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奋达科技(002681)公告正文

奋达科技:2013年半年度报告

公告日期 2013-08-21
股票简称:奋达科技 股票代码:002681
                  深圳市奋达科技股份有限公司 2013 半年度报告全文深圳市奋达科技股份有限公司
      2013 半年度报告
       2013 年 08 月
                                                       深圳市奋达科技股份有限公司 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。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名      未亲自出席董事职务      未亲自出席会议原因           被委托人姓名
    汪泽其                  董事                    出差                     肖奋
    吴亚德                  独立董事                出差                     沈勇
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人肖奋、主管会计工作负责人肖晓及会计机构负责人(会计主管人员)汪晓萍声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                       深圳市奋达科技股份有限公司 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 ..................................................................................................... 9第五节 重要事项 ....................................................................................................... 18第六节 股份变动及股东情况 ................................................................................... 22第七节 董事、监事、高级管理人员情况 ............................................................... 25第八节 财务报告 ....................................................................................................... 26第九节 备查文件目录 ............................................................................................... 97
                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文
                                          释义
                释义项           指                                 释义内容
    本公司、公司、奋达科技           指   深圳市奋达科技股份有限公司
    奋达实业                         指   深圳宝安奋达实业有限公司,系本公司前身
    奋达电器                         指   深圳市奋达电器有限公司,系本公司全资子公司
    奋达(香港)                     指   奋达(香港)控股有限公司,系本公司全资子公司
    茂宏电气                         指   深圳市茂宏电气有限公司,系本公司控股子公司
    中国证监会、证监会               指   中国证券监督管理委员会
    深圳证监局                       指   中国证券监督管理委员会深圳监管局
    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
    股票上市规则                     指   深圳证券交易所股票上市规则
    中小企业板上市公司规范运作指引   指   深圳证券交易中小企业板上市公司规范运作指引
    公司章程                         指   深圳市奋达科技股份有限公司章程
    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
                                                                     深圳市奋达科技股份有限公司 2013 半年度报告全文
                                           第二节 公司简介一、公司简介
    股票简称                  奋达科技                               股票代码                 002681
    股票上市证券交易所        深圳证券交易所
    公司的中文名称            深圳市奋达科技股份有限公司
    公司的中文简称(如有)    奋达科技
    公司的外文名称(如有)    Shenzhen Fenda Technology Co.,Ltd公司的外文名称缩写(如有)Fenda Tech
    公司的法定代表人          肖奋二、联系人和联系方式
                                                    董事会秘书                            证券事务代表
    姓名                                   谢玉平                                 周桂清
    联系地址                               深圳市宝安区石岩洲石路奋达科技园       深圳市宝安区石岩洲石路奋达科技园
    电话                                   0755-27353891                          0755-27353923
    传真                                   0755-27486663                          0755-27486663
    电子信箱                               crystal.xieyuping@fenda.com            alex.zhouguiqing@fenda.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 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。
                                                              深圳市奋达科技股份有限公司 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
                                                                      深圳市奋达科技股份有限公司 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)                                      418,468,187.90              361,508,867.34                      15.76%
    归属于上市公司股东的净利润(元)                     46,214,082.31                36,597,701.02                     26.28%归属于上市公司股东的扣除非经常性损
                                                     43,458,649.42                34,090,229.57                     27.48%益的净利润(元)
    经营活动产生的现金流量净额(元)                     50,992,316.73                30,769,594.27                     65.72%
    基本每股收益(元/股)                                         0.31                         0.31                        0%
    稀释每股收益(元/股)                                         0.31                         0.31                        0%
    加权平均净资产收益率(%)                                    5.08%                       7.29%                      -2.21%
                                             本报告期末                       上年度末            本年末比上年末增减(%)
    总资产(元)                                       1,116,671,010.98            1,058,236,602.88                     5.52%
    归属于上市公司股东的净资产(元)                    908,263,763.32              892,049,681.02                      1.82%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                  单位:元
                                   归属于上市公司股东的净利润                        归属于上市公司股东的净资产
                                 本期数                     上期数                   期末数                期初数
    按中国会计准则                     46,214,082.31              36,597,701.02          908,263,763.32        892,049,681.02按国际会计准则调整的项目及金额2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                  单位:元
                                   归属于上市公司股东的净利润                        归属于上市公司股东的净资产
                                 本期数                     上期数                   期末数                期初数
    按中国会计准则                     46,214,082.31              36,597,701.02          908,263,763.32        892,049,681.02
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文按境外会计准则调整的项目及金额三、非经常性损益项目及金额
                                                                                                      单位:元
                           项目                                   金额                       说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    -5,778.35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
                                                                      2,149,164.00一标准定额或定量享受的政府补助除外)
    委托他人投资或管理资产的损益                                          2,172,065.71
    除上述各项之外的其他营业外收入和支出                                 -1,069,936.19
    减:所得税影响额                                                         490,327.28
       少数股东权益影响额(税后)                                           -245.00
    合计                                                                  2,755,432.89             --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
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文
                                       第四节 董事会报告一、概述
    2013年上半年,公司抓住智能终端和移动互联网迅猛发展的有利时机,基于无线、电声、软件、精密制造等四大核心能力以及消费者和客户需求,不断加强新技术、新产品的开发能力,以研发驱动转型。报告期内,公司成功展示了部分研发成果,5月28日,于北京798艺术中心发布了公司基于WiFi的无线流媒体软件、硬件及系统解决方案;6月5日,于台北发布了公司首款可穿戴电子产品—智能手表。随着公司的转型以及与大客户合作程度的加深,公司竞争实力进一步加强。公司将以此为契机,持续加大移动互联网与智能终端消费类电声产品、可穿戴电子、智能家居与娱乐平台、云播放等电声应用市场的技术、产品以及和内容整合的研究开发,持续创新,致力成为持续领先的消费电子产品垂直整合型科技企业。
    经营业绩方面, 受益于智能终端等新型音源设备的爆发式增长,报告期内公司电声产品实现销售收入222,471,456.47元,较去年同期增长33.62%。受其拉动,公司报告期实现整体销售收入418,468,187.90元,同比增长15.76%;实现归属于上市公司股东的净利润46,214,082.31元,同比增长26.28%;实现经营性现金流量净额50,992,316.73元,同比增长65.72%。报告期内,公司研发成果不断产业化,产品结构不断优化、同时通过采用先进设备提升生产制程的自动化程度,较好的抵御人力成本上涨,人民币升值等不利因素的影响,主营业务产品综合毛利率较去年同期提升2.2个百分点。二、主营业务分析概述
    公司主营消费电子产品的研发、生产与销售。报告期内,公司实现营业收入418,468,187.90,较去年同期增长15.76%;营业成本为310,376,761.80元,较去年同期增加12.45%;管理费用为32,860,992.37,较去年同期增加17.92%;财务费用为1,402,753.2元,较去年同期增加153.91%,主要系人民币升值产生汇兑损失所致;所得税费用因经营业绩增长而增加41.79%;研发投入为16,386,970.46元,较去年同期增加28.45%;经营性现金流净额为50,992,316.73元,较去年同期增加65.72%,主要系本期加强客户应收款回收管理,同时,收到的税费返还以及银行利息增加影响。相关项目具体情况如下:主要财务数据同比变动情况
                                                                                                            单位:元
                            本报告期              上年同期           同比增减(%)               变动原因
    营业收入                      418,468,187.90        361,508,867.34             15.76% 新产品、新客户开发
    营业成本                      310,376,761.80        276,024,259.97             12.45% 销售收入增加
                                                                                        薪资、运输、报关、商检
    销售费用                       18,027,896.04         15,769,625.99             14.32%
                                                                                        费及市场费用增加
    管理费用                       32,860,992.37         27,867,455.19             17.92% 薪资、研发费用增加
    财务费用                        1,402,753.29            552,460.84            153.91% 人民币升值产生汇兑损失
    所得税费用                      8,999,471.00          6,347,002.62             41.79% 经营业绩增长
                                                                                        新产品、新技术的研发投
    研发投入                       16,386,970.46         12,757,332.25             28.45%
                                                                                        入增加
    经营活动产生的现金流                                                                    加强客户应收款回收管
                               50,992,316.73         30,769,594.27             65.72%
    量净额                                                                                  理,同时收到的税费返还
                                                                       深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                                                                  以及银行利息增加
    投资活动产生的现金流                                                                              自有资金投资的银行理财
                                -117,058,026.22            -47,786,918.14               144.96%
    量净额                                                                                            影响
                                                                                                  去年同期公司成功首次公筹资活动产生的现金流
                                     -36,082,481.90        388,263,994.58           -109.29% 开发行,收到募集资金,量净额
                                                                                                  本期不存在该等事项
                                                                                                  去年同期公司首次公开发
                                                                                                  行股票,收到募集资金、现金及现金等价物净增
                                -105,994,643.20            372,228,172.26           -128.48% 而本期公司利用自有资金加额
                                                                                                  进行银行理财导致投资活
                                                                                                  动现金流出增加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
    1.客户开发与渠道建设
    报告期内,公司进一步加强了客户开发力度并取得了实质性的进展。公司电声产品成功通过华为公司认证并批量出货,对PolkAudio、Homedics、Harman、ihome等客户的出货规模进一步扩大;公司健康电器样机成功通过Philips的认证,并有望在今年三、四季度正式出货,与Farouk System、Sally Beauty等核心客户的战略合作进一步加强。上述客户开发方面的进展为公司全年业绩提供了保证。
    2.生产与制造
    报告期内,公司通过添置先进生产与检测设备,进一步提升了生产制程的自动化程度,达到了减员增效,提高品质的目的;通过引进培养技术人才,添置CNC等先进生产设备,进一步强化了公司精密制造的核心能力。
    3.人力资源
    公司通过完善员工激励体系,建立健全了有效的利润创造与分享机制,向员工有效传递公司的成长压力,和员工一起分享公司成长的成果。在人才引进方面,公司通过在南京大学、华南理工大学等高校开展的校园招聘活动、以及开展社会招聘的方式,补充了软件、电声等急需的专业人才,为公司发展提供了必要的智力支持。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
    消费类电子          413,876,461.78      306,331,114.36        25.98%           16.21%             12.85%               2.2%分产品
                                                                            深圳市奋达科技股份有限公司 2013 半年度报告全文
    电声产品              222,471,456.47    174,828,135.43           21.41%                 33.62%            29.28%            2.64%
    健康电器              187,257,182.45    128,724,009.05           31.26%                  1.44%            -2.39%             2.7%
    其他产品                4,147,822.86      2,778,969.88                33%               -17.71%          -35.74%            18.8%分地区
    美洲地区              230,068,726.18    163,007,738.24           29.15%                 12.88%             6.96%            3.92%
    亚洲地区              118,808,265.13     96,348,174.05            18.9%                 42.77%             45.5%            -1.53%
    欧洲地区               62,629,391.85     45,170,152.93           27.88%                  -7.18%          -12.26%            4.18%
    其他地区                2,370,078.62      1,805,049.14           23.84%                 45.07%            34.52%            5.97%四、核心竞争力分析
    1、优质的客户群体
    公司主要选择国际知名品牌商、零售商为合作对象,着力构造稳定、双赢的合作模式。经过近二十年的市场开拓,逐步构建了以Farouk Systems、Sally Beauty、HOT、PolkAudio、Homedics、Harman、ihome、Philips、华为等核心客户为基础的客户体系,为公司的持续发展奠定了坚实的基础。
    2、较强的技术和研发能力
    公司建立了涵盖电子、电声、电气、结构、软件、测试、样机等研发项目组的企业技术中心,拥有一支涵盖ID概念设计、电声设计、电路设计、软件设计、结构设计和平面设计等多专业的核心研发团队,具备了业内一流的研发技术实力。经过多年的发展,形成了电声、无线、软件、精密制造等四大核心能力,以研发为驱动,公司具有了较强的垂直整合能力。公司研发投入逐年增加,研发成果丰硕,报告期内,公司(含子公司奋达电器)共取得国家专利19项,正在申请中的专利10项,技术优势进一步得以强化。五、投资状况分析1、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
    中国银行                                               2013 年   2013 年    非保本浮
                                 中行日积
    深圳宝安 非关联方 否                           1,500 01 月 05 01 月 21 动收益理               1,500                1.43       1.43
                                 月累
    支行                                                   日        日         财
    中国银行                                               2013 年   2013 年    非保本浮
                                 中行日积
    深圳宝安 非关联方 否                           2,000 02 月 05 02 月 28 动收益理               2,000                2.66       2.66
                                 月累
    支行                                                   日        日         财
    中国银行                                               2013 年   2013 年    非保本浮
                                 中行日积
    深圳宝安 非关联方 否                           1,300 03 月 01 03 月 21 动收益理               1,300                3.01       3.01
                                 月累
    支行                                                   日        日         财
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文
    中国银行                                    2013 年   2013 年   非保本浮
                         中行日积
    深圳宝安 非关联方 否                 500 03 月 04 03 月 29 动收益理           500               0.85     0.85
                         月累
    支行                                        日        日        财
    中国银行                                    2013 年   2013 年
                         中行保本                               保本收益
    深圳宝安 非关联方 否                1,500 04 月 03 04 月 19                  1,500              1.97     1.97
                         按期开放                               理财
    支行                                        日        日
    中国银行                                    2013 年   2013 年
                         中行保本                               保本收益
    深圳宝安 非关联方 否                1,600 05 月 06 05 月 22                  1,600              2.04     2.04
                         按期开放                               理财
    支行                                        日        日
    中国银行                                    2013 年   2013 年
                         中行保本                               保本收益
    深圳宝安 非关联方 否                1,800 06 月 04 06 月 24                  1,800              3.23     3.23
                         按期开放                               理财
    支行                                        日        日
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   1,700 01 月 05 01 月 21                  1,700              2.53     2.53
                                                                动收益
    支行                     号                 日        日
                         兴业银行
    兴业银行                                    2013 年   2013 年
                         人民币常                               保本浮动
    深圳宝安 非关联方 否                3,500 01 月 17 04 月 17                  3,500             40.13    40.13
                         规机构理                               收益
    支行                                        日        日
                         财计划
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   2,000 02 月 05 02 月 28                  2,000              4.41     4.41
                                                                动收益
    支行                     号                 日        日
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   2,000 03 月 04 03 月 29                  2,000              4.79     4.79
                                                                动收益
    支行                     号                 日        日
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   2,600 04 月 01 04 月 22                  2,600              2.66     2.66
                                                                动收益
    支行                     号                 日        日
                         兴业银行
    兴业银行                                    2013 年   2013 年
                         人民币常                               保本浮动
    深圳南新 非关联方 否                2,000 04 月 18 07 月 17                  2,000              25.4     25.4
                         规机构理                               收益
    支行                                        日        日
                         财计划
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   1,500 04 月 18 05 月 20                  1,500              7.73     7.73
                                                                动收益
    支行                     号                 日        日
    兴业银行                 兴业金雪           2013 年   2013 年
                                                                非保本浮
    深圳南新 非关联方 否     球优先 3   2,000 06 月 05 06 月 17                  2,000              2.04     2.04
                                                                动收益
    支行                     号                 日        日
                         中银货币
    中国银行                                    2013 年   2013 年   非保本浮
           非关联方 否   理财计划   2,000                                    2,000              0.76     0.76
    宝安支行                                    01 月 09 01 月 31 动收益
                         之日积月
                                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文
                          累                        日        日
                          中银货币
                                                    2013 年   2013 年
    中国银行                  理财计划                                      非保本浮
           非关联方 否                      4,700 02 月 05 02 月 22                  1,700              5.27     5.27
    宝安支行                  之日积月                                      动收益
                                                    日        日
                          累
                          中银货币
                                                    2013 年   2013 年
    中国银行                  理财计划                                      非保本浮
           非关联方 否                      3,000 03 月 01 03 月 29                  3,000              5.56     5.56
    宝安支行                  之日积月                                      动收益
                                                    日        日
                          累
                          中银货币
                                                    2013 年   2013 年
    中国银行                  理财计划                                      非保本浮
           非关联方 否                      1,000 05 月 24 06 月 13                  1,000              2.65     2.65
    宝安支行                  之日积月                                      动收益
                                                    日        日
                          累
                          中银货币
                                                    2013 年   2013 年
    中国银行                  理财计划                                      非保本浮
           非关联方 否                      1,400 06 月 08 06 月 13                  1,400               1.7      1.7
    宝安支行                  之日积月                                      动收益
                                                    日        日
                          累
                                                    2013 年   2013 年
    中国银行                  按期开放                                      保证本金
           非关联方 否                      3,000 04 月 03 05 月 23                  3,000             12.74    12.74
    宝安支行                  产品                                          收益型
                                                    日        日
                                                    2013 年   2013 年
    中国银行                  按期开放                                      保证本金
           非关联方 否                      2,500 05 月 08 08 月 08                  2,500             21.42    21.42
    宝安支行                  产品                                          收益型
                                                    日        日
                          15 天人民                 2013 年   2013 年
    中国银行                                                                保本浮动
           非关联方 否    币结构性          1,400 06 月 13 06 月 28                  1,400              2.47     2.47
    宝安支行                                                                收益
                          理财                      日        日
                          人民币常                  2013 年   2013 年
    兴业银行                                                                保本浮动
           非关联方 否    规机构理          2,500 01 月 17 04 月 17                  2,500             28.66    28.66
    南新支行                                                                收益
                          财计划                    日        日
                                                    2013 年   2013 年
    兴业银行                  金雪球优                                      非保本浮
           非关联方 否                      1,000 03 月 15 04 月 17                  1,000              2.71     2.71
    南新支行                  先3号                                         动收益
                                                    日        日
                          人民币常                  2013 年   2013 年
    兴业银行                                                                保本浮动
           非关联方 否    规机构理          3,000 04 月 18 07 月 17                  3,000              38.1     38.1
    南新支行                                                                收益
                          财计划                    日        日
    合计                                       53,000        --        --      --       50,000            226.92   226.92
    委托理财资金来源                      自有闲置资金
    逾期未收回的本金和收益累计金额                                                                                     0
    涉诉情况(如适用)                    无
                                                                             深圳市奋达科技股份有限公司 2013 半年度报告全文2、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                                                                                                               46,800
    报告期投入募集资金总额                                                                                                     1,175.9
    已累计投入募集资金总额                                                                                                 3,546.81
    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按计划,公司募集资金将投资于“年新增 380 万套多媒体音箱扩建项目”、"年新增 420 万套美发扩建项目”、“技术中心扩建项目”等三个项目。投资总额为 26,460.00 万元 。项目建设期为 18 个月,目前已累计投入 3,546.81 万元,未达到计划进度。(2)募集资金承诺项目情况
                                                                                                                      单位:万元
                      是否已变                                                截至期末 项目达到                       项目可行
                                 募集资金 调整后投                 截至期末                        本报告期
    承诺投资项目和超募     更项目                           本报告期              投资进度 预定可使               是否达到 性是否发
                                 承诺投资 资总额                   累计投入                        实现的效
       资金投向       (含部分                           投入金额              (%)(3)= 用状态日               预计效益 生重大变
                                   总额       (1)                  金额(2)                           益
                       变更)                                                   (2)/(1)        期                            化承诺投资项目
                                                                                         2013 年年新增 380 万套多媒
                      否           10,660     10,660 1,151.96 2,507.63          23.52% 11 月 30           0否         是体音箱扩建项目
                                                                                         日
                                                                                         2013 年年新增 420 万套美发
                      否           12,400     12,400           0     768.09      6.19% 11 月 30           0否         否小家电扩建项目
                                                                                         日
                                                                                         2013 年
    技术中心扩建项目      否            3,400      3,400       23.94     271.09      7.97% 11 月 30           0否         否
                                                                                         日
    承诺投资项目小计           --      26,460     26,460      1,175.9 3,546.81       --           --                 --         --超募资金投向
                      否
    超募资金投向小计           --             0         0          0          0      --           --                 --         --
    合计                       --      26,460     26,460      1,175.9 3,546.81       --           --          0      --         --未达到计划进度或预 募集资金未达到计划进度的主要原因系公司土建工程规划变更以及“年新增 380 万套多媒体音箱扩计收益的情况和原因 建项目”项目可行性发生重大变化所致。
                                                                           深圳市奋达科技股份有限公司 2013 半年度报告全文(分具体项目)
                         公司募投项目“年新增 380 万套多媒体音箱扩建项目”的产品方案为配套 PC 使用的多媒体音箱,目项目可行性发生重大
                         前传统 PC 出货规模不断萎缩,造成项目产品市场环境严峻,因此,公司董事会正在确定新的产品变化的情况说明
                         投资方向,进行新项目的投资可行性论证,以使募集资金尽早发挥使用效益。
                         适用
                                经中国证券监督管理委员会“证监许可[2012]563 号”文核准,公司首次公开发行人民币普通股(A超募资金的金额、用途
                         股)3,750 万股,发行价格每股人民币 12.48 元,募集资金总额为 468,000,000.00 元,扣除发行费用及使用进展情况
                         41,634,850.66 元后,募集资金净额为 426,365,149.34 元。按计划,募投项目投资总额为 264,600,000
                         元。超募 161,765,149.34 元。募集资金投资项目实 不适用
    施地点变更情况           无募集资金投资项目实
                         不适用施方式调整情况募集资金投资项目先 适用
    期投入及置换情况         经中审国际会计师事务所有限公司鉴证,公司对先期投入募投项目的 23,709,099.42 元进行了置换。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
                         无用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金项目情况
            募集资金项目概述                               披露日期                                 披露索引
    公司募集资金投资于“年新增 380 万套多                                               公告编号:2013-024;公告名称:《2013
    媒体音箱扩建项目”、"年新增 420 万套美                                              半年度募集资金存放与使用情况的专项
                                            2013 年 08 月 21 日
    发扩建项目”、“技术中心扩建项目”等三                                              报告》;公告披露网站:巨潮资讯网
    个项目。                                                                            (http://www.cninfo.com.cn)3、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
                                                                   深圳市奋达科技股份有限公司 2013 半年度报告全文
                                  开发、制造、
                                  销售家用电深圳市奋达
                                  器、五金电 38,000,000. 246,289,654 156,873,562 196,298,084 36,865,457. 30,946,008.
    电器有限公 子公司      家用电器
                                  器、电子产 00                  .15              .08        .43       53          95司
                                  品,货物及
                                  技术进出口六、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动幅
                                                                          10%           至                       40%度(%)2013 年 1-9 月归属于上市公司股东的净利润变动区
                                                                       6,879.24         至                    8,755.39间(万元)
    2012 年 1-9 月归属于上市公司股东的净利润(万元)                                                              6,253.85
                                                 2013 年公司新技术、新产品陆续投放市场,市场占有率提高,但由于人
    业绩变动的原因说明                               工成本上升、研发投入增加、人民币升值等因素影响,仍存在一定的不
                                                 确定性。七、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
    2013年5月3日召开公司2012年度股东大会,根据会议决议,决定以2012年12月31日公司总股本15000万股为基数,向全体股东每10股派发现金股利2.0元(含税),共计派发3000万元。上述利润分配方案已于2013年5月14日实施完毕。八、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
                                                                          华安基金、广发基
                                                                          金、国泰君安证券
                                                                                              公司发展战略、未来市场
                                                                          研究所、海通证券
    2013 年 05 月 16 日 奋达科技园     实地调研           机构                                    规划、新产品开发情况、
                                                                          研究所、申万菱信
                                                                                              募投项目进展
                                                                          基金、华泰证券、
                                                                          国信证券
                                                                          大成基金、光大证
                                                                          券、中信产业基金、公司发展战略、未来市场
    2013 年 05 月 21 日 奋达科技园     实地调研           机构                金元证券、宏源证 规划、新产品开发情况、
                                                                          券、银泰证券、普 募投项目进展
                                                                          尔投资、新价值投深圳市奋达科技股份有限公司 2013 半年度报告全文
    资、太和投资、鼎
    诺投资、招商证券
                                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文
                                               第五节 重要事项一、公司治理情况
    公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项√ 适用 □ 不适用诉讼(仲裁)基本情 涉案金额(万 是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                                     披露日期       披露索引
         况            元)           负债        进展         结果及影响          执行情况
                                                                                                                  公告编号:
                                                                                                                  2012-029;公
                                                                                                                  告名称:《公
    公司客户 Altec                                                                                                    司重大诉讼
    Lansing 拒绝按协                                                                                                  公告》;公告
    议支付货款,公司                                                                                    2012 年 11 月 披露网站:巨
                        2,622.48 否             尚未结案    尚未结案            尚未结案
    向美国地区法院                                                                                      16 日         潮资讯网
    加州南区法院提                                                                                                    (http://www
    起诉讼                                                                                                            .cninfo.com.c
                                                                                                                  n/finalpage/2
                                                                                                                  012-11-16/61
                                                                                                                  803768.PDF)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、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
                                                         2011-2013 年
                                                                          2011 年 12 月 06
    首次公开发行或再融资时所作承诺          公司             度,公司在足额                      三年               继续严格履行
                                                                          日
                                                         预留法定公积
                      深圳市奋达科技股份有限公司 2013 半年度报告全文
       金、盈余公积金
       以后,每年以现
       金方式向股东
       分配股利不低
       于当年的可供
       分配利润的
       25%。
       自公司股票上
       市之日起三十
       六个月内,不转
       让或者委托他
       人管理其直接
       或间接持有的
       公司首次发行
       上市前已发行
       股份,也不由公
       司回购该部分
       股份。在担任公
       司董事、监事或
       高级管理人员
       期间,每年转让 2012 年 06 月 05
    肖奋                                       长期有效   继续严格履行
       的股份不超过     日
       所持有股份的
       25%,在离职半
       年内不转让所
       持有的公司股
       份,离职半年后
       的十二个月内
       通过证券交易
       所挂牌交易出
       售公司股份数
       量占所持有公
       司股份总数的
       比例不超过
       50%。
       本人(包括本人
       控制的全资、控
       股企业或其他
       关联企业,下
                        2012 年 06 月 05
    肖奋   同)不从事或参                      长期有效   继续严格履行
                        日
       与任何可能与
       股份公司及其
       控股子公司从
       事的经营业务
                      深圳市奋达科技股份有限公司 2013 半年度报告全文
       构成竞争的业
       务,以避免与股
       份公司构成同
       业竞争。如因本
       人未履行本承
       诺函所作的承
       诺而给股份公
       司造成损失的,
       本人对因此给
       股份公司造成
       的损失予以赔
       偿。
       如税务机关在
       任何时候追缴
       奋达实业整体
       变更为股份有
       限公司过程中
       本人应缴纳的
       个人所得税、滞
       纳金等款项,本
       人将立即全额
       予以缴纳。如果
       公司因上述事
       宜承担责任或
       遭受损失,本人
       将向公司进行
       补偿,保证公司
       不因此遭受任     2012 年 06 月 05
    肖奋                                       长期有效   继续严格履行
       何损失;如因其 日
       他自然人发起
       人股东未缴纳
       上述应缴的个
       人所得税导致
       公司承担责任
       或遭受损失,本
       人将立即、足额
       地代上述其他
       股东向公司赔
       偿其所发生的
       与此有关的所
       有损失,代偿后
       本人将自行向
       相关其他股东
       追偿。
                                                           深圳市奋达科技股份有限公司 2013 半年度报告全文
                                            如应有权部门
                                            要求和决定,公
                                            司及子公司需
                                            要为员工补缴
                                            社会保险费用
                                            及其任何罚款     2012 年 06 月 05
                                   肖奋                                         长期有效   继续严格履行
                                            或损失,本人愿 日
                                            意在毋须公司
                                            支付对价的情
                                            况下无条件承
                                            担所有相关的
                                            赔付责任。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
                                   不适用(如有)五、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
                                                                                 深圳市奋达科技股份有限公司 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
                                                          发行                   公积金
                                 数量       比例(%)                   送股                   其他       小计        数量       比例(%)
                                                          新股                    转股
    一、有限售条件股份          112,500,000            75%                                                           112,500,000        75%
    1、其他内资持股              97,660,125          65.11%                                                           97,660,125     65.11%
    其中:境内自然人持股         97,660,125          65.11%                                                           97,660,125     65.11%
    2、高管股份                  14,839,875          9.89%                                                            14,839,875       9.89%
    二、无限售条件股份           37,500,000            25%                                                            37,500,000        25%
    1、人民币普通股              37,500,000            25%                                                            37,500,000        25%
    三、股份总数                150,000,000           100%           0           0           0          0          0 150,000,000       100%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                                                                                                                   13,062
                                                  持股 5%以上的股东持股情况
                                                                     报告期内 持有有限售                             质押或冻结情况
                                        持股比例 报告期末持                                     持有无限售条
    股东名称           股东性质                                      增减变动 条件的股份
                                         (%)        股数量                                    件的股份数量 股份状态            数量
                                                                      情况           数量
    肖奋                境内自然人            50.25% 75,375,000                        75,375,000
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
    肖勇            境内自然人               4.5%   6,750,000             6,750,000
    刘方觉          境内自然人              3.75%   5,625,000             5,625,000
    肖晓            境内自然人                3%    4,500,000             4,500,000
    肖武            境内自然人                3%    4,500,000             4,500,000
    肖文英          境内自然人                3%    4,500,000             4,500,000
    汪泽其          境内自然人              2.25%   3,375,000             3,375,000
    肖韵            境内自然人              2.25%   3,375,000             3,375,000
    高凤洁          境内自然人              0.73%   1,089,429                          1,089,429
    黄汉龙          境内自然人              0.37%    547,875                547,875
                                   公司前 10 名股东中,刘方觉为控股股东肖奋配偶,肖韵为肖奋女儿,肖文英为肖奋姐上述股东关联关系或一致行动的说
                                   姐,肖勇为肖奋弟弟,肖武为肖奋弟弟,肖晓为肖奋妹夫。公司其他前 10 名股东之间明
                                   未知是否存在关联关系,也未知是否属于一致行动人。
                                          前 10 名无限售条件股东持股情况
                                                                                                       股份种类
           股东名称                             报告期末持有无限售条件股份数量
                                                                                                股份种类      数量
                                                                                                人民币普
    高凤洁                                                                             1,089,429                1,089,429
                                                                                                通股
                                                                                                人民币普
    吴志强                                                                                550,000                 550,000
                                                                                                通股
                                                                                                人民币普
    秦家惠                                                                                480,000                 480,000
                                                                                                通股
                                                                                                人民币普
    邱兵                                                                                  357,958                 357,958
                                                                                                通股
                                                                                                人民币普
    金天德                                                                                270,966                 270,966
                                                                                                通股
                                                                                                人民币普
    庄初俊                                                                                264,000                 264,000
                                                                                                通股
                                                                                                人民币普
    郑芹                                                                                  200,000                 200,000
                                                                                                通股
                                                                                                人民币普
    廖小年                                                                                182,760                 182,760
                                                                                                通股
                                                                                                人民币普
    谢成林                                                                                137,586                 137,586
                                                                                                通股
                                                                                                人民币普
    张洪伟                                                                                137,400                 137,400
                                                                                                通股
    前 10 名无限售流通股股东之间,以     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 名股东之间及前 10 名无限售流通股股东和前 10 未知是否存在关联关系,也未知是否属于一致行动人。
                                         深圳市奋达科技股份有限公司 2013 半年度报告全文名股东之间关联关系或一致行动的说明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
                                                                                深圳市奋达科技股份有限公司 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
                                                                                                  期初被授予 本期被授予 期末被授予
                                          期初持股数 本期增持股 本期减持股 期末持股数
    姓名            职务        任职状态                                                           的限制性股 的限制性股 的限制性股
                                               (股)       份数量(股)份数量(股) (股)
                                                                                                  票数量(股)票数量(股)票数量(股)
    肖奋          董事长           现任        75,375,000                              75,375,000
    汪泽其        董事;总经理 现任                3,375,000                            3,375,000
              董事;副总经
    肖勇                           现任            6,750,000                            6,750,000
              理
    肖文英        董事             现任            4,500,000                            4,500,000
    吴亚德        独立董事         现任                     0                                     0
    沈勇          独立董事         现任                     0                                     0
    肖逸          独立董事         现任                     0                                     0
    郭雪松        监事             现任             187,875                               187,875
    黄汉龙        监事             现任             547,875                               547,875
    曾秀清        监事             现任             360,000                               360,000
              财务负责人;
    肖晓                           现任            4,500,000                            4,500,000
              副总经理
              董事会秘书;
    谢玉平                         现任             214,875                               214,875
              副总经理
    苗玉庆        监事             离任              91,125                                91,125
    合计                 --            --      95,901,750                0          0 95,901,750               0           0           0二、公司董事、监事、高级管理人员离职和解聘情况
       姓名               担任的职务           类型                 日期                                 原因
    苗玉庆               监事               离职                 2013 年 03 月 18 日 劳动合同期满,未与公司续约
    曾秀清               监事               被选举               2013 年 04 月 03 日 公司 2012 年度职工代表大会选举产生
                                                           深圳市奋达科技股份有限公司 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:深圳市奋达科技股份有限公司
                                                                                                  单位:元
                  项目                     期末余额                              期初余额流动资产:
    货币资金                                         449,520,185.10                        555,653,983.62
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            403,864.48                            428,908.60
    应收账款                                         155,612,472.22                        116,500,796.61
    预付款项                                           3,623,856.98                          1,491,411.62
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                           3,326,481.00                          3,334,448.00
    应收股利
    其他应收款                                        10,505,096.73                          6,833,945.75
    买入返售金融资产
    存货                                             111,515,588.87                         97,370,791.20
    一年内到期的非流动资产
    其他流动资产                                     118,000,000.00                         15,000,000.00
    流动资产合计                                          852,507,545.38                        796,614,285.40
                                深圳市奋达科技股份有限公司 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           17,695,912.54                         18,213,290.51
    固定资产              159,755,123.82                        157,232,612.93
    在建工程                1,720,897.10                          1,272,903.44
    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               78,207,085.57                         79,255,186.13
    开发支出
    商誉
    长期待摊费用            3,120,157.15                          1,271,067.05
    递延所得税资产          3,664,289.42                          4,377,257.42
    其他非流动资产
    非流动资产合计            264,163,465.60                        261,622,317.48
    资产总计                 1,116,671,010.98                     1,058,236,602.88流动负债:
    短期借款               14,705,306.00                         20,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                4,396,638.32                          5,325,406.52
    应付账款              179,526,706.43                        140,353,574.23
    预收款项               11,220,759.00                          8,123,501.44
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            9,717,579.09                         10,512,964.91
    应交税费               -15,068,808.32                       -21,315,570.25
                                          深圳市奋达科技股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                       2,384,547.15                          1,256,079.89
    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                        206,882,727.67                        164,255,956.74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                     897,000.00                          1,197,000.00
    非流动负债合计                          897,000.00                          1,197,000.00
    负债合计                            207,779,727.67                        165,452,956.74所有者权益(或股东权益):
    实收资本(或股本)             150,000,000.00                        150,000,000.00
    资本公积                       441,771,840.35                        441,771,840.35
    减:库存股
    专项储备
    盈余公积                        29,409,503.45                         29,409,503.45
    一般风险准备
    未分配利润                     287,082,419.52                        270,868,337.22
    外币报表折算差额
    归属于母公司所有者权益合计          908,263,763.32                        892,049,681.02
    少数股东权益                       627,519.99                           733,965.12
    所有者权益(或股东权益)合计        908,891,283.31                        892,783,646.14负债和所有者权益(或股东权益)总
                                   1,116,671,010.98                     1,058,236,602.88计
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
    法定代表人:肖奋                       主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍2、母公司资产负债表编制单位:深圳市奋达科技股份有限公司
                                                                                                         单位:元
                 项目                           期末余额                                期初余额流动资产:
    货币资金                                               428,898,399.63                          503,555,408.14
    交易性金融资产
    应收票据                                                  403,864.48                              428,908.60
    应收账款                                                71,223,404.75                           54,023,025.28
    预付款项                                                 1,615,808.74                             556,472.14
    应收利息                                                 2,852,681.00                            3,334,448.00
    应收股利
    其他应收款                                               7,820,760.26                            6,737,383.47
    存货                                                    72,314,194.71                           64,149,550.16
    一年内到期的非流动资产
    其他流动资产                                            35,000,000.00
    流动资产合计                                               620,129,113.57                          632,785,195.79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                                            17,813,270.93                           17,813,270.93
    投资性房地产                                            34,725,896.88                           35,819,314.32
    固定资产                                               132,118,398.63                          128,588,308.15
    在建工程                                                 1,720,897.10                            1,272,903.44
    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                                                78,207,085.57                           79,255,186.13
    开发支出
    商誉
                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
    长期待摊费用                745,458.86                           354,097.88
    递延所得税资产             3,020,993.74                         3,125,199.14
    其他非流动资产
    非流动资产合计               268,352,001.71                       266,228,279.99
    资产总计                     888,481,115.28                       899,013,475.78流动负债:
    短期借款                  14,705,306.00                        20,000,000.00
    交易性金融负债
    应付票据                   4,396,638.32                         5,325,406.52
    应付账款                  99,264,965.07                        75,948,520.82
    预收款项                   2,264,639.48                         2,022,081.38
    应付职工薪酬               5,781,923.25                         5,864,923.25
    应交税费                  -9,184,290.26                        -5,666,368.60
    应付利息
    应付股利
    其他应付款                 1,954,081.82                        11,323,180.45
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                 119,183,263.68                       114,817,743.82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              897,000.00                          1,197,000.00
    非流动负债合计                  897,000.00                          1,197,000.00
    负债合计                     120,080,263.68                       116,014,743.82所有者权益(或股东权益):
    实收资本(或股本)       150,000,000.00                       150,000,000.00
    资本公积                 409,442,168.98                       409,442,168.98
    减:库存股
    专项储备
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
    盈余公积                                               29,409,503.45                           29,409,503.45
    一般风险准备
    未分配利润                                            179,549,179.17                          194,147,059.53
    外币报表折算差额
    所有者权益(或股东权益)合计                               768,400,851.60                          782,998,731.96负债和所有者权益(或股东权益)总
                                                           888,481,115.28                          899,013,475.78计
    法定代表人:肖奋                       主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍3、合并利润表编制单位:深圳市奋达科技股份有限公司
                                                                                                         单位:元
                  项目                          本期金额                                上期金额
    一、营业总收入                                             418,468,187.90                          361,508,867.34
    其中:营业收入                                        418,468,187.90                          361,508,867.34
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                             366,606,594.90                          321,795,201.06
    其中:营业成本                                        310,376,761.80                          276,024,259.97
           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                                    2,945,176.39                            1,814,449.68
           销售费用                                         18,027,896.04                           15,769,625.99
           管理费用                                         32,860,992.37                           27,867,455.19
           财务费用                                          1,402,753.29                             552,460.84
           资产减值损失                                       993,015.01                              -233,050.61
    加:公允价值变动收益(损失以“-”号填列)
                                                                   深圳市奋达科技股份有限公司 2013 半年度报告全文
            投资收益(损失以“-”号
                                                              2,172,065.71                            1,434,890.34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)                           54,033,658.71                           41,148,556.62
       加:营业外收入                                         2,799,227.81                            1,914,268.87
       减:营业外支出                                         1,725,778.35                             358,824.06
            其中:非流动资产处置损
                                                                   5,778.35                             138,741.11失四、利润总额(亏损总额以“-”号填
                                                             55,107,108.17                           42,704,001.43列)
       减:所得税费用                                         8,999,471.00                            6,347,002.62
    五、净利润(净亏损以“-”号填列)                           46,107,637.17                           36,356,998.81
       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                            46,214,082.31                           36,597,701.02
       少数股东损益                                            -106,445.14                             -240,702.21
    六、每股收益:                                      --                                      --
       (一)基本每股收益                                              0.31                                   0.31
       (二)稀释每股收益                                              0.31                                   0.31七、其他综合收益
    八、综合收益总额                                             46,107,637.17                           36,356,998.81
       归属于母公司所有者的综合收益
                                                             46,214,082.31                           36,597,701.02总额
       归属于少数股东的综合收益总额                            -106,445.14                             -240,702.21
    法定代表人:肖奋                        主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍4、母公司利润表编制单位:深圳市奋达科技股份有限公司
                                                                                                          单位:元
                 项目                            本期金额                                上期金额
    一、营业收入                                                241,946,749.60                          185,520,329.55
       减:营业成本                                         189,678,909.35                          149,297,472.15
                                                                   深圳市奋达科技股份有限公司 2013 半年度报告全文
           营业税金及附加                                     1,557,467.55                            1,412,736.74
           销售费用                                          13,005,443.65                           11,374,478.91
           管理费用                                          22,330,822.31                           14,243,417.84
           财务费用                                          -1,467,869.21                            1,455,915.73
           资产减值损失                                        228,187.38                              -706,251.94
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                               794,863.05                            41,166,742.48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)                           17,408,651.62                           49,609,302.60
       加:营业外收入                                         2,340,544.94                            1,052,837.27
       减:营业外支出                                         1,524,850.40                             165,801.05
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                             18,224,346.16                           50,496,338.82列)
       减:所得税费用                                         2,822,226.52                            1,514,492.98
    四、净利润(净亏损以“-”号填列)                           15,402,119.64                           48,981,845.84
    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                                             15,402,119.64                           48,981,845.84
    法定代表人:肖奋                        主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍5、合并现金流量表编制单位:深圳市奋达科技股份有限公司
                                                                                                          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                         374,627,383.67                          354,457,315.47
       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
                                         深圳市奋达科技股份有限公司 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                  42,138,414.61                        32,518,785.84
    收到其他与经营活动有关的现金    11,512,430.54                         3,134,666.50
    经营活动现金流入小计                428,278,228.82                       390,110,767.81
    购买商品、接受劳务支付的现金   281,836,746.08                       276,336,150.91
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     61,948,864.93                        55,624,919.11金
    支付的各项税费                  12,029,860.49                        11,270,592.05
    支付其他与经营活动有关的现金    21,470,440.59                        16,109,511.47
    经营活动现金流出小计                377,285,912.09                       359,341,173.54
    经营活动产生的现金流量净额           50,992,316.73                        30,769,594.27二、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         1,698,265.71                         1,434,890.34
    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                  1,698,265.71                         1,434,890.34
    购建固定资产、无形资产和其他
                                     15,756,291.93                        49,221,808.48长期资产支付的现金
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金                        103,000,000.00
    投资活动现金流出小计                                       118,756,291.93                           49,221,808.48
    投资活动产生的现金流量净额                                 -117,058,026.22                         -47,786,918.14三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                          437,296,800.00
       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                                   14,608,853.00                           24,722,190.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                                                   123,375.43
    筹资活动现金流入小计                                        14,608,853.00                          462,142,365.43
       偿还债务支付的现金                                   20,000,000.00                           64,291,771.00
       分配股利、利润或偿付利息支付
                                                            30,691,334.90                            2,269,563.94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                                                                  7,317,035.91
    筹资活动现金流出小计                                        50,691,334.90                           73,878,370.85
    筹资活动产生的现金流量净额                                  -36,082,481.90                         388,263,994.58四、汇率变动对现金及现金等价物的
                                                             -3,846,451.81                            981,501.55影响
    五、现金及现金等价物净增加额                               -105,994,643.20                         372,228,172.26
       加:期初现金及现金等价物余额                        194,322,631.98                          167,527,033.92
    六、期末现金及现金等价物余额                                88,327,988.78                          539,755,206.18
    法定代表人:肖奋                       主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍6、母公司现金流量表编制单位:深圳市奋达科技股份有限公司
                                                                                                         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:
                                         深圳市奋达科技股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   205,041,969.82                       197,593,509.40
    收到的税费返还                  17,448,250.78                        17,065,379.67
    收到其他与经营活动有关的现金    11,090,427.40                        12,697,027.69
    经营活动现金流入小计                233,580,648.00                       227,355,916.76
    购买商品、接受劳务支付的现金   161,323,902.80                       153,455,207.04
    支付给职工以及为职工支付的现
                                     40,356,931.04                        34,990,864.21金
    支付的各项税费                   5,615,356.90                         5,717,422.68
    支付其他与经营活动有关的现金    15,960,685.01                        10,981,910.78
    经营活动现金流出小计                223,256,875.75                       205,145,404.71
    经营活动产生的现金流量净额           10,323,772.25                        22,210,512.05二、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          794,863.05                         41,166,742.48
    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                   794,863.05                         41,166,742.48
    购建固定资产、无形资产和其他
                                     12,631,122.93                        48,252,602.50长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金    35,000,000.00
    投资活动现金流出小计                 47,631,122.93                        48,252,602.50
    投资活动产生的现金流量净额          -46,836,259.88                        -7,085,860.02三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                  437,296,800.00
    取得借款收到的现金              14,608,853.00                        24,722,190.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                           123,375.43
    筹资活动现金流入小计                 14,608,853.00                       462,142,365.43
    偿还债务支付的现金              20,000,000.00                        64,291,771.00
                                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                              30,691,334.90                                  2,269,563.94的现金
       支付其他与筹资活动有关的现金                                                                          7,317,035.91
    筹资活动现金流出小计                                          50,691,334.90                                 73,878,370.85
    筹资活动产生的现金流量净额                                    -36,082,481.90                              388,263,994.58四、汇率变动对现金及现金等价物的
                                                               -1,922,883.66                                     309,748.69影响
    五、现金及现金等价物净增加额                                  -74,517,853.19                              403,698,395.30
       加:期初现金及现金等价物余额                          142,224,056.50                                 48,254,455.72
    六、期末现金及现金等价物余额                                  67,706,203.31                               451,952,851.02
    法定代表人:肖奋                           主管会计工作负责人:肖晓                            会计机构负责人:汪晓萍7、合并所有者权益变动表编制单位:深圳市奋达科技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)
                             150,000 441,771,                  29,409,            270,868,          733,965.1 892,783,64一、上年年末余额
                              ,000.00   840.35                 503.45              337.22                   2          6.14
       加:会计政策变更
           前期差错更正
           其他
                             150,000 441,771,                  29,409,            270,868,          733,965.1 892,783,64二、本年年初余额
                              ,000.00   840.35                 503.45              337.22                   2          6.14
    三、本期增减变动金额(减少                                                        16,214,0          -106,445. 16,107,637
    以“-”号填列)                                                                    82.31                   14          .17
                                                                                  46,214,0          -106,445. 46,107,637(一)净利润
                                                                                    82.31                   14          .17(二)其他综合收益
                                                                                  46,214,0          -106,445. 46,107,637上述(一)和(二)小计
                                                                                    82.31                   14          .17(三)所有者投入和减少资本
                                                                        深圳市奋达科技股份有限公司 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
                                                                                    -30,000,                      -30,000,00(四)利润分配
                                                                                     000.00                            0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                           -30,000,                      -30,000,00
    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
                                150,000 441,771,                 29,409,            287,082,          627,519.9 908,891,28四、本期期末余额
                                 ,000.00   840.35                 503.45             419.53                   8        3.31上年金额
                                                                                                                    单位:元
                                                                        上年金额
                                                     归属于母公司所有者权益
             项目                                                                                     少数股东 所有者权
                                实收资
                                           资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                         其他    权益        益合计
                                            积      股     备      积      险准备    利润
                                股本)
                                112,500, 52,906,6               20,115,7            226,958,          1,133,488 413,614,25一、上年年末余额
                                 000.00     91.01                  55.82             324.53                 .00        9.36
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文
          前期差错更正
          其他
                             112,500, 52,906,6   20,115,7       226,958,        1,133,488 413,614,25二、本年年初余额
                              000.00    91.01      55.82          324.53              .00         9.36
    三、本期增减变动金额(减少 37,500, 388,865,       9,293,7       43,910,0        -399,522. 479,169,38
    以“-”号填列)              000.00   149.34      47.63           12.69              88          6.78
                                                                75,703,7        -399,522. 75,304,237(一)净利润
                                                                   60.32              88           .44(二)其他综合收益
                                                                75,703,7        -399,522. 75,304,237上述(一)和(二)小计
                                                                   60.32              88           .44
                              37,500, 388,865,                                              426,365,14(三)所有者投入和减少资本
                              000.00   149.34                                                     9.34
                              37,500, 388,865,                                              426,365,141.所有者投入资本
                              000.00   149.34                                                     9.342.股份支付计入所有者权益的金额3.其他
                                                  9,293,7       -31,793,                    -22,500,00(四)利润分配
                                                   47.63          747.63                          0.00
                                                  9,293,7       -9,293,71.提取盈余公积
                                                   47.63           47.632.提取一般风险准备
    3.对所有者(或股东)的分                                       -22,500,                    -22,500,00
    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
                                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文
                             150,000 441,771,                  29,409,           270,868,              733,965.1 892,783,64四、本期期末余额
                              ,000.00   840.35                 503.45             337.22                        2        6.14
    法定代表人:肖奋                           主管会计工作负责人:肖晓                                会计机构负责人:汪晓萍8、母公司所有者权益变动表编制单位:深圳市奋达科技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
                              150,000,00 409,442,16                        29,409,503                 194,147,05 782,998,73一、上年年末余额
                                    0.00         8.98                             .45                         9.53       1.96
       加:会计政策变更
           前期差错更正
           其他
                              150,000,00 409,442,16                        29,409,503                 194,147,05 782,998,73二、本年年初余额
                                    0.00         8.98                             .45                         9.53       1.96
    三、本期增减变动金额(减少                                                                            -14,597,88 -14,597,88
    以“-”号填列)                                                                                              0.36       0.36
                                                                                                      15,402,119 15,402,119(一)净利润
                                                                                                               .64        .64(二)其他综合收益
                                                                                                      15,402,119 15,402,119上述(一)和(二)小计
                                                                                                               .64        .64(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
                                                                                                      -30,000,00 -30,000,00(四)利润分配
                                                                                                              0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                                      -30,000,00 -30,000,003.对所有者(或股东)的分配
                                                                                                              0.00       0.00
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              150,000,00 409,442,16                      29,409,503            179,549,17 768,400,85四、本期期末余额
                                     0.00        8.98                           .45                  9.17            1.60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
                                112,500,00 20,577,019                    20,115,755            133,003,33 286,196,10一、上年年末余额
                                      0.00         .64                           .82                    0.88         6.34
    加:会计政策变更
           前期差错更正
           其他
                                112,500,00 20,577,019                    20,115,755            133,003,33 286,196,10二、本年年初余额
                                      0.00         .64                           .82                    0.88         6.34
    三、本期增减变动金额(减少以 37,500,000 388,865,14                        9,293,747.           61,143,728 496,802,62
    “-”号填列)                         .00        9.34                           63                      .65         5.62
                                                                                               92,937,476 92,937,476(一)净利润
                                                                                                         .28          .28(二)其他综合收益上述(一)和(二)小计
                                37,500,000 388,865,14                                                          426,365,14(三)所有者投入和减少资本
                                       .00        9.34                                                               9.34
                                37,500,000 388,865,14                                                          426,365,141.所有者投入资本
                                       .00        9.34                                                               9.342.股份支付计入所有者权益的
                                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文金额3.其他
                                                                              9,293,747.          -31,793,74 -22,500,00(四)利润分配
                                                                                     63                7.63        0.00
                                                                              9,293,747.         -9,293,747.1.提取盈余公积
                                                                                     63                  63
                                                                                                  -22,500,00 -22,500,002.提取一般风险准备
                                                                                                       0.00        0.003.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
                                150,000,00 409,442,16                        29,409,503          194,147,05 782,998,73四、本期期末余额
                                      0.00        8.98                               .45               9.53        1.96
    法定代表人:肖奋                             主管会计工作负责人:肖晓                         会计机构负责人:汪晓萍三、公司基本情况
       深圳市奋达科技股份有限公司(以下简称“本公司”或“公司”)前身为深圳市宝安奋达实业有限公司,成立于1993年3月8日。
       1993年3月8日,肖奋、肖文英、雷碧玉三人签署《合资经营深圳市宝安奋达实业有限公司合同》并制定了《深圳市宝安奋达实业有限公司章程》。1993年4月14日,经深圳宝安区工商行政管理局批准注册成立,并取得了编号为宝私法字第00365号营业执照。公司注册地为宝安新城19区79栋103号,注册资本为38万元,出资方式为货币和实物,其中:肖奋出资折合人民币32万元,占注册资本的84.21%,肖文英及雷碧玉各出资折合人民币3万元,各占注册资本的7.895%,并业经广州市康乐会计师事务所验证。
       1996年4月20日,公司股东会作出增加注册资本及变更住所决议,公司注册资本增加142万元,增资后注册资本变更为180万元,变更后出资金额及出资比例为:肖奋出资160万元,占注册资本的88.90%;肖文英出资10万元,占注册资本的5.55%;雷碧玉出资10万元,占注册资本的5.55%,本次注册资本变更业经深圳市义达会计师事务所深义验字[1996]第07002号验资报告审验,并于1996年8月8日办理了工商变更登记手续。
       2000年5月15日,根据公司股东会决议,股东肖奋以货币新增出资50万元,增资后注册资本变更为230万元,增资后出资人及出资比例为:肖奋出资210万元,占注册资本的91.30%;肖文英出资10万元,占注册资本的4.35%;雷碧玉出资10万元,占注册资本的4.35%,本次变更注册资本业经深圳市义达会计师事务所深义验字[2000]第111号验资报告审验,并于2000年5
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文月24日办理了工商变更登记手续。
    2000年11月1日,根据公司股东会决议,股东肖奋以货币新增出资100万元,增资后注册资本变更为330万元,增资后出资人及出资比例为:肖奋出资310万元,占注册资本的93.94%;肖文英出资10万元,占注册资本的3.03%;雷碧玉出资10万元,占注册资本的3.03%,本次变更注册资本业经深圳市义达会计师事务所深义验字[2000]第274号验资报告审验,并于2000年12月7日办理了工商变更登记手续。
    2001年11月18日,根据公司股东会决议,公司增加注册资本320万元,其中:肖奋以货币增资294.20万元,肖文英以货币增资12.90万元,雷碧玉以货币增资12.90万元,增资后注册资本变更为650万元,增资后出资人及出资比例为:肖奋出资604.20万元,占注册资本的92.96%;肖文英出资22.90万元,占注册资本的3.52%;雷碧玉出资22.90万元,占注册资本的3.52%,本次变更注册资本业经深圳市义达会计师事务所深义验字[2001]第316号验资报告审验,并于2001年12月6日办理了工商变更登记手续。
    2002年3月23日,根据公司股东会决议,公司增加注册资本550万元,其中:肖奋以货币出资2,763,078.40元,未分配利润出资1,994,921.60元,合计新增出资475.80万元;肖文英以货币出资295,460.80元,未分配利润出资75,539.20元,合计新增出资37.10万元;雷碧玉以货币出资295,460.80元,未分配利润出资75,539.20元,合计新增出资37.10万元。增资后注册资本变更为1200万元,增资后出资人及出资比例为:肖奋出资1080万元,占注册资本的90.00%;肖文英出资60万元,占注册资本的5.00%;雷碧玉出资60万元,占注册资本的5.00%,本次变更注册资本业经深圳市义达会计师事务所深义验字[2002]第068号验资报告审验,并于2002年4月18日办理了工商变更登记手续。
    2004年1月5日,根据公司股东会决议,公司增加注册资本2600万元,其中:肖奋以未分配利润出资2340万元,肖文英以未分配利润出资130万元,雷碧玉以未分配利润出资130万元,增资后注册资本变更为3800万元,出资人及出资比例为:肖奋出资3420万元,占注册资本的90.00%;肖文英出资190万元,占注册资本的5.00%;雷碧玉出资190万元,占注册资本的5.00%,本次变更注册资本业经深圳市义达会计师事务所深义验字[2004]第196号验资报告审验,并于2004年5月19日办理了工商变更登记手续。
    2010年8月17日,根据公司股东会决议,公司原股东肖奋将其持有的本公司合计23.00%的股份转让给新股东刘方觉等14位新股东; 原股东肖文英将其持有的本公司合计1.00%的股份转让给新股东汪泽其;原股东雷碧玉将其持有的本公司合计4.90%的股份转让给汪泽其等23位新股东,转让后出资人及出资比例为:肖奋出资2,546万元,占注册资本的67.00%;肖勇出资228万元,占注册资本的6.00%;刘方觉出资190万元,占注册资本的5.00%,肖文英出资152万元,占注册资本的4.00%;肖武出资152万元,占注册资本的4.00%;肖晓出资152万元,占注册资本的4.00%,汪泽其出资114万元,占注册资本的3.00%;肖韵出资114万元,占注册资本的3.00%;其他31位股东合计出资152万元,占注册资本的4.00%。本期变更已于2010年10月11日办理了工商变更登记手续。
    2010年10月12日,根据公司股东会决议,公司以整体变更的方式发起设立为股份有限公司,以2010年8月31日经审计的净资产人民币133,077,019.64元中的人民币11,250万元折为股份公司的股本,未折股的净资产人民币20,577,019.64元转为股份公司资本公积;折股后注册资本变更为人民币11,250万元,此次折股业经中审国际会计师事务所有限公司以中审国际验字(2010)第01030007号验资报告验证。折股后出资人及出资比例为:肖奋出资7,537.50万元,占注册资本的67.00%;肖勇出资675万元,占注册资本的6.00%;刘方觉出资562.50万元,占注册资本的5.00%,肖文英出资450万元,占注册资本的4.00%;肖武出资450万元,占注册资本的4.00%;肖晓出资450万元,占注册资本的4.00%,汪泽其出资337.50万元,占注册资本的3.00%;肖韵出资337.50万元,占注册资本的3.00%;其他31位股东合计出资450万元,占注册资本的4.00%。此次变更已于2010年11月15日办理了工商变更登记手续,同时,经深圳市市场监督管理局(2010)第3114071号核准,公司由有限责任公司变更为非上市股份有限公司。
    2012年6月,经中国证券监督管理委员会证监许可[2012]563号文核准,公司首次向社会公开发行股票3,750万股,每股面值人民币1 元,发行价为每股人民币12.48元,募集资金总额为人民币468,000,000.00元,减除发行费用人民币41,634,850.66元,实际募集资金净额为人民币426,365,149.34元,其中37,500,000.00元计入股本,剩余388,865,149.34元计入资本公积,此次公开发行股票后,注册资本变更为人民币15,000万元,上述新增股本业经中审国际会计师事务所有限公司审验,并出具中审国际验字【2012】01020118号验资报告。本期变更已于2012年11月15日办理了工商变更登记手续。
    本公司总部位于深圳市宝安区石岩洲石路奋达科技园。本公司及子公司(统称“本集团”)主要生产电声产品和美发小家电,属计算机、通信和其他电子设备制造业行业。本公司经营范围为:经依法登记,公司的经营范围:兴办实业(具体项目
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文另行申报);电子产品及其元器件、电声产品、玩具产品、塑胶产品的产销;国内商业、物资供销业;货物及技术进出口(以上均不含法律、行政法规、国务院决定规定需前置审批和禁止的项目)。普通货运。
    股东大会为公司的最高权力机构,公司董事会、监事会对股东大会负责。公司内部下设董事会办公室、总裁办、证券部、财务部、审计部、国内品牌营业部、海外品牌营销部、ODM营销部、新产品市场部、技术中心、资材中心、品管中心、制造中心、人力资源部、行政部、设备管理部、信息部以及深圳市奋达电器有限公司、奋达(香港)控股有限公司、深圳市茂宏电气有限公司共3家子公司。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
    本集团财务报表以持续经营假设为基础编制,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(2010年修订)的披露规定编制。
    根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。2、遵循企业会计准则的声明
    本集团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及本集团2013年6月30日的财务状况及2013年1-6月的经营成果和现金流量等有关信息。此外,本公司及本集团的财务报表在所有重大方面符合中国证券监督管理委员会2010年修订的《公开发行证券的公司信息披露编报规则第15号-财务报告的一般规定》有关财务报表及其附注的披露要求。3、会计期间
    本集团的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本集团会计年度采用公历年度,即每年自1月1日起至12月31日止。4、记账本位币
    人民币为本公司及境内子公司经营所处的主要经济环境中的货币,本公司及境内子公司以人民币为记账本位币。本公司之境外子公司根据其经营所处的主要经济环境中的货币确定美元为其记账本位币。本集团编制本财务报表时所采用的货币为人民币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。(2)非同一控制下的企业合并
    参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方实际取得对被购买方控制权的日期。
    对于非同一控制下的企业合并,合并成本包含购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。所涉及的或有对价按其在购买日的公允价值计入合并成本,购买日后12个月内出现对购买日已存在情况的新的或进一步证据而需要调整或有对价的,相应调整合并商誉。
    购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日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,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司及吸收合并下的被合并方,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和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,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
    子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,冲减少数股东权益。
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法
         不适用7、现金及现金等价物的确定标准
       本集团现金及现金等价物包括库存现金、可以随时用于支付的存款以及本集团持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、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
       本集团发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为记账本位币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。
       资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理;②可供出售的外币货币性项目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,均计入当期损益。
       以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算的记账本位币金额计量。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,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。(2)外币财务报表的折算
       编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入所有者权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。
       境外经营的外币财务报表按以下方法折算为人民币报表:资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益类项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。年初未分配利润为上一年折算后的年末未分配利润;年末未分配利润按折算后的利润分配各项目计算列示;折算后资产类项目与负债类项目和所有者权益类项目合计数的差额,作为外币报表折算差额,确认为其他综合收益并在资产负债表中股东权益项目下单独列示。处置境外经营并丧失控制权时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。
       外币现金流量以及境外子公司的现金流量,采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列报。
       年初数和上年实际数按照上年财务报表折算后的数额列示。9、金融工具(1)金融工具的分类
    金融资产和金融负债在初始确认时划分为以下几类:以公允价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;贷款及应收款项;可供出售金融资产;其它金融负债。
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文(2)金融工具的确认依据和计量方法
    金融资产的确认是指将符合金融资产定义和金融资产确认条件的项目记入资产负债表的过程。金融负债的确认是指将符合金融负债定义和金融负债确认条件的项目记入资产负债表的过程。(3)金融资产转移的确认依据和计量方法
    满足下列条件之一的金融资产,予以终止确认:① 收取该金融资产现金流量的合同权利终止;② 该金融资产已转移,且将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    若企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产的控制的,则按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值及因转移而收到的对价与原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产的账面价值在终止确认及未终止确认部分之间按其相对的公允价值进行分摊,并将因转移而收到的对价与应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和与分摊的前述账面金额之差额计入当期损益。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。本集团(债务人)与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,终止确认现存金融负债,并同时确认新金融负债。
    金融负债全部或部分终止确认的,将终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    公允价值,指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务清偿的金额。金融工具存在活跃市场的,本集团采用活跃市场中的报价确定其公允价值。活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格。金融工具不存在活跃市场的,本集团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的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除了以公允价值计量且其变动计入当期损益的金融资产外,本集团在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。
    本集团对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    ① 持有至到期投资、贷款和应收款项减值
    以成本或摊余成本计量的金融资产将其账面价值减记至预计未来现金流量现值,减记金额确认为减值损失,计入当期损益。金融资产在确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,金融资产转回减值损失后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    ② 可供出售金融资产减值
    当综合相关因素判断可供出售权益工具投资公允价值下跌是严重或非暂时性下跌时,表明该可供出售权益工具投资发生减值。其中“严重下跌”是指公允价值下跌幅度累计超过20%;“非暂时性下跌”是指公允价值连续下跌时间超过12个月。
    可供出售金融资产发生减值时,将原计入资本公积的因公允价值下降形成的累计损失予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    在确认减值损失后,期后如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,可供出售权益工具投资的减值损失转回确认为其他综合收益,可供出售债务工具的减值损失转回计入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产的减值损失,不予转回。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据
    不适用10、应收款项坏账准备的确认标准和计提方法
    (1)坏账准备的确认标准
    本集团在资产负债表日对应收款项账面价值进行检查,对存在下列客观证据表明应收款项发生减值的,计提减值准备:①债务人发生严重的财务困难;②债务人违反合同条款(如偿付利息或本金发生违约或逾期等); ③债务人很可能倒闭或进行其他财务重组; ④其他表明应收款项发生减值的客观依据。
    (2)坏账准备的计提方法
    ① 单项金额重大并单项计提坏账准备的应收款项坏账准备的确认标准、计提方法
    本集团将金额为人民币100万元以上的应收账款和50万元以上的其他应收款确认为单项金额重大的应收款项。
    本集团对单项金额重大的应收款项单独进行减值测试,单独测试未发生减值的金融资产,包括在具有类似信用风险特征的金融资产组合中进行减值测试。单项测试已确认减值损失的应收款项,不再包括在具有类似信用风险特征的应收款项组合中进行减值测试。
    ② 按信用风险组合计提坏账准备的应收款项的确定依据、坏账准备计提方法
    A.信用风险特征组合的确定依据
    本集团对单项金额不重大以及金额重大但单项测试未发生减值的应收款项,按信用风险特征的相似性和相关性对金融资产进行分组。这些信用风险通常反映债务人按照该等资产的合同条款偿还所有到期金额的能力,并且与被检查资产的未来现金流量测算相关。
    不同组合的确定依据:
               项目                                           确定组合的依据
    账龄分析法                          应收款项的账龄
    无风险组合                          按其性质,发生坏账的可能性非常小
    B.根据信用风险特征组合确定的坏账准备计提方法
                                                                   深圳市奋达科技股份有限公司 2013 半年度报告全文
    按组合方式实施减值测试时,坏账准备金额系根据应收款项组合结构及类似信用风险特征(债务人根据合同条款偿还欠款的能力)按历史损失经验及目前经济状况与预计应收款项组合中已经存在的损失评估确定。
    不同组合计提坏账准备的计提方法:
                项      目                                            计提方法
    账龄分析法                           按应收款项的账龄
    无风险组合                           不计提
        a. 组合中,采用账龄分析法计提坏账准备的组合计提方法
                账   龄                       应收账款计提比例(%)               其他应收计提比例(%)
    1年以内(含1年,下同)                                                     3                               3
    1-2年                                                                    10                                10
    2-3年                                                                    30                                30
    3年以上                                                                 100                               100
    b. 组合中,无风险组合系押金、保证金、纳入合并范围的内部往来等,按其性质,发生坏账的可能性非常小,不予计提坏账准备
    ③ 单项金额虽不重大但单项计提坏账准备的应收款项
    有确凿证据表明发生坏账可能性较大的应收款项单项计提坏账准备。对于发生坏账可能性较大的单项金额不重大的应收款项单独进行减值测试,如有客观证据表明其发生了减值的,根据其预计未来现金流量(不包括尚未发生的未来信用损失)按原实际利率折现的现值低于其账面价值的差额,确认为减值损失,计入当期损益。
    (3)坏账准备的转回
    如有客观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,原确认的减值损失予以转回,计入当期损益。但是,该转回后的账面价值不超过假定不计提减值准备情况下该应收款项在转回日的摊余成本。(1)单项金额重大的应收款项坏账准备
                                                              本集团将金额为人民币 100 万元以上的应收账款和 50 万单项金额重大的判断依据或金额标准
                                                              元以上的其他应收款确认为单项金额重大的应收款项。
                                                              本集团对单项金额重大的应收款项单独进行减值测试,单
                                                              独测试未发生减值的金融资产,包括在具有类似信用风险
    单项金额重大并单项计提坏账准备的计提方法                      特征的金融资产组合中进行减值测试。单项测试已确认减
                                                              值损失的应收款项,不再包括在具有类似信用风险特征的
                                                              应收款项组合中进行减值测试。(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
    账龄分析法                      账龄分析法                应收款项的账龄
    应收款项的账龄                  其他方法                  按其性质,发生坏账的可能性非常小组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
             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)                                          3%                                             3%
    1-2 年                                                    10%                                             10%
    2-3 年                                                    30%                                             30%
    3 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(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                有确凿证据表明发生坏账可能性较大的应收款项单项计提坏账准备。
                                      对于发生坏账可能性较大的单项金额不重大的应收款项单独进行减值测试,如
                                      有客观证据表明其发生了减值的,根据其预计未来现金流量(不包括尚未发生坏账准备的计提方法
                                      的未来信用损失)按原实际利率折现的现值低于其账面价值的差额,确认为减
                                      值损失,计入当期损益。11、存货(1)存货的分类
    存货主要包括原材料、自制半成品、委托加工物资、库存产成品、发出商品、在产品等。(2)发出存货的计价方法
    计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    可变现净值是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
    在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价准备通常按单个存货项目的成本高于其可变现净值的差额提取。对于数量繁多、单价较低的存货,按存货类别计提存货跌价准备;对在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,可合并计提存货跌价准备。
    计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原已计提的存货跌价准备金额内予以转回,转回的金额计入当期损益。
                                                              深圳市奋达科技股份有限公司 2013 半年度报告全文(4)存货的盘存制度
    盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法
    低值易耗品
    摊销方法:一次摊销法
    包装物
    摊销方法:一次摊销法12、长期股权投资(1)投资成本的确定
    对于企业合并形成的长期股权投资,如为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,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
    除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本集团实际支付的现金购买价款、本集团发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价值、该项长期股权投资自身的公允价值等方式确定。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也计入投资成本。(2)后续计量及损益确认
    对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或重大影响并且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或以公允价值计量且其变动计入当期损益的金融资产核算。
    此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。
    ① 成本法核算的长期股权投资
    采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。
    ② 权益法核算的长期股权投资
    采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同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,并按照本集团的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本集团与联营企业及合营之间发生的未实现内部交易损益,按照持股比例计算属于本集团的部分予以抵销,在此基础上确认投资损益。但本集团与被投资单位发生的未实现内部交易损失,按照《企业会计
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文准则第 8 号——资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。
        在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本集团对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,本集团在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。对于本集团 2007 年 1 月 1 日首次执行新会计准则之前已经持有的对联营企业和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,按原剩余期限直线摊销的金额计入当期损益。
        ③ 收购少数股权
        在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
        ④ 处置长期股权投资
       在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对应享有子公司净资产的差额计入所有者权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,按本附注四、6、(2)“合并财务报表编制的方法”中所述的相关会计政策处理。
       其他情形下的长期股权投资处置,对于处置的股权,其账面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入所有者权益的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,按相关规定进行追溯调整。(3)确定对被投资单位具有共同控制、重大影响的依据
       控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。共同控制是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。(4)减值测试方法及减值准备计提方法
       本集团在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计其可
    收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。         长期股权投资的减值损失一经确认,在以后会计期间不予转回。13、投资性房地产
       投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物等。此外,对于本集团持有以备经营出租的空置建筑物,若董事会(或类似机构)作出书面决议,明确表示将其用于经营出租且持有意图短期内不再发生变化的,也作为投资性房地产列报。
       投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关的经济利益很可能流入且其成本能可靠地计量,则计入投资性房地产成本。其他后续支出,在发生时计入当期损益。
       本集团采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一致的政策进行折旧或摊销。
       投资性房地产的减值测试方法和减值准备计提方法详见附注四、17“非流动非金融资产减值”。
       自用房地产或存货转换为投资性房地产或投资性房地产转换为自用房地产时,按转换前的账面价值作为转换后的入账价值。
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文
    投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,转换为采用成本模式计量的投资性房地产的,以转换前的账面价值作为转换后的入账价值;转换为以公允价值模式计量的投资性房地产的,以转换日的公允价值作为转换后的入账价值。
    当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、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计入当期损益。14、固定资产(1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。(2)融资租入固定资产的认定依据、计价方法
    融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。固定资产从达到预定可使用状态的次月起,采用年限平均法在使用寿命内计提折旧。各类固定资产的使用寿命、预计净残值和年折旧率如下:
            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                       5-10                                       5% 19.00-9.50
    运输设备                       10                                         5% 9.50
    办公设备                       5                                          5% 19.00
    其他设备                       5                                          5% 19.00(4)固定资产的减值测试方法、减值准备计提方法
    本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为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的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。(5)其他说明
    与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。
    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差额计入当期损益。
    本集团至少于年度终了对固定资产的使用寿命、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。15、在建工程(1)在建工程的类别
    在建工程成本按实际工程支出确定,包括在建期间发生的各项工程支出、工程达到预定可使用状态前的资本化的借款费用以及其他相关费用等。(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后结转为固定资产。(3)在建工程的减值测试方法、减值准备计提方法
    本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为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的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文16、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。(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。(3)暂停资本化期间
    构建或者生产的符合资本化条件的资产达到预定可使用状态或者可销售状态时,停止资本化。(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,减去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资本化率,确定资本化金额。资本化率根据一般借款的加权平均利率计算确定。
    资本化期间内,外币专门借款的汇兑差额全部予以资本化;外币一般借款的汇兑差额计入当期损益。
    符合资本化条件的资产指需要经过相当长时间的购建或者生产活动才能达到预定可使用或可销售状态的固定资产、投资性房地产和存货等资产。
    如果符合资本化条件的资产在购建或生产过程中发生非正常中断、并且中断时间连续超过3个月的,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。17、无形资产(1)无形资产的计价方法
    无形资产是指本集团拥有或者控制的没有实物形态的可辨认非货币性资产。
    无形资产按成本进行初始计量。与无形资产有关的支出,如果相关的经济利益很可能流入本集团且其成本能可靠地计量,则计入无形资产成本。除此以外的其他项目的支出,在发生时计入当期损益。
    取得的土地使用权通常作为无形资产核算。自行开发建造厂房等建筑物,相关的土地使用权支出和建筑物建造成本则分别作为无形资产和固定资产核算。如为外购的房屋及建筑物,则将有关价款在土地使用权和建筑物之间进行分配,难以合理分配的,全部作为固定资产处理。(2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命有限的无形资产自可供使用时起,对其原值减去已计提的减值准备累计金额在其预计使用寿命内采用直线法分期平均摊销。使用寿命不确定的无形资产不予摊销。
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文
             项目               预计使用寿命                                   依据
    土地使用权                土地出让年限             法定使用权
                                                   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
    专利权、商标权、软件      5-10 年
                                                   中最短者(3)使用寿命不确定的无形资产的判断依据
    期末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,如发生变更则作为会计估计变更处理。此外,还对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明该无形资产为企业带来经济利益的期限是可预见的,则估计其使用寿命并按照使用寿命有限的无形资产的摊销政策进行摊销。(4)无形资产减值准备的计提
    本公司于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为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的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    在财务报表中单独列示的商誉,在进行减值测试时,将商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    本公司的研究开发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。(6)内部研究开发项目支出的核算
    本公司内部研究开发项目的支出分为研究阶段支出与开发阶段支出。
    研究阶段的支出,于发生时计入当期损益。
    开发阶段的支出同时满足下列条件的,确认为无形资产,不能满足下述条件的开发阶段的支出计入当期损益:
    ① 完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ② 具有完成该无形资产并使用或出售的意图;
    ③ 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形
                                                              深圳市奋达科技股份有限公司 2013 半年度报告全文资产将在内部使用的,能够证明其有用性;
    ④ 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    ⑤ 归属于该无形资产开发阶段的支出能够可靠地计量。
    无法区分研究阶段支出和开发阶段支出的,将发生的研发支出全部计入当期损益。18、长期待摊费用
    长期待摊费用为已经发生但应由报告期和以后各期负担的分摊期限在一年以上的各项费用。长期待摊费用在预计受益期间按直线法摊销。19、预计负债(1)预计负债的确认标准
    当与或有事项相关的义务同时符合以下条件,确认为预计负债:(1)该义务是本集团承担的现时义务;(2)履行该义务很可能导致经济利益流出;(3)该义务的金额能够可靠地计量。(2)预计负债的计量方法
    在资产负债表日,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,按照履行相关现时义务所需支出的最佳估计数对预计负债进行计量。
    如果清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,且确认的补偿金额不超过预计负债的账面价值。20、股份支付及权益工具(1)股份支付的种类
    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
    权益工具的公允价值,按照《企业会计准则第22号—金融工具确认和计量》确定。(3)确认可行权权益工具最佳估计的依据
    在等待期内每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文(4)实施、修改、终止股份支付计划的相关会计处理
    1)股份支付的实施
    a.以权益结算的股份支付换取职工提供服务的
    以授予职工权益工具的公允价值计量。授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。在资产负债表日,后续信息表明可行权权益工具的数量与以前估计不同的,进行调整,并在可行权日调整至实际可行权的权益工具数量。对于可行权条件为规定服务期间的股份支付,等待期为授予日至可行权日的期间;对于可行权条件为规定业绩的股份支付,在授予日根据最可能的业绩结果预计等待期的长度。企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
    b.以权益结算的股份支付换取其他方服务的,分别下列情况处理:
    其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公允价值,计入相关成本或费用,相应增加所有者权益。
    其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值,计入相关成本或费用,相应增加所有者权益。
    在行权日,企业根据实际行权的权益工具数量,计算确定应转入实收资本或股本的金额,将其转入实收资本或股本。
    c.以现金结算的股份支付
    按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的以现金结算的股份支付,在授予日以企业承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照企业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和相应的负债。在资产负债表日,后续信息表明企业当期承担债务的公允价值与以前估计不同的,进行调整,并在可行权日调整至实际可行权水平。企业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。
    2)股份支付的修改
    a.修改增加了所授予的权益工具的公允价值,按照权益工具公允价值的增加相应地确认取得服务的增加。修改发生在等待期内,在确认修改日至修改后的可行权日之间取得服务的公允价值时,既包括在剩余原等待期内以原权益工具授予日公允价值为基础确定的服务金额,也包括权益工具公允价值的增加。修改发生在可行权日之后,立即确认权益工具公允价值的增加。如果股份支付协议要求职工只有先完成更长期间的服务才能取得修改后的权益工具,则在整个等待期内确认权益工具公允价值的增加。
    b.修改增加了所授予的权益工具的数量,将增加的权益工具的公允价值相应地确认为取得服务的增加。如果修改发生在等待期内,在确认修改日至增加的权益工具可行权日之间取得服务的公允价值时,既包括在剩余原等待期内以原权益工具授予日公允价值为基础确定的服务金额,也包括权益工具公允价值的增加。
    c.如果按照有利于职工的方式修改可行权条件,如缩短等待期、变更或取消业绩条件(而非市场条件),在处理可行权条件时,考虑修改后的可行权条件。
    d.修改减少了所授予的权益工具的公允价值,继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少。
    e.修改减少了授予的权益工具的数量,将减少部分作为已授予的权益工具的取消来进行处理。
    f.以不利于职工的方式修改了可行权条件,如延长等待期、增加或变更业绩条件(而非市场条件),在处理可行权条件时,不考虑修改后的可行权条件。
    3)股份支付的终止
    a.将取消或结算作为加速可行权处理,立即确认原本应在剩余等待期内确认的金额。
    b.在取消或结算时支付给职工的所有款项均应作为权益的回购处理,回购支付的金额高于该权益工具在回购日公允价值的部分,计入当期费用。
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
       c.如果向职工授予新的权益工具,并在新权益工具授予日认定所授予的新权益工具是用于替代被取消的权益工具的,企业应以处理原权益工具条款和条件修改相同的方式,对所授予的替代权益工具进行处理。企业如果回购其职工已可行权的权益工具,借记所有者权益,回购支付的金额高于该权益工具在回购日公允价值的部分,计入当期费用。21、收入(1)销售商品收入确认时间的具体判断标准
       在已将商品所有权上的主要风险和报酬转移给买方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。
       具体为:
       外销收入,在货物出库,并报关出口后,依据出口发票、出口报关单和货运单据确认收入。
       内销收入,在货物出库并移交给客户指定的托运方后,依据取得的托运方签收的货运单据确认收入。(2)确认让渡资产使用权收入的依据
    让渡资产使用权,相关的经济利益很可能流入企业,且收入的金额能够可靠地计量的,确认收入。利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
       在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提供的劳务收入。劳务交易的完工进度按已完工作的测量确定。
       提供劳务交易的结果能够可靠估计是指同时满足:①收入的金额能够可靠地计量;②相关的经济利益很可能流入企业;③交易的完工程度能够可靠地确定;④交易中已发生和将发生的成本能够可靠地计量。
       如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
       本集团与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将该合同全部作为销售商品处理。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
       在建造合同的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认合同收入和合同费用。合同完工进度按已经完成的合同工作量占合同预计总工作量的比例确定。
       建造合同的结果能够可靠估计是指同时满足:①合同总收入能够可靠地计量;②与合同相关的经济利益很可能流入企业;③实际发生的合同成本能够清楚地区分和可靠地计量;④合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
       如建造合同的结果不能可靠地估计,但合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。使建造合同的结果不能可靠估计的不确定因素不复存在的,按照完工百分比法确定与建造合同有关的收入和费用。
    合同预计总成本超过合同总收入的,将预计损失确认为当期费用。22、政府补助(1)类型
    政府补助是指本集团从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产的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和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用和损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。23、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
    某些资产、负债项目的账面价值与其计税基础之间的差额,以及未作为资产和负债确认但按照税法规定可以确定其计税基础的项目的账面价值与计税基础之间的差额产生的暂时性差异,采用资产负债表债务法确认递延所得税资产及递延所得税负债。
    与商誉的初始确认有关,以及与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的应纳税暂时性差异,不予确认有关的递延所得税负债。此外,对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,如果本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来很可能不会转回,也不予确认有关的递延所得税负债。除上述例外情况,本集团确认其他所有应纳税暂时性差异产生的递延所得税负债。
    与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的可抵扣暂时性差异,不予确认有关的递延所得税资产。此外,对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,如果暂时性差异在可预见的未来不是很可能转回,或者未来不是很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,不予确认有关的递延所得税资产。除上述例外情况,本集团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,确认其他可抵扣暂时性差异产生的递延所得税资产。
    对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    资产负债表日,对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回相关资产或清偿相关负债期间的适用税率计量。
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文
    于资产负债表日,对递延所得税资产的账面价值进行复核,如果未来很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。(2)确认递延所得税负债的依据
    当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,本集团当期所得税资产及当期所得税负债以抵销后的净额列报。
    当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,本集团递延所得税资产及递延所得税负债以抵销后的净额列报。24、经营租赁、融资租赁(1)经营租赁会计处理
    融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。融资租赁以外的其他租赁为经营租赁。
    1)本集团作为承租人记录经营租赁业务
    经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。
    2)本集团作为出租人记录经营租赁业务
    经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。(2)融资租赁会计处理
    1)本集团作为承租人记录融资租赁业务
    于租赁期开始日,将租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。此外,在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的初始直接费用也计入租入资产价值。最低租赁付款额扣除未确认融资费用后的余额分别长期负债和一年内到期的长期负债列示。
    未确认融资费用在租赁期内采用实际利率法计算确认当期的融资费用。或有租金于实际发生时计入当期损益。
    2)本集团作为出租人记录融资租赁业务
    于租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。应收融资租赁款扣除未实现融资收益后的余额分别长期债权和一年内到期的长期债权列示。
    未实现融资收益在租赁期内采用实际利率法计算确认当期的融资收入。或有租金于实际发生时计入当期损益。
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文(3)售后租回的会计处理
    不适用25、其他主要会计政策、会计估计和财务报表编制方法
    本集团在运用会计政策过程中,由于经营活动内在的不确定性,本集团需要对无法准确计量的报表项目的账面价值进行判断、估计和假设。这些判断、估计和假设是基于本集团管理层过去的历史经验,并在考虑其他相关因素的基础上做出的。这些判断、估计和假设会影响收入、费用、资产和负债的报告金额以及资产负债表日或有负债的披露。然而,这些估计的不确定性所导致的结果可能造成对未来受影响的资产或负债的账面金额进行重大调整。
    本集团对前述判断、估计和假设在持续经营的基础上进行定期复核,会计估计的变更仅影响变更当期的,其影响数在变更当期予以确认;既影响变更当期又影响未来期间的,其影响数在变更当期和未来期间予以确认。
    于资产负债表日,本集团需对财务报表项目金额进行判断、估计和假设的重要领域如下:
    (1)坏账准备计提
    本集团根据应收款项的会计政策,采用备抵法核算坏账损失。应收账款减值是基于评估应收账款的可收回性。鉴定应收账款减值要求管理层的判断和估计。实际的结果与原先估计的差异将在估计被改变的期间影响应收账款的账面价值及应收账款坏账准备的计提或转回。
    (2)存货跌价准备
    本集团根据存货会计政策,按照成本与可变现净值孰低计量,对成本高于可变现净值及陈旧和滞销的存货,计提存货跌价准备。存货减值至可变现净值是基于评估存货的可售性及其可变现净值。鉴定存货减值要求管理层在取得确凿证据,并且考虑持有存货的目的、资产负债表日后事项的影响等因素的基础上作出判断和估计。实际的结果与原先估计的差异将在估计被改变的期间影响存货的账面价值及存货跌价准备的计提或转回。
    (3)折旧和摊销
    本集团对投资性房地产、固定资产和无形资产在考虑其残值后,在使用寿命内按直线法计提折旧和摊销。本集团定期复核使用寿命,以决定将计入每个报告期的折旧和摊销费用数额。使用寿命是本集团根据对同类资产的已往经验并结合预期的技术更新而确定的。如果以前的估计发生重大变化,则会在未来期间对折旧和摊销费用进行调整。
    (4)递延所得税资产
    在很有可能有足够的应纳税利润来抵扣亏损的限度内,本集团就所有未利用的税务亏损确认递延所得税资产。这需要本集团管理层运用大量的判断来估计未来应纳税利润发生的时间和金额,结合纳税筹划策略,以决定应确认的递延所得税资产的金额。
    (5)所得税
    本集团在正常的经营活动中,有部分交易其最终的税务处理和计算存在一定的不确定性。部分项目是否能够在税前列支需要税收主管机关的审批。如果这些税务事项的最终认定结果同最初估计的金额存在差异,则该差异将对其最终认定期间的当期所得税和递延所得税产生影响。五、税项1、公司主要税种和税率
                  税种                              计税依据                             税率
                                       应税收入按 17%的税率计算销项税,
    增值税                                 并按扣除当期允许抵扣的进项税额后 17%
                                       的差额计缴增值税
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文
    城市维护建设税                           按实际缴纳的流转税的 7%计缴         7%
                                         按应纳税所得额的 15%、16.5%或 25%
    企业所得税                                                                   15%、16.5%、25%
                                         计缴
    教育费附加                               按实际缴纳的流转税的 5%计缴         5%各分公司、分厂执行的所得税税率2、税收优惠及批文
    ①深圳市奋达科技股份有限公司
    根据《高新技术企业认定管理办法》(国科发火[2008]172 号)和《高新技术企业认定管理工作指引》(国科发火[2008]362号)有关规定,深圳市科技工贸和信息化委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局于2011年10月31日认定本公司通过国家高新技术企业复审申请,并颁发了编号为GF201144200103的高新技术企业证书,认定有效期 3年。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》等相关规定,公司所得税税率自2011年起三年内享受减免10%优惠,即按15%的所得税税率征收。
    ②深圳市奋达电器有限公司
    根据《高新技术企业认定管理办法》(国科发火[2008]172 号)和《高新技术企业认定管理工作指引》(国科发火[2008]362号)有关规定,深圳市科技工贸和信息化委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局于2010年9月6日认定深圳市奋达电器有限公司通过国家高新技术企业复审申请,并颁发了编号为CF201044200118的高新技术企业证书,认定有效期 3 年,深圳市奋达电器有限公司2012年度适用15%的所得税税率。2013年上半年公司已申请国家级高新技术企业复审,复审过程尚未结束,根据国税总局文件暂按15%预交企业所得税,待复审结果确定后再作调整。
    ③深圳市茂宏电气有限公司
    公司2013年度适用的所得税税率为25%。
    ④奋达(香港)控股有限公司
    公司2013年度适用的利得税税率为16.5%。3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                            单位: 元
                                                                                                             从母公
                                                        实质上                                     少数股
                                                                                                             司所有
                                                        构成对                                     东权益
                                                                                                             者权益
                                                 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             冲减子
                 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             公司少
                                                  额    的其他             (%)                     数股东
                                                                                                             数股东
                                                        项目余                                     损益的
                                                                                                             分担的
                                                          额                                       金额
                                                                                                             本期亏
                                                            深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                                                                  损超过
                                                                                                  少数股
                                                                                                  东在该
                                                                                                  子公司
                                                                                                  年初所
                                                                                                  有者权
                                                                                                  益中所
                                                                                                  享有份
                                                                                                  额后的
                                                                                                   余额
                                       开发、
                                       制造、
                                       销售家
                                       用电
    深圳市                                 器、五
    奋达电                        38,000, 金电        38,000,
         全资   深圳   生产                                  100%    100% 是
    器有限                        000.00   器、电     000.00
    公司                                   子产
                                       品,货
                                       物及技
                                       术进出
                                       口
                                       有源音
                                       箱、USB
                                       电源功
                                       放技术
                                       开发
                                       (不含
                                       生产加
                                       工);有
                                       源音箱
    深圳市                                 高能效
    茂宏电                        400 万   功放产     2,040,0                         733,965
         控股   深圳   研发                                   51%     51% 是
    气有限                        元       品的销      00.00                              .12
    公司                                   售;家
                                       用电
                                       器、五
                                       金电
                                       器、电
                                       子产品
                                       的技术
                                       开发
                                       (不含
                                       生产加
                                                              深圳市奋达科技股份有限公司 2013 半年度报告全文
                                          工)及
                                          销售;
                                          兴办实
                                          业等
                                          进出口
                                          音响、
                                          耳机、
                                          微型喇
                                          叭、美
                                          发电
    奋达                                      器、医
    (香                                      疗电子
                                15 万美            926,805
    港)控 全资    深圳    贸易               及其生               100%    100% 是
                                元                     .00
    股有限                                    产所需
    公司                                      的机器
                                          设备、
                                          原材料
                                          和服
                                          务,投
                                          资和融
                                          资。通过设立或投资等方式取得的子公司的其他说明
    1)深圳市奋达电器有限公司
    深圳市奋达电器有限公司由本公司与冯瑞聪、苗建新、刘书田于2004年9月17日投资设立,注册号为4403012153721,成立时注册资本为人民币100万元,其中本公司出资人民币51万元,占注册资本的51%。
    2005年6月28日冯瑞聪、苗建新、刘书田与肖勇签署股权转让协议,将其持有的深圳市奋达电器有限公司合计49%的股权全部转让给肖勇,转让价为49万元,转让后股权比例为:本公司占51%;肖勇占49%。
    2008年6月10日肖勇与本公司签署股权转让协议,将其持有的深圳市奋达电器有限公司49%的股权全部转让给本公司,2008年10月28日签署股权转让协议之补充协议,定价依据为2008年3月31日经审计的净资产,转让后,深圳市奋达电器有限公司为本公司的全资子公司,本次股权转让已于2008年12月1日办理了工商变更登记手续。
    2009年8月28日,根据公司股东会决议,奋达电器公司增加注册资本3700万元,由未分配利润转增,增资后注册资本为3800万元,本次增资业经深圳智慧源会计师事务所深智慧源【2009】验字第097号验资报告验证,并于2009年9月11日办理了工商变更登记手续。
    2)深圳市茂宏电气有限公司
    深圳市茂宏电气有限公司由本公司、惠州市新斯贝克动力科技有限公司(以下简称新斯贝克)共同出资组建,于2010年6月13日取得深圳市市场监督管理局核发的注册号440306104746537号《企业法人营业执照》,注册资本为人民币400万元。其中:本公司出资204万元,占注册资本的51%,新斯贝克出资196万元,占注册资本的49%。
    3)奋达(香港)控股有限公司
    奋达(香港)控股有限公司由本公司独资成立,并于2010年11月17日取得了编号为1529322的公司注册证书。2、合并范围发生变更的说明合并报表范围发生变更说明
                                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文□ 适用 √ 不适用3、境外经营实体主要报表项目的折算汇率
                 项目                                               资产和负债项目
                                              2013年06月30日
    奋达(香港)控股有限公司                   1美元 = 6.1787人民币                                   -
                 项目                                          收入、费用现金流量项目
                                                   2013年度
    奋达(香港)控股有限公司                   1美元 = 6.1787人民币                                   -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:                         --              --               104,547.53       --                --            88,372.53
    人民币                        --              --                63,547.63       --                --            45,944.07
    港币                           1,540.47 0.79655                  1,227.06        3,194.99 0.8109                 2,590.66
    美元                               337.85 6.1787                 2,087.47            141.94 6.2855                892.16
    欧元                           4,595.90 8.0536                  37,013.54        4,595.90 8.3176                38,226.86
    英镑                                57.30 9.4213                   539.84             57.30 10.1611               582.23
    泰铢                               670.00 0.197                    131.99            670.00 0.2038                136.55
    银行存款:                    --              --         448,223,441.25         --                --       554,234,259.45
    人民币                        --              --         433,910,877.48         --                --       542,792,885.55
    港币                         704,893.49 0.7965                 561,447.70      724,397.37 0.8109              587,341.57
    美元                       2,225,567.85 6.1787            13,751,116.07      1,726,836.74 6.2855            10,854,032.33
    欧元                                                                                       --
    其他货币资金:                --              --              1,192,196.32      --                --         1,331,351.64
    人民币                        --              --              1,192,196.32      --                --         1,331,351.64
    合计                          --              --         449,520,185.10         --                --       555,653,983.62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
                                                                           深圳市奋达科技股份有限公司 2013 半年度报告全文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                                                                 403,864.48                                428,908.60
    合计                                                                         403,864.48                                428,908.603、应收利息(1)应收利息
                                                                                                                         单位: 元
           项目              期初数                   本期增加                   本期减少                       期末数东莞银行股份有限公司
                                  870,955.00                 631,400.00                  870,955.00                    631,400.00深圳分行中国工商银行股份有限
                                  483,341.00                 383,792.00                  483,341.00                    383,792.00公司深圳宝安支行兴业银行股份有限公司
                                  258,378.00                 866,803.00                  258,378.00                    866,803.00深圳南新支行中信银行股份有限公司
                                 1,721,774.00                722,853.00               1,721,774.00                     722,853.00深圳宝安支行中国银行股份有限公司
                                                             721,633.00                                                721,633.00深圳宝安支行
    合计                             3,334,448.00               3,326,481.00              3,334,448.00                    3,326,481.004、应收账款(1)应收账款按种类披露
                                                                                                                         单位: 元
                                            期末数                                                  期初数
           种类                账面余额                 坏账准备                  账面余额                   坏账准备
                          金额        比例(%)        金额        比例(%)       金额       比例(%)        金额          比例(%)
    单项金额重大并单项计   16,697,381.                16,697,381.                24,888,43                18,633,729.9
                                          9.42%                     100%                    17.75%                        74.87%
    提坏账准备的应收账款             90                         90                    2.31                            2按组合计提坏账准备的应收账款
    组合一(按账龄)       160,540,81       90.58% 4,928,339.1          3.07% 115,300,5         82.25% 5,054,424.38             4.38%
                                                                                       深圳市奋达科技股份有限公司 2013 半年度报告全文
                                     1.33                                1                    18.60组合二(按性质)
                             160,540,81                     4,928,339.1                    115,300,5
    组合小计                                      90.58%                              3.07%                    82.25% 5,054,424.38                  4.38%
                                     1.33                                1                    18.60
                             177,238,19                     21,625,721.                    140,188,9                    23,688,154.3
    合计                                           --                                 --                        --                                --
                                     3.23                           01                        50.91                               0应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                             单位: 元
              应收账款内容                          账面余额                      坏账准备              计提比例(%)             计提理由
    Altec Lansing                                            16,697,381.90             16,697,381.90                       100% 收回的可能性较小
    合计                                                     16,697,381.90             16,697,381.90                 --                     --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                158,939,171.83                   99%             4,768,175.16         111,966,517.91            97.11%         3,358,995.54
    1 年以内小计            158,939,171.83                   99%             4,768,175.16         111,966,517.91            97.11%         3,358,995.54
    1至2年                       1,601,639.50                 1%                  160,163.95        1,711,981.41             1.48%          171,198.14
    2至3年                                                                                             139,697.97            0.12%               41,909.39
    3 年以上                                                                                        1,482,321.31             1.29%         1,482,321.31
    合计                    160,540,811.33              --                   4,928,339.11         115,300,518.60            --             5,054,424.38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)本报告期实际核销的应收账款情况
                                                                                                                                             单位: 元
                                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                                                                                         是否因关联交易产
       单位名称        应收账款性质                  核销时间               核销金额                   核销原因
                                                                                                                                 生Sva Da Amazania
                    货款                       2013 年 05 月 01 日              2,993,523.76 多次催收,无法收回 否Ltd 等
    合计                           --                       --                      2,993,523.76              --                     --应收账款核销说明(3)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
                                                                                                                               (%)
    第一名                  非关联方                                    50,645,344.86 1 年以内                                             28.57%
    第二名                  非关联方                                    16,697,381.90 1-2 年                                                9.42%
    第三名                  非关联方                                    16,305,243.29 1 年以内                                               9.2%
    第四名                  非关联方                                    14,878,589.62 1 年以内                                              8.39%
    第五名                  非关联方                                    13,592,470.97 1 年以内                                              7.67%
    合计                                   --                           112,119,030.64                --                                   63.25%5、其他应收款(1)其他应收款按种类披露
                                                                                                                                     单位: 元
                                                    期末数                                                     期初数
           种类                     账面余额                   坏账准备                   账面余额                         坏账准备
                              金额          比例(%)          金额      比例(%)         金额            比例(%)          金额          比例(%)按组合计提坏账准备的其他应收款
                           10,257,727.6
    组合一(按账龄)                               92.2%     338,548.07         3.3% 6,523,650.86            88.25%         276,623.53      4.24%
                                        6
    组合二(按性质)            585,917.14         5.27%                                 586,918.42           7.94%
                           10,843,644.8
    组合小计                                     97.47%      338,548.07        3.12% 7,110,569.28            96.19%         276,623.53      3.89%
                                        0单项金额虽不重大但单
    项计提坏账准备的其他        281,845.00         2.53%     281,845.00        100%      281,845.00           3.81%         281,845.00      100%应收款
                           11,125,489.8
    合计                                           --        620,393.07        --      7,392,414.28          --             558,468.53      --
                                        0
                                                                         深圳市奋达科技股份有限公司 2013 半年度报告全文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
                                                                                                                     单位: 元
                                              期末数                                               期初数
                                  账面余额                                             账面余额
           账龄
                                                   比例     坏账准备                               比例         坏账准备
                              金额                                                金额
                                                   (%)                                             (%)1 年以内其中:
    1 年以内                      10,219,675.66 99.63%            306,590.27         6,429,487.85 98.56%                192,884.63
    1 年以内小计                  10,219,675.66 99.63%            306,590.27         6,429,487.85 98.56%                192,884.63
    1至2年                                  2,989.00   0.03%             298.90             7,800.00   0.12%                 780.00
    2至3年                                  4,863.00   0.05%           1,458.90             4,863.00   0.07%                1,458.90
    3 年以上                               30,200.00   0.29%          30,200.00            81,500.01   1.25%             81,500.00
    合计                          10,257,727.66         --        338,548.07         6,523,650.86       --              276,623.53组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                     单位: 元
                                                                                                         占其他应收款总额的比
         单位名称          与本公司关系                    金额                        年限
                                                                                                                例(%)
    第一名                 非关联方                             9,146,675.08 1 年以内                                       82.21%
    第二名                 非关联方                               476,325.13 1 年以内                                         4.28%
    第三名                 非关联方                               324,802.84 1 年以内                                         2.92%
    第四名                 非关联方                               281,845.00 3 年以上                                         2.53%
    第五名                 非关联方                                   30,000.00 1 年以内                                      0.27%
           合计                   --                       10,259,648.05                --                              92.21%
                                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文6、预付款项(1)预付款项按账龄列示
                                                                                                                                   单位: 元
                                         期末数                                                          期初数
       账龄
                                金额                          比例(%)                           金额                         比例(%)
    1 年以内                                     3,582,663.48          98.86%                                   1,438,819.23            96.48%
    1至2年                                            32,653.50             0.9%                                   44,052.39             2.95%
    2至3年                                             8,540.00         0.24%                                          8,540.00          0.57%
    合计                                         3,623,856.98          --                                       1,491,411.62            --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
    第一名               非关联方                                     1,260,000.00 1 年以内                       未到结算期
    第二名               非关联方                                      810,192.40 1 年以内                        未到结算期
    第三名               非关联方                                      399,000.00 1 年以内                        未到结算期
    第四名               非关联方                                      112,000.00 1 年以内                        未到结算期
    第五名               非关联方                                      105,896.91 1 年以内                        未到结算期
    合计                               --                             2,687,089.31               --                               --预付款项主要单位的说明7、存货(1)存货分类
                                                                                                                                   单位: 元
                                           期末数                                                         期初数
         项目
                     账面余额              跌价准备            账面价值           账面余额               跌价准备             账面价值
    原材料                   30,902,695.92      856,315.62        30,046,380.30      25,160,815.17             856,315.62         24,304,499.55
    在产品                   43,677,297.56      366,317.90        43,310,979.66      29,223,734.27             366,317.90         28,857,416.37
    库存商品                 33,139,589.31      373,637.64        32,765,951.67      38,226,459.50             373,637.64         37,852,821.86
    发出商品                   298,804.33                            298,804.33       1,501,314.22                                 1,501,314.22
    委托加工物资              5,093,472.91                          5,093,472.91      4,854,739.20                                 4,854,739.20
    合计                 113,111,860.03        1,596,271.16       111,515,588.87     98,967,062.36           1,596,271.16         97,370,791.20
                                                                            深圳市奋达科技股份有限公司 2013 半年度报告全文(2)存货跌价准备
                                                                                                                        单位: 元
                                                                                 本期减少
      存货种类            期初账面余额           本期计提额                                                    期末账面余额
                                                                          转回               转销
    原材料                         856,315.62                                                                             856,315.62
    在产品                         366,317.90                                                                             366,317.90
    库存商品                       373,637.64                                                                             373,637.64
    合   计                       1,596,271.16                                                                           1,596,271.168、其他流动资产
                                                                                                                        单位: 元
                   项目                                       期末数                                       期初数
    理财产品                                                               118,000,000.00                               15,000,000.00
                   合计                                                118,000,000.00                               15,000,000.00其他流动资产说明9、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                        单位: 元
          项目              期初账面余额               本期增加                   本期减少                   期末账面余额
    一、账面原值合计                 23,175,149.32                                                                      23,175,149.32
    1.房屋、建筑物                   18,213,290.51                -517,377.97                                           17,695,912.54二、累计折旧和累计
                                  4,961,858.81                 517,377.97                                            5,479,236.78摊销合计
    1.房屋、建筑物                   18,213,290.51                -517,377.97                                           17,695,912.54三、投资性房地产账
                                 18,213,290.51                -517,377.97                                           17,695,912.54面净值合计
    1.房屋、建筑物                   18,213,290.51                -517,377.97                                           17,695,912.54
    1.房屋、建筑物                   18,213,290.51                -517,377.97                                           17,695,912.54五、投资性房地产账
                                 18,213,290.51                -517,377.97                                           17,695,912.54面价值合计
    1.房屋、建筑物                   18,213,290.51                -517,377.97                                           17,695,912.54
                                                                                                                        单位: 元
                                                                                                    本期
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文
    本期折旧和摊销额                                                                                        517,377.9710、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:          239,656,934.47                         10,817,037.76       132,357.00    250,341,615.23
    其中:房屋及建筑物          138,401,051.68                                                           138,401,051.68
      机器设备               77,244,004.79                          5,158,891.33        26,016.00     82,376,880.12
      运输工具                9,574,556.58                                               5,400.00      9,569,156.58
    办公设备                     13,546,948.82                          5,654,226.43       100,941.00     19,100,234.25
    其他设备                       890,372.60                               3,920.00                        894,292.60
            --             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:           82,424,321.54      19,084.22           8,269,664.30       126,578.65     90,586,491.41
    其中:房屋及建筑物           30,688,197.55                          3,401,830.73                      34,090,028.28
      机器设备               39,211,356.51      18,748.86           3,374,526.50        24,715.20     42,579,916.67
      运输工具                2,940,337.05                           423,347.13          5,130.00      3,358,554.18
    办公设备                      8,765,465.63                          1,020,718.30        96,733.45      9,689,450.48
    其他设备                       818,964.80         335.36              49,241.64                         868,541.80
            --             期初账面余额                                --                           本期期末余额
    三、固定资产账面净值合计    157,232,612.93                             --                            159,755,123.82
    其中:房屋及建筑物          107,712,854.13                             --                            104,311,023.40
      机器设备               38,032,648.28                             --                             39,796,963.45
      运输工具                6,634,219.53                             --                              6,210,602.40
    办公设备                      4,781,483.19                             --                              9,410,783.77
    其他设备                         71,407.80                             --                                 25,750.80
    办公设备                                                               --
    其他设备                                                               --
    五、固定资产账面价值合计    157,232,612.93                             --                            159,755,123.82
    其中:房屋及建筑物          107,712,854.13                             --                            104,311,023.40
      机器设备               38,032,648.28                             --                             39,796,963.45
      运输工具                6,634,219.53                             --                              6,210,602.40
    办公设备                      4,781,483.19                             --                              9,410,783.77
                                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文
    其他设备                              71,407.80                                    --                                            25,750.80本期折旧额元;本期由在建工程转入固定资产原价为元。11、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
    在建工程                        1,720,897.10                         1,720,897.10        1,272,903.44                         1,272,903.44
    合计                            1,720,897.10                         1,720,897.10        1,272,903.44                         1,272,903.44(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(%)
                                                               (%)                                金额石岩工
                    1,272,90 447,993.                                                                                             1,720,89业园二
                       3.44          66                                                                                               7.10期工程
                    1,272,90 447,993.                                                                                             1,720,89
    合计                                                            --          --                                --         --
                       3.44          66                                                                                               7.10在建工程项目变动情况的说明12、无形资产(1)无形资产情况
                                                                                                                                 单位: 元
           项目                  期初账面余额                  本期增加                      本期减少                 期末账面余额
    一、账面原值合计                          86,674,448.38                 38,084.98                                         86,712,533.36
    商标权                                      667,107.23                                                                          667,107.23
    软件                                       2,144,663.57                 18,624.60                                             2,163,288.17
    专利权                                      122,394.58                  19,460.38                                               141,854.96
    土地使用权                                83,740,283.00                                                                   83,740,283.00
    二、累计摊销合计                           7,419,262.25              1,086,185.54                                             8,505,447.79
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文
    商标权                                325,821.89             32,141.70                                    357,963.59
    软件                                 1,355,133.17           164,507.10                                   1,519,640.27
    专利权                                 82,455.16              4,660.40                                      87,115.56
    土地使用权                           5,655,852.03           884,876.34                                   6,540,728.37
    三、无形资产账面净值合计            79,255,186.13        -1,048,100.56                                  78,207,085.57
    商标权                                341,285.34                                                          309,143.64
    软件                                  789,530.40                                                          643,647.90
    专利权                                 39,939.42                                                           54,739.40
    土地使用权                          78,084,430.97                                                       77,199,554.63商标权软件专利权土地使用权
    无形资产账面价值合计                79,255,186.13        -1,048,100.56                                  78,207,085.57
    商标权                                341,285.34                                                          309,143.64
    软件                                  789,530.40                                                          643,647.90
    专利权                                 39,939.42                                                           54,739.40
    土地使用权                          78,084,430.97                                                       77,199,554.63本期摊销额 1,086,185.54 元。13、长期待摊费用
                                                                                                            单位: 元
       项目           期初数        本期增加额      本期摊销额       其他减少额       期末数         其他减少的原因
    装修费用             1,271,067.05    2,396,341.00      547,250.90                     3,120,157.15
    合计                 1,271,067.05    2,396,341.00      547,250.90                     3,120,157.15          --长期待摊费用的说明14、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                            单位: 元
                     项目                                 期末数                               期初数递延所得税资产:
    资产减值准备                                                        3,336,924.86                         4,049,892.86
                                                                   深圳市奋达科技股份有限公司 2013 半年度报告全文
    开办费                                                                327,364.56                             327,364.56
    小计                                                                3,664,289.42                            4,377,257.42递延所得税负债:(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                            3,664,289.42        23,842,385.24         4,377,257.42           25,842,893.9915、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                  24,246,622.83         993,178.96                           2,993,687.71      22,246,114.08
    二、存货跌价准备               1,596,271.16                                                                 1,596,271.16
    合计                          25,842,893.99         993,178.96                           2,993,687.71      23,842,385.24资产减值明细情况的说明16、短期借款(1)短期借款分类
                                                                                                               单位: 元
                    项目                                 期末数                                  期初数
    信用借款                                                          14,705,306.00                            20,000,000.00
    合计                                                              14,705,306.00                            20,000,000.00短期借款分类的说明17、应付票据
                                                                                                               单位: 元
                    种类                                 期末数                                  期初数
    银行承兑汇票                                                       4,396,638.32                             5,325,406.52
    合计                                                               4,396,638.32                             5,325,406.52
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文下一会计期间将到期的金额元。应付票据的说明18、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                                                        179,526,706.43                               140,353,574.23
    合计                                                            179,526,706.43                               140,353,574.2319、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                                                            11,220,759.00                              8,123,501.44
    合计                                                                11,220,759.00                              8,123,501.4420、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
                                10,511,041.66      72,398,419.54                    73,193,805.36              9,715,655.84贴和补贴
    二、职工福利费                                      2,016,703.27                     2,016,703.27
    三、社会保险费                                      4,003,587.24                     4,003,587.24其中:1.基本养老保
                                                    3,093,470.02                     3,093,470.02险费
    2.医疗保险费                                         258,251.93                       258,251.93
    3.失业保险费                                         508,719.00                       508,719.00
    4.工伤保险费                                          95,733.78                        95,733.78
    5.生育保险费                                          47,412.51                        47,412.51
    四、住房公积金                                      1,062,277.00                     1,062,277.00
    六、其他                             1,923.25                                                                      1,923.25工会经费和职工教
                                     1,923.25                                                                      1,923.25育经费
                                                                深圳市奋达科技股份有限公司 2013 半年度报告全文
    合计                       10,512,964.91        79,480,987.05                 80,276,372.87             9,717,579.0921、应交税费
                                                                                                           单位: 元
                    项目                                  期末数                              期初数
    增值税                                                             -22,851,766.75                      -28,633,641.67
    营业税                                                                 44,311.63                           47,249.13
    企业所得税                                                          4,627,746.55                        3,494,902.70
    个人所得税                                                            218,098.91                          167,608.59
    城市维护建设税                                                      1,266,614.17                        1,628,026.01
    堤围费                                                                  9,533.95                            6,071.71
    教育费附加                                                            908,527.67                        1,166,678.95
    印花税                                                                146,446.68                          245,855.46
    土地使用税                                                            254,665.05                          254,665.05
    房产税                                                                307,013.82                          307,013.82
    合计                                                               -15,068,808.32                      -21,315,570.25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22、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                                                         2,384,547.15                         1,256,079.89
    合计                                                               2,384,547.15                         1,256,079.8923、其他非流动负债
                                                                                                           单位: 元
                  项目                            期末账面余额                          期初账面余额
    其他非流动负债                                                   897,000.00                             1,197,000.00
    合计                                                             897,000.00                             1,197,000.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额
                                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文24、股本
                                                                                                             单位:元
                                                         本期变动增减(+、-)
                   期初数                                                                                 期末数
                                发行新股          送股        公积金转股          其他          小计
    股份总数       150,000,000.00                                                                          150,000,000.00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
    2010年10月12日,根据奋达实业股东会决议,公司以整体变更的方式发起设立为股份有限公司,以2010年8月31日经审计的净资产人民币133,077,019.64元中的人民币11,250万元折为股份公司的股本,未折股的净资产人民币20,577,019.64元转为股份公司资本公积;折股后注册资本变更为人民币11,250万元,此次折股业经中审国际会计师事务所有限公司以中审国际验字(2010)第01030007号验资报告验证。折股后出资人及出资比例为:肖奋出资7,537.50万元,占注册资本的67.00%;肖勇出资675万元,占注册资本的6.00%;刘方觉出资562.50万元,占注册资本的5.00%,肖文英出资450万元,占注册资本的4.00%;肖武出资450万元,占注册资本的4.00%;肖晓出资450万元,占注册资本的4.00%,汪泽其出资337.50万元,占注册资本的3.00%;肖韵出资337.50万元,占注册资本的3.00%;其他31位股东合计出资450万元,占注册资本的4.00%。此次变更已于2010年11月15日办理了工商变更登记手续,同时,经深圳市市场监督管理局(2010)第3114071号核准,公司由有限责任公司变更为非上市股份有限公司。
       2012年6月,经中国证券监督管理委员会证监许可[2012]563号文核准,公司首次向社会公开发行股票3,750万股,每股面值人民币1 元,发行价为每股人民币12.48元,募集资金总额为人民币468,000,000.00元,减除发行费用人民币41,634,850.66元,实际募集资金净额为人民币426,365,149.34元,其中37,500,000.00元计入股本,剩余388,865,149.34元计入资本公积,此次公开发行股票后,注册资本变更为人民币15,000万元,上述新增股本业经中审国际会计师事务所有限公司审验,并出具中审国际验字【2012】第01020118号验资报告。本期变更已于2012年11月15日办理了工商变更登记手续。25、资本公积
                                                                                                            单位: 元
            项目                    期初数                    本期增加               本期减少           期末数
    资本溢价(股本溢价)                 441,438,113.55                                                    441,438,113.55
    其他资本公积                               333,726.80                                                     333,726.80
    合计                                 441,771,840.35                                                    441,771,840.35资本公积说明26、盈余公积
                                                                                                            单位: 元
            项目                    期初数                    本期增加               本期减少           期末数
    法定盈余公积                          29,409,503.45                                                     29,409,503.45
    合计                                  29,409,503.45                                                     29,409,503.45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
                                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文27、未分配利润
                                                                                                                      单位: 元
                      项目                                         金额                                提取或分配比例
    调整前上年末未分配利润                                                        270,868,337.22                   --
    调整后年初未分配利润                                                          270,868,337.22                   --
    加:本期归属于母公司所有者的净利润                                                46,214,082.31                --
    应付普通股股利                                                                    30,000,000.00
    期末未分配利润                                                                287,082,419.52                   --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28、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                                                   413,876,461.78                               356,144,582.05
    其他业务收入                                                       4,591,726.12                                     5,364,285.29
    营业成本                                                       310,376,761.80                               276,024,259.97(2)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
    电声产品                             222,471,456.47         174,828,135.43           166,497,927.52         135,235,504.42
    健康电器                             187,257,182.45         128,724,009.05           184,606,129.60         131,880,467.58
    其他产品                               4,147,822.86           2,778,969.88              5,040,524.93                4,324,800.74
    合计                                 413,876,461.78         306,331,114.36           356,144,582.05         271,440,772.74(3)主营业务(分地区)
                                                                                                                      单位: 元
           地区名称                           本期发生额                                       上期发生额
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文
                            营业收入                  营业成本              营业收入                  营业成本
    美洲地区                     230,068,726.18            163,007,738.24           203,818,435.08        152,397,722.61
    亚洲地区                     118,808,265.13             96,348,174.05            83,214,986.30          66,216,447.86
    欧洲地区                      62,629,391.85             45,170,152.93            67,477,357.09          51,484,728.21
    其他地区                       2,370,078.62              1,805,049.14             1,633,803.58           1,341,874.06
    合计                         413,876,461.78            306,331,114.36           356,144,582.05        271,440,772.74(4)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(%)
    第一名                                         83,890,953.52                                                  20.05%
    第二名                                         31,876,926.44                                                     7.62%
    第三名                                         28,583,820.13                                                     6.83%
    第四名                                         27,394,200.31                                                     6.55%
    第五名                                         22,881,207.53                                                     5.47%
    合计                                          194,627,107.93                                                  46.52%营业收入的说明29、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
    营业税                                  254,949.96                 217,926.85
    城市维护建设税                         1,569,298.75                931,304.99
    教育费附加                             1,120,927.68                665,217.84
    合计                                   2,945,176.39              1,814,449.68                    --营业税金及附加的说明30、销售费用
                                                                                                            单位: 元
                  项目                        本期发生额                                  上期发生额
    运输费用                                                    4,009,231.78                                 3,618,191.16
    广告宣传费                                                  4,184,350.65                                 3,307,581.83
    办公费用                                                    1,328,059.03                                 1,366,263.05
    商检及验货费                                                1,031,201.44                                  938,505.35
                                          深圳市奋达科技股份有限公司 2013 半年度报告全文
    工资、提成及福利                        5,601,449.21                          4,945,943.32
    售后服务费用                            1,261,192.81                           309,224.22
    其他费用                                 612,411.12                           1,283,917.06
    合计                                   18,027,896.04                        15,769,625.9931、管理费用
                                                                                单位: 元
               项目       本期发生额                           上期发生额
    办公费用                                3,696,070.56                          2,789,964.62
    研发费用                               16,386,970.46                        12,757,332.25
    工资及福利费                            7,039,590.95                          6,318,526.16
    折旧费用                                2,855,111.69                          2,349,502.67
    其他费用                                2,883,248.71                          3,652,129.49
    合计                                   32,860,992.37                        27,867,455.1932、财务费用
                                                                                单位: 元
               项目       本期发生额                           上期发生额
    利息支出                                 669,905.43                           2,269,563.94
    减:利息收入                           -5,652,001.88                          -489,750.29
    汇兑损益                                6,365,912.20                        -1,330,024.45
    其他                                      18,937.54                            102,671.64
    合计                                    1,402,753.29                           552,460.8433、投资收益(1)投资收益明细情况
                                                                                单位: 元
                   项目        本期发生额                        上期发生额
    其他                                       2,172,065.71                       1,434,890.34
    合计                                       2,172,065.71                       1,434,890.3434、资产减值损失
                                                                                单位: 元
                                                             深圳市奋达科技股份有限公司 2013 半年度报告全文
                         项目                           本期发生额                            上期发生额
    一、坏账损失                                                     993,015.01                                   -199,565.16
    二、存货跌价损失                                                                                               -33,485.45
    合计                                                             993,015.01                                   -233,050.6135、营业外收入(1)营业外收入情况
                                                                                                               单位: 元
                                                                                            计入当期非经常性损益的
                  项目                 本期发生额                上期发生额
                                                                                                       金额
    非流动资产处置利得合计                                                          75,837.22
    其中:固定资产处置利得                                                          75,837.22
    接受捐赠                                       399,144.00                   338,929.60
    政府补助                                      2,149,164.00                1,249,598.00
    赔偿收入                                         6,000.00                   216,909.27
    其他                                           244,919.81                       32,994.78
    合计                                          2,799,227.81                1,914,268.87(2)政府补助明细
                                                                                                               单位: 元
               项目              本期发生额              上期发生额                             说明深圳市财政委员会企业改制上市
                                       800,000.00               300,000.00培育项目深圳市市场监督管理局 2011 年第
                                                                     6,000.00十批专利申请资助
    2012 年度递延收益摊销                  300,000.00               300,000.00深圳市市场监督管理据拨付的
                                                                 10,000.002011 年第 1 批专利资助深圳市财政委员会拨付的 2011 年
                                                                 83,000.00开拓资金第 2 批产品认证项深圳市财政委员会拨付的 2011 年
                                                                 60,000.00开拓资金第 4 批境外展览会深圳市宝安区财政局会拨付企业
                                       489,114.00               490,598.00出口信用保费
    深圳市宝安区财政局科技研发费           500,000.00
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文用
    开拓资金补贴款                                29,100.00深圳市中小企业发展促进会 2011
                                              30,950.00年度马来西亚展补贴费
    合计                                     2,149,164.00                1,249,598.00                      --营业外收入说明36、营业外支出
                                                                                                                   单位: 元
                                                                                                    计入当期非经常性损益
                    项目                          本期发生额                    上期发生额
                                                                                                            的金额
    非流动资产处置损失合计                                       5,778.35                  138,741.11
    其中:固定资产处置损失                                       5,778.35                  138,741.11
    对外捐赠                                                  1,700,000.00                 193,000.00
    合计                                                      1,725,778.35                 358,824.06营业外支出说明37、所得税费用
                                                                                                                   单位: 元
                           项目                                   本期发生额                          上期发生额
    按税法及相关规定计算的当期所得税                                                8,286,503.00                  5,537,109.62
    递延所得税调整                                                                   712,968.00                     809,893.00
    合计                                                                            8,999,471.00                  6,347,002.6238、基本每股收益和稀释每股收益的计算过程
    本公司报告期内的每股收益计算过程如下:
                 项目                           本期发生额                                上期发生额
    归属于公司普通股股东的净利润                                 46,214,082.31                           36,597,701.02
    已发行的普通股加权平均数                                    150,000,000.00                          118,750,000.00
    基本每股收益(每股人民币元)                                             0.31                                 0.31
    稀释每股收益(每股人民币元)                                             0.31                                 0.31
                                      深圳市奋达科技股份有限公司 2013 半年度报告全文39、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
    往来款收入                                                               656,148.94
    银行存款利息收入                                                        6,133,430.71
    政府补助及奖励                                                          1,849,164.00
    租金收入                                                                1,288,352.00
    其他收入                                                                1,585,334.89
                             合计                                      11,512,430.54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
    办公差旅费                                                              4,167,612.51
    研发费及模具费                                                          2,206,041.51
    招待费用                                                                 518,593.55
    广告宣传费                                                               994,833.41
    商检及验货费                                                             891,103.75
    售后服务费                                                                 26,080.00
    运输费用                                                                3,534,901.22
    其他支出                                                                4,886,582.56
    往来款支出                                                              4,244,692.08
                             合计                                      21,470,440.59支付的其他与经营活动有关的现金说明(3)支付的其他与投资活动有关的现金
                                                                           单位: 元
                             项目                         金额
    银行投资理财产品                                                      103,000,000.00
                             合计                                     103,000,000.00支付的其他与投资活动有关的现金说明
                                                      深圳市奋达科技股份有限公司 2013 半年度报告全文40、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                                                      46,107,637.17                36,356,998.81
    加:资产减值准备                                              993,015.01                   -233,050.61
    固定资产折旧、油气资产折耗、生产性生物资产折旧               8,806,126.49                 8,184,471.85
    无形资产摊销                                                 1,086,185.54                 1,090,615.33
    长期待摊费用摊销                                              547,250.90                    291,570.33处置固定资产、无形资产和其他长期资产的损失(收益
                                                                                            131,626.66以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                           5,778.35                     7,114.45
    财务费用(收益以“-”号填列)                               4,516,357.24                 1,386,574.39
    投资损失(收益以“-”号填列)                              -2,172,065.71                 -1,434,890.34
    递延所得税资产减少(增加以“-”号填列)                      712,968.00                    -89,527.59
    存货的减少(增加以“-”号填列)                           -14,494,997.67               -16,952,049.35
    经营性应收项目的减少(增加以“-”号填列)                 -34,740,473.27                 3,284,744.16
    经营性应付项目的增加(减少以“-”号填列)                  39,624,534.68                 -1,254,603.82
    经营活动产生的现金流量净额                                  50,992,316.73                30,769,594.27
    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                                              88,327,988.78               539,755,206.18
    减:现金的期初余额                                         194,322,631.98               167,527,033.92
    现金及现金等价物净增加额                               -105,994,643.20                  372,228,172.26(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                                                    88,327,988.78               194,322,631.98
    其中:库存现金                                                104,547.53                    175,469.13
    可随时用于支付的银行存款                                88,223,441.25               539,579,737.05
    三、期末现金及现金等价物余额                                88,327,988.78               194,322,631.98现金流量表补充资料的说明
                                                                 深圳市奋达科技股份有限公司 2013 半年度报告全文八、关联方及关联交易1、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
                                                      开发、制造、
                                                      销售家用电
    深圳市奋达                                            器、五金电
    电器有限公 控股子公司 有限公司   深圳       肖奋      器、电子产 3800 万元           100%      100% 76638976-9
    司                                                    品,货物及
                                                      技术进出
                                                      口。
                                                      有源音箱、
                                                      USB 电源
                                                      功放技术开
                                                      发(不含生
                                                      产加工);有
                                                      源音箱高能
                                                      效功放产品
                                                      的销售;家
                                                      用电器、五
                                                      金电器、电
                                                      子产品的技
    深圳市茂宏                                            术开发(不
    电气有限公 控股子公司 有限公司   深圳       肖奋      含生产加       400 万元         51%       51% 55717358-2
    司                                                    工)及销售;
                                                      兴办实业
                                                      (具体项目
                                                      另行申报);
                                                      货物及技术
                                                      进出口。法
                                                      律、行政法
                                                      规、国务院
                                                      决定规定在
                                                      登记前须批
                                                      准的项目除
                                                      外)
                                                      进出口音
    奋达(香港)                                          响、耳机、
    控股有限公 控股子公司 有限公司   香港       肖奋      微型喇叭、 15 万美元           100%      100% -
    司                                                    美发电器、
                                                      医疗电子及
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                       其生产所需
                                                       的机器设
                                                       备、原材料
                                                       和服务,投
                                                       资和融资。2、本企业的其他关联方情况
           其他关联方名称                        与本公司关系                           组织机构代码
    深圳市奋达投资有限公司              实际控制人控制的企业                   67483747-2
    深圳市鹊哥科技有限公司              实际控制人控制的企业                   55544332-3
    深圳市米博士教育科技有限公司        实际控制人控制的企业                   051529510本企业的其他关联方情况的说明九、承诺事项1、重大承诺事项
    本公司首次公开发行股票前全体股东承诺:自公司股票上市之日起三十六个月内,不转让或者委托他人管理其直接或间接持有的公司本次发行前已发行的股份,也不由公司回购该部分股份。
    担任公司董事、监事、高级管理人员的股东肖奋、汪泽其、肖勇、肖文英、郭雪松、曾秀清、黄汉龙、肖晓、谢玉平还承诺:除前述锁定期外,在担任公司董事、监事或高级管理人员期间每年转让的股份不超过其所持有的公司股份总数的25%;在离职后半年内不转让所持有的公司股份,离职半年后的十二月内通过证券交易所挂牌交易出售公司股份数量占其所持有公司股份总数的比例不超过50%。承诺期限届满后,上述股份可以上市流通和转让。十、其他重要事项1、其他
    2012年10月,客户Altec Lansing拒绝按协议支付货款,公司已向美国地区法院加州南区法院提起诉讼,截止本报告日,该诉讼尚未判决及结案。十一、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
          种类                          期末数                                          期初数
                                                                                        深圳市奋达科技股份有限公司 2013 半年度报告全文
                                账面余额                          坏账准备                     账面余额                              坏账准备
                                               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                           18.52
                            16,697,381.90                     16,697,381.90      100% 23,434,146.12 31.85%                    17,179,443.73 73.31%
    提坏账准备的应收账款                                 %按组合计提坏账准备的应收账款
                                               81.48
    组合一(按账龄)            73,443,451.00                      2,220,046.25      3.02% 50,152,002.93 68.15%                    2,383,680.04       4.75%
                                                     %
                                               81.48
    组合小计                    73,443,451.00                      2,220,046.25      3.02% 50,152,002.93 68.15%                    2,383,680.04       4.75%
                                                     %
    合计                        90,140,832.90 --                  18,917,428.15 --            73,586,149.05 --                    19,563,123.77 --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
                                                                                                                                               单位: 元
             应收账款内容                            账面余额                 坏账准备               计提比例(%)                     计提理由
    Altec Lansing                                         16,697,381.90              16,697,381.90                         100%
    合计                                                  16,697,381.90              16,697,381.90               --                           --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:          --                        --             --                      --                               --            --
    1 年以内                73,204,269.28 99.67%                    2,196,128.08                   48,897,050.32           97.5%             1,466,911.511 年以内小
                        73,204,269.28 99.67%                    2,196,128.08                   48,897,050.32           97.5%             1,466,911.51计
    1至2年                       239,181.72        0.33%               23,918.17                        267,106.11         0.53%                   26,710.61
    2至3年                                                                                              139,697.97         0.28%                   41,909.39
    3 年以上                                                                                            848,148.53         1.69%              848,148.53
    合计                    73,443,451.00           --              2,220,046.25                   50,152,002.93            --               2,383,680.04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
                                                                          深圳市奋达科技股份有限公司 2013 半年度报告全文□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期实际核销的应收账款情况
                                                                                                                          单位: 元
                                                                                                               是否因关联交易产
    单位名称         应收账款性质             核销时间             核销金额                   核销原因
                                                                                                                        生
    孟加拉 Massive 等   货款                 2013 年 05 月 01 日              922,890.07 多次催收,无法收回
         合计              --                     --                      922,890.07              --                    --应收账款核销说明(3)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
                                                                                                                    (%)
    第一名                 非关联方                            16,697,381.90 1-2 年                                              18.52%
    第二名                 非关联方                            16,305,243.29 一年以内                                            18.09%
    第三名                 非关联方                            14,878,589.62 一年以内                                            16.51%
    第四名                 非关联方                                6,062,641.52 一年以内                                         6.73%
    第五名                 非关联方                                3,969,167.10 一年以内                                          4.4%
           合计                    --                      57,913,023.43                  --                                 64.25%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
                                                (%)                       (%)                          (%)                    (%)按组合计提坏账准备的其他应收款
                                                                                                       88.43
    组合一(按账龄)                6,644,515.24 79.8%         223,652.70 3.37%            6,448,525.41              272,659.77 4.23%
                                                                                                          %
                                                16.81
    组合二(按性质)                1,399,897.72                                            561,517.83 7.7%
                                                   %
                                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                      96.61                                                      96.13
    组合小计                         8,044,412.96                       223,652.70 2.78%        7,010,043.24                        272,659.77 3.89%
                                                           %                                                           %单项金额虽不重大但单项
    计提坏账准备的其他应收            281,845.00 3.39%                  281,845.00 100%             281,845.00 3.87%                281,845.00 100%款
    合计                             8,326,257.96 --                    505,497.70 --           7,291,888.24 --                     554,504.77 --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
                                                                                                                                          单位: 元
                                      期末数                                                                期初数
                         账面余额                                                          账面余额
       账龄
                                              比例             坏账准备                                          比例            坏账准备
                       金额                                                              金额
                                              (%)                                                                (%)1 年以内
    其中:         --                        --           --                       --                           --             --
    1 年以内小计             6,613,163.24 99.53%                      198,394.90               6,363,362.40 98.67%                           190,900.87
    1至2年                        2,989.00        0.05%                   298.90
    2至3年                        4,863.00        0.07%                 1,458.90                     4,863.00        0.08%                     1,458.90
    3 年以上                   23,500.00          0.35%                23,500.00                    80,300.01        1.25%                    80,300.00
    合计                     6,644,515.24          --                 223,652.70               6,448,525.41           --                     272,659.77组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                          单位: 元
    其他应收款内容            账面余额                          坏账准备                计提比例(%)                          计提理由
    朱力新                               281,845.00                           281,845.00                        100% 收回的可能性较小
    合计                                 281,845.00                           281,845.00              --                                --(2)其他应收款金额前五名单位情况
                                                                                                                                          单位: 元
                                                                       深圳市奋达科技股份有限公司 2013 半年度报告全文
                                                                                                    占其他应收款总额的比
         单位名称            与本公司关系              金额                          年限
                                                                                                              例(%)
    第一名                  非关联方                            5,633,041.96 一年以内                                     67.65%
    第二名                  关联方                               853,216.48 一年以内                                      10.25%
    第三名                  非关联方                             476,325.13 一年以内                                       5.72%
    第四名                  非关联方                             324,802.84 一年以内                                        3.9%
    第五名                  非关联方                             281,845.00 3 年以上                                       3.39%
           合计                    --                       7,569,231.41              --                              90.91%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
                                                                                      说明深圳市奋
                     14,789,57 14,789,57        14,789,57
    达电器有 成本法                                                 100%       100%
                          0.93      0.93             0.93限公司深圳市茂
                     2,040,000 2,040,000        2,040,000
    宏电气有 成本法                                                  51%          51%
                           .00          .00           .00限公司奋达(香
                     983,700.0 983,700.0        983,700.0
    港)控股 成本法                                                 100%       100%
                            0            0             0有限公司
                     17,813,27 17,813,27        17,813,27
    合计           --                                               --         --          --
                          0.93      0.93             0.93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                                                233,286,763.20                                    176,395,669.04
    其他业务收入                                                   8,659,986.40                                     9,124,660.51
                                                                    深圳市奋达科技股份有限公司 2013 半年度报告全文
    合计                                                      241,946,749.60                               185,520,329.55
    营业成本                                                  189,678,909.35                               149,297,472.15(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
    电声行业                          233,286,763.20          184,855,044.12        176,395,669.04         143,926,417.20
    合计                              233,286,763.20          184,855,044.12        176,395,669.04         143,926,417.20(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
    电声产品                          222,471,456.47          175,231,075.44        166,497,927.52         135,425,737.25
    其他产品                           10,815,306.73            9,623,968.68            9,897,741.52         8,500,679.96
    合计                              233,286,763.20          184,855,044.12        176,395,669.04         143,926,417.21(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
    美洲地区                           73,315,587.30           53,843,130.86         45,169,094.52          37,486,956.96
    欧洲地区                           35,170,682.38           27,050,654.69         41,712,394.42          33,405,848.68
    亚洲地区                          124,021,310.75          103,379,520.25         88,439,048.34          72,164,985.38
    其他地区                              779,182.77              581,738.32            1,075,131.76          868,626.19
    合计                              233,286,763.20          184,855,044.12        176,395,669.04         143,926,417.21(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(%)
    第一名                                                                         28,583,820.13                    11.81%
    第二名                                                                         27,394,200.31                    11.32%
                                                               深圳市奋达科技股份有限公司 2013 半年度报告全文
    第三名                                                                        22,881,207.53                     9.46%
    第四名                                                                        12,388,480.83                     5.12%
    第五名                                                                         11,324,348.23                    4.68%
    合计                                                                         102,572,057.03                    42.39%5、投资收益(1)投资收益明细
                                                                                                             单位: 元
                        项目                                 本期发生额                        上期发生额
    成本法核算的长期股权投资收益                                                                             41,000,000.00
    其他                                                                  794,863.05                           166,742.48
    合计                                                                  794,863.05                         41,166,742.486、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                                                                    15,402,119.64                  48,981,845.84
    加:资产减值准备                                                            228,187.38                     -706,251.94
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             7,543,907.20                   7,294,214.93
    无形资产摊销                                                               1,086,185.54                   1,089,415.33
    长期待摊费用摊销                                                            168,034.02                      44,910.81处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                                                           131,626.66填列)
    固定资产报废损失(收益以“-”号填列)                                         4,850.40                       7,114.45
    财务费用(收益以“-”号填列)                                             2,592,789.09                   2,058,327.25
    投资损失(收益以“-”号填列)                                              -794,863.05              -41,166,742.48
    递延所得税资产减少(增加以“-”号填列)                                    104,205.40                     105,937.79
    存货的减少(增加以“-”号填列)                                          -8,164,644.55                    267,390.27
    经营性应收项目的减少(增加以“-”号填列)                            -19,064,310.22                     27,890,950.57
    经营性应付项目的增加(减少以“-”号填列)                                11,217,311.40              -23,788,227.43
    经营活动产生的现金流量净额                                                10,323,772.25                  22,210,512.05
    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:                                      --                             --
                                                                  深圳市奋达科技股份有限公司 2013 半年度报告全文
    现金的期末余额                                                              67,706,203.31               451,952,851.02
    减:现金的期初余额                                                         142,224,056.50                48,254,455.72
    现金及现金等价物净增加额                                                    -74,517,853.19              403,698,395.30十二、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
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                        -5,778.35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
                                                                          2,149,164.00一标准定额或定量享受的政府补助除外)
    委托他人投资或管理资产的损益                                              2,172,065.71
    除上述各项之外的其他营业外收入和支出                                      -1,069,936.19
    减:所得税影响额                                                            490,327.28
       少数股东权益影响额(税后)                                              -245.00
    合计                                                                      2,755,432.89             --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、境内外会计准则下会计数据差异(1)同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位: 元
                                     归属于上市公司股东的净利润                  归属于上市公司股东的净资产
                                    本期数              上期数                   期末数                 期初数
    按中国会计准则                      46,214,082.31         36,597,701.02          908,263,763.32         892,049,681.02按国际会计准则调整的项目及金额(2)同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位: 元
                                     归属于上市公司股东的净利润                  归属于上市公司股东的净资产
                                    本期数              上期数                   期末数                 期初数
    按中国会计准则                      46,214,082.31         36,597,701.02          908,263,763.32         892,049,681.02
                                                                         深圳市奋达科技股份有限公司 2013 半年度报告全文按境外会计准则调整的项目及金额3、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                                         5.08%                      0.31                      0.31扣除非经常性损益后归属于公司普通股股东
                                                                     4.78%                      0.29                      0.29的净利润4、公司主要会计报表项目的异常情况及原因的说明
    (1)主要财务数据的异常情况及原因的说明                                                                            单位:元
                    本报告期        上年同期       同比增减(%)                           变动原因
    财务费用            1,402,753.29     552,460.84          153.91% 人民币升值产生汇兑损失
    所得税费用          8,999,471.00    6,347,002.62          41.79% 经营业绩增长
    研发投入           16,386,970.46 12,757,332.25            28.45% 新产品、新技术的研发投入增加
    经营活动产生的                                                      加强客户应收款回收管理,同时收到的税费返还以及银行利
                   50,992,316.73 30,769,594.27            65.72%
    现金流量净额                                                        息增加投资活动产生的
                 -117,058,026.22 -47,786,918.14          144.96% 自有资金投资的银行理财影响现金流量净额
    筹资活动产生的                                                      去年同期公司成功首次公开发行,收到募集资金,本期不存
                  -36,082,481.90 388,263,994.58          -109.29%
    现金流量净额                                                        在该等事项
    现金及现金等价                                                      去年同期公司首次公开发行股票,收到募集资金、而本期公
                 -105,994,643.20 372,228,172.26          -128.48%
    物净增加额                                                          司利用自有资金进行银行理财导致投资活动现金流出增加
    (2)资产负债表项目的异常情况及原因的说明                                                                            单位:元
               2013年6月30日 2012年12月31日 同比增减(%)                                 变动原因
    应收帐款       155,612,472.22    116,500,796.61        33.57% 主要系公司新产品从二季度开始实现大批量出货、销售增加。
    预付帐款          3,623,856.98     1,491,411.62       142.98% 主要系公司购买设备支付的预付款。
    其他应收款       10,505,096.73     6,833,945.75        53.72% 主要系应收出口退税增加。
    在建工程          1,720,897.10     1,272,903.44        35.19% 主要系公司二期建设发生的设计费、审图费等。
    长期待摊费用      3,120,157.15     1,271,067.05       145.48% 主要系公司厂房发生的改修费用。
    预收款项         11,220,759.00     8,123,501.44        38.13% 主要系客户支付的预付款。
    其他应付款        2,384,547.15     1,256,079.89        89.84% 主要系公司购买设备尚未支付的部分尾款。
                                                              深圳市奋达科技股份有限公司 2013 半年度报告全文
                                    第九节 备查文件目录一、载有董事长签名的公司2013半年度报告全文原件。二、载有公司负责人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表。三、报告期内在中国证监会指定网站上公开披露过的所有公司公告文件的的正文及公告原稿。四、其他相关资料。
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