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亚联发展(002316)公告正文

亚联发展:关于会计政策变更的公告

公告日期 2019-09-21
股票简称:亚联发展 股票代码:002316
证券代码:002316         证券简称:亚联发展        公告编号:2019-077

                深圳亚联发展科技股份有限公司
                    关于会计政策变更的公告

    本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚
假记载、误导性陈述或重大遗漏。


    深圳亚联发展科技股份有限公司(以下简称“公司”)于2019年9月19日召开
的第五届董事会第十二次会议审议通过了《关于会计政策变更的议案》,现将相
关事宜公告如下:
    一、会计政策变更情况概述
    (一)会计政策变更原因

    近两年来,随着公司的控股子公司上海即富信息技术服务有限公司(以下简
称“上海即富”)业务规模的扩大,布放 POS 机的金额有所上升,根据上海即
富经营业务的实际变化,为更可靠、真实地反映业务的经营情况,自 2019 年 1
月 1 日起,布放 POS 机折旧费用由“管理费用”调整至“营业成本”核算,同
时按会计准则要求对以前年度布放的 POS 机折旧费用进行追溯调整。
    变更会计政策后,第三方支付业务的营业成本核算内容更符合可靠性、相关
性原则。
    (二)变更前公司采用的会计政策

    上海即富及其下属子公司经营第三方支付业务,第三方支付业务的“营业成
本”核算内容为硬件采购成本、手续费成本等,而布放 POS 机的折旧费用在“管
理费用”中核算。
    (三)变更后公司采用的会计政策
    本次变更后,公司将布放 POS 机的折旧费用按照相关性原则计入上海即富
的营业成本核算内容中。
    (四)会计政策变更的依据及会计处理
    1、会计政策变更的依据

    《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》
    第四条 企业采用的会计政策,在每一会计期间和前后各期应当保持一致,
   不得随意变更。但是,满足下列条件之一的,可以变更会计政策:法律、行政法
   规或者国家统一的会计制度等要求变更。会计政策变更能够提供更可靠、更相关
   的会计信息。
           第六条 企业根据法律、行政法规或者国家统一的会计制度等要求变更会计

   政策的,应当按照国家相关会计规定执行。会计政策变更能够提供更可靠、更相
   关的会计信息的,应当采用追溯调整法处理,将会计政策变更累积影响数调整列
   报前期最早期初留存收益,其他相关项目的期初余额和列报前期披露的其他比较
   数据也应当一并调整。
           2、公司的会计处理
           采用追溯调整法进行会计处理。将会计政策变更累积影响数调整列报前期最
   早期初留存收益,其他相关项目的期初余额和列报前期披露的其他比较数据也应
   当一并调整。

           (五)会计政策变更日期
           公司自 2019 年 1 月 1 日执行上述会计政策变更。
           二、本次会计政策变更对公司的影响
           1、公司上述会计政策变更,仅影响利润表中的营业成本和管理费用,对净
   利润、所有者权益均无影响。
           2、上述会计政策变更无需追溯调整资产负债表,对利润表及报表附注的追
   溯调整如下:
           (1)上述变更对公司2019年半年报合并财务报表的影响如下:
                                                                                                  单位:元
   利润表项目            调整前 2019 年 1-6 月金额             调整金额             调整后 2019 年 1-6 月金额
    营业成本                         1,545,468,686.84            36,990,077.46                   1,582,458,764.30
    管理费用                           238,861,933.51           -36,990,077.46                     201,871,856.05

           对财务报表附注的调整如下:
           ①营业收入和营业成本
                                                                                                  单位:元
                调整前 2019 年 1-6 月发生额                 调整数               调整后 2019 年 1-6 月发生额
  项目
                  收入               成本            收入       成本              收入               成本
主营业务     2,103,605,606.47   1,545,468,686.84            36,990,077.46   2,103,605,606.47    1,582,458,764.30
其他业务         1,256,900.68                                                    1,256,900.68
  合计       2,104,862,507.15   1,545,468,686.84        -   36,990,077.46   2,104,862,507.15    1,582,458,764.30
           ②主营业务(分行业)
                                                                                                  单位:元
                调整前 2019 年 1-6 月发生额                 调整数               调整后 2019 年 1-6 月发生额
行业名称
                 收入               成本             收入       成本               收入               成本
第三方支
                 1,887,831,938.71      1,359,757,845.17                         36,990,077.46     1,887,831,938.71     1,396,747,922.63
  付行业
  合计           1,887,831,938.71      1,359,757,845.17            -            36,990,077.46     1,887,831,938.71     1,396,747,922.63
            ③主营业务(分产品)
                                                                                                                        单位:元
                      调整前 2019 年 1-6 月发生额                               调整数                调整后 2019 年 1-6 月发生额
 产品名称
                        收入                  成本           收入                   成本                 收入                成本
收单服务费         1,844,207,056.23      1,325,915,204.96                       36,990,077.46       1,844,207,056.23   1,362,905,282.42
   合计            1,844,207,056.23      1,325,915,204.96              -        36,990,077.46       1,844,207,056.23   1,362,905,282.42
            ④调整前后第三方支付销售业务毛利率的影响
          行业名称/产品名称                    调整前 2019 年 1-6 月毛利率                           调整后 2019 年 1-6 月毛利率
            第三方支付行业                                                          27.97%                                      26.01%
              收单服务费                                                            28.10%                                      26.10%
            ⑤管理费用
                                                                                                                        单位:元
   管理费用项目              调整前 2019 年 1-6 月发生额                           调整数                调整后 2019 年 1-6 月发生额
     职工薪酬                              121,768,319.79                                                               121,768,319.79
         折旧费                                39,013,475.01                        -36,990,077.46                         2,023,397.55
         中介费                                                                                                                       -
      差旅费                                    6,192,222.80                                                               6,192,222.80
    房租水电费                                 13,803,569.38                                                              13,803,569.38
         办公费                                 1,683,338.72                                                               1,683,338.72
     业务费                                    24,489,219.53                                                              24,489,219.53
     摊提费用                                   4,964,689.47                                                               4,964,689.47
         会务费                                 1,072,682.87                                                               1,072,682.87
   其他费用小计                                25,874,415.94                                                              25,874,415.94
          合计                                238,861,933.51                        -36,990,077.46                       201,871,856.05
            (2)上述变更对公司 2018 年合并财务报表的影响如下:
                                                                                                                        单位:元
            利润表项目                     调整前 2018 年金额                            调整金额               调整后 2018 年金额
             营业成本                           2,554,712,573.34                             61,093,247.01             2,615,805,820.35
             管理费用                              435,988,043.45                           -61,093,247.01               374,894,796.44

            对财务报表附注的调整如下:
            ①营业收入和营业成本
                                                                                                                        单位:元
                         调整前 2018 年度发生额                                 调整数                   调整后 2018 年度发生额
   项目
                         收入                 成本             收入                  成本                 收入               成本
 主营业务           3,916,905,479.58    2,554,712,573.34                         61,093,247.01      3,916,905,479.58   2,615,805,820.35
 其他业务               4,612,382.53                                                                    4,612,382.53
   合计             3,921,517,862.11    2,554,712,573.34                   -     61,093,247.01      3,921,517,862.11   2,615,805,820.35
            ②主营业务(分行业)
                                                                                                                        单位:元
                      调整前 2018 年度发生额                                   调整数                   调整后 2018 年度发生额
行业名称
                      收入                  成本            收入                    成本                收入                成本
电力行业           278,503,458.71       247,916,488.11                                               278,503,458.71     247,916,488.11
交通行业           319,102,725.69       291,009,084.69                                               319,102,725.69     291,009,084.69
第三方支
                 3,319,299,295.18      2,015,787,000.54                         61,093,247.01       3,319,299,295.18   2,076,880,247.55
  付行业
其他行业            4,612,382.53                                                             4,612,382.53                  -
  合计          3,921,517,862.11     2,554,712,573.34          -     61,093,247.01       3,921,517,862.11   2,615,805,820.35
           ③主营业务(分产品)
                                                                                                             单位:元
                     调整前 2018 年度发生额                        调整数                     调整后 2018 年度发生额
产品名称
                     收入              成本             收入           成本                   收入              成本
交通工程
                  319,102,725.69      291,009,084.69                                      319,102,725.69     291,009,084.69
系统集成
专网通信
                  278,503,458.71      247,916,488.11                                      278,503,458.71     247,916,488.11
解决方案
收单服务        2,726,733,699.03     1,771,977,843.15                61,093,247.01       2,726,733,699.03   1,833,071,090.16
硬件销售          222,529,436.93       238,490,210.27                                      222,529,436.93     238,490,210.27
  其他            374,648,541.75         5,318,947.12                                     374,648,541.75        5,318,947.12
  合计          3,921,517,862.11     2,554,712,573.34          -     61,093,247.01       3,921,517,862.11   2,615,805,820.35
           ④调整前后第三方支付销售业务毛利率的影响
          行业名称/产品名称                       调整前 2018 年毛利率                          调整后 2018 年毛利率
           第三方支付行业                                                   39.27%                                     37.43%
             收单服务费                                                     35.01%                                     32.77%
           ⑤管理费用
                                                                                                             单位:元
   管理费用项目              调整前 2018 年发生额                    调整数                     调整后 2018 年发生额
     职工薪酬                         264,087,330.72                                                        264,087,330.72
         折旧费                         70,685,871.27                 -61,093,247.01                           9,592,624.26
         中介费                          4,585,988.66                                                          4,585,988.66
         差旅费                         14,575,369.87                                                         14,575,369.87
    房租水电费                          29,981,270.91                                                         29,981,270.91
         办公费                          5,513,308.11                                                          5,513,308.11
         业务费                         23,793,396.11                                                         23,793,396.11
     摊提费用                            9,938,074.72                                                          9,938,074.72
         会务费                          1,732,336.83                                                          1,732,336.83
   其他费用小计                         11,095,096.25                                                         11,095,096.25
         合计                          435,988,043.45                 -61,093,247.01                         374,894,796.44
           (3)上述变更对公司 2017 年合并财务报表的影响如下:
                                                                                                             单位:元
           利润表项目                    调整前 2017 年金额                   调整金额               调整后 2017 年金额
            营业成本                            694,456,130.71                   5,468,480.04                699,924,610.75
            管理费用                            179,620,008.05                  -5,468,480.04                174,151,528.01

           对财务报表附注的调整如下:
           ①营业收入和营业成本
                                                                                                             单位:元
                      调整前 2017 年度发生额                       调整数                    调整后 2017 年度发生额
  项目
                       收入               成本          收入             成本               收入                成本
主营业务          1,032,682,503.18    694,456,130.71                 5,468,480.04      1,032,682,503.18      699,924,610.75
其他业务              3,421,670.02                                                          3,421,670.02
  合计            1,036,104,173.20    694,456,130.71           -     5,468,480.04      1,036,104,173.20      699,924,610.75
           ②主营业务(分行业)
                                                                                                             单位:元
                            调整前 2017 年度发生额                       调整数                 调整后 2017 年度发生额
   行业名称
                             收入                 成本       收入             成本               收入              成本
   电力行业             185,171,681.24     158,188,437.79                                    185,171,681.24    158,188,437.79
交通、其他行业          258,407,316.64     226,128,797.44                                    258,407,316.64    226,128,797.44
第三方支付行业          590,564,771.13     310,138,895.48                  5,468,480.04      590,564,771.13    315,607,375.52
      合计            1,034,143,769.01     694,456,130.71            -     5,468,480.04     1,034,143,769.01   699,924,610.75
           ③主营业务(分产品)
                                                                                                               单位:元
                     调整前 2017 年度发生额                         调整数                     调整后 2017 年度发生额
产品名称
                     收入                  成本          收入              成本                收入               成本
交通工程
                  255,303,783.39     226,128,797.44                                        255,303,783.39      226,128,797.44
系统集成
专网通讯
                  185,171,681.24     158,188,437.79                                        185,171,681.24      158,188,437.79
解决方案
收单服务          573,168,515.81     297,299,466.34                      5,468,480.04      573,168,515.81      302,767,946.38
硬件销售           16,025,137.22         12,827,205.28                                      16,025,137.22       12,827,205.28
  其他               4,474,651.35           12,223.86                                         4,474,651.35          12,223.86
  合计           1,034,143,769.01    694,456,130.71             -        5,468,480.04     1,034,143,769.01     699,924,610.75

           ④调整前后第三方支付销售业务毛利率的影响
     行业名称/产品名称                        调整前 2017 年毛利率                            调整后 2017 年毛利率
         第三方支付行业                                                   47.48%                                      46.56%
           收单服务费                                                     48.13%                                      47.18%
           ⑤管理费用
                                                                                                               单位:元
   管理费用项目                 调整前 2017 年发生额                     调整数                  调整后 2017 年发生额
     研发费用                                37,622,585.95                                                      37,622,585.95
     职工薪酬                                57,184,176.72                                                      57,184,176.72
       折旧费                                 8,803,505.47                -5,468,480.04                          3,335,025.43
         中介费                              13,694,494.54                                                      13,694,494.54
         差旅费                               6,653,715.59                                                       6,653,715.59
    房租水电费                                6,880,776.32                                                       6,880,776.32
         办公费                               3,780,852.40                                                       3,780,852.40
     摊提费用                                 7,494,737.02                                                       7,494,737.02
       会务费                                 4,598,126.13                                                       4,598,126.13
   其他费用小计                              32,907,037.91                                                      32,907,037.91
          合计                              179,620,008.05                -5,468,480.04                        174,151,528.01

           三、董事会关于会计政策变更合理性的说明
           公司本次会计政策变更是根据《企业会计准则第 28 号—会计政策、会计估
  计变更和差错更正》的相关规定进行的合理变更,符合相关法律法规的规定和公

  司实际业务经营情况,能够更全面、真实、准确、公允地反映公司的财务状况和
  经营成果,为投资者提供更可靠、更准确的会计信息,不存在损害公司及全体股
  东利益的情形。同意《关于会计政策变更的议案》。
           四、监事会意见
           监事会认为:公司本次会计政策变更是根据《企业会计准则第 28 号—会计
政策、会计估计变更和差错更正》及相关监管要求,结合公司实际经营情况,对
公司现行会计政策中涉及第三方支付业务营业成本、管理费用等部分科目的相关
内容进行变更,可以更客观、公允地反映公司的财务状况和经营成果,不存在损
害公司及全体股东,特别是中小股东的利益的情形。同意《关于会计政策变更的

议案》。
    五、独立董事意见
    独立董事认为:公司本次会计政策变更是根据公司业务情况对现行会计政策
中第三方支付业务营业成本及管理费用相关内容进行的合理变更,使公司的会计
政策能够更加客观、公允地反映公司的财务状况和经营成果;公司本次会计政策
变更符合《企业会计准则第 28 号—会计政策、会计估计变更和差错更正》的规
定,本次会计政策变更的审议、决策程序符合法律、法规及《公司章程》的规定。
不存在损害公司及股东,特别是中小股东利益的情形。同意《关于会计政策变更

的议案》。
    六、备查文件
    1、第五届董事会第十二次会议决议;
    2、第五届监事会第七次会议决议;
    3、独立董事关于第五届董事会第十二次会议相关事项发表的独立意见。


    特此公告。




                                          深圳亚联发展科技股份有限公司
                                                     董 事 会
                                                  2019年9月21日
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