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华升股份(600156)公告正文

华升股份:2012年半年度报告

公告日期 2012-08-16
股票简称:华升股份 股票代码:600156
湖南华升股份有限公司
       6001562012 年半年度报告湖南华升股份有限公司 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............................................................................................................. 4
    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 ................................................................................................................................ 6
    七、   财务会计报告(未经审计)............................................................................................... 10
    八、   备查文件目录 ...................................................................................................................... 61湖南华升股份有限公司 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)如有董事未出席董事会,应当单独列示其姓名
       未出席董事姓名        未出席董事职务            未出席董事的说明                被委托人姓名
    陈树津                   独立董事                   因公出差                   汤健(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                      刘政
    主管会计工作负责人姓名                              王庆文
    会计机构负责人(会计主管人员)姓名                  王庆文公司负责人刘政、主管会计工作负责人王庆文及会计机构负责人(会计主管人员)王庆文声明: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                                   湖南华升股份有限公司
    公司的法定中文名称缩写                               华升股份
    公司的法定英文名称                                   Hunan Huasheng    Co.,Ltd
    公司的法定英文名称缩写                               HNHS
    公司法定代表人                                       刘政(二) 联系人和联系方式
                                              董事会秘书                          证券事务代表
    姓名                                朱小明                            段传华
                                     湖南省长沙市芙蓉中路三段 420      湖南省长沙市芙蓉中路三段 420联系地址
                                     号华升大厦                        号华升大厦
    电话                                0731-85237818                     0731-85237818
    传真                                0731-85237861                     0731-85237861
    电子信箱                            hnhsgf@163.com                    hnhsgf@163.com湖南华升股份有限公司 2012 年半年度报告(三) 基本情况简介
    注册地址                                                   湖南省长沙市芙蓉中路三段 420 号华升大厦
    注册地址的邮政编码                                         410015
    办公地址                                                   湖南省长沙市芙蓉中路三段 420 号华升大厦
    办公地址的邮政编码                                         410015
    电子信箱                                                   hnhsgf@163.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                 上海证券报
    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
                                                            湖南省长沙市芙蓉中路三段 420 号华升大厦九楼公司半年度报告备置地点
                                                            公司董事会秘书办公室(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         华升股份                  600156               益鑫泰(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
                                                                                         本报告期末比上年度
                                   本报告期末                        上年度期末
                                                                                             期末增减(%)
    总资产                             1,083,011,677.96                 1,095,527,552.65                   -1.14
    所有者权益(或股东权益)                599,937,317.95               606,922,107.23                    -1.15归属于上市公司股东的每
                                                1.4920                          1.5093                  -1.15股净资产(元/股)
                                                                                         本报告期比上年同期
                               报告期(1-6 月)                      上年同期
                                                                                               增减(%)
    营业利润                                 -8,275,853.54                 -6,935,257.83                  不适用
    利润总额                                  1,416,816.58                  3,731,563.23                  -62.03归属于上市公司股东的净
                                           1,057,424.76                  2,227,974.53                  -52.54利润归属于上市公司股东的扣
                                          -7,431,567.53                 -8,146,305.24                  不适用除非经常性损益的净利润
    基本每股收益(元)                               0.0026                          0.0055                 -52.73扣除非经常性损益后的基
                                                -0.0185                      -0.0203                   不适用本每股收益(元)
    稀释每股收益(元)                               0.0026                          0.0055                 -52.73加权平均净资产收益率
                                                     0.17                         0.37     减少 0.20 个百分点(%)
    经营活动产生的现金流量                    3,379,460.42                -26,240,148.29                  不适用湖南华升股份有限公司 2012 年半年度报告净额每股经营活动产生的现金
                                                      0.0084                      -0.0653                           不适用流量净额(元)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                                                                                            126,832.44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、按照一定标准定额或定                                                               9,116,871.84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                                                                          575,798.28
    所得税影响额                                                                                                 -376,487.52
    少数股东权益影响额(税后)                                                                                   -954,022.75
                              合计                                                                            8,488,992.29三、 股本变动及股东情况(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                                                                                      39,601 户
                                                  前十名股东持股情况
                                          持股比例                      报告期   持有有限售条件股份     质押或冻结的
          股东名称           股东性质                     持股总数
                                            (%)                         内增减         数量                 股份数量
                                                                                                       质
    湖南华升集团公司             国有法人        40.11       161,304,592                              0          45,000,000
                                                                                                       押中国信达资产管理公司长沙
                              国有法人         1.60         6,455,401                              0   未知办事处
    罗国强                      境内自然人        1.26         5,100,096                              0   未知
    齐丽萍                      境内自然人        0.65         2,647,676                              0   未知
    中国服装集团公司             国有法人         0.58         2,344,120                              0   未知湖南省益阳市财源建设投资
                              国有法人         0.45         1,822,074                              0   未知有限公司
    曹冬香                      境内自然人        0.36         1,460,000                              0   未知
    罗夏薇                      境内自然人        0.34         1,383,545                              0   未知华泰证券股份有限公司客户
                                  其他         0.31         1,277,870                              0   未知信用交易担保证券账户
    谭文锦                      境内自然人        0.31         1,267,000                              0   未知
                                            前十名无限售条件股东持股情况
                股东名称                  持有无限售条件股份的数量                    股份种类及数量湖南华升股份有限公司 2012 年半年度报告
    湖南华升集团公司                                       161,304,592   人民币普通股
    中国信达资产管理公司长沙办事处                           6,455,401   人民币普通股
    罗国强                                                   5,100,096   人民币普通股
    齐丽萍                                                   2,647,676   人民币普通股
    中国服装集团公司                                         2,344,120   人民币普通股
    湖南省益阳市财源建设投资有限公司                         1,822,074   人民币普通股
    曹冬香                                                   1,460,000   人民币普通股
    罗夏薇                                                   1,383,545   人民币普通股华泰证券股份有限公司客户信用交易担保
                                                          1,277,870   人民币普通股证券账户
    谭文锦                                                   1,267,000   人民币普通股
                                        公司前十大股东中第 1、2、5、6 位为国有法人股股东,之间不存在关联关系,也不
    上述股东关联关系或一致行动的说明       属于《上市公司持股变动信息披露管理办法》中规定的一致行动人,其余股东本公司
                                        未知其之间是否存在关联关系或一致行动关系。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、2012 年 2 月 1 日,因退休原因,黎晓彤先生辞去公司董事职务。2、2012 年 4 月 18 日,公司 2011 年度股东大会审议通过,补选朱小明女士为公司第五届董事会董事。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,由于世界经济持续低迷,欧债危机不断蔓延,国际市场需求不振,给纺织外贸企业的生产经营带来前所未有的困难和压力。面对困难和压力,全公司上下始终保持旺盛的斗志,正确分析和研判形势,采取有效的应对措施,取得了一定的经营效益,确保了企业生产经营的正常运转。1-6 月实现营业收入 36720.32 万元,完成进出口总额 4500 万美元,实现利润 141.68 万元。报告期内,在广泛收集市场信息和主动与客户对接的基础上,我们及时开发了苎麻针织纱布、家纺面料、高档混纺纱线、休闲面料及亚麻混纺产品等,其中,针织面料实现销售收入同比增加 23%;家纺产品实现销售收入同比增加 13%;目前,公司纺织产品已形成了苎麻、亚麻、大麻、化纤及其它复合纤维的"大麻纺"格局,产品覆盖服装服饰、家纺家居、产业用纺织品等多个领域。报告期内,由于受外部经济环境的影响,加上生产要素成本居高不下,导致纺织外贸生产主业盈利状况不太好,下半年,公司将进一步加大力度,积极调整产品结构,狠抓市场开拓,加快品牌建设步伐,加强内部管理、控制成本,不断提升主营业务盈利水平。湖南华升股份有限公司 2012 年半年度报告(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
                                                         营业利润率    营业收入比上      营业成本比上    营业利润率比上年
    分行业或分产品      营业收入       营业成本
                                                             (%)       年同期增减(%)    年同期增减(%)      同期增减(%)分行业
    纺织业务          295,814,045.65   280,468,365.94              5.19          -13.09            -11.21   减少2.01 个百分点
    其他业务           65,351,876.89    61,606,849.86              5.73           21.35            24.95    减少2.71 个百分点分产品
    纱                 33,566,401.91    32,592,277.05              2.90           25.20            25.10    增加0.08 个百分点
    布                217,148,076.27   209,851,463.65              3.36          -14.17            -12.61   减少1.72 个百分点
    服装               37,987,451.42    34,060,341.98             10.34          -50.44            -47.56   减少4.93 个百分点工程机械国际贸
                    42,389,541.69    37,648,541.58             11.18           99.40           101.29    减少0.84 个百分点易
    陶瓷国际贸易        6,317,419.28     5,569,841.57             11.83           20.34            18.75    增加1.18 个百分点家纺产品国际贸
                     7,068,574.95     6,894,000.36              2.47           28.10            29.61    减少1.13 个百分点易纺织机械等设备
                    16,688,457.02    15,458,749.61              7.37          190.24           190.38    减少0.04 个百分点进口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(%)
    境外销售                                            307,063,267.63                                                 -8.06
    境内销售                                             54,102,654.91                                                -10.19(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。六、 重要事项(一) 公司治理的情况报告期内,公司能严格按照《公司法》、《证券法》、《上市公司治理准则》等法律法规及中国证监会、上海证券交易所发布的有关上市公司治理的规范性文件的要求,不断完善公司法人治理结构,建立了一系列公司治理的细则和内控制度,并严格依法运作。公司股东大会、董事会、监事会和经营班子的各项工作都是在《公司法》和《公司章程》规定的范围内进行。公司内部控制规范体系建设进展顺利。(二) 报告期实施的利润分配方案执行情况湖南华升股份有限公司 2012 年半年度报告湖南华升股份有限公司 2011 年年度股东大会于 2012 年 4 月 18 日召开,会议审议批准了公司《2011 年度利润分配预案》,以公司现有总股本 402110702 股为基数,向全体股东每 10 股派发红利 0.2 元(含税),并于报告期内实施了分红派息(股权登记日:2012 年 5 月 30 日 除息日:2012 年 5 月 31 日,现金红利发放日:2012 年 6 月 6 日)。(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1、 持有非上市金融企业股权情况
                                                                                         报告期所有
    所持对象   最初投资成                     占该公司股        期末账面价    报告期损益                 会计核算科
                          持有数量(股)                                                 者权益变动                股份来源
    名称     本(元)                       权比例(%)       值(元)       (元)                       目
                                                                                          (元)湘财证券
                                                                                                      长期股权投
    有限责任   226,999,680      73,333,300          2.45         11,349,984                                                投入
                                                                                                              资
    公司
    合计   226,999,680      73,333,300             /         11,349,984                                       /              /(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) 重大关联交易
    本报告期公司无重大关联交易事项。(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) 租赁情况本公司及控股子公司将部分房屋建筑物租赁给有关单位,该资产涉及的金额 5749.56 万元,租赁的期限为 2012 年 1 月 1 日至 2012 年 12 月 31 日,报告期内收到租金 322.42 万元,租金的确认依据是有关的租赁合同。2、 担保情况
                                                                                        单位:万元 币种:人民币湖南华升股份有限公司 2012 年半年度报告
                         公司对外担保情况(不包括对控股子公司的担保)
    报告期内担保发生额合计(不包括对子公司的担保)                                                 0
    报告期末担保余额合计(A)(不包括对子公司的担保)                                              0
                                    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                                                             4,000
    报告期末对子公司担保余额合计(B)                                                          7,500
                          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)                                                                            7,500
    担保总额占公司净资产的比例(%)                                                              11.64其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                0直接或间接为资产负债率超过 70%的被担保对象提供的
                                                                                                0债务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                         0
    上述三项担保金额合计(C+D+E)                                                                  03、 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1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:            否(十一) 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
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项的说明
    本报告期公司无其他重大事项。(十三) 信息披露索引
                                                                               刊载的互联网网站及
              事项                  刊载的报刊名称及版面         刊载日期
                                                                                   检索路径
    关于本公司控股股东湖南华升        《上海证券报》B34 版    2012 年 1 月 5 日   http://www.sse.com.cn湖南华升股份有限公司 2012 年半年度报告集团公司与湖南汇一制药机械有限公司股权置换事项获国务院国资委批准的公告
    关于公司董事辞职的公告            《上海证券报》B8 版    2012 年 2 月 1 日    http://www.sse.com.cn第五届董事会第八次会议决议
                                   《上海证券报》B23 版   2012 年 2 月 23 日   http://www.sse.com.cn公告关于为控股子公司提供授信担
                                   《上海证券报》B23 版   2012 年 2 月 23 日   http://www.sse.com.cn保的公告
    2011 年度报告摘要                 《上海证券报》B50 版   2012 年 3 月 28 日   http://www.sse.com.cn第五届董事会第九次会议决议
    公告暨召开 2011 年度股东大会      《上海证券报》B50 版   2012 年 3 月 28 日   http://www.sse.com.cn的通知第五届监事会第六次会议决议
                                   《上海证券报》B50 版   2012 年 3 月 28 日   http://www.sse.com.cn公告
    2011 年年度股东大会决议公告       《上海证券报》B4 版    2012 年 4 月 19 日   http://www.sse.com.cn
    2012 年第一季度报告               《上海证券报》B28 版   2012 年 4 月 26 日   http://www.sse.com.cn
    2011 年度分红派息实施公告         《上海证券报》B37 版   2012 年 5 月 25 日   http://www.sse.com.cn湖南华升股份有限公司 2012 年半年度报告七、 财务会计报告(未经审计)(十四) 财务报表
                                      合并资产负债表
                                     2012 年 6 月 30 日
    编制单位:湖南华升股份有限公司                                   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                            (六)-1            86,954,270.46         97,069,996.45
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                            (六)-2               794,541.21          2,854,488.99
    应收账款                            (六)-3            12,414,829.69         11,751,723.50
    预付款项                            (六)-5           192,194,800.82        166,505,671.32
    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                          (六)-4            28,220,325.05         24,554,701.66
    买入返售金融资产
    存货                                (六)-6           337,064,287.42        362,216,149.23
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                       657,643,054.65        664,952,731.15非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                        (六)-7、8         26,748,962.66         26,734,052.85
    投资性房地产                        (六)-9            37,356,725.78         38,113,462.74
    固定资产                            (六)-10          163,255,885.90        158,694,075.92
    在建工程                            (六)-11            1,728,385.39          8,714,679.38
    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                            (六)-12          170,374,590.45        172,225,385.42
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                      (六)-13           25,904,073.13         26,093,165.19
    其他非流动资产
       非流动资产合计                                    425,368,623.31         430,574,821.50
          资产总计                                     1,083,011,677.96       1,095,527,552.65湖南华升股份有限公司 2012 年半年度报告流动负债:
    短期借款                     (六)-15         40,400,000.00        52,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                     (六)-16        149,106,179.83       143,493,144.95
    预收款项                     (六)-17        126,512,796.94       128,895,847.30
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                 (六)-18         25,625,108.21        28,641,154.74
    应交税费                     (六)-19          2,712,932.48         6,069,324.88
    应付利息
    应付股利
    其他应付款                   (六)-20         42,241,093.68        28,288,989.03
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                              386,598,111.14       387,388,460.90非流动负债:
    长期借款
    应付债券
    长期应付款                   (六)-21         31,003,031.26        31,003,031.26
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债               (六)-22         20,978,425.21        25,624,744.05
      非流动负债合计                             51,981,456.47        56,627,775.31
        负债合计                                438,579,567.61       444,016,236.21所有者权益(或股东权益):
    实收资本(或股本)           (六)-23        402,110,702.00       402,110,702.00
    资本公积                     (六)-24        105,480,539.92       105,480,539.92
    减:库存股
    专项储备
    盈余公积                     (六)-25         19,011,947.62        19,011,947.62
    一般风险准备
    未分配利润                   (六)-26         73,334,128.41        80,318,917.69
    外币报表折算差额
    归属于母公司所有者权益合计                  599,937,317.95       606,922,107.23
    少数股东权益                                 44,494,792.40        44,589,209.21
        所有者权益合计                          644,432,110.35       651,511,316.44
      负债和所有者权益总计                    1,083,011,677.96     1,095,527,552.65法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                      母公司资产负债表
                                      2012 年 6 月 30 日编制单位:湖南华升股份有限公司
                                                                            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                                               12,349,019.14                   7,450,883.38
    交易性金融资产
    应收票据
    应收账款
    预付款项                                               16,394,900.00                  16,394,900.00
    应收利息
    应收股利
    其他应收款                                             86,090,089.01                 110,179,049.54
    存货
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                       114,834,008.15                 134,024,832.92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                                          446,054,438.78                 446,039,528.97
    投资性房地产
    固定资产                                                 401,058.27                      443,758.49
    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
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                         18,712,485.76                  18,901,577.82
    其他非流动资产
        非流动资产合计                                     465,167,982.81                 465,384,865.28
          资产总计                                         580,001,990.96                 599,409,698.20湖南华升股份有限公司 2012 年半年度报告流动负债:
    短期借款                                    20,000,000.00        50,000,000.00
    交易性金融负债
    应付票据
    应付账款
    预收款项
    应付职工薪酬                                    92,378.11            95,930.11
    应交税费                                      452,893.86          1,164,559.46
    应付利息
    应付股利
    其他应付款                                  21,356,882.51         1,005,705.59
    一年内到期的非流动负债
    其他流动负债
          流动负债合计                           41,902,154.48        52,266,195.16非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
          非流动负债合计
            负债合计                             41,902,154.48        52,266,195.16所有者权益(或股东权益):
    实收资本(或股本)                         402,110,702.00       402,110,702.00
    资本公积                                   105,423,523.50       105,423,523.50
    减:库存股
    专项储备
    盈余公积                                    19,011,947.62        19,011,947.62
    一般风险准备
    未分配利润                                  11,553,663.36        20,597,329.92所有者权益(或股东权益)
                                                538,099,836.48       547,143,503.04合计
          负债和所有者权益
                                                580,001,990.96       599,409,698.20(或股东权益)总计法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                           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                     (六)-27                 367,203,241.43       402,607,255.87
    其中:营业收入                (六)-27                 367,203,241.43       402,607,255.87
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                    375,494,004.78                411,442,972.66
    其中:营业成本                (六)-27        346,663,578.16                371,613,404.55
           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          (六)-28             840,360.74                   691,350.85
           销售费用                (六)-29         12,375,454.28                 14,375,140.83
           管理费用                (六)-30         15,742,546.33                 19,902,083.53
           财务费用                (六)-31           1,083,615.05                 4,583,326.53
           资产减值损失            (六)-33          -1,211,549.78                   277,666.37
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填
                                   (六)-32              14,909.81                 1,900,458.96列)
         其中:对联营企业和合营企
                                                        14,909.81                   442,125.63业的投资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                  -8,275,853.54                -6,935,257.83
    加:营业外收入                (六)-34           9,694,063.28                10,847,553.74
    减:营业外支出                (六)-35               1,393.16                   180,732.68
       其中:非流动资产处置损失                                                      5,040.48四、利润总额(亏损总额以“-”号
                                                     1,416,816.58                 3,731,563.23填列)
    减:所得税费用                (六)-36             453,808.63                 1,743,710.95
    五、净利润(净亏损以“-”号填列)                     963,007.95                 1,987,852.28
    归属于母公司所有者的净利润                      1,057,424.76                 2,227,974.53
    少数股东损益                                      -94,416.81                  -240,122.25六、每股收益:
    (一)基本每股收益            (六)-37                 0.0026                       0.0055
    (二)稀释每股收益            (六)-37                 0.0026                       0.0055七、其他综合收益
    八、综合收益总额                                       963,808.63                 1,987,852.28
    归属于母公司所有者的综合收益
                                                     1,057,424.76                 2,227,974.53总额
    归属于少数股东的综合收益总额                      -94,416.81                  -240,122.25法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                          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                                                                               3,000.00
    减:营业成本
          营业税金及附加                                                                     430.50
          销售费用
          管理费用                                            2,999,776.62            2,366,506.96
          财务费用                                              -82,396.82              604,402.22
          资产减值损失                                       -1,901,017.47              964,662.79
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                                                14,909.81             1,900,458.96填列)
            其中:对联营企业和合营
                                                                14,909.81               442,125.63企业的投资收益
    二、营业利润(亏损以“-”号填列)                          -1,001,452.52            -2,032,543.51
    加:营业外收入                                                                   6,754,904.66
    减:营业外支出
          其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                             -1,001,452.52            4,722,361.15填列)
    减:所得税费用                                                                   1,311,224.58
    四、净利润(净亏损以“-”号填列)                          -1,001,452.52            3,411,136.57五、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                                            -1,001,452.52            3,411,136.57法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                         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                                 380,818,772.00   476,683,668.80
    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                                                51,572,960.78    52,510,898.57
    收到其他与经营活动有关的现金                                   6,736,033.89     7,758,606.89
        经营活动现金流入小计                                      439,127,766.67   536,953,174.26
    购买商品、接受劳务支付的现金                                 349,248,892.66   491,640,833.98
    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                                52,579,902.54    39,861,253.39
    支付的各项税费                                                17,396,737.29    13,071,980.73
    支付其他与经营活动有关的现金                                  16,522,773.76    18,619,254.45
        经营活动现金流出小计                                      435,748,306.25   563,193,322.55
          经营活动产生的现金流量净额                                3,379,460.42   -26,240,148.29二、投资活动产生的现金流量:
    收回投资收到的现金                                                             20,000,000.00
    取得投资收益收到的现金                                                          1,458,333.33
    处置固定资产、无形资产和其他长期资产收回                        164,270.00      6,151,225.25湖南华升股份有限公司 2012 年半年度报告的现金净额
    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                                164,270.00     27,609,558.58
    购建固定资产、无形资产和其他长期资产支付
                                                            607,545.29       975,114.82的现金
    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                                          16,394,900.00
        投资活动现金流出小计                                607,545.29     17,370,014.82
          投资活动产生的现金流量净额                        -443,275.29    10,239,543.76三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                     4,400,000.00
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                   38,400,000.00    50,000,000.00
    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                              38,400,000.00    54,400,000.00
    偿还债务支付的现金                                   50,000,000.00
    分配股利、利润或偿付利息支付的现金                    1,451,911.12     1,243,421.11
    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                              51,451,911.12     1,243,421.11
          筹资活动产生的现金流量净额                     -13,051,911.12    53,156,578.89四、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                            -10,115,725.99    37,155,974.36
    加:期初现金及现金等价物余额                         97,069,996.45    76,393,897.20
    六、期末现金及现金等价物余额                             86,954,270.46   113,549,871.56法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                     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                                                   3,000.00
    收到的税费返还
    收到其他与经营活动有关的现金                             41,231,056.61
       经营活动现金流入小计                                   41,231,056.61         3,000.00
    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                            1,357,532.52     1,266,460.00
    支付的各项税费                                              916,801.90       710,823.96
    支付其他与经营活动有关的现金                              2,976,869.53    57,908,449.30
       经营活动现金流出小计                                    5,251,203.95    59,885,733.26
         经营活动产生的现金流量净额                           35,979,852.66   -59,882,733.26二、投资活动产生的现金流量:
    收回投资收到的现金                                                       20,000,000.00
    取得投资收益收到的现金                                                    1,458,333.33
    处置固定资产、无形资产和其他长期资产收回的
                                                                               6,126,337.50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                                                   27,584,670.83
    购建固定资产、无形资产和其他长期资产支付的
                                                                  13,348.00现金
    投资支付的现金                                                           16,394,900.00
    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                                       13,348.00   16,394,900.00
         投资活动产生的现金流量净额                              -13,348.00   11,189,770.83三、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                                       20,000,000.00   50,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                                626,956.00
       筹资活动现金流入小计                                   20,000,000.00   50,626,956.00
    偿还债务支付的现金                                       50,000,000.00
    分配股利、利润或偿付利息支付的现金                        1,068,368.90    1,243,421.11
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                                   51,068,368.90    1,243,421.11
         筹资活动产生的现金流量净额                         -31,068,368.90    49,383,534.89四、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                                   4,898,135.76      690,572.46
    加:期初现金及现金等价物余额                              7,450,883.38    9,557,553.19
    六、期末现金及现金等价物余额                                  12,349,019.14   10,248,125.65法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                                        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                                             减:
                            实收资本                               专项                       一般风                   其   少数股东权益      所有者权益合计
                                             资本公积       库存             盈余公积                  未分配利润
                           (或股本)                              储备                       险准备                   他
                                                            股
    一、上年年末余额         402,110,702.00   105,480,539.92                  19,011,947.62               80,318,917.69          44,589,209.21     651,511,316.44加:会计政策变更前期差错更正其他
    二、本年年初余额         402,110,702.00   105,480,539.92                  19,011,947.62               80,318,917.69          44,589,209.21     651,511,316.44三、本期增减变动金额
                                                                                                       -6,984,789.28             -94,416.81      -7,079,206.09(减少以“-”号填列)
    (一)净利润                                                                                           1,057,424.76             -94,416.81        963,007.95(二)其他综合收益上述(一)和(二)小
                                                                                                        1,057,424.76             -94,416.81        963,007.95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                                                                                        -8,042,214.04                             -8,042,214.041.提取盈余公积2.提取一般风险准备3.对所有者(或股东)
                                                                                                       -8,042,214.04                             -8,042,214.04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         402,110,702.00   105,480,539.92                  19,011,947.62               73,334,128.41          44,494,792.40     644,432,110.35湖南华升股份有限公司 2012 年半年度报告
                                                                                                            单位:元 币种:人民币
                                                                                         上年同期金额
                                                                     归属于母公司所有者权益
         项目                                                                                                                       少数股东       所有者权益合
                            实收资本                        减:库存    专项                       一般风
                                             资本公积                               盈余公积                 未分配利润     其他       权益             计
                           (或股本)                         股        储备                       险准备
    一、上年年末余额       402,110,702.00   105,480,539.92                         19,011,947.62             76,026,769.03          39,826,581.44   642,456,540.01
    加:会计政策变更
    前期差错更正
         其他
    二、本年年初余额       402,110,702.00   105,480,539.92                         19,011,947.62             76,026,769.03          39,826,581.44   642,456,540.01三、本期增减变动金额
                                                                                                            2,227,974.53           4,236,878.42     6,464,852.95(减少以“-”号填列)
    (一)净利润                                                                                           2,227,974.53            -240,122.25     1,987,852.28
    (二)其他综合收益上述(一)和(二)小
                                                                                                            2,227,974.53            -240,122.25     1,987,852.28
          计(三)所有者投入和减
                                                                                                                                   4,477,000.67     4,477,000.67
        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                                                                                                                    4,477,000.67     4,477,000.67
    (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       402,110,702.00   105,480,539.92                         19,011,947.62             78,254,743.56          44,063,459.86   648,921,392.96法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告
                                                  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                                                                                              一般风
                          实收资本(或股本)     资本公积       减:库存股   专项储备         盈余公积              未分配利润      所有者权益合计
                                                                                                           险准备
    一、上年年末余额          402,110,702.00     105,423,523.50                            19,011,947.62              20,597,329.92   547,143,503.04
    加:会计政策变更
    前期差错更正
         其他
    二、本年年初余额          402,110,702.00     105,423,523.50                            19,011,947.62              20,597,329.92   547,143,503.04三、本期增减变动金额
                                                                                                                    -9,043,666.56    -9,043,666.56(减少以“-”号填列)
    (一)净利润                                                                                                    -1,001,452.52    -1,001,452.52(二)其他综合收益上述(一)和(二)小
                                                                                                                    -1,001,452.52    -1,001,452.52
          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                                                                                                   -8,042,214.04    -8,042,214.04
    1.提取盈余公积
    2.提取一般风险准备3.对所有者(或股东)
                                                                                                                    -8,042,214.04    -8,042,214.04
        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          402,110,702.00     105,423,523.50                            19,011,947.62              11,553,663.36   538,099,836.48湖南华升股份有限公司 2012 年半年度报告
                                                                                                                单位:元 币种:人民币
                                                                                      上年同期金额
         项目                                                     减:库存     专项                         一般风
                          实收资本(或股本)      资本公积                                 盈余公积                  未分配利润      所有者权益合计
                                                                     股        储备                         险准备
    一、上年年末余额          402,110,702.00      105,423,523.50                           19,011,947.62               25,593,876.91   552,140,050.03
    加:会计政策变更
    前期差错更正
         其他
    二、本年年初余额          402,110,702.00      105,423,523.50                           19,011,947.62               25,593,876.91   552,140,050.03三、本期增减变动金额
                                                                                                                     3,411,136.57     3,411,136.57(减少以“-”号填列)
    (一)净利润                                                                                                     3,411,136.57     3,411,136.57(二)其他综合收益上述(一)和(二)小
                                                                                                                     3,411,136.57     3,411,136.57
          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          402,110,702.00      105,423,523.50                           19,011,947.62               29,005,013.48   555,551,186.60
                                       法定代表人:刘政 主管会计工作负责人:王庆文 会计机构负责人:王庆文湖南华升股份有限公司 2012 年半年度报告(十五) 公司概况湖南华升股份有限公司(以下简称公司或本公司)系 1998 年 3 月经湖南省人民政府湘政函(1998)31 号文件批准,由湖南华升工集团联合中国服装集团公司、益阳市财源建设投资有限公司共同发起,采用募集方式设立的股份有限公司。本公司设立时总股本为 23,300 万元,每股面值 1 元。公司在湖南省工商行政管理局登记注册,并取得注册号为 4300001000024的《企业法人营业执照》。经历次增资,公司现有注册资本 402,110,702.00 元,股份总数402,110,702.00 股(每股面值 1 元),均为无限售条件流通 A 股。公司股票于 1998 年 5 月 27日在上海交易所挂牌交易。本公司属纺织行业,经营范围:开发、生产、销售苎麻及与棉、化纤混纺的纱布、印染布、服装以及其他纺织品和化纤化工产品。目前本公司主要从事纺织品和国家允许的其他商品的进出口贸易和国内贸易以及苎麻纱、布等纺织品的生产销售。(十六) 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:(1) 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。湖南华升股份有限公司 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:外币交易在初始确认时,采用交易发生当期期初汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,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,不改变其人民币金额;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,差额计入当期损益或资本公积。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,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第 13 号--或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第 14 号--收入》的原则确定的累积摊销额后的余额。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,于被投资单位宣湖南华升股份有限公司 2012 年半年度报告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,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,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,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:湖南华升股份有限公司 2012 年半年度报告
                                                  将应收款项前 5 名和单项金额占应收款项 10%以单项金额重大的判断依据或金额标准
                                                  上的确定为单项金额重大的应收款项。
                                                  单独进行减值测试,根据其未来现金流量现值低单项金额重大并单项计提坏账准备的计提方法
                                                  于其账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:确定组合的依据:
                     组合名称                                           依据
    账龄分析法组合                                   相同账龄的应收款项具有类似信用风险特征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)       5                                   5
    1-2 年                   10                                  10
    2-3 年                   30                                  30
    3-4 年                   50                                  50
    4-5 年                   80                                  80
    5 年以上                  100                                 100(3) 单项金额虽不重大但单项计提坏账准备的应收账款:
                                                  有客观证据表明其发生了减值的,根据其未来现
    单项计提坏账准备的理由                           金流量现值低于其账面价值的差额,确认减值损
                                                  失,计提坏账准备
                                                  单独进行减值测试,根据其未来现金流量现值低
                                                  于其账面价值的差额计提坏账准备;经单独测试
    坏账准备的计提方法                               未发生减值的,包括在具有类似信用风险特征的
                                                  应收款项组合中计提坏账准备,具体方法见按组
                                                  合计提坏账准备的应收款项。11、 存货:(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加权平均法湖南华升股份有限公司 2012 年半年度报告(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,按照存货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。湖南华升股份有限公司 2012 年半年度报告(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、 投资性房地产:(1) 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。(2) 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,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、 固定资产:(1) 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。(2) 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         30-40 年                   4                 2.4 至 3.2
    机器设备             8-16 年                    4                 6.0 至 12.0
    电子设备             5-10 年                    4                 9.6 至 19.2
    运输设备             8-10 年                    4                 9.6 至 12.0
    其他设备             8-12 年                    4                 8.0 至 12.0(3) 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。15、 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。16、 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,湖南华升股份有限公司 2012 年半年度报告计入相关资产成本;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。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                                50 年
    专利权                                    10 年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。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、 预计负债:1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。湖南华升股份有限公司 2012 年半年度报告2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。20、 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,并按已经发生的成本占估计总成本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,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。21、 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。22、 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。湖南华升股份有限公司 2012 年半年度报告23、 经营租赁、融资租赁:1. 经营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。2. 融资租赁公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。24、 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25、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无(十七) 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%
    城市维护建设税                     应缴流转税税额           7%
    企业所得税                         应纳税所得额             25%、15%
    教育费附加                         应缴流转税税额           3%
    地方教育附加                       应缴流转税税额           1.5%2、 其他说明出口销售增值税退税率为 13%、14%、16%等,出口退税的计税基础为出口货物的采购价。(十八) 企业合并及合并财务报表湖南华升股份有限公司 2012 年半年度报告1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                                                                 单位:万元 币种:人民币
                                                                                                                                                                    从母公司所有者
                                                                               实质上                                                               少数股
                                                                                                                                                                    权益冲减子公司
                                                                               构成对                                                               东权益
                                                                                                                                                                    少数股东分担的
                                                               期末实          子公司                                                    少数       中用于
    子公司   子公司            业务      注册        经营                                        持股             表决权        是否合                                 本期亏损超过少
                   注册地                                      际出资          净投资                                                    股东       冲减少
    全称     类型             性质      资本        范围                                      比例(%)        比例(%)           并报表                                 数股东在该子公
                                                                 额            的其他                                                    权益       数股东
                                                                                                                                                                    司期初所有者权
                                                                               项目余                                                               损益的
                                                                                                                                                                    益中所享有份额
                                                                                   额                                                                 金额
                                                                                                                                                                      后的余额
                                                 兴办实
                                                 业;国内
                                                 商业;物
                                                 资供销深圳市
                                                 业(不含
    华顺达   控股子   深圳市
                            商业     550.00      专营、专      495.00                         90.00            90.00          是         7.19
    实业有    公司    罗湖区
                                                 控及专限公司
                                                  卖商
                                                 品);进
                                                 出口业
                                                  务。
                                                 开发、生
    湖南华                                          产、销售
    升服饰   控股子   湖南长                        纺织品、
                            商业     2,100.00                1,470.00                         100.00           100.00         是
    股份有    公司      沙                          针织品
    限公司                                          及原料
                                                 服装等(2) 同一控制下企业合并取得的子公司
                                                                                                                 单位:万元 币种:人民币
                                                                                                                                                                        从母公司所
                                                                                                                                                                        有者权益冲
                                                                                        实质上                                                           少数股         减子公司少
                                                                                        构成对                                                           东权益         数股东分担
                                                                        期末实          子公司                     表决权                                中用于         的本期亏损
    子公司   子公司            业务     注册资           经营                                            持股比                    是否合     少数股
                   注册地                                               际出资          净投资                      比例                                 冲减少         超过少数股
    全称    类型              性质        本            范围                                             例(%)                    并报表     东权益
                                                                          额            的其他                         (%)                               数股东         东在该子公
                                                                                        项目余                                                           损益的         司期初所有
                                                                                         额                                                                  金额       者权益中所
                                                                                                                                                                        享有份额后
                                                                                                                                                                          的余额
                                                  经营核定范围
                                                  内的进出口业
    湖南华            长沙市
                                                  务和对外经济
    升工贸   控股子   芙蓉中
                            商业     4,000.00    合作业务、国内         7,308.78                       99.00        99.00          是      165.51
    有限公   公司     路三段
                                                 贸易;收购、加
    司               420号
                                                 工、销售麻等纺
                                                    织原料。
                                                 纺织品、服装、
    湖南华            株洲市
                                                  服饰生产、加
    升株洲   控股子   芦淞区
                            制造业   18,289.27   工、销售;汽车       16,028.17                        87.44        87.44          是      2,580.23
    雪松有   公司     建设中
                                                  货运、房屋租
    限公司            路90号
                                                      赁。湖南华升股份有限公司 2012 年半年度报告
                                                       生产和销售精沅江洞
                                                       干麻、麻球、各
    庭士达               沅江市
            全资子                                     类纯麻线、各类
    麻纺织               黄茅洲     制造业    600.00                          1,669.28        100.00       100.00    是
            公司                                       混纺纱、纺织织
    厂有限                镇
                                                       物。政策允许的
    公司
                                                       农副产品购销。
                                                       纯麻纺织品、湿
                                                       纺织品、印染纺湖南华
                                                       织品、服装、服
    升洞庭     控股子    岳阳市
                                 制造业   16,000.00    饰的生产、销       15,373.17         89.85       89.85      是       1,003.32
    麻业有     公司      鹰山
                                                       售;收购、加工、限公司
                                                       销售麻类等纺
                                                         织原料。岳阳华一房地
            控股子    岳阳市                           房地产开发经
    产开发                          房地产   3,000.00                         2,400.00         80.00       80.00      是       693.23
            公司      北环路                                 营有限责任公司(十九) 合并财务报表项目注释1、 货币资金
                                                                                                                            单位:元
                                                      期末数                                                           期初数
          项目
                             外币金额                 折算率              人民币金额       外币金额                折算率              人民币金额
    现金:                            /                     /                  162,514.26              /                   /                219,705.89
    人民币                            /                     /                  162,514.26              /                   /                219,705.89
    银行存款:                        /                     /              85,792,836.31               /                   /              95,813,319.94
    人民币                            /                     /              85,134,176.39               /                   /              95,582,977.88
    美元                          104,534.20               6.3009              658,659.92       36,557.01                  6.6227           230,342.06
    其他货币资金:                    /                     /                  998,919.89              /                   /               1,036,970.62
    人民币                            /                     /                  998,919.89              /                   /               1,036,970.62
          合计                     /                     /              86,954,270.46               /                   /              97,069,996.452、 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                                                                         794,541.21                                        2,854,488.99
                     合计                                                             794,541.21                                        2,854,488.993、 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                          比例
                     金额                               金额                              金额                                 金额
                                       (%)                                  (%)                                 (%)                           (%)湖南华升股份有限公司 2012 年半年度报告按组合计提坏账准备的应收账款:账龄分
    析法组     15,508,427.65    99.62     3,093,597.96      19.95    14,856,347.28       99.61   3,104,623.78         20.9合组合小
            15,508,427.65    99.62     3,093,597.96      19.95    14,856,347.28       99.61   3,104,623.78         20.9计单项金额虽不重大但单项计
                58,745.00     0.38        58,745.00     100.00        58,745.00        0.39      58,745.00         100提坏账准备的应收账款
    合计      15,567,172.65       /      3,152,342.96       /       14,915,092.28         /     3,163,368.78         /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
                11,642,163.65             75.06        582,108.18     11,148,130.58             75.04     557,406.53计
    1至2年           691,458.61               4.46         69,145.86       511,292.94               3.44      51,129.29
    2至3年             82,854.93              0.53         24,856.48        36,608.45               0.25      10,982.53
    3至4年          1,184,176.23              7.64        592,088.12      1,213,987.94              8.17     606,993.97
    4至5年            411,874.54              2.66        329,499.63       341,079.59                2.3     272,863.67
    5 年以上        1,495,899.69              9.65       1,495,899.69     1,605,247.78              10.8    1,605,247.79
    合计        15,508,427.65            100.00       3,093,597.96    14,856,347.28           100.00     3,104,623.78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(%)                  计提理由张家港新丰纺织
                                    58,745.00             58,745.00                    100.00    该公司已破产丝绸制衣公司
         合计                       58,745.00             58,745.00               /                        /(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:人民币湖南华升股份有限公司 2012 年半年度报告
                                                                                                        占应收账款总额
            单位名称                   与本公司关系                金额                  年限
                                                                                                        的比例(%)
    愉悦家纺有限公司                     非关联方                     3,598,608.33     1 年以内                         23.12
    沅江市鑫海麻纺有限公司               非关联方                     2,068,000.00     1 年以内                         13.28
    潮州新高峰珠绣有限公司               非关联方                     1,065,901.30     1 年以内                          6.85
    荆州市津津纺织有限公司               非关联方                      928,956.55      1 年以内                          5.97潮安县浮洋辉艺麻纺织品工
                                      非关联方                      907,824.64      1 年以内                          5.83艺
              合计                             /                   8,569,290.82           /                          55.054、 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
                             (%)                           (%)                        (%)                            (%)按组合计提坏账准备的其他应收账款:账龄分析
        38,794,754.76       100.00     10,574,429.71       27.26   35,079,655.33      100.00      10,524,953.67      30.00法组合组合
        38,794,754.76       100.00     10,574,429.71       27.26   35,079,655.33      100.00      10,524,953.67      30.00小计
    合计   38,794,754.76          /       10,574,429.71         /     35,079,655.33          /       10,524,953.67        /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
               26,416,542.40                 68.10    1,320,827.12     21,942,857.50              62.56     1,097,142.87小计
    1至2年          551,754.66                   1.42         55,175.47      1,110,240.59             3.16        111,024.06
    2至3年              40,816.38                0.11         12,244.91        68,098.01              0.19         20,429.40
    3至4年         4,675,419.95                 12.05    2,337,709.98        4,816,553.25            13.73     2,408,276.63
    4至5年         1,308,745.69                  3.37    1,046,996.55        1,269,126.36             3.62     1,015,301.09
    5 年以上       5,801,475.68                 14.95    5,801,475.68        5,872,779.62            16.74     5,872,779.62
    合计       38,794,754.76                100.00   10,574,429.71     35,079,655.33             100.00    10,524,953.67(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。湖南华升股份有限公司 2012 年半年度报告(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(%)创新能力建设项
                      非关联方                      2,288,862.54   1 年以内                            5.90目
    应收出口退税         非关联方                      1,598,612.07   1 年以内                            4.12上海华升有限责
                      非关联方                      1,323,598.57   5 年以上                            3.41任公司上海潇湘有限责
                      非关联方                       990,688.87    5 年以上                            2.55任公司湖南省非税收入
                      非关联方                       700,000.00    1-2 年                              1.80征收管理局
        合计                     /                  6,901,762.05              /                       17.785、 预付款项:(1) 预付款项按账龄列示
                                                                       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              169,388,449.20                   88.14        144,484,083.53                   86.77
    1至2年                 12,654,128.21                      6.58       12,151,985.33                    7.30
    2至3年                  3,446,808.05                      1.79        3,232,503.18                    1.94
    3 年以上                6,705,415.36                      3.49        6,637,099.28                    3.99
      合计             192,194,800.82                  100.00        166,505,671.32                  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            未结算原因上海华汇流行面
    料工程发展有限       非关联方                     16,394,900.00   1-2 年               交易未完成公司长沙天为工程机
                      非关联方                     10,112,196.87   1 年以内             交易未完成械造制有限公司增城东升纺织有
                      非关联方                      8,865,496.60   1 年以内             交易未完成限公司株洲高新园区董
                                                                   1-2 年 362900.72
    家段高科园发展       非关联方                      7,000,000.00                        权证未办理
                                                                   元,其他 3 年以上有限公司邵阳市齐乐服饰
                      非关联方                      6,501,989.08   1 年以内             交易未完成科技有限公司
        合计                     /                 48,874,582.55              /                 /湖南华升股份有限公司 2012 年半年度报告(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
    项                       期末数                                               期初数
    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    28,548,795.61    3,491,212.82      25,057,582.79     31,080,786.77    3,491,212.82    27,589,573.95料在
    产    16,065,128.65      117,444.43      15,947,684.22     18,013,249.23     117,444.43     17,895,804.80品库存
      153,926,593.29   21,022,204.26     132,904,389.03    180,038,241.38   22,272,204.26   157,766,037.12商品开发
      127,274,764.86                     127,274,764.86    116,177,536.48                   116,177,536.48成本委托加
       13,584,951.23      853,881.07      12,731,070.16     14,365,130.71     853,881.07     13,511,249.64工物资发出
       23,148,796.36                      23,148,796.36     29,208,374.20                    29,208,374.20商品下
    脚         9,931.95        9,931.95                0.00         9,931.95        9,931.95             0.00料在途
                                                    0.00        67,573.04                        67,573.04材料合
      362,558,961.95   25,494,674.53     337,064,287.42    388,960,823.76   26,744,674.53   362,216,149.23计湖南华升股份有限公司 2012 年半年度报告(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
    原材料              3,491,212.82                                                                       3,491,212.82
    在产品                117,444.43                                                                          117,444.43
    库存商品           22,272,204.26                          1,250,000.00                                21,022,204.26委托加工物
                       853,881.07                                                                          853,881.07资
    下脚料                    9,931.95                                                                          9,931.95
    合计           26,744,674.53                          1,250,000.00                                25,494,674.53(3) 存货跌价准备情况
                     计提存货跌价准备的            本期转回存货跌价准备的             本期转回金额占该项存货期
       项目
                             依据                            原因                         末余额的比例(%)
                                                   计提减值部分的存货已经
    原材料                                                                                                          0.69
                                                   对外销售7、 对合营企业投资和联营企业投资:
                                                                           单位:万元 币种:人民币
                             本企业在
              本企业持
    被投资单                    被投资单      期末资产       期末负债     期末净资         本期营业
              股比例                                                                                   本期净利润
    位名称                      位表决权        总额           总额       产总额           收入总额
                (%)
                             比例(%)一、合营企业二、联营企业湖南英捷
    高科技有          20.81         20.81       8,134.82      1,124.67        7,010.15      5,980.71             705.93限公司8、 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
    被投资单位       投资成本         期初余额                 期末余额           减值准备       单位持股       单位表决
                                                   变动
                                                                                                比例          权比例湘财证券有
                226,999,680.00   226,999,680.00           226,999,680.00     215,649,696.00         2.45         2.45限责任公司北京公联实
                   100,000.00         100,000.00              100,000.00        100,000.00          1.00         1.00业有限公司湖南银州股
                  2,391,700.00     2,391,700.00             2,391,700.00       2,391,700.00         1.65         1.65份有限公司湖南华升股份有限公司 2012 年半年度报告四川雪松麻
                    800,000.00        800,000.00                 800,000.00                        10.00        10.00业有限公司湖南洞庭长
    兴印染有限       3,239,015.01       3,239,015.01               3,239,015.01     3,239,015.01      46.25        46.25公司按权益法核算:
                                                                                单位:元 币种:人民币
                                                                                                 在被投      在被投
    被投资                                                                            减值准       资单位      资单位
               投资成本            期初余额         增减变动       期末余额
    单位                                                                                备         持股比      表决权
                                                                                                   例          比例湖南英捷高科
              10,000,000.00      14,584,068.85      14,909.81    14,598,978.66                     20.81       20.81技有限公司9、 投资性房地产:(1) 按成本计量的投资性房地产
                                                                                单位:元 币种:人民币
        项目              期初账面余额               本期增加额                本期减少额          期末账面余额
    一、账面原值合计             57,495,620.41                                                          57,495,620.41
    1.房屋、建筑物               51,462,025.68                                                          51,462,025.68
    2.土地使用权                    6,033,594.73                                                         6,033,594.73二、累计折旧和累
                              18,826,336.85               756,736.96                                 19,583,073.81计摊销合计
    1.房屋、建筑物               17,204,200.47               696,114.18                                 17,900,314.65
    2.土地使用权                    1,622,136.38              60,622.78                                  1,682,759.16三、投资性房地产
                              38,669,283.56               -756,736.96                     0.00       37,912,546.60账面净值合计
    1.房屋、建筑物               34,257,825.21               -696,114.18                     0.00       33,561,711.03
    2.土地使用权                    4,411,458.35              -60,622.78                     0.00        4,350,835.57四、投资性房地产
    减值准备累计金                   555,820.82                                              0.00             555,820.82额合计
    1.房屋、建筑物                   555,820.82                                                               555,820.82
    2.土地使用权                                                                                                    0.00五、投资性房地产
                              38,113,462.74               -756,736.96                     0.00       37,356,725.78账面价值合计
    1.房屋、建筑物               33,702,004.39               -696,114.18                     0.00       33,005,890.21
    2.土地使用权                    4,411,458.35              -60,622.78                     0.00        4,350,835.57本期折旧和摊销额:756,736.96 元。湖南华升股份有限公司 2012 年半年度报告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:         268,787,374.39            13,138,526.72       1,625,284.57   280,300,616.54
    其中:房屋及建筑物         139,096,238.22             1,383,387.42        231,454.00    140,248,171.64
    机器设备               119,293,018.96            11,525,604.35       1,359,012.84   129,459,610.47
    运输工具                 7,168,556.20                  126,800.00                     7,295,356.20
    电子设备                 3,229,561.01                  102,734.95      34,817.73      3,297,478.23
                                             本期新
                                                        本期计提
                                               增
    二、累计折旧合计:         105,633,713.32             7,845,222.81        893,790.64    112,585,145.49
    其中:房屋及建筑物          35,913,312.86             2,738,737.36         59,995.70     38,592,054.52
    机器设备                63,521,697.41             4,822,663.33        695,096.77     67,649,263.97
    运输工具                 3,754,907.21                  202,026.18     105,100.80      3,851,832.59
    电子设备                 2,443,795.84                   81,795.94      33,597.37      2,491,994.41三、固定资产账面净
                            163,153,661.07              /                      /         167,715,471.05值合计
    其中:房屋及建筑物         103,182,925.36              /                      /         101,656,117.12
    机器设备                55,771,321.55              /                      /          61,810,346.50
    运输工具                 3,413,648.99              /                      /           3,443,523.61
    电子设备                   785,765.17              /                      /            805,483.82
    四、减值准备合计             4,459,585.15              /                      /           4,459,585.15
    其中:房屋及建筑物           1,613,460.81              /                      /           1,613,460.81
    机器设备                 2,799,771.55              /                      /           2,799,771.55
    运输工具                                           /                      /
    电子设备                    46,352.79              /                      /              46,352.79五、固定资产账面价
                            158,694,075.92              /                      /         163,255,885.90值合计
    其中:房屋及建筑物         101,569,464.55              /                      /         100,042,656.31
    机器设备                52,971,550.00              /                      /          59,010,574.95
    运输工具                 3,413,648.99              /                      /           3,443,523.61
    电子设备                   739,412.38              /                      /            759,131.03本期折旧额:7,845,222.81 元。本期由在建工程转入固定资产原价为:8,943,023.63 元。11、 在建工程:(1) 在建工程情况
                                                                         单位:元 币种:人民币湖南华升股份有限公司 2012 年半年度报告
                                  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      1,728,385.39                  1,728,385.39    8,714,679.38                      8,714,679.38(2) 重大在建工程项目变动情况
                                                                       单位:元 币种:人民币
    项目名称                 期初数          本期增加               转入固定资产             期末数华升雪松生产设
                                                    120,310.67                44,926.05           75,384.62备改造华升洞麻技术改
                               403,965.51                                    403,965.51                0.00造华升洞麻生产设
                              8,135,326.07        1,273,870.15          8,494,132.07            915,064.15备改造金爽公司厂房建
                               175,387.80           562,548.82                                  737,936.62设
        合计                  8,714,679.38        1,956,729.64          8,943,023.63           1,728,385.3912、 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          195,057,527.08                 0.00                       0       195,057,527.08
    长沙土地使用权                785,050.51                                                       785,050.51
    株洲土地使用权            112,824,473.45                                                    112,824,473.45
    岳阳土地使用权             79,036,149.00                                                     79,036,149.00
    沅江土地使用权               2,411,854.12                                                     2,411,854.12
    二、累计摊销合计           22,832,141.66         1,850,794.97                       0        24,682,936.63
    长沙土地使用权                278,089.78             7,850.52                                  285,940.30
    株洲土地使用权             13,674,650.24         1,032,722.70                                14,707,372.94
    岳阳土地使用权               8,430,528.00          790,362.00                                 9,220,890.00
    沅江土地使用权                448,873.64            19,859.75                                  468,733.39三、无形资产账面
                           172,225,385.42         -1,850,794.97                      0       170,374,590.45净值合计
    长沙土地使用权                506,960.73             -7,850.52                    0.00         499,110.21
    株洲土地使用权             99,149,823.21         -1,032,722.70                    0.00       98,117,100.51
    岳阳土地使用权             70,605,621.00          -790,362.00                     0.00       69,815,259.00
    沅江土地使用权               1,962,980.48          -19,859.75                     0.00        1,943,120.73
    四、减值准备合计                                                                    0
    长沙土地使用权                                                                                        0.00
    株洲土地使用权                                                                                        0.00
    岳阳土地使用权                                                                                        0.00
    沅江土地使用权                                                                                        0.00
    五、无形资产账面          172,225,385.42         -1,850,794.97                      0       170,374,590.45湖南华升股份有限公司 2012 年半年度报告价值合计
    长沙土地使用权               506,960.73               -7,850.52                   0.00                499,110.21
    株洲土地使用权           99,149,823.21           -1,032,722.70                    0.00        98,117,100.51
    岳阳土地使用权           70,605,621.00              -790,362.00                   0.00        69,815,259.00
    沅江土地使用权              1,962,980.48             -19,859.75                   0.00            1,943,120.73本期摊销额:1,850,794.97 元。13、 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(1) 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                                           21,889,092.64                          22,078,184.70
    可抵扣亏损                                              4,014,980.49                              4,014,980.49
    小计                                                   25,904,073.13                          26,093,165.19(2) 未确认递延所得税资产明细
                                                                        单位:元 币种:人民币
              项目                            期末数                                      期初数
    可抵扣暂时性差异                                      178,199,016.35                         178,199,016.35
    可抵扣亏损                                             45,444,011.77                          45,444,011.77
              合计                                     223,643,028.12                         223,643,028.12(3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                        单位:元 币种:人民币
           年份                   期末数                       期初数                         备注2012 年
    2013 年                              7,521,999.30                  7,521,999.30
    2014 年                            15,067,537.96                  15,067,537.96
    2015 年                             11,818,257.31                 11,818,257.31
    2016 年                             11,036,217.20                 11,036,217.20
           合计                      45,444,011.77                 45,444,011.77                   /(4) 应纳税差异和可抵扣差异项目明细
                                                                        单位:元 币种:人民币
                      项目                                                    金额可抵扣差异项目:
    资产减值准备                                                                                 265,755,386.91
    可抵扣亏损                                                                                    61,503,933.73
                      小计                                                                    327,259,320.6414、 资产减值准备明细:湖南华升股份有限公司 2012 年半年度报告
                                                                     单位:元 币种:人民币
                                                                  本期减少
       项目           期初账面余额       本期增加                                      期末账面余额
                                                              转回           转销
    一、坏账准备           13,688,322.45          38,450.22                                 13,726,772.67二、存货跌价准
                        26,744,674.53                      1,250,000.00                  25,494,674.53备三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投
                       221,380,411.01                                                   221,380,411.01资减值准备六、投资性房地
                           555,820.82                                                         555,820.82产减值准备七、固定资产减
                         4,459,585.15                                                        4,459,585.15值准备八、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            266,828,813.96          38,450.22   1,250,000.00                 265,617,264.1815、 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
    抵押借款                                            10,400,000.00                           2,000,000.00
    保证借款                                            30,000,000.00                       50,000,000.00
              合计                                   40,400,000.00                       52,000,000.0016、 应付账款:湖南华升股份有限公司 2012 年半年度报告(1) 应付账款情况
                                                                            单位:元 币种:人民币
              项目                                  期末数                                 期初数
    1 年以内                                               122,021,956.50                         116,486,331.36
    1-2 年                                                      9,188,457.32                           9,219,255.55
    2-3 年                                                      8,854,179.69                           9,012,128.65
    3 年以上                                                    9,041,586.32                           8,775,429.39
              合计                                      149,106,179.83                         143,493,144.95(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。17、 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                                               107,733,710.28                         110,649,417.23
    1-2 年                                                      7,584,156.14                           7,348,222.36
    2-3 年                                                      1,786,416.37                           1,670,040.82
    3 年以上                                                    9,408,514.15                           9,228,166.89
               合计                                     126,512,796.94                         128,895,847.30(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。(3) 账龄超过 1 年的大额预收账款情况的说明帐岭超过 1 年的预收帐款 18,779,086.66 元主要为尚未结算的货款。18、 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              2,347,817.83    35,308,759.29         36,452,178.38        1,204,398.74
    二、职工福利费                                               402,899.30         402,899.30                 0.00
    三、社会保险费                      22,253,960.80           9,764,938.71      11,265,135.71    20,753,763.80
       其中:医疗保险费                   1,026,547.69        1,701,368.37       2,260,334.61         467,581.45
    基本养老保险费                  16,191,522.87           7,261,501.80       8,241,362.50    15,211,662.17
          失业保险费                     4,091,932.07         435,930.78         456,514.36         4,071,348.49
          工伤保险费                      723,550.12          366,137.76         306,924.24          782,763.64
          生育保险费                      220,408.05                                                 220,408.05湖南华升股份有限公司 2012 年半年度报告
    四、住房公积金                          3,174,868.11        1,477,602.00       1,333,290.00      3,319,180.11五、辞退福利
    六、其他                                 864,508.00          402,918.34         919,660.78        347,765.56
               合计                  28,641,154.74       47,357,117.64         50,373,164.17   25,625,108.21工会经费和职工教育经费金额 402,918.34 元。19、 应交税费:
                                                                            单位:元 币种:人民币
              项目                                  期末数                               期初数
    增值税                                                  -1,641,192.22                         -1,920,598.88
    营业税                                                        17,233.96                            66,688.25
    企业所得税                                                  1,054,515.04                         5,680,122.61
    个人所得税                                                   452,893.86                            65,209.94
    城市维护建设税                                               204,007.11                           245,382.42
    房产税                                                       650,447.92                           973,734.61
    土地使用税                                                  1,785,068.22                          736,647.20
    教育费附加                                                   187,823.23                           217,828.71
    其他                                                            2,135.36                             4,310.02
              合计                                           2,712,932.48                         6,069,324.8820、 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
    押金保证金                                                  9,556,523.80                         2,532,659.39
    应付暂收款                                              28,504,879.65                            6,323,887.77
    其他                                                        4,179,690.23                      19,432,441.87
              合计                                       42,241,093.68                         28,288,989.03(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
                                                            单位:元 币种:人民币
            单位名称                                期末数                               期初数
    湖南华升集团公司                                             250,000.00                           587,831.07
              合计                                            250,000.00                           587,831.07(3) 对于金额较大的其他应付款,应说明内容
    欠 款 单 位         金    额            主 要 内 容
                                        控股子公司华一地产收到的合作方的项目
    岳阳市广济医院      21,350,000.00
                                        合作款
    王定军              3,500,000.00        控股子公司华一地产收到的建筑押金
    李海                3,300,000.00        控股子公司华一地产收到的建筑押金湖南华升股份有限公司 2012 年半年度报告21、 长期应付款:(1) 金额前五名长期应付款情况
                                                                        单位:元 币种:人民币
        单位              初始金额               利率(%)              应计利息           期末余额湖南华升集团公
                          31,003,031.26                                                    31,003,031.26司
          合 计           31,003,031.26                                                    31,003,031.2622、 其他非流动负债:
    项 目                            期初数                    本期增加       本期减少       期末数1)与资产相关的政府补助
    环保拨款(雪松公司)                 400,000.00                               300,000.00     100,000.00超高支及新型含麻多元复合纤维纺织印
                                   2,100,000.00                             1,225,000.00   875,000.00染技术
    09 年新增技术改造资金              800,000.00                               100,000.00     700,000.00
    高档苎麻生产线节能改造             5,040,000.00                             1,630,000.00   3,410,000.00
    高档苎麻针织面料生产线             160,000.00                               15,000.00      145,000.00
    科学技术与设备(武大合作项目)       315,000.00                               26,250.00      288,750.00
    高档生态麻制品加工技术成果转换     800,000.00                               150,000.00     650,000.00
    国家科技支撑项目                                             1,600,000.00   620,000.00     980,000.00
    技改拨款                         1,343,999.84                             224,000.04     1,119,999.80
    环保改造拨款(洞庭公司)           3,600,000.00                             450,000.00     3,150,000.00
    高档面料关键技术项目             875,583.47                               132,999.96     742,583.51
    新型工业化项目拨款               1,517,160.65                             141,318.84     1,375,841.81
    节能减排项目拨款                 1,248,000.09                             207,999.96     1,040,000.13
    创新能力建设项目拨款             4,880,000.00                             590,000.04     4,289,999.96
    节能减排与高档产品生产线技改工程 1,700,000.00                                              1,700,000.00
    自主品牌建设补助                   400,000.00                               400,000.00     0.00
    专卖店改造补助                     400,000.00                                              400,000.002)与收益相关的政府补助
    株洲市三项科技经费                 45,000.00                                33,750.00      11,250.00
    4050 社保费补贴款                                            1,370,553.00   1,370,553.00
    外贸公共平台建设资金                                         1,500,000.00   1,500,000.00
    合 计                            25,624,744.05             4,470,553.00   9,116,871.84   20,978,425.2123、 股本:
                                                                        单位:元 币种:人民币
                                             本次变动增减(+、-)
               期初数                               公积金转                                    期末数
                          发行新股        送股                      其他           小计
                                                      股股份总
            402,110,702                                                                      402,110,702数湖南华升股份有限公司 2012 年半年度报告24、 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)        105,423,523.50                                                      105,423,523.50
    其他资本公积                       57,016.42                                                         57,016.42
            合计             105,480,539.92                                                      105,480,539.9225、 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              19,011,947.62                                                          19,011,947.62
        合计               19,011,947.62                                                          19,011,947.6226、 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                                     80,318,917.69                   /
    调整后 年初未分配利润                                       80,318,917.69                   /加:本期归属于母公司所有者的
                                                              1,057,424.76                   /净利润
    应付普通股股利                                           8,042,214.04
    期末未分配利润                                              73,334,128.41                   /27、 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
                项目                            本期发生额                               上期发生额
    主营业务收入                                             361,165,922.54                         394,233,554.72
    其他业务收入                                                 6,037,318.89                         8,373,701.15
    营业成本                                                 346,663,578.16                         371,613,404.55(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
    纺织业务                295,814,045.65         280,468,365.94           340,380,987.37          315,861,914.32
    其他业务                 65,351,876.89              61,606,849.86           53,852,567.35        49,306,071.52
        合计             361,165,922.54         342,075,215.80           394,233,554.72          365,167,985.84(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                营业成本湖南华升股份有限公司 2012 年半年度报告
    纱                       33,566,401.91         32,592,277.05            26,809,948.87            26,053,438.05
    布                      217,148,076.27        209,851,463.65           252,993,591.62        240,130,060.76
    服装                     37,987,451.42         34,060,341.98            76,654,134.66            64,947,754.39工程机械国际贸
                          42,389,541.69         37,648,541.58            21,258,641.69            18,703,352.35易
    陶瓷国际贸易              6,317,419.28             5,569,841.57           5,249,541.31            4,690,464.88家纺产品国际贸
                           7,068,574.95             6,894,000.36           5,517,841.96            5,319,198.72易纺织机械等设备
                          16,688,457.02         15,458,749.61              5,749,854.61            5,323,716.69进口
        合计             361,165,922.54        342,075,215.80           394,233,554.72        365,167,985.84(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
    境外销售                307,063,267.63        291,947,545.97           333,994,148.43        310,625,474.47
    境内销售                 54,102,654.91         50,127,669.83            60,239,406.29            54,542,511.37
        合计             361,165,922.54        342,075,215.80           394,233,554.72        365,167,985.84(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(%)
    第一名                                                 57,304,584.69                                    15.87
    第二名                                                 42,358,469.65                                    11.73
    第三名                                                 41,564,579.90                                    11.51
    第四名                                                 31,324,519.15                                      8.67
    第五名                                                 13,435,786.21                                      3.72
               合计                                    185,987,939.60                                    51.5028、 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                                    70,183.66                     91,401.00    应纳税营业额
    城市维护建设税                           449,269.96                    352,907.13    应缴流转税税额
    教育费附加                               320,907.12                    247,042.72
            合计                          840,360.74                    691,350.85                 /29、 销售费用
                                                                         单位:元 币种:人民币
               项目                            本期发生额                               上期发生额
    工资及福利费                                              3,652,487.18                            3,593,210.54
    运费                                                      3,089,754.60                            3,206,251.46湖南华升股份有限公司 2012 年半年度报告
    差旅费                                               768,741.54                         894,132.13
    社保费                                               709,518.69                         812,465.76
    办公费                                               280,741.36                         313,646.89
    代垫费                                               651,478.85                         732,455.38
    杂费                                             1,521,563.25                         1,712,488.73
    委托代销手续费                                       367,841.69                         405,434.77
    交易会及出国费                                       508,741.65                         627,867.12
    其他                                                 824,585.47                       2,077,188.05
              合计                               12,375,454.28                        14,375,140.8330、 管理费用
                                                                单位:元 币种:人民币
              项目                       本期发生额                             上期发生额
    工资及福利                                       7,312,541.67                         7,291,648.72
    业务招待费                                           418,468.96                         425,634.53
    差旅费                                               578,954.32                         792,894.42
    办公费                                               715,784.12                         896,409.58
    折旧费                                           3,208,914.36                         3,176,498.17
    社保费                                               836,796.32                       1,203,587.78
    税金                                                 595,478.91                         863,589.77
    无形资产摊销                                     1,850,794.97                         1,821,787.20
    其他                                                 224,812.70                       3,430,033.36
              合计                               15,742,546.33                        19,902,083.5331、 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                                         1,451,911.12                          1,242,421.11
    减:利息收入                                      -180,452.40                          -151,581.76
    汇兑损失                                                                              3,124,609.01
    减:汇兑收入                                      -410,318.88
    其他                                                  222,475.21                        367,878.17
              合计                                1,083,615.05                         4,583,326.5332、 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
    权益法核算的长期股权投资收益                                       14,909.81            442,125.63
    委托贷款收益                                                                          1,458,333.33
                           合计                                     14,909.81          1,900,458.96(2) 按权益法核算的长期股权投资收益湖南华升股份有限公司 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
    湖南英捷高科技有限公                                                         经营状况比上年同期有所下
                                         14,909.81             442,125.63
    司                                                                           降
            合计                         14,909.81             442,125.63                  /33、 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                                                    38,450.22                        277,666.37
    二、存货跌价损失                                             -1,250,000.00三、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                                       -1,211,549.78                       277,666.3734、 营业外收入:(1) 营业外收入情况
                                                                         单位:元 币种:人民币
                                                                                     计入当期非经常性损益
            项目                 本期发生额                   上期发生额
                                                                                             的金额非流动资产处置利得合
                                          126,832.44                   207,562.18                 126,832.44计其中:固定资产处置利
                                          126,832.44                   207,562.18                 126,832.44得
    政府补助                                9,116,871.84                 3,775,719.40             9,116,871.84
    拆迁补偿                                 339,952.00                  6,754,904.66                339,952.00
    其他                                     110,407.00                   109,367.50                 110,407.00
            合计                         9,694,063.28                10,847,553.74             9,694,063.28(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1、与资产相关的政府补助湖南华升股份有限公司 2012 年半年度报告
    环保拨款(雪松公司)                           300,000.00       100,000.00超高支及新型含麻多元复合纤维纺
                                          1,225,000.00         300,000.00     湘财企指[2008]120 号织印染项目款
    09 年新增技术改造资金                        100,000.00       100,000.00     湘财企指(2009)176 号
                                                                              株发改(2010)194 号,发
    高档苎麻生产线节能改造                   1,630,000.00         710,000.00
                                                                              改投资(2010)451 号
    高档苎麻针织面料生产线                        15,000.00        20,000.00     湘财企指(2010)88 号
    科学技术与设备(与武大合作项目)              26,250.00        35,000.00
    高挡生态麻制品加工技术成果转换               150,000.00
    国家科技支撑项目                             620,000.00                      国科发财[2010]733 号
                                                                              财政部、发改委、财企
    技改资金拨款                                 224,000.04       112,000.02
                                                                              [2008]418 号
    环保改造拨款(洞庭公司)                       450,000.00        66,499.98
    高档面料关键技术项目                         132,999.96
    新型工业化                                   141,318.84        70,659.42     湘财企指(2009)176 号
    节能减排                                     207,999.96       103,999.98     湘经环资[2009]126 号
    创新能力建设项目拨款                         590,000.04
    自主品牌建设补助                             400,000.002、与收益相关的政府补助
    株洲市三项科技经费                            33,750.00        45,000.00
    4050 社保费补贴款                        1,370,553.00        1,000,560.00    湘老社工字[2009]86 号
    小火电容量补助                                                722,000.00
    环保补贴款                                                    240,000.00
    产业技术研究与开发                                            150,000.00
    外贸公共平台建设资金                     1,500,000.00                        湘财外指[2010]124 号
                   合计                   9,116,871.84        3,775,719.40                 /35、 营业外支出:
                                                                        单位:元 币种:人民币
                                                                                   计入当期非经常性损益
            项目                 本期发生额                 上期发生额
                                                                                           的金额非流动资产处置损失合
                                                                        5,040.48计其中:固定资产处置损
                                                                        5,040.48失
    罚款支出                                                          172,148.56
    其他                                    1,393.16                       3,543.64                   1,393.16
            合计                         1,393.16                  180,732.68                      1,393.1636、 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                                453,808.63                          1,810,503.99湖南华升股份有限公司 2012 年半年度报告所得税
    递延所得税调整                                                                     -66,793.04
              合计                                453,808.63                      1,743,710.9537、 基本每股收益和稀释每股收益的计算过程:
    项 目                                       序号                2012 年 1-6 月
    归属于公司普通股股东的净利润                A                   1,057,424.76
    非经常性损益                                B                   8,488,992.29扣除非经营性损益后的归属于公司普通股股东的
                                            C=A-B               -7,431,567.53净利润
    期初股份总数                                D                   402,110,702.00因公积金转增股本或股票股利分配等增加股份数 E
    发行新股或债转股等增加股份数                F
    增加股份次月起至报告期期末的累计月数        G
    因回购等减少股份数                          H
    减少股份次月起至报告期期末的累计月数        I
    报告期缩股数                                J
    报告期月份数                                K                   6
                                            L=D+E+F × G/K-H ×
    发行在外的普通股加权平均数                                      402,110,702.00
                                            I/K-J
    基本每股收益                                M=A/L               0.0026
    扣除非经常损益基本每股收益                  N=C/L               -0.0185稀释每股收益的计算过程与基本每股收益的计算过程相同38、 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
    政府补贴                                                                         4,470,553.00
    利息收入                                                                          180,452.40
    收到的其他往来款                                                                 2,085,028.49
                       合计                                                       6,736,033.89(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
    管理费用中的付现费用                                                             6,596,451.65
    营业费用中的付现费用                                                             6,087,415.69
    支付往来款及其他                                                                 3,838,906.42
                       合计                                                      16,522,773.7639、 现金流量表补充资料:(1) 现金流量表补充资料湖南华升股份有限公司 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                                            963,007.95            1,987,852.28
    加:资产减值准备                                -1,211,549.78             277,666.37固定资产折旧、油气资产折耗、生产性生物资产
                                                 8,610,959.77            8,336,416.51折旧
    无形资产摊销                                    1,850,794.97            1,821,787.70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
                                                  -126,832.44            -6,962,466.84(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                         5,040.48公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                  1,451,911.12            1,243,421.11
    投资损失(收益以“-”号填列)                     -14,909.81           -1,900,458.96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)               23,901,861.81            -5,468,954.86
    经营性应收项目的减少(增加以“-”号填列)     -35,306,580.42          -29,623,366.33
    经营性应付项目的增加(减少以“-”号填列)      3,260,797.25            4,042,914.25其他
    经营活动产生的现金流量净额                      3,379,460.42           -26,240,148.292.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                                 86,954,270.46          113,549,871.56
    减:现金的期初余额                             97,069,996.45           76,393,897.20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                       -10,115,725.99          37,155,974.36(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                                       86,954,270.46           97,069,996.45
    其中:库存现金                                    162,514.26              218,628.33
          可随时用于支付的银行存款              85,792,836.31          112,346,586.22
          可随时用于支付的其他货币资金             998,919.89              984,657.01
          可用于支付的存放中央银行款项
          存放同业款项湖南华升股份有限公司 2012 年半年度报告
          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                                         86,954,270.46                  97,069,996.45(二十) 关联方及关联交易1、 本企业的母公司情况
                                                                                单位:万元 币种:人民币
                                                                 母公司对本      母公司对本     本企业
    母公司     企业类   注册       法人       业务                                                            组织机构
                                                   注册资本      企业的持股      企业的表决     最终控
    名称       型       地       代表       性质                                                              代码
                                                                   比例(%)       权比例(%)        制方
                     长 沙
           国有企    市 天
    湖南华    业(全    心 区
                                                                                                湖南省
    升集团    民所有    芙 蓉    刘政        投资     26,124.00           40.11           40.11               18376300X
                                                                                                国资委
    公司      制 企     中 路
           业)      三 段
                     420 号2、 本企业的子公司情况
                                                                                单位:万元 币种:人民币
    子公司                                                业务                    持股比例      表决权比    组织机构
                 企业类型      注册地      法人代表                注册资本
    全称                                                性质                      (%)           例(%)       代码深圳市华顺
                有限责任      深圳市罗
    达实业有限                               陈湘生        商业             550           90            90    192211266
                公司          湖区公司湖南华升服
                有限责任      湖南省长
    饰股份有限                               刘少波        商业         2,100.00         100           100    55071338x
                公司          沙市公司
                              长沙市芙
    湖南华升工     有限责任
                              蓉中路三    刘少波        商业         4,000.00          99            99    717053097
    贸有限公司     公司
                              段 420 号
                              株洲市芦湖南华升株
                有限责任      淞区建设
    洲雪松有限                               肖群峰        制造业      18,289.27       87.44          87.44   758038037
                公司          中 路 90公司
                              号沅江洞庭士
                有限责任      沅江市黄
    达麻纺织厂                               耿灏          制造业           600          100           100    743174052
                公司          茅洲镇有限公司湖南华升洞
                有限责任      岳阳市鹰
    庭麻业有限                               黄云晴        制造业      16,000.00       89.85          89.85   792380856
                公司          山公司岳阳华一房
                有限责任      岳阳市北                  房地产
    地产开发有                               黄云晴                     3,000.00          80            80    738986080
                公司          环路                      开发限责任公司湖南华升金
                有限责任      湖南省衡
    爽纺织服装                               刘少波        制造业       1,000.00         100           100    567699828
                公司          山县有限公司
    株洲雪松织     有限责任      湖南省株
                                          肖群峰        制造业       1,000.00         100           100    738963866
    染有限公司     公司          洲市湖南华升股份有限公司 2012 年半年度报告3、 本企业的合营和联营企业的情况
                                                                         单位:万元 币种:人民币
                                                                                      本企业在
                                                                         本企业持
    被投资单                                                                             被投资单    组织机构代
              企业类型     注册地    法人代表    业务性质    注册资本     股比例
    位名称                                                                              位表决权        码
                                                                            (%)
                                                                                       比例(%)一、合营企业二、联营企业湖南英捷
             有限责任    湖南长沙
    高科技有                            蒋辉珍      制造业       5,633.51       20.81        20.81   717052086
             公司        市限公司4、 本企业的其他关联方情况
          其他关联方名称                 其他关联方与本公司关系                      组织机构代码
    湖南洞庭苎麻纺织印染厂             母公司的全资子公司                    1860825095、 关联交易情况(1) 关联担保情况
    本公司在中国银行股份有限公司湖南省分行于 2008 年办理的授信担保、抵押到期后,经本公司、湖南华升集团公司与中国银行股份有限公司湖南省分行协商,中国银行股份有限公司湖南省分行同意给予湖南华升集团公司授信额度 8,000.00 万元、湖南华升工贸有限公司授信额度 6,000.00 万元、本公司授信额度 13,000.00 万元。湖南华升集团公司以其持有本公司的 4,500.00 万股权作为湖南华升集团公司和湖南华升工贸有限公司授信额度以及本公司4,100.00 万元授信额度的质押担保。本公司余下的授信额度 8,900.00 万以湖南华升工贸有限公司以其所拥有的华升大厦设定抵押。湖南华升集团于 2009 年 4 月 15 日重新质押给中国银行的本公司股权 4,500 万股;同时湖南华升工贸有限公司于 2009 年 3 月 12 日办理抵押给中国银行股份有限公司湖南省分行的华升大厦将继续用于下一年度授信抵押,到期日为 2010年 12 月 31 日。截至本财务报表报出日,华升大厦抵押手续已解除,4,500 万股的质押手续尚未解除。
    本公司本期向交通银行湖南分行贷款 2,000 万,由湖南华升集团公司提供连带责任担保。6、 关联方应收应付款项上市公司应付关联方款项:
                                                                           单位:元 币种:人民币
          项目名称                   关联方                 期末账面余额                期初账面余额
    应付帐款                     湖南华升集团公司                  93,278,304.00               93,278,304.00
    其他应付款                   湖南华升集团公司                      250,000.00                  706,274.89
                              湖南洞庭苎麻纺织印染其他应付款
                              厂
    长期应付款                   湖南华升集团公司                   31,003,031.26               31,003,031.26(二十一) 股份支付:
    无湖南华升股份有限公司 2012 年半年度报告(二十二) 或有事项:1、 为其他单位提供债务担保形成的或有负债及其财务影响:1. 为关联方提供的担保事项详见本财务报表附注关联方及关联交易之说明。2. 为控股子公司提供的担保事项
    本公司控股子公司湖南华升洞庭麻业有限公司因业务发展需要,向中国银行股份有限公司岳阳市鹰山支行申请授信额度 1,500 万元人民币,本公司为上述授信提供连带责任担保,截至本财务报表报出日,该公司向中国银行股份有限公司岳阳市鹰山支行贷款 840 万元。
    本公司控股子公司湖南华升工贸有限公司因业务发展需要,向交通银行长沙潇湘支行申请授信 4,000 万元人民币,向兴业银行长沙分行申请授信 2,000 万元人民币,本公司为湖南华升工贸有限公司上述授信提供担保,截至本财务报表报出日,该公司向兴业银行长沙分行贷款 1,000 万元。(二十三) 承诺事项:1、 前期承诺履行情况
    本公司控股子公司湖南华升株洲雪松有限公司与株洲高新区董家段高科园管理办公室和株洲芦淞服饰发展置业有限责任公司于 2007 年 11 月 5 日签定了《入园协议书》,双方约定由湖南华升株州雪松有限公司购买在株州高新技术产业开发区董家段高科技工业园的工业用地 66.7 亩,土地总价款为 1000.50 万元人民币,已支付土地款 700 万元,截止本财务报表批准报出日相关权证手续和后续付款正在进行中。(二十四) 其他重要事项:1、 外币金融资产和外币金融负债
                                                                          单位:元 币种:人民币
                                         本期公允价值变   计入权益的累计
        项目            期初金额                                            本期计提的减值    期末金额
                                             动损益        公允价值变动金融资产1、以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2、衍生金融资产
    3、贷款和应收款         1,086,878.92                                                          1,025,876.514、可供出售金融资产5、持有至到期投资
    金融资产小计            1,086,878.92                                                          1,025,876.51
    金融负债              114,666,465.27                                                        106,875,415.20(二十五) 母公司财务报表主要项目注释1、 应收账款:(1) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    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。湖南华升股份有限公司 2012 年半年度报告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
                                    (%)                            (%)                            (%)                        (%)按组合计提坏账准备的其他应收账款:账龄分析法
                 113,327,414.46    100.00    27,237,325.45         24.03    139,317,392.46       100.00    29,138,342.92     20.92组合
    组合小计        113,327,414.46    100.00    27,237,325.45         24.03    139,317,392.46       100.00    29,138,342.92     20.92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         84,457,567.38           74.52       4,222,878.37         96,497,174.00              69.27    4,824,858.70
    1至2年                   906,000.00             0.80           90,600.00      14,856,371.38              10.66    1,485,637.14
    2至3年                 5,200,000.00             4.59     1,560,000.00          5,200,000.00               3.73    1,560,000.00
    4至5年                 7,000,000.00             6.18     5,600,000.00          7,480,000.00               5.37    5,984,000.00
    5 年以上             15,763,847.08           13.91      15,763,847.08         15,283,847.08              10.97   15,283,847.08
        合计         113,327,414.46          100.00      27,237,325.45        139,317,392.46            100.00    29,138,342.92(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(%)湖南华升工贸有
                         子公司                               40,200,367.38     1 年以内                                     35.47限公司湖南华升洞庭麻
                         子公司                               35,199,200.00     1-3 年                                       31.06业有限公司湖南华升株洲雪
                         子公司                               22,100,000.00     1-4 年                                       19.50松有限公司沅江洞庭士达麻
                         子公司                               15,663,847.08     5 年以上                                     13.82纺织厂有限公司
    陈建强                                                         100,000.00      5 年以上                                      0.09
          合计                      /                     113,263,414.46                     /                               99.94湖南华升股份有限公司 2012 年半年度报告(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(%)
    湖南华升工贸有限公司            子公司                             40,200,367.38                                           35.47湖南华升洞庭麻业有限
                                 子公司                             35,199,200.00                                           31.06公司湖南华升株洲雪松有限
                                 子公司                             22,100,000.00                                           19.50公司沅江洞庭士达麻纺织厂
                                 子公司                             15,663,847.08                                           13.82有限公司
             合计                           /                      113,163,414.46                                           99.853、 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
    被投资                                                  增减                             减值                  资单位
                      投资成本          期初余额                        期末余额                          提减值            表决权
      单位                                                  变动                             准备                  持股比
                                                                                                            准备              比例
                                                                                                                   例(%)
                                                                                                                            (%)深圳市华顺达
                      4,950,000.00      4,950,000.00                    4,950,000.00                                    90.00      90.00实业有限公司湖南华升工贸
                     73,087,805.80     73,087,805.80                   73,087,805.80                                    99.00      99.00有限公司湖南华升株洲
                    160,281,722.34    160,281,722.34                  160,281,722.34                                    87.44      87.44雪松有限公司湖南华升洞庭
                    153,731,695.18    153,731,695.18                  153,731,695.18                                    89.85      89.85麻业有限公司沅江洞庭士达
    麻纺织厂有限        16,692,816.00     16,692,816.00                   16,692,816.00      3,338,563.20                  99.00      99.00公司
    湘财证券有限                                                                             215,649,696.
                    226,999,680.00    226,999,680.00                  226,999,680.00                                     2.45       2.45
    责任公司                                                                                          00湖南华升服饰
                     14,700,000.00     14,700,000.00                   14,700,000.00                                    70.00      70.00股份有限公司按权益法核算
                                                                                       单位:元 币种:人民币
                                                                                                                         在被投
                                                                                                                在被投
                                                                                             本期计                      资单位
    被投资单                                                                          减值                  现金   资单位
               投资成本          期初余额        增减变动          期末余额                  提减值                      表决权
    位                                                                                准备                  红利   持股比
                                                                                             准备                        比 例
                                                                                                                例(%)
                                                                                                                         (%)湖南英捷高科技有
               10,000,000.00     14,584,068.85   14,909.81         14,598,978.66                                20.81      20.81限责任公司4、 投资收益:湖南华升股份有限公司 2012 年半年度报告(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
    权益法核算的长期股权投资收益                            14,909.81        442,125.63
    其他                                                                   1,458,333.33
                            合计                         14,909.81      1,900,458.965、 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                                          -1,001,452.52          3,411,136.57
    加:资产减值准备                                -1,901,017.47            964,662.79固定资产折旧、油气资产折耗、生产性生物资产
                                                    56,048.22                 71,345.37折旧无形资产摊销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
                                                                        -6,754,904.66(收益以“-”号填列)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)                  1,068,368.90             626,956.00
    投资损失(收益以“-”号填列)                    -14,909.81           -1,900,458.96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)     18,572,404.14          -54,026,889.06
    经营性应付项目的增加(减少以“-”号填列)     19,200,411.20           -2,274,581.31其他
    经营活动产生的现金流量净额                     35,979,852.66          -59,882,733.262.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                                 12,349,019.14          10,248,125.65
    减:现金的期初余额                              7,450,883.38           9,557,553.19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                        4,898,135.76             690,572.46(二十六) 补充资料1、 当期非经常性损益明细表湖南华升股份有限公司 2012 年半年度报告
                                                                     单位:元 币种:人民币
                              项目                                                 金额
    非流动资产处置损益                                                                           126,832.44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、按照一定标准定额或定量持续享受的政府                                      9,116,871.84补助除外
    除上述各项之外的其他营业外收入和支出                                                         575,798.28
    所得税影响额                                                                                 -376,487.52
    少数股东权益影响额(税后)                                                                   -954,022.75
                              合计                                                           8,488,992.292、 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
                                                    0.17                0.0026                    0.0026利润扣除非经常性损益后归属于
                                                    -1.22              -0.0185                   -0.0185公司普通股股东的净利润3、 公司主要会计报表项目的异常情况及原因的说明
    资产负债表项目 期末数         期初数        变动幅度%           变动原因说明
    应收票据        794,541.21    2,854,488.99  -72.17              银行承兑汇票减少
    在建工程        1,728,385.39 8,714,679.38   -80.17              在建工程完工转入固定资产
    应交税费        2,712,932.48 6,069,324.88   -55.30              本年度实际缴纳的税费增加
    其他应付款      42,241,093.68 28,288,989.03 49.32               本年工程押金及暂收应付款增加
    利润表项目      本期数        上年同期数    变动幅度%           变动原因说明
    财务费用        1,083,615.05 4,583,326.53   -76.36              主要系汇兑损失减少
                                                                今年随库存销售转回部分存货跌价准
    资产减值损失     -1,189,498.14 277,666.37           -528.39
                                                                备
    投资收益       14,909.81        1,900,458.96        -99.22      主要系委托贷款收益减少
    所得税费用     453,808.63       1,743,710.95        -73.97      当期所得税减少
    净利润         963,007.95       1,987,852.28        -51.56
                                                                主要系平均营业毛利率同比减少 2.11归属于母公司所
               1,057,424.76     2,227,974.53        -52.54      个百分点及上述因素综合影响所致有者的净利润现金流量表表项
               本期数           上年同期数          变动幅度%目经营活动产生的
               3,379,460.42     -26,240,148.29 -112.88          经营活动收到的款项多于去年现金流量净额投资活动产生的
               -443,275.29      10,239,543.76       -104.33     主要系去年收回委托贷款现金流量净额筹资活动产生的
               -13,051,911.12   53,157,578.89       -124.55     主要系去年银行贷款增加现金流量净额现金流量净增加
               -10,115,725.99   37,156,974.36       -127.22     上述因素综合影响额湖南华升股份有限公司 2012 年半年度报告七、 备查文件目录1、 载有公司董事长签名的 2012 年半年度报告文本。2、 载有公司董事长、主管会计工作负责人,会计机构负责人签名并盖章的财务报告。3、 报告期内在中国证监会指定媒体上公开披露过的文件正本及公告原件。
                                                                   董事长:刘政
                                                           湖南华升股份有限公司
                                                               2012 年 8 月 16 日
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