司 2013 半年度报告全文
    办公费                               597,704.34                           727,988.54
    仓储费                               269,496.01                            65,820.76
    测试费                               516,632.21                           623,408.78
    差旅费                              1,920,298.00                         1,671,056.41
    出口信用保险                         185,601.95                           271,337.28
    港杂费                              1,943,628.02                         2,408,784.82
    广告宣传费                           887,080.30                          2,447,992.85
    销售佣金                               -9,752.15                          483,676.16
    运杂费                              2,849,836.21                         3,479,872.99
    职工薪酬                            4,475,789.62                         2,988,959.83
    租赁费                              2,280,998.55                         3,171,722.30
    其他                                2,073,735.79
    合计                               17,991,048.85                        18,340,620.7250、管理费用
                                                                            单位: 元
               项目   本期发生额                           上期发生额
    办公费                              1,092,061.02                         1,847,735.96
    差旅费                               514,668.72                           993,867.70
    长期待摊费用摊销                     129,687.18                           323,477.17
    税金                                1,147,942.75                         1,956,671.54
    研发费                              7,785,605.72                         8,975,667.05
    用工管理费                          1,211,800.56                         1,628,723.80
    折旧费                              1,661,418.31                         1,800,424.51
    职工薪酬                            4,247,770.41                         3,738,318.30
    租赁费                               733,781.90                          1,150,236.96
    其他                                4,803,598.90                         3,978,674.06
    合计                               23,328,335.47                        26,393,797.0551、财务费用
                                                                            单位: 元
               项目   本期发生额                           上期发生额
    利息支出                           16,068,646.01                        16,911,624.76
    减:利息收入                       -5,339,188.37                        -5,699,032.38
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文
    汇兑损失                                                    2,419,300.88                              -977,053.91
    手续费                                                       999,475.34                                841,273.87
    议付费                                                       136,508.01                                213,787.45
    合计                                                       14,284,741.87                          11,290,599.7952、公允价值变动收益53、投资收益(1)投资收益明细情况
                                                                                                        单位: 元
                   项目                              本期发生额                          上期发生额
    成本法核算的长期股权投资收益                                                                          3,400,000.00
    权益法核算的长期股权投资收益                                                                              -189.07
    处置长期股权投资产生的投资收益                                                                    -2,990,119.78
    合计                                                                                                   409,691.15(2)按成本法核算的长期股权投资收益
                                                                                                        单位: 元
           被投资单位                 本期发生额           上期发生额             本期比上期增减变动的原因
    青岛银行股份有限公司                                           3,400,000.00
    合计                                                           3,400,000.00                  --(3)按权益法核算的长期股权投资收益
                                                                                                        单位: 元
           被投资单位                 本期发生额           上期发生额             本期比上期增减变动的原因
    康帕斯金王(青岛)制造有限公司                                        -189.07 公司注销
    合计                                                                  -189.07                --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明54、资产减值损失
                                                                                                        单位: 元
                        项目                            本期发生额                       上期发生额
    一、坏账损失                                                      -4,558,711.81                        972,211.70
    二、存货跌价损失                                                  5,609,652.63
                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文
    合计                                                          1,050,940.82                                972,211.7055、营业外收入(1)营业外收入情况
                                                                                                           单位: 元
                                                                                       计入当期非经常性损益的
                  项目             本期发生额                 上期发生额
                                                                                                   金额
    非流动资产处置利得合计                                                     66,202.50
    政府补助                                   140,000.00                       4,000.00                      140,000.00
    罚款收入                                    45,375.00                      20,933.00
    其他                                       168,687.25                      35,025.65
    合计                                       354,062.25                  126,161.15                         140,000.00(2)政府补助明细
                                                                                                           单位: 元
               项目          本期发生额                上期发生额                           说明
    技术改造奖励                       120,000.00
    财政收入贡献奖                                                  4,000.00
    2012 博士后创新项目资助             20,000.00
    合计                               140,000.00                   4,000.00                     --营业外收入说明56、营业外支出
                                                                                                           单位: 元
                                                                                          计入当期非经常性损益
                      项目                本期发生额                上期发生额
                                                                                                   的金额
    非流动资产处置损失合计                            48,627.76
    罚款支出                                           4,315.68                   14,899.43
    其他                                              24,772.30                   94,163.42
    合计                                              77,715.74                  109,062.85营业外支出说明57、所得税费用
                                                                                                           单位: 元
                                                     青岛金王应用化学股份有限公司 2013 半年度报告全文
                         项目                         本期发生额                    上期发生额
    按税法及相关规定计算的当期所得税                              5,181,542.26                 3,658,578.35
    递延所得税调整                                                 -522,959.50                   -99,731.84
    合计                                                          4,658,582.76                 3,558,846.5158、基本每股收益和稀释每股收益的计算过程基本每股收益基本每股收益=P0÷S
    S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk其中:P0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为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。稀释每股收益稀释每股收益=P1/(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,P1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,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对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和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。59、其他综合收益
                                                                                                 单位: 元
                         项目                         本期发生额                    上期发生额
    4.外币财务报表折算差额                                       -1,109,958.69                 1,575,810.22
                         小计                                -1,109,958.69                 1,575,810.22
                         合计                                -1,109,958.69                 1,575,810.22其他综合收益说明60、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                 单位: 元
                                项目                                         金额
    政府补助                                                                                    140,000.00
                                                    青岛金王应用化学股份有限公司 2013 半年度报告全文
    保证金、暂收款、暂付款收回                                                                   290,544.75
                               合计                                                          430,544.75收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                              单位: 元
                               项目                                        金额
    付现费用                                                                                  29,305,222.54
                               合计                                                       29,305,222.54支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                                                              单位: 元
                               项目                                        金额
    银行存款利息                                                                               1,054,161.53
                               合计                                                        1,054,161.53收到的其他与投资活动有关的现金说明(4)支付的其他与投资活动有关的现金(5)收到的其他与筹资活动有关的现金(6)支付的其他与筹资活动有关的现金61、现金流量表补充资料(1)现金流量表补充资料
                                                                                              单位: 元
                    补充资料                       本期金额                       上期金额
    1.将净利润调节为经营活动现金流量:                   --                             --
    净利润                                                     18,271,630.01                  20,650,817.14
    加:资产减值准备                                            1,050,940.82                     972,211.70
    固定资产折旧、油气资产折耗、生产性生物资产折旧              8,097,835.74                   8,554,282.85
    无形资产摊销                                                  480,955.21                     496,624.64
    长期待摊费用摊销                                            1,904,640.29                     323,477.17
    处置固定资产、无形资产和其他长期资产的损失(收益               48,627.76                     -66,202.50
                                                                 青岛金王应用化学股份有限公司 2013 半年度报告全文以―-‖号填列)
    财务费用(收益以―-‖号填列)                                           10,729,457.64                    10,235,538.47
    投资损失(收益以―-‖号填列)                                                                              -409,691.15
    递延所得税资产减少(增加以―-‖号填列)                                   215,387.22                        -99,613.33
    存货的减少(增加以―-‖号填列)                                     -112,912,718.00                     -89,484,153.07
    经营性应收项目的减少(增加以―-‖号填列)                               85,407,008.83                   -42,977,774.39
    经营性应付项目的增加(减少以―-‖号填列)                              -52,690,140.45                    49,698,940.45
    经营活动产生的现金流量净额                                              -39,445,002.69                   -42,039,339.52
    2.不涉及现金收支的重大投资和筹资活动:                            --                              --
    3.现金及现金等价物净变动情况:                                    --                              --
    现金的期末余额                                                          355,671,886.35                   180,261,447.21
    减:现金的期初余额                                                      294,309,603.86                   185,925,864.16
    现金及现金等价物净增加额                                                 61,362,282.49                    -5,664,416.95(2)现金和现金等价物的构成
                                                                                                              单位: 元
                       项目                                      期末数                          期初数
    一、现金                                                                355,671,886.35                   294,309,603.86
    其中:库存现金                                                            1,061,721.84                     1,728,805.27
    可随时用于支付的银行存款                                            317,159,895.12                   252,091,813.49
    可随时用于支付的其他货币资金                                         37,450,269.39                    40,488,985.10
    三、期末现金及现金等价物余额                                            355,671,886.35                   294,309,603.86现金流量表补充资料的说明62、所有者权益变动表项目注释说明对上年年末余额进行调整的―其他‖项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项八、关联方及关联交易1、本企业的母公司情况
                                                                             母公司对 母公司对
    母公司名                                    法定代表                         本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型       注册地              业务性质 注册资本
    称                                         人                            持股比例 表决权比 终控制方        代码
                                                                               (%)       例(%)
    青岛金王 控股股东 有限责任 中国山东 姜颖               提供运输 45000000       27.03%    27.03% 陈索斌      70643392-
                                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文
    国际运输             公司                                  服务                                                    4有限公司本企业的母公司情况的说明2、本企业的子公司情况
                                                                                            持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地    法定代表人 业务性质          注册资本
                                                                                              (%)         (%)           码青岛金王国
                          有限责任公                                           6320 万人
    际贸易有限 控股子公司                  山东青岛    陈索斌         贸易                          100%        100% 66128509-0
                          司                                                   民币公司青岛保税区
                          有限责任公                                           3000 万人
    金王贸易有 控股子公司                  山东青岛    陈索斌         贸易                          100%        100% 55082731-x
                          司                                                   民币限公司
    宝旌国际有                有限责任公 越南胡志明                   生产、研发 1860 万美
             控股子公司                            杜心强                                       100%        100%
    限公司                    司           市                         销售         元
    香港景隆实                有限责任公                              产品销售、
             控股子公司                中国香港    姜颖                        10000 港元       100%        100%
    业有限公司                司                                      贸易代理青岛五月花
                          有限责任公                                           500 万元人
    品牌管理有 控股子公司                  山东青岛    陈索斌         品牌管理                         60%       60% 59902146-4
                          司                                                   民币限公司3、本企业的合营和联营企业情况4、本企业的其他关联方情况
             其他关联方名称                               与本公司关系                              组织机构代码
    青岛金王集团有限公司                        实际控制人控制的公司                      72557364-X
    青岛金王轻工制品有限公司                    实际控制人控制的公司                      61431028-1
    青岛金王工业园有限公司                      实际控制人控制的公司                      70643759-7
    香港金王投资有限公司                        具有重大影响的股东
    青岛金王集团餐饮管理有限公司                实际控制人控制的公司                      59526796-9本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                       单位: 元
       关联方             关联交易内容        关联交易定价方              本期发生额                     上期发生额
                                                                       青岛金王应用化学股份有限公司 2013 半年度报告全文
                                           式及决策程序                               占同类交                        占同类交
                                                                       金额           易金额的         金额           易金额的
                                                                                      比例(%)                       比例(%)青岛金王国际运输
                   提供运输服务           市场定价                     1,454,487.00     38.65%         2,269,248.63     35.66%有限公司出售商品、提供劳务情况表
                                                                                                                      单位: 元(2)关联租赁情况公司出租情况表公司承租情况表
                                                                                                                      单位: 元
                                                                                                              本报告期确认的
    出租方名称       承租方名称       租赁资产种类          租赁起始日         租赁终止日     租赁费定价依据
                                                                                                                 租赁费
    青岛金王集团有 青岛金王国际贸                        2010 年 09 月 01 2013 年 08 月 31
                                   房产                                                    市场定价                350,000.00
    限公司           易有限公司                          日                 日
    青岛金王集团有 青岛保税区金王                        2010 年 09 月 01 2013 年 08 月 31
                                   房产                                                    市场定价                   50,000.00
    限公司           贸易有限公司                        日                 日青岛金王工业园 青岛金王应用化 办公楼、宿舍、 2013 年 01 月 01 2015 年 12 月 31
                                                                                           市场定价                510,000.00
    有限公司         学股份有限公司 食堂和露天货场 日                       日关联租赁情况说明(3)关联担保情况
                                                                                                                      单位: 元
                                                                                                          担保是否已经履行
        担保方          被担保方             担保金额             担保起始日              担保到期日
                                                                                                                 完毕青岛金王集团有限 青岛金王应用化学
                                             100,000,000.00 2013 年 03 月 29 日 2014 年 02 月 07 日 否
    公司               股份有限公司青岛金王应用化学 青岛金王国际贸易
                                              30,000,000.00 2011 年 09 月 23 日 2013 年 09 月 23 日 否
    股份有限公司       有限公司青岛金王应用化学 青岛金王国际贸易
                                              50,000,000.00 2013 年 02 月 18 日 2014 年 02 月 18 日 否
    股份有限公司       有限公司青岛金王应用化学 青岛金王国际贸易
                                              50,000,000.00 2013 年 05 月 30 日 2014 年 05 月 29 日 否
    股份有限公司       有限公司青岛金王应用化学 青岛保税区金王贸
                                              81,000,000.00 2012 年 09 月 11 日 2013 年 09 月 11 日 否
    股份有限公司       易有限公司关联担保情况说明
       截至2013年06月30日,青岛金王集团有限公司为青岛金王应用化学股份有限公司在招商银行股份有限
                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文公司青岛分行的短期借款人民币1亿元提供担保,担保额度为1.5亿元。
    截至2013年06月30日青岛金王应用化学股份有限公司在中国银行股份有限公司即墨支行为青岛金王国际贸易有限公司办理了最高额保证业务。担保最高金额为叁仟万元整。担保内容为:在2011年9月23日起至2013年9月23日青岛金王应用化学股份有限公司为青岛金王国际贸易有限公司办理进出口押汇、进口信用证业务进行担保。
    截至2013年06月30日青岛金王应用化学股份有限公司在青岛银行股份有限公司福州路支行为青岛保税区金王贸易有限公司办理了最高额保证业务。担保最高金额为捌仟壹佰万元整。担保内容为:在2012年9月11日到2013年9月11日至青岛金王应用化学股份有限公司为青岛保税区金王贸易有限公司办理进出口押汇、国内远期信用证、国内即期信用证、国内信用证项下卖方押汇、国内信用证项下买方押汇、进口远期信用证、进口即期信用证业务进行担保。
    截至2013年06月30日青岛金王应用化学股份有限公司在青岛银行股份有限公司香港花园支行(原热河路支行)为青岛金王国际贸易有限公司办理了最高额保证业务。担保最高金额为伍仟万元整。担保内容为:在2013年02月18日到2014年02月18日至青岛金王应用化学股份有限公司为青岛金王国际贸易有限公司办理国内即期信用证、国内远期信用证,进口远期信用证,进口即期信用证业务进行担保。
    截至2013年06月30日青岛金王应用化学股份有限公司在中国光大银行股份有限公司青岛山东路支行为青岛金王国际贸易有限公司办理了最高额保证业务。担保最高金额为伍仟万元整。担保内容为:在2013年05月30日到2014年05月29日至青岛金王应用化学股份有限公司为青岛金王国际贸易有限公司办理贸易融资业务进行担保。(4)关联方资金拆借(5)关联方资产转让、债务重组情况(6)其他关联交易6、关联方应收应付款项上市公司应收关联方款项
                                                                                                单位: 元
                                                  期末                                期初
         项目名称             关联方
                                       账面余额           坏账准备         账面余额          坏账准备
    差旅费                   陈索斌           22,055.95                            38,961.50上市公司应付关联方款项九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响2、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响
                                                                              青岛金王应用化学股份有限公司 2013 半年度报告全文十、承诺事项1、重大承诺事项2、前期承诺履行情况十一、资产负债表日后事项1、重要的资产负债表日后事项说明2、资产负债表日后利润分配情况说明3、其他资产负债表日后事项说明十二、其他重要事项1、非货币性资产交换2、债务重组3、企业合并4、租赁5、期末发行在外的、可转换为股份的金融工具十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                               单位: 元
                                                 期末数                                                 期初数
                            账面余额                       坏账准备                    账面余额                          坏账准备
           种类
                                          比例                           比例                        比例                             比例
                            金额                          金额                        金额                           金额
                                           (%)                           (%)                         (%)                              (%)按组合计提坏账准备的应收账款
    账龄组合               89,881,644.15 100%              3,192,295.73      3.55% 141,444,213.83                       4,734,364.70      3.35%
    组合小计               89,881,644.15 100%              3,192,295.73      3.55% 141,444,213.83                       4,734,364.70      3.35%
    合计                   89,881,644.15 --                3,192,295.73 --           141,444,213.83 --                  4,734,364.70 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                   期末数                                                            期初数
                      账面余额                                                         账面余额
    账龄
                                          比例         坏账准备                                              比例          坏账准备
                     金额                                                            金额
                                          (%)                                                                (%)1 年以内
    其中:        --                     --           --                     --                             --          --
                      84,953,656.51 94.52%                1,982,682.17                129,811,438.63 91.78%                  3,486,545.16
    1 年以内小            84,953,656.51 94.52%                1,982,682.17                129,811,438.63 91.78%                  3,486,545.16
                                                                       青岛金王应用化学股份有限公司 2013 半年度报告全文计
    1至2年                  4,574,134.59        5.09%        914,826.92                  11,278,442.98       7.97%            952,733.70
    2至3年                        99,939.53     0.11%         49,969.77                    100,275.79        0.07%               50,137.90
    3至4年                        45,380.74     0.05%         36,304.59                      45,439.95       0.03%               36,351.96
    4至5年                          102.50            0%          82.00                            102.50          0%               82.00
    5 年以上                  208,430.28        0.23%        208,430.28                    208,513.98        0.15%            208,513.98
    合计                   89,881,644.15         --         3,192,295.73                141,444,213.83        --            4,734,364.70组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)金额较大的其他的应收账款的性质或内容(3)应收账款中金额前五名单位情况
                                                                                                                             单位: 元
                                                                                                               占应收账款总额的比例
       单位名称               与本公司关系                  金额                        年限
                                                                                                                       (%)RECKITT BENCKISER
                       客户                                  33,755,140.73 一年以内                                            38.94%HEALTHCARE UK青岛金王国际贸易有限
                       全资子公司                            11,884,381.88 一年以内                                            13.71%公司SAINSBURY'S ASIA
                       客户                                    5,417,784.92 一年以内                                            6.25%LIMITED
    宝旌国际有限公司       全资子公司                              4,799,176.31 一年以内                                            5.54%
    IKEA                   客户                                    4,790,991.91 一年以内                                            5.53%
           合计                     --                       60,647,475.75                --                                   69.97%(4)应收关联方账款情况
                                                                                                                             单位: 元
           单位名称                      与本公司关系                        金额                       占应收账款总额的比例(%)
    青岛金王国际贸易有限公司 全资子公司                                             11,884,381.88                                  13.71%
    宝旌国际有限公司              全资子公司                                            4,799,176.31                                5.54%
            合计                              --                                16,683,558.19                                  19.25%
                                                                                青岛金王应用化学股份有限公司 2013 半年度报告全文(5)不符合终止确认条件的应收账款的转移金额为 0.00 元。2、其他应收款(1)其他应收款
                                                                                                                                        单位: 元
                                                         期末数                                                      期初数
                                     账面余额                        坏账准备                      账面余额                      坏账准备
              种类
                                                        比例                        比例                           比例                     比例
                                    金额                            金额                          金额                          金额
                                                        (%)                         (%)                             (%)                     (%)按组合计提坏账准备的其他应收款
    账龄组合                         204,302,022.75 100%                395,331.83 0.19%        130,057,795.45                      280,802.93 0.22%
    组合小计                         204,302,022.75 100%                395,331.83 0.19%        130,057,795.45                      280,802.93 0.22%
    合计                             204,302,022.75 --                  395,331.83 --           130,057,795.45 --                   280,802.93 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                        单位: 元
                                        期末数                                                                期初数
                            账面余额                                                         账面余额
       账龄
                                                比例           坏账准备                                            比例          坏账准备
                          金额                                                             金额
                                                (%)                                                                (%)1 年以内
    其中:               --                    --           --                     --                             --           --
                          204,089,660.75        99.9%             214,228.39               129,770,815.90 99.77%                       106,820.23
    1 年以内小计              204,089,660.75        99.9%             214,228.39               129,770,815.90 99.77%                       106,820.23
    1至2年                         18,498.20        0.01%               3,699.64                      74,768.24        0.06%                14,953.65
    2至3年                                                                                            78,200.00        0.06%                39,100.00
    3至4年                                                                                            20,885.00        0.02%                16,708.00
    4至5年                         82,300.00        0.04%              65,840.00                      49,526.31        0.04%                39,621.05
    5 年以上                      111,563.80        0.05%             111,563.80                      63,600.00        0.05%                63,600.00
    合计                      204,302,022.75         --               395,331.83               130,057,795.45           --                 280,802.93组合中,采用余额百分比法计提坏账准备的其他应收款
                                                                 青岛金王应用化学股份有限公司 2013 半年度报告全文□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况(3)本报告期实际核销的其他应收款情况(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况(5)金额较大的其他应收款的性质或内容(6)其他应收款金额前五名单位情况
                                                                                                             单位: 元
                                                                                                 占其他应收款总额的比
         单位名称             与本公司关系             金额                      年限
                                                                                                        例(%)青岛金王国际贸易有限
                       全资子公司                      196,716,024.14 1 年以下                                  96.47%公司
    出口退税               未收回出口退税款                  4,999,834.08 1 年以下                                  2.45%
    基金保险               代扣个人保险                      1,051,919.39 1 年以下                                  0.52%
    淘宝网(天猫商城)     押金                               433,463.19 1 年以下                                   0.21%青岛保税区金王贸易有
                       全资子公司                         232,690.37 1 年以下                                    0.11%限公司
           合计                    --                  203,433,931.17              --                           99.76%(7)其他应收关联方账款情况
                                                                                                             单位: 元
           单位名称                     与本公司关系                    金额                占其他应收款总额的比例(%)
    青岛金王国际贸易有限公司 全资子公司                                       196,716,024.14                        96.47%青岛保税区金王贸易有限公
                              全资子公司                                       232,690.37                        0.11%司
            合计                             --                           196,948,714.51                        96.58%(8)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。
                                                                         青岛金王应用化学股份有限公司 2013 半年度报告全文3、长期股权投资
                                                                                                                       单位: 元
                                                                                      在被投资
                                                                            在被投资 单位持股
                                                                 在被投资
    被投资单                                                                    单位表决 比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                 减值准备
    位                                                                      权比例 决权比例                减值准备    红利
                                                                 比例(%)
                                                                              (%)     不一致的
                                                                                        说明青岛金王
                     63,200,00 63,200,00             63,200,00
    国际贸易 成本法                                                     100%       100%
                          0.00      0.00                  0.00有限公司青岛保税
    区金王贸             30,000,00 30,000,00             30,000,00
           成本法                                                   100%       100%
    易有限公                  0.00      0.00                  0.00司
    宝旌国际             114,150,9 114,150,9             114,150,9
           成本法                                                   100%       100%
    有限公司                35.68     35.68                 35.68香港景隆
                     20,633,91 6,842,335 13,791,58 20,633,91
    实业有限 成本法                                                     100%       100%
                          5.00       .00      0.00        5.00公司
    青岛市商             52,000,00 52,000,00             52,000,00
           成本法                                                  0.78%      0.78%
    业银行                    0.00      0.00                  0.00
                     279,984,8 266,193,2 13,791,58 279,984,8
    合计          --                                                    --         --        --
                        50.68     70.68       0.00      50.68长期股权投资的说明
    注1:公司2006年在越南设立子公司宝旌国际有限公司,截至报告期末公司累计投资(折合人民币)114,150,935.68元,占其权益的100%。
    注2:公司2007年在山东青岛设立子公司金王国际贸易有限公司,公司投资63,200,000.00元,占其权益的100%。
    注3:公司2008年在香港设立子公司香港景隆贸易有限公司,公司投资100万美元,2013年1月名称变更为香港景隆实业有限公司,并对其追加投资1600万美元,占其权益的100%,截止2013年6月30日已投资320万美元,剩余资金将根据公司需要陆续投入。
    注4:公司于2010年3月10日以货币资金投资100万元设立全资子公司-青岛保税区金王贸易有限公司。于2010年11月9日对青岛保税区金王贸易有限公司增加投资2900万元,变更后的注册资本3000万元,实收资本3000万元。
                                                          青岛金王应用化学股份有限公司 2013 半年度报告全文4、营业收入和营业成本(1)营业收入
                                                                                                    单位: 元
              项目                    本期发生额                                  上期发生额
    主营业务收入                                       191,427,644.51                              343,730,787.93
    合计                                               191,427,644.51                              343,730,787.93
    营业成本                                           154,160,032.82                              284,996,438.60(2)主营业务(分行业)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           行业名称
                          营业收入                营业成本             营业收入                营业成本
    制造业                     191,427,644.51          154,160,032.82       220,178,813.39         174,208,831.69
    贸易业                                                                  123,551,974.54         110,787,606.91
    合计                       191,427,644.51          154,160,032.82       343,730,787.93         284,996,438.60(3)主营业务(分产品)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           产品名称
                          营业收入                营业成本             营业收入                营业成本
    新材料蜡烛及工艺品等       191,427,644.51          154,160,032.82       220,178,813.39         174,208,831.69
    油品贸易等                                                              123,551,974.54         110,787,606.91
    合计                       191,427,644.51          154,160,032.82       343,730,787.93         284,996,438.60(4)主营业务(分地区)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           地区名称
                          营业收入                营业成本             营业收入                营业成本
    外销                       187,155,469.50          152,161,519.39       215,853,349.28         171,135,850.96
    内销                         4,272,175.01            1,998,513.43       127,877,438.65         113,860,587.64
    合计                       191,427,644.51          154,160,032.82       343,730,787.93         284,996,438.60
                                                          青岛金王应用化学股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                          单位: 元
                                                                                            占公司全部营业收入的
                       客户名称                               营业收入总额
                                                                                                    比例(%)
    RECKITT BENCKISER HEALTHCARE UK                                             48,103,904.82                     25.12%
    IKEA                                                                        25,616,308.51                     13.38%
    BEST BASE INTERNATIONAL LIMITED COMPANY                                     21,680,574.29                     11.33%
    SAINSBURY'S ASIA LIMITED                                                    12,127,697.44                      6.34%
    XENOS B.V.                                                                   6,025,965.80                      3.15%
    合计                                                                    113,554,450.86                        59.32%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                          单位: 元
                       项目                               本期发生额                         上期发生额
    成本法核算的长期股权投资收益                                     21,878,366.97                        10,396,790.45
    权益法核算的长期股权投资收益                                                                                  -189.07
    处置长期股权投资产生的投资收益                                                                        -2,990,119.78
    合计                                                             21,878,366.97                         7,406,481.60(2)按成本法核算的长期股权投资收益
                                                                                                          单位: 元
              被投资单位              本期发生额          上期发生额             本期比上期增减变动的原因
    宝旌国际有限公司                        21,878,366.97        6,996,790.45
    青岛银行股份有限公司                                         3,400,000.00
    合计                                    21,878,366.97       10,396,790.45                      --(3)按权益法核算的长期股权投资收益
                                                                                                          单位: 元
              被投资单位              本期发生额          上期发生额             本期比上期增减变动的原因
    康帕斯金王(青岛)制造有限公司                     0.00           -189.07
    合计                                               0.00           -189.07                      --
                                                             青岛金王应用化学股份有限公司 2013 半年度报告全文投资收益的说明6、现金流量表补充资料
                                                                                                       单位: 元
                         补充资料                                本期金额                  上期金额
    1.将净利润调节为经营活动现金流量:                                  --                       --
    净利润                                                                    22,015,753.53            22,813,770.89
    加:资产减值准备                                                          -1,427,540.07              664,878.98
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             5,205,020.74             5,358,995.24
    无形资产摊销                                                                373,417.79               471,099.05
    长期待摊费用摊销                                                            128,747.01               323,477.17处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号
                                                                             48,627.76                -66,202.50填列)
    财务费用(收益以―-‖号填列)                                            11,748,502.21            11,644,891.56
    投资损失(收益以―-‖号填列)                                          -21,878,366.97             -7,406,481.60
    递延所得税资产减少(增加以―-‖号填列)                                    214,131.01                -99,731.84
    存货的减少(增加以―-‖号填列)                                        -31,977,941.01         -47,753,809.05
    经营性应收项目的减少(增加以―-‖号填列)                              -21,217,055.08        -169,002,080.56
    经营性应付项目的增加(减少以―-‖号填列)                                -4,159,677.53        150,573,755.43
    经营活动产生的现金流量净额                                              -40,926,380.61         -32,477,437.23
    2.不涉及现金收支的重大投资和筹资活动:                              --                       --
    3.现金及现金等价物净变动情况:                                      --                       --
    现金的期末余额                                                          284,359,318.62         131,598,595.08
    减:现金的期初余额                                                      218,637,049.86         136,224,436.19
    现金及现金等价物净增加额                                                  65,722,268.76            -4,625,841.117、反向购买下以评估值入账的资产、负债情况十四、补充资料1、当期非经常性损益明细表
                                                                                                       单位: 元
                           项目                                  金额                      说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    -48,627.76
    计入当期损益的政府补助(与企业业务密切相关,按照国家统                  140,000.00
                                                               青岛金王应用化学股份有限公司 2013 半年度报告全文一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      184,974.27
    减:所得税影响额                                                            41,824.98
    合计                                                                      234,521.53                   --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、境内外会计准则下会计数据差异(1)同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                 单位: 元
                                  归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                 本期数               上期数                    期末数                      期初数
    按中国会计准则                    18,308,822.47           20,650,817.14         567,773,713.24              550,574,849.46按国际会计准则调整的项目及金额(2)同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                 单位: 元
                                  归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                 本期数               上期数                    期末数                      期初数
    按中国会计准则                    18,308,822.47           20,650,817.14         567,773,713.24              550,574,849.46按境外会计准则调整的项目及金额(3)境内外会计准则下会计数据差异原因说明3、净资产收益率及每股收益
                                                                                                                  单位:元
                                           加权平均净资产收益率                           每股收益
                 报告期利润
                                                  (%)                   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                                 3.27%                       0.057                       0.057扣除非经常性损益后归属于公司普通股股东
                                                             3.23%                       0.056                       0.056的净利润
                                                    青岛金王应用化学股份有限公司 2013 半年度报告全文4、公司主要会计报表项目的异常情况及原因的说明(1)2013年6月30日应收账款余额比2012年12月31日减少58.72%,主要原因本报告期回款增加。(2)2013年6月30日预付账款余额比2012年12月31日增加115.81%,主要原因本报告期拟增加存货储备所致。(3)2013年6月30日其他应收款余额比2012年12月31日增加52.52%,主要原因本报告期出口退税未退回所致。(4)2013年6月30日存货余额比2012年12月31日增加39.99%,主要原因本报告期增加存货储备所致。(5)2013年6月30日长期待摊费用余额比2012年12月31日减少88.39%,主要原因本报告期无长期待摊费用的增加。(6)2013年6月30日短期借款余额比2012年12月31日增加了298.23%,主要原因为本报告期公司新增流动资金贷款增加所致。(7)2013年6月30日应交税费余额比2012年12月31日增加45.72%,主要原因本报告期子公司应交增值税增加所致。(8)2013年6月30日应付利息余额比2012年12月31日增加1235.87%,主要原因是本报告期计提公司债利息所致。(9) 营业税金及附加本期比上年同期减少47.39%,主要由于上年同期税务系统与外汇核销系统比对产生应纳税基数增加所致。(10)营业外收入本期比上年同期增加180.64%,主要原因是本报告期收到保险补偿所致。(11)所得税费用本期比上年同期增加30.90%,主要原因是本报告期子公司实现利润总额比去年同期增加所致。(12)其他综合收益比上年同期减少170.44%,主要原因是外币报表折算差额本报告期比上年同期减少所致。
                                                            青岛金王应用化学股份有限公司 2013 半年度报告全文
                                    第九节 备查文件目录1、董事长签名的2013年半年度报告文本原件;2、载有法定代表人、财务负责人、会计机构负责人签名并盖章的会计报表;3、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿;4、其他相关文件;5、以上备查文件的备置地点:公司董事会办公室。
                                                                                青岛金王应用化学股份有限公司
                                                                                              董事长:陈索斌
                                                                          董事会批准报送日期:2013年8月26日
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