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聚力文化(002247)公告正文

聚力文化:2019年半年度财务报告

公告日期 2019-08-29
股票简称:聚力文化 股票代码:002247
                  浙江聚力文化发展股份有限公司 2019 年半年度财务报告




浙江聚力文化发展股份有限公司

    2019 年半年度财务报告




        2019 年 08 月




              1
                                                            浙江聚力文化发展股份有限公司 2019 年半年度财务报告




                                 浙江聚力文化发展股份有限公司

                                    2019 年半年度财务报告

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:浙江聚力文化发展股份有限公司

                                             2019 年 06 月 30 日
                                                                                                       单位:元

                          项目                           2019 年 6 月 30 日           2018 年 12 月 31 日

流动资产:

    货币资金                                                        138,146,073.86               175,747,746.25

    结算备付金

    拆出资金

    交易性金融资产

    以公允价值计量且其变动计入当期损益的金融资产

    衍生金融资产

    应收票据                                                         26,578,343.81                63,971,386.63

    应收账款                                                       1,534,321,244.46            1,208,826,431.97

    应收款项融资

    预付款项                                                        205,297,860.00               160,598,580.87

    应收保费

    应收分保账款

    应收分保合同准备金

    其他应收款                                                       51,188,683.22               218,609,300.58

      其中:应收利息

               应收股利



                                                     2
                                 浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    买入返售金融资产

    存货                                111,042,605.12                113,547,731.62

    合同资产

    持有待售资产                                                        1,952,727.81

    一年内到期的非流动资产

    其他流动资产                        299,156,582.79                288,594,654.20

流动资产合计                          2,365,731,393.26              2,231,848,559.93

非流动资产:

    发放贷款和垫款

    债权投资

    可供出售金融资产

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资                         75,667,771.15                 79,332,250.89

    其他权益工具投资                       200,000.00

    其他非流动金融资产

    投资性房地产                          5,504,672.25                  5,602,822.72

    固定资产                            346,822,591.78                352,616,225.18

    在建工程                             17,151,576.36                 16,151,915.52

    生产性生物资产

    油气资产

    使用权资产

    无形资产                            125,825,691.83                136,059,115.02

    开发支出

    商誉                                275,496,432.28                275,496,432.28

    长期待摊费用                          5,287,609.04                  2,906,110.73

    递延所得税资产                       49,823,568.04                 28,217,518.48

    其他非流动资产

非流动资产合计                          901,779,912.73                896,382,390.82

资产总计                              3,267,511,305.99              3,128,230,950.75

流动负债:

    短期借款                            370,409,507.58                400,000,000.00

    向中央银行借款



                             3
                                                       浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    拆入资金

    交易性金融负债

    以公允价值计量且其变动计入当期损益的金融负债

    衍生金融负债

    应付票据                                                   44,187,216.39                 67,814,020.00

    应付账款                                                  497,156,354.40                295,997,275.87

    预收款项                                                   17,849,217.00                 49,801,490.15

    卖出回购金融资产款

    吸收存款及同业存放

    代理买卖证券款

    代理承销证券款

    应付职工薪酬                                               45,372,777.80                 47,402,582.35

    应交税费                                                   13,356,721.23                 17,308,095.67

    其他应付款                                                120,673,658.03                133,564,420.81

      其中:应付利息                                             279,333.31                    268,333.31

               应付股利                                                                          32,000.00

    应付手续费及佣金

    应付分保账款

    合同负债

    持有待售负债

    一年内到期的非流动负债                                                                     157,500.00

    其他流动负债                                                6,038,428.89                  3,781,527.57

流动负债合计                                                1,115,043,881.32              1,015,826,912.42

非流动负债:

    保险合同准备金

    长期借款                                                   83,600,000.00                 85,800,000.00

    应付债券

      其中:优先股

               永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益                                                    3,280,010.42                  3,540,341.67



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                                                            浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    递延所得税负债

    其他非流动负债

非流动负债合计                                                       86,880,010.42                89,340,341.67

负债合计                                                          1,201,923,891.74             1,105,167,254.09

所有者权益:

    股本                                                            850,870,049.00               850,870,049.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                                                      3,024,176,419.50             3,024,178,916.23

    减:库存股                                                                                       157,500.00

    其他综合收益                                                       -408,928.77                  -329,054.38

    专项储备

    盈余公积                                                         57,325,565.03                57,325,565.03

    一般风险准备

    未分配利润                                                   -1,863,843,810.39             -1,907,452,546.30

归属于母公司所有者权益合计                                        2,068,119,294.37             2,024,435,429.58

    少数股东权益                                                     -2,531,880.12                 -1,371,732.92

所有者权益合计                                                    2,065,587,414.25             2,023,063,696.66

负债和所有者权益总计                                              3,267,511,305.99             3,128,230,950.75


法定代表人:余海峰                    主管会计工作负责人:禹碧琼                      会计机构负责人:禹碧琼


2、母公司资产负债表
                                                                                                       单位:元

                        项目                             2019 年 6 月 30 日           2018 年 12 月 31 日

流动资产:

    货币资金                                                            493,260.84                  2,308,064.64

    交易性金融资产

    以公允价值计量且其变动计入当期损益的金融资产

    衍生金融资产

    应收票据

    应收账款

    应收款项融资

    预付款项                                                          1,163,846.05                   504,318.12


                                                     5
                                 浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    其他应收款                          337,934,701.90                331,740,343.18

      其中:应收利息                      1,951,622.75

               应收股利

    存货

    合同资产

    持有待售资产

    一年内到期的非流动资产

    其他流动资产                          3,743,524.38                  3,806,703.99

流动资产合计                            343,335,333.17                338,359,429.93

非流动资产:

    债权投资

    可供出售金融资产

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资                      1,695,660,160.08              1,695,660,160.08

    其他权益工具投资

    其他非流动金融资产

    投资性房地产

    固定资产                               467,568.71                    718,252.96

    在建工程

    生产性生物资产

    油气资产

    使用权资产

    无形资产

    开发支出

    商誉

    长期待摊费用                          2,756,913.12

    递延所得税资产                        1,442,670.93                   711,088.76

    其他非流动资产

非流动资产合计                        1,700,327,312.84              1,697,089,501.80

资产总计                              2,043,662,646.01              2,035,448,931.73

流动负债:

    短期借款                            150,000,000.00                150,000,000.00



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                                                       浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    交易性金融负债

    以公允价值计量且其变动计入当期损益的金融负债

    衍生金融负债

    应付票据

    应付账款                                                     155,595.45

    预收款项                                                                                     31,978.92

    合同负债

    应付职工薪酬                                                 968,723.26                    794,864.49

    应交税费                                                       63,339.93                   218,889.35

    其他应付款                                                 42,112,736.15                 29,335,141.84

      其中:应付利息                                             279,333.31                    268,333.31

               应付股利                                                                          32,000.00

    持有待售负债

    一年内到期的非流动负债                                                                     157,500.00

    其他流动负债                                                 298,571.88                    298,571.88

流动负债合计                                                  193,598,966.67                180,836,946.48

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益

    递延所得税负债

    其他非流动负债

非流动负债合计

负债合计                                                      193,598,966.67                180,836,946.48

所有者权益:

    股本                                                      850,870,049.00                850,870,049.00

    其他权益工具

      其中:优先股



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                                        浙江聚力文化发展股份有限公司 2019 年半年度财务报告


               永续债

    资本公积                                 3,026,168,306.56              3,026,170,803.29

    减:库存股                                                                  157,500.00

    其他综合收益

    专项储备

    盈余公积                                    57,325,565.03                 57,325,565.03

    未分配利润                               -2,084,300,241.25            -2,079,596,932.07

所有者权益合计                               1,850,063,679.34              1,854,611,985.25

负债和所有者权益总计                         2,043,662,646.01              2,035,448,931.73


3、合并利润表
                                                                                    单位:元

                            项目       2019 年半年度                2018 年半年度

一、营业总收入                               1,822,803,107.97              1,850,611,065.56

    其中:营业收入                           1,822,803,107.97              1,850,611,065.56

          利息收入

          已赚保费

          手续费及佣金收入

二、营业总成本                               1,789,598,288.97              1,530,223,634.45

    其中:营业成本                           1,630,377,967.98              1,408,281,009.05

          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

          税金及附加                             4,793,340.17                  8,396,166.33

          销售费用                              49,085,938.98                 44,268,901.01

          管理费用                              59,849,501.54                 45,223,719.95

          研发费用                              29,843,925.96                 20,785,304.23

          财务费用                              15,647,614.34                  3,268,533.88

               其中:利息费用                   15,930,782.32                 10,399,075.43

                        利息收入                   495,176.09                  7,278,625.16




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                                                        浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    加:其他收益                                                27,470,532.30                 21,067,306.64

         投资收益(损失以“-”号填列)                          6,334,472.73                  7,727,704.74

         其中:对联营企业和合营企业的投资收益                   -3,664,479.74                   -637,665.97

             以摊余成本计量的金融资产终止确认收益
(损失以“-”号填列)

         汇兑收益(损失以“-”号填列)

         净敞口套期收益(损失以“-”号填列)

         公允价值变动收益(损失以“-”号填列)

         信用减值损失(损失以“-”号填列)

         资产减值损失(损失以“-”号填列)                     -36,797,317.87                -18,020,628.30

         资产处置收益(损失以“-”号填列)                        -241,883.11                   -392,213.76

三、营业利润(亏损以“-”号填列)                              29,970,623.05                330,769,600.43

    加:营业外收入                                                770,258.06                    333,454.08

    减:营业外支出                                                 87,492.99                   2,059,155.80

四、利润总额(亏损总额以“-”号填列)                          30,653,388.12                329,043,898.71

    减:所得税费用                                             -10,795,200.59                 17,871,804.89

五、净利润(净亏损以“-”号填列)                              41,448,588.71                311,172,093.82

  (一)按经营持续性分类

    1.持续经营净利润(净亏损以“-”号填列)                    41,448,588.71                311,172,093.82

    2.终止经营净利润(净亏损以“-”号填列)

  (二)按所有权归属分类

    1.归属于母公司所有者的净利润                                43,608,735.91                311,730,376.42

    2.少数股东损益                                              -2,160,147.20                   -558,282.60

六、其他综合收益的税后净额                                         -79,874.39                   161,367.18

  归属母公司所有者的其他综合收益的税后净额                         -79,874.39                   161,367.18

    (一)不能重分类进损益的其他综合收益

           1.重新计量设定受益计划变动额

           2.权益法下不能转损益的其他综合收益

           3.其他权益工具投资公允价值变动

           4.企业自身信用风险公允价值变动

           5.其他

    (二)将重分类进损益的其他综合收益                             -79,874.39                   161,367.18

           1.权益法下可转损益的其他综合收益                                                       32,393.78

           2.其他债权投资公允价值变动




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                                                              浙江聚力文化发展股份有限公司 2019 年半年度财务报告


           3.可供出售金融资产公允价值变动损益

           4.金融资产重分类计入其他综合收益的金额

           5.持有至到期投资重分类为可供出售金融资
产损益

           6.其他债权投资信用减值准备

           7.现金流量套期储备

           8.外币财务报表折算差额                                         -79,874.39                  128,973.40

           9.其他

  归属于少数股东的其他综合收益的税后净额

七、综合收益总额                                                       41,368,714.32               311,333,461.00

    归属于母公司所有者的综合收益总额                                   43,528,861.52               311,891,743.60

    归属于少数股东的综合收益总额                                       -2,160,147.20                  -558,282.60

八、每股收益:

    (一)基本每股收益                                                           0.05                          0.37

    (二)稀释每股收益                                                           0.05                          0.37

法定代表人:余海峰                        主管会计工作负责人:禹碧琼                    会计机构负责人:禹碧琼


4、母公司利润表
                                                                                                          单位:元

                          项目                               2019 年半年度                2018 年半年度

一、营业收入                                                                     0.00               -2,720,690.72

    减:营业成本                                                                 0.00                 -119,435.90

         税金及附加                                                          8,749.14                     27,329.05

         销售费用                                                                                     148,580.99

         管理费用                                                       2,810,018.07                 3,025,570.39

         研发费用

         财务费用                                                        220,298.91                   701,698.44

           其中:利息费用                                               7,472,775.84                 3,374,203.76

                    利息收入                                            7,254,931.52                 2,999,863.09

    加:其他收益

         投资收益(损失以“-”号填列)

         其中:对联营企业和合营企业的投资收益

               以摊余成本计量的金融资产终止确认收益
(损失以“-”号填列)

         净敞口套期收益(损失以“-”号填列)


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         公允价值变动收益(损失以“-”号填列)

         信用减值损失(损失以“-”号填列)

         资产减值损失(损失以“-”号填列)                       -2,731,195.92                  3,084,485.30

         资产处置收益(损失以“-”号填列)                                                            42.12

二、营业利润(亏损以“-”号填列)                               -5,443,700.58                 -2,632,135.62

    加:营业外收入                                                                               158,734.92

    减:营业外支出                                                                                   500.00

三、利润总额(亏损总额以“-”号填列)                           -5,443,700.58                 -2,473,900.70

    减:所得税费用                                                 -740,391.40                 -2,815,793.75

四、净利润(净亏损以“-”号填列)                               -4,703,309.18                   341,893.05

    (一)持续经营净利润(净亏损以“-”号填列)                 -4,703,309.18                   341,893.05

    (二)终止经营净利润(净亏损以“-”号填列)

五、其他综合收益的税后净额

    (一)不能重分类进损益的其他综合收益

           1.重新计量设定受益计划变动额

           2.权益法下不能转损益的其他综合收益

           3.其他权益工具投资公允价值变动

           4.企业自身信用风险公允价值变动

           5.其他

    (二)将重分类进损益的其他综合收益

           1.权益法下可转损益的其他综合收益

           2.其他债权投资公允价值变动

           3.可供出售金融资产公允价值变动损益

           4.金融资产重分类计入其他综合收益的金额

           5.持有至到期投资重分类为可供出售金融资
产损益

           6.其他债权投资信用减值准备

           7.现金流量套期储备

           8.外币财务报表折算差额

           9.其他

六、综合收益总额                                                 -4,703,309.18                   341,893.05

七、每股收益:

    (一)基本每股收益

    (二)稀释每股收益




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5、合并现金流量表
                                                                                        单位:元

                           项目                 2019 年半年度              2018 年半年度

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                      1,519,815,374.43           1,385,156,045.25

    客户存款和同业存放款项净增加额

    向中央银行借款净增加额

    向其他金融机构拆入资金净增加额

    收到原保险合同保费取得的现金

    收到再保险业务现金净额

    保户储金及投资款净增加额

    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

    代理买卖证券收到的现金净额

    收到的税费返还                                      18,401,757.45                7,295,012.93

    收到其他与经营活动有关的现金                       229,709,022.42               16,681,126.57

经营活动现金流入小计                                  1,767,926,154.30           1,409,132,184.75

    购买商品、接受劳务支付的现金                      1,295,930,728.83           1,577,570,309.88

    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

    为交易目的而持有的金融资产净增加额

    拆出资金净增加额

    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金                      98,605,334.87               97,675,867.17

    支付的各项税费                                      34,318,924.22               93,288,554.04

    支付其他与经营活动有关的现金                       266,990,107.41               89,127,391.89

经营活动现金流出小计                                  1,695,845,095.33           1,857,662,122.98

经营活动产生的现金流量净额                              72,081,058.97             -448,529,938.23

二、投资活动产生的现金流量:

    收回投资收到的现金

    取得投资收益收到的现金                                                           3,554,578.03



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    处置固定资产、无形资产和其他长期资产收回的现金净额                 287,906.00                 349,975.91

    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                                   690,219,259.20              953,605,507.12

投资活动现金流入小计                                               690,507,165.20              957,510,061.06

    购建固定资产、无形资产和其他长期资产支付的现金                   8,996,493.58               27,927,286.78

    投资支付的现金                                                  28,000,000.00               55,000,000.00

    质押贷款净增加额

    取得子公司及其他营业单位支付的现金净额                                                     139,399,900.48

    支付其他与投资活动有关的现金                                   713,900,000.00            1,116,300,000.00

投资活动现金流出小计                                               750,896,493.58            1,338,627,187.26

投资活动产生的现金流量净额                                          -60,389,328.38            -381,117,126.20

三、筹资活动产生的现金流量:

    吸收投资收到的现金                                               1,000,000.00

    其中:子公司吸收少数股东投资收到的现金                           1,000,000.00

    取得借款收到的现金                                             492,920,000.00              378,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金

筹资活动现金流入小计                                               493,920,000.00              378,000,000.00

    偿还债务支付的现金                                             524,710,492.42

    分配股利、利润或偿付利息支付的现金                              15,598,193.13                6,039,413.60

    其中:子公司支付给少数股东的股利、利润

    支付其他与筹资活动有关的现金

筹资活动现金流出小计                                               540,308,685.55                6,039,413.60

筹资活动产生的现金流量净额                                          -46,388,685.55             371,960,586.40

四、汇率变动对现金及现金等价物的影响                                   978,931.69                 249,395.84

五、现金及现金等价物净增加额                                        -33,718,023.27            -457,437,082.19

    加:期初现金及现金等价物余额                                   155,686,093.78              576,459,875.04

六、期末现金及现金等价物余额                                       121,968,070.51              119,022,792.85


6、母公司现金流量表
                                                                                                    单位:元

                         项目                               2019 年半年度              2018 年半年度

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                                                                36,947,812.36




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    收到的税费返还                                                                                  41,530.15

    收到其他与经营活动有关的现金                                   183,967,599.60               23,398,653.85

经营活动现金流入小计                                               183,967,599.60               60,387,996.36

    购买商品、接受劳务支付的现金                                                               172,159,680.32

    支付给职工以及为职工支付的现金                                   2,374,524.19                8,110,589.99

    支付的各项税费                                                     325,104.84                2,882,617.86

    支付其他与经营活动有关的现金                                   176,576,066.20              166,751,539.16

经营活动现金流出小计                                               179,275,695.23              349,904,427.33

经营活动产生的现金流量净额                                           4,691,904.37             -289,516,430.97

二、投资活动产生的现金流量:

    收回投资收到的现金

    取得投资收益收到的现金

    处置固定资产、无形资产和其他长期资产收回的现金净额                                            113,043.01

    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                                                               283,911,542.75

投资活动现金流入小计                                                                           284,024,585.76

    购建固定资产、无形资产和其他长期资产支付的现金                   1,466,778.50                   43,099.00

    投资支付的现金

    取得子公司及其他营业单位支付的现金净额

    支付其他与投资活动有关的现金                                                               148,000,000.00

投资活动现金流出小计                                                 1,466,778.50              148,043,099.00

投资活动产生的现金流量净额                                           -1,466,778.50             135,981,486.76

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                                             210,000,000.00              150,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金

筹资活动现金流入小计                                               210,000,000.00              150,000,000.00

    偿还债务支付的现金                                             210,000,000.00

    分配股利、利润或偿付利息支付的现金                               5,039,929.67                2,865,666.66

    支付其他与筹资活动有关的现金                                                                         0.00

筹资活动现金流出小计                                               215,039,929.67                2,865,666.66

筹资活动产生的现金流量净额                                           -5,039,929.67             147,134,333.34

四、汇率变动对现金及现金等价物的影响



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五、现金及现金等价物净增加额                       -1,814,803.80              -6,400,610.87

    加:期初现金及现金等价物余额                   2,308,064.64               24,167,330.30

六、期末现金及现金等价物余额                         493,260.84               17,766,719.43




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    7、合并所有者权益变动表
    本期金额
                                                                                                                                                                                             单位:元

                                                                                                            2019 年半年度

                                                                                   归属于母公司所有者权益

                                             其他权益
            项目                                                                                       专
                                               工具                                                                         一般                                             少数股东权
                                                                                         其他综合收 项                                                 其                                   所有者权益合计
                                股本                          资本公积     减:库存股                        盈余公积       风险     未分配利润                  小计             益
                                             优 永
                                                      其                                    益         储                                              他
                                             先 续                                                                          准备
                                                      他                                               备
                                             股 债

一、上年期末余额            850,870,049.00                 3,024,178,916.23 157,500.00 -329,054.38          57,325,565.03          -1,907,452,546.30        2,024,435,429.58 -1,371,732.92 2,023,063,696.66

       加:会计政策变更

           前期差错更正

           同一控制下企业
合并

           其他

二、本年期初余额            850,870,049.00                 3,024,178,916.23 157,500.00 -329,054.38          57,325,565.03          -1,907,452,546.30        2,024,435,429.58 -1,371,732.92 2,023,063,696.66

三、本期增减变动金额(减
                                                                 -2,496.73 -157,500.00    -79,874.39                                  43,608,735.91           43,683,864.79 -1,160,147.20     42,523,717.59
少以“-”号填列)

(一)综合收益总额                                                                        -79,874.39                                  43,608,735.91           43,528,861.52 -2,160,147.20     41,368,714.32

(二)所有者投入和减少
                                                                 -2,496.73 -157,500.00                                                                           155,003.27 1,000,000.00       1,155,003.27
资本

1.所有者投入的普通股                                                                                                                                                        1,000,000.00      1,000,000.00

2.其他权益工具持有者投

                                                                                                  16
                                                       浙江聚力文化发展股份有限公司 2019 年半年度财务报告
入资本

3.股份支付计入所有者权
                          6,312.50                                        6,312.50                   6,312.50
益的金额

4.其他                   -8,809.23 -157,500.00                         148,690.77                 148,690.77

(三)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的
分配

4.其他

(四)所有者权益内部结


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.设定受益计划变动额结
转留存收益

5.其他综合收益结转留存
收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

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(六)其他

四、本期期末余额        850,870,049.00                  3,024,176,419.50                -408,928.77       57,325,565.03             -1,863,843,810.39        2,068,119,294.37 -2,531,880.12 2,065,587,414.25



   上期金额
                                                                                                                                                                                              单位:元

                                                                                                              2018 年半年度

                                                                                     归属于母公司所有者权益

                                                其他权                                                                        一

               项目                             益工具                                                   专                   般
                                                                                                                                                                              少数股东
                                                                                            其他综合 项                       风                      其                                 所有者权益合计
                                   股本                         资本公积      减:库存股                        盈余公积             未分配利润                 小计            权益
                                                优 永
                                                        其                                    收益       储                   险                      他
                                                先 续
                                                        他                                               备                   准
                                                股 债
                                                                                                                              备

   一、上年期末余额            851,196,049.00                3,029,090,923.73 5,487,720.00 -148,295.62        57,325,565.03        1,121,432,422.92        5,053,408,945.06              5,053,408,945.06

       加:会计政策变更

              前期差错更正

              同一控制下企业
   合并

              其他

   二、本年期初余额            851,196,049.00                3,029,090,923.73 5,487,720.00 -148,295.62        57,325,565.03        1,121,432,422.92        5,053,408,945.06              5,053,408,945.06

   三、本期增减变动金额(减
                                                                -3,151,573.66 -189,500.00 161,367.18                                252,146,652.99          249,345,946.51 -558,282.60    248,787,663.91
   少以“-”号填列)

   (一)综合收益总额                                                                       161,367.18                              311,730,376.42          311,891,743.60 -558,282.60    311,333,461.00

   (二)所有者投入和减少
                                                                -3,151,573.66 -189,500.00                                                                     -2,962,073.66                 -2,962,073.66
   资本


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1.所有者投入的普通股

2.其他权益工具持有者投
入资本

3.股份支付计入所有者权
                            209,256.30                                          209,256.30               209,256.30
益的金额

4.其他                   -3,360,829.96 -189,500.00                          -3,171,329.96             -3,171,329.96

(三)利润分配                                             -59,583,723.43   -59,583,723.43            -59,583,723.43

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的
                                                           -59,583,723.43   -59,583,723.43            -59,583,723.43
分配

4.其他

(四)所有者权益内部结


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.设定受益计划变动额结
转留存收益

5.其他综合收益结转留存
收益

6.其他

(五)专项储备


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                                                                                                                                 浙江聚力文化发展股份有限公司 2019 年半年度财务报告

     1.本期提取

     2.本期使用

     (六)其他

     四、本期期末余额         851,196,049.00            3,025,939,350.07 5,298,220.00   13,071.56    57,325,565.03    1,373,579,075.91      5,302,754,891.57 -558,282.60 5,302,196,608.97


     8、母公司所有者权益变动表

     本期金额

                                                                                                                                                                              单位:元

                                                                                                      2019 年半年度

            项目                                    其他权益工具                                           其他综合
                                   股本                                        资本公积       减:库存股              专项储备     盈余公积       未分配利润        其他    所有者权益合计
                                               优先股    永续债     其他                                     收益

一、上年期末余额              850,870,049.00                               3,026,170,803.29 157,500.00                            57,325,565.03 -2,079,596,932.07           1,854,611,985.25

     加:会计政策变更

         前期差错更正

         其他

二、本年期初余额              850,870,049.00                               3,026,170,803.29 157,500.00                            57,325,565.03 -2,079,596,932.07           1,854,611,985.25

三、本期增减变动金额(减少
                                                                                   -2,496.73 -157,500.00                                            -4,703,309.18               -4,548,305.91
以“-”号填列)

(一)综合收益总额                                                                                                                                  -4,703,309.18               -4,703,309.18

(二)所有者投入和减少资本                                                         -2,496.73 -157,500.00                                                                          155,003.27

1.所有者投入的普通股

2.其他权益工具持有者投入资


3.股份支付计入所有者权益的                                                        6,312.50                                                                                         6,312.50

                                                                                              20
                                                                                                               浙江聚力文化发展股份有限公司 2019 年半年度财务报告
金额

4.其他                                                              -8,809.23 -157,500.00                                                                    148,690.77

(三)利润分配

1.提取盈余公积

2.对所有者(或股东)的分配

3.其他

(四)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.设定受益计划变动额结转留
存收益

5.其他综合收益结转留存收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额              850,870,049.00                  3,026,168,306.56                                  57,325,565.03 -2,084,300,241.25          1,850,063,679.34



   上期金额
                                                                                                                                                          单位:元

                                                                                        2018 年半年度
             项目
                                 股本          其他权益工具   资本公积      减:库存股 其他综合     专项储备     盈余公积     未分配利润          其他   所有者权益合计

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                                                                                                             浙江聚力文化发展股份有限公司 2019 年半年度财务报告

                                              优先股 永续债   其他                                    收益

一、上年期末余额             851,196,049.00                          3,031,082,810.79 5,487,720.00           57,325,565.03 261,952,157.25           4,196,068,862.07

       加:会计政策变更

           前期差错更正

           其他

二、本年期初余额             851,196,049.00                          3,031,082,810.79 5,487,720.00           57,325,565.03 261,952,157.25           4,196,068,862.07

三、本期增减变动金额(减少
                                                                        -3,151,573.66   -189,500.00                        -59,241,815.98             -62,203,889.64
以“-”号填列)

(一)综合收益总额                                                                                                            341,907.45                 341,907.45

(二)所有者投入和减少资本                                              -3,151,573.66   -189,500.00                                                    -2,962,073.66

1.所有者投入的普通股

2.其他权益工具持有者投入
资本

3.股份支付计入所有者权益
                                                                          209,256.30                                                                     209,256.30
的金额

4.其他                                                                 -3,360,829.96   -189,500.00                                                    -3,171,329.96

(三)利润分配                                                                                                             -59,583,723.43             -59,583,723.43

1.提取盈余公积

2.对所有者(或股东)的分
                                                                                                                           -59,583,723.43             -59,583,723.43


3.其他

(四)所有者权益内部结转

1.资本公积转增资本(或股
本)


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                                                                             浙江聚力文化发展股份有限公司 2019 年半年度财务报告

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.设定受益计划变动额结转
留存收益

5.其他综合收益结转留存收


6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额            851,196,049.00   3,027,931,237.13 5,298,220.00   57,325,565.03 202,710,341.27           4,133,864,972.43




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                                                  浙江聚力文化发展股份有限公司 2019 年半年度财务报告


三、公司基本情况

    浙江聚力文化发展股份有限公司(以下简称公司或本公司)系经浙江省工商行政管理局批准,在浙江
万利实业有限公司基础上整体变更设立的股份有限公司,总部位于浙江省临安市。公司现持有统一社会信
用代码为91330000729092173R的营业执照,注册资本850,870,049.00元,股份总数850,870,049股(每股面
值1元)。其中,有限售条件的流通股份:A股313,315,698股;无限售条件的流通股份A股537,554,351股。
公司股票已于2008年首次公开发行股票并在深圳证券交易所挂牌交易。
    本公司主要经营活动为中高端装饰贴面材料的研发、设计、生产和销售以及移动游戏的研发和发行。
经营范围: 文化娱乐产业投资,实业投资,投资管理;经营性互联网文化服务(凭有效许可证经营),广播
电视节目制作(凭有效许可证经营),电影发行、电影摄制(凭有效许可证经营),设计、制作、代理、
发布国内各类广告;计算机软硬件开发,信息技术开发,技术咨询服务;印花装饰纸、胶膜浸渍装饰纸、
封边条、金属饰面板、装饰铝板、阳极氧化铝卷板、三聚氰胺板、装饰材料印花的生产、销售,装饰材料
的销售,从事进出口业务。(依法须经批准的项目,经相关部门批准后方可开展经营活动)
    本财务报表业经公司2019年8月27日五届二十九次董事会批准对外报出。
    本公司将浙江帝龙新材料有限公司(以下简称帝龙新材料公司)、廊坊帝龙新材料有限公司(以下简
称廊坊帝龙公司)、成都帝龙新材料有限公司(以下简称成都帝龙公司)、帝龙新材料(临沂)有限公司
(以下简称帝龙临沂公司)、海宁帝龙永孚新材料有限公司(以下简称海宁帝龙公司)、帝龙永孚(临沂)
软性材料有限公司(以下简称永孚临沂公司)、浙江帝龙股权投资基金管理有限公司(以下简称帝龙股权
投资公司)、苏州美生元公司、北京点我网络技术有限公司(以下简称北京点我网络公司)、天津点我信
息科技有限公司(以下简称天津点我公司)、北京艾付科技有限公司(以下简称北京艾付公司)、北京帝
龙文化有限公司(以下简称北京帝龙文化公司)、北京月宝盒信息科技有限公司(以下简称北京月宝盒公
司)、苏州齐思妙想信息科技有限公司(以下简称苏州齐思妙想公司)、苏州晶石互娱信息科技有限公司
(以下简称苏州晶石互娱公司)、天津槟果核信息科技有限公司(以下简称天津槟果核公司)、天津齐思
妙想信息科技有限公司(以下简称天津齐思妙想公司)、香港帝龙娱乐有限公司(以下简称香港帝龙娱乐
公司)、霍尔果斯墨龙影业有限公司(以下简称霍尔果斯墨龙公司)、苏州繁空影业有限公司(以下简称
苏州繁空公司)、苏州繁剧影业有限公司(以下简称苏州繁剧公司)、苏州繁富影业有限公司(以下简称
苏州繁富公司)、苏州繁星影业有限公司(以下简称苏州繁星公司)、苏州星龙传媒有限公司(以下简称
苏州星龙公司)、霍尔果斯晶石互娱信息科技有限公司(以下简称霍尔果斯晶石互娱公司)、深圳米趣玩
科技有限公司(以下简称深圳米趣玩公司)、霍尔果斯趣尚科技有限公司(以下简称霍尔果斯趣尚)、深
圳趣尚科技有限公司(以下简称深圳趣尚公司)、天津趣尚科技有限公司(以下简称天津趣尚公司)、海
南晶石互娱信息科技有限公司(以下简称海南晶石互娱公司)、陕西帝龙文化发展有限公司(以下简称陕
西帝龙文化公司)、新聚力传媒(苏州)有限公司(以下简称新聚力传媒公司)、苏州点我信息科技有限公
司(以下简称苏州点我)等34家子公司纳入本期合并财务报表范围。
    公司合并情况详见本财务报表附注在合并范围的变更和其他主体中的权益之说明。

四、财务报表的编制基础

1、编制基础

    本公司财务报表以持续经营为编制基础。


2、持续经营

    本公司不存在导致对报告期末起12个月内的持续经营能力产生重大疑虑的事项或情况。


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                                                    浙江聚力文化发展股份有限公司 2019 年半年度财务报告


五、重要会计政策及会计估计

具体会计政策和会计估计提示:
    本公司根据实际生产经营特点针对应收款项坏账准备计提、固定资产折旧、无形资产摊销、收入确认
等交易或事项制定了具体会计政策和会计估计。


1、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。

2、会计期间

会计年度自公历1月1日起至12月31日止。


3、营业周期

公司经营业务的营业周期较短,以12个月作为资产和负债的流动性划分标准。


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的会计处理方法
    公司在企业合并中取得的资产和负债,按照合并日被合并方在最终控制方合并财务报表中的账面价值
计量。公司按照被合并方所有者权益在最终控制方合并财务报表中的账面价值份额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. 非同一控制下企业合并的会计处理方法
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;
如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认
资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的
被购买方可辨认净资产公允价值份额的,其差额计入当期损益。


6、合并财务报表的编制方法

    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,由母公司按照《企业会计准则第33号——合并财务报表》编制。


7、合营安排分类及共同经营会计处理方法

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。




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                                                   浙江聚力文化发展股份有限公司 2019 年半年度财务报告


9、外币业务和外币报表折算

    1.外币业务折算
    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其他综合收益。
    2.外币财务报表折算
    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,采用交易发生日的
即期汇率折算。按照上述折算产生的外币财务报表折算差额,计入其他综合收益。


10、金融工具

    1. 金融资产和金融负债的分类
    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
易性金融资产和在初始确认时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
易性金融负债和在初始确认时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
价值变动收益;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收益。(2) 可供出售金融资产的公允
价值变动计入其他综合收益;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
直接计入其他综合收益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

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部分。
    3. 金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了
金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金
融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1)
放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转
移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产
的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产
部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之
间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账
面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分
的金额之和。
    4. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和
金融负债的公允价值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;
    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃
市场中类似资产或负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输
入值,如在正常报价间隔期间可观察的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数
据验证的利率、股票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测
等。
    5. 金融资产的减值测试和减值准备计提方法
    (1) 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。
    (2) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,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。测试结果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的差额确认减值损失。
    (3) 可供出售金融资产
    1) 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。
    2) 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,以及被投资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收
回投资成本。
    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。对于以公允价值计量的权益工具
投资,若其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


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(含12个月)的,则表明其发生减值;若其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)但未超过12个月的,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。对于以成本计量的权益工具投资,
公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,判断该权益
工具是否发生减值。
    以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收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,在期后公允价值回升且
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,期后公允价值回升直接计入其他综合收益。
以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与按照类似金融资产当时市
场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益,发生的减值损失
一经确认,不予转回。


11、应收账款

(1)单项金额重大并单独计提坏账准备的应收款项

单项金额重大的判断依据或金额标准                       占应收款项账面余额10%以上的款项

单项金额重大并单项计提坏账准备的计提方法               单独进行减值测试,根据其未来现金流量现值低于其账面价
                                                       值的差额计提坏账准备


(2)按信用风险特征组合计提坏账准备的应收款项

                         组合名称                                           坏账准备计提方法

账龄组合                                               账龄分析法

合并范围内关联往来组合                                 其他方法

组合中,采用账龄分析法计提坏账准备的:
√适用 □不适用

                  账龄                     应收账款计提比例                         其他应收款计提比例

1年以内(含1年)                                                    5.00%                                 5.00%

1-2年                                                            15.00%                                 15.00%

2-3年                                                            50.00%                                 50.00%

3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




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(3)单项金额不重大但单独计提坏账准备的应收款项

单项计提坏账准备的理由                        单项金额不重大但信用风险重大

坏账准备的计提方法                            单独进行减值测试,根据其未来现金流量现值低于其账


12、存货
公司是否需要遵守特殊行业的披露要求


     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
     发出存货采用月末一次加权平均法。
     3. 存货可变现净值的确定依据
     资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提
存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和
相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的
估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资
产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,
并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    4. 存货的盘存制度
     存货的盘存制度为永续盘存制。
     5. 低值易耗品和包装物的摊销方法
     (1) 低值易耗品
     按照一次转销法进行摊销。
     (2) 包装物
     按照一次转销法进行摊销。


13、持有待售资产
     1. 持有待售的非流动资产或处置组的分类
    公司将同时满足下列条件的非流动资产或处置组划分为持有待售类别:(1)根据类似交易中出售此
类资产或处置组的惯例,在当前状况下即可立即出售;(2)出售极可能发生,即公司已经就出售计划作
出决议且获得确定的购买承诺,预计出售将在一年内完成。
    公司专为转售而取得的非流动资产或处置组,在取得日满足“预计出售将在一年内完成”的条件,且短
期(通常为3个月)内很可能满足持有待售类别的其他划分条件的,在取得日将其划分为持有待售类别。
    因公司无法控制的下列原因之一,导致非关联方之间的交易未能在一年内完成,且公司仍然承诺出售
非流动资产或处置组的,继续将非流动资产或处置组划分为持有待售类别:(1)买方或其他方意外设定
导致出售延期的条件,公司针对这些条件已经及时采取行动,且预计能够自设定导致出售延期的条件起一
年内顺利化解延期因素;(2)因发生罕见情况,导致持有待售的非流动资产或处置组未能在一年内完成
出售,公司在最初一年内已经针对这些新情况采取必要措施且重新满足了持有待售类别的划分条件。
     2. 持有待售的非流动资产或处置组的计量
     (1) 初始计量和后续计量
     初始计量和在资产负债表日重新计量持有待售的非流动资产或处置组时,其账面价值高于公允价值减


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去出售费用后的净额的,将账面价值减记至公允价值减去出售费用后的净额,减记的金额确认为资产减值
损失,计入当期损益,同时计提持有待售资产减值准备。
    对于取得日划分为持有待售类别的非流动资产或处置组,在初始计量时比较假定其不划分为持有待售
类别情况下的初始计量金额和公允价值减去出售费用后的净额,以两者孰低计量。除企业合并中取得的非
流动资产或处置组外,由非流动资产或处置组以公允价值减去出售费用后的净额作为初始计量金额而产生
的差额,计入当期损益。
    对于持有待售的处置组确认的资产减值损失金额,先抵减处置组中商誉的账面价值,再根据处置组中
的各项非流动资产账面价值所占比重,按比例抵减其账面价值。
    持有待售的非流动资产或处置组中的非流动资产不计提折旧或摊销,持有待售的处置组中负债的利息
和其他费用继续予以确认。
    (2) 资产减值损失转回的会计处理
    后续资产负债表日持有待售的非流动资产公允价值减去出售费用后的净额增加的,以前减记的金额予
以恢复,并在划分为持有待售类别后确认的资产减值损失金额内转回,转回金额计入当期损益。划分为持
有待售类别前确认的资产减值损失不转回。
    后续资产负债表日持有待售的处置组公允价值减去出售费用后的净额增加的,以前减记的金额予以恢
复,并在划分为持有待售类别后非流动资产确认的资产减值损失金额内转回,转回金额计入当期损益。已
抵减的商誉账面价值,以及非流动资产在划分为持有待售类别前确认的资产减值损失不转回。
    持有待售的处置组确认的资产减值损失后续转回金额,根据处置组中除商誉外各项非流动资产账面价
值所占比重,按比例增加其账面价值。
    (3) 不再继续划分为持有待售类别以及终止确认的会计处理
    非流动资产或处置组因不再满足持有待售类别的划分条件而不再继续划分为持有待售类别或非流动
资产从持有待售的处置组中移除时,按照以下两者孰低计量:1) 划分为持有待售类别前的账面价值,按照
假定不划分为持有待售类别情况下本应确认的折旧、摊销或减值等进行调整后的金额;2) 可收回金额。
    终止确认持有待售的非流动资产或处置组时,将尚未确认的利得或损失计入当期损益。


14、长期股权投资

    1. 共同控制、重要影响的判断
    按照相关约定对某项安排存在共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致
同意后才能决策,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,认定为重大影响。
    2. 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在最终控制方合并财务报表中的账面价值的份
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,判断是否属于“一揽子交易”。
属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,在
合并日,根据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资
成本。合并日长期股权投资的初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进一步取
得股份新支付对价的账面价值之和的差额,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,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核

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算的初始投资成本。
    2) 在合并财务报表中,判断是否属于“一揽子交易”。属于“一揽子交易”的,把各项交易作为一项取得
控制权的交易进行会计处理。不属于“一揽子交易”的,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权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日所属当
期收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
    (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;以债务重组方式取得的,
按《企业会计准则第12号——债务重组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会
计准则第7号——非货币性资产交换》确定其初始投资成本。
    3. 后续计量及损益确认方法
    对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采
用权益法核算。
    4. 通过多次交易分步处置对子公司投资至丧失控制权的处理方法
    (1) 个别财务报表
    对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单
位仍具有重大影响或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、
共同控制或重大影响的,确认为金融资产,按照《企业会计准则第22号——金融工具确认和计量》的相关
规定进行核算。
    (2) 合并财务报表
    1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于“一揽子交易”的
    在丧失控制权之前,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算
的净资产份额之间的差额,调整资本公积(资本溢价),资本溢价不足冲减的,冲减留存收益。
    丧失对原子公司控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股
权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日或合并日开始
持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股
权投资相关的其他综合收益等,应当在丧失控制权时转为当期投资收益。
    2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于“一揽子交易”的
    将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理。但是,在丧失控制权之前每一次
处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在
丧失控制权时一并转入丧失控制权当期的损益。


15、投资性房地产
投资性房地产计量模式
成本法计量

折旧或摊销方法

    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。




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16、固定资产

(1)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。固定资产
在同时满足经济利益很可能流入、成本能够可靠计量时予以确认。


(2)折旧方法

       类别                折旧方法                折旧年限                  残值率                年折旧率

房屋及建筑物         年限平均法            30 年                     5                     3.17

通用设备             年限平均法            3-10 年                   5、10                 31.67-9.00

专用设备             年限平均法            8-10 年                   5                     11.875-9.50

运输工具             年限平均法            5年                       5                     19.00

    (3)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。


17、在建工程

    1. 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。


18、借款费用

    1. 借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相
关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。
    2. 借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为
使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 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。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3. 借款费用资本化率以及资本化金额
为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按
照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂
时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产
占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,
计算确定一般借款应予资本化的利息金额。




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19、无形资产

(1)计价方法、使用寿命、减值测试

    1. 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,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统
合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
  项 目                                                           摊销年限(年)
土地使用权                                                            50-70
软件                                                                  1-10
商标专利权                                                             10
版权及著作权                                                          2-10

(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同
时满足下列条件的,确认为无形资产:(1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;
(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无
形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有
足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)
归属于该无形资产开发阶段的支出能够可靠地计量。


20、长期资产减值
    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资
产等长期资产,在资产负债表日有迹象表明发生减值的,估计其可收回金额。对因企业合并所形成的商誉和
使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。商誉结合与其相关的资产组
或者资产组组合进行减值测试。
    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。

21、长期待摊费用

    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资
产等长期资产,在资产负债表日有迹象表明发生减值的,估计其可收回金额。对因企业合并所形成的商誉和
使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。商誉结合与其相关的资产组
或者资产组组合进行减值测试。
    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。


22、职工薪酬

(1)短期薪酬的会计处理方法

在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。


(2)离职后福利的会计处理方法
    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当


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期损益或相关资产成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出
估计,计量设定受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义
务予以折现,以确定设定受益计划义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字
或盈余确认为一项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资
产上限两项的孰低者计量设定受益计划净资产;
    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息
净额以及重新计量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净
负债或净资产的利息净额计入当期损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的
变动计入其他综合收益,并且在后续会计期间不允许转回至损益,但可以在权益范围内转移这些在其他综
合收益确认的金额。

(3)辞退福利的会计处理方法

    向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1)
公司不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退
福利的重组相关的成本或费用时。


(4)其他长期职工福利的会计处理方法
    向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;
除此之外的其他长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生
的职工薪酬成本确认为服务成本、其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职
工福利净负债或净资产所产生的变动等组成项目的总净额计入当期损益或相关资产成本。


23、预计负债

    1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时
义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确
认为预计负债。
    2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对
预计负债的账面价值进行复核。

24、股份支付

    1. 股份支付的种类
    包括以权益结算的股份支付和以现金结算的股份支付。
    2. 实施、修改、终止股份支付计划的相关会计处理
    (1) 以权益结算的股份支付
    授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入
相关成本或费用,相应调整资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务
的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,
按权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用,相应调整资本公积。
    换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量的,按照其他方服


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务在取得日的公允价值计量;如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠
计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加所有者权益。
    (2) 以现金结算的股份支付
    授予后立即可行权的换取职工服务的以现金结算的股份支付,在授予日按公司承担负债的公允价值计
入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的
以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按公司承
担负债的公允价值,将当期取得的服务计入相关成本或费用和相应的负债。
     (3) 修改、终止股份支付计划
     如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服
务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取
得服务的增加;如果公司按照有利于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后
的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认
取得服务的金额,而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减
少部分作为已授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可
行权条件时,不考虑修改后的可行权条件。
如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消
的除外),则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额。

25、收入
公司是否需要遵守特殊行业的披露要求



是否已执行新收入准则

√是 □否

收入确认和计量所采用的会计政策

     1. 收入确认原则
     (1) 销售商品
     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) 提供劳务
    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,并按已经提供劳务占应提供劳务总量的比例确定提供劳务交易的
完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到
补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成
本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
     (3) 让渡资产使用权
    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。
    2. 收入确认的具体方法
     公司主要销售装饰纸、浸渍纸等产品。内销产品收入确认需满足以下条件:公司已根据合同约定将产

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品交付给购货方,且产品销售收入金额已确定,已经收回货款或取得了收款凭证且相关的经济利益很可能
流入,产品相关的成本能够可靠地计量。外销产品收入确认需满足以下条件:公司已根据合同约定将产品
报关,取得提单,且产品销售收入金额已确定,已经收回货款或取得了收款凭证且相关的经济利益很可能
流入,产品相关的成本能够可靠地计量。
    手机单机游戏发行收入在公司取得电信运营商或服务商(以下简称运营商)提供的计费账单并经公司
核对后确认收入。
    游戏授权运营收入在公司的游戏运营或者代理权利以及所需技术交付受让方后,根据合同协议约定的
结算条件确认收入。
    广告推广收入在公司取得合作方提供的按协议约定计算计费账单并经公司核对后确认收入。
    移动端网络游戏,与游戏渠道商联合发行的游戏收入,在取得渠道商提供的结算单时确认收入;自主
发行的游戏收入和自有游戏的分成收入,按游戏充值收入或渠道商提供的结算分成收入在该游戏产品的玩
家生命周期内采用直线法摊销并确认收入。
同类业务采用不同经营模式导致收入确认会计政策存在差异的情况


26、政府补助
    1. 政府补助在同时满足下列条件时予以确认:(1) 公司能够满足政府补助所附的条件;(2) 公司能够收
到政府补助。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。
    2. 与资产相关的政府补助判断依据及会计处理方法
    政府文件规定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。政府文
件不明确的,以取得该补助必须具备的基本条件为基础进行判断,以购建或其他方式形成长期资产为基本
条件的作为与资产相关的政府补助。与资产相关的政府补助,冲减相关资产的账面价值或确认为递延收益。
与资产相关的政府补助确认为递延收益的,在相关资产使用寿命内按照合理、系统的方法分期计入损益。
按照名义金额计量的政府补助,直接计入当期损益。相关资产在使用寿命结束前被出售、转让、报废或发
生毁损的,将尚未分配的相关递延收益余额转入资产处置当期的损益。
    3. 与收益相关的政府补助判断依据及会计处理方法
    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。对于同时包含与资产相关部
分和与收益相关部分的政府补助,难以区分与资产相关或与收益相关的,整体归类为与收益相关的政府补
助。与收益相关的政府补助,用于补偿以后期间的相关成本费用或损失的,确认为递延收益,在确认相关
成本费用或损失的期间,计入当期损益或冲减相关成本;用于补偿已发生的相关成本费用或损失的,直接
计入当期损益或冲减相关成本。
    4. 与公司日常经营活动相关的政府补助,按照经济业务实质,计入其他收益或冲减相关成本费用。与
公司日常活动无关的政府补助,计入营业外收支。


27、递延所得税资产/递延所得税负债

    1. 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。
    2. 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。
    3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳
税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳


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                                                      浙江聚力文化发展股份有限公司 2019 年半年度财务报告


税所得额时,转回减记的金额。
    4. 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。

28、租赁

(1)经营租赁的会计处理方法

    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生
的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额
较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。


29、其他重要的会计政策和会计估计
     分部报告
     公司以内部组织结构、管理要求、内部报告制度等为依据确定经营分部。公司的经营分部是指同时满
足下列条件的组成部分:
     1. 该组成部分能够在日常活动中产生收入、发生费用;
     2. 管理层能够定期评价该组成部分的经营成果,以决定向其配置资源、评价其业绩;
     3. 能够通过分析取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。

30、重要会计政策和会计估计变更

(1)重要会计政策变更
√适用 □不适用

     会计政策变更的内容和原因              审批程序                                  备注

财政部 2017 年 3 月 31 日分别发布了《企                              根据新旧准则衔接规定,公司无需重述
业会计准则第 22 号—金融工具确认和                                   前期可比数。
计量(2017 年修订)》(财会〔2017〕7
号)、 企业会计准则第 23 号—金融资产
转移(2017 年修订)》(财会〔2017〕8
号)、 企业会计准则第 24 号—套期会计
(2017 年修订)》(财会〔2017〕9 号),
于 2017 年 5 月 2 日发布了《企业会计准
则第 37 号—金融工具列报(2017 年修
订)》(财会〔2017〕14 号)(上述准则
以下统称“新金融工具准则”),要求境内
上市公司自 2019 年 1 月 1 日起执行新金
融工具准则。

公司根据《财政部关于修订印 2019 年度                                 ①将资产负债表中原“应收票据及应收
一般企业财务报表格式的通知》(财会                                   账款”项目调整为“应收票据”及“应收账
〔2019〕6 号)规定的已执行新金融准                                   款”项目列报;②将资产负债表中原“应
则但未执行新收入准则和新租赁准则的                                   付票据及应付账款”项目调整为“应付票



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报表格式编制 2019 年中期财务报表,并                                           据”及“应付账款”项目列报;③将利润表
采用追溯调整法变更了相关财务报表列                                             “减:资产减值损失”项目调整为“加:资
报。                                                                           产减值损失(损失以“-”号填列)”项目;
                                                                               ④增加利润表项目“信用减值损失(损失
                                                                               以“-”号填列)”。

    根据《财政部关于修订印发2019年度一般企业财务报表格式的通知》(财会[2019]6号)要求,本
公司相应追溯调整了比较数据。该会计政策变更对公司利润和所有者权益无影响。对比较期间数据影
响如下:

合并资产负债表
                                                                                                单位:元
                             按原准则列示账面价值                                       按新准则列示 账面价值
            项目                                             列报方式变更影响
                               2018 年 12 月 31 日                                      2018 年 12 月 31 日
    应收账款                                                                                       63,971,386.63
    应收票据                                                                                    1,208,826,431.97
应收票据及应收账款                  1,272,797,818.60            -1,272,797,818.60
    应付票据                                                                                          67,814,020.00
    应付账款                                                                                         295,997,275.87
应付票据及应付账款                     363,811,295.87              -363,811,295.87

(2)重要会计估计变更
□适用 √不适用


(3)首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关项目情况
√适用 □不适用

合并资产负债表
                                                                                                            单位:元

                      项目                   2018 年 12 月 31 日       2019 年 01 月 01 日            调整数

流动资产:

       货币资金                                     175,747,746.25           175,747,746.25

       结算备付金

       拆出资金

       交易性金融资产

       以公允价值计量且其变动计入当期损
益的金融资产

       衍生金融资产

       应收票据                                      63,971,386.63            63,971,386.63

       应收账款                                   1,208,826,431.97         1,208,826,431.97

       应收款项融资

       预付款项                                     160,598,580.87           160,598,580.87


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                                        浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    应收保费

    应收分保账款

    应收分保合同准备金

    其他应收款                218,609,300.58         218,609,300.58

      其中:应收利息

               应收股利

    买入返售金融资产

    存货                      113,547,731.62         113,547,731.62

    合同资产

    持有待售资产                 1,952,727.81           1,952,727.81

    一年内到期的非流动资产

    其他流动资产              288,594,654.20         288,594,654.20

流动资产合计                 2,231,848,559.93       2,231,848,559.93

非流动资产:

    发放贷款和垫款

    债权投资

    可供出售金融资产

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资               79,332,250.89          79,332,250.89

    其他权益工具投资

    其他非流动金融资产

    投资性房地产                 5,602,822.72           5,602,822.72

    固定资产                  352,616,225.18         352,616,225.18

    在建工程                   16,151,915.52          16,151,915.52

    生产性生物资产

    油气资产

    使用权资产

    无形资产                  136,059,115.02         136,059,115.02

    开发支出

    商誉                      275,496,432.28         275,496,432.28

    长期待摊费用                 2,906,110.73           2,906,110.73

    递延所得税资产             28,217,518.48          28,217,518.48



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                                                  浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    其他非流动资产

非流动资产合计                          896,382,390.82         896,382,390.82

资产总计                               3,128,230,950.75       3,128,230,950.75

流动负债:

    短期借款                            400,000,000.00         400,000,000.00

    向中央银行借款

    拆入资金

    交易性金融负债

    以公允价值计量且其变动计入当期损
益的金融负债

    衍生金融负债

    应付票据                             67,814,020.00          67,814,020.00

    应付账款                            295,997,275.87         295,997,275.87

    预收款项                             49,801,490.15          49,801,490.15

    卖出回购金融资产款

    吸收存款及同业存放

    代理买卖证券款

    代理承销证券款

    应付职工薪酬                         47,402,582.35          47,402,582.35

    应交税费                             17,308,095.67          17,308,095.67

    其他应付款                          133,564,420.81         133,564,420.81

      其中:应付利息                        268,333.31             268,333.31

               应付股利                      32,000.00              32,000.00

    应付手续费及佣金

    应付分保账款

    合同负债

    持有待售负债

    一年内到期的非流动负债                  157,500.00             157,500.00

    其他流动负债                           3,781,527.57           3,781,527.57

流动负债合计                           1,015,826,912.42       1,015,826,912.42

非流动负债:

    保险合同准备金

    长期借款                             85,800,000.00          85,800,000.00

    应付债券




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                                                           浙江聚力文化发展股份有限公司 2019 年半年度财务报告


      其中:优先股

               永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益                                      3,540,341.67               3,540,341.67

    递延所得税负债

    其他非流动负债

非流动负债合计                                   89,340,341.67              89,340,341.67

负债合计                                      1,105,167,254.09           1,105,167,254.09

所有者权益:

    股本                                        850,870,049.00             850,870,049.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                                  3,024,178,916.23           3,024,178,916.23

    减:库存股                                      157,500.00                 157,500.00

    其他综合收益                                   -329,054.38                -329,054.38

    专项储备

    盈余公积                                     57,325,565.03              57,325,565.03

    一般风险准备

    未分配利润                                -1,907,452,546.30         -1,907,452,546.30

归属于母公司所有者权益合计                    2,024,435,429.58           2,024,435,429.58

    少数股东权益                                  -1,371,732.92             -1,371,732.92

所有者权益合计                                2,023,063,696.66           2,023,063,696.66

负债和所有者权益总计                          3,128,230,950.75           3,128,230,950.75

母公司资产负债表

                                                                                                       单位:元

                  项目               2018 年 12 月 31 日          2019 年 01 月 01 日         调整数

流动资产:

    货币资金                                  2,308,064.64                 2,308,064.64

    交易性金融资产

    以公允价值计量且其变动计入当期



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                                            浙江聚力文化发展股份有限公司 2019 年半年度财务报告


损益的金融资产

    衍生金融资产

    应收票据

    应收账款

    应收款项融资

    预付款项                      504,318.12               504,318.12

    其他应收款                331,740,343.18            331,740,343.18

      其中:应收利息

               应收股利

    存货

    合同资产

    持有待售资产

    一年内到期的非流动资产

    其他流动资产                 3,806,703.99             3,806,703.99

流动资产合计                  338,359,429.93            338,359,429.93

非流动资产:

    债权投资

    可供出售金融资产

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资             1,695,660,160.08         1,695,660,160.08

    其他权益工具投资

    其他非流动金融资产

    投资性房地产

    固定资产                      718,252.96               718,252.96

    在建工程

    生产性生物资产

    油气资产

    使用权资产

    无形资产

    开发支出

    商誉

    长期待摊费用



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                                                    浙江聚力文化发展股份有限公司 2019 年半年度财务报告


    递延所得税资产                        711,088.76               711,088.76

    其他非流动资产

非流动资产合计                       1,697,089,501.80         1,697,089,501.80

资产总计                             2,035,448,931.73         2,035,448,931.73

流动负债:

    短期借款                          150,000,000.00            150,000,000.00

    交易性金融负债

    以公允价值计量且其变动计入当期
损益的金融负债

    衍生金融负债

    应付票据

    应付账款

    预收款项                               31,978.92                 31,978.92

    合同负债

    应付职工薪酬                          794,864.49               794,864.49

    应交税费                              218,889.35               218,889.35

    其他应付款                         29,335,141.84             29,335,141.84

      其中:应付利息                      268,333.31               268,333.31

               应付股利                    32,000.00                 32,000.00

    持有待售负债

    一年内到期的非流动负债                157,500.00               157,500.00

    其他流动负债                          298,571.88               298,571.88

流动负债合计                          180,836,946.48            180,836,946.48

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益

    递延所得税负债




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    其他非流动负债

非流动负债合计

负债合计                                          180,836,946.48            180,836,946.48

所有者权益:

    股本                                          850,870,049.00            850,870,049.00

    其他权益工具

         其中:优先股

               永续债

    资本公积                                     3,026,170,803.29         3,026,170,803.29

    减:库存股                                         157,500.00               157,500.00

    其他综合收益

    专项储备

    盈余公积                                       57,325,565.03             57,325,565.03

    未分配利润                                  -2,079,596,932.07         -2,079,596,932.07

所有者权益合计                                   1,854,611,985.25         1,854,611,985.25

负债和所有者权益总计                             2,035,448,931.73         2,035,448,931.73


(4)首次执行新金融工具准则、新租赁准则追溯调整前期比较数据说明
□适用 √不适用


六、税项

1、主要税种及税率

     税种                                   计税依据                                           税率

增值税             销售货物或提供应税劳务                                      按 3%、6%、16%、17%的税率计缴。
                                                                               出口货物实行“免、抵、退”税政策,部
                                                                               分退税率为 15%、5%[注 1]

城市维护建设税     应缴流转税税额                                              5%、7%

企业所得税         应纳税所得额                                                15%、25%、12.5%、16.5%、免税[注 2]

土地使用税         土地面积                                                    3-9 元/平方米

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                                              1%、2%

房产税             从价计征的,按房产原值一次减除 30%后余值的 1.2%计缴;       1.2%、12%
                   从租计征的,按租金收入的 12%计缴




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存在不同企业所得税税率纳税主体的,披露情况说明

                       纳税主体名称                                        所得税税率

帝龙新材料公司                                        15%

成都帝龙公司                                          15%

深圳米趣玩公司                                        15%

深圳趣尚公司                                          15%

香港帝龙娱乐公司                                      16.5%

苏州齐思妙想公司                                      12.5%

霍尔果斯晶石互娱公司                                  免税

霍尔果斯趣尚公司                                      免税

霍尔果斯墨龙公司                                      免税

除上述以外的其他纳税主体                              25%


2、税收优惠

    1. 增值税
     (1) 子公司帝龙新材料公司及下属子公司海宁帝龙公司,出口货物实行“免、抵、退”税政策,主要出
口货物退税率为17%、15%,根据财政部、税务总局公布的《关于调整增值税税率的通知》财税〔2018〕
32 号文通知, 从2018 年5 月1 日起,本公司及子公司发生增值税应税销售行为,原适用17%的,税率调整为
16%,原主要出口货物退税率为17%的产品相应调整为16%。
   (2) 根据财政部、国家税务总局《关于促进残疾人就业增值税优惠政策的通知》(财税〔2016〕52 号),
自 2016 年 5 月 1 日起,实行由税务机关按纳税人安置残疾人的人数,限额即征即退增值税的办法。本
公司安置每位残疾人每月可退还的增值税具体限额,由县级以上税务机关按本公司所在区县适用的经省人
民政府批准的月最低工资标准的 4 倍确定。
    2. 企业所得税
    (1) 帝龙新材料公司于2018 年11 月 30日取得高新技术企业证书(证书编号:GR201833003319),有
效期3年。根据《中华人民共和国企业所得税法》第二十八条 、《国家税务总局关于实施高新技术企业所
得税优惠政策有关问题的公告》(国家税务总局公告2017年第24号)规定,帝龙新材料公司享受高新技术
企业所得税优惠政策,自高新技术企业证书注明的发证时间所在年度起申报享受税收优惠。故帝龙新材料
公司本期按15%的税率计缴企业所得税。
    (2) 根据《财政部、海关总署、国家税务总局关于深入实施西部大开发战略有关企业所得税问题的通
知》(财税〔2011〕58 号),成都帝龙公司 2011 年 1 月 1 日起至 2020 年 12 月 31日止按 15%的优惠
税率计缴企业所得税。
    (3) 深圳米趣玩公司于2018 年11 月 9 日取得高新技术企业证书(证书编号:GR201844203153),有
效期3年。根据《中华人民共和国企业所得税法》第二十八条 、《国家税务总局关于实施高新技术企业所
得税优惠政策有关问题的公告》(国家税务总局公告2017年第24号)规定,深圳米趣玩公司享受高新技术
企业所得税优惠政策,自高新技术企业证书注明的发证时间所在年度起申报享受税收优惠。故深圳米趣玩
公司本期按15%的税率计缴企业所得税。
    (4) 根据财政部国家税务总局颁布的《关于广东横琴新区、福建平潭综合实验区、深圳前海深港现代
化服务业合作区企业所得税优惠政策及优惠目录的通知》(财税〔2014〕26号),对设在横琴新区、平潭
综合实验区和前海深港现代服务业合作区的鼓励类产业企业减按15%的税率征收企业所得税。深圳趣尚公
司在深圳前海注册,按15%的税率计缴企业所得税。

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    (5) 苏州齐思妙想公司于2017年7月28日被认定为软件企业(证书编号:苏RQ-2017-E0065)。根据《进
一步鼓励软件产业和集成电路产业发展的若干政策》和《软件企业评估规范》的有关规定,苏州齐思妙想
公司享受新办软件生产企业所得税优惠政策,自获利年度起,第一年和第二年免缴企业所得税,第三年至
第五年减半缴纳企业所得税。苏州齐思妙想公司2017年为开始获利年度,本年度为减半征收企业所得税,
税率12.5%。
    (6) 根据《财政部国家税务总局关于新疆喀什霍尔果斯两个特殊经济开发区企业所得税优惠政策的通
知》(财税〔2011〕112号)第一条规定:2010年1月1日至2020年12月31日,对在新疆喀什、霍尔果斯两
个特殊经济开发区内新办的属于《新疆困难地区重点鼓励发展产业企业所得税优惠目录》范围内的企业,
自取得第一笔生产经营收入所属纳税年度起,五年内免征企业所得税。霍尔果斯墨龙公司2018年为取得第
一笔生产经营收入的年度,故免缴企业所得税。霍尔果斯晶石互娱公司和霍尔果斯趣尚公司2017年为取得
第一笔生产经营收入的年度,本年度免缴企业所得税。


3、其他

    [注1]:根据财政部、税务总局公布的《关于调整增值税税率的通知》财税〔2018〕32号文通知, 从2018
年5 月1 日起,本公司及子公司发生增值税应税销售行为,原适用17%的,税率调整为16%;信息传输、软
件和信息技术服务业、影视业收入适用6%税率。
                   纳税主体名称                                           所得税税率
                 帝龙新材料公司                                              15%
                  成都帝龙公司                                               15%
                 深圳米趣玩公司                                              15%
                  深圳趣尚公司                                               15%
                香港帝龙娱乐公司                                            16.5%
                苏州齐思妙想公司                                            12.5%
               霍尔果斯晶石互娱公司                                         免税
                 霍尔果斯趣尚公司                                           免税
                霍尔果斯墨龙公司                                            免税
           除上述以外的其他纳税主体                                          25%


七、合并财务报表项目注释

1、货币资金
                                                                                                   单位: 元

                 项目                         期末余额                                 期初余额

库存现金                                                      55,316.40                                14,602.13

银行存款                                                 121,912,754.11                           155,671,491.65

其他货币资金                                              16,178,003.35                            20,061,652.47

合计                                                     138,146,073.86                           175,747,746.25

 其中:存放在境外的款项总额                                 584,037.77                              3,656,174.83

其他说明

       其他货币资金均系银行承兑汇票保证金。



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2、应收票据

(1)应收票据分类列示
                                                                                                                   单位: 元

                 项目                                     期末余额                                      期初余额

银行承兑票据                                                          26,578,343.81                                63,971,386.63

合计                                                                  26,578,343.81                                63,971,386.63

                                                                                                                   单位: 元

                                  期末余额                                                    期初余额

                账面余额              坏账准备                              账面余额              坏账准备
类别
                                     金      计提     账面价值                                   金       计提      账面价值
             金额          比例                                          金额          比例
                                     额      比例                                                额       比例

 其
中:

按组
合计
提坏
账准     26,578,343.81   100.00%     0.00    0.00%   26,578,343.81   63,971,386.63    100.00%    0.00     0.00%    63,971,386.63
备的
应收
票据

 其
中:

合计     26,578,343.81   100.00%     0.00    0.00%   26,578,343.81   63,971,386.63    100.00%    0.00     0.00%    63,971,386.63


(2)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                   单位: 元

                 项目                                期末终止确认金额                           期末未终止确认金额

银行承兑票据                                                          83,517,783.50

合计                                                                  83,517,783.50

       银行承兑汇票的承兑人是商业银行,由于商业银行具有较高的信用,银行承兑汇票到期不获支付的可
能性较低,故本公司将已背书或贴现的银行承兑汇票予以终止确认。但如果该等票据到期不获支付,依据
《票据法》之规定,公司仍将对持票人承担连带责任。
    期末公司不存在因出票人未履约而将其转应收账款的票据情况。




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3、应收账款

(1)应收账款分类披露
                                                                                                                           单位: 元

                                            期末余额                                                 期初余额

                          账面余额              坏账准备                          账面余额              坏账准备
         类别
                                                       计提比 账面价值                                                      账面价值
                        金额       比例      金额                             金额       比例         金额      计提比例
                                                          例

按单项计提坏账准       81,311,7             61,872,1             19,439,59 85,846,55                62,619,63              23,226,926.
                                    4.64%               76.09%                              6.20%                 72.94%
备的应收账款             38.63                 42.55                  6.08        6.47                   0.37                      10

其中:

单项金额不重大但
                       81,311,7             61,872,1             19,439,59 85,846,55                62,619,63              23,226,926.
单独计提坏账准备                    4.64%               76.09%                              6.20%                 72.94%
                         38.63                 42.55                  6.08        6.47                   0.37                      10
的应收账款

按组合计提坏账准       1,669,84             154,964,             1,514,881 1,297,848                112,248,8              1,185,599,5
                                  95.36%                 9.28%                           93.80%                    8.65%
备的应收账款           6,365.44               717.06                ,648.38   ,391.37                  85.50                    05.87

其中:

按信用风险特征组
                       1,669,84             154,964,             1,514,881 1,297,848                112,248,8              1,185,599,5
合计提坏账准备的                  95.36%                 9.28%                           93.80%                    8.65%
                       6,365.44               717.06                ,648.38   ,391.37                  85.50                    05.87
应收账款

                       1,751,15             216,836,             1,534,321 1,383,694                174,868,5              1,208,826,4
合计                              100.00%               12.38%                           100.00%                  12.30%
                       8,104.07               859.61                ,244.46   ,947.84                  15.87                    31.97


按单项计提坏账准备:-747,487.82
                                                                                                                           单位: 元

                         期末余额
名称
                         账面余额                    坏账准备                    计提比例                    计提理由

 单项金额虽不重大但                                                                                          单项金额不重大但信用
                                     81,311,738.63               61,872,142.55                      76.09%
单项计提坏账准备                                                                                             风险重大


按组合计提坏账准备:42,761,995.58
                                                                                                                             单位: 元

                                                                              期末余额
                名称
                                            账面余额                          坏账准备                           计提比例

1 年以内(5%)                                 1,137,353,031.18                      56,867,651.51                              5.00%

1-2 年(15%)                                    483,017,349.46                      72,452,602.44                             15.00%

2-3 年(50%)                                       47,663,043.42                    23,831,521.73                             50.00%

3 年以上(100%)                                     1,812,941.38                     1,812,941.38                           100.00%



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合计                                      1,669,846,365.44                  154,964,717.06 --


按账龄披露

                                                                                                             单位: 元

                           账龄                                                          期末余额

1 年以内(含 1 年)                                                                                    1,137,353,031.18

1 年之内                                                                                               1,137,353,031.18

1至2年                                                                                                   483,017,349.46

2至3年                                                                                                    47,663,043.42

3 年以上                                                                                                   1,812,941.38

  3至4年                                                                                                   1,812,941.38

合计                                                                                                   1,669,846,365.44


(2)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:

                                                                                                             单位: 元

                                                                  本期变动金额
       类别              期初余额                                                                        期末余额
                                              计提                收回或转回               核销

 账龄分析法组合       112,248,885.50        42,715,831.56                                                154,964,717.06

 单项金额虽不重
大但单项计提坏           62,619,630.37         -747,487.82                                                61,872,142.55
账准备

合计                  174,868,515.87        41,968,343.74                                                216,836,859.61


(3)按欠款方归集的期末余额前五名的应收账款情况


         客户                       账面余额                      占应收账款余额的比例(%)            坏账准备
       第一名                     167,160,937.25                                 9.54                  8,358,046.86
       第二名                     142,873,554.78                                 8.15                  8,128,529.38
       第三名                      70,700,869.40                                 4.04                  3,535,043.47
       第四名                      69,838,115.20                                 3.99                  7,920,692.90
       第五名                      56,712,161.08                                 3.24                  5,317,650.32
       合计                       507,285,637.71                                 28.95              33,259,962.93

4、预付款项

(1)预付款项按账龄列示
                                                                                                             单位: 元



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                                        期末余额                                             期初余额
           账龄
                              金额                       比例                      金额                        比例

1 年以内                      157,831,431.82                    76.88%             147,187,354.55                       95.54%

1至2年                         40,780,925.66                    19.86%              12,941,965.75                        4.34%

2至3年                          6,441,419.61                    3.14%                 469,260.57                         0.12%

3 年以上                          244,082.91                    0.12%                        0.00

合计                          205,297,860.00              --                       160,598,580.87                --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:
              单位名称                         期末数                                      未结算原因
                  第一名                                10,000,000.00               预付网游推广费,尚未消耗
                  第二名                                 9,433,962.30             预付网游推广费,游戏尚未上线
                  小 计                                 19,433,962.30


(2)按预付对象归集的期末余额前五名的预付款情况
                                                                                                                       单位:元

           单位名称                            账面余额                              占预付款项余额的比例(%)
           第一名                                   24,583,962.30                                                        11.48
            第二名                                  17,738,174.06                                                         8.28
            第三名                                  15,150,000.00                                                         7.07
            第四名                                  11,564,000.00                                                         5.40
            第五名                                  10,000,000.00                                                         4.67
             小 计                                  79,036,136.36                                                        36.90

5、其他应收款
                                                                                                                      单位: 元

                     项目                            期末余额                                       期初余额

其他应收款                                                        51,188,683.22                                218,609,300.58

合计                                                              51,188,683.22                                218,609,300.58


(1)其他应收款

1)其他应收款按款项性质分类情况
                                                                                                                单位: 元

                   款项性质                        期末账面余额                               期初账面余额

押金保证金                                                        16,380,820.52                                 5,381,764.86

资金往来                                                           2,631,152.38                            176,023,856.56

应收暂付款                                                        33,402,267.86                                48,425,975.40

预付款转入                                                         2,173,236.56



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其他                                                                         3,675,805.12                            1,021,276.99

合计                                                                        58,263,282.44                          230,852,873.81



按账龄披露

                                                                                                                      单位: 元

                               账龄                                                            期末余额

1 年以内(含 1 年)                                                                                                 22,808,464.59

1 年之内                                                                                                            22,808,464.59

1至2年                                                                                                              34,723,522.70

2至3年                                                                                                                  11,295.15

3 年以上                                                                                                               720,000.00

  3至4年                                                                                                               720,000.00

合计                                                                                                                58,263,282.44


2)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:
                                                                                                                        单位: 元

                                                                         本期变动金额
             类别                     期初余额                                                                  期末余额
                                                                 计提                 收回或转回

按信用风险特征组合计提坏
                                      12,243,573.23               -5,168,974.01                                    7,074,599.22
账准备的其他应收款

合计                                  12,243,573.23               -5,168,974.01                                    7,074,599.22


3)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                        单位: 元

                                                                                            占其他应收款期末
       单位名称          款项的性质                   期末余额               账龄                              坏账准备期末余额
                                                                                            余额合计数的比例

第一名                押金保证金                        9,000,000.00 1 年以内                         15.45%           450,000.00

第二名                预付款转入                        1,410,188.67 1 年以内                          2.42%            70,509.43

第三名                政府补助                          1,163,825.49 1 年以内                          2.00%            58,191.27

第四名                押金保证金                         720,000.00 1 年以内                           1.24%            36,000.00

第五名                备用金                             600,000.00 1 年以内                           1.03%            30,000.00

合计                            --                     12,894,014.16            --                    22.13%           644,700.70


4)涉及政府补助的应收款项
                                                                                                                        单位: 元

         单位名称          政府补助项目名称                      期末余额               期末账龄          预计收取的时间、金额


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                                                                                                           及依据

天津京滨工业园开发有
                        投资协议书                          1,163,825.49 1 年之内                 预计 2019 年 9 月收取。
限公司


6、存货

是否已执行新收入准则

√是 □否


(1)存货分类
                                                                                                              单位: 元

                                        期末余额                                            期初余额

                                     存货跌价准备或                                      存货跌价准备或
       项目
                  账面余额           合同履约成本减     账面价值         账面余额        合同履约成本减     账面价值
                                         值准备                                              值准备

原材料            69,757,811.32                        69,757,811.32     68,612,427.17                      68,612,427.17

在产品             2,036,444.35                          2,036,444.35     1,420,348.04                       1,420,348.04

库存商品          38,588,165.30           165,018.29   38,423,147.01     43,163,053.97        246,051.26    42,917,002.71

委托加工物资            825,202.44                        825,202.44       597,953.70                          597,953.70

合计             111,207,623.41           165,018.29   111,042,605.12   113,793,782.88        246,051.26   113,547,731.62

公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求



(2)存货跌价准备和合同履约成本减值准备
                                                                                                                单位: 元

                                             本期增加金额                      本期减少金额
       项目       期初余额                                                                                  期末余额
                                          计提            其他          转回或转销            其他

库存商品                246,051.26                                           81,032.97                         165,018.29

合计                    246,051.26                                           81,032.97                         165,018.29

确定可变现净值的具体依据详见本财务报表附注三(十一)存货之说明;本期存货跌价准备减少均系随本期库存商品的销售
而转销。


(3)存货跌价准备

                                                                                                                单位: 元

                                             本期增加金额                       本期减少金额
       项目       期初余额                                                                                    期末余额
                                          计提            其他           转回或转销            其他

库存商品               246,051.26                                            81,032.97                          165,018.29



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合计                   246,051.26                                                 81,032.97                             165,018.29

确定可变现净值的具体依据详见本财务报表附注三(十一)存货之说明;本期存货跌价准备减少均系随本期库存商品的销售
而转销。


7、其他流动资产
是否已执行新收入准则
√是 □否
                                                                                                                        单位: 元

               项目                                       期末余额                                      期初余额

银行理财产品                                                         234,000,000.00                                200,000,000.00

预缴或未抵扣税金                                                      56,994,076.20                                 77,679,582.32

游戏递延及预付成本                                                                                                      591,731.82

待摊费用                                                                 8,162,506.59                               10,323,340.06

合计                                                                 299,156,582.79                                288,594,654.20


8、长期股权投资
                                                                                                                        单位: 元

                                                            本期增减变动

                                                                                   宣告
                                                                                                                             减值
                                                                  其他             发放
               期初余额(账                      权益法下确                 其他               计提          期末余额(账      准备
 被投资单位                       追加   减少                     综合             现金
                    面价值)                     认的投资损                 权益               减值   其他     面价值)        期末
                                  投资   投资                     收益             股利
                                                     益                    变动               准备                           余额
                                                                  调整             或利
                                                                                    润

一、合营企业

二、联营企业

东品西尚网络
科技(北京)有
限公司(以下       9,758,494.16                  -354,667.83                                                 9,403,826.33
简称东品西尚
公司)

厚为资本管理
有限公司(以
                   2,055,921.31                                                                              2,055,921.31
下简称厚为资
本公司)

株式会社
                   4,657,482.76                 -3,184,843.80                                                1,472,638.96
SEDIC-DILON

苏州诚美真和
               50,004,674.89                     -242,846.17                                                49,761,828.72
管理咨询合伙


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企业(有限合
伙)(以下简称
诚美真和公
司)

苏州诚美真华
创业投资合伙
企业(有限合
                  12,855,677.77                    117,878.06                                             12,973,555.83
伙)(以下简称
诚美真华公
司)

小计              79,332,250.89   0.00   0.00   -3,664,479.74    0.00    0.00    0.00     0.00     0.00   75,667,771.15

合计              79,332,250.89   0.00   0.00   -3,664,479.74    0.00    0.00    0.00     0.00     0.00   75,667,771.15

其他说明

       子公司香港帝龙娱乐公司持有株式会社 SEDIC-DILON(以下简称SEDIC-DILON)51%的股权。SEDIC-DILON董事会
中香港 帝龙 娱乐 公司 仅占 半数 席位 , SEDIC-DILON 的日 常经 营也 委托 给另 一股 东, 故香 港帝 龙娱 乐公 司仅 能对
SEDIC-DILON施加重大影响,将其作为联营企业核算。


9、其他权益工具投资
                                                                                                                    单位: 元

                  项目                                  期末余额                                      期初余额

苏州齐思妙想孵化器                                                      200,000.00

合计                                                                    200,000.00


10、投资性房地产

(1)采用成本计量模式的投资性房地产
√适用 □不适用

                                                                                                                    单位: 元

             项目                   房屋、建筑物            土地使用权                  在建工程                  合计

一、账面原值

1.期初余额                               4,991,188.09            1,881,790.34                                     6,872,978.43

2.本期增加金额

(1)外购

(2)存货\固定资产\在建工程
转入

(3)企业合并增加



3.本期减少金额



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                                                   浙江聚力文化发展股份有限公司 2019 年半年度财务报告


(1)处置

(2)其他转出



4.期末余额               4,991,188.09           1,881,790.34                                6,872,978.43

二、累计折旧和累计摊销

1.期初余额                931,920.15               338,235.56                               1,270,155.71

2.本期增加金额             79,326.63                18,823.84                                 98,150.47

(1)计提或摊销            79,326.63                18,823.84                                 98,150.47



3.本期减少金额

(1)处置

(2)其他转出



4.期末余额               1,011,246.78              357,059.40                               1,368,306.18

三、减值准备

1.期初余额

2.本期增加金额

(1)计提



3、本期减少金额

(1)处置

(2)其他转出



4.期末余额

四、账面价值

1.期末账面价值           3,979,941.31           1,524,730.94                                5,504,672.25

2.期初账面价值           4,059,267.94           1,543,554.78                                5,602,822.72


11、固定资产
                                                                                             单位: 元

                  项目                  期末余额                               期初余额

固定资产                                           346,822,591.78                         352,616,225.18

合计                                               346,822,591.78                         352,616,225.18




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(1)固定资产情况
                                                                                                    单位: 元

              项目       房屋及建筑物      通用设备          专用设备          运输工具            合计

一、账面原值:

 1.期初余额               261,356,368.01   78,987,215.10    206,275,220.92     13,039,081.26    559,657,885.29

 2.本期增加金额                72,665.74    4,023,378.07      8,554,819.40       667,653.83      13,318,517.04

       (1)购置                             252,374.55                          483,257.27        735,631.82

   (2)在建工程转入           72,665.74    3,771,003.52      8,554,819.40       184,396.56      12,582,885.22

   (3)企业合并增加



 3.本期减少金额                             3,095,771.49      1,366,565.23       669,005.45       5,131,342.17

       (1)处置或报废                      2,138,838.69                         504,050.99       2,642,889.68

       其他                                  956,932.80       1,366,565.23       164,954.46       2,488,452.49

 4.期末余额               261,429,033.75   79,914,821.68    213,463,475.09     13,037,729.64    567,845,060.16

二、累计折旧

 1.期初余额                48,505,326.44   36,675,821.91    110,543,533.64      8,051,046.37    203,775,728.36

 2.本期增加金额             4,157,274.07    3,591,779.72      9,492,103.05       812,912.64      18,054,069.48

       (1)计提            4,157,274.07    3,591,779.72      9,492,103.05       812,912.64      18,054,069.48

                                                                                                          0.00

 3.本期减少金额                             2,123,022.22      1,435,474.72       521,445.57       4,079,942.51

       (1)处置或报废                      1,157,723.33                         433,766.69       1,591,490.02

其他                                         965,298.89       1,435,474.72        87,678.88       2,488,452.49

 4.期末余额                52,662,600.51   38,144,579.41    118,600,161.97      8,342,513.44    217,749,855.33

三、减值准备

 1.期初余额                                 1,271,073.45      2,001,539.60                        3,272,613.05

 2.本期增加金额

       (1)计提



 3.本期减少金额

       (1)处置或报废



 4.期末余额                                 1,271,073.45      2,001,539.60                        3,272,613.05

四、账面价值

 1.期末账面价值           208,766,433.24   40,499,168.82     92,861,773.52      4,695,216.20    346,822,591.78



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 2.期初账面价值                 212,844,599.47         41,128,016.71          93,655,574.11           4,988,034.89        352,616,225.18


(2)未办妥产权证书的固定资产情况

                                                                                                                                单位: 元

                      项目                                   账面价值                                  未办妥产权证书的原因

成都二期厂房                                                                25,556,684.02     流程较慢


12、在建工程
                                                                                                                                单位: 元

                      项目                                   期末余额                                        期初余额

在建工程                                                                    17,151,576.36                                  16,151,915.52

合计                                                                        17,151,576.36                                  16,151,915.52


(1)在建工程情况
                                                                                                                                单位: 元

                                           期末余额                                                    期初余额
       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

     临安项目            6,065,976.13                        6,065,976.13        11,762,591.45                             11,762,591.45

     成都项目            2,720,592.71                        2,720,592.71         2,586,503.29                              2,586,503.29

     临沂项目            1,673,342.09                        1,673,342.09         1,673,342.09                              1,673,342.09

     永孚项目            6,691,665.43                        6,691,665.43           129,478.69                                  129,478.69

合计                    17,151,576.36                       17,151,576.36        16,151,915.52                             16,151,915.52


(2)重要在建工程项目本期变动情况
                                                                                                                                单位: 元

                                                                                                                           其
                                                                                                                     利   中:
                                                                       本                                                          本
                                                                                                                     息    本
                                                                       期                      工程                                期
                                                                                                                     资    期
项                                                                     其                      累计                                利   资
                                                                                                                     本    利
目                                      本期增加金     本期转入固      他                      投入       工程                     息   金
         预算数          期初余额                                              期末余额                              化    息
名                                          额         定资产金额      减                      占预       进度                     资   来
                                                                                                                     累    资
称                                                                     少                      算比                                本   源
                                                                                                                     计    本
                                                                       金                        例                                化
                                                                                                                     金    化
                                                                       额                                                          率
                                                                                                                     额    金
                                                                                                                           额

临     8,000,000.00     11,762,591.4    3,815,256.72   9,511,872.04           6,065,976.13     47.69     47.69                          其



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安                               5                                                             %       %                            他




都                                                                                       75.21         75.21                        其
     3,600,000.00      2,586,503.29    2,498,864.21   2,364,774.79       2,720,592.71
项                                                                                             %       %                            他



坊                                                                                       87.27         87.27                        其
     1,300,000.00                      1,134,485.37   1,134,485.37
项                                                                                             %       %                            他



沂                                                                                       76.57         76.57                        其
         300,000.00    1,673,342.09                                      1,673,342.09
项                                                                                             %       %                            他



孚   40,600,000.0                                                                        77.53         77.53                        其
                        129,478.69     6,762,183.51    199,996.77        6,691,665.43
项                0                                                                            %       %                            他


合   53,800,000.0      16,151,915.5    14,210,789.8   13,211,128.9       17,151,576.3
                                                                                          --               --                       --
计                0              2               1              7                   6


13、无形资产

(1)无形资产情况
                                                                                                                           单位: 元

                                                                                                           商标专利
         项目             土地使用权       专利权     非专利技术       软件        版权及著作权                              合计
                                                                                                                权

一、账面原值

                         108,382,698.8                               3,621,303.3   112,791,472.4        7,944,512.2       246,985,269.
     1.期初余额
                                       0                                      8                    8                  4             52

     2.本期增加金


         (1)购置

         (2)内部研


         (3)企业合
并增加



 3.本期减少金额                                                                                         1,290,538.7       1,290,538.70


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                                                                                  0

         (1)处置

                                                                         1,290,538.7
其他                                                                                   1,290,538.70
                                                                                  0

                      108,382,698.8        3,621,303.3   127,036,755.1   6,653,973.5   245,694,730.
       4.期末余额
                                 0                  8               0             4             82

二、累计摊销

                                           2,157,792.0                   5,935,879.2   98,058,871.7
       1.期初余额     15,086,458.38                      74,878,742.10
                                                    8                             3              9

       2.本期增加金                                                                    10,258,462.9
                       1,084,705.05        507,816.38     8,261,383.32   404,558.22
额                                                                                               7

                                                                                       10,258,462.9
         (1)计提     1,084,705.05        507,816.38     8,261,383.32   404,558.22
                                                                                                 7

                                                                                               0.00

       3.本期减少金                                                      1,290,538.7
                                                                                       1,290,538.70
额                                                                                0

         (1)处置                                                                             0.00

                                                                         1,290,538.7
其他                                                                                   1,290,538.70
                                                                                  0

                                           2,665,608.4                   5,049,898.7   107,026,796.
       4.期末余额     16,171,163.43                      83,140,125.42
                                                    6                             5             06

三、减值准备                                                                                   0.00

                                                                                       12,390,198.9
       1.期初余额                                        12,390,198.92
                                                                                                 2

       2.本期增加金
                                                           452,044.01                   452,044.01


         (1)计提                                         452,044.01                   452,044.01

                                                                                               0.00

       3.本期减少金
                                                                                               0.00


       (1)处置                                                                               0.00

                                                                                               0.00

                                                                                       12,842,242.9
       4.期末余额                                        12,842,242.93
                                                                                                 3

四、账面价值

       1.期末账面价                                                      1,604,074.7   125,825,691.
                      92,211,535.37        955,694.92    31,054,386.75
值                                                                                9             83



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     2.期初账面价                                                     1,438,471.5                      2,008,633.0      136,059,115.
                      93,296,240.41                                                   39,315,770.06
值                                                                              4                                1                02

本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。


14、商誉

(1)商誉账面原值
                                                                                                                          单位: 元

被投资单位名称
或形成商誉的事        期初余额                      本期增加                             本期减少                      期末余额
        项

苏州美生元公司      3,042,526,962.41                                                                             3,042,526,962.41

深圳米趣玩公司       197,969,469.87                                                                                   197,969,469.87

       合计         3,240,496,432.28                                                                             3,240,496,432.28


(2)商誉减值准备
                                                                                                                          单位: 元

被投资单位名称或        期初余额                     本期增加                            本期减少                      期末余额
 形成商誉的事项

苏州美生元公司       2,965,000,000.00                                                                            2,965,000,000.00

       合计          2,965,000,000.00                                                                            2,965,000,000.00


15、长期待摊费用
                                                                                                                          单位: 元

        项目             期初余额            本期增加金额            本期摊销金额         其他减少金额               期末余额

其他                       2,906,110.73             3,260,614.65           879,116.34                                  5,287,609.04

合计                       2,906,110.73             3,260,614.65           879,116.34                                  5,287,609.04


16、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产
                                                                                                                          单位: 元

                                             期末余额                                                 期初余额
         项目
                          可抵扣暂时性差异              递延所得税资产              可抵扣暂时性差异          递延所得税资产

资产减值准备                     248,263,650.94                49,657,311.32             207,489,499.19                28,150,209.25

 可弥补亏损                            665,026.87                  166,256.72

 限制性股票                                                                                  269,041.00                    67,309.23



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合计                             248,928,677.81              49,823,568.04              207,758,540.19               28,217,518.48


(2)以抵销后净额列示的递延所得税资产或负债

                                                                                                                        单位: 元

                           递延所得税资产和负       抵销后递延所得税资          递延所得税资产和负         抵销后递延所得税资
       项目
                             债期末互抵金额           产或负债期末余额            债期初互抵金额            产或负债期初余额

递延所得税资产                                               49,823,568.04                                           28,217,518.48


(3)未确认递延所得税资产明细

                                                                                                                        单位: 元

                    项目                                  期末余额                                       期初余额

可抵扣亏损                                                             24,793,714.33                                 46,251,908.39

资产减值准备                                                            6,436,530.02                                  4,889,768.99

合计                                                                   31,230,244.35                                 51,141,677.38


(4)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                       期末金额                             期初金额                          备注

           2020 年                                5,013,083.91                     5,013,083.91

           2021 年                              10,269,441.25                     10,269,441.25

           2023 年                              30,969,383.23                     30,969,383.23

           2024 年                              24,793,714.33

             合计                               71,045,622.72                     46,251,908.39                 --


17、短期借款

(1)短期借款分类
                                                                                                                        单位: 元

                    项目                                  期末余额                                       期初余额

保证借款                                                              220,409,507.58                                250,000,000.00

信用借款                                                              150,000,000.00                                150,000,000.00

合计                                                                  370,409,507.58                                400,000,000.00


18、应付票据
                                                                                                                        单位: 元



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                 种类                               期末余额                                期初余额

银行承兑汇票                                                    44,187,216.39                           67,814,020.00

合计                                                            44,187,216.39                           67,814,020.00

本期末已到期未支付的应付票据总额为 0.00 元。


19、应付账款

(1)应付账款列示
                                                                                                           单位: 元

                 项目                               期末余额                                期初余额

游戏广告推广及分成款                                           327,586,697.00                          195,735,042.28

货款                                                           152,767,992.25                           84,934,334.66

工程款及设备款                                                  14,526,963.76                           11,565,987.98

其他                                                             2,274,701.39                            3,761,910.95

合计                                                           497,156,354.40                          295,997,275.87


20、预收款项
是否已执行新收入准则
√是 □否


(1)预收款项列示
                                                                                                           单位: 元

                 项目                               期末余额                                期初余额

预收游戏广告推广及分成款                                         9,758,105.84                           38,263,400.98

预收货款                                                         8,091,111.16                           10,571,584.30

其他                                                                                                       966,504.87

合计                                                            17,849,217.00                           49,801,490.15


21、应付职工薪酬

(1)应付职工薪酬列示
                                                                                                           单位: 元

            项目                   期初余额             本期增加                本期减少               期末余额

一、短期薪酬                        46,748,479.60           99,997,005.18       102,088,701.96          44,656,782.82

二、离职后福利-设定提存计划            654,102.75            7,087,312.85         7,025,420.62            715,994.98

合计                                47,402,582.35        107,084,318.03         109,114,122.58          45,372,777.80




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(2)短期薪酬列示
                                                                                                    单位: 元

              项目          期初余额             本期增加                本期减少               期末余额

1、工资、奖金、津贴和补贴    45,488,222.96           90,568,127.98        92,687,245.14          43,369,105.80

2、职工福利费                                         1,370,686.58         1,370,686.58

3、社会保险费                  400,448.28             3,711,197.59         3,657,567.71            454,078.16

       其中:医疗保险费        342,061.09             3,243,083.00         3,190,627.11            394,516.98

             工伤保险费         31,126.27               222,933.02          227,158.74              26,900.55

             生育保险费         27,260.92               245,181.57          239,781.86              32,660.63

4、住房公积金                   41,243.00             3,307,173.42         3,296,023.86             52,392.56

5、工会经费和职工教育经费      818,565.36             1,039,819.61         1,077,178.67            781,206.30

合计                         46,748,479.60           99,997,005.18       102,088,701.96          44,656,782.82


(3)设定提存计划列示
                                                                                                    单位: 元

              项目          期初余额             本期增加                本期减少               期末余额

1、基本养老保险                630,287.87             6,795,069.10         6,736,427.15            688,929.82

2、失业保险费                   23,814.88               292,243.75          288,993.47              27,065.16

合计                           654,102.75             7,087,312.85         7,025,420.62            715,994.98


22、应交税费
                                                                                                    单位: 元

                  项目                       期末余额                                期初余额

增值税                                                    3,652,354.24                            5,094,529.09

企业所得税                                                6,534,579.71                            7,937,096.30

个人所得税                                                  689,875.90                              581,742.74

城市维护建设税                                              368,789.74                              584,702.23

房产税                                                      854,003.16                              798,105.61

教育费附加                                                  164,227.37                              284,097.73

印花税                                                      139,735.45                              136,050.71

地方教育附加                                                104,139.99                              134,110.15

残疾人就业保障金                                            117,504.07                              117,126.83

车船税                                                         828.00                                  828.00

地方水利建设基金                                              1,523.44

土地使用税                                                  654,264.77                              671,446.27


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其他                                          74,895.39                            968,260.01

合计                                      13,356,721.23                          17,308,095.67


23、其他应付款
                                                                                   单位: 元

               项目           期末余额                               期初余额

应付利息                                    279,333.31                             268,333.31

应付股利                                                                             32,000.00

其他应付款                               120,394,324.72                         133,264,087.50

合计                                     120,673,658.03                         133,564,420.81


(1)应付利息
                                                                                   单位: 元

               项目           期末余额                               期初余额

短期借款应付利息                            279,333.31                             268,333.31

合计                                        279,333.31                             268,333.31


(2)应付股利
                                                                                   单位: 元

               项目           期末余额                               期初余额

普通股股利                                                                           32,000.00

合计                                                                                 32,000.00


(3)其他应付款

1)按款项性质列示其他应付款
                                                                                   单位: 元

               项目           期末余额                               期初余额

股权转让款                                62,090,000.00                          93,090,000.00

拆借款                                    52,287,117.19                          31,228,518.98

装修款                                     1,015,530.00                           2,329,530.00

押金保证金                                 1,533,324.42                           1,753,457.71

其他                                       3,468,353.11                           4,862,580.81

合计                                     120,394,324.72                         133,264,087.50


24、一年内到期的非流动负债
                                                                                   单位: 元


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               项目                                    期末余额                                  期初余额

将于一年内解锁的限制性股票                                                                                     157,500.00

合计                                                                                                           157,500.00


25、其他流动负债

是否已执行新收入准则
√是 □否

                                                                                                               单位: 元

               项目                                    期末余额                                  期初余额

应计未付运费                                                       3,842,311.59                              1,783,565.91

应计未付佣金                                                       2,196,117.30                              1,539,989.33

游戏递延收入                                                                                                   457,972.33

合计                                                               6,038,428.89                              3,781,527.57


26、长期借款

(1)长期借款分类
                                                                                                               单位: 元

               项目                                    期末余额                                  期初余额

质押借款                                                          83,600,000.00                             85,800,000.00

合计                                                              83,600,000.00                             85,800,000.00

长期借款分类的说明:

    2018年4月27日,苏州美生元公司与招商银行股份有限公司苏州分行(以下简称招商银行苏州分行)
签订《并购借款合同》,苏州美生元公司向招商银行苏州分行就并购深圳米趣玩公司事宜贷款23,680.00万
元,期限自2018年4月16日至2023年4月15日,期末贷款余额8,360.00万元。


27、递延收益
                                                                                                               单位: 元

       项目             期初余额            本期增加              本期减少           期末余额               形成原因

政府补助                 3,540,341.67                                260,331.25          3,280,010.42

合计                     3,540,341.67                                260,331.25          3,280,010.42          --


涉及政府补助的项目:


                                                                                                               单位: 元

                                   本期新     本期计                    本期冲                                 与资产相
                                                         本期计入其               其他变
   负债项目           期初余额     增补助     入营业                    减成本                  期末余额      关/与收益
                                                         他收益金额                 动
                                    金额      外收入                    费用金                                      相关


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                                                      金额                         额

浙江省复合新材
料公共服务平台                                                                                                           与资产相
                       1,600,000.00                              100,000.00                           1,500,000.00
建设项目补助资                                                                                                           关


新增年产 200 万平
方米 CCA 饰面板                                                                                                          与资产相
                         623,791.67                               68,050.00                               555,741.67
生产线技改项目                                                                                                           关
补助资金

装饰纸、浸渍纸、
                                                                                                                         与资产相
压贴板项目扶持           924,000.00                               22,000.00                               902,000.00
                                                                                                                         关
资金

装饰复合新材料                                                                                                           与资产相
                         187,500.00                               31,250.00                               156,250.00
项目专项资金                                                                                                             关

装饰纸装饰板生
                                                                                                                         与资产相
产线技术改造项           146,775.00                               24,462.50                               122,312.50
                                                                                                                         关
目补助资金

2013 年度工业生
                                                                                                                         与资产相
产性设备投资项            58,275.00                               14,568.75                                43,706.25
                                                                                                                         关
目财政奖励

小计                   3,540,341.67                              260,331.25                           3,280,010.42

其他说明:
       政府补助本期计入当期损益情况详见本财务报表附注合并财务报表项目注释其他之政府补助说明。


28、股本

                                                                                                                           单位:元

                                                              本次变动增减(+、-)
                   期初余额                                                                                             期末余额
                                    发行新股           送股           公积金转股        其他          小计

股份总数         850,870,049.00                                                                                    850,870,049.00




29、资本公积

                                                                                                                          单位: 元

          项目                    期初余额                    本期增加                  本期减少                  期末余额

资本溢价(股本溢价)              3,008,365,182.73                     6,312.50                                  3,008,365,182.73

其他资本公积                          15,813,733.50                                            8,809.23                15,811,236.77

合计                              3,024,178,916.23                     6,312.50                8,809.23          3,024,176,419.50



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30、库存股
                                                                                                                   单位: 元

          项目                期初余额                    本期增加                本期减少                  期末余额

限制性股票                         157,500.00                                             157,500.00

合计                               157,500.00                                             157,500.00

其他说明,包括本期增减变动情况、变动原因说明:
       根据限制性股票激励计划,公司1名激励对象所持首次授予的限制性股票第四个解锁期满足解锁条件,本期公司将解锁
的限制性普通股计10万股对应的回购款计157,500.00元减少库存股,并相应减少一年内到期的非流动负债。


31、其他综合收益
                                                                                                                   单位: 元

                                                                         本期发生额

                                                                        减:前
                                                                         期计
                                                            减:前期     入其
                                                                                                         税后
                                                             计入其      他综
                                            本期所得                             减:所                  归属
             项目              期初余额                      他综合      合收               税后归属               期末余额
                                            税前发生                              得税                   于少
                                                             收益当      益当               于母公司
                                                额                                费用                   数股
                                                             期转入      期转
                                                                                                          东
                                                              损益       入留
                                                                         存收
                                                                          益

二、将重分类进损益的其他综
                              -329,054.38   -417,862.80                                     -79,874.39            -408,928.77
合收益

其中:权益法下可转损益的其
                               262,944.61                                                                         262,944.61
他综合收益

         外币财务报表折算差
                              -591,998.99    -79,874.39                                     -79,874.39             -79,874.39


其他综合收益合计              -329,054.38   -417,862.80                                     -79,874.39            -408,928.77


32、盈余公积
                                                                                                                   单位: 元

          项目                期初余额                    本期增加                本期减少                  期末余额

法定盈余公积                    57,325,565.03                                                                   57,325,565.03

合计                            57,325,565.03                                                                   57,325,565.03


33、未分配利润
                                                                                                                   单位: 元



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                        项目                                     本期                                     上期

调整前上期末未分配利润                                                                                         1,121,432,422.92

调整期初未分配利润合计数(调增+,调减-)                                                                         -72,380,933.25

调整后期初未分配利润                                                -1,907,452,546.30                          1,049,051,489.67

加:本期归属于母公司所有者的净利润                                        43,608,735.91                        -2,897,024,632.54

       应付普通股股利                                                                                              59,583,723.43

加:收回已回购的限制性股票股利                                                                                       104,320.00

期末未分配利润                                                      -1,863,843,810.39                          -1,907,452,546.30

调整期初未分配利润明细:

1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润元。

2)、由于会计政策变更,影响期初未分配利润元。
3)、由于重大会计差错更正,影响期初未分配利润元。

4)、由于同一控制导致的合并范围变更,影响期初未分配利润元。
5)、其他调整合计影响期初未分配利润元。


34、营业收入和营业成本
                                                                                                                      单位: 元

                                          本期发生额                                              上期发生额
          项目
                                 收入                     成本                           收入                      成本

主营业务                       1,819,555,498.87        1,629,280,010.63                1,847,080,267.12        1,406,988,314.82

其他业务                           3,247,609.10            1,097,957.35                    3,530,798.44             1,292,694.23

合计                           1,822,803,107.97        1,630,377,967.98                1,850,611,065.56        1,408,281,009.05

是否已执行新收入准则
√是 □否


35、税金及附加
                                                                                                                      单位: 元

                  项目                                 本期发生额                                     上期发生额

城市维护建设税                                                          1,099,606.28                                3,307,260.10

教育费附加                                                               499,890.60                                 1,442,641.79

房产税                                                                  1,452,409.47                                1,366,246.62

土地使用税                                                               485,020.36                                   534,724.04

车船使用税                                                                14,040.00                                       15,859.20

印花税                                                                   833,426.68                                   673,169.03

地方教育费附加                                                           333,333.25                                   961,761.20

其他                                                                      75,613.53                                       94,504.35


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合计                               4,793,340.17                         8,396,166.33


36、销售费用
                                                                         单位: 元

               项目   本期发生额                          上期发生额

运费                                9,365,704.16                        8,364,597.67

业务费                              9,646,797.60                        6,395,161.87

差旅费                              1,773,839.60                        2,266,966.82

业务招待费                           763,093.57                         1,789,330.38

展览费                               601,718.70                         1,013,389.95

其他                                1,465,491.68                        1,557,136.66

佣金或工资                         18,841,771.60                       17,812,349.97

广告及宣传费                         177,008.11                         1,202,396.02

外销费用                            1,228,581.60                        1,308,799.01

服务费                              5,221,932.36                        2,558,772.66

合计                               49,085,938.98                       44,268,901.01


37、管理费用
                                                                         单位: 元

               项目   本期发生额                          上期发生额

工资社保福利费等                   29,879,202.10                       13,736,503.42

折旧费                              2,402,169.58                         781,025.25

保险费                              2,432,115.98                        2,993,274.16

无形资产摊销                        6,223,302.88                        1,509,673.68

业务招待费                          1,602,666.39                        1,880,068.11

汽车费用                             481,483.75                          512,100.32

中介机构费                          2,294,370.25                         534,352.90

租赁费                              5,897,648.22                        2,095,955.12

其他                                7,628,348.62                       17,473,259.51

服务费                              1,008,193.77                        3,498,251.18

限制性股票激励费用                                                       209,256.30

合计                               59,849,501.54                       45,223,719.95


38、研发费用
                                                                         单位: 元



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                  项目           本期发生额                          上期发生额

研发人员工资薪金等                            19,468,216.28                       12,129,345.73

研发材料费                                     1,589,081.40                        1,383,587.52

折旧与摊销                                     6,561,894.80                        5,446,056.41

房租费                                           308,790.11                         236,781.94

研发能耗费                                        59,159.56                           19,968.00

服务费                                            14,837.86                           82,447.09

其他                                           1,841,945.95                        1,487,117.54

合计                                          29,843,925.96                       20,785,304.23


39、财务费用
                                                                                    单位: 元

                  项目           本期发生额                          上期发生额

利息支出                                      15,930,782.32                       10,399,075.43

减:利息收入                                     495,176.09                        7,278,625.16

手续费                                           262,915.47                         340,729.90

汇兑损益                                         -49,280.30                         -192,646.29

合计                                          15,647,614.34                        3,268,533.88


40、其他收益
                                                                                    单位: 元

           产生其他收益的来源    本期发生额                          上期发生额

政府补助                                      13,800,872.32                       13,813,823.86

增值税返还                                    13,669,659.98                        7,253,482.78

合计                                          27,470,532.30                       21,067,306.64


41、投资收益
                                                                                    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                     -3,664,479.74                     -637,665.97

处置长期股权投资产生的投资收益                    6,474,942.34                     1,047,272.19

购买银行理财产品获得的投资收益                    3,524,010.13                     7,318,098.52

合计                                              6,334,472.73                     7,727,704.74




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42、资产减值损失

是否已执行新收入准则
√是 □否

                                                                                                                        单位: 元

                    项目                                 本期发生额                                     上期发生额

一、坏账损失                                                            -36,797,317.87                               -18,020,628.30

合计                                                                    -36,797,317.87                               -18,020,628.30




43、资产处置收益
                                                                                                                        单位: 元

           资产处置收益的来源                            本期发生额                                     上期发生额

固定资产处置收益                                                            71,474.90                                    35,120.49

固定资产处置损失                                                           -313,358.01                                  427,334.25

合计                                                                       -241,883.11                                 -392,213.76


44、营业外收入
                                                                                                                        单位: 元

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

其他                                             770,258.06                         333,454.08                          770,258.06

合计                                             770,258.06                         333,454.08


计入当期损益的政府补助:

                                                                                                                        单位: 元

                                                            补贴是否                                                    与资产相
                                                                             是否特殊     本期发生       上期发生
   补助项目            发放主体   发放原因    性质类型      影响当年                                                    关/与收益
                                                                                 补贴       金额           金额
                                                                 盈亏                                                       相关

                      郯城县经                因研究开
郯城县 2014 年省
                      济贸易和                发、技术
工业提质增效升                                                                                                         与资产相
                      信息化      补助        更新及改      否              否            31,250.00
级项目专项资金                                                                                                         关
                      局,郯城                造等获得
分配方案
                      县财政局                的补助

成都崇州经济开
                                              因研究开
发区管理委员会
                      崇州市经                发、技术
关于成都帝龙新                                                                            190,000.0                    与收益相
                      济科技和    补助        更新及改      否              否
材料有限公司复                                                                                      0                  关
                      信息化局                造等获得
合装饰新材料项
                                              的补助
目投资协议


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                                      因从事国
                                      家鼓励和
                                      扶持特定
                                      行业、产
2018 年燃煤锅炉
                   成都市财           业而获得                         600,000.0              与收益相
淘汰及清洁能源                 奖励              否        否
                   政局               的补助                                  0               关
改造项目
                                      (按国家
                                      级政策规
                                      定依法取
                                      得)

                                      因符合地
                                      方政府招
                   成都崇州
                                      商引资等
2009 年投资协议    经济开发                                                                   与资产相
                               奖励   地方性扶   否        否          22,000.00
书                 区管理委                                                                   关
                                      持政策而
                   员会
                                      获得的补
                                      助

成都市财政局/成
都市经济和信息
化委员会关于下     成都市财           因研究开
达 2014 年企业技   政局/成都          发、技术
                                                                                              与资产相
术改造和新引进     市经济和    补助   更新及改   否        否          24,462.50
                                                                                              关
重大工业项目及     信息化委           造等获得
多投快建固定资     员会               的补助
产投资补助资金
的通知

                                      因研究开
                                      发、技术
2018 年度综合现    周王庙政                                                                   与收益相
                               奖励   更新及改   否        否           5,000.00
金企业             府                                                                         关
                                      造等获得
                                      的补助

                                      因研究开
                                      发、技术
2018 年度财政贡    周王庙政                                                                   与收益相
                               奖励   更新及改   否        否           5,000.00
献现金企业         府                                                                         关
                                      造等获得
                                      的补助

                                      因研究开
关于下拨 2018 年
                                      发、技术
度两新组织党建     周王庙政                                                                   与收益相
                               补助   更新及改   否        否           2,800.00
工作补助经费的     府                                                                         关
                                      造等获得
通知
                                      的补助

浙江省人民政府     海宁市财    奖励   因研究开   否        否          250,155.5              与收益相



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关于做好当前和    政局 海              发、技术                                 4              关
今后一个时期促    宁市社保             更新及改
进就业工作的实    局                   造等获得
施意见                                 的补助

                                       因研究开
                  海宁市财
2013 年度工业工                        发、技术
                  政局     周                                                                  与资产相
业投资设备递延                  补助   更新及改   否        否          14,568.75
                  王庙财政                                                                     关
收益                                   造等获得
                  所
                                       的补助

                                       因从事国
                                       家鼓励和
                                       扶持特定
                                       行业、产
困难企业社保费    杭州市人             业而获得                         2,620,755.             与收益相
                                补助              否        否
返还              民政府               的补助                                  23              关
                                       (按国家
                                       级政策规
                                       定依法取
                                       得)

                                       因承担国
                                       家为保障
                  杭州市临
                                       某种公用
                  安区科学
                                       事业或社
                  技术局、                                              450,000.0              与收益相
国高企临安奖励                  补助   会必要产   否        否
                  杭州市临                                                      0              关
                                       品供应或
                  安区财政
                                       价格控制
                  局
                                       职能而获
                                       得的补助

                                       因从事国
                                       家鼓励和
                                       扶持特定
                                       行业、产
科技型中小企业    递延收益             业而获得                                                与资产相
                                奖励              否        否          10,000.00
奖励              转入                 的补助                                                  关
                                       (按国家
                                       级政策规
                                       定依法取
                                       得)

                                       因研究开
浙江省复合新材
                                       发、技术
料公共服务平台    递延收益                                              100,000.0              与资产相
                                奖励   更新及改   否        否
建设项目补助资    转入                                                          0              关
                                       造等获得

                                       的补助


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                                      因研究开
新增年产 200 万平
                                      发、技术
方米 CCA 饰面板     递延收益                                                                  与资产相
                               补助   更新及改   否        否          68,050.00
生产线技改项目      转入                                                                      关
                                      造等获得
补助资金
                                      的补助

                                      因研究开
                    天津京滨
                                      发、技术
                    工业园开                                           1,920,140.             与收益相
投资协议书                     补助   更新及改   否        否
                    发有限公                                                  00              关
                                      造等获得
                    司
                                      的补助

                                      因符合地
                                      方政府招
                    天津京滨
                                      商引资等
                    工业园开                                           822,033.0              与收益相
投资协议书                     补助   地方性扶   否        否
                    发有限公                                                   0              关
                                      持政策而
                    司
                                      获得的补
                                      助

                                      因符合地
"关于开展 2019 天                     方政府招
                    天津京滨
津制造业企业 100                      商引资等
                    工业园开                                           2,000,000.             与收益相
强、服务业企业                 补助   地方性扶   否
                    发有限公                                                  00              关
100 强排序分析工                      持政策而
                    司
作的通知"                             获得的补
                                      助

                                      因符合地
                                      方政府招
                    天津京滨
                                      商引资等
                    工业园开                                           1,163,825.             与收益相
投资协议书                     奖励   地方性扶   否        否
                    发有限公                                                  49              关
                                      持政策而
                    司
                                      获得的补
                                      助

                                      因符合地
                                      方政府招
关于深化增值税      天津武清          商引资等
                                                                       1,637,289.             与收益相
改革有关政策的      国家税务   奖励   地方性扶   否        否
                                                                              22              关
公告                局                持政策而
                                      获得的补
                                      助

                    苏州市高          因符合地
关于发放“高铁新
                    铁新城大          方政府招                         141,509.4              与收益相
城大数据企业奖                 奖励              否        否
                    数据运营          商引资等                                 3              关
励资金”的通知
                    服务有限          地方性扶



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                   公司              持政策而
                                     获得的补
                                     助

苏财教【2019】34
                   苏州市相          因研究开
号关于下达 2018
                   城区财政          发、技术
年度第二批企业                                                        500,000.0              与收益相
                   集中支付   奖励   更新及改   否        否
研究开发费用省                                                               0               关
                   零余额账          造等获得
级财政奖励资金
                   户                的补助
的通知

                   苏州市相          因研究开
                   城区财政          发、技术
江苏省民营科技                                                                               与收益相
                   集中支付   奖励   更新及改   否        否          10,000.00
企业协会文件                                                                                 关
                   零余额账          造等获得
                   户                的补助

                   深圳市南          因研究开
文化产业“四上”   山区人民          发、技术
                                                                      300,000.0              与收益相
在库企业营收增     政府文化   奖励   更新及改   否        否
                                                                             0               关
长奖励项目         产业发展          造等获得
                   办公室            的补助

                   苏州市高          因研究开
关于发放“高铁新   铁新城大          发、技术
                                                                                             与收益相
城大数据企业奖     数据运营   奖励   更新及改                         75,471.70
                                                                                             关
励资金”的通知     服务有限          造等获得
                   公司              的补助

苏财教【2019】34
                   苏州市相          因研究开
号关于下达 2018
                   城区财政          发、技术
年度第二批企业                                                        500,000.0              与收益相
                   集中支付   奖励   更新及改
研究开发费用省                                                               0               关
                   零余额账          造等获得
级财政奖励资金
                   户                的补助
的通知

                   苏州市相          因研究开
                   城区财政          发、技术
江苏省民营科技                                                                               与收益相
                   集中支付   奖励   更新及改                         10,000.00
企业协会文件                                                                                 关
                   零余额账          造等获得
                   户                的补助

                                     因符合地
                                     方政府招
                   临安市经          商引资等
2018 年度企业国                                                       300,000.0              与收益相
                   济和信息   奖励   地方性扶
内参展补贴                                                                   0               关
                   化局              持政策而
                                     获得的补
                                     助



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                                                                                                                  与收益相
其他零星补贴                                                                         26,561.46
                                                                                                                  关

                                                                                     13,800,87
合计
                                                                                            2.32


45、营业外支出
                                                                                                                   单位: 元

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

对外捐赠                                    40,000.00                    2,050,000.00                              40,000.00

罚没支出                                    35,313.76                            1,688.43                          35,313.76

水利建设基金                                    7,276.69                         6,178.27                              7,276.69

其他                                            4,902.54                         1,289.10                              4,902.54

合计                                        87,492.99                    2,059,155.80                              87,492.99


46、所得税费用

(1)所得税费用表
                                                                                                                   单位: 元

                  项目                             本期发生额                                      上期发生额

当期所得税费用                                                  10,688,801.13                                   24,686,021.42

递延所得税费用                                                  -21,484,001.72                                  -6,814,216.53

合计                                                            -10,795,200.59                                  17,871,804.89


(2)会计利润与所得税费用调整过程
                                                                                                                   单位: 元

                           项目                                                        本期发生额

利润总额                                                                                                        30,653,388.12

按法定/适用税率计算的所得税费用                                                                                  7,663,347.03

子公司适用不同税率的影响                                                                                        -2,492,743.97

调整以前期间所得税的影响                                                                                        -3,506,710.48

非应税收入的影响                                                                                                -2,220,213.20

不可抵扣的成本、费用和损失的影响                                                                                  103,197.20

使用前期未确认递延所得税资产的可抵扣亏损的影响                                                                     -98,670.50

本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏                                                             5,779,496.02
损的影响

税率调整对递延所得税资产的影响                                                                              -14,799,537.80



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残疾人工资加计扣除                                                                      -728,036.05

其他扣除                                                                                -495,328.84

所得税费用                                                                          -10,795,200.59


47、其他综合收益

详见附注 31。


48、现金流量表项目

(1)收到的其他与经营活动有关的现金
                                                                                         单位: 元

                 项目                 本期发生额                          上期发生额

应收盛唐时空项目投资款                             15,000,000.00

政府补助                                           13,800,872.32                        7,533,932.00

收回票据保证金                                      1,856,000.00

利息收入                                             495,176.09                          509,509.06

租金收入                                             320,858.36                          556,941.70

资金往来                                       198,236,115.65                           8,080,743.81

合计                                           229,709,022.42                          16,681,126.57


(2)支付的其他与经营活动有关的现金
                                                                                         单位: 元

                 项目                 本期发生额                          上期发生额

付现费用                                           79,217,394.24                       47,133,487.63

捐赠支出                                              40,000.00                         2,050,000.00

支付的票据保证金净额                               16,802,536.35                       37,080,690.35

其他                                           170,930,176.82                           2,863,213.91

合计                                           266,990,107.41                          89,127,391.89




(3)收到的其他与投资活动有关的现金
                                                                                         单位: 元

                 项目                 本期发生额                          上期发生额

理财产品到期收回                               690,219,259.20                       953,605,507.12

合计                                           690,219,259.20                       953,605,507.12




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(4)支付的其他与投资活动有关的现金
                                                                                                     单位: 元

                 项目                        本期发生额                             上期发生额

购买理财产品                                             713,900,000.00                        1,116,300,000.00

合计                                                     713,900,000.00                        1,116,300,000.00


49、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                                                         41,448,588.71                     311,172,093.82

加:资产减值准备                                               36,797,317.87                      18,020,628.30

固定资产折旧、油气资产折耗、生产性生物资产                     18,152,219.95                      16,980,400.25
折旧

无形资产摊销                                                   10,258,462.97                      11,002,423.78

长期待摊费用摊销                                                   879,116.34                        420,480.04

处置固定资产、无形资产和其他长期资产的损失                         241,883.11                        392,213.76
(收益以“-”号填列)

财务费用(收益以“-”号填列)                                 15,598,193.13                      10,399,075.43

投资损失(收益以“-”号填列)                                   -6,334,472.73                     -7,727,704.74

递延所得税资产减少(增加以“-”号填列)                       -21,740,310.36                      -3,656,248.79

存货的减少(增加以“-”号填列)                                 2,505,126.50                      -7,133,374.58

经营性应收项目的减少(增加以“-”号填列)                    -163,156,680.04                  -1,401,360,534.71

经营性应付项目的增加(减少以“-”号填列)                    137,431,613.52                     602,960,609.21

经营活动产生的现金流量净额                                     72,081,058.97                    -448,529,938.23

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

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

现金的期末余额                                                121,968,070.51                     119,022,792.85

减:现金的期初余额                                            155,686,093.78                     576,459,875.04

现金及现金等价物净增加额                                       -33,718,023.27                   -457,437,082.19


(2)现金和现金等价物的构成
                                                                                                     单位: 元

                 项目                          期末余额                              期初余额


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                                                                      浙江聚力文化发展股份有限公司 2019 年半年度财务报告


一、现金                                                              121,968,070.51                              155,686,093.78

其中:库存现金                                                              55,316.40                                  14,602.13

        可随时用于支付的银行存款                                      121,912,754.11                              155,671,491.65

三、期末现金及现金等价物余额                                          121,968,070.51                              155,686,093.78

其他说明:
       现金和现金等价物余额不含银行承兑汇票保证金余额。


50、所有权或使用权受到限制的资产
                                                                                                                      单位: 元

                      项目                            期末账面价值                                     受限原因

货币资金                                                               16,178,003.35    银行承兑汇票保证金

固定资产                                                              112,198,991.44    票据抵押担保

无形资产                                                               40,223,293.58    票据抵押担保

合计                                                                  168,600,288.37                      --

其他说明:


51、外币货币性项目

(1)外币货币性项目
                                                                                                                      单位: 元

               项目                 期末外币余额                            折算汇率                   期末折算人民币余额

货币资金                                  --                                    --

其中:美元                                       57,250.25         6.8747                                            393,578.29

        欧元                                     17,452.04         7.8170                                            136,422.60

        港币                                    362,019.91         0.8797                                            318,454.43



应收账款                                  --                                    --

其中:美元                                     1,710,970.92        6.8747                                          11,762,411.78

        欧元                                    348,771.07         7.8170                                           2,726,343.45

        港币



长期借款                                  --                                    --

其中:美元

        欧元

        港币

应付账款


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其中:美元                                    6,002,611.75           6.8747                                           41,266,155.00

欧元                                                  169.23         7.8170                                                   1,322.87

其他应收款

其中:美元                                         384,211.45        6.8747                                               2,641,338.46

预收账款

其中:美元                                         168,528.59        6.8747                                               1,158,583.48

欧元                                                15,751.36        7.8170                                                123,128.38

预付账款

其中:美元                                    3,199,646.04           6.8747                                           21,996,606.63

欧元                                                 1,600.00        7.8170                                                 12,507.20


52、政府补助(1)政府补助退回情况

□适用 √不适用
其他说明:

       (1) 明细情况

       1) 与资产相关的政府补助
                                                     本期新增补                                                本期摊销
             项 目                 期初递延收益                           本期摊销         期末递延收益                          说明
                                                          助                                                   列报项目
浙江省复合新材料公共服务平台        1,600,000.00                              100,000.00       1,500,000.00    其他收益
建设项目补助资金
新增年产200万平方米CCA饰面            623,791.67                               68,050.00        555,741.67     其他收益
板生产线技改项目补助资金
装饰纸、浸渍纸、压贴板项目扶          924,000.00                               22,000.00        902,000.00     其他收益
持资金
装饰复合新材料项目专项资金            187,500.00                               31,250.00        156,250.00     其他收益
装饰纸装饰板生产线技术改造项          146,775.00                               24,462.50        122,312.50     其他收益
目补助资金
2013年度工业生产性设备投资项           58,275.00                               14,568.75         43,706.25     其他收益
目财政奖励
小计                                3,540,341.67                              260,331.25       3,280,010.42    其他收益

       2) 与收益相关,且用于补偿公司已发生的相关成本费用或损失的政府补助

                           项 目                                                 金额               列报项目              说明

成都崇州经济开发区管理委员会关于成都帝龙新材料有限公司
                                                                                  190,000.00        其他收益
复合装饰新材料项目投资协议
2018年燃煤锅炉淘汰及清洁能源改造项目                                              600,000.00        其他收益
2018年度综合现金企业                                                                5,000.00        其他收益
2018年度财政贡献现金企业                                                            5,000.00        其他收益



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关于下拨2018年度两新组织党建工作补助经费的通知                            2,800.00        其他收益
浙江省人民政府关于做好当前和今后一个时期促进就业工作的
                                                                        250,155.54        其他收益
实施意见
困难企业社保费返还                                                    2,620,755.23        其他收益
国高企临安奖励                                                          450,000.00        其他收益
天津京滨工业园区发展扶持资金                                          1,920,140.00        其他收益
天津京滨工业园区发展扶持资金                                            822,033.00        其他收益

"关于开展2019天津制造业企业100强、服务业                         2,000,000.00             其他收益

天津京滨工业园区发展扶持资金                                          1,163,825.49        其他收益
关于深化增值税改革有关政策的公告                                      1,637,289.22        其他收益
关于发放“高铁新城大数据企业奖励资金”的通知                            141,509.43        其他收益
苏财教【2019】34号关于下达2018年度第二批企业研究开发费用
                                                                        500,000.00        其他收益
省级财政奖励资金的通知
江苏省民营科技企业协会文件                                               10,000.00        其他收益
文化产业“四上”在库企业营收增长奖励项目                                300,000.00        其他收益
关于发放“高铁新城大数据企业奖励资金”的通知                             75,471.70        其他收益
苏财教【2019】34号关于下达2018年度第二批企业研究开发费用
                                                                        500,000.00        其他收益
省级财政奖励资金的通知
江苏省民营科技企业协会文件                                               10,000.00        其他收益
2018年度企业国内参展补贴                                                300,000.00        其他收益
其他零星补贴                                                             26,561.46        其他收益
合计                                                               13530541.07            其他收益


八、合并范围的变更

其他原因的合并范围变动

说明其他原因导致的合并范围变动(如,新设子公司、清算子公司等)及其相关情况:

       1. 合并范围增加
                                                                                                        单位:人民币元

       公司名称      股权取得方式          股权取得时点            认缴出资额              实缴出资额      认缴出资比例

苏州点我信息科
                           新设            2019年1月18日              10,000,000.00                                 100%
技有限公司                                                                                      -
       2. 合并范围减少
                                                                                                        单位:人民币元
        公司名称           股权处置方式          股权处置时点              处置日净资产              期初至处置日净利润

北京星乐晨曦文化发
                                  清算           2019年2月19日                  7,268,774.561                   -2,000.00
展有限责任公司
北京西信联创科技有
                                  清算           2019年2月19日                       9,164,122.81                    0.00
限公司
北京奇酷无限科技有                清算           2019年3月6日                         975,135.07                  -199.48


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限责任公司
石家庄易盟科技有限
                               清算            2019年6月28日                   6,024,324.63                         0.00
公司
苏州齐思妙想孵化器
管理有限公司(详见说           增资            2019年4月10日                       17,666.44                -107,526.57
明)
霍尔果斯齐思妙想信
                               清算            2019年6月21日                     -58,497.55                     -400.00
息科技有限公司
       说明:苏州齐思妙想孵化器有限公司为孙公司苏州齐思妙想信息科技有限公司注册资本100万,实缴出资20万成立的,
苏州齐思妙想信息科技有限公司对其持有100%股权,2019年3月25日苏州齐思妙想孵化器公司通过股东会决议,将公司注册
资本增至625万,其中苏州齐思妙想信息有限公司出资100万,持股16%,苏州必应科技有限公司出资525万,持股84%。工商
变更于2019年4月10日完成,不再纳入合并范围。


九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成

                                                                               持股比例
   子公司名称        主要经营地       注册地        业务性质                                               取得方式
                                                                        直接              间接

帝龙新材料公司       临安         临安           制造业                  100.00%                         设立

廊坊帝龙公司         廊坊         廊坊           制造业                                        100.00%   设立

成都帝龙公司         成都         成都           制造业                                        100.00%   设立

帝龙临沂公司         郯城         郯城           制造业                                        100.00%   设立

海宁帝龙公司         海宁         海宁           制造业                                        100.00%   设立

永孚临沂公司         郯城         郯城           制造业                                        100.00%   设立

帝龙股权投资公司     临安         临安           投资业                  100.00%                         设立

苏州美生元公司       北京         苏州           游戏业                  100.00%                         股权收购

北京点我网络公司     北京         北京           游戏业                                        100.00%   股权收购

天津点我公司         北京         天津           游戏业                                        100.00%   股权收购

北京艾付公司         北京         北京           游戏业                                        100.00%   股权收购

北京帝龙文化公司     北京         北京           游戏业                                        100.00%   股权收购

北京月宝盒公司       北京         北京           游戏业                                        100.00%   股权收购

苏州齐思妙想公司     苏州         苏州           游戏业                                        100.00%   股权收购

苏州晶石互娱公司     苏州         苏州           游戏业                                        100.00%   设立

天津齐思妙想公司     天津         天津           游戏业                                        100.00%   设立

香港帝龙娱乐公司     香港         香港           游戏业                                        100.00%   设立

霍尔果斯晶石互娱     新疆         新疆           游戏业                                        100.00%   设立


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公司

霍尔果斯墨龙公司     新疆         新疆           影视业                                  100.00%   设立

新聚力传媒公司       苏州         苏州           游戏业                   100.00%                  设立

苏州点我公司         苏州         苏州           游戏业                                  100.00%   设立

海南晶石互娱公司     海南         海南           游戏业                                  100.00%   设立

陕西帝龙文化公司     陕西         陕西           游戏业                                  100.00%   设立

苏州繁空公司         苏州         苏州           动漫业                                   51.00%   设立

苏州繁剧公司         苏州         苏州           动漫业                                   51.00%   设立

苏州繁富公司         苏州         苏州           动漫业                                   51.00%   设立

苏州繁星公司         苏州         苏州           动漫业                                   51.00%   设立

苏州星龙公司         苏州         苏州           动漫业                                   60.00%   设立

在子公司的持股比例不同于表决权比例的说明:
       持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:


2、在合营安排或联营企业中的权益

(1)不重要的合营企业和联营企业的汇总财务信息
                                                                                                          单位: 元

                                               期末余额/本期发生额                  期初余额/上期发生额

合营企业:                                                --                                 --

下列各项按持股比例计算的合计数                            --                                 --

联营企业:                                                --                                 --

投资账面价值合计                                               75,667,771.15                        79,332,250.89

下列各项按持股比例计算的合计数                            --                                 --

--净利润                                                        -3,664,479.74                         -637,665.97

--其他综合收益                                                                                            32,393.78

--综合收益总额                                                  -3,664,479.74                         -605,272.19


十、与金融工具相关的风险

    本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对本公司经营业绩的负面影响降至
最低水平,使股东和其他权益投资者的利益最大化。基于该风险管理目标,本公司风险管理的基本策略是
确认和分析本公司面临的各种风险,建立适当的风险承受底线和进行风险管理,并及时可靠地对各种风险
进行监督,将风险控制在限定的范围内。
       本公司在日常活动中面临各种与金融工具相关的风险,主要包括信用风险、流动风险及市场风险。管
理层已审议并批准管理这些风险的政策,概括如下。

       (一) 信用风险


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     信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。
     本公司的信用风险主要来自银行存款和应收款项。为控制上述相关风险,本公司分别采取了以下措施。
     1. 银行存款
     本公司将银行存款存放于信用评级较高的金融机构,故其信用风险较低。
     2. 应收款项
    本公司定期对采用信用方式交易的客户进行信用评估。根据信用评估结果,本公司选择与经认可的且
信用良好的客户进行交易,并对其应收款项余额进行监控,以确保本公司不会面临重大坏账风险。
   由于本公司的应收账款风险点分布于多个合作方和多个客户,截至2019年6月30日,本公司应收账款
的 28.97%(2018年12月31日:27.33%)源于余额前五名客户,本公司不存在重大的信用集中风险。
     (1) 本公司的应收款项中未逾期且未减值的金额,以及虽已逾期但未减值的金额和逾期账龄分析如下:
                                                                  期末数
 项 目                                                          已逾期未减值
                    未逾期未减值                                                                       合 计
                                               1年以内              1-2年           2年以上
应收票据                  26,578,343.81                                                                 26,578,343.81
 小 计                    26,578,343.81                                                                 26,578,343.81
     (续上表)
                                                                  期初数
 项 目                                                          已逾期未减值
                     未逾期未减值                                                                      合 计
                                                1年以内             1-2年           2年以上
应收票据                63,971,386.63                                                                 63,971,386.63
 小 计                  63,971,386.63                                                                 63,971,386.63
     (2) 单项计提减值的应收款项情况见本财务报表附注合并财务报表项目注释之应收款项说明。

     (二) 流动风险
     流动风险,是指本公司在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。
流动风险可能源于无法尽快以公允价值售出金融资产;或者源于对方无法偿还其合同债务;或者源于提前
到期的债务;或者源于无法产生预期的现金流量。
    为控制该项风险,本公司综合运用票据结算、银行借款等多种融资手段,并采取长、短期融资方式适
当结合,优化融资结构的方法,保持融资持续性与灵活性之间的平衡。本公司已从多家商业银行取得银行
授信额度以满足营运资金需求和资本开支。
    金融负债按剩余到期日分类
                                                                                                           单位:元

                                                                 期末数
    项 目
                    账面价值              未折现合同金额           1年以内            1-3年           3年以上
银行借款            454,009,507.58           474,738,993.72        392,989,600.57   81,749,393.15
应 付 票 据及 应
                    541,343,570.79           541,343,570.79        541,343,570.79
付账款
其他应付款          120,673,658.03           120,673,658.03         69,193,658.03   51,480,000.00
一 年 内 到期 的
非流动负债
其他流动负债           6,038,428.89             6,038,428.89         6,038,428.89
     小计          1,038,465,165.29         1,038,465,165.29       986,985,165.29   51,480,000.00                0




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     (续上表)
                                                            期初数
    项 目
                    账面价值          未折现合同金额           1年以内              1-3年          3年以上
银行借款            485,800,000.00       502,392,891.78       420,643,498.63      47,173,304.11   34,576,089.04
应 付 票 据及 应
                    482,468,660.02       482,468,660.02       482,468,660.02
付账款

其他应付款          133,564,420.81       133,564,420.81        82,084,420.81
                                                                                  51,480,000.00
一 年 内 到期 的
                        157,500.00           157,500.00              157,500.00
非流动负债
其他流动负债           3,323,555.24         3,323,555.24        3,323,555.24
    小 计          1,105,314,136.07     1,121,907,027.85      988,677,634.70      98,653,304.11   34,576,089.04

    (三) 市场风险
    市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险。市场风险主
要包括利率风险和外汇风险。
    1. 利率风险
    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。本公司面临
的市场利率变动的风险主要与本公司以浮动利率计息的借款有关。截至2019年6月30日,本公司以浮动利
率计息的银行借款人民币150,000,000.00元(2018年12月31日:人民币150,000,000.00元),在其他变量不变的
假设下,假定利率变动50个基准点,不会对本公司的利润总额和股东权益产生重大的影响。
    2. 外汇风险
    外汇风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。本公司面临
的汇率变动的风险主要与本公司外币货币性资产和负债有关。本公司于中国内地经营,且主要活动以人民
币计价。因此,本公司所承担的外汇变动市场风险不重大。
    本公司期末外币货币性资产和负债情况见本财务报表附注合并财务报表项目注释其他之外币货币性
项目说明。


十一、关联方及关联交易

1、本企业的母公司情况

      本公司原母公司浙江帝龙控股有限公司(以下简称帝龙控股公司)及股东姜祖功于2017年12月1日与
宁波揽众天道投资管理有限公司(以下简称宁波揽众天道公司)签订协议,将其持有的本公司合计8,000
万股无限售流通股作价13.75元/股转让给宁波揽众天道公司。本次股份转让后,宁波揽众天道公司持有8,000
万股公司股份,占公司总股本的9.3985%;帝龙控股公司及其一致行动人合计持有151,284,600股公司股份,
占公司总股本的17.7732%;余海峰合计持有130,436,363股公司股份,占公司总股本的15.3239%。本次转让
完成后,公司无控股股东、无实际控制人。2017年12月18日,本次协议转让经中国证券登记结算有限责任
公司深圳分公司确认已完成。
    本企业无最终控制方


2、本企业的子公司情况
本企业子公司的情况详见附注在其他主体中的权益之说明。




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3、本企业合营和联营企业情况
本企业重要的合营或联营企业详见附注其他主体中的权益之说明。


4、其他关联方情况

                       其他关联方名称                                             其他关联方与本企业关系

帝龙控股公司                                                      公司持股 5%以上股东(2017 年 12 月 18 日前为母公司)

余海峰                                                            公司持股 5%以上股东

刘文丰                                                            米趣玩公司之董事长兼法定代表人(2018 年 1 月 30 日前为股
                                                                  东)

沧州市新华区畅联信息技术咨询中心(以下简称沧州畅联公               刘文丰控制的公司
司)

苏州诚美真和管理咨询合伙企业(有限合伙)(以下简称苏州            霍尔果斯墨龙公司投资的公司
诚美公司)

浙江帝龙光电材料有限公司(以下简称帝龙光电公司)                  帝龙控股公司的控股子公司

周晏清                                                            余海峰配偶


5、关联交易情况
(1)关联租赁情况

本公司作为出租方:

                                                                                                                     单位: 元

          承租方名称                    租赁资产种类                本期确认的租赁收入           上期确认的租赁收入

帝龙光电公司                  房屋                                                181,423.51                        177,516.46



(2)关联担保情况

本公司作为被担保方
                                                                                                                     单位: 元

         担保方                担保金额                 担保起始日               担保到期日         担保是否已经履行完毕

余海峰及其配偶                     100,000,000.00 2018 年 03 月 14 日      2019 年 02 月 28 日                 是

余海峰及其配偶                       95,000,00.00 2019 年 04 月 17 日      2020 年 04 月 16 日                 否


6、关联方应收应付款项

(1)应收项目
                                                                                                                     单位: 元

                                                          期末余额                                  期初余额
      项目名称            关联方
                                               账面余额              坏账准备            账面余额              坏账准备


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                    株式会社
往来款                                        2,631,152.38                                    918,564.31
                    SEDIC-DILON

合计                                          2,631,152.38


(2)应付项目
                                                                                                                单位: 元

         项目名称                        关联方                        期末账面余额                  期初账面余额

其他应付款                     沧州畅联公司                                   62,090,000.00                 90,090,000.00

其他应付款                     余海峰                                         46,196,249.57                          0.00

                               东品西尚网络科技(北京)有
其他应付款                                                                     4,000,000.00                          0.00
                               限公司

其他应付款                     任仕佳                                          1,150,000.00                          0.00


7、关联方承诺

    沧州畅联公司和刘文丰共同向苏州美生元公司承诺:深圳米趣玩公司2018年度净利润不低于2,200万元,
2019年度净利润不低于2,700万元,2020年度净利润不低于3,200万元。该净利润是指米趣玩公司扣除非经
常性损益后的净利润。当深圳米趣玩公司2018年度、2019年度和2020年度的任何一个年度净利润未能达约
定的净利润时,沧州畅联公司和刘文丰应当向苏州美生元公司履行利润承诺补偿义务。2018年度米趣玩公
司扣除非经常性损益后的净利润为2,097.33万元。


十二、股份支付

1、股份支付总体情况
√适用 □不适用

                                                                                                                单位: 元

公司本期授予的各项权益工具总额                                                                                        0.00

公司本期行权的各项权益工具总额                                                                                  157,500.00

公司本期失效的各项权益工具总额                                                                                        0.00

公司期末发行在外的其他权益工具行权价格的范围和合同剩余期限             公司限制性股票行权价格为 1.895 元/股,合同已到期


2、以权益结算的股份支付情况
√适用 □不适用
                                                                                                                单位: 元

                                                                  公司选择布莱克-舒尔茨(BLACK-SCHOLES)期权定价模
授予日权益工具公允价值的确定方法
                                                                  型对授予的股票期权的公允价值进行测算

                                                                  根据最新取得的可行权人数变动、业绩指标完成情况等后
可行权权益工具数量的确定依据
                                                                  续信息,修正预计可行权的股票期权数量

本期估计与上期估计有重大差异的原因                                无



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以权益结算的股份支付计入资本公积的累计金额                                                            14,378,294.17

本期以权益结算的股份支付确认的费用总额                                                                      6,312.50

其他说明

    根据本期可行权权益工具数量及授予日权益工具公允价值的确认方法,公司根据《企业会计准则第11号——股份支付》
的相关规定,对限制性股票激励费用进行分期摊销,作为以权益结算的股份支付换取职工服务的支出。本期摊销6,312.50元,
计入管理费用,相应增加资本公积6,312.50元。


3、以现金结算的股份支付情况

□ 适用 √ 不适用


十三、承诺及或有事项

1、重要承诺事项
资产负债表日不存在的重要承诺


2、或有事项

(1)资产负债表日存在的重要或有事项
公司不存在需要披露的重要或有事项。


(2)公司没有需要披露的重要或有事项,也应予以说明
公司不存在需要披露的重要或有事项。


十四、其他重要事项
1、分部信息

(1)报告分部的确定依据与会计政策

     公司以内部组织结构、管理要求、内部报告制度等为依据确定报告分部,并以产品分部为基础确定报
告分部。与各分部共同使用的资产、负债按照规模比例在不同的分部之间分配。



(2)报告分部的财务信息
                                                                                                         单位: 元

       项目            建材行业           游戏行业           影视行业          分部间抵销            合计

主营业务收入           482,326,858.50    1,345,370,936.27      2,633,118.16       -7,527,804.96   1,822,803,107.97

主营业务成本           379,506,314.08    1,256,464,065.56      1,935,393.30       -7,527,804.96   1,630,377,967.98

资产总额             3,171,949,607.42    2,037,349,351.79     85,419,908.67   -2,027,207,561.89   3,267,511,305.99

负债总额               558,161,879.65     971,377,923.54      81,425,156.42    -409,041,067.87    1,201,923,891.74




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十五、母公司财务报表主要项目注释
1、其他应收款
                                                                                                       单位: 元

                    项目                     期末余额                                   期初余额

应收利息                                                  1,951,622.75

其他应收款                                              335,983,079.15                             331,740,343.18

合计                                                    337,934,701.90                             331,740,343.18

(1)应收利息

1)应收利息分类
                                                                                                       单位: 元

                    项目                     期末余额                                   期初余额

关联方往来利息                                            1,951,622.75

合计                                                      1,951,622.75


(2)其他应收款

1)其他应收款按款项性质分类情况
                                                                                                       单位: 元

                  款项性质                 期末账面余额                             期初账面余额

押金保证金                                                4,450,752.50                               3,250,752.50

拆借款(往来款)                                        303,638,336.14                             282,813,098.63

应收暂付款                                               33,000,000.00                              48,227,693.18

其他                                                       200,304.56                                   23,917.00

合计                                                    341,289,393.20                             334,315,461.31

按账龄披露
                                                                                                       单位: 元

                             账龄                                            期末余额

1 年以内(含 1 年)                                                                                  3,413,445.06

1 年之内                                                                                             3,413,445.06

1至2年                                                                                              34,237,612.00

合计                                                                                                37,651,057.06

2)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:

                                                                                                       单位: 元

                                                        本期变动金额
           类别                 期初余额                                                       期末余额
                                               计提                    收回或转回


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 账龄分析法组合                          2,575,118.13                2,731,195.92                                                5,306,314.05

3)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                                    单位: 元

                                                                                                  占其他应收款期末
       单位名称                款项的性质            期末余额                    账龄                                   坏账准备期末余额
                                                                                                  余额合计数的比例

第一名                   拆借款                      122,000,000.00 1 年之内

第二名                   拆借款                         87,844,421.50 1 年之内

第三名                   拆借款                         52,036,270.36 1 年之内

第四名                   拆借款                         41,257,644.28 1 年之内

第五名                   应收暂付款                     33,000,000.00 1-2 年                                                   4,950,000.00

合计                               --                336,138,336.14               --                                           4,950,000.00


2、长期股权投资
                                                                                                                                    单位: 元

                                        期末余额                                                             期初余额
  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

对子公司
             3,961,920,160.08        2,266,260,000.00     1,695,660,160.08       3,961,920,160.08         2,266,260,000.00   1,695,660,160.08
投资

合计         3,961,920,160.08        2,266,260,000.00     1,695,660,160.08       3,961,920,160.08         2,266,260,000.00   1,695,660,160.08


(1)对子公司投资
                                                                                                                                    单位: 元

                                                             本期增减变动
                  期初余额(账面                                                                           期末余额(账面      减值准备期末余
被投资单位                                                            计提减值
                       价值)            追加投资        减少投资                           其他                价值)                额
                                                                          准备

帝龙新材料
                   561,920,160.08                                                                          561,920,160.08
公司

苏州美生元
                  1,133,740,000.00                                                                        1,133,740,000.00   2,266,260,000.00
公司

合计              1,695,660,160.08                                                                        1,695,660,160.08   2,266,260,000.00


3、营业收入和营业成本

                                                                                                                                    单位: 元

                                                   本期发生额                                                上期发生额
           项目
                                        收入                       成本                            收入                      成本

主营业务                                           0.00                          0.00               -2,720,690.72               -119,435.90


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合计                                      0.00                  0.00           -2,720,690.72          -119,435.90

是否已执行新收入准则

√是 □否


十六、补充资料

1、当期非经常性损益明细表
√适用 □不适用

                                                                                                        单位: 元

                         项目                                  金额                            说明

非流动资产处置损益                                               -241,883.11

越权审批或无正式批准文件的税收返还、减免                           73,162.57

计入当期损益的政府补助(与企业业务密切相关,按照国             13,800,872.32
家统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              3,524,010.13
交易性金融资产、衍生金融资产、交易性金融负债、衍生
金融负债产生的公允价值变动损益,以及处置交易性金融
资产、衍生金融资产、交易性金融负债、衍生金融负债和
其他债权投资取得的投资收益

除上述各项之外的其他营业外收入和支出                              682,765.07

减:所得税影响额                                                4,537,446.93

合计                                                           13,301,480.05                    --

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

□适用 √不适用


2、净资产收益率及每股收益

                                                                                         每股收益
            报告期利润                  加权平均净资产收益率
                                                                       基本每股收益(元/股) 稀释每股收益(元/股)

归属于公司普通股股东的净利润                                   2.03%                    0.05                  0.05

扣除非经常性损益后归属于公司
                                                               1.51%                    0.04                  0.04
普通股股东的净利润


3、境内外会计准则下会计数据差异

(1)同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
□适用 √不适用




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

(3)境内外会计准则下会计数据差异原因说明,对已经境外审计机构审计的数据进行差异调节的,应注
明该境外机构的名称


4、其他

     加权平均净资产收益率的计算过程
                项 目                             序号                             本期数
归属于公司普通股股东的净利润                        A                              43,608,735.91
非经常性损益                                        B                              13,301,480.05
扣除非经常性损益后的归属于公司普通股            C=A-B                              30,307,255.86
股东的净利润
归属于公司普通股股东的期初净资产                    D                            2,024,435,429.58
发行新股或债转股等新增的、归属于公司普              E                                           -
通股股东的净资产
新增净资产次月起至报告期期末的累计月                F                                            -

回购或现金分红等减少的、归属于公司普通              G                                            -
股股东的净资产
减少净资产次月起至报告期期末的累计月                H

报告期月份数                                        K
其他事项引起的净资产变动                            I
变动次月起至报告期期末的累积月份数                  J
加权平均净资产                         L=D+A/2+E×F/K-G×H/K±I×J/K             2,046,239,797.54
加权平均净资产收益率                            M=A/L                                      2.13%
扣除非经常损益加权平均净资产收益率              N=C/L                                      1.48%

     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                          本期数
归属于公司普通股股东的净利润                           A                         43,608,735.91
非经常性损益                                           B                         13,301,480.05
扣除非经常性损益后的归属于公司普通股                C=A-B                        30,307,255.86
股东的净利润
期初股份总数                                           D                        850,870,049.00
因公积金转增股本或股票股利分配等增加                   E
股份数
发行新股或债转股等增加股份数                           F
增加股份次月起至报告期期末的累计月数                   G
因回购等减少股份数                                     H
减少股份次月起至报告期期末的累计月数                   I
报告期缩股数                                           J

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报告期月份数                                      K
发行在外的普通股加权平均数               L=D+E+F×G/K-H×I/K-J               850,870,049.00
基本每股收益                                   M=A/L                                  0.05
扣除非经常损益基本每股收益                     N=C/L                                  0.04

   (2) 稀释每股收益的计算过程
                项 目                             序号                           本期数
归属于公司普通股股东的净利润                        A                         43,608,735.91
稀释性潜在普通股对净利润的影响数                    B                                  -
稀释后归属于公司普通股股东的净利润               C=A-B                        43,608,735.91
非经常性损益                                        D                         13,301,480.05
稀释后扣除非经常性损益后的归属于公司             E=C-D                        30,307,255.86
普通股股东的净利润
发行在外的普通股加权平均数                          F                        850,870,049.00
认股权证、股份期权、可转换债券等增加的              G                             50,000.00
普通股加权平均数
稀释后发行在外的普通股加权平均数                 H=F+G                       850,920,049.00
稀释每股收益                                     M=C/H                                0.05
扣除非经常损益稀释每股收益                       N=E/H                                0.04




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