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金健米业(600127)公告正文

金健米业:2012年半年度报告

公告日期 2012-08-15
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
         600127
    2012 年半年度报告湖南金健米业股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 3
    四、   董事、监事和高级管理人员情况......................................................................................... 5
    五、   董事会报告 ............................................................................................................................ 5
    六、   重要事项 ................................................................................................................................ 9
    七、   财务会计报告 ...................................................................................................................... 12
    八、   备查文件目录 ...................................................................................................................... 54
    湖南金健米业股份有限公司 2012 年半年度报告
    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) 公司全体董事出席董事会会议。
    (三) 公司半年度财务报告未经审计。
    (四)
    公司负责人姓名                                周星辉
    主管会计工作负责人姓名                        雷新明
    会计机构负责人(会计主管人员)姓名            马先明
    公司负责人周星辉、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)马先明
    声明:保证本半年度报告中财务报告的真实、完整。
    (五) 是否存在被控股股东及其关联方非经营性占用资金情况?
    否
    (六) 是否存在违反规定决策程序对外提供担保的情况?
    否
    二、公司基本情况
    (一) 公司信息
    公司的法定中文名称       湖南金健米业股份有限公司
    公司的法定中文名称缩写    金健米业
    公司的法定英文名称        HUNAN JINJIAN CEREALS INDUSTRY CO.,LTD.
    公司法定代表人            周星辉
    (二) 联系人和联系方式
                                                       董事会秘书
    姓名                      谢文
    联系地址                  湖南省常德市德山开发区崇德路金健米业总部
    电话                      (0736)2588288
    传真                      (0736)2588220
    电子信箱                  dm_600127@163.com
    (三) 基本情况简介
    注册地址               常德市常德经济技术开发区德山办事处莲池居委会崇德路 158 号
    注册地址的邮政编码     415001
    办公地址               湖南省常德市德山开发区崇德路金健米业总部
    办公地址的邮政编码     415001
    公司国际互联网网址     http://www.600127.cn
    电子信箱               dm_600127@163.com
               湖南金健米业股份有限公司 2012 年半年度报告
               (四) 信息披露及备置地点
            公司选定的信息披露报纸名称                       《中国证券报》、《上海证券报》、《证券时报》
            登载半年度报告的中国证监会指定网站的网址         http://www.sse.com.cn
            公司半年度报告备置地点                           公司董事会秘书处
               (五) 公司股票简况
                                                   公司股票简况
                股票种类      股票上市交易所          股票简称             股票代码           变更前股票简称
                   A股        上海证券交易所          金健米业              600127
               (六) 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                                         1,298,645,375.57     1,391,248,138.39                                 -6.66
    所有者权益(或股东权益)                          478,351,591.67     487,502,258.60                                  -1.88
    归属于上市公司股东的每股净资产(元/股)                 0.8786              0.8954                                  -1.88
                                             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                                          -11,991,756.38      -23,452,747.73                               不适用
    利润总额                                           -8,315,132.28        7,703,202.37                               -207.94
    归属于上市公司股东的净利润                         -9,150,666.93        3,711,153.23                               -346.57归属于上市公司股东的扣除非经常性损益的
                                                  -10,968,566.57      -27,966,368.56                               不适用净利润
    基本每股收益(元)                                         -0.0168             0.0068                                -347.06
    扣除非经常性损益后的基本每股收益(元)                     -0.0201             -0.0514                               不适用
    稀释每股收益(元)                                         -0.0168             0.0068                                -347.06
    加权平均净资产收益率(%)                                  -1.8948             0.6670                 减少 2.5618 个百分点
    经营活动产生的现金流量净额                         64,605,297.63      47,940,751.34                                 34.76
    每股经营活动产生的现金流量净额(元)                     0.1187              0.0881                                 34.73
               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                                             金额
           非流动资产处置损益                                                                       1,010,727.82
           计入当期损益的政府补助,但与公司正常经营业务密切相关,符合国家政策规定、按
                                                                                                     759,168.00
           照一定标准定额或定量持续享受的政府补助除外
           除上述各项之外的其他营业外收入和支出                                                       66,509.92
           所得税影响额                                                                               11,631.23
           少数股东权益影响额(税后)                                                                 -30,137.33
                                               合计                                                 1,817,899.64
               三、股本变动及股东情况
          湖南金健米业股份有限公司 2012 年半年度报告
          (一) 股份变动情况表
             报告期内,公司股份总数及股本结构未发生变化。
          (二) 股东和实际控制人情况
          1、 股东数量和持股情况
                                                                                            单位:股
    报告期末股东总数                                                                                        140,688 户
                                             前十名股东持股情况
                                                                                          持有有限
                                      股东    持股比                        报告期内增                 质押或冻结
             股东名称                                        持股总数                     售条件股
                                      性质    例(%)                             减                     的股份数量
                                                                                            份数量
                                      国有
    中国农业银行常德市分行                           17.92         97,556,550            0           -         无
                                      法人中国农业银行股份有限公司-南方中
                                      未知        0.29          1,592,839      118,210           -        未知证 500 指数证券投资基金(LOF)
    中融国际信托有限公司-融新 252 号     未知        0.22          1,208,409     1,208,409          -        未知中国工商银行股份有限公司-广发中
                                      未知        0.20          1,107,593       50,802           -        未知证 500 指数证券投资基金(LOF)
    吴鸿联                                未知        0.17           930,300       -119,700          -        未知
    石兆凤                                未知        0.16           870,000        200,000          -        未知
    施佑生                                未知        0.13           726,080       118,380           -        未知中信证券股份有限公司客户信用交易
                                      未知        0.13           700,451       700,451           -        未知担保证券账户
    孟金花                                未知        0.12           650,000       650,000           -        未知
    闫晓莉                                未知        0.12           650,000             0           -        未知
                                      前十名无限售条件股东持股情况
                                                      持有无限售条
                     股东名称                                                        股份种类及数量
                                                      件股份的数量
    中国农业银行常德市分行                                         97,556,550 人民币普通股                  97,556,550中国农业银行股份有限公司-南方中证 500 指数证券投资
                                                                1,592,839 人民币普通股                   1,592,839基金(LOF)
    中融国际信托有限公司-融新 252 号                               1,208,409 人民币普通股                   1,208,409中国工商银行股份有限公司-广发中证 500 指数证券投资
                                                                1,107,593 人民币普通股                   1,107,593基金(LOF)
    吴鸿联                                                           930,300 人民币普通股                     930,300
    石兆凤                                                           870,000 人民币普通股                     870,000
    施佑生                                                           726,080 人民币普通股                     726,080
    中信证券股份有限公司客户信用交易担保证券账户                     700,451 人民币普通股                     700,451
    孟金花                                                            650,000 人民币普通股                 650,000
    闫晓莉                                                            650,000 人民币普通股                 650,000
                                                           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
    上述股东关联关系或一致行动的说明                           大股东中国农业银行股份有限公司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。湖南金健米业股份有限公司 2012 年半年度报告中国农业银行常德市分行为公司控股股东。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情况(一) 董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况
    1、公司于 2012 年 1 月 12 日收到王建龙先生的书面辞职报告,辞去公司副总裁、总农艺师的职务;
    2、公司于 2012 年 1 月 16 日召开董事会五届六十二次会议,审议通过聘请黄韬先生为公司副总裁的议案。五、董事会报告(一) 报告期内整体经营情况的讨论与分析
    报告期内,在严峻的宏观经济形势和市场竞争态势下,公司将 2012 年定位为"营销突破年"、"品牌修复年"、"成本控制年"、"人本管理年"和"效益提升年",公司上下团结一心,攻坚克难,开拓进取,各项工作取得显著成绩。2012 年上半年,公司实现主营业务收入 6.69亿元,实现净利润-915 万元。
    上半年工作主要体现在:
    首先,取得了五个明显好转。
    1、经营效益明显好转。同比去年,今年上半年的经营结果主要体现了"四高":一是指营业收入有所提高;二是指销售毛利率与销售费用率的差率有所提高,提高 1.29 个百分点;三是指中高档产品、高毛利率产品的比例有所提高;四是指产品经营效益大幅提高,尤其是米、面、油、奶主业全部实现盈利,改变了去年同期全面亏损的局面。从销量上看,全公司除了粮油实业公司比去年同期下降 0.4%以外,其它产业和经营单位都全面超越了去年的销售水平。阳光乳业、乐米乐达到预算的销售量增长 30%以上目标,其他各产业与经营单位也保证了 10%-20%的增长,但没有达到预算销售目标。从单品结构上看,一是虽然粮食工业城大米的低档大米销量在下降,但是高中端大米销量在增长,所以尽管销量总体略有下降,但总体经营效果较好。二是面条总体的毛利率比去年同期高 5 个百分点,结构稳定。三是油脂四个品类中的菜籽油系列销量提升幅度都很大,毛利率比去年同期增长了 4%。四是牛奶产品结构从单一的鲜奶调整到鲜奶、常温奶两个产品线并举,而且毛利率都达到 29%以上。五是药业公司软袋输液与治疗性输液的销量在提升,玻瓶输液的销量在减少,塑瓶输液的销量在增长,结构在不断优化。六是乐米乐优化了高中端结构,提高了毛利贡献总额。总之,上半年公司产品销量的有效增长是建立在结构优化、毛利率提升、单品聚焦这一条件下的。从趋势上看,对比一季度的销量情况,二季度在不断提量提速。多个专业公司与去年二季度同比都超过了 30%,其中阳光乳业达到 68%以上,植物油达到了 44%以上,粮油实业达到了38%,乐米乐增长了 29%,药业增长了 20%左右,营销公司和面制品也增长了 13%以上。从经营成果上看,虽然销量没有达到预算结果,但是各专业公司的利润指标、控亏指标已经达到和超过了预算水平。
    2、发展思路明显理清。管理层通过对公司历史、现状的认真分析诊断,通过对公司发展方向的认真把握,在原有基础上进一步理清了发展思路,明确了产业发展定位,规划了公湖南金健米业股份有限公司 2012 年半年度报告司愿景,使公司发展目标、价值理念更加明确,发展定位更加准确清晰,发展举措更加务实有效。
    3、思想观念和工作作风明显转变。通过一系列思想教育和企业文化宣贯,通过制度激励,各级管理骨干的发展观念、效益观念、市场观念明显增强,工作作风更加务实,事业心、责任心、执行力明显增强,都能紧紧围绕年度经营目标在各自岗位上恪尽职守,步调一致,扎实工作,一心一意谋发展。
    4、社会形象和品牌形象明显提升。公司加强了与国家、省、市各级政府职能部门的沟通,加强了在行业内的推介,加强了企业形象宣传和品牌建设,进一步提升了公司的社会公众形象和行业地位,提升了金健品牌的知名度和美誉度。
    5、员工精神面貌明显改变,团队士气明显提升。公司坚持"人本管理"理念,在企业发展的同时高度重视员工的发展,不仅从企业愿景设计上、企业发展举措上提振员工信心,而且通过薪酬体系的调整、"赛马机制"的建立和激励机制的完善以及授权管理等凝聚了人心,激发了活力。
    其次,采取了五项有力举措来提升公司效益。
    1、狠抓经营创效。一是狠抓营销突破,努力提升产销规模。公司把营销作为舞活全司各项工作的龙头来抓,完善了对区域市场、经销商和业务员的分级管理模式,省内市场加大了通路与县乡市场的深度开发,省外市场推进了中心城市的市场支点建设;二是强化成本费用控制,深度挖掘创效潜能。强化了对成本费用的全员、全过程控制管理,建立了财务、部门和车间、班组和岗位三级责任主体的成本费用控制体系,从事后成本核算向精细过程转变。三是实施经营管理转型,有效控制亏损源。针对某些经营管理难度大的企业,如合口油厂、临澧精米厂、高科技食品公司等,公司逐一推进了经营管理转型工作,有效控制了亏损;四是积极谋划政策经营,推动产业升级。组建了专业团队,认真分析研究产业政策,强化项目攻关,积极开展大项目运作。
    2、强化内部管理。一是优化管理机制,激发经营活力。突出了总部的政策研究、产业谋划、考核督导、过程监控等职能,对分子公司实行授权管理,强化了他们自主经营、自我发展的能力和责任;营销公司与专业公司之间实行内部模拟买断经营,使他们的责权利关系更加明晰和具体。二是强化精细管理,提升管理效能。通过实行"五会一体"手段,使公司各项工作得以有序衔接,有力推进,有效落实;通过对全司成本费用控制、大宗物资采购和重大项目的招投标以及重大经营活动等的过程监控,强化了对经营过程的精细管理。
    3、重塑品牌形象。公司坚持"品牌经营"战略,启动了金健品牌重塑计划。一是强化产品品质保证。强化了对质量安全的全员、全过程、全方位的控制监督,落实了质量安全关键控制点重点监控责任制,强化了质量安全考核和责任追究,全面提升了产品的性价比和品牌形象。二是强化品牌宣传。启动了品牌重塑计划,通过企业形象宣传、媒体广告投放、地面广告宣传、终端推广、企业文化提升等组合手段,有效提升了金健品牌的知名度和美誉度。特别是 3 月份中央台三集专题片的制作播放和 6 月份公司借"产学研合作签约仪式",策划了公司自成立以来规模最大、规格最高的一次企业形象推广活动--媒体联盟金健行活动,极大地提升了企业形象和品牌形象。
    4、加强团队建设。一是规划企业愿景,提振团队信心。对公司的核心价值理念进行了重新梳理提升,对公司未来的发展方向和举措进行了认真研究,提出了"让生活更美好"等新的企业价值理念。二是完善考核激励机制,调动全员积极性。调整了薪酬体系,改善了工资结构,增加了司龄、学历和技能工资;实行了全员、全方位、全过程的综合量化考核,强化了考核的及时性、严厉性、激励性和全面性,有效调动了工作的积极性和主动性。三是完善竞争机制,畅通职业通道。我们坚持"竞争上岗,择优选贤"的赛马机制,面向全司公开竞聘了部分中层和基层管理岗位,选拔了 40 多名经营管理后备人才,实施培养计划,使优秀人才脱颖而出。
    5、谋划长远发展。一是加强主业发展规划。公司从企业长远发展出发,开展了主业规湖南金健米业股份有限公司 2012 年半年度报告划的制定工作,明晰了未来发展的目标和举措。二是加强产品创新。公司积极调整优化产品结构,加大了研发投入,突出了糙米汤、速冻米粉、微波米粉、米糕等中高档特色主食产品的研发;加强了与科研院所的产学研合作,分别与中国农大等签订了"产学研合作协议"。三是加强技改革新。根据产能和品质提升需要,实施了阳光乳业学生奶扩产、工业城精米生产线技改、临澧面条生产线二期建设、株洲油厂恒温灌装技改等一系列技术改造项目,投资额近千万元。
    上半年,虽然公司业绩得到好转,但面临的压力还是巨大的。第一是公司原来的优势盈利产业药业和房产仍然受到国家宏观政策的较大影响,盈利能力出现下降。第二是同业市场竞争压力大。行业龙头企业和竞争品牌凭借资本实力和品牌优势大举扩张,与我们争夺市场、资源和人才,加剧了行业竞争。第三是多元化格局对主业发展造成的压力大。多元化分散了资源和精力,使公司发展不能集资源和优势于一点,使主业没有得到足够的重视和突出,造成现在公司大而不强,多而不精的局面。虽然近几年公司通过拓、调、控、舍优化了产业结构,但产业繁杂的局面没有根本改观。第四是品牌建设短期见效的压力大。今年以来,尽管我们在品牌建设上下了很大工夫,加大了投入,但品牌张力难以在一朝一夕内得到提升,对营销的拉动短期内难以见效,金健品牌需要进行持续的、长期的投入和培育。
    对于一个企业而言,企业发展战略是企业为实现远景目标而进行的总体性、指导性、全局性、长远性、竞争性、系统性、风险性谋划。因此,公司从长远考虑,将始终坚持五大发展战略。首先,坚持"科技创新"战略。通过科技创新延长粮油食品的产业链条,推进产品的升级换代和产业结构的调整是公司提升企业核心竞争力,走出弱质低效困局的根本出路和必然选择,是公司发展的第一大战略。一是要完善公司产学研结合、内外结合和上下结合的科技创新体系,优化资源配置。二是要加大创新投入。三是要把握创新实质。四是要完善创新模式。五是要把握创新方向。其次,坚持"品牌经营"战略。一是品牌必须以品质作保障。二是品牌必须通过有效手段进行传播和推广。三是品牌必须用心去维护,必须建立快速反应的品牌危机事件处理机制和售后一站式服务机制,确保向消费者提供一流的产品和服务,提升品牌的美誉度。四是品牌必须以企业文化作支撑。第三,坚持"营销突破"战略。营销力是企业最核心的竞争力之一,是企业综合实力的集中体现。一是要牢固树立市场营销的龙头地位。二是要全力打造营销人员、营销管理人员和经销商三支强有力的营销团队。三是要扎实建设全面覆盖和深度分销的营销渠道。要兼顾现代渠道、传统渠道和特殊渠道的同步协调发展,继续强化传统渠道的支撑作用,进一步深化系统合作,充分挖掘团购、餐饮等特殊渠道和电子商务等现代渠道的巨大潜力;要充分挖掘县乡和城市通路的潜力,组建专业团队开展深度分销,消灭市场空白。四是要强化一站式售后服务,树立以客户为中心的核心价值理念,强化对客户的售前、售中和售后服务,有效保持消费者对公司产品的满意度和忠诚度。第四,坚持"文化兴司"战略。要应对市场竞争的挑战以及企业文化战略竞争力时代的到来,我们就必须打造一流的文化竞争力。一是要深入挖掘企业文化内涵,让企业文化真正体现企业的价值取向,并且具有强烈的时代性和先进性,让员工、消费者和全社会认同。二是加强企业文化的深入宣传,使员工明晰公司的发展定位、经营导向,促进员工行为理念和工作规范的形成,将企业文化逐步内化为员工的内在品质,成为推动公司发展的强大精神动力。三是积极用先进文化更新观念,统一思想,树立信念,凝聚队伍;用先进文化开拓市场,创新发展,优化服务;用先进文化强化管理,提高效益,为公司的持续健康发展注入了强劲活力。第五,坚持"人才兴司"战略。一是要坚持"人本管理"理念,让员工分享企业发展成果。二是要建立公平公正的人才竞争环境。三要加强后备人才队伍建设,为公司可持续发展提供人才保证。四是要建立科学有效的长效激励机制,为员工特别是核心人才在公司长期服务提供制度保障。五要提升人才队伍素质。
    下半年度,公司将本着以"粮油食品精深加工和新型健康食品研制"为发展方向,"差异化、特色化竞争"为发展策略,"现代农业产业化"为经营模式,"立足主业,做实做强"为产业定位,"大米做全国一流品牌,其它做区域强势品牌"为市场(品牌)定位来开展各项工作。具体
             湖南金健米业股份有限公司 2012 年半年度报告
             包括:一是持续做好产业发展定位、营销策略定位、核心产品线定位等核心战略工作,确保
             企业可持续发展。二是责任实现产品品牌宣传、渠道网点建设、市场针对性促销等关键性营
             销工作,确保全年经营目标的实现。三是深入强化成本库存管理、费用核算管理、资金和应
             收款管理等基础性财务工作,确保经营的有效和经营结果的准确。四是继续抓好内控制度完
             善、风险评估分析、整改达标规范等重点内控工作,确保年末内控管理验收达标。五是高度
             重视团队整训提升、量化考核兑现、薪酬调整改革等中心管理工作,确保骨干团队稳定和激
             活。六是细致落实产品质量管理、安全风险管理、项目资金争取等营运保障工作,确保产品
             质量与政策经营的安全和高效。七是加强"技术创新平台、信息系统管理平台、人才培训平
             台、绩效考核平台、内部控制平台、品牌宣传平台、电子商务平台、进出口业务平台、期货
             市场平台、资本运作平台"等十个平台建设,确保公司持续健康发展。
             (二) 公司主营业务及其经营状况
             1、 主营业务分行业、产品情况表
                                                                                   单位:元 币种:人民币
                                                      营业利                      营业成本
                                                                 营业收入比上                  营业利润率比上年同
    分行业或分产品       营业收入         营业成本          润率                      比上年同
                                                                 年同期增减(%)                     期增减(%)
                                                      (%)                         期增减(%)分行业
    粮油食品加工业     460,915,468.74   416,858,220.11        9.56            -4.00        -7.28    增加 3.20 个百分点
    药业               115,109,604.44    81,058,054.52       29.58            9.94        15.10     减少 3.16 个百分点
    乳业                40,173,656.35    27,824,808.12       30.74           50.44        59.19     减少 3.80 个百分点
    房地产业              655,776.00       604,128.00         7.88           -84.90       -85.76    增加 5.55 个百分点
    建筑业              30,887,875.00    29,319,883.33        5.08          259.21       259.05     增加 0.05 个百分点
    进出口              19,276,625.37    17,514,502.49        9.14           -17.80       -18.93    增加 1.26 个百分点
    其他                 2,248,998.24     1,588,627.45       29.36           -19.08       -33.98   增加 15.94 个百分点
    小计               669,268,004.14   574,768,224.02       14.12            -0.06        -1.92    增加 1.63 个百分点分产品
    粮油食品           460,915,468.74   416,858,220.11        9.56            -4.00        -7.28    增加 3.20 个百分点
    药品               115,109,604.44    81,058,054.52       29.58            9.94        15.10     减少 3.16 个百分点
    乳品                40,173,656.35    27,824,808.12       30.74           50.44        59.19     减少 3.80 个百分点
    商品房                655,776.00       604,128.00         7.88           -84.90       -85.76    增加 5.55 个百分点
    建筑业              30,887,875.00    29,319,883.33        5.08          259.21       259.05     增加 0.05 个百分点
    进出口贸易          19,276,625.37    17,514,502.49        9.14           -17.80       -18.93    增加 1.26 个百分点
    其他                 2,248,998.24     1,588,627.45       29.36           -19.08       -33.98   增加 15.94 个百分点
    小计               669,268,004.14   574,768,224.02       14.12            -0.06        -1.92    增加 1.63 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(%)
                   东北                                 432,319.94                                   -33.64
                   华北                                9,779,151.49                                  -28.00
                   华东                               52,969,980.28                                  -15.49
                 中南地区                            547,671,618.17                                      1.93湖南金健米业股份有限公司 2012 年半年度报告
    西南                            27,286,788.90                                   18.02
    西北                            19,014,232.90                                  -19.12
    国外                            12,113,912.46                                   37.38
    合计                           669,268,004.14                                   -0.06(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。(四) 报告期内现金分红政策的制定及执行情况
    《湖南金健米业股份有限公司章程》第一百六十一条规定:"公司利润分配政策应保持连续性和稳定性。公司利润分配政策为:公司可以采取现金或者股票方式分配。公司最近三年以现金方式累计分配的利润不少于最近三年实现的年均可分配利润的百分之三十。公司利润分配一般进行年度分配,也可进行中期分配。公司利润分配必须经过审计机构审计。"
    报告期内,因公司未分配利润为负数,故根据相关规定,未进行现金分红。六、 重要事项(一) 公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《湖南金健米业股份有限公司章程》和中国证监会颁布的其他规章的要求,逐步完善内部控制体系,切实强化内部规范运作,加强对分公司及公司各部门的控制管理,确保公司股东大会、董事会、监事会与经营管理层权责分明,各司其职,维护公司和全体股东的最大利益。与此同时,公司严格按照中国证监会《上市公司信息披露管理办法》、《关于规范上市公司信息披露及相关各方行为的通知》、上海证券交易所《股票上市规则》及公司《投资者关系管理制度》、《信息披露事务工作条例》,及时履行信息披露义务,信息披露做到公平、及时、准确、真实、完整。
    报告期内,按照中国证监会 2012 年内部控制监管工作部署、《中国证券监督管理委员会公告》(【2011】41 号)和中国证监会湖南监管局《关于做好上市公司内部控制规范实施有关工作的通知》(湘证监公司字【2012】2 号)的要求,公司制定了《2012 年内部控制规范实施方案》,于 2012 年 3 月 23 日董事会五届七十次会议审议通过,并将此方案在上海证券交易所网站上披露以及向省证监局上报。且为了内控规范实施的可操作性,公司内控工作办公室分别于 3 月 14 日、5 月 31 日、6 月 6 日、6 月 20 日组织了各种大小类型的培训宣贯会议,各部门、各单位分别组织本部门员工进行深入培训、学习,与此同时,进一步提升各级管理人员、公司员工理解和掌握内部控制的管理思想和相关要求,明晰了公司内控工作管理目标,为公司整体内控体系的建设、实施推进和持续提升奠定坚实的基础公司。公司董秘处还针对董事、监事、高管人员,专门收集关于内控规范等的相关制度、资料,汇编成册,作为公司高管每月培训的学习材料,为全面落实内部控制指引做好知识储备。
    报告期内,为响应中国证监会湖南省监管局《关于近期集中开展投资者保护宣传活动的通知》(湘证监字〔2012〕5 号)的号召,首先制定了相关的法制宣传横幅,摆放在公司大门醒目处,让公司全体成员知道此项工作的重要性,引导公司成员在自己作为投资者要增强保护意识时,更要有以身作则的观念,关注和了解公司的投资者们对公司的想法和建议。其次,公司在自己的宣传平台上以"手机报"的形式,向全公司人员号召,学习和宣传保护投资者。第三,作为一家上市公司,保护投资者利益最根本的还是要做好自己的企业,保证披露
          湖南金健米业股份有限公司 2012 年半年度报告
          财务报告的透明性、真实性和及时性。把公司对外披露财务信息与以投资者为主体的外部信
          息使用者接收、理解信息联系起来,强调从投资者的角度来评价财务报告,保证公司真实、
          完整图像对外部信息使用者的"透明"程度。最后,努力打造高效率的为投资者服务的公共平
          台。公司有专属的投资者联系方式、有专业的公司网站与投资者交流版块;证监局也为公司
          和投资者办理了网上的交流互动平台。这些平台以投资者热线电话为基础,涵盖电话、邮件、
          信函、短信、在线交流、现场交流和专项调查等多种方式,方便投资者以最便捷的方式寻求
          帮助、反映诉求。
          (二) 报告期实施的利润分配方案执行情况
               报告期内,因公司净利润为负,未实行利润分配方案。
          (三) 重大诉讼仲裁事项
               本报告期公司无重大诉讼、仲裁事项。
          (四) 破产重整相关事项
               本报告期公司无破产重整相关事项。
          (五) 公司持有其他上市公司股权、参股金融企业股权情况
             本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。
          (六) 报告期内公司收购及出售资产、吸收合并事项
             本报告期公司无收购及出售资产、吸收合并事项。
          (七) 报告期内公司重大关联交易事项
          1、 关联债权债务往来
                                                                       单位:元 币种:人民币
                                                  向关联方提供资金          关联方向上市公司提供资金
        关联方              关联关系
                                              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                           10,431,559.81              182,000,000.00
                  合计                                      10,431,559.81              182,000,000.00
                                          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
    关联债权债务形成原因                      分支机构的存款余额。关联方向本公司提供资金是指本公司向
                                          中国农业银行常德市分行及其分支机构贷款。
          (八) 重大合同及其履行情况
          1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项
          (1) 托管情况
             本报告期公司无托管事项。
          (2) 承包情况
             本报告期公司无承包事项。
          (3) 租赁情况
             本报告期公司无租赁事项。
              湖南金健米业股份有限公司 2012 年半年度报告
              2、 担保情况
                                                                                         单位:元 币种:人民币
                                             公司对控股子公司的担保情况
           报告期内对子公司担保发生额合计                                                             -40,000,000.00
           报告期末对子公司担保余额合计(B)                                                         173,000,000.00
                                    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)                                                                           173,000,000.00
           担保总额占公司净资产的比例(%)                                                                       36.17
              3、 委托理财及委托贷款情况
              (1) 委托理财情况
                本报告期公司无委托理财事项。
              (2) 委托贷款情况
                本报告期公司无委托贷款事项。
              4、 其他重大合同
                本报告期公司无其他重大合同。
              (九) 承诺事项履行情况
              上市公司、控投股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                                                                             如未能
                                                                                               如未能及时
                                                                   是否有       是否及                       及时履     本报告
                                                                                               履行应说明
    承诺事项       承诺类型        承诺方            承诺内容          履行期       时严格                       行应说     期取得
                                                                                               未完成履行
                                                                     限           履行                       明下一     的进展
                                                                                               的具体原因
                                                                                                             步计划
                                           依照商业银行法及其
                             中国农业银
                                           他法律法规规定,应
    其他承诺         其他        行常德市分                              是           否
                                           当在二年内处置已持
                                 行
                                           有的股份。
              (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、实际控制人无受处罚情况。
              (十一) 其他重大事项的说明
                本报告期公司无其他重大事项。
              (十二) 信息披露索引
                    事项                       刊载的报刊名称及版面           刊载日期           刊载的互联网网站及检索路径
    金健米业董事会五届六十一次会议决议公     中国证券报 B011、上海证券报
                                                                          2012 年 1 月 14 日       http://www.sse.com.cn/
    告、金健米业高管辞职公告                 13、证券时报 B3
                                           中国证券报 B066、上海证券报
    金健米业董事会五届六十二次会议决议公告                                  2012 年 1 月 18 日       http://www.sse.com.cn
                                           B77、证券时报 D2
            湖南金健米业股份有限公司 2012 年半年度报告
                                           中国证券报 B219、上海证券报
    金健米业业绩预亏公告                                                        2012 年 1 月 20 日   http://www.sse.com.cn/
                                           B7、证券时报 C31
    金健米业董事会五届六十九次会议决议公       中国证券报 B023、上海证券报
                                                                            2012 年 3 月 9 日    http://www.sse.com.cn/
    告、金健米业为子公司提供担保的公告         B37、证券时报 D19
                                           中国证券报 B019、上海证券报
    金健米业董事会五届七十次会议决议公告                                        2012 年 3 月 27 日   http://www.sse.com.cn/
                                           B36、证券时报 D722011 年度报告摘要、金健米业董事会五届七十二次会议决议公告暨召开 2011 年度股东
                                           中国证券报 B144、上海证券报
    大会的通知、金健米业监事会五届十二次会                                      2012 年 4 月 7 日    http://www.sse.com.cn/
                                           22、证券时报 B14议决议公告、金健米业 2012 年对外担保总额及授权事宜的公告
    公司 2012 年第一季度报告全文及摘要、金健   中国证券报 B007、上海证券报
                                                                            2012 年 4 月 20 日   http://www.sse.com.cn/
    种业购买德山仓库土地后续公告               B23、证券时报 D055
    金健米业董事会五届七十四次会议决议公       中国证券报 B011、上海证券报
                                                                            2012 年 5 月 24 日   http://www.sse.com.cn/
    告、金健米业为子公司提供担保的公告         B37、证券时报 D15
                                           中国证券报   、上海证券报 27、
    金健米业 2011 年年度股东大会决议公告、                                      2012 年 5 月 26 日   http://www.sse.com.cn/
                                           证券时报 B19
    金健米业董事会五届七十五次会议决议公       中国证券报 B018、上海证券报
                                                                            2012 年 6 月 13 日   http://www.sse.com.cn/
    告、金健米业为子公司提供担保的公告         B17、证券时报 D14
    金健米业董事会五届七十六次会议决议公       中国证券报 B033、上海证券报
                                                                            2012 年 6 月 28 日   http://www.sse.com.cn/
    告、金健米业为子公司提供反担保的公告       B35、证券时报 D43
            七、 财务会计报告
            (一)财务报表
                                              合并资产负债表
                                             2012 年 6 月 30 日
            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               期末余额                         年初余额流动资产:
    货币资金                                                               83,225,001.50                159,786,058.91
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                                                6,468,553.16                 28,261,167.42
    应收账款                                                               94,803,143.64                 75,727,565.84
    预付款项                                                               70,813,517.90                 55,636,123.79
    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                                                             13,293,960.57                   7,422,611.77
    买入返售金融资产
    存货                                                                316,036,014.60                  331,473,195.36
    一年内到期的非流动资产
    其他流动资产                                                         14,104,274.16                   18,951,233.67
       流动资产合计                                                      598,744,465.53                  677,257,956.76非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
        湖南金健米业股份有限公司 2012 年半年度报告
    长期应收款
    长期股权投资                                       33,383,719.63      33,157,456.86
    投资性房地产
    固定资产                                          578,661,627.15     592,633,128.26
    在建工程                                            8,522,009.48       3,616,571.96
    工程物资
    固定资产清理
    生产性生物资产                                     11,567,614.55      12,136,091.60
    油气资产
    无形资产                                           64,044,652.29      68,695,085.97
    开发支出
    商誉
    长期待摊费用                                        3,135,972.81       3,166,532.85
    递延所得税资产                                        585,314.13         585,314.13
    其他非流动资产
      非流动资产合计                                   699,900,910.04     713,990,181.63
         资产总计                                    1,298,645,375.57   1,391,248,138.39流动负债:
    短期借款                                          444,500,000.00     569,800,000.00
    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                                           76,491,551.26      44,736,280.03
    预收款项                                           39,271,543.58      42,827,350.40
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                       12,088,140.11      16,916,804.28
    应交税费                                            7,679,904.66       9,181,725.14
    应付利息
    应付股利
    其他应付款                                         64,086,126.17      56,911,776.85
    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                                                10,000,000.00
    其他流动负债
      流动负债合计                                    644,117,265.78     750,373,936.70非流动负债:
    长期借款                                          147,617,245.00     130,617,245.00
    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                                     19,478,626.35      14,500,000.00
      非流动负债合计                                  167,095,871.35     145,117,245.00
         负债合计                                     811,213,137.13     895,491,181.70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                                          172,944,606.65     172,944,606.65
    减:库存股
        湖南金健米业股份有限公司 2012 年半年度报告
    专项储备
    盈余公积                                                   16,315,761.24               16,315,761.24
    一般风险准备
    未分配利润                                                -255,368,393.22             -246,217,726.29
    外币报表折算差额
    归属于母公司所有者权益合计                             478,351,591.67              487,502,258.60
    少数股东权益                                             9,080,646.77                8,254,698.09
        所有者权益合计                                     487,432,238.44              495,756,956.69
      负债和所有者权益总计                               1,298,645,375.57            1,391,248,138.39
        法定代表人:周星辉         主管会计工作负责人:雷新明        会计机构负责人:马先明
                                       母公司资产负债表
                                         2012 年 6 月 30 日
        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            期末余额                       年初余额流动资产:
    货币资金                                                     8,454,387.00              42,124,679.91
    交易性金融资产
    应收票据
    应收账款
    预付款项
    应收利息
    应收股利
    其他应收款                                                208,573,199.83              218,061,110.58
    存货
    一年内到期的非流动资产
    其他流动资产                                                1,695,000.00
      流动资产合计                                            218,722,586.83              260,185,790.49非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                              406,236,469.34              400,010,206.57
    投资性房地产
    固定资产                                                  105,232,809.99              107,539,395.56
    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                                                     8,363,515.97              12,083,672.01
    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                                          519,832,795.30              519,633,274.14
         资产总计                                             738,555,382.13              779,819,064.63流动负债:
    短期借款                                                  221,000,000.00              270,000,000.00
    交易性金融负债
         湖南金健米业股份有限公司 2012 年半年度报告
    应付票据
    应付账款                                                     6,245.08                     6,245.08
    预收款项                                                 6,911,707.21                   463,688.54
    应付职工薪酬                                             2,890,326.47                 5,041,159.16
    应交税费                                                   172,353.80                   140,378.71
    应付利息
    应付股利
    其他应付款                                              65,260,798.20                51,446,954.63
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                                         296,241,430.76               327,098,426.12非流动负债:
    长期借款                                                 2,617,245.00                 2,617,245.00
    应付债券
    长期应付款
    专项应付款
    预计负债                                                 7,136,202.80                 7,136,202.80
    递延所得税负债
    其他非流动负债                                          16,868,626.35                11,800,000.00
      非流动负债合计                                        26,622,074.15                21,553,447.80
        负债合计                                           322,863,504.91               348,651,873.92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                                               186,287,195.75               186,287,195.75
    减:库存股
    专项储备
    盈余公积                                                 6,762,979.47                 6,762,979.47
    一般风险准备
    未分配利润                                           -321,817,915.00               -306,342,601.51
    所有者权益(或股东权益)合计                               415,691,877.22               431,167,190.71
    负债和所有者权益(或股东权益)总计                         738,555,382.13               779,819,064.63
        法定代表人:周星辉         主管会计工作负责人:雷新明        会计机构负责人:马先明
                                             合并利润表
                                           2012 年 1—6 月
                                                                          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                                                    685,376,808.91           681,508,567.27
    其中:营业收入                                                685,376,808.91           681,508,567.27
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                   697,644,828.06           707,058,394.26
    其中:营业成本                                               586,908,929.76           595,564,811.35
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                            3,011,296.19             1,924,205.07
         湖南金健米业股份有限公司 2012 年半年度报告
          销售费用                                                 57,155,260.63             53,605,739.34
          管理费用                                                 31,022,164.78             34,894,326.59
          财务费用                                                 17,713,538.02             17,947,886.88
          资产减值损失                                              1,833,638.68              3,121,425.03
    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)                                  276,262.77              2,097,079.26
        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)                                -11,991,756.38            -23,452,747.73
    加:营业外收入                                                  4,275,418.48             31,614,283.88
    减:营业外支出                                                    598,794.38                458,333.78
      其中:非流动资产处置损失                                        306,943.15                285,565.14
    四、利润总额(亏损总额以“-”号填列)                             -8,315,132.28              7,703,202.37
    减:所得税费用                                                      9,585.97              3,336,847.34
    五、净利润(净亏损以“-”号填列)                                 -8,324,718.25              4,366,355.03
    归属于母公司所有者的净利润                                     -9,150,666.93              3,711,153.23
    少数股东损益                                                      825,948.68                655,201.80六、每股收益:
    (一)基本每股收益                                                   -0.0168                   0.0068
    (二)稀释每股收益                                                   -0.0168                   0.0068七、其他综合收益八、综合收益总额
    归属于母公司所有者的综合收益总额
    归属于少数股东的综合收益总额
          法定代表人:周星辉        主管会计工作负责人:雷新明       会计机构负责人:马先明
                                            母公司利润表
                                           2012 年 1—6 月
                                                                           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                                                         1,242,500.00             1,109,598.00
    减:营业成本                                                        97,930.33                45,165.23
        营业税金及附加                                                                           51,521.50
        销售费用                                                     5,014,517.23             1,347,756.83
        管理费用                                                   10,730,522.86            16,027,478.20
        财务费用                                                     3,649,638.36             4,584,402.68
        资产减值损失                                                  -709,348.42             2,367,952.23
    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)                                276,262.77              2,100,055.85其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                                -17,264,497.59            -21,214,622.82
    加:营业外收入                                                  1,821,238.97             28,210,130.00
    减:营业外支出                                                     32,054.87                 30,140.00
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                            -15,475,313.49              6,965,367.18
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                                -15,475,313.49              6,965,367.18五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                                  -15,475,313.49              6,965,367.18
         湖南金健米业股份有限公司 2012 年半年度报告
         法定代表人:周星辉       主管会计工作负责人:雷新明          会计机构负责人:马先明
                                         合并现金流量表
                                         2012 年 1—6 月
                                                                         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                                         772,694,959.77    713,378,284.24
    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                                                           348,300.72
    收到其他与经营活动有关的现金                                          11,252,471.00     53,391,917.27
      经营活动现金流入小计                                               784,295,731.49    766,770,201.51
    购买商品、接受劳务支付的现金                                         584,639,098.56    574,406,637.06
    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                                        48,574,656.84     54,708,871.67
    支付的各项税费                                                        23,381,669.85     18,949,106.41
    支付其他与经营活动有关的现金                                          63,095,008.61     70,764,835.03
      经营活动现金流出小计                                               719,690,433.86    718,829,450.17
        经营活动产生的现金流量净额                                        64,605,297.63     47,940,751.34二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                                    50,000.00
    处置固定资产、无形资产和其他长期资产收回的现金净额                        37,585.00        269,850.00
    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                                           4,978,626.35
      投资活动现金流入小计                                                 5,066,211.35        269,850.00
    购建固定资产、无形资产和其他长期资产支付的现金                         7,850,211.71      8,355,628.96
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
      投资活动现金流出小计                                                  7,850,211.71     8,355,628.96
        投资活动产生的现金流量净额                                         -2,784,000.36    -8,085,778.96三、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                                                   226,000,000.00    254,460,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
           湖南金健米业股份有限公司 2012 年半年度报告
       筹资活动现金流入小计                                              226,000,000.00   254,460,000.00
    偿还债务支付的现金                                                  344,300,000.00   305,667,300.00
    分配股利、利润或偿付利息支付的现金                                   20,082,354.68    21,098,476.98
    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                                              364,382,354.68   326,765,776.98
         筹资活动产生的现金流量净额                                     -138,382,354.68   -72,305,776.98四、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                                            -76,561,057.41 -32,450,804.60
    加:期初现金及现金等价物余额                                        159,786,058.91 112,480,861.07
    六、期末现金及现金等价物余额                                             83,225,001.50  80,030,056.47
           法定代表人:周星辉       主管会计工作负责人:雷新明       会计机构负责人:马先明
                                          母公司现金流量表
                                            2012 年 1—6 月
                                                                         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                                       1,211,202.00           1,109,598.00
    收到的税费返还
    收到其他与经营活动有关的现金                                     310,589,556.02         305,609,608.54
      经营活动现金流入小计                                           311,800,758.02         306,719,206.54
    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                                     5,275,410.78           7,633,245.12
    支付的各项税费                                                     3,442,678.08           2,054,565.15
    支付其他与经营活动有关的现金                                     274,010,780.66         254,059,473.97
      经营活动现金流出小计                                           282,728,869.52         263,747,284.24
        经营活动产生的现金流量净额                                    29,071,888.50          42,971,922.30二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                                50,000.00
    处置固定资产、无形资产和其他长期资产收回的现金净额
    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                                                50,000.00
    购建固定资产、无形资产和其他长期资产支付的现金                       487,700.00              59,930.00
    投资支付的现金                                                     4,500,000.00
    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                                             4,987,700.00              59,930.00
        投资活动产生的现金流量净额                                    -4,937,700.00             -59,930.00三、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                                                77,000,000.00         110,000,000.00
    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                                            77,000,000.00         110,000,000.00
    偿还债务支付的现金                                               126,000,000.00         161,937,300.00
    分配股利、利润或偿付利息支付的现金                                 8,804,481.41           8,492,730.26
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                           134,804,481.41         170,430,030.26
        筹资活动产生的现金流量净额                                   -57,804,481.41         -60,430,030.26
                     湖南金健米业股份有限公司 2012 年半年度报告
    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                                                                          -33,670,292.91        -17,518,037.96
      加:期初现金及现金等价物余额                                                                       42,124,679.91         20,905,414.00
    六、期末现金及现金等价物余额                                                                            8,454,387.00          3,387,376.04
              法定代表人:周星辉      主管会计工作负责人:雷新明                                        会计机构负责人:马先明
                                                                  合并所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                              单位:元 币种:人民币
                                                                                       本期金额
                                                              归属于母公司所有者权益
          项目                                                                                                                                所有者权益合
                        实收资本(或股                     减:库   专项                   一般风                            少数股东权益
                                            资本公积                        盈余公积                 未分配利润       其他                         计
                            本)                           存股     储备                   险准备
    一、上年年末余额         544,459,617.00   172,944,606.65                   16,315,761.24            -246,217,726.29            8,254,698.09   495,756,956.69加:会计政策变更前期差错更正其他
    二、本年年初余额         544,459,617.00   172,944,606.65                   16,315,761.24            -246,217,726.29            8,254,698.09   495,756,956.69三、本期增减变动金
    额(减少以“-”号                                                                                    -9,150,666.93             825,948.68     -8,324,718.25填列)
    (一)净利润                                                                                          -9,150,666.93             825,948.68     -8,324,718.25(二)其他综合收益上述(一)和(二)
                                                                                                      -9,150,666.93             825,948.68     -8,324,718.25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(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额         544,459,617.00   172,944,606.65                   16,315,761.24            -255,368,393.22            9,080,646.77   487,432,238.44
                                                                                                              单位:元 币种:人民币
                    湖南金健米业股份有限公司 2012 年半年度报告
                                                                                       上年同期金额
                                                               归属于母公司所有者权益
          项目                                                                                                                    少数股东权        所有者权益合
                        实收资本(或股                      减:库   专项                     一般风
                                            资本公积                           盈余公积                   未分配利润       其他        益                计
                             本)                            存股    储备                     险准备
    一、上年年末余额         544,459,617.00   172,944,606.65                      16,315,761.24              -179,172,751.62          19,883,508.12     574,430,741.39加:会计政策变更前期差错更正其他
    二、本年年初余额         544,459,617.00   172,944,606.65                      16,315,761.24              -179,172,751.62          19,883,508.12     574,430,741.39三、本期增减变动金
    额(减少以“-”号                                                                                          3,711,153.23             655,201.80       4,366,355.03填列)
    (一)净利润                                                                                                3,711,153.23             655,201.80       4,366,355.03(二)其他综合收益上述(一)和(二)
                                                                                                            3,711,153.23             655,201.80       4,366,355.03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(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额         544,459,617.00   172,944,606.65                      16,315,761.24              -175,461,598.39          20,538,709.92     578,797,096.42
                    法定代表人:周星辉                      主管会计工作负责人:雷新明                    会计机构负责人:马先明
                                                               母公司所有者权益变动表
                                                                   2012 年 1—6 月
                                                                                                                  单位:元 币种:人民币
                                                                                          本期金额
          项目          实收资本(或股
                                             资本公积        减:库存股     专项储备       盈余公积      一般风险准备        未分配利润           所有者权益合计
                            本)
    一、上年年末余额         544,459,617.00    186,287,195.75                                 6,762,979.47                       -306,342,601.51        431,167,190.71加:会计政策变更前期差错更正其他
    二、本年年初余额         544,459,617.00    186,287,195.75                                 6,762,979.47                       -306,342,601.51        431,167,190.71
                      湖南金健米业股份有限公司 2012 年半年度报告三、本期增减变动金
    额(减少以“-”号                                                                                                              -15,475,313.49        -15,475,313.49填列)
    (一)净利润                                                                                                                    -15,475,313.49        -15,475,313.49(二)其他综合收益上述(一)和(二)
                                                                                                                                 -15,475,313.49        -15,475,313.49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(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额        544,459,617.00      186,287,195.75                                6,762,979.47                         -321,817,915.00        415,691,877.22
                                                                                                                     单位:元 币种:人民币
                                                                                              上年同期金额
               项目              实收资本(或                                                                        一般风险                           所有者权益合
                                                      资本公积       减:库存股        专项储备       盈余公积                       未分配利润
                                    股本)                                                                             准备                                   计
    一、上年年末余额                544,459,617.00      186,287,195.75                                    6,762,979.47                   -273,869,123.58    463,640,668.64加:会计政策变更前期差错更正其他
    二、本年年初余额                544,459,617.00      186,287,195.75                                    6,762,979.47                   -273,869,123.58    463,640,668.64三、本期增减变动金额(减少以
                                                                                                                                        6,965,367.18      6,965,367.18“-”号填列)
    (一)净利润                                                                                                                            6,965,367.18      6,965,367.18(二)其他综合收益
    上述(一)和(二)小计                                                                                                                  6,965,367.18      6,965,367.18(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
                   湖南金健米业股份有限公司 2012 年半年度报告4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                544,459,617.00   186,287,195.75                    6,762,979.47          -266,903,756.40   470,606,035.82
                   法定代表人:周星辉                 主管会计工作负责人:雷新明         会计机构负责人:马先明
                   (二) 公司概况
                   湖南金健米业股份有限公司(以下简称公司或本公司)系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发起设立,于 1998 年 4 月 27 日在常德市工商行政管理
                   局登记注册,取得注册号为 430000000034505 的《企业法人营业执照》。公司现有注册资本
                   544,459,617.00 元,股份总数 544,459,617 股(每股面值 1 元)。均为无限售条件的流通股份
                   A 股。公司股票已分别于 1998 年 5 月 6 日和 2006 年 11 月 8 日在上海证券交易所挂牌交易。
                   本公司属粮食及饲料加工行业。经营范围:开发、生产、销售定型包装粮油及制品。食品包
                   装材料,经营商品和技术的进出口业务(法律法规禁止和限制的除外)。
                   (三) 公司主要会计政策、会计估计和前期差错:
                   1、财务报表的编制基础:
                   本公司财务报表以持续经营为编制基础。
                   2、遵循企业会计准则的声明:
                   本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、
                   经营成果、股东权益变动和现金流量等有关信息。
                   3、会计期间:
                   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、同一控制下和非同一控制下企业合并的会计处理方法
                   ①同一控制下企业合并的会计处理方法
                   公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。公司取得的
                   净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;
                   资本公积不足冲减的,调整留存收益。
                   ②非同一控制下企业合并的会计处理方法
                   公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确
                   认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取
                   得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,
                   经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入
                   当期损益。
                   6、合并财务报表的编制方法:
                   母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子
                   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后,
                   由母公司按照《企业会计准则第 33 号--合并财务报表》编制。湖南金健米业股份有限公司 2012 年半年度报告7、现金及现金等价物的确定标准:现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算:对发生的外币业务,采用交易发生日的即期汇率折合人民币记账。对各种外币账户的外币期末余额、外币货币性项目按资产负债表日即期汇率折算,除与购建符合资本化条件资产有关的专门借款本金及利息的汇兑差额外,其他汇兑差额计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额作为公允价值变动损益。9、金融工具:① 金融资产和金融负债的分类金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。②金融资产和金融负债的确认依据、计量方法和终止确认条件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。初始确认金融资产或金融负债时,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和金融负债,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。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,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 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。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,但下列情况除外:(1) 以公允价值计量且其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;(2) 与在活跃市场中没有报价、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;(3) 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,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。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,按照如下方法处理:(1) 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,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。③金融资产转移的确认依据和计量方法公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,
      湖南金健米业股份有限公司 2012 年半年度报告
      并相应确认有关负债。
      金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移
      金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动
      累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,
      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,并将下列两项
      金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原
      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之和。
      ④主要金融资产和金融负债的公允价值确定方法
      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;不存在活跃市场
      的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市
      场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和
      期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场
      交易价格作为确定其公允价值的基础。
      ⑤金融资产的减值测试和减值准备计提方法
      资产负债表日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,如有客观证据表明该金融资产发生减值的,计提减值准备。
      对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进
      行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未
      发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险
      特征的金融资产组合中再进行减值测试。
      按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计
      未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠
      计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发
      生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收
      益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公
      允价值发生较大幅度下降且预期下降趋势属于非暂时性时,确认其减值损失,并将原直接计
      入所有者权益的公允价值累计损失一并转出计入减值损失。
      10、应收款项:
      (1) 单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准            金额 100 万元及以上
                                            单独进行减值测试,根据其未来现金流量现值低于其账单项金额重大并单项计提坏账准备的计提方法
                                            面价值的差额计提坏账准备。
      (2) 按组合计提坏账准备应收款项:
    按组合计提坏账准备的计提方法:
                    组合名称                                   计提方法
                  账龄分析法组合                               账龄分析法
      组合中,采用账龄分析法计提坏账准备的:
           账龄               应收账款计提比例说明            其他应收款计提比例说明
    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%
      (3)单项金额虽不重大但单项计提坏账准备的应收账款:
    单项计提坏账准备的理由                       可收回性与其他应收款项存在明显差异
                                               单独进行减值测试,根据其未来现金流量现值低
    坏账准备的计提方法
                                               于其账面价值的差额计提坏账准备。
      11、存货:湖南金健米业股份有限公司 2012 年半年度报告(1) 存货的分类存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。(2) 发出存货的计价方法除房地产公司发出开发产品按建筑面积平均法核算外,其他公司发出存货采用月末一次加权平均法。(3) 存货可变现净值的确定依据及存货跌价准备的计提方法资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货/存货类别成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(4) 存货的盘存制度永续盘存制(5) 低值易耗品和包装物的摊销方法1) 低值易耗品一次摊销法2) 包装物一次摊销法12、长期股权投资:(1) 投资成本确定①同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的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。②非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。③除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2) 后续计量及损益确认方法对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对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。(3) 确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。(4) 减值测试方法及减值准备计提方法对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按湖南金健米业股份有限公司 2012 年半年度报告照账面价值与可收回金额的差额计提相应的减值准备;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》的规定计提相应的减值准备。
    13、固定资产:
    (1) 各类固定资产的折旧方法:
    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
    其他设备                  5—8                  5                 19.00—11.875(2) 固定资产的减值测试方法、减值准备计提方法资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。14、在建工程:(1)在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。(2)在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。15、借款费用:(1)借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。(2)借款费用资本化期间①当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。②若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,并且中断时间连续超过3 个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。③当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。(3)借款费用资本化金额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(包括按照实际利率法确定的折价或溢价的摊销),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,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。16、生物资产:(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。(2)生物资产按照成本计量。生产性生物资产折旧采用年限平均法,各类生产性生物资产的使用寿命、预计净残值和年折旧率如下:
    生产性生物资产类别      使用寿命(年)       预计净残值(%)         年折旧率(%)
        成乳牛                 8                5                   11.875湖南金健米业股份有限公司 2012 年半年度报告(3)收获或出售消耗性生物资产,或生产性生物资产收获农产品时,采用加权平均法结转成本。(4)资产负债表日,以成本模式进行后续计量的生物资产,当有确凿证据表明由于遭受自然灾害、病虫害、动物疫病侵袭或市场需求变化等原因,使消耗性生物资产可变现净值或生产性生物资产的可收回金额低于其账面价值的,消耗性生物资产按本财务会计报告(三)第11 项附注之存货所述方法计提跌价准备,生产性生物资产按照账面价值与可收回金额的差额计提相应的减值准备。(5)公益性生物资产不摊销也不计提减值准备。17、无形资产:(1)无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。(2)使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
    项目              摊销年限(年)
    土地使用权        使用年限
    专利权            法律规定的有限年限
    专有技术          合同年限
    商标              法律规定的有效年限
    经营权            合同年限
    其他              使用年限(3) 使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。(4)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。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: ① 完成该无形资产以使其能够使用或出售在技术上具有可行性;② 具有完成该无形资产并使用或出售的意图;③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;⑤归属于该无形资产开发阶段的支出能够可靠地计量。公司划分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内部研究开发项目的研究阶段,是指为获取新的技术知识并理解它们而进行的独创性的有计划调查。②内部研究开发项目的开发阶段,是指在进行使用前,将获取的新的技术知识应用于计划,以生产出新的产品。18、长期待摊费用:长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。19、收入:(1) 销售商品销售商品收入在同时满足下列条件时予以确认:①将商品所有权上的主要风险和报酬转移给购货方;②公司不再保留通常与所有权相联系的继续管理权,也不再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;⑤ 相关的已发生或将发生的成本能够可靠地计量。(2)提供劳务提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经提供劳务占应提供劳务总量的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,
       湖南金健米业股份有限公司 2012 年半年度报告
       将已经发生的劳务成本计入当期损益,不确认劳务收入。
       (3)让渡资产使用权
       让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让
       渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;
       使用费收入按有关合同或协议约定的收费时间和方法计算确定。
       20、政府补助:
       (1)政府补助包括与资产相关的政府补助和与收益相关的政府补助。
       (2) 政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,
       按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
       (3)与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当
       期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,
       在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当
       期损益。
       21、递延所得税资产/递延所得税负债:
       (1)根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目
       按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回
       该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
       (2)确认递延所得税资产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。
       资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂
       时性差异的,确认以前会计期间未确认的递延所得税资产。
       (3)资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获
       得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价
       值。在很可能获得足够的应纳税所得额时,转回减记的金额。
       (4)公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情
       况产生的所得税:① 企业合并;②直接在所有者权益中确认的交易或者事项。
       22、 经营租赁、融资租赁:
       公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损
       益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
       公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接
       费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
       23、主要会计政策、会计估计的变更
       (1) 会计政策变更
       无
       (2) 会计估计变更
       无
       24、前期会计差错更正
       (1) 追溯重述法
       无
       (2) 未来适用法
       无
        (四) 税项:
        1、主要税种及税率
      税种                                    计税依据                                  税率
    增值税             销售货物或提供应税劳务                                             17%、13%
    营业税             应纳税营业额                                                         5%、3%
                    湖南金健米业股份有限公司 2012 年半年度报告
         城市维护建设税              应缴流转税税额                                                                                         5%、7%
         企业所得税                  应纳税所得额                                                                                         25%、15%
                                     从价计征的,按房产原值一次减除 30%后余值的 1.2%计缴从租计征的,按
         房产税                                                                                                                          1.2%、12%
                                     租金收入的 12%计缴
         土地增值税                  有偿转让国有土地使用权及地上建筑物和其他附着物产权产生的增值额                                           30%
         教育费附加                  应缴流转税税额                                                                                             3%
         地方教育费附加              应缴流转税税额                                                                                       1.5%、2%
                    2、税收优惠及批文
                    根据湘科高办字[2012]13 号文件,本公司子公司湖南金健药业有限责任公司(以下简称药业
                    公司)于 2011 年 11 月 4 日被湖南省科学技术厅、湖南省财政厅、湖南省国家税务局、湖南
                    省地方税务局认定为高新技术企业,并获得编号为 GF201143000026 的高新技术企业证书。
                    药业公司 2011--2014 年减按 15%的税率计缴企业所得税。
                    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系从事农
                    产品初加工,根据《中华人民共和国企业所得税法》第二十五条、第二十七条第一项以及《中
                    华人民共和国企业所得税法实施条例》第八十六条第一项规定,免征企业所得税。
                    (五) 企业合并及合并财务报表
                    1、子公司情况
                                                                                                               单位:元 币种:人民币
                                                                                                               实质上
                                                                                                                                            是
                                                                                                               构成对
                                        业                                                                                         表决     否
              子公                                                                                             子公司   持股
                                        务                                                    期末实际出资                         权比     合   少数股东权
    子公司全称    司类          注册地            注册资本                经营范围                                 净投资   比 例
                                        性                                                         额                               例      并       益
               型                                                                                              的其他   (%)
                                        质                                                                                         (%)      报
                                                                                                               项目余
                                                                                                                                            表
                                                                                                                 额
    湖南金健粮                                                 粮食收购,粮食加工、销售,销售
              全资     常德市德山       制
    油实业发展                                                 政策允许的农副产品、饲料、油脂
              子公     开发区崇德       造    90,000,000                                         90,000,000               100       100    是
    有限责任公                                                 化工产品、粮油机械设备及配件、
              司       路               业
    司                                                         包装材料;仓储。
                                                           植物油脂油料收购、仓储保管、加
                                                           工、销售;粮食收购;生产加工粮
    湖南金健植    全资     常德市德山       制                 油包装物;经销粮油及制品、油脂
    物油有限责    子公     开发区德山       造   100,000,000   化工产品、粮油机械及配件、政策       100,000,000               100       100    是
    任公司        司       北路 155 号      业                 允许的农副产品收购、加工、销售;
                                                           油脂油料及副产品进出口(以上国
                                                           家有专项规定的除外)。
    湖南阳光乳    控股     常德市德山       制                 牧草种植、奶牛养殖、初奶收购、
    业股份有限    子公     经济开发区       造    50,000,000   乳品加工、销售(凭本企业卫生许        38,000,000                   76     76    是    9,029,092.67
    公司          司       桃林东路         业                 可证)
                                                           生产、销售大容量注射剂、冲洗剂;
                       常德市德山
    湖南金健药    全资                      制                 经营化工产品(不含危险化学品);
                       经济开发区
    业有限责任    子公                      造    90,000,000   五金和机械配件购销及进出口业        92,574,947.55              100       100    是
                       崇德路金健
    公司          司                        业                 务(国家限定公司经营和国家禁止
                       工业城
                                                           进出口的商品及技术除外)。
                       常德市武陵       房
    湖南金恒房    全资
                       区柳叶东路       地                 房地产开发(凭资质等级证书经
    地产有限公    子公                            50,000,000                                         50,000,000               100       100    是
                       金色晓岛会       产                 营)。
    司            司
                       所               业
    湖南乐米乐    全资     长沙市韶山
                                        商                 销售粮油、副食品、日用杂品;加
    家庭营销股    子公     北路 398 号华          10,000,000                                         10,000,000               100       100    是
                                        业                 工(包装)粮食制品。
    份有限公司    司       盛花园 7 楼
    湖南金健高    全资     常德市德山       制                 粮、油及农副产品收购;开发、生
                                              20,000,000                                         20,000,000               100       100    是
    科技食品有    子公     樟木桥(金健     造                 产、销售食品及其包装材料(不含
                   湖南金健米业股份有限公司 2012 年半年度报告
    限责任公司    司      工业城内)     业                印制),与食品加工相关的机械,
                                                       食品化工添加剂。
                                                       按三级建筑企业施工范围进行工
    湖南金健建    控股    常德市柳叶     建                业与民用建筑工程的施工、中央空
    筑有限责任    子公    路国安局三     筑   20,000,000   调系统工程的安装及维修服务;建    19,902,108.12   99.5   99.5   是   96,450.79
    公司          司      搂             业                筑五金、水暖器材、建筑材料的购
                                                       销业务。
                                                       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
    湖南金健米    全资    常德市洞庭     进                止进出口的商品及技术除外);经
    业进出口有    子公    大道中段 138   出   10,000,000   营进料加工和“三来一补”业务;      10,000,000    100    100    是
    限责任公司    司      号             口                经营对销贸易和转口贸易;粮油及
                                                       其他农副产品的收购(国家有专项
                                                       规定的除外)。
              全资
              子公
    常德金健物            常德市柳叶     服                物业管理(凭资质证书经营)、房
              司的
    业服务有限            路(国安局办   务     500,000    屋租赁咨询、水电安装及维修,室         500,000    100    100    是
              全资
    公司                  公大楼三楼)   业                内装饰。
              子公
              司
                                     园
    常德金健园    控股    常德市柳叶                       园林绿化工程设计、施工及绿地护
                                     林
    林建设有限    子公    路金色晓岛           2,000,000   养,苗木花卉种植、销售,租摆;     1,805,033.84    97     97    是   32,625.96
                                     绿
    公司          司      会所 2 楼                        盆景制作、销售;园林机械销售。
                                     化
                                                       粮食收购(有效期至 2012 年 9 月
    湖南金健面    全资                   制
                      临澧县安福                       5 日)、加工、销售;国家政策允
    制品有限责    子公                   造   90,000,000                                       90,000,000    100    100    是
                      工业园                           许的农副产品收购、销售;饲料加
    任公司        司                     业
                                                       工、销售。
                      常德市德山                       生产、销售定型粮油及其制品(大
    湖南金健米    全资
                      开发区崇德     商                米、杂粮、面粉、面条、米粉、食
    业营销有限    子公                        10,000,000                                       10,000,000    100    100    是
                      路(金健总部   业                用油)、休闲食品、乳品及其乳制
    公司          司
                      办公楼三层)                     品、调味品。
                      常德经济技
                      术开发区德
    湖南金健粮    全资                   服
                      山镇樟木桥                       粮油原料及其食品的技术研发、推
    油食品检测    子公                   务    5,000,000                                        5,000,000    100    100    是
                      居委会崇德                       广、检测、信息化应用
    有限公司      司                     业
                      路(金科大楼
                      10 楼)
                   2、合并范围发生变更的说明
                   根据本公司 2011 年 9 月 30 日召开的五届五十三次董事会决议,成立湖南金健粮油食品检测
                   有限公司,该公司于 2012 年 4 月 13 日完成工商登记,注册资金 500 万元,其经营范围包括
                   粮油原料及其食品的技术研发、推广、检测、信息化应用。故自 2012 年 4 月起将其纳入合
                   并财务报表范围。
                 3、本期新纳入合并范围的主体和本期不再纳入合并范围的主体
                 本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经
                 营实体
                                                                               单位:元 币种:人民币
                          名称                       期末净资产                    本期净利润
             湖南金健粮油食品检测有限公司                    4,718,385.30                   -281,614.70
                   (六) 合并财务报表项目注释
                   1、货币资金
                   湖南金健米业股份有限公司 2012 年半年度报告
                                                                                                                       单位:元
                                                     期末数                                              期初数
                     项目
                                    外币金额       折算率      人民币金额           外币金额        折算率         人民币金额
             现金:                     /              /       1,486,114.40             /               /              996,323.19
             人民币                     /              /       1,486,114.40             /               /              996,323.19
             银行存款:                 /              /      81,154,003.40             /               /          158,195,761.12
             人民币                     /              /      81,153,964.93             /               /          158,067,084.14
             美元                         6.07         6.34           38.47         20,422.00         6.3009           128,676.98
             其他货币资金:             /              /         584,883.70             /               /              593,974.60
             人民币                     /              /         584,883.70             /               /              593,974.60
                   合计                 /              /      83,225,001.50             /               /          159,786,058.91
                   2、应收票据:
                   (1) 应收票据分类
                                                                                                   单位:元 币种:人民币
                              种类                                   期末数                                 期初数
                          银行承兑汇票                            6,468,553.16                           28,261,167.42
                              合计                                6,468,553.16                           28,261,167.42
              (2) 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未
              到期的票据情况
                                                                           单位:元 币种:人民币
                 出票单位                    出票日期                到期日              金额                                        备注
      公司已经背书给其他方但尚未到期的票据
      湖南新一佳商业投资有限公司          2012 年 5 月 15 日  2012 年 8 月 15 日      1,421,480.71
      湖南全州医药消费品供应链有限公司 2012 年 3 月 28 日     2012 年 9 月 24 日      1,000,000.00
      金强硅酸钙板(福州)有限公司          2012 年 3 月 26 日  2012 年 9 月 26 日      1,000,000.00
      贵阳高泰贸易有限公司                2012 年 5 月 29 日  2012 年 11 月 29 日     1,000,000.00
      长沙同安医药有限公司                2012 年 5 月 28 日  2012 年 11 月 28 日     1,000,000.00
                      合计                          /                   /             5,421,480.71                                       /
                   3、应收账款:
                   (1) 应收账款按种类披露:
                                                                                                   单位:元 币种:人民币
                                                         期末数                                                    期初数
                                      账面余额                          坏账准备                      账面余额                    坏账准备
            种类
                                                    比例                                                          比例                       比例
                                    金额                            金额           比例(%)          金额                      金额
                                                    (%)                                                           (%)                        (%)按组合计提坏账准备的应收账款:
    账龄分析法组合                    102,212,947.85    96.38          7,409,804.21           7.25   81,717,838.92    95.51   5,990,273.08        7.33
    组合小计                          102,212,947.85    96.38          7,409,804.21           7.25   81,717,838.92    95.51   5,990,273.08        7.33单项金额虽不重大但单项
                                    3,841,129.00     3.62          3,841,129.00     100.00        3,841,129.00     4.49   3,841,129.00        100计提坏账准备的应收账款
            合计                  106,054,076.85     /            11,250,933.21       /          85,558,967.92     /      9,831,402.08        /
                   组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                                     单位:元 币种:人民币
                                                 期末数                                                    期初数
                   账龄                  账面余额                                                  账面余额
                                                                       坏账准备                                       坏账准备
                                    金额         比例(%)                                       金额        比例(%)
           1 年以内小计        100,993,692.25        98.81            7,069,558.46         80,417,376.57       98.41 5,629,216.34
                 湖南金健米业股份有限公司 2012 年半年度报告
        1至2年                 127,654.68              0.12         12,765.47        142,409.83             0.17      14,240.98
        2至3年                                                                         6,000.00             0.01       1,200.00
        3 年以上              1,091,600.92            1.07        327,480.28       1,152,052.52             1.41     345,615.76
              合计          102,212,947.85          100.00      7,409,804.21      81,717,838.92           100.00   5,990,273.08
                 期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                                           单位:元       币种:人民币
              应收账款内容            账面余额                坏账准备             计提比例(%)             计提理由
          1                               632,861.70              632,861.70                 100.00       收回可能性极小
          2                               414,258.10              414,258.10                 100.00       收回可能性极小
          3                               321,541.91              321,541.91                 100.00       收回可能性极小
          4                               275,013.14              275,013.14                 100.00       收回可能性极小
          5                               221,625.08              221,625.08                 100.00       收回可能性极小
          6-49                          1,975,829.07            1,975,829.07                 100.00       收回可能性极小
                   合计                 3,841,129.00            3,841,129.00             /                        /
                 (2) 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。
                 (3) 应收账款金额前五名单位情况
                                                                                             单位:元 币种:人民币
                                                                                                      占应收账款总额
                 单位名称           与本公司关系                金额                    年限
                                                                                                        的比例(%)
          1                     非关联方                       3,809,705.64       1 年以内                         3.59
          2                     非关联方                       3,230,321.50       1 年以内                         3.05
          3                     非关联方                       1,602,132.31       1 年以内                         1.51
          4                     非关联方                       1,535,189.31       1 年以内                         1.45
          5                     非关联方                       1,478,065.65       1 年以内                         1.39
                   合计                 /                     11,655,414.41                /                      10.99
                 (4) 应收关联方账款情况
                                                                                             单位:元 币种:人民币
                单位名称                        与本公司关系                     金额          占应收账款总额的比例(%)
          金健米业(泰国)有限公司                本公司联营企业                   52,353.00                           0.05
                   合计                               /                          52,353.00                           0.05
                 4、其他应收款:
                 (1) 其他应收款按种类披露:
                                                                                           单位:元 币种:人民币
                                             期末数                                               期初数
                              账面余额                   坏账准备                      账面余额             坏账准备
       种类
                                         比例                           比例                    比例                 比例
                             金额                      金额                          金额                 金额
                                         (%)                            (%)                     (%)                  (%)单项金额重大并单
    项 计 提 坏 账 准 备 的 28,419,859.73 64.41       28,419,859.73         100.00   28,419,859.73    75.11    28,419,859.73    100.00其他应收账款按组合计提坏账准备的其他应收账款:
    账龄分析法组合          14,747,297.56 33.42        1,453,336.99           9.85    8,461,841.21    22.36      1,039,229.44    12.28
    组合小计                14,747,297.56 33.42        1,453,336.99           9.85    8,461,841.21    22.36      1,039,229.44    12.28单项金额虽不重大
                           957,147.14  2.17           957,147.14        100.00     957,147.14      2.53       957,147.14    100.00但单项计提坏账准
             湖南金健米业股份有限公司 2012 年半年度报告备的其他应收账款
      合计            44,124,304.43    /      30,830,343.86        /    37,838,848.08    /      30,416,236.31       /
             单项金额重大并单项计提坏帐准备的其他应收账款
                                                                                    单位:元 币种:人民币
         其他应收款内容           账面余额             坏账金额             计提比例(%)            理由
        1                         27,348,129.89        27,348,129.89                  100.00 收回可能性极小
        2                           1,071,729.84         1,071,729.84                 100.00 收回可能性极小
               合计               28,419,859.73        28,419,859.73              /                  /
             组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                   单位:元 币种:人民币
                                        期末数                                         期初数
            账龄                账面余额                                       账面余额
                                                       坏账准备                                   坏账准备
                           金额         比例(%)                            金额        比例(%)
        1 年以内小
                      11,546,890.47           78.30    808,282.33       5,344,065.12         63.15    374,084.58
        计
        1至2年         1,493,526.52           10.13     149,352.65      1,201,306.52      14.20        120,130.65
        2至3年           163,621.62            1.11      32,724.32        299,266.62       3.54         59,853.32
        3 年以上       1,543,258.95           10.46     462,977.69      1,617,202.95      19.11        485,160.89
            合计      14,747,297.56          100.00   1,453,336.99      8,461,841.21     100.00      1,039,229.44
             期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                                   单位:元    币种:人民币
         其他应收款内容           账面余额             坏账准备            计提比例(%)          计提理由
        1                           300,000.00           300,000.00                  100.00    收回可能性极小
        2                             95,000.00            95,000.00                 100.00    收回可能性极小
        3                             80,000.00            80,000.00                 100.00    收回可能性极小
        4                             60,000.00            60,000.00                 100.00    收回可能性极小
        5                             52,020.00            52,020.00                 100.00    收回可能性极小
        6--32                       370,127.14           370,127.14                  100.00    收回可能性极小
               合计                 957,147.14           957,147.14              /                     /
             (2) 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。
             (3) 其他应收款金额前五名单位情况
                                                                                    单位:元 币种:人民币
                                                                                             占其他应收款总
             单位名称          与本公司关系              金额                   年限
                                                                                               额的比例(%)
        1                         非关联方             27,348,129.89          5 年以上                   61.98
        2                         非关联方              1,939,067.00          1 年以内                    4.39
        3                         非关联方              1,522,284.30          1 年以内                    3.45
        4                         非关联方              1,338,240.00          1 年以内                    3.03
        5                         非关联方              1,071,729.84          5 年以上                    2.43
               合计                   /                33,219,451.03              /                      75.28
             5、预付款项:
             (1) 预付款项按账龄列示
            湖南金健米业股份有限公司 2012 年半年度报告
                                                                                       单位:元 币种:人民币
                                          期末数                                            期初数
            账龄
                                 金额                 比例(%)                     金额              比例(%)
       1 年以内                69,253,938.12                 97.80               53,050,410.49              95.35
       1至2年                     531,556.12                  0.75                1,560,299.64               2.81
       2至3年                   1,028,023.66                  1.45                  372,529.68               0.67
       3 年以上                                                                     652,883.98               1.17
             合计              70,813,517.90                 100.00              55,636,123.79            100.00
            (2) 预付款项金额前五名单位情况
                                                                                      单位:元 币种:人民币
                 单位名称              与本公司关系                金额                 时间           未结算原因
             1                       非关联方                    19,000,000.00    1 年以内         预付油款
             2                       非关联方                    14,753,806.73    1 年以内         预付油款
             3                       非关联方                     4,517,212.79    1 年以内         预付生奶款
             4                       非关联方                     3,880,000.00    1 年以内         预付油款
             5                       非关联方                     3,499,014.04    1 年以内         付保证金
                    合计                     /                   45,650,033.56             /                /
            (3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
               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               63,446,917.12                     63,446,917.12        94,350,579.80                94,350,579.80
    在产品                1,287,465.93                      1,287,465.93         1,010,204.17                 1,010,204.17
    库存商品             93,775,771.00     1,067,156.00    92,708,615.00        99,859,107.54 1,067,156.00   98,791,951.54
    周转材料             24,572,039.03                     24,572,039.03        18,205,324.00                18,205,324.00
    消耗性生物资产          299,060.70                        299,060.70           299,060.70                   299,060.70
    开发产品             15,263,709.03                     15,263,709.03        15,867,837.03                15,867,837.03
    在途物资                                                                       628,468.27                   628,468.27
    开发成本            118,458,207.79                    118,458,207.79       102,319,769.85               102,319,769.85
      合计          317,103,170.60     1,067,156.00   316,036,014.60       332,540,351.36 1,067,156.00 331,473,195.36
            (2) 存货跌价准备
                                                                                       单位:元 币种:人民币
                                                                            本期减少
        存货种类        期初账面余额         本期计提额                                            期末账面余额
                                                                    转回               转销
       库存商品        1,067,156.00                                                                   1,067,156.00
           合计        1,067,156.00                                                                   1,067,156.00
           存货期末余额中含有借款费用资本化金额的 2,440,094.48 元。
            7、其他流动资产:
                                                                                       单位:元 币种:人民币
                 项目                                   期末数                                 期初数
       可抵扣增值税进项税额                                   12,280,907.27                          18,951,233.67
       预交印花税额                                               27,820.15
       预交房产税额                                              115,546.74
              湖南金健米业股份有限公司 2012 年半年度报告
          预交营业税                                                      1,500,000.00
          预交城建税                                                        105,000.00
          预交教育费附加                                                     75,000.00
                     合计                                                14,104,274.16                          18,951,233.67
              8、对合营企业投资和联营企业投资:
                                                                                               单位:元 币种:人民币
                                      本企业
                             本企
                                      在被投
                             业持
                                      资单位                               期末负债总         期末净资产       本期营业收        本期净利
    被投资单位名称             股                  期末资产总额
                                      表决权                                   额                 总额           入总额            润
                            比例
                                      比例
                            (%)
                                        (%)一、合营企业二、联营企业
    湖南华悦酒店有限公司             25          25    103,322,803.04         17,239,085.61      86,083,717.43     23,011,497.25     905,051.08
    金健米业(泰国)有限公司           49          49      9,693,388.35          9,103,702.67         589,685.68
              9、长期股权投资:
              (1) 长期股权投资情况
              按成本法核算:
                                                                                               单位:元 币种:人民币
                                                                                                               在被投资   在被投资
                                                                             增减                       减值
               被投资单位                   投资成本        期初余额                     期末余额              单位持股   单位表决
                                                                             变动                       准备
                                                                                                                 比例     权比例
      武汉武大创新投资有限公司         2,000,000.00        2,000,000.00              2,000,000.00                  5.19         5.19
      湖南嘉业达电子有限公司           3,234,000.00        3,234,000.00              3,234,000.00                  9.80         9.80
      湖南金健种业有限责任公司         6,239,844.29        6,239,844.29              6,239,844.29                 13.66        13.66
      汉寿县金泽福民种粮专业合作社          100,000.00       100,000.00                  100,000.00                9.10         9.10
              按权益法核算:
                                                                                               单位:元 币种:人民币
                                                                                                                                   在被投
                                                                                                               本期   在被投资
                                                                                                        减值                       资单位
       被投资单位                投资成本          期初余额           增减变动           期末余额              现金   单位持股
                                                                                                        准备                       表决权
                                                                                                               红利     比例
                                                                                                                                     比例
    金健米业(泰国)有限公司          528,861.90           288,945.98                          288,945.98                     49           49
    湖南华悦酒店有限公司           34,250,000.00       21,294,666.59      226,262.77       21,520,929.36                      25           25
              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                   本期减少       期末账面余额
    一、账面原值合计:                     885,400,722.59                     7,020,465.94           3,801,238.16   888,619,950.37
    其中:房屋及建筑物                     425,462,134.52                        92,886.00               62,000.00  425,493,020.52
    机器设备                           400,593,020.11                     6,241,990.35           3,614,943.16   403,220,067.30
    运输工具                              3,611,469.39                      119,431.89                             3,730,901.28
    电子设备                             19,764,261.48                      395,015.44             124,295.00     20,034,981.92
    其 他                                35,969,837.09                      171,142.26                            36,140,979.35
                                                               本期
                                                                            本期计提
                                                               新增
                       湖南金健米业股份有限公司 2012 年半年度报告
    二、累计折旧合计:                265,774,010.70         19,808,409.54                                            2,617,680.65           282,964,739.59
    其中:房屋及建筑物                 78,429,625.02          4,376,894.82                                                6,944.00            82,799,575.84
      机器设备                      163,838,392.45         12,898,027.14                                            1,914,185.95           174,822,233.64
      运输工具                        1,646,389.23             861,089.88                                                                    2,507,479.11
      电子设备                       15,099,861.80             371,659.09                                            696,550.70             14,774,970.19
      其 他                           6,759,742.20          1,300,738.61                                                                     8,060,480.81
    三、固定资产账面净值合计          619,626,711.89           /                                                           /                 605,655,210.78
    其中:房屋及建筑物                347,032,509.50           /                                                           /                 342,693,444.68
      机器设备                      236,754,627.66           /                                                           /                 228,397,833.66
      运输工具                        1,965,080.16           /                                                           /                   1,223,422.17
      电子设备                        4,664,399.68           /                                                           /                   5,260,011.73
      其 他                          29,210,094.89           /                                                           /                  28,080,498.54
    四、减值准备合计                   26,993,583.63           /                                                           /                  26,993,583.63
    其中:房屋及建筑物                 12,252,667.92           /                                                           /                  12,252,667.92
      机器设备                       13,661,626.25           /                                                           /                  13,661,626.25
      运输工具                           72,399.00           /                                                           /                      72,399.00
      电子设备                          571,523.98           /                                                           /                     571,523.98
      其 他                             435,366.48           /                                                           /                     435,366.48
    五、固定资产账面价值合计          592,633,128.26           /                                                           /                 578,661,627.15
    其中:房屋及建筑物                334,779,841.58           /                                                           /                 330,440,776.76
      机器设备                      223,093,001.41           /                                                           /                 214,736,207.41
      运输工具                        1,892,681.16           /                                                           /                   1,151,023.17
      电子设备                        4,092,875.70           /                                                           /                   4,688,487.75
      其 他                          28,774,728.41           /                                                           /                  27,645,132.06
               本期折旧额:19,808,409.54 元。
               本期由在建工程转入固定资产原价为:1,851,590.75 元。
                       11、在建工程:
                       (1) 在建工程情况
                                                                                                             单位:元 币种:人民币
                                                             期末数                                              期初数
                     项目
                                   账面余额                减值准备         账面净值             账面余额      减值准备      账面净值
                 在建工程         8,522,009.48                             8,522,009.48         3,616,571.96                3,616,571.96
                       (2) 重大在建工程项目变动情况
                                                                                                               单位:元 币种:人民币
                                                                                                                                          本期
                                                                                          工程投
                                                                                                            利息资本         其中:本期   利息
                                                                           转入固定资     入占预   工程进                                          资金
      项目名称                预算数          期初数         本期增加                                       化累计金         利息资本     资本              期末数
                                                                               产         算比例     度                                            来源
                                                                                                               额             化金额      化率
                                                                                          (%)
                                                                                                                                          (%)
    阳光乳业改造工程             9,500,000.00     25,000.00     5,387,433.04   1,851,590.75                      75,012.47        75,012.47     7.27   借款   3,560,842.29
    米乳饮料工程                15,290,000.00   1,550,988.14                                  101.44   90.00    190,708.88                      7.27   借款   1,550,988.14
    长效奶生产车间工程           3,820,000.00                     722,336.00                   18.91   18.91     24,436.00        24,436.00     7.27   借款    722,336.00
    德山精米车间技改工程          620,000.00                       22,887.30                    3.69   3.69                                                     22,887.30
    面条车间工程                                                  127,496.67                                    127,496.67       127,496.67                    127,496.67湘潭中心医院配置中心
                               52,640.00      52,639.44       -52,639.44改造装修项目
    锅炉改造项目                 1,800,000.00    779,685.00       299,514.70                   59.96   59.96                                                  1,079,199.70
    高科技仓库工程               2,000,000.00   1,208,259.38      250,000.00                   72.91   72.91                                                  1,458,259.38
        合计                                3,616,571.96    6,757,028.27   1,851,590.75     /         /     417,654.02       226,945.14     /       /     8,522,009.48
          湖南金健米业股份有限公司 2012 年半年度报告
          12、生产性生物资产:
          (1) 以成本计量:
                                                                               单位:元 币种:人民币
            项目             期初账面余额          本期增加                本期减少       期末账面余额
      一、种植业
      二、畜牧养殖业
      奶牛                     12,136,091.60        1,371,019.78            1,939,496.83        11,567,614.55
      三、林业
      四、水产业
            合计               12,136,091.60        1,371,019.78            1,939,496.83        11,567,614.55
          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                本期减少       期末账面余额
    一、账面原值合计                   84,575,009.34                                 4,426,993.27   80,148,016.07
    珍珠米专有技术                        100,000.00                                                    100,000.00
    星二号品种权                          300,000.00                                                    300,000.00
    省水稻所玉针香专营费                  500,000.00                                                    500,000.00
    商标权                                263,875.00                                                    263,875.00
    土地使用权                         79,361,327.34                                 4,426,993.27   74,934,334.07
    注射液所有权                        3,629,807.00                                                  3,629,807.00
    药品批准文号                          420,000.00                                                    420,000.00
    二、累计摊销合计                   15,879,923.37           1,145,348.42            921,908.01   16,103,363.78
    珍珠米专有技术                        100,000.00                                                    100,000.00
    星二号品种申请权                      150,000.00              15,000.00                             165,000.00
    省水稻所玉针香专营费                  150,000.00              25,000.00                             175,000.00
    商标权                                176,410.50              -7,088.00                             169,322.50
    土地使用权                         14,215,366.91             925,968.42            921,908.01   14,219,427.32
    注射液所有权                          668,145.96             186,468.00                             854,613.96
    药品批准文号                          420,000.00                                                    420,000.00
    三、无形资产账面净值合计           68,695,085.97           -1,145,348.42         3,505,085.26   64,044,652.29珍珠米专有技术
    星二号品种权                          150,000.00             -15,000.00                                 135,000.00
    省水稻所玉针香专营费                  350,000.00             -25,000.00                                 325,000.00
    商标权                                 87,464.50               7,088.00                                  94,552.50
    土地使用权                         65,145,960.43            -925,968.42          3,505,085.26        60,714,906.75
    注射液所有权                        2,961,661.04            -186,468.00                               2,775,193.04药品批准文号四、减值准备合计
    五、无形资产账面价值合计           68,695,085.97           -1,145,348.42         3,505,085.26        64,044,652.29珍珠米专有技术
    星二号品种权                          150,000.00             -15,000.00                                 135,000.00
    省水稻所玉针香专营费                  350,000.00             -25,000.00                                 325,000.00
    商标权                                 87,464.50               7,088.00                                  94,552.50
    土地使用权                         65,145,960.43            -925,968.42          3,505,085.26        60,714,906.75
    注射液所有权                        2,961,661.04            -186,468.00                               2,775,193.04药品批准文号
          本期摊销额:1,145,348.42 元。
          湖南金健米业股份有限公司 2012 年半年度报告
          14、长期待摊费用:
                                                                           单位:元 币种:人民币
             项目               期初额        本期增加额      本期摊销额     其他减少额        期末额
    园林公司基地租赁款          3,142,532.85                       24,560.04                   3,117,972.81
    阳光乳业绿色食品使用费         24,000.00                        6,000.00                      18,000.00
             合计              3,166,532.85                       30,560.04                   3,135,972.81
          15、递延所得税资产/递延所得税负债:
          (一)递延所得税资产和递延所得税负债不以抵销后的净额列示
          已确认的递延所得税资产和递延所得税负债
                                                                           单位:元 币种:人民币
                 项目                          期末数                              期初数
       递延所得税资产:
       资产减值准备                                        585,314.13                       585,314.13
       小计                                                585,314.13                       585,314.13
          16、资产减值准备明细:
                                                                           单位:元 币种:人民币
                                                                                   本期减少          期末账面余
              项目                    期初账面余额             本期增加
                                                                                 转回       转销         额
    一、坏账准备                              40,247,638.39        1,833,638.68                         42,081,277.07
    二、存货跌价准备                           1,067,156.00                                              1,067,156.00三、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                      26,993,583.63                                             26,993,583.63八、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                        68,308,378.02         1,833,638.68                        70,142,016.70
          17、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                                                                          20,000,000.00
       抵押借款                                         181,000,000.00                  244,300,000.00
       保证借款                                         245,000,000.00                  301,000,000.00
       信用借款                                          18,500,000.00                    4,500,000.00
                     合计                               444,500,000.00                  569,800,000.00
          18、应付账款:
          (1) 应付账款情况
    湖南金健米业股份有限公司 2012 年半年度报告
                                                                  单位:元 币种:人民币
            项目                           期末数                         期初数
    1 年以内                                         75,816,692.15                  42,523,267.53
    1--2 年                                              81,104.28                     293,971.78
    2--3 年                                             143,507.63                     879,854.58
    3 年以上                                            450,247.20                   1,039,186.14
            合计                                 76,491,551.26                  44,736,280.03
    (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
                                                              单位: 元 币种:人民币
           单位名称                      期末数                         期初数
    金健米业(泰国)有限公司                                                         2,156,186.88
             合计                                                              2,156,186.88
    19、预收账款:
    (1) 预收账款情况
                                                                  单位:元 币种:人民币
             项目                           期末数                        期初数
    1 年以内                                        38,882,781.61                   40,515,652.47
    1--2 年                                            183,643.70                    1,052,567.42
    2--3 年                                            107,526.90                      646,107.90
    3 年以上                                            97,591.37                      613,022.61
             合计                               39,271,543.58                   42,827,350.40
    (2) 本报告期预收款项中预收持有公司 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。
    20、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        本期减少      期末账面余额
    一、工资、奖金、津贴和补贴      13,356,957.71    32,621,824.21   38,657,442.79    7,321,339.13
    二、职工福利费                                    2,312,455.97    2,149,961.58      162,494.39
    三、社会保险费                      18,691.55     5,882,032.55    5,385,058.19      515,665.91
      其中:基本养老保险            17,352.01     4,552,389.04    4,123,761.43      445,979.62
        医疗保险                       314.82       775,955.36      730,848.29       45,421.89
        失业保险                       793.62       267,242.37      250,175.80       17,860.19
        工伤保险                      -212.22       185,754.30      180,150.95        5,391.13
        生育保险                       443.32        84,265.48       83,695.72        1,013.08
        大病互助                                     16,426.00       16,426.00
    四、住房公积金                      -3,194.12     1,210,848.30    1,201,382.00        6,272.18
    五、辞退福利                                        239,022.00      239,022.00
    六、其他                                            355,408.00       76,008.00      279,400.00
    七、工会经费                     2,076,766.51       633,335.60      401,194.87    2,308,907.24
    八、教育费附加                   1,467,582.63       491,066.04      464,587.41    1,494,061.26
            合计                16,916,804.28    43,745,992.67   48,574,656.84  12,088,140.11
    工会经费和职工教育经费金额 3,802,968.50 元。
    21、应交税费:
            湖南金健米业股份有限公司 2012 年半年度报告
                                                                                     单位:元 币种:人民币
                    项目                                    期末数                           期初数
        增值税                                                       3,269,849.89                   2,424,120.45
        营业税                                                          40,761.12                     133,934.59
        企业所得税                                                   2,902,383.74                   5,665,647.26
        个人所得税                                                     869,444.56                     711,686.99
        城市维护建设税                                                 209,253.06                     149,332.42
        房产税                                                          87,581.53                     -49,870.40
        土地使用税                                                      82,550.93                     -53,382.17
        车船使用税                                                         132.00                         132.00
        印花税                                                          12,503.51                      26,821.30
        教育费附加                                                     149,580.45                     111,438.53
        土地增值税                                                                                        622.16
        其他                                                            55,863.87                      61,242.01
                    合计                                             7,679,904.66                   9,181,725.14
            22、其他应付款:
            (1) 其他应付款情况
                                                                                     单位:元 币种:人民币
                         项目                               期末数                           期初数
        1 年以内                                                  62,190,652.56                    37,303,989.92
        1--2 年                                                      141,155.18                    11,242,979.56
        2--3 年                                                    1,341,232.75                     2,892,061.35
        3 年以上                                                     413,085.68                     5,472,746.02
                         合计                                     64,086,126.17                    56,911,776.85
            (2) 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。
            23、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                                                117,000,000.00                    128,000,000.00
        保证借款                                                  28,000,000.00
        信用借款                                                   2,617,245.00                      2,617,245.00
                         合计                                   147,617,245.00                     130,617,245.00
            (2) 金额前五名的长期借款
                                                                                     单位:元 币种:人民币
                                                                                     利率      期末数          期初数
         贷款单位                   借款起始日            借款终止日         币种
                                                                                     (%)   本币金额        本币金额
    中国建设银行常德市分行          2009 年 1 月 4 日     2015 年 1 月 3 日     人民币     5.94   50,000,000.00   50,000,000.00
    中国建设银行常德市分行          2011 年 1 月 11 日    2013 年 1 月 10 日    人民币     6.56   28,000,000.00   28,000,000.00
    中国农业发展银行临澧县支行      2010 年 9 月 28 日    2015 年 9 月 25 日    人民币     5.76   27,000,000.00   30,000,000.00
    中国建设银行常德市分行          2011 年 12 月 21 日   2014 年 12 月 20 日   人民币    6.893   20,000,000.00   20,000,000.00
    中国建设银行常德市分行          2012 年 5 月 30 日    2014 年 12 月 20 日   人民币     6.65   20,000,000.00
      湖南金健米业股份有限公司 2012 年半年度报告
      合计                        /                   /             /             /    145,000,000.00     128,000,000.00
      24、其他非流动负债:
                                                                             单位:元 币种:人民币
                    项目                           期末账面余额                    期初账面余额
    递延收益                                                19,478,626.35                   14,500,000.00
                合计                                       19,478,626.35                   14,500,000.00
    递延收益明细情况
                              项目                                         期末                   期初
    稻米绿色供应链技术创新与设备研制 863 项目                                    600,000.00          600,000.00
    农业科技成果转化项目资金                                                  10,000,000.00      10,000,000.00
    大米质量检测平台建设资金                                                   1,200,000.00       1,200,000.00
    粮食食品安全检测能力专项资金                                               1,730,000.00
    沼气工程中央财政资金                                                       2,610,000.00        2,700,000.00
    鄂杂棉转基因项目                                                           1,862,000.00
    全国农产品加工技术研发体系建设项目                                         1,476,626.35
                          合计                                              19,478,626.35      14,500,000.00
      25、股本:
                                                                             单位:元 币种:人民币
                                                  本次变动增减(+、-)
                期初数                                                                                  期末数
                              发行新股        送股    公积金转股    其他              小计
    股份总数     544,459,617.00                                                                      544,459,617.00
      26、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                  65,151,747.17                                             65,151,747.17
           合计                 172,944,606.65                                            172,944,606.65
      27、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
      28、未分配利润:
                                                                             单位:元 币种:人民币
                      项目                                 金额              提取或分配比例(%)
      调整前 上年末未分配利润                             -246,217,726.29               /
      调整后 年初未分配利润                               -246,217,726.29               /
      加:本期归属于母公司所有者的净利润                    -9,150,666.93               /
      期末未分配利润                                      -255,368,393.22               /
      29、营业收入和营业成本:
      (1) 营业收入、营业成本
                                                                             单位:元 币种:人民币
    湖南金健米业股份有限公司 2012 年半年度报告
               项目                        本期发生额                           上期发生额
    主营业务收入                                         669,268,004.14                    669,641,412.83
    其他业务收入                                          16,108,804.77                     11,867,154.44
    营业成本                                             586,908,929.76                    595,564,811.35
    (2) 主营业务(分行业)
                                                                         单位:元 币种:人民币
                                本期发生额                                   上期发生额
    行业名称
                       营业收入            营业成本                营业收入             营业成本
    粮油食品加工业        460,915,468.74      416,858,220.11          480,118,702.92       449,580,572.06
    药业                  115,109,604.44       81,058,054.52          104,705,303.13        70,425,271.02
    种业                                                               18,941,453.50        12,108,893.33
    乳业                   40,173,656.35        27,824,808.12          26,703,596.87        17,479,193.00
    房地产业                  655,776.00           604,128.00            4,343,070.00         4,241,940.14
    建筑业                 30,887,875.00        29,319,883.33            8,598,834.69         8,165,982.70
    进出口                 19,276,625.37        17,514,502.49          23,451,297.92        21,604,384.49
    其他                    2,248,998.24         1,588,627.45            2,779,153.80         2,406,256.83
      合计            669,268,004.14       574,768,224.02         669,641,412.83       586,012,493.57
    (3) 主营业务(分产品)
                                                                         单位:元 币种:人民币
                                本期发生额                                   上期发生额
    产品名称
                       营业收入            营业成本                营业收入             营业成本
    粮油食品              460,915,468.74      416,858,220.11          480,118,702.92       449,580,572.06
    药品                  115,109,604.44       81,058,054.52          104,705,303.13        70,425,271.02
    农作物种子                                                         18,941,453.50        12,108,893.33
    乳品                   40,173,656.35        27,824,808.12          26,703,596.87        17,479,193.00
    商品房                    655,776.00           604,128.00            4,343,070.00         4,241,940.14
    建筑业                 30,887,875.00        29,319,883.33            8,598,834.69         8,165,982.70
    进出口贸易             19,276,625.37        17,514,502.49          23,451,297.92        21,604,384.49
    其他                    2,248,998.24         1,588,627.45            2,779,153.80         2,406,256.83
      合计            669,268,004.14       574,768,224.02         669,641,412.83       586,012,493.57
    (4) 主营业务(分地区)
                                                                         单位:元 币种:人民币
                                 本期发生额                                  上期发生额
    地区名称
                       营业收入             营业成本               营业收入             营业成本
    东北                       432,319.94           336,022.47             651,497.41           485,780.42
    华北                     9,779,151.49         9,447,538.23         13,581,549.81        12,914,931.21
    华东                   52,969,980.28        49,424,472.75          62,677,172.38        57,204,041.33
    中南地区              547,671,618.17       462,960,190.59         537,284,557.63       468,189,595.68
    西南                   27,286,788.90        25,268,680.78          23,120,042.81        19,607,436.09
    西北                   19,014,232.90        16,273,536.71          23,509,073.61        19,669,039.14
    国外                   12,113,912.46        11,057,782.49            8,817,519.18         7,941,669.70
      合计            669,268,004.14       574,768,224.02         669,641,412.83       586,012,493.57
    (5) 公司前五名客户的营业收入情况
                                                                          单位:元 币种:人民币
           客户名称                       营业收入                    占公司全部营业收入的比例(%)
    1                                               31,126,057.53                                   4.54
    湖南金健米业股份有限公司 2012 年半年度报告
    2                                               12,000,000.00                              1.75
    3                                               11,587,535.00                              1.69
    4                                                7,377,623.47                              1.08
    5                                                7,231,435.69                              1.06
              合计                              69,322,651.69                             10.12
    30、营业税金及附加:
                                                                     单位:元 币种:人民币
           项目            本期发生额                  上期发生额               计缴标准
    营业税                         1,101,311.75                  664,560.03 应纳税营业额
    城市维护建设税                 1,077,071.16                  719,933.33 应缴流转税税额
    教育费附加                       789,978.96                  488,901.07
    资源税                             42,934.32                    7,379.94
    土地增值税                                                     43,430.70
        合计                    3,011,296.19               1,924,205.07             /
    31、销售费用
                                                                    单位:元 币种:人民币
              项目                     本期发生额                         上期发生额
    运输费                                         18,303,561.25                     17,908,843.96
    差旅费                                         10,347,783.40                       7,479,318.02
    业务招待费                                      1,281,468.01                       1,938,099.15
    市场费用                                        4,043,835.48                       4,532,393.98
    工资及附加                                      5,322,355.83                       4,835,430.64
    广告宣传费                                      6,019,847.25                       2,192,145.66
    销售返利                                                                           2,898,400.00
    装卸费                                               1,150,571.49                  1,828,533.72
    办公费                                                 224,627.71                  1,053,874.89
    其他                                                10,461,210.21                  8,938,699.32
              合计                                  57,155,260.63                53,605,739.34
    32、管理费用
                                                                    单位:元 币种:人民币
            项目                       本期发生额                         上期发生额
    工资及附加                                     13,353,345.86                     15,595,790.18
    业务招待费                                      3,045,636.84                       2,931,657.76
    折旧费                                          3,335,664.18                       3,476,056.16
    无形资产摊销                                    1,636,907.80                       2,057,777.78
    咨询服务费                                      1,539,483.60                       1,959,208.00
    社会保险费                                        248,939.65                         338,038.86
    差旅费                                            869,479.90                         792,241.90
    研究费                                             96,119.69                         455,425.86
    税金                                            1,717,416.08                       1,905,466.89
    其他                                            5,179,171.18                       5,382,663.20
            合计                               31,022,164.78                     34,894,326.59
    33、财务费用
                                                                    单位:元 币种:人民币
              项目                      本期发生额                        上期发生额
    利息支出                                        17,663,276.91                    19,560,607.41
    利息收入                                        -1,264,356.77                     -2,430,443.28
    湖南金健米业股份有限公司 2012 年半年度报告
    汇兑损益                                               31,016.28                      -93,989.12
    手续费                                              1,283,601.60                      911,711.87
            合计                                   17,713,538.02                   17,947,886.88
    34、投资收益:
    (1) 投资收益明细情况
                                                                   单位:元 币种:人民币
                                                           本期发生额         上期发生额
    成本法核算的长期股权投资收益                                     50,000.00
    权益法核算的长期股权投资收益                                   226,262.77           160,319.63
    处置长期股权投资产生的投资收益                                                    1,936,759.63
                      合计                                     276,262.77         2,097,079.26
    35、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                                      1,833,638.68                3,121,425.03二、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                                    1,833,638.68                  3,121,425.03
    36、营业外收入:
    (1) 营业外收入情况
                                                                     单位:元 币种:人民币
         项目              本期发生额            上期发生额        计入当期非经常性损益的金额
    非流动资产处置利得合计       1,317,670.97                                          1,317,670.97
    无形资产处置利得             1,317,670.97                                          1,317,670.97
    政府补助                     2,599,386.36         31,412,515.50                      759,168.00
    其他                           358,361.15            201,768.38                      358,361.15
         合计                4,275,418.48         31,614,283.88                    2,435,200.12
    (2) 政府补助明细
                                                                     单位:元 币种:人民币
    项目                                            本期发生额          上期发生额         说明
    技术改造资金(食品工业企业诚信试点)                                       200,000.00
    生活必需品应急体系建设资金                                                  10,000.00
    支持国家级农业产业化龙头                                                27,086,700.00
    2010 粮食产业龙头企业技改贴息                                              290,000.00
    节能企业表彰奖                                                              10,000.00
       湖南金健米业股份有限公司 2012 年半年度报告
    2011 年地方特色产业中小企业发展专项资金                                          500,000.00
    种子储备补贴款                                                                   100,000.00
    农业部救灾备荒种子储备补贴项目                                                   364,000.00
    农业厅救灾备荒种子储备补贴项目                                                   568,000.00
    现代农业技术体系建设资金项目                                                     300,000.00
    省动态储备项目                                         1,338,240.00            1,030,198.00
    市级调节粮储备项目                                       501,978.36              233,617.50
    仓库维修项目                                                                     350,000.00
    科技部 863 项目                                                                  370,000.00
    高校毕业生就业见习补贴款                                  53,568.00
    湖南国际知名品牌支持资金                                  50,000.00
    农业产业化扶持资金                                        50,000.00
    培训补贴资金                                             136,800.00
    有机稻循环经济项目资金                                   200,000.00
    信息化应用示范企业资金                                    10,000.00
    大中型农村沼气资金项目                                    90,000.00
    常德市劳动就业服务管理处补助资金                          65,600.00
    财源贴息项目                                             100,000.00
    知识产权局文件专利补贴款                                   3,200.00
    合计                                               2,599,386.36           31,412,515.50
       37、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          计入当期非经常性损益的金额
    非流动资产处置损失合计           306,943.15          285,565.14                           306,943.15
    其中:固定资产处置损失           306,943.15          285,565.14                           306,943.15
    罚款支出                             684.00            77,436.14                              684.00
    其他                             291,167.23            25,332.50                          291,167.23
    非常损失                                               70,000.00
            合计                   598,794.38          458,333.78                           598,794.38
       38、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
         按税法及相关规定计算的当期所得税                  9,585.97                     19,675.33
         递延所得税调整                                                             3,317,172.01
                         合计                                 9,585.97              3,336,847.34
       39、基本每股收益和稀释每股收益的计算过程:
    项目                                                   序号                            本期数
    归属于母公司股东的净利润                               -1                                   -9,150,666.93
    归属于母公司股东的非经常性损益                         -2                                      1,817,899.64
    归属于母公司股东、扣除非经常性损益后的净利润           (3)=(1)-(2)                       -10,968,566.57
    期初股份总数                                           -4                                 544,459,617.00
    因公积金转增股本或股票股利分配等增加股份数             -5
    发行新股或债转股等增加股份数(Ⅰ)                       -6
    增加股份(Ⅰ)下一月份起至报告期期末的月份数             -7
    因回购等减少股份数                                     -8
    湖南金健米业股份有限公司 2012 年半年度报告
    减少股份下一月份起至报告期期末的月份数            -9
    报告期缩股数                                      -10
    报告期月份数                                      -11                                      6.00
                                                  (12)=(4)+(5)+(6) × (7) ÷
    发行在外的普通股加权平均数                                                       544,459,617.00
                                                  (11)-(8)×(9) ÷(11)-(10)
    基本每股收益(Ⅰ)                                  (13)=(1)÷(12)                        -0.0168
    基本每股收益(Ⅱ)                                  (14)=(3)÷(12)                        -0.0201稀释每股收益计算:
    归属于母公司普通股股东的合并净利润                (15)=(1)                        -9,150,666.93
    归属于母公司股东、扣除非经常性损益后的合并净利润 (16)=(3)                        -10,968,566.57
    已确认为费用的稀释性潜在普通股利息                -17
    稀释性潜在普通股的转换费用                        -18
    所得税税率                                     -19
    用以计算稀释每股收益的净利润(Ⅰ)               (20)=(15)+[(17)-(18)]×(19)        -9,150,666.93
    用以计算稀释每股收益的净利润(Ⅱ)               (21)=(16)+[(17)-(18)]×(19)       -10,968,566.57
    发行在外普通股的加权平均数                     (22)=(12)                         544,459,617.00假定稀释性潜在普通股全部转换为普通股而增加的普
                                               -23通股加权平均数
    稀释每股收益(Ⅰ)                               (24)=(20)÷[(22)+(23)]                   -0.0168
    稀释每股收益(Ⅱ)                                  (25)=(21)÷[(22)+(23)]                -0.0201
    40、现金流量表项目注释:
    (1) 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
    银行存款利息收入                                                                 1,264,356.77
    政府补助                                                                         2,599,386.36
    罚款收入等                                                                         358,361.15
    收到的往来款                                                                     7,030,366.72
                     合计                                                       11,252,471.00
    (2) 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
    手续费                                                                           1,283,601.60
    付现的管理费用                                                                 10,978,830.86
    付现的销售费用                                                                 50,832,576.15
                     合计                                                       63,095,008.61
    (3) 收到的其他与投资活动有关的现金
                                                                   单位:元 币种:人民币
                     项目                                            金额
    与资产相关的政府补助                                                             4,978,626.35
                     合计                                                         4,978,626.35
    41、现金流量表补充资料:
    (1) 现金流量表补充资料
             湖南金健米业股份有限公司 2012 年半年度报告
                                                                        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                                                            -8,324,718.25     4,366,355.03
      加:资产减值准备                                                    1,833,638.68    3,121,425.03
      固定资产折旧、油气资产折耗、生产性生物资产折旧                    20,122,920.07   18,993,335.64
      无形资产摊销                                                        1,145,348.42    2,017,773.74
      长期待摊费用摊销                                                       30,560.04       45,638.04
      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) -1,010,727.82        285,565.14
      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)                                    20,202,819.86   17,947,886.88
      投资损失(收益以“-”号填列)                                       -276,262.77   -2,097,079.26
      递延所得税资产减少(增加以“-”号填列)                                            3,317,172.01
      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)                                  15,437,180.76   44,412,321.98
      经营性应收项目的减少(增加以“-”号填列)                       -16,498,067.77  -31,500,729.40
      经营性应付项目的增加(减少以“-”号填列)                        31,942,606.41  -12,968,913.49
      其他
      经营活动产生的现金流量净额                                        64,605,297.63   47,940,751.34
      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                                                    83,225,001.50   80,030,056.47
      减:现金的期初余额                                               159,786,058.91 112,480,861.07
      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                                         -76,561,057.41  -32,450,804.60
             (2) 现金和现金等价物的构成
                                                                           单位:元 币种:人民币
                            项目                             期末数                   期初数
         一、现金                                              83,225,001.50            159,786,058.91
         其中:库存现金                                          1,486,114.40               996,323.19
               可随时用于支付的银行存款                        81,154,003.40            158,195,761.12
               可随时用于支付的其他货币资金                        584,883.70               593,974.60
               可用于支付的存放中央银行款项
               存放同业款项
               拆放同业款项
         二、现金等价物
         其中:三个月内到期的债券投资
         三、期末现金及现金等价物余额                             83,225,001.50            159,786,058.91
             (七) 关联方及关联交易
             1、本企业的母公司情况
                                                                                  单位:元 币种:人民币
                                                                     母公司对       母公司对
             企业              法人                        注册      本企业的       本企业的 本企业最       组织机构
    母公司名称           注册地                业务性质
             类型              代表                        资本      持股比例       表决权比 终控制方         代码
                                                                       (%)            例(%)
    中国农业银          常德市武          经营国家银行业监                                        中国农业
             其他              蒋祁                                      17.92          17.92               88648311-9
    行股份有限          陵区武陵          督管理机构依照法                                        银行股份
                湖南金健米业股份有限公司 2012 年半年度报告
    公司常德分            大道南段           律法规和其他规定                                有限公司
    行                    37 号              批准的业务。
                本公司母公司为中国农业银行股份有限公司常德分行,实际控制人为中国农业银行股份有限
                公司湖南省分行,最终控制方为中国农业银行股份有限公司。
                2、本企业的子公司情况
                                                                                          单位:元 币种:人民币
                                         法
                   企业                  人                                                   持股比    表决权    组织机构代
    子公司全称                注册地                     业务性质               注册资本
                   类型                  代                                                   例(%)     比例(%)       码
                                         表
                                            粮食收购,粮食加工、销售,销售
    湖南金健粮油实    有 限   常德市德山    李
                                            政策允许的农副产品、饲料、油脂
    业发展有限责任    责 任   开发区崇德    启                                   90,000,000       100.00    100.00   76563184-0
                                            化工产品、粮油机械设备及配件、
    公司              公司    路            盛
                                            包装材料;仓储。
                                            植物油脂油料收购、仓储保管、加
                                            工、销售;粮食收购;生产加工粮
                   有 限   常德市德山    张 油包装物;经销粮油及制品、油脂湖南金健植物油
                   责 任   开发区德山    思 化工产品、粮油机械及配件、政策   100,000,000       100.00    100.00   77229699-9有限责任公司
                   公司    北路 155 号   华 允许的农副产品收购、加工、销售;
                                            油脂油料及副产品进出口(以上国
                                            家有专项规定的除外)。
                           常德市德山       牧草种植、奶牛养殖、初奶收购、
    湖南阳光乳业股    股 份                 黎
                           经济开发区       乳品加工、销售(凭本企业卫生许    50,000,000        76.00     76.00   73049372-4
    份有限公司        公司                  军
                           桃林东路         可证)
                                            生产、销售大容量注射剂、冲洗剂;
                           常德市德山
                   有 限                 朱 经营化工产品(不含危险化学品);
    湖南金健药业有            经济开发区
                   责 任                 贵 五金和机械配件购销及进出口业务    90,000,000       100.00    100.00   70736498-3
    限责任公司                崇德路金健
                   公司                  元 (国家限定公司经营和国家禁止进
                           工业城
                                            出口的商品及技术除外)。
                           常德市武陵
                   有 限                 周
    湖南金恒房地产            区柳叶东路       房地产开发(凭资质等级证书经
                   责 任                 昌                                    50,000,000      100.00    100.00   75335214X
    有限公司                  金色晓岛会       营)。
                   公司                  明
                           所
                           长沙市韶山
    湖南乐米乐家庭                          李
                   股 份   北路 398 号      销售粮油、副食品、日用杂品;加
    营销股份有限公                          淑                                    10,000,000      100.00    100.00   71704815-9
                   公司    华盛花园 7       工(包装)粮食制品。
    司                                      兰
                           楼
                           常德市德山       粮、油及农副产品收购;开发、生
    湖南金健高科技    有 限                 李
                           樟木桥(金       产、销售食品及其包装材料(不含
    食品有限责任公    责 任                 新                                    20,000,000      100.00    100.00   72253573-6
                           健工业城         印制),与食品加工相关的机械,食
    司                公司                  鸿
                           内)             品化工添加剂。
                                            按三级建筑企业施工范围进行工业
                   有 限   常德市柳叶    关 与民用建筑工程的施工、中央空调湖南金健建筑有
                   责 任   路国安局三    心 系统工程的安装及维修服务;建筑     20,000,000       99.50     99.50   71704128-0限责任公司
                   公司    搂            益 五金、水暖器材、建筑材料的购销
                                            业务。
                                            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
    湖南金健米业进    有 限   常德市洞庭       进出口的商品及技术除外);经营进
                                         吴
    出口有限责任公    责 任   大道中段         料加工和“三来一补”业务;经营     10,000,000      100.00    100.00   73051001-0
                                         飞
    司                公司    138 号           对销贸易和转口贸易;粮油及其他
                                            农副产品的收购(国家有专项规定
                                            的除外)。
    常德金健物业服    有 限   常德市柳叶    黄 物业管理(凭资质证书经营)、房屋
                                                                                  500,000      100.00    100.00   76327192-5
    务有限公司        责 任   路(国安局    宙 租赁咨询、水电安装及维修,室内
               湖南金健米业股份有限公司 2012 年半年度报告
                   公司     办公大楼三     慧 装饰。
                            楼)
                   有 限    常德市柳叶        园林绿化工程设计、施工及绿地护
    常德金健园林建                             滕
                   责 任    路金色晓岛        养,苗木花卉种植、销售,租摆;         2,000,000        97.00      97.00     77005218-1
    设有限公司                                 勇
                   公司     会所 2 楼         盆景制作、销售;园林机械销售。
                                              粮食收购(有效期至 2012 年 9 月 5
                   有 限                   李
    湖南金健面制品              临澧县安福        日)、加工、销售;国家政策允许的
                   责 任                   新                                       90,000,000       100.00     100.00     76562461-6
    有限责任公司                工业园            农副产品收购、销售;饲料加工、
                   公司                    鸿
                                              销售。
                            常德市德山
                                              生产、销售定型粮油及其制品(大
                   有 限    开发区崇德     易
    湖南金健米业营                                米、杂粮、面粉、面条、米粉、食
                   责 任    路(金健总     继                                       10,000,000       100.00     100.00     68954828-6
    销有限公司                                    用油)、休闲食品、乳品及其乳制品、
                   公司     部办公楼三     中
                                              调味品。
                            层)
                            常德经济技
                            术开发区德
                   有 限                   林
    湖南金健粮油食              山镇樟木桥        粮油原料及其食品的技术研发、推
                   责 任                   利                                        5,000,000       100.00     100.00     59328060-9
    品检测有限公司              居委会崇德        广、检测、信息化应用
                   公司                    忠
                            路(金科大
                            楼 10 楼)
               3、本企业的合营和联营企业的情况
                                                                                                单位:元 币种:人民币
                                                                                                              本企业
                                                                                                     本企
                                                                                                              在被投
                      企业类                   法人代                                                业持                  组织机构代
    被投资单位名称                  注册地                       业务性质              注册资本                 资单位
                        型                       表                                                  股比                      码
                                                                                                              表决权
                                                                                                     例(%)
                                                                                                              比例(%)一、合营企业二、联营企业
                                                         提供客房、餐饮、卡拉
                                长沙市雨
    湖南华悦酒店有限     有限责                              OK、美容美发、足浴、打
                                花区韶山       罗广斌                              20,000,000.00        25         25     73051587-4
    公司                 任公司                              字、复印服务;销售服、
                                北路 398 号
                                                         百货、粮食(限批发)。
    金健米业( 泰国 )有   有限责     泰国北标
                                               邱彩素    大米加工与销售。                               49         49
    限公司               任公司     府
                                                                                              单位:元 币种:人民币
                                                                        期末净资产总      本期营业收入
      被投资单位名称              期末资产总额          期末负债总额                                         本期净利润
                                                                              额              总额一、合营企业二、联营企业
    湖南华悦酒店有限公司             103,322,803.04        17,239,085.61       86,083,717    23,011,497.25                 905,051.08
    金健米业(泰国)有限公司             9,693,388.35         9,103,702.67       589,685.68
               4、关联交易情况
                  本报告期公司无关联交易事项。
               5、关联方应收应付款项
               上市公司应收关联方款项:
                                                                                                单位:元 币种:人民币
                                                                        期末                                 期初
        项目名称                  关联方
                                                            账面余额           坏账准备             账面余额      坏账准备
        应收账款          金健米业(泰国)有限公司            52,353.00          3,664.71           206,946.76      14,486.27
              湖南金健米业股份有限公司 2012 年半年度报告
              (八) 股份支付:
                 无
              (九) 或有事项:
              为其他单位提供债务担保形成的或有负债及其财务影响:
    担保单位                    被担保单位                       贷款金融机构          担保借款金额      借款到期日    备注
    湖南金健米业股份有限公司    湖南金健种业有限责任公司       常德市农业发展银行      14,000,000.00     2012.7.25
              (十) 承诺事项:
                 无
              (十一) 母公司财务报表主要项目注释
              1、应收账款:
              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) 其他应收款按种类披露:
                                                                                       单位:元 币种:人民币
                                        期末数                                                期初数
                           账面余额                  坏账准备                      账面余额             坏账准备
      种类
                                      比例                          比例                    比例                 比例
                         金额                      金额                          金额                 金额
                                      (%)                           (%)                      (%)                 (%)单项金额重大并单
    项计提坏账准备的    55,098,004.43 20.55      44,135,622.41           80.10    54,978,771.85   19.75    44,135,622.41   80.28其他应收账款按组合计提坏账准备的其他应收账款:
    账龄分析法组合    212,700,773.95 79.32       15,089,956.14            7.09   223,017,265.70   80.12    15,799,304.56    7.08
    组合小计          212,700,773.95 79.32       15,089,956.14            7.09   223,017,265.70   80.12    15,799,304.56    7.08单项金额虽不重大
    但单项计提坏账准       353,901.27  0.13           353,901.27        100.00      353,901.27     0.13      353,901.27     100备的其他应收账款
      合计        268,152,679.65    /        59,579,479.82            /      278,349,938.82     /      60,288,828.24     /
              单项金额重大并单项计提坏帐准备的其他应收账款
                                                                                        单位:元    币种:人民币
             其他应收款内容        账面余额               坏账金额              计提比例(%)               理由
         1                        27,348,129.89           27,348,129.89                   100.00    收回可能性极小
         2                         4,703,741.81             4,703,741.81                  100.00    超额亏损子公司
         3                        21,974,402.89           11,012,020.87                    50.11    超额亏损子公司
         4                         1,071,729.84             1,071,729.84                  100.00    收回可能性极小
                 合计             55,098,004.43           44,135,622.41               /                     /
              组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                        单位:元 币种:人民币
                                          期末数                                            期初数
                                  账面余额                                          账面余额
               账龄
                                            比例           坏账准备                           比例     坏账准备
                                金额                                              金额
                                            (%)                                               (%)
         1 年以内小计      211,774,939.32   99.56      14,824,245.75         222,101,631.07   99.59 15,547,114.17
         1至2年                 10,200.00     0.01          1,020.00             100,000.00     0.04     10,000.00
         2至3年                100,000.00     0.05         20,000.00              25,000.00     0.01      5,000.00
                湖南金健米业股份有限公司 2012 年半年度报告
        3 年以上                  815,634.63          0.38       244,690.39         790,634.63         0.36       237,190.39
            合计              212,700,773.95        100.00    15,089,956.14     223,017,265.70       100.00    15,799,304.56
                期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                                             单位:元     币种:人民币
         其他应收款内容                  账面余额              坏账准备              计提比例(%)              计提理由
        1                                  300,000.00            300,000.00                    100.00     收回可能性极小
        2                                    15,000.00             15,000.00                   100.00     收回可能性极小
        3                                     8,379.27              8,379.27                   100.00     收回可能性极小
        4                                    30,522.00             30,522.00                   100.00     收回可能性极小
               合计                        353,901.27            353,901.27                /                      /
                (2) 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。
                (3) 其他应收账款金额前五名单位情况
                                                                                             单位:元 币种:人民币
                                                                                                      占其他应收账款
                单位名称            与本公司关系                  金额                  年限
                                                                                                        总额的比例(%)
        1                         关联方                       63,675,880.56      1 年以内                        23.75
        2                         关联方                       50,369,303.42      1 年以内                        18.78
        3                         关联方                       46,124,281.67      1 年以内                        17.20
        4                         关联方                       38,041,522.32      1 年以内                        14.19
        5                         非关联方                     27,348,129.89      5 年以上                        10.20
                  合计                    /                   225,559,117.86               /                      84.12
                (4) 其他应收关联方款项情况
                                                                                             单位:元 币种:人民币
                  单位名称                  与本公司关系                 金额            占其他应收账款总额的比例(%)
        1                                 全资子公司                   6,374,679.91                                2.38
        2                                 控股子公司                  38,041,522.32                               14.19
        3                                 全资子公司                  46,124,281.67                               17.20
        4                                 全资子公司                   4,675,985.21                                1.74
        5                                 控股子公司                   2,666,205.00                                0.99
        6                                 全资子公司                  22,002,159.49                                8.21
        7                                 全资子公司                  63,675,880.56                               23.75
        8                                 全资子公司                  50,369,303.42                               18.78
                    合计                          /                  233,930,017.58                               87.24
                3、长期股权投资
                按成本法核算
                                                                                              单位:元 币种:人民币
                                                                                                                                在被投
                                                                                                                       在被投
                                                                                                              本期计            资单位
                                                                                                                       资单位
    被投资单位            投资成本           期初余额         增减变动         期末余额         减值准备       提减值            表决权
                                                                                                                       持股比
                                                                                                                准备              比例
                                                                                                                       例(%)
                                                                                                                                (%)湖南金健粮油实业
                         90,000,000.00      90,000,000.00                     90,000,000.00   15,534,804.52             100.00   100.00发展有限责任公司湖南金健植物油有
                      100,000,000.00       100,000,000.00                   100,000,000.00    74,389,302.53             100.00   100.00限责任公司
    湖南阳光乳业股份         37,000,000.00      37,000,000.00    1,000,000.00     38,000,000.00   11,961,909.16              76.00    76.00
                湖南金健米业股份有限公司 2012 年半年度报告有限公司湖南金健药业有限
                       87,300,000.00      92,574,947.55                      92,574,947.55                             100.00     100.00责任公司湖南金恒房地产有
                       37,500,000.00      50,000,000.00                      50,000,000.00                             100.00     100.00限公司湖南乐米乐家庭营
                        9,000,000.00       9,000,000.00                       9,000,000.00     9,000,000.00              90.00     90.00销股份有限公司湖南金健高科技食
                       20,000,000.00      20,000,000.00                      20,000,000.00    20,000,000.00            100.00     100.00品有限责任公司湖南金健建筑有限
                        5,900,000.00      19,902,108.12                      19,902,108.12      767,981.99               99.50     99.50责任公司湖南金健米业进出
                       10,000,000.00      10,000,000.00                      10,000,000.00     4,329,267.55            100.00     100.00口有限责任公司湖南金健面制品有
                       90,000,000.00      90,000,000.00                      90,000,000.00    14,277,308.06            100.00     100.00限责任公司湖南金健米业营销
                       10,000,000.00      10,000,000.00                      10,000,000.00    10,000,000.00            100.00     100.00有限公司常德金健园林建设
                        1,805,033.84       1,805,033.84                       1,805,033.84      637,975.72               97.00     97.00有限公司湖南金健粮油食品
                        5,000,000.00                       5,000,000.00       5,000,000.00                             100.00     100.00检测有限公司武汉武大创新投资
                        2,000,000.00       2,000,000.00                       2,000,000.00                                5.19      5.19有限公司湖南金健种业有限
                        4,098,000.00       4,098,000.00                       4,098,000.00                               13.66     13.66责任公司湖南嘉业达电子有
                        3,234,000.00       3,234,000.00                       3,234,000.00                                9.80      9.80限公司
                按权益法核算
                                                                                             单位:元 币种:人民币
                                                                                                     本期            在被投      在被投资
                                                                                             减值    计提     现金   资单位      单位表决
    被投资单位         投资成本           期初余额         增减变动          期末余额
                                                                                             准备    减值     红利   持股比        权比例
                                                                                                     准备            例(%)      (%)湖南华悦酒店有限
                    34,250,000.00      21,294,666.59      226,262.77      21,520,929.36                                  25            25公司
                4、营业收入和营业成本:
                 营业收入、营业成本
                                                                                             单位:元 币种:人民币
                      项目                                  本期发生额                             上期发生额
          其他业务收入                                            1,242,500.00                            1,109,598.00
          营业成本                                                    97,930.33                              45,165.23
                5、投资收益:
                (1) 投资收益明细
                                                                                           单位:元 币种:人民币
                                                                                   本期发生额         上期发生额
          成本法核算的长期股权投资收益                                                 50,000.00
          权益法核算的长期股权投资收益                                               226,262.77           160,319.63
          处置长期股权投资产生的投资收益                                                                1,939,736.22
                                合计                                                 276,262.77         2,100,055.85
                (2) 按成本法核算的长期股权投资收益
         湖南金健米业股份有限公司 2012 年半年度报告
                                                                         单位:元 币种:人民币
          被投资单位               本期发生额            上期发生额      本期比上期增减变动的原因
    湖南嘉业达电子有限公司             50,000.00
              合计                     50,000.00                                        /
         (3) 按权益法核算的长期股权投资收益
                                                                         单位:元 币种:人民币
           被投资单位           本期发生额              上期发生额       本期比上期增减变动的原因
    湖南华悦酒店有限公司           226,262.77              160,319.63
               合计                 226,262.77              160,319.63              /
         6、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                                                                   -15,475,313.49       6,965,367.18
    加:资产减值准备                                                            -709,348.42       2,367,952.23
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             2,306,205.98       2,140,531.85
    无形资产摊销                                                                 215,070.78         494,500.50长期待摊费用摊销
    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)          -1,285,616.10         27,030.00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)                                             3,649,638.36      4,584,402.68
    投资损失(收益以“-”号填列)                                              -276,262.77     -2,100,055.85递延所得税资产减少(增加以“-”号填列)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)
    经营性应收项目的减少(增加以“-”号填列)                                17,435,883.17     14,533,290.72
    经营性应付项目的增加(减少以“-”号填列)                                23,211,630.99     13,958,902.99其他
    经营活动产生的现金流量净额                                                29,071,888.50     42,971,922.302.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                                                             8,454,387.00      3,387,376.04
    减:现金的期初余额                                                        42,124,679.91     20,905,414.00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                                                 -33,670,292.91     -17,518,037.96
         (十二) 补充资料
         1、当期非经常性损益明细表
                                                                  单位:元 币种:人民币
                                      项目                                          金额
    非流动资产处置损益                                                         1,010,727.82
    计入当期损益的政府补助,但与公司正常经营业务密切相关,符合国家政策规定、按
                                                                                 759,168.00
    照一定标准定额或定量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                           66,509.92
    所得税影响额                                                                   11,631.23
    少数股东权益影响额(税后)                                                   -30,137.33
            湖南金健米业股份有限公司 2012 年半年度报告
                                               合计                                            1,817,899.64
            2、净资产收益率及每股收益
                                                            加权平均净资产收                每股收益
                       报告期利润
                                                                益率(%)         基本每股收益    稀释每股收益
    归属于公司普通股股东的净利润                                           -1.89          -0.0168         -0.0168
    扣除非经常性损益后归属于公司普通股股东的净利润                         -2.27          -0.0201         -0.0201
            3、公司主要会计报表项目的异常情况及原因的说明
    一、资产负债表项目                                                                         单位:元
           项目                2012 年 6 月    上年末金额        增减额       增减比例%               说明
         应收票据              6,468,553.16 28,261,167.42 -21,792,614.26          -77.11    票据到期减少
        其它应收款          13,293,960.57 7,422,611.77         5,871,348.80        79.10    新增信息化改造等往来
         在建工程              8,522,009.48 3,616,571.96       4,905,437.52       135.64    阳光乳业技改项目等增加
         应付账款           76,491,551.26 44,736,280.03       31,755,271.23        70.98    未付采购款增加
    一年内到期的非流动负债                      10,000,000.00 -10,000,000.00       -100.00    偿还到期贷款
      二、利润表项目                                                                       单位:元
           项目                2012 年 6 月    上年同期数        增减额       增减比例%               说明
      营业税金及附加           3,011,296.19 1,924,205.07       1,087,091.12        56.50    建筑、药业等应税收入增加
    投资收益(损失以"-"号填列)     276,262.77 2,097,079.26      -1,820,816.49       -86.83    上年含深圳开泰处置收益
        营业外收入             4,275,418.48 31,614,283.88 -27,338,865.40          -86.48    政府补助收入减少
        营业外支出               598,794.38     458,333.78       140,460.60        30.65 资产处置等损失增加
        所得税费用                  9,585.97 3,336,847.34     -3,327,261.37       -99.71 应税所得减少
            八、备查文件目录
            1、载有董事长亲自签名的 2012 年半年度报告文本;
            2、载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本;
            3、报告期内在中国证监会指定报刊上公开披露过的所有文件的正本及公告的原稿。
                                                                                    董事长:周星辉
                                                                          湖南金健米业股份有限公司
                                                                                  2012 年 8 月 14 日
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