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神开股份(002278)公告正文

神开股份:2012年半年度报告

公告日期 2012-08-25
股票简称:神开股份 股票代码:002278
    神开股份                          上海神开石油化工装备股份有限公司 2012 年半年度报告
    上海神开石油化工装备股份有限公司Shanghai SK Petroleum & Chemical Equipment Corporation Ltd
               2012 年半年度报告
                   股票简称:神开股份
                    股票代码:002278
    神开股份                                                           上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                       目           录
    第一节       重要提示........................................................................................................ 3
    第二节       公司基本情况................................................................................................4
    第三节       主要会计数据和业务数据摘要................................................................... 5
    第四节       股本变动及股东情况................................................................................... 7
    第五节       董事、监事和高级管理人员情况............................................................... 9
    第六节       董事会报告..................................................................................................12
    第七节       重要事项......................................................................................................19
    第八节       财务会计报告(未经审计)..................................................................... 25
    第九节       备查文件目录..............................................................................................85
    第十节       其他报送数据..............................................................................................86
    神开股份                                          上海神开石油化工装备股份有限公司 2012 年半年度报告
    上海神开石油化工装备股份有限公司 2012 年半年度报告
                                   第一节      重要提示
    一、本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    二、本半年度报告经公司第二届董事会第九次会议审议通过,所有董事均出席了会议,没有董事、监事、高级管理人员对本报告内容的真实性、准确性、完整性无法保证或存在异议。
    三、公司半年度财务报告未经会计师事务所审计。
    四、公司负责人顾正先生、主管会计工作负责人李芳英女士及会计机构负责人方慧珍女士声明:保证半年度报告中财务报告的真实、完整。
    神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告
                                 第二节       公司基本情况(一)公司信息
    A 股代码                                                         002278
    A 股简称                                                       神开股份
    上市证券交易所                                              深圳证券交易所
    公司的法定中文名称                                上海神开石油化工装备股份有限公司
    公司的法定中文名称缩写                                         神开股份
    公司的法定英文名称                     Shanghai SK Petroleum & Chemical Equipment Corporation Ltd.
    公司法定代表人                                                    顾正
    注册地址                                             上海市闵行区浦星公路 1769 号
    注册地址的邮政编码                                               201114
    办公地址                                             上海市闵行区浦星公路 1769 号
    办公地址的邮政编码                                               201114
    公司国际互联网网址                                          www.shenkai.com
    电子信箱                                                  shenkai@shenkai.com(二)联系人和联系方式
                                                                    董事会秘书
    姓名                                                                     顾冰
    联系地址                                                  上海市闵行区浦星公路 1769 号
    电话                                                               021-64293895
    传真                                                               021-54336696
    电子信箱                                                       gubing@shenkai.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称                                  《证券时报》、《中国证券报》登载半年度报告的中国证监会指定网站网
                                                       巨潮资讯网(http://www.cninfo.com.cn)址
    公司半年度报告备置地点                                           公司董事会办公室
    神开股份                                                    上海神开石油化工装备股份有限公司 2012 年半年度报告
                        第三节        主要会计数据和业务数据摘要(一)主要会计数据和财务指标
    以前报告期财务报表是否发生了追溯调整   □ 是 √ 否主要会计数据
             主要会计数据              报告期(1-6 月)        上年同期(1-6 月)     本报告期比上年同期增减(%)
    营业总收入(元)                           384,427,228.61          256,435,685.34                          49.91%
    营业利润(元)                              37,725,406.05           40,008,595.64                          -5.71%
    利润总额(元)                              42,971,609.14           50,473,489.58                         -14.86%
    归属于上市公司股东的净利润(元)            36,392,615.93           39,339,300.31                          -7.49%归属于上市公司股东的扣除非经常性损
                                            31,267,154.41           28,995,683.69                           7.83%益的净利润(元)
    经营活动产生的现金流量净额(元)            35,312,975.35          -26,013,555.08                         235.75%
                                          本报告期末              上年度期末        本报告期末比上年度期末增减(%)
    总资产(元)                             1,567,035,367.95       1,491,217,584.97                            5.08%
    归属于上市公司股东的所有者权益(元)     1,140,387,703.85       1,156,255,622.80                           -1.37%
    股本(股)                                 261,523,284.00          261,523,284.00                           0.00%主要财务指标
             主要财务指标              报告期(1-6 月)          上年同期           本报告期比上年同期增减(%)
    基本每股收益(元/股)                                  0.14             0.15                               -6.67%
    稀释每股收益(元/股)                                  0.14             0.15                               -6.67%扣除非经常性损益后的基本每股收益
                                                       0.12             0.11                                9.09%(元/股)
    全面摊薄净资产收益率(%)                              3.15%           3.52%                               -0.37%
    加权平均净资产收益率(%)                              3.15%           3.52%                               -0.37%扣除非经常性损益后全面摊薄净资产收
                                                       2.71%           2.59%                                0.12%益率(%)扣除非经常性损益后的加权平均净资产
                                                       2.71%           2.59%                                0.12%收益率(%)每股经营活动产生的现金流量净额(元/
                                                       0.14            -0.10                              240.00%股)
                                          本报告期末            上年度期末     本报告期末比上年度同期末增减(%)归属于上市公司股东的每股净资产(元/
                                                       4.36             4.42                               -1.36%股)
    资产负债率(%)                                      26.00%           21.00%                                5.00%
    神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告(二)扣除非经常性损益项目和金额
                         项目                      金额(元)                       说明
    非流动资产处置损益                                     503,913.00 本报告期内公司处置了部分闲置固定资产越权审批或无正式批准文件的税收返还、减免
                                                                  主要为政府资助的企业扶持资金及各类科计入当期损益的政府补助(与企业业务密切相关,按照
                                                     4,707,793.27 技奖励,以及中央投资项目专项拨款本期国家统一标准定额或定量享受的政府补助除外)
                                                                  按完成比例计入损益的部分计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
                                                                    为职工离职违约金以及其他小额营业外收
    除上述各项之外的其他营业外收入和支出                    34,496.82
                                                                    支其他符合非经常性损益定义的损益项目
                                                                    为本报告期内江西飞龙产生的非经营性损
    少数股东权益影响额                                      -1,336.50
                                                                    益由少数股东承担的份额
    所得税影响额                                          -119,405.07
    合计                                                 5,125,461.52                    --
      神开股份                                                     上海神开石油化工装备股份有限公司 2012 年半年度报告
                                第四节         股本变动及股东情况(一)股本变动情况□ 适用 √ 不适用(二)证券发行与上市情况1、前三年历次证券发行情况
    股票类            发行日期          发行价格      发行数量           上市日期         获准上市交易数   交易终止
                                       (元/股)                                               量           日期
    A股              2009 年 07 月 28 日      15.96     46,000,000    2009 年 08 月 11 日        46,000,000
      经中国证券监督管理委员会证监许可[2009]647号文核准,公司于2009年7月28日向社会公开发行人民币普通股(A股)4,600万股,每股面值1.00 元,发行价格为每股15.96 元,其中网下向询价对象配售920万股,网上向社会公众投资者配售3,680万股。2009年8月11日,在深圳证券交易所挂牌上市。(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 29,694 户。2、前十名股东持股情况
                                                   前十名股东持股情况
                                                                            持有有限售         质押或冻结情况
      股东名称(全称)       股东性质     持股比例(%)       持股总数
                                                                            条件股份       股份状态        数量
    顾正                        境内自然人             18.52%    48,434,539 48,434,539            无             0
    李芳英                      境内自然人             12.29%    32,129,491 32,129,491            无             0
    袁建新                      境内自然人              9.73%    25,445,809 25,445,809            无             0
    王祥伟                      境内自然人              9.69%    25,328,725 25,328,725            无             0
    寇玉亭                      境内自然人              1.00%       2,605,836    2,605,836        无             0
    陈志敏                      境内自然人              0.98%       2,569,733    2,569,733        无             0
    赵树荣                      境内自然人              0.70%       1,828,800    1,828,800        无             0
    丁文华                      境内自然人              0.70%       1,828,800    1,828,800        无             0
    顾冰                        境内自然人              0.70%       1,828,800    1,828,800        无             0
    郑帼芳                      境内自然人              0.70%       1,828,800    1,828,800        无             0股东情况的说明
    神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告前十名无限售条件股东持股情况
                                           期末持有无限售条件                   股份种类及数量
                 股东名称
                                               股份的数量             种类                       数量
    陈志敏                                               2,569,733        A股                               2,569,733
    迟仲民                                               1,395,278        A股                               1,395,278中信建投证券股份有限公司客户信用交易担保
                                                     1,381,409        A股                               1,381,409证券账户中国建设银行-华夏红利混合型开放式证券投
                                                     1,232,443        A股                               1,232,443资基金
    张霞                                                 1,100,000        A股                               1,100,000
    沈亚光                                               1,092,003        A股                               1,092,003
    中信银行-招商优质成长股票型证券投资基金             1,019,196        A股                               1,019,196
    丁谦峰                                                 937,050        A股                                 937,050
    姚梅华                                                 888,179        A股                                 888,179
    郑惠民                                                 800,000        A股                                 800,000
    上述股东关联关系或(及)一致行动人的说明:(1)股东顾正和股东顾冰之间存在亲属关系;股东李芳英和股东赵树荣之间存在亲属关系;股东袁建新和股东郑帼芳之间存在亲属关系;股东王祥伟和股东丁文华之间存在亲属关系。(2)前十名股东与前十名无限售条件股东之间除陈志敏为同一股东外,其它未发现关联关系。3、控股股东及实际控制人情况(1)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                   顾正、李芳英、袁建新、王祥伟
    实际控制人类别                                               个人情况说明:顾正、李芳英、袁建新、王祥伟,四人合计持有公司股份 131,338,564 股,占公司总股本的 50.23%。报告期内,公司控股股东及实际控制人未发生变化.(2)公司与实际控制人之间的产权及控制关系的方框图
       神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告第五节 董事、监事和高级管理人员(一) 董事、监事和高级管理人员持股变动
                                                                                               本期增持股 本期减持股 期末持股数 其中:持有限制 期末持有股票             是否在股东单位或其
    姓名       职务     性别   年龄      任期起始日期        任期终止日期       期初持股数(股)                                                                 变动原因
                                                                                              份数量(股) 份数量(股) (股)  性股票数量(股)期权数量(股)          他关联单位领取薪酬
    顾正      董事长       男     76    2010 年 11 月 11 日 2013 年 11 月 11 日       48,434,539           0            0   48,434,539     48,434,539            0    无            否
          总经理;董                                                                                                                                          0    无
    李芳英                 女     57    2010 年 11 月 11 日 2013 年 11 月 11 日       32,129,491           0            0   32,129,491     32,129,491                               否
          事
    袁建新    董事         男     65    2010 年 11 月 11 日 2013 年 11 月 11 日       25,445,809           0            0   25,445,809     25,445,809            0    无            否
    王祥伟    董事         男     66    2010 年 11 月 11 日 2013 年 11 月 11 日       25,328,725           0            0   25,328,725     25,328,725            0    无            否
          董事;副总                                                                                                                                          0    无
    寇玉亭                 男     44    2010 年 11 月 11 日 2013 年 11 月 11 日        2,605,836           0            0    2,605,836      2,605,836                               否
          经理
          董事;副总                                                                                                                                          0    无
    顾冰      经理;董事    男     43    2011 年 10 月 25 日 2013 年 11 月 11 日        1,828,800           0            0    1,828,800      1,828,800                               否
          会秘书
    管彤贤    独立董事     男     78    2010 年 11 月 11 日 2013 年 11 月 11 日                0           0            0            0              0            0    无            否
    胡守钧    独立董事     男     67    2010 年 11 月 11 日 2013 年 11 月 11 日                0           0            0            0              0            0    无            否
    尤家荣    独立董事     男     57    2010 年 11 月 11 日 2013 年 11 月 11 日                0           0            0            0              0            0    无            否
    毕东杰    监事         男     40    2010 年 11 月 11 日 2013 年 11 月 11 日        1,011,671           0            0    1,011,671      1,011,671            0    无            否
    王敏      监事         女     45    2010 年 11 月 11 日 2013 年 11 月 11 日          616,372           0            0      616,372        616,372            0    无            否
    金盛华    监事         男     52    2010 年 11 月 11 日 2013 年 11 月 11 日          206,203           0            0      206,203        206,203            0    无            否
    方慧珍    财务总监     女     55    2012 年 01 月 16 日 2013 年 11 月 11 日                0           0            0            0              0            0    无            否
       神开股份                                                    上海神开石油化工装备股份有限公司 2012 年半年度报告(二)任职情况在其他单位任职情况
    任职人                  其他单位名称              在其他单位        任期起始日期          任期终止日期       在其他单位
    员姓名                                            担任的职务                                                 是否领取报
                                                                                                               酬津贴
    李芳英      上海神开石油设备有限公司、上海神开    执行董事、     2011 年 02 月 01 日   2014 年 02 月 01 日      否
            石油科技有限公司、上海神开石油仪器    董事长
            有限公司、江西飞龙钻头制造有限公司
    寇玉亭      上海神开石油设备有限公司、江西飞龙    总经理、董     2011 年 02 月 01 日   2014 年 02 月 01 日      否
            钻头制造有限公司                      事
    尤家荣      上海宽频科技股份有限公司              独立董事       2010 年 08 月 16 日   2013 年 08 月 16 日      是
    王敏        上海神开石油科技有限公司              总经理         2011 年 02 月 01 日   2014 年 02 月 01 日      否
    金盛华      上海神开石油设备有限公司销售公司      总经理         2011 年 02 月 01 日   2014 年 02 月 01 日      否(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人
                       由董事会薪酬与考核委员会提出议案,报董事会和股东大会审议批准。员报酬的决策程序董事、监事、高级管理人
                       董事、监事、高级管理人员薪酬管理办法员报酬确定依据董事、监事和高级管理人
                       公司按照董、监、高人员履职情况、年度责任目标完成情况和工作业绩,及时足额支付报酬。员报酬的实际支付情况(四)公司董事、监事、高级管理人员变动情况
    姓名           担任的职务       变动情形             变动日期                            变动原因
    方慧珍            财务总监             聘任      2012 年 01 月 16 日                      董事会新聘任
    顾冰                董事               聘任      2012 年 04 月 26 日                     股东大会新聘任(五)公司员工情况
    在职员工的人数                                                                                                  1,317
    公司需承担费用的离退休职工人数                                                                                        0
                                                      专业构成
                        专业构成类别                                               专业构成人数
    生产人员                                                                                                          711
    销售人员                                                                                                          191
    技术人员                                                                                                          266
    财务人员                                                                                                             27
    行政人员                                                                                                          122
                                                      教育程度
                        教育程度类别                                               数量(人)
    博士                                                                                                                  2
    神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    硕士                                                                                                   42
    本科                                                                                                  348
    大专                                                                                                  238
    高中及以下                                                                                            687
    公司员工情况说明:已包含控股子公司江西飞龙钻头制造有限公司数据。
    神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告
                                         第六节 董事会报告(一) 报告期内公司经营情况回顾1、公司总体经营情况
    2012 年上半年,国内宏观经济发展进入转型调整期,国际欧债危机持续蔓延、美国经济复苏缓慢,公司面临着十分复杂宏观经济环境。面对这种复杂的经济局面,在董事会的领导下,经营团队认真贯彻年初确定的 2012 年经营方针,并采取了进一步开拓国外市场、优化内控管理、增加高新科技产品的研发、积极引进人才等措施,实现了公司营业收入同比较大幅度增长。但受人力成本、制造成本产品占比高于上年同期以及研发投入增大的影响,营业利润比上年同期有所下降;同时,本期取得的政府补贴少于上年同期,也是导致利润总额下降的重要因素。
    公司上半年实现营业收入 38,442.72 万元,比上年同期增长 49.91%;实现营业利润 3,772.54 万元,比上年同期下降 5.71%;实现利润总额 4,297.16 万元,比上年同期下降 14.86%;实现归属于上市公司股东的净利润 3,639.26 万元,比上年同期下降7.49%。2、公司主营业务及其经营状况(1)公司经营范围
    公司的主营业务为研发、制造、销售石油勘探设备、钻井井控设备、采油和井口设备、石油产品规格分析仪器等,同时为顾客提供与公司产品有关的工程技术服务。(2)主营业务分行业、分产品情况表
                                                                                                   单位:元
                                                                   营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品     营业收入         营业成本       毛利率(%)
                                                                   同期增减(%) 同期增减(%)     期增减(%)分行业
    工业             340,925,815.92 240,746,272.23            29.38%           48.56%          82.3%          -13.07%
    技术服务业        42,372,819.80   26,072,641.33           38.47%           57.26%         24.81%           16.00%分产品
    石油钻采设备     328,626,960.97 235,241,314.22            28.42%           51.04%         86.45%           -13.6%
    油品分析仪器      12,298,854.95    5,504,958.01           55.24%            3.24%         -6.60%              4.72%
    工程技术服务      42,372,819.80   26,072,641.33           38.47%           57.26%         24.81%           16.00%
    毛利率比上年同期增减幅度较大的原因说明:受人力成本和制造成本产品占比高于上年同期的影响,石油钻采设备的毛利率比上年有明显回落;另外,由于加大了市场的开拓,工程技术服务的毛利率比上年同期有较大增加。
    神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告(3)主营业务分地区情况
                                                                                                         单位:元
                 地区                              营业收入                         营业收入比上年同期增减(%)
    境内                                                         278,930,878.57                                    28.98%
    境外                                                         104,367,757.15                                   159.78%
    报告期内,公司境内营业收入占主营业务收入的比重较大,达到 72.77%。而境外营业收入增长较快,比去年同期增 长159.78%,占主营业务收入的比重也由去年同期的 15.67%上升到了 27.23%。(4)报告期公司主要会计报表项目发生重大变化的原因说明
    1)、合并资产负债表项目大幅度变动的原因分析
                                                                                                        单位:元
    资产负债表项目          期末数                    期初数                       增减幅度                 原因分析(见下文)
    应收票据                 5,127,000.00              19,188,842.31                           -73.28%              1
    预付账款                25,034,239.73              14,861,639.44                            68.45%              2
    短期借款                            0              15,000,000.00                          -100.00%              3
    应付票据                55,077,540.00                  2,947,000.00                       1768.94%              4
    预收款项                22,268,559.94              15,814,516.26                            40.81%              5
    应交税费                14,334,091.10              -2,273,240.11                           730.56%              6
    其他应付款                 530,934.12                  2,857,856.49                        -81.42%              7
    其他流动负债             3,140,427.41                  1,186,157.59                        164.76%              8
    1、为当期经营收取的银行承兑汇票在期末结存数减少所致;
    2、为当期公司购买固定资产,预付款尚未结清,导致本项金额增加;
    3、为年初银行贷款到期还款后本期未办理续借所致;
    4、子公司业务量增加,对流动资金的需求量随之增加,引起当期未结算的应付银行承兑汇票增加;
    5、为当期预收货款增加所致;
    6、主要原因:一是由于业务量的增加,应交税费随之增大;二是由于本年6月份发放了上年的现金股利,相应代扣代缴的应交个人所得税在本期期末尚未申报缴纳,造成应交个人所得税大幅增加;三是公司在上年正在办理高新技术企业复评,暂按未享受优惠政策的25%税率预缴企业所得税,今年按15%税率缴纳;
    7、为当期支付了部分募投项下的质保金所致;
    8、为本期末尚未结算的委外加工费增加所致。
    2)、合并利润表项目大幅度变动原因分析
                                                                                                        单位:元
           利润表项目            2012 年 1 月至 6 月          2011 年 1 月至 6 月          增减幅度       原因分析(见下文)
    营业收入                                384,427,228.61                256,435,685.34           49.91%               1
    营业成本                                267,380,488.40                152,951,045.57           74.81%               2
    营业税金及附加                            3,047,816.89                 1,558,407.36            95.57%               3
       神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
    销售费用                                  37,887,945.43              27,126,213.71            39.67%              4
    资产减值损失                               5,525,433.44               1,192,527.77           363.34%              5
    营业外收入                                 5,266,577.59              10,479,218.94           -49.74%              6
    所得税费用                                 6,533,897.49              10,562,411.61           -38.14%              7
    少数股东损益                                  45,095.72                 571,777.66           -92.11%              8
    其他综合收益                                  44,121.92                -260,055.16           116.97%              9
    由于公司在上年初并购了江西飞龙公司,江西飞龙公司经营行为从2011年2月开始对公司合并报表产生影响,因此当期利润表与上年同期相比口径有所差异。
    1、除对比口径差异外,为当期业务量扩大所致;
    2、除对比口径差异外,主要原因有三:一是人力成本上涨,造成营业成本增加;二是在当期销售结构上,制造成本产品占比高于上年同期;三是当期业务量扩大;
    3、为当期业务量扩大所致;
    4、为公司当期业务量扩大销售费用随之增加;
    5、随着当期业务量的扩大,本期末应收账款比期初有明显增加,按照企业会计政策,本期计提的坏账准备也高于上年同期;
    6、主要为当期获取的政府补贴收入少于上年同期所致;
    7、公司在上年正在办理高新技术企业复评,暂按未享受优惠政策的25%税率预缴企业所得税,今年按15%税率缴纳所致;
    8、由于当期江西飞龙盈利低于上年同期,导致本项金额减少;
    9、本期内人民币相对美元汇率波动,与上年同期情况有所差异,造成本项金额波动幅度较大。
    3)、现金流量表项目大幅度变动原因分析
                                                                                                       单位:元
                  现金流量表项目                      2012 年 1 月至 6 月   2011 年 1 月至 6 月   增减幅度      原因分析
                                                                                                                (见下文)
    销售商品、提供劳务收到的现金                              295,452,572.87      204,191,682.56           44.69%       1
    支付给职工以及为职工支付的现金                             61,881,516.23       46,648,321.53           32.66%         2
    支付的各项税费                                             13,233,455.15       19,372,796.41       -31.69%            3
    支付其他与经营活动有关的现金                               65,196,452.26       32,510,884.67       100.54%            4
    处置固定资产、无形资产和其他长期资产收回的现金净额           870,845.00              50,000.00    1641.69%            5
    购建固定资产、无形资产和其他长期资产支付的现金             13,740,313.02       10,290,051.88           33.53%         6
    分配股利、利润或偿付利息支付的现金                         47,493,460.54       32,710,570.50           45.19%         7
    汇率变动对现金及现金等价物的影响                               68,360.66          -275,727.40     -124.79%            8
    由于公司在上年初并购了江西飞龙公司,江西飞龙公司经营行为从2011年2月开始对公司合并报表产生影响,因此当期现金流量表与上年同期相比口径有所差异。
    1、为公司当期资金回笼好于上年同期所致;
    2、除对比口径差异外,由于本期业务量增长所需职工人数增加以及人工成本上涨所致;
    3、公司在上年正在办理高新技术企业复评,暂按未享受优惠政策的25%税率预缴企业所得税,今年按15%税率缴纳所致;
    4、主要原因为:受业务量增加的影响,当期支付的期间费用、业务保证金和备用金均有所增加;
    5、为当期处置了部分闲置固定资产所致;
    6、为公司当期购买固定资产支付的现金增加;
    7、主要原因为本期支付的现金股利高于上年同期;
    神开股份                                                  上海神开石油化工装备股份有限公司 2012 年半年度报告
    8、本期人民币相对美元汇率有所波动,与上年同期情况有所差异,造成本项金额波动幅度较大。
    (5)   经营中的问题与困难及解决途径
    1)、经营中的问题与困难
    1、由于公司在人力资源和研发上持续不断的投入,因此对公司的短期业绩增长形成一定影响。
    2、公司上半年防喷器等机械类产品的销售增长较快,公司不同产品销售权重的变化对公司的整体毛利率产生了影响。此外,由于机械类产品的制造周期较长,需要提前储备原材料,在一定程度上造成公司整体存货及应收账款的规模相比去年同期未能得到下降。
    2)、解决途径
    1、夯实国内市场积极开拓国外市场。国内重点健全公司的市场营销体系,国外逐步开拓美洲地区销售和售后服务网络。
    2、继续加大技术研发和产品升级,紧跟市场动向。
    3、加强内部管理,控制存货规模并加强应收帐款的回款力度。
      国内国际经济环境变化莫测,本着对股东负责态度,董事会和公司管理层会进一步完善各方面的策略和制度,积极应对各种困难和挑战,将公司的各项工作推向一个新的台阶。(二)公司投资情况1、募集资金总体使用情况
                                                                                         单位:万元
    募集资金总额                                                                                          69,999.16
    报告期投入募集资金总额                                                                                 1,073.26
    已累计投入募集资金总额                                                                                31,142.28
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告2、募集资金承诺项目情况
                                                                                                                                                 单位:万元
                                                                                                 截至期末投资进
                             是否已变更项目 募集资金承诺 调整后投资 本报告期投 截至期末累计                     项目达到预定可使 本报告期实 是否达到 项目可行性是否
    承诺投资项目和超募资金投向                                                                         度(%)(3)=
                             (含部分变更)     投资总额     总额(1)    入金额   投入金额(2)                        用状态日期     现的效益 预计效益 发生重大变化
                                                                                                     (2)/(1)承诺投资项目
    1.各子公司新增设备                否              24,975       24,975     856.27      10,731.6           42.97% 2011 年 12 月 31 日         0       否        否
    2.公司生产厂房建设                否              26,025       26,025     181.99      5,685.68           21.85% 2012 年 07 月 31 日         0       否        否
    3.铺底流动资金使用                否              10,000       10,000          0        10,000             100% 2011 年 12 月 31 日         0       否        否
    承诺投资项目小计                   -              61,000       61,000   1,038.26     26,417.28 -                  -                         0        -        -超募资金投向投资并购江西飞龙钻头制造有
                                  否               4,900        4,900         35         4,725           96.43% 2011 年 01 月 31 日       9.16      否        否限公司
    归还银行贷款(如有)               -                   0            0          0             0            0.00% -                     -              -        -
    补充流动资金(如有)               -                   0            0          0             0            0.00% -                     -              -        -
    超募资金投向小计                   -               4,900        4,900          0         4,725 -                  -                                  -        -
    合计                               -              65,900       65,900   1,073.26     31,142.28 -                  -                                  -        -未达到计划进度或预计收益的 受金融危机影响部分项目情况发生变化,为确保项目收益率,需要对项目重新评估、论证,调整设计方案,因此造成研发大楼项目建设延迟。该项目下半情况和原因(分具体项目) 年将开工。项目可行性发生重大变化的情
                           无此情况。况说明
                           √ 适用 □ 不适用超募资金的金额、用途及使用
    进展情况                   2011 年 1 月 6 日,公司董事会二届二次会议审议通过了《关于使用部分超额募集资金投资并购江西飞龙钻头制造有限公司的议案》,同意将部分超募资金
                           人民币 4,900 万元用于对江西飞龙钻头制造有限公司的并购。该项目已完成。
                           □ 适用 √ 不适用募集资金投资项目实施地点变
    更情况                     □ 报告期内发生 □ 以前年度发生募集资金投资项目实施方式调 □ 适用 √ 不适用
    整情况                     □ 报告期内发生 √ 以前年度发生
    神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
                           公司第一届董事会 2009 年第三次会议决定,对公司下属三个子公司进行重组,募集资金项目实施主体随之改变。(1)将原计划对上海神开石油科技有限公
                           司增资的 4,343 万元转为向上海神开石油设备有限公司增资。(2)将原计划对上海神开采油设备有限公司增资的 4,539 万元转为向上海神开石油设备有限
                           公司增资以上募集资金项目实施主体调整事项已经公司第一届董事会 2010 年第六次会议和公司 2010 年第一次临时股东大会审议通过。
                           √ 适用 □ 不适用募集资金投资项目先期投入及
    置换情况                   募集资金到位前,公司用自筹资金预先投入募集资金投资项目的金额为 1,877.04 万元。经公司第一届董事会 2009 年第二次会议批准,母公司和相关子公
                           司分别于 2009 年 10 月用募集资金置换了上述预先已投入募资资金项目的自筹资金。
                           √ 适用 □ 不适用
                           1、2011 年 10 月 25 日,公司召开第二届董事会第六次会议,审议通过了《关于使用部分闲置募集资金暂时补充流动资金的议案》,同意公司使用闲置募集用闲置募集资金暂时补充流动 资金 6,500 万元暂时补充流动资金,使用期限自董事会批准之日起不超过 6 个月,使用期满后,公司将上述资金归还至募集资金专户。公司已于 2012 年 4
    资金情况                   月 24 日将上述资金全部归还至公司开立的募集资金专用账户,并将募集资金的归还情况通知了公司保荐机构及保荐代表人。2、2012 年 7 月 12 日,公司
                           召开第二届董事会 2012 年第二次临时会议,审议通过了《关于使用部分闲置募集资金暂时补充流动资金的议案》,同意公司使用闲置募集资金 6,500 万元
                           暂时补充流动资金,使用期限自公司第二届董事会 2012 年第二次临时会议批准之日起不超过 6 个月,使用期满后,公司将上述资金归还至募集资金专户。
                           本次项目已实施,尚未达到预定使用期限。项目实施出现募集资金结余的
                           □ 适用 √ 不适用金额及原因尚未使用的募集资金用途及去
                           尚未使用的募集资金存放于募集资金专户中集中管理。向募集资金使用及披露中存在的
                           无此情况。问题或其他情况
       神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告(三)对 2012 年 1-9 月经营业绩的预计
    2012 年 1-9 月净利润同比变动幅度的预计范围                              -10.00%       至                     20.00%
    2012 年 1-9 月净利润同比变动区间的预计范围(万元)                        -510        至                      1,020
    2011 年 1-9 月经营业绩归属于上市公司股东的净利润(元):                                             51,051,343.50
                                                           公司营业收入继续增长,但由于人力成本、产品结构变化等因素业绩变动的原因说明
                                                           影响,引起利润波动。(四)公司现金分红政策的制定及执行情况
    公司始终重视投资者合理投资回报,在利润分配政策保持连续性和稳定性的同时,结合公司经营发展状况、盈利规模、项目投资资金需求情况,提出有利于公司可持续健康发展的分配方案;按照《公司章程》的规定,公司可以采取现金或者股票方式分配股利,可以进行中期分红;公司最近三年以现金方式累计分配的利润应不少于最近三年实现的年均可分配利润的百分之三十。
    具体的年度利润分配方案由董事会根据公司经营状况拟定,报股东大会审议,审议通过后,由公司董事会办公室负责在股东大会结束后 2 个月内实施。
    公司最近三年累计现金分红金额占最近年均净利润的比例为 142.17%。公司对现金分红政策的制定和执行情况符合《公司章程》和相关规定要求。(五)利润分配或资本公积金转增预案不适用
       神开股份                                                        上海神开石油化工装备股份有限公司 2012 年半年度报告
                                         第七节 重要事项(一)公司治理的情况
      报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》和中国证监会有关法律法规等的要求,不断地完善公司治理结构,建立健全内部管理和控制制度,持续深入开展公司治理活动,以进一步规范公司运作,提高了公司治理水平。截至报告期末,公司报告期内未收到监管部门行政监管措施需限期整改的有关文件,公司治理的实际状况符合中国证监会关于上市公司治理的相关文件要求。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况
      根据2012年4月26日2011年度股东大会决议,公司以截至2011年12月31日的公司总股本261,523,284股为基数,向全体股东每10股派发现金股利2元(含税,扣税后,个人、证券投资基金、QFII、RQFII实际每10股派1.8元),共分配现金股利52,304,656.80元。
    上述利润分配方案已于 2012 年 6 月 21 日实施完毕。(三)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项不适用2、担保情况
                                                                                                        单位:万元
                                     公司对外担保情况(不包括对子公司的担保)
                                                                                                              是否为关
                      担保额度            实际发生日期
                                                                                                     是否履行 联方担保
    担保对象名称     相关公告   担保额度 (协议签署 实际担保金额               担保类型    担保期
                                                                                                       完毕     (是或
                      披露日期                日)
                                                                                                                否)
    报告期内审批的对外担保额度                                       报告期内对外担保实际发生
                                                             0                                                           0
    合计(A1)                                                       额合计(A2)
    报告期末已审批的对外担保额                                       报告期末实际对外担保余额
                                                             0                                                           0
    度合计(A3)                                                     合计(A4)
                                                公司对子公司的担保情况
                                                                                                              是否为关
                      担保额度            实际发生日期
                                                                                                     是否履行 联方担保
    担保对象名称     相关公告   担保额度 (协议签署 实际担保金额               担保类型    担保期
                                                                                                       完毕     (是或
                      披露日期                日)
                                                                                                                否)
    上海神开石油设备 2012 年 04                  2012 年 5 月 9
                                     6,000                              2,479     保证       一年       否          否
    有限公司         月 21 日                    日
    上海神开石油设备 2012 年 04                  2012 年 06 月
                                     2,000                                        保证       一年       否          否
    有限公司         月 21 日                    19 日
       神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告上海神开石油设备 2012 年 04
                                   7,000 详见备注            3,016.75       保证        一年       否          否
    有限公司         月 21 日
    报告期内审批对子公司担保额                               报告期内对子公司担保实际
                                                15,000                                                   5,495.75
    度合计(B1)                                             发生额合计(B2)
    报告期末已审批的对子公司担                               报告期末对子公司实际担保
                                                15,000                                                   5,495.75
    保额度合计(B3)                                         余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                 报告期内担保实际发生额合
                                                15,000                                                   5,495.75
    (A1+B1)                                                计(A2+B2)
    报告期末已审批的担保额度合                               报告期末实际担保余额合计
                                                15,000                                                   5,495.75
    计(A3+B3)                                              (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                      0.05其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                     0直接或间接为资产负债率超过 70%的被担保对象提供的债务
                                                                                                                    0担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                               0
    上述三项担保金额合计(C+D+E)                                                                                       0
                                                         被担保方上海神开石油设备有限公司财务状况稳定,经营情况
    未到期担保可能承担连带清偿责任说明                       良好,具有偿付债务的能力,公司为其提供担保的风险在可控
                                                         范围内。
    违反规定程序对外提供担保的说明                           不适用注:公司为子公司上海神开石油设备有限公司向建设银行融资提供的担保额度7000万元尚未实际签署担保协议;实际担保金额3,016.75万元,为子公司上海神开石油设备有限公司在上个授信担保期间内实际开出且截止本报告期末尚未到期的银行承兑汇票余额。3、日常经营重大合同的履行情况报告期内,公司不存在需要披露的日常经营重大合同。(四)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项
                                                                                        承诺时
       承诺事项          承诺人                           承诺内容                             承诺期限 履行情况
                                                                                          间股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺
                   1.持有本公司 5% 以 1.在作为上海神开石油化工装备股份有限公司实             1.持续有
                   上股权的主要股东及 际控制人期间,本人及本人近亲属将不会以任何方           效;2.自
                   实际控制人顾正、李 式直接或间接从事与上海神开石油化工装备股份             公司股票
                                                                                    2007 年            以上承诺
                   芳英、袁建新和王祥 有限公司及其控股子公司现有及将来从事的业务             上市交易
    发行时所作承诺                                                                      11 月 25           均得到认
                   伟;2.持有本公司 5% 构成同业竞争的任何活动,并愿意对违反上述承诺          之日起 36
                                                                                    日                 真履行。
                   以上股份的主要股东 而给上海神开石油化工装备股份有限公司造成的             个月;3.
                   及实际控制人顾正、 经济损失承担赔偿责任;2.各方同意在本协议有效           自公司股
                   李芳英、袁建新和王 期间就本协议所述事项互为一致行动人,各方承诺           票上市交
       神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告
                   祥伟;3.公司实际控     将严格遵守和履行相关法律、行政法规、中国证监          易之日起
                   制人顾正、李芳英、     会行政规章及规范性文件规定的、关于一致行动人          36 个月。
                   袁建新、王祥伟及其     的义务和责任。各方将作为一致行动人,共同协力
                   关联方顾冰、赵树荣、   处理涉及神开股份发展相关的各重要事项;3.自本
                   郑帼芳、丁文华等 8     公司股票在证券交易所上市交易之日起 36 个月内
                   人承诺:        时任   不转让或委托他人管理其直接持有的本公司股份,
                   公司董事、监事、高     也不由本公司收购该部分股份。        自本公司
                   级管理人员顾正、李     股票在证券交易所上市交易之日起 36 个月内不转
                   芳英、袁建新、王祥     让或委托他人管理其持有的本公司股份,也不由本
                   伟、寇玉亭、戴廷轩、   公司收购该部分股份。超过上述 36 个月的期限后,
                   毕东杰、王敏、金盛     在本公司任职期间,每年转让的股份不超过持有公
                   华、王弥宗。           司股份总数的 25%,离职后半年内,不转让所持有
                                          的公司股份,并向本公司及时申报所持公司股份及
                                          其变动情况。其他对公司中小股东所作承诺承诺是否及时履行 √ 是 □ 否 □ 不适用未完成履行的具体原因及下一步计划是否就导致的同业竞争和关联交易问 □ 是 √ 否 □ 不适用题作出承诺承诺的解决期限解决方式
    承诺的履行情况     以上承诺均得到认真履行。(五)其他综合收益细目
                                                                                                    单位:元
                             项目                                    2012 年 1 月至 6 月      2011 年 1 月至 6 月1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计
    4.外币财务报表折算差额                                                            44,121.92            -260,055.16减:处置境外经营当期转入损益的净额
    小计                                                                              44,121.92            -260,055.165.其他
       神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计
    合计                                                                             44,121.92             -260,055.16(六)报告期内接待调研、沟通、采访等活动登记表
                                                                                             谈论的主要内容及提供
       接待时间         接待地点           接待方式        接待对象类型          接待对象
                                                                                                     的资料
                                                                                          了解行业动态,公司基本
                                                                             平安证券、华
    2012 年 01 月 05 日   公司会议室           实地调研            机构                       情况、经营现状,以及未
                                                                               夏基金
                                                                                          来发展战略。
                                                                             华安基金、汇 了解行业动态,公司基本
    2012 年 01 月 06 日   公司会议室           实地调研            机构          丰晋信基金、 情况、经营现状,以及未
                                                                               安信证券 来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 01 月 06 日   公司会议室           实地调研            机构              华龙证券    情况、经营现状,以及未
                                                                                             来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 02 月 01 日   公司会议室           实地调研            机构              东北证券    情况、经营现状,以及未
                                                                                             来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 02 月 15 日   公司会议室           实地调研            机构              华夏基金    情况、经营现状,以及未
                                                                                             来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 02 月 17 日   公司会议室           实地调研            机构              瑞银证券    情况、经营现状,以及未
                                                                                             来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 05 月 08 日   公司会议室           实地调研            机构              盘古天衡    情况、经营现状,以及未
                                                                                             来发展战略。
                                                                                             了解行业动态,公司基本
    2012 年 06 月 20 日   公司会议室           实地调研            机构              恒泰证券    情况、经营现状,以及未
                                                                                             来发展战略。(七)信息披露索引
             事项              刊载的报刊名称及版面            刊载日期              刊载的互联网网站及检索路径
                                                                                   巨潮资讯网:
    2012-001:关于聘请的会计师 证券时报:D17 版中国证券报:                            http://www.cninfo.com.cn/final
                                                           2012 年 01 月 11 日
    事务所更名公告                        A31 版                                       page/2012-01-11/60429286.PDF?w
                                                                                   ww.cninfo.com.cn
                                                                                   巨潮资讯网:
    2012-002:第二届董事会 2012 证券时报:D16 版中国证券报:                           http://www.cninfo.com.cn/final
                                                           2012 年 01 月 18 日
    年第一次临时会议决议公告               B72 版                                      page/2012-01-18/60457240.PDF?w
                                                                                   ww.cninfo.com.cn
                                                                                   巨潮资讯网:
                            证券时报:D36 版中国证券报:                           http://www.cninfo.com.cn/final
    2012-003:2011 年度业绩快报                                2012 年 02 月 28 日
                                       A39 版                                      page/2012-02-28/60592476.PDF?w
                                                                                   ww.cninfo.com.cn
    2012-004:公司及下属全资子 证券时报:D9 版中国证券报:                             巨潮资讯网:
                                                           2012 年 03 月 07 日
    公司通过高新技术企业复审             B14 版                                        http://www.cninfo.com.cn/final
       神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
    并取得证书的公告                                                                 page/2012-03-07/60634453.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-005:关于更换保荐代表 证券时报:D21 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 03 月 15 日
    人的公告                              B11 版                                     page/2012-03-15/60670390.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-006:第二届董事会第七 证券时报:D44 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 03 月 29 日
    次会议决议公告                       B247 版                                     page/2012-03-29/60750215.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-007:第二届监事会第七 证券时报:D44 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 03 月 29 日
    次会议决议公告                       B247 版                                     page/2012-03-29/60750217.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
                          证券时报:D44 版中国证券报:                           http://www.cninfo.com.cn/final
    2012-008:2011 年年报摘要                                  2012 年 03 月 29 日
                                    B247 版                                      page/2012-03-29/60750211.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-009:2010 年度内部控制 证券时报:D44 版中国证券报:                         http://www.cninfo.com.cn/final
                                                           2012 年 03 月 29 日
    自我评价报告                          B247 版                                    page/2012-03-29/60750220.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-010:关于募集资金年度 证券时报:D44 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 03 月 29 日
    存放及使用情况的专项报告             B247 版                                     page/2012-03-29/60750221.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-011:关于召开 2011 年 证券时报:D44 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 03 月 29 日
    度股东大会的通知                     B247 版                                     page/2012-03-29/60750216.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-012:关于举行 2011 年 证券时报:B5 版中国证券报:                           http://www.cninfo.com.cn/final
                                                           2012 年 04 月 07 日
    年度报告网上说明会的公告             B14 版                                      page/2012-04-07/60793902.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-013:第二届董事会第八 证券时报:B53 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 04 月 21 日
    次会议决议公告                       B111 版                                     page/2012-04-21/60872144.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-014:2012 年第一季度报 证券时报:B53 版中国证券报:                         http://www.cninfo.com.cn/final
                                                           2012 年 04 月 21 日
    告正文                                B111 版                                    page/2012-04-21/60872141.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:2012-015:关于为全资子公司
                           证券时报:B53 版中国证券报:                          http://www.cninfo.com.cn/final
    申请银行授信提供担保的公                                   2012 年 04 月 21 日
                                     B111 版                                     page/2012-04-21/60872145.PDF?w告
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:2012-016:关于部分闲置募集
                           证券时报:D120 版中国证券                             http://www.cninfo.com.cn/final
    资金暂时补充流动资金到期                                   2012 年 04 月 27 日
                                   报:A46 版                                    page/2012-04-27/60919907.PDF?w归还的公告
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-017:2011 年度股东大会 证券时报:D120 版中国证券                            http://www.cninfo.com.cn/final
                                                           2012 年 04 月 27 日
    决议公告                            报:A46 版                                   page/2012-04-27/60919906.PDF?w
                                                                                 ww.cninfo.com.cn
       神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                                                 巨潮资讯网:
    2012-018:2011 年度权益分派 证券时报:D20 版中国证券报:                         http://www.cninfo.com.cn/final
                                                           2012 年 06 月 15 日
    实施公告                               A6 版                                     page/2012-06-15/61139559.PDF?w
                                                                                 ww.cninfo.com.cn
                                                                                 巨潮资讯网:
    2012-019:内审部门负责人辞 证券时报:D20 版中国证券报:                          http://www.cninfo.com.cn/final
                                                           2012 年 06 月 21 日
    职公告                                B21 版                                     page/2012-06-21/61164104.PDF?w
                                                                                 ww.cninfo.com.cn
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
                                   第八节、财务会计报告(一)审计报告半年报未经过审计(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 上海神开石油化工装备股份有限公司
                                                                                               单位: 元
                  项目             附注                期末余额                         期初余额流动资产:
       货币资金                                              511,723,555.69                    548,355,846.51
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                                                   5,127,000.00                  19,188,842.31
       应收账款                                              441,551,121.27                    349,549,526.64
       预付款项                                               25,034,239.73                     14,861,639.44
       应收保费
       应收分保账款
       应收分保合同准备金
       应收利息                                                   3,302,849.05                     3,302,050.17
       应收股利
       其他应收款                                                 6,691,385.94                     5,570,908.63
       买入返售金融资产
       存货                                                  346,029,164.56                    324,252,681.58
       一年内到期的非流动资产
       其他流动资产
    流动资产合计                                               1,339,459,316.24                  1,265,081,495.28非流动资产:
       发放委托贷款及垫款
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资
       神开股份                   上海神开石油化工装备股份有限公司 2012 年半年度报告
       投资性房地产
       固定资产                  178,431,103.08                    178,182,095.30
       在建工程                    7,484,252.23                      6,706,705.51
       工程物资
       固定资产清理                  294,781.87                        269,946.07
       生产性生物资产
       油气资产
       无形资产                   36,099,118.70                     36,594,988.85
       开发支出
       商誉
       长期待摊费用
       递延所得税资产              5,266,795.83                      4,382,353.96
       其他非流动资产
    非流动资产合计                   227,576,051.71                    226,136,089.69
    资产总计                        1,567,035,367.95                 1,491,217,584.97流动负债:
       短期借款                                                     15,000,000.00
       向中央银行借款
       吸收存款及同业存放
       拆入资金
       交易性金融负债
       应付票据                   55,077,540.00                      2,947,000.00
       应付账款                  288,934,332.83                    254,407,273.20
       预收款项                   22,268,559.94                     15,814,516.26
       卖出回购金融资产款
       应付手续费及佣金
       应付职工薪酬                5,222,917.19                      6,951,032.95
       应交税费                   14,334,091.10                     -2,273,240.11
       应付利息
       应付股利
       其他应付款                    530,934.12                      2,857,856.49
       应付分保账款
       保险合同准备金
       代理买卖证券款
       代理承销证券款
       一年内到期的非流动负债
       其他流动负债                3,140,427.41                      1,186,157.59
    流动负债合计                     389,508,802.59                    296,890,596.38非流动负债:
       长期借款
       应付债券
       长期应付款
       专项应付款
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
       预计负债
       递延所得税负债
       其他非流动负债                                         13,829,069.06                     14,806,669.06
    非流动负债合计                                                13,829,069.06                     14,806,669.06
    负债合计                                                      403,337,871.65                   311,697,265.44所有者权益(或股东权益):
       实收资本(或股本)                                     261,523,284.00                   261,523,284.00
       资本公积                                               581,640,873.69                   581,640,873.69
       减:库存股
       专项储备
       盈余公积                                               47,790,592.86                     47,790,592.86
       一般风险准备
       未分配利润                                             249,777,194.50                   265,689,235.37
       外币报表折算差额                                         -344,241.20                        -388,363.12
    归属于母公司所有者权益合计                               1,140,387,703.85                    1,156,255,622.80
       少数股东权益                                           23,309,792.45                     23,264,696.73
    所有者权益(或股东权益)合计                             1,163,697,496.30                    1,179,520,319.53负债和所有者权益(或股东权益)
                                                         1,567,035,367.95                    1,491,217,584.97总计
    法定代表人:顾正                 主管会计工作负责人:李芳英                      会计机构负责人:方慧珍2、母公司资产负债表
                                                                                               单位: 元
                  项目           附注                期末余额                           期初余额流动资产:
       货币资金                                               365,886,958.73                   380,199,146.13
       交易性金融资产
       应收票据
       应收账款                                                 2,936,256.92                       5,396,020.08
       预付款项                                               10,450,244.79                        4,386,814.80
       应收利息                                                 2,515,358.64                       3,302,050.17
       应收股利                                                 3,518,715.25
       其他应收款                                             204,033,397.70                   230,757,035.45
       存货                                                     1,177,965.81                       1,176,273.50
       一年内到期的非流动资产
       其他流动资产
    流动资产合计                                                  590,518,897.84                   625,217,340.13非流动资产:
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资                                           347,621,688.86                   347,621,688.86
       神开股份                   上海神开石油化工装备股份有限公司 2012 年半年度报告
       投资性房地产
       固定资产                   66,613,672.01                     71,131,306.81
       在建工程                    5,479,213.78                      6,663,205.51
       工程物资
       固定资产清理
       生产性生物资产
       油气资产
       无形资产                   17,828,548.77                     18,136,550.82
       开发支出
       商誉
       长期待摊费用
       递延所得税资产              5,481,888.66                      4,692,669.52
       其他非流动资产
    非流动资产合计                   443,025,012.08                    448,245,421.52
    资产总计                        1,033,543,909.92                 1,073,462,761.65流动负债:
       短期借款
       交易性金融负债
       应付票据
       应付账款                    5,663,772.11                      9,329,729.54
       预收款项                    1,998,944.99                      2,836,030.54
       应付职工薪酬                  448,240.16                      1,936,069.58
       应交税费                    4,891,617.96                       -993,732.34
       应付利息
       应付股利
       其他应付款                 36,892,480.26                     27,942,222.63
       一年内到期的非流动负债
       其他流动负债
    流动负债合计                      49,895,055.48                     41,050,319.95非流动负债:
       长期借款
       应付债券
       长期应付款
       专项应付款
       预计负债
       递延所得税负债
       其他非流动负债             13,829,069.06                     14,806,669.06
    非流动负债合计                    13,829,069.06                     14,806,669.06
    负债合计                          63,724,124.54                     55,856,989.01所有者权益(或股东权益):
       实收资本(或股本)        261,523,284.00                    261,523,284.00
       资本公积                  581,640,873.69                    581,640,873.69
       减:库存股
       神开股份                                      上海神开石油化工装备股份有限公司 2012 年半年度报告
       专项储备
       盈余公积                                      30,548,971.65                      30,548,971.65
       一般风险准备
       未分配利润                                    96,106,656.04                     143,892,643.30
       外币报表折算差额
    所有者权益(或股东权益)合计                        969,819,785.38                  1,017,605,772.64负债和所有者权益(或股东权益)
                                                 1,033,543,909.92                   1,073,462,761.65总计3、合并利润表
                                                                                       单位: 元
                  项目           附注   2012 年 1 月至 6 月                2011 年 1 月至 6 月
    一、营业总收入                                      384,427,228.61                     256,435,685.34
       其中:营业收入                               384,427,228.61                     256,435,685.34
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                      346,701,822.56                     216,427,089.70
       其中:营业成本                               267,380,488.40                     152,951,045.57
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加                            3,047,816.89                       1,558,407.36
            销售费用                                 37,887,945.43                      27,126,213.71
            管理费用                                 37,686,938.30                      37,737,479.72
            财务费用                                 -4,826,799.90                      -4,138,584.43
            资产减值损失                              5,525,433.44                       1,192,527.77
    加 :公允价值变动收益(损失以“-”号填列)
          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
         汇兑收益(损失以“-”号填列)三、营业利润(亏损以“-”号填
                                                     37,725,406.05                      40,008,595.64列)
       加 :营业外收入                                5,266,577.59                      10,479,218.94
       减 :营业外支出                                    20,374.50                          14,325.00
       神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告
            其中:非流动资产处置
                                                                         2,079.00                            145.00损失四、利润总额(亏损总额以“-”
                                                                42,971,609.14                       50,473,489.58号填列)
       减:所得税费用                                            6,533,897.49                       10,562,411.61五、净利润(净亏损以“-”号填
                                                                36,437,711.65                       39,911,077.97列)
    其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利
                                                                36,392,615.93                       39,339,300.31润
       少数股东损益                                                  45,095.72                         571,777.66
    六、每股收益:                                             --                                 --
       (一)基本每股收益                                                   0.14                                 0.15
       (二)稀释每股收益                                                   0.14                                 0.15
    七、其他综合收益                                                     44,121.92                        -260,055.16
    八、综合收益总额                                                36,481,833.57                       39,651,022.81
    归属于母公司所有者的综合
                                                                36,436,737.85                       39,079,245.15收益总额
       归属于少数股东的综合收益
                                                                     45,095.72                         571,777.66总额
    法定代表人:顾正                   主管会计工作负责人:李芳英                       会计机构负责人:方慧珍4、母公司利润表
                                                                                                   单位: 元
                  项目             附注            2012 年 1 月至 6 月                2011 年 1 月至 6 月
    一、营业收入                                                     3,168,439.00                        3,842,424.89
       减:营业成本                                                  90,174.00                       1,291,186.72
          营业税金及附加                                           174,264.17                          134,615.07
          销售费用
          管理费用                                              12,600,417.42                       14,262,885.72
          财务费用                                              -4,463,641.69                       -3,700,606.78
          资产减值损失                                           3,156,876.58                        7,589,780.30
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”
                                                                 8,120,630.15                       62,910,314.13号填列)
        其中:对联营企业和合营企业的投资收益二、营业利润(亏损以“-”号填
                                                                  -269,021.33                       47,174,877.99列)
       加:营业外收入                                            3,998,471.73                       10,100,961.72
       减:营业外支出
          其中:非流动资产处置损失
       神开股份                                          上海神开石油化工装备股份有限公司 2012 年半年度报告三、利润总额(亏损总额以“-”
                                                            3,729,450.40                     57,275,839.71号填列)
       减:所得税费用                                       -789,219.14                      -2,746,097.33四、净利润(净亏损以“-”号填
                                                            4,518,669.54                     60,021,937.04列)
    五、每股收益:                                     --                                  --
       (一)基本每股收益                                          0.02                                 0.23
       (二)稀释每股收益                                          0.02                                 0.23六、其他综合收益
    七、综合收益总额                                            4,518,669.54                     60,021,937.045、合并现金流量表
                                                                                            单位: 元
                  项目                2012 年 1 月至 6 月                    2011 年 1 月至 6 月一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                 295,452,572.87                          204,191,682.56
       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
       处置交易性金融资产净增加额
       收取利息、手续费及佣金的现金
       拆入资金净增加额
       回购业务资金净增加额
       收到的税费返还                                   2,455,754.85                          2,082,832.53
       收到其他与经营活动有关的现金                  16,890,010.36                           18,920,675.20
    经营活动现金流入小计                                314,798,338.08                          225,195,190.29
       购买商品、接受劳务支付的现金                 139,173,939.09                          152,676,742.76
       客户贷款及垫款净增加额
       存放中央银行和同业款项净增加额
       支付原保险合同赔付款项的现金
       支付利息、手续费及佣金的现金
       支付保单红利的现金
       支付给职工以及为职工支付的现
                                                     61,881,516.23                           46,648,321.53金
       支付的各项税费                                13,233,455.15                           19,372,796.41
       支付其他与经营活动有关的现金                  65,196,452.26                           32,510,884.67
    经营活动现金流出小计                                279,485,362.73                          251,208,745.37
    经营活动产生的现金流量净额                           35,312,975.35                          -26,013,555.08
       神开股份                                         上海神开石油化工装备股份有限公司 2012 年半年度报告二、投资活动产生的现金流量:
       收回投资收到的现金                                                                     300,000.00
       取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                                        870,845.00                                50,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金
    投资活动现金流入小计                                    870,845.00                            350,000.00
    购建固定资产、无形资产和其他
                                                     13,740,313.02                         10,290,051.88长期资产支付的现金
       投资支付的现金
       质押贷款净增加额
    取得子公司及其他营业单位支付
                                                                                           26,394,775.25的现金净额
       支付其他与投资活动有关的现金                                                           350,000.00
    投资活动现金流出小计                                 13,740,313.02                         37,034,827.13
    投资活动产生的现金流量净额                          -12,869,468.02                        -36,684,827.13三、筹资活动产生的现金流量:
       吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                                                  15,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金                             0.00
    筹资活动现金流入小计                                            0.00                       15,000,000.00
       偿还债务支付的现金                            15,000,000.00
    分配股利、利润或偿付利息支付
                                                     47,493,460.54                         32,710,570.50的现金
    其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                 62,493,460.54                         32,710,570.50
    筹资活动产生的现金流量净额                          -62,493,460.54                        -17,710,570.50四、汇率变动对现金及现金等价物的
                                                            68,360.66                        -275,727.40影响
    五、现金及现金等价物净增加额                        -39,981,592.55                        -80,684,680.11
       加:期初现金及现金等价物余额                 547,974,491.19                        593,688,810.86
    六、期末现金及现金等价物余额                        507,992,898.64                        513,004,130.756、母公司现金流量表
                                                                                          单位: 元
                  项目                2012 年 1 月至 6 月                   2011 年 1 月至 6 月
       神开股份                          上海神开石油化工装备股份有限公司 2012 年半年度报告一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金    2,093,252.42                         9,306,603.65
       收到的税费返还                      20,400.79                        2,082,832.53
       收到其他与经营活动有关的现金    15,956,227.93                       10,859,171.73
    经营活动现金流入小计                   18,069,881.14                       22,248,607.91
       购买商品、接受劳务支付的现金    3,240,151.39                           490,526.97
       支付给职工以及为职工支付的现
                                       8,066,572.26                         5,391,387.63金
       支付的各项税费                    461,322.43                         1,691,442.68
       支付其他与经营活动有关的现金    4,400,622.91                         8,526,926.27
    经营活动现金流出小计                   16,168,668.99                       16,100,283.55
    经营活动产生的现金流量净额             1,901,212.15                         6,148,324.36二、投资活动产生的现金流量:
       收回投资收到的现金
       取得投资收益所收到的现金        4,601,914.90                        23,125,885.08
    处置固定资产、无形资产和其他
                                       3,201,203.50                         6,446,403.15长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金    55,000,000.00                       15,000,000.00
    投资活动现金流入小计                   62,803,118.40                       44,572,288.23
    购建固定资产、无形资产和其他
                                       11,922,185.52                        8,942,619.70长期资产支付的现金
       投资支付的现金
    取得子公司及其他营业单位支付
                                                                           46,900,000.00的现金净额
       支付其他与投资活动有关的现金    35,000,000.00                       30,350,000.00
    投资活动现金流出小计                   46,922,185.52                       86,192,619.70
    投资活动产生的现金流量净额             15,880,932.88                      -41,620,331.47三、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
       发行债券收到的现金
       收到其他与筹资活动有关的现金    15,000,000.00                       32,425,256.50
    筹资活动现金流入小计                   15,000,000.00                       32,425,256.50
       偿还债务支付的现金
    分配股利、利润或偿付利息支付
                                       47,109,602.20                       32,690,410.50的现金
       支付其他与筹资活动有关的现金                                        25,500,000.00
    筹资活动现金流出小计                   47,109,602.20                       58,190,410.50
    筹资活动产生的现金流量净额            -32,109,602.20                      -25,765,154.00四、汇率变动对现金及现金等价物的
                                           15,269.77                         -213,739.73影响
    五、现金及现金等价物净增加额          -14,312,187.40                      -61,450,900.84
       加:期初现金及现金等价物余额   380,199,146.13                      390,683,678.81
       神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告
    六、期末现金及现金等价物余额                               365,886,958.73                                 329,232,777.977、合并所有者权益变动表
                                                                                                          单位: 元
                                                               2012 年 1 月至 6 月
                                                  归属于母公司所有者权益
             项目                                                                                     少数股东 所有者权
                                实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配                      权益   益合计
                                本(或                                                       其他
                                         积       股     备     积   险准备 利润
                                股本)
                                261,52                         47,790
                                       581,640                                   265,689 -388,36 23,264,6 1,179,520
    一、上年年末余额                3,284.                         ,592.8
                                       ,873.69                                   ,235.37    3.12    96.73 ,319.53
                                    00                              6
       加:会计政策变更
          前期差错更正
          其他
                                261,52                         47,790
                                       581,640                                   265,689 -388,36 23,264,6 1,179,520
    二、本年年初余额                3,284.                         ,592.8
                                       ,873.69                                   ,235.37    3.12    96.73 ,319.53
                                    00                              6三、2012 年 1 月至 6 月增减变
                                                                                 -15,912 44,121. 45,095.7 -15,822,8动金额(减少以“-”号填
                                                                                 ,040.87      92        2     23.23列)
                                                                                 36,392,              45,095.7 36,437,71(一)净利润
                                                                                  615.93                     2      1.65
                                                                                            44,121.
    (二)其他综合收益                                                                                               44,121.92
                                                                                                 92
                                                                                 36,392, 44,121. 45,095.7 36,481,83上述(一)和(二)小计
                                                                                  615.93      92        2      3.57
    (三)所有者投入和减少资本        0.00   0.00    0.00   0.00     0.00     0.00       0.00     0.00        0.00         0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                 -52,304                         -52,304,6
    (四)利润分配                    0.00   0.00    0.00   0.00     0.00     0.00                0.00        0.00
                                                                                 ,656.80                             56.801.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                                                        -52,304                         -52,304,6
    配                                                                               ,656.80                             56.804.其他
    (五)所有者权益内部结转          0.00   0.00    0.00   0.00     0.00     0.00       0.00     0.00        0.00         0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备
       神开股份                                                    上海神开石油化工装备股份有限公司 2012 年半年度报告1.2012 年 1 月至 6 月提取2.2012 年 1 月至 6 月使用(七)其他
                              261,52                              47,790
    四、2012 年 1 月至 6 月期末余        581,640                                       249,777 -344,24 23,309,7 1,163,697
                              3,284.                              ,592.8
    额                                   ,873.69                                       ,194.50    1.20    92.45 ,496.30
                                  00                                   6
                                                                                                          单位: 元
    项目                                                       上年金额
                                         归属于母公司所有者权益                                   少数       所有者权益
                                                                                                  股东         合计
            实收资本   资本公积     减     专    盈余公积      一般        未分配利润    其他
                                                                                                  权益
            (或股                  :     项                  风险
              本)                  库     储                  准备
                                    存     备
                                    股
    一、上      217,936,   625,228,08               42,361,581.                223,788,44   -117,26             1,109,196,9
    年年末        070.00         7.69                        65                      6.49      6.22                   19.61余额加:同一控制下企业合并产生的追溯调整加:会计政策变更前期差错更正其他
    二、本      217,936,   625,228,08               42,361,581.                223,788,44   -117,26             1,109,196,9
    年年初        070.00         7.69                        65                      6.49      6.22                   19.61余额
    三、        43,587,2   -43,587,21               5,429,011.2                41,900,788   -271,09   23,26     70,323,399.
    2012 年        14.00         4.00                         1                       .88      6.90   4,696              92
    1 月至 6                                                                                            .73月增减变动金额(减少以“-”号填列)
    (一)                                                                     80,020,210             142,4     80,162,622.
    净利润                                                                            .59             11.97              56
    (二)                                                                                  -271,09             -271,096.90
    其他综                                                                                     6.90合收益
    上述                                                                       80,020,210   -271,09   142,4     79,891,525.
       神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
    (一)                                                                     .59     6.90    11.97             66和(二)小计
    (三)            0.00        0.00    0.   0.         0.00    0.00        0.00     0.00    23,12   23,122,284.
    所有者                                00   00                                              2,284            76
    投入和                                                                                       .76减少资本1.所有者投入资本2.股份支付计入所有者权益的金额
    3.其他                                                                                    23,12   23,122,284.
                                                                                           2,284            76
                                                                                             .76
    (四)            0.00        0.00    0.   0.   5,429,011.2   0.00   -38,119,42    0.00     0.00   -32,690,410
    利润分                                00   00             1                1.71                            .50配
    1.提取                                         5,429,011.2          -5,429,011
    盈余公                                                    1                 .21积2.提取一般风险准备
    3.对所                                                              -32,690,41                    -32,690,410
    有者                                                                       0.50                            .50(或股东)的分配4.其他
    (五)      43,587,2     -43,587,21   0.   0.         0.00    0.00        0.00     0.00     0.00            0.00
    所有者         14.00           4.00   00   00权益内部结转
    1.资本     43,587,2     -43,587,21
    公积转         14.00           4.00增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告备1.2012年1月至6月提取2.2012年1月至6月使用(七)其他
    四、        261,523,   581,640,87            47,790,592.           265,689,23       -388,36     23,26     1,179,520,3
    2012 年       284.00         3.69                     86                 5.37          3.12     4,696           19.53
    1 月至 6                                                                                          .73月期末余额8、母公司所有者权益变动表
                                                                                                        单位: 元
                                                             2012 年 1 月至 6 月
              项目            实收资本                                         一般风险 未分配利 所有者权
                                         资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                         准备     润       益合计
                              261,523,2 581,640,8                       30,548,97               143,892,6 1,017,605
    一、上年年末余额                                      0.00       0.00                    0.00
                                  84.00     73.69                            1.65                   43.30 ,772.64
       加:会计政策变更
           前期差错更正
           其他
                              261,523,2 581,640,8                       30,548,97               143,892,6 1,017,605
    二、本年年初余额                                      0.00       0.00                    0.00
                                  84.00     73.69                            1.65                   43.30 ,772.64
    三、2012 年 1 月至 6 月增减变                                                                   -47,785,9 -47,785,9
                                    0.00    0.00
    动金额(减少以“-”号填列)                                                                        87.26     87.26
                                                                                                4,518,669 4,518,669(一)净利润
                                                                                                      .54       .54(二)其他综合收益
                                                                                                4,518,669 4,518,669上述(一)和(二)小计
                                                                                                      .54       .54
    (三)所有者投入和减少资本          0.00    0.00      0.00       0.00       0.00         0.00           0.00        0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                                -52,304,6 -52,304,6
    (四)利润分配                      0.00    0.00      0.00       0.00       0.00         0.00
                                                                                                    56.80     56.801.提取盈余公积2.提取一般风险准备
                                                                                                -52,304,6 -52,304,63.对所有者(或股东)的分配
                                                                                                    56.80     56.804.其他
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告
    (五)所有者权益内部结转            0.00      0.00    0.00      0.00       0.00     0.00        0.00        0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.2012 年 1 月至 6 月提取2.2012 年 1 月至 6 月使用(七)其他
    四、2012 年 1 月至 6 月期末余 261,523,2 581,640,8                      30,548,97           96,106,65 969,819,7
                                                      0.00      0.00                0.00
    额                                84.00     73.69                           1.65                6.04     85.38
                                                                                               单位: 元
                                                                上年金额
              项目            实收资本                                         一般风险 未分配利 所有者权
                                         资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                         准备     润     益合计
                                217,936,0 625,228,0                    25,119,96           127,721,9 996,006,0一、上年年末余额
                                    70.00     87.69                         0.44               52.94     71.07
       加:会计政策变更
          前期差错更正
          其他
                                217,936,0 625,228,0                    25,119,96           127,721,9 996,006,0二、本年年初余额
                                    70.00     87.69                         0.44               52.94     71.07
    三、2012 年 1 月至 6 月增减变 43,587,21 -43,587,2                      5,429,011           16,170,69 21,599,70
    动金额(减少以“-”号填列)       4.00     14.00                            .21                0.36      1.57
                                                                                           54,290,11 54,290,11(一)净利润
                                                                                                2.07      2.07(二)其他综合收益
                                                                                           54,290,11 54,290,11上述(一)和(二)小计
                                                                                                2.07      2.07
    (三)所有者投入和减少资本           0.00     0.00    0.00      0.00        0.00    0.00        0.00        0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                       5,429,011           -38,119,4 -32,690,4
    (四)利润分配                       0.00     0.00    0.00      0.00                0.00
                                                                             .21               21.71     10.50
                                                                       5,429,011           -5,429,011.提取盈余公积
                                                                             .21                1.212.提取一般风险准备
                                                                                           -32,690,4 -32,690,43.对所有者(或股东)的分配
                                                                                               10.50     10.504.其他
                                43,587,21 -43,587,2
    (五)所有者权益内部结转                              0.00      0.00        0.00    0.00        0.00        0.00
                                     4.00     14.00
                             43,587,21 -43,587,21.资本公积转增资本(或股本)
                                  4.00     14.002.盈余公积转增资本(或股本)
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告3.盈余公积弥补亏损4.其他(六)专项储备1.2012 年 1 月至 6 月提取2.2012 年 1 月至 6 月使用(七)其他
    四、2012 年 1 月至 6 月期末余 261,523,2 581,640,8                     30,548,97          143,892,6 1,017,605
    额                                84.00     73.69                          1.65              43.30 ,772.64(三)公司基本情况
       上海神开石油化工装备股份有限公司(以下简称“公司”或“本公司”)的前身上海神开科技实业公司成立于1993年7月15日,注册登记为集体所有制企业。1993年12月29日,经上海市闵行区工商行政管理局核准更名为上海神开科技工程公司。1996年1月12日,经上海市闵行区陈行镇人民政府以闵陈府[1996]3号《关于同意上海神开科技工程公司改制为股份合作制企业的批复》批准,公司进行了集体所有制企业改制,并登记为有限责任公司,企业名称变更为“上海神开科技工程有限公司”。1997年至2003年,经过历次增资,公司的注册资本由人民币86万元增至人民币3,100万元。
    2006年6月,公司名称变更为上海神开石油化工装备集团有限公司,工商管理机关由上海市工商行政管理局闵行分局转至上海市工商行政管理局,注册资本由人民币3,100万元增至人民币5,000万元。
    2007年8月,上海神开石油化工装备集团有限公司以整体改制方式变更设立了上海神开石油化工装备股份有限公司,股本为人民币127,000,000.00元。2007年9月,公司2007年第一次临时股东大会决议增资,变更后的股本为人民币135,613,392.00元。
       经中国证券监督管理委员会证监许可[2009]647号文核准,本公司2009年7月向社会公开发行人民币普通股(A股)46,000,000股,股本变更为181,613,392.00元。2009年8月11日,公司在深圳交易所上市,股票代码002278,所属行业为石油专用设备制造业。
       2010年5月27日,根据公司2009年度股东大会批准的《2009年权益分派预案》,以公司2009 年12 月31 日总股本181,613,392股为基数,以资本公积转增股本方式,向全体股东每10 股转增2 股,共转增股份36,322,678股,公司总股本变更为217,936,070股。
       2011年4月15日,根据公司2010年度股东大会批准的《2010年权益分派预案》,以公司2010 年12 月31 日总股本217,936,070股为基数,以资本公积转增股本方式,向全体股东每10 股转增2 股,共转增股份43,587,214股,公司总股本变更为261,523,284股。
       2012年6月21日,根据公司2011年度股东大会批准《2011年权益分派预案》为:以公司现有总股本261,523,284股为基数,向全体股东每10股派发现金股利 2元人民币。
       公司经营范围:石油、天然气钻采专用设备、地质勘探专用仪器、石油化工分析检测仪器的生产和销售及上述领域内的技术开发、技术转让、技术咨询、技术服务,录井技术服务,进出口贸易(涉及行政许可的凭许可证经营)。
       公司注册地为上海市闵行区浦星公路1769号。法定代表人顾正。
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则及其他相关规定进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间
    本报告期自公历2012年1月1日至2012年6月30日止。4、记账本位币
    公司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
    本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(2)非同一控制下的企业合并
    本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。
    本公司在购买日对合并成本进行分配。
    本公司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;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的差额,计入当期损益。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司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。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。(2)对同一子公司的股权在连续两个会计年度买入再卖出 ,或卖出再买入的应披露相关的会计处理方法
    □ 适用    √ 不适用7、现金及现金等价物的确定标准
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。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,不改变其记账本位币金额。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,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。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,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为: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,包括交易性金融资产或金融负债(和直接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或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    1)、以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    2)、持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    3)、应收款项
       公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款、应收票据、预付账款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
       收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    4)、可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    5)、其他金融负债
       按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。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(涉及转移的金融资产为可供出售金融资产的情形)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(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。(6)金融资产(不含应收款项)减值准备计提
    1)、可供出售金融资产的减值准备
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    2)、持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。10、应收款项坏账准备的确认标准和计提方法
    期末如果有客观证据表明应收款项发生减值,则将其账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益。可收回金额是通过对其的未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。短期应收款项的预计未来现金流量与其现值相差很小,在确定相关减值损失时,不对其预计未来现金流量进行折现。
    期末对于单项金额重大的金额虽不重大但存在明显减值迹象的应收款项单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。如减值测试后,预计未来现金流量不低于账面价值的,则按账龄分析法计提坏账准备。
    单项金额重大是指:应收款项余额前五名或占应收款项余额10%以上的款项之和。
    对于期末单项金额非重大的应收款项,采用与经单独测试后未减值的应收款项一起按账龄划分为若干类似信用风险特征的组合,采用账龄分析法计算估计减值损失,计提坏账准备。
    在对不同账龄组合确定其坏账准备计提标准时,公司将账龄两年以上的组合认定为风险较大的组合。
    根据以前年度与之相同或相类似的、具有应收款项按账龄段划分的类似信用风险特征组合的实际损失率为基础,结合现时情况确定以下坏账准备计提的比例:(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                          应收款项余额前五名或占应收款项余额 10%以上的款项
                                                          对于期末单项金额重大的应收款项单独进行减值测试,按
    单项金额重大并单项计提坏账准备的计提方法                  预计未来现金流量现值低于其账面价值的差额计提坏账
                                                          准备,计入当期损益(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
             组合名称                                                     确定组合的依据
                                      提方法按账龄分析法计提坏账准备的应
                             账龄分析法                以应收款项的账龄为信用风险特征划分组合收账款注:按具体组合的名称,分别填写确定组合的依据和采用的坏账准备计提方法。组合中,采用账龄分析法计提坏账准备的:
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告√ 适用 □ 不适用
                  账龄                应收账款计提比例(%)                   其他应收款计提比例(%)
    1 年以内(含 1 年)                                           5%                                             5%
    1-2 年                                                      10%                                            10%
    2-3 年                                                      20%                                            20%
    3 年以上                                                    30%                                           30%
    3-4 年                                                     50%                                           50%
    4-5 年                                                    100%                                           100%(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由:有客观证据表明单项金额虽不重大,但已发生了特殊减值。
    坏账准备的计提方法:结合现时情况分析确定坏账准备的计提比例。11、存货(1)存货的分类存货分类为:原材料、低值易耗品、委托加工物资、在产品、库存商品、发出商品等。(2)发出存货的计价方法□ 先进先出法 □ 加权平均法 √ 个别认定法 □ 其他
    存货发出时分产品类别按加权平均法和个别认定法计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,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;需要经过加工的材料存货,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;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备,但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备,与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他
    采用永续盘存制。
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告(5)低值易耗品和包装物的摊销方法
    低值易耗品
    摊销方法:一次摊销法
    包装物
    摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
    1)、企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    非同一控制下的企业合并:合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,以及为企业合并而发生的各项直接相关费用。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    2)、其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认
       1)、后续计量
    公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告或减少资本公积(其他资本公积)。
    2)、损益确认
    成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
    权益法下,在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
    被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按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进行确定。
    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。
    长期股权投资减值损失一经确认,不再转回。13、投资性房地产不适用。公司经营未涉及此类业务。14、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
    1)、与该固定资产有关的经济利益很可能流入企业;
    2)、该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资产:
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告
    租赁期满后租赁资产的所有权归属于本公司;
    公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;
    租赁期占所租赁资产使用寿命的大部分;
    租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的差异。
    公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费用。(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
              类别                折旧年限(年)           残值率(%)                 年折旧率(%)
    房屋及建筑物                                   10-50                         5                     9.5%-1.9%
    机器设备                                          10                      5                                9.5
    电子设备                                          5                       5                                 19
    运输设备                                          5                       5                                 19(4)固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5)其他说明无。15、在建工程(1)在建工程的类别
        在建工程以立项项目分类核算。
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    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,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    2)、借款费用已经发生;
    3)、为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。17、生物资产不适用。公司经营未涉及此类业务。18、油气资产不适用。公司经营未涉及此类业务。19、无形资产(1)无形资产的计价方法
    1)、公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    2)、后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告(2)使用寿命有限的无形资产的使用寿命估计情况
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销
             项目                预计使用寿命                                  依据
    土地使用权                            50                                 许可土地使用年限
    软件                                   5                                   预计使用年限(3)使用寿命不确定的无形资产的判断依据
       无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(4)无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对无形资产进行减值测试,估计其可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算
    内部研究开发项目研究阶段的支出,在发生时计入当期损益。
    内部研究开发项目开发阶段的支出,同时满足下列资本化条件时确认为无形资产:
    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,能够证明其有用性;
    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。
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告
    不满足资本化条件的开发阶段的支出,计入当期损益。20、长期待摊费用摊销方法
       长期待摊费用在受益期内平均摊销。21、附回购条件的资产转让
       不适用。公司经营未涉及此类业务。22、预计负债
    本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。(1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    1)、该义务是本公司承担的现时义务;
    2)、履行该义务很可能导致经济利益流出本公司;
    3)、该义务的金额能够可靠地计量。(2)预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计 负债的账面价值。23、股份支付及权益工具不适用。公司经营未涉及此类业务。(1)股份支付的种类不适用。公司经营未涉及此类业务。
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告(2)权益工具公允价值的确定方法不适用。公司经营未涉及此类业务。(3)确认可行权权益工具最佳估计的依据不适用。公司经营未涉及此类业务。(4)实施、修改、终止股份支付计划的相关会计处理不适用。公司经营未涉及此类业务。24、回购本公司股份不适用。公司经营尚未涉及此类业务。25、收入(1)销售商品收入确认时间的具体判断标准
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。
    需要安装验收的产品的销售收入的确认原则:根据销售合同条款的约定,如果合同中明确产品需要安装验收,且安装验收工作是销售合同的重要组成部分的,在现场安装调试验收合格后才视为公司已将商品所有权上的主要风险和报酬转移给了购买方,确认产品销售的实现。(2)确认让渡资产使用权收入的依据
       与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
       1)、利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
       2)、使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
       在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,依据已经发生的成本占估计总成本的比例确定。
       按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
       在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
       1)、已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
       2)、已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。26、政府补助(1)类型
       政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
       与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
       与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
       对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。(2)确认递延所得税负债的依据
       对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。28、经营租赁、融资租赁(1)经营租赁会计处理
       公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。
       资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。(2)融资租赁会计处理不适用。公司经营尚未涉及此类业务。29、持有待售资产(1)持有待售资产确认标准不适用。公司经营未涉及此类业务。
       神开股份                                       上海神开石油化工装备股份有限公司 2012 年半年度报告(2)持有待售资产的会计处理方法不适用。公司经营未涉及此类业务。30、资产证券化业务不适用。公司经营未涉及此类业务。31、套期会计不适用。公司经营未涉及此类业务。32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用详细说明(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法(五)税项1、公司主要税种和税率
                  税   种                      计税依据                           税率
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告
                                       按税法规定计算的销售货物和应税劳
                                       务收入为基础计算销项税额,在扣除当
    增值税                                                                                   17%
                                       期允许抵扣的进项税额后,差额部分为
                                       应交增值税消费税
    营业税                                 按应税营业收入计征                               5%,3%
    城市维护建设税                         按应税营业税,增值税税额计征                      5%
    企业所得税                             按应纳税所得额计征                         15%、16.50%、25%2、税收优惠及批文
    本公司及子公司上海神开石油设备有限公司、上海神开石油科技有限公司、上海神开石油仪器有限公司均被认定为高新技术企业。
    经上海市闵行区税务局核准子公司上海神开石油设备有限公司、上海神开石油科技有限公司、上海神开石油仪器有限公司2012年度企业所得税率为15%。(六)企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
    神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                                                                                                             单位: 元
    子公司   子公   注   业   注册    币种           经营范围             期末实    实质上构成   持股   表决     是否     少数    少数股东权益    从母公司所有者权益冲减
    全称   司类   册   务   资本                                        际投资    对子公司净   比例   权比     合并     股东    中用于冲减少     子公司少数股东分担的
         型     地   性                                                 额      投资的其他   (%)    例(%)    报表     权益    数股东损益的    2012 年 1 月至 6 月亏损超
                     质                                                           项目余额                                        金额        过少数股东在该子公司年
                                                                                                                                              初所有者权益中所享有份
                                                                                                                                                     额后的余额
    上海神   全资   上   工   61,00   CNY    录井、钻井勘探设备及配件     64,779,         0.00   100%    100%        是    0.00           0.00               105,565,161.47
    开石油   子公   海   业   0,000          的研究、开发、设计、制造、    959.61
    科技有   司          制     .00          销售、安装(除专控)及技
    限公司               造                  术服务;货物及技术的进出
                                         口业务(涉及行政许可的,
                                         凭许可证经营)
    上海神   全资   上   工   39,93   CNY    石油仪器及配件的研究、开     40,618,         0.00   100%    100%        是    0.00           0.00               48,141,130.46
    开石油   子公   海   业   0,000          发、设计、制造、销售、安      782.33
    仪器有   司          制     .00          装,从事货物及技术的进出
    限公司               造                  口业务(涉及行政许可的,
                                         凭许可证经营)
    神开石   全资   香   技   2,000   HKD    石油钻探、采油设备、石油     3,843,2         0.00   100%    100%        是    0.00           0.00               10,430,106.63
    油工程   子公   港   术   ,000.          分析仪器等产品的销售,设       24.00
    技术服   司的        服      00          备租赁,技术合作,为公司
    务有限   子公        务                  销售到海外的产品提供有偿
    公司     司                              技术服务
    江西飞   子公   江   工   70,00          设计、开发、生产、销售地     46,900,         0.00    67%     67%        是   23,30           0.00               47,325,942.24
    龙钻头   司     西   业   0,000          质钻探牙轮钻头、金刚石钻      000.00                                         9,792
    制造有               制     .00          头、取芯钻头,石油钻采配                                                       .45
    限公司               造                  件,石油化工机械,铁道、
                                         建筑机械,自产产品及相关
                                         技术的进出口业务,同类产
                                         品的代理业务,其他机械设
                                         备生产销售(国家有专项规
                                         定的除外)
      神开股份                                                上海神开石油化工装备股份有限公司 2012 年半年度报告(2)通过同一控制下企业合并取得的子公司不适用(3)通过非同一控制下企业合并取得的子公司
      上海神开石油设备有限公司(原名上海神开石油化工设备有限公司)于2002年9月由上海神开科技工程有限公司(后更名为上海神开石油化工装备股份有限公司,即本公司)和惠明等16人共同出资组建。2007年7月经股权变更,由上海神开石油化工装备股份有限公司持有100%股权。2010年1月,上海神开石油设备有限公司吸收合并了同一控制下的上海神开采油设备有限公司。
                                                                                        单位: 元
    子公司全称                                              上海神开石油设备有限公司
    子公司类型                                                    全资子公司
    注册地                                                            上海
    业务性质                                                        工业制造
    注册资本                                                                                174,390,000.00
    币种                                                                                               CNY
    经营范围                            石油专用仪器仪表、石油专用设备、石油钻采设备及配件,套管头、油管头
                                    及配件的研究、开发、设计、制造、销售、安装,并提供上述领域内的技术
                                    开发、技术咨询、技术服务、技术转让,从事货物及技术的进出口业务
    期末实际投资额                                                                          195,322,946.92
    实质上构成对子公司净投资的其他                                                                    0.00项目余额
    持股比例(%)                                                                                           100%
    表决权比例(%)                                                                                         100%
    是否合并报表                                                         是
    少数股东权益                                                                                           0.0
    少数股东权益中用于冲减少数股东                                                                         0.0损益的金额
                                                                                             302,189,785.11从母公司所有者权益冲减子公司少数股东分担的2012年1月至6月亏损超过少数股东在该子公司年初所有者权益中所享有份额后的余额境外经营实体主要报表项目的折算汇率人民币:美元=6.3249:1(七)合并财务报表主要项目注释1、货币资金
                                                                                        单位: 元
                                           期末数                                         期初数
          项目
                            外币金额       折算率    人民币金额           外币金额       折算率      人民币金额
    现金:                          --            --         169,023.99           --            --            76,797.16
    人民币                         --            --         169,023.99           --            --            63,565.27
    USD                                                                          2,100.00      6.3009        13,231.89
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    银行存款:                     --           --     506,503,648.02         --             --          544,144,274.87
    人民币                         --           --     501,121,628.19         --             --          525,122,331.31
    USD                            850,925.68 6.3249     5,382,019.83     3,018,817.79       6.3009      19,021,269.01
    HKD                                                                            832.06    0.8107                674.55
    其他货币资金:                 --           --       5,050,883.68         --             --             4,134,774.48
    人民币                         --           --                            --             --             4,134,774.48
    USD                            798,571.31            5,050,883.68
    合计                           --           --     511,723,555.69         --             --          548,355,846.51本公司存在如下受限制的货币资金:截止2012年06月30日,本公司银行存款余额为506,503,648.02元。其中3,025,882.51元为银行承兑保证金;704,774.54元为保函保证金。由于在使用中受到限制,故在现金流量中不作为期末现金及现金等价物。2、应收票据(1)应收票据的分类
                                                                                                  单位: 元
                     种类                                  期末数                              期初数
    银行承兑汇票                                                      5,127,000.00                       19,188,842.31
    合计                                                              5,127,000.00                       19,188,842.31(2)期末已质押的应收票据情况
                                                                                                  单位: 元
         出票单位            出票日期               到期日                     金额                     备注
                                                                                        0.00
    合计                           --                    --                                0.00            --(3)期末公司已经背书给他方但尚未到期的票据情况
                                                                                                  单位: 元
         出票单位            出票日期               到期日                     金额                     备注南阳二机石油装备(集
                     2012 年 04 月 13 日    2012 年 10 月 13 日                2,000,000.00团)有限公司中国石油化工股份有限
                     2012 年 02 月 28 日    2012 年 08 月 22 日                1,110,000.00公司中原油田分公司山东科瑞机械制造有限
                     2012 年 02 月 15 日    2012 年 08 月 15 日                1,000,000.00公司
    中国北方车辆有限公司 2012 年 03 月 14 日    2012 年 07 月 13 日                1,000,000.00
    中国北方车辆有限公司 2012 年 03 月 14 日    2012 年 07 月 13 日                1,000,000.00
    合计                            --                    --                       6,110,000.00             --3、应收利息
                                                                                                  单位: 元
       神开股份                                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
           项目                     期初数                     本期增加                   本期减少                          期末数
    定期存款利息                         3,302,050.17                3,746,529.81                 3,745,730.93                    3,302,849.05
          合    计                   3,302,050.17                3,746,529.81                 3,745,730.93                    3,302,849.054、应收账款(1)应收账款按种类披露
                                                                                                                        单位: 元
                                                     期末数                                                   期初数
           种类                      账面余额                    坏账准备                  账面余额                      坏账准备
                               金额          比例(%)          金额       比例(%)       金额         比例(%)          金额        比例(%)单项金额重大并单项计
                                    0.00                        0.00                     0.00                            0.00提坏账准备的应收账款按组合计提坏账准备的应收账款
                             471,830,2                   30,279,16                    374,346,                  24,796,812.
                                                 100%                            6%                      100%                          6.62%
                                 89.62                        8.35                      339.32                           68
                             471,830,2                   30,279,16                    374,346,                  24,796,812.
    组合小计                                         100%                            6%                      100%                          6.62%
                                 89.62                        8.35                      339.32                           68单项金额虽不重大但单
    项计提坏账准备的应收                0.00                        0.00                     0.00                            0.00账款
                             471,830,2                   30,279,16                    374,346,                  24,796,812.
    合计                                            --                          --                          --                            --
                                 89.62                        8.35                      339.32                           68应收账款种类的说明:公司应收账款主要是通过销售商品或提供技术服务形成的应收款项。组合中,采用账龄分析法计提坏账准备的应收账款:
                                                                                                                         单位: 元
                                                期末数                                                        期初数
        账龄                       账面余额                                                        账面余额
                                                                 坏账准备                                                     坏账准备
                             金额             比例(%)                                      金额               比例(%)1 年以内
    其中:                        --                 --                    --                     --                --               --
    1 年以内小计              393,325,064.04         83.36%              19,459,718.62     296,386,892.01           79.17%       14,819,344.60
    1至2年                    54,890,855.27          11.63%               5,367,157.43      65,717,446.03           17.56%        6,571,744.58
    2至3年                    21,229,969.79               4.5%            4,245,993.97       8,519,327.40            2.28%        1,703,865.48
    3 年以上                   2,384,400.52              0.51%            1,206,298.33       3,722,673.88            0.99%        1,701,858.02
    3至4年                     1,063,641.40              0.23%              319,092.42       1,947,915.57            0.52%          584,374.68
    4至5年                       867,106.41              0.18%              433,553.21       1,314,549.94            0.35%          657,274.97
    5 年以上                     453,652.71               0.1%              453,652.71         460,208.37            0.12%          460,208.37
    合计                      471,830,289.62         --                  30,279,168.35     374,346,339.32           --           24,796,812.68(3)应收账款中金额前五名单位情况
                                                                                                                        单位: 元
               单位名称              与本公司关系                    金额                        年限             占应收账款总额的比例
       神开股份                                                             上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                                                                                           (%)
    俄罗斯地质系统有限公司               客户                       27,107,117.27             1 年以内                                  5.75%中国石油化工股份有限公司中
                                     客户                       24,391,657.55             1 年以内                                  5.17%原油田分公司物资供应处
    大庆油田物资公司                     客户                       23,118,730.10             2 年以内                                  4.90%
    中国石化集团华北石油局               客户                       18,896,724.25             2 年以内                                  4.00%中国石化集团江汉石油管理局
                                     客户                       16,127,738.07             2 年以内                                  3.42%第四机械厂
              合计                    --                      109,641,967.24                 --                                   23.24%5、其他应收款(1)其他应收款按种类披露
                                                                                                                   单位: 元
                                                期末数                                                   期初数
           种类              账面余额                       坏账准备                  账面余额                       坏账准备
                          金额        比例(%)            金额        比例(%)       金额           比例(%)          金额          比例(%)单项金额重大并单项计
    提坏账准备的其他应收          0.00                            0.00                    0.00                                0.00款按组合计提坏账准备的其他应收款
                       7,066,399.4                                             5,901,664.1
                                            100% 375,013.47            5.31%                          100%      330,755.50          5.60%
                                 1                                                       3
                       7,066,399.4                                             5,901,664.1
    组合小计                                    100% 375,013.47            5.31%                          100%      330,755.50          5.60%
                                 1                                                       3单项金额虽不重大但单
    项计提坏账准备的其他          0.00                            0.00                    0.00                                0.00应收款
                       7,066,399.4                                             5,901,664.1
    合计                                       --       375,013.47         --                           --          330,755.50         --
                                 1                                                       3组合中,采用账龄分析法计提坏账准备的其他应收款:
                                                                                                                   单位: 元
                                                 期末                                                       期初
                                 账面余额                                                  账面余额
           账龄
                                                   比例          坏账准备                                比例             坏账准备
                              金额                                                        金额
                                                   (%)                                                   (%)1 年以内其中:
    1 年以内小计                  6,845,651.50 96.88%                    342,232.13      5,734,080.01 97.16%                    286,703.98
    1至2年                           113,682.41         1.61%             11,368.24           31,118.62       0.53%                  3,111.87
    2至3年                           107,065.50         1.52%             21,413.10
    3 年以上                                    0.00         0%                 0.00          136,465.50      2.31%              40,939.65
    3至4年                                      0.00         0%                 0.00          136,465.50      2.31%              40,939.65
    4至5年                                      0.00         0%                 0.00
    5 年以上                                    0.00         0%                 0.00
       神开股份                                                      上海神开石油化工装备股份有限公司 2012 年半年度报告
    合计                        7,066,399.41        --           375,013.47        5,901,664.13        --               330,755.50(2)金额较大的其他应收款的性质或内容
                                                                                                            单位: 元
              单位名称                  金额                      款项的性质或内容          占其他应收款总额的比例(%)
    税务局                                        1,873,877.99 应收出口退税                                                 26.52%
               合计                           1,873,877.99              --
    说明:截止期末时点,公司应收出口退税 187.39 万元,占其他应收款总额的 26.52%。(3)其他应收款金额前五名单位情况
                                                                                                            单位: 元
                                                                                                        占其他应收款总额的比
         单位名称         与本公司关系                  金额                         年限
                                                                                                                例(%)
    税务局                      征管机关                    1,873,877.99              1 年以内                              26.52%
    履约保证金                    客户                           645,469.92           1 年以内                                 9.13%
    履约保证金                    客户                           595,400.00           1 年以内                                 8.43%
    履约保证金                    客户                           419,500.00           1 年以内                                 5.94%
    履约保证金                    客户                           338,443.50           1 年以内                                 4.79%
           合计               --                        3,872,691.41                 --                                    54.8%6、预付款项(1)预付款项按账龄列示
                                                                                                            单位: 元
                                     期末数                                                      期初数
       账龄
                             金额                      比例(%)                          金额                      比例(%)
    1 年以内                              23,836,856.98          95.22%                              12,651,043.95          85.12%
    1至2年                                   643,228.82            2.57%                              2,188,835.85          14.73%
    2至3年                                   487,524.83            1.95%                                    8,999.64           0.06%
    3 年以上                                  66,629.10            0.27%                                    12,760.00          0.09%
    合计                                  25,034,239.73          --                                  14,861,639.44          --
    预付款项账龄的说明:(2)预付款项金额前五名单位情况
                                                                                                            单位: 元
         单位名称         与本公司关系                  金额                         时间                     未结算原因江西宜春市明月山天工
                            供应商                      6,016,537.00         2012 年 02 月 29 日          预付固定资产采购款开物园实业有限公司
    宇海(中国)有限公司        供应商                      1,998,510.70         2011 年 11 月 29 日          预付固定资产采购款北京星网宇达科技开发
                            供应商                      1,485,000.00         2012 年 03 月 25 日          预付固定资产采购款有限公司
    武汉安飞亿国际贸易有        供应商                      1,266,000.00         2012 年 05 月 25 日          预付固定资产采购款
       神开股份                                                         上海神开石油化工装备股份有限公司 2012 年半年度报告限公司辽宁华科石油设备科技
                               供应商                         1,099,945.13      2011 年 11 月 14 日            预付固定资产采购款有限公司
    合计                               --                        11,865,992.83                 --                          --
    预付款项主要单位的说明:截止报告期末时点,公司预付款项前五名均为预付固定资产采购款项。(3)预付款项的说明公司预付款项主要包括预付固定资产采购款项、预付材料采购款项以及预付接受外部服务而产生的款项。7、存货(1)存货分类
                                                                                                                 单位: 元
                                           期末数                                                      期初数
            项目
                        账面余额           跌价准备          账面价值           账面余额           跌价准备            账面价值
    原材料                 38,319,767.98                0.00 38,319,767.98 39,238,227.12                            0.00 39,238,227.12
    在产品              175,483,413.11                  0.00 175,483,413.11 153,964,999.79                              153,964,999.79
    库存商品               80,202,692.02 1,854,733.30 78,347,958.72 85,219,599.40                     1,854,733.30 83,364,866.10
    周转材料                  483,720.64                0.00      483,720.64         532,368.50                             532,368.50消耗性生物资产
    委托加工物资              214,844.88                0.00      214,844.88         345,272.02                             345,272.02
    发出商品               49,969,023.46                0.00 49,969,023.46 46,806,948.05                                 46,806,948.05
    辅助材料                3,210,435.77                0.00    3,210,435.77
    合计                347,883,897.86 1,854,733.30 346,029,164.56 326,107,414.88                     1,854,733.30 324,252,681.58(2)存货跌价准备
                                                                                                                 单位: 元
                                               2012 年 1 月至 6 月       2012 年 1 月至 6 月减少
        存货种类        期初账面余额                                                                               期末账面余额
                                                    计提额               转回                   转销
    原材料                                  0.00                                                                                  0.00
    在产品                                                                                                                        0.00
    库存商品                   1,854,733.30                                                                               1,854,733.30
    周转材料                                                                                                                      0.00消耗性生物资产委托加工物资发出商品辅助材料
    合     计                  1,854,733.30                      0.00                0.00                   0.00          1,854,733.30
       神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告8、长期股权投资
                                                                                                                                      单位: 元
                                                                                                                  在被投资
                                                                                                                  单位持股
                                                                                                     在被投资单位
                                                             增减                       在被投资单位              比例与表 减值 本期计提
    被投资单位       核算方法   初始投资成本     期初余额                 期末余额                      表决权比例                            本期现金红利
                                                             变动                       持股比例(%)               决权比例 准备 减值准备
                                                                                                         (%)
                                                                                                                  不一致的
                                                                                                                    说明上海神开石油
             成本法          195,322,946.92 195,322,946.92             195,322,946.92            100%         100%设备有限公司上海神开石油
             成本法          64,779,959.61   64,779,959.61              64,779,959.61            100%         100%                            4,101,914.90科技有限公司上海神开石油
             成本法          40,618,782.33   40,618,782.33              40,618,782.33            100%         100%                            4,018,715.25仪器有限公司江西飞龙钻头
             成本法          46,900,000.00   46,900,000.00              46,900,000.00             67%          67%制造有限公司
    合计                --       347,621,688.86 347,621,688.86             347,621,688.86       --           --          --                       8,120,630.15
    神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告9、固定资产(1)固定资产情况
                                                                                             单位: 元
           项目            期初账面余额                 本期增加                 本期减少        期末账面余额
    一、账面原值合计:         236,857,558.98                     22,228,884.04      9,887,022.18    249,199,420.84
    其中:房屋及建筑物         89,260,779.26                           294,400.00                     89,555,179.26
    机器设备                 105,812,779.62                     14,065,557.23      9,843,624.32    110,034,712.53
    运输工具                  4,392,484.24                           762,497.00        32,897.86     5,122,083.38
    通用设备                   37,391,515.86                       7,106,429.81          10,500.00    44,487,445.67
             --            期初账面余额      本期新增          本期计提          本期减少        本期期末余额
    二、累计折旧合计:         58,675,463.68                      12,191,111.58          98,257.50    70,768,317.76
    其中:房屋及建筑物         13,848,617.28                       2,146,685.64                       15,995,302.92
    机器设备                 23,481,738.94                       8,963,904.69          80,220.44    32,365,423.19
    运输工具                  2,468,547.82                           390,194.08         8,062.06     2,850,679.84
    通用设备                   18,876,559.64                           690,327.17         9,975.00    19,556,911.81
             --            期初账面余额                             --                           本期期末余额
    三、固定资产账面净值合计   178,182,095.30                           --                           178,431,103.08
    其中:房屋及建筑物         75,412,161.98                            --                            73,559,876.34
    机器设备                 82,331,040.68                            --                            77,669,289.34
    运输工具                  1,923,936.42                            --                             2,271,403.54
    通用设备                   18,514,956.22                            --                            24,930,533.86
    四、减值准备合计                                                    --
    其中:房屋及建筑物                                                  --
    机器设备                                                          --
    运输工具                                                          --
    通用设备                                                            --
    五、固定资产账面价值合计   178,182,095.30                           --                           178,431,103.08
    其中:房屋及建筑物         75,412,161.98                            --                            73,559,876.34
    机器设备                 82,331,040.68                            --                            77,669,289.34
    运输工具                  1,923,936.42                            --                             2,271,403.54
    通用设备                   18,514,956.22                            --                            24,930,533.86
    2012 年 1 月至 6 月折旧额 12,191,111.58 元;2012 年 1 月至 6 月由在建工程转入固定资产原价为 2,960,065.69 元。
    (2)未办妥产权证书的固定资产情况         有问题资产管理部
                  项目                        未办妥产权证书原因                  预计办结产权证书时间
    财富又一城办公房                         开发商大产证未办好                   开发商工程全部完工10、在建工程(1)在建工程
       神开股份                                                        上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                                                                          单位: 元
                                                    期末数                                      期初数
             项目
                                    账面余额       减值准备       账面价值      账面余额       减值准备         账面价值
    研发大楼                           2,122,749.77                2,122,749.77 1,413,869.00                        1,413,869.00
    测试中心                           1,236,401.36                1,236,401.36     626,968.00                        626,968.00
    井口装置车间                       1,240,132.41                1,240,132.41 4,177,497.25                        4,177,497.25
    钻探设备车间                        500,000.01                    500,000.01    235,042.73                        235,042.73
    自动石油仪器车间                                                                 20,478.63                        20,478.63
    随钻项目                           1,961,538.45                1,961,538.45
    零星工程                            423,430.23                    423,430.23    232,849.90                        232,849.90
    合计                               7,484,252.23          0.00 7,484,252.23 6,706,705.51               0.00      6,706,705.51(2)重大在建工程项目变动情况
                                                                                                            单位: 元
                                                                                      其
                                                                    工程       利息 中:      本期
                                                                    投入       资本 本期      利息
    项目     预算数                                               其他       工程                       资金
                          期初数     本期增加     转入固定资产      占预       化累 利息      资本               期末数
    名称     (万元)                                               减少       进度                       来源
                                                                    算比       计金 资本      化率
                                                                    例(%)        额 化金      (%)
                                                                                      额
    研发                 1,413,869.                                                                      募股
          7,263.00                   708,880.77                        2.92%                                   2,122,749.77
    大楼                         00                                                                      资金
    测试                                                                                                 募股
          6,812.00 626,968.00        609,433.36                        1.82%                                   1,236,401.36
    中心                                                                                                 资金井口
                     4,177,497.                                        53.58                         募股
    装置      4,539.00                                 2,937,364.84                                                1,240,132.41
                             25                                            %                         资金车间钻探
                                                                       42.19                         募股
    设备      9,900.00 235,042.73        264,957.28                                                                  500,000.01
                                                                           %                         资金车间
    随钻                                1,961,538.4                        55.65                         募股
          7,343.00                                                                                             1,961,538.45
    项目                                          5                            %                         资金自动
    石油                                                                                                 募股
          3,193.00    20,478.63                       20,478.63        1.15%
    仪器                                                                                                 资金车间零星
                     232,849.90      192,802.55        2,222.22                                      自筹        423,430.23工程
          39,050.0 6,706,705. 3,737,612.4
    合计                                               2,960,065.69 0.00    --     -- 0.00 0.00   --      --       7,484,252.23
                 0         51           111、固定资产清理
                                                                                                            单位: 元
                   项目                         期初账面价值            期末账面价值                 转入清理的原因
       神开股份                                                  上海神开石油化工装备股份有限公司 2012 年半年度报告
    专用设备                                        269,946.07                  294,781.87 已报废清理尚未完成
    合计                                            269,946.07                  294,781.87                --
    说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:江西飞龙报废设备尚未处理完毕。12、无形资产(1)无形资产情况
                                                                                                   单位: 元
           项目              期初账面余额          本期增加                   本期减少              期末账面余额
    一、账面原值合计               41,061,547.45           204,585.05                        0.00          41,266,132.50
    土地使用权                     37,492,304.56                                                           37,492,304.56
    软件                            3,569,242.89           204,585.05                                          3,773,827.94
    二、累计摊销合计                4,466,558.60           700,455.20                        0.00              5,167,013.80
    土地使用权                      2,427,487.14           374,780.88                                          2,802,268.02
    软件                            2,039,071.46           325,674.32                                          2,364,745.78三、无形资产账面净值合
                               36,594,988.85           -495,870.15                       0.00          36,099,118.70计
    土地使用权                     35,064,817.42           -374,780.88                                     34,690,036.54
    软件                            1,530,171.43           -121,089.27                                         1,409,082.16
    四、减值准备合计                        0.00                    0.00                     0.00                       0.00土地使用权软件
    无形资产账面价值合计           36,594,988.85           -495,870.15                       0.00          36,099,118.70
    土地使用权                     35,064,817.42           -374,780.88                                     34,690,036.54
    软件                            1,530,171.43           -121,089.27                                         1,409,082.16
    2012 年 1 月至 6 月摊销额 700,455.20 元。(2)公司开发项目支出
                                                                                                   单位: 元
                                                                           本期减少
         项目              期初数           本期增加                                                       期末数
                                                              计入当期损益       确认为无形资产
    研发项目                                    14,578,316.04      14,578,316.04
    合计                                        14,578,316.04      14,578,316.042012 年 1 月至 6 月开发支出占 2012 年 1 月至 6 月研究开发项目支出总额的比例 100%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例 0%。13、递延所得税资产和递延所得税负债
                                                                                                    单位: 元
                    项目                                     期末数                               期初数递延所得税资产:
    资产减值准备                                                          5,266,795.83                         4,382,353.96
       神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告开办费可抵扣亏损
    小     计                                                         5,266,795.83                            4,382,353.96递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动
    小计                                                                         0.00                                   0.00未确认递延所得税资产明细
                                                                                                      单位: 元
                    项目                             期末数                                      期初数可抵扣暂时性差异可抵扣亏损
    合计                                                                         0.00                                   0.00未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                      单位: 元
            年份                 期末数                  期初数                              备注
    合计                                                                                             --应纳税差异和可抵扣差异项目明细
                                                                                                      单位: 元
                                                                        暂时性差异金额
                    项目
                                                           期末                                   期初应纳税差异项目
    小计                                                                          0.00                                  0.00可抵扣差异项目
    资产减值准备                                                      32,508,915.12                          26,672,451.57
    小计                                                              32,508,915.12                          26,672,451.5714、资产减值准备明细
                                                                                                        单位: 元
                                                                               本期减少
             项目          期初账面余额       本期增加                                                    期末账面余额
                                                                      转回                转销
    一、坏账准备                25,127,568.18     5,526,613.64                                               30,654,181.82
    二、存货跌价准备             1,854,733.30                0.00                 0.00                0.00 1,854,733.30三、可供出售金融资产减值准备四、持有至到期投资减值准备
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备
    九、在建工程减值准备                  0.00                                                                 0.00十、生产性生物资产减值准备
    其中:成熟生产性生物资产减值准备十一、油气资产减值准备
    十二、无形资产减值准备                0.00             0.00                                                0.00十三、商誉减值准备十四、其他
    合计                         26,982,301.48     5,526,613.64               0.00             0.00 32,508,915.12资产减值明细情况的说明:1、坏账准备:以账龄分析法计提;2、存货跌价准备:为控股子公司江西飞龙公司通过减值测试计提。15、短期借款
                                                                                              单位: 元
                  项目                               期末数                              期初数质押借款抵押借款
    保证借款                                                               0.00                       15,000,000.00信用借款
    合计                                                                                              15,000,000.00短期借款分类的说明:保证借款 1500 万元为公司下属全资子公司上海神开石油设备有限公司经公司担保向建设银行申请的流动资金借款,已在本期全额归还。上述担保事项已在相关媒体充分披露。16、应付票据
                                                                                              单位: 元
                  种类                               期末数                              期初数
    商业承兑汇票                                                    120,000.00
    银行承兑汇票                                                  54,957,540.00                        2,947,000.00
    合计                                                          55,077,540.00                        2,947,000.00下一会计期间将到期的金额 30,287,540.00 元。应付票据的说明:公司为支付采购材料款而对外开具上述应付票据。其中,应付银行承兑汇票为下属全资子公司上海神开石油设备有限公司经公司担保向银行申请对外开具。上述担保事项已在相关媒体充分披露。17、应付账款
                                                                                              单位: 元
                  项目                               期末数                              期初数
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告
    购货款                                                    288,934,332.83                        254,407,273.20
    合计                                                      288,934,332.83                        254,407,273.2018、预收账款
                                                                                               单位: 元
                     项目                               期末数                              期初数
    预收货款                                                       22,268,559.94                     15,814,516.26
    合计                                                           22,268,559.94                     15,814,516.2619、应付职工薪酬
                                                                                               单位: 元
         项目          期初账面余额          本期增加                  本期减少               期末账面余额一、工资、奖金、津
                             1,401,008.01      43,324,823.45               44,725,831.46贴和补贴
    二、职工福利费                                  2,156,405.54                2,156,405.54
    三、社会保险费               5,014,963.37       8,214,853.84                8,514,990.88             4,714,826.33
    其中:医疗保险费                                2,472,571.87                2,472,058.87                   513.00
    基本养老保险费               4,893,449.77       5,117,345.71                5,305,715.43             4,705,080.05
    失业保险费                                        416,133.21                   416,133.21
    工伤保险费                    121,513.60           62,058.86                   174,339.18                9,233.28
    生育保险费                                        146,744.19                   146,744.19
    四、住房公积金                                  1,389,859.80                1,389,859.80
    五、辞退福利                                       93,269.77                   93,269.77
    六、其他                      535,061.57          418,609.00                   445,579.71              508,090.86
                              535,061.57          418,609.00                   445,579.71              508,090.86
    合计                         6,951,032.95      55,597,821.40               57,325,937.16             5,222,917.19上述基本养老保险费期末账面余额系江西飞龙公司改制之前拖欠地方机构,目前江西飞龙公司正在与地方机构协商中。20、应交税费
                                                                                               单位: 元
                      项目                                期末数                             期初数
    增值税                                                             3,634,462.28                       -477,696.00消费税
    营业税                                                               746,369.77                        387,134.66
    企业所得税                                                         3,723,302.46                  -2,695,300.49
    个人所得税                                                         5,327,825.64                         97,599.60
    城市维护建设税                                                       355,552.55                        123,103.80
    教育费附加                                                           346,792.62                        113,613.51
    河道管理费                                                           64,978.55                          22,384.61
    印花税                                                                1,800.41                          26,562.82
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    房产税                                                                   20,591.01                     16,941.57
    土地使用税                                                              112,415.81
    合计                                                                 14,334,091.10                 -2,273,240.1121、其他应付款
                                                                                              单位: 元
                     项目                                 期末数                           期初数
    其他应付款                                                             530,934.12                   2,857,856.49
    合计                                                                   530,934.12                   2,857,856.4922、其他流动负债
                                                                                              单位: 元
                    项目                             期末账面余额                     期初账面余额
    预提加工费                                                     3,140,427.41                         1,186,157.59
    合计                                                           3,140,427.41                         1,186,157.59其他流动负债说明:公司账面其他流动负债均为公司预提的尚未结算的委外加工费用。23、其他非流动负债
                                                                                              单位: 元
                     项目                             期末账面余额                    期初账面余额
    石油钻采高科技产业化项目政府拨款(注)                        12,243,000.00                        13,220,600.00
    政府搬迁补偿款                                                 1,586,069.06                         1,586,069.06
    合计                                                          13,829,069.06                        14,806,669.06其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:
    1.根据上海市发展和改革委员会、上海市经济和信息化委员会“关于转发《国家发展改革委、工业和信息化部关于下达重点产业振兴和技术改造(第二批)2009年第三批扩大内需中央预算内投资计划的通知》的通知”[沪发改投(2009)300号]、上海市发展和改革委员会“关于下达上海市2009年专项建设基金安排的建设与改造投资计划(第四批)的通知”[沪发改投(2009)301号],本公司的石油钻采高科技产业化项目获得政府拨款1,620万元。根据项目实施的实际进度,公司2012年1月至6月按比例确认977,600.00元为当期收益。期末账面余额为12,243,000.00元。
    2.2010年8月,本公司位于上海市闵行区陈行公路2835弄3号102室的宿舍房屋被实施拆迁,根据上海市城市居住房屋拆迁补偿安置协议沪闵浦(商品房基地)拆协字第国-167号,本公司获得房屋搬迁补偿款1,691,807.00元,公司新购宿舍房屋计提的折旧,作为因动迁而增加的成本,由动迁补偿款弥补,按年从递延收益转入营业外收入。24、股本
                                                                                              单位: 元
                                                    本期变动增减(+、-)
                   期初数                                                                             期末数
                                发行新股     送股         公积金转股         其他      小计
    股份总数          261,523,284                                                                  0     261,523,284
    报告期内,公司股本未发生变动。
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告25、资本公积
                                                                                                 单位: 元
             项目                  期初数            本期增加                 本期减少                期末数
    资本溢价(股本溢价)              581,640,873.69                                                  581,640,873.69其他资本公积
    合计                              581,640,873.69                  0.00                    0.00 581,640,873.69资本公积说明:报告期内,公司资本公积未发生变动。26、盈余公积
                                                                                                 单位: 元
             项目                  期初数             本期增加               本期减少               期末数
    法定盈余公积                       31,994,596.88                                                   31,994,596.88
    任意盈余公积                       15,795,995.98                                                   15,795,995.98储备基金企业发展基金其他
    合计                               47,790,592.86                  0.00                  0.00       47,790,592.86盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:报告期内,公司盈余公积未发生变动。27、未分配利润
                                                                                                 单位: 元
                    项目                                   金额                                提取或分配比例
    调整前上年末未分配利润                                                                              --
    调整年初未分配利润合计数(调增+,调减-)                                                            --
    调整后年初未分配利润                                                     265,689,235.37             --加:2012 年 1 月至 6 月归属于母公司所有
                                                                         36,392,615.93              --者的净利润减:提取法定盈余公积提取任意盈余公积提取一般风险准备
    应付普通股股利                                                           52,304,656.80转作股本的普通股股利
    期末未分配利润                                                           249,777,194.50             --公司账面未分配利润均为所有股东共同享有,2012年1月至6月因派发股利而减少。28、营业收入及营业成本(1)营业收入、营业成本
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
                                                                                                  单位: 元
                   项目                      2012 年 1 月至 6 月                      2011 年 1 月至 6 月
    主营业务收入                                                 383,298,635.72                          256,435,685.34
    其他业务收入                                                   1,128,592.89
    合计                                                         384,427,228.61                          256,435,685.34
    主营业务成本                                                 266,818,913.56                          152,951,045.57
    其他业务成本                                                    561,574.84
    合计                                                         267,380,488.40                          152,951,045.57(2)主营业务(分行业)
                                                                                                  单位: 元
                                       2012 年 1 月至 6 月                          2011 年 1 月至 6 月
            行业名称
                                 营业收入             营业成本                 营业收入             营业成本
    工业                            340,925,815.92        240,746,272.23          229,491,261.14       132,061,031.41
    技术服务业                       42,372,819.80          26,072,641.33          26,944,424.20        20,890,014.16
    合计                            383,298,635.72        266,818,913.56          256,435,685.34       152,951,045.57(3)主营业务(分产品)
                                                                                                  单位: 元
                                       2012 年 1 月至 6 月                          2011 年 1 月至 6 月
            产品名称
                                 营业收入             营业成本                 营业收入             营业成本
    石油钻采设备                    328,626,960.97        235,241,314.22          217,578,532.33       126,167,169.81
    油品分析仪器                     12,298,854.95           5,504,958.01          11,912,728.81         5,893,861.60
    工程技术服务                     42,372,819.80          26,072,641.33          26,944,424.20        20,890,014.16
    合计                            383,298,635.72        266,818,913.56          256,435,685.34       152,951,045.57(4)主营业务(分地区)
                                                                                                  单位: 元
                                       2012 年 1 月至 6 月                          2011 年 1 月至 6 月
            地区名称
                                 营业收入             营业成本                 营业收入             营业成本
    境内                            278,930,878.57        172,608,007.34          216,259,512.02       130,345,853.31
    境外                            104,367,757.15          94,210,906.22          40,176,173.32        22,605,192.26
    合计                            383,298,635.72        266,818,913.56          256,435,685.34       152,951,045.57(5)公司前五名客户的营业收入情况
                                                                                                  单位: 元
                  客户名称                    主营业务收入                    占公司全部营业收入的比例(%)
    四川宏华国际科贸有限公司                             28,760,683.76                                          7.50%
    俄罗斯地质系统有限公司                               26,986,706.13                                          7.04%
    中国石油化工股份有限公司中原油田分公                 18,848,699.26                                          4.92%
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告司
    大庆油田物资公司                                      14,634,047.90                                     3.82%
    中国石油技术开发公司                                  13,996,011.79                                     3.65%
    合计                                                  103,226,148.84                                   26.93%29、营业税金及附加
                                                                                                单位: 元
                  项目          2012 年 1 月至 6 月      2011 年 1 月至 6 月               计缴标准消费税
    营业税                                  1,624,907.49               980,249.84 5%、3%
    城市维护建设税                            703,660.12               308,707.71 5%
    教育费附加                                694,154.64               250,920.85 3%+2%资源税
    河道管理费                                 25,094.64                18,528.96 1%
    合计                                    3,047,816.89            1,558,407.36                  --30、资产减值损失
                                                                                                单位: 元
                         项目                          2012 年 1 月至 6 月             2011 年 1 月至 6 月
    一、坏账损失                                                      5,525,433.44                      1,192,527.77二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                              5,525,433.44                      1,192,527.7731、营业外收入(1)
                                                                                                单位: 元
    项目                                                   2012 年 1 月至 6 月             2011 年 1 月至 6 月
       神开股份                                              上海神开石油化工装备股份有限公司 2012 年半年度报告
    非流动资产处置利得合计                                             505,992.00                         42,929.50
    其中:固定资产处置利得                                             505,992.00                         42,929.50
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                         4,707,793.27                     10,196,561.72
    违约金、罚款收入                                                    32,100.00
    其他                                                                20,692.32                        239,727.72
    合计                                                             5,266,577.59                     10,479,218.94(2)政府补助明细
                                                                                                  单位:元
                  项目          2012 年 1 月至 6 月    2011 年 1 月至 6 月                 说明
    区财政局上海名牌产品奖励                                         300,000.00
    科技专项补贴                              568,815.97
    劳动力安置补贴                              5,400.00               15,600.00
    市场开拓资助费                             46,877.30
    专利资助费                                 18,000.00               51,400.00
    国家扩大内需扶持项目补贴                  977,600.00           2,482,700.00
    产业化项目市级财政资助                    131,600.00           3,640,000.00
    浦江镇企业扶持资金                      2,920,000.00           3,620,000.00
    其他                                       39,500.00               86,861.72
    合计                                    4,707,793.27          10,196,561.72                 --营业外收入说明:当期确认的政府补助收入明显低于上年同期。32、营业外支出
                                                                                                  单位: 元
    项目                                                       2012 年 1 月至 6 月          2011 年 1 月至 6 月
    非流动资产处置损失合计                                                       2,079.00                    145.00
    其中:固定资产处置损失                                                       2,079.00                    145.00
        无形资产处置损失债务重组损失非货币性资产交换损失对外捐赠
    其他                                                                     18,295.50                    14,180.00
    合计                                                                     20,374.50                    14,325.00营业外支出说明:33、所得税费用
                                                                                                  单位: 元
       神开股份                                             上海神开石油化工装备股份有限公司 2012 年半年度报告
                         项目                             2012 年 1 月至 6 月          2011 年 1 月至 6 月
    按税法及相关规定计算的当期所得税                                     7,418,339.36               11,229,419.24
    递延所得税调整                                                        -884,441.87                 -667,007.63
    合计                                                                 6,533,897.49               10,562,411.6134、基本每股收益和稀释每股收益的计算过程
    根据《企业会计准则第34号—每股收益》及《公开发行证券的公司信息披露编报规则第9号—净资产收益率和每股收益的计算及披露》(2010年修订)的规定,计算基本每股收益和稀释每股收益的公式如下:
    (1)基本每股收益=P÷S
    S= S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0-Sk
    其中:P为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为年初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份下一月份起至报告期年末的月份数;Mj为减少股份下一月份起至报告期年末的月份数。
    (2)稀释每股收益=[P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]/(S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0—Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润。公司在计算稀释每股收益时,已考虑所有稀释性潜在普通股的影响,直至稀释每股收益达到最小。
    根据上述公式:
    2012年上半年度基本每股收益=36,392,615.93÷261,523,284.00
                                =0.14
    2011年上半年度基本每股收益=39,339,300.31÷261,523,284.00
                              =0.1535、其他综合收益
                                                                                                单位: 元
                         项目                             2012 年 1 月至 6 月          2011 年 1 月至 6 月1.可供出售金融资产产生的利得(损失)金额
    减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                                   0.00                         0.002.按照权益法核算的在被投资单位其他综合收益中所享有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                         小计                                                   0.00                         0.003.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                         小计                                                   0.00                         0.00
    4.外币财务报表折算差额                                                  44,121.92                 -260,055.16
    减:处置境外经营当期转入损益的净额
    神开股份                                                 上海神开石油化工装备股份有限公司 2012 年半年度报告
                        小计                                              44,121.92                   -260,055.165.其他
    减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                        小计                                                   0.00                             0.00
                        合计                                              44,121.92                   -260,055.16其他综合收益说明:2012 年 1 月至 6 月人民币相对美元贬值,而上年同期人民币相对美元升值,导致外币报表折算差额的反向波动。36、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                    单位: 元
                                项目                                                  金额
    利息收入                                                                                             5,828,480.59
    营业外收入                                                                                           3,777,585.59
    保证金收回                                                                                             610,552.08
    备用金及差旅费还款                                                                                   5,157,903.23
    收回往来款项                                                                                         1,515,488.87
                                合计                                                                16,890,010.36收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                                    单位: 元
                                项目                                                  金额
    期间费用                                                                                            59,135,481.53
    保证金及手续费支出                                                                                   3,428,807.89
    营业外支出                                                                                               6,900.00
    支付往来款                                                                                           2,625,262.84
                                合计                                                                65,196,452.26支付的其他与经营活动有关的现金说明37、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                           2012 年 1 月至 6 月            2011 年 1 月至 6 月
    1.将净利润调节为经营活动现金流量:                             --                             --
    净利润                                                            36,437,711.65                     39,911,077.97
    加:资产减值准备                                                     5,525,433.44                    1,192,527.77
    固定资产折旧、油气资产折耗、生产性生物资产折旧                    12,166,867.98                     10,483,180.46
       神开股份                                            上海神开石油化工装备股份有限公司 2012 年半年度报告
    无形资产摊销                                                        700,455.20                     597,455.08长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益
                                                                   -503,913.00                      14,325.00以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                      351,251.95                  -4,138,584.43投资损失(收益以“-”号填列)
    递延所得税资产减少(增加以“-”号填列)                           -884,441.87                  -1,296,191.12递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                               -21,776,482.98              -129,230,999.51
    经营性应收项目的减少(增加以“-”号填列)                     -55,597,999.73                -65,978,769.25
    经营性应付项目的增加(减少以“-”号填列)                      58,894,092.72                125,313,791.68
    其他                                                                                            -2,881,368.73
    经营活动产生的现金流量净额                                      35,312,975.35                -26,013,555.08
    2.不涉及现金收支的重大投资和筹资活动:                       --                           --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                               --                           --
    现金的期末余额                                                 507,992,898.64                513,004,130.75
    减:现金的期初余额                                             547,974,491.19                593,688,810.86加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                       -39,981,592.55                -80,684,680.11(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                单位: 元
                       补充资料                       2012 年 1 月至 6 月          2011 年 1 月至 6 月
    一、取得子公司及其他营业单位的有关信息:                      --                           --1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
       减:子公司及其他营业单位持有的现金和现金等价物
    3.取得子公司及其他营业单位支付的现金净额                                                       26,394,775.25
    4.取得子公司的净资产                                                       0.00
       流动资产
       非流动资产
       流动负债
       非流动负债
    二、处置子公司及其他营业单位的有关信息:                      --                           --1.处置子公司及其他营业单位的价格2.处置子公司及其他营业单位收到的现金和现金等价物
    神开股份                                                    上海神开石油化工装备股份有限公司 2012 年半年度报告
    减:子公司及其他营业单位持有的现金和现金等价物3.处置子公司及其他营业单位收到的现金净额
    4.处置子公司的净资产                                                           0.00                              0.00
    流动资产
    非流动资产
    流动负债
    非流动负债(3)现金和现金等价物的构成
                                                                                                      单位: 元
                        项目                                     期末数                           期初数
    一、现金                                                            507,992,898.64                   547,974,491.19
    其中:库存现金                                                            169,023.99                       76,797.16
    可随时用于支付的银行存款                                       502,772,990.97                   544,144,274.87
    可随时用于支付的其他货币资金                                     5,050,883.68                     3,753,419.16
    可用于支付的存放中央银行款项
    存放同业款项
    拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                        507,992,898.64                   547,974,491.19(八)关联方及关联交易1、本企业的母公司情况报告期内,公司未发生此类行为。2、本企业的子公司情况
                                                                                                      单位: 元
    子公司全            企业                              业务                             持股比例 表决权比 组织机构
         子公司类型             注册地   法定代表人            注册资本       币种
    称                类型                              性质                               (%)      例(%)    代码上海神开
                                                      工业
    石油设备 控股子公司 大型         上海      李芳英            174,390,000.00    CNY         100%      100% 743758912
                                                      制造有限公司上海神开
                                                      工业
    石油科技 控股子公司 中型         上海      李芳英            61,000,000.00     CNY         100%      100% 778934314
                                                      制造有限公司上海神开
                                                      工业
    石油仪器 控股子公司 小型         上海      李芳英            39,930,000.00     CNY         100%      100% 772856837
                                                      制造有限公司江西飞龙
                                                      工业
    钻头制造 控股子公司 中型 江西宜春          李芳英            70,000,000.00     CNY          67%       67% 79283482X
                                                      制造有限公司
       神开股份                                                              上海神开石油化工装备股份有限公司 2012 年半年度报告(九)母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                              单位: 元
                                                   期末数                                                     期初数
                                 账面余额                     坏账准备                    账面余额                          坏账准备
           种类
                                           比例                            比例                        比例                            比例
                        金额                    金额                              金额                             金额
                                           (%)                             (%)                         (%)                             (%)单项金额重大并单项计
                                    0.00                            0.00                        0.00                           0.00提坏账准备的应收账款按组合计提坏账准备的应收账款
    组合小计                 3,392,161.84 100%              455,904.92 13.44% 5,883,157.71                   100%             487,137.63     8.28%单项金额虽不重大但单
    项计提坏账准备的应收                0.00                            0.00                        0.00          0%               0.00账款
    合计                     3,392,161.84        --         455,904.92           --    5,883,157.71          --               487,137.63      --组合中,采用账龄分析法计提坏账准备的应收账款:
                                                                                                                              单位: 元
                                     期末数                                                             期初数
                        账面余额                                                          账面余额账龄
                                           比例         坏账准备                                               比例           坏账准备
                       金额                                                           金额
                                           (%)                                                                 (%)1 年以内
    其中:                  --                   --               --                         --                        --             --1 年以内小
                              10,572.32     0.31%                   528.62                    3,567,561.59 60.64%                 178,378.08计
    1至2年                   2,348,716.47 69.24%                  234,871.65                      1,614,434.91 27.44%                 161,443.49
    2至3年                       986,421.97 29.08%                197,284.39                       654,348.47 11.12%                  130,869.69
    3 年以上                          26.38           0%                  7.91                      34,800.00      0.59%               10,440.00
    3至4年                            26.38           0%                  7.91                      34,800.00      0.59%               10,440.00
    4至5年                       46,424.70     1.37%              23,212.35                        12,012.74 0.21%                         6,006.375 年以上
    合计                     3,392,161.84       ---               455,904.92                      5,883,157.71         --             487,137.63(2)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
            单位名称             与本公司关系                金额                  年限                  占应收账款总额的比例(%)
    上海神开石油设备有限公司          全资子公司                2,251,250.00          3 年以内                                              66.37%
    科威特翠坡亿公司                     客户                    632,490.00           3 年以内                                              18.65%
       神开股份                                                         上海神开石油化工装备股份有限公司 2012 年半年度报告
    北京巴菲特                           客户                 400,000.00        3 年以内                                       11.79%
    加拿大伊劳格公司                     客户                   49,270.97       5 年以内                                        1.45%
    中油长城钻井                         客户                   34,800.00       5 年以内                                        1.03%
              合计                    --                3,367,810.97             --                                        99.29%(3)应收关联方账款情况
                                                                                                                单位: 元
           单位名称               与本公司关系                     金额                      占应收账款总额的比例(%)
    上海神开石油设备有限公司          全资子公司                            2,251,250.00                                       66.37%
              合计                    --                                2,251,250.00                                       66.37%2、其他应收款(1)其他应收款
                                                                                                                单位: 元
                                                   期末数                                            期初数
                           账面余额                     坏账准备                  账面余额                 坏账准备种类
                                                  比例                    比例                     比例                    比例
                           金额                        金额                    金额                     金额
                                                  (%)                     (%)                      (%)                     (%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
                                                                                                           18,283,540.4
    组合小计                      225,505,047.43 100% 21,471,649.73 9.52% 249,040,575.89 100%                               7.34%
                                                                                                                      4单项金额虽不重大但单项计提坏账准备的其他应收款
                                                                                                           18,283,540.4
    合计                          225,505,047.43       --    21,471,649.73      --    249,040,575.89    --                       --
                                                                                                                      4组合中,采用账龄分析法计提坏账准备的其他应收款:
                                                                                                                单位: 元
                                      期末数                                                     期初数
                         账面余额                                                     账面余额
       账龄
                                           比例         坏账准备                                   比例         坏账准备
                        金额                                                      金额
                                           (%)                                                     (%)1 年以内
    其中:                   --                 --              --                        --           --                 --
    1 年以内小计          129,026,993.03 57.22%             6,451,349.65             153,016,495.25 61.44%           7,650,824.76
    1至2年                42,753,108.01 18.96%              4,275,310.80             85,721,004.47 34.42%            8,572,100.45
    2至3年                53,724,946.39 23.82%              10,744,989.28            10,303,076.17     4.14%         2,060,615.23
       神开股份                                                      上海神开石油化工装备股份有限公司 2012 年半年度报告3 年以上3至4年4至5年5 年以上
    合计                   225,505,047.43     --         21,471,649.73            249,040,575.89       --        18,283,540.44(2)金额较大的其他应收款的性质或内容
    其他应收款中,应收全资子公司上海神开石油设备有限公司款项为22448.05万元,占其他应收款总额的99.55%,为母子公司间资金优化调配形成的其他应收款项。(3)其他应收款金额前五名单位情况
                                                                                                             单位: 元
           单位名称            与本公司关系                金额                     年限         占其他应收款总额的比例(%)
    上海神开石油设备有限公司        全资子公司               224,480,543.80         3 年以内                              99.55%
    江西飞龙钻头制造有限公司        控股子公司                      461,393.60      2 年以内                                 0.2%
    上海神开投资管理有限公司        物流服务商                      178,566.01      1 年以内                               0.08%
    备用金                             职工                          34,800.00      1 年以内                               0.01%中国石油天然气股份有限公
                                  供应商                         30,000.00      1 年以内                               0.01%司上海销售分公司
             合计                   --                   225,185,303.41              --                               99.85%(4)其他应收关联方账款情况
                                                                                                             单位: 元
           单位名称                 与本公司关系                             金额                占其他应收款总额的比例(%)
    上海神开石油设备有限公司                全资子公司                            224,480,543.80                          99.55%
    江西飞龙钻头制造有限公司                控股子公司                                  461,393.60                           0.2%
             合计                          --                                  224,941,937.4                          99.75%3、长期股权投资
                                                                                                             单位: 元
                                                                                      在被投资
                                                               在被投资               单位持股          2012 年 1
                                                      在被投资                                                    2012 年 1
    被投资单          初始投资                                     单位表决               比例与表          月至 6 月
         核算方法          期初余额 增减变动 期末余额 单位持股                                 减值准备           月至 6 月
    位              成本                                       权比例                 决权比例          计提减值
                                                      比例(%)                                                     现金红利
                                                                 (%)                  不一致的            准备
                                                                                        说明上海神开
                      195,322, 195,322,              195,322,
    石油设备 成本法                                                     100%       100%                  0.00     0.00
                        946.92 946.92                  946.92有限公司上海神开
                      64,779,9 64,779,9              64,779,9                                                        4,101,91
    石油科技 成本法                                                     100%       100%                  0.00     0.00
                         59.61    59.61                 59.61                                                            4.90有限公司
       神开股份                                                          上海神开石油化工装备股份有限公司 2012 年半年度报告上海神开
                        40,618,7 40,618,7           40,618,7                                                               4,018,71
    石油仪器 成本法                                                      100%             100%                0.00      0.00
                           82.33    82.33              82.33                                                                   5.25有限公司江西飞龙
                        46,900,0 46,900,0           46,900,0
    钻头制造 成本法                                                          67%           67%                0.00      0.00
                           00.00    00.00              00.00有限公司
                        347,621, 347,621,           347,621,                                                               8,120,63
    合计            --                                                  --            --          --
                          688.86 688.86               688.86                                                                   0.154、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                    单位: 元
                项目                         2012 年 1 月至 6 月                                   2011 年 1 月至 6 月
    主营业务收入                                                                   0.00                                      1,410,227.99
    其他业务收入                                                       3,168,439.00                                          2,432,196.90
    合计                                                               3,168,439.00                                          3,842,424.89
    主营业务成本                                                                                                             1,291,186.72
    其他业务成本                                                         90,174.00
    合计                                                                 90,174.00                                           1,291,186.72(2)主营业务(分行业)
                                                                                                                    单位: 元
                                            2012 年 1 月至 6 月                                    2011 年 1 月至 6 月
             行业名称
                                     营业收入               营业成本                         营业收入              营业成本
    工      业                                      0.00                           0.00            1,410,227.99          1,291,186.72
    合计                                            0.00                           0.00            1,410,227.99          1,291,186.72(3)主营业务(分产品)
                                                                                                                    单位: 元
                                            2012 年 1 月至 6 月                                    2011 年 1 月至 6 月
             产品名称
                                     营业收入               营业成本                         营业收入              营业成本
    石油产品规格分析仪器                            0.00                           0.00            1,410,227.99          1,291,186.72
    合计                                            0.00                           0.00            1,410,227.99          1,291,186.72(4)主营业务(分地区)
                                                                                                                    单位: 元
                                            2012 年 1 月至 6 月                                    2011 年 1 月至 6 月
             地区名称
                                     营业收入               营业成本                         营业收入              营业成本
    境内                                            0.00                           0.00                     0.00                    0.00
    境外                                                                                           1,410,227.99          1,291,186.72
       神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告
    合计                                         0.00                      0.00            1,410,227.99          1,291,186.72(5)公司前四名客户的营业收入情况
                                                                                                            单位: 元
                                                                                                           占公司全部营业
                            客户名称                                              营业收入总额
                                                                                                           收入的比例(%)
    上海神开石油设备有限公司                                                                   2,547,645.00            80.41%
    上海神开石油仪器有限公司                                                                      412,409.00           13.02%
    上海神开气体有限公司                                                                          159,924.00            5.05%
    上海神开石油科技有限公司                                                                       48,461.00            1.53%
    合计                                                                                       3,168,439.00                 100%营业收入的说明:公司当期营业收入均为房租物业类收入。5、投资收益(1)投资收益明细
                                                                                                            单位: 元
                       项目                                    2012 年 1 月至 6 月                2011 年 1 月至 6 月
    成本法核算的长期股权投资收益                                                   8,120,630.15                 62,910,314.13权益法核算的长期股权投资收益处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益处置交易性金融资产取得的投资收益持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益其他
    合计                                                                           8,120,630.15                 62,910,314.13(2)按成本法核算的长期股权投资收益
                                                                                                            单位: 元
          被投资单位       2012 年 1 月至 6 月   2011 年 1 月至 6 月          2012 年 1 月至 6 月比上期增减变动的原因
    上海神开石油科技有限公司        4,101,914.90            6,125,885.08           上年子公司经营取得的净利润有所减少
    上海神开石油设备有限公司                              53,237,249.55 为改善子公司资产负债结构,本次未做股利分配
    上海神开石油仪器有限公司        4,018,715.25            3,547,179.50           上年子公司经营取得的净利润有所增加
    合计                            8,120,630.15          62,910,314.13                              --6、现金流量表补充资料
                                                                                                            单位: 元
                        补充资料                                   2012 年 1 月至 6 月            2011 年 1 月至 6 月
       神开股份                                               上海神开石油化工装备股份有限公司 2012 年半年度报告
    1.将净利润调节为经营活动现金流量:                                   --                               --
    净利润                                                                 4,518,669.54                    60,021,937.04
    加:资产减值准备                                                       3,156,876.58                     7,589,780.30
    固定资产折旧、油气资产折耗、生产性生物资产折旧                         2,097,708.20                     2,025,110.04
    无形资产摊销                                                                512,587.10                      385,316.88长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                            -50,694.44号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                              -15,285.47                 -3,700,606.78
    投资损失(收益以“-”号填列)                                        -8,120,630.15                   -62,910,314.13
    递延所得税资产减少(增加以“-”号填列)                                   -789,219.14                 -2,738,370.98递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                                             -1,692.31                 -1,176,273.50
    经营性应收项目的减少(增加以“-”号填列)                            24,458,887.81                     8,461,646.89
    经营性应付项目的增加(减少以“-”号填列)                            -23,865,995.57                        946,187.39
    其他                                                                                                   -2,756,088.79
    经营活动产生的现金流量净额                                             1,901,212.15                     6,148,324.36
    2.不涉及现金收支的重大投资和筹资活动:                               --                               --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                                       --                               --
    现金的期末余额                                                        365,886,958.73                  329,232,777.97
    减:现金的期初余额                                                    380,199,146.13                  390,683,678.81加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                              -14,312,187.40                  -61,450,900.84(十)补充资料1、净资产收益率及每股收益
                                                                                                       单位: 元
                                                                                         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                 稀释每股收益
    归属于公司普通股股东的净利润                                3.15%                     0.14                         0.14扣除非经常性损益后归属于公司普通股股东
                                                            2.71%                     0.12                         0.12的净利润
    神开股份                                                   上海神开石油化工装备股份有限公司 2012 年半年度报告
                                    第九节 备查文件目录备查文件目录:一、载有公司法定代表人顾正先生签名的 2012 年半年度报告文本;二、载有公司法定代表人顾正先生、总经理李芳英女士、财务总监方慧珍女士签名并盖章的财务报告文本;三、报告期内在《中国证券报》、《证券时报》上公开披露过的所有文件的正本及公告原稿。
                                                   上海神开石油化工装备股份有限公司
                                                     董事长:顾正
                                                      2012 年 8 月 23 日
       神开股份                                                        上海神开石油化工装备股份有限公司 2012 年半年度报告
                                          第十节 其他报送数据(一)上市公司内幕信息知情人员档案
    内幕信      身份证号码       股东代码   所在      职务/岗      知悉内幕信    知悉内幕    知悉   内幕信息内    内幕信
    息知情                                  单位/       位           息时间      信息地点    内幕       容        息所处
    人员姓                                  部门                                             信息                   阶段
    名                                                                                     方式
    张志胜      3521011978       A3345438   财务        经理        2012 年 06    本公司     其他   2012 年半年   公司内
            03090819         97           部                     月 30 日                        财务数据     部的编
                                                                                                                制
    钱斌        3101041969       A1102222   财务        主管        2012 年 06    本公司     其他   2012 年半年   公司内
            11144816         23           部                     月 30 日                        财务数据     部的编
                                                                                                                制
    王丽        3705021979                  财务      总账会计      2012 年 06    本公司     其他   2012 年半年   公司内
            1008406X                      部                     月 30 日                        财务数据     部的编
                                                                                                                制
    朱智勇      3101091976       A4595828   财务        经理        2012 年 06    本公司     其他   2012 年半年   公司内
            05252831         91         一部                     月 30 日                        财务数据     部的编
                                                                                                                制
    张萍        6104031979                  财务       副经理       2012 年 06    本公司     其他   2012 年半年   公司内
            12090069                    一部                     月 30 日                        财务数据     部的编
                                                                                                                制
    单向阳      3102241970       A6274667   财务      成本会计      2012 年 06    本公司     其他   2012 年半年   公司内
            08180429         36         一部                     月 30 日                        财务数据     部的编
                                                                                                                制
    郑龙飞      1426031982                  董事        法务        2012 年 06    本公司     其他   2012 年半年   公司内
            0624511x                    会办                     月 30 日                        财务数据     部的编
                                        公室                                                                    制(二)募集资金总体使用情况补充信息单位:万元
                                                                                                   尚未使用募
                                               2012 年 1 月至 6 月已 已累计使用募集资 尚未使用募集
    募集年份         募集方式     募集资金总额                                                        集资金用途
                                                使用募集资金总额         金总额         资金总额
                                                                                                     及去向
    2009         公开发行 A 股         69,999.16                1,073.26         31,142.28     41,176.05
    合计                --             69,999.16                1,073.26         31,142.28     41,176.05     --
数据加载中...
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