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方正电机(002196)公告正文

方正电机:2014年半年度报告

公告日期 2014-08-27
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                       2014 年半年度报告全文
                    浙江方正电机股份有限公司
                           2014 年半年度报告
                              2014 年 08 月
    浙江方正电机股份有限公司                                                   2014 年半年度报告全文
                           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。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名      未亲自出席董事职务      未亲自出席会议原因            被委托人姓名
    陈立洲                  董事                    出差                    胡宏
    孟宏亮                  董事                    出差                    项永旺
    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。
    浙江方正电机股份有限公司                                                                                          2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 5第二节 公司简介 ................................................................................................................................ 7第三节 会计数据和财务指标摘要 .................................................................................................... 9第四节 董事会报告 .......................................................................................................................... 17第五节 重要事项 .............................................................................................................................. 23第六节 股份变动及股东情况 .......................................................................................................... 26第七节 优先股相关情况 .................................................................................................................. 26第八节 董事、监事、高级管理人员情况 ...................................................................................... 27第九节 财务报告 .............................................................................................................................. 28第十节 备查文件目录 .................................................................................................................... 118
    浙江方正电机股份有限公司                                                 2014 年半年度报告全文
                                    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
    三果创新                   指   丽水三果创新电子科技有限公司
    高科润                     指   深圳市高科润电子有限公司
    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   2014 年 1 月 1 日到 2014 年 6 月 30 日
    浙江方正电机股份有限公司                                                                   2014 年半年度报告全文
                                            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                                   舒琳嫣
                                     浙江省丽水市莲都区水阁工业区石牛路 浙江省丽水市莲都区水阁工业区石牛路联系地址
                                     73 号                                  73 号
    电话                                 0578-2171041                           0578-2021217
    传真                                 0578-2276502                           0578-2276502
    电子信箱                             fdmhu@hotmail.com                      261517208@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 2013 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 2013 年年报。
    浙江方正电机股份有限公司                                                           2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
    浙江方正电机股份有限公司                                                                 2014 年半年度报告全文
                           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               上年同期               本报告期比上年同期增减
    营业收入(元)                                258,522,746.57           227,509,617.35                    13.63%
    归属于上市公司股东的净利润(元)                2,658,878.33              4,302,908.20                   -38.21%归属于上市公司股东的扣除非经常性损
                                                 -167,323.34              2,819,426.33                  -105.93%益的净利润(元)
    经营活动产生的现金流量净额(元)              -18,182,933.71            26,604,098.73                   -168.35%
    基本每股收益(元/股)                                  0.0178                  0.0288                    -38.19%
    稀释每股收益(元/股)                                  0.0178                  0.0288                    -38.19%
    加权平均净资产收益率                                   0.43%                    1.43%                     -1.00%
                                                                                         本报告期末比上年度末增
                                          本报告期末              上年度末
                                                                                                   减
    总资产(元)                                  917,988,504.00           903,119,007.24                     1.65%
    归属于上市公司股东的净资产(元)              605,220,489.66           616,795,375.05                     -1.88%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照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                        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)                 177,003.73
    浙江方正电机股份有限公司                                                               2014 年半年度报告全文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
                                                                       1,462,000.00一标准定额或定量享受的政府补助除外)除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                       2,706,383.56处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                  -1,016,123.29 五水共治捐款 100 万元
    减:所得税影响额                                                         503,062.33
    合计                                                                   2,826,201.67              --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》
                                        898,063.05
    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"项目所列地方                             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
                                        125,537.67
    水利建设基金                                         具特殊和偶发性
    浙江方正电机股份有限公司                                                              2014 年半年度报告全文
                                       第四节 董事会报告一、概述报告期内,经济形势持续低位运行,投资增长乏力,行业竞争日益激烈。面对严峻的形势和挑战,公司不断调整公司战略发展和经营思路,公司全员紧紧围绕公司董事会制定的公司长远发展战略目标和经营规划,以管理创新和技术创新为基础,逐步建立并不断完善公司管理制度和内部控制评价体系,强化公司风险评估和控制能力,全面提升公司管理水平。二、主营业务分析概述报告期内,公司实现营业收入25,852.27万元,同比增长13.63%;实现营业利润123.32万元,同比增长158.85%;实现净利润265.89万元,同比下降38.21%。主要原因是原材料价格波动对公司产品成本影响较大。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                      258,522,746.57       227,509,617.35                 13.63%
    营业成本                      219,550,185.92       186,950,639.46                 17.44%
    销售费用                        5,368,210.48         4,625,350.03                 16.06%
    管理费用                       27,487,048.40        23,683,596.08                 16.06%
                                                                                           本期贷款额少于上期,
    财务费用                        3,293,913.19         8,450,608.37               -61.02%
                                                                                           货款利率下调影响。
    所得税费用                        -30,312.45           371,897.36              -108.15%
    研发投入                        8,133,808.64        10,107,742.61               -19.53%经营活动产生的现金流
                              -18,182,933.71        26,604,098.73              -168.35%量净额
    投资活动产生的现金流                                                                       系本期闲置资金购买理
                              -96,901,681.49       -23,727,896.05              308.39%
    量净额                                                                                     财产品影 响筹资活动产生的现金流
                               24,469,312.73       -11,298,158.34              -316.58% 系本期借款额增加影响量净额现金及现金等价物净增
                              -90,616,003.95        -8,400,635.66              -978.68%加额公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    1、2014年4月2日,公司召开了2014年第一次临时股东大会,审议通过了向翁伟文等 31名深圳市高科润电子有限公司(以下简称“高科润”)自然人股东发行股份购买其持有的高科润 100%股权的相关议案。公司于2014年4月4日将本次发行股份购买资产的相关材料报送中国证监会,并于2014年4月14日收到中国证监会受理通知书;2014年6月16日经中国证监会上市公司并购重组委员会召开的2014年第25次工作会议审核,公司本次重大资产重组事项获得有条件通过。 截至本报告书披露之日,公司已于2014年7月28日收到中国证监会正式核准文件,公司将根据中国证监会的核准内容积极开展后续工作。
    2、截止本报告期末,公司年产10万台电动汽车驱动系统项目,已经完成整车匹配试验,产品性能等各方面已基本获得客户认可,目前进入小批量试生产阶段,预计于2014年底逐步实现量产。
    3、截止本报告期末,公司正式建立了各部门绩效评价系统,以部门为绩效评价单元,集业务收入、费用管理和质量管理为一体的具有公司特点的综合性管理评价体系。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      238,051,070.08   208,526,757.12       12.40%           14.80%         21.86%         -5.08%分产品
    家用缝纫机电机      111,866,673.84    92,387,383.48       17.41%           -6.00%         -3.96%         -1.77%电脑高速自动平
                     82,924,054.07    80,299,736.75        3.16%           33.62%         56.61%        -14.22%缝机汽车座椅摇窗马
                     32,323,225.26    26,739,356.91       17.28%          123.04%        103.38%          8.00%达
    其他                 10,937,116.91     9,100,279.98       16.79%          -58.39%        -61.52%          5.85%分地区
    国内                152,666,499.17   136,400,829.72       10.65%           21.17%         30.08%         -6.12%
    国外                 85,384,570.91    72,125,927.40       15.53%            4.95%          8.86%         -3.03%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。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
    浙江方正电机股份有限公司                                                                            2014 年半年度报告全文较为成熟的国际、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□ 适用 √ 不适用公司报告期无对外投资。(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况√ 适用 □ 不适用
                                                                                                                 单位:万元
                                                                                       本期实际 计提减值         报告期实
    受托人名              是否关联               委托理财                       报酬确定
           关联关系               产品类型              起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
    称                    交易                金额                           方式
                                                                                         金额     (如有)          额
    中国银行                                                2014 年   2014 年
                                  保证收益
    丽水市分 无           否                       10,000 01 月 03 04 月 04 年收益率         10,000                     122.16
                                  型
    行                                                      日        日
                                  保本浮动              2014 年   2014 年中信银行
           无         否          收益型、      2,000 01 月 09 05 月 27 年收益率          2,000                       37.8丽水分行
                                  封闭型                日        日
                                  保本浮动              2014 年   2014 年中信银行
           无         否          收益型、      2,000 01 月 10 03 月 06 年收益率          2,000                      15.07丽水分行
                                  封闭型                日        日
                                  保本浮动              2014 年   2014 年中信银行
           无         否          收益型、      2,000 03 月 14 04 月 18 年收益率          2,000                       8.44丽水分行
                                  封闭型                日        日
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文
    中国银行                                            2014 年   2014 年
                             保证收益
    丽水市分 无         否                      5,200 04 月 08 06 月 30 年收益率    5,200                    53.21
                             型
    行                                                  日        日
    中国银行                                            2014 年   2014 年
                             保证收益
    丽水市分 无         否                      3,800 04 月 10 05 月 12 年收益率    3,800                    13.33
                             型
    行                                                  日        日
                             保本浮动               2014 年   2014 年中信银行
           无       否       收益型、       3,000 04 月 23 05 月 28 年收益率    3,000                    12.66丽水分行
                             封闭型                 日        日
    中国银行                                            2014 年   2014 年
                             保证收益
    丽水市分 无         否                      3,800 05 月 15 05 月 30 年收益率    3,800                     3.59
                             型
    行                                                  日        日
    中国银行                                            2014 年   2014 年
                             保证收益
    丽水市分 无         否                      3,800 06 月 03 06 月 17 年收益率    3,800                     4.37
                             型
    行                                                  日        日
                             保本浮动               2014 年   2014 年中信银行
           无       否       收益型、       3,000 06 月 13 12 月 12 年收益率                     65.2丽水分行
                             封闭型                 日        日
    中国银行                                            2014 年   2014 年
                             保证收益
    丽水市分 无         否                      4,800 06 月 18 07 月 10 年收益率                    12.15
                             型
    行                                                  日        日
    合计                                       43,400        --        --   --     35,600           77.35   270.63
    委托理财资金来源                        委托理财
    逾期未收回的本金和收益累计金额                                                                              0委托理财审批董事会公告披露日期(如
                                        2013 年 09 月 07 日有)委托理财审批股东会公告披露日期(如
                                        2013 年 09 月 24 日有)(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。
    浙江方正电机股份有限公司                                                                              2014 年半年度报告全文3、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                                         单位:万元
    募集资金总额                                                                                                             33,042.47
    报告期投入募集资金总额                                                                                                    1,537.82
    已累计投入募集资金总额                                                                                                   17,472.33
    报告期内变更用途的募集资金总额                                                                                                     0
    累计变更用途的募集资金总额                                                                                                         0
    累计变更用途的募集资金总额比例                                                                                                0.00%
                                                募集资金总体使用情况说明(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                         单位:万元
                        是否已变                                              截至期末 项目达到                          项目可行
                                   募集资金 调整后投               截至期末                         本报告期
    承诺投资项目和超募       更项目                         本报告期              投资进度 预定可使                是否达到 性是否发
                                   承诺投资 资总额                 累计投入                         实现的效
       资金投向         (含部分                         投入金额               (3)=     用状态日              预计效益 生重大变
                                     总额      (1)                 金额(2)                            益
                         变更)                                                 (2)/(1)        期                              化承诺投资项目
                                                                                         2013 年年产 10 万台纯电动汽
                        否           20,740    20,740     970.74 10,511.43     50.68% 12 月 01                 否        否车驱动系统项目
                                                                                         日
                                                                                         2014 年年产 6,000 台伺服控制
                        否            7,490     7,490     566.54 2,139.86      28.57% 08 月 01                 否        否特种缝制机械项目
                                                                                         日
    补充流动资金                        4,812.47 4,812.47       0.54 4,821.04 100.18%
    承诺投资项目小计             --    33,042.47 33,042.47 1,537.82 17,472.33        --           --                    --        --超募资金投向
    合计                         --    33,042.47 33,042.47 1,537.82 17,472.33        --           --           0        --        --
                        年产 10 万台纯电动汽车驱动系统项目本期投入未达到计划进度,主要原因系本次募集项目通过中国未达到计划进度或预
                        证券监督委员会审批及募集资金到账时间晚于原募投计划。其中房屋建筑物基本已于 2013 年 12 月计收益的情况和原因
                        投入完毕,达到预定可使用状态,生产线尚处于建设中。公司两个募集资金项目未达到预计效益的(分具体项目)
                        主要原因,系项目正处于建设开展阶段,效益尚未产生。项目可行性发生重大
                        无变化的情况说明
    浙江方正电机股份有限公司                                                                 2014 年半年度报告全文超募资金的金额、用途
                       不适用及使用进展情况募集资金投资项目实
                       不适用施地点变更情况募集资金投资项目实
                       不适用施方式调整情况
                       适用
                       截至 2013 年 8 月 10 日,本公司以自筹资金预先投入募集资金投资项目的实际投资金额为募集资金投资项目先
                       75,444,846.59 元,主要为机器设备及相关费用支出。2013 年 8 月 21 日经公司第四届董事会第十七期投入及置换情况
                       次会议及第四届监事会第十次会议审议通过,以募集资金置换预先已投入募投项目的自筹资金
                       75,444,846.59 元。用闲置募集资金暂时
                       不适用补充流动资金情况项目实施出现募集资 适用金结余的金额及原因 尚处于建设期尚未使用的募集资金
                       存放于公司募集资金帐户。用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况□ 适用 √ 不适用公司报告期不存在募集资金变更项目情况。(4)募集资金项目情况
            募集资金项目概述                           披露日期                            披露索引
                                                                            详见巨潮资讯网
    2014 年半年度募集资金存放与实际使用                                         http://www.cninfo.com.cn《2014 年半年度
                                        2014 年 08 月 27 日
    情况                                                                        募集资金存放与实际使用情况的专项报
                                                                            告》4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                           单位:元
    公司名称     公司类型     所处行业   主要产品    注册资本    总资产    净资产     营业收入 营业利润     净利润
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文
                                     或服务
    丽水方正                           电机、汽车
                                                 5193.95 万 73,836,404. 52,497,131. 32,574,720. 1,891,477
    东进机电     子公司     制造业     零部件生                                                                   2,013,933.28
                                                 元                   68          29          99        .26
    有限公司                           产销售
    丽水正德                           平缝机电
    电子控制                           子控制系                   60,516,067. 39,461,305. 12,663,617. -2,878,94
             子公司     制造业                   3000 万元                                                    -1,801,236.38
    系统制造                           统制造和                           01          62          35       3.64
    有限公司                           销售
                                   微特电机、
                                   缝纫机、伺
                                   服控制系方正电机
                                   统、汽车电
    (越南)有                                                    71,833,685. 29,615,960. 31,775,326. 1,853,061
             子公司     制造业     机的制造      600 万美元                                                   1,853,061.15
    限责任公                                                              89          99          88        .15
                                   与销售、经司
                                   营进出口
                                   业务及厂
                                   房出租5、非募集资金投资的重大项目情况□ 适用 √ 不适用公司报告期无非募集资金投资的重大项目。六、对 2014 年 1-9 月经营业绩的预计2014 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2014 年 1-9 月归属于上市公司股东的净利润变
                                                                        -50.00%     至                             -30.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                            318     至                                 445动区间(万元)2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                       636元)
                                               由于下游服装行业对缝纫机的需求大幅减少,以及劳动力成本等各种费用业绩变动的原因说明
                                               上涨,使公司经营业绩下滑。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□ 适用 √ 不适用
    浙江方正电机股份有限公司                                                              2014 年半年度报告全文八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 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2013年度盈利情况、投资情况等制定了公司2013年度利润分配预案,并提交公司于2014年2月18日召开的第四届董事会第二十三会议审议通过。公司董事会对2013年利润分配方案形成专项决议后提交公司于2014年3月14日召开的2013年度股东大会审议通过。根据公司2013年度股东大会决议,公司以截止2013年12月31日的总股本149,288,673股为基数,以截止2013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1.00元(含税),共计派发现金14,928,867.30元。上述利润分配方案于2014年4月25日实施完毕。
                                              现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:             是
    分红标准和比例是否明确和清晰:                           是
    相关的决策程序和机制是否完备:                           是
    独立董事是否履职尽责并发挥了应有的作用:                 是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                         是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                         不适用明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                      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
    2014 年 05 月 14 日 董事会办公室   电话沟通           个人             王小姐         收购高科润相关进展情况
                                                                                      中国证监会并购重组委员
                                                                                      会将召开审核会议,公司
    2014 年 06 月 09 日 董事会办公室   电话沟通           个人             陈先生
                                                                                      股票申请停牌,询问公司何
                                                                                      时复牌
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文
                                        第五节 重要事项一、公司治理情况公司严格按照《公司法》、《证券法》等法律法规的要求,建立健全了股东大会、董事会、监事会等治理结构,并履行《公司法》和《公司章程》所规定的各项职责。制订了《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《总经理工作细则》、《独立董事制度》、《董事会专门委员会制度》、《财务管理制度》、《募集资金使用管理制度》、《信息披露管理制度》、《内部审计制度》、《关联交易管理办法》、《投资者关系管理制度》、《对外担保管理办法》、《重大信息内部报告制度》、《对外投资管理办法》、《董事、监事和高级管理人员持股管理办法》、《内幕信息知情人登记备案制度等制度,以保证公司规范运作,促进公司健康发展。报告期内,根据公司实际情况及监管部门的相关要求,修订完善了《募集资金专项存储与使用管理制度》。 报告期内公司未收到监管部门采取的行政监管措施的有关文件,公司治理情况符合中国证监会发布的有关上市公司治理的规范性文件的要求。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□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、资产交易事项1、收购资产情况√ 适用 □ 不适用
                                                              该资产为
                                                                                  与交易对
                                                              上市公司
    交易对方                                对公司经 对公司损                         方的关联
           被收购或 交易价格 进展情况                         贡献的净 是否为关                披露日期
    或最终控                                营的影响 益的影响                         关系(适用              披露索引
           置入资产 (万元) (注 2)                         利润占净   联交易                (注 5)
    制方                                 (注 3)   (注 4)                       关联交易
                                                              利润总额
                                                                                    情形
                                                               的比率
    浙江方正电机股份有限公司                                    2014 年半年度报告全文
                                          高科润为
                               2014 年 6 方正电机
                               月 16 日经 配套电动
                               中国证监 汽车驱动
                               会上市公 电机的控
                                                                          上述相关
                               司并购重 制系统和
                                                                          内容之公
                               组委员会 工业缝纫
           发行股份                                                       告具体请
    深圳市高                       召开的     机的控制
           购买高科                                            2014 年 01 见巨潮资
    科润电子                 20,000 2014 年第 系统,为完   否
           润 100%股                                           月 23 日   讯网
    有限公司                       25 次工作 善公司电
           权                                                             (http://w
                               会议审核,动汽车驱
                                                                          ww.cninfo.
                               公司本次 动电机系
                                                                          com.cn/)
                               重大资产 统产业链,
                               重组事项 从而提升
                               获得有条 本公司的
                               件通过。 整体盈利
                                          能力。2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。七、重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用公司报告期未发生与日常经营相关的关联交易。2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。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□ 适用 √ 不适用公司报告期不存在托管情况。(2)承包情况□ 适用 √ 不适用公司报告期不存在承包情况。(3)租赁情况□ 适用 √ 不适用公司报告期不存在租赁情况。2、担保情况√ 适用 □ 不适用
                                                                                                       单位:万元
                                  公司对外担保情况(不包括对子公司的担保)
                    担保额度              实际发生日期
                                                                                              是否履行 是否为关
    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   联方担保
                    披露日期                  日)
    报告期内审批的对外担保额度                              0 报告期内对外担保实际发生                            0
    浙江方正电机股份有限公司                                                                          2014 年半年度报告全文
    合计(A1)                                                     额合计(A2)
    报告期末已审批的对外担保额                                     报告期末实际对外担保余额
                                                           0                                                                  0
    度合计(A3)                                                   合计(A4)
                                              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     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   联方担保
                    披露日期                   日)
    丽水正德电子控制 2014 年 02                2014 年 03 月                      连带责任保
                                   1,800                              1,800                二年        否          否
    系统制造有限公司 月 20 日                  14 日                              证
    丽水方正东进机电 2014 年 02                2014 年 03 月                      连带责任保
                                   1,000                              1,000                二年        否          否
    有限公司            月 20 日               14 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                                                                              4.63%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□ 适用 √ 不适用公司报告期不存在其他重大合同。4、其他重大交易□ 适用 √ 不适用
    浙江方正电机股份有限公司                                                                         2014 年半年度报告全文公司报告期不存在其他重大交易。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√ 适用 □ 不适用
               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诺资产重组时所作承诺
                                     张敏、通联创业
                                                      避免与公司同     2007 年 12 月 11
                                     投资股份有限                                         长期           正在履行
                                                      业竞争的承诺     日
                                     公司、钱进
                                                      担任公司董事、
                                                      监事与高级管
                                                      理人员的张敏
                                                      先生、钱进先
                                                      生、胡宏先生承
                                                      诺:在其任职期
                                                      间每年转让公
                                                      司股份的比例
                                     公司董事、监事 不超过其所持
                                     和高级管理人     公司股份总数
                                     员关于所持公     的 25%;离职后 2007 年 12 月 11
                                                                                          长期           正在履行
                                     司股份流通限     半年内,不转让 日
                                     制和自愿锁定     其持有的公司首次公开发行或再融资时所作承诺
                                     承诺             股份;在其离职
                                                      6 个月后的 12
                                                      个月内,通过证
                                                      券交易所挂牌
                                                      交易出售的公
                                                      司股份数量不
                                                      超过其持有公
                                                      司股份总数的
                                                      50%。
                                                      非公开发行的
                                                      发行对象:华鑫
                                     张敏、华鑫国际
                                                      国际信托有限
                                     信托有限公司、                    2013 年 08 月 08
                                                      公司、张敏先                        三年           正在履行
                                     钱进、胡宏                        日
                                                      生、钱进先生和
                                                      胡宏先生。就本
                                                      次非公开发行
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文
                                                  股票的锁定期
                                                  按中国证监会
                                                  的有关规定,非
                                                  公开发行股票
                                                  上市之日起三
                                                  十六个月内,不
                                                  转让或者委托
                                                  他人管理持有
                                                  的在本次非公
                                                  开发行中认购
                                                  的股份,也不由
                                                  方正电机回购
                                                  该部份股份.
                                   浙江方正电机
                                                  公司未来三年     2012 年 10 月 23 2012 年至 2014
    其他对公司中小股东所作承诺         股份有限公司                                                      正在履行
                                                  分红回报承诺     日              年
    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□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十二、其他重大事项的说明□ 适用 √ 不适用公司报告期不存在需要说明的其他重大事项。
    浙江方正电机股份有限公司                                                                       2014 年半年度报告全文
                                  第六节 股份变动及股东情况一、股份变动情况
                                                                                                                       单位:股
                            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
                         68,667,42                                                                       63,488,67
    一、有限售条件股份                    46.00%                                    -5,178,750 -5,178,750                  42.53%
                                 3                                                                                3
                         68,667,42                                                                       63,488,67
    3、其他内资持股                       46.00%                                    -5,178,750 -5,178,750                  42.53%
                                 3                                                                                3
                         80,621,25                                                                       85,800,00
    二、无限售条件股份                    54.00%                                    5,178,750 5,178,750                    57.47%
                                 0                                                                                0
                         80,621,25                                                                       85,800,00
    1、人民币普通股                       54.00%                                    5,178,750 5,178,750                    57.47%
                                 0                                                                                0
                         149,288,6                                                                       149,288,6
    三、股份总数                          100.00%                                            0           0                 100.00%
                                 73                                                                               73股份变动的原因√ 适用 □ 不适用报告期内,公司高管股份部份解锁。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
                                                              报告期末表决权恢复的优先
    报告期末普通股股东总数                               12,932                                                                   0
                                                              股股东总数(如有) 参见注 8)
    浙江方正电机股份有限公司                                                                             2014 年半年度报告全文
                                     持股 5%以上的股东或前 10 名股东持股情况
                                                               报告期 持有有 持有无                  质押或冻结情况
                                                   报告期
                                                               内增减 限售条 限售条
    股东名称         股东性质         持股比例      末持股
                                                               变动情 件的股 件的股              股份状态          数量
                                                    数量
                                                                   况    份数量 份数量
                                                    36,664,               29,467, 7,197,0
    张敏             境内自然人               24.56%               0                              质押                 36,657,335
                                                       335                   335        00
    华鑫国际信托有                                      19,743,               19,743,
                 境内非国有法人           13.22%               0                         0
    限公司                                                 336                   336
    通联创业投资股                                      18,225,                         18,225,
                 境内非国有法人           12.21%               0               0              质押                 18,225,000
    份有限公司                                             000                             000
                                                    16,622,              11,448,6 5,173,5
    钱进             境内自然人               11.13%               0                              质押                 16,448,668
                                                       168                    68        00
                                                   3,114,33               2,829,3
    胡宏             境内自然人                2.09%               0                    285,000 质押                    2,140,000
                                                           4                  34
                                                    1,850,2                         1,850,2
    段士峰           境内自然人                1.24%               0               0
                                                        00                              00
                                                    1,334,9                         1,334,9
    蔡宝中           境内自然人                0.89%               474,331         0
                                                        19                              19
                                                    1,208,5 -2,227,4                1,208,5
    李锦火           境内自然人                0.81%                               0
                                                        10 42                           10
                                                    1,078,2                         1,078,2
    方天成           境内自然人                0.72%               0               0
                                                        74                              74
    张静             境内自然人                0.55% 815,801 815,801               0 815,801
    上述股东关联关系或一致行动的      持股 5%以上的股东或前 10 名股东中,张敏、钱进、胡宏为一致行动人,除此情况外,
    说明                              公司未知其他股东是否存在关联关系,也未知是否属于一致行动人。
                                          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                                                       18,225,000 人民币普通股             18,225,000
    张敏                                                                            7,197,000 人民币普通股              7,197,000
    钱进                                                                            5,173,500 人民币普通股              5,173,500
    段士峰                                                                          1,850,200 人民币普通股              1,850,200
    蔡宝中                                                                          1,334,919 人民币普通股              1,334,919
    李锦火                                                                          1,208,510 人民币普通股              1,208,510
    方天成                                                                          1,078,274 人民币普通股              1,078,274
    张静                                                                                815,801 人民币普通股              815,801
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文
    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
    前十大股东参与融资融券业务股     截止 2014 年 6 月 30 日,公司前十名股东中,股东段士峰系通过客户信用交易担保证券东情况说明(如有)(参见注 4) 账户持有公司 1,850,200 股股份。公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。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 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
    浙江方正电机股份有限公司                           2014 年半年度报告全文
                           第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文
                      第八节 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 2013 年年报。二、公司董事、监事、高级管理人员变动情况□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2013 年年报。
    浙江方正电机股份有限公司                                             2014 年半年度报告全文
                                     第九节 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                                       143,935,415.93              237,761,419.88
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                         3,339,930.00                5,754,589.86
    应收账款                                       130,195,188.79              112,730,537.38
    预付款项                                        35,806,524.40               18,802,922.63
    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                                      81,249,696.46                3,508,666.62
    买入返售金融资产
    存货                                           192,035,563.54              190,654,667.02
    一年内到期的非流动资产
    其他流动资产                                     2,290,267.35                4,738,352.04
    流动资产合计                                        588,852,586.47              573,951,155.43
    浙江方正电机股份有限公司                    2014 年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              169,870.30                  80,000.00
    投资性房地产             9,118,158.06              2,243,692.67
    固定资产               268,710,185.82            279,488,594.29
    在建工程                10,915,098.99              6,307,600.79
    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                33,317,812.45             33,682,011.15
    开发支出
    商誉
    长期待摊费用             1,689,172.69              2,180,646.14
    递延所得税资产           5,215,619.22              5,185,306.77
    其他非流动资产
    非流动资产合计             329,135,917.53            329,167,851.81
    资产总计                   917,988,504.00            903,119,007.24流动负债:
    短期借款               153,854,660.85            110,551,008.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                32,900,000.00             39,600,000.00
    应付账款                94,321,767.57             96,640,020.59
    预收款项                 7,539,673.05              5,597,128.15
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬             5,482,242.37              4,154,260.70
    应交税费                 1,365,149.81              1,909,661.37
    浙江方正电机股份有限公司                            2014 年半年度报告全文
    应付利息                         229,745.55                184,323.34
    应付股利                                                  3,033,750.00
    其他应付款                      2,733,775.14              9,227,980.04
    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                       298,427,014.34            270,898,132.19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                 14,341,000.00             15,425,500.00
    非流动负债合计                      14,341,000.00             15,425,500.00
    负债合计                           312,768,014.34            286,323,632.19所有者权益(或股东权益):
    实收资本(或股本)            149,288,673.00            149,288,673.00
    资本公积                      372,258,693.49            372,258,693.49
    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                     61,727,122.62             73,997,111.59
    外币报表折算差额                 -516,106.55             -1,211,210.13
    归属于母公司所有者权益合计         605,220,489.66            616,795,375.05
    少数股东权益
    所有者权益(或股东权益)合计       605,220,489.66            616,795,375.05负债和所有者权益(或股东权益)总
                                   917,988,504.00            903,119,007.24计
    浙江方正电机股份有限公司                                                  2014 年半年度报告全文
    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                                             128,337,507.78              210,674,087.70
    交易性金融资产
    应收票据                                               2,839,930.00                4,400,589.86
    应收账款                                             117,275,314.94               98,831,726.13
    预付款项                                              31,339,104.25               15,504,354.55
    应收利息
    应收股利
    其他应收款                                            80,943,352.81                3,138,259.63
    存货                                                 148,992,172.01              150,621,664.82
    一年内到期的非流动资产
    其他流动资产                                           2,010,518.82                3,443,559.45
    流动资产合计                                             511,737,900.61              486,614,242.14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                                         116,476,282.26              116,386,411.96
    投资性房地产                                           9,118,158.06                2,243,692.67
    固定资产                                             221,232,361.64              232,405,449.81
    在建工程                                              10,590,458.84                4,727,725.79
    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                                              29,004,882.19               29,471,213.90
    开发支出
    商誉
    浙江方正电机股份有限公司                      2014 年半年度报告全文
    长期待摊费用               1,226,805.11              1,002,446.47
    递延所得税资产             4,120,391.42              3,696,267.63
    其他非流动资产
    非流动资产合计               391,769,339.52            389,933,208.23
    资产总计                     903,507,240.13            876,547,450.37流动负债:
    短期借款                 133,854,660.85             85,551,008.00
    交易性金融负债
    应付票据                  32,900,000.00             39,600,000.00
    应付账款                 111,064,864.82            101,720,770.00
    预收款项                   5,886,311.01              4,468,524.80
    应付职工薪酬               4,319,232.92              3,174,061.68
    应交税费                    341,200.43                344,751.05
    应付利息                    191,745.55                137,962.23
    应付股利                                             3,033,750.00
    其他应付款                 5,834,763.25              9,227,314.04
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                 294,392,778.83            247,258,141.80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            14,341,000.00             15,425,500.00
    非流动负债合计                14,341,000.00             15,425,500.00
    负债合计                     308,733,778.83            262,683,641.80所有者权益(或股东权益):
    实收资本(或股本)       149,288,673.00            149,288,673.00
    资本公积                 372,192,939.49            372,192,939.49
    减:库存股
    专项储备
    浙江方正电机股份有限公司                                                  2014 年半年度报告全文
    盈余公积                                             22,462,107.10               22,462,107.10
    一般风险准备
    未分配利润                                           50,829,741.71               69,920,088.98
    外币报表折算差额
    所有者权益(或股东权益)合计                             594,773,461.30              613,863,808.57负债和所有者权益(或股东权益)总
                                                         903,507,240.13              876,547,450.37计
    法定代表人:张敏                     主管会计工作负责人:胡宏             会计机构负责人:卢美玲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                                           258,522,746.57              227,509,617.35
    其中:营业收入                                      258,522,746.57              227,509,617.35
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           259,785,840.37              227,033,211.38
    其中:营业成本                                      219,550,185.92              186,950,639.46
           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                                   724,362.08                  816,656.23
           销售费用                                        5,368,210.48                4,625,350.03
           管理费用                                       27,487,048.40               23,683,596.08
           财务费用                                        3,293,913.19                8,450,608.37
           资产减值损失                                    3,362,120.30                2,506,361.21
    加:公允价值变动收益(损失以“-”号填列)
    浙江方正电机股份有限公司                                                     2014 年半年度报告全文
            投资收益(损失以“-”号
                                                              2,496,253.86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)                            1,233,160.06                 476,405.97
       加:营业外收入                                         2,537,066.78                4,270,429.44
       减:营业外支出                                         1,141,660.96                   72,029.85
            其中:非流动资产处置损
                                                                                               578.13失四、利润总额(亏损总额以“-”号填
                                                              2,628,565.88                4,674,805.56列)
       减:所得税费用                                           -30,312.45                 371,897.36
    五、净利润(净亏损以“-”号填列)                            2,658,878.33                4,302,908.20
       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                             2,658,878.33                4,302,908.20
       少数股东损益
    六、每股收益:                                      --                          --
       (一)基本每股收益                                          0.0178                      0.0288
       (二)稀释每股收益                                          0.0178                      0.0288
    七、其他综合收益                                               695,103.58                  -115,893.32
    八、综合收益总额                                              3,353,981.91                4,187,014.88
       归属于母公司所有者的综合收益
                                                              3,353,981.91                4,187,014.88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                                                218,160,056.84              202,806,676.69
       减:营业成本                                         193,402,936.82              169,894,779.28
    浙江方正电机股份有限公司                                                     2014 年半年度报告全文
           营业税金及附加                                      546,751.33                  615,200.71
           销售费用                                           4,464,454.30                3,804,950.56
           管理费用                                          21,638,444.85               18,794,852.05
           财务费用                                           2,452,234.57                7,575,530.02
           资产减值损失                                       3,237,079.11                2,441,729.39
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                              2,496,253.86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)                           -5,085,590.28                 -320,365.32
       加:营业外收入                                         1,602,103.73                3,087,699.66
       减:营业外支出                                         1,102,117.21                   51,040.90
           其中:非流动资产处置损失                                                            578.13三、利润总额(亏损总额以“-”号填
                                                             -4,585,603.76                2,716,293.44列)
       减:所得税费用                                          -424,123.79                 -188,451.29
    四、净利润(净亏损以“-”号填列)                           -4,161,479.97                2,904,744.73
    五、每股收益:                                      --                          --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                             -4,161,479.97                2,904,744.73
    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                         230,046,669.08              191,035,060.24
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
    浙江方正电机股份有限公司                             2014 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                  10,791,033.08              6,707,619.20
    收到其他与经营活动有关的现金     3,597,075.90              9,564,600.06
    经营活动现金流入小计                244,434,778.06            207,307,279.50
    购买商品、接受劳务支付的现金   207,930,649.89            131,218,396.88
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     33,511,542.64             26,900,552.97金
    支付的各项税费                   7,350,675.61              4,467,551.74
    支付其他与经营活动有关的现金    13,824,843.63             18,116,679.18
    经营活动现金流出小计                262,617,711.77            180,703,180.77
    经营活动产生的现金流量净额          -18,182,933.71             26,604,098.73二、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         2,706,383.56
    处置固定资产、无形资产和其他
                                       264,000.00               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   356,000,000.00
    投资活动现金流入小计                358,970,383.56              4,440,960.15
    购建固定资产、无形资产和其他
                                     21,572,065.05             22,664,318.70长期资产支付的现金
    浙江方正电机股份有限公司                                                   2014 年半年度报告全文
       投资支付的现金                                        300,000.00
       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                       434,000,000.00
    投资活动现金流出小计                                      455,872,065.05               28,168,856.20
    投资活动产生的现金流量净额                                -96,901,681.49              -23,727,896.05三、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                                 149,291,497.45              218,120,137.19
       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                                      149,291,497.45              244,520,137.19
       偿还债务支付的现金                                 106,004,848.00              219,840,504.29
       分配股利、利润或偿付利息支付
                                                           18,817,336.72               20,977,791.24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                                      124,822,184.72              255,818,295.53
    筹资活动产生的现金流量净额                                 24,469,312.73              -11,298,158.34四、汇率变动对现金及现金等价物的
                                                                 -701.48                   21,320.00影响
    五、现金及现金等价物净增加额                              -90,616,003.95               -8,400,635.66
       加:期初现金及现金等价物余额                       224,681,419.88               38,073,152.98
    六、期末现金及现金等价物余额                              134,065,415.93               29,672,517.32
    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:
    浙江方正电机股份有限公司                             2014 年半年度报告全文
    销售商品、提供劳务收到的现金   191,926,679.53            165,169,839.45
    收到的税费返还                   9,582,557.95              5,344,076.37
    收到其他与经营活动有关的现金     2,290,436.65              7,876,068.73
    经营活动现金流入小计                203,799,674.13            178,389,984.55
    购买商品、接受劳务支付的现金   177,994,855.20            106,503,008.08
    支付给职工以及为职工支付的现
                                     26,643,216.82             21,858,815.51金
    支付的各项税费                   4,934,704.64              2,325,264.37
    支付其他与经营活动有关的现金    12,137,684.23             15,713,962.60
    经营活动现金流出小计                221,710,460.89            146,401,050.56
    经营活动产生的现金流量净额          -17,910,786.76             31,988,933.99二、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         2,706,383.56
    处置固定资产、无形资产和其他
                                       264,000.00                  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   356,000,000.00
    投资活动现金流入小计                358,970,383.56                 55,000.00
    购建固定资产、无形资产和其他
                                     20,971,355.01             16,247,730.66长期资产支付的现金
    投资支付的现金                    300,000.00               2,494,560.00
    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   434,000,000.00
    投资活动现金流出小计                455,271,355.01             24,246,828.16
    投资活动产生的现金流量净额          -96,300,971.45            -24,191,828.16三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金             157,291,497.45            231,520,137.19
    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                157,291,497.45            257,920,137.19
    偿还债务支付的现金             105,404,848.00            223,675,964.29
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                              18,001,471.16                                     20,057,291.26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                                         123,406,319.16                                  258,733,255.55
    筹资活动产生的现金流量净额                                    33,885,178.29                                       -813,118.36四、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                                  -80,326,579.92                                     6,983,987.47
       加:期初现金及现金等价物余额                          198,794,087.70                                     17,943,651.56
    六、期末现金及现金等价物余额                                 118,467,507.78                                     24,927,639.03
    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)
                             149,288 372,258,                  22,462,            73,997,1 -1,211,2               616,795,37一、上年年末余额
                              ,673.00   693.49                 107.10                11.59     10.13                     5.05
       加:会计政策变更
           前期差错更正
           其他
                             149,288 372,258,                  22,462,            73,997,1 -1,211,2               616,795,37二、本年年初余额
                              ,673.00   693.49                 107.10                11.59     10.13                     5.05
    三、本期增减变动金额(减少                                                        -12,269, 695,103.                -11,574,88
    以“-”号填列)                                                                   988.97         58                     5.39
                                                                                  2,658,87                         2,658,878.(一)净利润
                                                                                      8.33                                33
                                                                                             695,103.
    (二)其他综合收益                                                                                                695,103.58
                                                                                                  58
                                                                                  2,658,87 695,103.                3,353,981.上述(一)和(二)小计
                                                                                      8.33        58                      91
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文(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
                                                                                    -14,928,                     -14,928,86(四)利润分配
                                                                                     867.30                           7.301.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                                                           -14,928,                     -14,928,86
    配                                                                                   867.30                           7.304.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
                                149,288 372,258,                 22,462,            61,727,1 -516,10            605,220,48四、本期期末余额
                                 ,673.00   693.49                 107.10              22.62      6.55                 9.66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                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:同一控制下企业合并产生的追溯调整
       加:会计政策变更
    浙江方正电机股份有限公司                                                 2014 年半年度报告全文
          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 33,563, 296,861,                -11,920, -1,139,8         317,364,25
    以“-”号填列)              673.00   039.49               573.70      87.11              1.68
                                                           5,438,17                  5,438,176.(一)净利润
                                                               6.30                         30
                                                                      -1,139,8      -1,139,887.(二)其他综合收益
                                                                        87.11               11
                                                           5,438,17 -1,139,8         4,298,289.上述(一)和(二)小计
                                                               6.30     87.11               19
                              33,563, 296,861,                                       330,424,71(三)所有者投入和减少资本
                              673.00   039.49                                              2.49
                              33,563, 296,861,                                       330,424,711.所有者投入资本
                              673.00   039.49                                              2.492.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                         0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                  -17,358,                  -17,358,75
    配                                                          750.00                         0.004.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
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文
                             149,288 372,258,                  22,462,           73,997,1 -1,211,2                  616,795,37四、本期期末余额
                              ,673.00   693.49                 107.10              11.59     10.13                        5.05
    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
                              149,288,67 372,192,93                       22,462,107                 69,920,088 613,863,80一、上年年末余额
                                    3.00         9.49                             .10                         .98         8.57
       加:会计政策变更
           前期差错更正
           其他
                              149,288,67 372,192,93                       22,462,107                 69,920,088 613,863,80二、本年年初余额
                                    3.00         9.49                             .10                         .98         8.57
    三、本期增减变动金额(减少                                                                           -19,090,34 -19,090,34
    以“-”号填列)                                                                                             7.27         7.27
                                                                                                    -4,161,479. -4,161,479.(一)净利润
                                                                                                              97           97(二)其他综合收益
                                                                                                    -4,161,479. -4,161,479.上述(一)和(二)小计
                                                                                                              97           97(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
                                                                                                     -14,928,86 -14,928,86(四)利润分配
                                                                                                             7.30         7.301.提取盈余公积2.提取一般风险准备
                                                                                                     -14,928,86 -14,928,863.对所有者(或股东)的分配
                                                                                                             7.30         7.30
    浙江方正电机股份有限公司                                                                   2014 年半年度报告全文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
                              149,288,67 372,192,93                      22,462,107           50,829,741 594,773,46四、本期期末余额
                                     3.00        9.49                           .10                     .71         1.30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                    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(减少以 33,563,673 296,861,03                                             -18,481,96 311,942,75
    “-”号填列)                         .00        9.49                                                 0.73         1.76
                                                                                              -1,123,210. -1,123,210.(一)净利润
                                                                                                        73           73(二)其他综合收益
                                                                                              -1,123,210. -1,123,210.上述(一)和(二)小计
                                                                                                        73           73
                                33,563,673 296,861,03                                                         330,424,71(三)所有者投入和减少资本
                                       .00        9.49                                                              2.49
                                33,563,673 296,861,03                                                         330,424,711.所有者投入资本
                                       .00        9.49                                                              2.492.股份支付计入所有者权益的金额
    浙江方正电机股份有限公司                                                           2014 年半年度报告全文3.其他
                                                                                      -17,358,75 -17,358,75(四)利润分配
                                                                                            0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                      -17,358,75 -17,358,753.对所有者(或股东)的分配
                                                                                            0.00       0.004.其他(五)所有者权益内部结转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
                              149,288,67 372,192,93                   22,462,107      69,920,088 613,863,80四、本期期末余额
                                    3.00        9.49                         .10             .98       8.57
    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2013年10月14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149,288,673.00元,股份总数149,288,673股(每股面值1元)。其中,有限售条件的流通A股68,667,423股,无限售条件的流通A股80,621,250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。
    浙江方正电机股份有限公司                                                2014 年半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司财务报表以持续经营为编制基础。2、遵循企业会计准则的声明
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    会计年度自公历1月1日起至12月31日止。4、记账本位币
    采用人民币为记账本位币。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。
    浙江方正电机股份有限公司                                                2014 年半年度报告全文6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则(2)“一揽子交易”的会计处理方法(3)非“一揽子交易”的会计处理方法7、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8、现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。9、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
      资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日即期汇率的近似汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
    浙江方正电机股份有限公司                                                2014 年半年度报告全文10、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
      金融资产和金融负债的确认依据、计量方法和终止确认条件
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1)以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金
    浙江方正电机股份有限公司                                                2014 年半年度报告全文融负债。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。(4)金融负债终止确认条件
    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。(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,根据其账面价值高于预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,高于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。各类可供出售金融资产减值的各项认定标准表明可供出售债务工具投资发生减值的客观证据包括:
    1) 债务人发生严重财务困难;
    2) 债务人违反了合同条款,如偿付利息或本金发生违约或逾期;
    3) 公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    4) 债务人很可能倒闭或进行其他财务重组;
    5) 因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
    6) 其他表明可供出售债务工具已经发生减值的情况。
    浙江方正电机股份有限公司                                                          2014 年半年度报告全文
    表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时性下跌。本公司于资产负债表日对各项可供出售权益工具投资单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其成本超过50%(含50%)或低于其成本持续时间超过12个月(含12个月)的,则表明其发生减值;若该权益工具投资于资产负债表日的公允价值低于其成本超过20%(含20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个月),本公司会综合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。
    上段所述“成本”按照可供出售权益工具投资的初始取得成本扣除已收回本金和已摊销金额确定;“公允价值”根据证券交易所期末收盘价确定,除非该项可供出售权益工具投资存在限售期。对于存在限售期的可供出售权益工具投资,采用如下方法确定公允价值:
    如果可供出售权益工具投资的初始取得成本高于在证券交易所上市交易的同一股票的市价,应采用在证券交易所上市交易的同一股票的市价作为估值日该股票的价值;
    如果可供出售权益工具投资的初始取得成本低于在证券交易所上市交易的同一股票的市价,应按以下公式确定该股票的价值:
    FV=C+(P-C)×(Dl-Dr)/Dl
    其中:
    FV为估值日该可供出售权益工具的公允价值;
    C为该可供出售权益工具的初始取得成本(因权益业务导致市场价格除权时,应于除权日对其初始取得成本作相应调整);
    P为估值日在证券交易所上市交易的同一股票的市价;
    Dl为该可供出售权益工具限售期所含的交易所的交易天数;
    Dr为估值日剩余限售期,即估值日至限售期结束所含的交易所的交易天数(不含估值日当天)
    可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入所有者权益。(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11、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”等为标准。
                                                       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
    浙江方正电机股份有限公司                                                          2014 年半年度报告全文√ 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)                                      5.00%                                      5.00%
    1-2 年                                                 10.00%                                     10.00%
    2-3 年                                                 20.00%                                     20.00%
    3 年以上                                                50.00%                                     50.00%
    3-4 年                                                 50.00%                                     50.00%
    4-5 年                                                 50.00%                                     50.00%
    5 年以上                                                100.00%                                   100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     应收款项的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来单项计提坏账准备的理由
                                     现金流量现值存在显著差异
                                     单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账坏账准备的计提方法
                                     准备。12、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。
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文(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13、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。公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,在个别财务报表和合并财务报表中,将按持股比例享有在合并日被合并方所有者权益账面价值的份额作为初始投资成本。合并日之前所持被合并方的股权投资账面价值加上合并日新增投资成本,与长期股权投资初始投资成本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。公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和合并财务报表进行相关会计处理:1) 在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。2) 在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。 (3)除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2)后续计量及损益确认对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。(3)确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文(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,按照账面价值高于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。14、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,按照账面价值高于可收回金额的差额计提相应的减值准备。15、固定资产(1)固定资产确认条件固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。(2)融资租入固定资产的认定依据、计价方法固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。(3)各类固定资产的折旧方法
            类别                   折旧年限(年)            残值率                        年折旧率
    房屋及建筑物                27-30                                      4.00% 3.6-3.2
    机器设备                    10                                         4.00% 9.6
    电子设备                    5-10                                       4.00% 19.2-9.6
    运输设备                    4-5                                        4.00% 24-19.2(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,按照账面价值高于可收回金额的差额计提相应的减值准备。
    浙江方正电机股份有限公司                                                           2014 年半年度报告全文(5)其他说明16、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,按照账面价值高于可收回金额的差额计提相应的减值准备。17、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
    浙江方正电机股份有限公司                                                    2014 年半年度报告全文化率,计算确定一般借款应予资本化的利息金额。18、生物资产19、油气资产20、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,按照账面价值高于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。
    浙江方正电机股份有限公司                                                            2014 年半年度报告全文21、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。22、附回购条件的资产转让23、预计负债(1)预计负债的确认标准(2)预计负债的计量方法24、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25、回购本公司股份26、收入(1)销售商品收入确认时间的具体判断标准销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据
    收入确认时点:(1)内销:公司收到客户确认收货清单或经客户确认的发货单后开具增值税发票确认内销货物的销售收入。(2)外销:公司发货后按照提单签发日确认出口货物的销售收入。(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
    浙江方正电机股份有限公司                                                           2014 年半年度报告全文工进度。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
    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。27、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)会计政策
    1.公司取得的、用于购建或以其他方式形成长期资产的政府补助划分为与资产相关的政府补助,除与资产相关的政府补助之外的政府补助划分为与收益相关的政府补助。
    2.对期末有证据表明公司能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金的,按应收金额确认政府补助。除此之外,政府补助均在实际收到时确认。
    3.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。
    4.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。28、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
       根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产
    或递延所得税负债。       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
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文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。公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。29、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。(2)融资租赁会计处理
    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。(3)售后租回的会计处理30、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31、资产证券化业务32、套期会计33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无(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
    浙江方正电机股份有限公司                                                              2014 年半年度报告全文□ 是 √ 否34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否35、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%
    企业所得税                             应纳税所得额                         25%
                                       从价计征的,按房产原值一次减除 30%
    房产税                                 后余值的 1.2%计缴;从租计征的,按 1.2%、12%
                                       租金收入的 12%计缴
    教育费附加                             应缴流转税税额                       3%
    地方教育附加                           应缴流转税税额                       2%各分公司、分厂执行的所得税税率
    实际执行企业所得税税率:浙江方正电机股份有限公司为15%,丽水正德电子控制系统制造有限公司为12.5%,丽水方正东进机电有限公司为25%。
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文2、税收优惠及批文
    1. 增值税
    根据《国务院关于鼓励软件产业和集成电路产业发展的若干政策的通知》(国发〔2000〕18号)、原信息产业部《软件企业认定标准及管理办法(试行)》(信部联产〔2000〕968号)及《浙江省软件企业认定中软件收入界定暂行办法》(浙信信〔2000〕27号)有关规定,公司全资子公司丽水正德电子控制系统制造有限公司(以下简称“丽水正德”)于2010年12月8日收到浙江省经济和信息化委员会通知,丽水正德被认定为浙江省2010年度第四批软件企业,认定有效期两年(即认定通过两年后需进行复审)。根据相关规定,丽水正德认定为软件生产企业后,销售其自行开发生产的软件产品,按17%税率征收增值税后,对增值税实际税负超过3%的部分实行即征即退政策。自获利年度起,第一年至第二年免征企业所得税,第三年至第五年按照25%的法定税率减半征收企业所得税(以下简称“企业所得税两免三减半优惠政策”)。2014年1-6月,丽水正德收到增值税超税负退回898,063.05元。
    2. 企业所得税
    2012年12月,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%。
    如本报表附注三(二)1所述,丽水正德于2010年度开始享受企业所得税“两免三减半”优惠政策,2014年系第三个减半期,减半征收企业所得税。
    方正电机(越南)有限责任公司享受企业所得税优惠政策为:自第一年有营业收入起15年内每年营业所得税为10%,之后年度为25%。自有营业净利年起4年免营业所得税,之后9年减半课税。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
                                                       实质上                                  少数股
                                                                                                         冲减子
                                                       构成对                                  东权益
                                                                                                         公司少
                                                期末实 子公司                                  中用于
    子公司 子公司            业务性 注册资 经营范                   持股比 表决权 是否合 少数股              数股东
                注册地                          际投资 净投资                                  冲减少
    全称   类型              质      本     围                      例     比例   并报表 东权益             分担的
                                                 额    的其他                                  数股东
                                                                                                         本期亏
                                                       项目余                                  损益的
                                                                                                         损超过
                                                         额                                    金额
                                                                                                         少数股
                                                                                                         东在该
                                                                                                         子公司
    浙江方正电机股份有限公司                                                                          2014 年半年度报告全文
                                                                                                                 年初所
                                                                                                                 有者权
                                                                                                                 益中所
                                                                                                                 享有份
                                                                                                                 额后的
                                                                                                                  余额
    丽水方                                       电机、
    正东进 全资子 浙江丽               519395 汽车零      52,136,            100.00    100.00
                          制造业                                                            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,            100.00    100.00
                          制造业             制系统                                         是
    统制造 公司      水                00                 000.00                   %       %
                                             制造和有限公
                                             销售司
                                             微特电
                                             机、缝
                                             纫机、
                                             伺服控
                                             制系方正电
                                             统、汽
    机(越                             美元
         全资子 越南前                       车电机   5,386,2            100.00    100.00
    南)有                    制造业 600000                                                     是
         公司    江省                        的制造    21.38                   %       %
    限责任                             0
                                             与销公司
                                             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
                                                                实质上                                    少数股 从母公
                                                                构成对                                    东权益 司所有
                                                      期末实
    子公司 子公司             业务性 注册资 经营范                  子公司 持股比 表决权 是否合 少数股 中用于 者权益
                 注册地                               际投资
    全称     类型              质          本     围               净投资    例       比例     并报表 东权益 冲减少 冲减子
                                                        额
                                                                的其他                                    数股东 公司少
                                                                项目余                                    损益的 数股东
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文
                                                           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
                                                                                                            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                                   中用于
    子公司 子公司              业务性 注册资 经营范                    持股比 表决权 是否合 少数股              损超过
                  注册地                          际投资 净投资                                   冲减少
    全称    类型               质      本     围                        例    比例   并报表 东权益             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
    浙江方正电机股份有限公司                                                               2014 年半年度报告全文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是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用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是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用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
    浙江方正电机股份有限公司                                                                                    2014 年半年度报告全文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
       方正电机(越南)有限责任公司主要报表项目的折算汇率(原币越南盾):
             项目                        折算汇率                          项目                         折算汇率
    资产负债项目                            0.0002914             收入项目                                 0.0002953
    实收资本                                0.0003023             费用项目                                 0.0002953七、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:                             --                --                175,064.72            --              --               118,602.76
    人民币                            --                --                  59,567.04           --              --                42,041.28
    越南盾                     396,354,435.00 0.0002914                    115,497.68   264,187,310.00 0.0002898                  76,561.48
    银行存款:                        --                --             133,840,076.94           --              --        224,512,631.69
    人民币                            --                --             120,363,099.55           --              --        217,447,211.83
    美元                         1,209,619.22 6.1528                     7,442,545.15        1,153,945.39 6.0969            7,035,489.65
    欧元                                   126.22 8.3946                     1,059.57                126.22 8.4189                 1,062.63
                          20,704,779,241.0
    越南盾                                          0.0002914            6,033,372.67    99,612,077.29 0.0002898                  28,867.58
                                            0
    其他货币资金:                    --                --               9,920,274.27           --              --         13,130,185.43
    人民币                            --                --               9,920,274.27           --              --         13,130,185.43
    合计                              --                --             143,935,415.93           --              --        237,761,419.88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
    浙江方正电机股份有限公司                                                          2014 年半年度报告全文
       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的说明
       期末其他货币资金中包含银行承兑汇票保证金9,870,000.00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                                                     3,339,930.00                  5,754,589.86
    合计                                                             3,339,930.00                  5,754,589.86(2)期末已质押的应收票据情况
                                                                                                     单位: 元
       出票单位             出票日期              到期日                   金额               备注(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
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文
         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
                        2014 年 04 月 24 日          2014 年 10 月 24 日             1,000,000.00司东莞市祥兴针车有限公
                        2014 年 05 月 27 日          2014 年 11 月 27 日             1,000,000.00司东莞市祥兴针车有限公
                        2014 年 05 月 27 日          2014 年 11 月 27 日             1,000,000.00司东莞市祥兴针车有限公
                        2014 年 05 月 27 日          2014 年 11 月 27 日             1,000,000.00司东莞市祥兴针车有限公
                        2014 年 05 月 27 日          2014 年 11 月 27 日             1,000,000.00司
    合计                                --                          --                   5,000,000.00             --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                   单位: 元
                                                                                                          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
          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
    浙江方正电机股份有限公司                                                                                         2014 年半年度报告全文(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
                       152,796,36                      22,601,173.                     131,961,1                 19,230,629.6
    账龄分析法给合                          100.00%                               14.79%                   100.00%                            14.57%
                               2.18                                 39                    66.98                               0
                       152,796,36                      22,601,173.                     131,961,1                 19,230,629.6
    组合小计                                100.00%                               14.79%                   100.00%                            14.57%
                               2.18                                 39                    66.98                               0
                       152,796,36                      22,601,173.                     131,961,1                 19,230,629.6
    合计                                      --                                   --                        --                               --
                               2.18                                 39                    66.98                               0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 年以内小计         121,778,868.44        79.70%                    6,088,943.42         104,679,857.81         79.33%            5,233,992.89
    1至2年                 9,826,350.31            6.43%                      982,635.03        9,160,420.76          6.94%             916,042.08
    2至3年                 3,982,831.89            2.61%                      796,566.38        4,620,686.49          3.50%             924,137.30
    3 年以上              17,208,311.54        11.26%                   14,733,028.56          13,500,201.92         10.23%           12,156,457.33
    3至4年                 4,511,926.24            2.95%                 2,255,963.12           2,280,949.06          1.73%            1,140,474.53
    4至5年                  438,639.72             0.29%                      219,319.86            406,540.12        0.31%             203,270.06
    5 年以上              12,257,745.58            8.02%                12,257,745.58          10,812,712.74          8.19%           10,812,712.74
    合计                 152,796,362.18            --                   22,601,173.39         131,961,166.98          --              19,230,629.60组合中,采用余额百分比法计提坏账准备的应收账款
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 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
         单位名称            与本公司关系                   金额                     年限          占应收账款总额的比例上海延锋江森座椅有限
                         非关联方                           24,137,662.28 1 年以内                                   15.81%公司
    伸兴工业股份有限公司 非关联方                               19,379,346.71 1 年以内                                   12.68%
    兄弟工业株式会社         非关联方                           10,656,329.83 1 年以内                                    6.97%JANOME(THAILAND)
                         非关联方                            5,856,744.77 1 年以内                                    3.83%CO.,LTD.
    KUANGPO CO.,LTD.         非关联方                            5,505,151.73 1 年以内                                    3.60%
    浙江方正电机股份有限公司                                                                                    2014 年半年度报告全文
    合计                                   --                           65,535,235.32              --                                 42.89%(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          比例单项金额重大并单项计
                           78,000,000.0
    提坏账准备的其他应收                          95.41%
                                       0款按组合计提坏账准备的其他应收款
    账龄分析法组合             3,756,192.88        4.59%     506,496.42     13.48% 4,022,947.58         100.00%         514,280.96    12.78%
    组合小计                   3,756,192.88        4.59%     506,496.42     13.48% 4,022,947.58         100.00%         514,280.96    12.78%
                           81,756,192.8
    合计                                           --        506,496.42       --    4,022,947.58          --            514,280.96      --
                                       8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
                                                                                                                                 单位: 元
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文
    其他应收款内容         账面余额                   坏账金额               计提比例                      理由
                                                                                                   购买保本保收益型理财
    理财产品                      78,000,000.00
                                                                                                   产品无需计提坏账
    合计                          78,000,000.00                                      --                         --组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                  单位: 元
                                         期末数                                              期初数
           账龄               账面余额                                         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 年以内小计                  3,373,414.30 89.81%          168,670.72       3,615,368.08 89.87%                  180,768.40
    1至2年                          24,548.00     0.65%          2,454.80          66,710.60     1.66%                 6,671.06
    2至3年                          21,824.60     0.58%          4,364.92           6,253.00     0.15%                 1,250.60
    3 年以上                       336,405.98     8.96%        331,005.98         334,615.90     8.32%               325,590.90
    3至4年                             5,100.00   0.14%          2,550.00          18,050.00     0.45%                 9,025.00
    4至5年                             5,700.00   0.15%          2,850.00                 0.00   0.00%                     0.00
    5 年以上                       325,605.98     8.67%        325,605.98         316,565.90     7.87%               316,565.90
    合计                          3,756,192.88     --          506,496.42       4,022,947.58      --                 514,280.96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
    浙江方正电机股份有限公司                                                                              2014 年半年度报告全文(3)本报告期实际核销的其他应收款情况
                                                                                                                       单位: 元
       单位名称         其他应收款性质           核销时间             核销金额             核销原因      是否因关联交易产生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
                                                                                                                  例中国银行股份有限公司
                          非关联方                            48,000,000.00 1 年以内                                    58.71%丽水市分行中信银行股份有限公司
                          非关联方                            30,000,000.00 1 年以内                                    36.70%丽水分行丽水三果创新电子科技
                          关联方                                  1,500,000.00 1 年以内                                  1.83%有限公司丽水绿谷信息实业有限
                          非关联方                                 249,574.00 1 年以内                                   0.31%公司上海天祥质量技术服务
                          非关联方                                 240,916.80 1 年以内                                   0.29%有限公司金桥分公司
           合计                      --                       79,990,490.80                --                           97.84%(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
    浙江方正电机股份有限公司                                                                         2014 年半年度报告全文(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:(10)报告期末按应收金额确认的政府补助
                                                                                                                 单位: 元
                                                                                                        未能在预计时点收
               政府补助项目
    单位名称                     期末余额      期末账龄 预计收取时间     预计收取金额     预计收取依据 到预计金额的原因
                    名称
                                                                                                             (如有)8、预付款项(1)预付款项按账龄列示
                                                                                                                 单位: 元
                                        期末数                                                 期初数
       账龄
                                 金额                        比例                       金额                     比例
    1 年以内                                   30,636,513.80      85.56%                             14,995,099.95     79.75%
    1至2年                                       1,442,167.00      4.03%                               625,198.26          3.33%
    2至3年                                       2,102,286.64      5.87%                              1,933,518.08     10.28%
    3 年以上                                     1,625,556.96      4.54%                              1,249,106.34         6.64%
    合计                                       35,806,524.40      --                                 18,802,922.63     --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                 未结算原因丽水市长新电器制造有
                         非关联方                            5,529,415.69 1 年以内                  预付材料款限公司
    浙江方正电机股份有限公司                                                                                  2014 年半年度报告全文
    浙江天安工贸有限公司 非关联方                                    5,147,600.03 1 年以内                      预付材料款海盐县新联交通有限责
                           非关联方                              3,655,696.90 1 年以内                      预付材料款任公司电工厂余姚市凯中电器有限公
                           非关联方                              1,863,671.51 1 年以内                      预付材料款司丽水经济开发区管理委
                           非关联方                              1,733,500.00 2-3 年                        施工进度保证金员会
    合计                                  --                       17,929,884.13                --                          --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                              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                      70,592,980.15      274,189.61    70,318,790.54      61,972,795.55            274,189.61    61,698,605.94
    在产品                      31,245,562.75   1,205,964.11     30,039,598.64      23,234,757.19       1,205,964.11       22,028,793.08
    库存商品                    72,804,158.99      165,832.03    72,638,326.96      79,509,884.95            165,832.03    79,344,052.92
    发出商品                    17,638,341.20                    17,638,341.20      26,127,589.48                          26,127,589.48
    低值易耗品                   1,400,506.20                     1,400,506.20       1,455,625.60                            1,455,625.60
    合计                       193,681,549.29   1,645,985.75    192,035,563.54     192,300,652.77       1,645,985.75      190,654,667.02(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                            274,189.61                                                                                 274,189.61
    浙江方正电机股份有限公司                                                                             2014 年半年度报告全文
    在产品                            1,205,964.11                                                                     1,205,964.11
    库存商品                           165,832.03                                                                       165,832.03
    合   计                           1,645,985.75                                                                     1,645,985.75(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
                    项目                                      期末数                                   期初数
    待抵扣进项税                                                             2,085,423.35                              4,604,740.84
    预缴企业所得税                                                            204,844.00                                133,611.20
                    合计                                                 2,290,267.35                              4,738,352.04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(3)可供出售金融资产的减值情况
                                                                                                                        单位: 元
      可供出售金融资产分类                可供出售权益工具      可供出售债务工具           其他                  合计
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文(4)报告期内可供出售金融资产减值的变动情况
                                                                                                          单位: 元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                其他                       合计(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                          单位: 元
                                            公允价值相
    可供出售权益                                                                         未根据成本与期末公允价值的
                      成本    公允价值      对于成本的 持续下跌时间 已计提减值金额
    工具(分项)                                                                          差额计提减值的理由说明
                                             下跌幅度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
    浙江方正电机股份有限公司                                                                             2014 年半年度报告全文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
                                                                                        单位持股
                                                                    在被投资 在被投资
    被投资单                                                                                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 单位表决                          减值准备
    位                                                                                   决权比例              减值准备    红利
                                                                      比例    权比例
                                                                                        不一致的
                                                                                          说明上海华联
    缝制设备 成本法      80,000.00 80,000.00                80,000.00有限公司丽水三果
    创新电子             300,000.0
           权益法                          89,870.30 89,870.30       30.00%   30.00%
    科技有限                      0公司
                     380,000.0                          169,870.3
    合计           --                 80,000.00 89,870.30                  --       --         --
                              0                                0(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
    一、账面原值合计                     3,690,284.00             11,739,473.00                                         15,429,757.00
    1.房屋、建筑物                       3,690,284.00             11,739,473.00                                         15,429,757.00二、累计折旧和累计
                                     1,446,591.33              4,865,007.61                                          6,311,598.94摊销合计
    1.房屋、建筑物                       1,446,591.33              4,865,007.61                                          6,311,598.94三、投资性房地产账
                                     2,243,692.67              6,874,465.39                                          9,118,158.06面净值合计
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文
    1.房屋、建筑物                 2,243,692.67          6,874,465.39                                               9,118,158.06五、投资性房地产账
                               2,243,692.67          6,874,465.39                                               9,118,158.06面价值合计
    1.房屋、建筑物                 2,243,692.67          6,874,465.39                                               9,118,158.06
                                                                                                                  单位: 元
                                                                                            本期
    本期折旧和摊销额                                                                                                 121,867.62(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期末,已有账面价值7,817,946.65元的投资性房地产用于为本公司借款提供抵押担保。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:          375,882,375.44                            6,576,444.54    15,344,457.00          367,114,362.98
    其中:房屋及建筑物          218,250,906.05                                            11,739,473.00          206,511,433.05
      机器设备              136,118,518.15                            4,114,475.65                           140,232,993.80
      运输工具               13,292,092.30                            1,654,055.58     3,604,984.00           11,341,163.88
    其他设备                      8,220,858.94                             807,913.31                               9,028,772.25
             --            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:           96,393,781.15                          10,214,320.64      8,203,924.63           98,404,177.16
    其中:房屋及建筑物           22,524,525.59                            3,410,788.96     4,743,139.99           21,192,174.56
      机器设备               59,097,803.29                            5,720,657.34                            64,818,460.63
      运输工具                9,030,065.31                             674,873.63      3,460,784.64             6,244,154.30
    其他设备                      5,741,386.96                             408,000.71                               6,149,387.67
             --            期初账面余额                                  --                                 本期期末余额
    三、固定资产账面净值合计    279,488,594.29                               --                                  268,710,185.82
    浙江方正电机股份有限公司                                                                         2014 年半年度报告全文
    其中:房屋及建筑物              195,726,380.46                               --                           185,319,258.49
      机器设备                   77,020,714.86                               --                            75,414,533.17
      运输工具                       4,262,026.99                            --                             5,097,009.58
    其他设备                             2,479,471.98                            --                             2,879,384.58
    其他设备                                                                     --
    五、固定资产账面价值合计        279,488,594.29                               --                           268,710,185.82
    其中:房屋及建筑物              195,726,380.46                               --                           185,319,258.49
      机器设备                   77,020,714.86                               --                            75,414,533.17
      运输工具                       4,262,026.99                            --                             5,097,009.58
    其他设备                             2,479,471.98                            --                             2,879,384.58本期折旧额 10,214,320.64 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期末,已有账面价值185,877,958.02元的固定资产用于为本公司借款提供抵押担保。
    浙江方正电机股份有限公司                                                                                     2014 年半年度报告全文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
                                    760,646.12                           760,646.12       450,000.00                           450,000.00系统项目
    伺服控制特种缝纫机械项目            111,900.00                           111,900.00
    待安装设备                        4,111,424.73                          4,111,424.73    4,073,426.58                         4,073,426.58
    越南公司厂房                      1,612,785.14                          1,612,785.14    1,496,891.41                         1,496,891.41
    接待中心工程                      4,318,343.00                          4,318,343.00      287,282.80                           287,282.80
    合计                             10,915,098.99                      10,915,098.99       6,307,600.79                         6,307,600.79(2)重大在建工程项目变动情况
                                                                                                                                单位: 元
                                                                                                  其中:本
                                                                 工程投                利息资                本期利
    项目名                          本期增      转入固    其他减                工程进                期利息              资金来
           预算数     期初数                                     入占预                本化累                息资本              期末数
    称                           加        定资产      少                    度                  资本化                源
                                                                 算比例                计金额                 化率
                                                                                                   金额年产 10万台纯
    电动汽     16,240,0 450,000. 310,646.                                                  3,232,98                                  760,646.
                                                                 50.68% 99%
    车驱动       00.00         00          12                                                  4.68                                         12系统项目伺服控
    制特种     6,230,00             111,900.                                                                                         111,900.
                                                                 28.57% 42%
    缝制机         0.00                    00                                                                                               00械项目
    待安装                4,073,42 1,476,10 1,438,10                                                                                 4,111,42
    设备                     6.58      0.00        1.85                                                                                  4.73
    越南公                1,496,89 115,893.                                                                                          1,612,78
    司厂房                   1.41          73                                                                                            5.14
    接待中                287,282. 4,031,06                                                                                          4,318,34
    心工程                     80      0.20                                                                                              3.00
           22,470,0 6,307,60 6,045,60 1,438,10                                         3,232,98                                  10,915,0
    合计                                                               --          --                              --       --
             00.00       0.79      0.05        1.85                                        4.68                                    98.99
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文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
                  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
    浙江方正电机股份有限公司                                                                2014 年半年度报告全文一、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                   40,218,085.76           180,486.24                             40,398,572.00
    软件                                4,601,465.12           180,486.24                              4,781,951.36
    土地使用权                         35,616,620.64                                                  35,616,620.64
    二、累计摊销合计                    6,536,074.61           544,684.94                              7,080,759.55
    软件                                3,461,581.70           170,671.46                              3,632,253.16
    土地使用权                          3,074,492.91           374,013.48                              3,448,506.39
    三、无形资产账面净值合计           33,682,011.15           -364,198.70                            33,317,812.45软件土地使用权软件土地使用权
    无形资产账面价值合计               33,682,011.15           -364,198.70                            33,317,812.45
    软件                                1,139,883.42                                                   1,149,698.20
    土地使用权                         32,542,127.73                                                  32,168,114.25本期摊销额 544,684.94 元。(2)公司开发项目支出
                                                                                                      单位: 元
       项目              期初数             本期增加                     本期减少                 期末数
    浙江方正电机股份有限公司                                                               2014 年半年度报告全文
                                                         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              62,000.21                    15,499.98                         46,500.23
    厂房改良             1,082,509.42                   350,026.74                        732,482.68
    其它                 1,036,136.51                   125,946.73                        910,189.78
    合计                 2,180,646.14                   491,473.45                      1,689,172.69           --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                                                     3,692,141.27                           3,234,477.32
    可抵扣亏损                                                        555,271.82                              555,271.82
    递延收益                                                          666,900.00                              729,000.00
    未实现内部销售利润                                                301,306.13                              666,557.63
    小计                                                             5,215,619.22                           5,185,306.77递延所得税负债:未确认递延所得税资产明细
                                                                                                           单位: 元
    浙江方正电机股份有限公司                                                                           2014 年半年度报告全文
                       项目                                      期末数                                期初数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
    应收账款坏账准备                                                            22,601,173.39
    存货跌价准备                                                                 1,645,985.75
    递延收益                                                                     4,446,000.00
    未实现内部销售利润                                                           2,209,574.43
    可弥补亏损                                                                   2,446,631.23
    小计                                                                        33,349,364.80可抵扣差异项目(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                                   5,215,619.22                               5,185,306.77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                        19,744,910.56        3,362,759.25                                              23,107,669.81
    二、存货跌价准备                     1,645,985.75                                                                   1,645,985.75
    浙江方正电机股份有限公司                                                                  2014 年半年度报告全文
    合计                              21,390,896.31   3,362,759.25                                        24,753,655.56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                               期初数其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                           单位: 元
                  项目                                 期末数                               期初数
    质押借款                                                           1,240,000.00                          1,951,008.00
    抵押借款                                                         118,661,996.85                       83,600,000.00
    保证借款                                                          33,952,664.00                       25,000,000.00
    合计                                                             153,854,660.85                      110,551,008.00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
    银行承兑汇票                                                      32,900,000.00                       39,600,000.00
    合计                                                              32,900,000.00                       39,600,000.00
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文下一会计期间将到期的金额 32,900,000.00 元。应付票据的说明32、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    应付货款                                                           94,321,767.57                             96,640,020.59
    合计                                                               94,321,767.57                             96,640,020.59(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                                                             7,539,673.05                             5,597,128.15
    合计                                                                 7,539,673.05                             5,597,128.15(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
                                 3,788,768.53      29,193,972.89                    27,857,815.80             5,124,925.62贴和补贴
    浙江方正电机股份有限公司                                                                 2014 年半年度报告全文
    二、职工福利费                                    3,278,313.65                3,278,313.65
    三、社会保险费                                    2,955,188.62                2,955,188.62
    其中:医疗保险费                                    473,587.92                 473,587.92
             基本养
                                                  2,083,786.85                2,083,786.85老保险费
             失业保
                                                    284,152.75                 284,152.75险费
             工伤保
                                                     56,830.55                     56,830.55险费
             生育保
                                                     56,830.55                     56,830.55险费
    六、其他                      365,492.17            594,745.26                 602,920.68                357,316.75
    合计                         4,154,260.70        36,022,220.42              34,694,238.75               5,482,242.37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 357,316.75 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表日后的2014年7月发放。35、应交税费
                                                                                                          单位: 元
                      项目                                 期末数                              期初数
    增值税                                                               856,936.49                          406,973.56
    企业所得税                                                                  0.00                        1,037,296.54
    个人所得税                                                           302,666.95                          333,010.67
    城市维护建设税                                                        86,742.71                           32,453.47
    地方水利建设基金                                                      47,421.14                           68,860.46
    教育费附加                                                            27,884.74                           13,908.63
    地方教育附加                                                          34,074.31                            9,272.39
    印花税                                                                 9,423.47                            7,885.65
    合计                                                                1,365,149.81                        1,909,661.37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
    浙江方正电机股份有限公司                                                           2014 年半年度报告全文
    短期借款应付利息                                                    229,745.55                      184,323.34
    合计                                                                229,745.55                      184,323.34应付利息说明37、应付股利
                                                                                                     单位: 元
           单位名称                    期末数                  期初数              超过一年未支付原因
    通联创业投资股份有限公司                                           3,033,750.00
    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
    应付股权转让款                                                     205,253.80                       205,253.80
    工程款                                                                                             7,130,500.00
    其他                                                             2,528,521.34                      1,892,226.24
    合计                                                             2,733,775.14                      9,227,980.04(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
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文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
                                                                                                                    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
    浙江方正电机股份有限公司                                                                         2014 年半年度报告全文其他流动负债说明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(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
    浙江方正电机股份有限公司                                                                           2014 年半年度报告全文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                                                    14,341,000.00                           15,425,500.00
    合计                                                                    14,341,000.00                           15,425,500.00其他非流动负债说明涉及政府补助的负债项目
                                                                                                                    单位: 元
                                           本期新增补助 本期计入营业外                                     与资产相关/与收益
       负债项目          期初余额                                              其他变动     期末余额
                                              金额          收入金额                                              相关中央战略性新兴产
    业(工业领域)专项       10,528,000.00                           658,000.00                 9,870,000.00 与资产相关资金企业信息管理 ERP
                              37,500.00                           12,500.00                      25,000.00 与资产相关系统建设专项拨款中央投资重点产业
    振兴和技术改造专            3,240,000.00                         324,000.00                 2,916,000.00 与资产相关项资金浙江省中小企业专
    项特色企业补助资            1,620,000.00                          90,000.00                 1,530,000.00 与资产相关金
    合计                     15,425,500.00                          1,084,500.00               14,341,000.00           --
    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175,000.00元,余额25,000.00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3,564,000.00元,余额2,916,000.00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
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文年限进行摊销计入损益,本期摊销658,000.00元,累计摊销3,290,000.00元,余额9,870,000.00元。
    4) 根据浙江省财政厅浙财企[2013]197号文件,2013年公司收到年产10万台纯电动汽车驱动系统项目的浙江省中小企业专项特色企业补助资金180万元。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90,000.00元,累计摊销270,000.00元,余额1,530,000.00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       149,288,673.00                                                                            149,288,673.00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)                 372,012,939.49                                                      372,012,939.49
    其他资本公积                               245,754.00                                                       245,754.00
    合计                                 372,258,693.49                                                      372,258,693.49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
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文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
    调整后年初未分配利润                                                            73,997,111.59                --
    加:本期归属于母公司所有者的净利润                                               2,658,878.33                --
    减:提取法定盈余公积                                                            14,928,867.30
    期末未分配利润                                                                  61,727,122.62                --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2014年3月14日召开的2013年年度股东大会审议通过,公司以总股本149,288,673.00股为基数,向全体股东每10股派1.0元人民币现金(含税),共计分配利润14,928,867.30元。54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                  单位: 元
                 项目                              本期发生额                                   上期发生额
    主营业务收入                                                 238,051,070.08                               207,357,084.72
    其他业务收入                                                    20,471,676.49                                 20,152,532.63
    营业成本                                                     219,550,185.92                               186,950,639.46(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
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文
    专用设备制造业               238,051,070.08           208,526,757.12     207,357,084.72          171,117,371.12
    合计                         238,051,070.08           208,526,757.12     207,357,084.72          171,117,371.12(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
    家用缝纫机电机               111,866,673.84            92,387,383.48     119,013,290.61           96,192,370.50
    电脑高速自动平缝机            82,924,054.07            80,299,736.75      62,057,999.85           51,274,151.74
    汽车座椅摇窗马达              32,323,225.26            26,739,356.91      14,491,822.48           13,147,655.25
    其他                          10,937,116.91             9,100,279.98      11,793,971.78           10,503,193.63
    合计                         238,051,070.08           208,526,757.12     207,357,084.72          171,117,371.12(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                         152,666,499.17           136,400,829.72     125,996,061.12          104,860,920.85
    国外                          85,384,570.91            72,125,927.40      81,361,023.60           66,256,450.27
    合计                         238,051,070.08           208,526,757.12     207,357,084.72          171,117,371.12(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
    兄弟工业株式会社                               90,312,048.59                                            34.93%
    伸兴工业股份有限公司                           46,031,980.12                                            17.81%
    上海延锋江森座椅有限公司                       25,594,452.97                                                9.90%
    JANOME(THAILAND)CO.,LTD.                       14,610,453.89                                                5.65%
    东莞市祥兴针车有限公司                          6,412,821.66                                                2.48%
    合计                                          182,961,757.23                                            70.77%营业收入的说明55、合同项目收入
                                                                                                      单位: 元
    浙江方正电机股份有限公司                                                                  2014 年半年度报告全文
                                                                             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                           422,544.55                476,382.80
    教育费附加                               181,090.52                204,164.06
    地方教育费附加                           120,727.01                136,109.37
    合计                                     724,362.08                816,656.23                     --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                                                      1,083,844.54                                862,122.00
    出口包干费                                                      447,540.08                                491,808.35
    差旅费                                                          281,296.54                                276,040.35
    服务费                                                          290,660.19                                324,118.45
    物料消耗                                                        130,655.58                                 37,282.59
    运输装卸费                                                    2,799,024.57                               2,572,279.10
    广告宣传费                                                            0.00                                 21,794.87
    展销费                                                          109,023.00                                  9,520.22
    其他                                                            226,165.98                                 30,384.10
    合计                                                          5,368,210.48                               4,625,350.0358、管理费用
                                                                                                           单位: 元
                 项目                           本期发生额                                 上期发生额
    职工薪酬                                                     11,789,798.68                               9,491,571.87
    办公费                                                           73,520.15                                128,284.46
    浙江方正电机股份有限公司                                                2014 年半年度报告全文
    折旧费                                                4,024,232.27                    2,992,206.03
    测试认证费                                            1,257,235.93                     361,241.50
    开发费                                                3,386,673.47                    4,607,203.04
    税费                                                   210,450.46                       79,607.56
    招待费                                                 592,527.84                      510,124.82
    物料消耗                                               551,309.13                      612,414.51
    广告宣传                                                      0.00                     109,405.95
    差旅费                                                 878,754.54                      922,709.40
    咨询、评估费                                          1,544,282.74                     861,139.62
    其他                                                  3,178,263.19                    3,007,687.32
    合计                                                 27,487,048.40                   23,683,596.0859、财务费用
                                                                                         单位: 元
                  项目                  本期发生额                      上期发生额
    利息支出                                              3,652,494.40                    6,755,206.32
    利息收入                                               -492,453.21                     -240,711.99
    汇兑净损失                                              -29,012.51                    1,408,295.60
    手续费                                                 162,884.51                      527,818.44
    合计                                                  3,293,913.19                    8,450,608.3760、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
    权益法核算的长期股权投资收益                              -210,129.70
    可供出售金融资产等取得的投资收益                         2,706,383.56
    合计                                                     2,496,253.86
    浙江方正电机股份有限公司                                                                              2014 年半年度报告全文(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                                                                 3,362,120.30                          2,506,361.21
    合计                                                                         3,362,120.30                          2,506,361.2163、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                                     177,003.73                    50,916.66                     177,003.73
    其中:固定资产处置利得                                     177,003.73                    50,916.66                     177,003.73
    政府补助                                              2,360,063.05                     4,219,512.78                1,462,000.00
    合计                                                  2,537,066.78                     4,270,429.44                1,639,003.73营业外收入说明(2)计入当期损益的政府补助
                                                                                                                        单位: 元
        补助项目                 本期发生额            上期发生额           与资产相关/与收益相关 是否属于非经常性损益
       (2) 政府补助明细
    补助项目                          本期数          上年同期数           与资产相关/                     说明
                                                                         与收益相关
    退税                                   898,063.05     1,182,729.78       与收益相关       软件企业税负超过3%即征即退;
    浙江方正电机股份有限公司                                                             2014 年半年度报告全文
                                                                            应退房产税、土地使用税
    与资产相关的政府补助摊           1,084,500.00    994,500.00    与资产相关销转入
    2011年度企业先进奖励(亩                                       与收益相关   丽水市经济开发区管委会 丽经开
    产税收贡献奖)                                                              [2012]14号
    2011 年 度 纳 税 首 次 超 1000                                 与收益相关   丽水市经济开发区管委会 丽经开
    万元企业奖励                                                                [2012]14号
    2011年度功勋企业奖励                                           与收益相关   丽水市经济开发区管委会 丽经开
                                                                            [2012]14号
    2011年度产值首次超5亿元                                        与收益相关   丽水市经济开发区管委会 丽经开
    企业奖励                                                                    [2012]14号
    2011 年 软 件企 业 增值 税 奖                                  与收益相关   丽水市人民政府 丽政发[2010]63
    励                                                                          号
    2010、2011年软件企业办公                                       与收益相关   丽水市人民政府 丽政发[2010]63
    用房租赁补助                                                                号
    2011 年 地 方水 利 建设 基 金                                  与收益相关返还
    进出口补贴                                                     与收益相关   丽水市人民政府 丽政发[2010]235
                                                                            号
    企业出口本地产品奖励                                           与收益相关   销售额和进口奖励项目
    2013 年 度 安全 生 产先 进 单       2,000.00                   与收益相关位奖金
    2012年257号欠发达地区外           138,600.00                   与收益相关   浙江财政厅 浙江省对外贸易经济
    向型资金                                                                    合作厅 浙财企字[2006]206号
    2011 年 市 外向 型 经济 发 展                                  与收益相关资金(进口)
    2011 年 经 济开 发 区外 向 型                     92,700.00    与收益相关经济资金(出口)
    2010 年 度 开拓 国 际市 场 项                                  与收益相关   丽水市外经贸局文件目资金
    财政局培训经费补贴                                             与收益相关
    丽水市科技技术局奖励              200,000.00                   与收益相关   丽水市科学技术局 丽水市财政局
                                                                            丽水[2014]5号
    2012年经济专项奖励                                             与收益相关   浙江省财政厅 浙财企[2012]318号
    2012 年 度 外向 型 经济 发 展      36,900.00                   与收益相关专项资金
    节能产品惠民工程高效电                          1,340,000.00   与收益相关   财政部 国家发展改革委 财建
    机推广补助资金                                                              [2009]213号;财政部 国家发展改
                                                                            革委 财建[2010]232号;浙江省财
                                                                            政厅 浙财企[2013] 19号;浙江省
                                                                            财政厅 浙财企[2013] 308号
    重大科技专项补助经费                             600,000.00    与收益相关   浙江省财政厅 浙财教[2013] 35号
    浙江方正电机股份有限公司                                                                     2014 年半年度报告全文
    首批十佳文明单位奖励                                  5,000.00     与收益相关      丽水市经济开发区管委会 丽经
                                                                                   开[2013]54号
    2012 中 小 企业 国 际市 场 开                                      与收益相关拓资金
    市直属外贸政策资金                                                 与收益相关      浙江省财政厅 浙财企[2012]318号
    2012外经贸奖励资金                                    4,583.00     与收益相关      浙江省财政厅 浙财企[2012]318号
    小计                                2,360,063.05   4,219,512.7864、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
    其中:固定资产处置损失                                                                  578.13
    对外捐赠                                                  1,000,000.00                                       1,000,000.00
    地方水利建设基金                                           125,537.67                69,640.72
    其他                                                        16,123.29                  1,811.00                   16,123.29
    合计                                                      1,141,660.96               72,029.85               1,016,123.29营业外支出说明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
    递延所得税调整                                                                 -30,312.45                        -113,943.10
    合计                                                                           -30,312.45                        371,897.3666、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                      2014年1-6月
    归属于公司普通股股东的净利润                                A                                     2,658,878.33
    非经常性损益                                                B                                     2,826,201.67
    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                                   -167,323.34润
    期初股份总数                                                D                                149,288,673.00
    浙江方正电机股份有限公司                                                         2014 年半年度报告全文
    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                                          0
    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                       149,288,673.00
                                                 ×I/K-J
    基本每股收益                                     M=A/L                                      0.02
    扣除非经常损益基本每股收益                       N=C/L                                      0.00
       (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                                              695,103.58                     -115,893.32
                         小计                                       695,103.58                     -115,893.32
                         合计                                       695,103.58                     -115,893.32其他综合收益说明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
    收到与收益相关的政府补助                                                                           377,500.00
    银行利息                                                                                           492,453.21
    保证金收回                                                                                     2,010,000.00
    其他                                                                                               717,122.69
                                合计                                                           3,597,075.90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
    浙江方正电机股份有限公司              2014 年半年度报告全文
                             项目     金额
    支付的销售费用                                    906,430.71
    支付的管理费用                                   7,648,736.45
    支付的银行手续费                                  162,884.51
    其他                                             5,106,791.96
                             合计               13,824,843.63支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                    单位: 元
                             项目     金额
    购买理财产品                                   356,000,000.00
    收到与资产相关的政府补助                                 0.00
                             合计              356,000,000.00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
    赎回理财产品                                   434,000,000.00
                             合计              434,000,000.00支付的其他与投资活动有关的现金说明(5)收到的其他与筹资活动有关的现金
                                                    单位: 元
                             项目     金额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
    退回增发保证金                                           0.00支付的其他与筹资活动有关的现金说明
    浙江方正电机股份有限公司                                                      2014 年半年度报告全文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                                                         2,658,878.33               4,302,908.20
    加:资产减值准备                                               3,362,120.30               2,506,361.21
    固定资产折旧、油气资产折耗、生产性生物资产折旧                10,336,188.26               8,099,256.78
    无形资产摊销                                                    544,684.94                   645,200.99
    长期待摊费用摊销                                                491,473.45                   221,187.01处置固定资产、无形资产和其他长期资产的损失(收益
                                                                -177,003.73                  -50,338.53以“-”号填列)
    财务费用(收益以“-”号填列)                                 3,652,494.40               7,922,789.93
    投资损失(收益以“-”号填列)                                -2,496,253.86                        0.00
    递延所得税资产减少(增加以“-”号填列)                         -30,312.45                 -113,943.10
    存货的减少(增加以“-”号填列)                              -1,380,896.52                 -623,219.25
    经营性应收项目的减少(增加以“-”号填列)                   -22,357,863.92              -14,216,238.78
    经营性应付项目的增加(减少以“-”号填列)                   -12,786,442.91              17,910,134.27
    经营活动产生的现金流量净额                                   -18,182,933.71              26,604,098.73
    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                                               134,065,415.93              29,672,517.32
    减:现金的期初余额                                           224,681,419.88              38,073,152.98
    现金及现金等价物净增加额                                     -90,616,003.95               -8,400,635.66(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
    浙江方正电机股份有限公司                                                                      2014 年半年度报告全文
    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                                                                 134,065,415.93                       224,681,419.88
    其中:库存现金                                                              175,064.72                            118,602.76
    可随时用于支付的银行存款                                             133,840,076.94                       224,512,631.69
    可随时用于支付的其他货币资金                                              50,274.27                            50,185.43
    三、期末现金及现金等价物余额                                             134,065,415.93                       224,681,419.88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9,870,000.00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11,880,000.00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。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 本企业最 组织机构
            关联关系 企业类型    注册地               业务性质 注册资本 本企业的
    称                                        人                                           表决权比 终控制方         代码
                                                                              持股比例
                                                                                             例
    浙江方正电机股份有限公司                                                                              2014 年半年度报告全文本企业的母公司情况的说明
       本公司的实际控制人情况:
       公司董事长张敏持有公司3,666.43万股,占公司股本比例24.56%,系公司第一大股东。2、本企业的子公司情况
                                                                                                                     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     持股比例 表决权比例
                                                                                                                         码3、本企业的合营和联营企业情况
                                                                                            本企业在被
    被投资单                              法定代表                                本企业持股                            组织机构代
                 企业类型     注册地                 业务性质    注册资本                   投资单位表 关联关系
    位名称                                    人                                    比例                                   码
                                                                                             决权比例一、合营企业二、联营企业丽水三果
    创新电子     其他有限
                            浙江丽水   张敏         服务业      100 万元          30.00%          30.00% 联营企业    9167623-2
    科技有限     责任公司公司4、本企业的其他关联方情况
            其他关联方名称                               与本公司关系                                 组织机构代码本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                        单位: 元
                                                                           本期发生额                      上期发生额
                                              关联交易定价方                             占同类交                     占同类交
        关联方              关联交易内容
                                                 式及决策程序           金额             易金额的         金额        易金额的
                                                                                           比例                          比例出售商品、提供劳务情况表
                                                                                                                        单位: 元
                                                                           本期发生额                      上期发生额
                                              关联交易定价方
        关联方              关联交易内容                                                 占同类交                     占同类交
                                                 式及决策程序           金额                              金额
                                                                                         易金额的                     易金额的
    浙江方正电机股份有限公司                                                                        2014 年半年度报告全文
                                                                                    比例                              比例(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                                    单位: 元
                                                                                                           本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                           托管收益/承包收
                                                     受托/承包起始日 受托/承包终止日                        托管收益/承包
       名称             称                 型                                               益定价依据
                                                                                                                收益公司委托管理/出包情况表
                                                                                                                    单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                           托管费/出包费定 本报告期确认的
                                                     委托/出包起始日 委托/出包终止日
       名称             称                 型                                                 价依据        托管费/出包费关联托管/承包情况说明(3)关联租赁情况公司出租情况表
                                                                                                                    单位: 元
                                                                                         租赁收益定价依 本报告期确认的
    出租方名称       承租方名称        租赁资产种类      租赁起始日          租赁终止日
                                                                                               据             租赁收益公司承租情况表
                                                                                 &nb