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金健米业(600127)公告正文

金健米业:2008年半年度报告

公告日期 2008-08-15
股票简称:金健米业 股票代码:600127
湖南金健米业股份有限公司
        2008年半年度报告
    
     
    
    
    2008年八月十五日
    
       一、重要提示  
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)独立董事张美霞女士因参加上海证券交易所组织的独立董事培训而未出席董事会会议。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人肖立成、主管会计工作负责人雷新明及会计机构负责人(会计主管人员)雷新明声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:湖南金健米业股份有限公司
        公司法定中文名称缩写:金健米业
        公司英文名称:HUNAN JINJIAN CEREALS INDUSTRY CO.,LTD.
    2、 公司注册地址:湖南省常德市德山开发区崇德路
        公司办公地址:湖南省常德市德山开发区崇德路
        邮政编码:415001
        公司国际互联网网址:http://www.600127.cn
        公司电子信箱:dm_600127@163.com
    3、 公司法定代表人:肖立成
    4、 公司董事会秘书:谢文
        电话:(0736)7308716
        传真:(0736)7308666
        E-mail:dm_600127@163.com
        联系地址:湖南省常德市德山开发区崇德路金健米业总部
    5、 公司信息披露报纸名称:《中国证券报》、《上海证券报》
        登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
        公司半年度报告备置地点:公司董事会秘书处
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标                                      单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       本报告期末            上年度期末            本报告期末比上年度期末增减(%)    
  总资产                               1,660,584,061.65      1,650,279,446.85      0.62                                
  所有者权益(或股东权益)             761,780,579.13        756,625,790.96        0.68                                
  每股净资产(元)                       1.399                 1.390                 0.68                                
                                       报告期(1-6月)      上年同期              本报告期比上年同期增减(%)        
  营业利润                             -8,298,404.66         -5,949,436.49         不适用                              
  利润总额                             7,873,144.95          2,664,819.49          195.45                              
  净利润                               5,154,788.17          4,096,170.99          25.84                               
  扣除非经常性损益后的净利润           -8,973,321.41         -4,518,084.99         不适用                              
  基本每股收益(元)                     0.0095                0.0075                25.84                               
  扣除非经常性损益后的基本每股收益(元  -0.0165               -0.0083               不适用                              
  )                                                                                                                    
  稀释每股收益(元)                     0.0095                0.0075                25.84                               
  净资产收益率(%)                      0.6767                0.5414                增加0.14个百分点                    
  经营活动产生的现金流量净额           33,073,462.92         -35,850,846.15        不适用                              
  每股经营活动产生的现金流量净额       0.0607                -0.0658               不适用                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非经常性损益项目和金额 单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                             年初至报告期期末金额                    
  非流动资产处置损益                                                           1,655,061.78                            
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   13,312,150.00                           
  受的政府补助除外                                                                                                     
  除上述各项之外的其他营业外收支净额                                           -649,257.17                             
  前述非经常性损益应扣除的少数股东损益                                         -189,845.03                             
  合计                                                                         14,128,109.58                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、股本变动及股东情况 
    (一)股份变动情况表                                                       单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          本次变动前             本次变动增减(+,-)                         本次变动后             
                          数量           比例(%  发行新股  送股  公积金转   其他           小   数量           比例(%) 
                                         )                       股                        计                          
  一、有限售条件股份                                                                                                   
  1、国家持股                                                                                                          
  2、国有法人持股         146,005,610    26.82                              -16,877,335         129,128,275    23.72   
  3、其他内资持股                                                                                                      
  其中:境内非国有法人持                                                                                                
  股                                                                                                                   
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  有限售条件股份合计                                                                                                   
  二、无限售条件流通股份                                                                                               
  1、人民币普通股         398,454,007    73.18                              16,877,335          415,331,342    76.28   
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  无限售条件流通股份合计                                                                                               
  三、股份总数            544,459,617    100                                                    544,459,617    100     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)股东情况
    1、股东数量和持股情况                                                    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                                       196,609户                                                     
  前十名股东持股情况                                                                                                   
  股东名称                股东性质       持股比例(%)     持股总数       报告期内增减  持有有限售条件股  质押或冻结的股 
                                                                                      份数量            份数量         
  中国农业银行常德市分行  国有法人       23.72           129,128,275    16,871,725    129,128,275       无             
  方振淳                  未知           0.57            3,113,174                                      未知           
  郭兆华                  未知           0.14            750,000                                        未知           
  刘悦                    未知           0.14            738,000                                        未知           
  卢勇                    未知           0.09            500,000                                        未知           
  邵玉荣                  未知           0.09            468,000                                        未知           
  李有忠                  未知           0.08            445,423                                        未知           
  姜海烨                  未知           0.08            444,300                                        未知           
  钱有珍                  未知           0.08            434,300                                        未知           
  何小平                  未知           0.08            427,500                                        未知           
  前十名无限售条件股东持股情况                                                                                         
  股东名称                    持有无限售条件股份数量          股份种类                                                 
  方振淳                      3,113,174                       人民币普通股                                             
  郭兆华                      750,000                         人民币普通股                                             
  刘悦                        738,000                         人民币普通股                                             
  卢勇                        500,000                         人民币普通股                                             
  邵玉荣                      468,000                         人民币普通股                                             
  李有忠                      445,423                         人民币普通股                                             
  姜海烨                      444,300                         人民币普通股                                             
  钱有珍                      434,300                         人民币普通股                                             
  何小平                      427,500                         人民币普通股                                             
  于建伟                      418,336                         人民币普通股                                             
  上述股东关联关系或一致行动  1、公司第2至10位股东为无限售条件股东,公司未知其之间是否存在关联关系或属于《上市公司股东 
  关系的说明                  持股变动信息披露管理办法》规定的一致行动人;2、公司第一大股东中国农业银行常德市分行与其  
                              他前10名股东之间不存在关联关系,不属于《上市公司股东持股变动信息披露管理办法》规定的一致 
                              行动人。                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    前十名有限售条件股东持股数量及限售条件                                   单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序  有限售条件股东名称    持有的有限售   有限售条件股份可上市交易情况          限售条件                              
  号                        条件股份数量   可上市交易时间  新增可上市交易股份数                                        
                                                           量                                                          
  1.  中国农业银行常德市分  129,128,275    2008年11月24日  16,871,725            无                                    
      行                                                                                                               
                                           2009年11月24日  112,256,550           无                                    
  2.  常德市粮油总公司      5,610          2008年1月23日   5,610                 无                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名         职务        年初持股数      本期增持股份数量        本期减持股份数量     期末持股数     变动原因        
  吴远海       副总裁      58,707                                  14,670               44,037         二级市场卖出    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    2008年2月2日,湖南金健米业股份有限公司董事会四届三十九次会议聘任王建龙先生为公司副总裁。
    2008年2月27日,湖南金健米业股份有限公司2008年第一次临时股东大会审议洪广祥先生辞去独立董事职务的申请,聘任陈收先生、张美霞女士为公司独立董事;审议张宏成先生辞去公司监事职务的申请,聘任肖瑛女士为公司监事。     2008年2月27日,湖南金健米业股份有限公司监事会四届九次会议选举余少君先生为公司第四届监事会主席。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    上半年,公司按照年度计划部署,克服了宏观经济不确定性因素的影响,千方百计谋求企业稳中求快发展,着力在产业提速、经营创效、管理创新等工作上下功夫,取得了较好的经营成效。上半年实现销售收入5.27 亿元,同比增长17.8%;实现净利润515万元,同比增长25.6%。     综观上半年的工作成效,主要有三个特点:一是产销量迅速增长。各产业产品销量全线增长。其中米、面、油、米粉增幅均达到了30%以上,水稻种子销售同比增幅在100%以上。二是企业经营发展质量进一步好转。表现在产品结构进一步优化,药业软塑、软袋产品比重稳步增长,棉花种子销量实现突破,产品竞争力明显增强,品牌张力稳步扩大,有效经营掌控能力有新的强化。三是经营效益继续好转。各单位立足内部精细控制和规范管理,狠抓市场拓展,主要产品经营单位均实现了盈利,整体经营结果是近几年来最好水平。     上半年公司主要经营管理工作也取得明显进展。一是制定了公司产业三年发展规划,明确了发展目标和举措,产业定位更加明确。二是产业结构和布局得到了进一步优化,优势产业得到快速发展,企业后劲明显增强。三是重点项目建设快速推进。药业软塑输液三期工程顺利通过GMP认证并投产,金健临澧食品基地二期工程顺利开工,新建8条面条生产线,将快速提升面制品规模效益。四是市场营销得到有效拓展。围绕粮油食品集合品牌营销思路,认真总结重点市场的成功营销模式,带动营销模式的创新完善;各经营单位在渠道细分、网络下沉上积极探索,加强了成熟市场的深度开发,快速推进潜力市场建设。五是努力推进科技创新。积极争取湖南省重大科研专项和国家“863”项目并取得重要进展;加强了技术创新平台建设,“国家稻米加工技术研发分中心”已经建成,“湖南省稻米加工工程技术研究中心”得到批准,“国家级技术中心”正在报批。六是积极盘活紫菱花园资产,完成了一系列法定程序和手续的办理,为尽快盘活打下了基础。七是从夯实管理基础入手挖掘管理效益。修订完善标准管理框架体系内容,着力开展仓储物流纳入财务管理体系建设试点工作,使基础核算工作得以强化;加强了经营过程审计监控,有效控制了经营风险;加强了融资管理与资金调度,在银根紧缩的形势下基本保证了产业发展投入资金和经营流动资金的需求。 上半年由于粮油食品主要原辅材料普遍上涨过快,而成品价格受到国家调控,产品价格调整相对滞后,且上调空间有限,给粮油食品经营带来较大压力,效益增长受到制约,公司主要通过销量提升消化了部分成本增长因素。同时,在公司经营规模快速扩大,资金需求增加的情况,持续宏观调控的影响给公司资金面造成了一定压力。     就下半年经营趋势看,虽然受国际经济趋势不确定性以及国家宏观调控政策的制约,企业经营将面临多重压力,但农产品加工产业相对来说政策性机遇依然值得期待,也是抵御通胀能力较强的产业,下半年又是公司粮油食品销售旺季,具备增收提效的潜力。因此,公司下半年经营工作将重点围绕市场营销、精细管理和资金运作三个方面展开。要不断探索和创新营销模式,突出营销实战性拓展,着力突破营销瓶颈,提量增效,拉动产业发展;要通过全面推行标准管理框架文件以及仓储物流一体化建设,强化成本费用管理,全面挖潜增效;要借力外部政策支持和内部盘活资产,搞好资金运作,保证经营发展资金的正常需求;要着力实施科技创新体系建设和应用性产品开发,提高产品竞争力。我们将变挑战为机遇,化不利为有利,公司上下同舟共济、攻坚克难,全力以赴完成全年目标任务。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产   营业收入            营业成本            毛利率(%  营业收入比  营业成本比上年  毛利率比上年同期增减(% 
  品                                                     )         上年同期增  同期增减(%)  )                      
                                                                   减(%)                                            
  分行业                                                                                                               
  粮油食品加工   321,007,430.60      283,628,211.41      11.64     25.61       17.92           增加5.76个百分点        
  业                                                                                                                   
  药业           70,997,562.23       44,840,375.71       36.84     9.70        7.72            增加1.16个百分点        
  种业           4,238,714.90        2,517,291.62        40.61     48.55       31.28           增加7.82个百分点        
  乳业           16,088,066.33       11,693,484.75       27.32     13.02       22.20           减少5.46个百分点        
  房地产业       67,696,792.47       57,864,089.02       14.52     14.52       21.40           减少4.85个百分点        
  建筑业         17,965,225.82       17,023,878.43       5.24      28.14       28.42           减少0.20个百分点        
  进出口         11,870,233.72       11,072,160.44       6.72      -41.11      -42.65          增加2.51个百分点        
  其他           8,507,551.48        8,033,756.80        5.57      122.85      161.57          减少13.98个百分点       
  小计           518,371,577.55      436,673,248.18      15.76     19.31       15.85           增加2.52个百分点        
  分产品                                                                                                               
  粮油食品       321,007,430.60      283,628,211.41      11.64     25.61       17.92           增加5.76个百分点        
  药品           70,997,562.23       44,840,375.71       36.84     9.70        7.72            增加1.16个百分点        
  农作物种       4,238,714.90        2,517,291.62        40.61     48.55       31.28           增加7.82个百分点        
  乳品           16,088,066.33       11,693,484.75       27.32     13.02       22.20           减少5.46个百分点        
  商品房         67,696,792.47       57,864,089.02       14.52     14.52       21.40           减少4.85个百分点        
  建筑业         17,965,225.82       17,023,878.43       5.24      28.14       28.42           减少0.20个百分点        
  进出口贸易     11,870,233.72       11,072,160.44       6.72      -41.11      -42.65          增加2.51个百分点        
  其他           8,507,551.48        8,033,756.80        5.57      122.85      161.57          减少13.98个百分点       
  小计           518,371,577.55      436,673,248.18      15.76     19.31       15.85           增加2.52个百分点        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、主营业务分地区情况                                         单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                         营业收入                        营业收入比上年增减(%)                
  湖南                                         398,002,941.14                  16.15                                   
  华中                                         38,215,129.66                   49.83                                   
  西南                                         15,215,123.44                   128.41                                  
  华东南                                       47,103,597.52                   -4.67                                   
  华北                                         17,215,542.20                   93.92                                   
  其他                                         2,619,243.59                    91.60                                   
  合计                                         518,371,577.55                  19.31                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    
    2、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
    
    六、重要事项 
    (一)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (二)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (三)重大关联交易
    1、非经营性关联债权债务往来                                            单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                          关联关系       向关联方提供资金               关联方向上市公司提供资金               
                                                 发生额      余额               发生额             余额                
  中国农业银行常德市分行          控股股东                   9,057,294.82                          381,000,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
关联债权债务形成原因:向关联方提供资金是指本公司在中国农业银行常德市分行及其分支机构的存款余额。关联方向上市公司提供资金是指中国农业银行常德市分行向本公司提供的贷款余额。
    
    (四)托管情况
    本报告期公司无托管事项。
    
    (五)承包情况
    本报告期公司无承包事项。
    
    (六)租赁情况
    本报告期公司无租赁事项。
    
    (七)担保情况                                                   单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称          发生日期(协议  担保金额       担保类型       担保期                  是否履行   是否为关联方  
                        签署日)                                                              完毕       担保          
  湖南洞庭水殖股份有限                  5,500                         2003年12月25日~2008年1  否         否            
  公司                                                                2月24日                                          
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计(A)                                                                   5,500                    
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                          21,698                   
  报告期末对控股子公司担保余额合计(B)                                                       21,698                   
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额(A+B)                                                                             27,198                   
  担保总额占公司净资产的比例                                                                  34.44                    
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                                                                      
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                                                    
  担保总额超过净资产50%部分的金额(E)                                                                                
  上述三项担保金额合计(C+D+E)                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
湖南金健米业股份有限公司为湖南洞庭水殖股份有限公司提供担保,担保金额为5,500万元,担保期限为2003年12月25日至2008年12月24日。
    
    (八)委托理财情况
    本报告期公司无委托理财事项。
    
    (九)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。
    
    (十)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十一)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    
    七、财务会计报告
    (一)审计报告
    公司半年度财务报告未经审计。
    
    (二)财务报表
    
     合并资产负债表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          附注              期末余额                  年初余额                   
  流动资产:                                                                                                           
  货币资金                                                        83,466,949.70             96,029,647.11              
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                                                        1,728,383.89              5,808,700.64               
  应收账款                                                        80,418,829.32             55,491,109.87              
  预付款项                                                        33,054,893.56             30,015,819.17              
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                                      57,734,611.80             49,416,458.94              
  买入返售金融资产                                                                                                     
  存货                                                            521,105,352.21            538,671,440.73             
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                    241,462.34                43,167.00                  
  流动资产合计                                                    777,750,482.82            775,476,343.46             
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                  30,832,600.00             30,832,600.00              
  长期应收款                                                                                                           
  长期股权投资                                                    52,325,622.07             52,325,622.07              
  投资性房地产                                                                                                         
  固定资产                                                        532,096,277.02            540,427,810.86             
  在建工程                                                        124,206,292.62            101,886,130.24             
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                  16,762,679.86             17,344,148.29              
  油气资产                                                                                                             
  无形资产                                                        106,894,839.85            104,954,700.15             
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                    3,058,170.09              8,131,928.17               
  递延所得税资产                                                  16,657,097.32             18,900,163.61              
  其他非流动资产                                                                                                       
  非流动资产合计                                                  882,833,578.83            874,803,103.39             
  资产总计                                                        1,660,584,061.65          1,650,279,446.85           
  流动负债:                                                                                                           
  短期借款                                                        623,890,000.00            615,400,000.00             
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                        46,025,190.35             37,401,254.33              
  预收款项                                                        42,547,197.87             72,779,187.22              
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                                    6,554,988.29              13,509,042.42              
  应交税费                                                        -4,463,394.93             -13,135,408.58             
  应付利息                                                                                                             
  应付股利                                                                                  1,972.74                   
  其他应付款                                                      60,574,658.12             51,348,213.32              
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                          75,000,000.00             75,000,000.00              
  其他流动负债                                                    1,813,582.95              4,468,957.31               
  流动负债合计                                                    851,942,222.65            856,773,218.76             
  非流动负债:                                                                                                         
  长期借款                                                        17,030,000.00             7,030,000.00               
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                  1,904,000.00              1,844,000.00               
  非流动负债合计                                                  18,934,000.00             8,874,000.00               
  负债合计                                                        870,876,222.65            865,647,218.76             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                              544,459,617.00            544,459,617.00             
  资本公积                                                        172,904,593.25            172,904,593.25             
  减:库存股                                                                                                           
  盈余公积                                                        16,315,761.24             16,315,761.24              
  一般风险准备                                                                                                         
  未分配利润                                                      28,100,607.64             22,945,819.47              
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                                      761,780,579.13            756,625,790.96             
  少数股东权益                                                    27,927,259.87             28,006,437.13              
  所有者权益合计                                                  789,707,839.00            784,632,228.09             
  负债和所有者总计                                                1,660,584,061.65          1,650,279,446.85           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成          主管会计工作负责人:雷新明            会计机构负责人:雷新明
    
    母公司资产负债表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         附注              期末余额                   年初余额                   
  流动资产:                                                                                                           
  货币资金                                                       337,768.28                 2,931,267.16               
  交易性金融资产                                                                                                       
  应收票据                                                                                                             
  应收账款                                                                                                             
  预付款项                                                                                  548,617.15                 
  应收利息                                                                                                             
  应收股利                                                                                  116,155.30                 
  其他应收款                                                     379,269,985.80             385,403,134.78             
  存货                                                                                                                 
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                   379,607,754.08             388,999,174.39             
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                                                 30,832,600.00              30,832,600.00              
  长期应收款                                                                                                           
  长期股权投资                                                   595,692,368.85             562,023,613.89             
  投资性房地产                                                                                                         
  固定资产                                                       135,839,195.49             138,100,483.23             
  在建工程                                                                                                             
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                       38,852,248.91              39,517,626.83              
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                                                                                                       
  其他非流动资产                                                                                                       
  非流动资产合计                                                 801,216,413.25             770,474,323.95             
  资产总计                                                       1,180,824,167.33           1,159,473,498.34           
  流动负债:                                                                                                           
  短期借款                                                       407,400,000.00             430,400,000.00             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                       6,245.08                   6,245.08                   
  预收款项                                                       463,688.54                 2,336,749.54               
  应付职工薪酬                                                   158,503.41                 3,489,180.08               
  应交税费                                                       140,286.13                 143,521.13                 
  应付利息                                                                                                             
  应付股利                                                                                                             
  其他应付款                                                     113,827,892.55             59,671,087.26              
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                                   521,996,615.71             496,046,783.09             
  非流动负债:                                                                                                         
  长期借款                                                       7,030,000.00               7,030,000.00               
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                 754,000.00                 644,000.00                 
  非流动负债合计                                                 7,784,000.00               7,674,000.00               
  负债合计                                                       529,780,615.71             503,720,783.09             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                             544,459,617.00             544,459,617.00             
  资本公积                                                       186,248,287.63             186,248,287.63             
  减:库存股                                                                                                           
  盈余公积                                                       6,847,417.45               6,847,417.45               
  未分配利润                                                     -86,511,770.46             -81,802,606.83             
  所有者权益(或股东权益)合计                                   651,043,551.62             655,752,715.25             
  负债和所有者(或股东权益)合计                                 1,180,824,167.33           1,159,473,498.34           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成        主管会计工作负责人:雷新明              会计机构负责人:雷新明
    
     合并利润表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业总收入                                                     527,056,030.49            445,871,407.44          
  其中:营业收入                                                     527,056,030.49            445,871,407.44          
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                     535,354,435.15            459,630,854.52          
  其中:营业成本                                                     442,281,919.14            384,703,293.04          
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                                                     5,484,533.74              5,113,012.69            
  销售费用                                                           37,541,978.56             31,667,853.26           
  管理费用                                                           32,286,900.30             27,689,019.03           
  财务费用                                                           11,969,975.17             7,877,690.60            
  资产减值损失                                                       5,789,128.24              2,579,985.90            
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                                               7,810,010.59            
  其中:对联营企业和合营企业的投资收益                                                                                 
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                 -8,298,404.66             -5,949,436.49           
  加:营业外收入                                                     17,165,811.61             9,176,713.16            
  减:营业外支出                                                     994,262.00                562,457.18              
  其中:非流动资产处置净损失                                                                                           
  四、利润总额(亏损总额以“-”号填列)                             7,873,144.95              2,664,819.49            
  减:所得税费用                                                     2,797,534.04                                      
  五、净利润(净亏损以“-”号填列)                                 5,075,610.91              2,664,819.49            
  归属于母公司所有者的净利润                                         5,154,788.17              4,096,170.99            
  少数股东损益                                                       -79,177.26                -1,431,351.50           
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        0.0095                    0.0075                  
  (二)稀释每股收益(元/股)                                        0.0095                    0.0075                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成          主管会计工作负责人:雷新明           会计机构负责人:雷新明
    
     母公司利润表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业收入                                                       1,932,061.00              2,122,137.00            
  减:营业成本                                                       304,940.62                47,386.52               
  营业税金及附加                                                                                                       
  销售费用                                                           1,673,444.87              1,846,446.50            
  管理费用                                                           11,002,060.05             12,001,068.13           
  财务费用                                                           4,852,863.02              5,931,162.57            
  资产减值损失                                                       2,766,125.98              4,937,056.48            
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                                               7,647,179.10            
  其中:对联营企业和合营企业的投资收益                                                                                 
  二、营业利润(亏损以“-”号填列)                                 -18,667,373.54            -14,993,804.10          
  加:营业外收入                                                     14,433,788.59             5,223,000.00            
  减:营业外支出                                                     475,578.68                223,561.86              
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                             -4,709,163.63             -9,994,365.96           
  减:所得税费用                                                                                                       
  四、净利润(净亏损以“-”号填列)                                 -4,709,163.63             -9,994,365.96           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成          主管会计工作负责人:雷新明             会计机构负责人:雷新明
    
     合并现金流量表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               540,586,895.02        490,761,430.93      
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                               30,219,302.38         33,715,621.02       
  经营活动现金流入小计                                                       570,806,197.40        524,477,051.95      
  购买商品、接受劳务支付的现金                                               432,605,441.17        464,406,170.64      
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                                             37,689,563.37         25,764,442.92       
  支付的各项税费                                                             12,849,335.99         17,485,460.50       
  支付其他与经营活动有关的现金                                               54,588,393.95         52,671,824.04       
  经营活动现金流出小计                                                       537,732,734.48        560,327,898.10      
  经营活动产生的现金流量净额                                                 33,073,462.92         -35,850,846.15      
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                         363,000.00            29,000,000.00       
  取得投资收益收到的现金                                                                           1,162,831.49        
  处置固定资产、无形资产和其他长期资产收回的现金净额                         1,921,680.00          989,231.66          
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                       2,284,680.00          31,152,063.15       
  购建固定资产、无形资产和其他长期资产支付的现金                             41,135,341.84         34,994,349.38       
  投资支付的现金                                                                                   2,000,000.00        
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                     23,971.41           
  投资活动现金流出小计                                                       41,135,341.84         37,018,320.79       
  投资活动产生的现金流量净额                                                 -38,850,661.84        -5,866,257.64       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                                         271,720,000.00        347,050,000.00      
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                       271,720,000.00        347,050,000.00      
  偿还债务支付的现金                                                         253,230,000.00        328,875,600.00      
  分配股利、利润或偿付利息支付的现金                                         25,275,498.49         7,877,690.60        
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                       278,505,498.49        336,753,290.60      
  筹资活动产生的现金流量净额                                                 -6,785,498.49         10,296,709.40       
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                               -12,562,697.41        -31,420,394.39      
  加:期初现金及现金等价物余额                                               96,029,647.11         110,086,648.78      
  六、期末现金及现金等价物余额                                               83,466,949.70         78,666,254.39       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成         主管会计工作负责人:雷新明              会计机构负责人:雷新明
    
     母公司现金流量表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               4,597,000.00                              
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                               64,230,988.01         38,651,951.65       
  经营活动现金流入小计                                                       68,827,988.01         38,651,951.65       
  购买商品、接受劳务支付的现金                                                                                         
  支付给职工以及为职工支付的现金                                             7,132,012.26          5,540,954.70        
  支付的各项税费                                                             783,690.20            595,157.02          
  支付其他与经营活动有关的现金                                               21,093,080.02         80,470,007.69       
  经营活动现金流出小计                                                       29,008,782.48         86,606,119.41       
  经营活动产生的现金流量净额                                                 39,819,205.53         -47,954,167.76      
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                               25,000,000.00       
  取得投资收益收到的现金                                                                           1,000,000.00        
  处置固定资产、无形资产和其他长期资产收回的现金净额                         124,000.00            18,500.00           
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                       124,000.00            26,018,500.00       
  购建固定资产、无形资产和其他长期资产支付的现金                             213,210.00            254,693.00          
  投资支付的现金                                                                                   1,000,000.00        
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                       213,210.00            1,254,693.00        
  投资活动产生的现金流量净额                                                 -89,210.00            24,763,807.00       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  取得借款收到的现金                                                         151,400,000.00        252,400,000.00      
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                       151,400,000.00        252,400,000.00      
  偿还债务支付的现金                                                         174,400,000.00        226,460,000.00      
  分配股利、利润或偿付利息支付的现金                                         19,323,494.41         5,931,162.57        
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                       193,723,494.41        232,391,162.57      
  筹资活动产生的现金流量净额                                                 -42,323,494.41        20,008,837.43       
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                               -2,593,498.88         -3,181,523.33       
  加:期初现金及现金等价物余额                                               2,931,267.16          28,088,959.87       
  六、期末现金及现金等价物余额                                               337,768.28            24,907,436.54       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成           主管会计工作负责人:雷新明           会计机构负责人:雷新明
    
     合并所有者权益变动表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目  本期金额                                                                                                       
        归属于母公司所有者权益                             少数   所有者权益合计                                       
        实收资本  资本公积  减  盈余公积  一  未分配   其                                                  股东        
        (或股本)            :            般  利润     他                                                  权益        
                            库            风                                                                           
                            存            险                                                                           
                            股            准                                                                           
                                          备                                                                           
  一、  544,459,  172,904,      16,315,7      22,945,      28,006,43  784,632,228.09                                   
  上年  617.00    593.25        61.24         819.47       7.13                                                        
  年末                                                                                                                 
  余额                                                                                                                 
  加:                                                                                                                 
  会计                                                                                                                 
  政策                                                                                                                 
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、  544,459,  172,904,      16,315,7      22,945,      28,006,43  784,632,228.09                                   
  本年  617.00    593.25        61.24         819.47       7.13                                                        
  年初                                                                                                                 
  余额                                                                                                                 
  三、                                        5,154,7      -79,177.2  5,075,610.91                                     
  本期                                        88.17        6                                                           
  增减                                                                                                                 
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-                                                                                                                 
  ”号                                                                                                                 
  填列                                                                                                                 
  )                                                                                                                   
  (一                                        5,154,7      -79,177.2  5,075,610.91                                     
  )净                                        88.17        6                                                           
  利润                                                                                                                 
  (二                                                                                                                 
  )直                                                                                                                 
  接计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的利                                                                                                                 
  得和                                                                                                                 
  损失                                                                                                                 
  1.                                                                                                                  
  可供                                                                                                                 
  出售                                                                                                                 
  金融                                                                                                                 
  资产                                                                                                                 
  公允                                                                                                                 
  价值                                                                                                                 
  变动                                                                                                                 
  净额                                                                                                                 
  2.                                                                                                                  
  权益                                                                                                                 
  法下                                                                                                                 
  被投                                                                                                                 
  资单                                                                                                                 
  位其                                                                                                                 
  他所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  变动                                                                                                                 
  的影                                                                                                                 
  响                                                                                                                   
  3.                                                                                                                  
  与计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  项目                                                                                                                 
  相关                                                                                                                 
  的所                                                                                                                 
  得税                                                                                                                 
  影响                                                                                                                 
  4.                                                                                                                  
  其他                                                                                                                 
  上述                                        5,154,7      -79,177.2  5,075,610.91                                     
  (一                                        88.17        6                                                           
  )和                                                                                                                 
  (二                                                                                                                 
  )小                                                                                                                 
  计                                                                                                                   
  (三                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  和减                                                                                                                 
  少资                                                                                                                 
  本                                                                                                                   
  1.                                                                                                                  
  所有                                                                                                                 
  者投                                                                                                                 
  入资                                                                                                                 
  本                                                                                                                   
  2.                                                                                                                  
  股份                                                                                                                 
  支付                                                                                                                 
  计入                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益的                                                                                                                 
  金额                                                                                                                 
  3.                                                                                                                  
  其他                                                                                                                 
  (四                                                                                                                 
  )利                                                                                                                 
  润分                                                                                                                 
  配                                                                                                                   
  1.                                                                                                                  
  提取                                                                                                                 
  盈余                                                                                                                 
  公积                                                                                                                 
  2.                                                                                                                  
  提取                                                                                                                 
  一般                                                                                                                 
  风险                                                                                                                 
  准备                                                                                                                 
  3.                                                                                                                  
  对所                                                                                                                 
  有者                                                                                                                 
  (或                                                                                                                 
  股东                                                                                                                 
  )的                                                                                                                 
  分配                                                                                                                 
  4.                                                                                                                  
  其他                                                                                                                 
  (五                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  内部                                                                                                                 
  结转                                                                                                                 
  1.                                                                                                                  
  资本                                                                                                                 
  公积                                                                                                                 
  转增                                                                                                                 
  资本                                                                                                                 
  (或                                                                                                                 
  股本                                                                                                                 
  )                                                                                                                   
  2.                                                                                                                  
  盈余                                                                                                                 
  公积                                                                                                                 
  转增                                                                                                                 
  资本                                                                                                                 
  (或                                                                                                                 
  股本                                                                                                                 
  )                                                                                                                   
  3.                                                                                                                  
  盈余                                                                                                                 
  公积                                                                                                                 
  弥补                                                                                                                 
  亏损                                                                                                                 
  4.                                                                                                                  
  其他                                                                                                                 
  四、  544,459,  172,904,      16,315,7      28,100,      27,927,25  789,707,839.00                                   
  本期  617.00    593.25        61.24         607.64       9.87                                                        
  期末                                                                                                                 
  余额                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目  上年同期金额                                                                                                   
        归属于母公司所有者权益                           少数股东  所有者权益合计                                      
        实收资本  资本公   减  盈余公   一  未分配   其                                              权益              
        (或股本)  积       :  积       般  利润     他                                                                
                           库           风                                                                             
                           存           险                                                                             
                           股           准                                                                             
                                        备                                                                             
  一、  544,459,  188,031      15,434,      1,506,2      29,441,8  778,873,477.29                                      
  上年  617.00    ,201.92      470.88       91.22        96.27                                                         
  年末                                                                                                                 
  余额                                                                                                                 
  加:                                      2,577,5      53,324.7  2,630,877.40                                        
  会计                                      52.63        7                                                             
  政策                                                                                                                 
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、  544,459,  188,031      15,434,      4,083,8      29,495,2  781,504,354.69                                      
  本年  617.00    ,201.92      470.88       43.85        21.04                                                         
  年初                                                                                                                 
  余额                                                                                                                 
  三、            -8,765,                   4,096,1      -691,601  -5,360,534.30                                       
  本期            104.01                    70.99        .28                                                           
  增减                                                                                                                 
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-                                                                                                                 
  ”号                                                                                                                 
  填列                                                                                                                 
  )                                                                                                                   
  (一                                      4,096,1      -1,431,3  2,664,819.49                                        
  )净                                      70.99        51.50                                                         
  利润                                                                                                                 
  (二            -8,765,                                739,750.  -8,025,353.79                                       
  )直            104.01                                 22                                                            
  接计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的利                                                                                                                 
  得和                                                                                                                 
  损失                                                                                                                 
  1.                                                                                                                  
  可供                                                                                                                 
  出售                                                                                                                 
  金融                                                                                                                 
  资产                                                                                                                 
  公允                                                                                                                 
  价值                                                                                                                 
  变动                                                                                                                 
  净额                                                                                                                 
  2.                                                    739,750.  739,750.22                                          
  权益                                                   22                                                            
  法下                                                                                                                 
  被投                                                                                                                 
  资单                                                                                                                 
  位其                                                                                                                 
  他所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  变动                                                                                                                 
  的影                                                                                                                 
  响                                                                                                                   
  3.                                                                                                                  
  与计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  项目                                                                                                                 
  相关                                                                                                                 
  的所                                                                                                                 
  得税                                                                                                                 
  影响                                                                                                                 
  4.             -8,765,                                          -8,765,104.01                                       
  其他            104.01                                                                                               
  上述            -8,765,                   4,096,1      -691,601  -5,360,534.30                                       
  (一            104.01                    70.99        .28                                                           
  )和                                                                                                                 
  (二                                                                                                                 
  )小                                                                                                                 
  计                                                                                                                   
  (三                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  投入                                                                                                                 
  和减                                                                                                                 
  少资                                                                                                                 
  本                                                                                                                   
  1.                                                                                                                  
  所有                                                                                                                 
  者投                                                                                                                 
  入资                                                                                                                 
  本                                                                                                                   
  2.                                                                                                                  
  股份                                                                                                                 
  支付                                                                                                                 
  计入                                                                                                                 
  所有                                                                                                                 
  者权                                                                                                                 
  益的                                                                                                                 
  金额                                                                                                                 
  3.                                                                                                                  
  其他                                                                                                                 
  (四                                                                                                                 
  )利                                                                                                                 
  润分                                                                                                                 
  配                                                                                                                   
  1.                                                                                                                  
  提取                                                                                                                 
  盈余                                                                                                                 
  公积                                                                                                                 
  2.                                                                                                                  
  提取                                                                                                                 
  一般                                                                                                                 
  风险                                                                                                                 
  准备                                                                                                                 
  3.                                                                                                                  
  对所                                                                                                                 
  有者                                                                                                                 
  (或                                                                                                                 
  股东                                                                                                                 
  )的                                                                                                                 
  分配                                                                                                                 
  4.                                                                                                                  
  其他                                                                                                                 
  (五                                                                                                                 
  )所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  内部                                                                                                                 
  结转                                                                                                                 
  1.                                                                                                                  
  资本                                                                                                                 
  公积                                                                                                                 
  转增                                                                                                                 
  资本                                                                                                                 
  (或                                                                                                                 
  股本                                                                                                                 
  )                                                                                                                   
  2.                                                                                                                  
  盈余                                                                                                                 
  公积                                                                                                                 
  转增                                                                                                                 
  资本                                                                                                                 
  (或                                                                                                                 
  股本                                                                                                                 
  )                                                                                                                   
  3.                                                                                                                  
  盈余                                                                                                                 
  公积                                                                                                                 
  弥补                                                                                                                 
  亏损                                                                                                                 
  4.                                                                                                                  
  其他                                                                                                                 
  四、  544,459,  179,266      15,434,      8,180,0      28,803,6  776,143,820.39                                      
  本期  617.00    ,097.91      470.88       14.84        19.76                                                         
  期末                                                                                                                 
  余额                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 肖立成            主管会计工作负责人:雷新明           会计机构负责人:雷新明
    
    母公司所有者权益变动表
    编制单位:湖南金健米业股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     本期金额                                                                                    
                           实收资本(或股   资本公积        减:库存股    盈余公积       未分配利润      所有者权益合计 
                           本)                                                                                         
  一、上年年末余额         544,459,617.00  186,248,287.63                6,847,417.45   -81,802,606.83  655,752,715.25 
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额         544,459,617.00  186,248,287.63                6,847,417.45   -81,802,606.83  655,752,715.25 
  三、本期增减变动金额(                                                                -4,709,163.63   -4,709,163.63  
  减少以“-”号填列)                                                                                                 
  (一)净利润                                                                          -4,709,163.63   -4,709,163.63  
  (二)直接计入所有者权                                                                                               
  益的利得和损失                                                                                                       
  1.可供出售金融资产公允                                                                                              
  价值变动净额                                                                                                         
  2.权益法下被投资单位其                                                                                              
  他所有者权益变动的影响                                                                                               
  3.与计入所有者权益项目                                                                                              
  相关的所得税影响                                                                                                     
  4.其他                                                                                                              
  上述(一)和(二)小计                                                                -4,709,163.63   -4,709,163.63  
  (三)所有者投入和减少                                                                                               
  资本                                                                                                                 
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权                                                                                              
  益的金额                                                                                                             
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的                                                                                              
  分配                                                                                                                 
  3.其他                                                                                                              
  (五)所有者权益内部结                                                                                               
  转                                                                                                                   
  1.资本公积转增资本(或                                                                                              
  股本)                                                                                                               
  2.盈余公积转增资本(或                                                                                              
  股本)                                                                                                               
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额         544,459,617.00  186,248,287.63                6,847,417.45   -86,511,770.46  651,043,551.62 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


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  项目                     上年同期金额                                                                                
                           实收资本(或股   资本公积        减:库存股    盈余公积       未分配利润      所有者权益合计 
                           本)                                                                                         
  一、上年年末余额         544,459,617.00  188,031,201.92                9,622,313.54   -17,709,655.22  724,403,477.24 
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额         544,459,617.00  188,031,201.92                9,622,313.54   -17,709,655.22  724,403,477.24 
  三、本期增减变动金额(                   -8,876,263.29                                -9,994,365.96   -18,870,629.25 
  减少以“-”号填列)                                                                                                 
  (一)净利润                                                                          -9,994,365.96   -9,994,365.96  
  (二)直接计入所有者权                   -8,876,263.29                                                -8,876,263.29  
  益的利得和损失                                                                                                       
  1.可供出售金融资产公允                                                                                              
  价值变动净额                                                                                                         
  2.权益法下被投资单位其                                                                                              
  他所有者权益变动的影响                                                                                               
  3.与计入所有者权益项目                                                                                              
  相关的所得税影响                                                                                                     
  4.其他                                  -8,876,263.29                                                -8,876,263.29  
  上述(一)和(二)小计                   -8,876,263.29                                -9,994,365.96   -18,870,629.25 
  (三)所有者投入和减少                                                                                               
  资本                                                                                                                 
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权                                                                                              
  益的金额                                                                                                             
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的                                                                                              
  分配                                                                                                                 
  3.其他                                                                                                              
  (五)所有者权益内部结                                                                                               
  转                                                                                                                   
  1.资本公积转增资本(或                                                                                              
  股本)                                                                                                               
  2.盈余公积转增资本(或                                                                                              
  股本)                                                                                                               
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额         544,459,617.00  179,154,938.63                9,622,313.54   -27,704,021.18  705,532,847.99 
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法定代表人: 肖立成           主管会计工作负责人:雷新明            会计机构负责人:雷新明
    
    公司概况
    湖南金健米业股份有限公司(以下简称本公司或公司)系1998年1月12日经湖南省人民政府湘政函(1998)2号文件批准,由常德市粮油总公司作为独家发起人,以其下属深圳潇湘米业公司、常德植物油公司、常德市面粉公司、常德市金海实业公司、临澧合口油脂化工厂经评估确认后的净资产折为10,000万股设立的股份有限公司。1998年3月29日,经中国证监会证监发(1998)39号和证监发(1998)40号文件批准,公司向社会公开发行人民币普通股A股5,000万股,合计总股本15,000万股。1999年10月8日,公司通过一九九九年临时股东大会决议,以1998年底股本15,000万股为基数,向全体股东实施每10股送2股红股,转增5股,公司股本增至25,500万股。2000年12月12日,经中国证监会证监公司字[2000]229号文件批准,向社会公众增发人民币普通股A股5,000万股,总股本变更为30,500万股。2001年5月27日,经公司股东大会通过,以公司2000年末总股本25,500万股为基数,以10:2比例送红股5100万股,以10:3比例用资本公积金转增76,500,065股,至此,公司总股本为432,500,065股。2006年原控股股东常德市粮油总公司以持有的本公司股票9,506万股抵偿给本公司,以清偿其所欠债务,因此股本减少至337,440,065股,另外常德市粮油总公司以其持有本公司14,600万股抵偿给中国农业银行常德市分行偿还债务,股权过户手续已经于2006年3月10日办妥,中国农业银行成为本公司控股股东;公司于2006年11月完成股权分置改革,股权分置改革方案的主要内容为:公司以资本公积向全体股东每10股转增6.135股,非流通股股东将所得转增股票全部转送给流通股,折合流通股股东每10股实际获得转增股份10.81股,完成股权分置改革后,公司的股本为544,459,617股,全部为流通股,其中:限售股分为146,005,610股。     公司营业执照注册号:4300001000021(3-1)。经营范围:开发、生产、销售粮油及制品、新型食品、食品包装材料,销售饲料及饲料原料;经营本企业自产产品及相关技术的出口业务(国家组织统一联合经营的出口商品除外),本企业生产、科研所需的原辅材料、机械设备、仪器仪表、零配件及相关技术的进口业务(国家实行核定公司经营的进口商品除外)及本企业的进料加工和“三来一补”业务。
    (三)公司主要会计政策、会计估计和前期差错:
    1、会计准则和会计制度:
    本公司声明编制的财务报表符合《企业会计准则》及相关规定的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等财务信息。
    
    2、财务报表的编制基础:
    本公司以持续经营为基础,根据实际发生的交易和事项,自2007年1月1日起按照《企业会计准则——基本准则》和其他各项会计准则及相关规定进行确认和计量,在此基础上按照本章所述的会计政策编制财务报表。
    
    3、会计年度:
    本公司会计年度自公历1月1日起至12月31日止。
    
    4、记账本位币:
    本公司的记账本位币为人民币。
    
    5、计量属性:
    会计核算以权责发生制为基础,财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产及衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等,以购买价款的现值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额(公允价值与现值孰高)计量;盘盈资产等按重置成本计量。
    6、现金及现金等价物的确定标准: 
    持有期限短(从购买日至到期日不超过三个月)、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。
    7、外币业务核算方法: 
    对于发生的外币交易,在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币金额。资产负债表日外币货币性项目,采用资产负债表日即期汇率折算,因资产负债表日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,计入当期损益;与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额,按照借款费用资本化的原则进行处理。资产负债表日以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
    8、金融资产和金融负债的核算方法: 
    (1)金融资产、金融负债的分类:金融资产包括交易性金融资产、指定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、应收款项、可供出售金融资产等。金融负债包括交易性金融负债、指定以公允价值计量且其变动计入当期损益的金融负债、其他金融负债。
    (2)金融工具确认依据和计量方法 
    ① 当本公司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。当收取该金融资产现金流量的合同权利终止、金融资产已转移且符合规定的终止确认条件的金融资产应当终止确认。当金融负债的现时义务全部或部分已解除的,终止确认该金融负债或其一部分。
    ② 本公司初始确认的金融资产或金融负债,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    ③ 本公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。但是,下列情况除外:
    A、持有至到期投资和应收款项,采用实际利率法,按摊余成本计量;
    B、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,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量;
    C、对因持有意图或能力发生改变,或公允价值不再能够可靠计量等情况,使金融资产不再适合按照公允价值计量时,公司改按成本计量,该成本为重分类日该金融资产的公允价值。
    ④ 本公司采用实际利率法,按摊余成本对金融负债进行后续计量。但是,下列情况除外:
    A、以公允价值计量且变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;
    B 、因持有意图或能力发生改变,或公允价值不再能够可靠计量等情况,使金融负债不再适合按照公允价值计量时,公司改按成本计量,该成本为重分类日该金融负债的账面价值;
    C、与在活跃的市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;
    D、不属于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的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,应当在初始确认后按照下列两项金额之中的较高者进行后续计量:
    a、按照或有事项准则确定的金额;
    b、初始确认金额扣除按照收入准则确定的累计摊销后的余额。
    ⑤ 本公司对金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照下列规定处理:
    A、以公允价值计量且其变动计入当期损益的金融资产或金融负债,公允价值变动形成的利得或损失,计入当期损益;
    B、可供出售金融资产公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产形成的汇兑差额外,计入资本公积,在该金融资产终止确认时转出,计入当期损益。
    ⑥ 本公司对以摊余成本计量的金融资产或金融负债,除与套期保值有关外,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。
    ⑦ 本公司在相同会计期间将套期工具和被套期项目的公允价值变动的抵销结果计入当期损益。
    (3)金融资产、金融负债的公允价值的确定
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值,活跃市场的报价包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格;不存在活跃市场的金融资产或金融负债,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产或金融负债的当前公允价值、现金流量折现法和期权定价模型等。
    (4)金融资产的减值准备
    资产负债表日,本公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。计提减值准备时,对单项金额重大的进行单独减值测试;对单项金额不重大的,在具有类似信用风险特征的金融资产组中进行减值测试。
    主要金融资产计提减值准备的具体方法分别如下:
    ① 可供出售金融资产能以公允价值可靠计量的,以公允价值低于账面价值部分计提减值准备,计入当期损益;可供出售金融资产以公允价值不能可靠计量的,以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值准备,计入当期损益。可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,予以转出,计入当期损益。
    ② 持有至到期的投资以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值准备,计入当期损益。
    ③ 应收款项减值准备计提方法见“附注四、6”。
    
    9、应收款项坏账准备的确认标准、计提方法:
    (1) 单项金额重大的应收款项坏账准备的确认标准、计提方法:
    本公司对金额超过人民币100万元的欠款客户作为单项金额重大的应收款项单独进行减值测试,确认减值损失、计提坏账准备。
    对单项金额重大的应收款项单独进行减值测试,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。
    (2) 单项金额不重大但按信用风险特征组合后该组合的风险较大的应收款项坏账准备的确定依据、计提方法:
    公司采用备抵法,期末对该类应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备。


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  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)                          7                                      7                                   
  1-2年                                    10                                     10                                  
  2-3年                                    20                                     20                                  
  3年以上                                   30                                     30                                  
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其一、坏账的确认标准:
    对有确凿证据表明确实无法收回的应收款项,如债务单位已撤销、破产、资不抵债、现金流量严重不足、发生严重的自然灾害等,根据本公司的管理权限,经股东大会或董事会批准确认为坏账,冲销提取的坏账准备。
    其二、坏账损失核算方法:
    ① 对公司的坏账损失,采用备抵法核算。
    ② 对有确凿证据表明不能收回的应收款项,或收回的可能性不大的(如债务单位破产、资不抵债、现金流量严重不足、发生严重的自然灾害等导致停产而在短期内无法偿付债务的),以及其它足以证明应收款项可能发生损失的证据,全额提取坏账准备。
    对单项金额非重大的应收款项,与经单独测试后未减值的应收款项一起,按账龄划分为若干组合,再按这些应收款项组合余额的一定比例计算确定减值损失,计提坏账准备。根据以前年度与之相同或相类似的应收款项组合的实际损失率为基础,结合现时情况确定本期各项组合计提坏账准备的比例,据此计算本期应计提的坏账准备。对合并会计报表范围内的应收款项不提取坏账准备。
    
    10、存货核算方法:
    (1)存货的分类:
    存货主要包括原材料、产成品、在产品、商品、周转材料等。
    (2)存货的计价
    ① 存货取得时按照实际成本进行初始计量,存货取得成本包括采购成本、加工成本和其他成本。发出时按月末一次加权平均法核算计价计量。
    ② 计入存货成本的借款费用,按照《企业会计准则第17 号——借款费用》处理。
    ③ 投资者投入存货的成本,应当按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
    ④ 非货币性资产交换、债务重组和企业合并取得的存货的成本,分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12 号——债务重组》和《企业会计准则第20 号——企业合并》确定。
    (3)周转材料包括低值易耗品、包装物,单位价值在500元以下的采用一次摊销法进行摊销;单位价值在500元以上的采用五五摊销法进行摊销。
    (4)存货的盘存制度
    采用永续盘存制。
    (5)存货跌价准备的计提方法
    资产负债表日对存货进行全面清查后,按存货的成本与可变现净值孰低提取存货跌价准备。存货跌价准备除下述两种情形外按照单个存货项目计提。
    ① 对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    ② 与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,合并计提存货跌价准备。
    
    11、固定资产计价和折旧方法及减值准备的计提方法:
    (1) 固定资产计价和折旧方法:
    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,使用年限超过一年,单位价值较高的有形资产。
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                       折旧年限(年)                    残值率(%)               年折旧率(%)                 
  房屋及建筑物               25—40                            5                         3.80—2.375                   
  机器设备                   7—20                             5                         13.57—4.75                   
  电子设备                   4—5                              5                         23.75—19.00                  
  运输设备                   10—12                            5                         9.50—7.92                    
  其他                       5—8                              5                         19.00—11.875                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1)固定资产确认条件
    固定资产同时满足下列条件的予以确认:
    ① 与该固定资产有关的经济利益可能流入企业;
    ② 该固定资产的成本能可靠地计量。
    (2)固定资产的分类及折旧方法
    ① 固定资产折旧采用直线法,按分类折旧率计提折旧。除下述②所述情形外。
    ② 预计使用寿命及净残值发生变化时,以变化时的净值扣除预计净残值后在新的预计使用寿命内计算年折旧费用。
    ③ 固定资产如发生减值,应以减值后的账面余额为基数,在剩余使用寿命内计提折旧。
    (3)融资租赁的认定依据及计价
    ① 符合下列一项或数项标准的,应当认定为融资租赁:
    A、在租赁期届满时,租赁资产的所有权转移给承租人。
    B、承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权。
    C、即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。
    D、承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。   E、租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。
    ② 在租赁期开始日,将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。
    (4)固定资产减值准备的计提见资产减值相关会计政策。
    
    12、在建工程核算方法: 
    (1)在建工程类别;指为建造或修理固定资产而进行的各项建筑和安装工程,包括新建、改扩建、大修理工程等所发生的实际支出,以及改扩建工程等转入的固定资产净值。     (2)结转为固定资产的标准和时点;在建工程按工程项目分类核算,采用实际成本计价,在各项工程达到预定可使用状态之前发生的借款的借款费用计入该工程成本。在工程完工验收合格交付使用的当月结转固定资产。对已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。      (3)在建工程减值准备的计提见资产减值相关会计政策。
    13、生物资产的核算方法: 
    (1)生物资产,是指有生命的动物和植物,包括消耗性生物资产、生产性生物资产和公益性生物资产。生物资产同时满足下列条件的,予以确认:     ① 企业因过去的交易或者事项而拥有或者控制该生物资产;     ② 与该生物资产有关的经济利益或服务潜能很可能流入企业;     ③ 该生物资产的成本能够可靠地计量。    (2)生产性生物资产的使用寿命、预计净残值和折旧方法     ① 除下述②所述情形外,各类折旧率一般如下:     项目 预计使用寿命 预计净残值率(%) 年折旧率(%)     成乳牛  8 5  11.875     ② 预计使用寿命、预计净残值发生变化以及发生减值时,折旧费用的处理同“固定资产”。     (3)生物资产减值准备的计提见资产减值、存货相关会计政策。
    14、无形资产核算方法:
    (1)无形资产计价  ① 无形资产按照成本进行初始计量
    A、外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。     B、自行开发的无形资产,其成本包括自满足无形资产准则第四条和第九条规定后至达到预定用途前所发生的支出总额,但是对于以前期间已经费用化的支出不再调整。     C、投资者投入无形资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。     D、非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,应当分别按照《企业会计准则第7 号——非货币性资产交换》、《企业会计准则第12 号——债务重组》、《企业会计准则第16 号——政府补助》和《企业会计准则第20 号——企业合并》确定。    ② 无形资产的后续计量     A、使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销。     B、使用寿命不确定的无形资产不摊销。     (2)无形资产使用寿命的确定     ① 使用寿命有限的无形资产使用寿命按如下原则确定:     A、合同规定了受益年限,但法律没有规定有效年限的,按不超过合同规定的受益年限平均摊销;     B、合同没有规定受益年限而法律规定了有效年限的,按不超过法律规定的有效年限平均摊销;     C、合同规定了受益年限,法律也规定了有效年限,按不超过受益年限和有效年限两者之中较短的期限摊销。     D、如果合同没有规定受益年限,且法律也没有规定有效年限的,按不超过10年的期限平均摊销。     (3)划分本公司内部研究开发项目研究阶段支出和开发阶段支出的具体标准     ① 公司内部研究开发项目研究阶段的支出,于发生时计入当期损益。     ② 公司内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:     A、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;     B、具有完成该无形资产并使用或出售的意图;     C、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,应当证明其有用性;     D、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;   E、归属于该无形资产开发阶段的支出能够可靠地计量。
    
    15、长期待摊费用的摊销方法及摊销年限:
    长期待摊费用按实际发生额核算,在项目受益期内平均摊销。
    
    16、除存货、投资性房地产及金融资产外,其他主要类别资产的资产减值准备确定方法: 
    (1)可能发生减值资产的认定
    本公司在资产负债表日判断资产是否存在可能发生减值的迹象。因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。     存在下列迹象的,表明资产可能发生了减值:     ① 资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。     ② 企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响。     ③ 市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。     ④ 有证据表明资产已经陈旧过时或者其实体已经损坏。     ⑤ 资产已经或者将被闲置、终止使用或者计划提前处置。     ⑥ 企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。     ⑦ 其他表明资产可能已经发生减值的迹象。     (2)资产可收回金额的计量     资产存在减值迹象的,估计其可收回金额。     可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。     资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值,只要有一项超过了资产的账面价值,就表明资产没有发生减值,不需再估计另一项金额。     (3)资产减值损失的确定     ① 可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。 ② 资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。 ③ 资产减值损失一经确认,在以后会计期间不得转回。     (4)有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额。难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    资产组一经确定,各个会计期间应当保持一致,不得随意变更。     (5)商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都应当进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
    
    17、长期股权投资的核算方法: 
    (1)初始计量 
    ① 企业合并形成的长期股权投资,按照下列规定确定其初始投资成本:
    A、同一控制下的企业合并,按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。   以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。   B、非同一控制下的企业合并,在购买日按照《企业会计准则第20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。 ② 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:   A、以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
    B、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    C、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
    D、通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7号——非货币性资产交换》确定。   E、通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12号——债务重组》确定。     (2)后续计量     ① 下列长期股权投资采用成本法核算:     A、能够对被投资单位实施控制的长期股权投资采用成本法核算,编制合并财务报表时按照权益法进行调整。     B、对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。     C、追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,除超过被投资单位在接受投资后产生的累积净利润部分冲减投资成本外,确认为当期投资收益。     ② 对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。     A、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;长期股权投资的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,其差额应当计入当期损益,同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值,比照《企业会计准则第20号——企业合并》——应用指南的有关规定确定。     B、取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。     C、确认被投资单位发生的净亏损,以长期股权投资的账面价值以及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,负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其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。     D、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,并据以确认投资损益。     E、对于被投资单位除净损益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所有者权益。     F、与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于本公司的部分,予以抵销,在此基础上确认投资损益。与被投资单位发生的内部交易损失,按照《企业会计准则第8号——资产减值》等规定属于资产减值损失的,全额确认。对于纳入其合并范围的子公司与其联营企业及合营企业之间发生的内部交易损益,也按照上述原则进行抵销,在此基础上确认投资损益。      (3)长期股权投资减值准备     对于子公司、联营企业及合营企业的投资,按照本节“资产减值准备确定方法”的规定确定其可收回金额及应予计提的减值准备;企业持有的对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第22号——金融工具确认和计量》的规定确定其可收回金额及应予计提的减值准备。
    
    18、借款费用资本化的核算方法: 
    (1)借款费用资本化的确认原则
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件的,才能开始资本化:
    ① 资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    ② 借款费用已经发生;
    ③ 为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    (2)资本化期间、暂停资本化期间
    ① 资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    ② 符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化。在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化应当继续进行。
    (3)资本化金额的计算方法
    ① 为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    ② 为购建或者生产符合资本化条件的资产而占用了一般借款的,根据项目的累计资产支出超出 专门借款部分的支出加权平均数乘以所占用一般借款的资本化率,确认一般借款应予资本化的利息金额。
    ③ 专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前,应当在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后,应当在发生时根据其发生额确认为费用,计入当期损益。一般借款发生的辅助费用,于发生时计入当期损益
    ④ 资本化率的计算
    A、为购建固定资产借入一笔专门借款,资本化率为该项借款的利率;
    B、为购入固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。
    
    19、收入确认原则:
    (1)商品销售收入,在下列条件均能满足时予以确认: ① 公司已将商品所有权上的主要风险和报酬转移给购买方; ② 企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制; ③ 收入的金额能够可靠地计量; ④ 相关的经济利益很可能流入企业; ⑤ 相关的已发生或将发生的成本能够可靠地计量。  (2)提供劳务收入,在下列条件均能满足时予以确认: ① 收入的金额能够可靠地计量; ② 相关的经济利益很可能流入企业; ③ 交易的完工进度能够可靠地确定; ④ 交易中已发生和将发生的成本能够可靠地计量。  (3)让渡资产使用权收入,在下列条件均能满足时予以确认: ① 与交易相关的经济利益能够流入企业; ② 收入的金额能可靠地计量时确认为利息收入和使用费收入。  (4)本公司采用完工百分比法确认提供劳务收入时,选用下列方法确定完工进度: ① 已完工作的测量。 ② 已经提供的劳务占应提供劳务总量的比例。 ③ 已经发生的成本占估计总成本的比例。
    20、确认递延所得税资产的依据:
    (1)资产、负债的账面价值与其计税基础存在可抵扣暂时性差异的,以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是,同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:      ① 该项交易不是企业合并;      ② 交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。      (2)对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:     ① 暂时性差异在可预见的未来很可能转回;      ② 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。      (3)对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    
    21、金融资产转移和非金融资产证券化业务的会计处理方法: 
    (1)金融资产转移的确认: 企业下列情况下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时,确认金融资产的转移,终止确认该金融资产。      ① 企业以不附追索权方式出售金融资产;      ② 将金融资产出售,同时与买入方签订协议,在约定期限结束时按当日该金融资产的公允价值回购;     ③ 将金融资产出售,同时与买入方签订看跌期权合约,但从合约条款判断,该看跌期权是一项重大价外期权。      (2)金融资产转移的计量:      ① 金融资产整体转移的计量:按照所转移金融资产的账面价值与收到的对价及原直接计入所有者权益的公允价值变动累计额的差额确认计入当期损益;      ② 金融资产部分转移的计量:金融资产部分转移,应将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并按终止确认部分的账面价值与终止确认部分收到的对价和原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额的差额计入当期损益。原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额,按照金融资产终止确认部分和未终止确认部分的相对公允价值,对该累计额进行分摊后确定。
    22、主要会计政策、会计估计和核算方法的变更以及重大会计差错更正及其影响
    (1) 会计政策变更 
    无
    
    (2) 会计估计变更 
    无
    
    (3) 会计差错更正
    无
    
    (四)税项:
    1、主要税种及税率


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  税种                                   计税依据                                税率                                  
  增值税                                 应税销售额                              13%或17%                              
  营业税                                 应税收入                                5%                                    
  城建税                                 实际缴纳的增值税和营业税                5%—7%                                
  教育费附加                             实际缴纳的增值税和营业税                3%                                    
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    2、优惠税负及批文
    (1)根据农业部农经发[2003]1号“关于公布第一批监测合格农业产业化国家重点龙头企业名单的通知”通知,本公司被认定为第一批监测合格农业产业化国家重点龙头企业。根据农业部、财政部、国家税务总局等8部委农经发[2000]8号“印发《关于扶持农业产业化经营重点龙头企业的意见》的通知”,对重点龙头企业从事种植业、养殖业和农林产品初加工取得的所得,比照财政部、国家税务总局《关于国有农口企事业单位征收企业所得税问题的通知》(财税字[1997]49号规定,暂免征收企业所得税。     (2)根据国家税务总局“关于明确农业产业化国家重点龙头企业所得税问题的通知”规定:重点龙头企业所属的控股子公司,其直接控股比例超过50%(不含50%)的,其控股子公司符合从事种植业、养殖业和农林产品初加工,并与其他业务分别核算,可享受重点龙头企业的税收优惠政策。本公司子公司湖南金健粮油实业发展有限责任公司、湖南金健植物油有限责任公司、湖南金健种业有限责任公司、湖南阳光乳业股份有限公司、黑龙江金健北方现代农业有限责任公司、金健米业(泸州罗沙)有限公司、海南金健热带农业开发有限责任公司、湖南金健高科技食品有限责任公司暂免征收企业所得税。
    (3)根据《中华人民共和国企业所得税法》第二十七条、《中华人民共和国企业所得税实施条例》第八十六条相关规定,对企业从事农作物新品种的选育、农产品初加工、农技推广、农机作业和维修等农、林、牧、渔服务业项目可免征企业所得税,本公司子公司湖南金健粮油实业发展有限责任公司、湖南金健植物油有限责任公司、湖南金健种业有限责任公司、湖南阳光乳业股份有限公司、黑龙江金健北方现代农业有限责任公司、金健米业(泸州罗沙)有限公司、海南金健热带农业开发有限责任公司免征收企业所得税。
    (4)本公司其他子公司企业所得税税率为25%。
    
    (五)企业合并及合并财务报表
    1、公司所控制的境内外重要子公司的情况


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  子公司全称      子公司  注册地            注册资本  经营范围                                                         
                  类型                                                                                                 
  湖南金健粮油实  全资子  常德市德山开发区  18,000    粮食收购(限于2009年3月止),粮食加工、销售,销售政策允许的农副  
  业发展有限责任  公司    崇德路                      产品、饲料、油脂化工产品、粮油机械设备及配件、包装材料。         
  公司                                                                                                                 
  湖南金健植物油  全资子  常德市德山开发区  10,000    植物油脂油料收购、加工、销售;粮食收购;生产加工粮油包装物;经销 
  有限责任公司    公司    德山北路155号               粮油及制品、油脂化工产品、粮油机械及配件、政策允许的农副产品收购 
                                                      、加工、销售(以上国家有专项规定的除外)。                       
  湖南阳光乳业股  控股子  常德市德山经济开  4,900     牧草种植、奶牛养殖、初奶收购、乳品加工、销售(凭本企业卫生许可证 
  份有限公司      公司    发区桃林东路                )                                                               
  湖南金健种业有  控股子  常德市武陵区东郊  3,000     农作物品种选育,种子、种苗的生产、销售、推广,农业高新技术开发。 
  限责任公司      公司    乡三闾村                                                                                     
  湖南金健药业有  控股子  常德市德山经济开  9,000     生产、销售大容量注射剂、冲洗剂;经营进出口业务。                 
  限责任公司      公司    发区崇德路金健工                                                                             
                          业城                                                                                         
  湖南金恒房地产  全资子  常德市武陵区柳叶  2,000     房地产开发(凭资质等级证书经营)。                               
  有限公司        公司    路市国安局三搂                                                                               
  黑龙江金健北方  全资子  泰来县三棵树农场  1,000     种植业,养殖业,农副产品(含粮油)销售、加工(分支机构经营)饲料 
  现代农业有限责  公司    所在地                      ,生物工程技术开发,粮食收购。                                   
  任公司                                                                                                               
  金健米业(泸洲  控股子  四川省泸洲市龙马  2,500     粮食收购(凭许可证及其有效期经营)、仓储、调拨、销售;大米加工及 
  罗沙)有限公司  公司    潭区安宁镇                  销售(凭许可证及其有效期经营)。                                 
  湖南乐米乐家庭  全资子  长沙市韶山北路39  1,000     销售粮油、副食品、日用杂品;加工(包装)粮食制品。               
  营销股份有限公  公司    8号华盛花园7楼                                                                               
  司                                                                                                                   
  湖南金健高科技  全资子  常德市德山樟木桥  2,000     粮、油及农副产品收购;开发、生产、销售食品及其包装材料(不含印制 
  食品有限责任公  公司    (金健工业城内)            ),与食品加工相关的机械,食品化工添加剂。                       
  司                                                                                                                   
  湖南金健建筑有  控股子  常德市武陵区柳叶  600       按三级建筑企业施工范围进行工业与民用建筑工程的施工、中央空调系统 
  限责任公司      公司    路市国安局三搂              工程的安装及维修服务;建筑五金、水暖器材、建筑材料的购销业务。   
  湖南金健米业进  全资子  常德市洞庭大道中  1,000     自营和代理各类商品及技术的进出口业务(国家限定公司经营或禁止进出 
  出口有限责任公  公司    段138号(中国银             口的商品及技术除外);经营进料加工和“三来一补”业务;经营对销贸 
  司                      行九楼)                    易和转口贸易;粮油及其他农副产品的收购(国家有专项规定的除外)。 
  深圳市开泰实业  全资子  深圳市福田区上步  8,000     投资兴办实业(具体项目另行申报);科技项目开发;国内商业,物资供销 
  投资有限公司    公司    南路国企大厦永辉            业(不含专营、专卖、专控商品);进出口业务。                     
                          楼5G                                                                                         
  常德金健物业管  全资子  常德市武陵区柳叶  50        物业管理(凭资质证书经营)、房屋租赁咨询、水电安装及维修,室内装饰 
  理管理有限公司  公司    路市国安局三搂              。                                                               
  海南金健热带农  全资子  海口市龙昆南坡博  800       热带农业开发、种养业;农副产品的加工、收购和销售;矿产品和建筑材 
  业开发有限责任  公司    路15号华立小区A             料、五金工具、日用百货、食品、土畜产品的销售。(凡需行政许可的项 
  公司                    幢3楼                       目凭许可证经营)                                                 
  常德市穿紫河治  全资子  常德市武陵区柳叶  1,000     从事穿紫河截污、清淤、护坡及水治理工程业务(凭资质等级证书经营) 
  理开发有限责任  公司    路市国安局三搂              ;经销建筑材料、装饰材料。                                       
  公司                                                                                                                 
  常德金健园林建  控股子  常德金健园林建设  200       园林绿化工程设计、施工及绿地护养,苗木花卉种植、销售,租摆;盆景 
  设有限公司      公司    有限公司                    制作、销售;园林机械销售。                                       
  常德市紫菱房地  全资子  常德市武陵区柳叶  3,000     房地产开发、经营                                                 
  产开发有限公司  公司    东路金色晓岛会所                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称                                   期末实际投资额       持股比例(%)      表决权比例(%  是否合并报表     
                                                                                       )                              
  湖南金健粮油实业发展有限责任公司             18,000               100                100            是               
  湖南金健植物油有限责任公司                   10,000               100                100            是               
  湖南阳光乳业股份有限公司                     3,700                75.51              75.51          是               
  湖南金健种业有限责任公司                     2,209.80             73.66              73.66          是               
  湖南金健药业有限责任公司                     8,730                97                 97             是               
  湖南金恒房地产有限公司                       2,000                100                100            是               
  黑龙江金健北方现代农业有限责任公司           1,000                100                100            是               
  金健米业(泸洲罗沙)有限公司                 1,750                70                 70             是               
  湖南乐米乐家庭营销股份有限公司               1,000                100                100            是               
  湖南金健高科技食品有限责任公司               2,000                100                100            是               
  湖南金健建筑有限责任公司                     590                  98.33              98.33          是               
  湖南金健米业进出口有限责任公司               1,000                100                100            是               
  深圳市开泰实业投资有限公司                   8,000                100                100            是               
  常德金健物业管理管理有限公司                 50                   100                100            是               
  海南金健热带农业开发有限责任公司             800                  100                100            是               
  常德市穿紫河治理开发有限责任公司             1,000                100                100            是               
  常德金健园林建设有限公司                     194                  97                 97             是               
  常德市紫菱房地产开发有限公司                 3,000                100                100            是               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    企业合并及合并财务报表的说明:
    2、合并范围的确定原则、合并报表编制的依据及方法
    (1)确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。本公司对其他单位投资占被投资单位有表决权资本总额50%以上(不含50%,有证据表明不能实施控制的除外),或虽不足50%但有实质控制权的,全部纳入合并范围。
    (2)编制方法
    ① 合并财务报表基本编制方法
    合并财务报表以母公司和纳入合并范围的子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资,在抵销母公司权益性资本投资与子公司所有者权益中母公司所持有的份额和公司内部之间重大交易及内部往来后编制而成。少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。少数股东损益,在合并利润表中净利润项目下以“少数股东收益”项目列示。
    ② 报告期内增加或处置子公司的处理方法
    母公司在报告期内因同一控制下企业合并增加的子公司,编制合并资产负债表时,应当调整合并资产负债表的期初数。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。母公司在报告期内处置子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。
    母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。母公司在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
    母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。母公司在报告期内处置子公司,将该子公司期初至处置日的现金流量纳入合并现金流量表。
    
    合并报表范围发生变更的内容和原因:
    本公司下属全资子公司湖南金恒房地产有限公司2008年4月25日派生分立为两家公司:湖南金恒房地产有限公司(存续公司)与常德市紫菱房地产开发有限公司(分立公司)。两公司均系本公司下属全资子公司,主要从事房地产开发。分立后,湖南金恒房地产有限公司期末净资产28,361,121.82元,本期实现净利润3,257,108.12元;常德市紫菱房地产开发有限公司期末资产30,000,000元,本期暂未经营获利。
    
    (六)合并会计报表附注
    1、货币资金                                                              单位:元 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                              期末数              期初数                                         
                                                    人民币金额          外币金额        折算率      人民币金额         
  现金:                                            5,705,392.64        -              -          3,412,704.86       
  人民币                                            5,705,392.64        -              -          3,412,704.86       
  银行存款:                                        77,761,557.06       -              -          88,470,617.25      
  人民币                                            77,761,557.06       -              -          88,467,364.29      
  美元                                                                  445.33          7.3046      3,252.96           
  其他货币资金:                                                        -              -          4,146,325.00       
  人民币                                                                -              -          4,146,325.00       
  合计                                              83,466,949.70       -              -          96,029,647.11      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、应收票据:                                                                                       单位:元 币种:人民币 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                            期末数                                       期初数                                  
  银行承兑汇票                    1,728,383.89                                 5,808,700.64                            
  合计                            1,728,383.89                                 5,808,700.64                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、应收账款
    (1) 应收账款按种类披露                                                                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类            期末数                                              期初数                                           
                  账面余额                   坏账准备                 账面余额                坏账准备                 
                  金额           比例(%)     金额          比例(%)    金额           比例(%)  金额          比例(%)    
  单项金额重大的  17,679,662.51  20.24       1,608,740.51  23.25      24,634,975.56  40.78    1,810,101.55  36.78      
  应收账款                                                                                                             
  其他不重大应收  69,657,723.51  79.76       5,309,816.19  76.75      35,777,901.98  59.22    3,111,666.12  63.22      
  账款                                                                                                                 
  合计            87,337,386.02  -          6,918,556.70  -         60,412,877.54  -       4,921,767.67  -         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)应收账款按账龄披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄            期末数                                    期初数                                                     
                  账面余额                  坏账准备                                  账面余额                 坏账准  
                                                                                                               备      
                  金额             比例(%)                                            金额            比例(%)          
  一年以内        81,650,042.14    93.49    5,715,502.95    53,395,177.93    88.38    3,737,662.46                     
  一至二年        947,816.88       1.08     94,781.69       3,913,406.10     6.48     391,340.62                       
  二至三年        3,135,860.40     3.59     627,172.08      1,385,234.60     2.29     277,046.92                       
  三年以上        1,603,666.60     1.84     481,099.98      1,719,058.91     2.85     515,717.67                       
  合计            87,337,386.02    100.00   6,918,556.70    60,412,877.54    100.00   4,921,767.67                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 本报告期应收账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (4) 应收账款前五名欠款合计12,354,048.96元,占公司应收账款总额的14.15%。                                                                 
    
    4、其他应收款:
    (1) 其他应收账款按种类披露                                                                     单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                       期末数                                       期初数                                       
                             账面余额               坏账准备              账面余额               坏账准备              
                             金额            比例(  金额          比例(%  金额           比例(%  金额          比例(%) 
                                             %)                   )                      )                             
  单项金额重大的其他应收款   47,238,103.03   70.67  7,169,895.16  78.74   47,213,632.87  86.29   4,125,398.20  77.85   
  项                                                                                                                   
  其他不重大其他应收款项     19,602,201.84   29.33  1,935,797.91  21.26   7,502,171.68   13.71   1,173,947.41  22.15   
  合计                       66,840,304.87   -     9,105,693.07  -      54,715,804.55  -      5,299,345.61  -      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)其他应收款按账龄披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄          期末数                                   期初数                                                        
                账面余额                  坏账准备                                  账面余额                    坏账准 
                                                                                                                备     
                金额            比例(%)                                             金额             比例(%)           
  一年以内      21,395,860.97   32.01     1,497,710.27   22,937,923.59    41.92     1,605,654.67                       
  一至二年      16,344,554.72   24.45     1,634,455.47   28,532,879.35    52.15     2,853,287.94                       
  二至三年      27,564,394.24   41.24     5,512,878.85   1,330,974.99     2.43      266,195.00                         
  三年以上      1,535,494.94    2.30      460,648.48     1,914,026.62     3.50      574,208.00                         
  合计          66,840,304.87   100.00    9,105,693.07   54,715,804.55    100.00    5,299,345.61                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (4) 其他应收账款前五名欠款合计43,460,032.11元,占其他应收款总额的65.02%。                                                           
    
    5、预付账款:
    (1) 预付账款帐龄                                                                               单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                  期末数                                          期初数                                         
                        金额                    比例(%)                 金额                    比例(%)                
  一年以内              31,942,911.06           96.64                   27,266,043.08           90.84                  
  一至二年              1,111,982.50            3.36                    2,749,776.09            9.16                   
  三年以上                                                                                                             
  合计                  33,054,893.56           100.00                  30,015,819.17           100.00                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期预付账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    6、存货:
    (1) 存货分类                                                                                                   单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      期末数                                              期初数                                       
  项目                账面余额          跌价准备         账面价值         账面余额        跌价准备      账面价值       
  原材料              161,586,515.51                     161,586,515.51   124,474,703.39                124,474,703.39 
  库存商品            53,477,258.94                      53,477,258.94    83,011,976.77                 83,011,976.77  
  在产品              289,804,751.52                     289,804,751.52   314,771,245.62                314,771,245.62 
  周转材料            15,962,804.84                      15,962,804.84    16,129,131.55                 16,129,131.55  
  消耗性生物资产      274,021.40                         274,021.40       284,383.40                    284,383.40     
  合计                521,105,352.21                     521,105,352.21   538,671,440.73                538,671,440.73 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7、持有至到期投资
    (1) 持有至到期投资情况                                                                              单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           期末账面余额                        年初账面余额                      
  常德市穿紫河污水治理国债项目投资               30,832,600.00                       30,832,600.00                     
  合计                                           30,832,600.00                       30,832,600.00                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    8、对合营企业投资和联营企业投资                                  单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单   注册地         业务性质                                              本企业持  本企业在被   期末净资产总  
  位名称                                                                          股比例(%  投资单位表   额            
                                                                                  )         决权比例(%)                
  一、合营企业                                                                                                         
  武汉武大   武汉市洪山区   对高新技术项目的投资与管理。                          5.19      5.19         41,078,769.58 
  创新投资   东胡开发区武                                                                                              
  有限公司   汉大学科技园                                                                                              
             江夏大道                                                                                                  
  湖南嘉业   常德市澧县澧   生产压电陶瓷元器件系列产品和其他相关电子产品及产品自  9.8       9.8          35,056,602.59 
  达电子有   阳镇乔家河     销                                                                                         
  限公司                                                                                                               
  湖南常有   常德市人民东   从事计算机软件,硬件及外围设备,通信产品的开发、转让  13.89     13.89        21,313,795.43 
  科教网络   路32号         、生产和销售,技术培训,五金交电,化工产品(不含化学                                       
  设备有限                  危险品),电器机械设备的购销。                                                             
  公司                                                                                                                 
  二、联营企业                                                                                                         
  湖南华悦   长沙市开福区   提供客房、餐饮、卡拉OK、美容美发、足浴、打字、复印服  25        25           92,764,859.54 
  酒店有限   芙蓉中路一段2  务;销售服装、百货、粮食(限批发)。                                                       
  公司       号                                                                                                        
  湖南国人   常德市澧县澧   生产、加工销售环保餐饮具、食用油、灵芝系列产品、啤酒  25        25           34,247,178.99 
  环保材料   阳镇乔家河路3  、饮料、矿泉水及啤酒相关设备;销售机电设备、化工产品                                       
  股份有限   号             (不含危险品)、电子产品;投资房地产业;经营本企业《                                       
  公司                      中华人民共和国进出口企业资格证书》核定范围的进出口业                                       
                            务。                                                                                       
  湖南武陵   常德市德山中   白酒的生产和经营。                                    20        20           22,227,746.22 
  酒有限公   路                                                                                                        
  司                                                                                                                   
  长沙粉食   长沙市雨花区   餐饮企业管理咨询服务;日用百货的销售。(不含专营专控  40        40           781,801.93    
  家餐饮管   韶山北路398号  及限制项目,涉及许可经营的凭许可证经营)                                                   
  理咨询有                                                                                                             
  限公司                                                                                                               
  湖南金可   常德市德山北   植物添加剂、生物技术及产品,植物化学产品、天然产物标  30        30           1,897,904.98  
  生物科技   路155号        准对照品、保健品、精细化工产品,医药原料的技术开发、                                       
  有限公司                  制造;技术转让,技术服务,技术咨询;销售开发后的产品                                       
                            (未取得专项许可的项目除外)。                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    9、长期股权投资
    (1)按成本法核算                                             单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                           初始投资成本       期初余额          增减变动     期末余额          减值准备    
  湖南华悦酒店有限公司                 34,250,000.00      31,320,000.00                  31,320,000.00                 
  湖南嘉业达电子有限公司               2,000,000.00       3,234,000.00                   3,234,000.00                  
  武汉武大创新投资有限公司             2,000,000.00       2,000,000.00                   2,000,000.00                  
  湖南常友科教网络设备有限公司         3,000,000.00       3,000,000.00                   3,000,000.00                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)按权益法核算                                               单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                        初始投资成本      期初余额        增减变动   期末余额         减值准备   现金红利  
  长沙粉食家餐饮管理咨询有限公司    400,000.00        312,720.77                 312,720.77                            
  湖南金可生物科技有限公司          3,000,000.00      569,371.49                 569,371.49                            
  湖南国人环保材料股份有限公司      10,000,000.00     7,541,144.35               7,541,144.35                          
  湖南武陵酒有限公司                10,000,000.00     4,348,385.46               4,348,385.46                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    10、固定资产
    (1) 固定资产情况                                                                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期初账面余额         本期增加额           本期减少额          期末账面余额        
  一、原价合计:                     716,211,948.52       16,703,403.76        10,080,243.46       722,835,108.82      
  其中:房屋及建筑物                 401,120,003.16       12,990,104.49        9,077,725.48        405,032,382.17      
  机器设备                           274,000,557.35       2,651,122.59         70,544.64           276,581,135.30      
  运输工具                           4,935,670.59         305,619.00           879,932.82          4,361,356.77        
  电子设备                           17,695,990.91        676,974.68           52,040.52           18,320,925.07       
  其他                               18,459,726.51        79,583.00                                18,539,309.51       
  二、累计折旧合计:                 153,685,673.51       15,520,747.81        533,654.67          168,672,766.65      
  其中:房屋及建筑物                 50,450,144.55        4,404,968.66         156,053.73          54,699,059.48       
  机器设备                           82,832,382.54        9,381,238.41         4,901.04            92,208,719.91       
  运输工具                           2,046,862.85         288,405.71           334,622.22          2,000,646.34        
  电子设备                           12,847,015.43        1,091,714.16         38,077.68           13,900,651.91       
  其他                               5,509,268.14         354,420.87                               5,863,689.01        
  三、固定资产净值合计               562,526,275.01       1,182,655.95         9,546,588.79        554,162,342.17      
  其中:房屋及建筑物                 350,669,858.61       8,585,135.83         8,921,671.75        350,333,322.69      
  机器设备                           191,168,174.81       -6,730,115.82        65,643.60           184,372,415.39      
  运输工具                           2,888,807.74         17,213.29            545,310.60          2,360,710.43        
  电子设备                           4,848,975.48         -414,739.48          13,962.84           4,420,273.16        
  其他                               12,950,458.37        -274,837.87                              12,675,620.50       
  四、减值准备合计                   22,098,464.15                             32,399.00           22,066,065.15       
  其中:房屋及建筑物                 10,709,861.22                                                 10,709,861.22       
  机器设备                           10,152,718.57                             32,399.00           10,120,319.57       
  运输工具                           123,499.08                                                    123,499.08          
  电子设备                           553,085.75                                                    553,085.75          
  其他                               559,299.53                                                    559,299.53          
  五、固定资产净额合计               540,427,810.86       1,182,655.95         9,514,189.79        532,096,277.02      
  其中:房屋及建筑物                 339,959,997.39       8,585,135.83         8,921,671.75        339,623,461.47      
  机器设备                           181,015,456.24       -6,730,115.82        33,244.60           174,252,095.82      
  运输工具                           2,765,308.66         17,213.29            545,310.60          2,237,211.35        
  电子设备                           4,295,889.73         -414,739.48          13,962.84           3,867,187.41        
  其他                               12,391,158.84        -274,837.87                              12,116,320.97       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    11、在建工程                                                   单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           期末数                                             期初数                                             
                 账面余额             跌价准   账面净额             账面余额             跌价准备  账面净额            
                                      备                                                                               
  在建工程       124,206,292.62                124,206,292.62       101,886,130.24                 101,886,130.24      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1) 在建工程项目变动情况                                                                        单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                   期初数          本期增加        转入固定资产   利息资本化金额   资金来源   期末数         
  (1)软包装车间工程        70,272,686.07   18,045,764.76                  3,004,800.52     自筹       88,318,450.83  
  (2)阳光乳业改造工程      14,101,875.22   70,019.11       1,524,397.63                    自筹       12,647,496.70  
  (3)临澧面粉厂车间改造    8,638,218.23    15,715,620.14   10,874,665.72  326,800.00       自筹       13,479,172.65  
  (4)食品公司改造工程      4,392,303.27    613,300.00      14,800.00                       自筹       4,990,803.27   
  (5)种业公司改造工程      1,583,203.00    212,115.71                                      自筹       1,795,318.71   
  (6)常德精米车间改造工程  1,087,000.00    287,113.00      694,113.00                      自筹       680,000.00     
  (7)德山油厂车间改造工程  558,489.38      449,305.00      263,000.00                      自筹       744,794.38     
  (8)园林公司基地接待用房  401,631.69      310,946.61                                      自筹       712,578.30     
  (9)泸州罗沙技改工程      162,528.24                                                      自筹       162,528.24     
  (10)株洲油厂灌装机工程   129,500.00                                                      自筹       129,500.00     
  (11)其他                   558,695.14      83,400.00       96,445.60                       自筹       545,649.54     
  合计                       101,886,130.24  35,787,584.33   13,467,421.95  3,331,600.52     /          124,206,292.62 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12、生产性生物资产                                           单位:元 币种:人民币 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    期初账面余额        本期增加额        本期减少额         期末账面余额        
  一、种植业                                                                                                           
  二、畜牧养殖业                                                                                                       
  奶牛                                    17,344,148.29       314,223.57        895,692.00         16,762,679.86       
  三、林业                                                                                                             
  四、水产业                                                                                                           
  合计                                    17,344,148.29       314,223.57        895,692.00         16,762,679.86       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、无形资产:
    (1) 无形资产情况                                                                                            单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期初账面余额       本期增加额      本期减少额      期末账面余额       累计减值准备金额  
  珍珠米专有技术               10,000.00                          4,999.98        5,000.02                             
  双狮注册商标                 1,474,006.42                       136,193.40      1,337,813.02                         
  桃林路土地使用权             26,451,090.00                      293,901.00      26,157,189.00                        
  精米土地使用权1              10,086,290.41                      123,003.54      9,963,286.87                         
  药业土地使用权               3,901,416.94                       47,873.50       3,853,543.44                         
  药业药品生产特许权           279,999.00                         12,833.50       267,165.50                           
  药业金健牌商标               213,298.00                         13,194.00       200,104.00                           
  德山土地使用权                                  8,250,000.00    13,750.00       8,236,250.00                         
  海南土地使用权1              2,822,439.88                       36,243.74       2,786,196.14                         
  海南土地使用权2              1,817,122.40                       23,334.18       1,793,788.22                         
  种业土地使用权1              5,117,956.36                       4,763,586.88    354,369.48                           
  种业土地使用权2              3,539,592.80                       31,888.22       3,507,704.58                         
  种业专利权及专有技术1        74,999.87                          8,333.33        66,666.54                            
  种业专利权及专有技术2        1,562,500.06                       128,499.98      1,434,000.08                         
  种业专利权及专有技术3        161,333.38                         9,166.67        152,166.71                           
  种业棉花经营权               2,070,000.00                       115,000.00      1,955,000.00                         
  种业九优8号水稻种子          298,410.27                         38,967.94       259,442.33                           
  种业健优8号水稻种子          298,410.27                         38,967.94       259,442.33                           
  中2A水稻种子                                    200,000.00      10,000.00       190,000.00                           
  合口油厂土地使用权1          2,940,000.00                       20,285.94       2,919,714.06                         
  合口油厂土地使用权2          4,219,252.01                       29,112.75       4,190,139.26                         
  金海土地使用权               1,496,240.00                       107,280.00      1,388,960.00                         
  常德面粉土地使用权           2,218,980.03                       32,512.50       2,186,467.53                         
  临澧面粉土地使用权1          258,500.09                         3,318.01        255,182.08                           
  临澧面粉土地使用权2          2,314,663.16                       29,710.15       2,284,953.01                         
  临澧面粉土地使用权3          8,510,750.00                       109,240.80      8,401,509.20                         
  德山油厂土地使用权           5,555,616.00                       38,333.63       5,517,282.37                         
  常德精米土地使用权2          5,939,559.33                       67,495.02       5,872,064.31                         
  阳光乳业土地使用权           5,462,969.34                       71,881.20       5,391,088.14                         
  泸州罗沙土地使用权           5,618,115.11                       133,764.66      5,484,350.45                         
  泸州罗沙用友软件             29,922.88                          12,064.02       17,858.86                            
  北方公司土地使用权           93,326.56                          2,083.32        91,243.24                            
  北方公司麦饭石矿泉米专利权   117,939.58                         3,040.50        114,899.08                           
  合计                         104,954,700.15     8,450,000.00    6,509,860.30    106,894,839.85                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
14、长期待摊费用                                              单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
  北方公司农田开发                       800,191.01                              5,918,393.91                          
  种业海南土地承包费                     539,869.97                              548,384.97                            
  园林公司基地租赁款                     1,387,207.27                            1,311,374.45                          
  阳光乳业绿色食品使用费                 30,000.00                               36,000.00                             
  海南公司土地租赁款                     300,901.84                              317,774.84                            
  合计                                   3,058,170.09                            8,131,928.17                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    15、资产减值准备明细                                                 单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      年初账面   本期计提   本期减少额                   期末账面余额                            
                            余额       额         转回     转销     合计                                               
  一、坏账准备              10,221,11  5,789,128  -14,008           -14,008.2  16,024,249.77                           
                            3.28       .24        .25               5                                                  
  二、存货跌价准备                                                                                                     
  三、可供出售金融资产减值                                                                                             
  准备                                                                                                                 
  四、持有至到期投资减值准                                                                                             
  备                                                                                                                   
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备      22,098,46                      32,399.  32,399.00  22,066,065.15                           
                            4.15                           00                                                          
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准                                                                                             
  备                                                                                                                   
  其中:成熟生产性生物资产                                                                                             
  减值准备                                                                                                             
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                      32,319,57  5,789,128  -14,008  32,399.  18,390.75  38,090,314.92                           
                            7.43       .24        .25      00                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    16、短期借款
    (1) 短期借款分类                                                                                       单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期末数                                         期初数                                       
  质押借款                                                                30,000,000.00                                
  抵押借款                 482,590,000.00                                 445,910,000.00                               
  担保借款                 141,300,000.00                                 139,490,000.00                               
  合计                     623,890,000.00                                 615,400,000.00                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期应付账款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    (3) 本报告期预收账款中预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况
     本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    17、应付职工薪酬                                                 单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                期初账面余额        本期增加额          本期支付额          期末账面余额         
  一、工资、奖金、津贴和补贴          11,735,111.13       16,292,346.89       23,724,032.22       4,303,425.80         
  二、职工福利费                                          3,574,255.36        3,574,255.36                             
  三、社会保险费                      291,933.32          2,849,653.22        2,554,444.48        587,142.06           
  四、住房公积金                      1,116.00            90,148.00           89,496.00           1,768.00             
  五、其他                            1,480,881.97        754,832.95          573,062.49          1,662,652.43         
  合计                                13,509,042.42       23,561,236.42       30,515,290.55       6,554,988.29         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18、应交税费                                                  单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 期末数                           期初数                      计缴标准                           
  增值税               -13,558,038.03                   -18,070,098.63              应税销售额                         
  营业税               1,450,332.65                     585,746.67                  应税收入                           
  所得税               3,557,396.70                     3,429,688.51                                                   
  个人所得税           14,737.09                        48,710.31                                                      
  城建税               123,215.77                       273,357.18                  实际缴纳的增值税和营业税           
  房产税               234,277.91                       234,270.80                                                     
  土地使用税           170,142.57                       164,098.32                                                     
  印花税               202,278.70                       81,015.30                                                      
  教育费附加           24,348.73                        109,990.99                                                     
  土地增值税           3,317,780.98                     -37.50                                                         
  其他                 132.00                           7,849.47                                                       
  合计                 -4,463,394.93                    -13,135,408.58              /                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    19、其他应付款
    本报告期其他应付款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期其他应付款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    20、一年到期的长期负债                                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位           借款起始日     借款终止日     期末数                            期初数                            
                                                   利率(%)  币种    本币金额         利率(%)   币种    本币金额        
  湖南金健药业有限   2004年8月9日   2008年8月8日   6.696    人民币  70,000,000.00    6.696     人民币  70,000,000.00   
  责任公司                                                                                                             
  湖南阳光乳业股份   2006年12月31   2008年12月31   5.49     人民币  5,000,000.00     5.49      人民币  5,000,000.00    
  有限公司           日             日                                                                                 
  合计               /              /              /        /       75,000,000.00    /         /       75,000,000.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21、长期借款:
    (1) 长期借款分类                                                                                          单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      期末数                                        期初数                                       
  抵押借款                  5,000,000.00                                                                               
  担保借款                  5,000,000.00                                                                               
  信用借款                  7,030,000.00                                  7,030,000.00                                 
  合计                      17,030,000.00                                 7,030,000.00                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 长期借款情况                                                                                       单位:元币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款单位             借款起始日     借款终止日    期末数                             期初数                          
                                                    利率(%)   币种   本币金额          利率(%)  币种    本币金额       
  湖南金健米业股份有   2005年7月30日  2020年6月8日  2.280     人民   1,510,000.00      2.280    人民币  1,510,000.00   
  限公司                                                      币                                                       
  湖南金健米业股份有   2006年9月27日  2021年9月26   2.280     人民   1,520,000.00      2.280    人民币  1,520,000.00   
  限公司                              日                      币                                                       
  湖南金健米业股份有   2006年4月28日  2009年4月27   2.280     人民   4,000,000.00      2.280    人民币  4,000,000.00   
  限公司                              日                      币                                                       
  湖南金健粮油实业发   2008年1月30日  2012年1月23   7.740     人民   10,000,000.00     7.740    人民币                 
  展有限公司                          日                      币                                                       
  合计                 /              /             /         /      17,030,000.00     /        /       7,030,000.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22、股本                                                                   单位: 股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                本次变动前                 本次变动增减(+,-)                            本次变动后                
                数量             比例(%)   发行新股  送股     公积金转股   其他     小计     数量              比例(%) 
  股份总数      544,459,617      100                                                         544,459,617       100     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23、资本公积                                                      单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期初数                本期增加              本期减少             期末数               
  资本溢价(股本溢价)           107,792,859.48                                                   107,792,859.48       
  其他资本公积                   65,111,733.77                                                    65,111,733.77        
  合计                           172,904,593.25                                                   172,904,593.25       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24、盈余公积                                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期初数                本期增加              本期减少             期末数               
  法定盈余公积                   16,315,761.24                                                    16,315,761.24        
  合计                           16,315,761.24                                                    16,315,761.24        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25、未分配利润                                                 单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      期末数                            提取或分配比例           
  调整前年初未分配利润(2007年期末数)                      22,945,819.47                     -                       
  调整后年初未分配利润                                      22,945,819.47                     -                       
  加:本期净利润                                            5,154,788.17                      -                       
  期末未分配利润                                            28,100,607.64                     -                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26、营业收入:
    (1) 营业收入                                                                                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  主营业务收入                           518,371,577.55                          434,478,024.17                        
  其他业务收入                           8,684,452.94                            11,393,383.27                         
  合计                                   527,056,030.49                          445,871,407.44                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 主营业务(分行业)                                                                            单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  行业名称                本期数                                         上年同期数                                    
                          营业收入               营业成本                营业收入               营业成本               
  粮油食品加工业          321,007,430.60         283,628,211.41          255,563,145.73         240,528,601.41         
  药业                    70,997,562.23          44,840,375.71           64,717,232.76          41,625,381.12          
  种业                    4,238,714.90           2,517,291.62            2,853,342.00           1,917,535.03           
  乳业                    16,088,066.33          11,693,484.75           14,235,081.95          9,569,258.50           
  房地产业                67,696,792.47          57,864,089.02           59,115,108.00          47,663,448.53          
  建筑业                  17,965,225.82          17,023,878.43           14,019,927.19          13,256,738.22          
  进出口                  11,870,233.72          11,072,160.44           20,156,647.58          19,306,655.08          
  其他                    8,507,551.48           8,033,756.80            3,817,538.96           3,071,311.71           
  合计                    518,371,577.55         436,673,248.18          434,478,024.17         376,938,929.60         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 主营业务(分产品)                                                                              单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品名称                        本期数                                     上年同期数                                
                                  营业收入              营业成本             营业收入              营业成本            
  粮油食品                        321,007,430.60        283,628,211.41       255,563,145.73        240,528,601.41      
  药品                            70,997,562.23         44,840,375.71        64,717,232.76         41,625,381.12       
  农作物种                        4,238,714.90          2,517,291.62         2,853,342.00          1,917,535.03        
  乳品                            16,088,066.33         11,693,484.75        14,235,081.95         9,569,258.50        
  商品房                          67,696,792.47         57,864,089.02        59,115,108.00         47,663,448.53       
  建筑业                          17,965,225.82         17,023,878.43        14,019,927.19         13,256,738.22       
  进出口贸易                      11,870,233.72         11,072,160.44        20,156,647.58         19,306,655.08       
  其他                            8,507,551.48          8,033,756.80         3,817,538.96          3,071,311.71        
  合计                            518,371,577.55        436,673,248.18       434,478,024.17        376,938,929.60      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4) 公司前五名客户的销售收入情况                                                         单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                             销售收入总额                            占公司全部销售收入的比例                
  步步高配送中心                       17,011,919.38                           3.28                                    
  步步高商业连锁                       13,663,826.55                           2.64                                    
  株洲金舜公司                         13,324,880.27                           2.57                                    
  湘北饲料厂                           10,900,000.00                           2.10                                    
  张雨晴                               7,612,244.15                            1.47                                    
  合计                                 62,512,870.35                           12.06                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27、营业税金及附加                                              单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      本期数                           上年同期数              计缴标准                          
  营业税                    4,102,730.34                     3,472,041.85            应税收入                          
  城建税                    408,418.80                       720,872.79              实际缴纳的增值税和营业税          
  教育费附加                279,590.92                       316,126.34                                                
  资源税                    16,825.76                        12,820.63                                                 
  土地增值税                676,967.92                       591,151.08                                                
  合计                      5,484,533.74                     5,113,012.69            /                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28、投资收益:
    (1) 按投资单位分项列示投资收益                                                          单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                              上期金额            本期金额             本期比上期增减变动的原因            
  处置岳阳精米投资损失                    -207,236.89                                                                  
  转让武陵酒业部分股权收益                384,667.46                                                                   
  处置湘鄂情投资损失                      -511,351.47                                                                  
  国债项目投资收益                        7,981,100.00                                                                 
  处置交易性金融资产                      162,831.49                                                                   
  合计                                    7,810,010.59                             -                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 会计报表中的投资收益项目增加                                                      单位:元 币种:人民币 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                                                 本期金额            上期金额          
  成本法核算的长期股权投资收益                                                                                         
  权益法核算的长期股权投资收益                                                                                         
  处置长期股权投资产生的投资收益                                                                     7,647,179.10      
  持有交易性金融资产、持有至到期投资、可供出售金融资产等期间取得的投资收益                                             
  处置交易性金融资产、持有至到期投资、可供出售金融资产等取得的投资收益                               162,831.49        
  其它                                                                                                                 
  合计                                                                                               7,810,010.59      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29、资产减值损失                                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          本期发生额                   上期发生额                
  一、坏账损失                                                  5,789,128.24                 2,579,985.90              
  二、存货跌价损失                                                                                                     
  三、可供出售金融资产减值损失                                                                                         
  四、持有至到期投资减值损失                                                                                           
  五、长期股权投资减值损失                                                                                             
  六、投资性房地产减值损失                                                                                             
  七、固定资产减值损失                                                                                                 
  八、工程物资减值损失                                                                                                 
  九、在建工程减值损失                                                                                                 
  十、生产性生物资产减值损失                                                                                           
  十一、油气资产减值损失                                                                                               
  十二、无形资产减值损失                                                                                               
  十三、商誉减值损失                                                                                                   
  十四、其他                                                                                                           
  合计                                                          5,789,128.24                 2,579,985.90              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    30、营业外收入                                                 单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       本期发生额                                  上期发生额                          
  非流动资产处置利得合计               56,780.69                                                                       
  其中:固定资产处置利得               56,780.69                                                                       
  接受捐赠                                                                                                             
  债务重组收益                                                                                                         
  无形资产处置利得                     1,873,788.59                                                                    
  政府补助                             15,165,745.00                               5,223,000.00                        
  其他                                 69,497.33                                   3,953,713.16                        
  合计                                 17,165,811.61                               9,176,713.16                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    31、营业外支出                                                  单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  非流动资产处置损失合计                 516,507.50                              274,950.42                            
  其中:固定资产处置损失                 275,507.50                              274,950.42                            
  对外捐赠                               241,000.00                                                                    
  债务重组损失                                                                                                         
  无形资产处置损失                                                                                                     
  其他                                   477,754.50                              287,506.76                            
  合计                                   994,262.00                              562,457.18                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    32、所得税费用                                                  单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  当期所得税                             554,467.75                                                                    
  递延所得税                             2,243,066.29                                                                  
  合计                                   2,797,534.04                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    33、政府补助和补贴收入                                          单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  中小企业国际市场开拓资金               40,000.00                                                                     
  德山开发区农业产业化龙头企业补助资金   7,520,000.00                                                                  
  粮油食品技改项目贴息资金               5,000,000.00                                                                  
  原种扩繁项目                           736,200.00                                                                    
  储备粮利息补贴                         1,669,545.00                                                                  
  雪灾补损项目                           200,000.00                                                                    
  面制品技改项目贴息资金                                                         5,223,000.00                          
  合计                                   15,165,745.00                           5,223,000.00                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    34、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=归属于普通股股东的当期净利润÷发行在外普通股的加权平均数=5,154,788.17÷544459617=0.0095元/股     2.稀释每股收益=已调整的归属于普通股股东的当期净利润÷(发行在外普通股的加权平均数+稀释增加的普通股股数的加权平均数)=5,154,788.17÷544459617=0.0095元/股
    35、收到的其他与经营活动有关的现金                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           金额                                                  
  收到的政府补助及其他经营活动往来款                             30,219,302.38                                         
  合计                                                           30,219,302.38                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    36、支付的其他与经营活动有关的现金                               单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           金额                                                  
  支付的销售费用、管理费用及其他经营活动往来款                   54,588,393.95                                         
  合计                                                           54,588,393.95                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    37、现金流量表补充资料                                         单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                                   本期金额              上期金额            
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                                     5,075,610.91          2,664,819.49        
  加:资产减值准备                                                           5,789,128.24          2,579,985.90        
  固定资产折旧、油气资产折耗、生产性生物资产折旧                             16,389,488.00         13,247,625.93       
  无形资产摊销                                                               1,276,775.74          1,695,154.22        
  长期待摊费用摊销                                                           173,758.08            162,377.60          
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)           -1,655,061.78         274,950.42          
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                                             11,969,975.17         7,877,690.60        
  投资损失(收益以“-”号填列)                                                                   -7,810,010.59       
  递延所得税资产减少(增加以“-”号填列)                                   2,243,066.29                              
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                                           27,436,088.52         5,977,560.69        
  经营性应收项目的减少(增加以“-”号填列)                                 -32,993,758.19        -49,880,235.84      
  经营性应付项目的增加(减少以“-”号填列)                                 -2,631,608.06         -12,640,764.57      
  其他                                                                                                                 
  经营活动产生的现金流量净额                                                 33,073,462.92         -35,850,846.15      
  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                                                             83,466,949.70         78,666,254.39       
  减:现金的期初余额                                                         96,029,647.11         110,086,648.78      
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                                   -12,562,697.41        -31,420,394.39      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)母公司会计报表附注
    1、货币资金                                                                  单位:元 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                               期末数                   期初数                   
                                                                     人民币金额               人民币金额               
  现金:                                                             101,733.43               31,905.07                
  人民币                                                             101,733.43               31,905.07                
  银行存款:                                                         236,034.85               2,899,362.09             
  人民币                                                             236,034.85               2,899,362.09             
  合计                                                               337,768.28               2,931,267.16             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1) 本报告期应收账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    2、其他应收款:
    (1) 其他应收账款按种类披露                                                                        单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                     期末数                                         期初数                                       
                           账面余额                坏账准备               账面余额               坏账准备              
                           金额            比例(%  金额           比例(%  金额            比例(  金额           比例(% 
                                           )                      )                       %)                    )      
  单项金额重大的其他应收   43,460,032.11   10.27   6,905,430.20   15.77   423,548,179.19  99.32  40,377,081.38  98.42  
  款项                                                                                                                 
  其他不重大其他应收款项   379,602,921.59  89.73   36,887,537.70  84.23   2,881,797.51    0.68   649,760.54     1.58   
  合计                     423,062,953.70  -      43,792,967.90  -      426,429,976.70  -     41,026,841.92  -     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 其他应收账款按账龄披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数                                      期初数                                                        
             账面余额                    坏账准备                                   账面余额                   坏账准  
                                                                                                               备      
             金额              比例(%)                                              金额              比例(%)          
  一年以内   379,316,480.64    89.66     36,460,418.58   396,699,087.18    93.03    37,677,201.04                      
  一至二年   15,282,898.06     3.61      1,528,289.81    27,348,129.89     6.41     2,734,812.99                       
  二至三年   27,348,129.89     6.47      5,469,625.98    1,000,000.00      0.24     200,000.00                         
  三年以上   1,115,445.11      0.26      334,633.53      1,382,759.63      0.32     414,827.89                         
  合计       423,062,953.70    100.00    43,792,967.90   426,429,976.70    100.00   41,026,841.92                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (4) 其他应收账款前五名欠款合计309,389,989.80元,占其他应收款总额的73.13% 。                                                   
    3、预付账款:
    (1) 预付账款帐龄                                                                                单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                  期末数                                          期初数                                         
                        金额                    比例(%)                 金额                    比例(%)                
  一年以内                                                              548,617.15                                     
  合计                                                                  548,617.15                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期预付账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    4、持有至到期投资
    (1) 持有至到期投资情况                                                                           单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             期末账面余额                       年初账面余额                     
  常德市穿紫河污水治理国债项目投资                 30,832,600.00                      30,832,600.00                    
  合计                                             30,832,600.00                      30,832,600.00                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5、对合营企业投资和联营企业投资                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                 注册地                  业务性质                                本企业持  本企业在被  
                                                                                                 股比例(%  投资单位表  
                                                                                                 )         决权比例(%) 
  一、合营企业                                                                                                         
  武汉武大创新投资有限公司       武汉市洪山区东胡开发区  对高新技术项目的投资与管理。            5.19      5.19        
                                 武汉大学科技园江夏大道                                                                
  湖南嘉业达电子有限公司         常德市澧县澧阳镇乔家河  生产压电陶瓷元器件系列产品和其他相关电  9.8       9.8         
                                                         子产品及产品自销                                              
  二、联营企业                                                                                                         
  湖南华悦酒店有限公司           长沙市开福区芙蓉中路一  提供客房、餐饮、卡拉OK、美容美发、足浴  25        25          
                                 段2号                   、打字、复印服务;销售服装、百货、粮食                        
                                                         (限批发)。                                                  
  湖南武陵酒有限公司             常德市德山中路          白酒的生产和经营。                      20        20          
  长沙粉食家餐饮管理咨询有限公   长沙市雨花区韶山北路39  餐饮企业管理咨询服务;日用百货的销售。  20        20          
  司                             8号                     (不含专营专控及限制项目,涉及许可经营                        
                                                         的凭许可证经营)                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、长期股权投资
    (1)按成本法核算                                             单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位          初始投资成本       期初余额            增减变动            期末余额           减值准备           
  湖南金健粮油实业发  180,000,000.00     170,000,000.00      10,000,000.00       180,000,000.00     1,055,003.29       
  展有限责任公司                                                                                                       
  湖南金健植物油有限  100,000,000.00     90,000,000.00       10,000,000.00       100,000,000.00                        
  责任公司                                                                                                             
  湖南阳光乳业股份有  37,000,000.00      37,000,000.00                           37,000,000.00      4,327,431.57       
  限公司                                                                                                               
  湖南金健种业有限责  22,098,000.00      22,098,000.00                           22,098,000.00                         
  任公司                                                                                                               
  湖南金健药业有限责  87,300,000.00      87,300,000.00                           87,300,000.00                         
  任公司                                                                                                               
  湖南金恒房地产有限  20,000,000.00      37,500,000.00       -15,331,245.04      22,168,754.96                         
  公司                                                                                                                 
  黑龙江金健北方现代  10,000,000.00      10,000,000.00                           10,000,000.00      10,000,000.00      
  农业有限责任公司                                                                                                     
  金健米业(泸洲罗沙  15,803,436.36      15,803,436.36                           15,803,436.36      12,817,484.19      
  )有限公司                                                                                                           
  湖南乐米乐家庭营销  9,000,000.00       10,000,000.00       -1,000,000.00       9,000,000.00       9,000,000.00       
  股份有限公司                                                                                                         
  湖南金健高科技食品  20,000,000.00      20,000,000.00                           20,000,000.00      19,562,689.70      
  有限责任公司                                                                                                         
  湖南金健建筑有限责  5,900,000.00       5,900,000.00                            5,900,000.00                          
  任公司                                                                                                               
  湖南金健米业进出口  10,000,000.00      10,000,000.00                           10,000,000.00      4,323,926.89       
  有限责任公司                                                                                                         
  深圳市开泰实业投资  80,000,000.00      80,000,000.00                           80,000,000.00      28,463,764.21      
  有限公司                                                                                                             
  海南金健热带农业开  8,000,000.00       8,000,000.00                            8,000,000.00       3,799,471.62       
  发有限责任公司                                                                                                       
  常德市穿紫河治理开  9,000,000.00       9,000,000.00                            9,000,000.00                          
  发有限责任公司                                                                                                       
  常德金健园林建设有  1,805,033.84       1,805,033.84                            1,805,033.84       48,191.07          
  限公司                                                                                                               
  常德市紫菱房地产开  30,000,000.00                          30,000,000.00       30,000,000.00                         
  发有限公司                                                                                                           
  湖南华悦酒店有限公  34,250,000.00      31,320,000.00                           31,320,000.00                         
  司                                                                                                                   
  湖南嘉业达电子有限  3,234,000.00       3,234,000.00                            3,234,000.00                          
  公司                                                                                                                 
  武汉武大创新投资有  2,000,000.00       2,000,000.00                            2,000,000.00                          
  限公司                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)按权益法核算                                               单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                    初始投资成本       期初余额          增减变动   期末余额           减值准备  现金红利  
  长沙粉食家餐饮管理咨询有限公  200,000.00         112,720.77                   112,720.77                             
  司                                                                                                                   
  湖南武陵酒有限公司            5,000,000.00       4,348,385.46                 4,348,385.46                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7、固定资产
    (1) 固定资产情况                                                                                      单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期初账面余额         本期增加额          本期减少额       期末账面余额        
  一、原价合计:                         174,993,802.45       1,021,806.32        602,313.82       175,413,294.95      
  其中:房屋及建筑物                     143,114,565.29       610,610.00                           143,725,175.29      
  机器设备                               17,158,966.55        20,236.80                            17,179,203.35       
  运输工具                               1,622,874.90         305,619.00          574,313.82       1,354,180.08        
  电子设备                               9,856,875.66         85,340.52           28,000.00        9,914,216.18        
  其他                                   3,240,520.05                                              3,240,520.05        
  二、累计折旧合计:                     35,584,487.61        2,892,115.38        211,335.14       38,265,267.85       
  其中:房屋及建筑物                     16,395,950.22        1,722,736.94                         18,118,687.16       
  机器设备                               7,386,323.29         539,494.22                           7,925,817.51        
  运输工具                               764,474.51           194,111.44          184,735.14       773,850.81          
  电子设备                               8,103,100.61         421,200.61          26,600.00        8,497,701.22        
  其他                                   2,934,638.98         14,572.17                            2,949,211.15        
  三、固定资产净值合计                   139,409,314.84       -1,870,309.06       390,978.68       137,148,027.10      
  其中:房屋及建筑物                     126,718,615.07       -1,112,126.94                        125,606,488.13      
  机器设备                               9,772,643.26         -519,257.42                          9,253,385.84        
  运输工具                               858,400.39           111,507.56          389,578.68       580,329.27          
  电子设备                               1,753,775.05         -335,860.09         1,400.00         1,416,514.96        
  其他                                   305,881.07           -14,572.17                           291,308.90          
  四、减值准备合计                       1,308,831.61                                              1,308,831.61        
  其中:房屋及建筑物                                                                                                   
  机器设备                               1,081,187.85                                              1,081,187.85        
  运输工具                                                                                                             
  电子设备                               108,769.69                                                108,769.69          
  其他                                   118,874.07                                                118,874.07          
  五、固定资产净额合计                   138,100,483.23       -1,870,309.06       390,978.68       135,839,195.49      
  其中:房屋及建筑物                     126,718,615.07       -1,112,126.94                        125,606,488.13      
  机器设备                               8,691,455.41         -519,257.42                          8,172,197.99        
  运输工具                               858,400.39           111,507.56          389,578.68       580,329.27          
  电子设备                               1,645,005.36         -335,860.09         1,400.00         1,307,745.27        
  其他                                   187,007.00           -14,572.17                           172,434.83          
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    8、无形资产:
    (1) 无形资产情况                                                                                      单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期初账面余额       本期增加额      本期减少额       期末账面余额        累计减值准备金额    
  珍珠米专有技术           10,000.00                          4,999.98         5,000.02                                
  双狮注册商标             1,474,006.42                       136,193.40       1,337,813.02                            
  桃林路土地使用权         26,451,090.00                      293,901.00       26,157,189.00                           
  常德精米土地使用权1      10,086,290.41                      123,003.54       9,963,286.87                            
  金海土地使用权           1,496,240.00                       107,280.00       1,388,960.00                            
  合计                     39,517,626.83                      665,377.92       38,852,248.91                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    9、资产减值准备明细                                            单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               年初账面余额     本期计提额     本期减少额              期末账面余额              
                                                                     转回    转销    合计                              
  一、坏账准备                       41,026,841.92    2,766,125.98                           43,792,967.90             
  二、存货跌价准备