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方正电机(002196)公告正文

方正电机:2013年半年度报告

公告日期 2013-08-23
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 2013 半年度报告全文




浙江方正电机股份有限公司

     2013 半年度报告




      2013 年 08 月




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                                         浙江方正电机股份有限公司 2013 半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人张敏、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:保证本半年度报告中财务报告的真实、准确、完整。




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                                                                                      浙江方正电机股份有限公司 2013 半年度报告全文




                                                                   目录




2013 半年度报告.................................................................................................................................1

第一节 重要提示、目录和释义........................................................................................................4

第二节 公司简介................................................................................................................................5

第三节 会计数据和财务指标摘要....................................................................................................7

第四节 董事会报告............................................................................................................................9

第五节 重要事项..............................................................................................................................14

第六节 股份变动及股东情况..........................................................................................................20

第七节 董事、监事、高级管理人员情况......................................................................................23

第八节 财务报告..............................................................................................................................24

第九节 备查文件目录.................................................................................................................... 110




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                                                  浙江方正电机股份有限公司 2013 半年度报告全文




                                  释义


                释义项   指                                 释义内容

本公司、公司、方正电机   指   浙江方正电机股份有限公司

正德                     指   丽水正德电子控制系统制造有限公司

方正东进                 指   丽水方正东进机电有限公司

深交所                   指   深圳证券交易所

中国证监会               指   中国证券监督管理委员会

元、万元                 指   人民币元、人民币万元

报告期                   指   2013 年 1 月 1 日至 2013 年 6 月 30 日




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                                                                      浙江方正电机股份有限公司 2013 半年度报告全文




                                            第二节 公司简介

一、公司简介

股票简称                 方正电机                                股票代码               002196

股票上市证券交易所       深圳证券交易所

公司的中文名称           浙江方正电机股份有限公司

公司的中文简称(如有)   方正电机

公司的外文名称(如有)   ZHEJIANG FOUNDER MOTOR CO., LTD.

公司的法定代表人         张敏


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、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2012 年年报。


3、注册变更情况

注册情况在报告期是否变更情况


                                                                                                                5
                                                                浙江方正电机股份有限公司 2013 半年度报告全文


□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2012 年年报。


4、其他有关资料

其他有关资料在报告期是否变更情况
□ 适用 √ 不适用




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                                                                     浙江方正电机股份有限公司 2013 半年度报告全文




                            第三节 会计数据和财务指标摘要

一、主要会计数据和财务指标

公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据
□ 是 √ 否

                                                                                               本报告期比上年同期增减
                                             本报告期                      上年同期
                                                                                                       (%)

营业收入(元)                                    227,509,617.35             252,802,541.88                    -10.01%

归属于上市公司股东的净利润(元)                    4,302,908.20               17,747,914.95                   -75.76%

归属于上市公司股东的扣除非经常性损
                                                    2,819,426.33               13,534,616.36                   -79.17%
益的净利润(元)

经营活动产生的现金流量净额(元)                   26,604,098.73               21,831,171.58                     21.86%

基本每股收益(元/股)                                       0.04                        0.15                   -73.33%

稀释每股收益(元/股)                                       0.04                        0.15                   -73.33%

加权平均净资产收益率(%)                                 1.43%                       5.87%                      -4.44%

                                            本报告期末                     上年度末            本年末比上年末增减(%)

总资产(元)                                      705,311,765.93              673,711,677.01                     4.69%

归属于上市公司股东的净资产(元)                  286,259,388.25             299,431,123.37                       -4.4%


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

                                                                                                               单位:元

                                   归属于上市公司股东的净利润                     归属于上市公司股东的净资产

                                 本期数                  上期数                   期末数                期初数

按中国会计准则                     4,302,908.20            17,747,914.95          286,259,388.25        299,431,123.37

按国际会计准则调整的项目及金额


2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况

                                                                                                               单位:元

                                   归属于上市公司股东的净利润                     归属于上市公司股东的净资产

                                 本期数                  上期数                   期末数                期初数

按中国会计准则                     4,302,908.20            17,747,914.95          286,259,388.25        299,431,123.37



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                                                                            浙江方正电机股份有限公司 2013 半年度报告全文


按境外会计准则调整的项目及金额


3、境内外会计准则下会计数据差异原因说明

三、非经常性损益项目及金额

                                                                                                               单位:元

                             项目                                           金额                      说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                              50,338.53

计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                               1,696,783.00
一标准定额或定量享受的政府补助除外)

除上述各项之外的其他营业外收入和支出                                                -1,811.00

减:所得税影响额                                                                   261,828.66

合计                                                                           1,483,481.87             --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因
√ 适用 □ 不适用

           项目                     涉及金额(元)                                        原因

                                                           根据财政部、国家税务总局、海关总署发布的财税〔2000〕25 号
“营业外收入”项目所列增值                                 《鼓励软件产业和集成电路产业发展有关税收政策问题的通知》
                                            1,182,729.78
税超额税负返还款                                           规定,且与公司正常经营业务存在直接关系,故不具特殊和偶发
                                                           性

"营业外支出"项目所列水利                                   系国家规定之税费,且与公司正常经营业务存在直接关系,故不
                                              69,640.72
建设专项资金                                               具特殊和偶发性

"营业外收入"项目所列节能                                   系国家规定节能产品销售补贴,且与公司正常经营业务存在直接
                                            1,340,000.00
惠民工程补贴款                                             关系,故不具特殊和偶发性




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                                                                    浙江方正电机股份有限公司 2013 半年度报告全文




                                       第四节 董事会报告

一、概述

2013年国际经济整体复苏疲软,国内经济下行压力增大,经济增长呈现持续下行态势,尤其是公司所处的缝制机械行业,受
下游服装行业需求萎缩、生产要素成本上升等一系列因素影响,电脑平缝机销售量减少。报告期内公司在重大经营压力下,
面对急剧多变、需求下降的不利的市场环境,围绕董事会发展战略和经营思路,以改革为动力,以加强内部控制为保障,以
发展为目的,继续突出主导产品优势,努力降低生产成本,优化公司管理流程,提高工作效率。




二、主营业务分析

概述
报告期内,公司实现营业收入22,750.96万元,较上年同期减少10.01%;实现营业利润47.64万元,较上年同期减少96.58%;
实现净利润430.29万元,较上年同期减少75.76%。


主要财务数据同比变动情况
                                                                                                           单位:元

                            本报告期             上年同期              同比增减(%)              变动原因

营业收入                      227,509,617.35       252,802,541.88                 -10.01%

营业成本                      186,950,639.46       208,493,970.17                 -10.33%

销售费用                        4,625,350.03         4,396,990.70                  5.19%

                                                                                            主要系公司本期新产品
管理费用                       23,683,596.08        17,691,100.19                 33.87%
                                                                                            研发费增多所致

财务费用                        8,450,608.37         7,288,889.89                 15.94%

                                                                                            主要系公司本期缴纳所
所得税费用                       371,897.36          4,269,325.32                 -91.29%
                                                                                            得税减少所致

                                                                                            主要系公司本期加大了
研发投入                       10,107,742.61         6,629,088.60                 52.48%
                                                                                            研发投入

经营活动产生的现金流
                               26,604,098.73        21,831,171.58                 21.86%
量净额

投资活动产生的现金流
                              -23,727,896.05       -25,860,230.53                  8.25%
量净额

筹资活动产生的现金流
                              -11,298,158.34       -13,093,696.46                 13.71%
量净额

现金及现金等价物净增
                               -8,400,635.66       -17,122,755.41                 50.94%
加额

公司报告期利润构成或利润来源发生重大变动


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                                                                      浙江方正电机股份有限公司 2013 半年度报告全文


□ 适用 √ 不适用
公司报告期利润构成或利润来源没有发生重大变动。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
□ 适用 √ 不适用
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。
公司回顾总结前期披露的经营计划在报告期内的进展情况
公司2012年度报告披露的经营计划在报告期的进展情况:
(一)依托国家产业政策扶持,加快在建项目的进程
报告期内,公司加大了研发投入,成功研发出一款电动汽车用驱动电机(“PUNCH”电机),和国外客户达成了合作意向。
(二)加大技术创新力度,增强公司发展后劲
报告期内,公司不断优化生产工艺,提高设备利用率,提升产品质量,汽车座椅电机合格率从90%提升到98%。
(三)完善公司文化与制度建设,打造团结高效的人力资源队伍
报告期内,公司建立起了一个高效的制度化管理平台,明确决策层管理层对操作层的授权,协调部门之间的配合,达到目标
与行动的统一;建立了一套科学、有效的人力资源考核与激励体系,将个人目标与公司目标融合为一体;建立了行之有效的
知识管理体系使新加入的员工能力超水平发挥。




三、主营业务构成情况

                                                                                                         单位:元

                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                    同期增减(%) 同期增减(%)     期增减(%)

分行业

专用设备制造业      207,357,084.72   171,117,371.12        17.48%          -10.41%        -11.92%          1.42%

分产品

家用缝纫机电机      119,013,290.61    96,192,370.50        19.18%            1.01%           0.1%          0.74%

电脑高速自动平
                     62,057,999.85    51,274,151.74        17.38%          -18.59%        -16.22%         -2.36%
缝机

其他                 26,285,794.26    23,650,848.88        10.02%          -22.85%        -29.98%          9.15%

分地区

国内                125,996,061.12   104,860,920.85        16.77%           -8.65%        -10.71%          1.91%

国外                 81,361,023.60    66,256,450.27        18.56%          -12.99%        -13.76%          0.72%


四、核心竞争力分析

    1、技术优势。公司属国家高新技术企业,历来注重技术研发投入,具有较强的技术实力及设计开发能力,建有浙江省
博士后工作站试点单位和省级高新技术研究开发中心。
    2、人才优势。公司自设立以来,陆续引进各类技术、管理人员,具备长期从事电机生产研发的行业知名技术人员,经
过多年的运作和培育,目前公司人员结构合理,已形成了人尽其才、才尽其用的良性循环氛围,并与多所知名高校建立了长
期合作关系。

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                                                                                   浙江方正电机股份有限公司 2013 半年度报告全文


    3、营销优势。公司拥有一支市场开拓能力和产品销售能力较强的营销队伍,多项产品的销售具有很强的竞争力,现已
形成较为成熟的国际、国内营销网络,销售渠道稳定通畅,覆盖范围广泛。




五、投资状况分析

1、对外股权投资情况

(1)对外投资情况


                                                          对外投资情况

         报告期投资额(元)                         上年同期投资额(元)                                  变动幅度(%)

                                      0.00                                            0.00

                                                         被投资公司情况

               公司名称                                     主要业务                         上市公司占被投资公司权益比例(%)


(2)持有金融企业股权情况


                         最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
公司名称 公司类别                                                                                                                 股份来源
                      成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                              科目

                             0.00              0                   0                           0.00        0.00

合计                         0.00              0    --             0          --               0.00        0.00        --            --


(3)证券投资情况


                               最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
证券品种 证券代码 证券简称                                                                                                        股份来源
                               成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                       科目

                                      0.00          0                     0                        0.00        0.00

合计                                  0.00          0      --             0          --            0.00        0.00         --       --

持有其他上市公司股权情况的说明
□ 适用 √ 不适用


2、主要子公司、参股公司分析

主要子公司、参股公司情况
                                                                                                                                   单位:元

                                      主要产品或
 公司名称     公司类型     所处行业                  注册资本     总资产             净资产        营业收入     营业利润          净利润
                                             服务

丽水方正东                            电机、汽车                71,002,313. 46,345,273. 13,233,572. -2,667,175. -2,730,722.
             子公司       制造业                    61939500
进机电有限                            零部件生产                           46                 26          90                 11            37



                                                                                                                                            11
                                                                        浙江方正电机股份有限公司 2013 半年度报告全文


公司                              销售

丽水正德电
                                  平缝机电子
子控制系统                                                 60,569,930. 38,389,773. 19,340,243. 2,151,933.1 3,084,685.5
             子公司   制造业      控制系统制 30000000
制造有限公                                                         05            02         97           5           4
                                  造和销售


                                  微特电机、
                                  缝纫机、伺
                                  服控制系
方正电机
                                  统、汽车电 5196000 美 32,889,133. 27,783,437.
(越南)有 子公司     制造业                                                               0.00 -637,747.64 -637,952.11
                                  机的制造与 元                    63            59
限责任公司
                                  销售、经营
                                  进出口业务
                                  及厂房出租


六、对 2013 年 1-9 月经营业绩的预计

2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形

2013 年 1-9 月归属于上市公司股东的净利润变
                                                                          -80%        至                          -50%
动幅度(%)

2013 年 1-9 月归属于上市公司股东的净利润变
                                                                 4,117,555.48         至                 10,293,888.71
动区间(万元)

2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         20,587,777.42
元)

                                               2013 年国际经济整体复苏疲软,国内经济下行压力增大,经济增长呈现持
                                               续下行态势,尤其是公司所处的缝制机械行业,受下游服装行业需求萎缩、
业绩变动的原因说明
                                               生产要素成本上升等一系列因素影响,电脑平缝机销售量减少,预计 2013
                                               年 1-9 月净利润与上年同期相比减少 50%-80%。


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用
     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2012年度盈利情况、投资情况等制定了公司2012


                                                                                                                     12
                                                                  浙江方正电机股份有限公司 2013 半年度报告全文


年度利润分配预案,并提交公司与2013年3月20日召开的第四届董事会第十四次会议审议通过。公司董事会对2012年利润分
配方案形成专项决议后提交公司于2013年4月12日召开的2012年度股东大会审议通过。根据公司2012年度股东大会决议,公
司以截止2012年12月31日股本115,725,000股为基数,以截止2012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2013年6月7日实施完毕。




十、本报告期利润分配或资本公积金转增股本预案

每 10 股送红股数(股)                                                                                       0

每 10 股派息数(元)(含税)                                                                               0.00

每 10 股转增数(股)                                                                                         0

分配预案的股本基数(股)                                                                                     0

现金分红总额(元)(含税)                                                                                 0.00

可分配利润(元)                                                                                           0.00

                                   利润分配或资本公积金转增预案的详细情况说明

本报告期不进行利润分配或资本公积金转增股本。


十一、报告期内接待调研、沟通、采访等活动登记表

                                                                                        谈论的主要内容及提供的
    接待时间           接待地点         接待方式       接待对象类型      接待对象
                                                                                                   资料

                                                                                        公司分红情况,未提供资
2013 年 05 月 05 日 董事会办公室    电话沟通         个人
                                                                                        料

                                                                                        公司非公开发行情况,未
2013 年 05 月 20 日 董事会办公室    电话沟通         个人
                                                                                        提供资料

                                                                                        公司生产经营情况,未提
2013 年 06 月 01 日 董事会办公室    电话沟通         个人
                                                                                        供资料

                                                                                        公司业绩情况,未提供资
2013 年 06 月 25 日 董事会办公室    电话沟通         个人
                                                                                        料




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                                                                 浙江方正电机股份有限公司 2013 半年度报告全文




                                        第五节 重要事项

一、公司治理情况

     报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《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


                                                                                                          14
                                                                             浙江方正电机股份有限公司 2013 半年度报告全文


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。

          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、重大诉讼仲裁事项

□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项




五、资产交易事项

1、收购资产情况


                                                                         该资产
                                                                         为上市
                                                                                          与交易对
 交易对                                                                  公司贡
              被收购    交易价                                                     是否为 方的关联
 方或最                           进展情 对公司经营的 对公司损益         献的净                        披露日期
              或置入    格(万                                                     关联交 关系(适用                   披露索引
 终控制                          况(注 2) 影响(注 3) 的影响(注 4) 利润占                         (注 5)
               资产      元)                                                        易   关联交易
     方                                                                  净利润
                                                                                            情形
                                                                         总额的
                                                                         比率(%)


2、出售资产情况


                                         本期初 出售对 资产出                       与交易 所涉及 所涉及
                                交易价                            资产出 是否为
交易对 被出售                            起至出 公司的 售为上                       对方的 的资产 的债权 披露日 披露索
                       出售日 格(万                              售定价 关联交
     方       资产                       售日该   影响   市公司                     关联关 产权是 债务是          期       引
                                 元)                             原则      易
                                         资产为 (注 3) 贡献的                     系(适 否已全 否已全


                                                                                                                                  15
                                                                                        浙江方正电机股份有限公司 2013 半年度报告全文


                                      上市公                    净利润                         用关联 部过户 部转移
                                      司贡献                    占净利                         交易情
                                      的净利                    润总额                           形)
                                      润(万                    的比例
                                          元)                   (%)


3、企业合并情况




六、公司股权激励的实施情况及其影响




七、重大关联交易

1、与日常经营相关的关联交易


                                                                          关联交易 占同类交                     可获得的
关联交易               关联交易 关联交易 关联交易 关联交易                                        关联交易
            关联关系                                                      金额(万 易金额的                     同类交易 披露日期 披露索引
     方                  类型       内容     定价原则           价格                              结算方式
                                                                            元)       比例(%)                    市价

合计                                                  --          --               0      --            --         --            --         --


2、资产收购、出售发生的关联交易


                                                           转让资      转让资
                                           关联交                               市场公     转让价       关联交    交易损
            关联关     关联交    关联交                    产的账      产的评                                                   披露日    披露索
 关联方                                    易定价                               允价值     格(万       易结算    益(万
              系       易类型    易内容                    面价值      估价值                                                     期        引
                                            原则                                (万元) 元)            方式      元)
                                                           (万元) (万元)


3、共同对外投资的重大关联交易


                                                                                                  被投资企业 被投资企业 被投资企业
                                共同投资定 被投资企业 被投资企业 被投资企业
共同投资方         关联关系                                                                       的总资产(万 的净资产(万 的净利润(万
                                 价原则           的名称            的主营业务 的注册资本
                                                                                                        元)             元)            元)


4、关联债权债务往来

是否存在非经营性关联债权债务往来
□ 是 √ 否

                                                                                是否存在非
                                          债权债务类                                           期初余额(万 本期发生额 期末余额(万
          关联方          关联关系                              形成原因        经营性资金
                                                 型                                                 元)           (万元)              元)
                                                                                   占用


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                                                                    浙江方正电机股份有限公司 2013 半年度报告全文


5、其他重大关联交易


重大关联交易临时报告披露网站相关查询

               临时公告名称                    临时公告披露日期                    临时公告披露网站名称


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

托管情况说明

为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用


(2)承包情况

承包情况说明

为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用


(3)租赁情况

租赁情况说明

为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用


2、担保情况

                                                                                                        单位:万元

                                  公司对外担保情况(不包括对子公司的担保)

                                                                                                          是否为关
                    担保额度              实际发生日期
                                                                                               是否履行 联方担保
     担保对象名称   相关公告   担保额度    (协议签署    实际担保金额   担保类型     担保期
                                                                                                 完毕      (是或
                    披露日期                  日)
                                                                                                            否)

                                            公司对子公司的担保情况

                    担保额度              实际发生日期                                         是否履行 是否为关
     担保对象名称              担保额度                  实际担保金额   担保类型     担保期
                    相关公告               (协议签署                                            完毕     联方担保


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                                                                                浙江方正电机股份有限公司 2013 半年度报告全文


                       披露日期                      日)                                                               (是或
                                                                                                                            否)

丽水正德电子控制 2012 年 11                     2012 年 11 月                       连带责任保
                                        1,800                               1,800                一年          否      否
系统制造有限公司 月 24 日                       27 日                               证

丽水方正东进机电 2012 年 11                     2012 年 11 月                       连带责任保
                                        1,000                               1,000                一年          否      否
有限公司              月 24 日                  27 日                               证

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
                                                                0                                                                  0
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
                                                                0                                                            2,800
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
                                                                0                                                                  0
(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
                                                                0                                                            2,800
计(A3+B3)                                                         (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                             9.78%

其中:

为股东、实际控制人及其关联方提供担保的金额(C)                                                                                    0

直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                                   0
务担保金额(D)

担保总额超过净资产 50%部分的金额(E)                                                                                              0

上述三项担保金额合计(C+D+E)                                                                                                      0

未到期担保可能承担连带清偿责任说明(如有)                          无

违反规定程序对外提供担保的说明(如有)                              无

采用复合方式担保的具体情况说明


3、其他重大合同


                                  合同涉及 合同涉及
合同订立                          资产的账 资产的评 评估机构                                                           截至报告
           合同订立 合同签订                                         评估基准            交易价格 是否关联
公司方名                           面价值   估价值 名称(如                    定价原则                        关联关系 期末的执
           对方名称     日期                                         日(如有)         (万元)        交易
     称                           (万元) (万元)     有)                                                            行情况
                                  (如有) (如有)


4、其他重大交易






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                                                                      浙江方正电机股份有限公司 2013 半年度报告全文


九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

                 承诺事项                 承诺方        承诺内容           承诺时间        承诺期限     履行情况

股改承诺

收购报告书或权益变动报告书中所作承


资产重组时所作承诺

                                                                                                      截止本报告期
                                     张敏、通联创业
                                                      避免与公司同    2007 年 12 月 11                末,上述承诺事
首次公开发行或再融资时所作承诺       投资股份有限                                        长期
                                                      业竞争的承诺    日                              项均仍在严格
                                     公司、钱进
                                                                                                      履行中。

其他对公司中小股东所作承诺

承诺是否及时履行                     是

未完成履行的具体原因及下一步计划
                                     无
(如有)


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否


十一、处罚及整改情况

     名称/姓名          类型         原因          调查处罚类型      结论(如有)         披露日期      披露索引

整改情况说明
□ 适用 √ 不适用


十二、其他重大事项的说明






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                                                                     浙江方正电机股份有限公司 2013 半年度报告全文




                                    第六节 股份变动及股东情况

一、股份变动情况

                                本次变动前                 本次变动增减(+,-)                 本次变动后

                                                                  公积金转
                           数量        比例(%) 发行新股   送股               其他     小计       数量        比例(%)
                                                                     股

                         31,935,37                                                             31,935,37
一、有限售条件股份                       27.6%                                                                  27.6%
                                   5                                                                     5

                         31,935,37                                                             31,935,37
5、高管股份                              27.6%                                                                  27.6%
                                   5                                                                     5

                         83,789,62                                                             83,789,62
二、无限售条件股份                       72.4%                                                                  72.4%
                                   5                                                                     5

                         83,789,62                                                             83,789,62
1、人民币普通股                          72.4%                                                                  72.4%
                                   5                                                                     5

                         115,725,0                                                             115,725,0
三、股份总数                              100%                                                                  100%
                                  00                                                                    00

股份变动的原因
□ 适用 √ 不适用
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用


二、公司股东数量及持股情况

                                                                                                             单位:股

报告期末股东总数                                                                                               10,076

                                              持股 5%以上的股东持股情况

                                                    报告期 报告期 持有有 持有无          质押或冻结情况
   股东名称          股东性质       持股比例(%)
                                                    末持股 内增减 限售条 限售条     股份状态             数量


                                                                                                                    20
                                                                      浙江方正电机股份有限公司 2013 半年度报告全文


                                                   数量      变动情 件的股 件的股
                                                              况    份数量 份数量

                                                   28,767,          21,575, 7,191,7
张敏             境内自然人               24.86%                                       质押                 28,767,000
                                                      000              250       50

通联创业投资股                                     20,225,                   20,225,
                 境内非国有法人           17.48%                                       冻结                  2,000,000
份有公司                                              000                       000

                                                                                       质押                 18,225,000

                                                   12,673,          9,505,1 3,168,3
钱进             境内自然人               10.95%                                       质押                  4,500,000
                                                      500               25       75

                                                   3,455,9                   3,455,9
李锦火           境内自然人                2.99%
                                                       52                        52

                                                   1,805,2                   1,805,2
段士峰           境内自然人                1.56%
                                                       00                        00

                                                   1,140,0
胡宏             境内自然人                0.99%                    855,000 285,000 质押                     1,140,000
                                                       00

                                                   1,078,2                   1,078,2
方天成           境内自然人                0.93%
                                                       74                        74

蔡宝中           境内自然人                0.74% 858,588                     858,588

周婉芸           境内自然人                 0.6% 692,774                     692,774

华润深国投信托
有限公司--黄河 其他                        0.54% 629,600                     629,600
9 号信托计划

上述股东关联关系或一致行动的
                                  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。
说明

                                         前 10 名无限售条件股东持股情况

                                                                                                 股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                          股份种类          数量

通联创业投资股份有限公司                                                 20,225,000 人民币普通股            20,225,000

张敏                                                                      7,191,750 人民币普通股             7,191,750

李锦火                                                                    3,455,952 人民币普通股             3,455,952

钱进                                                                      3,168,375 人民币普通股             3,168,375

段士峰                                                                    1,805,200 人民币普通股             1,805,200

方天成                                                                    1,078,274 人民币普通股             1,078,274

蔡宝中                                                                       858,588 人民币普通股             858,588

周婉芸                                                                       692,774 人民币普通股             692,774

华润深国投信托有限公司--黄河 9
                                                                             629,600 人民币普通股             629,600
号信托计划



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                                                                  浙江方正电机股份有限公司 2013 半年度报告全文


张寅孩                                                                 531,300 人民币普通股           531,300

前 10 名无限售流通股股东之间,
以及前 10 名无限售流通股股东和
                                 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。
前 10 名股东之间关联关系或一致
行动的说明

参与融资融券业务股东情况说明
                                 无
(如有)(参见注 4)

公司股东在报告期内是否进行约定购回交易
□ 是 √ 否


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
实际控制人报告期内变更
□ 适用 √ 不适用




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                         第七节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。


二、公司董事、监事、高级管理人员变动情况

     姓名           担任的职务     类型           日期                           原因




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                                                           浙江方正电机股份有限公司 2013 半年度报告全文




                                     第八节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:浙江方正电机股份有限公司
                                                                                                单位:元

                 项目                   期末余额                               期初余额

流动资产:

    货币资金                                        53,573,677.52                          47,274,222.77

    结算备付金

    拆出资金

    交易性金融资产

    应收票据                                        10,843,228.67                          10,694,000.00

    应收账款                                       142,548,167.38                         131,538,018.85

    预付款项                                        33,063,238.36                          26,559,120.39

    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                                       5,096,464.59                           2,103,741.58

    买入返售金融资产

    存货                                           176,173,581.47                         175,550,362.22

    一年内到期的非流动资产

    其他流动资产                                     6,211,148.58                           4,890,923.76

流动资产合计                                       427,509,506.57                         398,610,389.57


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                                 浙江方正电机股份有限公司 2013 半年度报告全文


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             199,380,111.09                        196,852,856.97

    在建工程              35,279,494.53                         33,042,471.78

    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              34,416,324.12                         34,213,354.56

    开发支出

    商誉

    长期待摊费用           1,249,144.24                          1,470,331.25

    递延所得税资产         4,120,403.18                          4,006,460.08

    其他非流动资产         3,276,782.20                          5,435,812.80

非流动资产合计           277,802,259.36                        275,101,287.44

资产总计                 705,311,765.93                        673,711,677.01

流动负债:

    短期借款             228,300,090.32                        230,227,353.54

    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              55,500,000.00                         26,500,000.00

    应付账款              92,373,217.87                         73,917,773.02

    预收款项               7,135,071.30                          6,608,868.63

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬           5,144,970.07                          3,705,112.33

    应交税费               1,272,614.70                           423,363.15



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     应付利息                         137,771.11                            354,709.78

     应付股利                        3,033,750.00

     其他应付款                     11,354,892.31                         16,748,873.19

     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                       404,252,377.68                        358,486,053.64

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                 14,800,000.00                         15,794,500.00

非流动负债合计                      14,800,000.00                         15,794,500.00

负债合计                           419,052,377.68                        374,280,553.64

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                       22,462,107.10                         22,462,107.10

     一般风险准备

     未分配利润                     72,861,843.49                         85,917,685.29

     外币报表折算差额                 -187,216.34                            -71,323.02

归属于母公司所有者权益合计         286,259,388.25                        299,431,123.37

     少数股东权益

所有者权益(或股东权益)合计       286,259,388.25                        299,431,123.37

负债和所有者权益(或股东权益)总
                                   705,311,765.93                        673,711,677.01





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                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


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

编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元

                 项目                         期末余额                               期初余额

流动资产:

    货币资金                                              47,628,799.23                          25,944,721.35

    交易性金融资产

    应收票据                                               8,911,562.00                           9,544,000.00

    应收账款                                             114,857,313.60                          95,230,089.54

    预付款项                                              19,480,687.93                          20,286,564.23

    应收利息

    应收股利

    其他应收款                                             5,007,486.54                           4,945,549.08

    存货                                                 144,895,974.89                         152,849,509.44

    一年内到期的非流动资产

    其他流动资产                                           2,583,243.80                           2,248,941.90

流动资产合计                                             343,365,067.99                         311,049,375.54

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                                         114,777,923.52                         105,911,597.35

    投资性房地产

    固定资产                                             165,616,017.56                         167,970,413.22

    在建工程                                              28,699,002.44                          26,201,122.22

    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                                              30,121,609.81                          30,295,745.13

    开发支出

    商誉




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                                     浙江方正电机股份有限公司 2013 半年度报告全文


    长期待摊费用                870,921.71                           1,011,798.62

    递延所得税资产             3,290,895.75                          2,981,443.52

    其他非流动资产             2,457,465.20                          2,624,785.80

非流动资产合计               345,833,835.99                        336,996,905.86

资产总计                     689,198,903.98                        648,046,281.40

流动负债:

    短期借款                 200,300,090.32                        202,227,353.54

    交易性金融负债

    应付票据                  55,500,000.00                         26,500,000.00

    应付账款                  99,411,626.74                         75,322,966.91

    预收款项                   6,089,702.10                          5,995,113.87

    应付职工薪酬               4,054,040.46                          3,064,587.13

    应交税费                    866,610.29                            350,873.28

    应付利息                      86,160.00                           303,098.67

    应付股利                   3,033,750.00

    其他应付款                17,589,872.53                         16,566,731.19

    一年内到期的非流动负债

    其他流动负债

流动负债合计                 386,931,852.44                        330,330,724.59

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            14,800,000.00                         15,794,500.00

非流动负债合计                14,800,000.00                         15,794,500.00

负债合计                     401,731,852.44                        346,125,224.59

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



                                                                               28
                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


     盈余公积                                             22,462,107.10                          22,462,107.10

     一般风险准备

     未分配利润                                           73,948,044.44                          88,402,049.71

     外币报表折算差额

所有者权益(或股东权益)合计                             287,467,051.54                         301,921,056.81

负债和所有者权益(或股东权益)总
                                                         689,198,903.98                         648,046,281.40



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


3、合并利润表

编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元

                  项目                        本期金额                               上期金额

一、营业总收入                                           227,509,617.35                         252,802,541.88

     其中:营业收入                                      227,509,617.35                         252,802,541.88

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                           227,033,211.38                         238,973,314.32

     其中:营业成本                                      186,950,639.46                         208,493,970.17

           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                                   816,656.23                             304,524.54

           销售费用                                        4,625,350.03                           4,396,990.70

           管理费用                                       23,683,596.08                          17,691,100.19

           财务费用                                        8,450,608.37                           7,288,889.89

           资产减值损失                                    2,506,361.21                            797,838.83

     加:公允价值变动收益(损失以
“-”号填列)



                                                                                                            29
                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


           投资收益(损失以“-”
                                                                                                   121,107.54
号填列)

           其中:对联营企业和合营
企业的投资收益

           汇兑收益(损失以“-”号
填列)

三、营业利润(亏损以“-”号填列)                          476,405.97                           13,950,335.10

     加:营业外收入                                        4,270,429.44                           8,432,697.31

     减:营业外支出                                           72,029.85                            365,792.14

           其中:非流动资产处置损
                                                                578.13                               24,178.84


四、利润总额(亏损总额以“-”号
                                                           4,674,805.56                          22,017,240.27
填列)

     减:所得税费用                                         371,897.36                            4,269,325.32

五、净利润(净亏损以“-”号填列)                         4,302,908.20                          17,747,914.95

     其中:被合并方在合并前实现的
净利润

     归属于母公司所有者的净利润                            4,302,908.20                          17,747,914.95

     少数股东损益

六、每股收益:                                   --                                     --

     (一)基本每股收益                                            0.04                                   0.15

     (二)稀释每股收益                                            0.04                                   0.15

七、其他综合收益                                            -115,893.32

八、综合收益总额                                           4,187,014.88                          17,747,914.95

     归属于母公司所有者的综合收益
                                                           4,187,014.88                          17,747,914.95
总额

     归属于少数股东的综合收益总额


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

编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元

                 项目                         本期金额                               上期金额

一、营业收入                                             202,806,676.69                         226,919,522.08

     减:营业成本                                        169,894,779.28                         194,535,050.75



                                                                                                            30
                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


         营业税金及附加                                     615,200.71                             167,506.85

         销售费用                                          3,804,950.56                           3,657,355.89

         管理费用                                         18,794,852.05                          13,871,821.54

         财务费用                                          7,575,530.02                           7,242,021.19

         资产减值损失                                      2,441,729.39                          -1,749,845.59

     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
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)                          -320,365.32                          29,282,777.21

     加:营业外收入                                        3,087,699.66                           4,100,182.32

     减:营业外支出                                           51,040.90                            307,198.69

         其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号
                                                           2,716,293.44                          33,075,760.84
填列)

     减:所得税费用                                         -188,451.29                           2,800,607.74

四、净利润(净亏损以“-”号填列)                         2,904,744.73                          30,275,153.10

五、每股收益:                                   --                                     --

     (一)基本每股收益                                            0.03                                   0.26

     (二)稀释每股收益                                            0.03                                   0.26

六、其他综合收益

七、综合收益总额                                           2,904,744.73                          30,275,153.10


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


5、合并现金流量表

编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元

                 项目                         本期金额                               上期金额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                        191,035,060.24                         215,645,930.76

     客户存款和同业存放款项净增加


     向中央银行借款净增加额


                                                                                                            31
                                            浙江方正电机股份有限公司 2013 半年度报告全文


     向其他金融机构拆入资金净增加


     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                   6,707,619.20                         19,391,691.85

     收到其他与经营活动有关的现金     9,564,600.06                          3,630,303.43

经营活动现金流入小计                207,307,279.50                        238,667,926.04

     购买商品、接受劳务支付的现金   131,218,396.88                        171,990,632.13

     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


     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
                                     26,900,552.97                         25,817,657.77


     支付的各项税费                   4,467,551.74                          7,762,072.93

     支付其他与经营活动有关的现金    18,116,679.18                         11,266,391.63

经营活动现金流出小计                180,703,180.77                        216,836,754.46

经营活动产生的现金流量净额           26,604,098.73                         21,831,171.58

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
                                      4,440,960.15
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                  4,440,960.15                           243,037.47

     购建固定资产、无形资产和其他
                                     22,664,318.70                         23,079,268.00
长期资产支付的现金


                                                                                      32
                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


    投资支付的现金                                                                                3,024,000.00

    质押贷款净增加额

    取得子公司及其他营业单位支付
                                                           5,504,537.50
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                                      28,168,856.20                          26,103,268.00

投资活动产生的现金流量净额                               -23,727,896.05                         -25,860,230.53

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                                   218,120,137.19                         162,713,658.80

    发行债券收到的现金

    收到其他与筹资活动有关的现金                          26,400,000.00

筹资活动现金流入小计                                     244,520,137.19                         162,713,658.80

    偿还债务支付的现金                                   219,840,504.29                         152,352,913.98

    分配股利、利润或偿付利息支付
                                                          20,977,791.24                          23,454,441.28
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                          15,000,000.00

筹资活动现金流出小计                                     255,818,295.53                         175,807,355.26

筹资活动产生的现金流量净额                               -11,298,158.34                         -13,093,696.46

四、汇率变动对现金及现金等价物的
                                                              21,320.00
影响

五、现金及现金等价物净增加额                              -8,400,635.66                         -17,122,755.41

    加:期初现金及现金等价物余额                          38,073,152.98                          77,045,969.93

六、期末现金及现金等价物余额                              29,672,517.32                          59,923,214.52


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


6、母公司现金流量表

编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元

              项目                            本期金额                               上期金额

一、经营活动产生的现金流量:


                                                                                                            33
                                            浙江方正电机股份有限公司 2013 半年度报告全文


     销售商品、提供劳务收到的现金   165,169,839.45                        196,406,287.06

     收到的税费返还                   5,344,076.37                         14,527,012.13

     收到其他与经营活动有关的现金     7,876,068.73                          2,871,481.04

经营活动现金流入小计                178,389,984.55                        213,804,780.23

     购买商品、接受劳务支付的现金   106,503,008.08                        168,709,773.38

     支付给职工以及为职工支付的现
                                     21,858,815.51                         21,908,793.74


     支付的各项税费                   2,325,264.37                          5,798,962.68

     支付其他与经营活动有关的现金    15,713,962.60                          9,709,904.77

经营活动现金流出小计                146,401,050.56                        206,127,434.57

经营活动产生的现金流量净额           31,988,933.99                          7,677,345.66

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

     处置固定资产、无形资产和其他
                                         55,000.00
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金

投资活动现金流入小计                     55,000.00                         20,087,165.76

     购建固定资产、无形资产和其他
                                     16,247,730.66                         21,922,623.00
长期资产支付的现金

     投资支付的现金                   2,494,560.00                          3,024,000.00

     取得子公司及其他营业单位支付
                                      5,504,537.50
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                 24,246,828.16                         24,946,623.00

投资活动产生的现金流量净额          -24,191,828.16                         -4,859,457.24

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             231,520,137.19                        157,713,658.80

     发行债券收到的现金

     收到其他与筹资活动有关的现金    26,400,000.00

筹资活动现金流入小计                257,920,137.19                        157,713,658.80

     偿还债务支付的现金             223,675,964.29                        152,352,913.98



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                                                                        浙江方正电机股份有限公司 2013 半年度报告全文


    分配股利、利润或偿付利息支付
                                                              20,057,291.26                                    23,408,352.39
的现金

    支付其他与筹资活动有关的现金                              15,000,000.00

筹资活动现金流出小计                                         258,733,255.55                                 175,761,266.37

筹资活动产生的现金流量净额                                      -813,118.36                                    -18,047,607.57

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                                   6,983,987.47                                    -15,229,719.15

    加:期初现金及现金等价物余额                              17,943,651.56                                    62,146,103.34

六、期末现金及现金等价物余额                                  24,927,639.03                                    46,916,384.19


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


7、合并所有者权益变动表

编制单位:浙江方正电机股份有限公司
本期金额
                                                                                                                     单位:元

                                                                     本期金额

                                                  归属于母公司所有者权益
             项目                                                                                      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                22,462,             85,917,6 -71,323.               299,431,12
一、上年年末余额
                              000.00    54.00                 107.10                85.29        02                     3.37

    加:会计政策变更

           前期差错更正

           其他

                             115,725, 75,397,6                22,462,             85,917,6 -71,323.               299,431,12
二、本年年初余额
                              000.00    54.00                 107.10                85.29        02                     3.37

三、本期增减变动金额(减少                                                        -13,055, -115,89                -13,171,73
以“-”号填列)                                                                   841.80      3.32                     5.12

                                                                                  4,302,90                         4,302,908.
(一)净利润
                                                                                      8.20                                20

                                                                                             -115,89               -115,893.3
(二)其他综合收益
                                                                                               3.32                          2

                                                                                  4,302,90 -115,89                 4,187,014.
上述(一)和(二)小计
                                                                                      8.20     3.32                       88



                                                                                                                             35
                                                                         浙江方正电机股份有限公司 2013 半年度报告全文


(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

                                                                                   -17,358,                     -17,358,75
(四)利润分配
                                                                                    750.00                           0.00

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                           0.00

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                              115,725, 75,397,6                22,462,             72,861,8 -187,21            286,259,38
四、本期期末余额
                               000.00    54.00                 107.10                43.49      6.34                 8.25

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)

                              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:同一控制下企业合并
产生的追溯调整

     加:会计政策变更


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                                                           浙江方正电机股份有限公司 2013 半年度报告全文


          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

1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

                                                                   -17,358,                 -17,358,75
(四)利润分配
                                                                    750.00                        0.00

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                        0.00

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

(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




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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


8、母公司所有者权益变动表

编制单位:浙江方正电机股份有限公司
本期金额
                                                                                                                  单位:元

                                                                       本期金额
              项目              实收资本                                                一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                 准备         润          益合计

                              115,725,00 75,331,900                        22,462,107              88,402,049 301,921,05
一、上年年末余额
                                     0.00         .00                             .10                       .71       6.81

    加:会计政策变更

           前期差错更正

           其他

                              115,725,00 75,331,900                        22,462,107              88,402,049 301,921,05
二、本年年初余额
                                     0.00         .00                             .10                       .71       6.81

三、本期增减变动金额(减少                                                                         -14,454,00 -14,454,00
以“-”号填列)                                                                                           5.27       5.27

                                                                                                   2,904,744. 2,904,744.
(一)净利润
                                                                                                            73         73

(二)其他综合收益

                                                                                                   2,904,744. 2,904,744.
上述(一)和(二)小计
                                                                                                            73         73

(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益的
金额

3.其他

                                                                                                   -17,358,75 -17,358,75
(四)利润分配
                                                                                                           0.00       0.00

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分配

                                                                                                   -17,358,75 -17,358,75
4.其他
                                                                                                           0.00       0.00

(五)所有者权益内部结转

1.资本公积转增资本(或股本)


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                                                                      浙江方正电机股份有限公司 2013 半年度报告全文


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

                               115,725,00 75,331,900                     22,462,107           73,948,044 287,467,05
四、本期期末余额
                                     0.00         .00                           .10                     .44       1.54

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

                                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(减少以                                                                  29,903,355 29,903,355
“-”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

1.所有者投入资本

2.股份支付计入所有者权益的
金额

3.其他

                                                                                               -17,358,75 -17,358,75
(四)利润分配
                                                                                                       0.00       0.00

1.提取盈余公积



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                                                                      浙江方正电机股份有限公司 2013 半年度报告全文


2.提取一般风险准备

                                                                                             -17,358,75 -17,358,75
3.对所有者(或股东)的分配
                                                                                                   0.00       0.00

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

                                                                                             16,986,952 16,986,952
(七)其他
                                                                                                    .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


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


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

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。




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                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


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。




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

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                                                                 浙江方正电机股份有限公司 2013 半年度报告全文


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

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)


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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。



(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。



(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)减值测试方法、减值准备计提方法

    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


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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

组合中,采用账龄分析法计提坏账准备的
√ 适用 □ 不适用

             账龄                    应收账款计提比例(%)                     其他应收款计提比例(%)

1 年以内(含 1 年)                                          5%                                             5%

1-2 年                                                     10%                                            10%

2-3 年                                                     20%                                            20%

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




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(3)单项金额虽不重大但单项计提坏账准备的应收账款

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

计价方法:加权平均法


(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。




(4)存货的盘存制度

盘存制度:永续盘存制


(5)低值易耗品和包装物的摊销方法

低值易耗品
摊销方法: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)投资成本的确定

(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)。



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(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。


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

(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                30                                            4% 3.2%

机器设备                    10                                            4% 9.6%

电子设备                    10                                            4% 9.6%

运输设备                    5                                             4% 19.2%


(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。



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(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

    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。



(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。
    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。



(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

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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。



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。


             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。



(6)内部研究开发项目支出的核算

    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

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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。



20、长期待摊费用

    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。



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


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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)确认提供劳务收入的依据

    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
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。




(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法

    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
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。




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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,
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。




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(3)售后租回的会计处理

29、持有待售资产

(1)持有待售资产确认标准

(2)持有待售资产的会计处理方法

30、资产证券化业务

31、套期会计

32、主要会计政策、会计估计的变更

本报告期主要会计政策、会计估计是否变更
□ 是 √ 否



(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否


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



(1)追溯重述法

本报告期是否发现采用追溯重述法的前期会计差错
□ 是 √ 否


(2)未来适用法

本报告期是否发现采用未来适用法的前期会计差错
□ 是 √ 否




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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%。

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,2013
                                                                          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
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,公司于2010年度开始享受企业所得税"两免三减半"优惠政策,2013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、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)。2013年
丽水正德复审已通过。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。2013年,丽水正德收到增值税超税负退回1,182,729.78元。
    2、根据浙江省科学技术厅、浙江省财政厅、浙江省国家税务局、浙江省地方税务局联合下发的浙科
发高[2012]312号文件,认定公司通过高新技术企业复审。公司此次通过高新技术企业复审,有效期为三年,
享受高新技术企业所得税优惠政策期限为:2012年1月1日至2014年12月31日,优惠期间企业所得税率为
15%。



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3、其他说明

六、企业合并及合并财务报表

1、子公司情况

(1)通过设立或投资等方式取得的子公司

                                                                                                                   单位: 元

                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                               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                               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

丽水方                                      电机、
正东进 全资子 浙江丽              519395 汽车零      52,136,
                         制造业                                          100%     100% 是
机电有 公司     水                00        部件生   106.05
限公司                                      产销售

丽水正
                                            平缝机
德电子
                                            电子控
控制系 全资子 浙江丽              300000             30,000,
                         制造业             制系统                       100%     100% 是
统制造 公司     水                00                 000.00
                                            制造和
有限公
                                            销售


方正电                                      微特电
                                  美元
机(越 全资子 越南前                        机、缝   5,195,9
                         制造业 519600                                   100%     100% 是
南)有 公司     江省                        纫机、    87.00
                                  0
限责任                                      伺服控



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公司                                   制系
                                       统、汽
                                       车电机
                                       的制造
                                       与销
                                       售、经
                                       营进出
                                       口业务
                                       及厂房
                                       出租

通过设立或投资等方式取得的子公司的其他说明


(2)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                          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)非同一控制下企业合并取得的子公司

                                                                                                           单位: 元

                                                       实质上                                     少数股 从母公
                                                期末实 构成对            表决权                   东权益 司所有
子公司 子公司            业务性 注册资 经营范                   持股比            是否合 少数股
                注册地                          际投资 子公司             比例                    中用于 者权益
 全称    类型             质      本     围                     例(%)             并报表 东权益
                                                 额    净投资             (%)                     冲减少 冲减子
                                                       的其他                                     数股东 公司少


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                                                     项目余                                     损益的 数股东
                                                         额                                      金额    分担的
                                                                                                         本期亏
                                                                                                         损超过
                                                                                                         少数股
                                                                                                         东在该
                                                                                                         子公司
                                                                                                         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

                                                                                                        单位: 元

             名称              与公司主要业务往来               在合并报表内确认的主要资产、负债期末余额

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
□ 适用 √ 不适用


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

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


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

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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

           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


           项目                       折算汇率                    项目                  折算汇率
资产负债项目                          0.0002926        收入项目                        0.0002926
实收资本                              0.0003029        费用项目                        0.0002926




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:                            --          --              98,451.59          --          --               84,609.08


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人民币                        --              --             37,669.94         --            --                  30,723.45

越南盾                   207,729,481.00 0.0002926            60,781.65    178,547,495.00 0.0003018               53,885.63

银行存款:                    --              --         29,574,065.01         --            --             37,985,162.34

人民币                        --              --         27,312,802.26         --            --             32,975,452.51

美元                         348,274.42 6.1787            2,151,883.16       767,577.08 6.2855               4,824,605.73

欧元                               126.36 8.0536              1,017.65              0.43 8.3176                       3.58

越南盾                   370,341,577.00 0.0002926           108,361.94    613,321,769.38 0.0003018            185,100.52

其他货币资金:                --              --         23,901,160.92         --            --              9,204,451.35

人民币                        --              --         23,901,160.92         --            --              9,204,451.35

合计                          --              --         53,573,677.52         --            --             47,274,222.77

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22,701,160.20元,进口业务保证金1,200,000.00元。



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


(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)套期工具及对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                                                        10,843,228.67                           10,694,000.00

合计                                                                10,843,228.67                           10,694,000.00


(2)期末已质押的应收票据情况

                                                                                                                 单位: 元

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         出票单位               出票日期                   到期日                   金额                   备注


(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

因出票人无力履约而将票据转为应收账款的票据
                                                                                                                  单位: 元

         出票单位               出票日期                   到期日                   金额                   备注

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

东莞市祥兴针车有限公
                        2013 年 05 月 24 日        2013 年 11 月 24 日               6,000,000.00


浙江恒强针车集团有限
                        2013 年 03 月 15 日        2013 年 09 月 14 日               1,500,000.00
公司

浙江万维机械有限公司 2013 年 01 月 17 日           2013 年 07 月 14 日               1,000,000.00

龙博士纤维整理(昆山)
                      2013 年 04 月 26 日          2013 年 10 月 25 日                 720,358.00
有限公司

平湖市远东缝纫设备有
                        2013 年 03 月 25 日        2013 年 09 月 25 日                 600,000.00
限公司

合计                               --                         --                     9,820,358.00            --

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

                                                                                                          相关款项是否发
       项目            期初数           本期增加          本期减少         期末数          未收回的原因
                                                                                                              生减值

其中:                   --                --                 --             --                 --                --

其中:                   --                --                 --             --                 --                --

说明


5、应收利息

(1)应收利息

                                                                                                                  单位: 元



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           项目                      期初数                          本期增加                       本期减少                           期末数


(2)逾期利息

                                                                                                                                                单位: 元

                  贷款单位                                          逾期时间(天)                                        逾期利息金额


(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(%)

按组合计提坏账准备的应收账款

                              161,854,83                      19,306,663.                       148,549,3                  17,011,367.1
账龄分析法组合                                    100%                                 11.93%                      100%                            11.45%
                                      1.36                                 98                      85.97                                2

                              161,854,83                      19,306,663.                       148,549,3                  17,011,367.1
组合小计                                          100%                                 11.93%                      100%                            11.45%
                                      1.36                                 98                      85.97                                2

                              161,854,83                      19,306,663.                       148,549,3                  17,011,367.1
合计                                             --                                    --                         --                               --
                                      1.36                                 98                      85.97                                2

应收账款种类的说明
期末单项金额重大并单项计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                                                单位: 元

                                                 期末数                                                                  期初数

       账龄                         账面余额                                                                  账面余额
                                                                       坏账准备                                                          坏账准备
                              金额             比例(%)                                                金额               比例(%)

1 年以内

其中:                         --                     --                        --                       --                --                 --

1 年以内                 128,511,592.92               79.4%                 6,425,579.65           123,652,702.62          83.24%           6,182,635.14

1 年以内小计             128,511,592.92               79.4%                 6,425,579.65           123,652,702.62          83.24%           6,182,635.14

1至2年                       14,577,837.54            9.01%                 1,457,783.75            11,116,926.01           7.48%           1,111,692.60



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2至3年                    6,425,354.83      3.97%                 1,285,070.97       1,721,824.46      1.16%             344,364.89

3 年以上                 12,340,046.07      7.62%                10,138,229.61      12,057,932.88      8.12%           9,372,674.49

3至4年                      492,418.34           0.3%              246,209.17          616,817.03      0.42%             308,408.52

4至5年                    3,911,214.59      7.32%                 1,955,607.30       4,753,699.76           3.2%       2,376,849.88

5 年以上                  7,936,413.14           4.9%             7,936,413.14       6,687,416.09           4.5%       6,687,416.09

合计                    161,854,831.36      --                   19,306,663.98     148,549,385.97      --             17,011,367.12

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

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
                                                                                                                            单位: 元

       应收账款内容            账面余额                     坏账金额                计提比例(%)                    理由

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

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

                                                                                                                            单位: 元

                                                        期末数                                       期初数
             单位名称
                                         账面余额                计提坏账金额            账面余额                  计提坏账金额


(5)应收账款中金额前五名单位情况

                                                                                                                            单位: 元



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                                                                                                           占应收账款总额的比例
         单位名称              与本公司关系                      金额                      年限
                                                                                                                      (%)

ZENG HSING
                          非关联方                               19,407,884.09 1 年以内                                         12%
INDUSTRIA

JANOME(THAILAND)
                          非关联方                               10,791,651.16 1 年以内                                       6.67%
CO.,

BROTHER
                          非关联方                                9,921,873.48 1 年以内                                       6.13%
INDUSTRIES S

张家港伸兴机电有限公
                          非关联方                                9,813,892.84 1 年以内                                       6.06%


东莞市祥兴针车有限公
                          非关联方                                9,313,179.53 1 年以内                                       5.75%


合计                                  --                         59,248,481.10              --                               36.61%


(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(%)


(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


(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                                                              期末数

资产:

负债:


7、其他应收款

(1)其他应收款按种类披露

                                                                                                                            单位: 元

                                                期末数                                                期初数

          种类                   账面余额                   坏账准备                    账面余额                 坏账准备

                               金额        比例(%)        金额      比例(%)        金额          比例(%)       金额         比例(%)



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按组合计提坏账准备的其他应收款

账龄分析法组合          5,718,680.93       100%     622,216.34   10.88% 2,514,760.75          100%        411,019.17     16.34%

组合小计                5,718,680.93       100%     622,216.34   10.88% 2,514,760.75          100%        411,019.17     16.34%

合计                    5,718,680.93       --       622,216.34     --     2,514,760.75       --           411,019.17      --

其他应收款种类的说明
期末单项金额重大并单项计提坏账准备的其他应收款
□ 适用 √ 不适用
组合中,采用账龄分析法计提坏账准备的其他应收款
√ 适用 □ 不适用
                                                                                                                       单位: 元

                                                期末数                                            期初数

                                 账面余额                                             账面余额
           账龄
                                                   比例      坏账准备                             比例         坏账准备
                               金额                                                 金额
                                                   (%)                                            (%)

1 年以内

其中:

1 年以内                         5,116,769.08 89.48%             255,838.45        1,995,332.25 79.34%                 99,766.61

1 年以内小计                     5,116,769.08 89.48%             255,838.45        1,995,332.25 79.34%                 99,766.61

1至2年                            151,231.29       2.64%          15,123.13           64,862.00   2.58%                 6,486.20

2至3年                                 11,251.00    0.2%           2,250.20          120,050.00   4.77%                24,010.00

3 年以上                          439,429.56       7.68%         349,004.56          434,516.50 17.28%             280,756.36

3至4年                                 14,350.00   0.25%           7,175.00          200,174.61   7.96%                50,087.31

4至5年                            166,500.00       2.91%          83,250.00            7,345.68   0.29%                 3,672.84

5 年以上                          258,579.56       4.52%         258,579.56          226,996.21   9.03%            226,996.21

合计                             5,718,680.93       --           622,216.34        2,514,760.75    --              411,019.17

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


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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
                                                                                                                           单位: 元

       应收账款内容             账面余额                    坏账金额                    计提比例(%)               理由

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

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

                                                                                                                           单位: 元

                                                         期末数                                          期初数
              单位名称
                                             账面余额             计提坏账金额               账面余额             计提坏账金额


(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(%)

说明


(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                                1,650,474.56 1 年以内                                     28.86%

浙江大学                  非关联方                                 650,000.00 1 年以内                                      11.37%

浙江六和律师事务所        非关联方                                 560,000.00 1 年以内                                       9.79%

浙江东方会计师事务所 非关联方                                      400,000.00 1 年以内                                       6.99%

西安交通大学              非关联方                                 220,000.00 1 年以内                                       3.85%

           合计                      --                           3,480,474.56               --                             60.86%


(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(%)



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(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


(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                                                          期末数

资产:

负债:


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                                    28,183,972.25       83.69%                                22,433,741.41         82.56%

1至2年                                       3,054,576.34        9.07%                                 2,721,666.40         10.02%

2至3年                                        446,042.35         1.32%                                  318,972.95           1.17%

3 年以上                                     1,378,647.42        5.92%                                 1,084,739.63          6.25%

合计                                        33,063,238.36       --                                    26,559,120.39         --

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

C?ng ty Cheng Ho Ste     非关联方                              8,245,582.00 1 年以内                     预付工程款

浙江天安工贸有限公司 非关联方                                  3,870,138.94 1 年以内                     预付材料款

常州先电机械有限公司 非关联方                                  2,316,110.00 1 年以内                     预付材料款

丽水经济开发区管理委
                         非关联方                              1,733,500.00 1-2 年                       施工进度保证金
员会

Frameway Kyoritu Lim     非关联方                              1,354,784.96 1 年以内                     预付材料款

合计                                --                        17,520,115.90             --                            --

预付款项主要单位的说明



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(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

                                                                                                                          单位: 元

                                                         期末数                                           期初数
                 单位名称
                                             账面余额             计提坏账金额              账面余额               计提坏账金额


(4)预付款项的说明

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                       48,102,194.75       28,277.99    48,073,916.76    48,151,738.81             28,277.99    48,123,460.82

在产品                       23,732,734.35      891,899.21    22,840,835.14    25,406,839.74            891,899.21    24,514,940.53

库存商品                     74,373,552.09                    74,373,552.09    83,752,701.56                          83,752,701.56

发出商品                     29,451,712.88                    29,451,712.88    17,666,328.02                          17,666,328.02

低值易耗品                    1,433,564.60                     1,433,564.60      1,492,931.29                          1,492,931.29

合计                        177,093,758.67      920,177.20   176,173,581.47   176,470,539.42            920,177.20   175,550,362.22


(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                              28,277.99                                                                             28,277.99

在产品                             891,899.21                                                                            891,899.21

合   计                            920,177.20                                                                            920,177.20


(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(%)

存货的说明


10、其他流动资产

                                                                                                                          单位: 元

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                   项目                                   期末数                                 期初数

待抵扣进项税                                                         5,140,088.06                             3,727,974.69

预缴企业所得税                                                       1,071,060.52                             1,162,949.07

                   合计                                              6,211,148.58                             4,890,923.76

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

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

可供出售金融资产的长期债权投资的说明


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

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(%)

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



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14、对合营企业投资和联营企业投资

                                                                                                                     单位: 元

                                  本企业在被投
被投资单位名 本企业持股比                                                     期末净资产总 本期营业收入
                                  资单位表决权 期末资产总额 期末负债总额                                        本期净利润
        称              例(%)                                                        额            总额
                                     比例(%)

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

(1)长期股权投资明细情况

                                                                                                                     单位: 元

                                                                                    在被投资
                                                                          在被投资 单位持股
                                                               在被投资
被投资单                                                                  单位表决 比例与表               本期计提 本期现金
             核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                             减值准备
   位                                                                      权比例 决权比例                减值准备    红利
                                                               比例(%)
                                                                            (%)     不一致的
                                                                                      说明

上海华联
             按成本法
缝制设备                80,000.00 80,000.00        80,000.00
             核算
有限公司

合计            --      80,000.00 80,000.00        80,000.00      --         --           --


(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

                                                                                                                     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

                                                                                                                     单位: 元

                                                                                                本期


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(2)按公允价值计量的投资性房地产

                                                                                                              单位: 元

                                                         本期增加                       本期减少
                              期初公允价                                                                    期末公允
             项目                                       自用房地产 公允价值变                转为自用房
                                  值         购置                                   处置                       价值
                                                        或存货转入      动损益                   地产

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:          278,295,951.80                          10,846,167.48        983,979.29      288,158,139.99

其中:房屋及建筑物          147,971,577.53                                                               147,971,577.53

      机器设备              111,481,169.81                           9,198,503.57        334,098.29      120,345,575.09

      运输工具               11,566,352.20                           1,030,767.63        648,831.00       11,948,288.83

其他设备                      7,276,852.26                            616,896.28           1,050.00        7,892,698.54

            --             期初账面余额      本期新增           本期计提             本期减少           本期期末余额

二、累计折旧合计:           81,443,094.83                           8,099,256.78        764,322.71       88,778,028.90

其中:房屋及建筑物           18,889,112.28                           1,959,072.92                         20,848,185.20

      机器设备               48,971,817.22                           5,207,899.26        141,058.55       54,038,657.93

      运输工具                8,446,589.99                            609,598.67         622,877.76        8,433,310.90

其他设备                      5,135,575.34                            322,685.93            386.40         5,457,874.87

            --             期初账面余额                                 --                              本期期末余额

三、固定资产账面净值合计    196,852,856.97                              --                               199,380,111.09

其中:房屋及建筑物          129,082,465.25                              --                               127,123,392.33

      机器设备               62,509,352.59                              --                                66,306,917.16

      运输工具                3,119,762.21                              --                                 3,514,977.93

其他设备                      2,141,276.92                              --                                 2,434,823.67

其他设备                                                                --

五、固定资产账面价值合计    196,852,856.97                              --                               199,380,111.09

其中:房屋及建筑物          129,082,465.25                              --                               127,123,392.33

      机器设备               62,509,352.59                              --                                66,306,917.16

      运输工具                3,119,762.21                              --                                 3,514,977.93


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其他设备                            2,141,276.92                              --                                     2,434,823.67

本期折旧额 8,099,256.78 元;本期由在建工程转入固定资产原价为元。


(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


(3)通过融资租赁租入的固定资产

                                                                                                                          单位: 元

              项目                          账面原值                         累计折旧                          账面净值


(4)通过经营租赁租出的固定资产

                                                                                                                          单位: 元

                             种类                                                         期末账面价值


(5)期末持有待售的固定资产情况

                                                                                                                          单位: 元

             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)在建工程情况

                                                                                                                          单位: 元

                                                    期末数                                            期初数
             项目
                                 账面余额          减值准备       账面价值         账面余额         减值准备        账面价值

年产 10 万台纯电动汽车驱动
                                28,710,033.56                   28,710,033.56 21,638,166.58                         21,638,166.58
系统项目

待安装设备                       6,489,449.56                    6,489,449.56      6,841,349.56                      6,841,349.56

越南公司厂房                         80,011.41                      80,011.41      4,562,955.64                      4,562,955.64

合计                            35,279,494.53                   35,279,494.53 33,042,471.78                         33,042,471.78



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(2)重大在建工程项目变动情况

                                                                                                                                      单位: 元

                                                                   工程投                          其中:本
                                                                                         利息资                本期利
 项目名                            本期增    转入固     其他减     入占预     工程进               期利息                    资金来
            预算数    期初数                                                             本化累                息资本                  期末数
     称                              加      定资产       少       算比例       度                 资本化                      源
                                                                                         计金额               化率(%)
                                                                     (%)                            金额

年产 10
万台纯
电动汽                21,638,1 7,071,86                                                                                  自筹资       28,710,0
车驱动                  66.58         6.98                                                                               金               33.56
系统项


待安装                6,841,34               351,900.                                                                    自筹资       6,489,44
设备                        9.56                  00                                                                     金                9.56

越南公                4,562,95                          4,482,94                                                         自筹资        80,011.4
司厂房                      5.64                           4.23                                                          金                  1

                      33,042,4 7,071,86 351,900. 4,482,94                                                                             35,279,4
合计                                                                  --        --                               --            --
                        71.78         6.98        00       4.23                                                                           94.53

在建工程项目变动情况的说明


(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


(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

工程物资的说明


20、固定资产清理

                                                                                                                                      单位: 元



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                   项目               期初账面价值              期末账面价值             转入清理的原因

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

                                                                                                       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、种植业

二、畜牧养殖业

三、林业

四、水产业


(2)以公允价值计量

                                                                                                       单位: 元

           项目           期初账面价值           本期增加                本期减少             期末账面价值

一、种植业

二、畜牧养殖业

三、林业

四、水产业

生产性生物资产的说明


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

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                 39,464,090.13              848,170.55                0.00         40,312,260.68

软件                              4,230,105.12              428,874.40                0.00          4,658,979.52

土地使用权                       35,233,985.01              419,296.15                             35,653,281.16


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二、累计摊销合计                      5,250,735.57                 645,200.99                                     5,895,936.56

软件                                  2,916,752.87                 277,478.52                                     3,194,231.39

土地使用权                            2,333,982.70                 367,722.47                                     2,701,705.17

三、无形资产账面净值合计             34,213,354.56                 202,969.56                                    34,416,324.12

软件                                  1,313,352.25                 151,395.88                                     1,464,748.13

土地使用权                           32,900,002.31                    51,573.68                                  32,951,575.99

四、减值准备合计                                0.00

软件                                            0.00                       0.00                                           0.00

土地使用权                                      0.00                       0.00                                           0.00

无形资产账面价值合计                 34,213,354.56                 202,969.56                                    34,416,324.12

软件                                  1,313,352.25                 151,395.88                                     1,464,748.13

土地使用权                           32,900,002.31                    51,573.68                                  32,951,575.99

本期摊销额 645,200.99 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

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


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

说明商誉的减值测试方法和减值准备计提方法


25、长期待摊费用

                                                                                                                     单位: 元

       项目           期初数         本期增加额        本期摊销额            其他减少额         期末数         其他减少的原因

流水线改装             103,061.75                              25,561.67                           77,500.08

厂房改良支出           960,972.38                             115,428.23                          845,544.15

其他                   406,297.12                              80,197.11                          326,100.01

合计                  1,470,331.25                            221,187.01                        1,249,144.24         --


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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

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                                                    3,033,466.24                        2,700,122.21

递延收益                                                         543,600.00                          583,200.00

未实现内部销售利润                                               543,336.94                          723,137.87

小计                                                            4,120,403.18                        4,006,460.08

递延所得税负债:

交易性金融工具、衍生金融工具的估值                                        0.00

未确认递延所得税资产明细
                                                                                                      单位: 元

                     项目                              期末数                           期初数

可抵扣亏损                                                      3,160,162.43                        3,160,162.43

合计                                                            3,160,162.43                        3,160,162.43

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

2014 年                                   878,660.80        878,660.80

2015 年                              2,281,501.63          2,281,501.63

合计                                 3,160,162.43          3,160,162.43                 --

应纳税差异和可抵扣差异项目明细
                                                                                                      单位: 元

                                                                     暂时性差异金额
                     项目
                                                         期末                                期初

应纳税差异项目

可抵扣差异项目

应收账款坏账准备                                                19,306,663.98

存货跌价准备                                                       920,177.20

递延收益                                                         3,564,000.00



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未实现内部销售利润                                                          3,622,246.27

小计                                                                       27,413,087.45


(2)递延所得税资产和递延所得税负债以抵销后的净额列示

互抵后的递延所得税资产及负债的组成项目
                                                                                                                   单位: 元

                                         报告期末互抵后的       报告期末互抵后的    报告期初互抵后的      报告期初互抵后的
                    项目                 递延所得税资产或       可抵扣或应纳税暂    递延所得税资产或      可抵扣或应纳税暂
                                                 负债               时性差异               负债               时性差异

递延所得税资产                                   4,120,403.18                              4,006,460.08

递延所得税资产和递延所得税负债互抵明细
                                                                                                                   单位: 元

                           项目                                                  本期互抵金额

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                        18,036,137.14        2,506,494.03                                          20,542,631.17

二、存货跌价准备                       920,177.20                                                                920,177.20

十二、无形资产减值准备                       0.00

合计                                18,956,314.34        2,506,494.03                                          21,462,808.37

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

预付设备款                                                               3,276,782.20                           5,435,812.80

合计                                                                     3,276,782.20                           5,435,812.80

其他非流动资产的说明




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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                                                                                            36,427,353.54

抵押借款                                                      142,520,090.32                        61,400,000.00

保证借款                                                       79,500,000.00                       132,400,000.00

信用借款                                                        6,280,000.00

合计                                                          228,300,090.32                       230,227,353.54

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

资产负债表日后已偿还金额元。
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

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                                                   55,500,000.00                        26,500,000.00

合计                                                           55,500,000.00                        26,500,000.00

下一会计期间将到期的金额 55,500,000.00 元。
应付票据的说明


32、应付账款

(1)应付账款情况

                                                                                                        单位: 元


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                     项目                              期末数                                       期初数

应付货款                                                           92,373,217.87                             73,917,773.02

合计                                                               92,373,217.87                             73,917,773.02


(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

                                                                                                                 单位: 元

                 单位名称                              期末数                                       期初数


(3)账龄超过一年的大额应付账款情况的说明

期末无账龄超过1年的大额应付账款。



33、预收账款

(1)预收账款情况

                                                                                                                 单位: 元

                      项目                                 期末数                                   期初数

预收货款                                                             7,135,071.30                             6,608,868.63

合计                                                                 7,135,071.30                             6,608,868.63


(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

                                                                                                                 单位: 元

                  单位名称                                 期末数                                   期初数


(3)账龄超过一年的大额预收账款情况的说明

期末无账龄超过1年的大额预收款项。

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
                                 3,210,232.06      24,445,886.59                    23,022,501.52             4,633,617.13
贴和补贴

二、职工福利费                                       375,535.69                       375,535.69

三、社会保险费                                      2,542,179.05                     2,542,179.05



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医疗保险费                                          425,442.83                 425,442.83

基本养老保险费                                    1,761,464.79                1,761,464.79

失业保险费                                          249,867.65                 249,867.65

工伤保险费                                           54,611.36                     54,611.36

生育保险费                                           50,792.42                     50,792.42

六、其他                     494,880.27             506,918.14                 490,445.47                511,352.94

合计                        3,705,112.33         27,870,519.47               26,430,661.73              5,144,970.07

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额 511,352.94 元,非货币性福利金额元,因解除劳动关系给予补偿元。
应付职工薪酬预计发放时间、金额等安排

       应付工资、奖金、津贴和补贴已于资产负债日后的2013年7月发放。



35、应交税费

                                                                                                          单位: 元

                     项目                                  期末数                              期初数

增值税                                                               287,314.58

个人所得税                                                           735,243.86                           19,327.91

城市维护建设税                                                        36,383.82                          127,408.84

水利建设专项资金                                                     179,850.42                          170,614.93

教育费附加                                                            15,593.06                           54,603.78

地方教育附加                                                          10,395.39                           36,402.52

印花税                                                                 7,833.57                           15,005.17

合计                                                                1,272,614.70                         423,363.15

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

短期借款应付利息                                                     137,771.11                          354,709.78

合计                                                                 137,771.11                          354,709.78

应付利息说明


37、应付股利

                                                                                                          单位: 元


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             单位名称                 期末数                     期初数              超过一年未支付原因

应付股利                                 3,033,750.00                        0.00

合计                                     3,033,750.00                                         --

应付股利的说明


38、其他应付款

(1)其他应付款情况

                                                                                                         单位: 元

                    项目                                期末数                             期初数

应付股权款                                                           205,253.80                       5,709,791.30

非公开发行股票保证金                                              10,000,000.00                      10,000,000.00

其他                                                               1,149,638.51                       1,039,081.89

合计                                                              11,354,892.31                      16,748,873.19


(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

                                                                                                         单位: 元

                  单位名称                              期末数                             期初数


(3)账龄超过一年的大额其他应付款情况的说明

(4)金额较大的其他应付款说明内容

39、预计负债

                                                                                                         单位: 元

           项目              期初数             本期增加                  本期减少                 期末数

预计负债说明


40、一年内到期的非流动负债

(1)一年内到期的非流动负债情况

                                                                                                         单位: 元

                   项目                             期末数                              期初数


(2)一年内到期的长期借款

一年内到期的长期借款

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                                                                                                                    单位: 元

                   项目                                      期末数                               期初数

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

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

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

其他流动负债说明


42、长期借款

(1)长期借款分类

                                                                                                                    单位: 元

                   项目                                      期末数                                期初数

长期借款分类的说明



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(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

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

     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

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

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                                                      14,800,000.00                           15,794,500.00



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合计                                                                14,800,000.00                       15,794,500.00

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《关于下达2006年企业信息化专项资金的通知》(浙
财建字[2007]20号)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150,000.00元,余额
50,000.00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》(丽发改产业
[2009]297号),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2,916,000.00元,余额3,564,000.00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1,974,000.00元,余额11,186,000.00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       115,725,000.00                                                                          115,725,000.00

股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3
年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况


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                                                     75,397,654.00



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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                         22,462,107.10                                                 22,462,107.10

合计                                 22,462,107.10                                                 22,462,107.10

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                                                    85,917,685.29           --

调整后年初未分配利润                                                      85,917,685.29           --

加:本期归属于母公司所有者的净利润                                         4,302,908.20           --

应付普通股股利                                                            17,358,750.00

期末未分配利润                                                            72,861,843.49           --

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

    根据公司2013年4月12日召开的2012年年度股东大会审议通过,公司以现有总股本115,725,000股为基
数,向全体股东每10股派1.5元人民币现金(含税),共计分配利润17,358,750.00元。



54、营业收入、营业成本

(1)营业收入、营业成本

                                                                                                       单位: 元

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                   项目                       本期发生额                               上期发生额

主营业务收入                                            207,357,084.72                             231,444,372.07

其他业务收入                                               20,152,532.63                            21,358,169.81

营业成本                                                186,950,639.46                             208,493,970.17


(2)主营业务(分行业)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           行业名称
                            营业收入                营业成本               营业收入                营业成本

专用设备制造业               207,357,084.72          171,117,371.12        231,444,372.07          194,269,050.71

合计                         207,357,084.72          171,117,371.12        231,444,372.07          194,269,050.71


(3)主营业务(分产品)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           产品名称
                            营业收入                营业成本               营业收入                营业成本

工业用缝纫机电机                                                             3,322,540.71            3,196,545.34

家用缝纫机电机               119,013,290.61           96,192,370.50        117,823,894.74           96,091,838.02

电脑高速自动平缝机            62,057,999.85           51,274,151.74         76,225,204.12           61,203,545.31

其他                          26,285,794.26           23,650,848.88         34,072,732.50           33,777,122.04

合计                         207,357,084.72          171,117,371.12        231,444,372.07          194,269,050.71


(4)主营业务(分地区)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           地区名称
                            营业收入                营业成本               营业收入                营业成本

国内                         125,996,061.12          104,860,920.85        137,932,397.48          117,441,513.31

国外                          81,361,023.60           66,256,450.27         93,511,974.59           76,827,537.40

合计                         207,357,084.72          171,117,371.12        231,444,372.07          194,269,050.71


(5)公司来自前五名客户的营业收入情况

                                                                                                        单位: 元

           客户名称              主营业务收入                          占公司全部营业收入的比例(%)

兄弟机械(西安)有限公司                      26,472,310.35                                               11.64%


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ZENG HSING INDUSTRIA                              26,039,428.33                                                 11.44%

张家港伸兴机电有限公司                            20,557,366.78                                                  9.04%

珠海兄弟工业有限公司                              19,177,228.77                                                  8.43%

BROTHER INDUSTRIES S                              16,115,161.14                                                  7.08%

合计                                             108,361,495.37                                                47.63%

营业收入的说明


55、合同项目收入

                                                                                                             单位: 元

                                                                               累计已确认毛利(亏
固定造价合同             合同项目        金额            累计已发生成本                             已办理结算的金额
                                                                                损以“-”号表示)

                                                                               累计已确认毛利(亏
成本加成合同             合同项目        金额            累计已发生成本                             已办理结算的金额
                                                                                损以“-”号表示)

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

城市维护建设税                            476,382.80                 177,639.32

教育费附加                                340,273.43                 126,885.22

合计                                      816,656.23                 304,524.54                     --

营业税金及附加的说明


57、销售费用

                                                                                                             单位: 元

                 项目                            本期发生额                                  上期发生额

职工薪 酬                                                         862,122.00                                718,829.20

出口包干费                                                        491,808.35                                668,359.74

差旅费                                                            276,040.35                                144,430.96

服务费                                                            324,118.45                                 50,603.09

物料消耗                                                           37,282.59                                 64,291.18

运输装卸费                                                     2,572,279.10                                2,180,515.69

广告宣传费                                                         21,794.87                                 13,500.00

展销费                                                              9,520.22                                376,768.39

其他                                                               30,384.10                                179,692.45


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合计                                                  4,625,350.03                          4,396,990.70


58、管理费用

                                                                                              单位: 元

                  项目                  本期发生额                           上期发生额

职工薪酬                                              9,491,571.87                          7,487,695.77

办公费                                                 128,284.46                             54,334.50

折旧费                                                2,992,206.03                          2,676,809.66

测试认证费                                             361,241.50                            674,147.86

开发费                                                4,607,203.04                          2,623,920.56

税费                                                    79,607.56                            501,136.41

招待费                                                 510,124.82                            194,261.60

物料消耗                                               612,414.51                            779,268.44

广告宣传                                               109,405.95

差旅费                                                 922,709.40                            508,134.92

其他                                                  3,868,826.94                          2,191,390.47

合计                                                 23,683,596.08                        17,691,100.19


59、财务费用

                                                                                              单位: 元

                  项目                  本期发生额                           上期发生额

利息支出                                              6,755,206.32                          6,825,127.78

利息收入                                               -240,711.99                          -282,586.56

汇兑净损失                                            1,408,295.60                           185,328.70

手续费                                                 527,818.44                            561,019.97

合计                                                  8,450,608.37                          7,288,889.89


60、公允价值变动收益

                                                                                              单位: 元

           产生公允价值变动收益的来源        本期发生额                        上期发生额

公允价值变动收益的说明




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61、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

处置交易性金融资产取得的投资收益                                            0.00                            121,107.54

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


(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

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


62、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                                                        2,506,361.21                            797,838.83

合计                                                                2,506,361.21                            797,838.83


63、营业外收入

(1)营业外收入情况

                                                                                                             单位: 元

                                                                                            计入当期非经常性损益的
                项目                      本期发生额                 上期发生额
                                                                                                     金额

非流动资产处置利得合计                             50,916.66                   513,244.32                    50,916.66

其中:固定资产处置利得                             50,916.66                   513,244.32                    50,916.66

政府补助                                       4,219,512.78                  7,919,452.99                 1,696,783.00

合计                                           4,270,429.44                  8,432,697.31




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(2)政府补助明细

                                                                                                              单位: 元

               项目            本期发生额                上期发生额                               说明

省外经贸奖励资金                       4,583.00                                浙财企[2012]318 号

退税                                1,182,729.78              3,589,067.99 软件企业税负超过 3%即征即退

                                                                               浙财企[2013]19 号浙江省财政厅关于
高效电机补贴资金                    1,340,000.00                               下达 2012 年 6-10 月高效电机推广补
                                                                               贴资金的通知

外向型经济补助金                      92,700.00                   152,000.00

与资产相关的政府补助摊销转入         994,500.00                   982,000.00

                                                                               浙财教[2013]35 号浙江省财政厅、浙
                                                                               江省科学技术厅关于下达 2013 年工
重大科技专项补助经费                 600,000.00
                                                                               业转型升级暨第一批重大科技专项
                                                                               资金的通知

首批十佳文明单位奖励                   5,000.00

                                                                               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

                                                                               丽水市人民政府文件丽政发(2010)63
企业增值税奖励                                                    320,100.00
                                                                               号

                                                                               丽水市人民政府文件丽政发(2010)63
房屋租赁补贴收入                                                  400,000.00
                                                                               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

合计                                4,219,512.78              7,919,452.99                         --

营业外收入说明


64、营业外支出

                                                                                                              单位: 元

                                                                                                计入当期非经常性损益
                      项目                  本期发生额                 上期发生额
                                                                                                         的金额

非流动资产处置损失合计                                   578.13                     24,178.84                      578.13

其中:固定资产处置损失                                   578.13                     24,178.84                      578.13

水利专项资金                                       69,640.72                    341,537.83

其他                                                1,811.00                           75.47                      1,811.00

合计                                               72,029.85                    365,792.14

营业外支出说明


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65、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                                        485,840.46                  2,200,269.66

递延所得税调整                                                          -113,943.10                 2,069,055.66

合计                                                                    371,897.36                  4,269,325.32


66、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                     2013年1-6月
归属于公司普通股股东的净利润                           A                                4,302,908.20
非经常性损益                                           B                                1,483,481.87
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                              2,819,426.33

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                                      0.037
扣除非经常损益基本每股收益                           N=C/L                                      0.024
       (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。



67、其他综合收益

                                                                                                          单位: 元

                         项目                                  本期发生额                    上期发生额

4.外币财务报表折算差额                                                  -115,893.32

                         小计                                           -115,893.32

                         合计                                           -115,893.32

其他综合收益说明




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68、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

收到的政府补助                                                        2,042,283.00

收回保证金                                                            1,200,000.00

银行利息                                                               240,711.99

其他                                                                  6,081,605.07

                             合计                                     9,564,600.06

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                                                         603,515.03

支付的管理费用                                                        6,030,950.11

支付的银行手续费                                                       527,818.44

支付的进口业务保证金                                                  1,200,000.00

其他                                                                  9,754,395.60

                             合计                                    18,116,679.18

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

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

支付的其他与投资活动有关的现金说明




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(5)收到的其他与筹资活动有关的现金

                                                                                                 单位: 元

                                 项目                                        金额

票据融资                                                                                    26,400,000.00

                                 合计                                                       26,400,000.00

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

承兑保证金                                                                                  15,000,000.00

                                 合计                                                       15,000,000.00

支付的其他与筹资活动有关的现金说明


69、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                                                      4,302,908.20                    17,747,914.95

加:资产减值准备                                            2,506,361.21                       797,838.83

固定资产折旧、油气资产折耗、生产性生物资产折旧              8,099,256.78                     7,740,862.61

无形资产摊销                                                  645,200.99                       629,061.79

长期待摊费用摊销                                              221,187.01                       104,769.23

处置固定资产、无形资产和其他长期资产的损失(收益
                                                               -50,338.53                      -489,065.48
以“-”号填列)

财务费用(收益以“-”号填列)                              7,922,789.93                     6,727,869.92

投资损失(收益以“-”号填列)                                       0.00                      -121,107.54

递延所得税资产减少(增加以“-”号填列)                      -113,943.10                    2,069,055.66

存货的减少(增加以“-”号填列)                              -623,219.25                   19,236,933.45

经营性应收项目的减少(增加以“-”号填列)                 -14,216,238.78                   -13,164,767.82

经营性应付项目的增加(减少以“-”号填列)                 17,910,134.27                    -19,448,194.02

经营活动产生的现金流量净额                                 26,604,098.73                    21,831,171.58




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2.不涉及现金收支的重大投资和筹资活动:                 --                              --

3.现金及现金等价物净变动情况:                         --                              --

现金的期末余额                                               29,672,517.32                   59,923,214.52

减:现金的期初余额                                           38,073,152.98                   77,045,969.93

现金及现金等价物净增加额                                      -8,400,635.66                  -17,122,755.41


(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                            19,951,791.30

2.取得子公司及其他营业单位支付的现金和现金等价物             5,504,537.50

3.取得子公司及其他营业单位支付的现金净额                     5,504,537.50

4.取得子公司的净资产                                        20,131,129.19

    流动资产                                                    621,777.08

    非流动资产                                               19,572,576.74

    流动负债                                                     63,224.63

二、处置子公司及其他营业单位的有关信息:                --                              --


(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                                                     29,672,517.32                   38,073,152.98

其中:库存现金                                                   98,451.59                       84,609.08

    可随时用于支付的银行存款                                 29,574,065.01                   37,985,162.34

    可随时用于支付的其他货币资金                                      0.72                        3,381.56

三、期末现金及现金等价物余额                                 29,672,517.32                   38,073,152.98

现金流量表补充资料的说明

    期末其他货币资金中银行承兑汇票保证金22,701,160.20元及进口业务保证金1,200,000.00元,因使用受
限,不属于现金及现金等价物。
    期初其他货币资金中银行承兑汇票保证金8,001,069.79元及进口业务保证金1,200,000.00元,因使用受
限,不属于现金及现金等价物。




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70、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


九、关联方及关联交易

1、本企业的母公司情况


                                                                                  母公司对 母公司对
母公司名                                         法定代表                         本企业的 本企业的 本企业最 组织机构
              关联关系 企业类型      注册地                  业务性质 注册资本
     称                                             人                            持股比例 表决权比 终控制方            代码
                                                                                    (%)       例(%)

本企业的母公司情况的说明


2、本企业的子公司情况


                                                                                           持股比例 表决权比例 组织机构代
子公司全称 子公司类型 企业类型            注册地    法定代表人 业务性质       注册资本
                                                                                             (%)          (%)           码

丽水方正东
                           有限责任公
进机电有限 控股子公司                   浙江丽水    蔡军彪       制造业      51939500          100%        100% 78182270-0
                           司
公司

丽水正德电
子控制系统                 有限责任公
              控股子公司                浙江丽水    蔡军彪       制造业      30000000          100%        100% 69951250-0
制造有限公                 司


方正电机
                           有限责任公                                        5196000 美                           5320430000
(越南)有 控股子公司                   越南前江省 胡宏          制造业                        100%        100%
                           司                                                元                                   16
限责任公司


3、本企业的合营和联营企业情况


 被投资单                                法定代表                            本企业持股 本企业在被                组织机构代
               企业类型     注册地                   业务性质     注册资本                             关联关系
  位名称                                    人                                比例(%)     投资单位表                    码



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                                                                           浙江方正电机股份有限公司 2013 半年度报告全文


                                                                                      决权比例
                                                                                         (%)

一、合营企业

二、联营企业


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

张敏                                   实际控制人

本企业的其他关联方情况的说明

公司董事长张敏持有公司2,876.7万股,占公司股本比例24.86%,系公司第一大股东。

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
                                                                                       &