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德尔未来(002631)公告正文

德尔家居:2013年半年度报告

公告日期 2013-08-16
股票简称:德尔未来 股票代码:002631
                   德尔国际家居股份有限公司 2013 半年度报告全文
    2013 半年度报告
    股票代码:002631
    股票简称:德尔家居披露日期:2013 年 8 月 16 日
                                         德尔国际家居股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人汝继勇、主管会计工作负责人吴惠芳及会计机构负责人(会计主管人员)王玉英声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文
                                                        目录第一节 重要提示、目录和释义 ................................................................................. 2第二节 公司简介 ......................................................................................................... 5第三节 会计数据和财务指标摘要 ............................................................................. 7第四节 董事会报告 ..................................................................................................... 8第五节 重要事项 ....................................................................................................... 17第六节 股份变动及股东情况 ................................................................................... 23第七节 董事、监事、高级管理人员情况............................................................... 26第八节 财务报告 ....................................................................................................... 27第九节 备查文件目录 ............................................................................................... 85
                                                   德尔国际家居股份有限公司 2013 半年度报告全文
                                   释义
                 释义项   指                                 释义内容
    公司、本公司              指   德尔国际家居股份有限公司
    股东大会                  指   德尔国际家居股份有限公司股东大会
    董事会                    指   德尔国际家居股份有限公司董事会
    监事会                    指   德尔国际家居股份有限公司监事会
    中国证监会                指   中国证券监督管理委员会
    深交所                    指   深圳证券交易所
    《公司法》                指   《中华人民共和国公司法》
    《证券法》                指   《中华人民共和国证券法》
    《公司章程》、《章程》    指   《德尔国际家居股份有限公司章程》
    元/万元                   指   人民币元/人民币万元
    报告期                    指   2013 年 1 月 1 日至 2013 年 6 月 30 日
                                                                       德尔国际家居股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 德尔家居                                 股票代码               002631
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           德尔国际家居股份有限公司
    公司的中文简称(如有)   德尔家居
    公司的外文名称(如有)   Der International Home Furnishing Co.,LTD.公司的外文名称缩写(如有)Der
    公司的法定代表人         汝继勇二、联系人和联系方式
                                                     董事会秘书                          证券事务代表
    姓名                                 栾承连
                                     江苏省苏州市吴江盛泽西环路 499 号德联系地址
                                     尔广场 3 号楼
    电话                                 0512-63537615
    传真                                 0512-63537615
    电子信箱                             zbluancl@der.com.cn三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                德尔国际家居股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                              本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                      (%)
    营业收入(元)                                  239,957,023.43            172,729,067.49                      38.92%
    归属于上市公司股东的净利润(元)                 42,504,211.67             45,558,181.60                        -6.7%归属于上市公司股东的扣除非经常性损
                                                 42,476,841.67             41,271,057.84                       2.92%益的净利润(元)
    经营活动产生的现金流量净额(元)                 59,978,800.82             23,391,153.70                      156.42%
    基本每股收益(元/股)                                     0.27                         0.28                    -3.57%
    稀释每股收益(元/股)                                     0.27                         0.28                    -3.57%
    加权平均净资产收益率(%)                                3.45%                     3.79%                       -0.34%
                                           本报告期末                上年度末                 本年末比上年末增减(%)
    总资产(元)                                  1,395,648,760.45           1,331,726,102.85                       4.8%
    归属于上市公司股东的净资产(元)              1,254,807,030.96           1,212,302,819.29                      3.51%二、非经常性损益项目及金额
                                                                                                              单位:元
                         项目                                     金额                              说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                          90,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      -57,800.00
    减:所得税影响额                                                            4,830.00
    合计                                                                      27,370.00                   --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文
                                           第四节 董事会报告一、概述
       报告期内,面对严峻的市场形势,在董事会的领导下,公司按照年初制定的经营计划,稳步推进募投项目实施工作,完善生产基地布局;加大新产品研发和推广力度,加强销售网络建设,采取针对性措施,对现有营销体系进行深入优化,进一步完善市场布局;继续推进品牌建设,加强市场宣传推广力度;进一步完善内部管理,优化公司管理构架,理顺母子公司关系,整合内部资源,充分发挥协同效应,提高公司整体经营运作水平和风险防范能力;加强人力资源管理,优化公司激励制度,提高员工工作积极性。
       报告期内,公司实现营业总收入239,957,023.43元,较上年同期增长38.92%;营业利润50,765,230.56元,较上年同期增长4.19%;利润总额50,797,430.56元,较上年同期下降5.52%;归属于上市公司股东的净利润42,504,211.67元,较上年同期下降6.70%;基本每股收益0.27元,加权平均净资产收益率3.45%。
       报告期末,公司总资产1,395,648,760.45元,较期初增加4.80%;归属于上市公司股东的净资产1,254,807,030.96元,较期初增长3.51%,财务状况良好。二、主营业务分析概述
       公司经营范围为:林区“次、小、薪”材、竹材的综合利用新技术、新产品的开发与生产:各类地板、家具、木门、一体化橱柜;本公司自产产品的销售;生活空间的研究和设计;房屋租赁;场地出租;室内外装饰工程施工;造林及林木抚育与管理;自营和代理各类商品及技术的进出口业务。
       报告期内,公司主营业务、主要产品未发生重大变化。公司主营业务为强化复合地板与实木复合地板的研发、生产和销售。主要财务数据同比变动情况
                                                                                                              单位:元
                               本报告期              上年同期               同比增减(%)              变动原因
                                                                                                 主要系报告期内公司地
    营业收入                         239,957,023.43        172,729,067.49                  38.92%
                                                                                                 板销售增加所致。
                                                                                                 主要系报告期内公司地
    营业成本                         162,840,729.26        114,715,642.32                  41.95%
                                                                                                 板销售增加所致。
                                                                                                 主要系报告期内公司广
    销售费用                          18,230,844.30          5,653,312.32                 222.48%
                                                                                                 告、宣传费增长所致。
    管理费用                          14,660,865.29         14,169,630.97                   3.47%
    财务费用                           -9,425,305.66        -12,857,196.86                 26.69%
    所得税费用                          8,293,218.89         8,206,868.56                   1.05%
    经营活动产生的现金流                                                                             主要系报告期内公司营
                                  59,978,800.82         23,391,153.70                 156.42%
    量净额                                                                                           业收入增加所致。
    投资活动产生的现金流                                                                             主要系报告期内公司购
                                 -581,184,851.00        -83,114,791.00                -599.26%
    量净额                                                                                           买银行理财产品导致投
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文
                                                                                                  资支付的现金增加所
                                                                                                  致。
    筹资活动产生的现金流                                                                              主要系去年同期现金分
                                                        -48,000,000.00                    100%
    量净额                                                                                            红所致。
    现金及现金等价物净增                                                                              主要系报告期内公司购
                                -521,206,050.18        -107,723,637.30                 -383.84%
    加额                                                                                              买银行理财产品所致。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    报告期内,根据年初制定的经营规划,公司积极推进各项生产经营活动,募投项目建设稳步推进;公司推出无醛添加地板,产品结构得到进一步优化;营销网络得到进一步优化,经营效率和经营质量稳步提升;加大品牌宣传推广力度和市场营销活动,促进了公司产品销售;公司组织机构建设得到进一步健全和完善,提升了公司运行效率和管理水平;人力资源管理工作得到进一步加强,提高了员工工作积极性。三、主营业务构成情况
                                                                                                               单位:元
                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                    同期增减(%) 同期增减(%)           期增减(%)分行业
    地板类              239,372,747.37   162,840,729.26        31.97%             40.36%          44.16%            -1.79%分产品
    强化复合地板        179,084,458.86   114,226,934.36        36.22%             33.85%          35.38%            -0.72%
    实木复合地板         60,288,288.51    48,613,794.90        19.36%              64.1%          70.06%            -2.83%分地区
    华东地区             51,747,064.51    35,711,119.76        30.99%             35.53%              41.2%         -2.77%
    华中地区             46,990,785.47    31,361,299.52        33.26%             74.86%          76.18%             -0.5%
    华北地区             44,547,952.89    30,919,805.86        30.59%             42.61%          49.44%            -3.17%
    东北地区             25,058,453.86    16,478,303.86        34.24%             52.58%          51.48%             0.48%
    西南地区             38,857,662.30    25,828,195.33        33.53%             35.94%          36.41%            -0.23%
    西北地区             20,370,128.17    12,665,056.83        37.83%              9.32%              2.61%          4.06%
    华南地区              2,195,435.66     1,378,037.42        37.23%             65.23%          56.58%             3.47%
    其他                  9,605,264.51     8,498,910.68        11.52%              3.55%          38.32%           -22.24%
                                                                             德尔国际家居股份有限公司 2013 半年度报告全文四、核心竞争力分析
    公司专业从事中高档强化复合地板、实木复合地板研发、生产和销售,经过多年发展,逐步形成了如下核心竞争力:
    品牌优势:“DER”品牌是中国地板行业首批“中国驰名商标”之一,是公司最核心、最具价值的无形资产。多年来,公司紧紧围绕德尔品牌的定位,通过产品设计、专卖店设计、广告投放、签约代言和各类营销活动,借助目标消费群体所关注的国内外各类公众事件,进行高频率、多层次的整合营销活动,不断提升“DER”品牌和产品形象。作为直接面向终端消费者的家居产品,品牌优势极大的促进了公司产品销售,增强了公司的盈利能力。
    渠道网络优势:公司采取“扁平式深度营销”模式,根据行业发展阶段、地区市场容量、市场发展水平、管理者经营水平等,有限度的打破原有总经销、总代理的销售模式,在重点、合适市场进行扁平化管理,把原有二级分销商、三级分销商甚至四级分销商提升至一级经销商,增加与公司直接结算的一级经销商客户数量,实现直接对接管理,提高执行力和统一性。经过多年快速发展,公司销售网络已覆盖除台湾、香港和澳门外的全国所有省市自治区,同时公司与国内著名房地产企业如万科、保利、恒大、碧桂园等百强房产开发商建立了紧密的合作关系。
    研发和设计优势:作为一家高新技术企业,公司一直非常重视技术创新在生产经营过程中的核心作用,聘请了行业专家和公司的技术骨干组成科研队伍,对地板生产的新材料、新设备和新技术进行研发。通过多年持续投入,公司在环保技术、产品花色开发设计、生产工艺研发等方面保持了行业领先优势。五、投资状况分析1、对外股权投资情况(1)对外投资情况报告期内,公司未发生对外投资情况。(2)持有金融企业股权情况报告期内,公司不存在持有金融企业股权情况。(3)证券投资情况报告期内,公司不存在证券投资情况。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                   单位:万元
                                                                                       本期实际 计提减值               报告期实
    受托人名              是否关联               委托理财                       报酬确定
           关联关系               产品类型              起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
    称                      交易                金额                           方式
                                                                                         金额       (如有)              额
    中国农业                          "汇利丰
                                                        2013 年   2013 年
    银行股份                          "2013 年                                  保本浮动
           无         否                       15,000 06 月 14 07 月 24                         0              65.75           0
    有限公司                          第 1384                                   收益
                                                        日        日
    吴江谭丘                          期对公定
                                                                          德尔国际家居股份有限公司 2013 半年度报告全文
    支行                       制人民币
                           理财产品
                           "汇利丰中国农业
                           "2013 年
    银行股份                                             2013 年   2013 年
                           第 1384                                       保本浮动
    有限公司 无        否                        5,000 06 月 14 07 月 24                    0              21.92       0
                           期对公定                                      收益
    吴江谭丘                                             日        日
                           制人民币支行
                           理财产品
                           中国建设
                           银行苏州中国建设
                           分行"乾
    银行股份                                             2013 年   2013 年
                           元"保本                                       保本浮动
    有限公司 无        否                        2,700 06 月 14 07 月 24                    0              15.68       0
                           型理财产                                      收益
    吴江盛泽                                             日        日
                           品 2013支行
                           年第 93
                           期
                           "本利丰"
    中国农业                   人民币信
    银行股份                   托理财产                  2013 年   2014 年
                                                                         保本浮动
    有限公司 无        否      品对公系         18,000 06 月 28 06 月 27                    0               990        0
                                                                         收益
    江苏省分                   列(苏)                  日        日
    行                         20130034
                           号
                           宁波银行
    宁波银行                   股份有限
                                                     2013 年   2013 年
    股份有限                   公司启盈                                      保本浮动
           无      否                       10,000 06 月 28 08 月 29                    0             129.45       0
    公司苏州                   理财 2013                                     收益
                                                     日        日
    吴中支行                   年第 499
                           期
                           蕴通财
                           富日增                    2013 年   2013 年
    交通银行                                                                 保本浮动
           无      否      利 S 款集         2,500 06 月 26 09 月 30                    0              22.19       0
    吴江支行                                                                 收益
                           合理财计                  日        日
                           划
    合计                                        53,200        --        --      --          0           1,244.99       0
    委托理财资金来源                       自有资金、募集资金
    逾期未收回的本金和收益累计金额                                                                                     0
    涉诉情况(如适用)                     无委托理财审批董事会公告披露日期(如
                                       2013 年 04 月 19 日有)委托理财审批股东会公告披露日期(如 2013 年 05 月 25 日
                                                                      德尔国际家居股份有限公司 2013 半年度报告全文有)(2)衍生品投资情况报告期内,公司无衍生品投资情况。(3)委托贷款情况报告期内,公司无委托贷款情况。3、募集资金使用情况(1)募集资金总体使用情况
                                                                                                         单位:万元
    募集资金总额                                                                                              83,469.03
    报告期投入募集资金总额                                                                                      4,066.2
    已累计投入募集资金总额                                                                                    29,287.71
    报告期内变更用途的募集资金总额                                                                                    0
    累计变更用途的募集资金总额                                                                                        0
    累计变更用途的募集资金总额比例(%)                                                                               0
                                             募集资金总体使用情况说明
      经中国证券监督管理委员会“证监许可(2011)1676 号”文批准,公司首次向社会公开发行人民币普通股(A 股)股票 4,000 万股,每股面值 1 元,每股发行价人民币 22 元。共募集资金总额人民币 88,000 万元,扣除发行费用人民币 4,530.97万元,实际募集资金净额为人民币 83,469.03 万元。该项募集资金已于 2011 年 11 月 7 日全部到位,并经信永中和会计师事务所(特殊普通合伙)出具“XYZH/2011A9009-4 号”《验资报告》验证确认。
      本公司以前年度已累计使用募集资金 25,221.50 万元,其中:(1)置换先期已投入募集资金项目的自筹资金 7,568.77万元;(2)直接投入募集资金项目募集资金 8,652.73 万元;(3)以募集资金超额部分用于偿还银行贷款 2,000 万元,补充流动资金 7,000 万元。
      本年度公司募集资金使用情况为:(1)辽宁德尔地板有限公司年产 600 万平方米强化地板项目本年度投入金额 224.83万元;(2)辽宁德尔新材料有限公司年产 12 万立方米中高密度纤维板项目本年度投入金额 3,263.39 万元;(3)四川德尔地板有限公司年产 600 万平方米强化地板项目本年度投入金额 577.98 万元。本年度合计使用 4,066.20 万元。
      截至 2013 年 6 月 30 日,公司募集资金尚未使用金额为 57,115.96 万元(含利息收入)。其中,(1)辽宁德尔地板有限公司年产 600 万平方米强化地板项目尚未使用金额 6,050.69 万元;(2)辽宁德尔新材料有限公司年产 12 万立方米中高密度纤维板项目尚未使用金额 5,707.86 万元;(3)四川德尔地板有限公司年产 600 万平方米强化地板项目尚未使用金额6,811.22 万元;(4)四川德尔新材料有限公司年产 12 万立方米中高密度纤维板项目尚未使用金额 20,821.58 万元(该款项未拨付,存于公司募集资金账户,该项目已终止实施);(5)超募资金尚未使用金额 17,724.61 万元。(2)募集资金承诺项目情况
                                                                                                         单位:万元
                                                                             德尔国际家居股份有限公司 2013 半年度报告全文
                     是否已变                                                截至期末 项目达到                          项目可行
                                 募集资金 调整后投                截至期末                          本报告期
    承诺投资项目和超募     更项目                          本报告期              投资进度 预定可使                  是否达到 性是否发
                                 承诺投资 资总额                  累计投入                          实现的效
       资金投向        (含部分                         投入金额              (%)(3)= 用状态日                  预计效益 生重大变
                                   总额       (1)                 金额(2)                             益
                        变更)                                                 (2)/(1)          期                            化承诺投资项目
    辽宁德尔地板有限公                                                                        2013 年
    司年产 600 万平方米 否            9,106.28 9,106.28      224.83 3,348.75      36.77% 12 月 31               0否         否
    强化地板项目                                                                              日
    辽宁德尔新材料有限                                                                        2013 年
    公司年产 12 万立方米 否          19,551.84 19,551.84 3,263.39 14,265.79       72.96% 12 月 31               0否         否
    中高密度纤维板项目                                                                        日
    四川德尔地板有限公                                                                        2014 年
    司年产 600 万平方米 否            9,167.68 9,167.68      577.98 2,673.17      29.16% 06 月 30               0否         否
    强化地板项目                                                                              日四川德尔新材料有限
    公司年产 12 万立方米 否          19,794.94 19,794.94          0          0           0%                     0           是中高密度纤维板项目
    承诺投资项目小计          --     57,620.74 57,620.74     4,066.2 20,287.71      --             --                  --        --超募资金投向
    归还银行贷款(如有)      --        2,000     2,000           0      2,000      100%           --      --          --        --
    补充流动资金(如有)      --        7,000     7,000           0      7,000      100%           --      --          --        --
    超募资金投向小计          --        9,000     9,000           0      9,000      --             --                  --        --
    合计                      --     66,620.74 66,620.74     4,066.2 29,287.71      --             --           0      --        --
                     募投项目尚处于建设期,“辽宁德尔地板有限公司年产 600 万平方米强化地板项目”和“辽宁德尔新
                     材料有限公司年产 12 万立方米中高密度纤维板项目”因东北天气因素影响施工进度和订购设备未及未达到计划进度或预
                     时交付等原因未达到计划进度;“四川德尔地板有限公司年产 600 万平方米强化地板项目”因土地平计收益的情况和原因
                     整等原因未达到计划进度;“四川德尔新材料有限公司年产 12 万立方米中高密度纤维板项目”因实(分具体项目)
                     施客观环境和可行性已经发生较大变化,继续进行募投项目已经无法达到理想的投资回报,并存在
                     较大风险,公司经过慎重研究决定终止实施。
                     2013 年 5 月 24 日,2012 年度股东大会审议通过了《关于公司终止募投项目“四川德尔新材料有限项目可行性发生重大 公司年产 12 万立方米中高密度纤维板项目”的议案》,鉴于实施客观环境和可行性已经发生较大变
    变化的情况说明       化,继续进行募投项目“四川德尔新材料有限公司年产 12 万立方米中高密度纤维板项目”已经无法
                     到达理想的投资回报,并存在较大风险,公司经过慎重研究决定终止实施。
                     适用
                     公司首次公开发行股票超募资金为 25,848.29 万元,2011 年 11 月 28 日,公司第一届董事会第六次超募资金的金额、用途 会议审议通过了《关于使用超募资金永久性补充流动资金和偿还银行贷款的议案》,同意公司使用部
    及使用进展情况       分超募资金用于永久性补充流动资金和偿还银行贷款,其中 7,000 万元用于永久性补充流动资金,
                     2,000 万元用于偿还银行贷款,以上事项已履行完毕,截止 2013 年 6 月 30 日,超募资金结余 17,724.61
                     万元(含利息收入)。
                                                                              德尔国际家居股份有限公司 2013 半年度报告全文募集资金投资项目实
                        不适用施地点变更情况募集资金投资项目实
                        不适用施方式调整情况
                        适用
                        2011 年 12 月 20 日,公司第一届董事会第七次会议审议通过了《关于使用募集资金置换预先投入募募集资金投资项目先
                        投项目自筹资金的议案》,同意公司以募集资金置换已投入募集资金投资项目的自筹资金 7,568.77期投入及置换情况
                        万元,其中:辽宁德尔新材料有限公司置换 5,224.17 万元,辽宁德尔地板有限公司置换 2,344.60 万
                        元,以上事项已履行完毕。用闲置募集资金暂时
                        不适用补充流动资金情况项目实施出现募集资
                        不适用金结余的金额及原因尚未使用的募集资金 尚未使用的募集资金 57,115.96 万元(含利息收入),其中 3,000 万元定期存款,43,200 万元用于购
    用途及去向              买短期保本型银行理财产品。募集资金使用及披露中存在的问题或其他 无情况4、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                       单位:元
                                     主要产品或
    公司名称    公司类型     所处行业                 注册资本      总资产         净资产       营业收入    营业利润     净利润
                                        服务
                                     木竹制品及
                                     其配套辅料苏州德尔地
                                     的销售、安 200 万元人 2,005,007.7 2,000,357.7
    板服务有限 子公司        商品流通                                                                 0.00     1,011.56    1,011.56
                                     装、维修、 民币                      1              1公司
                                     保养及相关
                                     信息咨询。
                                     各类中、高
    辽宁德尔新                           密度板及深
                                                  24,551.84    240,700,670 243,213,587
    材料有限公 子公司        制造业      化产品研                                                     0.00 -561,089.77 -571,089.77
                                                  万元人民币           .92           .99
    司                                   发、生产、
                                     销售。
                                     各类地板研
    辽宁德尔地                                        12,106.28    120,296,371 120,200,836
             子公司      制造业      发、生产、                                                   0.00 -51,310.79 -51,310.79
    板有限公司                                        万元人民币           .04           .81
                                     销售。
    四川德尔新 子公司        制造业      各类中、高 5,000 万元     68,834,160. 46,182,289.            0.00 -1,037,188. -1,037,188.
                                                                           德尔国际家居股份有限公司 2013 半年度报告全文
    材料有限公                        密度纤维板 人民币                  75               45                      45          45
    司                                及深化产品
                                  的研发、生
                                  产及销售。
                                  各类地板的
    四川德尔地                                      12,167.68    121,948,702 121,538,458
             子公司    制造业     研发、生产                                                     0.00 -290,083.25 -290,083.25
    板有限公司                                      万元人民币           .81              .35
                                  与销售。5、非募集资金投资的重大项目情况报告期内,公司无非募集资金投资的重大项目情况。六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                              -10%          至                          20%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           6,185.74         至                       8,247.65动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                     6,873.04元)
                                               1、木地板消费的主要目标客户是刚性和改善性住房需求者,持续的房地产
                                               调控可能会使得刚性和改善性住房需求者产生观望态度,在短期内对行业业绩变动的原因说明
                                               的发展和公司的经营产生一定的影响。2、为加强品牌建设,公司加大市场
                                               宣传推广力度导致相关费用增加。七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明
    公司2013年半年度财务报告未经会计师事务所审计。八、董事会对上年度“非标准审计报告”相关情况的说明
    公司2013年半年度财务报告未经会计师事务所审计。九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    公司于2013年4月17日第一届董事会第十四次会议审议通过了《2012年度利润分配预案》,公司2012年度利润分配预案为:拟以公司2012年12月31日总股本16,000万股为基数,向全体股东每10股派发现金红利1.00元人民币(含税),共计派发现金红利1,600万元,剩余未分配利润结转下一年度。本年度不送红股,不进行资本公积金转增股本。该议案于2013年5月24日经公司2012年度股东大会审议通过。
                                                                    德尔国际家居股份有限公司 2013 半年度报告全文
    2013年7月12日,公司披露《2012年年度权益分派实施公告》,股权登记日为:2013年7月17日,除权除息日为:2013年7月18日。十、本报告期利润分配或资本公积金转增股本预案
    每 10 股送红股数(股)                                                                                          0
    每 10 股派息数(元)(含税)                                                                                0.00
    每 10 股转增数(股)                                                                                            0
    分配预案的股本基数(股)                                                                             160,000,000
    现金分红总额(元)(含税)                                                                                  0.00
    可分配利润(元)                                                                                  207,237,520.07
                                     利润分配或资本公积金转增预案的详细情况说明本报告期公司无利润分配或资本公积金转增股本预案。十一、报告期内接待调研、沟通、采访等活动登记表
                                                                                         谈论的主要内容及提供的
    接待时间           接待地点           接待方式       接待对象类型       接待对象
                                                                                                  资料
                                                                        招商证券、华厦基 公司基本情况及行业情
    2013 年 01 月 17 日 公司三楼会议室    实地调研         机构             金、泰信基金、景 况,参观了公司七都生产
                                                                        顺长城基金      基地
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
                                         第五节 重要事项一、公司治理情况
    公司严格按照《公司法》、《证券法》等相关规章、规则的要求,制定《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》及其他内部控制规章制度,不断完善公司内部法人治理结构,健全内部管理制度,规范公司行为。
    报告期内,根据《中华人民共和国证券法》、《上市公司现场检查办法》(证监会[2010]12 号公告)等规定,中国证监会江苏监管局(以下简称“江苏证监局”)于2013年5月28日至5月31日对公司进行了年报现场检查,并于2013年7月1日向公司出具了《江苏证监局关于对德尔国际家居股份有限公司有关事项的监管关注函》(苏证监函[2013] 198号,以下简称“关注函”)。
    公司对《关注函》所关注事项高度重视,收函后,专门成立以董事长兼总经理汝继勇先生为组长,董事兼副总经理姚红鹏先生、董事会秘书兼副总经理栾承连先生、财务总监吴惠芳女士为副组长的整改小组,第一时间向全体董事、监事和高级管理人员传达本次年报现场检查结果,及时组织证券部、财务中心、审计部等部门对《关注函》所关注的事项进行深入分析,制定出相应的整改措施,对《关注函》所提及的关注点逐项进行明确,落实整改措施、整改时间、整改责任人,形成《关于江苏证监局监管关注函的整改报告》,并经公司第一届董事会第十六次会议审议通过,《关于江苏证监局监管关注函的整改报告》具体内容详见公司指定信息披露媒体巨潮资讯网(http://www.cninfo.com.cn)。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项报告期内,公司未发生破产重整相关事项。五、资产交易事项1、收购资产情况
    报告期内,公司未发生收购资产情况。2、出售资产情况
    报告期内,公司未发生出售重大资产事项。
                                                               德尔国际家居股份有限公司 2013 半年度报告全文3、企业合并情况报告期内,公司未发生企业合并事项六、公司股权激励的实施情况及其影响
    报告期内,公司未实施股权激励计划相关事项。七、重大关联交易1、与日常经营相关的关联交易
    报告期内,公司无与日常经营相关的关联交易。2、资产收购、出售发生的关联交易
    报告期内,公司无资产收购、出售发生的关联交易。3、共同对外投资的重大关联交易
    报告期内,公司无共同对外投资的重大关联交易。4、关联债权债务往来
    报告期内,公司无关联债权债务往来。5、其他重大关联交易
    报告期内,公司无其他重大关联交易八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明
    报告期内,公司未发生或以前期间发生但延续到报告期的托管其他公司资产或其他公司向公司托管资产事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明
    报告期内,公司未发生或以前期间发生但延续到报告期的承包其他公司资产或其他公司承包公司资产事项。
                                                                      德尔国际家居股份有限公司 2013 半年度报告全文为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明
    报告期内,公司未发生或以前期间发生但延续到报告期的租赁其他公司资产或其他公司租赁公司资产事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
    报告期内,公司无担保情况。3、其他重大合同
    报告期内,公司无其他重大合同。4、其他重大交易
    报告期内,公司无其他重大交易。九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
               承诺事项                   承诺方        承诺内容           承诺时间      承诺期限        履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                                     (一)关于股份                   控股股东承诺
                                                     限售的承诺:1、                  期限为公司上
                                                     公司控股股东                     市之日起 36 个
                                                     德尔集团有限                     月;实际控制人
                                      德尔集团有限   公司承诺:自公                   承诺期限为公
                                      公司、汝继勇、 司股票上市之                     司上市之日起
                                                                                                       报告期内,未发
                                      王沫、朱巧林、 日起 36 个月内,2011 年 06 月 18 36 个月及担任
    首次公开发行或再融资时所作承诺                                                                         生违反以上承
                                      张立新、姚红   不转让或者委     日              公司董事、监事
                                                                                                       诺的事项。
                                      鹏、陈爱明、吴 托他人管理其                     和高级管理人
                                      惠芳、史旭东   本次发行前持                     员期间和离职
                                                     有的公司股份,                   后的 18 个月内;
                                                     也不由公司回                     公司董事、监事
                                                     购该部分股份。                   和高级管理人
                                                     2、公司实际控                    员承诺期限为
                  德尔国际家居股份有限公司 2013 半年度报告全文
    制人汝继勇承                    任期内及离职
    诺:自德尔家居                  后的 18 个月内;
    首次公开发行                    控股股东、实际
    的股票并在深                    控制人及持股
    圳证券交易所                    5%以上股东关
    上市之日起 36                   于同业竞争的
    个月内,本人不                  承诺期限为担
    转让或者委托                    任公司控股股
    他人管理本人                    东、实际控制人
    直接或间接持                    及持股 5%以上
    有的德尔家居                    股东期间。股份,也不由德尔家居回购本人直接或间接持有的股份;上述锁定期满之后,若本人仍担任德尔家居董事或监事或高级管理人员,在任职期间本人每年转让的股份不超过本人直接或间接持有德尔家居股份总数的 25%;本人离职后半年内,不转让本人直接或间接持有的德尔家居股份;在申报离任 6 个月后的12 个月内,通过证券交易所挂牌交易出售的德尔家居股票数量占本人直接或间接持有德尔家居股票总数的比例不超过 50%。3、公司担任董事、监事、高级管理人员的股东朱
                                                         德尔国际家居股份有限公司 2013 半年度报告全文
                                        巧林、张立新、
                                        姚红鹏、陈爱
                                        明、吴惠芳、史
                                        旭东承诺:在任
                                        职期内,每年转
                                        让的股份不超
                                        过其所持有公
                                        司股份总数的
                                        25%;离职后半
                                        年内,不转让其
                                        所持有的公司
                                        股份。在申报离
                                        任 6 个月后的
                                        12 个月内通过
                                        证券交易所挂
                                        牌交易出售本
                                        公司股票数量
                                        占其所持有本
                                        公司股票总数
                                        的比例不超过
                                        50%。(二)避
                                        免同业竞争的
                                        承诺:为避免同
                                        业竞争损害本
                                        公司及其他股
                                        东利益,公司控
                                        股股东德尔集
                                        团有限公司、实
                                        际控股人汝继
                                        勇、持股 5%以
                                        上股东王沫出
                                        具了《承诺函》,
                                        承诺其及其控
                                        制的其他企业,
                                        未曾并且将来
                                        也不会直接或
                                        间接从事与公
                                        司相同或相似
                                        的业务。其他对公司中小股东所作承诺
    承诺是否及时履行                   是未完成履行的具体原因及下一步计划
                                   无(如有)
                                     德尔国际家居股份有限公司 2013 半年度报告全文十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况
    报告期内,无处罚及整改情况。十二、其他重大事项的说明
    报告期内,公司无其他重大事项。
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
                                 第六节 股份变动及股东情况一、股份变动情况
                          本次变动前                    本次变动增减(+,-)                本次变动后
                                                               公积金转
                         数量        比例(%) 发行新股   送股              其他     小计      数量        比例(%)
                                                                  股
                       90,026,76                                                           90,026,76
    一、有限售条件股份                    56.27%                                                              56.27%
                                0                                                                   0
                       89,207,76                                                           89,207,76
    3、其他内资持股                       55.75%                                                              55.75%
                                0                                                                   0
                       89,207,76                                                           89,207,76
    其中:境内法人持股                    55.75%                                                              55.75%
                                0                                                                   0
    5、高管股份              819,000       0.51%                                                819,000        0.51%
                       69,973,24                                                           69,973,24
    二、无限售条件股份                    43.73%                                                              43.73%
                                0                                                                   0
                       69,973,24                                                           69,973,24
    1、人民币普通股                       43.73%                                                              43.73%
                                0                                                                   0
                       160,000,0                                                           160,000,0
    三、股份总数                            100%                                                                100%
                                00                                                                  00股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                         单位:股
    报告期末股东总数                                                                                           13,599
                                                                          德尔国际家居股份有限公司 2013 半年度报告全文
                                            持股 5%以上的股东持股情况
                                                              报告期 持有有 持有无               质押或冻结情况
                                                    报告期
                                                              内增减 限售条 限售条
    股东名称        股东性质      持股比例(%) 末持股
                                                              变动情 件的股 件的股          股份状态           数量
                                                    数量
                                                                况      份数量 份数量
    德尔集团有限公                                      89,207,             89,207,
                  境内非国有法人           55.75%
    司                                                     760                 760
                                                    29,500,                       29,500,
    王沫              境内自然人               18.44%             -29,838
                                                       240                           240
    朱巧林            境内自然人                0.38% 600,000                         600,000中信信托有限责
    任公司-支支打 境内非国有法人               0.33% 521,310                         521,31005 信托产品广东明珠养生山
                  境内非国有法人            0.28% 450,000                         450,000城有限公司
    张卫冬            境外自然人                0.24% 380,000                         380,000
    钟新华            境内自然人                 0.2% 322,800                         322,800
    张英              境内自然人                 0.2% 318,200                         318,200
    林静如            境内自然人                0.18% 294,000                         294,000
    许凝              境内自然人                0.18% 291,344                         291,344战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)上述股东关联关系或一致行动的
                                   未知上述股东之间是否存在关联关系,也未知是否属于一致行动人。说明
                                          前 10 名无限售条件股东持股情况
                                                                                                    股份种类
              股东名称                    报告期末持有无限售条件股份数量
                                                                                            股份种类           数量
    王沫                                                                         29,500,240 人民币普通股           29,500,240中信信托有限责任公司-支支打
                                                                                  521,310 人民币普通股            521,31005 信托产品
    广东明珠养生山城有限公司                                                          450,000 人民币普通股            450,000
    张卫冬                                                                            380,000 人民币普通股            380,000
    钟新华                                                                            322,800 人民币普通股            322,800
    张英                                                                              318,200 人民币普通股            318,200
    林静如                                                                            294,000 人民币普通股            294,000
    许凝                                                                              291,344 人民币普通股            291,344
                                                                 德尔国际家居股份有限公司 2013 半年度报告全文
    魏娜                                                                   269,967 人民币普通股           269,967
    李龙奎                                                                 251,800 人民币普通股           251,800前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 未知前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和前 10 名股东之前 10 名股东之间关联关系或一致 间是否存在关联关系,也未知是否属于一致行动人。行动的说明参与融资融券业务股东情况说明
                                 无(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                      德尔国际家居股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员变动情况
    姓名           担任的职务          类型        日期                               原因
                                                                  因公司工作安排,姚红鹏先生申请辞去公司董事会秘
               董事、副总经理、                2013 年 04 月 24
    姚红鹏                         任免                               书职务。姚红鹏先生辞职后,仍在公司担任董事、副
               董事会秘书                      日
                                                                  总经理职务。
                                                                  公司原董事会秘书姚红鹏先生因公司工作安排,申请
               副总经理、董事                  2013 年 04 月 24 辞去公司董事会秘书职务,经公司第一届董事会第十
    栾承连                           聘任
               会秘书                          日                 五次会议审议通过,同意聘任栾承连先生为公司董事
                                                                  会秘书兼副总经理。
                                                            德尔国际家居股份有限公司 2013 半年度报告全文
                                     第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:德尔国际家居股份有限公司
                                                                                                 单位:元
                 项目                    期末余额                               期初余额流动资产:
    货币资金                                        297,205,431.86                         815,231,857.49
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                          1,600,000.00                           3,630,000.00
    应收账款                                          2,715,439.46                           4,447,978.92
    预付款项                                         37,266,134.29                          62,233,347.30
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                           685,555.55                            2,658,553.87
    应收股利
    其他应收款                                        1,533,702.42                           1,721,858.40
    买入返售金融资产
    存货                                             96,910,800.65                          74,709,739.88
    一年内到期的非流动资产
    其他流动资产                                    532,000,000.00
    流动资产合计                                        969,917,064.23                         964,633,335.86
                                   德尔国际家居股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产               99,734,622.09                         100,750,101.32
    在建工程              183,308,254.66                         121,848,073.62
    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              142,362,960.20                         144,042,244.68
    开发支出
    商誉
    长期待摊费用
    递延所得税资产            325,859.27                            452,347.37
    其他非流动资产
    非流动资产合计            425,731,696.22                         367,092,766.99
    资产总计                 1,395,648,760.45                      1,331,726,102.85流动负债:
    短期借款
    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                9,300,000.00                           6,600,000.00
    应付账款               62,254,427.37                          50,127,521.07
    预收款项               51,585,901.24                          34,813,098.77
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            5,312,166.86                           5,644,368.39
    应交税费                1,773,346.19                            161,552.49
                                             德尔国际家居股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                      10,615,887.83                          22,076,742.84
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                        140,841,729.49                         119,423,283.56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
    其他非流动负债非流动负债合计
    负债合计                            140,841,729.49                         119,423,283.56所有者权益(或股东权益):
    实收资本(或股本)             160,000,000.00                         160,000,000.00
    资本公积                       871,271,464.17                         871,271,464.17
    减:库存股
    专项储备
    盈余公积                        23,420,516.41                          23,420,516.41
    一般风险准备
    未分配利润                     200,115,050.38                         157,610,838.71
    外币报表折算差额
    归属于母公司所有者权益合计         1,254,807,030.96                      1,212,302,819.29
    少数股东权益
    所有者权益(或股东权益)合计       1,254,807,030.96                      1,212,302,819.29负债和所有者权益(或股东权益)总
                                   1,395,648,760.45                      1,331,726,102.85计
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
    法定代表人:汝继勇                   主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英2、母公司资产负债表编制单位:德尔国际家居股份有限公司
                                                                                                       单位:元
                 项目                         期末余额                                期初余额流动资产:
    货币资金                                             164,336,919.27                          565,426,309.23
    交易性金融资产
    应收票据                                               1,600,000.00                            3,630,000.00
    应收账款                                               2,715,439.46                            4,447,978.92
    预付款项                                               9,940,553.27                            6,242,370.97
    应收利息                                                349,555.55                             2,032,027.62
    应收股利
    其他应收款                                            23,410,300.20                           20,643,196.78
    存货                                                  96,910,800.65                           74,709,739.88
    一年内到期的非流动资产
    其他流动资产                                         457,000,000.00
    流动资产合计                                             756,263,568.40                          677,131,623.40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                                         540,258,000.00                          540,258,000.00
    投资性房地产
    固定资产                                              98,650,853.97                           99,655,754.85
    在建工程                                                368,205.12                             3,086,352.39
    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                                               8,309,286.76                            8,582,143.22
    开发支出
    商誉
                                      德尔国际家居股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产                325,859.27                           452,347.37
    其他非流动资产
    非流动资产合计                647,912,205.12                        652,034,597.83
    资产总计                     1,404,175,773.52                     1,329,166,221.23流动负债:
    短期借款
    交易性金融负债
    应付票据                    9,300,000.00                          6,600,000.00
    应付账款                   62,254,427.37                         41,127,521.07
    预收款项                   51,585,901.24                         34,813,098.77
    应付职工薪酬                5,252,965.73                          5,578,531.76
    应交税费                    4,263,440.70                          2,495,748.51
    应付利息
    应付股利
    其他应付款                  9,589,537.83                         21,074,692.84
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  142,246,272.87                        111,689,592.95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
    其他非流动负债非流动负债合计
    负债合计                      142,246,272.87                        111,689,592.95所有者权益(或股东权益):
    实收资本(或股本)        160,000,000.00                        160,000,000.00
    资本公积                  871,271,464.17                        871,271,464.17
    减:库存股
    专项储备
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
    盈余公积                                              23,420,516.41                           23,420,516.41
    一般风险准备
    未分配利润                                           207,237,520.07                          162,784,647.70
    外币报表折算差额
    所有者权益(或股东权益)合计                             1,261,929,500.65                        1,217,476,628.28负债和所有者权益(或股东权益)总
                                                         1,404,175,773.52                        1,329,166,221.23计
    法定代表人:汝继勇                   主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英3、合并利润表编制单位:德尔国际家居股份有限公司
                                                                                                         单位:元
                  项目                        本期金额                                上期金额
    一、营业总收入                                            239,957,023.43                          172,729,067.49
    其中:营业收入                                       239,957,023.43                          172,729,067.49
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                            189,191,792.87                          124,007,692.34
    其中:营业成本                                       162,840,729.26                          114,715,642.32
          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                                    3,965,927.59                            2,294,394.59
          销售费用                                         18,230,844.30                            5,653,312.32
          管理费用                                         14,660,865.29                           14,169,630.97
          财务费用                                          -9,425,305.66                          -12,857,196.86
          资产减值损失                                      -1,081,267.91                              31,909.00
    加:公允价值变动收益(损失以“-”号填列)
                                                                   德尔国际家居股份有限公司 2013 半年度报告全文
            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“-”号填列)                         50,765,230.56                           48,721,375.15
       加:营业外收入                                          98,200.00                            5,053,675.01
       减:营业外支出                                          66,000.00                               10,000.00
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                           50,797,430.56                           53,765,050.16填列)
       减:所得税费用                                       8,293,218.89                            8,206,868.56
    五、净利润(净亏损以“-”号填列)                         42,504,211.67                           45,558,181.60
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                          42,504,211.67                           45,558,181.60
       少数股东损益
    六、每股收益:                                    --                                      --
       (一)基本每股收益                                           0.27                                    0.28
       (二)稀释每股收益                                           0.27                                    0.28七、其他综合收益
    八、综合收益总额                                           42,504,211.67                           45,558,181.60
       归属于母公司所有者的综合收益
                                                           42,504,211.67                           45,558,181.60总额
       归属于少数股东的综合收益总额
    法定代表人:汝继勇                    主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英4、母公司利润表编制单位:德尔国际家居股份有限公司
                                                                                                        单位:元
                 项目                          本期金额                                上期金额
    一、营业收入                                              239,957,023.43                          172,729,067.49
       减:营业成本                                       162,840,729.26                          114,715,642.32
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
         营业税金及附加                                    3,965,927.59                            2,294,394.59
         销售费用                                         18,230,844.30                            5,653,312.32
         管理费用                                         10,284,478.27                           10,041,856.14
         财务费用                                         -6,987,579.34                           -8,194,123.35
         资产减值损失                                     -1,081,267.91                               31,909.00
    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
    二、营业利润(亏损以“-”号填列)                        52,703,891.26                           48,186,076.47
    加:营业外收入                                           98,200.00                            5,053,675.01
    减:营业外支出                                           56,000.00                               10,000.00
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                          52,746,091.26                           53,229,751.48填列)
    减:所得税费用                                        8,293,218.89                            8,206,868.56
    四、净利润(净亏损以“-”号填列)                        44,452,872.37                           45,022,882.92
    五、每股收益:                                   --                                      --
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                          44,452,872.37                           45,022,882.92
    法定代表人:汝继勇                   主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英5、合并现金流量表编制单位:德尔国际家居股份有限公司
                                                                                                       单位:元
                 项目                         本期金额                                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                        249,985,422.67                          159,017,669.77
    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
                                            德尔国际家居股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    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
    收到其他与经营活动有关的现金    21,327,561.64                         27,555,141.03
    经营活动现金流入小计                271,312,984.31                        186,572,810.80
    购买商品、接受劳务支付的现金   135,892,453.47                         92,252,391.17
    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
                                     13,512,776.84                         10,658,363.64金
    支付的各项税费                  25,428,840.90                         29,849,482.80
    支付其他与经营活动有关的现金    36,500,112.28                         30,421,419.49
    经营活动现金流出小计                211,334,183.49                        163,181,657.10
    经营活动产生的现金流量净额           59,978,800.82                         23,391,153.70二、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
    处置固定资产、无形资产和其他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
    购建固定资产、无形资产和其他
                                     49,184,851.00                         83,114,791.00长期资产支付的现金
                                                                   德尔国际家居股份有限公司 2013 半年度报告全文
       投资支付的现金                                     532,000,000.00
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                      581,184,851.00                           83,114,791.00
    投资活动产生的现金流量净额                                -581,184,851.00                          -83,114,791.00三、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
       发行债券收到的现金
       收到其他与筹资活动有关的现金筹资活动现金流入小计
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                                                                                   48,000,000.00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                                                                               48,000,000.00
    筹资活动产生的现金流量净额                                                                         -48,000,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                              -521,206,050.18                         -107,723,637.30
       加:期初现金及现金等价物余额                       808,371,490.49                          923,201,852.40
    六、期末现金及现金等价物余额                              287,165,440.31                          815,478,215.10
    法定代表人:汝继勇                    主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英6、母公司现金流量表编制单位:德尔国际家居股份有限公司
                                                                                                         单位:元
                 项目                          本期金额                                上期金额一、经营活动产生的现金流量:
                                             德尔国际家居股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   249,985,422.67                         159,017,669.77
    收到的税费返还
    收到其他与经营活动有关的现金    18,590,109.41                          26,002,621.51
    经营活动现金流入小计                268,575,532.08                         185,020,291.28
    购买商品、接受劳务支付的现金   135,892,453.47                          92,252,391.17
    支付给职工以及为职工支付的现
                                     13,188,687.10                          10,218,717.87金
    支付的各项税费                  23,216,379.53                          26,059,819.55
    支付其他与经营活动有关的现金    38,840,725.49                          43,555,144.82
    经营活动现金流出小计                211,138,245.59                         172,086,073.41
    经营活动产生的现金流量净额           57,437,286.49                          12,934,217.87二、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
    处置固定资产、无形资产和其他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
    购建固定资产、无形资产和其他
                                       4,706,301.00                         13,868,541.00长期资产支付的现金
    投资支付的现金                 457,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                461,706,301.00                          13,868,541.00
    投资活动产生的现金流量净额          -461,706,301.00                        -13,868,541.00三、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筹资活动现金流入小计
    偿还债务支付的现金
                                                                        德尔国际家居股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                                                                            48,000,000.00的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                                                                        48,000,000.00
    筹资活动产生的现金流量净额                                                                                  -48,000,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                 -404,269,014.51                                -48,934,323.13
       加:期初现金及现金等价物余额                          558,565,942.23                              565,422,845.15
    六、期末现金及现金等价物余额                                 154,296,927.72                              516,488,522.02
    法定代表人:汝继勇                         主管会计工作负责人:吴惠芳                          会计机构负责人:王玉英7、合并所有者权益变动表编制单位:德尔国际家居股份有限公司本期金额
                                                                                                                  单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目                                                                                   少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他    权益        益合计
                                         积      股     备      积       险准备    利润
                             股本)
                             160,000 871,271,                  23,420,            157,610,                      1,212,302,一、上年年末余额
                              ,000.00   464.17                 516.41              838.71                          819.29
       加:会计政策变更
           前期差错更正
           其他
                             160,000 871,271,                  23,420,            157,610,                      1,212,302,二、本年年初余额
                              ,000.00   464.17                 516.41              838.71                          819.29
    三、本期增减变动金额(减少                                                        42,504,2                     42,504,211
    以“-”号填列)                                                                    11.67                              .67
                                                                                  42,504,2                     42,504,211(一)净利润
                                                                                    11.67                              .67(二)其他综合收益
                                                                                  42,504,2                     42,504,211上述(一)和(二)小计
                                                                                    11.67                              .67(三)所有者投入和减少资本
                                                                        德尔国际家居股份有限公司 2013 半年度报告全文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(四)利润分配
    1.提取盈余公积                                                                        0.002.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                160,000 871,271,                23,420,            200,115,                   1,254,807,四、本期期末余额
                                ,000.00   464.17                 516.41             050.38                       030.96上年金额
                                                                                                               单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益     益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                160,000 871,271,                16,124,            140,175,                   1,187,571,一、上年年末余额
                                ,000.00   464.17                 827.13             580.40                       871.70
       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
                                                      德尔国际家居股份有限公司 2013 半年度报告全文
          其他
                             160,000 871,271,   16,124,       140,175,                  1,187,571,二、本年年初余额
                             ,000.00   464.17   827.13          580.40                     871.70
    三、本期增减变动金额(减少                      7,295,6       17,435,2                 24,730,947
    以“-”号填列)                                 89.28           58.31                         .59
                                                              72,730,9                 72,730,947(一)净利润
                                                                 47.59                         .59(二)其他综合收益
                                                              72,730,9                 72,730,947上述(一)和(二)小计
                                                                 47.59                         .59(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                7,295,6       -55,295,                 -48,000,00(四)利润分配
                                                 89.28          689.28                       0.00
                                                7,295,6       -7,295,61.提取盈余公积
                                                 89.28           89.282.提取一般风险准备
    3.对所有者(或股东)的分                                     -48,000,                 -48,000,00
    配                                                              000.00                       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             160,000 871,271,   23,420,       157,610,                  1,212,302,四、本期期末余额
                             ,000.00   464.17   516.41          838.71                     819.29
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文
    法定代表人:汝继勇                          主管会计工作负责人:吴惠芳                           会计机构负责人:王玉英8、母公司所有者权益变动表编制单位:德尔国际家居股份有限公司本期金额
                                                                                                                   单位:元
                                                                    本期金额
              项目              实收资本                                                 一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                  准备         润          益合计
                              160,000,00 871,271,46                         23,420,516              162,784,64 1,217,476,一、上年年末余额
                                     0.00        4.17                              .41                      7.70     628.28
       加:会计政策变更
           前期差错更正
           其他
                              160,000,00 871,271,46                         23,420,516              162,784,64 1,217,476,二、本年年初余额
                                     0.00        4.17                              .41                      7.70     628.28
    三、本期增减变动金额(减少                                                                          44,452,872 44,452,872
    以“-”号填列)                                                                                             .37        .37
                                                                                                    44,452,872 44,452,872(一)净利润
                                                                                                             .37        .37(二)其他综合收益
                                                                                                    44,452,872 44,452,872上述(一)和(二)小计
                                                                                                             .37        .37(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配
    1.提取盈余公积                                                                                             0.002.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                     德尔国际家居股份有限公司 2013 半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               160,000,00 871,271,46                    23,420,516            207,237,52 1,261,929,四、本期期末余额
                                     0.00       4.17                           .41                  0.07        500.65上年金额
                                                                                                              单位:元
                                                                    上年金额
              项目             实收资本                                               一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                              准备       润          益合计
                               160,000,00 871,271,46                    16,124,827            145,123,44 1,192,519,一、上年年末余额
                                     0.00        4.17                           .13                    4.14     735.44
       加:会计政策变更
           前期差错更正
           其他
                               160,000,00 871,271,46                    16,124,827            145,123,44 1,192,519,二、本年年初余额
                                     0.00        4.17                           .13                    4.14     735.44
    三、本期增减变动金额(减少以                                             7,295,689.           17,661,203 24,956,892
    “-”号填列)                                                                  28                      .56        .84
                                                                                              72,956,892 72,956,892(一)净利润
                                                                                                        .84        .84(二)其他综合收益
                                                                                              72,956,892 72,956,892上述(一)和(二)小计
                                                                                                        .84        .84(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                         7,295,689.            -55,295,68 -48,000,00(四)利润分配
                                                                                28                     9.28       0.00
                                                                         7,295,689.           -7,295,689.1.提取盈余公积
                                                                                28                      282.提取一般风险准备
                                                                        德尔国际家居股份有限公司 2013 半年度报告全文
                                                                                               -48,000,00 -48,000,003.对所有者(或股东)的分配
                                                                                                     0.00       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              160,000,00 871,271,46                        23,420,516          162,784,64 1,217,476,四、本期期末余额
                                    0.00        4.17                              .41                7.70    628.28
    法定代表人:汝继勇                         主管会计工作负责人:吴惠芳                       会计机构负责人:王玉英
                                                                 德尔国际家居股份有限公司 2013 半年度报告全文三、公司基本情况
    德尔国际家居股份有限公司(以下简称本公司或公司)是经江苏省苏州工商行政管理局批准,由德尔集团有限公司、王沫、朱巧林、张立新、姚红鹏、陈爱明、吴惠芳、史旭东作为发起人共同发起设立,并经德尔有限股东会决议通过发起设立的股份有限公司。成立于2004年12月2日,注册地为江苏省吴江市七都镇人民东路,总部办公地址为江苏省苏州市吴江区盛泽镇西环路德尔丝绸广场3幢。
    经中国证券监督管理委员会证监许可[2011]1676号文核准,本公司于20111年11月2日公开发行人民币普通股4,000万股,并于2011年11月11日在深圳交易所交易上市,公开发行后股本总额为16,000万股。
    截止2013年6月30日,本公司总股本为16,000万股,其中有限售条件股份9,003万股,占总股本的56.27%;无限售条件股份6,997万股,占总股本的43.73%。
    本公司属木材加工及木、竹、藤、棕、草制品业,经营范围主要为:林区“次、小、薪”材、竹材的综合利用新技术、新产品的开发与生产:各类地板、家具、木门、一体化厨柜;本公司自产产品的销售;生活空间的研究和设计;房屋租赁;场地出租;室内外装饰工程施工;造林及林木抚育与管理;自营和代理各类商品及技术的进出口业务。主要产品或提供劳务为:木地板的研发、生产和销售。
    本公司控股股东为德尔集团有限公司,最终控制人为汝继勇。股东大会是本公司的权力机构,依法行使公司经营方针、筹资、投资、利润分配等重大事项决议权。董事会对股东会负责,依法行使公司的经营决策权;经理层负责组织实施股东会、董事会决议事项、主持企业的生产经营管理工作。
    本公司职能管理部门为营销中心、采购运营中心、生产中心、财务中心、研发中心和人力资源中心等,子公司包括四川德尔地板有限公司、四川德尔新材料有限公司、辽宁德尔地板有限公司、辽宁德尔新材料有限公司、苏州德尔地板服务有限公司。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则》及相关规定,并基于本附注“重要会计政策、会计估计和合并财务报表的编制方法”所述会计政策和会计估计编制。2、遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司的会计期间为公历1月1日至12月31日。4、记账本位币
    本公司以人民币为记账本位币。
                                                                   德尔国际家居股份有限公司 2013 半年度报告全文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
    企业合并是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。本公司在合并日或购买日确认因企业合并取得的资产、负债,合并日或购买日为实际取得被合并方或被购买方控制权的日期。
    对于同一控制下的企业合并,作为合并方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,取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
    对于非同一控制下企业合并,合并成本为本公司在购买日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。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,经复核确认后,计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    ①合并范围的确定原则
    本公司将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。
    ②合并财务报表所采用的会计方法
    本公司合并财务报表按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务报表。7、现金及现金等价物的确定标准
    本公司现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    本公司外币交易按交易发生日的即期汇率将外币金额折算为人民币金额。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。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为人民币,所产生的折算差额,作为公允价值变动直接计入当
                                                                德尔国际家居股份有限公司 2013 半年度报告全文期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其人民币金额。9、金融工具(1)金融工具的分类
       本公司按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、应收款项和可供出售金融资产四大类。
       ①以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
       ②持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    ③应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产,包括应收票据、应收账款、应收利息、应收股利及其他应收款等。
       ④可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。(2)金融工具的确认依据和计量方法
    金融资产以公允价值进行初始确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益,其他金融资产的相关交易费用计入初始确认金额。当某项金融资产收取现金流量的合同权利已终止或与该金融资产所有权上几乎所有的风险和报酬已转移至转入方的,终止确认该金融资产。(3)金融资产转移的确认依据和计量方法
    以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。
    以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。
    可供出售金融资产的公允价值变动计入股东权益;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,取得的价款与账面价值扣除原直接计入股东权益的公允价值变动累计额之后的差额,计入投资损益。
    除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对其他金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。如果可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失计入减值损失。(4)金融资产和金融负债公允价值的确定方法
    ①金融工具存在活跃市场的,活跃市场中的市场报价用于确定其公允价值。在活跃市场上,本公司已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本公司拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。
    ②金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行
                                                                     德尔国际家居股份有限公司 2013 半年度报告全文的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法和期权定价模型等。10、应收款项坏账准备的确认标准和计提方法
    本公司将下列情形作为应收款项坏账损失确认标准:债务单位撤销、破产、资不抵债、现金流量严重不足、发生严重自然灾害等导致停产而在可预见的时间内无法偿付债务等;债务单位逾期未履行偿债义务超过5年;其他确凿证据表明确实无法收回或收回的可能性不大。
    对可能发生的坏账损失采用备抵法核算,期末单独或按组合进行减值测试,计提坏账准备,计入当期损益。对于有确凿证据表明确实无法收回的应收款项,经本公司按规定程序批准后作为坏账损失,冲销提取的坏账准备。(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                           将单项金额超过 100 万元的应收款项视为重大应收款项
                                                           根据其未来现金流量现值低于其账面价值的差额,计提坏单项金额重大并单项计提坏账准备的计提方法
                                                           账准备(2)按组合计提坏账准备的应收款项
                               按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                          提方法
    账龄组合                       账龄分析法               以应收款项的账龄为信用风险特征划分组合
                                                        纳入合并报表范围内公司之间的应收款、关联方往来、员工
    按交易对象关系的组合           其他方法
                                                        备用金、未逾期押金、有抵押及担保的款项组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                    应收账款计提比例(%)                      其他应收款计提比例(%)
    1 年以内(含 1 年)                                             5%                                           5%
    1-2 年                                                     10%                                             10%
    2-3 年                                                     20%                                             20%
    3-4 年                                                     50%                                             50%
    4-5 年                                                     80%                                             80%
    5 年以上                                                   100%                                            100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                    组合名称                                                方法说明
    按交易对象关系的组合                           不计提坏账准备
                                                                德尔国际家居股份有限公司 2013 半年度报告全文(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               单项金额不重大且按照组合计提坏账准备不能反映其风险特征的应收款项
    坏账准备的计提方法                   根据其未来现金流量现值低于其账面价值的差额,计提坏账准备11、存货(1)存货的分类
    本公司存货主要包括原材料、包装物、低值易耗品、在产品、库存商品等。(2)发出存货的计价方法计价方法:加权平均法
    存货在取得时按实际成本计价;领用或发出存货,采用加权平均法确定其实际成本。低值易耗品和包装物采用一次转销法进行摊销。(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
    年末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。
    库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按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;用于生产而持有的材料存货,其可变现净值按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。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)投资成本的确定
    长期股权投资主要包括本公司持有的能够对被投资单位实施控制、共同控制或重大影响的权益性投资,或者对被投资单位不具有控制、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权益性投资。
    通过同一控制下的企业合并取得的长期股权投资,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
                                                                德尔国际家居股份有限公司 2013 半年度报告全文投资的初始投资成本。通过非同一控制下的企业合并取得的长期股权投资,以在合并(购买)日为取得对被合并(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作为合并成本。
    除上述通过企业合并取得的长期股权投资外,以支付现金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,初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出;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作为初始投资成本;以债务重组、非货币性资产交换等方式取得的长期股权投资,按相关会计准则的规定确定初始投资成本。
    本公司对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、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;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。(2)后续计量及损益确认
    采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本公司的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净利润进行调整后确认。对于首次执行日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。
    本公司对因减少投资等原因对被投资单位不再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,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的,或因处置投资等原因对被投资单位不再具有控制但能够对被投资单位实施共同控制或重大影响的长期股权投资,改按权益法核算。
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为当本公司直接或通过子公司间接拥有被投资单位 20%(含)以上但低于 50%的表决权股份时,除非有明确证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外。13、固定资产(1)固定资产确认条件
    公司固定资产是指同时具有以下特征,即为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值超过 2,000 元的有形资产。
    固定资产包括房屋及建筑物、机器设备、运输设备、其他设备,按其取得时的成本作为入账的价值,其中,外购的固定资产成本包括买价、增值税、进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出;自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;投资者投入的固定
                                                                   德尔国际家居股份有限公司 2013 半年度报告全文资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账。
    与固定资产有关的后续支出,包括修理支出、更新改造支出等,符合固定资产确认条件的,计入固定资产成本,对于被替换的部分,终止确认其账面价值;不符合固定资产确认条件的,于发生时计入当期损益。(2)融资租入固定资产的认定依据、计价方法
    融资租赁租入的固定资产,按租赁开始日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入账价值。(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用的固定资产和单独计价入账的土地外,本公司对所有固定资产计提折旧。计提折旧时采用平均年限法,并根据用途分别计入相关资产的成本或当期费用。本公司固定资产的预计净残值率、分类折旧年限、折旧率如下:
             类别                  折旧年限(年)         残值率(%)                  年折旧率(%)
    房屋及建筑物                20                                              5% 4.75%
    机器设备                    10                                              5% 9.5%
    运输设备                    5                                               5% 19%
    其他设备                    5                                               5% 19%(4)其他说明
    本公司于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核,如发生改变,则作为会计估计变更处理。
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。14、在建工程(1)在建工程的类别
    在建工程按实际发生的成本计量。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。(2)在建工程结转为固定资产的标准和时点
    在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异作调整。15、借款费用(1)借款费用资本化的确认原则
    借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。符合资本化条件的资产,
                                                                德尔国际家居股份有限公司 2013 半年度报告全文是指需要经过相当长时间(通常指1年以上)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。(2)借款费用资本化期间
    可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化。当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。(3)暂停资本化期间
    如果符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。(4)借款费用资本化金额的计算方法
    专门借款当期实际发生的利息费用,扣除尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款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加权平均利率,确定资本化金额。16、无形资产(1)无形资产的计价方法
    本公司无形资产包括土地使用权、软件等,按取得时的实际成本计量,其中,购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本;投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。
    土地使用权从出让起始日起,按其出让年限平均摊销;专利技术、非专利技术和其他无形资产按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。(2)使用寿命有限的无形资产的使用寿命估计情况
    对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。(3)使用寿命不确定的无形资产的判断依据
    在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。(4)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
    本公司内部研究开发项目支出根据其性质以及研发活动最终形成无形资产是否具有较大不确定性,分为研究阶段支出和开发阶段支出,
                                                                    德尔国际家居股份有限公司 2013 半年度报告全文(5)内部研究开发项目支出的核算
       自行研究开发的无形资产,其研究阶段的支出,于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产:
       ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
       ②具有完成该无形资产并使用或出售的意图;
       ③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;
       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。
       不满足上述条件的开发阶段的支出,于发生时计入当期损益。前期已计入损益的开发支出不在以后期间确认为资产。已资本化的开发阶段的支出在资产负债表上列示为开发支出,自该项目达到预定可使用状态之日起转为无形资产。17、长期待摊费用
       本公司长期待摊费用是指已经支出,但应由当期及以后各期承担的摊销期限在1年以上(不含1年)的各项费用,该等费用在受益期内平均摊销。如果长期待摊费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。18、预计负债(1)预计负债的确认标准
       当与对外担保、商业承兑汇票贴现、未决诉讼或仲裁、产品质量保证等或有事项相关的业务同时符合以下条件时,本公司将其确认为负债:该义务是本公司承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠地计量。(2)预计负债的计量方法
       预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并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。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。每个资产负债表日对预计负债的账面价值进行复核,如有改变则对账面价值进行调整以反映当前最佳估计数。19、股份支付及权益工具(1)股份支付的种类
       股份支付是为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。(2)权益工具公允价值的确定方法
       用以换取职工提供服务的以权益结算的股份支付,以授予职工权益工具在授予日的公允价值计量。该公允价值的金额在完成等待期内的服务或达到规定业绩条件才可行权的情况下,在等待期内以对可行权权益工具数量的最佳估计为基础,按直线法计算计入相关成本或费用,相应增加资本公积。
                                                                德尔国际家居股份有限公司 2013 半年度报告全文
    以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础确定的负债的公允价值计量。如授予后立即可行权,在授予日以承担负债的公允价值计入相关成本或费用,相应增加负债;如需完成等待期内的服务或达到规定业绩条件以后才可行权,在等待期的每个资产负债表日,以对可行权情况的最佳估计为基础,按照本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用,相应调整负债。
    在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。20、收入(1)销售商品收入确认时间的具体判断标准
    本公司的营业收入主要包括销售商品收入、提供劳务收入,收入确认原则如下:   本公司在已将商品所有权上的主要风险和报酬转移给购货方、本公司既没有保留通常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,确认销售商品收入的实现。21、政府补助(1)类型
    政府补助在本公司能够满足其所附的条件以及能够收到时予以确认。政府补助为货币性资产的,按照实际收到的金额计量,对于按照固定的定额标准拨付的补助,按照应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额(1 元)计量。(2)会计处理方法
    与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。22、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
    递延所得税资产根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损和税款抵减,视同暂时性差异确认相应的递延所得税资产。于资产负债表日,递延所得税资产按照预期收回该资产或清偿该负债期间的适用税率计量。
    本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产时,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。(2)确认递延所得税负债的依据
    递延所得税负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。于资产负债表日,递延所得税负债按照预期收回该资产或清偿该负债期间的适用税率计量。
                                                                 德尔国际家居股份有限公司 2013 半年度报告全文23、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否24、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否25、其他主要会计政策、会计估计和财务报表编制方法
    (1)记账基础和计价原则
    本公司会计核算以权责发生制为记账基础,除交易性金融资产、可供出售金融资产等以公允价值入账外,均以历史成本为计价原则。
    (2)非金融长期资产减值
    本公司于每一资产负债表日对长期股权投资、固定资产、在建工程、使用寿命有限的无形资产等项目进行检查,当存在下列迹象时,表明资产可能发生了减值,本公司将进行减值测试。对商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年末均进行减值测试。难以对单项资产的可收回金额进行测试的,以该资产所属的资产组或资产组组合为基础测试。
    减值测试后,若该资产的账面价值超过其可收回金额,其差额确认为减值损失,上述资产的减值损失一经确认,在以后会计期间不予转回。资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间
                                                                   德尔国际家居股份有限公司 2013 半年度报告全文的较高者。
       出现减值的迹象如下:
       ①资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
       ②企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响。
       ③市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。
       ④有证据表明资产已经陈旧过时或者其实体已经损坏。
       ⑤资产已经或者将被闲置、终止使用或者计划提前处置。
       ⑥企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。
       ⑦其他表明资产可能已经发生减值的迹象。
       (3)商誉
       商誉为股权投资成本或非同一控制下企业合并成本超过应享有的或企业合并中取得的被投资单位或被购买方可辨认净资产于取得日或购买日的公允价值份额的差额。
       与子公司有关的商誉在合并财务报表上单独列示,与联营企业和合营企业有关的商誉,包含在长期股权投资的账面价值中。
       (4)职工薪酬
       本公司在职工提供服务的会计期间,将应付的职工薪酬确认为负债,并根据职工提供服务的受益对象计入相关资产成本和费用。因解除与职工的劳动关系而给予的补偿,计入当期损益。
       职工薪酬主要包括工资、奖金、津贴和补贴、职工福利费、社会保险费及住房公积金、工会经费和职工教育经费等与获得职工提供的服务相关的支出。
       如在职工劳动合同到期之前决定解除与职工的劳动关系,或为鼓励职工自愿接受裁减而提出给予补偿的建议,如果本公司已经制定正式的解除劳动关系计划或提出自愿裁减建议,并即将实施,同时本公司不能单方面撤回解除劳动关系计划或裁减建议的,确认因解除与职工劳动关系给予补偿产生的预计负债,计入当期损益。
       (5)所得税的会计核算
       所得税的会计核算采用资产负债表债务法。所得税费用包括当期所得税和递延所得税。除将与直接计入股东权益的交易和事项相关的当期所得税和递延所得税计入股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余的当期所得税和递延所得税费用或收益计入当期损益。
       当期所得税是指企业按照税务规定计算确定的针对当期发生的交易和事项,应纳给税务部门的金额,即应交所得税;递延所得税是指按照资产负债表债务法应予确认的递延所得税资产和递延所得税负债在年末应有的金额相对于原已确认金额之间的差额。
       (6)终止经营
       终止经营是指本公司已被处置或被划归为持有待售的、在经营和编制财务报表时能够单独区分的组成部分,该组成部分按照本公司计划将整体或部分进行处置。同时满足下列条件的本公司组成部分被划归为持有待售:本公司已经就处置该组成部分作出决议、本公司已经与受让方签订了不可撤销的转让协议以及该项转让将在一年内完成。
       (7)重要会计估计的说明
       编制财务报表时,本公司管理层需要运用估计和假设,这些估计和假设会对会计政策的应用及资产、负债、收入及费用的金额产生影响。实际情况可能与这些估计不同。本公司管理层对估计涉及的关键假设和不确定性因素的判断进行持续评估。会计估计变更的影响在变更当期和未来期间予以确认。
       下列会计估计及关键假设存在导致未来期间的资产及负债账面值发生重大调整的重要风险。
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文
    ①应收款项减值
    本公司在资产负债表日按摊余成本计量的应收款项,以评估是否出现减值情況,并在出现减值情況时评估减值损失的具体金额。减值的客观证据包括显示个别或组合应收款项预计未来现金流量出现大幅下降的可判断数据,显示个别或组合应收款项中债务人的财务状况出现重大负面的可判断数据等事项。如果有证据表明该应收款项价值已恢复,且客观上与确认该损失后发生的事项有关,则将原确认的减值损失予以转回。
    ②存货减值准备
    本公司定期估计存货的可变现净值,并对存货成本高于可变现净值的差额确认存货跌价损失。本公司在估计存货的可变现净值时,以同类货物的预计售价减去完工时将要发生的成本、销售费用以及相关税费后的金额确定。当实际售价或成本费用与以前估计不同时,管理层将会对可变现净值进行相应的调整。因此根据现有经验进行估计的结果可能会与之后实际结果有所不同,可能导致对资产负债表中的存货账面价值的调整。因此存货跌价准备的金额可能会随上述原因而发生变化。对存货跌价准备的调整将影响估计变更当期的损益。
    ③递延所得税资产确认的会计估计
    递延所得税资产的估计需要对未来各个年度的应纳税所得额及适用的税率进行估计,递延所得税资产的实现取决于公司未来是否很可能获得足够的应纳税所得额。未来税率的变化和暂时性差异的转回时间也可能影响所得税费用(收益)以及递延所得税的余额。上述估计的变化可能导致对递延所得税的重要调整。
    ④固定资产、无形资产的可使用年限
    本公司至少于每年年度终了,对固定资产和无形资产的预计使用寿命进行复核。预计使用寿命是管理层基于同类资产历史经验、参考同行业普遍所应用的估计并结合预期技术更新而决定的。当以往的估计发生重大变化时,则相应调整未来期间的折旧费用和摊销费用。五、税项1、公司主要税种和税率
                 税种                                  计税依据                          税率
    增值税                                  销项税额抵扣进项税额的余额         17%
    消费税                                  实木地板销售额                     5%
    城市维护建设税                          流转税应纳税额                     5%
    企业所得税                              应纳税所得额                       15%
    教育费附加                              流转税应纳税额                     3%
    地方教育费附加                          流转税应纳税额                     2%各分公司、分厂执行的所得税税率
    本公司子公司企业所得税税率为25%。2、税收优惠及批文
    根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》、《高科技企业认定管理办法》以及《高新技术企业认定管理工作指引》规定,经认定的高新技术企业,减按15%的税率征收企业所得税。本公司于2008 年12月9日取得了经江苏省科学技术厅、江苏省财政厅、江苏省国家税务局、江苏省地方税务局联合颁发的《高新技术企业证书》,认定有效期三年,证书编号为GR200832001297。本公司已在吴江市国税局办理了所得税优惠税率备案,2008年至2010年度适用15%的企业所得税优惠税率。
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文
    2011年度本公司通过高新技术企业复审,于2012年2月收到了由江苏省科学技术厅、江苏省财政厅、江苏省国家税务局、江苏省地方税务局联合颁发的《高新技术企业证书》(证书编号:GF201132001076),发证时间为2011年9月30日,有效期为三年。通过高新技术企业复审后,公司将继续享受国家关于高新技术企业的相关优惠政策,按15%的税率征收企业所得税。六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                   单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                              实质上                                      少数股
                                                                                                                    分担的
                                                              构成对                                      东权益
                                                                                                                    本期亏
                                                       期末实 子公司            表决权                    中用于
    子公司 子公司             业务性 注册资 经营范                         持股比            是否合 少数股              损超过
                 注册地                                际投资 净投资            比例                      冲减少
    全称     类型              质       本           围                   例(%)             并报表 东权益              少数股
                                                        额    的其他             (%)                      数股东
                                                                                                                    东在该
                                                              项目余                                      损益的
                                                                                                                    子公司
                                                                额                                        金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                     余额
                                             密度纤
                                             维板及四川德
                                             深化产
    尔新材 全资子 四川成               50,000,
                          制造业             品的研                     100%     100% 是           0.00     0.00       0.00
    料有限 公司      都                000.00
                                             发、生公司
                                             产及销
                                             售
                                             各类地四川德
                                             板的研
    尔地板 全资子 四川成               121,676
                          制造业             发、生                     100%     100% 是           0.00     0.00       0.00
    有限公 公司      都                ,800.00
                                             产与销司
                                             售
    辽宁德 全资子 辽宁开               245,518 密度板
                          制造业                                        100%     100% 是           0.00     0.00       0.00
    尔新材 公司      原                ,400.00 及深化
                                                                           德尔国际家居股份有限公司 2013 半年度报告全文
    料有限                                          产品研
    公司                                            发、生
                                                产销售
                                                各类地辽宁德
                                                板生
    尔地板 全资子 辽宁开                  121,062
                         制造业                 产、研                     100%    100% 是            0.00     0.00     0.00
    有限公 公司         原                ,800.00
                                                发、销司
                                                售
                                                木竹制
                                                品及其苏州德
                                                配套辅尔地板 全资子 江苏吴 商品流 2,000,0
                                                料的销                     100%    100% 是            0.00     0.00     0.00
    服务有 公司         江   通           00.00
                                                售、安限公司
                                                装、维
                                                修通过设立或投资等方式取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
    本年度无特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体。3、合并范围发生变更的说明合并报表范围发生变更说明
    本年度合并财务报表合并范围没有发生变动。□ 适用 √ 不适用七、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:                            --                  --        78,417.26          --           --                  14,796.26
    人民币                           --                  --        78,417.26          --           --                  14,796.26
    银行存款:                       --                  --   287,087,023.05          --           --             808,356,694.23
    人民币                           --                  --   287,087,023.05          --           --             808,356,694.23
    其他货币资金:                   --                  --    10,039,991.55          --           --               6,860,367.00
    人民币                           --                  --    10,039,991.55          --           --               6,860,367.00
    合计                             --                  --   297,205,431.86          --           --             815,231,857.49
                                                                         德尔国际家居股份有限公司 2013 半年度报告全文如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明
    (1)2013年6月30日其他货币资金系银行承兑汇票保证金9,300,000.00元及保函保证金739,991.55元。
    (2)货币资金期末比期初减少较大,主要系本年子公司在建工程投入增加以及公司购买理财产品转出所致。
    (3)本公司无抵押或冻结等使用受限的资金。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                                                            1,600,000.00                            3,630,000.00
    合计                                                                    1,600,000.00                            3,630,000.00(2)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况公司已经背书给其他方但尚未到期的票据
                                                                                                                      单位: 元
        出票单位              出票日期                 到期日                     金额                         备注宜昌德冠装饰材料有限
                       2013 年 04 月 26 日     2013 年 10 月 26 日                     4,000,000.00公司云南精艺现代建筑材料
                       2013 年 04 月 09 日     2013 年 10 月 09 日                     2,000,000.00有限责任公司南昌市青山湖区德佳地
                       2013 年 01 月 23 日     2013 年 07 月 23 日                     1,400,000.00板店唐山市鸿安家具有限公
                       2013 年 04 月 25 日     2013 年 10 月 25 日                     1,000,000.00司湖北人和木建材有限公
                       2013 年 03 月 15 日     2013 年 09 月 15 日                     1,000,000.00司
    合计                              --                      --                           9,400,000.00             --
    期末已经背书给他方但尚未到期的票据总金额为 23,650,000.00 元。3、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
                                                                                    德尔国际家居股份有限公司 2013 半年度报告全文
                         金额           比例(%)           金额          比例(%)       金额         比例(%)            金额       比例(%)按组合计提坏账准备的应收账款
                      2,873,934.4                                                   4,725,001
    账龄组合                                    100% 158,494.97                5.51%                          100%    277,022.88               5.86%
                                  3                                                       .80
                      2,873,934.4                                                   4,725,001
    组合小计                                    100% 158,494.97                5.51%                          100%    277,022.88               5.86%
                                  3                                                       .80
                      2,873,934.4                                                   4,725,001
    合计                                      --          158,494.97          --                             --       277,022.88              --
                                  3                                                       .80应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                     单位: 元
                                          期末数                                                              期初数
       账龄                  账面余额                                                             账面余额
                                                             坏账准备                                                         坏账准备
                       金额              比例(%)                                          金额                比例(%)1 年以内
    其中:                  --                     --                  --                        --                  --                  --
    1 年以内小计           2,763,250.45                 5%              138,162.53           3,909,546.11                  5%        195,477.31
    1至2年                      18,043.53               10%                  1,804.35            815,455.69               10%            81,545.57
    2至3年                      92,640.45               20%                 18,528.09
    合计                   2,873,934.43            --                   158,494.97           4,725,001.80            --              277,022.88组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                     单位: 元
                                                                                                                      占应收账款总额的比例
         单位名称            与本公司关系                        金额                             年限
                                                                                                                               (%)
    工程客户 1           客户                                           993,332.25 1 年以内                                                   34.56%
    工程客户 2           客户                                           483,417.70 1 年以内                                                   16.82%
                                                                              德尔国际家居股份有限公司 2013 半年度报告全文
    工程客户 3             客户                                     332,585.45 1 年以内                                        11.57%
    工程客户 4             客户                                     189,066.54 1 年以内                                        6.58%
    工程客户 5             客户                                     170,534.33 1 年以内                                        5.93%
    合计                              --                           2,168,936.27              --                                75.46%4、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(%)按组合计提坏账准备的其他应收款
    按交易对象关系的组合 1,533,702.42         100%                            1,721,858.40           100%
    组合小计                1,533,702.42      100%                            1,721,858.40           100%
    合计                    1,533,702.42      --                         --   1,721,858.40          --                          --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                      单位: 元
                    组合名称                                      账面余额                                坏账准备
    员工备用金                                                                    1,288,533.08                                   0.00
    员工社保费                                                                       83,229.45                                   0.00
    押金                                                                            161,939.89                                   0.00
    合计                                                                          1,533,702.42期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用
                                                                            德尔国际家居股份有限公司 2013 半年度报告全文5、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                                  18,862,987.35       50.62%                                  28,421,126.28         45.67%
    1至2年                                    18,403,146.94       49.38%                                  33,812,221.02         54.33%
    合计                                      37,266,134.29       --                                      62,233,347.30         --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                       未结算原因吉天师能源科技上海有
                       设备供应商                            9,170,000.00 1 年以内、1-2 年               设备部分到厂未安装限公司江苏保龙机电制造有限
                       设备供应商                            6,707,000.00 1 年以内、1-2 年               设备部分到厂未安装公司佛山安德里茨技术有限
                       设备供应商                            4,835,500.00 1 年以内、1-2 年               设备尚未到厂安装公司上海板机人造板装备售
                       设备供应商                            2,880,000.00 1 年以内、1-2 年               设备尚未到厂安装后服务有限公司深圳市嘉汇海实业有限
                       设备供应商                            2,304,000.00 1 年以内、1-2 年               设备尚未到厂安装公司
    合计                              --                        25,896,500.00               --                            --预付款项主要单位的说明(3)预付款项的说明2013年6月30日预付账款较年初减少24,967,213.01元,主要系辽宁子公司预付设备款部分设备到货安装所致。6、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
                                                                             德尔国际家居股份有限公司 2013 半年度报告全文
    原材料                     19,491,280.88                   19,491,280.88      13,939,526.47                           13,939,526.47
    在产品                      8,611,869.12                      8,611,869.12       5,539,590.53                          5,539,590.53
    库存商品                   46,043,817.56      509,586.30   45,534,231.26      39,517,366.21        1,472,326.30       38,045,039.91
    发出商品                   23,273,419.39                   23,273,419.39      17,185,582.97                           17,185,582.97
    合计                       97,420,386.95      509,586.30   96,910,800.65      76,182,066.18        1,472,326.30       74,709,739.88(2)存货跌价准备
                                                                                                                          单位: 元
                                                                                  本期减少
        存货种类           期初账面余额          本期计提额                                                     期末账面余额
                                                                          转回                  转销
    库存商品                       1,472,326.30                               962,740.00                                    509,586.30
    合     计                      1,472,326.30                               962,740.00                                    509,586.30(3)存货跌价准备情况
                                                                 本期转回存货跌价准备的原              本期转回金额占该项存货期
             项目                 计提存货跌价准备的依据
                                                                                 因                       末余额的比例(%)
                                                                主要系本期处理大部分降等
    库存商品                        可变现净值低于存货成本          地板,使降等地板库存大幅减                                188.93%
                                                                少。存货的说明7、其他流动资产
                                                                                                                          单位: 元
                    项目                                      期末数                                       期初数
    银行理财产品-保本理财                                                  532,000,000.00
                    合计                                               532,000,000.00其他流动资产说明8、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:              136,093,311.93                            3,149,056.97                               139,242,368.90
    其中:房屋及建筑物               98,058,795.05                                7,000.00                                98,065,795.05
                                                                            德尔国际家居股份有限公司 2013 半年度报告全文
       机器设备                32,809,834.28                           2,561,734.73                         35,371,569.01
       运输工具                 2,744,783.95                               324,525.70                        3,069,309.65
    其他                            2,479,898.65                               255,796.54                        2,735,695.19
           --                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:             35,343,210.61     4,164,536.20                                               39,507,746.81
    其中:房屋及建筑物             17,416,435.65     2,122,475.12                                               19,538,910.77
       机器设备                15,394,479.01     1,481,423.87                                               16,875,902.88
       运输工具                 1,297,729.46       192,702.94                                                1,490,432.40
    其他                            1,234,566.49       367,934.27                                                1,602,500.76
           --                期初账面余额                                   --                            本期期末余额
    三、固定资产账面净值合计      100,750,101.32                                --                              99,734,622.09
    其中:房屋及建筑物             80,642,359.40                                --                              78,526,884.28
       机器设备                17,415,355.27                                --                              18,495,666.13
       运输工具                 1,447,054.49                                --                               1,578,877.25
    其他                            1,245,332.16                                --                               1,133,194.43
    其他                                                                        --
    五、固定资产账面价值合计      100,750,101.32                                --                              99,734,622.09
    其中:房屋及建筑物             80,642,359.40                                --                              78,526,884.28
       机器设备                17,415,355.27                                --                              18,495,666.13
       运输工具                 1,447,054.49                                --                               1,578,877.25
    其他                            1,245,332.16                                --                               1,133,194.43本期折旧额 4,164,536.20 元;本期由在建工程转入固定资产原价为 2,965,006.24 元。9、在建工程(1)在建工程情况
                                                                                                                单位: 元
                                               期末数                                            期初数
           项目
                               账面余额        减值准备         账面价值         账面余额      减值准备     账面价值1、四川地板年产 600 万平方
                             21,974,382.31                   21,974,382.31 16,585,840.31                    16,585,840.31米强化地板项目
    2、四川新材料项目            15,011,354.00                   15,011,354.00 12,951,727.00                    12,951,727.003、辽宁地板年产 600 万平方
                             35,406,685.09                   35,406,685.09 29,509,417.72                    29,509,417.72米强化地板项目
    4、辽宁新材料年产 12 万立 110,547,628.14                    110,547,628.14 59,714,736.20                    59,714,736.20
                                                                                 德尔国际家居股份有限公司 2013 半年度报告全文方米中高密度纤维板项目
    5、总部新车间项目                   368,205.12                         368,205.12    3,086,352.39                           3,086,352.39
    合计                             183,308,254.66                   183,308,254.66 121,848,073.62                        121,848,073.62(2)重大在建工程项目变动情况
                                                                                                                              单位: 元
                                                                工程投                       其中:本
                                                                                    利息资              本期利
    项目名                          本期增      转入固    其他减   入占预    工程进             期利息               资金来
            预算数     期初数                                                       本化累              息资本                  期末数
    称                            加        定资产     少      算比例      度               资本化                    源
                                                                                    计金额              化率(%)
                                                                 (%)                          金额1、四川地板年
                                                                                                                  自有资
    产 600 万              16,585,8 5,388,54                                                                                       21,974,3
            9,167.68                                              23.97                                           金、募集
    平方米                   40.31      2.00                                                                                          82.31
                                                                                                                  资金强化地板项目2、四川
            19,794.9 12,951,7 2,059,62                                                                            自有资        15,011,3新材料
                  4      27.00      7.00                                                                          金              54.00项目3、辽宁地板年
                                                                                                                  自有资
    产 600 万              29,509,4 5,897,26                                                                                       35,406,6
            9,106.28                                              38.88                                           金、募集
    平方米                   17.72      7.37                                                                                          85.09
                                                                                                                  资金强化地板项目4、辽宁新材料年产 12
                                                                                                                  自有资
    万立方      19,551.8 59,714,7 50,832,8                                                                                          110,547,
                                                                  56.54                                           金、募集
    米中高            4      36.20     91.94                                                                                         628.14
                                                                                                                  资金密度纤维板项目5、总部
                       3,086,35 246,858. 2,965,00                                                                 自有资       368,205.
    新车间      1,500.00
                          2.39          97      6.24                                                              金                 12项目
            59,120.7 121,848, 64,425,1 2,965,00                                                                                183,308,
    合计                                                              --        --                            --           --
                  4     073.62     87.28        6.24                                                                             254.66在建工程项目变动情况的说明
                                                                德尔国际家居股份有限公司 2013 半年度报告全文10、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                  151,867,502.86                                                151,867,502.86
    土地使用权                        149,894,511.40                                                149,894,511.40
    软件                                1,972,991.46                                                  1,972,991.46
    二、累计摊销合计                    7,825,258.18      1,679,284.48                                9,504,542.66
    土地使用权                          6,131,815.62      1,505,452.56                                7,637,268.18
    软件                                1,693,442.56       173,831.92                                 1,867,274.48
    三、无形资产账面净值合计          144,042,244.68     -1,679,284.48                              142,362,960.20
    土地使用权                        143,762,695.78     -1,505,452.56                              142,257,243.22
    软件                                 279,548.90        -173,831.92                                 105,716.98土地使用权软件
    无形资产账面价值合计              144,042,244.68     -1,679,284.48                              142,362,960.20
    土地使用权                        143,762,695.78     -1,505,452.56                              142,257,243.22
    软件                                 279,548.90        -173,831.92                                 105,716.98本期摊销额 1,679,284.48 元。11、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                     单位: 元
                    项目                              期末数                           期初数递延所得税资产:
    资产减值准备                                                     100,212.19                        262,402.38
    职工教育经费                                                     225,647.08                        189,944.99
    小计                                                             325,859.27                        452,347.37递延所得税负债:应纳税差异和可抵扣差异项目明细
                                                                                                     单位: 元
                     项目                                            暂时性差异金额
                                                                       德尔国际家居股份有限公司 2013 半年度报告全文
                                                              期末                                     期初应纳税差异项目
    资产减值准备                                                              668,081.27                            1,749,349.18
    职工教育经费                                                            1,504,313.86                            1,266,299.92
    小计                                                                    2,172,395.13                            3,015,649.10可抵扣差异项目(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                  单位: 元
                                   报告期末互抵后的        报告期末互抵后的     报告期初互抵后的       报告期初互抵后的
                 项目              递延所得税资产或        可抵扣或应纳税暂     递延所得税资产或       可抵扣或应纳税暂
                                          负债                 时性差异                负债                   时性差异
    递延所得税资产                                325,859.27                                  452,347.3712、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                    277,022.88                                118,527.91                             158,494.97
    二、存货跌价准备               1,472,326.30                               962,740.00                             509,586.30
    合计                           1,749,349.18                            1,081,267.91                              668,081.27资产减值明细情况的说明13、应付票据
                                                                                                                  单位: 元
                   种类                                    期末数                                 期初数
    银行承兑汇票                                                         9,300,000.00                               6,600,000.00
    合计                                                                 9,300,000.00                               6,600,000.00下一会计期间将到期的金额元。应付票据的说明
                                                                      德尔国际家居股份有限公司 2013 半年度报告全文14、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                               期末数                                      期初数
    应付账款                                                           62,254,427.37                             50,127,521.07
    合计                                                               62,254,427.37                             50,127,521.0715、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    预收款项                                                            51,585,901.24                            34,813,098.77
    合计                                                                51,585,901.24                            34,813,098.7716、应付职工薪酬
                                                                                                                 单位: 元
       项目                 期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                 3,011,462.11      11,601,060.87                    12,322,045.59             2,290,477.39贴和补贴
    二、职工福利费                                        136,661.60                      136,661.60
    三、社会保险费                                        882,203.39                      882,203.39
    其中:医疗保险费                                      188,889.72                      188,889.72
    基本养老保险费                                        582,612.47                      582,612.47
    失业保险费                                             55,350.60                       55,350.60
    工伤保险费                                             34,875.30                       34,875.30
    生育保险费                                             20,475.30                       20,475.30
    四、住房公积金                                        214,781.00                      214,781.00
    六、其他                         2,632,906.28         509,253.19                      120,470.00              3,021,689.47其中:工会经费和职
                                 2,632,906.28         509,253.19                      120,470.00              3,021,689.47工教育经费
    合计                             5,644,368.39      13,343,960.05                    13,676,161.58             5,312,166.86应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 3,021,689.47 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。
                                                                  德尔国际家居股份有限公司 2013 半年度报告全文应付职工薪酬预计发放时间、金额等安排
    本公司的职工工资发放为当月工资次月15日发放,本公司应付职工薪酬2013年6月30日中有提取未发放的工资、补贴等2,290,477.39元,已于2013年7月15日发放。17、应交税费
                                                                                                         单位: 元
                      项目                                  期末数                           期初数
    增值税                                                                -4,313,056.93                   -1,082,482.83
    消费税                                                                  562,864.41                      324,136.81
    企业所得税                                                            4,212,817.66                      -73,965.63
    个人所得税                                                              -78,278.83                      -66,426.12
    城市维护建设税                                                          218,528.73                       91,266.84
    教育费附加                                                              218,528.73                       91,266.84
    土地使用税                                                              505,449.09                      505,475.87
    房产税                                                                  446,493.33                      372,280.71
    合计                                                                  1,773,346.19                      161,552.49应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程18、其他应付款(1)其他应付款情况
                                                                                                         单位: 元
                   项目                                  期末数                           期初数
    其他应付款                                                        10,615,887.83                    22,076,742.84
    合计                                                              10,615,887.83                    22,076,742.84(2)账龄超过一年的大额其他应付款情况的说明账龄在一年以上其他应付款主要是经销商的保证金。19、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      160,000,000.00                                                                     160,000,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3
                                                                     德尔国际家居股份有限公司 2013 半年度报告全文年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况20、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)                 871,271,464.17                                                871,271,464.17
    合计                                 871,271,464.17                                                871,271,464.17资本公积说明21、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                          23,420,516.41                                                 23,420,516.41
    合计                                  23,420,516.41                                                 23,420,516.41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22、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                                                    157,610,838.71           --
    调整后年初未分配利润                                                      157,610,838.71           --
    加:本期归属于母公司所有者的净利润                                          42,504,211.67          --
    期末未分配利润                                                             200,115,050.38          --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数根据德尔国际家居股份有限公司“第一届董事会第十四次会议决议”,公司以2012年12月31日总股本16,000万股为基数,向全体股东每10股派发现金股利1.00元人民币(含税),共计派发现金红利1,600万元,至报告期末尚未分配。
                                                             德尔国际家居股份有限公司 2013 半年度报告全文23、营业收入、营业成本(1)营业收入、营业成本
                                                                                                     单位: 元
                 项目                      本期发生额                              上期发生额
    主营业务收入                                          239,372,747.37                           170,537,832.71
    其他业务收入                                              584,276.06                              2,191,234.78
    营业成本                                              162,840,729.26                            114,715,642.32(2)主营业务(分行业)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           行业名称
                          营业收入                营业成本             营业收入                营业成本
    地板类                    239,372,747.37           162,840,729.26      170,537,832.71          112,961,667.95
    合计                      239,372,747.37           162,840,729.26      170,537,832.71          112,961,667.95(3)主营业务(分产品)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           产品名称
                          营业收入                营业成本             营业收入                营业成本
    强化复合地板              179,084,458.86           114,226,934.36      133,798,981.61            84,375,501.98
    实木复合地板               60,288,288.51            48,613,794.90       36,738,851.10            28,586,165.97
    合计                      239,372,747.37           162,840,729.26      170,537,832.71          112,961,667.95(4)主营业务(分地区)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           地区名称
                          营业收入                营业成本             营业收入                营业成本
    华东地区                   51,747,064.51            35,711,119.76       38,180,972.99            25,290,496.10
    华中地区                   46,990,785.47            31,361,299.52       26,874,134.09            17,801,017.89
    华北地区                   44,547,952.89            30,919,805.86       31,236,631.38            20,690,669.78
    东北地区                   25,058,453.86            16,478,303.86       16,423,241.10            10,878,505.25
    西南地区                   38,857,662.30            25,828,195.33       28,584,650.42            18,934,037.91
    西北地区                   20,370,128.17            12,665,056.83       18,633,655.45            12,342,650.11
                                                                      德尔国际家居股份有限公司 2013 半年度报告全文
    华南地区                             2,195,435.66            1,378,037.42             1,328,679.53           880,097.12
    其他                                 9,605,264.51            8,498,910.68             9,275,867.75          6,144,193.79
    合计                               239,372,747.37          162,840,729.26           170,537,832.71        112,961,667.95(5)公司来自前五名客户的营业收入情况
                                                                                                               单位: 元
             客户名称                  主营业务收入                           占公司全部营业收入的比例(%)
    客户 1                                              11,921,388.13                                                 4.98%
    客户 2                                              10,838,112.86                                                 4.53%
    客户 3                                               9,394,382.44                                                 3.92%
    客户 4                                               8,627,420.63                                                  3.6%
    客户 5                                               8,266,280.82                                                 3.45%
    合计                                                49,047,584.88                                                20.48%营业收入的说明本期公司前五名客户营业收入总额49,047,584.88元,占本期全部营业收入总额的20.48%。24、营业税金及附加
                                                                                                               单位: 元
                项目                 本期发生额                  上期发生额                      计缴标准
    消费税                                     2,032,011.06              1,024,782.57
    营业税                                        14,088.33
    城市维护建设税                               959,942.42                634,806.00
    教育费附加                                   959,885.78                634,806.02
    合计                                       3,965,927.59              2,294,394.59                    --营业税金及附加的说明25、销售费用
                                                                                                               单位: 元
                  项目                              本期发生额                                上期发生额
    职工薪酬                                                          2,707,541.81                              2,255,162.60
    差旅费                                                            1,712,945.50                              1,563,340.50
    广告、宣传费                                                     11,889,328.27                              1,374,280.53
    办公等费用                                                          316,312.00                                 70,191.24
    会议费                                                              431,554.00                               150,491.70
                                               德尔国际家居股份有限公司 2013 半年度报告全文
    其他                                       1,173,162.72                           239,845.75
    合计                                      18,230,844.30                         5,653,312.3226、管理费用
                                                                                   单位: 元
               项目          本期发生额                           上期发生额
    职工薪酬                                   2,880,085.18                         2,345,432.97
    办公费                                      174,747.29                            248,915.88
    差旅费                                      429,516.08                            318,927.50
    车辆使用费                                  223,970.98                             44,471.00
    董事会费                                    150,000.00                            150,000.00
    摊销费用                                   1,679,284.48                           408,635.18
    业务招待费                                  191,239.30                            103,574.20
    税金                                       3,047,425.42                           813,754.73
    研发费用                                   2,612,796.17                         2,288,059.93
    中介费                                     1,126,810.06                           650,000.00
    修理费                                      107,352.12                            355,345.04
    折旧费                                     1,282,740.12                         1,049,082.54
    开办费                                                                          4,125,774.83
    租金                                                                              446,086.00
    其他                                        754,898.09                            821,571.17
    合计                                      14,660,865.29                        14,169,630.9727、财务费用
                                                                                   单位: 元
               项目          本期发生额                           上期发生额
    减:利息收入                              -9,458,033.82                        -12,881,642.14
    加:其他支出                                 32,728.16                             24,445.28
    合计                                      -9,425,305.66                        -12,857,196.8628、资产减值损失
                                                                                   单位: 元
                      项目           本期发生额                      上期发生额
    一、坏账损失                                     -118,527.91                       -54,921.79
                                                             德尔国际家居股份有限公司 2013 半年度报告全文
    二、存货跌价损失                                              -962,740.00                                86,830.79
    合计                                                         -1,081,267.91                               31,909.0029、营业外收入(1)营业外收入情况
                                                                                                         单位: 元
                                                                                      计入当期非经常性损益的
                 项目             本期发生额                  上期发生额
                                                                                                  金额
    政府补助                                   90,000.00                 5,000,000.00                        90,000.00
    违约金、罚款收入                            8,200.00                                                       8,200.00
    其他                                                                      53,675.01
    合计                                       98,200.00                 5,053,675.01(2)政府补助明细
                                                                                                         单位: 元
             项目           本期发生额                上期发生额                           说明
    上市奖励费                                                 5,000,000.00
    企业技术中心补贴                   50,000.00
    生产清洁专项补助                   20,000.00
    省高新技术产品奖励                 20,000.00
    合计                               90,000.00               5,000,000.00                     --营业外收入说明30、营业外支出
                                                                                                         单位: 元
                                                                                         计入当期非经常性损益
                     项目                本期发生额                上期发生额
                                                                                                  的金额
    对外捐赠                                         10,000.00                                               10,000.00
    其他                                             56,000.00                   10,000.00                   56,000.00
    合计                                             66,000.00                   10,000.00营业外支出说明31、所得税费用
                                                                                                         单位: 元
                                                                德尔国际家居股份有限公司 2013 半年度报告全文
                        项目                                 本期发生额                        上期发生额
    按税法及相关规定计算的当期所得税                                        8,419,706.99                   8,243,183.61
    递延所得税调整                                                          -126,488.10                      -36,315.05
    合计                                                                    8,293,218.89                   8,206,868.5632、基本每股收益和稀释每股收益的计算过程
                 项目                              序号                      2013年1-6月             2012年1-6月
    归属于母公司股东的净利润              1                                           42,504,211.67       45,558,181.60
    归属于母公司的非经常性损益            2                                                27,370.00       4,287,123.76
    归属于母公司股东、扣除非经常性损益 3=1-2                                          42,476,841.67       41,271,057.84后的净利润
    年初股份总数                          4                                         160,000,000.00       160,000,000.00公积金转增股本或股票股利分配等增加 5股份数(Ⅰ)发行新股或债转股等增加股份数(Ⅱ) 6增加股份(Ⅱ)下一月份起至年末的累 7计月数
    因回购等减少股份数                    8减少股份下一月份起至年末的累计月数 9
    缩股减少股份数                        10
    报告期月份数                          11                                                      6.00               6.00
    发行在外的普通股加权平均数            12=4+5+6×7÷11-8×9÷11-10               160,000,000.00       160,000,000.00
    基本每股收益(Ⅰ)                    13=1÷12                                                0.27               0.28
    基本每股收益(Ⅱ)                    14=3÷12                                                0.27               0.26已确认为费用的稀释性潜在普通股利息 15
    转换费用                              16
    所得税率                              17                                                      15%               15%认股权证、期权行权、可转换债券等增 18加的普通股加权平均数
    稀释每股收益(Ⅰ)                    19=[1+(15-16)×(1-17)]÷(12+18)                         0.27               0.28
    稀释每股收益(Ⅱ)                    19=[3+(15-16)×(1-17)]÷(12+18)                         0.27               0.2633、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
                                                         德尔国际家居股份有限公司 2013 半年度报告全文
    收到的经销商保证金                                                                            38,000.00
    收到存款利息                                                                              11,189,392.64
    收到的政府补助                                                                                90,000.00
    收回票据保证金                                                                             9,100,000.00
    收回其他保证金                                                                               910,169.00
                                合计                                                      21,327,561.64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
    广告费                                                                                    13,492,858.00
    差旅费                                                                                     2,268,124.55
    会议费                                                                                       303,029.00
    研发费用                                                                                     426,735.90
    办公费                                                                                       221,004.74
    装修及修理费用                                                                               489,943.20
    房租费                                                                                       282,133.88
    业务招待费                                                                                   193,403.20
    除上述项目以外的其他费用及支出                                                             9,051,639.96
    支付保证金及往来款                                                                         9,771,239.85
                                合计                                                      36,500,112.28支付的其他与经营活动有关的现金说明34、现金流量表补充资料(1)现金流量表补充资料
                                                                                              单位: 元
                     补充资料                    本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:                 --                               --
    净利润                                                    42,504,211.67                   45,558,181.60
    加:资产减值准备                                          -1,081,267.91
    固定资产折旧、油气资产折耗、生产性生物资产折旧             4,244,232.43
    无形资产摊销                                               1,679,284.48
    递延所得税资产减少(增加以“-”号填列)                    126,488.10
                                                                                 德尔国际家居股份有限公司 2013 半年度报告全文
    存货的减少(增加以“-”号填列)                                                 -22,201,068.77
    经营性应收项目的减少(增加以“-”号填列)                                        -1,938,744.29
    经营性应付项目的增加(减少以“-”号填列)                                        36,645,665.11
    经营活动产生的现金流量净额                                                        59,978,800.82                      23,391,153.70
    2.不涉及现金收支的重大投资和筹资活动:                                     --                                --
    3.现金及现金等价物净变动情况:                                             --                                --
    现金的期末余额                                                                   287,165,440.31
    减:现金的期初余额                                                               808,371,490.49
    现金及现金等价物净增加额                                                     -521,206,050.18                       -107,723,637.30(2)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                                                                         287,165,440.31                     808,371,490.49
    其中:库存现金                                                                        78,417.26                          24,188.51
    可随时用于支付的银行存款                                                    287,087,023.05                     815,454,026.59
    三、期末现金及现金等价物余额                                                     287,165,440.31                     808,371,490.49现金流量表补充资料的说明八、关联方及关联交易1、本企业的母公司情况
                                                                                      母公司对 母公司对
    母公司名                                     法定代表                                 本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型    注册地                  业务性质 注册资本
    称                                          人                                   持股比例 表决权比 终控制方           代码
                                                                                        (%)        例(%)
    德尔集团                         江苏省吴                            181,000,00                                        75203326
           控股股东 有限责任                汝继勇      投资、服务                      55.75%      55.75% 汝继勇
    有限公司                         江市                                0.00                                              X本企业的母公司情况的说明2、本企业的子公司情况
                                                                                               持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型          注册地   法定代表人 业务性质              注册资本
                                                                                                  (%)       (%)            码四川德尔新
                        有限责任公                                               50,000,000.
    材料有限公 控股子公司                四川成都    张立新       制造业                               100%       100% 567163142
                        司                                                       00司
                                                                                       德尔国际家居股份有限公司 2013 半年度报告全文
    四川德尔地                有限责任公                                                   121,676,800
             控股子公司                 四川成都         张立新        制造业                                 100%               100% 567163070
    板有限公司                司                                                           .00辽宁德尔新
                          有限责任公                                                   245,518,400
    材料有限公 控股子公司                   辽宁开原         罗鸣          制造业                                 100%               100% 567553001
                          司                                                           .00司
    辽宁德尔地                有限责任公                                                   121,062,800
             控股子公司                 辽宁开原         罗鸣          制造业                                 100%               100% 56755301X
    板有限公司                司                                                           .00苏州德尔地
                          有限责任公                                                   2,000,000.0
    板服务有限 控股子公司                   江苏吴江         汝继勇        销售服务                               100%               100% 694510557
                          司                                                           0公司九、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
                                                (%)                            (%)                           (%)                             (%)按组合计提坏账准备的应收账款
    账龄组合                       2,873,934.43 100%               158,494.97      5.51%       4,725,001.80      100%            277,022.88      5.86%
    组合小计                       2,873,934.43 100%               158,494.97      5.51%       4,725,001.80      100%            277,022.88      5.86%
    合计                           2,873,934.43 --                 158,494.97 --               4,725,001.80 --                   277,022.88 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                        单位: 元
                                        期末数                                                               期初数
                           账面余额                                                           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:         --                         --           --                      --                               --          --
                                                                                 德尔国际家居股份有限公司 2013 半年度报告全文1 年以内小
                         2,763,250.45          5%           138,162.53                 3,909,546.11          5%           195,477.31计
    1至2年                        18,043.53    10%                 1,804.35                  815,455.69     10%                81,545.57
    2至3年                        92,640.45    20%                18,528.09
    合计                     2,873,934.43     --                158,494.97                 4,725,001.80     --                277,022.88组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                           单位: 元
                                                                                                             占应收账款总额的比例
       单位名称               与本公司关系                      金额                     年限
                                                                                                                     (%)
    工程客户 1             客户                                        993,332.25 1 年以内                                       34.56%
    工程客户 2             客户                                        483,417.70 1 年以内                                       16.82%
    工程客户 3             客户                                        332,585.45 1 年以内                                       11.57%
    工程客户 4             客户                                        189,066.54 1 年以内                                         6.58%
    工程客户 5             客户                                        170,534.33 1 年以内                                         5.93%
           合计                     --                            2,168,936.27             --                                75.46%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                              94.19                                             92.29
                                 22,049,326.30                                        19,051,578.00
    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
    按交易对象关系的组合              1,360,973.90 5.81%                                   1,591,618.78 7.71%
    组合小计                          1,360,973.90 100%                                    1,591,618.78 7.71%
                                                                               德尔国际家居股份有限公司 2013 半年度报告全文
    合计                             23,410,300.20 --                         --           20,643,196.78 --                       --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                            单位: 元
    其他应收款内容              账面余额               坏账金额                   计提比例(%)                     理由四川德尔新材料有限公
                                   22,049,326.30                                                          全资子公司司
    合计                               22,049,326.30                                            --                         --组合中,采用账龄分析法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                            单位: 元
                      组合名称                                    账面余额                                  坏账准备
    员工备用金                                                                      1,250,933.08
    与子公司往来                                                                          4,600.00
    员工社保费                                                                        50,640.82
    押金                                                                              54,800.00
    合计                                                                            1,360,973.90期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用3、长期股权投资
                                                                                                                            单位: 元
                                                                                         在被投资
                                                                           在被投资 单位持股
                                                                在被投资
    被投资单                                                                   单位表决 比例与表                     本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                    减值准备
    位                                                                        权比例 决权比例                   减值准备    红利
                                                                比例(%)
                                                                                (%)      不一致的
                                                                                           说明四川德尔
           成本法核 50,000,00 50,000,00             50,000,00
    新材料有                                                           100%          100%                     0.00       0.00          0.00
           算             0.00      0.00                 0.00限公司四川德尔
           成本法核 30,000,00 121,676,8             121,676,8      100%          100%                     0.00       0.00          0.00地板有限
                                                                           德尔国际家居股份有限公司 2013 半年度报告全文
    公司       算               0.00    00.00               00.00辽宁德尔
           成本法核 50,000,00 245,518,4             245,518,4
    新材料有                                                           100%      100%                 0.00      0.00       0.00
           算               0.00    00.00               00.00限公司辽宁德尔
           成本法核 30,000,00 121,062,8             121,062,8
    地板有限                                                           100%      100%                 0.00      0.00       0.00
           算               0.00    00.00               00.00公司苏州德尔
           成本法核 2,000,000 2,000,000             2,000,000
    地板服务                                                           100%      100%                 0.00      0.00       0.00
           算                .00       .00                .00有限公司
                       162,000,0 540,258,0          540,258,0
    合计            --                                                 --        --      --
                          00.00     00.00               00.00长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                                   单位: 元
                项目                             本期发生额                                    上期发生额
    主营业务收入                                                    239,372,747.37                              170,537,832.71
    其他业务收入                                                       584,276.06                                 2,191,234.78
    合计                                                            239,957,023.43                              172,729,067.49
    营业成本                                                        162,840,729.26                              114,715,642.32(2)主营业务(分行业)
                                                                                                                   单位: 元
                                                本期发生额                                     上期发生额
           行业名称
                                     营业收入                营业成本               营业收入                营业成本
    地板类                                 239,372,747.37           162,840,729.26       170,537,832.71         112,961,667.95
    合计                                   239,372,747.37           162,840,729.26       170,537,832.71         112,961,667.95(3)主营业务(分产品)
                                                                                                                   单位: 元
                                                本期发生额                                     上期发生额
           产品名称
                                     营业收入                营业成本               营业收入                营业成本
    强化复合地板                           179,084,458.86           114,226,934.36       133,798,981.61          84,375,501.98
                                                                     德尔国际家居股份有限公司 2013 半年度报告全文
    实木复合地板                        60,288,288.51          48,613,794.90           36,738,851.10              28,586,165.97
    合计                               239,372,747.37         162,840,729.26          170,537,832.71          112,961,667.95(4)主营业务(分地区)
                                                                                                                  单位: 元
                                            本期发生额                                      上期发生额
           地区名称
                                 营业收入                营业成本                营业收入                营业成本
    华东地区                            51,747,064.51          35,711,119.76           38,180,972.99              25,290,496.10
    华中地区                            46,990,785.47          31,361,299.52           26,874,134.09              17,801,017.89
    华北地区                            44,547,952.89          30,919,805.86           31,236,631.38              20,690,669.78
    东北地区                            25,058,453.86          16,478,303.86           16,423,241.10              10,878,505.25
    西南地区                            38,857,662.30          25,828,195.33           28,584,650.42              18,934,037.91
    西北地区                            20,370,128.17          12,665,056.83           18,633,655.45              12,342,650.11
    华南地区                             2,195,435.66           1,378,037.42            1,328,679.53                880,097.12
    其他                                 9,605,264.51           8,498,910.68            9,275,867.75               6,144,193.79
    合计                               239,372,747.37         162,840,729.26          170,537,832.71          112,961,667.95(5)公司来自前五名客户的营业收入情况
                                                                                                                  单位: 元
                                                                                                  占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                         比例(%)
    客户 1                                                                            11,921,388.13                      4.98%
    客户 2                                                                            10,838,112.86                      4.53%
    客户 3                                                                             9,394,382.44                      3.92%
    客户 4                                                                             8,627,420.63                       3.6%
    客户 5                                                                             8,266,280.82                      3.45%
    合计                                                                             49,047,584.88                      20.48%营业收入的说明
    本期公司前五名客户营业收入总额49,047,584.88元,占本期全部营业收入总额的20.48%。5、现金流量表补充资料
                                                                                                                  单位: 元
                        补充资料                                      本期金额                       上期金额
    1.将净利润调节为经营活动现金流量:                                        --                            --
                                                                     德尔国际家居股份有限公司 2013 半年度报告全文
    净利润                                                                        44,452,872.37                          45,022,882.92
    加:资产减值准备                                                              -1,081,267.91                             31,909.00
    固定资产折旧、油气资产折耗、生产性生物资产折旧                                 4,023,705.66                           3,538,447.76
    无形资产摊销                                                                    272,856.46                             408,635.18
    递延所得税资产减少(增加以“-”号填列)                                        126,488.10                              -36,315.05
    存货的减少(增加以“-”号填列)                                            -22,201,068.77                           -4,225,590.30
    经营性应收项目的减少(增加以“-”号填列)                                    -1,966,750.22                          -9,630,183.33
    经营性应付项目的增加(减少以“-”号填列)                                    33,810,450.80                      -22,175,568.31
    经营活动产生的现金流量净额                                                    57,437,286.49                          12,934,217.87
    2.不涉及现金收支的重大投资和筹资活动:                                  --                                     --
    3.现金及现金等价物净变动情况:                                          --                                     --
    现金的期末余额                                                              154,296,927.72                      516,488,522.02
    减:现金的期初余额                                                          558,565,942.23                      565,422,845.15
    现金及现金等价物净增加额                                                -404,269,014.51                          -48,934,323.13十、补充资料1、当期非经常性损益明细表
                                                                                                                         单位: 元
                              项目                                   金额                                说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                              90,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                          -57,800.00
    减:所得税影响额                                                               4,830.00
    合计                                                                          27,370.00                    --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、净资产收益率及每股收益
                                                                                                                          单位:元
                                             加权平均净资产收益率                             每股收益
                 报告期利润
                                                    (%)                   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                                 3.45%                            0.27                            0.27
                                                 德尔国际家居股份有限公司 2013 半年度报告全文扣除非经常性损益后归属于公司普通股股东
                                         3.44%                    0.27                  0.27的净利润
                                                               德尔国际家居股份有限公司 2013 半年度报告全文
                                第九节 备查文件目录一、载有公司负责人、主管会计工作负责人、会计机构负责人(会计主管人员)签名并盖章的财务报表。二、报告期内在中国证监会指定信息披露载体上公开披露过的所有公司文件的正本及公告的原稿。三、载有公司董事长汝继勇先生签名的公司2013年半年度报告文本。四、以上备查文件的备置地点:公司证券部。
                                                                             德尔国际家居股份有限公司
                                                                                  董事长:汝继勇
                                                                                二〇一三年八月十六日
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