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方正电机(002196)公告正文

方正电机:2012年半年度报告

公告日期 2012-08-24
股票简称:方正电机 股票代码:002196
                             浙江方正电机股份有限公司 2012 年半年度报告全文浙江方正电机股份有限公司ZHEJIANG FOUNDER MOTOR CO.,LTD.
    (住所:浙江省丽水市天宁工业区 24 号)
    2012 年半年度报告
          证券代码:002196
         证券简称:方正电机
    披露时间:2012 年 8 月 24 日
                                                     浙江方正电机股份有限公司 2012 年半年度报告全文
                                     一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    所有董事均已出席了审议本次半年报的董事会会议。
    公司半年度财务报告未经会计师事务所审计。
    公司负责人张敏、主管会计工作负责人胡宏及会计机构负责人(会计主管人员) 卢美玲声明:保证半年度报告中财务报告的真实、完整。
                                                                                                            浙江方正电机股份有限公司 2012 年半年度报告全文
                                                                                    目          录一、重要提示 .................................................................................................................................................................... 2
    目     录 ................................................................................................................................................................................ 3二、公司基本情况 ............................................................................................................................................................ 4三、主要会计数据和业务数据摘要 ................................................................................................................................ 5四、股本变动及股东情况 ................................................................................................................................................ 8五、董事、监事和高级管理人员 .................................................................................................................................. 11六、董事会报告 .............................................................................................................................................................. 15七、重要事项 .................................................................................................................................................................. 20八、财务会计报告 .......................................................................................................................................................... 29九、备查文件目录 ...................................................................................................................................................... 1288
                                                                     浙江方正电机股份有限公司 2012 年半年度报告全文
                                          二、公司基本情况(一)公司信息
    A 股代码                  002196                                  B 股代码
    A 股简称                  方正电机                                B 股简称
    上市证券交易所            深圳证券交易所
    公司的法定中文名称        浙江方正电机股份有限公司
    公司的法定中文名称缩写    方正电机
    公司的法定英文名称        ZHEJIANG FOUNDER MOTOR CO., LTD.
    公司的法定英文名称缩写    FDM
    公司法定代表人            张敏
    注册地址                  浙江省丽水市天宁工业区 24 号
    注册地址的邮政编码        323000
    办公地址                  浙江省丽水市天宁工业区 24 号
    办公地址的邮政编码        323000
    公司国际互联网网址        www.fdm.com.cn
    电子信箱                  lsfdm@mail.lsptt.zj.cn(二)联系人和联系方式
                                                     董事会秘书                          证券事务代表
    姓名                                  胡宏                                    王根香
    联系地址                              浙江省丽水市天宁工业区 24 号            浙江省丽水市天宁工业区 24 号
    电话                                  0578-2171041                            0578-2276502
    传真                                  0578-2276502                            0578-2276502
    电子信箱                              fdmhu@hotmail.com                       835694683@qq.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称             《证券时报》登载半年度报告的中国证监会指定网站网
                                     http://www.cninfo.com.cn址
    公司半年度报告备置地点                 公司董事会办公室
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文
                            三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                             本报告期比上年同期增减
             主要会计数据              报告期(1-6 月)               上年同期
                                                                                                       (%)
    营业总收入(元)                              252,802,541.88              297,472,488.63                    -15.02%
    营业利润(元)                                 13,950,335.10               18,972,079.55                    -26.47%
    利润总额(元)                                 22,017,240.27               19,476,336.17                     13.05%
    归属于上市公司股东的净利润(元)               17,747,914.95               20,438,676.89                    -13.17%归属于上市公司股东的扣除非经常性损
                                               13,534,616.36               19,919,475.34                    -32.05%益的净利润(元)
    经营活动产生的现金流量净额(元)               21,831,171.58              -12,346,023.39                    276.83%
                                                                                             本报告期末比上年度期末
                                          本报告期末                 上年度期末
                                                                                                     增减(%)
    总资产(元)                                  681,986,538.06              691,336,532.26                     -1.35%
    归属于上市公司股东的所有者权益(元)          296,861,038.81              296,471,873.86                      0.13%
    股本(股)                                    115,725,000.00              115,725,000.00                        0%主要财务指标
                                                                                             本报告期比上年同期增减
             主要财务指标              报告期(1-6 月)                上年同期
                                                                                                       (%)
    基本每股收益(元/股)                                      0.15                      0.18                   -16.67%
    稀释每股收益(元/股)                                      0.15                      0.18                   -16.67%扣除非经常性损益后的基本每股收益
                                                           0.12                      0.17                   -29.41%(元/股)
    全面摊薄净资产收益率(%)                              5.98%                       7.37%                     -1.39%
    加权平均净资产收益率(%)                              5.87%                       7.43%                     -1.56%扣除非经常性损益后全面摊薄净资产收
                                                       4.56%                       7.18%                     -2.62%益率(%)扣除非经常性损益后的加权平均净资产
                                                       4.47%                       7.25%                     -2.78%收益率(%)每股经营活动产生的现金流量净额(元/
                                                           0.19                      -0.11                  272.73%股)
                                                                                             本报告期末比上年度同期
                                          本报告期末                  上年度期末
                                                                                                   末增减(%)归属于上市公司股东的每股净资产(元/
                                                           2.57                      2.56                     0.39%股)
    资产负债率(%)                                        56.47%                      57.12%                    -0.65%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文(二)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□ 适用 √ 不适用2、同时按照境外会计准则与按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□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                  涉及的国际会计准则和/或境
      重大的差异项目            项目金额(元)              形成差异的原因
                                                                                    外会计准则规定等说明4、境内外会计准则下会计数据差异的说明无(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                       项目                            金额(元)                      说明
    非流动资产处置损益                                          489,065.48越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照
                                                           4,330,385.00国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变
                                                            121,107.54动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                            -75.47其他符合非经常性损益定义的损益项目少数股东权益影响额
    所得税影响额                                               -727,183.96
    合计                                                      4,213,298.59                 --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
          项目                涉及金额(元)                                说明
                                                                    浙江方正电机股份有限公司 2012 年半年度报告全文
                                    四、股本变动及股东情况(一)股本变动情况1、股份变动情况表□ 适用 √ 不适用2、限售股份变动情况□ 适用 √ 不适用(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 11,436 户。2、前十名股东持股情况
                                                前十名股东持股情况
                                                                          持有有限售         质押或冻结情况
    股东名称(全称)         股东性质     持股比例(%)    持股总数
                                                                            条件股份    股份状态         数量
                      张敏   境内自然人          24.86       28,767,000    21,575,250 质押               27,330,000通联创业投资股份有限公 境内非国有法
                                                 17.48       20,225,000            0
                     司           人
                      钱进   境内自然人          10.95       12,673,500     9,505,125 质押                4,500,000
                    李锦火   境内自然人           3.02        3,489,752            0广发证券股份有限公司客
                             境内自然人           2.27        2,626,122            0户信用交易担保证券帐户
                    章则余   境内自然人           1.05        1,209,900
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文
                      胡宏   境内自然人              0.99         1,140,000      855,000
                    方天成   境内自然人              0.75            871,274
                    蔡宝中   境内自然人              0.66            762,288
                    周婉芸   境内自然人               0.5            582,224股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                                 期末持有无限售条件                    股份种类及数量
                 股东名称
                                                     股份的数量                种类                     数量
                    通联创业投资股份有限公司                20,225,000 A 股                                    20,225,000
                                          张敏               7,191,750 A 股                                     7,191,750
                                      李锦火                 3,489,752 A 股                                     3,489,752
                                          钱进               3,168,375 A 股                                     3,168,375广发证券股份有限公司客户信用交易担保证券
                                                             2,626,122 A 股                                     2,626,122
                                     帐户
                                      章则余                 1,209,900 A 股                                     1,209,900
                                      方天成                  871,274 A 股                                       871,274
                                      蔡宝中                  762,288 A 股                                       762,288
                                      周婉芸                  582,224 A 股                                       582,224
                                      张寅孩                  531,300 A 股                                       531,300上述股东关联关系或(及)一致行动人的说明前十名股东和前十名无限售条件股东之间,张敏、钱进、胡宏是一致行动人,其他未知是否属于一致行动人。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                                张敏
    实际控制人类别                                                个人情况说明
    实际控制人:张敏先生,中国国籍,1961年8月生,大学学历。2001 年12 月起担任浙江方正电机股份有限公司董事长兼总经理,2005 年3 月至今任浙江方正电机股份有限公司董事长。此外,张敏先生曾担任丽水市人大常委、浙江省人大代表,现担任浙江省总商会副会长、丽水市政协常委、丽水市工商联主席、浙江省缝纫电机行业协会会长等职务。(3)公司与实际控制人之间的产权及控制关系的方框图
                                                        浙江方正电机股份有限公司 2012 年半年度报告全文(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东√ 适用 □ 不适用
                                                                                    注册资本
          法人股东名称        法定代表人     成立日期     主要经营业务或管理活动               币种
                                                                                    (万元)
                                                         实业投资,企业投资信息咨询,
                                                         财务咨询,企业管理咨询,经
                                                         济信息咨询( 不含证券、期货
                                           2000 年 12 月
    通联创业投资股份有限公司    管大源                       咨询);为高新技术企业及项目   30,000 CNY
                                           11 日
                                                         融资提供担保(不含金融业
                                                         务),从事高新技术孵化器的投
                                                         资与建设。
            情况说明(四)可转换公司债券情况□ 适用 √ 不适用
                                                                                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文
                                                         五、董事、监事和高级管理人员(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                    是否在股东
                                                                                                                                 其中:持有 期末持有股
                                              任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                                     单位或其他
    姓名        职务        性别   年龄                                                                                           限制性股票 票期权数量   变动原因
                                                   期            期         (股)       份数量(股)份数量(股)   (股)                                          关联单位领
                                                                                                                                 数量(股)    (股)
                                                                                                                                                                         取薪酬
                                              2011 年 05 月 2014 年 05 月
    张敏      董事长      男                 51                                 28,767,000                              28,767,000    21,575,250                        否
                                              06 日        05 日
                                              2011 年 05 月 2014 年 05 月
    钱进      总经理      男                 51                                 12,673,500                              12,673,500     9,505,125                        否
                                              06 日        05 日
          董事会秘
                                              2011 年 05 月 2014 年 05 月
    胡宏      书、财务总 男                  50                                  1,140,000                               1,140,000      855,000                         否
                                              06 日        05 日
          监
                                              2011 年 05 月 2014 年 05 月
    蔡军彪    董事        男                 43                                          0                                       0                                      否
                                              06 日        05 日
                                              2011 年 05 月 2014 年 05 月
    孟宏亮    董事        男                 36                                          0                                       0                                      是
                                              06 日        05 日
                                              2011 年 05 月 2014 年 05 月
    项永旺    董事        男                 39                                          0                                       0                                      是
                                              06 日        05 日
                                              2011 年 05 月 2014 年 05 月
    徐亚明    独立董事    女                 58                                          0                                       0                                      否
                                              06 日        05 日
                                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文
                                                 2011 年 05 月 2014 年 05 月
    马骏       独立董事    男                   44                                 0    0                                     否
                                                 06 日        05 日
                                                 2011 年 05 月 2011 年 05 月
    陈希琴     独立董事    女                   47                                 0    0                                     否
                                                 06 日        05 日
                                                 2011 年 05 月 2014 年 05 月
    马斌武     监事        男                   35                                 0    0                                     否
                                                 06 日        05 日
                                                 2011 年 05 月 2014 年 05 月
    申虎       监事        男                   45                                 0    0                                     否
                                                 06 日        05 日
                                                 2011 年 05 月 2014 年 05 月
    吴玲芳     监事        女                   33                                 0    0                                     是
                                                 06 日        05 日
    合计           --        --         --                --           --                                           --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                    在股东单位                                  在股东单位是否领
    任职人员姓名                股东单位名称                         任期起始日期    任期终止日期
                                                    担任的职务                                       取报酬津贴
                                                                 2001 年 02 月
    孟宏亮         通联创业投资股份有限公司            副总经理                                     是
                                                                 01 日
                                                   投资业务部 2001 年 09 月
    项永旺         通联创业投资股份有限公司                                                         是
                                                   经理          01 日
                                                                 2000 年 11 月
    吴玲芳         通联创业投资股份有限公司            行政主管                                     是
                                                                 21 日在股东单位任职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                    在其他单位                                  在其他单位是否领
    任职人员姓名                其他单位名称                         任期起始日期    任期终止日期
                                                    担任的职务                                       取报酬津贴
    徐亚明         浙江财经学院                        教授                                         是
    陈希琴         浙江经济职业技术学院                教授                                         是
    马骏           国浩律师集团(杭州)事务所          合伙人                                       是在其他单位任职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人 经董事会薪酬与考核委员会审议通过后提请董事会、股东大会审议批准,决策程序符合《公司法》、
    员报酬的决策程序         《公司章程》和《董事会薪酬与考核委员会实施细则》的相关规定。董事、监事、高级管理人 依据公司现行的薪酬制度,依据风险、责任、利益相一致的原则,进行考核之后,按照其职务确
    员报酬确定依据           定在公司任职的董事、监事、高级管理人员的薪酬。董事、监事和高级管理人
                         报告期内,公司严格按照董事、监事、高级管理人员薪酬的决策程序与确定依据支付薪酬。员报酬的实际支付情况(四)公司董事、监事、高级管理人员变动情况
    姓名        担任的职务          变动情形       变动日期                          变动原因
                                              浙江方正电机股份有限公司 2012 年半年度报告全文(五)公司员工情况
    在职员工的人数                                                                        1,260
    公司需承担费用的离退休职工人数                                                           0
                                   专业构成
                    专业构成类别                         专业构成人数
    生产人员                                                                              1,011
    销售人员                                                                                33
    技术人员                                                                               120
    财务人员                                                                                16
    行政人员                                                                                80
                                   教育程度
                    教育程度类别                          数量(人)
    博士                                                                                     2
    硕士                                                                                     2
    本科                                                                                    80
    大专                                                                                   158
    高中及以下                                                                            1,018公司员工情况说明
                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文
                                                六、董事会报告(一)管理层讨论与分析
    报告期内,国际经济复杂,欧债危机对全球经济造成的影响还在持续,再加上国内经济的下行压力较大,由于宏观经济的疲软、人工成本的提高等诸多不利因素,给企业生产经营带来了一定的压力。报告期内,公司实现营业收入25,280.25万元,较上年同期减少15.02%;实现营业利润1,395.03万元,较上年同期减少26.47%;实现净利润1,774.79万元,较上年同期减少13.17%。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否 □ 不适用公司主要子公司、参股公司的经营情况及业绩分析
      (1)丽水方正东进机电有限公司(简称方正东进),成立于2005 年11 月23 日,注册资本5193.95万元,住所为丽水市天宁工业区24 号,法人代表钱进,经营范围包括:电机、汽车零部件的生产和销售
      该公司是浙江方正电机股份有限公司的全资子公司。
      截至2012年6月30日,该公司资产总额为53,464,015.32元,净资产46,641,053.75元,2012年1-6月,实现营业收入15,871,159.60元,实现净利润506,568.48元。
      (2)丽水正德电子控制系统制造有限公司,成立于2009年12月30日,注册资本3000万元,住所为丽水市水阁工业区石牛路73号,法人代表钱进,经营范围包括:电子控制系统的制造与销售。
      该公司是浙江方正电机股份有限公司的全资子公司
      截至2012年6月30日,该公司资产总额为60,963,722.74元,净资产为46,020,719.24元,2012年1-6月,实现营业收入18,473,437.06元,实现净利润9,227,214.35元。可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素宏观经济波动带来风险、重要原材料价格波动带来风险、人力成本上涨过快带来风险已经市场竞争加剧带来的风险。1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                             单位:元
                                                                        营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品          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
    专用设备制造业     231,444,372.07      194,269,050.71        16.06%            -18.46%        -18.53%          0.07%分产品工业用缝纫机电
                        3,322,540.71     3,196,545.34           3.79%          -89.67%        -88.98%         -6.03%机
                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文
    家用缝纫机电机       117,823,894.74   96,091,838.02        18.44%            19.14%           9.19%          7.43%电脑高速自动平
                      76,225,204.12   61,203,545.31        19.71%           -43.63%          -41.8%         -2.52%缝机
    其他                  34,072,732.50   33,777,122.04           0.87%          93.94%         107.27%         -6.37%主营业务分行业和分产品情况的说明无毛利率比上年同期增减幅度较大的原因说明无(2)主营业务分地区情况
                                                                                                           单位:元
                    地区                              营业收入                    营业收入比上年同期增减(%)
    国内                                                             137,932,397.48                            -30.08%
    国外                                                              93,511,974.59                              8.01%主营业务分地区情况的说明无主营业务构成情况的说明无(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文3、持有外币金融资产、金融负债情况√ 适用 □ 不适用
                                                                                                       单位:元
                                        本期公允价值变动 计入权益的累计公
    项目                    期初                                                本期计提的减值         期末
                                             损益           允价值变动金融资产
    其中:1.以公允价值计量且其变动计入当期损益的金融资产
       其中:衍生金融资产
       2.贷款和应收
                        47,669,991.38                                            4,894,616.53     58,871,299.85款
       3.可供出售金融资产
       4.持有至到期投资
    金融资产小计            47,669,991.38                                            4,894,616.53     58,871,299.85
    金融负债                  517,700.03                                                               3,918,431.18(二)公司投资情况1、募集资金总体使用情况□ 适用 √ 不适用2、募集资金承诺项目情况□ 适用 √ 不适用3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用
                                                                   浙江方正电机股份有限公司 2012 年半年度报告全文(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计2012 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2012 年 1-9 月归属于上市公司股东的净利润变
                                                                       -30%    至                              0%动幅度2012 年 1-9 月归属于上市公司股东的净利润变
                                                                    1,882.79   至                          2,689.7动区间(万元)2011 年 1-9 月归属于上市公司股东的净利润
                                                                                                     26,897,003.92(元)
                                             由于公司下游行业服装行业疲软,电脑平缝机销售量减少,预计 2012 年业绩变动的原因说明
                                             1-9 月净利润与上年同期相比减少幅度小于 30%。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
    公司章程中规定的利润分配政策为:公司利润分配政策为应重视对投资者的合理投资回报,公司利润分配政策应保持连续性和稳定性,每三年以现金方式累计分配的利润不少于最近三年实现的年均可分配利润的百分之三十。在有条件的情况下,公司可以进行中期现金分红;公司董事会当年未做出现金利润分配预案的,应当在当年的定期报告中披露未分红的原因、未用于分红的资金留存公司的用途,独立董事应当对此发表独立意见。 报告期内,公司董事会在详细咨询、听取公司股东的意见,并结合公司 2011 年度盈利情况、投资情况等制定了公司 2011 年度利润分配预案,并提交公司与 2012 年 3 月 21 日召开的第四届董事会第六次会议审议通过。公司董事会对 2011 年利润分配方案形成专项决议后提交公司于 2012 年 4 月 13 日召开的 2011 年度股东大会审议通过。根据公司 2011 年度股东大会决议,公司以截止 2011 年 12 月 31 日股本 115,725,000 股为基数,以截止 2011 年 12 月 31 日未分配利润向全体股东按照每 10 股派发现金红利 1.50 元(含税),共计派发现金17,358,750.00 元。上述利润分配方案于 2012 年 5 月 8 日实施完毕。
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项
    (一)报告期内董事会的会议情况及决议内容
    报告期内公司共召开过3次董事会会议,具体情况如下:
    1、公司于2012年3月21日在浙江杭州召开了第四届董事会第六次会议。
    该会审议通过了(1)《公司2011年度总经理工作报告》;(2)《公司2011年度董事会工作报告》;(3)《公司2011年度财务决算报告》;(4)《关于公司2011年度利润分配的预案》;(5)《关于募集资金2011年度存放与使用情况的专项报告》;(6)《2011年年度报告及摘要的议案》;(7)《关于续聘天健会计师事务所为公司2011年度审计机构的议案》;(8)《公司2011年度内部控制自我评价报告》;(9)《关于申请办理银行授信额度及授权董事长在银行授信额度内签署相关文件的议案》;(10)《关于召开2011年年度股东大会的议案》;(11)《关于在越南投资办厂的议案》;(12)《关于聘任公司内部审计负责人的议案》;(13)《关于内幕知情人登记管理制度的议案》。
    2、公司于2012年4月23日以通讯方式召开了第四届董事会第七次会议。
    该会审议通过了《关于公司2012年第一季度报告正文及其摘要的议案》。
    3、公司于2012年5月22日以通讯方式召开了第四届董事会第八次会议。
    该会审议通过了《公司全资子公司为公司另一家全资子公司提供担保的议案》。
      (二) 董事会对股东大会决议的执行情况
    报告期内共召开一次股东大会,公司董事会严格按照股东大会决议和公司章程所赋予的职权,本着对全体股东认真负责的态度,积极稳妥地开展各项工作,较好的执行了股东大会决议。
    1、公司于2012年4月13日在公司会议室召开了2011年度股东大会。
    该次会议审议通过了(1)《公司2011年度董事会工作报告》;(2)《公司2011年度监事会工作报告》;(3)《公司2011年度财务决算报告》;(4)《公司2011年度利润分配预案》;(5)《公司2011年度报告及摘要》;(6)《关于续聘天健会计师事务所有限公司为公司2012年度审计机构》;(7)《关于申请办理银行授信额度及授权董事长在银行授信额度内签署相关文件》。(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文
                                           七、重要事项(一)公司治理的情况
    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》、《深圳证券交易所中小企业板上市公司规范运作指引》等法律、法规和中国证监会有关法律法规的要求,不断完善公司的法人治理结构,建立健全公司内部管理和控制制度,持续深入开展公司治理专项活动,促进了公司规范运作,进一步提高了公司治理水平。
    截至报告期末,公司整体运作规范,独立性强,信息披露规范,公司治理的实际状况基本符合《上市公司治理准则》的要求,具体情况如下:
    1、关于股东与股东大会
    报告期内,公司严格按照《公司法》、《证券法》、《深圳证券交易所股票上市规则》、《上市公司股东大会规则》、《公司章程》、《股东大会议事规则》等相关法律法规要求召集、召开股东大会,并请律师出席见证。公司能够平等对待所有股东,特别是确保中小股东享有平等地位,公司通过建立与股东沟通的有效渠道,以保证股东对公司重大事项享有知情权与参与权,并尽可能为股东参加股东大会提供便利,使其充分行使股东权利。
    2、关于公司与控股股东
    公司控股股东严格规范自己的行为,没有超越股东大会直接或间接干预公司的决策和经营活动,没有利用其特殊地位谋取额外利益。公司拥有独立完整的业务和自主经营能力,在业务、人员、资产、机构、财务上独立于控股股东,公司董事会、监事会和内部经营管理机构根据各议事规则及公司制度独立运行。
    3、关于董事和董事会
    公司严格按照《公司法》、《公司章程》的规定规范、透明的选举董事;现有董事九名,其中独立董事三名,占全体董事的三分之一,公司董事会的人数及人员构成符合有关法律、法规的要求,并且能够确保董事会作出科学决策;董事会严格按照《公司章程》和《公司董事会议事规则》召集、召开股东大会会议,执行股东大会决议;各位董事能够遵照《深圳证券交易所中小企业板块上市公司董事行为指引》、《公司董事会议事规则》、《公司独立董事工作制度》的要求勤勉尽职的开展工作,依法行使职权,积极参加相关知识的培训,熟悉有关法律法规。公司董事会下设各专业委员会尽职尽责,大大提高了董事会运作效率。
    4、关于监事和监事会
    公司监事会设监事三名,其中职工监事一名,监事会的人数和构成符合有关法律、法规的要求;监事会严格按照《公司法》、《公司章程》、《公司监事会议事规则》召集、召开监事会会议;公司监事能够本着对股东负责的态度,对公司财务以及公司董事、总经理和其他高级管理人员履行职责的合法、合规性进行有效监督;对公司重大事项、财务状况、董事和经理的履职情况等进行有效监督并发表意见,维护公司和全体股东的利益。
    5、关于绩效评价与激励约束机制
    公司建立了公正、透明、有效的董事、监事和经理人员的绩效评价标准和激励约束机制,公司高级管理人员的聘任公开、透明,严格按照有关法律法规的规定进行。公司未来还将探索更多形式的激励方式,形成多层次的综合激励机制,完善绩效评价标准,更好地调动管理人员的工作积极性,吸引和稳定优秀管理人才和技术、业务骨干。
    6、相关利益者
    公司充分尊重和维护相关利益者的合法权益,实现社会、股东、公司、员工等各方面利益的协调平衡,诚信对待供应商和客户,认真培养每一位员工,坚持与相关利益者互利共赢的原则,共同推动公司持续、健康、快速发展。
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文
    7、关于信息披露与透明度
    公司指定董事会秘书具体负责信息披露工作、接待投资者的来访和咨询,严格按照有关法律法规以及《信息披露事务管理制度》、《重大信息内部报告制度》等的要求,真实、准确、及时、公平、完整地披露有关信息。同时,公司进一步加强了与监管机构的经常性联系和主动沟通,积极向监管机构报告公司相关事项,确保公司信息披露更加规范。并指定《证券时报》和巨潮网(http://www.cninfo.com.cn)为公司信息披露的指定报纸和网站,确保公司所有股东能够以平等的机会获得信息。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况√ 适用 □ 不适用
    2012年4月13日召开的公司2011年度股东大会审议通过《公司2011年度利润分配预案》。
    经天健会计师事务所出具的天健审[2012] 1378 号审计报告确认,公司2011年度实现净利润30,704,550.67元(母公司报表数据),提取法定盈余公积金3,070,455.07元, 加上年结转未分配利润36,832,858.42元,本年度已分配利润11,568,960.00元,实际可供股东分配的利润为52,897,994.02元。公司本年度进行利润分配,以2011年12月31日的股本总数115,725,000股为基数,按照股权比例分配现金股利17,358,750.00元(含税),即向全体股东按每10股分配红利 1.5 元(含税),尚余35,539,244.02元,结转下一年度。
    上述利润分配方案已于2012年5月8日实施完毕。(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明
                                                    浙江方正电机股份有限公司 2012 年半年度报告全文3、持有非上市金融企业股权情况□ 适用 √ 不适用持有非上市金融企业股权情况的说明4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用
                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文2、担保情况√ 适用 □ 不适用
                                                                                                                  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)
    万向硅峰电子股份                           2010 年 05 月
                                   4,500                              4,500 保证           三年       否          否
    有限公司                                   01 日
    报告期内审批的对外担保额度                                     报告期内对外担保实际发生
                                                           0                                                                  0
    合计(A1)                                                     额合计(A2)
    报告期末已审批的对外担保额                                     报告期末实际对外担保余额
                                                    4,500                                                               4,500
    度合计(A3)                                                   合计(A4)
                                              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)
    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
    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
    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
    (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
                                                                                                                        4,500
    计(A3+B3)                                                    (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                              15.16其中:为股东、实际控制人及其关联方提供担保的金额(C)直接或间接为资产负债率超过 70%的被担保对象提供的债务担保金额(D)担保总额超过净资产 50%部分的金额(E)上述三项担保金额合计(C+D+E)未到期担保可能承担连带清偿责任说明
                                                                     浙江方正电机股份有限公司 2012 年半年度报告全文违反规定程序对外提供担保的说明3、委托理财情况□ 适用 √ 不适用4、日常经营重大合同的履行情况5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                   承诺人        承诺内容            承诺时间        承诺期限     履行情况
    股改承诺                             不适用           不适用                              不适用       不适用收购报告书或权益变动报告书中所作承
                                     不适用           不适用                              不适用       不适用诺
    资产置换时所作承诺                   不适用           不适用                              不适用       不适用
                                     张敏、通联创业
                                                      避免与公司同     2007 年 12 月 12
    发行时所作承诺                       投资股份有限                                         长期有效     严格履行
                                                      业竞争的承诺。 日
                                     公司、钱进
                                                      在离任六个月
                                                      后的十二个月
                                                      内通过证券交
                                     公司的董事、监 易所挂牌交易
                                                                       2007 年 12 月 12
    其他对公司中小股东所作承诺           事、高级管理人 出售本公司股                          任期内       严格履行
                                                                       日
                                     员               票数量占其所
                                                      持有本公司股
                                                      票总数的比例
                                                      不得超过 50%
    承诺是否及时履行                     √ 是 □ 否 □ 不适用
    未完成履行的具体原因及下一步计划     不适用是否就导致的同业竞争和关联交易问题
                                     √ 是 □ 否 □ 不适用作出承诺
                                                             浙江方正电机股份有限公司 2012 年半年度报告全文
    承诺的解决期限                       不适用
    解决方式                             不适用
    承诺的履行情况                       严格履行2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                                   单位:元
                           项目                                    本期                     上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计合计
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文(十四)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
       接待时间         接待地点           接待方式        接待对象类型     接待对象
                                                                                                的资料(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
             事项             刊载的报刊名称及版面            刊载日期           刊载的互联网网站及检索路径
                                                                              巨潮资讯网
    2011 年度业绩快报           《证券时报》              2012 年 01 月 18 日
                                                                              (http://www.cninfo.com.cn)关于全资子公司丽水正德电
    子控制系统制造有限公司收                                                      巨潮资讯网
                            《证券时报》              2012 年 03 月 15 日
    到增值税超税负退税款项的                                                      (http://www.cninfo.com.cn)公告
                                                                              巨潮资讯网
    2011 年年度报告摘要         《证券时报》              2012 年 03 月 23 日
                                                                              (http://www.cninfo.com.cn)
    董事会四届六次会议决议公                                                      巨潮资讯网
                            《证券时报》              2012 年 03 月 23 日
    告                                                                            (http://www.cninfo.com.cn)
    监事会四届四次会议决议公                                                      巨潮资讯网
                            《证券时报》              2012 年 03 月 23 日
    告                                                                            (http://www.cninfo.com.cn)
                                                      浙江方正电机股份有限公司 2012 年半年度报告全文
    公司 2011 年度募集资金存放                                         巨潮资讯网
                             《证券时报》   2012 年 03 月 23 日
    与使用情况的专项报告                                               (http://www.cninfo.com.cn)
    关于举行 2011 年度业绩网上                                         巨潮资讯网
                             《证券时报》   2013 年 03 月 26 日
    说明会的公告                                                       (http://www.cninfo.com.cn)
                                                                   巨潮资讯网
    2011 年度股东大会决议公告 《证券时报》      2012 年 04 月 14 日
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                                                                   巨潮资讯网
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                                                                   浙江方正电机股份有限公司 2012 年半年度报告全文
                                          八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元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: 浙江方正电机股份有限公司
                                                                                                          单位: 元
               项目                附注                期末余额                            期初余额流动资产:
    货币资金                                                      71,624,094.83                       86,412,357.22
    结算备付金
    拆出资金
    交易性金融资产                                                         0.00                         121,929.93
    应收票据                                                       5,160,000.00                       12,438,000.00
    应收账款                                                  153,222,036.29                       133,076,942.90
    预付款项                                                      34,939,673.23                       35,134,763.97
    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                                                     4,421,820.00                        2,179,836.96
    买入返售金融资产
    存货                                                      178,520,344.65                       197,757,278.10
    一年内到期的非流动资产
    其他流动资产
                               浙江方正电机股份有限公司 2012 年半年度报告全文
    流动资产合计                 447,887,969.00                    467,121,109.08非流动资产:
    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                   80,000.00                         80,000.00
    投资性房地产
    固定资产                  160,453,440.74                    160,908,759.91
    在建工程                   38,053,938.63                     25,234,596.58
    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                   30,506,791.30                     30,936,358.70
    开发支出
    商誉
    长期待摊费用                 730,764.61                        713,018.55
    递延所得税资产              4,273,633.78                      6,342,689.44
    其他非流动资产
    非流动资产合计               234,098,569.06                    224,215,423.18
    资产总计                     681,986,538.06                    691,336,532.26流动负债:
    短期借款                  232,449,541.27                    221,825,231.10
    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                   34,000,000.00                     26,000,000.00
    应付账款                   94,890,331.78                    131,438,523.71
    预收款项                    5,331,413.51                      6,094,213.89
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                3,885,807.32                      4,752,744.77
                                        浙江方正电机股份有限公司 2012 年半年度报告全文
    应交税费                           -3,396,842.69                    -14,101,691.55
    应付利息                             308,617.39                        229,419.69
    应付股利
    其他应付款                           867,630.67                        842,716.79
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                          368,336,499.25                    377,081,158.40非流动负债:
    长期借款
    应付债券
    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                     16,789,000.00                     17,783,500.00
    非流动负债合计                         16,789,000.00                     17,783,500.00
    负债合计                              385,125,499.25                    394,864,658.40所有者权益(或股东权益):
    实收资本(或股本)                115,725,000.00                    115,725,000.00
    资本公积                           75,397,654.00                     75,397,654.00
    减:库存股
    专项储备
    盈余公积                           16,588,462.02                     16,588,462.02
    一般风险准备
    未分配利润                         89,149,922.79                     88,760,757.84
    外币报表折算差额
    归属于母公司所有者权益合计            296,861,038.81                    296,471,873.86
    少数股东权益
    所有者权益(或股东权益)合计          296,861,038.81                    296,471,873.86
    负债和所有者权益(或股东权益)        681,986,538.06                    691,336,532.26
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文总计
    法定代表人:张敏                    主管会计工作负责人:胡宏                         会计机构负责人:卢美玲2、母公司资产负债表
                                                                                                      单位: 元
               项目          附注                 期末余额                             期初余额流动资产:
    货币资金                                                 57,417,264.50                        53,094,295.11
    交易性金融资产
    应收票据                                                  3,780,000.00                          138,000.00
    应收账款                                             133,247,459.19                           83,972,938.91
    预付款项                                                 25,400,881.36                        21,135,705.18
    应收利息
    应收股利
    其他应收款                                                4,710,896.98                         3,498,971.53
    存货                                                 155,584,067.38                        112,428,618.78
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                             380,140,569.41                        274,268,529.51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                                             82,216,106.05                     222,141,171.15
    投资性房地产
    固定资产                                             142,826,041.00                           35,611,077.77
    在建工程                                                 33,212,089.07                        20,392,747.02
    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                                                 30,506,791.30                        26,009,760.44
    开发支出
    商誉
                                    浙江方正电机股份有限公司 2012 年半年度报告全文
    长期待摊费用                     259,916.12                           1,440.00
    递延所得税资产                  3,118,446.87                      1,149,167.89
    其他非流动资产
    非流动资产合计                    292,139,390.41                    305,305,364.27
    资产总计                          672,279,959.82                    579,573,893.78流动负债:
    短期借款                      222,449,541.27                    182,825,231.10
    交易性金融负债
    应付票据                       34,000,000.00                     26,000,000.00
    应付账款                       98,558,363.75                     65,468,342.20
    预收款项                        4,778,213.51                      1,883,341.06
    应付职工薪酬                    3,163,033.87                      2,473,250.17
    应交税费                           19,929.57                    -12,323,064.95
    应付利息                         281,506.28                        178,698.85
    应付股利
    其他应付款                      1,793,659.97                     39,277,239.31
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                      365,044,248.22                    305,783,037.74非流动负债:
    长期借款
    应付债券
    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                 16,789,000.00                     13,247,500.00
    非流动负债合计                     16,789,000.00                     13,247,500.00
    负债合计                          381,833,248.22                    319,030,537.74所有者权益(或股东权益):
    实收资本(或股本)            115,725,000.00                    115,725,000.00
    资本公积                       75,331,900.00                     75,331,900.00
    减:库存股
    专项储备
                                                        浙江方正电机股份有限公司 2012 年半年度报告全文
    盈余公积                                           16,588,462.02                       16,588,462.02
    一般风险准备
    未分配利润                                         82,801,349.58                       52,897,994.02
    外币报表折算差额
    所有者权益(或股东权益)合计                       290,446,711.60                       260,543,356.04负债和所有者权益(或股东权益)
                                                   672,279,959.82                       579,573,893.78总计3、合并利润表
                                                                                               单位: 元
               项目                  附注   本期金额                            上期金额
    一、营业总收入                                     252,802,541.88                       297,472,488.63
    其中:营业收入                                 252,802,541.88                       297,472,488.63
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                     238,973,314.32                       278,500,409.08
    其中:营业成本                                 208,493,970.17                       245,563,302.55
            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                               304,524.54                          951,036.27
            销售费用                                    4,396,990.70                        5,785,739.79
            管理费用                                   17,691,100.19                       17,641,893.34
            财务费用                                    7,288,889.89                        5,714,888.20
            资产减值损失                                 797,838.83                         2,843,548.93
    加     :公允价值变动收益(损失以“-”号填列)
            投资收益(损失以“-”
                                                         121,107.54号填列)
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文
            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)                                   13,950,335.10                        18,972,079.55
    加    :营业外收入                                               8,432,697.31                          664,300.00
    减    :营业外支出                                                 365,792.14                          160,043.38
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                                     22,017,240.27                        19,476,336.17填列)
    减:所得税费用                                                   4,269,325.32                          -962,340.72
    五、净利润(净亏损以“-”号填列)                                   17,747,914.95                        20,438,676.89
    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
                                                                     17,747,914.95                        20,438,676.89润
    少数股东损益
    六、每股收益:                                                 --                                 --
    (一)基本每股收益                                                       0.15                                 0.18
    (二)稀释每股收益                                                       0.15                                 0.18七、其他综合收益
    八、综合收益总额                                                     17,747,914.95                        20,438,676.89
    归属于母公司所有者的综合
                                                                     17,747,914.95                        20,438,676.89收益总额
    归属于少数股东的综合收益总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    法定代表人:张敏                            主管会计工作负责人:胡宏                         会计机构负责人:卢美玲4、母公司利润表
                                                                                                              单位: 元
               项目                  附注                 本期金额                             上期金额
    一、营业收入                                                        226,919,522.08                     148,792,135.58
    减:营业成本                                                   194,535,050.75                     131,564,187.04
                                                          浙江方正电机股份有限公司 2012 年半年度报告全文
         营业税金及附加                                     167,506.85                        595,283.63
         销售费用                                         3,657,355.89                       2,719,382.21
         管理费用                                        13,871,821.54                       9,012,280.70
         财务费用                                         7,242,021.19                       4,172,189.72
         资产减值损失                                     -1,749,845.59                       660,875.95
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                         20,087,165.76                      24,000,000.00填列)
         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)                       29,282,777.21                      24,067,936.36
    加:营业外收入                                       4,100,182.32                        339,300.00
    减:营业外支出                                         307,198.69                          70,182.02
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                         33,075,760.84                      24,337,054.34填列)
    减:所得税费用                                       2,800,607.74                          11,724.83
    四、净利润(净亏损以“-”号填列)                       30,275,153.10                      24,325,329.51
    五、每股收益:                                  --                                   --
    (一)基本每股收益                                           0.26                               0.21
    (二)稀释每股收益                                           0.26                               0.21六、其他综合收益
    七、综合收益总额                                         30,275,153.10                      24,325,329.515、合并现金流量表
                                                                                                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                    215,645,930.76                        206,035,435.74
    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
                                              浙江方正电机股份有限公司 2012 年半年度报告全文
    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                       19,391,691.85                        11,638,185.73
    收到其他与经营活动有关的现金          3,630,303.43                          719,553.47
    经营活动现金流入小计                     238,667,926.04                       218,393,174.94
    购买商品、接受劳务支付的现金        171,990,632.13                       184,764,216.27
    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
                                          25,817,657.77                        27,864,485.32金
    支付的各项税费                        7,762,072.93                         8,818,153.76
    支付其他与经营活动有关的现金         11,266,391.63                         9,292,342.98
    经营活动现金流出小计                     216,836,754.46                       230,739,198.33
    经营活动产生的现金流量净额                21,831,171.58                       -12,346,023.39二、投资活动产生的现金流量:
    收回投资收到的现金                     134,863.49
    取得投资收益所收到的现金               108,173.98
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                        243,037.47                                  0.00
    购建固定资产、无形资产和其他
                                          23,079,268.00                        47,553,130.38长期资产支付的现金
    投资支付的现金                        3,024,000.00
                                                   浙江方正电机股份有限公司 2012 年半年度报告全文
    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
    投资活动现金流出小计                           26,103,268.00                         47,553,130.38
    投资活动产生的现金流量净额                    -25,860,230.53                        -47,553,130.38三、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                        162,713,658.80                        154,986,163.69
    发行债券收到的现金
    收到其他与筹资活动有关的现金                        0.00                         39,572,320.00
    筹资活动现金流入小计                          162,713,658.80                        194,558,483.69
    偿还债务支付的现金                        152,352,913.98                        111,924,430.49
    分配股利、利润或偿付利息支付
                                               23,454,441.28                         14,763,859.40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                                                     46,120,000.00
    筹资活动现金流出小计                          175,807,355.26                        172,808,289.89
    筹资活动产生的现金流量净额                    -13,093,696.46                         21,750,193.80四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                  -17,122,755.41                        -38,148,959.97
    加:期初现金及现金等价物余额               77,045,969.93                         85,867,868.02
    六、期末现金及现金等价物余额                   59,923,214.52                         47,718,908.056、母公司现金流量表
                                                                                         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              196,406,287.06                        121,964,882.39
    收到的税费返还                             14,527,012.13                         10,494,915.56
    收到其他与经营活动有关的现金                2,871,481.04                           542,104.79
                                              浙江方正电机股份有限公司 2012 年半年度报告全文
    经营活动现金流入小计                     213,804,780.23                       133,001,902.74
    购买商品、接受劳务支付的现金        168,709,773.38                        72,562,954.76
    支付给职工以及为职工支付的现
                                          21,908,793.74                        13,325,144.88金
    支付的各项税费                        5,798,962.68                         3,171,237.84
    支付其他与经营活动有关的现金          9,709,904.77                         7,178,105.79
    经营活动现金流出小计                     206,127,434.57                        96,237,443.27
    经营活动产生的现金流量净额                 7,677,345.66                        36,764,459.47二、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             20,087,165.76                        24,000,000.00
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                      20,087,165.76                        24,000,000.00
    购建固定资产、无形资产和其他
                                          21,922,623.00                        22,027,280.60长期资产支付的现金
    投资支付的现金                        3,024,000.00
    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
    投资活动现金流出小计                      24,946,623.00                        22,027,280.60
    投资活动产生的现金流量净额                -4,859,457.24                         1,972,719.40三、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                  157,713,658.80                       126,236,163.69
    发行债券收到的现金
    收到其他与筹资活动有关的现金                  0.00                        39,572,320.00
    筹资活动现金流入小计                     157,713,658.80                       165,808,483.69
    偿还债务支付的现金                  152,352,913.98                        67,134,430.49
    分配股利、利润或偿付利息支付
                                          23,408,352.39                        13,749,643.64的现金
    支付其他与筹资活动有关的现金                  0.00                       140,345,194.74
    筹资活动现金流出小计                     175,761,266.37                       221,229,268.87
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文
    筹资活动产生的现金流量净额                                      -18,047,607.57                               -55,420,785.18四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                    -15,229,719.15                               -16,683,606.31
    加:期初现金及现金等价物余额                                62,146,103.34                                   38,831,779.02
    六、期末现金及现金等价物余额                                    46,916,384.19                                   22,148,172.717、合并所有者权益变动表本期金额
                                                                                                                    单位: 元
                                                                       本期金额
                                                  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)
                             115,725, 75,397,6                   16,588,            88,760,7                       296,471,87一、上年年末余额
                              000.00    54.00                    462.02               57.84                              3.86
    加:会计政策变更
           前期差错更正
           其他
                             115,725, 75,397,6                   16,588,            88,760,7                       296,471,87二、本年年初余额
                              000.00    54.00                    462.02               57.84                              3.86
    三、本期增减变动金额(减少                                                          389,164.
                                                                                                                   389,164.95
    以“-”号填列)                                                                         95
                                                                                    17,747,9                       17,747,914(一)净利润
                                                                                      14.95                               .95(二)其他综合收益
                                                                                    17,747,9                       17,747,914上述(一)和(二)小计
                                                                                      14.95                               .95
    (三)所有者投入和减少资本      0.00     0.00    0.00    0.00      0.00      0.00      0.00      0.00       0.00         0.001.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
                                                                                    -17,358,                       -17,358,75
    (四)利润分配                  0.00     0.00    0.00    0.00      0.00      0.00                0.00       0.00
                                                                                     750.00                              0.00
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文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                                                           -17,358,                       -17,358,75
    配                                                                                   750.00                              0.004.其他
    (五)所有者权益内部结转         0.00     0.00    0.00    0.00     0.00      0.00      0.00      0.00       0.00         0.001.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
                              115,725, 75,397,6                  16,588,            89,149,9                       296,861,03四、本期期末余额
                               000.00    54.00                   462.02               22.79                              8.81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)
                               77,150, 113,972,                  13,518,            63,897,9                       268,538,60一、上年年末余额
                               000.00   654.00                   006.95               47.99                              8.94
    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
                               77,150, 113,972,                  13,518,            63,897,9                       268,538,60二、本年年初余额
                               000.00   654.00                   006.95               47.99                              8.94
    三、本期增减变动金额(减少 38,575, -38,575,                                         8,869,71                       8,869,716.
    以“-”号填列)               000.00   000.00                                         6.89                               89
    (一)净利润                                                                        20,438,6                       20,438,676
                                                                   浙江方正电机股份有限公司 2012 年半年度报告全文
                                                                                  76.89                         .89(二)其他综合收益
                                                                                20,438,6                 20,438,676上述(一)和(二)小计
                                                                                  76.89                         .89
    (三)所有者投入和减少资本      0.00     0.00    0.00   0.00     0.00    0.00      0.00    0.00   0.00         0.001.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
                                                                                -11,568,                 -11,568,96
    (四)利润分配                  0.00     0.00    0.00   0.00     0.00    0.00              0.00   0.00
                                                                                 960.00                        0.001.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                                                       -11,568,                 -11,568,96
    配                                                                               960.00                        0.004.其他
                              38,575, -38,575,
    (五)所有者权益内部结转                         0.00   0.00     0.00    0.00      0.00    0.00   0.00         0.00
                              000.00   000.00
    1.资本公积转增资本(或股     38,575, -38,575,
    本)                          000.00   000.002.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
                             115,725, 75,397,6                 13,518,          72,767,6                 277,408,32四、本期期末余额
                              000.00    54.00                  006.95             64.88                        5.838、母公司所有者权益变动表本期金额
                                                                                                          单位: 元
                                                                    本期金额
              项目
                               实收资本 资本公积 减:库存股 专项储备 盈余公积 一般风险 未分配利 所有者权
                                                             浙江方正电机股份有限公司 2012 年半年度报告全文
                              (或股本)                                          准备         润          益合计
                              115,725,00 75,331,900                  16,588,462             52,897,994 260,543,35一、上年年末余额
                                    0.00        .00                         .02                      .02       6.04
    加:会计政策变更
          前期差错更正
          其他
                              115,725,00 75,331,900                  16,588,462             52,897,994 260,543,35二、本年年初余额
                                    0.00        .00                         .02                      .02       6.04
    三、本期增减变动金额(减少                                                                  29,903,355 29,903,355
    以“-”号填列)                                                                                     .56        .56
                                                                                            30,275,153 30,275,153(一)净利润
                                                                                                     .10        .10(二)其他综合收益
                                                                                            30,275,153 30,275,153上述(一)和(二)小计
                                                                                                     .10        .10
    (三)所有者投入和减少资本          0.00       0.00   0.00    0.00         0.00      0.00           0.00       0.001.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
                                                                                            -17,358,75 -17,358,75
    (四)利润分配                      0.00       0.00   0.00    0.00         0.00      0.00
                                                                                                    0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                            -17,358,75 -17,358,753.对所有者(或股东)的分配
                                                                                                    0.00       0.004.其他
    (五)所有者权益内部结转            0.00       0.00   0.00    0.00         0.00      0.00           0.00       0.001.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                                                                                  16,986,952 16,986,952
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文
                                                                                                          .46         .46
                              115,725,00 75,331,900                       16,588,462              82,801,349 290,446,71四、本期期末余额
                                    0.00        .00                              .02                      .58        1.60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
                              77,150,000 113,906,90                       13,518,006              36,832,858 241,407,76一、上年年末余额
                                     .00        0.00                             .95                       .42       5.37
    加:会计政策变更
           前期差错更正
           其他
                              77,150,000 113,906,90                       13,518,006              36,832,858 241,407,76二、本年年初余额
                                     .00        0.00                             .95                       .42       5.37
    三、本期增减变动金额(减少以 38,575,000 -38,575,00                                                12,756,369 12,756,369
    “-”号填列)                       .00        0.00                                                       .51        .51
                                                                                                  24,325,329 24,325,329(一)净利润
                                                                                                           .51        .51(二)其他综合收益
                                                                                                  24,325,329 24,325,329上述(一)和(二)小计
                                                                                                           .51        .51
    (三)所有者投入和减少资本          0.00        0.00     0.00      0.00         0.00       0.00           0.00       0.001.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
                                                                                                  -11,568,96 -11,568,96
    (四)利润分配                      0.00        0.00     0.00      0.00         0.00       0.00
                                                                                                          0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                                  -11,568,96 -11,568,963.对所有者(或股东)的分配
                                                                                                          0.00       0.004.其他
                              38,575,000 -38,575,00
    (五)所有者权益内部结转                                 0.00      0.00         0.00       0.00           0.00       0.00
                                     .00        0.001.资本公积转增资本(或股本)38,575,000 -38,575,00
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文
                                    .00       0.002.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
                             115,725,00 75,331,900                  13,518,006          49,589,227 254,164,13四、本期期末余额
                                   0.00        .00                         .95                 .93       4.88(三)公司基本情况
    浙江方正电机股份有限公司(以下简称公司或本公司)系经浙江省人民政府企业上市工作领导小组浙上市(2001)98号文批准,由张敏、钱进、章则余、李锦火、胡宏、孙建荣、袁晓虹、朱勇虎、朱赵平、陈丽祖、陈荣昌、王志伟、蓝金申、章勤、涂永明和舒琳嫣等16位自然人发起设立,于2001年12月20日在浙江省工商行政管理局登记注册,取得注册号为3300001008362的《企业法人营业执照》,于2011年8月2日在浙江省工商行政管理局变更登记,变更后《企业法人营业执照》注册号为330000000015807。公司股票已于2007年12月12日在深圳证券交易所挂牌交易,股票代码:002196。现有注册资本11,572.5万元,股份总数11,572.5万股(每股面值1元)。其中,有限售条件的流通A股3,193.54万股,无限售条件的流通A股8,378.96万股。
    本公司属制造行业。经营范围:一般经营项目:电机、缝纫机的制造、销售;五金工具的销售;经营进出口业务。主要产品:家用缝纫机电机、工业用缝纫机电机、缝纫机用变频调速伺服电机、电脑高速自动平缝机、汽车电机。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础本公司财务报表以持续经营为编制基础。2、遵循企业会计准则的声明本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间会计年度自公历1月1日起至12月31日止。4、记账本位币采用人民币为记账本位币。
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文境外子公司的记账本位币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公司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。公司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。(2)非同一控制下的企业合并公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司按照《企业会计准则第33号——合并财务报表》编制。(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列示于现金流量表中的现金是指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折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;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,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或资本公积。(2)外币财务报表的折算
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文9、金融工具(1)金融工具的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。(2)金融工具的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 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。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
                                                                    浙江方正电机股份有限公司 2012 年半年度报告全文(4)金融负债终止确认条件
    当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(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工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。(6)金融资产(不含应收款项)减值准备计提
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
    对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。
    按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。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,或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发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。(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
                                                               金额 100 万元以上(含)且占应收款项账面余额 10%以上单项金额重大的判断依据或金额标准
                                                               的款项
                                                               单独进行减值测试,根据其未来现金流量现值低于其账面单项金额重大并单项计提坏账准备的计提方法
                                                               价值的差额计提坏账准备。(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
    账龄分析法组合               账龄分析法                   相同账龄的应收款项具有类似的风险特征组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
                                                                   浙江方正电机股份有限公司 2012 年半年度报告全文
             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)                                          5%                                              5%
    1-2 年                                                     10%                                             10%
    2-3 年                                                     20%                                             20%3 年以上
    3-4 年                                                     50%                                             50%
    4-5 年                                                     50%                                             50%
    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:□ 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单项计提坏账准备的理由:应收款项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现金流量现值存在显著差异坏账准备的计提方法: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准备。11、存货(1)存货的分类
    存货包括在日常活动中持有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□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他(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
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2)后续计量及损益确认
    对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对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,与被投资单位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的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。(4)减值测试方法及减值准备计提方法
    对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第22号——金融工具确认和计量》的规定计提相应的减值准备。
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文13、投资性房地产1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。2.投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。14、固定资产(1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。(2)融资租入固定资产的认定依据、计价方法固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。(3)各类固定资产的折旧方法
            类别                   折旧年限(年)         残值率(%)                   年折旧率(%)
    房屋及建筑物                27-30                  4                        3.6-3.2
    机器设备                    10                      4                        9.6
    电子设备                    10                      4                        9.6
    运输设备                    4-5                     4                        24-19.2
    其他设备                    5-10                    4                        19.2-9.6
    融资租入固定资产:                       --                    --                            --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文(5)其他说明15、在建工程(1)在建工程的类别
    在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。(2)在建工程结转为固定资产的标准和时点
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。(2)借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。(3)暂停资本化期间
    若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),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,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文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包括土地使用权、专利权及非专利技术等,按成本进行初始计量。(2)使用寿命有限的无形资产的使用寿命估计情况
       使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
             项目                预计使用寿命                                 依据
    土地使用权                 50
    软件                       5(3)使用寿命不确定的无形资产的判断依据(4)无形资产减值准备的计提
       使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。(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
       内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,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,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算20、长期待摊费用摊销方法
       长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文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因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。(2)预计负债的计量方法公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(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
    销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再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;(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
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。(3)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
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文可靠估计的,若已经发生的劳务成本预计能够得到补偿,按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;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。26、政府补助(1)类型
    政府补助包括与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
    与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。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
    确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。(2)确认递延所得税负债的依据
    资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。28、经营租赁、融资租赁(1)经营租赁会计处理
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。(2)融资租赁会计处理
    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。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 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用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 □ 不适用(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 □ 不适用(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 □ 不适用
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文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 17%的税率计缴。出口货物实行“免、
    增值税                                  销售货物或提供应税劳务               抵、退”税政策,退税率分别为 17%、
                                                                             15%。消费税
    营业税                                  应纳税营业额                         5%
    城市维护建设税                          应缴流转税税额                       7%
                                                                             母公司浙江方正电机股份有限公司属
                                                                             于国家高新技术企业,企业所得税按
                                                                             15%的税率计缴;子公司丽水正德电子
                                                                             控制系统制造有限公司属于软件生产
    企业所得税                              应纳税所得额                         企业,公司于 2010 年度开始享受企业
                                                                             所得税“两免三减半”优惠政策,2012
                                                                             年企业所得税减半征收;子公司丽水方
                                                                             正东进机电有限公司企业所得税按
                                                                             25%的税率征收。各分公司、分厂执行的所得税税率
    根据浙江省科学技术厅浙科发高[2009]166号文,母公司浙江方正电机股份有限公司被认定为2009年第二批高新技术企业,认定有效期三年,根据国家税务总局公告2011年第4号《关于高新技术企业资格复审期间企业所得税预缴问题的公告》,公司已在资格期满前三个月内提出复审申请,目前正在复审期间,企业所得税暂按15%的税率预缴;子公司丽水正德电子控制系统制造有限公司属于软件生产企业,公司于2010年度开始享受企业所得税“两免三减半”优惠政策,2012年企业所得税减半征收;子公司丽水方正东进机电有限公司企业所得税按25%的税率征收。2、税收优惠及批文
    1. 增值税
    根据《国务院关于鼓励软件产业和集成电路产业发展的若干政策的通知》(国发〔2000〕18号)、原信息产业部《软件企业认定标准及管理办法(试行)》(信部联产〔2000〕968号)及《浙江省软件企业认定中软件收入界定暂行办法》(浙信信〔2000〕27号)有关规定,公司全资子公司丽水正德电子控制系统制造有限公司(以下简称“丽水正德”)于2010年12月8日收到浙江省经济和信息化委员会通知,丽水正德被认定为浙江省2010年度第四批软件企业,认定有效期两年(即认定通过两年后需进行复审)。根据相关规定,丽水正德认定为软件生产企业后,可获得企业所得税及增值税上的税收优惠政策。2012年,丽水正德收到增值税超税负退回3,589,067.99元。
    2. 企业所得税
    根据浙江省科学技术厅浙科发高[2009]166号文,公司被认定为2009年第二批高新技术企业,认定有效期三年,根据国家税务总局公告2011年第4号《关于高新技术企业资格复审期间企业所得税预缴问题的公告》,公司已在资格期满前三个月内提出复审申请,目前正在复审期间,企业所得税暂按15%的税率预缴。
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文
    如本报表附注三(二)1所述,丽水正德于2010年度开始享受企业所得税“两免三减半”优惠政策,2012年企业所得税减半征收。3、其他说明(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                            浙江方正电机股份有限公司 2012 年半年度报告全文(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
                                                                                                                                                                 数股东分担
                                                                                                 实质上构成                                         少数股东权
                                                                                                                                                                 的本期亏损
                                                                                   期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型    注册地     业务性质   注册资本        币种    经营范围                                                                                  超过少数股
                                                                                     资额        投资的其他   (%)     (%)         表         益     减少数股东
                                                                                                                                                                 东在该子公
                                                                                                  项目余额                                          损益的金额
                                                                                                                                                                 司年初所有
                                                                                                                                                                 者权益中所
                                                                                                                                                                 享有份额后
                                                                                                                                                                   的余额
    丽水方正东                                                            电机、汽车
                                               51,939,500.                         51,939,500.
    进机电有限 全资子公司 浙江丽水     制造业                    CNY      零部件生产                               100%     100% 是
                                                       00                                   00
    公司                                                                  销售丽水正德电
                                                                      平缝机电子
    子控制系统                                     30,000,000.                         30,000,000.
             全资子公司 浙江丽水   制造业                    CNY      控制系统制                               100%     100% 是
    制造有限公                                             00                                   00
                                                                      造和销售司通过设立或投资等方式取得的子公司的其他说明:
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                                实质上                                     少数股
                                                                                                                    分担的
                                                                构成对                                     东权益
                                                                                                                    本期亏
                                                         期末实 子公司            表决权                   中用于
    子公司 子公司            业务性 注册资          经营范                   持股比            是否合 少数股            损超过
                注册地                   币种            际投资 净投资            比例                     冲减少
    全称   类型              质      本              围                     例(%)             并报表 东权益            少数股
                                                          额    的其他             (%)                     数股东
                                                                                                                    东在该
                                                                项目余                                     损益的
                                                                                                                    子公司
                                                                  额                                       金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                    余额通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                实质上                                     少数股
                                                                                                                    冲减子
                                                                构成对                                     东权益
                                                                                                                    公司少
                                                         期末实 子公司            表决权                   中用于
    子公司 子公司            业务性 注册资          经营范                   持股比            是否合 少数股            数股东
                注册地                   币种            际投资 净投资            比例                     冲减少
    全称   类型              质      本              围                     例(%)             并报表 东权益            分担的
                                                          额    的其他             (%)                     数股东
                                                                                                                    本期亏
                                                                项目余                                     损益的
                                                                                                                    损超过
                                                                  额                                       金额
                                                                                                                    少数股
                                                                                                                    东在该
                                                                                                                    子公司
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文
                                                                                                       年初所
                                                                                                       有者权
                                                                                                       益中所
                                                                                                       享有份
                                                                                                       额后的
                                                                                                         余额通过非同一控制下企业合并取得的子公司的其他说明:2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:3、合并范围发生变更的说明合并报表范围发生变更说明:由于全资子公司浙江方德机电制造有限公司已吸收合并,本期不再纳入合并范围.√ 适用 □ 不适用与上年相比本年(期)新增合并单位家,原因为:与上年相比本年(期)减少合并单位 1 家,原因为:全资子公司浙江方德机电制造有限公司已吸收合并.4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体
    原母公司与浙江方德机电制造有限公司属于两个不同的行政区域,现由于行政区域的重新划分,两公司同属于一个区域。为了提升公司业务决策和运营效率,整合企业资源,降低管理成本和运营费用,提高管理效率,依据《公司法》和《公司章程》的相关规定,现对公司的内部管理机构设置进行调整,依据法宝程序吸收合并浙江方德机电制造有限公司,报告期浙江方德机电制造有限公司报告期内不再纳入合并范围主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元
                     名称                                  期末净资产                    本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元
                     名称                                 处置日净资产              年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文5、报告期内发生的同一控制下企业合并
                                                                                                               单位: 元
                      属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                      业合并的判断依据         制人              并日的收入            的净利润        的经营活动现金流同一控制下企业合并的其他说明:6、报告期内发生的非同一控制下企业合并
                                                                                                               单位: 元
           被合并方                          商誉金额                                    商誉计算方法非同一控制下企业合并的其他说明:7、报告期内出售丧失控制权的股权而减少子公司
                   子公司名称                                 出售日                         损益确认方法出售丧失控制权的股权而减少的子公司的其他说明:8、报告期内发生的反向购买
                                                                                           合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据           合并成本的确定方法
                                                                                                 期的损益的计算方法反向购买的其他说明:9、本报告期发生的吸收合并
                                                                                                               单位: 元
             吸收合并的类型                            并入的主要资产                        并入的主要负债
           同一控制下吸收合并                    项目                   金额              项目               金额
                 浙江方德机电制造有限公司             应收票据         12,000,000.00        短期借款       39,000,000.00
                                                      应收账款         39,094,886.82        应付账款       87,219,476.34
                                                                             浙江方正电机股份有限公司 2012 年半年度报告全文
                                                          其他应收款         36,680,820.01         预收账款      4,210,872.83
                                                                  存货       69,600,784.87
                                                            固定资产       107,565,768.72
            非同一控制下吸收合并                          项目                金额                项目           金额吸收合并的其他说明:10、境外经营实体主要报表项目的折算汇率(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:                              --               --                44,896.93       --             --            57,746.56
    人民币                             --               --                44,896.93       --             --            57,746.56
    银行存款:                         --               --           49,827,861.09        --             --         76,988,223.37
    人民币                             --               --           41,600,383.15        --             --         71,171,620.68
    USD                             1,300,222.55 6.3249               8,223,777.62       923,138.39      6.3009      5,816,602.69
    EUR                                     470.12     7.871               3,700.32
    其他货币资金:                     --               --           21,751,336.81        --             --          9,366,387.29
    人民币                             --               --           21,751,336.81        --             --          9,366,387.29
    合计                               --               --           71,624,094.83        --             --         86,412,357.22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:
       期末其他货币资金中包含银行承兑汇票保证金10,200,000.00元,保理专户资金880.31元,远期结售汇保证金300,000.00元,进口手册加工物料保证金1,200,000.00元。
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文2、交易性金融资产(1)交易性金融资产
                                                                                                       单位: 元
                      项目                              期末公允价值                 期初公允价值交易性债券投资交易性权益工具投资指定为以公允价值计量且变动计入当期损益的金融资
                                                                                                   121,929.93产衍生金融资产套期工具其他
    合计                                                                        0.00                   121,929.93(2)变现有限制的交易性金融资产
                                                                                                       单位: 元
                  项目                      限售条件或变现方面的其他重大限制              期末金额(3)套期工具及相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                       单位: 元
                     种类                               期末数                         期初数
    银行承兑汇票                                                     5,160,000.00                   12,438,000.00
    合计                                                             5,160,000.00                   12,438,000.00(2)期末已质押的应收票据情况
                                                                                                       单位: 元
       出票单位              出票日期            到期日                    金额                 备注
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文
    合计                             --                   --                                          --说明:(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                                         单位: 元
         出票单位             出票日期              到期日                  金额                  备注
    合计                              --                   --                             0.00         --说明:公司已经背书给其他方但尚未到期的票据
                                                                                                         单位: 元
         出票单位             出票日期              到期日                  金额                  备注新杰克缝纫机股份有限
                       2012 年 4 月 10 日   2012 年 10 月 10 日               1,597,000.00公司东莞市祥兴针车有限公
                       2012 年 5 月 23 日   2012 年 11 月 23 日               1,000,000.00司东莞市祥兴针车有限公
                       2012 年 5 月 23 日   2012 年 11 月 23 日               1,000,000.00司东莞市祥兴针车有限公
                       2012 年 5 月 23 日   2012 年 11 月 23 日               1,000,000.00司东莞市祥兴针车有限公
                       2012 年 4 月 25 日   2012 年 10 月 25 日               1,000,000.00司
    合计                              --                   --                     5,597,000.00         --说明:已贴现或质押的商业承兑票据的说明:4、应收股利
                                                                                                         单位: 元
           项目                 期初数             本期增加               本期减少               期末数账龄一年以内的应收股利其中:
                                                                               浙江方正电机股份有限公司 2012 年半年度报告全文账龄一年以上的应收股利
    其中:                                --                        --                          --                          --
    合   计说明:5、应收利息(1)应收利息
                                                                                                                              单位: 元
           项目                  期初数                   本期增加                   本期减少                    期末数
          合   计(2)逾期利息
                                                                                                                              单位: 元
                    贷款单位                             逾期时间(天)                               逾期利息金额
                     合计                                       --(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                              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(%)单项金额重大并单项计
                                  0.00                      0.00          0%         0.00                        0.00提坏账准备的应收账款
                                                                             浙江方正电机股份有限公司 2012 年半年度报告全文按组合计提坏账准备的应收账款
                         170,906,87                  17,684,842.                 150,117,2                17,040,314.0
    账龄分析法组合                              100%                        10.35%                    100%                            11.35%
                                 9.06                        77                     56.93                            3
                         170,906,87                  17,684,842.                 150,117,2                17,040,314.0
    组合小计                                    100%                        10.35%                    100%                            11.35%
                                 9.06                        77                     56.93                            3单项金额虽不重大但单
    项计提坏账准备的应收             0.00                      0.00                      0.00                          0.00账款
                         170,906,87                  17,684,842.                 150,117,2                17,040,314.0
    合计                                       --                           --                       --                               --
                                 9.06                        77                     56.93                            3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:                    --                    --                 --                   --                --                 --
    1 年以内               149,150,906.37       87.27%             7,457,545.32         132,131,895.87        88.02%           6,606,594.79
    1 年以内小计           149,150,906.37       87.27%             7,457,545.32         132,131,895.87        88.02%           6,606,594.79
    1至2年                   5,402,149.45           3.16%               540,214.95        1,850,748.88         1.23%            185,074.89
    2至3年                    542,003.39            0.32%               108,400.68        2,758,289.37         1.84%            551,657.87
    3 年以上                15,811,819.85           9.25%          9,578,681.82          13,376,322.81         8.91%           9,696,986.48
    3至4年                   6,214,817.70           3.64%          3,107,408.85           3,732,831.46         2.49%           1,866,415.73
    4至5年                   6,251,458.36           3.65%          3,125,729.18           3,625,841.20         2.41%           1,812,920.60
    5 年以上                 3,345,543.79           1.96%          3,345,543.79           6,017,650.15         4.01%           6,017,650.15
    合计                   170,906,879.06           --            17,684,842.77         150,117,256.93        --              17,040,314.03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
                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文(2)本报告期转回或收回的应收账款情况
                                                                                                                      单位: 元
                                                                        转回或收回前累计已计
      应收账款内容           转回或收回原因    确定原坏账准备的依据                                   转回或收回金额
                                                                             提坏账准备金额
           合计                       --                  --                                                --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
    应收账款内容                账面余额              坏账金额              计提比例(%)                 理由
         合计                                                                      --                       --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:(3)本报告期实际核销的应收账款情况
                                                                                                                      单位: 元
                                                                                                      是否因关联交易产
    单位名称          应收账款性质         核销时间              核销金额              核销原因
                                                                                                                 生
       合计                 --                 --                                          --                    --应收账款核销说明:(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 □ 不适用(5)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
                                                                                                           (%)BROTHER
                        非关联方                         15,348,748.46 1 年以内                                         8.98%CORPORATIONZENG HSING
                        非关联方                         15,308,519.96 1 年以内                                         8.96%INDUSTRIA东莞市祥兴针车有限公
                        非关联方                         11,489,178.45 1 年以内                                         6.72%司
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文张家港伸兴机电有限公
                         非关联方                            9,657,457.82 1 年以内                                  5.65%司JANOME(THAILAND)
                         非关联方                            7,880,733.52 1 年以内                                  4.61%CO.,
           合计                     --                      59,684,638.21              --                           34.92%(6)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(%)
             合计                             --(7)终止确认的应收款项情况
                                                                                                               单位: 元
                  项目                              终止确认金额                       与终止确认相关的利得或损失
                  合计(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                               单位: 元
    项目                                                                                  期末资产:资产小计负债:负债小计7、其他应收款(1)其他应收款按种类披露
                                                                                                               单位: 元
           种类                               期末数                                          期初数
                              账面余额                  坏账准备                   账面余额             坏账准备
                                                                             浙江方正电机股份有限公司 2012 年半年度报告全文
                            金额         比例(%)          金额     比例(%)         金额          比例(%)          金额         比例(%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄分析法组合           4,974,671.32       100%     552,851.32       11.11% 2,579,378.19           100%          399,541.23     15.49%
    组合小计                 4,974,671.32       100%     552,851.32       11.11% 2,579,378.19           100%          399,541.23     15.49%单项金额虽不重大但单项计提坏账准备的其他应收款
    合计                     4,974,671.32       --       552,851.32         --     2,579,378.19        --             399,541.23        --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                                                      期初
                                   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:
    1 年以内                           4,447,032.52 89.39%                222,351.63      1,634,672.31 63.38%                      81,733.62
    1 年以内小计                       4,447,032.52 89.39%                222,351.63      1,634,672.31 63.38%                      81,733.62
    1至2年                                  80,872.36   1.63%               8,087.23          487,113.10 18.89%                    48,711.31
    2至3年                                  45,624.55   0.92%               9,124.91          117,715.00    4.56%                  23,543.00
    3 年以上                            401,141.89      8.06%             313,287.55          339,877.78 13.17%                 245,553.30
    3至4年                                  90,683.00   1.82%              45,341.50           98,397.60    3.81%                  49,198.80
    4至5年                                  85,025.68   1.71%              42,512.84           90,251.36       3.5%                45,125.68
    5 年以上                            225,433.21      4.53%             225,433.21          151,228.82    5.86%               151,228.82
    合计                               4,974,671.32      --               552,851.32      2,579,378.19         --               399,541.23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
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文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
                                                                                                                    单位: 元
                                                                               转回或收回前累计已计
    其他应收款内容           转回或收回原因        确定原坏账准备的依据                                转回或收回金额
                                                                                 提坏账准备金额
            合计                       --                    --                                                --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容                 账面余额                坏账金额               计提比例(%)               理由
          合计                                                                          --                     --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:(3)本报告期实际核销的其他应收款情况
                                                                                                                    单位: 元
    单位名称          其他应收款性质          核销时间              核销金额           核销原因       是否因关联交易产生
         合计                --                     --                                       --                --其他应收款核销说明:(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□ 适用 □ 不适用(5)金额较大的其他应收款的性质或内容
                                                                                                                    单位: 元
           单位名称                          金额                 款项的性质或内容            占其他应收款总额的比例(%)
                合计                                                      --说明:
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文(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(%)
    应收出口退税款           非关联方                            2,357,569.52 1 年以内                                   47.39%
    浙江大学                 非关联方                             769,000.00 1 年以内                                    15.46%
    浙江省商会               非关联方                             300,000.00 1 年以内                                    6.03%
    中国缝制机械协会         非关联方                                115,264.00 1 年以内                                 2.32%
    杭州电子科技大学         非关联方                             100,000.00 1 年以内                                    2.01%
           合计                     --                       3,641,833.52               --                           73.21%(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(%)
             合计                             --(8)终止确认的其他应收款项情况
                                                                                                                单位: 元
                  项目                              终止确认金额                        与终止确认相关的利得或损失
                  合计(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                单位: 元
    项目                                                                                   期末资产:资产小计负债:负债小计
                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文8、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(%)
    1 年以内                                 30,987,871.54       88.69%                              30,399,763.80         86.53%
    1至2年                                    1,477,275.85          4.23%                             2,946,000.22          8.38%
    2至3年                                    1,177,078.51          3.37%                              767,146.48           2.18%
    3 年以上                                  1,297,447.33          3.71%                             1,021,853.47          2.91%
    合计                                     34,939,673.23       --                                  35,134,763.97         --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
    浙江天安工贸有限公司 非关联方                               4,017,203.14                            预付材料款上虞宝祥金属制品有限
                       非关联方                             3,024,000.00                            预付投资款公司丽水经济开发区管理委
                       非关联方                             1,733,500.00                            预付土地款员会海盐县新联交通有限责
                       非关联方                             1,640,592.99                            预付材料款任公司电工厂中国电子科技集团公司
                       非关联方                             1,251,955.00                            预付材料款第二十一研究所
    合计                              --                       11,667,251.13           --                            --预付款项主要单位的说明:(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明
                                                                          浙江方正电机股份有限公司 2012 年半年度报告全文9、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                   54,942,189.46       33,539.93    54,908,649.53     65,417,799.63             33,539.93    65,384,259.70
    在产品                   27,959,056.85      974,481.20    26,984,575.65     28,459,919.92            974,481.20    27,485,438.72
    库存商品                 78,777,645.39      805,519.23    77,972,126.16     83,371,031.94            805,519.23    82,565,512.71周转材料消耗性生物资产
    发出商品                 16,965,423.41                    16,965,423.41      20,711,227.58                         20,711,227.58
    低值易耗品                1,689,569.90                     1,689,569.90       1,610,839.39                          1,610,839.39
    合计                    180,333,885.01   1,813,540.36    178,520,344.65    199,570,818.46       1,813,540.36      197,757,278.10(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
    原材料                          33,539.93                                                                              33,539.93
    在产品                         974,481.20                                                                            974,481.20
    库存商品                       805,519.23                                                                            805,519.23周转材料消耗性生物资产
    合   计                      1,813,540.36                                                                           1,813,540.36(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                           末余额的比例原材料库存商品在产品周转材料
                                                                   浙江方正电机股份有限公司 2012 年半年度报告全文消耗性生物资产存货的说明:10、其他流动资产
                                                                                                         单位: 元
                   项目                               期末数                               期初数
                   合计其他流动资产说明:11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                         单位: 元
                          项目                                期末公允价值                期初公允价值可供出售债券可供出售权益工具其他合计本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                         单位: 元
                                        初始投资成                                       累计应收或
    债券项目      债券种类          面值                到期日       期初余额   本期利息                 期末余额
                                           本                                             已收利息
    合计               --             --                   --可供出售金融资产的长期债权投资的说明:
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文12、持有至到期投资(1)持有至到期投资情况
                                                                                                                   单位: 元
                       项目                             期末账面余额                           期初账面余额
                  合       计持有至到期投资的说明:(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                   单位: 元
    项目                                                 金额                         占该项投资出售前金额的比例(%)
                合计                                                                              --本报告期内出售但尚未到期的持有至到期投资情况说明:13、长期应收款
                                                                                                                   单位: 元
                种类                                   期末数                                     期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他合计14、对合营企业投资和联营企业投资
                                                                                                                   单位: 元
                                                                         本企业
    被投资                                                           本企业 在被投                     期末净 本期营
         企业类                 法人代 业务性 注册资                              期末资 期末负                     本期净
    单位名             注册地                              币种      持股比 资单位                     资产总 业收入
           型                    表      质     本                                产总额 债总额                      利润
    称                                                             例(%)   表决权                        额   总额
                                                                          比例
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文
                                                               (%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:15、长期股权投资
                                                                                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                                 单位: 元
                                                                                                                            在被投资单位
                                                                                                          在被投资单位
                                                                                       在被投资单位                         持股比例与表                   本期计提减值
    被投资单位      核算方法     初始投资成本    期初余额      增减变动     期末余额                         表决权比例                         减值准备                        本期现金红利
                                                                                         持股比例(%)                        决权比例不一                       准备
                                                                                                              (%)
                                                                                                                              致的说明上海华联缝制
               按成本法核算       80,000.00     80,000.00                  80,000.00              3.08%             3.08%设备有限公司
    合计                --            80,000.00     80,000.00         0.00     80,000.00         --                --                --                 0.00              0.00           0.00
                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                              单位: 元向投资企业转移资金能力受到限制的长
                                                   受限制的原因                      当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明:16、投资性房地产(1)按成本计量的投资性房地产□ 适用 √ 不适用(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:17、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:             231,426,042.82                         7,834,339.98       5,346,100.59    233,914,282.21
    其中:房屋及建筑物             109,333,434.24                         4,498,121.40                       113,831,555.64
    机器设备                     105,590,897.61                         1,902,820.60       5,287,717.51    102,206,000.70
    运输工具                      10,313,529.50                          791,286.00                         11,104,815.50
    其他设备                         6,188,181.47                          642,111.98           58,383.08      6,771,910.37
             --               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:              70,517,282.91                         7,740,862.61       4,797,304.05     73,460,841.47
    其中:房屋及建筑物              14,975,432.01                         1,924,778.69                        16,900,210.70
    机器设备                      44,087,905.07                         4,769,377.23       4,742,210.14     44,115,072.16
    运输工具                       6,912,152.17                          720,977.65                          7,633,129.82
    其他设备                         4,541,793.66                          325,729.04           55,093.91      4,812,428.79
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文
              --           期初账面余额                             --                         本期期末余额
    三、固定资产账面净值合计    160,908,759.91                          --                           160,453,440.74
    其中:房屋及建筑物           94,358,002.23                          --                            96,931,344.94
    机器设备                   61,502,992.54                          --                            58,090,928.54
    运输工具                    3,401,377.33                          --                             3,471,685.68
    其他设备                      1,646,387.81                          --                             1,959,481.58
    四、减值准备合计                                                    --
    其中:房屋及建筑物                                                  --
    机器设备                                                          --
    运输工具                                                          --
    其他设备                                                            --
    五、固定资产账面价值合计    160,908,759.91                          --                           160,453,440.74
    其中:房屋及建筑物           94,358,002.23                          --                            96,931,344.94
    机器设备                   61,502,992.54                          --                            58,090,928.54
    运输工具                    3,401,377.33                          --                             3,471,685.68
    其他设备                      1,646,387.81                          --                             1,959,481.58本期折旧额 7,740,862.61 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
                                                                                                      单位: 元
       项目            账面原值              累计折旧        减值准备         账面净值             备注房屋及建筑物机器设备运输工具(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况
                                                                                                      单位: 元
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文
             项目              账面价值               公允价值           预计处置费用               预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                      未办妥产权证书原因                       预计办结产权证书时间固定资产说明:18、在建工程(1)
                                                                                                            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
    电动汽车项目               33,184,947.96                33,184,947.96 20,392,747.02                     20,392,747.02
    待安装设备                  4,868,990.67                 4,868,990.67   4,841,849.56                     4,841,849.56
    合计                       38,053,938.63         0.00 38,053,938.63 25,234,596.58               0.00    25,234,596.58
                                                                                                                           浙江方正电机股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                单位: 元
                                                                                                                       其中:本期利
                                                         转入固定资              工程投入占               利息资本化                  本期利息资
    项目名称     预算数          期初数        本期增加                 其他减少                 工程进度                息资本化金                  资金来源     期末数
                                                             产                  预算比例(%)              累计金额                    本化率(%)
                                                                                                                           额
                         20,392,747. 12,792,200.                                                                                                    自筹资金 33,184,947.
    电动汽车项
          目                            02          94                                                                                                                   96
                         4,841,849.5                                                                                                                自筹资金 4,868,990.6
    待安装设备                                 27,141.11
                                         6                                                                                                                                7
                         25,234,596. 12,819,342.                                                                                                              38,053,938.
    合计                                                                                 --           --                                      --          --
                                        58          05                                                                                                                   63在建工程项目变动情况的说明:
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                                   单位: 元
       项目                期初数            本期增加              本期减少             期末数                 计提原因
    合计                                0.00                0.00                  0.00               0.00             --(4)重大在建工程的工程进度情况
                    项目                                工程进度                                   备注(5)在建工程的说明19、工程物资
                                                                                                                   单位: 元
                项目                         期初数             本期增加             本期减少              期末数合计工程物资的说明:20、固定资产清理
                                                                                                                   单位: 元
               项目                        期初账面价值              期末账面价值                转入清理的原因
    合计                                                                                                      --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:21、生产性生物资产(1)以成本计量□ 适用 √ 不适用
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                                              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1.探明矿区权益2.未探明矿区权益3.井及相关设施二、累计折耗合计1.探明矿区权益2.井及相关设施三、油气资产减值准备累计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值合计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:23、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               34,849,429.10              199,494.39                       0.00           35,048,923.49
    软件                            3,610,586.73              199,494.39                       0.00            3,810,081.12
    土地使用权                     31,238,842.37                                               0.00           31,238,842.37
    二、累计摊销合计                3,913,070.40              629,061.79                       0.00            4,542,132.19
                                                                           浙江方正电机股份有限公司 2012 年半年度报告全文
    软件                              2,253,062.84               303,485.14                          0.00        2,556,547.98
    土地使用权                        1,660,007.56               325,576.65                          0.00        1,985,584.21三、无形资产账面净值合
                              30,936,358.70                  199,494.39                    629,061.79       30,506,791.30计
    软件                              1,357,523.89               199,494.39                    303,485.14        1,253,533.14
    土地使用权                    29,578,834.81                         0.00                   325,576.65       29,253,258.16
    四、减值准备合计                          0.00                      0.00                         0.00                0.00软件土地使用权
    无形资产账面价值合计          30,936,358.70                  199,494.39                    629,061.79       30,506,791.30
    软件                              1,357,523.89               199,494.39                    303,485.14        1,253,533.14
    土地使用权                    29,578,834.81                         0.00                   325,576.65       29,253,258.16本期摊销额 629,061.79 元。(2)公司开发项目支出
                                                                                                                单位: 元
                                                                               本期减少
       项目              期初数               本期增加                                                      期末数
                                                                  计入当期损益          确认为无形资产合计本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:(3)未办妥产权证书的无形资产情况24、商誉
                                                                                                                单位: 元被投资单位名称或形成商誉的
                                   期初余额              本期增加            本期减少           期末余额   期末减值准备事项合计说明商誉的减值测试方法和减值准备计提方法:
                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文25、长期待摊费用
                                                                                                             单位: 元
       项目           期初额        本期增加额      本期摊销额         其他减少额       期末额         其他减少的原因
    流水线改装             195,857.08      122,515.38       42,956.36                         275,416.10
    厂房改良支出           517,161.47                       61,812.96                         455,348.51
    合计                   713,018.55      122,515.38      104,769.32                0.00     730,764.61         --长期待摊费用的说明:26、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√ 适用 □ 不适用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                                                           2,667,872.21                       3,501,427.80开办费可抵扣亏损
    递延收益                                                                631,800.00                        1,134,000.00
    未实现内部销售利润                                                      973,961.57                        1,707,261.64
    小   计                                                                4,273,633.78                       6,342,689.44递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动小计未确认递延所得税资产明细
                                                                                                             单位: 元
                     项目                                    期末数                              期初数可抵扣暂时性差异
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文
    可抵扣亏损                                                                5,998,582.90                               6,517,647.34
    存货跌价准备                                                              1,813,540.36                               1,813,540.36
    合计                                                                      7,812,123.26                               8,331,187.70未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                        单位: 元
           年份                   期末数                        期初数                             备注
    2012 年                                          0.00                395,805.71
    2014 年                                3,717,081.27                3,840,340.00
    2015 年                                2,281,501.63                2,281,501.63
    合计                                   5,998,582.90                6,517,647.34                        --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小计可抵扣差异项目
    应收账款坏账准备                                                          17,684,842.77
    递延收益                                                                   4,212,000.00
    未实现内部销售利润                                                         5,094,988.22
    小计                                                                      26,991,830.99(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□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:27、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                     17,439,855.26          797,838.83                                                  18,237,694.09
    二、存货跌价准备                  1,813,540.36                                                                       1,813,540.36
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备                              0.00                                                0.00六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备
    九、在建工程减值准备                   0.00           0.00                                                0.00十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备十一、油气资产减值准备
    十二、无形资产减值准备                 0.00           0.00                                                0.00
    十三、商誉减值准备              207,997.67                                          207,997.67十四、其他
    合计                          19,461,393.29   797,838.83                  0.00      207,997.67   20,051,234.45资产减值明细情况的说明:28、其他非流动资产
                                                                                                     单位: 元
                    项目                         期末数                                期初数合计其他非流动资产的说明29、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                                                     100,409,062.27                      67,525,231.10
    抵押借款                                                      86,740,479.00                      68,300,000.00
    保证借款                                                      42,000,000.00                      79,000,000.00
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文
    信用借款                                                        3,300,000.00                          7,000,000.00
    合计                                                          232,449,541.27                       221,825,231.10短期借款分类的说明:(2)已到期未偿还的短期借款情况
                                                                                                         单位: 元
       贷款单位        贷款金额      贷款利率    贷款资金用途         未按期偿还原因         预计还款期
    合计                          0.00       --              --                    --                   --资产负债表日后已偿还金额。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:30、交易性金融负债
                                                                                                         单位: 元
                   项目                           期末公允价值                         期初公允价值发行的交易性债券指定为以公允价值计量且其变动计入当期损益的金融负债衍生金融负债其他金融负债合计交易性金融负债的说明:31、应付票据
                                                                                                         单位: 元
                   种类                              期末数                               期初数商业承兑汇票
    银行承兑汇票                                                   34,000,000.00                        26,000,000.00
    合计                                                           34,000,000.00                        26,000,000.00下一会计期间将到期的金额 34,000,000.00 元。应付票据的说明:
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文32、应付账款(1)
                                                                                                                    单位: 元
                     项目                                期末数                                       期初数
    应付货款                                                             94,890,331.78                             131,438,523.71
    合计                                                                 94,890,331.78                             131,438,523.71(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□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明无33、预收账款(1)
                                                                                                                    单位: 元
                      项目                                    期末数                                  期初数
    预收货款                                                               5,331,413.51                              6,094,213.89
    合计                                                                   5,331,413.51                              6,094,213.89(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□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明无34、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
                                 4,113,206.38        21,696,590.48                    22,429,071.66              3,380,725.20贴和补贴二、职工福利费
    三、社会保险费                             0.00       2,166,753.75                     2,166,753.75                      0.00
    医疗保险费                                             358,192.02                       358,192.02
    基本养老保险费                                        1,521,931.40                     1,521,931.40
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文
    失业保险费                                         203,725.97                  203,725.97
    工伤保险费                                          41,452.18                      41,452.18
    生育保险费                                          41,452.18                      41,452.18
    四、住房公积金                       0.00                0.00                           0.00                    0.00
    五、辞退福利                         0.00                0.00                           0.00                    0.00
    六、其他                     639,538.39            458,610.25                  593,066.52                505,082.12
    合计                       4,752,744.77         24,321,954.48               25,188,891.93               3,885,807.32应付职工薪酬中属于拖欠性质的金额。工会经费和职工教育经费金额,非货币性福利金额,因解除劳动关系给予补偿。应付职工薪酬预计发放时间、金额等安排:35、应交税费
                                                                                                          单位: 元
                    项目                                  期末数                               期初数
    增值税                                                             -4,537,512.38                    -14,256,420.90消费税营业税
    企业所得税                                                           983,833.32                         -299,994.99
    个人所得税                                                           -86,100.30                           -96,592.04
    城市维护建设税                                                        84,550.25                          212,507.54
    水利建设基金                                                          88,980.75                          150,561.06
    教育费附加                                                            36,235.80                           91,074.64
    地方教育附加                                                          24,157.21                           60,716.42
    印花税                                                                 9,012.66                           36,456.72
    合计                                                               -3,396,842.69                    -14,101,691.55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:36、应付利息
                                                                                                          单位: 元
                    项目                                  期末数                               期初数分期付息到期还本的长期借款利息企业债券利息
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文
    短期借款应付利息                                                     308,617.39                       229,419.69
    合计                                                                 308,617.39                       229,419.69应付利息说明:37、应付股利
                                                                                                       单位: 元
             单位名称                 期末数                    期初数              超过一年未支付原因
    合计                                                                                         --应付股利的说明:38、其他应付款(1)
                                                                                                       单位: 元
                      项目                             期末数                             期初数
    其他                                                                867,630.67                        842,716.79
    合计                                                                867,630.67                        842,716.79(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□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明无(4)金额较大的其他应付款说明内容39、预计负债
                                                                                                       单位: 元
           项目              期初数            本期增加                  本期减少                 期末数
       对外提供担保
                                                                 浙江方正电机股份有限公司 2012 年半年度报告全文
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
           其他
           合计预计负债说明:40、一年内到期的非流动负债(1)
                                                                                                        单位: 元
                      项目                             期末数                            期初数1 年内到期的长期借款1 年内到期的应付债券1 年内到期的长期应付款合计(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                            期初数质押借款抵押借款保证借款信用借款合计一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                        单位: 元
                                                                      期末数                   期初数
    贷款单位     借款起始日 借款终止日    币种     利率(%)
                                                                外币金额   本币金额     外币金额    本币金额
                                                                            浙江方正电机股份有限公司 2012 年半年度报告全文
    合计               --               --            --              --          --                         --一年内到期的长期借款中的逾期借款:
                                                                                                                       单位: 元
    贷款单位           借款金额         逾期时间          年利率(%)        借款资金用途   逾期未偿还原因          预期还款期
    合     计                                    --                   --               --             --                   --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:(3)一年内到期的应付债券
                                                                                                                       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               息一年内到期的应付债券说明:(4)一年内到期的长期应付款
                                                                                                                       单位: 元
    借款单位            期限            初始金额          利率(%)          应计利息        期末余额             借款条件一年内到期的长期应付款的说明:41、其他流动负债
                                                                                                                       单位: 元
                       项目                                  期末账面余额                         期初账面余额合计其他流动负债说明:
                                                                         浙江方正电机股份有限公司 2012 年半年度报告全文42、长期借款(1)长期借款分类
                                                                                                                      单位: 元
                    项目                                      期末数                             期初数质押借款抵押借款保证借款信用借款合计长期借款分类的说明:(2)金额前五名的长期借款
                                                                                                                      单位: 元
                                                                                期末数                       期初数
    贷款单位   借款起始日 借款终止日           币种       利率(%)
                                                                        外币金额     本币金额   外币金额         本币金额
    合计             --              --          --               --           --                      --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:43、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            息应付债券说明,包括可转换公司债券的转股条件、转股时间:44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                      单位: 元
                                                                    浙江方正电机股份有限公司 2012 年半年度报告全文
       单位              期限        初始金额        利率(%)            应计利息        期末余额        借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                               单位: 元
                                                     期末数                                      期初数
                单位
                                           外币                  人民币                 外币              人民币合计由独立第三方为公司融资租赁提供担保的金额 元。长期应付款的说明:45、专项应付款
                                                                                                               单位: 元
              项目               期初数           本期增加       本期减少            期末数           备注说明
              合计                                                                                        --专项应付款说明:46、其他非流动负债
                                                                                                               单位: 元
                       项目                             期末账面余额                           期初账面余额
    与资产相关的政府补助                                               16,789,000.00                          17,783,500.00
    合计                                                               16,789,000.00                          17,783,500.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:
       1) 公司根据浙江省财政厅、浙江省经济贸易委员会 浙财建字[2007]20号《关于下达2006年企业信息化专项资金的通知》收到的企业信息管理ERP系统建设专项拨款200,000.00元。该项政府补助与形成的ERP系统资产相关,按其使用年限进行摊销计入损益,本期摊销12,500.00元,累计摊销125,000.00元,余额75,000.00元。
       2) 根据浙江省发展和改革委员会、浙江省经济和信息化委员会(丽发改产业[2009]297号)文件《转发国家发改委、工信部关于下达重点产业振兴和技术改造(第一批)2009年第二批新增中央预算内投资计划的通知》,子公司浙江方德机电制造有限公司年产12万台主轴直驱电脑高自动平缝机项目获得中央投资重点产业振兴和技术改造专项资金648万元。该项政府补助与形成的资产相关,按其使用年限进行摊销计入损益,本期摊销324,000.00元,累计摊销2,268,000.00元,余额4,212,000.00元。
       3) 根据国家发展和改革委员会(发改投资[2011]1764号)、浙江省发展和改革委员会(浙发改秘[2011]54号)、丽水发展和改革委员会(丽发改秘[2011]455号)文件,2011年公司收到年产1万台电动汽车驱动电机的生产能力项目中央战略性新
                                                                           浙江方正电机股份有限公司 2012 年半年度报告全文兴产业(工业领域)专项资金1,316万元。该项政府补助与形成的资产相关,按其使用年限进行摊销计入损益,本期摊销658,000.00元,累计摊销658,000.00元,余额12,502,000.00元。47、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           115,725,000                                                                              0      115,725,000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:48、库存股库存股情况说明49、专项储备专项储备情况说明50、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)                      75,151,900.00                                                         75,151,900.00
    其他资本公积                                  245,754.00                                                            245,754.00
    合计                                      75,397,654.00                          0.00              0.00         75,397,654.00资本公积说明:51、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                              16,588,462.02                                                         16,588,462.02
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文任意盈余公积储备基金企业发展基金其他
    合计                                 16,588,462.02                  0.00               0.00        16,588,462.02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:52、一般风险准备一般风险准备情况说明:53、未分配利润
                                                                                                         单位: 元
                   项目                                      金额                             提取或分配比例
    调整前上年末未分配利润                                                     88,760,757.84            --
    调整年初未分配利润合计数(调增+,调减-)                                                            --
    调整后年初未分配利润                                                       89,149,922.79            --
    加:本期归属于母公司所有者的净利润                                         17,747,914.95            --减:提取法定盈余公积提取任意盈余公积提取一般风险准备
    应付普通股股利                                                             17,358,750.00转作股本的普通股股利
    期末未分配利润                                                             89,149,922.79            --调整年初未分配利润明细: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元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润 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元。5)、其他调整合计影响年初未分配利润元。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:
                                                             浙江方正电机股份有限公司 2012 年半年度报告全文54、营业收入及营业成本(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                                          231,444,372.07                            283,835,092.95
    其他业务收入                                            21,358,169.81                            13,637,395.68
    营业成本                                              208,493,970.17                            245,563,302.55(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                                     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
    专用设备制造业            231,444,372.07           194,269,050.71        283,835,092.95         238,453,008.91
    合计                      231,444,372.07           194,269,050.71        283,835,092.95         238,453,008.91(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                                     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
    工业用缝纫机电机            3,322,540.71             3,196,545.34         32,154,356.16          28,997,959.13
    家用缝纫机电机            117,823,894.74            96,091,838.02         98,898,162.66          88,006,578.49
    电脑高速自动平缝机         76,225,204.12            61,203,545.31        135,214,115.17         105,152,150.58
    其他                       34,072,732.50            33,777,122.04         17,568,458.96          16,296,320.71
    合计                      231,444,372.07           194,269,050.71        283,835,092.95         238,453,008.91(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                     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
    国内                      137,932,397.48           117,441,513.31        197,258,152.98         163,469,406.33
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文
    国外                          93,511,974.59              76,827,537.40          86,576,939.97          74,983,602.58
    合计                         231,444,372.07             194,269,050.71         283,835,092.95        238,453,008.91(5)公司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(%)
    兄弟机械(西安)有限公司                       33,816,577.05                                                 13.38%
    BROTHER       CORPORATION                      28,023,830.44                                                 11.09%
    张家港伸兴机电有限公司                         25,391,175.48                                                 10.04%
    ZENG HSING INDUSTRIA                           24,284,542.95                                                  9.61%
    东莞市祥兴针车有限公司                         14,874,015.77                                                  5.88%
    合计                                          126,390,141.69                                                   50%营业收入的说明55、合同项目收入□ 适用 √ 不适用合同项目的说明:56、营业税金及附加
                                                                                                           单位: 元
                项目           本期发生额                  上期发生额                       计缴标准消费税营业税
    城市维护建设税                         177,639.32                 554,771.18 按应缴流转税税额的 7%计提
    教育费附加                             126,885.22                 396,265.09 按应缴流转税税额的 5%计提资源税
    合计                                   304,524.54                 951,036.27                    --营业税金及附加的说明:57、公允价值变动收益
                                                                                                           单位: 元
                                                             浙江方正电机股份有限公司 2012 年半年度报告全文
        产生公允价值变动收益的来源                   本期发生额                      上期发生额交易性金融资产其中:衍生金融工具产生的公允价值变动收益交易性金融负债按公允价值计量的投资性房地产其他合计公允价值变动收益的说明:58、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权益法核算的长期股权投资收益处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益
    处置交易性金融资产取得的投资收益                                  121,107.54持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益其他
    合计                                                              121,107.54(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
    合计                                                                                      --
                                                               浙江方正电机股份有限公司 2012 年半年度报告全文(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
    合计                                                                                       --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:59、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                                                       797,838.83                    2,843,548.93二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                               797,838.83                    2,843,548.9360、营业外收入(1)
                                                                                                    单位: 元
    项目                                                      本期发生额                   上期发生额
    非流动资产处置利得合计                                             513,244.32
    其中:固定资产处置利得                                             513,244.32
                                                          浙江方正电机股份有限公司 2012 年半年度报告全文
       无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                    7,919,452.99                         664,300.00
    合计                                                        8,432,697.31                         664,300.00(2)政府补助明细
                                                                                                      单位: 元
               项目         本期发生额                上期发生额                         说明
    市直属外经贸政策资金                                        340,300.00
                                                                         丽水经济开发区管委会文件丽经开
    补助资金                          960,000.00
                                                                         (2012)14 号
    退税                             3,589,067.99                            软件企业税负超过 3%即征即退
                                                                         丽水市人民政府文件丽政发(2010)
    企业增值税奖励                    320,100.00
                                                                         63 号
                                                                         丽水市人民政府文件丽政发(2010)
    房屋租赁补贴收入                  400,000.00
                                                                         63 号
                                                                         丽水市发展和改革委员会 丽水市经
    分摊专项补助资金(10 年)         324,000.00                324,000.00 贸委员会文件 丽发改产业[2009]287
                                                                         号
    进出口商品奖励                   1,514,285.00
    安全化生产标准化企业奖励            2,000.00
                                                                         国家发展和改革委员会文件发改投
    分摊专项补助资金(10 年)         658,000.00
                                                                         资(2011)1764 号
    财政局外向型经济专项资金          152,000.00
    合计                             7,919,452.99               664,300.00                    --营业外收入说明61、营业外支出
                                                                                                      单位: 元
    项目                                                    本期发生额                       上期发生额非流动资产处置损失合计
    其中:固定资产处置损失                                               24,178.84
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文
        无形资产处置损失债务重组损失非货币性资产交换损失
    对外捐赠                                                                                               10,000.00
    水利专项资金                                                            341,537.83                    145,469.93
    其他                                                                         75.47                         4,573.45
    合计                                                                    365,792.14                    160,043.38营业外支出说明:62、所得税费用
                                                                                                           单位: 元
                           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                                       2,200,269.66                    26,649.29
    递延所得税调整                                                         2,069,055.66                   -988,990.01
    合计                                                                   4,269,325.32                   -962,340.7263、基本每股收益和稀释每股收益的计算过程
       (1) 基本每股收益的计算过程
    项 目                                            序号                     2012年1-6 月
    归属于公司普通股股东的净利润                              A                  17,747,914.95
    非经常性损益                                              B                 4,213,298.59
    扣除非经常性损益后的归属于公司普通股股东的净利       C=A-B                  13,534,616.36润
    期初股份总数                                              D                 115,725,000.00
    因公积金转增股本或股票股利分配等增加股份数                E
    发行新股或债转股等增加股份数                              F
    增加股份次月起至报告期期末的累计月数                      G
    因回购等减少股份数                                        H
    减少股份次月起至报告期期末的累计月数                      I
    报告期缩股数                                              J
    报告期月份数                                              K                           6
    发行在外的普通股加权平均数                       L=D+E+F×G/K-H             115,725,000.00
                                                     ×I/K-J
    基本每股收益                                         M=A/L                       0.15
    扣除非经常损益基本每股收益                           N=C/L                       0.12
       (2)稀释每股收益的计算过程与基本每股收益的计算过程相同。
                                                             浙江方正电机股份有限公司 2012 年半年度报告全文64、其他综合收益
                                                                                                      单位: 元
                         项目                               本期发生额                   上期发生额1.可供出售金融资产产生的利得(损失)金额
    减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                              0.00                           0.002.按照权益法核算的在被投资单位其他综合收益中所享有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                              0.00                           0.003.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                         小计                                              0.00                           0.004.外币财务报表折算差额
    减:处置境外经营当期转入损益的净额
                         小计5.其他
    减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                         小计                                              0.00                           0.00
                         合计其他综合收益说明:65、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
                                            浙江方正电机股份有限公司 2012 年半年度报告全文
    收到的政府补助                                                                3,348,385.00
    其他                                                                           281,918.43
                             合计                                             3,630,303.43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
    支付的销售费用                                                                 969,277.07
    支付的管理费用                                                                3,828,506.17
    支付的财务费用                                                                 615,652.96
    其他                                                                          5,852,955.43
                             合计                                            11,266,391.63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
                             合计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
                                                                                单位: 元
                             项目                               金额
                             合计支付的其他与投资活动有关的现金说明(5)收到的其他与筹资活动有关的现金
                                                                                单位: 元
                                                            浙江方正电机股份有限公司 2012 年半年度报告全文
                               项目                                               金额
                               合计                                                                        0.00收到的其他与筹资活动有关的现金说明(6)支付的其他与筹资活动有关的现金
                                                                                                      单位: 元
                               项目                                               金额
                               合计支付的其他与筹资活动有关的现金说明:66、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                                                           17,747,914.95                   20,438,676.89
    加:资产减值准备                                                    797,838.83                    2,843,548.93
    固定资产折旧、油气资产折耗、生产性生物资产折旧                    7,740,862.61                    6,502,708.58
    无形资产摊销                                                        629,061.79                      461,861.25
    长期待摊费用摊销                                                    104,769.23                      106,527.54处置固定资产、无形资产和其他长期资产的损失(收益
                                                                   -489,065.48                             0.00以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                    6,727,869.92                    5,163,314.92
    投资损失(收益以“-”号填列)                                     -121,107.54
    递延所得税资产减少(增加以“-”号填列)                          2,069,055.66                      -988,990.01递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                                 19,236,933.45                   -33,024,265.50
    经营性应收项目的减少(增加以“-”号填列)                       -13,164,767.82                  -38,212,717.53
                                                              浙江方正电机股份有限公司 2012 年半年度报告全文
    经营性应付项目的增加(减少以“-”号填列)                         -19,448,194.02               24,363,311.54其他
    经营活动产生的现金流量净额                                         21,831,171.58                -12,346,023.39
    2.不涉及现金收支的重大投资和筹资活动:                       --                           --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                               --                           --
    现金的期末余额                                                     59,923,214.52                47,718,908.05
    减:现金的期初余额                                                 77,045,969.93                85,867,868.02加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                           -17,122,755.41               -38,148,959.97(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                    单位: 元
                     补充资料                             本期发生额                   上期发生额
    一、取得子公司及其他营业单位的有关信息:                      --                           --1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.取得子公司及其他营业单位支付的现金净额4.取得子公司的净资产
    流动资产
    非流动资产
    流动负债
    非流动负债
    二、处置子公司及其他营业单位的有关信息:                      --                           --1.处置子公司及其他营业单位的价格2.处置子公司及其他营业单位收到的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.处置子公司及其他营业单位收到的现金净额
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文4.处置子公司的净资产
    流动资产
    非流动资产
    流动负债
    非流动负债(3)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                                                           59,923,214.52                  77,045,969.93
    其中:库存现金                                                         44,896.93                       57,746.56
    可随时用于支付的银行存款                                       59,878,317.59                  76,988,223.37
    可随时用于支付的其他货币资金
    可用于支付的存放中央银行款项
    存放同业款项
    拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                       59,923,214.52                  77,045,969.93现金流量表补充资料的说明67、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)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                       单位: 元
    名称          期末资产总额   期末负债总额   期末净资产     本期营业收入       本期净利润         备注
                                                                       浙江方正电机股份有限公司 2012 年半年度报告全文(九)关联方及关联交易1、本企业的母公司情况
                                                                                                             单位: 元
                                                                                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     币种
    称                                    人                                     持股比例 表决权比 终控制方    代码
                                                                                   (%)      例(%)本企业的母公司情况的说明2、本企业的子公司情况
                                                                                                             单位: 元
    子公司全 子公司类                        法定代表                                        持股比例 表决权比 组织机构
                     企业类型   注册地                 业务性质 注册资本        币种
    称          型                             人                                           (%)      例(%)     代码
                                                                                                                             浙江方正电机股份有限公司 2012 年半年度报告全文3、本企业的合营和联营企业情况
                                                                                                                                                                   单位: 元
                                                                                    本企业在
    被投资单                         法定代表                                本企业持   被投资单   期末资产   期末负债   期末净资     本期营业   本期净利              组织机构
             企业类型   注册地              业务性质   注册资本   币种                                                                                  关联关系
    位名称                             人                                   股比例(%) 位表决权      总额       总额      产总额      收入总额     润                    代码
                                                                                    比例(%)一、合营企
                --        --        --         --         --       --       --         --         --         --         --           --         --         --         --业二、联营企
                --        --        --         --         --       --       --         --         --         --         --           --         --         --         --业
                                                                              浙江方正电机股份有限公司 2012 年半年度报告全文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
                                                                          本期发生额                       上期发生额
                                            关联交易定价方                               占同类交                     占同类交
      关联方              关联交易内容
                                                式及决策程序             金额            易金额的         金额        易金额的
                                                                                         比例(%)                    比例(%)出售商品、提供劳务情况表
                                                                                                                        单位: 元
                                                                          本期发生额                       上期发生额
                                            关联交易定价方                               占同类交                     占同类交
      关联方              关联交易内容
                                                式及决策程序             金额            易金额的         金额        易金额的
                                                                                         比例(%)                    比例(%)(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                                        单位: 元
                                                                                                         本报告期
                                      受托/承包                                             托管收益/                受托/承包
    委托方/出    受托方/承    受托/承包                受托/承包    受托/承包       受托/承包                确认的托
                                      资产涉及金                                            承包收益定               收益对公
    包方名称     包方名称     资产情况                 资产类型     起始日          终止日                   管收益/承
                                      额                                                    价依据                   司影响
                                                                                                         包收益公司委托管理/出包情况表
                                                                                                                        单位: 元
                                      委托/出包                                              托管费/出    本报告期   委托/出包
    委托方/出   受托方/承    委托/出包                 受托/出包    委托/出包      委托/出包
                                      资产涉及金                                            包费定价依 确认的托       收益对公
    包方名称      包方名称    资产情况                 资产类型         起始日       终止日
                                           额                                                   据       管费/出包      司影响
                                                                           浙江方正电机股份有限公司 2012 年半年度报告全文
                                                                                                        费关联托管/承包情况说明(3)关联租赁情况公司出租情况表
                                                                                                                     单位: 元
                                                                                                     本报告期    租赁收益
    出租方名                租赁资产种 租赁资产情 租赁资产涉                               租赁收益定
            承租方名称                                          租赁起始日 租赁终止日                确认的租    对公司影
    称                       类              况       及金额                              价依据
                                                                                                     赁收益            响公司承租情况表
                                                                                                                     单位: 元
                                                                                                     本报告期    租赁收益
                         租赁资产种 租赁资产情 租赁资产涉                               租赁费定价
    出租方名称 承租方名称                                           租赁起始日 租赁终止日                确认的租    对公司影
                             类              况       及金额                                 依据
                                                                                                       赁费            响关联租赁情况说明(4)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
                                                                                                                完毕关联担保情况说明(5)关联方资金拆借
                                                                                                                     单位: 元
         关联方                   拆借金额                   起始日                 到期日                    说明拆入拆出
                                                                  浙江方正电机股份有限公司 2012 年半年度报告全文(6)关联方资产转让、债务重组情况
                                                                                                         单位: 元
                                                                   本期发生额                上期发生额
                 关联交易                   关联交易定价方                     占同类交                  占同类交
    关联方                  关联交易内容
                   类型                      式及决策程序         金额         易金额的    金额          易金额的
                                                                            比例(%)                 比例(%)(7)其他关联交易6、关联方应收应付款项公司应收关联方款项
                                                                                                         单位: 元
      项目名称              关联方                     期末金额                           期初金额公司应付关联方款项
                                                                                                         单位: 元
             项目名称                      关联方                   期末金额                  期初金额(十)股份支付1、股份支付总体情况公司本期授予的各项权益工具总额公司本期行权的各项权益工具总额公司本期失效的各项权益工具总额公司期末发行在外的股份期权行权价格的范围和合同剩余期限公司期末其他权益工具行权价格的范围和合同剩余期限股份支付情况的说明
                                                                浙江方正电机股份有限公司 2012 年半年度报告全文2、以权益结算的股份支付情况
                                                                                                    单位: 元授予日权益工具公允价值的确定方法对可行权权益工具数量的最佳估计的确定方法本期估计与上期估计有重大差异的原因资本公积中以权益结算的股份支付的累计金额以权益结算的股份支付确认的费用总额以权益结算的股份支付的说明3、以现金结算的股份支付情况
                                                                                                    单位: 元公司承担的、以股份或其他权益工具为基础计算确定的负债的公允价值确定方法负债中因以现金结算的股份支付产生的累计负债金额以现金结算的股份支付而确认的费用总额以现金结算的股份支付的说明4、以股份支付服务情况
                                                                                                    单位: 元以股份支付换取的职工服务总额以股份支付换取的其他服务总额5、股份支付的修改、终止情况(十一)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无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
       为非关联方提供的担保事项:
    担保单位       被担保单位          贷款             担保              借款             备注
                                                            浙江方正电机股份有限公司 2012 年半年度报告全文
                                     金融机构    借款金额             到期日
    本公司              万向硅峰电子股   中国银行         4,500万元      2013年5月19日      保证
                    份有限公司
         小 计                                        4,500万元其他或有负债及其财务影响:(十二)承诺事项1、重大承诺事项无2、前期承诺履行情况(十三)资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                                单位: 元
                                                  对财务状况和经营成果的影
             项目                    内容                                        无法估计影响数的原因
                                                              响数2、资产负债表日后利润分配情况说明
                                                                                                单位: 元拟分配的利润或股利经审议批准宣告发放的利润或股利3、其他资产负债表日后事项说明
                                                                           浙江方正电机股份有限公司 2012 年半年度报告全文(十四)其他重要事项说明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6、年金计划主要内容及重大变化7、其他需要披露的重要事项
       根据公司2012年3月21日第四届董事会第六次会议决议,公司以收购上虞宝祥金属制品有限公司持有的吉祥云(越南)衣架有限公司股权形式,在越南投资办厂,截至2012年6月30日,公司已支付投资款3024000元,该公司工商变更登记正在办理中。(十五)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
                                         (%)                        (%)                      (%)                            (%)单项金额重大并单项计提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合          149,825,105.00 100%         16,577,645.81 11.06% 91,634,058.15         100%          7,661,119.24    8.36%
    组合小计                149,825,105.00 100%         16,577,645.81 11.06% 91,634,058.15         100%          7,661,119.24    8.36%单项金额虽不重大但单项计提坏账准备的应收账款
    合计                    149,825,105.00    --        16,577,645.81     --     91,634,058.15     --            7,661,119.24     --应收账款种类的说明:
                                                                    浙江方正电机股份有限公司 2012 年半年度报告全文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:                 --                  --          --                    --                   --                --
    1 年以内              129,131,297.31 86.19%          6,456,564.86             85,157,027.33 92.94%             4,257,851.371 年以内小
                      129,131,297.31 86.19%          6,456,564.86             85,157,027.33 92.94%             4,257,851.37计
    1至2年                  4,339,984.45       2.9%       433,998.45                   257,401.85    0.28%               25,740.19
    2至3年                      542,003.39    0.36%       108,400.68                  1,037,734.72   1.13%              207,546.94
    3 年以上               15,811,819.85 10.55%          9,578,681.88                 5,181,894.25   5.65%         3,169,980.74
    3至4年                  6,641,130.70      4.43%      3,320,565.35                 2,038,613.00   2.22%         1,019,306.50
    4至5年                  5,825,145.36      3.89%      2,912,572.68                 1,985,214.02   2.17%              992,607.01
    5 年以上                3,345,543.79      2.23%      3,345,543.79                 1,158,067.23   1.26%         1,158,067.23
    合计                  149,825,105.00       --       16,577,645.81             91,634,058.15       --           7,661,119.24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)本报告期转回或收回的应收账款情况
                                                                                                                     单位: 元
                                                                         转回或收回前累计已计
       应收账款内容           转回或收回原因      确定原坏账准备的依据                                   转回或收回金额
                                                                           提坏账准备金额
           合   计                   --                      --                                                --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
                                                                      浙江方正电机股份有限公司 2012 年半年度报告全文
       应收账款内容              账面余额              坏账金额              计提比例(%)              理由
           合计                                                                     --                   --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:(3)本报告期实际核销的应收账款情况
                                                                                                                单位: 元
                                                                                                   是否因关联交易产
       单位名称        应收账款性质         核销时间              核销金额           核销原因
                                                                                                          生
         合计               --                 --                                        --                --应收账款核销说明:(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他的应收账款的性质或内容(6)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
                                                                                                        (%)BROTHER
    CORPORATION (ASIA) 非关联方                              15,348,748.46 1 年以内                                  10.24%LIMITEDZENG HSING
                        非关联方                         15,308,519.96 1 年以内                                  10.22%INDUSTRIA东莞市祥兴针车有限公
                        非关联方                         11,402,598.45 1 年以内                                   7.61%司张家港伸兴机电有限公
                        非关联方                          9,657,457.82 1 年以内                                   6.45%司JANOME(THAILAND)
                        非关联方                          7,880,733.52 1 年以内                                   5.26%CO.,
                                                                            浙江方正电机股份有限公司 2012 年半年度报告全文
           合计                   --                           59,598,058.21              --                             39.78%(7)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(%)
             合计                           --(8)不符合终止确认条件的应收账款的转移金额为 71,849,541.27 元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排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
                                                 (%)                        (%)                      (%)                     (%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
                                                                                                                             10.39
    账龄分析法组合                  5,275,599.72 100%              564,702.74 10.7%       3,904,478.80 100%         405,507.27
                                                                                                                                   %
                                                                                                                             10.39
    组合小计                        5,275,599.72 100%              564,702.74 10.7%       3,904,478.80 100%         405,507.27
                                                                                                                                   %单项金额虽不重大但单项计提坏账准备的其他应收款
    合计                            5,275,599.72      --           564,702.74    --       3,904,478.80     --       405,507.27    --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:
                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文√ 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:                   --                 --          --                    --                   --            --
    1 年以内                 4,757,060.92 90.17%             237,853.04           3,430,459.52 87.87%                    171,522.97
    1 年以内小计             4,757,060.92 90.17%             237,853.04           3,430,459.52 87.87%                    171,522.97
    1至2年                        80,872.36    1.54%             8,087.24              147,624.39     3.78%               14,762.44
    2至3年                        42,624.55    0.81%             8,524.91               65,300.00     1.67%               13,060.00
    3 年以上                  395,041.89       7.48%         310,237.55                261,094.89     6.68%              206,161.86
    3至4年                        87,594.40    1.66%          43,797.20                 47,851.10     1.23%               23,925.55
    4至5年                        82,014.28    1.55%          41,007.14                 62,014.97     1.58%               31,007.49
    5 年以上                  225,433.21       4.27%         225,433.21                151,228.82     3.87%              151,228.82
    合计                     5,275,599.72       --           564,702.74           3,904,478.80         --                405,507.27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)本报告期转回或收回的其他应收款情况
                                                                                                                      单位: 元
                                                                          转回或收回前累计已计
       其他应收款内容          转回或收回原因      确定原坏账准备的依据                                   转回或收回金额
                                                                             提坏账准备金额
              合   计                 --                      --                                                --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容               账面余额                 坏账金额              计提比例(%)                    理由
           合计                                                                        --                       --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:
                                                                        浙江方正电机股份有限公司 2012 年半年度报告全文(3)本报告期实际核销的其他应收款情况
                                                                                                                      单位: 元
    单位名称          其他应收款性质              核销时间          核销金额           核销原因         是否因关联交易产生
        合计                --                       --                                      --                  --其他应收款核销说明:(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□ 适用 √ 不适用(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(%)
    出口退税款              非关联方                              2,350,345.48 1 年以内                                    44.55%
    浙江大学                非关联方                                769,000.00 1 年以内                                    14.58%丽水正德电子控制系统
                        公司子公司                              354,662.45 1 年以内                                     6.72%制造有限公司
    浙江省商会              非关联方                                300,000.00 1 年以内                                     5.69%
    中国缝制机械协会        非关联方                                115,264.00 1 年以内                                     2.18%
           合计                    --                         3,889,271.93             --                              73.72%(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 &