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东易日盛(002713)公告正文

东易日盛:2018年年度审计报告

公告日期 2019-04-22
股票简称:东易日盛 股票代码:002713
东易日盛家居装饰集团股份有限公司

财务报表及审计报告
二零一八年十二月三十一日止年度
东易日盛家居装饰集团股份有限公司


财务报表及审计报告
二零一八年十二月三十一日止年度




内容                                页码



审计报告                            1-4


合并及公司资产负债表                5-8


合并及公司利润表                    9 - 10


合并及公司现金流量表               11 - 12


合并及公司股东权益变动表           13 - 16


财务报表附注                       17 - 111
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(一)   公司基本情况 - 续

       2016 年 8 月 5 日,公司 2016 年第五次临时股东大会审议通过非公开发行股票的相关议案。
       2017 年 8 月 2 日,公司 2017 年第三次临时股东大会审议通过延长非公开发行股票有效期相
       关议案。2017 年 8 月 8 日中国证券监督管理委员会《关于核准东易日盛家居装饰集团股份
       有限公司非公开发行股票的批复》(证监许可[2017]1286 号)核准公司非公开发行不超过
       28,022,417 股人民币普通股(A)股股票。公司于 2017 年 12 月 19 日向天津晨鑫商务咨询有限
       公司和万科链家(北京)装饰有限公司非公开发行股票 9,607,685 股(每股面值人民币 1 元,发
       行 价 人民 币 24.98 元), 增 加股 本人 民 币 9,607,685.00 元 , 变更后 公 司股 本为 人民 币
       262,907,131.00 元。扣除承销费、咨询费等费用后,增加本公司资本公积-股本溢价人民币
       214,402,678.61 元。上述非公开发行新增股份于 2017 年 12 月 27 日在中国证券登记结算有
       限责任公司深圳分公司办理了登记托管手续,并于 2018 年 1 月 5 日在深圳证券交易所上
       市。

       根据公司 2018 年 4 月 24 日召开的第四届董事会第一次会议决议和修改后的公司章程以及
       2016 年度股票激励计划的相关规定,对 4 名已离职激励对象已获授但尚未解除限售的限制
       性股票计 14.868 万股进行回购注销,减少股本人民币 148,680.00 元。变更后公司股本为人
       民币 262,758,451.00 元。

       根据公司 2018 年 8 月 16 日召开的第四届董事会第二次会议决议和修改后的公司章程以及
       2016 年度股票激励计划的相关规定,将 2016 年股票激励计划授予的 25 名激励对象已获授
       但未满足解锁条件及 3 名已离职激励对象共计 9.2894 万股限制性股票回购注销,减少股本
       人民币 92,894.00 元。变更后公司股本为人民币 262,665,557.00 元。

       上述授予限制性股票、回购注销限制性股票及非公开发行股票之相关注册资本更新的工商
       变更手续尚在进行中。

       公司注册地址:北京市房山区长沟镇房易路西侧。法定代表人:陈辉;统一社会信用代码
       为:911100006330023135,公司所属行业性质:建筑装饰业。

       本公司及子公司(以下简称“本集团”)的主要业务是向个人客户和住宅开发商提供家居装
       饰设计与施工服务;全国性家装品牌的特许经营业务;加工木门、柜体、厨卫系列;销售
       建筑材料、装饰材料、家具;货物进出口、技术进出口。

       本公司的主要办公场所位于中国北京市朝阳区酒仙桥北路 10 号电子城 IT 产业园 C3B 座东
       易大厦。

       本公司的公司及合并财务报表于 2019 年 4 月 18 日已经本公司董事会批准。

       本年度合并财务报表范围详细情况参见附注(七)“在其他主体中的权益”。本年度合并财务
       报表范围变化详细情况参见附注(六)“合并范围的变更”。




                                                                                            - 18 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(二)   财务报表的编制基础

       编制基础

       本集团执行财政部颁布的企业会计准则及相关规定。此外,本集团还按照《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(2014 年修订)》披露有关财务信息。

       持续经营

       截至 2018 年 12 月 31 日止,本集团流动负债合计金额超过流动资产合计金额人民币
       222,056,083.16 元。因本集团于 2018 年 12 月 31 日拥有尚未动用的银行授信额度人民币 2 亿
       元以维持本集团的继续经营;同时,本集团管理层考虑到本集团持续的盈利能力及持续经
       营性现金净流入等经营成果及现金流量状况,因此本财务报表系在持续经营假设的基础上
       编制。

       记账基础和计价原则

       本集团会计核算以权责发生制为记账基础。除某些金融工具以公允价值计量外,本财务报
       表以历史成本作为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。

       在历史成本计量下,资产按照购置时支付的现金或者现金等价物的金额或者所付出的对价
       的公允价值计量。负债按照因承担现时义务而实际收到的款项或者资产的金额,或者承担
       现时义务的合同金额,或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价
       物的金额计量。

       公允价值是市场参与者在计量日发生的有序交易中,出售一项资产所能收到或者转移一项
       负债所需支付的价格。无论公允价值是可观察到的还是采用估值技术估计的,在本财务报
       表中计量和披露的公允价值均在此基础上予以确定。

       公允价值计量基于公允价值的输入值的可观察程度以及该等输入值对公允价值计量整体的
       重要性,被划分为三个层次:

          第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价。
          第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值。
          第三层次输入值是相关资产或负债的不可观察输入值。


(三)   重要会计政策和会计估计

       1、遵循企业会计准则的声明

       本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于 2018 年 12 月 31 日的
       公司及合并财务状况以及 2018 年度的公司及合并经营成果、公司及合并股东权益变动和公
       司及合并现金流量。

                                                                                        - 19 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       2、会计期间

       本集团的会计年度为公历年度,即每年 1 月 1 日起至 12 月 31 日止。

       3、营业周期

       营业周期是指企业从购买用于加工的资产起至实现现金或现金等价物的期间。本集团的营
       业周期为 12 个月。

       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。本公司编制本财务报表时所采用的货币为人民币。

       5、非同一控制下企业合并的会计处理方法

       5.1 非同一控制下的企业合并及商誉

       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,为非同一控制下的企业合
       并。

       合并成本指购买方为取得被购买方的控制权而付出的资产、发生或承担的负债和发行的权
       益性工具的公允价值。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,于发生时计入当期损益。

       购买方在合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债在购买日
       以公允价值计量。

       当合并协议中约定根据未来多项或有事项的发生,购买方需追加/要求返还之前已经支付的
       合并对价时,本集团将合并协议约定的或有对价确认为一项负债/资产,作为企业合并转移
       对价的一部分,按照其在购买日的公允价值计入企业合并成本。购买日后 12 个月内,若出
       现对购买日已存在情况的新的或者进一步证据而需要调整或有对价的,将予以确认并对原
       计入商誉的金额进行调整。其他情况下发生的或有对价变化或调整,或有对价属于资产/负
       债性质的,按照《企业会计准则第 22 号—金融工具确认和计量》计量,发生的变化或调整
       计入当期损益。

       合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,作为一项资产确
       认为商誉并按成本进行初始计量。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,计入当期损益。

       因企业合并形成的商誉在合并财务报表中单独列报,并按照成本扣除累计减值准备后的金
       额计量。


                                                                                  - 20 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       6、合并财务报表的编制方法

       合并财务报表的合并范围以控制为基础予以确定。控制是指投资方拥有对被投资方的权力,
       通过参与被投资方的相关活动而享有可变回报,并且有能力运用对被投资方的权力影响其
       回报金额。一旦相关事实和情况的变化导致上述控制定义涉及的相关要素发生了变化,本
       集团将进行重新评估。

       子公司的合并起始于本集团获得对该子公司的控制权时,终止于本集团丧失对该子公司的
       控制权时。

       对于本集团处置的子公司,处置日(丧失控制权的日期)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。

       对于通过非同一控制下的企业合并取得的子公司,其自购买日(取得控制权的日期)起的经
       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。

       子公司采用的主要会计政策和会计期间按照本公司统一规定的会计政策和会计期间厘定。

       本公司与子公司及子公司相互之间发生的内部交易对合并财务报表的影响于合并时抵销。

       子公司所有者权益中不属于母公司的份额作为少数股东权益,在合并资产负债表中股东权
       益项目下以“少数股东权益”项目列示。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,
       其余额仍冲减少数股东权益。

       对于购买子公司少数股权或因处置部分股权投资但没有丧失对该子公司控制权的交易,作
       为权益性交易核算,调整归属于母公司所有者权益和少数股东权益的账面价值以反映其在
       子公司中相关权益的变化。少数股东权益的调整额与支付/收到对价的公允价值之间的差额
       调整资本公积,资本公积不足冲减的,调整留存收益。

       因处置部分股权投资或其他原因丧失了对原有子公司控制权的,剩余股权按照其在丧失控
       制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按
       原持股比例计算应享有原子公司自购买日开始持续计算的净资产的份额之间的差额,计入
       丧失控制权当期的投资收益, 同时冲减商誉。与原有子公司股权投资相关的其他综合收益,
       在丧失控制权时转为当期投资收益。




                                                                                 - 21 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       7、合营安排分类及会计处理方法

       合营安排分为共同经营和合营企业,该分类通过考虑该安排的结构、法律形式以及合同条
       款等因素根据合营方在合营安排中享有的权利和承担的义务确定。共同经营,是指合营方
       享有该安排相关资产且承担该安排相关负债的合营安排。合营企业是指合营方仅对该安排
       的净资产享有权利的合营安排。

       本集团对合营企业的投资采用权益法核算,具体参见附注(三)、13.3.2“按权益法核算的长
       期股权投资”。

       8、现金及现金等价物的确定标准

       现金是指库存现金以及可以随时用于支付的存款。现金等价物是指本集团持有的期限短、
       流动性强、易于转换为已知金额现金、价值变动风险很小的投资。

       9、外币业务

       外币交易在初始确认时采用与交易发生日即期汇率近似的汇率折算。

       于资产负债表日,外币货币性项目采用该日即期汇率折算为人民币,因该日的即期汇率与
       初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,均计入当期损益。

       10、金融工具

       在本集团成为金融工具合同的一方时确认一项金融资产或金融负债。金融资产和金融负债
       在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产和
       金融负债,相关的交易费用直接计入损益,对于其他类别的金融资产和金融负债,相关交
       易费用计入初始确认金额。

       对于以常规方式购买或出售金融资产的,在交易日确认将收到的资产和为此将承担的负
       债,或者在交易日终止确认已出售的资产。

       10.1 实际利率法

       实际利率法是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其
       摊余成本及各期利息收入或支出的方法。实际利率是指将金融资产或金融负债在预期存续
       期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所
       使用的利率。

       在计算实际利率时,本集团在考虑金融资产或金融负债所有合同条款的基础上预计未来现
       金流量(不考虑未来的信用损失),同时还考虑金融资产或金融负债合同各方之间支付或收
       取的、属于实际利率组成部分的各项收费、交易费用及折价或溢价等。




                                                                                  - 22 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       10、金融工具 - 续

       10.2 金融资产的分类、确认和计量

       金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至
       到期投资、贷款和应收款项以及可供出售金融资产。本集团金融资产主要为以公允价值计
       量且其变动计入当期损益的金融资产、贷款和应收款项以及可供出售金融资产。以常规方
       式买卖金融资产,按交易日会计进行确认和终止确认。

       10.2.1 以公允价值计量且其变动计入当期损益的金融资产

       以公允价值计量且其变动计入当期损益的金融资产包括交易性金融资产和指定为以公允价
       值计量且其变动计入当期损益的金融资产。

       满足下列条件之一的金融资产划分为交易性金融资产:(1)取得该金融资产的目的,主要是
       为了近期内出售;(2)初始确认时即属于进行集中管理的可辨认金融工具组合的一部分,且
       有客观证据表明本集团近期采用短期获利方式对该组合进行管理;(3)属于衍生工具,但是
       被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没
       有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍
       生工具除外。

       符合下述条件之一的金融资产,在初始确认时可指定为以公允价值计量且其变动计入当期
       损益的金融资产:(1)该指定可以消除或明显减少由于该金融资产的计量基础不同所导致的
       相关利得或损失在确认或计量方面不一致的情况;(2)本集团风险管理或投资策略的正式书
       面文件已载明,对该金融资产所在的金融资产组合或金融资产和金融负债组合以公允价值
       为基础进行管理、评价并向关键管理人员报告;(3) 符合条件的包含嵌入衍生工具的混合
       工具。

       以公允价值计量且其变动计入当期损益的金融资产采用公允价值进行后续计量,公允价值
       变动形成的利得或损失以及与该等金融资产相关的股利和利息收入计入当期损益。

       10.2.2 贷款和应收款项

       贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。
       本集团划分为贷款和应收款项的金融资产包括货币资金、应收票据、应收账款、应收利
       息、应收股利、其他应收款及其他流动资产中的保本型理财产品等。

       贷款和应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊
       销时产生的利得或损失,计入当期损益。

       10.2.3 可供出售金融资产

       可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产,以及除了以公
       允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、持有至到期投资以外的
       金融资产。
                                                                                  - 23 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       10、金融工具 - 续

       10.2 金融资产的分类、确认和计量 - 续

       10.2.3 可供出售金融资产 - 续

       可供出售金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失,除减值
       损失计入当期损益外,确认为其他综合收益,在该金融资产终止确认时转出,计入当期损
       益。

       可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收
       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,按照成本计量。

       10.3 金融资产减值

       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
       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。表
       明金融资产发生减值的客观证据是指金融资产初始确认后实际发生的、对该金融资产的预
       计未来现金流量有影响,且能够对该影响进行可靠计量的事项。

       金融资产发生减值的客观证据,包括下列可观察到的各项事项:

       (1)   发行方或债务人发生严重财务困难;
       (2)   债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
       (3)   本集团出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
       (4)   债务人很可能倒闭或者进行其他财务重组;
       (5)   因发行方发生重大财务困难,导致金融资产无法在活跃市场继续交易;
       (6)   无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据
             对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已
             减少且可计量,包括:
             -     该组金融资产的债务人支付能力逐步恶化;
             -     债务人所在国家或地区经济出现了可能导致该组金融资产无法支付的状况;
       (7)   权益工具发行人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使
             权益工具投资人可能无法收回投资成本;
       (8)   权益工具投资的公允价值发生严重或非暂时性下跌。
       (9)   其他表明金融资产发生减值的客观的证据。




                                                                                    - 24 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       10、金融工具 - 续

       10.3 金融资产减值 - 续

       - 以摊余成本计量的金融资产减值

       以摊余成本计量的金融资产发生减值时,将其账面价值减记至按照该金融资产的原实际利
       率折现确定的预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记金额确认为
       减值损失,计入当期损益。金融资产确认减值损失后,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,但金融
       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。

       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。

       - 以成本计量的金融资产减值

       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发生减值时,将其账面
       价值减记至与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值,减记金
       额确认为减值损失,计入当期损益。此类金融资产的减值损失一经确认不予转回。

       10.4 金融资产的转移

       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,虽然本集团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的控制。

       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。

       10.5 金融负债的分类、确认和计量

       本集团根据所发行金融工具的合同条款及其所反映的经济实质而非仅以法律形式,结合金
       融负债和权益工具的定义,在初始确认时将该金融工具或其组成部分分类为金融负债或权
       益工具。




                                                                                  - 25 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       10、金融工具 - 续

       10.5 金融负债的分类、确认和计量 - 续

       金融负债在初始确认时划分为以公允价值计量且其变动计入当期损益的金融负债和其他金
       融负债。本集团的金融负债为以公允价值计量且其变动计入当期损益的金融负债和其他金
       融负债。

       10.5.1 以公允价值计量且其变动计入当期损益的金融负债

       以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允
       价值计量且其变动计入当期损益的金融负债。

       满足下列条件之一的金融负债划分为交易性金融负债:(1)承担该金融负债的目的,主要是
       为了近期内回购;(2)初始确认时即属于进行集中管理的可辨认金融工具组合的一部分,且
       有客观证据表明本集团近期采用短期获利方式对该组合进行管理;(3)属于衍生工具,但是
       被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没
       有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍
       生工具除外。

       符合下列条件之一的金融负债,在初始确认时可以指定为以公允价值计量且其变动计入当
       期损益的金融负债:(1)该指定可以消除或明显减少由于该金融负债的计量基础不同所导致
       的相关利得或损失在确认和计量方面不一致的情况;(2)本集团风险管理或投资策略的正式
       书面文件已载明,该金融负债所在的金融负债组合或金融资产和金融负债组合以公允价值
       为基础进行管理、评价并向关键管理人员报告;(3)符合条件的包含嵌入衍生工具的混合工
       具。

       以公允价值计量且其变动计入当期损益的金融负债采用公允价值进行后续计量,公允价值
       变动形成的利得或损失以及与该等金融负债相关的股利和利息支出计入当期损益。

       10.5.2 其他金融负债

       其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或
       损失计入当期损益。

       10.6 金融负债的终止确认

       金融负债的现时义务全部或部分已经解除的,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。
                                                                                  - 26 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       10、金融工具 - 续

       10.7 金融资产与金融负债的抵销

       当本集团具有抵销已确认金融资产和金融负债的法定权利,且该种法定权利是当前可执行
       的,同时本集团计划以净额结算或同时变现该金融资产和清偿该金融负债时,金融资产和
       金融负债以相互抵销后的金额在资产负债表内列示。除此以外,金融资产和金融负债在资
       产负债表内分别列示,不予相互抵销。

       10.8 权益工具

       权益工具是指能证明拥有本集团在扣除所有负债后的资产中的剩余权益的合同。本集团发
       行(含再融资)、回购、出售或注销权益工具作为权益的变动处理。本集团不确认权益工具
       的公允价值变动。与权益性交易相关的交易费用从权益中扣减。

       本集团对权益工具持有方的分配作为利润分配处理,发放的股票股利不影响股东权益总
       额。

       11、应收款项

       11.1 单项金额重大并单独计提坏账准备的应收款项

                                  本集团将金额为人民币 100 万元以上的应收账款、金额为
       单项金额重大的应收款项
                                  人民币 50 万元以上的其他应收款认定为单项金额重大的应
       的确认标准
                                  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
       单项金额重大的应收款项
                                  特征的金融资产组合中进行减值测试。单项测试已确认减
       坏账准备的计提方法
                                  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。

       11.2 按信用风险特征组合计提坏账准备的应收款项

       11.2.1 信用风险特征组合的确定依据

       对于经单独测试后未减值的应收款项(包括单项金额重大和不重大的应收款项)以及未单独
       测试的单项金额不重大的应收款项,按以下信用风险组合计提坏账准备。

                         按信用风险特征组合计提坏账准备的计提方法
       集团合并范围内的应收款项          除有客观证据表明发生减值外,不计提坏账准备
       特定往来款                        根据特别信用风险认定
       其他应收款项                      账龄分析法

                                                                                   - 27 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       11、应收款项 - 续

       11.2 按信用风险特征组合计提坏账准备的应收款项 - 续

       11.2.2 根据信用风险特征组合确定的计提方法

       组合中,采用账龄分析法计提坏账准备的:

                   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,下同)                5.00                      5.00
        1-2 年                                10.00                     10.00
        2-3 年                                20.00                     20.00
        3-4 年                                40.00                     40.00
        4-5 年                                80.00                     80.00
        5 年以上                            100.00                     100.00

       11.3 单项金额虽不重大但单独计提坏账准备的应收款项

                                  对于单项金额虽不重大但具备以下特征如:应收关联方款
                                  项;与对方存在争议或涉及诉讼、仲裁的应收款项;已有明
       单项计提坏账准备的理由
                                  显迹象表明债务人很可能无法履行还款义务的应收款项的应
                                  收款项,单独进行减值测试。
       坏账准备的计提方法         有客观证据表明其发生了减值的,根据其未来现金流量现值
                                  低于其账面价值的差额,确认减值损失,计提坏账准备。

       12、存货

       12.1 存货的分类

       本集团的存货主要包括原材料、库存商品、在产品、周转材料及半成品等。

       12.2 存货的计价方法

       存货在取得时,按成本进行初始计量,包括采购成本、加工成本和其他使存货达到目前场
       所和状态所发生的支出。存货发出时,采用移动加权平均法确定发出存货的实际成本。

       12.3 存货可变现净值的确定依据及存货跌价准备的计提方法

       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。




                                                                                  - 28 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       12、存货 - 续

       12.3 存货可变现净值的确定依据及存货跌价准备的计提方法 - 续

       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。

       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,合并计提存货跌价准备;其他存货按单个存货项目的成本高于其可变现净值的差额提
       取存货跌价准备。

       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。

       12.4 存货的盘存制度

       存货盘存制度为永续盘存制。

       13、长期股权投资

       13.1 共同控制、重大影响的判断标准

       控制是指投资方拥有对被投资方的权力,通过参与被投资方的相关活动而享有可变回报,
       并且有能力运用对被投资方的权力影响其回报金额。共同控制是指按照相关约定对某项安
       排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决
       策。重大影响是指对被投资方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,已考虑投资方和其他方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。

       13.2 初始投资成本的确定

       对于非同一控制下的企业合并取得的长期股权投资,在购买日按照合并成本作为长期股权
       投资的初始投资成本。

       合并方或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,于发生时计入当期损益。

       除企业合并形成的长期股权投资外其他方式取得的长期股权投资,按成本进行初始计量。




                                                                                 - 29 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       13、长期股权投资 - 续

       13.3 后续计量及损益确认方法

       13.3.1 按成本法核算的长期股权投资

       公司财务报表采用成本法核算对子公司的长期股权投资。子公司是指本集团能够对其实施
       控制的被投资主体。

       采用成本法核算的长期股权投资按初始投资成本计量。追加或收回投资调整长期股权投资
       的成本。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。

       13.3.2 按权益法核算的长期股权投资

       本集团对联营企业和合营企业的投资采用权益法核算。联营企业是指本集团能够对其施加
       重大影响的被投资单位,合营企业是指本集团仅对该安排的净资产享有权利的合营安排。

       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,按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份
       额,分别确认投资收益和其他综合收益,同时调整长期股权投资的账面价值;按照被投资
       单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的账面价值;
       对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,调整长
       期股权投资的账面价值并计入资本公积。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,对被投资单位的净利润进行调
       整后确认。被投资单位采用的会计政策及会计期间与本公司不一致的,按照本公司的会计
       政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资收益和其他综合收益。
       对于本集团与联营企业及合营企业之间发生的交易,投出或出售的资产不构成业务的,未
       实现内部交易损益按照享有的比例计算归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,属于所转让资产减值损失的,
       不予以抵销。

       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。




                                                                                 - 30 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       13、长期股权投资 - 续

       13.4 长期股权投资处置
       处置长期股权投资时,其账面价值与实际取得价款的差额,计入当期损益。
       14、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,包括已出租的建
       筑物及土地使用权。
       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。
       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的差额计
       入当期损益。

       15、固定资产

       15.1 确认条件

       固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计
       年度的有形资产。固定资产仅在与其有关的经济利益很可能流入本集团,且其成本能够可
       靠地计量时才予以确认。固定资产按成本进行初始计量。
       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。
       15.2 折旧方法

       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
       固定资产的折旧方法、使用寿命、预计净残值和年折旧率如下:

                    类别               折旧方法   折旧年限(年)     残值率(%)      年折旧率(%)
        房屋及建筑物                 年限平均法           20-50            3.00         1.94-4.85
        机器设备                     年限平均法              10            3.00              9.70
        电子设备                     年限平均法                5           3.00             19.40
        运输设备                     年限平均法              10            3.00              9.70
        其他                         年限平均法                5           3.00             19.40


                                                                                            - 31 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       15、固定资产 - 续

       15.2 折旧方法 - 续

       预计净残值是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态,本集
       团目前从该项资产处置中获得的扣除预计处置费用后的金额。

       15.3 其他说明

       固定资产处置时或预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定
       资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损
       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。

       16、在建工程

       在建工程按实际成本计量,实际成本包括在建期间发生的各项支出以及其他相关费用等。
       在建工程不计提折旧。在建工程达到预定可使用状态后结转为固定资产。

       17、无形资产

       17.1 无形资产

       无形资产包括土地使用权、软件、专利权及商标权等。

       无形资产按成本进行初始计量。使用寿命有限的无形资产自可供使用之日起,对其原值减
       去预计净残值和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平均摊销。商
       标权等使用寿命不确定的无形资产不予摊销。各类无形资产的使用寿命和预计净残值如
       下:

                        类别                   使用寿命(年)           残值率(%)
        土地使用权                                 50 年                  -
        软件                                     2-10 年                  -
        专利权                                   5-10 年                  -

       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,必要时进行调整。




                                                                                  - 32 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       17、无形资产 - 续

       17.2 内部研究开发支出

       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、长期资产减值

       本集团在每一个资产负债表日检查长期股权投资、采用成本法计量的投资性房地产、固定
       资产、在建工程、使用寿命确定的无形资产、开发支出是否存在可能发生减值的迹象。如
       果该等资产存在减值迹象,则估计其可收回金额。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。

       估计资产的可收回金额以单项资产为基础,如果难以对单项资产的可收回金额进行估计
       的,则以该资产所属的资产组为基础确定资产组的可收回金额。可收回金额为资产或者资
       产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之中的较高者。

       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。

       商誉至少在每年年度终了进行减值测试。对商誉进行减值测试时,结合与其相关的资产组
       或者资产组组合进行。即,自购买日起将商誉的账面价值按照合理的方法分摊到能够从企
       业合并的协同效应中受益的资产组或资产组组合,如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。减值损失金额首先抵减分摊到
       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,在以后会计期间不予转回。



                                                                                  - 33 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       19、长期待摊费用

       长期待摊费用为已经发生但应由本年和以后各年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分期平均摊销。

       本集团长期待摊费用主要项目为样品、装修费及分摊期限在一年以上的房屋租赁费。分摊
       期限在一年以上的房屋租赁费在租赁期内分期平均摊销;样品摊销期限为 24 个月,如出现
       在 24 个月以内样品处理、损毁等情况,在发生当月一次性摊销完毕;店面及办公装修费根
       据预计受益期间分别摊销 2-10 年。

       20、职工薪酬

       20.1 短期薪酬的会计处理方法

       本集团在职工为其提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期
       损益或相关资产成本。本集团发生的职工福利费,在实际发生时根据实际发生额计入当期
       损益或相关资产成本。职工福利费为非货币性福利的,按照公允价值计量。

       本集团为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房公积金,
       以及本集团按规定提取的工会经费和职工教育经费,在职工为本集团提供服务的会计期间,
       根据规定的计提基础和计提比例计算确定相应的职工薪酬金额,确认相应负债,并计入当
       期损益或相关资产成本。

       20.2 离职后福利的会计处理方法

       本集团离职后福利全部为设定提存计划。

       本集团在职工为其提供服务的会计期间,将根据设定提存计划计算的应缴存金额确认为负
       债,并计入当期损益或相关资产成本。

       20.3 辞退福利的会计处理方法

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

       21、预计负债

       当与诉讼、产品质量保证及亏损合同等或有事项相关的义务是本集团承担的现时义务,且
       履行该义务很可能导致经济利益流出,以及该义务的金额能够可靠地计量,则确认为预计
       负债。

                                                                                  - 34 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       21、预计负债 - 续

       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。如果货币时间价值影响重
       大,则以预计未来现金流出折现后的金额确定最佳估计数。

       22、以限制性股票形式授予的股份支付

       本集团的股份支付是为了获取员工提供服务而授予权益工具的交易。本集团的股份支付全
       部为以权益结算的股份支付。

       本集团以非公开发行的方式向本集团员工授予一定数量的公司股票,即限制性股票,并规
       定锁定期和解锁期,在解锁之前,不得上市流通及转让。达到解锁条件,可以解锁;如果
       全部或部分股票未被解锁而失效或作废,由本集团按照事先约定的价格立即进行回购。本
       集团的股份支付解锁条件包含本集团业绩条件、员工绩效条件。

       22.1 股份支付的确认与计量

       以权益结算的股份支付,按授予员工权益工具在授予日的公允价值计量。该公允价值的金
       额在等待期内以对可行权权益工具数量的最佳估计为基础,按直线法计算计入相关成本或
       费用,相应增加资本公积。

       在等待期内每个资产负债表日,本集团根据最新取得的可行权员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。上述估计的影响计入当期相关成本或费用,
       并相应调整资本公积。

       22.2 股份支付产生的回购义务的确认与计量

       在授予日,本公司根据收到员工缴纳的认股款确认股本和资本公积。同时,按照发行限制
       性股票的数量及相应的回购价格计算确定的金额确认库存股,就回购义务确认负债,并对
       负债按照《企业会计准则第 22 号——金融工具确认和计量》相关规定进行会计处理。

       对于未达到限制性股票解锁条件而需回购的股票,按照应支付的金额,冲减负债;对于达
       到限制性股票解锁条件而无需回购的股票,冲减按照解锁股票对应的负债的账面价值,按
       照解锁股票相对应的库存股的账面价值,冲减库存股,如有差额,计入“资本公积——股
       本溢价”。

       22.3 等待期内发放现金股利的会计处理

       本集团在等待期内发放的现金股利可撤销,即一旦未达到解锁条件,被回购限制性股票的
       持有者将无法获得(或需要退回)其在等待期内应收(或已收)的现金股利。




                                                                                 - 35 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       22、以限制性股票形式授予的股份支付 - 续

       22.3 等待期内发放现金股利的会计处理 - 续

       对于预计未来可解锁限制性股票,应分配给限制性股票持有者的现金股利作为利润分配进
       行会计处理,同时,按分配的现金股利金额,冲减就回购义务确认的负债及库存股;对于
       预计未来不可解锁限制性股票,应分配给限制性股票持有者的现金股利冲减就回购义务确
       认的负债。

       后续信息表明不可解锁限制性股票的数量与以前估计不同的,作为会计估计变更处理。

       22.4 等待期内每股收益的计算

       等待期内计算基本每股收益时,分子扣除当期分配给预计未来可解锁限制性股票持有者的
       现金股利;分母不包含限制性股票的股数。

       等待期内计算稀释每股收益时,假设资产负债表日即为解锁日并据以判断资产负债表日的
       实际业绩情况是否满足解锁要求的业绩条件。若满足业绩条件,锁定期内计算稀释每股收
       益时,分母假设资产负债表日尚未解锁的限制性股票已于当期期初(或晚于期初的授予日)
       全部解锁,并参照《企业会计准则第 34 号——每股收益》中股份期权的有关规定考虑限制
       性股票的稀释性。其中,行权价格为限制性股票的发行价格加上资产负债表日尚未取得的
       职工服务按《企业会计准则第 11 号——股份支付》有关规定计算确定的公允价值;分子加
       回计算基本每股收益分子时已扣除的当期分配给预计未来可解锁限制性股票持有者的现金
       股利或归属于预计未来可解锁限制性股票的净利润。若不满足业绩条件,计算稀释性每股
       收益时不考虑限制性股票的影响。

       23、收入

       23.1 商品销售收入

       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
       益很可能流入本集团,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。

       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。

       家具等商品销售收入具体确认方法:销售合同约定本集团无安装义务的,以客户签收的收
       货验收单作为确认收入的依据,本集团于每月末结转销售收入;销售合同约定本集团应承
       担安装义务的,本集团以客户签收的安装竣工单为依据,于每月末结转销售收入。

                                                                                  - 36 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       23、收入 - 续

       23.2 提供劳务收入

       在提供劳务收入的金额能够可靠地计量,相关的经济利益很可能流入本集团,交易的完工
       程度能够可靠地确定,交易中已发生和将发生的成本能够可靠地计量时,确认提供劳务收
       入的实现。本集团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
       工进度按已经提供的劳务占应提供劳务总量的比例或已经发生的劳务成本占估计总成本的
       比例确定。

       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。

       23.3 建造合同收入

       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。

       合同完工进度按累计实际发生的合同成本占合同预计总成本的比例确定。

       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。

       在建合同累计已发生的成本和累计已确认的毛利(亏损)与已结算的价款在资产负债表中以
       抵销后的净额列示。在建合同累计已发生的成本和累计已确认的毛利(亏损)之和超过已结
       算价款的部分作为存货列示;在建合同已结算的价款超过累计已发生的成本与累计已确认
       的毛利(亏损)之和的部分作为预收款项列示。

       23.4 让渡资产使用权收入

       与交易相关的经济利益很可能流入且收入的金额能够可靠地计量时,确认让渡资产使用权
       收入。分别下列情况确定让渡资产使用权收入金额:

       (1)利息收入金额,按照他人使用本集团货币资金的时间和实际利率计算确定。
       (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。




                                                                                - 37 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       24、政府补助

       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。政府补助在能够满足政
       府补助所附条件且能够收到时予以确认。

       政府补助为货币性资产的,按照收到或应收的金额计量。

       24.1 与资产相关的政府补助判断依据及会计处理方法

       本集团将所取得的用于购建或以其他方式形成长期资产的政府补助界定为与资产相关的政
       府补助。

       与资产相关的政府补助,冲减相关资产的账面价值。

       24.2 与收益相关的政府补助判断依据及会计处理方法

       本集团将与资产相关的政府补助之外的政府补助界定为与收益相关的政府补助。

       与收益相关的政府补助,用于补偿以后期间的相关成本费用和损失的,确认为递延收益,
       并在确认相关成本费用或损失的期间,冲减相关成本;用于补偿已经发生的相关成本费用
       和损失的,直接冲减相关成本。本集团将难以区分性质的政府补助整体归类为与收益相关
       的政府补助。

       与本集团日常活动相关的政府补助,按照经济业务实质,计入其他收益或冲减相关成本费
       用。与本集团日常活动无关的政府补助,计入营业外收入。

       25、递延所得税资产/递延所得税负债

       所得税费用包括当期所得税和递延所得税。

       25.1 当期所得税

       资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),以按照税法规定计
       算的预期应交纳(或返还)的所得税金额计量。

       25.2 递延所得税资产及递延所得税负债

       对于某些资产、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。




                                                                                 - 38 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       25、递延所得税资产/递延所得税负债 - 续

       25.2 递延所得税资产及递延所得税负债 - 续

       一般情况下所有暂时性差异均确认相关的递延所得税。但对于可抵扣暂时性差异,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,确认相关的递延所得税资
       产。此外,与商誉的初始确认相关的,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暂时性差异,
       不予确认有关的递延所得税资产或负债。

       对于能够结转以后年度的可抵扣亏损及税款抵减,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。

       本集团确认与子公司、联营企业及合营企业投资相关的应纳税暂时性差异产生的递延所得
       税负债,除非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。对于与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,只
       有当暂时性差异在可预见的未来很可能转回,且未来很可能获得用来抵扣可抵扣暂时性差
       异的应纳税所得额时,本集团才确认递延所得税资产。

       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。

       除与直接计入其他综合收益或股东权益的交易和事项相关的当期所得税和递延所得税计入
       其他综合收益或股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余
       当期所得税和递延所得税费用或收益计入当期损益。

       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。

       25.3 所得税的抵销

       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。



                                                                                 - 39 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       26、租赁

       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为融资租赁。融资租赁以外的其
       他租赁为经营租赁。

       26.1 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。

       26.2 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。

       27、运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素

       本集团在运用以上所描述的会计政策过程中,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作出的。实际的结果
       可能与本集团的估计存在差异。

       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。

       资产负债表日,会计估计中很可能导致未来期间资产、负债账面价值作出重大调整的关键
       假设和不确定性主要有:

       27.1 建造合同

       在按照完工百分比法(须由管理层作出估计)确认收入时,本集团管理层根据为建造合同编
       制的预算或基于历史经验数据的同类型装修工程项目之动态历史成本率,对建造合同的预
       计总成本作出合理估计以确定完工进度、识别亏损性合同。由于建设和设计工程活动的性
       质,于合同执行过程中,本集团需对各工程项目所编制的预算或对其他合同成本的估计进
       行持续评估和修订,修订会影响修订期间的收入、利润以及其他与建造合同相关的项目。




                                                                                    - 40 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       27、运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素 - 续

       27.2 商誉减值准备

       本集团根据自购买日起将商誉的账面价值按照合理的方法分摊到资产组或资产组组合的可
       收回金额为判断基础确认减值准备。当包含分摊的商誉的资产组或资产组组合的可收回金
       额低于其账面价值时需要确认减值准备。本集团至少在每年年度终了进行减值测试,在根
       据相关资产组或资产组组合预计未来现金流量的现值确定其可收回金额时,本集团管理层
       须要在合理和有依据的基础上综合考虑各种因素作出会计估计,这涉及管理层的重大判断,
       具有一定的复杂性。如重新估计结果与现有估计存在差异,该差异将会影响估计改变期间
       的商誉的账面价值。商誉分摊及减值测试相关情况参见附注(五)、14。

       27.3 递延所得税资产的确认

       于 2018 年 12 月 31 日,本集团已确认递延所得税资产为人民币 30,575,438.30 元(2017 年 12
       月 31 日:人民币 27,496,803.94 元),列于合并资产负债表中。如对未来盈利情况不能合理
       预期或不能确认可以得到税务机关税前抵扣的认可,则不确认递延所得税资产。递延所得
       税资产的实现主要取决于未来的实际盈利及暂时性差异在未来使用年度的实际税率。如未
       来实际产生的盈利少于预期,或实际税率低于预期,确认的递延所得税资产将被转回,确
       认在转回发生期间的利润表中。此外于 2018 年 12 月 31 日,由于无法确定相关可抵扣税务
       亏损和可抵扣时间性差异的回收期,故本集团对于可抵扣税务亏损人民币 279,603,197.95
       元(2017 年 12 月 31 日:人民币 182,945,645.24 元),以及可抵扣暂时性差异人民币 516,460.21
       元(2017 年 12 月 31 日:人民币 373,837.30 元),未确认为递延所得税资产。如未来实际产
       生的盈利多于预期,或实际税率高于预期,将调整相应的递延所得税资产,确认在该情况
       发生期间的利润表中。

       27.4 应收款项减值

       本集团根据应收款项的可收回性为判断基础确认坏账准备。坏账准备的确认需要运用判断
       和估计。如重新估计结果与现有估计存在差异,该差异将会影响估计改变的期间的利润和
       应收款项账面价值。

       27.5 折旧和摊销

       本集团对投资性房地产、固定资产及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。该估计是根据对类似性质及功能的投资性房地产、固定资产及无形资产的
       实际可使用年限和残值的历史经验为基础,并可能因技术革新及严峻的行业竞争而有重大
       改变。当该等资产预计可使用年限和残值少于先前估计,本集团将提高折旧或摊销、或冲
       销或冲减技术陈旧或者非战略性固定资产。




                                                                                          - 41 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(三)   重要会计政策和会计估计 - 续

       27、运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素 - 续

       27.6 预计负债

       本集团根据合约条款、现有知识及历史经验,对诉讼、产品质量保证及亏损合同等做出合
       理估计。当与上述或有事项相关的义务是本集团承担的现时义务,且履行该义务很可能导
       致经济利益流出,以及该义务的金额能够可靠地计量,则确认为预计负债。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。如果货币时间价值影响重大,则以预计未
       来现金流出折现后的金额确定最佳估计数。预计负债的确认和计量很大程度上依赖于管理
       层的判断,需评估该等或有事项相关的风险、不确定性及货币时间价值等因素。

       28、重要会计政策、会计估计的变更

       28.1 会计政策变更

                                   会计政策变更的内容和原因                               审批程序
       本集团从编制 2018 年度财务报表起执行财政部于 2018 年 6 月 15 日颁布的《关于
       修订印发 2018 年度一般企业财务报表格式的通知》(财会(2018)15 号,以下简称
       “财会 15 号文件”)。财会 15 号文件对资产负债表和利润表的列报项目进行了修
       订,新增了“应收票据及应收账款”、“应付票据及应付账款”、“研发费用”行项
                                                                                        该等会计政策
       目,修订了“其他应收款”、“固定资产”、“在建工程”、“其他应付款”和“长期
                                                                                        变更由本公司
       应付款”、“管理费用”行项目的列报内容,减少了“应收票据”、“应收账款”、
                                                                                        董事会决议批
       “应收股利”、“应收利息”、“固定资产清理”、“工程物资”、“应付票据”、“应付
                                                                                        准。
       账款”、“应付利息”、“应付股利”及 “专项应付款”行项目,在“财务费用”项
       目下增加“其中:利息费用”和“利息收入”行项目进行列报,调整了利润表部
       分项目的列报位置。对于上述列报项目的变更,本集团对上年比较数据进行了调
       整。

       28.2 会计估计变更

       本集团本年度未发生会计估计的变更。




                                                                                                - 42 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(四)   税项

       1、主要税种及税率

              税种               计税依据                         税率
                       根据相关税法规定的销售额、 应 税 收 入 按6%、10%、11%、16%、
                       建筑安装收入、设计收入等   17%的税率计算销项税,并按扣除当
                                                  期允许抵扣的进项税额后的差额计缴
       增值税(注)
                                                  增值税;或发生的特定应税行为选择
                                                  适用简易计税方法计税,按照应税收
                                                  入的3%或5%征收率计缴增值税。
       企业所得税      应纳税所得额               按应纳税所得额的25%计缴。

       注: 根据《财政部、国家税务总局关于在北京等 8 省市开展交通运输业和部分现代服务
            业营业税改征增值税试点的通知》(财税[2012] 71 号)、《关于全面推开营业税改征增
            值税试点的通知》(财税[2016]36 号)等相关规定,本公司及下属子公司从事设计业
            务的收入,自 2012 年 9 月 1 日起,陆续改为征收增值税,增值税税率 6%;本公司
            及下属子公司从事的建筑装饰收入,自 2016 年 5 月 1 日起改为征收增值税,增值税
            税率 11%;本公司及下属子公司从事的不动产租赁业务收入,自 2016 年 5 月 1 日起
            改为征收增值税,增值税税率 11%;本公司从事的特许加盟收入及其他服务收入,
            自 2016 年 5 月 1 日起改为征收增值税,增值税税率 6%;本公司及下属子公司保本
            收益型理财产品持有期间取得的投资收益,自 2016 年 5 月 1 日起按 6%征收增值税。
            此外,本公司及其下属子公司发生的其他财政部和国家税务总局规定的特定应税行
            为,可以选择适用简易计税方法计税,征收率为 3%或 5%。

              根据《关于调整增值税税率的通知》(财税[2018] 32 号)规定,自 2018 年 5 月 1 日起
              纳税人发生增值税应税销售行为或者进口货物,原适用 17%和 11%税率的,税率分
              别调整为 16%和 10%。

       2、税收优惠及批文

       本公司取得了由北京市科学技术委员会、北京市财政局、国家税务总局北京市税务局颁发
       的证书编号为 GR201811000592 的《高新技术企业证书》,认定本公司为高新技术企业,证
       书有效期三年。根据新企业所得税法的相关优惠政策的规定,本公司属国家需要重点扶持
       的高新技术企业,2018 年至 2020 年企业所得税税率减按 15%执行。

       本公司之子公司上海创域实业有限公司(以下简称“上海创域”)于 2016 年取得了由上海市
       科学技术委员会、上海市财政局、上海市国家税务局、上海市地方税务局联合颁发的证书
       编号为 GR201631001447 的《高新技术企业证书》,证书有效期三年。根据新企业所得税法
       的相关优惠政策的规定,上海创域属国家需要重点扶持的高新技术企业,2016 年至 2018 年
       企业所得税税率减按 15%执行。目前,上海创域正在申请新的高新技术企业认证,如经所
       在地税务机关批准,则 2019 年起将继续执行 15%的优惠税率,管理层预计 2019 年可以取
       得该税收优惠政策批复。

                                                                                       - 43 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(四)   税项 - 续

       2、税收优惠及批文 - 续

       本公司之子公司山西东易园装饰工程有限公司(以下简称“山西东易园”)于 2017 年取得了
       由山西省科学技术厅、山西省财政厅、山西省国家税务局和山西省地方税务局联合颁发的
       证书编号为 GR201714000219 的《高新技术企业证书》,证书有效期三年。根据新企业所得
       税法的相关优惠政策的规定,山西东易园属国家需要重点扶持的高新技术企业,2017 年至
       2019 年企业所得税税率减按 15%执行。

       本公司之子公司北京欣邑东方室内设计有限公司(以下简称“北京欣邑”)于 2018 年取得了
       由北京市科学技术委员会、北京市财政局、国家税务总局北京市税务局联合颁发的证书编
       号为 GR201811005834 的《高新技术企业证书》,证书有效期三年。根据新企业所得税法的
       相关优惠政策的规定,北京欣邑属国家需要重点扶持的高新技术企业,2018 年至 2020 年
       企业所得税税率减按 15%执行。

       本公司之子公司东易日盛智能家居科技有限公司(以下简称“智能家居”)于 2018 年取得了
       河北省科学技术厅、河北省财政厅、国家税务总局河北省税务局联合颁发的证书编号为
       GR201813002479 的《高新技术企业证书》,证书有效期三年。根据新企业所得税法的相关
       优惠政策的规定,智能家居属国家需要重点扶持的高新技术企业,2018 年至 2020 年企业
       所得税税率减按 15%执行。

       3、其他说明

       本公司所得税中部分所得税由各分公司在当地预缴,年末汇总清算。根据国家税务总局国
       税发[2012]57 号《跨地区经营汇总纳税企业所得税征收管理办法》的文件规定,在中国境
       内跨地区设立不具有法人资格的营业机构、场所,即跨地区从事生产经营活动,总机构为
       汇总纳税企业。总机构采用汇总计算、分配纳税的方式,总机构和分支机构分期预缴和年
       度汇算清缴的企业所得税,50%在各分支机构间分摊缴纳,50%由总机构缴纳。各分支机
       构分摊比例按分支机构的经营收入、职工工资和资产总额三个因素的 3.5:3.5:3 的比例进行。


(五)   合并财务报表项目注释

       1、货币资金
                                                                                人民币元
                             项目                       年末余额           年初余额
        库存现金                                          1,060,580.30          290,865.25
        银行存款                                        828,971,330.92    1,221,289,748.12
        其他货币资金                                      1,918,388.81        4,706,629.40
                              合计                      831,950,300.03    1,226,287,242.77
        其中:存放在境外的款项总额                                 -                   -




                                                                                     - 44 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       1、货币资金 - 续

       其他说明:

       2018 年 12 月 31 日,本集团的所有权受到限制的货币资金为人民币 1,918,388.81 元(2017 年
       12 月 31 日:人民币 4,706,629.40 元);其中信用证保证金人民币 109,035.75 元(2017 年 12 月
       31 日:人民币 2,248,699.04 元),保函保证金人民币 1,309,353.06 元(2017 年 12 月 31 日:人
       民币 1,648,214.55 元),农民工工资保证金人民币 500,000.00 元(2017 年 12 月 31 日:人民币
       809,715.81 元)。

       2018 年 12 月 31 日及 2017 年 12 月 31 日,本集团货币资金中无存放于境外的货币资金。

       2018 年 12 月 31 日及 2017 年 12 月 31 日,本集团无用于借款质押的货币资金。

       2、应收票据及应收账款

       2.1 分类列示
                                                                                                      人民币元
                                项目                                 年末余额                    年初余额
        应收票据                                                       7,593,939.40                1,489,888.00
        应收账款                                                     389,736,352.23              282,209,153.35
                                合计                                 397,330,291.63              283,699,041.35

       2.2 应收票据分类
                                                                                                      人民币元
                                项目                                 年末余额                    年初余额
        银行承兑汇票                                                   1,194,254.40                1,459,888.00
        商业承兑汇票                                                   6,399,685.00                    30,000.00
                                合计                                   7,593,939.40                1,489,888.00

       2.3 应收账款

       (1) 应收账款分类披露
                                                                                                      人民币元
                                                                       年末余额
                      类别                       账面余额                    坏账准备
                                                                                                     账面价值
                                             金额         比例(%)      金额        计提比例(%)
       单项金额重大并单独计提坏账准备的
                                                     -         -               -           -                    -
         应收款项
       按信用风险特征组合计提坏账准备的
                                          457,137,824.63    100.00   67,401,472.40       14.74      389,736,352.23
         应收款项
       单项金额不重大但单独计提坏账准备
                                                     -         -               -           -                    -
         的应收款项
                     合计                 457,137,824.63    100.00   67,401,472.40       14.74      389,736,352.23



                                                                                                            - 45 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       2、应收票据及应收账款 - 续

       2.3 应收账款 - 续

       (1) 应收账款分类披露 - 续
                                                                                                                 人民币元
                                                                               年初余额
                     类别                           账面余额                         坏账准备
                                                                                                               账面价值
                                                金额         比例(%)           金额        计提比例(%)
       单项金额重大并单独计提坏账准备的
                                                         -            -                -             -                    -
         应收款项
       按信用风险特征组合计提坏账准备的
                                             332,395,084.34        100.00    50,185,930.99         15.10      282,209,153.35
         应收款项
       单项金额不重大但单独计提坏账准备
                                                         -            -                -             -                    -
         的应收款项
                     合计                    332,395,084.34        100.00    50,185,930.99         15.10      282,209,153.35


       组合中,按账龄分析法计提坏账准备的应收账款
                                                                                                                 人民币元
                                          年末余额                                             年初余额
          账龄                                                                                                    计提比例
                        应收账款             坏账准备         计提比例(%)      应收账款           坏账准备
                                                                                                                    (%)
       1 年以内         247,455,110.33       12,372,755.57           5.00     184,210,884.90      9,210,544.25          5.00
       1至2年            99,699,699.54        9,969,969.96          10.00      73,597,732.25      7,359,773.23         10.00
       2至3年            61,291,922.39       12,258,384.47          20.00      36,965,991.97      7,393,198.39         20.00
       3至4年            21,929,301.56        8,771,720.62          40.00      17,725,698.80      7,090,279.52         40.00
       4至5年            13,665,745.13       10,932,596.10          80.00       3,813,204.11      3,050,563.29         80.00
       5 年以上          13,096,045.68       13,096,045.68         100.00      16,081,572.31     16,081,572.31        100.00
           合计         457,137,824.63       67,401,472.40          14.74     332,395,084.34     50,185,930.99         15.10


       本集团本年末无单项金额重大并单独计提坏账准备的应收账款。

       (2) 本年计提、收回或转回的坏账准备情况

       本年计提坏账准备金额人民币 34,393,403.51 元,本年转回坏账准备人民币 15,181,851.29
       元,本年核销坏账准备人民币 1,996,010.81 元。

       (3) 本期实际核销的应收账款情况
                                                                                                               人民币元
                                                                                                           是否由关联交
                  单位名称                应收账款性质         核销金额             核销原因
                                                                                                               易产生
       盐城居泰隆装饰设计有限公司            加盟费             102,610.00    长期挂账,追收无果                 否
       李雅文                                加盟费             109,030.00    长期挂账,追收无果                 否
       秦玉辉                                加盟费             380,000.00    长期挂账,追收无果                 否
       襄阳关镇铨装饰有限公司                加盟费             930,130.00    长期挂账,追收无果                 否
       其他                                    其他             474,240.81    长期挂账,追收无果                 否
                   合计                                       1,996,010.81


                                                                                                                      - 46 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       2、应收票据及应收账款 - 续

       2.3 应收账款 - 续

       (4) 按欠款方归集的年末余额前五名的应收账款情况

       本集团本年按欠款方归集的年末余额前五名应收账款汇总金额为人民币 94,884,952.90 元,
       占应收账款年末余额的比例为 20.76%,相应计提的坏账准备年末余额汇总金额为人民币
       19,193,153.01 元。

       (5) 其他

       本集团本年通过应收账款保理方式取得短期借款人民币 21,613,676.00 元,对应收到货币资
       金人民币 20,090,442.78 元。因本集团保留了该等应收账款与所有权有关的风险和报酬,未
       终止确认。

       3、预付款项

       (1) 预付款项按账龄列示
                                                                                                 人民币元
                                             年末余额                               年初余额
                  账龄
                                      金额              比例(%)              金额              比例(%)
       1 年以内                    163,328,377.51              95.31      111,468,983.45              88.33
       1至2年                        6,190,117.73               3.61       13,673,463.87              10.84
       2至3年                        1,420,413.84               0.83          517,288.73               0.41
       3 年以上                        420,311.67               0.25          527,587.07               0.42
                  合计             171,359,220.75             100.00      126,187,323.12             100.00

       (2) 按预付对象归集的年末余额前五名的预付款情况

       本集团按预付对象归集的年末余额前五名预付款项汇总金额为人民币 70,527,328.84 元,占
       预付款项年末余额的比例为 41.16%。

       4、其他应收款

       4.1 分类列示
                                                                                                 人民币元
                            项目                                       年末余额            年初余额
        应收利息                                                         3,436,273.03          809,375.00
        其他应收款                                                     60,012,267.47       83,573,615.05
                            合计                                       63,448,540.50       84,382,990.05




                                                                                                       - 47 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       4、其他应收款 - 续

       4.2 应收利息
                                                                                                        人民币元
                                     项目                                  年末余额                  年初余额
        银行存款利息                                                         2,066,342.47                      -
        理财产品                                                             1,369,930.56               809,375.00
                                     合计                                    3,436,273.03               809,375.00

       4.3 其他应收款

       (1) 其他应收款分类披露
                                                                                                         人民币元
                                                                           年末余额
                        类别                          账面余额                   坏账准备
                                                                                                         账面价值
                                               金额           比例(%)      金额        计提比例(%)
       单项金额重大并单独计提坏账准备的
                                            22,500,000.00         33.84           -              -      22,500,000.00
         其他应收款
       按信用风险特征组合计提坏账准备的
                                            43,985,363.35         66.16   6,473,095.88         14.72    37,512,267.47
         其他应收款
       单项金额不重大但单独计提坏账准备的
                                                       -            -             -              -                  -
         其他应收款
                         合计               66,485,363.35        100.00   6,473,095.88          9.74    60,012,267.47


                                                                                                         人民币元
                                                                           年初余额
                        类别                          账面余额                   坏账准备
                                                                                                         账面价值
                                               金额           比例(%)      金额        计提比例(%)
       单项金额重大并单独计提坏账准备的
                                            53,428,375.78         60.30           -              -      53,428,375.78
         其他应收款
       按信用风险特征组合计提坏账准备的
                                            35,169,129.03         39.70   5,023,889.76         14.28    30,145,239.27
         其他应收款
       单项金额不重大但单独计提坏账准备的
                                                       -            -             -              -                  -
         其他应收款
                         合计               88,597,504.81        100.00   5,023,889.76          5.67    83,573,615.05


       本集团本年末单项金额重大并单独计提坏账准备的其他应收款情况
                                                                                                         人民币元
                 单位名称                   账面金额           坏账准备   计提比例(%)            理由
       北京天正合美投资有限责任公司         22,500,000.00            -             -     应收关联方股权转让款
                   合计                     22,500,000.00            -             -




                                                                                                                 - 48 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       4、其他应收款 - 续

       4.3 其他应收款 - 续

       (1) 其他应收款分类披露 - 续

       组合中,按账龄分析法计提坏账准备的其他应收款
                                                                                                         人民币元
                                     年末余额                                          年初余额
         账龄                                              计提比                                         计提比例
                   其他应收款             坏账准备                     其他应收款         坏账准备
                                                           例(%)                                            (%)
       1 年以内      26,309,433.15          1,315,471.69      5.00     21,263,015.94      1,063,150.75          5.00
       1至2年         6,649,701.34            664,970.14     10.00      8,231,379.91        823,137.99         10.00
       2至3年         7,042,723.43          1,408,544.69     20.00      1,855,426.88        371,085.38         20.00
       3至4年         1,167,563.17            467,025.26     40.00      1,654,390.81        661,756.32         40.00
       4至5年           994,290.81            795,432.65     80.00        300,780.87        240,624.70         80.00
       5 年以上       1,821,651.45          1,821,651.45   100.00       1,864,134.62      1,864,134.62        100.00
         合计        43,985,363.35          6,473,095.88     14.72     35,169,129.03      5,023,889.76         14.28


       (2) 按款项性质列示其他应收款
                                                                                                           人民币元
                         款项性质                                    年末账面余额                 年初账面余额
       处置投资应收对价款                                                22,500,000.00                53,428,375.78
       押金、保证金                                                      25,255,564.98                15,809,344.22
       备用金                                                              8,212,401.43                 6,139,791.01
       其他                                                              10,517,396.94                13,219,993.80
                           合计                                          66,485,363.35                88,597,504.81

       (3) 本年计提、收回或转回的坏账准备情况

       本年计提坏账准备金额人民币 3,121,385.33 元,本年转回坏账准备人民币 1,272,126.48 元,
       本年核销坏账准备人民币 358,949.23 元,因处置子公司减少人民币 41,103.50 元。

       (4) 本期实际核销的其他应收款情况
                                                                                                           人民币元
                                         单位名称                                                    核销金额
       南京凌博办公设备销售维修中心                                                                         10,000.00
       个人业主                                                                                            177,945.41
       重庆鸿鼎饰景装饰材料有限公司                                                                        171,003.82
                                            合计                                                           358,949.23




                                                                                                                 - 49 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       4、其他应收款 - 续

       4.3 其他应收款 - 续

       (5) 按欠款方归集的年末余额前五名的其他应收款情况
                                                                                                                              人民币元
                                                                                                       占其他应收款年          坏账准备
                     单位名称                    款项的性质          年末余额              账龄
                                                                                                       末余额的比例(%)         年末余额
       北京天正合美投资有限责任公司 处置投资应收款 22,500,000.00                         1 年以内                33.84                 -
       张雷                           代收代付款    3,691,541.90                         1 年以内                 5.55         184,577.10
       上海东方电视购物有限公司       外部往来款    3,345,149.28                         2至3年                   5.03         669,029.86
       北京盛百建筑劳务有限公司       押金、质保金  1,094,870.84                   1 年以内,1 至 2 年            1.65           71,984.52
       北京华夏君天商贸有限公司       押金、质保金  1,000,000.00                         1 年以内                 1.50           50,000.00
                   合计                            31,631,562.02                                                 47.57         975,591.48


       5、存货

       (1) 存货分类
                                                                                                                              人民币元
                                                    年末余额                                               年初余额
             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                    91,666,100.72      3,626,641.05       88,039,459.67     98,070,568.97     4,035,413.71      94,035,155.26
       在产品                     6,689,179.95               -          6,689,179.95     10,433,500.35              -        10,433,500.35
       库存商品                  66,769,085.22      8,783,666.91       57,985,418.31     71,935,412.42     6,770,147.01      65,165,265.41
       周转材料                     132,398.69               -            132,398.69        130,128.02              -           130,128.02
       半成品                     2,474,156.52        676,208.49        1,797,948.03      2,337,030.25       690,445.43       1,646,584.82
       发出商品                     279,751.28               -            279,751.28               -                -                  -
              合计              168,010,672.38     13,086,516.45      154,924,155.93    182,906,640.01    11,496,006.15     171,410,633.86


       (2) 期末建造合同形成的已完工未结算资产情况

       截至 2018 年 12 月 31 日,本集团无建造合同形成的已完工未结算资产。

       (3) 存货跌价准备
                                                                                                                              人民币元
              项目                      年初余额                   本年计提金额             本年转回金额                  年末余额
       原材料                                4,035,413.71                  144,394.75               553,167.41                 3,626,641.05
       库存商品                              6,770,147.01                2,013,519.90                      -                   8,783,666.91
       半成品                                  690,445.43                         -                  14,236.94                   676,208.49
               合计                         11,496,006.15                2,157,914.65               567,404.35                13,086,516.45


       6、其他流动资产
                                                                                                                              人民币元
                                        项目                                             年末余额                     年初余额
       预缴及留抵税款                                                                        1,725,790.43                 2,748,568.25
       银行理财产品(注)                                                                    110,000,000.00               117,000,000.00
                                        合计                                               111,725,790.43               119,748,568.25



                                                                                                                                    - 50 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       6、其他流动资产 - 续

       注: 2018 年 12 月 31 日,本集团持有的理财产品主要包括本公司之子公司上海创域认购
            的人民币理财产品人民币 11,000 万元(2017 年 12 月 31 日:人民币 11,000 万元)。上
            述理财产品已于期后收回本金及其收益。

                  于 2018 年 12 月 31 日及 2017 年 12 月 31 日,本集团持有的上述理财产品为可供出售
                  金融资产,其公允价值以现金流量折现法为基础确定。公允价值计量详情参见附注
                  (九)。

       7、可供出售金融资产

       (1) 可供出售金融资产情况
                                                                                                                                                   人民币元
                                                              年末余额                                                      年初余额
                  项目
                                         账面余额             减值准备              账面价值           账面余额             减值准备               账面价值
       可供出售权益工具                  96,000,000.00                    -         96,000,000.00     102,000,000.00                   -          102,000,000.00
       其中:按公允价值计量的             5,000,000.00                    -          5,000,000.00                -                     -                     -
             按成本计量的                91,000,000.00                    -         91,000,000.00     102,000,000.00                   -          102,000,000.00
                 合计                    96,000,000.00                    -         96,000,000.00     102,000,000.00                   -          102,000,000.00


       (2) 年末按公允价值计量的可供出售金融资产
                                                                                                                                                   人民币元
                 可供出售金融资产分类                                               可供出售权益工具                                   合计
       权益工具的成本                                                                         5,000,000.00                                 5,000,000.00
       公允价值                                                                               5,000,000.00                                 5,000,000.00
       累计计入其他综合收益的公允价值变动金额                                                          -                                            -
       已计提减值金额                                                                                  -                                            -

       (3) 年末按成本计量的可供出售金融资产
                                                                                                                                                   人民币元
                                                              账面余额                                         减值准备                在被投资
                                                                                                                                                         本年
              被投资单位                                                                                     本年    本年              单位持股
                                      年初         本年增加          本年减少           年末          年初                   年末                      现金红利
                                                                                                             增加    减少              比例(%)
       北京比邻弘科科技有限公司    10,000,000.00          -                   -       10,000,000.00    -       -        -      -             4.73            -
       上海汇付互联网金融信息
         服务创业股权投资中心      50,000,000.00          -                   -       50,000,000.00    -       -       -       -            16.13            -
         (有限合伙)
       苏州维新仲华创业投资
                                   10,000,000.00          -                   -       10,000,000.00    -       -       -       -             0.91     474,578.86
         合伙企业(有限合伙)
       上海霸景投资中心
                                   10,000,000.00          -                   -       10,000,000.00    -       -       -       -            99.90     246,526.69
         (有限合伙)(注 1)
       微贷(杭州)金融信息服务
                                   10,000,000.00          -         10,000,000.00              -       -       -       -       -              -              -
         有限公司(注 2)
       北京汉新成长投资中心
                                   10,000,000.00          -                   -       10,000,000.00    -       -       -       -             1.82     150,646.09
         (有限合伙)
       深圳艾勒可科技有限
                                    2,000,000.00          -          1,000,000.00      1,000,000.00    -       -       -       -             0.72            -
         公司(注 3)
                    合计          102,000,000.00          -         11,000,000.00     91,000,000.00    -       -       -       -              -       871,751.64



       本集团持有上述非上市可供出售权益工具投资,在活跃市场中没有报价,且其公允价值不
       能可靠计量,按照成本进行后续计量。

                                                                                                                                                          - 51 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       7、可供出售金融资产 - 续

       注 1: 截至 2018 年 12 月 31 日,上海霸景投资中心(有限合伙)(以下简称“上海霸景”)实
              收资本人民币 1,001 万元,本公司之子公司文景易盛投资有限公司(以下简称“文景
              易盛投资”) 作为有限合伙人对其出资人民币 1,000 万元(占比 99.90%),根据合伙协
              议等约定,文景易盛投资不参与上海霸景财务和经营政策的决策和制定,亦未向上
              海霸景派驻相关人员,不对其构成控制、共同控制或重大影响。

       注 2: 本公司将持有的微贷(杭州)金融信息服务有限公司的 0.20%股权以人民币 1,700 万元
              转让予北京东易天正投资有限公司(以下简称“东易天正”),本年度,已收到对价
              人民币 17,000,000.00 元。东易天正为本公司的控股母公司,详见附注(十)。

       注 3: 本公司将持有的深圳艾勒可科技有限公司的 0.95%股权以人民币 475 万元转让予自
              然人宋海,本年度,已收到对价人民币 4,750,000.00 元。




                                                                                     - 52 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       8、长期股权投资
                                                                                                                                                                  人民币元
                                                                                          本年增减变动
                                                                                                                                                                  减值准备
                 被投资单位         年初余额                             权益法确认的     其他综合     其他权益   宣告发放现金   计提减值           年末余额
                                                   追加投资   减少投资                                                                      其他                  年末余额
                                                                           投资损益       收益调整       变动       股利或利润     准备
       合营企业
       河北盛可居装饰材料有限公司   8,245,697.08          -          -   (2,545,183.06)         -            -             -          -        -   5,700,514.02         -
       合计                         8,245,697.08          -          -   (2,545,183.06)         -            -             -          -        -   5,700,514.02         -




                                                                                                                                                                       - 53 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       9、投资性房地产
                                                                                                                              人民币元
                                 项目                             房屋及建筑物                    土地使用权                 合计
       一、账面原值:
       1.年初余额                                                         11,242,566.46               4,493,403.34            15,735,969.80
       2.本年增加金额                                                      5,674,848.50               1,050,008.14             6,724,856.64
         (1)在建工程转入                                                   2,100,357.72                        -               2,100,357.72
         (2)固定资产及无形资产转入                                         3,574,490.78               1,050,008.14             4,624,498.92
       3.本年减少金额                                                               -                          -                        -
       4.年末余额                                                         16,917,414.96               5,543,411.48            22,460,826.44

       二、累计折旧:
       1.年初余额                                                           240,270.12                 509,303.14                749,573.26
       2.本年增加金额                                                       496,665.85                 253,378.05                750,043.90
         (1)本年计提                                                        407,435.00                 132,627.12                540,062.12
         (2)固定资产及无形资产转入                                           89,230.85                 120,750.93                209,981.78
       3.年末余额                                                           736,935.97                 762,681.19              1,499,617.16

       年末账面价值                                                       16,180,478.99               4,780,730.29            20,961,209.28
       年初账面价值                                                       11,002,296.34               3,984,100.20            14,986,396.54


       10、固定资产

       (1) 固定资产情况
                                                                                                                              人民币元
                    项目                房屋及建筑物       机器设备                运输设备           电子设备及其他            合计
       一、账面原值
       1、年初余额                        562,192,266.47   122,558,362.91           12,264,486.19         44,170,603.68       741,185,719.25
       2、本年增加金额                      8,850,959.72     1,716,818.50              492,276.44         15,294,603.32        26,354,657.98
       (1)购置                              6,904,916.35       623,351.58              492,276.44         15,178,112.68        23,198,657.05
       (2)在建工程转入                      1,946,043.37     1,093,466.92                     -              116,490.64         3,156,000.93
       3、本年减少金额                      3,574,490.78     1,275,654.61              958,130.99          3,842,593.49         9,650,869.87
       (1)处置或报废                                 -       1,275,654.61              958,130.99          3,502,039.05         5,735,824.65
       (2)自用房产转换为投资性房地产        3,574,490.78              -                       -                     -           3,574,490.78
       (3)因出售子公司而减少                         -                -                       -              340,554.44           340,554.44
       4、年末余额                        567,468,735.41   122,999,526.80           11,798,631.64         55,622,613.51       757,889,507.36
       二、累计折旧
       1、年初余额                         53,618,422.73    80,131,867.03            5,915,151.89         28,956,395.42       168,621,837.07
       2、本年增加金额                     15,173,711.81     7,307,599.55            1,066,531.88          6,188,693.82        29,736,537.06
       (1)计提                             15,173,711.81     7,307,599.55            1,066,531.88          6,188,693.82        29,736,537.06
       3、本年减少金额                         89,230.85     1,093,849.33              555,435.51          2,338,025.97         4,076,541.66
       (1)处置或报废                                 -       1,093,849.33              555,435.51          2,217,770.08         3,867,054.92
       (2)自用房产转换为投资性房地产           89,230.85              -                       -                     -              89,230.85
       (3)因出售子公司而减少                         -                -                       -              120,255.89           120,255.89
       4、年末余额                         68,702,903.69    86,345,617.25            6,426,248.26         32,807,063.27       194,281,832.47
       三、减值准备
       1、年初余额                                     -              -                       -                      -                   -
       2、本年增加金额                                 -              -                       -                      -                   -
       3、本年减少金额                                 -              -                       -                      -                   -
       4、年末余额                                     -              -                       -                      -                   -
       四、账面价值
       1、年末账面价值                    498,765,831.72    36,653,909.55            5,372,383.38         22,815,550.24       563,607,674.89
       2、年初账面价值                    508,573,843.74    42,426,495.88            6,349,334.30         15,214,208.26       572,563,882.18


       (2) 未办妥产权证书的固定资产情况
                                                                                                                              人民币元
                              项目                                                  账面价值                   未办妥产权证书的原因
       家居建材创意中心主体工程
                                                                                          176,930,424.71                  办理中
         (辅助车间、办公楼、生活楼及配套建筑)
       电子城 IT 产业园办公楼                                                             294,416,419.16                  办理中

                                                                                                                                       - 54 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       11、在建工程

       (1) 在建工程情况
                                                                                                                                                                                                         人民币元
                                                                                    年末余额                                                                              年初余额
                       项目                              账面余额                   减值准备                  账面净值                      账面余额                      减值准备               账面净值
       家居建材创意中心建设项目配套工程                      2,170,240.35                          -              2,170,240.35                  3,215,201.47                         -               3,215,201.47
       合计                                                  2,170,240.35                          -              2,170,240.35                  3,215,201.47                         -               3,215,201.47


       (2) 重要在建工程项目本期变动情况
                                                                                                                                                                                                         人民币元
                                                                             本年转入       本年其他减少                     工程投入                          利息资本化    其中:本年利   本年利息资
            项目名称           预算数         年初余额       本年增加金额                                   年末余额                          工程进度(%)                                                 资金来源
                                                                             固定资产           金额                       占预算比例(%)                       累计金额      息资本化金额   本化率(%)
        家居建材创意中心
                             245,410,807.20   3,215,201.47    5,795,977.44   3,156,000.93    3,684,937.63   2,170,240.35            91.17            91.17            -               -            -      自有资金
          建设项目配套工程
        合计                 245,410,807.20   3,215,201.47    5,795,977.44   3,156,000.93    3,684,937.63   2,170,240.35            91.17            91.17            -               -            -




                                                                                                                                                                                                              - 55 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       12、无形资产

       无形资产情况
                                                                                               人民币元
                  项目         土地使用权        软件           专利权       商标权            合计
       一、账面原值
       1、年初余额              69,857,871.66   63,747,374.67   539,663.50   9,901,200.00   144,046,109.83
       2、本年增加金额                    -     20,609,487.70    65,324.32            -      20,674,812.02
       (1)购置                            -     12,940,371.62    65,324.32            -      13,005,695.94
       (2)开发支出转入                    -      6,084,536.17          -              -       6,084,536.17
       (3)在建工程转入                    -      1,584,579.91          -              -       1,584,579.91
       3、本年减少金额           1,050,008.14    5,530,086.46          -              -       6,580,094.60
       (1)处置                            -         59,897.44          -              -          59,897.44
       (2)转换为投资性房地产     1,050,008.14             -            -              -       1,050,008.14
       (3)因出售子公司而减少              -      5,470,189.02          -              -       5,470,189.02
       4、年末余额              68,807,863.52   78,826,775.91   604,987.82   9,901,200.00   158,140,827.25
       二、累计摊销
       1、年初余额               8,239,672.86   33,979,636.86    58,297.41            -      42,277,607.13
       2、本年增加金额           1,421,877.38    8,679,332.65   110,452.88            -      10,211,662.91
       (1)计提                   1,421,877.38    8,679,332.65   110,452.88            -      10,211,662.91
       3、本年减少金额             120,750.93      621,506.91          -              -         742,257.84
       (1)处置                            -          6,639.95          -              -           6,639.95
       (2)转换为投资性房地产       120,750.93             -            -              -         120,750.93
       (3)因出售子公司而减少              -        614,866.96          -              -         614,866.96
       4、年末余额               9,540,799.31   42,037,462.60   168,750.29            -      51,747,012.20
       三、减值准备
       1、年初余额                          -            -               -            -                 -
       2、本年增加金额                      -            -               -            -                 -
       3、本年减少金额                      -            -               -            -                 -
       4、年末余额                          -            -               -            -                 -
       四、账面价值
       1、年末账面价值          59,267,064.21   36,789,313.31   436,237.53   9,901,200.00   106,393,815.05
       2、年初账面价值          61,618,198.80   29,767,737.81   481,366.09   9,901,200.00   101,768,502.70


       本年末通过内部研发形成的无形资产占无形资产余额的比例为 13.36%。




                                                                                                      - 56 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       13、开发支出
                                                                                                                         人民币元
                                                              本年增加                       本年减少
                    项目                年初余额                                                   因出售子公司         年末余额
                                                        内部开发支出     其他   确认为无形资产
                                                                                                      而减少
       DIM 技术管理平台                 3,405,212.63              -        -        3,405,212.63             -                     -
       家装行业云网站系统-CRM
                                        1,746,161.87       933,161.67      -       2,679,323.54                  -                 -
         (A6 OCRM 项目一期)
       企业软件开发基础组件库-EDP
                                         361,929.05               -        -               -                     -        361,929.05
         (信息化 EDP 一期项目)
       A6 业绩计算软件
                                         946,935.24      1,351,298.75      -               -                     -       2,298,233.99
         (A6 子业务业绩系统一期项目)
       速美标准化套餐模式家装
                                        1,843,053.77     8,380,235.94      -               -                     -      10,223,289.71
         运营 SAAS 平台一期项目
       DIM 二期开发                     1,265,649.47       767,634.87      -                -                 -          2,033,284.34
       人工智能系统开发                   711,706.91     2,309,140.34      -                -                 -          3,020,847.25
       家装行业云 CRM 系统              1,177,197.05              -        -                -        1,177,197.05                 -
       家居在线网站                       266,079.55              -        -                -          266,079.55                 -
       家居在线 IOS 版                     23,015.78              -        -                -           23,015.78                 -
       家居在线 Android 版                 18,860.22              -        -                -           18,860.22                 -
       东易家装大数据平台项目           2,317,436.42     2,368,303.46      -                -        4,685,739.88                 -
       IM 即时通讯软件项目                721,920.51       668,598.18      -                -        1,390,518.69                 -
       网家装修 APP(android)               91,319.57        66,049.92      -                -          157,369.49                 -
       网家装修 APP(ios)                  103,975.29        95,302.71      -                -          199,278.00                 -
       营销易 APP 项目                    237,336.21     1,281,524.50      -                -        1,518,860.71                 -
       特许经营事业部官网                 297,109.31              -        -                -          297,109.31                 -
       网家官网                                  -          59,183.15      -                -           59,183.15                 -
       店面销售助手(IPAD)                        -         487,433.52      -                -          487,433.52                 -
       家装行业云小程序                          -         400,327.04      -                -          400,327.04                 -
       家装行业云网站系统(PC 版)                 -         392,680.04      -                -          392,680.04                 -
       家装行业云小程序(H5 版)                   -         207,523.12      -                -          207,523.12                 -
                     合计              15,534,898.85    19,768,397.21      -       6,084,536.17     11,281,175.55       17,937,584.34


       本年开发支出为人民币 19,768,397.21 元,占本年研究开发项目支出总额的比例为
       13.20%。

       14、商誉

       (1) 商誉账面原值
                                                                                                                         人民币元
                                                                           本年增加               本年减少
           被投资单位名称或形成商誉的事项               年初余额                                                      年末余额
                                                                         企业合并形成的             处置
       集艾室内设计(上海)有限公司                      217,846,715.70                -                       -       217,846,715.70
       山西东易园                                       23,613,000.00                -                       -        23,613,000.00
       南通东易通盛装饰工程有限公司                      8,134,500.00                -                       -         8,134,500.00
       长春东易富盛德装饰有限公司                       11,875,369.22                -                       -        11,875,369.22
       上海创域                                         96,294,795.61                -                       -        96,294,795.61
       北京欣邑                                        256,953,249.88                -                       -       256,953,249.88
                        合计                           614,717,630.41                -                       -       614,717,630.41




                                                                                                                               - 57 -
 东易日盛家居装饰集团股份有限公司


 财务报表附注
 2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       14、商誉 - 续

       (2) 商誉减值准备
                                                                                           人民币元
                                                         本年增加       本年减少
         被投资单位名称或形成商誉的事项     年初余额                                     年末余额
                                                            计提          处置
        南通东易通盛装饰工程有限公司               -       378,959.32           -         378,959.32
                      合计                         -       378,959.32           -         378,959.32

       (3) 商誉减值测试过程、参数及商誉减值损失的确认方法

       本集团的商誉来自六个资产组。2018 年 12 月 31 日,分配到这六个资产组的商誉的账面价
       值及相关减值准备如下:
                                                                                人民币元
                 被投资单位名称或形成商誉的事项             成本        减值准备            净额
        集艾室内设计(上海)有限公司                     217,846,715.70            -     217,846,715.70
        山西东易园                                      23,613,000.00            -      23,613,000.00
        南通东易通盛装饰工程有限公司                     8,134,500.00     378,959.32     7,755,540.68
        长春东易富盛德装饰有限公司                      11,875,369.22            -      11,875,369.22
        上海创域                                        96,294,795.61            -      96,294,795.61
        北京欣邑                                       256,953,249.88            -     256,953,249.88
                               合计                    614,717,630.41     378,959.32   614,338,671.09

       计算上述资产组的可收回金额的关键假设及其依据如下:

       集艾室内设计(上海)有限公司:

       集艾室内设计(上海)有限公司(以下简称“集艾室内设计”)的可回收金额按照预计未来现金
       流量现值确定。未来现金流量基于管理层批准的 2019 年至 2023 年的财务预算确定,并采
       用 16.51%的折现率(2017 年 12 月 31 日:14.64%)。该资产组超过 5 年的现金流量采用稳定
       的永续现金流。在预计未来现金流量时使用的其他关键假设还有:基于该资产组过去的经
       营数据、合同签订情况和管理层对市场发展的预期估计预计营业收入、毛利率及费用增加。
       管理层认为上述假设发生的任何合理变化均不会导致该子公司的账面价值合计超过其可收
       回余额。

       山西东易园:

       山西东易园的可回收金额按照预计未来现金流量现值确定。未来现金流量基于管理层批准
       的 2019 年至 2023 年的财务预算确定,并采用 15.38%的折现率(2017 年 12 月 31 日:14.21%)。
       该资产组超过 5 年的现金流量采用稳定的永续现金流。在预计未来现金流量时使用的其他
       关键假设还有:基于该资产组过去的经营数据、合同签订情况和管理层对市场发展的预期
       估计预计营业收入、毛利率及费用增加。管理层认为上述假设发生的任何合理变化均不会
       导致该子公司的账面价值合计超过其可收回余额。

                                                                                                - 58 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       14、商誉 - 续

       (3) 商誉减值测试过程、参数及商誉减值损失的确认方法 - 续

       南通东易通盛装饰工程有限公司:

       南通东易通盛装饰工程有限公司的可回收金额按照预计未来现金流量现值确定。未来现金
       流量基于管理层批准的 2019 年至 2023 年的财务预算确定,并采用 16.51%的折现率(2017 年
       12 月 31 日:14.21%)。该资产组超过 5 年的现金流量采用稳定的永续现金流。在预计未来
       现金流量时使用的其他关键假设还有:基于该资产组过去的经营数据、合同签订情况和管
       理层对市场发展的预期估计预计营业收入、毛利率及费用增加。管理层注意到,根据上述
       假设及模型的计算结果,该子公司的账面价值合计超过其可收回余额约为人民币 74.31 万
       元,于本年末计提商誉减值准备人民币 378,959.32 元。

       长春东易富盛德装饰有限公司:

       长春东易富盛德装饰有限公司的可回收金额按照预计未来现金流量现值确定。未来现金流
       量基于管理层批准的 2019 年至 2023 年的财务预算确定,并采用 15.38%的折现率(2017 年
       12 月 31 日:14.21%)。该资产组超过 5 年的现金流量采用稳定的永续现金流。在预计未来
       现金流量时使用的其他关键假设还有:基于该资产组过去的经营数据、合同签订情况和管
       理层对市场发展的预期估计预计营业收入、毛利率及费用增加。管理层认为上述假设发生
       的任何合理变化均不会导致该子公司的账面价值合计超过其可收回余额。

       上海创域:

       上海创域的可回收金额按照预计未来现金流量现值确定。未来现金流量基于管理层批准的
       2019 年至 2023 年的财务预算确定,并采用 15.38%的折现率(2017 年 12 月 31 日:14.21%)。
       该资产组超过 5 年的现金流量采用稳定的永续现金流。在预计未来现金流量时使用的其他
       关键假设还有:基于该资产组过去的经营数据、合同签订情况和管理层对市场发展的预期
       估计预计营业收入、毛利率及费用增加。管理层认为上述假设发生的任何合理变化均不会
       导致该子公司的账面价值合计超过其可收回余额。

       北京欣邑:

       北京欣邑的可回收金额按照预计未来现金流量现值确定。未来现金流量基于管理层批准的
       2019 年至 2023 年的财务预算确定,并采用 15.94%的折现率(2017 年 12 月 31 日:14.64%)。
       该资产组超过 5 年的现金流量采用稳定的永续现金流。在预计未来现金流量时使用的其他
       关键假设还有:基于该资产组过去的经营数据、合同签订情况和管理层对市场发展的预期
       估计预计营业收入、毛利率及费用增加。管理层认为上述假设发生的任何合理变化均不会
       导致该子公司的账面价值合计超过其可收回余额。



                                                                                       - 59 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       15、长期待摊费用
                                                                                                                人民币元
                项目               年初余额       本年增加金额       本年摊销金额       其他减少金额           年末数
       装修费                     26,267,429.74     49,036,693.51      16,202,663.94              -          59,101,459.31
       样品                        1,619,934.07      5,746,073.01       2,597,581.00              -           4,768,426.08
       房租                                 -       19,692,650.90       3,838,065.00              -          15,854,585.90
                合计              27,887,363.81     74,475,417.42      22,638,309.94              -          79,724,471.29

       16、递延所得税资产/递延所得税负债

       (1) 未经抵销的递延所得税资产
                                                                                                                人民币元
                                                   年末余额                                     年初余额
                  项目
                                    可抵扣暂时性差异     递延所得税资产          可抵扣暂时性差异       递延所得税资产
       资产减值准备                       95,879,055.45        18,507,651.03           75,831,537.55        14,718,229.51
       以限制性股票形式授予的
                                             823,995.00             123,599.25          13,325,036.40          1,998,755.46
         股份支付
       计提未支付的费用(未支付
                                          52,777,571.63        10,785,274.27            42,662,809.68          9,274,213.30
         业绩承诺实现款)
       计提未支付的费用(预计负债)          3,698,168.33           554,725.25             5,880,369.96            882,055.49
       教育经费                            2,657,815.40           398,672.31             2,494,200.71            623,550.18
       可抵扣亏损                            822,064.76           205,516.19                      -                     -
                   合计                  156,658,670.57        30,575,438.30           140,193,954.30         27,496,803.94


       (2) 未经抵销的递延所得税负债
                                                                                                                人民币元
                                                   年末余额                                     年初余额
                 项目               应纳税暂时性差异     递延所得税负债          应纳税暂时性差异     递延所得税负债
       购买子公司公允价值调整             10,182,720.00        2,545,680.00            10,253,100.00        2,563,275.00
       合计                               10,182,720.00        2,545,680.00            10,253,100.00        2,563,275.00


       (3) 未确认递延所得税资产明细
                                                                                                                人民币元
                           项目                                     年末余额                            年初余额
       可抵扣暂时性差异                                                     516,460.21                          373,837.30
       可抵扣亏损                                                       279,603,197.95                      182,945,645.24
                           合计                                         280,119,658.16                      183,319,482.54




                                                                                                                     - 60 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       16、递延所得税资产/递延所得税负债 - 续

       (4) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                    人民币元
                       年份              年末余额            年初余额            备注
       2018 年                                       -                  -
       2019 年                             15,854,987.89      15,854,987.89
       2020 年                             35,848,058.98      40,880,344.78
       2021 年                             48,279,176.87      53,264,214.98
       2022 年                             62,919,739.65      72,946,097.59
       2023 年                            116,701,234.56                -
                       合计               279,603,197.95     182,945,645.24

       17、其他非流动资产
                                                                                    人民币元
                              项目                         年末余额           年初余额
       预付管理软件采购款                                      3,616,340.55     15,460,160.52
       留抵税款                                              31,668,522.24      32,467,271.35
                              合计                           35,284,862.79      47,927,431.87

       18、应付票据及应付账款

       18.1 分类列示
                                                                                    人民币元
                              项目                         年末余额           年初余额
       应付账款                                              846,320,767.84     758,525,555.96
                              合计                           846,320,767.84     758,525,555.96

       18.2 应付账款

       (1)应付账款列示
                                                                                    人民币元
                             项目                          年末余额           年初余额
       应付材料采购货款、工程款                              846,320,767.84     758,525,555.96
                             合计                            846,320,767.84     758,525,555.96




                                                                                         - 61 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       18、应付票据及应付账款 - 续

       18.2 应付账款 - 续

       (2)账龄超过 1 年的重要应付账款
                                                                                人民币元
                              项目                 年末余额          未偿还或结转的原因
        邯郸市日新建筑劳务有限公司北京第二分公司     6,267,382.60      未达到结算条件
        上海固俊建材有限公司                         3,799,488.70      未达到结算条件
        上海浦墩建材经营部                           1,860,087.95      未达到结算条件
        湖南财茂石材装饰工程有限公司                 1,926,514.57      未达到结算条件
        江苏佰丽爱家家居科技有限公司                 1,671,127.65      未达到结算条件
                              合计                 15,524,601.47

       19、预收款项

       (1)预收款项列示
                                                                                人民币元
                              项目                  年末余额               年初余额
        装修工程款                                  597,189,105.97         610,902,580.31
        产品销售款                                    4,447,871.49           3,963,181.14
        特许权使用费                                  2,755,641.98           2,867,411.84
        其他                                            718,237.32                    -
                              合计                  605,110,856.76         617,733,173.29

       (2)账龄超过 1 年的重要预收款项
                                                                                人民币元
                              项目                 年末余额          未偿还或结转的原因
        林朝萍                                         487,986.11        尚未完工
        陈晓兰                                         487,504.78        尚未完工
        梁笑                                           487,746.77        尚未完工
        南京中海金属材料有限公司                       485,436.90        尚未完工
        山东中海华创地产有限公司                       484,900.46        尚未完工
                              合计                   2,433,575.02




                                                                                    - 62 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       20、应付职工薪酬

       (1) 应付职工薪酬列示
                                                                                           人民币元
                     项目              年初余额         本年增加         本年减少        年末余额
       一、短期薪酬                    57,317,137.27   800,282,858.53   787,644,632.35   69,955,363.45
       二、离职后福利-设定提存计划        937,320.70    52,726,316.35    52,756,449.01      907,188.04
                     合计              58,254,457.97   853,009,174.88   840,401,081.36   70,862,551.49

       (2) 短期薪酬列示
                                                                                           人民币元
                       项目             年初余额        本年增加         本年减少        年末余额
       1、工资、奖金、津贴和补贴       52,052,150.49   745,221,447.25   733,380,244.44   63,893,353.30
       2、职工福利费                             -       1,416,641.51     1,416,641.51             -
       3、社会保险费                      438,813.42    33,277,160.10    33,256,754.15      459,219.37
       其中:医疗保险费                   373,629.43    28,164,514.01    28,141,195.54      396,947.90
             工伤保险费                    12,323.38     2,783,994.68     2,784,843.20       11,474.86
             生育保险费                    52,860.61     2,328,651.41     2,330,715.41       50,796.61
       4、住房公积金                      651,060.14    18,197,379.64    17,788,267.68    1,060,172.10
       5、工会经费和职工教育经费        4,175,113.22     1,280,482.97       912,977.51    4,542,618.68
       6、其他                                   -         889,747.06       889,747.06             -
                       合计            57,317,137.27   800,282,858.53   787,644,632.35   69,955,363.45

       (3) 设定提存计划
                                                                                           人民币元
                     项目              年初余额         本年增加         本年减少        年末余额
       1、基本养老保险                   894,210.33     50,952,790.39    50,960,224.36     886,776.36
       2、失业保险费                       43,110.37     1,773,525.96     1,796,224.65       20,411.68
                     合计                937,320.70     52,726,316.35    52,756,449.01     907,188.04

       注 1: 本集团按规定参加由政府机构设立的养老保险、失业保险计划,根据该等计划,本
              集团按政府机构要求之比例每月向该等计划缴存费用。除上述定期缴存费用外,本
              集团不再承担进一步支付义务。相应的支出于发生时计入当期损益或相关资产的成
              本。

              本集团本年应分别向养老保险、失业保险计划缴存费用人民币 50,952,790.39 元及人
              民币 1,773,525.96 元(2017 年:人民币 40,910,290.00 元及人民币 1,529,577.98 元)。
              于 2018 年 12 月 31 日,本集团尚有人民币 886,776.36 元及人民币 20,411.68 元(2017
              年 12 月 31 日:人民币 894,210.33 元及人民币 43,110.37 元)的应缴存费用是于本报
              告期应付而未支付给养老保险及失业保险计划的。有关应缴存费用已于报告期后支
              付。




                                                                                                 - 63 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       20、应付职工薪酬 - 续

       注 2: 根据本公司与被收购子公司之原始股东双方签订的股权转让协议约定,本公司及相
              关子公司承诺当被收购子公司在约定期限内实现净利润超过一定金额时将给予被收
              购子公司原股东基于经营管理团队身份以及被收购子公司其他主要经营管理人员一
              定金额的激励和报酬。截至 2018 年 12 月 31 日,本公司及相关子公司累计计提的上
              述激励和报酬共计人民币 53,526,729.20 元,未发放的上述激励和报酬共计人民币
              52,777,571.63 元(2017 年 12 月 31 日:累计计提及未发放的人民币 42,662,809.68 元)。

       21、应交税费
                                                                                       人民币元
                               项目                            年末余额           年初余额
        增值税                                                   35,453,930.58      42,593,941.06
        企业所得税                                               42,905,202.46      69,600,275.50
        个人所得税                                                1,513,483.04       4,993,003.83
        城市维护建设税                                            1,702,800.43       2,329,678.12
        教育费附加                                                  874,578.73       1,142,816.66
        地方教育费附加                                              583,146.93         667,841.25
        其他                                                      3,315,928.32       5,067,663.90
                               合计                              86,349,070.49    126,395,220.32

       22、其他应付款

       22.1 分类列示
                                                                                       人民币元
                               项目                            年末余额           年初余额
        应付股利                                                 26,495,864.04               -
        其他应付款                                             252,944,698.44     279,487,930.35
                               合计                            279,440,562.48     279,487,930.35

       22.2 应付股利
                                                                                       人民币元
                               项目                            年末余额           年初余额
        应付少数股东股利                                         26,495,864.04                -
                               合计                              26,495,864.04                -




                                                                                             - 64 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       22、其他应付款 - 续

       22.3 其他应付款

       (1) 按款项性质列示其他应付款
                                                                            人民币元
                          项目             年末余额                 年初余额
       押金、保证金、质保金                  112,017,058.70             78,974,623.89
       代收代付辅材款                          25,984,168.88            31,214,652.85
       应付股权购买款                          63,561,710.80            96,285,140.00
       限制性股票回购义务                      16,725,310.80            34,645,865.10
       其他                                    34,656,449.26            38,367,648.51
                          合计               252,944,698.44           279,487,930.35

       (2) 账龄超过 1 年的重要其他应付款
                                                                            人民币元
                            项目           年末余额            未偿还或结转的原因
       任国彬                                   9,761,400.00       未到结算期
       郭奎                                     8,553,560.80       未到结算期
       北京盛百建筑劳务有限公司                 8,289,945.54     劳服公司质保金
       资阳市吉泰建筑劳务有限公司               7,835,257.99     劳服公司质保金
       张雷                                     3,158,550.00       未到结算期
                         合计                  37,598,714.33

       23、长期应付款

       按款项性质列示长期应付款
                                                                            人民币元
                            性质           年末余额                 年初余额
       应付股权收购款(注)                      84,168,541.07            243,900,487.03
                         合计                  84,168,541.07            243,900,487.03
       减:一年内到期的长期应付款              43,096,897.37            163,480,897.37
       一年后到期的长期应付款                  41,071,643.70             80,419,589.66




                                                                                - 65 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       23、长期应付款 - 续

       注: 2017 年 10 月 12 日,本公司与北京欣邑股东 CITY FLYER INTERNATIONAL CORP.
            及其关联公司签署协议,收购其持有的北京欣邑 60%的股权。股权对价包括现金对
            价及或有对价。其中或有对价根据北京欣邑 2017 年 11 月 1 日至 2018 年 10 月 31 日、
            2018 年 11 月 1 日至 2019 年 10 月 31 日及 2019 年 11 月 1 日至 2020 年 10 月 31 日(以
            下简称“对赌期”)实际完成的扣除非经常损益的净利润分别低于或超过预算目标净
            利润(人民币 4,560 万元、5,244 万元及 6,030.6 万元)的部分乘以一定比例计算。当各
            期实际完成扣除非经常损益的净利润低于该期预算目标净利润时,本公司将按比例
            扣减当期应支付的股权转让对价款(协议约定的每个对赌期结束后应支付股权转让对
            价款为人民币 4,514.4 万元);当累计实际完成扣除非经常损益的净利润超过合计预
            算目标净利润(人民币 15,834.6 万元)时,本公司将于支付最后一期股权转让款时额外
            支付一定比例的股权转让对价款。

                2018 年 12 月 31 日,本公司根据股权收购协议相关约定,基于对北京欣邑未来业绩
                预测情况、货币时间价值等因素综合评估后,预计无需追加或者扣减后续应付对价
                款。

       24、预计负债
                                                                                                                                 人民币元
            项目              年末余额                  年初余额                              形成原因
                                                                      因尚未判决的诉讼导致本集团需承担对可能败诉的判决结果形
       未决诉讼                 3,698,168.33             5,880,369.96 成的现时义务,其履行很可能导致经济利益的流出且该义务的
                                                                      金额能够可靠计量。
            合计                3,698,168.33             5,880,369.96


       25、递延收益
                                                                                                                                 人民币元
                     项目                        年初余额                 本年增加                   本年减少                年末余额
       政府补助                                  10,856,000.00                             -         10,855,915.25                   84.75
                     合计                        10,856,000.00                             -         10,855,915.25                   84.75

       其中,涉及政府补助的项目:
                                                                                                                                 人民币元
                                                           本年新增       本年冲减相关                                         与资产相关/
                  负债项目               年初余额                                              其他变动       年末余额
                                                           补助金额         资产成本                                           与收益相关
       北京市科学技术委员会 2016 年
                                         2,000,000.00                 -     2,000,000.00                  -              -     与资产相关
         高新技术成果转化项目
       北京市房山区科学技术委员会
                                          476,000.00                  -       476,000.00                  -              -     与资产相关
         科技创新项目
       基于数字化的人工智能家装关键
         技术北京市工程实验室创新        8,380,000.00                 -     8,379,915.25                  -          84.75     与资产相关
       能力建设项目
                    合计              10,856,000.00                   -    10,855,915.25                  -          84.75




                                                                                                                                         - 66 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       26、股本
                                                                                                                   人民币元
                                                                    本年增减变动
           项目         年初余额                                                                                    年末余额
                                           发行新股    送股     公积金转股    限制性股票注销         小计
       股份总数          262,907,131.00           -         -            -        (241,574.00)       (241,574.00) 262,665,557.00



       27、资本公积
                                                                                                                   人民币元
                   项目                     年初余额            本年增加             本年减少                  年末余额
       股本溢价(注 1)                      671,077,019.83       14,310,979.20       110,683,338.75            574,704,660.28
       其他资本公积(注 1、注 2)             21,155,800.59         2,356,228.73       14,310,979.20               9,201,050.12
                   合计                    692,232,820.42       16,667,207.93       124,994,317.95            583,905,710.40

       注 1: 于 本 年 度 , 本 集 团解锁 限 制 性 股 票 对 应从其 他 资 本 公 积 转 入股本 溢 价 人 民 币
              14,310,979.20 元。由于收购集艾室内设计少数股东持有的 20%股权的影响,减少资
              本公积人民币 107,463,157.33 元,详见附注(七)、2。此外,本集团回购及注销限制
              性股票对应减少股本溢价减少人民币 3,220,181.42 元。详见附注(十一)、3。

       注 2: 于本年度,本集团依据预计可行权权益工具的数量,对限制性股票激励计划确认费
              用并计入其他资本公积人民币 2,356,228.73 元。

       28、库存股
                                                                                                                   人民币元
                   项目                     年初余额            本年增加             本年减少                  年末余额
       与限制性股票回购义务
                                            34,808,337.10                     -      16,918,098.30              17,890,238.80
         相关的库存股
                   合计                     34,808,337.10                     -      16,918,098.30              17,890,238.80

       注: 库存股本年减少额系本集团回购限制性股票并注销库存股、限制性股票解锁以及分
            配现金股利所致。截至本年末股权激励尚有 1,345,560 股未回购及解锁。详见附注
            (十一)、3。

       29、盈余公积
                                                                                                                   人民币元
              项目                 年初余额                 本年增加              本年减少                    年末余额
        法定盈余公积                 107,068,558.79           24,264,219.71                      -            131,332,778.50
              合计                   107,068,558.79           24,264,219.71                      -            131,332,778.50




                                                                                                                         - 67 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       30、未分配利润
                                                                                                人民币元
                               项目                                      本年                上年
       年初未分配利润                                                 291,692,100.22       298,817,266.77
       加:本年归属于母公司股东的净利润                               252,646,018.04       217,576,708.34
       减:提取法定盈余公积(注 1)                                       24,264,219.71       22,224,790.09
           应付普通股股利 (注 2)                                      289,034,296.10       203,002,121.60
           实际及预计未解锁限制性股票的股利撤销(注 3)                  (1,297,898.60)        (525,036.80)
       年末未分配利润                                                 232,337,501.05       291,692,100.22

       注 1: 根据公司章程规定,法定盈余公积金按净利润之 10%提取。根据相关法规,本公司
              法定盈余公积金累计额达公司注册资本 50%以上的,可不再提取。本年度,提取人
              民币 24,264,219.71 元法定盈余公积后本公司法定盈余公积累计金额已达公司注册资
              本 50%,决定不再提取。

       注 2: 2018 年 4 月 24 日本公司 2017 年年度股东大会决议:以限制性股票注销回购后的总
              股本 262,758,451 股计算,向全体股东每 10 股派发现金红利 11 元人民币(含税),共
              计派发人民币 289,034,296.10 元。

       注 3:因后续实际解锁、已离职原股权激励对象不可解锁限制性股票的数量以及本年末预
             计不可解锁限制性股票数量与上述宣告利润分配方案时的估计不同,共计撤销现金
             股利人民币 1,297,898.60 元。

       31、营业收入和营业成本

       (1)营业收入和营业成本情况
                                                                                                人民币元
                                       本年发生额                                上年发生额
              项目
                                 收入                 成本                收入                成本
       主营业务              4,136,987,833.63     2,630,495,586.86    3,572,373,963.90    2,278,896,252.85
       其他业务                 66,404,578.29        10,857,250.29       40,119,408.80          145,431.77
               合计          4,203,392,411.92     2,641,352,837.15    3,612,493,372.70    2,279,041,684.62

       (2)主营业务按业务/服务/产品类型划分:
                                                                                                人民币元
                                         本年发生数                               上年发生数
        业务/服务/产品类型
                               营业收入             营业成本            营业收入             营业成本
       装修工程              3,652,200,102.08    2,463,306,306.75     3,203,962,452.78    2,159,670,729.24
       设计服务                451,331,847.32       145,659,394.07      349,495,307.07       111,050,519.46
       特许加盟                   6,673,400.33            99,466.00        7,769,962.45                 -
       销售商品                  21,740,087.05        18,066,108.70       10,572,187.53        7,936,576.71
       其他                       5,042,396.85         3,364,311.34          574,054.07          238,427.44
               合计          4,136,987,833.63    2,630,495,586.86     3,572,373,963.90    2,278,896,252.85




                                                                                                      - 68 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       32、税金及附加
                                                              人民币元
                            项目   本年发生额          上年发生额
       城市维护建设税                   9,390,543.45        8,201,645.70
       教育费附加                       4,537,916.55        3,915,424.17
       地方教育附加                     2,926,866.59        2,562,875.00
       印花税                           2,318,589.78        1,881,279.81
       车船税                              18,715.00           21,408.33
       房产税                           5,059,856.32        3,318,248.45
       土地使用税                       1,194,005.57        1,176,398.37
                            合计       25,446,493.26       21,077,279.83

       33、销售费用
                                                              人民币元
                            项目   本年发生额          上年发生额
       员工工资                      239,369,755.59      193,226,948.38
       宣传费用                      164,753,828.78      125,370,968.05
       房租、物业费用                125,960,306.43      110,326,459.91
       办公费用                        44,214,012.14       38,375,872.41
       社会保险费                      40,278,873.91       32,955,082.82
       店面及办公装修费用              22,617,892.09       18,780,606.06
       运费、安装费                    11,839,274.60       14,159,501.06
       折旧摊销费用                    12,056,359.76        7,909,269.45
       交通差旅费                       7,804,051.94        5,799,286.87
       水电暖费用                       6,783,085.02        5,562,708.47
       其他                            33,378,631.13       29,902,233.14
                            合计     709,056,071.39      582,368,936.62

       34、管理费用
                                                              人民币元
                            项目   本年发生额          上年发生额
       员工工资                      142,884,940.05      152,064,978.04
       办公费用                        43,544,704.60       37,323,846.44
       房租、物业费用                  24,589,029.18       18,766,972.58
       中介服务费                      21,519,641.21       16,473,925.00
       社会保险费                      16,993,890.22       12,403,818.53
       摊销费用                         7,066,818.35        7,266,364.26
       交通差旅费                      10,588,764.08        7,039,835.83
       折旧费用                        13,318,197.26        6,929,695.08
       招聘培训费                       7,422,313.19        5,993,683.68
       店面及办公装修费用               7,196,777.81        4,835,760.91
       其他                            39,823,059.92       32,179,777.58
                            合计     334,948,135.87      301,278,657.93



                                                                   - 69 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       35、研发费用
                                                                               人民币元
                            项目                  本年发生额           上年发生额
       员工工资                                       71,433,235.13        62,277,774.66
       社会保险费                                     19,157,542.31        15,447,924.03
       办公费用                                       31,939,055.29        26,330,796.13
       折旧费用                                          295,640.01                33.95
       其他                                            7,214,220.18         3,903,593.08
                            合计                    130,039,692.92       107,960,121.85

       36、财务费用
                                                                               人民币元
                            项目                  本年发生额           上年发生额
       利息支出                                       6,458,632.17             17,130.44
       其中:未确认融资费用摊销                       5,796,054.04                   -
       减:利息收入                                   6,557,897.96         3,741,313.03
       汇兑损益                                       1,482,991.78                   -
       手续费                                         5,539,768.15         4,358,176.19
                           合计                       6,923,494.14           633,993.60

       37、资产减值损失
                                                                               人民币元
                            项目                  本年发生额           上年发生额
       坏账损失                                       21,060,811.07        7,887,151.59
       存货跌价损失                                    1,590,510.30          626,457.85
       商誉减值损失                                      378,959.32                 -
                            合计                      23,030,280.69        8,513,609.44

       38、投资收益
                                                                               人民币元
                           项目                   本年发生额           上年发生额
       银行理财产品在持有期间的投资收益                21,347,291.93        20,693,582.58
       权益法核算的长期股权投资收益                   (2,545,183.06)       (1,482,963.01)
       处置长期股权投资产生的投资收益                  15,242,606.86        11,919,105.93
       可供出售金融资产在持有期间的投资收益               871,751.64           425,288.28
       处置可供出售金融资产产生的投资收益              10,750,000.00         1,743,995.78
       丧失控制权后,剩余股权按公允价值重新计量
                                                       1,693,622.98                  -
         产生的利得
                           合计                       47,360,090.35        33,299,009.56




                                                                                    - 70 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       39、营业外收入
                                                                                      人民币元
                                                                              计入当期非经常性
                            项目          本年发生额        上年发生额
                                                                                  损益的金额
       政府补助(附注(五)、46)               8,378,283.58       5,937,451.06          8,378,283.58
       非流动资产报废利得                      13,901.26           5,555.20             13,901.26
       罚款收入                             5,517,620.11       2,753,641.92          5,517,620.11
       其他                                 2,829,235.70         248,501.56          2,829,235.70
                           合计            16,739,040.65       8,945,149.74         16,739,040.65

       40、营业外支出
                                                                                      人民币元
                                                                              计入当期非经常性
                            项目          本年发生额        上年发生额
                                                                                  损益的金额
       诉讼赔偿                            (1,725,605.64)      4,071,028.73         (1,725,605.64)
       违约支出                                230,007.86        716,943.28             230,007.86
       非流动资产报废损失                      182,089.55        454,601.40             182,089.55
       罚款支出                                439,157.43        301,359.47             439,157.43
       捐赠支出                              1,252,156.02        500,000.00           1,252,156.02
       其他                                    755,054.51        266,682.76             755,054.51
                            合计             1,132,859.73      6,310,615.64           1,132,859.73

       41、所得税费用

       (1)所得税费用表
                                                                                      人民币元
                                   项目                本年发生额              上年发生额
       当期所得税费用                                     90,784,148.61            84,839,527.09
       递延所得税费用                                    (3,096,229.36)          (10,275,729.72)
                                   合计                   87,687,919.25            74,563,797.37




                                                                                            - 71 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       41、所得税费用 - 续

       (2)会计利润与所得税费用调整过程
                                                                                        人民币元
                                项目                          本年发生额          上年发生额
       利润总额                                                 395,561,677.77      347,483,381.46
       按适用税率(15%)计算的所得税费用                           59,334,251.67       52,122,507.22
       子公司适用不同税率的影响                                   1,013,035.31        7,187,918.16
       调整以前期间所得税的影响                                     837,387.76        (907,026.66)
       对合营、联营企业损益调整的影响                               381,777.46          370,740.75
       可供出售金融资产投资收益的影响                                      -            (16,113.95)
       不可抵扣的成本、费用和损失的影响                           2,530,107.40        1,399,443.84
       使用前期未确认递延所得税资产的可抵扣暂时性差异或
                                                                 (4,273,883.62)      (2,932,273.74)
         可抵扣亏损的影响
       本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣
                                                                 30,231,907.60       17,253,666.79
         亏损的影响
       与股份支付相关的实际或者预计不可税前抵扣的费用的影响       1,691,198.64        1,974,490.39
       税率调整导致期初递延所得税资产/负债余额的变化                743,142.12            3,194.21
       满足条件的研发费用按 175%(2017 年:150%)加计
                                                                 (4,648,458.38)      (1,879,109.08)
         扣除之纳税影响
       满足条件的残疾人工资加计扣除之纳税影响                     (152,546.71)         (13,640.56)
       所得税费用                                                87,687,919.25       74,563,797.37

       42、现金流量表项目

       (1)收到的其他与经营活动有关的现金
                                                                                        人民币元
                                项目                          本年发生额          上年发生额
       押金、质保金                                              33,591,353.56       25,094,292.34
       房屋租金                                                  28,258,118.19       21,278,487.05
       保函                                                       8,160,003.18       20,585,673.79
       政府补助                                                   6,944,002.62        5,937,451.06
       外单位往来款                                               5,465,937.20       10,461,453.52
       罚款、赔付收入                                            10,132,749.69        2,753,641.92
       存款利息收入                                               4,491,555.49        3,741,313.03
       代收代付往来款项及其他                                     7,904,345.85       13,591,511.77
                                合计                            104,948,065.78      103,443,824.48




                                                                                              - 72 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       42、现金流量表项目注释 - 续

       (2)支付的其他与经营活动有关的现金
                                                                                   人民币元
                           项目                         本年发生额          上年发生额
       房租、物业费用                                     171,772,164.66      131,856,999.71
       广告宣传费                                         185,237,718.03      126,890,250.70
       办公费用                                           153,626,800.07      123,305,256.35
       购买固定资产对应的待抵扣进项税额                        854,834.69       33,354,122.85
       装修费用                                             36,866,262.33       22,162,055.94
       保函                                                  5,371,762.59       20,495,644.16
       水电暖费用                                           19,696,941.11       14,785,672.62
       中介服务费                                           22,268,861.04       14,649,344.30
       交通差旅费                                           18,191,394.83       12,735,968.58
       押金、质保金                                         23,056,886.88       11,969,498.25
       安装运费                                              8,978,052.96       11,071,780.45
       业务招待费                                            9,208,202.52        8,166,380.20
       外单位往来款                                          8,448,414.49        5,782,629.41
       培训招聘                                              6,474,730.45        5,014,032.93
       通讯费用                                              5,996,221.26        4,759,842.23
       保安保洁费用                                          5,316,202.06        4,319,889.63
       银行手续费                                            5,248,509.76        4,302,895.79
       代收代付往来款项及其他                               37,577,164.21       40,587,708.34
                           合计                           724,191,123.94      596,209,972.44

       (3)收到其他与投资活动有关的现金
                                                                                   人民币元
                              项目                      本年发生额          上年发生额
       与资产相关的政府补助                                           -         8,380,000.00
                              合计                                    -         8,380,000.00

       (4)支付的其他与筹资活动有关的现金
                                                                                   人民币元
                              项目                      本年发生额          上年发生额
       非公开发行股票费用                                     339,607.69          650,000.00
       股权激励授予限制性股票的回购款(注 1)                 3,166,312.82        8,004,823.98
       支付给预计不可解锁对象的可撤销现金股利(注 2)           674,432.00          162,472.00
       购买少数股东权益(附注(七)、2)                      115,200,000.00                 -
                            合计                          119,380,352.51        8,817,295.98

       注 1: 其中,1)本集团于 2018 年 4 月回购原股权激励对象已获授但尚未解除限售的限制性
              股票 148,680 股,每股回购价格为人民币 13.53 元(授予价格 14.33 元扣除已分配
              2016 年利润每股人民币 0.8 元),回购款合计为人民币 2,011,640.40 元;2)本集团于
              2018 年 9 月回购原股权激励对象已获授但尚未解除限售的限制性股票 92,894 股,每
              股回购价格为人民币 12.43 元(授予价格 14.33 元扣除已分配 2016 年及 2017 年利润
              每股人民币 0.8 元及 1.1 元),回购款合计为人民币 1,154,672.42 元。



                                                                                        - 73 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       42、现金流量表项目注释 - 续

       (4)支付的其他与筹资活动有关的现金 - 续

       注 2: 本年末,本集团预计剩余未解锁限制性股票中有 613,120 股不可解锁,支付给预计
              不可解锁对象的可撤销现金股利共计人民币 674,432.00 元。

       43、现金流量表补充资料

       (1)现金流量表补充资料
                                                                                   人民币元
                            补充资料                      本年金额            上年金额
       1、将净利润调节为经营活动现金流量:
       净利润                                              307,873,758.52      272,919,584.09
       加:资产减值准备                                      23,030,280.69       8,513,609.44
           固定资产折旧                                     29,736,537.06       26,409,183.26
           投资性房地产折旧                                     540,062.12          76,853.71
           无形资产摊销                                      10,211,662.91      10,256,152.67
           长期待摊费用摊销                                  22,638,309.94      13,447,220.47
           资产处置及报废损失(收益以“-”号填列)               168,188.29         518,297.21
           财务费用(收益以“-”号填列)                       7,941,623.95          17,130.44
           投资损失(收益以“-”号填列)                   (47,360,090.35)     (33,299,009.56)
           递延所得税资产减少(增加以“-”号填列)           (3,078,634.36)    (10,275,729.72)
           递延所得税负债增加(减少以“-”号填列)              (17,595.00)                -
           存货的减少(增加以“-”号填列)                   14,895,967.63       13,807,429.68
           经营性应收项目的减少(增加以“-”号填列)      (233,679,607.99)    (135,606,987.32)
           经营性应付项目的增加(减少以“-”号填列)         69,644,574.82      384,039,551.35
           股份支付费用                                       2,356,228.73      18,567,837.05
       经营活动产生的现金流量净额                          204,901,266.96      569,391,122.77

                           补充资料                       本年金额            上年金额
       2、不涉及现金收支的重大投资和筹资活动:
       债务转为资本                                                   -                   -
       一年内到期的可转换公司债券                                     -                   -
       融资租入固定资产                                               -                   -
       3、现金及现金等价物净变动情况:
       现金的期末余额                                     830,031,911.22     1,221,580,613.37
       减:现金的期初余额                               1,221,580,613.37     1,031,746,789.60
       加:现金等价物的期末余额                                      -                    -
       减:现金等价物的期初余额                                      -                    -
       现金及现金等价物净增加(减少)额                   (391,548,702.15)       189,833,823.77




                                                                                         - 74 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       43、现金流量表补充资料 - 续

       (2) 本年支付的取得子公司的现金净额
                                                                                        人民币元
                                       项目                                         金额
       本年发生的企业合并于本期支付的现金或现金等价物                                         -
       减:购买日子公司持有的现金及现金等价物                                                 -
       加:以前期间发生的企业合并于本年支付的现金或现金等价物                      198,251,429.20
       其中:
       北京欣邑                                                                    124,898,400.00
       长春东易富盛德装饰有限公司                                                    3,158,990.00
       上海创域                                                                     11,220,000.00
       山西东易园                                                                    5,100,000.00
       南通东易通盛装饰工程有限公司                                                  2,427,600.00
       集艾室内设计                                                                 51,446,439.20
       取得子公司支付的现金净额                                                    198,251,429.20

       (3) 本年收到的处置子公司的现金净额
                                                                                        人民币元
                                                                                    金额
       本期处置子公司于本期收到的现金或现金等价物                                   22,500,000.00
       减:丧失控制权日子公司持有的现金及现金等价物                                 19,892,894.55
       处置子公司收到的现金净额                                                      2,607,105.45

       (4) 现金和现金等价物的构成
                                                                                        人民币元
                             项 目                              年末余额           年初余额
       一、现金                                                 830,031,911.22    1,221,580,613.37
         其中:库存现金                                           1,060,580.30          290,865.25
                可随时用于支付的银行存款                        828,971,330.92    1,221,289,748.12
       二、现金等价物                                                      -                   -
         其中:三个月内到期的债券投资                                      -                   -
       三、年末现金及现金等价物余额                             830,031,911.22    1,221,580,613.37

       44、所有权或使用权受到限制的资产
                                                                                        人民币元
               项目              年末账面价值                         受限原因
       货币资金                          500,000.00 用银行存款提供的工资保证金
       货币资金                        1,309,353.06 用银行存款向工程项目业主提供的保函保证金
       货币资金                          109,035.75 用银行存款向供应商提供的信用证保证金
               合计                    1,918,388.81




                                                                                               - 75 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       45、基本每股收益和稀释每股收益的计算过程

       (1) 基本每股收益

       分子计算过程如下:
                                                                                  人民币元
                                                           本年金额          上年金额
        归属于普通股股东的当年净利润                       252,646,018.04    217,576,708.34
        减:当年分配给预计未来可解锁限制性股票的现金股利       805,684.00      1,886,064.00
        用于计算基本每股收益的分子                         251,840,334.04    215,690,644.34

       分母计算过程如下:

                                                            本年数            上年数
        年初已发行的普通股股数                                262,907,131       253,858,052
        减:年初已发行的限制性股票股数                          2,560,670         4,177,100
        加:本期增发的除限制性股票外的普通股加权数                    -                 -
        加:本年解锁的限制性股票加权数                            324,512           352,608
        用于计算基本每股收益的分母                            260,670,973       250,033,560

       (2) 稀释每股收益

       在计算 2018 及 2017 年度稀释每股收益时,以基本每股收益为基础,分子需加回计算基本
       每股收益已扣除的当期分配给预计未来可解锁限制性股票持有者的现金股利,从计算结果
       看对每股收益不具有稀释性。

       (3) 每股收益

                                                           本年金额          上年金额
        基本每股收益                                                  0.97              0.86
        稀释每股收益                                                  0.97              0.86




                                                                                        - 76 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(五)   合并财务报表项目注释 - 续

       46、政府补助
                                                                                                 人民币元
                                                 与资产相关/
                   政府补助项目                                  列报项目      本年累计数      上年累计数
                                                 与收益相关
       北京市房山区长沟镇企业
                                                 与收益相关     营业外收入      4,141,399.76     4,924,560.32
         挖潜改造资金
       杭州市西湖区灵隐街道办事处财政支助        与收益相关      营业外收入       100,000.00      100,000.00
       国家知识产权局专利局专利补助金            与收益相关      营业外收入           900.00          750.00
                                                               冲减管理费用/
       互联网家居装饰应用服务中心项目            与收益相关                              -         48,184.69
                                                                 营业外收入
       上海市嘉定区财政扶持金                     与收益相关     营业外收入              -               -
       稳岗补贴                                   与收益相关     营业外收入        67,046.82      100,840.74
       上海市崇明区财政局财政扶持金               与收益相关     营业外收入              -        423,000.00
       上海横泰经济开发区财政扶持金               与收益相关     营业外收入     2,225,000.00             -
       宁波市鄞州区南部商务区管委会
                                                  与收益相关    营业外收入         40,000.00       50,000.00
         商贸商务企业贡献奖
       北京市房山区商务委员会战略提升奖励         与收益相关    营业外收入               -        203,300.00
       北京市房山区科技委员会科技创新奖励         与收益相关    营业外收入               -         10,000.00
       廊坊市安次区新增入统规模以上
                                                  与收益相关    营业外收入               -        100,000.00
         企业奖励
       客车报废补贴款                             与收益相关    营业外收入               -         25,000.00
       莘庄镇 2017 年度财政扶持款                 与收益相关    营业外收入        120,000.00             -
       新认定及重新认定的高新技术企业奖励         与收益相关    营业外收入        350,000.00             -
       实用新型专利补助                           与收益相关    营业外收入          3,500.00             -
       2017 年销售收入过亿奖励                    与收益相关    营业外收入      1,000,000.00             -
       税收返还                                   与收益相关    营业外收入            695.25             -
       技改和发展转型资金                         与收益相关    营业外收入        110,000.00             -
       稳增促调专项资金                           与收益相关    营业外收入          1,699.79             -
       科技局划拨科学普及省级专项资金             与收益相关    营业外收入        200,000.00             -
       中国物流与采购联合会技术创新奖励           与收益相关    营业外收入          9,433.96             -
       失业险返还                                 与收益相关    营业外收入          8,608.00             -
       基于数字化的人工智能家装关键技术
                                                  与资产相关     递延收益                -      8,380,000.00
         北京市工程实验室创新能力建设项目
                         合计                                                   8,378,283.58   14,365,635.75
                              其中:计入当期损益的政府补助                      8,378,283.58    5,985,635.75




                                                                                                       - 77 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(六)   合并范围的变更

       1、处置子公司

       (1) 单次处置对子公司投资即丧失控制权的情形
                                                                                                                                                                                                          人民币元
                                                                                   处置价款与处置投资     丧失控制权                                                                                    与原子公司股权
                                           股权处    股权               丧失控制                                        丧失控制权之日     丧失控制权之     按照公允价值重新     丧失控制权之日剩余股
                           股权处置价                       丧失控制               对应的合并财务报表     之日剩余股                                                                                    投资相关的其他
          子公司名称                       置比例    处置               权时点的                                        剩余股权的账面     日剩余股权的     计量剩余股权产生     权公允价值的确定方法
                               款                           权的时点               层面享有该公司净资       权的比例                                                                                    综合收益转入投
                                             (%)     方式               确定依据                                              价值           公允价值         的利得或损失             及主要假设
                                                                                       产份额的差额           (%)                                                                                         资损益的金额
       网家科技有限责任
                                                     协议   2018 年 6
         公司(以下简称“   45,000,000.00     90.00                      失去控制          15,242,606.86         10.00       3,306,377.02     5,000,000.00         1,693,622.98      按评估价格确定                  -
                                                     转让   月 30 日
         网家科技”)



       2、其他原因的合并范围变动

       本年度本公司注销子公司北京意德法家木业有限公司,导致合并报表范围减少。




                                                                                                                                                                                                                  - 78 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(七)   在其他主体中的权益

       1、在子公司中的权益

       (1) 企业集团的构成

                                                                                     持股比例(%)
                   子公司名称             主要经营地       注册地       业务性质                      取得方式
                                                                                   直接      间接
       北京意德法家经贸有限公司           北京市朝阳区   北京市房山区     商业       100.00      -      设立
       重庆东易日盛装饰工程有限责任公司   重庆市渝北区   重庆市渝北区   服务业       100.00      -      设立
       智能家居                           河北省廊坊市   河北省廊坊市     商业       100.00      -      设立
       速美集家装饰有限责任公司           北京市朝阳区   北京市密云区   服务业       100.00      -      设立
       北京睿筑国际工程设计有限公司       北京市朝阳区   北京市顺义区   服务业       100.00      -      设立
       北京东易饰家装饰设计有限公司       北京市朝阳区   北京市朝阳区   服务业       100.00      -      设立
       文景易盛投资                       北京市朝阳区   北京市朝阳区   服务业       100.00      -      设立
       北京易日通供应链管理有限责任公司   北京市朝阳区   北京市密云区   服务业       100.00      -      设立
       北京斯林科技有限责任公司           北京市朝阳区   北京市朝阳区   服务业       100.00      -      设立
       北京盛华美居装饰有限责任公司       北京市朝阳区   北京市密云区   服务业        51.00      -      设立
       山西东易园                         山西省太原市   山西省太原市   服务业        51.00      -      购买
       南通东易通盛装饰工程有限公司       江苏省南通市   江苏省南通市   服务业        51.00      -      购买
       集艾室内设计                       上海市徐汇区   上海市嘉定区     设计        80.00      -      购买
       长春东易富盛德装饰有限公司         吉林省长春市   吉林省长春市   服务业        51.00      -      购买
       上海创域                           上海市崇明县   上海市崇明县   服务业        51.00      -      购买
       北京欣邑                           北京市朝阳区   北京市朝阳区     设计        60.00      -      购买


       (2) 重要的非全资子公司
                                                                                                     人民币元
                                              少数股东的      本年归属于     本年向少数股东      年末少数股东
                    子公司名称
                                              持股比例(%)   少数股东的损益     分派的股利          权益余额
       山西东易园                                     49.00     8,923,342.28     8,243,973.24      11,642,842.28
       南通东易通盛装饰工程有限公司                   49.00     (304,281.34)     1,305,951.90         467,468.67
       集艾室内设计                                   20.00    13,420,121.24   38,495,864.04       21,156,963.91
       长春东易富盛德装饰有限公司                     49.00     2,030,202.52     1,534,253.93       3,063,107.94
       上海创域                                       49.00   16,540,762.31    12,310,206.43       32,695,046.66
       北京欣邑                                       40.00    15,652,912.90              -        42,366,980.94
       北京盛华美居装饰有限责任公司                   49.00   (1,035,319.43)              -         (420,897.09)
                     合计                                      55,227,740.48   61,890,249.54     110,971,513.31




                                                                                                          - 79 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(七)   在其他主体中的权益 - 续

       1、在子公司中的权益 - 续

       (3) 重要非全资子公司的重要财务信息
                                                                                                                                                                                                                      人民币元
                                                                     年末余额                                                                                               年初余额
           子公司名称
                           流动资产        非流动资产        资产合计        流动负债          非流动负债       负债合计         流动资产        非流动资产        资产合计          流动负债         非流动负债        负债合计
       山西东易园          56,882,892.44   21,832,430.14    78,715,322.58    54,954,419.96               -      54,954,419.96    74,353,449.76     7,559,632.70    81,913,082.46    59,538,647.26               -      59,538,647.26
       南通东易通盛装饰
                            6,420,305.83      244,273.64     6,664,579.47       5,710,561.77             -       5,710,561.77    10,041,127.77      181,377.53     10,222,505.30       5,982,297.32             -       5,982,297.32
         工程有限公司
       集艾室内设计       221,593,720.27   14,286,748.54   235,880,468.81   130,095,649.25               -     130,095,649.25   185,593,325.64   11,387,367.42    196,980,693.06    62,056,819.61               -      62,056,819.61
       长春东易富盛德
                           19,277,787.17      302,567.27    19,580,354.44    13,329,113.75               -      13,329,113.75    17,108,816.64      319,481.81     17,428,298.45    12,189,197.74               -      12,189,197.74
         装饰有限公司
       上海创域           190,691,279.22   14,775,978.43   205,467,257.65   137,691,993.80               -     137,691,993.80   160,484,442.06    6,815,915.10    167,300,357.16   108,158,880.83               -     108,158,880.83
       北京欣邑           135,535,225.60   14,118,907.75   149,654,133.35    41,191,001.00      2,545,680.00    43,736,681.00   108,529,879.61   13,844,396.90    122,374,276.51    53,025,831.41      2,563,275.00    55,589,106.41
       北京盛华美居装饰
                               26,073.20      262,354.42      288,427.62        1,147,401.27             -       1,147,401.27     1,254,606.89       55,200.00      1,309,806.89         55,883.75              -          55,883.75
         有限责任公司




                                                                                                                                                                                                                            - 80 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(七)   在其他主体中的权益 - 续

       1、在子公司中的权益 - 续

       (3) 重要非全资子公司的重要财务信息- 续
                                                                                                                                                                               人民币元
                                                         本年发生额                                                                        上年发生额
          子公司名称
                            营业收入           净利润              综合收益总额        经营活动现金流量       营业收入           净利润              综合收益总额        经营活动现金流量
       山西东易园             113,679,571.25     18,210,902.61         18,210,902.61           9,692,836.67     106,325,174.37     16,824,435.20         16,824,435.20         36,934,692.33
       南通东易通盛装饰
                               8,638,391.29      (620,982.32)           (620,982.32)         (1,490,813.77)     20,890,947.35      2,750,011.53           2,750,011.53          (243,247.79)
         工程有限公司
       集艾室内设计          297,867,784.17     67,100,606.21          67,100,606.21        (18,807,835.56)    210,595,529.92     63,704,859.57          63,704,859.57         69,871,517.53
       长春东易富盛德
                              30,148,063.97      4,143,270.45           4,143,270.45           2,484,030.88     25,815,353.31      3,479,033.86           3,479,033.86          1,388,831.66
         装饰有限公司
       上海创域              397,258,099.26     33,756,657.78          33,756,657.78          22,711,764.21    255,475,179.96     27,776,314.60          27,776,314.60         73,815,223.74
       北京欣邑(注 1)        103,659,843.77     39,132,282.25          39,132,282.25         (2,686,762.44)     23,575,108.83     13,299,774.85          13,299,774.85         17,875,081.92
       北京盛华美居装饰
                               1,455,665.34    (2,112,896.79)         (2,112,896.79)         (1,000,054.28)         19,996.30      (746,076.86)           (746,076.86)          (900,761.11)
         有限责任公司


       注 1:上年发生额为自收购日起的相关财务数据。




                                                                                                                                                                                     - 81 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(七)   在其他主体中的权益 - 续

       2、在子公司的所有者权益份额发生变化且仍控制子公司的交易

       (1) 在子公司所有者权益份额发生变化的情况说明

          本年度,本公司收购了集艾室内设计少数股东持有的 20%股权,支付股权转让款人民
          币 11,520 万元,并已完成受让集艾室内设计 20%股权的工商变更登记。收购完成后本
          公司持有集艾室内设计 80%股权。

       (2) 交易对于少数股东权益及归属于母公司所有者权益的影响
                                                                                                                 人民币元
                                 项目                                                          集艾室内设计
           购买成本
           ——现金                                                                                        115,200,000.00
           ——非现金资产的公允价值                                                                                   -
           购买成本合计                                                                                    115,200,000.00
           减:按取得的股权比例计算的公司净资产份额                                                          7,736,842.67
           差额                                                                                            107,463,157.33
           其中:调整资本公积                                                                              107,463,157.33

       3、 在合营企业或联营企业中的权益

       (1) 合营企业

                                                                                     持股比例(%)        对合营企业或联营企业
          合营企业名称       主要经营地     注册地             业务性质
                                                                                   直接         间接      投资的会计处理方法

                                                      生产及销售建筑装饰板
       河北盛可居装饰材料
                            廊坊市安次区 廊坊市安次区 材 、家俱; 销售室 内外 装     35.185         -          权益法
         有限公司
                                                      饰装修材料等


       (2) 合营企业的汇总财务信息
                                                                                                                 人民币元
                              项 目                               年末余额/本年发生额              年初余额/上年发生额
       合营企业:
       投资账面价值合计                                                         5,700,514.02                  8,245,697.08
       下列各项按持股比例计算的合计数                                         (2,545,183.06)                (1,482,963.01)
       —净亏损                                                               (2,545,183.06)                (1,482,963.01)
       —其他综合收益                                                                    -                             -
       —综合收益总额                                                         (2,545,183.06)                (1,482,963.01)

       于 2018 年 12 月 31 日及 2017 年 12 月 31 日,本集团的合营企业为非上市公司,本集团于合
       营企业的权益不会对本集团本年度的财务状况或经营业绩构成重大影响。




                                                                                                                        - 82 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(八)   与金融工具相关的风险

       本集团的主要金融工具包括货币资金、应收票据及应收账款、其他应收款、其他流动资产
       中的银行理财产品、可供出售金融资产、短期借款、应付票据及应付账款、其他应付款、
       长期应付款等,各项金融工具的详细情况说明见附注(五)。与这些金融工具有关的风险,
       以及本集团为降低这些风险所采取的风险管理政策如下所述。本集团管理层对这些风险敞
       口进行管理和监控以确保将上述风险控制在限定的范围之内。

       1. 风险管理目标和政策

       本集团从事风险管理的目标是在风险和收益之间取得适当的平衡,将风险对本集团经营业
       绩的负面影响降低到最低水平,使股东及其他权益投资者的利益最大化。基于该风险管理
       目标,本集团风险管理的基本策略是确定和分析本集团所面临的各种风险,建立适当的风
       险承受底线和进行风险管理,并及时可靠地对各种风险进行监督,将风险控制在限定的范
       围之内。

       1.1 市场风险

       1.1.1 外汇风险

       外汇风险是由以非记账本位币计量的货币性项目产生的。管理层预期非记账本位币的升值
       或贬值将不会对本集团的财务状况及经营成果带来重大影响。

       1.1.2 利率风险-现金流量变动风险

       因本集团无浮动利率银行借款,因此不受利率变动的影响。

       1.2 信用风险

       2018 年 12 月 31 日,可能引起本集团财务损失的最大信用风险敞口主要来自于合同另一方
       未能履行义务而导致本集团金融资产产生的损失,具体包括合并资产负债表中已确认的金
       融资产的账面金额;对于以公允价值计量的债务工具而言,账面价值反映了其风险敞口,
       但并非最大风险敞口,其最大风险敞口将随着未来公允价值的变化而改变。

       对于应收账款、其他应收款,本集团设定相关政策以控制信用风险敞口。为降低信用风险,
       本集团成立了一个小组负责确定信用额度、进行信用审批,并执行其他监控程序以确保采
       取必要的措施回收过期债权。此外,本集团于每个资产负债表日审核每一单项应收款的回
       收情况,以确保就无法回收的款项计提充分的坏账准备。因此,本集团管理层认为本集团
       所承担的信用风险已经大为降低。

       本集团货币资金仅存放于信用等级较高的银行,故货币资金信用风险较低。

       本集团的经营活动和相应的经营风险集中于中国大陆地区。


                                                                                   - 83 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(八)   与金融工具相关的风险 - 续

       1. 风险管理目标和政策 - 续

       1.3 流动风险

       管理流动风险时,本集团保持管理层认为充分的现金及现金等价物并对其进行监控,以满
       足本集团经营需要,并降低现金流量波动的影响。

       本集团通过经营业务产生的资金来支持营运资金。

       本集团持有的金融负债按未折现剩余合同义务的到期期限分析如下:

       2018 年 12 月 31 日
                                                                                                  人民币元
                                                                     合同现金流量
             项目              账面价值
                                                  1 年以内            1-2 年         2-5 年       5 年以上
       短期借款                 21,613,676.00      21,613,676.00             -                -         -
       应付账款                846,320,767.84     846,320,767.84             -                -         -
       其他应付款              252,944,698.44     252,944,698.44             -                -         -
       长期应付款               84,168,541.07      45,144,000.00   45,144,000.00              -         -
       小计                  1,205,047,683.35   1,166,023,142.28   45,144,000.00              -         -

       2017 年 12 月 31 日
                                                                                                  人民币元
                                                                     合同现金流量
             项目              账面价值
                                                 1 年以内             1-2 年         2-5 年       5 年以上
       短期借款                           -                  -               -              -           -
       应付账款                758,525,555.96     758,525,555.96             -              -           -
       其他应付款              279,487,930.35     279,487,930.35             -              -           -
       长期应付款              243,900,487.03     165,528,000.00   45,144,000.00  45,144,000.00         -
       小计                  1,281,913,973.34   1,203,541,486.31   45,144,000.00  45,144,000.00         -




                                                                                                     - 84 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(九)   公允价值的披露

       1、公允价值

       1.1 持续以公允价值计量的金融资产和负债

       本集团以下金融资产和负债于各报告期末按公允价值计量,该等金融资产的公允价值计量
       的详情如下:

                           与各报告期末的公允价值            公允价值计                                     重要的不可观   不可观察输入值与
        金融资产                                                                 估值方法和输入值
                        年末金额           年初金额            量的层次                                       察输入值       公允价值的关系

       可供出售                                                           折现现金流量。未来现金流基于预    预计可收回金   预计可收回金额越
         金融资产                                                         计可收回金额估算,并按管理层基    额符合预期风   高,公允价值越
                        110,000,000.00    117,000,000.00      第三层次
         -银行理财                                                        于对预期风险水平的最佳估计所确    险水平的折现   高;折现率越低,
         产品                                                             定的利率折现。                    率             公允价值越高

       可供出售                                                           折现现金流量。未来现金流基于预    预计可收回金   预计可收回金额越
         金融资产-                                                        计可收回金额估算,并按管理层基    额符合预期风   高,公允价值越
                          5,000,000.00                -       第三层次
         权益工具                                                         于对预期风险水平的最佳估计所确    险水平的折现   高;折现率越低,
         投资                                                             定的利率折现。                    率             公允价值越高

       交易性金融
                                                                          蒙特卡洛模拟。未来对赌期净利润                   对赌期净利润预测
         负债-购买                                                                                          对赌期业绩预
                                   -                  -       第三层次    基于预算情况估算,考虑货币时间                   金额越高,公允价
         子公司或有                                                                                         测
                                                                          价值后,10000 次模拟结果。                       值越高
         对价



       1.2 不以公允价值持续计量的金融资产和金融负债

       本集团管理层认为,财务报表中的其他按摊余成本计量的金融资产及金融负债的账面价值
       接近该等资产及负债的公允价值。


(十)   关联方及关联方交易

       1、本集团的母公司情况
                                                                                                                            人民币万元
                                                                                            母公司对本公司的          母公司对本公司的
         母公司名称              注册地                    业务性质           注册资本
                                                                                              持股比例(%)               表决权比例(%)
       北京东易天正                                 投资管理、资产管
                           北京市房山区                                       2,000.00              61.60                    61.60
         投资有限公司                               理、经济信息咨询


       本集团的最终控制方是陈辉先生及杨劲女士。

       2、本集团的子公司情况

       本集团的子公司情况详见附注(七)、1。




                                                                                                                                     - 85 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十)   关联方及关联方交易 - 续

       3、本集团的合营和联营企业情况

                      合营或联营企业名称                                    与本公司关系
        河北盛可居装饰材料有限公司                                            合营企业

       本集团重要的合营或联营企业情况详见附注(七) 、3。

       4、其他关联方情况

                        其他关联方名称                                其他关联方与本公司关系
        北京遥启投资基金管理中心(有限合伙)                              受同一控股股东控制
        北京天正合美投资有限责任公司                                    受同一控股股东控制

       5、关联方交易情况

       (1) 购销商品、提供和接受劳务的关联方交易

       接受劳务情况表
                                                                                               人民币元
                     关联方                    关联交易内容         本年发生额          上年发生额
       河北盛可居装饰材料有限公司              外协加工费               3,574,584.64        312,383.40
       合计                                                             3,574,584.64        312,383.40

       (2) 关联方租赁情况

       本公司作为出租方
                                                                                               人民币元
                     关联方                    租赁资产种类         本年发生额          上年发生额
       河北盛可居装饰材料有限公司                  厂房                 1,121,592.56        827,238.69
       合计                                                             1,121,592.56        827,238.69

       (3) 关联方资产转让、债务重组情况
                                                                                               人民币元
                     关联方                      关联交易内容         本年发生额           上年发生额
       北京遥启投资基金管理中心(有限合伙)        出售联营企业                     -        100,704,000.00
       北京天正合美投资有限责任公司                出售子公司           45,000,000.00                 -
       北京东易天正投资有限公司              出售可供出售金融资产       17,000,000.00                 -
       合计                                                             62,000,000.00      100,704,000.00




                                                                                                    - 86 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十)   关联方及关联方交易 - 续

       5、关联方交易情况 - 续

       (4) 关键管理人员报酬
                                                                                                               人民币万元
                                     项目                                       本年发生额                 上年发生额
       关键管理人员报酬                                                               833.45                     1,138.37

       注: 关键管理人员指有权利并负责进行计划、指挥和控制企业活动的人员,包括董事、
            总裁、主管各项事务的副总裁、财务总监以及其他行使类似政策职能的人员。

               此外,本公司授予截至 2018 年 12 月 31 日在职的关键管理人员限制性股票总数为
               841,300 股,其中截至 2018 年 12 月 31 日尚有 336,520 股未解锁。

       6、关联方应收应付款项

          应收项目
                                                                                                                 人民币元
                                                             年末余额                             年初余额
         项目名称                关联方
                                                     账面余额        坏账准备             账面余额        坏账准备
                       北京天正合美投资有限
       其他应收款                                   22,500,000.00                -                     -                   -
                       责任公司



(十一) 股份支付

       根据公司 2016 年度股票激励计划,公司以每股人民币 14.33 元向 72 名员工授予 417.71 万
       股限制性股票。

       1、有关授予的限制性股票的详细信息,列示如下:

                                                   授予价格
                        授予日       授予数量                       锁定期            解锁时间                 解锁比例
                                                  (人民币元)
                                                                               第一次解锁:授予日 12
                                                                               个月后;                    第一次解锁:30%
                                                               自授予之日起
       2016 年度股票    2016 年                                                第二次解锁:授予日 24
                                    417.71 万股    14.33/股    12 个月内为锁                               第二次解锁:30%
        激励计划       7 月 18 日                                              个月后;
                                                                  定期。
                                                                               第三次解锁:授予日 36       第三次解锁:40%
                                                                               个月后。




                                                                                                                          - 87 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十一) 股份支付 - 续

      2、限制性股票解锁条件

      (1)公司业绩条件

      授予各年度业绩考核目标如下:

              第一次解锁:以 2015 年净利润为基数,2016 年净利润增长率不低于 20%;
              第二次解锁:以 2015 年净利润为基数,2017 年净利润增长率不低于 44%;
              第三次解锁:以 2015 年净利润为基数,2018 年净利润增长率不低于 72%。

      说明:以上“净利润”指归属于上市公司股东的扣除非经常性损益的净利润。

      (2)个人绩效考核

      根据《东易日盛家居装饰集团股份有限公司限制性股票激励计划实施考核管理办法》,对
      个人绩效考核结果分为 A、B、C、D 四档,对应的考核结果如下:

                                  A            B                   C               D
              等级
                                优             良                合格          不合格
         分数段              90 分以上      80~90 分           70~80 分       70 分以下
         可解锁比例            100%           90%                80%             0%

      若激励对象上一年度个人绩效考核结果为 A/B/C 档,即上一年度激励对象个人绩效考核
      “合格”以上,激励对象根据年度考核分数对应的个人可解锁比例进行解锁,当期未解锁
      部分由公司按照限制性股票激励计划的规定回购注销。 若激励对象上一年度个人绩效考核
      结果为 D 档,则上一年度激励对象个人绩效考核为“不合格”,公司将按照限制性股票激
      励计划的规定,将激励对象所获授的限制性股票当期拟解锁份额回购注销。

      3、限制性股票的变动

                                                        股数              加权平均价格
       2016 年 1 月 1 日                                          -                     -
       授予                                                 4,177,100                 14.33
       2016 年 12 月 31 日                                  4,177,100                 14.33
       回购                                                 (558,606)                 13.68
       解锁                                               (1,057,824)                 13.53
       2017 年 12 月 31 日                                  2,560,670                 13.53
       回购                                                 (241,574)                 13.11
       解锁                                                 (973,536)                 12.43
       2018 年 12 月 31 日                                  1,345,560                 12.43

      截至 2018 年 12 月 31 日止,本公司 2016 年度股票激励计划下发行在外的限制性股票数量
      1,345,560 股,预计 732,440 股将在 2019 年内解锁。

                                                                                          - 88 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十一) 股份支付 - 续

      4、其他

      授予给员工的限制性股票在授予日的公允价值以本公司当日的普通股的市价为基础确定。

      本公司资产负债表日可行权权益工具数量根据本公司管理层的最佳估计作出,在确定该
      估计时,考虑了最新取得的可行权员工人数变动等后续信息的影响。本期估计与上期估计
      不存在重大差异。

      本公司根据上述限制性股票的公允价值,2018 年确认费用人民币 2,356,228.73 元(2017 年:
      人民币 18,567,837.05 元)。截至 2018 年 12 月 31 日,股份支付累计计入资本公积的金额为
      人民币 38,833,382.03 元(2017 年 12 月 31 日:人民币 36,477,153.30 元)。


(十二) 承诺及或有事项

      1、重大承诺事项

      (1) 资本承诺
                                                                                 人民币元
                                                           年末余额          年初余额
       已签约但未于财务报表中确认的
       - 构建长期资产承诺                                   21,681,932.31     27,477,909.75
       合计                                                 21,681,932.31     27,477,909.75

      (2) 经营租赁承诺

      至资产负债表日止,本集团对外签订的不可撤销的经营租赁合约情况如下:
                                                                                 人民币元
                                                           年末余额          年初余额
       不可撤销经营租赁的最低租赁付款额:
       资产负债表日后第 1 年                               147,500,993.83    102,977,192.15
       资产负债表日后第 2 年                               118,094,327.03     75,181,615.84
       资产负债表日后第 3 年                                80,877,819.38     53,750,933.46
       以后年度                                             61,712,810.17     45,252,044.91
       合计                                                408,185,950.41    277,161,786.36

      2、或有事项

      截至 2018 年 12 月 31 日,本集团无需要披露的重大或有事项。




                                                                                        - 89 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十三) 资产负债表日后事项

      1、利润分配情况
                                                                                                                           人民币元
       拟分配的 2018 年现金股利                                                                                      231,136,115.76

      2019 年 4 月 18 日召开的本公司第四届董事会第三次会议批准的 2018 年度利润分配预案:
      本公司以回购注销限制性股份后的总股本 262,654,677 股为基数,向全体股东每 10 股派发
      现金红利人民币 8.80 元(含税),共计派发人民币 231,136,115.76 元;以资本公积金向全体股
      东每 10 股转增 6 股,共计转增 157,592,806 股,转增后公司总股本为 420,247,483 股。截至
      未来实施分配方案时股权登记日,公司股本因注销回购限制性股票等原因有所变动的,公
      司将保持每 10 股利润分配的额度不变,相应变动利润分配总额。

      该议案尚需提交公司股东大会审议。

(十四) 其他重要事项

      1、分部报告

      (1) 报告分部的确定依据与会计政策

      根据本集团的内部组织结构、管理要求及内部报告制度,本集团的经营业务划分为 3 个报
      告分部,分别为:装修装饰业务、商品销售业务及设计业务。本集团的管理层定期评价这
      些分部的经营成果,以决定向其分配资源及评价其业绩。本集团的各个报告分部分别提供
      不同的产品或服务,或在不同地区从事经营活动。

      分部报告信息根据各分部向管理层报告时采用的会计政策及计量基础披露,这些计量基础
      与编制财务报表时采用的会计政策与计量基础保持一致。

      (2) 报告分部的财务信息
                                                                                                                           人民币元
                项目         装修装饰业务       商品销售业务       设计业务         未分配金额          分部间抵销            合并
              2018 年度
       对外营业收入          3,765,499,846.55      36,364,937.43   401,527,627.94                -                 -      4,203,392,411.92
       分部间营业收入            4,685,991.70    254,058,658.41               -                  -    (258,744,650.11)                 -
       对外营业成本          2,409,795,784.50      13,813,920.44   217,743,132.21                -                 -      2,641,352,837.15
       分部间营业成本           85,406,957.49    164,302,210.51               -                  -    (249,709,168.00)                 -
       分部利润                295,204,351.87      23,898,578.84   138,548,138.69                -     (62,089,391.63)      395,561,677.77
       其中:投资收益          106,785,028.37     (2,545,183.06)       864,041.10                -     (57,743,796.06)       47,360,090.35
              资产减值损失       8,664,657.97       2,052,970.47    12,312,652.25                -                 -         23,030,280.69
       所得税费用               48,864,468.18       6,578,580.84    32,262,465.23                -         (17,595.00)       87,687,919.25
       净利润                  246,339,883.69      17,319,998.00   106,285,673.46                -     (62,071,796.63)      307,873,758.52

       分部资产              3,074,942,268.23    438,339,150.88    844,627,348.99              -     (1,085,051,425.73)   3,272,857,342.37
       未分摊资产(注 1)                   -                 -                 -      30,575,438.30                  -        30,575,438.30
       资产总额              3,074,942,268.23    438,339,150.88    844,627,348.99    30,575,438.30   (1,085,051,425.73)   3,303,432,780.67

       分部负债              1,834,909,702.61    274,078,372.73    171,286,650.25              -      (282,710,446.38)    1,997,564,279.21
       未分摊负债(注 2)                   -                 -                 -       2,545,680.00                 -          2,545,680.00
       负债总额              1,834,909,702.61    274,078,372.73    171,286,650.25     2,545,680.00    (282,710,446.38)    2,000,109,959.21




                                                                                                                                     - 90 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十四) 其他重要事项 - 续

      1、分部报告 - 续

      (2) 报告分部的财务信息 - 续
                                                                                                                           人民币元
                项目         装修装饰业务       商品销售业务       设计业务          未分配金额        分部间抵销            合并
             2017 年度
       对外营业收入          3,356,620,979.86      21,701,754.09   234,170,638.75                 -                -     3,612,493,372.70
       分部间营业收入                     -      217,108,095.99               -                   -   (217,108,095.99)                -
       对外营业成本          2,170,915,553.35       7,928,144.53   100,197,986.74                 -                -     2,279,041,684.62
       分部间营业成本           77,870,365.05    140,025,003.80               -                   -   (217,895,368.85)                -
       分部利润                246,481,632.97      21,062,713.16   103,151,762.47                 -    (23,212,727.14)     347,483,381.46
       其中:投资收益           58,338,479.42     (1,482,963.01)       443,493.15                 -    (24,000,000.00)      33,299,009.56
              资产减值损失       7,807,242.38       1,530,655.71     (824,288.65)                 -                -         8,513,609.44
       所得税费用               43,684,729.22       4,731,940.10    26,147,128.05                 -                -        74,563,797.37
       净利润                  202,796,903.75      16,330,773.06    77,004,634.42                 -    (23,212,727.14)     272,919,584.09

       分部资产              2,605,063,835.79    444,322,756.15    781,055,172.69               -     (309,878,960.32)   3,520,562,804.31
       未分摊资产(注 1)                   -                 -                 -       27,496,803.94                -        27,496,803.94
       资产总额              2,605,063,835.79    444,322,756.15    781,055,172.69     27,496,803.94   (309,878,960.32)   3,548,059,608.25

       分部负债              1,989,694,966.70    297,383,640.73    115,082,651.02               -     (301,128,063.57)   2,101,033,194.88
       未分摊负债(注 2)                   -                 -                 -        2,563,275.00                -         2,563,275.00
       负债总额              1,989,694,966.70    297,383,640.73    115,082,651.02      2,563,275.00   (301,128,063.57)   2,103,596,469.88



      分部间转移交易以实际交易价格为基础计量;分部收入和分部费用按各分部的实际收入和
      费用确定。

      分部资产或负债按经营分部日常活动中使用的可归属于该经营分部的资产或产生的可归属
      于该经营分部的负债分配。

      注 1:未分摊资产包括递延所得税资产人民币 30,575,438.30 元(2017 年 12 月 31 日:人民币
            27,496,803.94 元),原因在于本集团未按经营分部管理该资产。

      注 2:未分摊负债包括递延所得税负债人民币 2,545,680.00 元(2017 年 12 月 31 日:人民币
            2,563,275.00 元),原因在于本集团未按经营分部管理该负债。


(十五) 公司财务报表主要项目注释

      1、货币资金
                                                                                                                           人民币元
                                     项目                                           年末余额                        年初余额
       库存现金                                                                           490,175.95                      118,603.22
       银行存款                                                                       536,999,174.89                  924,915,379.73
       其他货币资金                                                                     1,809,353.06                    2,457,930.36
                           合计                                                       539,298,703.90                  927,491,913.31
       其中:存放在境外的款项总额                                                                -                               -




                                                                                                                                    - 91 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      1、货币资金 - 续

      其他说明:

      2018 年 12 月 31 日,本公司的所有权受到限制的货币资金为人民币 1,809,353.06 元(2017 年
      12 月 31 日:人民币 2,457,930.36 元);其中保函保证金人民币 1,309,353.06 元(2017 年 12 月
      31 日:人民币 1,648,214.55 元),农民工工资保证金人民币 500,000.00 元(2017 年 12 月 31
      日:人民币 809,715.81 元)。

      2018 年 12 月 31 日及 2017 年 12 月 31 日,本公司货币资金中无存放于境外的货币资金。

      2018 年 12 月 31 日及 2017 年 12 月 31 日,本公司无用于借款质押的货币资金。

      2、应收票据及应收账款

      2.1 分类列示
                                                                                                                   人民币元
                                   项目                                          年末余额                   年初余额
       应收票据                                                                    6,399,685.00                         -
       应收账款                                                                  123,846,842.14              112,301,949.14
                                   合计                                          130,246,527.14              112,301,949.14

      2.2 应收票据分类
                                                                                                                   人民币元
                                   项目                                          年末余额                   年初余额
       商业承兑汇票                                                                6,399,685.00                           -
                                   合计                                            6,399,685.00                           -

      2.3 应收账款

      (1) 应收账款按种类披露
                                                                                                                   人民币元
                                                                                     年末余额
                          类别                               账面余额                        坏账准备
                                                                                                                   账面价值
                                                      金额              比例(%)          金额        计提比例(%)
       单项金额重大并单独计提坏账准备的应收款项                -               -                 -           -              -
       按信用风险特征组合计提坏账准备的应收款项     162,789,858.42          100.00     38,943,016.28       23.92 123,846,842.14
       单项金额不重大但单独计提坏账准备的应收款项              -               -                 -           -              -
                           合计                     162,789,858.42          100.00     38,943,016.28       23.92 123,846,842.14




                                                                                                                         - 92 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      2、应收票据及应收账款 - 续

      2.3 应收账款 - 续

      (1) 应收账款按种类披露 - 续

                                                                                         年初余额
                          类别                                   账面余额                        坏账准备
                                                                                                                       账面价值
                                                          金额              比例(%)          金额        计提比例(%)
       单项金额重大并单独计提坏账准备的应收款项                    -               -                 -           -              -
       按信用风险特征组合计提坏账准备的应收款项         146,166,562.36          100.00     33,864,613.22       23.17 112,301,949.14
       单项金额不重大但单独计提坏账准备的应收款项                  -               -                 -           -              -
                         合计                           146,166,562.36          100.00     33,864,613.22       23.17 112,301,949.14


      组合中,采用账龄分析法计提坏账准备的应收账款:
                                                                                                                       人民币元
                                         年末余额                                                   年初余额
           账龄
                        应收账款         坏账准备           计提比例(%)             应收账款         坏账准备        计提比例(%)
        1 年以内       46,129,280.59     2,296,464.06                5.00          51,095,577.40     2,554,778.88            5.00
        1至2年         45,444,382.29     4,544,438.23               10.00          39,860,855.66     3,986,085.57           10.00
        2至3年         36,401,179.80     7,280,235.96               20.00          25,392,400.21     5,078,480.04           20.00
        3至4年         13,384,245.80     5,353,698.32               40.00          12,174,877.46     4,869,950.98           40.00
        4至5年          9,812,951.13     7,850,360.90               80.00           1,337,669.40     1,070,135.52           80.00
        5 年以上       11,617,818.81    11,617,818.81             100.00           16,305,182.23    16,305,182.23          100.00
            合计      162,789,858.42    38,943,016.28               23.92         146,166,562.36    33,864,613.22           23.17


      (2) 本年计提、收回或转回的坏账准备情况

      本年计提坏账准备金额人民币 13,649,231.59 元,本年转回坏账准备人民币 8,570,828.53 元。

      (3) 按欠款方归集的期末余额前五名的应收账款情况

      本公司本年按欠款方归集的年末余额前五名应收账款汇总金额为人民币 94,884,952.90 元,
      占应收账款年末余额的比例为 58.29%,相应计提的坏账准备年末余额汇总金额为人民币
      19,193,153.01 元。




                                                                                                                             - 93 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      3、预付款项

      (1) 预付款项按账龄列示
                                                                                                人民币元
                                                    年末余额                          年初余额
                      账龄
                                             金额            比例(%)           金额            比例(%)
       1 年以内                           102,894,936.62           96.89    112,526,625.79           98.18
       1至2年                               1,928,446.54             1.82     1,168,391.87             1.02
       2至3年                                 960,047.94             0.90       394,720.87             0.34
       3 年以上                               416,972.67             0.39       524,248.07             0.46
                      合计                106,200,403.77          100.00    114,613,986.60          100.00

      (2) 按预付对象归集的年末余额前五名的预付款情况

      本公司按预付对象归集的年末余额前五名预付账款汇总金额为人民币 42,534,115.44 元,占
      预付账款年末余额合计数的比例为 40.05%。

      4、其他应收款

      4.1 分类列示
                                                                                                人民币元
                               项目                                年末余额               年初余额
       应收利息                                                       3,934,918.81          1,677,211.33
       应收股利                                                      39,743,796.06                   -
       其他应收款                                                  716,243,776.74         697,541,074.75
                               合计                                759,922,491.61         699,218,286.08

      4.2 应收利息
                                                                                                人民币元
                               项目                                年末余额               年初余额
       银行存款利息                                                  2,066,342.47                     -
       集团内资金拆借利息                                            1,868,576.34            1,677,211.33
                               合计                                  3,934,918.81            1,677,211.33

      4.3 应收股利
                                                                                                人民币元
                             被投资单位                            年末余额               年初余额
       集艾室内设计                                                  39,743,796.06                    -
                               合计                                  39,743,796.06                    -




                                                                                                      - 94 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      4、其他应收款 - 续

      4.4 其他应收款

      (1) 其他应收款按种类披露
                                                                                                                      人民币元
                                                                                      年末余额
                           类别                                 账面余额                      坏账准备
                                                                                                                      账面价值
                                                          金额          比例(%)         金额        计提比例(%)
       单项金额重大并单独计提坏账准备的其他应收款     695,854,908.23          96.51             -             -      695,854,908.23
       按信用风险特征组合计提坏账准备的其他应收款      25,159,936.35           3.49   4,771,067.84          18.96     20,388,868.51
       单项金额不重大但单独计提坏账准备的其他应收款               -             -               -             -                 -
                           合计                       721,014,844.58         100.00   4,771,067.84           0.66    716,243,776.74


                                                                                      年初余额
                           类别                                 账面余额                      坏账准备
                                                                                                                      账面价值
                                                          金额          比例(%)         金额          比例(%)
       单项金额重大并单独计提坏账准备的其他应收款     679,759,032.95          96.90             -             -      679,759,032.95
       按信用风险特征组合计提坏账准备的其他应收款      21,738,578.98           3.10   3,956,537.18          18.20     17,782,041.80
       单项金额不重大但单独计提坏账准备的其他应收款               -             -               -             -                 -
                           合计                       701,497,611.93         100.00   3,956,537.18           0.56    697,541,074.75


      组合中,按账龄分析法计提坏账准备的其他应收款:
                                                                                                                      人民币元
                                         年末余额                                               年初余额
           账龄
                       其他应收款        坏账准备         计提比例(%)         其他应收款        坏账准备            计提比例(%)
        1 年以内       13,142,873.68       657,143.71              5.00       13,371,691.88       668,584.60                 5.00
        1至2年           4,967,192.92      496,719.29             10.00         3,662,807.62      366,280.76                10.00
        2至3年           3,394,857.59      678,971.52             20.00         1,324,596.25      264,919.25                20.00
        3至4年             879,867.80      351,947.12             40.00         1,104,290.81      441,716.32                40.00
        4至5年             944,290.81      755,432.65             80.00           300,780.87      240,624.70                80.00
        5 年以上         1,830,853.55    1,830,853.55           100.00          1,974,411.55    1,974,411.55              100.00
            合计       25,159,936.35     4,771,067.84             18.96       21,738,578.98     3,956,537.18                18.20


      本公司本年末单项金额重大并单独计提坏账准备的其他应收款情况
                                                                                                                      人民币元
                     单位名称                      账面金额             坏账准备       计提比例(%)              理由
       集团内单位                                 673,354,908.23                -                -          集团内关联方
       北京天正合美投资有限责任公司                22,500,000.00                -                -        关联方股权转让款
                     合计                         695,854,908.23                -                -

      (2) 本年计提、收回或转回的坏账准备情况

      本年计提坏账准备金额人民币 1,504,810.08 元,本年转回坏账准备人民币 680,279.42 元,
      本年核销坏账准备人民币 10,000.00 元。




                                                                                                                             - 95 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      4、其他应收款 - 续

      4.4 其他应收款 - 续

      (3) 按款项性质列示其他应收款
                                                                                                                             人民币元
                         款项性质                                               年末账面余额                    年初账面余额
       集团内往来款                                                                 673,641,000.43                  626,330,657.17
       处置投资应收对价款                                                             22,500,000.00                   53,428,375.78
       押金、质保金                                                                   18,391,013.11                   12,815,104.21
       备用金                                                                          1,965,744.48                    2,812,958.79
       其他                                                                            4,517,086.56                    6,110,515.98
                           合计                                                     721,014,844.58                  701,497,611.93

      (4)按欠款方归集的年末余额前五名的其他应收款情况
                                                                                                                             人民币元
                                                                                                     占其他应收款年末余额      坏账准备
                    单位名称                      款项性质           年末余额             账龄
                                                                                                       合计数的比例(%)         年末余额
                                                                                    1 年以内,1 至
       北京斯林科技有限责任公司                   运营资金           285,738,858.00                                  39.63              -
                                                                                          2年
       智能家居                              运营资金                206,064,017.28     1 年以内                     28.58              -
       速美集家装饰有限责任公司              运营资金                158,866,159.16     1 年以内                     22.03              -
       重庆东易日盛装饰工程有限责任公司      运营资金                 22,641,724.79     1 年以内                      3.14              -
                                           处置投资应收对
       北京天正合美投资有限责任公司                                   22,500,000.00     1 年以内                      3.12              -
                                               价款
                        合计                                         695,810,759.23                                  96.50              -


      5、存货

      (1) 存货分类
                                                                                                                             人民币元
                                                      年末余额                                             年初余额
                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                     58,454,959.67       2,436,517.39     56,018,442.28      65,957,674.46    2,873,215.83      63,084,458.63
       低值易耗品                     90,974.47                -           90,974.47          90,974.47             -            90,974.47
                 合计             58,545,934.14       2,436,517.39     56,109,416.75      66,048,648.93    2,873,215.83      63,175,433.10


      (2) 期末建造合同形成的已完工未结算资产情况

      截至 2018 年 12 月 31 日,本公司无建造合同形成的已完工未结算资产。

      (3) 存货跌价准备
                                                                                                                             人民币元
                项目                  年初余额               本年计提金额             本年转回金额                 年末余额
       原材料                         2,873,215.83                       -                  436,698.44                   2,436,517.39
                合计                  2,873,215.83                       -                  436,698.44                   2,436,517.39




                                                                                                                                     - 96 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      6、可供出售金融资产

      (1) 可供出售金融资产情况
                                                                                                                                                人民币元
                                                         年末余额                                                          年初余额
                 项目
                                      账面余额           减值准备                 账面价值            账面余额             减值准备             账面价值
       可供出售权益工具
       其中:按公允价值计量的          5,000,000.00                    -           5,000,000.00                 -                       -                 -
             按成本计量的             10,000,000.00                    -          10,000,000.00       10,000,000.00                     -       10,000,000.00
                 合计                 15,000,000.00                    -          15,000,000.00       10,000,000.00                     -       10,000,000.00


      (2) 年末按公允价值计量的可供出售金融资产
                                                                                                                                                人民币元
                 可供出售金融资产分类                          可供出售权益工具                     可供出售债务工具                          合计
       权益工具的成本                                                5,000,000.00                                   -                         5,000,000.00
       公允价值                                                      5,000,000.00                                   -                         5,000,000.00
       累计计入其他综合收益的公允价值变动金额                                 -                                     -                                  -
       已计提减值金额                                                         -                                     -                                  -


      (3) 年末按成本计量的可供出售金融资产
                                                                                                                                                人民币元
                                                             账面余额                                                减值准备               在被投
                                                                                                                                            资单位     本年现
              被投资单位                                                   本年                           年     本年      本年     年
                                         年初           本年增加                           年末                                             持股比     金红利
                                                                           减少                           初     增加      减少     末
                                                                                                                                            例(%)
       北京比邻弘科科技有限公司         10,000,000.00              -         -            10,000,000.00   -          -          -   -           5.26       -
                 合计                   10,000,000.00              -         -            10,000,000.00   -          -          -   -                      -



      本公司持有上述非上市可供出售权益工具投资,在活跃市场中没有报价,且其公允价值不
      能可靠计量,按照成本进行后续计量。

      7、长期股权投资
                                                                                                                                                人民币元
                                                        年末余额                                                           年初余额
                项目
                                     账面余额           减值准备              账面价值               账面余额              减值准备             账面价值
       对子公司投资               1,269,468,687.03        200,000.00       1,269,268,687.03       1,204,268,687.03           200,000.00      1,204,068,687.03
               合计               1,269,468,687.03        200,000.00       1,269,268,687.03       1,204,268,687.03           200,000.00      1,204,068,687.03




                                                                                                                                                       - 97 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      7、长期股权投资 - 续

      (1) 对子公司投资
                                                                                                                                             人民币元
                                                                                                                                 本年计提       减值准备
                 被投资单位                     年初余额              本年增加         本年减少             年末余额
                                                                                                                                 减值准备       年末余额
       北京意德法家经贸有限公司                 45,000,000.00                    -             -            45,000,000.00              -              -
       重庆东易日盛装饰工程
                                                     200,000.00                  -             -               200,000.00              -        200,000.00
         有限责任公司
       智能家居                                100,000,000.00                    -              -          100,000,000.00              -               -
       速美集家装饰有限责任公司                 20,000,000.00                    -              -           20,000,000.00              -               -
       北京睿筑国际工程设计有限公司             10,000,000.00                    -              -           10,000,000.00              -               -
       北京东易饰家装饰设计有限公司             20,000,000.00                    -              -           20,000,000.00              -               -
       文景易盛投资                            200,000,000.00                    -              -          200,000,000.00              -               -
       网家科技                                 50,000,000.00                    -    50,000,000.00                   -                -               -
       北京易日通供应链管理
                                                20,000,000.00                    -             -            20,000,000.00              -               -
         有限责任公司
       北京斯林科技有限责任公司                  50,000,000.00                  -               -            50,000,000.00             -               -
       北京盛华美居装饰有限责任公司               1,020,000.00                  -               -             1,020,000.00             -               -
       山西东易园                                25,500,000.00                  -               -            25,500,000.00             -               -
       南通东易通盛装饰工程有限公司               8,670,000.00                  -               -             8,670,000.00             -               -
       集艾室内设计                             240,000,000.00       115,200,000.00             -           355,200,000.00             -               -
       长春东易富盛德装饰有限公司                12,634,200.00                  -               -            12,634,200.00             -               -
       上海创域                                 112,200,000.00                  -               -           112,200,000.00             -               -
       北京欣邑                                 289,044,487.03                  -               -           289,044,487.03             -               -
                      合计                    1,204,268,687.03       115,200,000.00   50,000,000.00       1,269,468,687.03             -        200,000.00



      8、固定资产

      (1) 固定资产情况
                                                                                                                                             人民币元
                  项目                房屋及建筑物                机器设备             运输设备               电子设备及其他                  合计
       一、账面原值
       1、年初余额                       76,340,187.05               556,292.79          8,363,233.24              30,761,565.19            116,021,278.27
       2、本年增加金额                             -                 166,925.00             73,124.24               6,497,650.06              6,737,699.30
          购置                                     -                 166,925.00             73,124.24               6,497,650.06              6,737,699.30
       3、本年减少金额                             -                   3,800.00            244,872.65               2,931,321.75              3,179,994.40
          处置或报废                               -                   3,800.00            244,872.65               2,931,321.75              3,179,994.40
       4、年末余额                       76,340,187.05               719,417.79          8,191,484.83              34,327,893.50            119,578,983.17
       二、累计折旧
       1、年初余额                       45,486,876.88               395,913.21          4,118,491.02              21,917,616.97             71,918,898.08
       2、本年增加金额                    3,711,836.55                38,606.27            602,341.09               3,475,557.78              7,828,341.69
          计提                            3,711,836.55                38,606.27            602,341.09               3,475,557.78              7,828,341.69
       3、本年减少金额                             -                      30.72             58,752.90               1,705,020.70              1,763,804.32
          处置或报废                               -                      30.72             58,752.90               1,705,020.70              1,763,804.32
       4、年末余额                       49,198,713.43               434,488.76          4,662,079.21              23,688,154.05             77,983,435.45
       三、减值准备
       1、年初余额                                 -                         -                        -                      -                         -
       2、本年增加金额                             -                         -                        -                      -                         -
       3、本年减少金额                             -                         -                        -                      -                         -
       4、年末余额                                 -                         -                        -                      -                         -
       四、账面价值
       1、年末账面价值                   27,141,473.62               284,929.03          3,529,405.62              10,639,739.45             41,595,547.72
       2、年初账面价值                   30,853,310.17               160,379.58          4,244,742.22               8,843,948.22             44,102,380.19




                                                                                                                                                     - 98 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      9、无形资产

      (1) 无形资产情况
                                                                                                                        人民币元
                            项目                      土地使用权              软件                  专利权               合计
       一、账面原值
       1、年初余额                                      19,786,545.00      45,045,004.64              137,278.00       64,968,827.64
       2、本年增加金额                                            -        17,779,729.45               26,489.37       17,806,218.82
       (1)购置                                                    -        11,695,193.28               26,489.37       11,721,682.65
       (2)开发支出转入                                            -         6,084,536.17                     -          6,084,536.17
       3、本年减少金额                                            -                  -                       -                   -
       (1)处置                                                    -                  -                       -                   -
       4、年末余额                                      19,786,545.00      62,824,734.09              163,767.37       82,775,046.46
       二、累计摊销
       1、年初余额                                       2,564,922.50      28,623,511.98               54,090.25       31,242,524.73
       2、本年增加金额                                     439,701.00       6,849,453.03               28,060.15        7,317,214.18
       (1)计提                                             439,701.00       6,849,453.03               28,060.15        7,317,214.18
       3、本年减少金额                                            -                  -                       -                   -
       (1)处置                                                    -                  -                       -                   -
       4、年末余额                                       3,004,623.50      35,472,965.01               82,150.40       38,559,738.91
       三、减值准备
       1、年初余额                                               -                     -                     -                   -
       2、本年增加金额                                           -                     -                     -                   -
       3、本年减少金额                                           -                     -                     -                   -
       4、年末余额                                               -                     -                     -                   -
       四、账面价值
       1、年末账面价值                                  16,781,921.50      27,351,769.08               81,616.97       44,215,307.55
       2、年初账面价值                                  17,221,622.50      16,421,492.66               83,187.75       33,726,302.91


      10、递延所得税资产
                                                                                                                        人民币元
                                                          年末余额                                         年初余额
                     项目
                                          可抵扣暂时性差异      递延所得税资产             可抵扣暂时性差异         递延所得税资产
       资产减值准备                             46,350,601.51         6,952,590.23               40,894,366.23          6,134,154.93
       计提未支付的费用(预计负债)                 3,698,168.33          554,725.25                 5,880,369.96           882,055.49
       以限制性股票形式授予的股份支付               823,995.00          123,599.25               13,325,036.40          1,998,755.46
       计提未支付的费用(未支付业绩
                                                 5,000,000.00            750,000.00               5,749,157.57            862,373.64
         承诺实现款)
                     合计                       55,872,764.84           8,380,914.73             65,848,930.16          9,877,339.52


      11、其他非流动资产
                                                                                                                        人民币元
                                   项目                                  年末余额                                年初余额
       预付管理软件采购款                                                    1,131,385.55                            12,870,205.52
                                   合计                                      1,131,385.55                            12,870,205.52




                                                                                                                                - 99 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      12、应付票据及应付账款

      12.1 分类列示
                                                                       人民币元
                        项目           年末余额                年初余额
       应付账款                          726,669,704.79          657,791,210.88
                        合计             726,669,704.79          657,791,210.88

      12.2 应付账款

      (1)应付账款列示
                                                                       人民币元
                         项目          年末余额                年初余额
       应付材料采购货款、工程款          726,669,704.79          657,791,210.88
                         合计            726,669,704.79          657,791,210.88

      (2)账龄超过 1 年的重要应付账款
                                                                       人民币元
                         项目          年末余额            未偿还或结转的原因
       邯郸市日新建筑劳务有限公司
                                            6,267,382.60      未到结算条件
       北京第二分公司
       湖南财茂石材装饰工程有限公司         1,926,514.57      未到结算条件
       武汉汉世隆建材有限公司               1,502,907.34      未到结算条件
       杭州普勒商贸有限公司                 1,078,279.64      未到结算条件
       北京瑞迪恒泰工程技术有限公司         1,034,303.60      未到结算条件
                         合计              11,809,387.75

      13、预收款项

      (1)预收款项列示
                                                                       人民币元
                        项目           年末余额                年初余额
       装修工程款                        440,989,911.16          505,174,261.79
       特许权使用费                        2,755,641.98            2,867,411.84
                        合计             443,745,553.14          508,041,673.63




                                                                             - 100 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      13、预收款项 - 续

      (2)账龄超过 1 年的重要预收款项
                                                                                            人民币元
                            项目                         年末余额              未偿还或结转的原因
       林朝萍                                                    487,986.11          尚未完工
       陈晓兰                                                    487,504.78          尚未完工
       南京中海金属材料有限公司                                  485,436.90          尚未完工
       山东中海华创地产有限公司                                  484,900.46          尚未完工
       金保全                                                    483,562.53          尚未完工
                         合计                                  2,429,390.78

      14、应付职工薪酬

      (1)应付职工薪酬列示
                                                                                            人民币元
                    项目               年初余额         本年增加         本年减少        年末余额
       一、短期薪酬                    11,929,707.93   604,643,149.24   604,910,508.70   11,662,348.47
       二、离职后福利-设定提存计划         16,058.88    34,209,290.67    34,245,262.25     (19,912.70)
                     合计              11,945,766.81   638,852,439.91   639,155,770.95   11,642,435.77

      (2) 短期薪酬列示
                                                                                            人民币元
                      项目              年初余额        本年增加         本年减少        年末余额
       1、工资、奖金、津贴和补贴       11,209,439.06   568,214,561.71   568,921,950.29   10,502,050.48
       2、职工福利费                             -          65,802.27        65,802.27              -
       3、社会保险费                        6,908.28    22,583,742.43    22,568,060.84       22,589.87
       其中:医疗保险费                     5,548.80    18,879,296.26    18,860,339.62       24,505.44
              工伤保险费                      915.60     2,097,834.31     2,098,749.91              -
              生育保险费                      443.88     1,606,611.86     1,608,971.31       (1,915.57)
       4、住房公积金                        3,000.00    12,749,260.96    12,344,475.00      407,785.96
       5、工会经费和职工教育经费          710,360.59       334,379.25       314,817.68      729,922.16
       6、其他                                   -         695,402.62       695,402.62              -
                      合计             11,929,707.93   604,643,149.24   604,910,508.70   11,662,348.47

      (3) 设定提存计划
                                                                                            人民币元
                     项目              年初余额         本年增加         本年减少        年末余额
       1、基本养老保险                     15,762.96    33,064,721.92    33,077,839.71        2,645.17
       2、失业保险费                          295.92     1,144,568.75     1,167,422.54     (22,557.87)
                     合计                  16,058.88    34,209,290.67    34,245,262.25     (19,912.70)




                                                                                                 - 101 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      14、应付职工薪酬 - 续

      注:   本公司按规定参加由政府机构设立的养老保险、失业保险计划,根据该等计划,本
             公司按政府机构要求之比例每月向该等计划缴存费用。除上述定期缴存费用外,本
             公司不再承担进一步支付义务。相应的支出于发生时计入当期损益或相关资产的成
             本。

             本公司本年应分别向养老保险、失业保险计划缴存费用人民币 33,064,721.92 元及人
             民币 1,144,568.75 元(2017 年:人民币 28,806,302.24 元及人民币 1,072,988.59 元)。于
             2018 年 12 月 31 日,本公司尚有人民币 2,645.17 元 (2017 年 12 月 31 日:人民币
             15,762.96 元)的应缴存费用是于本报告期应付而未支付给养老保险计划的;此外,
             于 2018 年 12 月 31 日,本公司预缴的人民币 22,557.87 元为预缴给失业保险计划的
             (2017 年 12 月 31 日为应缴:人民币 295.92 元)。有关应缴存费用已于报告期后支
             付。

      15、应交税费
                                                                                     人民币元
                            项目                            年末余额            年初余额
       增值税                                                  9,546,200.84       23,207,629.90
       企业所得税                                             27,837,560.42       27,242,086.06
       个人所得税                                              1,285,112.68        1,804,152.00
       城市维护建设税                                            464,431.39        1,345,529.41
       教育费附加                                                225,511.71          620,729.19
       地方教育费附加                                            134,021.82          392,296.06
       其他                                                    1,905,684.20        3,350,345.60
                            合计                              41,398,523.06       57,962,768.22

      16、其他应付款

      16.1 分类列示
                                                                                     人民币元
                            项目                            年末余额            年初余额
       应付利息                                                 129,872.90          259,301.72
       其他应付款                                           277,766,347.59      352,132,812.29
                            合计                            277,896,220.49      352,392,114.01

      16.2 应付利息
                                                                                     人民币元
                            项目                            年末余额            年初余额
       集团内部资金归集                                         129,872.90          259,301.72
                            合计                                129,872.90          259,301.72




                                                                                          - 102 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      16、其他应付款 - 续

      16.3 其他应付款

      (1) 按款项性质列示其他应付款
                                                                                  人民币元
                            项目                  年末余额                 年初余额
       集团内往来款                                   78,269,196.50          109,622,221.12
       押金、保证金、质保金                           79,966,831.60            63,470,859.32
       代收代付辅材款                                 25,984,168.88            31,214,652.85
       应付股权购买款                                 63,561,710.80            96,285,140.00
       限制性股票回购义务                             16,725,310.80            34,645,865.10
       其他                                           13,259,129.01            16,894,073.90
                          合计                      277,766,347.59           352,132,812.29

      (2)账龄超过 1 年的重要其他应付款
                                                                                  人民币元
                            项目                  年末余额            未偿还或结转的原因
       任国彬                                          9,761,400.00       未到结算期
       郭奎                                            8,553,560.80       未到结算期
       北京盛百建筑劳务有限公司                        8,289,945.54     劳服公司质保金
       资阳市吉泰建筑劳务有限公司                      7,835,257.99     劳服公司质保金
       张雷                                            3,158,550.00       未到结算期
                         合计                         37,598,714.33

      17、未分配利润
                                                                                  人民币元
                         项 目                      本年                     上年
       年初未分配利润                               381,337,985.17           383,791,959.13
       加:本年归属于母公司股东的净利润             308,795,698.33           222,247,900.93
       减:提取法定盈余公积(附注(五)30、注 1)         24,264,219.71            22,224,790.09
           应付普通股股利 (附注(五)30、注 2)        289,034,296.10           203,002,121.60
           实际及预计未解锁限制性股票的股利撤销
                                                     (1,297,898.60)             (525,036.80)
             (附注(五)30、注 3)
       年末未分配利润                                378,133,066.29          381,337,985.17




                                                                                      - 103 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      18、营业收入和营业成本

      (1)营业收入和营业成本情况
                                                                                                  人民币元
                                         本年发生额                               上年发生额
              项目
                                  收入                 成本                收入                 成本
       主营业务               3,021,101,704.71     1,994,082,385.94    2,819,451,833.02     1,900,827,571.74
       其他业务                  34,449,277.31            20,000.00       24,279,321.90                  -
               合计           3,055,550,982.02     1,994,102,385.94    2,843,731,154.92     1,900,827,571.74

      (2)主营业务按业务/服务/产品类型划分:
                                                                                                  人民币元
                                        本年发生额                                  上年发生额
            产品名称
                               营业收入             营业成本            营业收入              营业成本
       装修工程               2,805,755,386.61     1,918,146,715.28    2,602,063,474.48      1,826,171,038.75
       设计服务                 207,381,695.22        74,179,918.49      205,510,627.76         70,996,741.77
       特许加盟                   6,654,654.32            99,466.00        6,717,122.28                   -
       软件开发收入               1,309,968.56         1,656,286.17        5,160,608.50          3,659,791.22
               合计           3,021,101,704.71     1,994,082,385.94    2,819,451,833.02      1,900,827,571.74

      19、税金及附加
                                                                                                  人民币元
                            项目                                本年发生额                上年发生额
       城市维护建设税                                                5,571,139.08              5,586,390.19
       教育费附加                                                    2,607,613.77              2,598,029.45
       地方教育附加                                                  1,701,541.84              1,706,572.45
       印花税                                                        1,757,665.48              1,268,545.01
       车船税                                                           18,315.00                 18,608.33
       房产税                                                          598,027.13                632,410.12
       土地使用税                                                       66,854.68                 59,916.66
                            合计                                    12,321,156.98             11,870,472.21




                                                                                                      - 104 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      20、销售费用
                                                                   人民币元
                            项目       本年发生额          上年发生额
       员工工资                          170,872,022.01      161,596,592.35
       房租、物业费用                    100,884,961.37         93,496,869.20
       宣传费用                            90,612,067.32        89,173,233.98
       办公费用                            37,530,023.57        33,203,028.22
       社会保险费                          31,453,844.87        27,957,100.55
       店面及办公装修费用                  15,343,587.44        15,004,215.69
       水电暖费用                           5,261,103.63         4,765,430.06
       折旧摊销费用                         6,362,018.35         4,454,662.02
       交通差旅费                           5,295,845.59         4,072,012.06
       其他                                37,602,427.06        26,488,805.24
                            合计         501,217,901.21        460,211,949.37

      21、管理费用
                                                                   人民币元
                            项目       本年发生额          上年发生额
       员工工资                            81,865,988.21       84,587,560.66
       办公费用                            31,947,052.88       28,696,095.96
       房租、物业费用                      23,325,421.99       13,208,524.86
       中介服务费                          15,801,259.96       12,024,491.09
       社会保险费                           7,798,712.42        7,126,081.38
       摊销费用                             4,349,613.07        4,673,715.77
       招聘培训费                           4,670,984.37        4,185,048.46
       交通差旅费                           3,495,874.42        3,234,788.56
       折旧费用                             1,571,924.41        2,146,434.09
       店面及办公装修费用                   2,928,309.77        1,456,674.42
       其他                                17,773,232.37       17,191,020.31
                            合计         195,528,373.87      178,530,435.56

      22、研发费用
                                                                   人民币元
                            项目       本年发生额          上年发生额
       员工工资                            57,894,343.27       55,445,526.09
       社会保险费                          16,721,407.90       14,107,552.55
       办公费用                            17,319,804.12       16,173,933.73
       折旧费用                                 1,238.80                33.95
       其他                                 3,774,699.22         3,113,137.34
                            合计           95,711,493.31       88,840,183.66




                                                                      - 105 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      23、财务费用
                                                                                       人民币元
                           项目                        本年发生额              上年发生额
       利息支出                                            5,869,102.41                85,987.71
       其中:未确认融资费用摊销                            5,796,054.04                      -
       减:利息收入                                        5,134,312.35            2,867,075.01
       汇兑损益                                            1,482,991.78                      -
       手续费                                              2,592,382.47            2,549,571.42
                           合计                            4,810,164.31            (231,515.88)

      24、资产减值损失
                                                                                       人民币元
                            项目                       本年发生额              上年发生额
       坏账损失                                            5,902,933.72              7,964,639.11
       存货跌价损失                                          (436,698.44)          (1,121,553.51)
                            合计                           5,466,235.28              6,843,085.60

      25、投资收益
                                                                                       人民币元
                           项目                        本年发生额              上年发生额
       保本型银行理财产品在持有期间的投资收益              12,847,951.66           15,863,486.37
       成本法核算的长期股权投资收益                        82,093,054.44           36,814,111.07
       处置长期股权投资产生的投资收益                                -              3,410,564.75
       处置可供出售金融资产产生的投资收益                            -              1,743,995.78
                           合计                            94,941,006.10           57,832,157.97

      26、营业外收入
                                                                                       人民币元
                                                                            计入当期非经常性
                项目               本年发生额          上年发生额
                                                                                损益的金额
       政府补助                         3,931,056.07        5,147,167.20              3,931,056.07
       非流动资产报废利得                     408.43              261.60                    408.43
       罚款收入                         2,204,132.01        2,098,036.24              2,204,132.01
       其他                             2,505,460.47          146,508.88              2,505,460.47
                 合计                   8,641,056.98        7,391,973.92              8,641,056.98




                                                                                           - 106 -
东易日盛家居装饰集团股份有限公司


财务报表附注
2018 年 12 月 31 日止年度


(十五) 公司财务报表主要项目注释 - 续

      27、营业外支出
                                                                                            人民币元
                                                                                 计入当期非经常性
                项目                本年发生额           上年发生额
                                                                                     损益的金额
       诉讼赔偿                         (1,770,772.89)        4,071,028.73               (1,770,772.89)
       违约支出                              30,007.86           87,258.00                    30,007.86
       非流动资产报废损失                    78,201.72          161,976.63                    78,201.72
       罚款支出                             248,542.51          211,050.53                   248,542.51
       捐赠支出                           1,000,000.00          500,000.00                 1,000,000.00
       其他                                 752,416.59           19,786.51                   752,416.59
                 合计                       338,395.79        5,051,100.40                   338,395.79

      28、所得税费用

      (1)所得税费用表
                                                                                            人民币元
                             项目                             本年发生额              上年发生额
       当期所得税费用                                           39,344,815.29            36,352,476.67
       递延所得税费用                                            1,496,424.79           (1,657,624.46)
                             合计                               40,841,240.08            34,694,852.21

      (2)会计利润与所得税费用调整过程
                                                                                            人民币元
                             项目                             本年发生额              上年发生额
      利润总额                                                349,636,938.41          256,942,753.14
      按适用税率(15%)计算的所得税费用                           52,445,540.76            38,541,412.97
      调整以前期间所得税的影响                                    (305,631.03)             (77,573.66)
      对子公司投资收益的影响                                  (12,313,958.17)           (5,522,116.66)
      不可抵扣的成本、费用和损失的影响             &nbs