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华升股份(600156)公告正文

华升股份:2013年半年度报告

公告日期 2013-08-08
股票简称:华升股份 股票代码:600156
    湖南华升股份有限公司 2013 年半年度报告湖南华升股份有限公司
               6001562013 年半年度报告
                       湖南华升股份有限公司 2013 年半年度报告
                                    重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、 公司全体董事出席董事会会议。三、 公司半年度财务报告未经审计。四、 公司负责人刘政、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、准确、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
                                        湖南华升股份有限公司 2013 年半年度报告
                                                               目录
    第一节   释义 .................................................................................................................................... 4
    第二节   公司简介 ............................................................................................................................ 5
    第三节   会计数据和财务指标摘要................................................................................................. 6
    第四节   董事会报告 ........................................................................................................................ 7
    第五节   重要事项 .......................................................................................................................... 10
    第六节   股份变动及股东情况....................................................................................................... 12
    第七节   董事、监事、高级管理人员情况................................................................................... 14
    第八节   财务报告(未经审计)................................................................................................... 15
    第九节   备查文件目录 .................................................................................................................. 68
                       湖南华升股份有限公司 2013 年半年度报告
                                 第一节 释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    本公司、公司                                 指             湖南华升股份有限公司
    华升集团                                     指             湖南华升集团公司
    汇一药机                                     指             湖南汇一制药机械有限公司
    株洲雪松                                     指             湖南华升株洲雪松有限公司
    华升洞庭                                     指             湖南华升洞庭麻业有限公司
    华升工贸                                     指             湖南华升工贸有限公司
    报告期                                       指             2013 年 1 月 1 日-2013 年 6 月 30 日
                          湖南华升股份有限公司 2013 年半年度报告
                                 第二节 公司简介一、 公司信息
    公司的中文名称                                   湖南华升股份有限公司
    公司的中文名称简称                               华升股份
    公司的外文名称                                   Hunan Huasheng Co.,Ltd
    公司的外文名称缩写                               HNHS
    公司的法定代表人                                 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三、 基本情况变更简介
    公司注册地址                                     湖南省长沙市芙蓉中路三段 420 号华升大厦
    公司注册地址的邮政编码                           410015
    公司办公地址                                     湖南省长沙市芙蓉中路三段 420 号华升大厦
    公司办公地址的邮政编码                           410015
    公司网址                                         公司暂未设立网站
    电子信箱                                         hnhsgf@163.com四、 信息披露及备置地点变更情况简介
    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、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                         湖南华升股份有限公司 2013 年半年度报告
                     第三节      会计数据和财务指标摘要一、 公司主要会计数据和财务指标(一) 主要会计数据
                                                                   单位:元 币种:人民币
                                                                             本报告期比上年同
          主要会计数据             本报告期(1-6 月)        上年同期
                                                                                 期增减(%)
    营业收入                                407,107,154.54        396,531,294.69               2.67
    归属于上市公司股东的净利润              -26,414,065.99          4,131,048.43            -739.40归属于上市公司股东的扣除非经常
                                         -33,484,810.43           -4,357,943.86              不适用性损益的净利润
    经营活动产生的现金流量净额               -59,268,109.85           25,929,371.00             -328.58
                                                                                  本报告期末比上年
                                       本报告期末             上年度末
                                                                                    度末增减(%)
    归属于上市公司股东的净资产               566,368,482.92       623,301,697.24                  -9.13
    总资产                                 1,306,731,335.88     1,250,671,058.29                   4.48(二) 主要财务指标
                                                                                  本报告期比上年同
          主要财务指标             本报告期(1-6 月)        上年同期
                                                                                      期增减(%)
    基本每股收益(元/股)                          -0.0657                 0.0103               -737.86
    稀释每股收益(元/股)                          -0.0657                 0.0103               -737.86扣除非经常性损益后的基本每股收
                                                -0.0833                 -0.0108              不适用益(元/股)
    加权平均净资产收益率(%)                         -4.33                 -0.0108              不适用扣除非经常性损益后的加权平均净
                                                  -5.49                   -0.73              不适用资产收益率(%)二、 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                                                                       94,147.93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                                  7,849,592.11补助除外
    除上述各项之外的其他营业外收入和支出                                                      363,847.26
    少数股东权益影响额                                                                     -1,141,146.04
    所得税影响额                                                                              -95,696.82
                          合计                                                          7,070,744.44
                          湖南华升股份有限公司 2013 年半年度报告
                                第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析
    2013 年 1-6 月实现营业收入:40710 万元,较上年同期增长 2.67%,其中:纺织生产业务 13270万元,比上年同期增长 2.41%;贸易业务 22705 万元,比上年同期减少 1.96%;制药机械业务4206 万元比上年同期增长 43.40%。但由于人工、原材料成本的上升,导致营业成本(特别是纺织生产业务和贸易业务)增长幅度大于营业收入的增长,纺织生产业务毛利率下降为-0.82%,比上年同期减少 5.93 个百分点,贸易业务毛利率为 3.91%,比上年同期减少 1.47 个百分点,同时期间费用(销售费用、管理费用、财务费用)合计 5396 万元,比上年同期上升 44.36%,致使营业利润比上年同期大大减少,加之,报告期内因与控股股东进行资产置换资产评估增值导致所得税增加,2013 年上半年净利润为:-2522 万元,归属于母公司所有者的净利润为::-2641万元。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                       单位:元 币种:人民币
              科目                           本期数             上年同期数        变动比例(%)
    营业收入                                   407,107,154.54       396,531,294.69                2.67
    营业成本                                   376,136,363.02       360,576,422.73                4.32
    销售费用                                    20,497,634.69         15,471,735.69              32.48
    管理费用                                    27,347,472.76         20,291,911.62              34.77
    财务费用                                     6,125,893.03          1,622,709.64             277.51
    经营活动产生的现金流量净额                 -59,268,109.85         25,929,371.00            -328.58
    投资活动产生的现金流量净额                  -3,974,865.96           -465,901.79            -744.68
    筹资活动产生的现金流量净额                  20,777,389.25       -15,668,349.80              232.61
    研发支出                                     5,568,176.98          2,564,322.52             117.14营业收入变动原因说明:主要系内销规模有所扩大营业成本变动原因说明:主要系人工、原材料成本上升销售费用变动原因说明:主要系销售人员工资及上年度绩效提成增加、运费及广告费有所增加管理费用变动原因说明:主要系管理人员工资及上年度绩效提成增加及研发费增加财务费用变动原因说明:主要系汇兑损失大幅增加及贷款利息支出增加经营活动产生的现金流量净额变动原因说明:经营活动支付的款项较多投资活动产生的现金流量净额变动原因说明:购置固定资产及在建工程项目支出增加筹资活动产生的现金流量净额变动原因说明:主要系借款增加研发支出变动原因说明:主要系控股子公司汇一药机加大研发投入(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                          单位:元 币种:人民币
                                      主营业务分行业情况
                                                              营业收入      营业成本     毛利率比
                                                   毛利率
    分行业       营业收入         营业成本                      比上年增      比上年增     上年增减
                                                   (%)
                                                                减(%)         减(%)        (%)
    纺织生产                                                                                 减少 5.93
             132,698,572.94   133,791,437.93          -0.82        2.41           8.81
    业务                                                                                     个百分点
                              湖南华升股份有限公司 2013 年半年度报告
                                                                                                   减少 1.47
    贸易业务      227,048,589.88          218,172,606.18             3.91        -1.96       -0.43
                                                                                                   个百分点
                                                                                                   减少 1.63
    制药机械          42,057,130.38        20,638,717.66            50.93        43.40       48.34
                                                                                                   个百分点
                                              主营业务分产品情况
                                                                         营业收入    营业成本      毛利率比
                                                            毛利率
    分产品           营业收入             营业成本                         比上年增    比上年增      上年增减
                                                            (%)
                                                                           减(%)       减(%)         (%)
                                                                                                   减少 2.26
    纱                38,715,936.01        38,467,898.77             0.64        15.34       18.03
                                                                                                   个百分点
                                                                                                   减少 1.57
    布            260,367,785.29          255,714,718.29             1.79        19.90       21.86
                                                                                                   个百分点
                                                                                                   减少 2.91
    服装              27,927,196.25        25,852,657.16             7.43       -26.48      -24.10
                                                                                                   个百分点
    家纺产品                                                                                           减少 1.04
                   5,174,936.12         5,101,099.60             1.43       -26.79      -26.01
    国际贸易                                                                                           个百分点纺织机械
                                                                                                   增加 4.76
    等设备进           7,202,916.12         7,014,733.20             2.61       -83.01      -81.37
                                                                                                   个百分点口贸易
    工程机械                                                                                           减少 9.09
                  18,917,356.22        18,399,131.22             2.74       199.45      230.33
    国际贸易                                                                                           个百分点
    陶瓷国际                                                                                           增加 9.94
                   1,441,036.81         1,413,805.87             1.89       -77.19      -74.62
    贸易                                                                                               个百分点
                                                                                                   减少 1.63
    制药机械          42,057,130.38        20,638,717.66            50.93        43.40       48.34
                                                                                                   个百分点2、 主营业务分地区情况
                                                                                  单位:元 币种:人民币
           地区                             营业收入                        营业收入比上年增减(%)
    境外销售                                        311,574,930.89                                          1.11
    境内销售                                          90,229,362.31                                         9.57(三) 投资状况分析1、 对外股权投资总体分析(1) 持有金融企业股权情况
                                                                                 报告期
                                     期末持                             报告期
    所持对    最初投资金      期初持股                        期末账面              所有者   会计核     股份来
                                     股比例                               损益
    象名称    额(元)        比例(%)                       价值(元)            权益变   算科目       源
                                     (%)                              (元)
                                                                                 动(元)湘财证
    券有限                                                                                   长期股
           226,999,680     73,333,300           2.45       11,349,984                               投入
    责任公                                                                                   权投资司
    合计     226,999,680            /            /           11,349,984                        /          /2、 非金融类公司委托理财及衍生品投资的情况
                          湖南华升股份有限公司 2013 年半年度报告(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。3、 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。4、 主要子公司、参股公司分析
    公司名称        业务性质 注册资本    持股比例(%)    总资产         净资产     营业收入 净利润湖南华升工贸有
                商业     4,000.00    99.00          34,075.98      19,042.38 28,454.69 1,670.86限公司湖南华升洞庭麻
                制造业   16,000.00   89.85          55,260.68      9,235.95   7,275.51   -1,193.06业有限公司湖南华升株洲雪
                制造业   18,289.00   87.44          28,143.25      2,027.80   6,282.42   -332.46松有限公司湖南汇一制药机
                制造业   400.00      51.00          17,745.27      5,805.07   4,205.71   562.25械有限公司湖南英捷高科技
                制造业   5,633.51    20.81          8,366.06       7,557.80   2,299.42   273.83有限公司5、 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。二、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                          湖南华升股份有限公司 2013 年半年度报告
                                 第五节 重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项√ 不适用四、 公司股权激励情况及其影响√ 不适用五、 重大关联交易(一) 资产收购、出售发生的关联交易1、 已在临时公告披露且后续实施无进展或变化的事项
                   事项概述                                      查询索引公司控股股东湖南华升集团公司(简称"华升集团")与公司控股子公司湖南华升洞庭麻业有限公司(简称"洞庭麻业")所控股的岳阳华一房地产开发有限责任公司(简称"华一公司")共同拥有位于岳阳市区洞庭麻业生活区的两宗地(共计 405亩),其中华升集团拥有 20%的产权,华一公司拥有 80%的产权。为了有利于整合公司土地资源,提升公司整体效益,经协商,华升集团将所拥有的两宗地 20%的产权转让过户给华一公司,转让过户重新办证完成后,华一公司即拥有两宗地共
                                              2013 年 6 月 6 日上海证券报和上海证券交易所网计 405 亩 100%的产权。此次产权交易的价格以交
                                              站易双方委托的沃克森(北京)国际房地产评估有限公司 2013 年 3 月出具的资产评估报告(沃克森评报字[2013]第 0001 号)和土地评估报告(京)沃克森[2013](估)字第 102 号作为转让价格的依据。两宗地评估总额的 20%为 5711 万元。其中土地使用权评估值 5460 万元,地面附着物评估值251 万元。华一公司以现金方式支付给华升集团土地产权转让款共计 5711 万元。办理产权过户重新办证手续中除契税由华一公司承担外,其余所有税费由华升集团承担。六、 重大合同及其履行情况(一) 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。
                           湖南华升股份有限公司 2013 年半年度报告3、 租赁情况
    本公司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 4468 万元,租赁的期限为 2013 年 1 月 1 日至 2013 年 12 月 31 日,报告期收到租金为 255 万元。租金的确认依据是有关的租赁合同。(二) 担保情况√ 不适用(三) 其他重大合同或交易
    本报告期公司无其他重大合同或交易。七、 承诺事项履行情况√不适用八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购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、持有 5%以上股份的股东、实际控制人、收购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。
                           湖南华升股份有限公司 2013 年半年度报告
                          第六节 股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 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) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 股东数量和持股情况
                                                                                   单位:股
                报告期末股东总数                                                           37,841
                                      前十名股东持股情况
               股
               东    持股比                        报告期      持有有限售条件股    质押或冻结的
    股东名称                         持股总数
               性    例(%)                         内增减          份数量            股份数量
               质
               国
    湖南华升集团   有
                          40.11     161,304,592                       75,000,000   质押
    公司           法
               人
               国中国信达资产
               有
    管理公司长沙               1.60        6,455,401                                   未知
               法办事处
               人
               国
    中国服装集团   有
                           0.58        2,344,120                                   未知
    公司           法
               人
               境
               内
    章蕊璇         自          0.47        1,888,453                                   未知
               然
               人
               国湖南省益阳市
               有
    财源建设投资               0.45        1,822,074                                   未知
               法有限公司
               人
               境
               内
    齐丽萍         自          0.44        1,766,925                                   未知
               然
               人
                         湖南华升股份有限公司 2013 年半年度报告
               境
               内
    刘兵           自       0.31         1,256,536                             未知
               然
               人中国银河证券股份有限公司
               其
    客户信用交易            0.28         1,140,900                             未知
               他担保证券账户国泰君安证券股份有限公司
               其
    客户信用交易            0.26         1,059,522                             未知
               他担保证券账户
               境
               内
    杜红仙         自       0.24          950,296                              未知
               然
               人
                               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
    湖南华升集团公司                         161,304,592 人民币普通股中国信达资产管理公司
                                            6,455,401   人民币普通股长沙办事处
    中国服装集团公司                            2,344,120   人民币普通股
    章蕊璇                                      1,888,453   人民币普通股湖南省益阳市财源建设
                                            1,822,074   人民币普通股投资有限公司
    齐丽萍                                      1,766,925   人民币普通股
    刘兵                                        1,256,536   人民币普通股中国银河证券股份有限
    公司客户信用交易担保                        1,140,900   人民币普通股证券账户国泰君安证券股份有限
    公司客户信用交易担保                        1,059,522   人民币普通股证券账户
    杜红仙                                      950,296 人民币普通股
                        公司前十大股东中第 1、2、3、5 位为国有法人股股东,之间不存在关联上述股东关联关系或一
                        关系,也不属于《上市公司持股变动信息披露管理办法》中规定的一致致行动的说明
                        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。三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                         湖南华升股份有限公司 2013 年半年度报告
                 第七节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、 公司董事、监事、高级管理人员变动情况
         姓名                担任的职务                变动情形          变动原因
    蒋征球                 董事、副董事长           离任              退休
    李郁                   董事、副董事长           选举              补选
                         湖南华升股份有限公司 2013 年半年度报告
                       第八节 财务报告(未经审计)一、 财务报表
                                   合并资产负债表
    编制单位:湖南华升股份有限公司        2013 年 6 月 30 日              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                                        82,936,715.85              125,402,302.41
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                         6,511,522.36                2,653,579.20
    应收账款                                        81,234,341.68               61,547,358.23
    预付款项                                       186,069,130.26              140,424,059.23
    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                                      31,729,087.54               35,753,313.51
    买入返售金融资产
    存货                                           485,277,831.92              424,263,171.00
    一年内到期的非流动资产
    其他流动资产                                     5,319,333.98                4,091,954.87
       流动资产合计                                 879,077,963.59              794,135,738.45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                                    28,143,406.89               27,462,534.32
    投资性房地产                                    27,774,260.98               36,599,988.82
    固定资产                                       172,925,261.56              190,527,331.38
    在建工程                                         1,783,451.85                1,144,484.08
    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                                       169,918,861.97              173,791,144.37
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                  27,108,129.04               27,009,836.87
    其他非流动资产
       非流动资产合计                               427,653,372.29              456,535,319.84
          资产总计                                1,306,731,335.88            1,250,671,058.29
                         湖南华升股份有限公司 2013 年半年度报告流动负债:
    短期借款                                     77,000,000.00        53,669,860.41
    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                                      8,845,100.00         6,425,760.00
    应付账款                                   200,930,907.76        178,028,380.00
    预收款项                                   203,353,920.12        137,662,173.51
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                 31,109,983.13        33,352,528.43
    应交税费                                     27,920,269.57        25,851,271.59
    应付利息
    应付股利
    其他应付款                                   80,877,837.48        78,120,258.51
    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                             630,038,018.06        513,110,232.45非流动负债:
    长期借款
    应付债券
    长期应付款                                   28,003,031.26        28,003,031.26
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                               14,075,055.17        17,150,729.29
       非流动负债合计                             42,078,086.43        45,153,760.55
         负债合计                               672,116,104.49        558,263,993.00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                                     95,190,994.55       125,710,142.88
    减:库存股
    专项储备
    盈余公积                                     19,709,353.00        19,709,353.00
    一般风险准备
    未分配利润                                   49,357,433.37        75,771,499.36
    外币报表折算差额
    归属于母公司所有者
                                                566,368,482.92        623,301,697.24权益合计
    少数股东权益                                 68,246,748.47        69,105,368.05
         所有者权益合计                         634,615,231.39        692,407,065.29
       负债和所有者权益
                                              1,306,731,335.88       1,250,671,058.29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 2013 年半年度报告
                                  母公司资产负债表
                                  2013 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                                            4,873,472.60               13,726,331.83
    交易性金融资产
    应收票据
    应收账款
    预付款项                                          16,394,900.00               16,995,700.00
    应收利息
    应收股利
    其他应收款                                        49,295,380.00               87,538,197.05
    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                                    70,563,752.60              118,260,228.88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                                   525,933,604.77                446,768,010.44
    投资性房地产
    固定资产                                            295,466.27                  344,021.91
    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                                    18,901,577.82               18,901,577.82
    其他非流动资产
       非流动资产合计                               545,130,648.86                466,013,610.17
         资产总计                                   615,694,401.46                584,273,839.05
                           湖南华升股份有限公司 2013 年半年度报告流动负债:
    短期借款                                           15,000,000.00    20,000,000.00
    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                                           85,954.11        90,078.11
    应交税费                                            1,898,353.44     1,258,682.52
    应付利息
    应付股利
    其他应付款                                         21,837,628.90    16,849,735.67
    一年内到期的非流动负债
    其他流动负债
       流动负债合计                                    38,821,936.45    38,198,496.30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                                      38,821,936.45    38,198,496.30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                                          139,154,265.12   105,423,523.50
    减:库存股
    专项储备
    盈余公积                                           19,709,353.00    19,709,353.00
    一般风险准备
    未分配利润                                         15,898,144.89    18,831,764.25所有者权益(或股东权益)
                                                      576,872,465.01   546,075,342.75合计
      负债和所有者权益
                                                      615,694,401.46   584,273,839.05(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 2013 年半年度报告
                                      合并利润表
                                    2013 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                                           407,107,154.54           396,531,294.69
    其中:营业收入                                      407,107,154.54           396,531,294.69
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                      431,092,484.11               398,462,426.97
    其中:营业成本                                 376,136,363.02               360,576,422.73
           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                              1,711,973.25                 1,223,182.58
           销售费用                                   20,497,634.69                15,471,735.69
           管理费用                                   27,347,472.76                20,291,911.62
           财务费用                                    6,125,893.03                 1,622,709.64
           资产减值损失                                 -726,852.64                  -723,535.29
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填
                                                         569,850.61                   14,909.81列)
         其中:对联营企业和合营企
                                                         569,850.61                   14,909.81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)                  -23,415,478.96                 -1,916,222.47
    加:营业外收入                                    8,269,912.43                10,596,020.11
    减:营业外支出                                       56,473.06                     2,443.16
       其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                    -15,202,039.59                  8,677,354.48填列)
    减:所得税费用                                   10,023,095.05                 1,687,633.45
    五、净利润(净亏损以“-”号填列)                  -25,225,134.64                  6,989,721.03
    归属于母公司所有者的净利润                     -26,414,065.99                  4,131,048.43
    少数股东损益                                      1,188,931.35                 2,858,672.60六、每股收益:
    (一)基本每股收益                                     -0.0657                      0.0103
    (二)稀释每股收益                                     -0.0657                      0.0103七、其他综合收益
    八、综合收益总额                                    -25,225,134.64                  6,989,721.03
    归属于母公司所有者的综合收益
                                                    -26,414,065.99                  4,131,048.43总额
    归属于少数股东的综合收益总额                      1,188,931.35                 2,858,672.60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 2013 年半年度报告
                                     母公司利润表
                                     2013 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
    减:营业成本
         营业税金及附加
         销售费用
         管理费用                                           2,968,831.07            2,999,776.62
         财务费用                                            -294,778.95              -82,396.82
         资产减值损失                                      -1,067,668.90           -1,901,017.47
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                              569,850.61               14,909.81填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                         -1,036,532.61           -1,001,452.52
    加:营业外收入
    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
                                                           -1,036,532.61           -1,001,452.52填列)
    减:所得税费用                                          1,897,086.75
    四、净利润(净亏损以“-”号填列)                         -2,933,619.36           -1,001,452.52五、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                                           -2,933,619.36           -1,001,452.52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 2013 年半年度报告
                                     合并现金流量表
                                      2013 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                                 519,921,070.43       393,179,315.15
    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                                                   31,874,946.71     51,572,960.78
    收到其他与经营活动有关的现金                                     27,005,228.63     25,528,761.72
    经营活动现金流入小计                                       578,801,245.77       470,281,037.65
    购买商品、接受劳务支付的现金                                 509,472,266.58       349,549,661.77
    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                                   67,212,553.26     52,658,609.54
    支付的各项税费                                                   30,872,824.78     17,541,356.61
    支付其他与经营活动有关的现金                                     30,511,711.00     24,602,038.73
    经营活动现金流出小计                                       638,069,355.62       444,351,666.65
       经营活动产生的现金流量净额                                   -59,268,109.85    25,929,371.00
                         湖南华升股份有限公司 2013 年半年度报告二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                                                   0.00
    处置固定资产、无形资产和其他长期资产收
                                                                     292,100.80       164,270.00回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
      投资活动现金流入小计                                           292,100.80       164,270.00
    购建固定资产、无形资产和其他长期资产支
                                                                   4,266,966.76       630,171.79付的现金
    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
      投资活动现金流出小计                                         4,266,966.76       630,171.79
        投资活动产生的现金流量净额                                 -3,974,865.96      -465,901.79三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                            54,000,000.00     38,400,000.00
    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                                        54,000,000.00     38,400,000.00
    偿还债务支付的现金                                            30,669,860.41     52,000,000.00
    分配股利、利润或偿付利息支付的现金                             2,552,750.34      1,638,199.80
    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                                                      430,150.00
      筹资活动现金流出小计                                        33,222,610.75     54,068,349.80
        筹资活动产生的现金流量净额                                20,777,389.25    -15,668,349.80四、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                                      -42,465,586.56     9,795,119.41
    加:期初现金及现金等价物余额                              125,402,302.41        97,977,264.76
    六、期末现金及现金等价物余额                                      82,936,715.85    107,772,384.17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 2013 年半年度报告
                                  母公司现金流量表
                                    2013 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
    收到的税费返还
    收到其他与经营活动有关的现金                          16,160,690.09        41,231,056.61
       经营活动现金流入小计                               16,160,690.09        41,231,056.61
    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                          1,798,331.35        1,357,532.52
    支付的各项税费                                          1,257,302.89          916,801.90
    支付其他与经营活动有关的现金                          15,862,321.74         2,976,869.53
       经营活动现金流出小计                               18,917,955.98         5,251,203.95
         经营活动产生的现金流量净额                       -2,757,265.89        35,979,852.66二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入小计
    购建固定资产、无形资产和其他长期资产支付
                                                                8,980.00          13,348.00的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
       投资活动现金流出小计                                     8,980.00           13,348.00
         投资活动产生的现金流量净额                            -8,980.00          -13,348.00三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                    15,000,000.00        20,000,000.00
    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                               15,000,000.00        20,000,000.00
    偿还债务支付的现金                                    20,000,000.00        50,000,000.00
    分配股利、利润或偿付利息支付的现金                      1,086,613.34        1,068,368.90
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                               21,086,613.34        51,068,368.90
         筹资活动产生的现金流量净额                       -6,086,613.34       -31,068,368.90四、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                              -8,852,859.23         4,898,135.76
    加:期初现金及现金等价物余额                          13,726,331.83         7,450,883.38
    六、期末现金及现金等价物余额                                4,873,472.60       12,349,019.14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 2013 年半年度报告
                                               合并所有者权益变动表
                                                   2013 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
                                                   减:
    项目                                                                           一般                                           所有者权益
                     实收资本                      库      专项                                             其   少数股东权益
                                    资本公积                         盈余公积       风险   未分配利润                                  合计
                   (或股本)                      存      储备                                             他
                                                                                    准备
                                                   股
    一、上年年末余额 402,110,702.00   105,480,539.92                   19,709,353.00           75,771,499.36         43,465,174.28    646,537,268.56加:会计政策变更前期差错更正
    其他                               20,229,602.96                                                                 25,640,193.77    45,869,796.73
    二、本年年初余额 402,110,702.00   125,710,142.88                    19,709,353.00          75,771,499.36         69,105,368.05    692,407,065.29三、本期增减变动
    金额(减少以“-”                -30,519,148.33                                           -26,414,065.99         -858,619.58     -57,791,833.90号填列)
    (一)净利润                                                                               -26,414,065.99          1,188,931.35   -25,225,134.64(二)其他综合收益上述(一)和(二)
                                                                                           -26,414,065.99          1,188,931.35   -25,225,134.64小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他                        -30,519,148.33                                                                  -2,047,550.93   -32,566,699.26
    四、本期期末余额 402,110,702.00    95,190,994.55                    19,709,353.00          49,357,433.37          68,246,748.47   634,615,231.39
                                        湖南华升股份有限公司 2013 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
                                                                专
        项目                                                                                                         少数股东        所有者权益
                       实收资本                       减:库 项                       一般风                   其
                                       资本公积                         盈余公积               未分配利润              权益              合计
                     (或股本)                       存股 储                         险准备                   他
                                                                备
    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(减少以“-”                                                                           -6,984,789.28           -94,416.81    -7,079,206.09
    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)
                                                                                                1,057,424.76           -94,416.81      963,007.95
    小计
    (三)所有者投入
    和减少资本
    1.所有者投入资
    本
    2.股份支付计入
    所有者权益的金
    额
    3.其他
    (四)利润分配                                                                               -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
                                                                                               -8,042,214.04                         -8,042,214.04
    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               73,334,128.41        44,494,792.40   644,432,110.35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 2013 年半年度报告
                                         母公司所有者权益变动表
                                             2013 年 1—6 月
                                                                                        单位:元 币种:人民币
                                                             本期金额
                                                                                  一般
    项目              实收资本(或股                   减:库存 专项
                                 资本公积                        盈余公积         风险 未分配利润        所有者权益合计
                  本)                             股       储备
                                                                                  准备
    一、上年年末余额 402,110,702.00   105,423,523.50                  19,709,353.00        18,831,764.25     546,075,342.75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                  19,709,353.00          18,831,764.25   546,075,342.75三、本期增减变动
    金额(减少以“-”                33,730,741.62                                          -2,933,619.36   30,797,122.26号填列)
    (一)净利润                                                                             -2,933,619.36   -2,933,619.36(二)其他综合收益上述(一)和(二)
                                                                                         -2,933,619.36   -2,933,619.36小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他                        33,730,741.62                                                          33,730,741.62
    四、本期期末余额 402,110,702.00   139,154,265.12                  19,709,353.00          15,898,144.89   576,872,465.01
                                  湖南华升股份有限公司 2013 年半年度报告
                                                                                      单位:元 币种:人民币
                                                                上年同期金额
                                                                               一般
    项目            实收资本(或股                减:库    专项
                                    资本公积                        盈余公积   风险    未分配利润       所有者权益合计
                       本)                    存股      储备
                                                                               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(减少以“-”                                                                    -9,043,666.56      -9,043,666.56
    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)
                                                                                        -1,001,452.52      -1,001,452.52
    小计
    (三)所有者投入
    和减少资本
    1.所有者投入资本
    2.股份支付计入所
    有者权益的金额
    3.其他
    (四)利润分配                                                                        -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
                                                                                        -8,042,214.04      -8,042,214.04
    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                 11,553,663.36     538,099,836.48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 2013 年半年度报告二、 公司基本情况
    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,由湖南华升工贸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 日在上海证券交易所挂牌交易。
    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。三、 公司主要会计政策、会计估计和前期差错:(一) 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。(二) 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。(三) 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。(四) 记账本位币:本公司的记账本位币为人民币。(五) 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。(六) 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。(七) 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。
                         湖南华升股份有限公司 2013 年半年度报告(八) 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。(九) 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;
                         湖南华升股份有限公司 2013 年半年度报告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,根据其账面价值高于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,高于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。(十) 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:
                                              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
                         湖南华升股份有限公司 2013 年半年度报告组合中,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                                   1003、 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。(十一) 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(十二) 长期股权投资:
                         湖南华升股份有限公司 2013 年半年度报告1、 投资成本确定(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。(2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。(3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。2、 后续计量及损益确认方法对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。3、 确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。4、 减值测试方法及减值准备计提方法对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值高于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。(十三) 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,按照账面价值高于可收回金额的差额计提相应的减值准备。(十四) 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
                         湖南华升股份有限公司 2013 年半年度报告
    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
                   8-12 年                     4                   8.0 至 12.03、 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,按照账面价值高于可收回金额的差额计提相应的减值准备。(十五) 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,按照账面价值高于可收回金额的差额计提相应的减值准备。(十六) 借款费用:1. 借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。2.借款费用资本化期间(1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。(2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过 3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。3.借款费用资本化金额为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。(十七) 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,按照账面价值高于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
                         湖南华升股份有限公司 2013 年半年度报告支出,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。(十八) 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。(十九) 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。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。(二十) 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。(二十一) 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。(二十二) 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
                            湖南华升股份有限公司 2013 年半年度报告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。(二十三) 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。(二十四) 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(二十五) 前期会计差错更正1、 追溯重述法无2、 未来适用法无四、 税项:(一) 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%
                                        湖南华升股份有限公司 2013 年半年度报告
                                               从价计征的,按房产原值一次减
                                               除 20%后余值的 1.2%计缴;从
    房产税                                                                                       1.2%、12%
                                               租计征的,按租金收入的 12%计
                                               缴
    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                                2%五、 企业合并及合并财务报表(一) 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     持股     表决权                          中用于      的本期亏损
    子公司    子公司              业务性    注册资      经营范                                          是否合       少数股
                    注册地                                    际出资   净投资     比例       比例                          冲减少      超过少数股
    全称      类型                质        本          围                                            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
                                                    开发、
              长沙市
                                                    生产、
    湖南华        芙蓉中
                                                    销售纺升服饰 控股子 路三段
                     制造业                2,100    织品、     1,470              100.00   100.00    是
    股份有 公司   420 号
                                                    针织品
    限公司        华升大
                                                    及原料
              厦
                                                    服装等湖南华
          控股子                                    服装服升金爽
          公司的 湖南省                             饰的设
    纺织服                  制造业             3,000               3,000              100.00   100.00    是
          控股子 衡山县                             计制造装有限
          公司                                      销售等公司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
                                                                                                                                         少数   益冲减子
                                                                                                                                         股东   公司少数
                                                                                                                                         权益   股东分担
                                                                                实质上构
                                                                       期末                                                              中用   的本期亏
    子公     子公                                                                  成对子公                           是否
                                        业务       注册                实际                持股比    表决权                少数股东      于冲   损超过少
    司全     司类        注册地                               经营范围             司净投资                           合并
                                        性质       资本                出资                例(%)     比例(%)                 权益        减少   数股东在
    称     型                                                                    的其他项                           报表
                                                                       额                                                                数股   该子公司
                                                                                  目余额
                                                                                                                                         东损   期初所有
                                                                                                                                         益的   者权益中
                                                                                                                                         金额   所享有份
                                                                                                                                                额后的余
                                                                                                                                                    额
    湖 南 控 股 长沙市芙蓉中路三 商业                  4,000   经营核定    7,308                 99.00        99.00    是         187.76
                                 湖南华升股份有限公司 2013 年半年度报告
    华 升 子 公 段420号                             范围内的
    工贸 司                                         进出口业
    有限                                            务和对外
    公司                                            经济合作
                                                业务、国
                                                内贸易;
                                                收购、加
                                                工、销售
                                                麻等纺织
                                                原料。
                                                纺织品、湖南
                                                服装、服华升
    控股                                       饰生产、
    株洲      株洲市芦淞区建设 制 造
    子公                        18,289         加工、销     16,028         87.44     87.44   是     2,546.92
    雪松      中路90号         业
    司                                         售;汽车有限
                                                货运、房公司
                                                屋租赁。
       控股株洲
       子公雪松
       司的                      制造           纸张纸制
    织染        湖南省株洲市                1,000                 1,000        100.00    100.00   是
       控股                      业             品销售有限
       子公公司
       司
                                                纯麻纺织
                                                品、湿纺
                                                织品、印湖南
                                                染纺织华升
    控股                                       品、服装、
    洞庭                             制造
    子 公 岳阳市鹰山                 16,000    服饰的生 15,373             89.85     89.85   是      870.96
    麻业                             业
    司                                         产、销售;有限
                                                收购、加公司
                                                工、销售
                                                麻类等纺
                                                织原料。岳阳
    华一   控股
    房地   子公
                                 房地
    产开   司的                                     房地产开
                岳阳市北环路     产开   3,000                2,400         80.00     80.00    是    655.00
    发有   控股                                       发经营
                                 发
    限责   子公
    任公   司
    司湖南
                                                  制药机汇一
       控股                                     械、设备
    制药          长沙高新开发区火   制造
       子公                             400     的研究、      204          51.00     51.00    是   2,564.02
    机械          炬城MO组团7楼?     业
       司                                       开发、生有限
                                                产、销售。公司
    长沙   控股
                                                  制药机
    汇一   子公
                                                械、设备
    制药   司的   长沙县星沙经济开   制造
                                        500     的研究、      500         100.00    100.00    是
    机械   控股   发区漓湘东路5号    业
                                                开发、生
    有限   子公
                                                产、销售。
    公司   司
                             湖南华升股份有限公司 2013 年半年度报告六、 合并财务报表项目注释(一) 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:                 /             /           185,256.36        /                  /        244,259.24
    人民币                 /             /           185,256.36        /                  /        244,259.24
    银行存款:             /             /        82,141,097.16        /                  /    124,116,909.36
    人民币                 /             /        82,108,032.35        /                  /    123,672,665.68
    美元                 5,260.49       6.2855        33,064.81    70,677.54            6.2855     444,243.68
    其他货币资金:         /             /           610,362.33        /                  /      1,041,133.81
    人民币                 /             /           610,362.33        /                  /      1,041,133.81
    合计              /             /        82,936,715.85        /                  /    125,402,302.41(二) 应收票据:1、 应收票据分类
                                                                          单位:元 币种:人民币
            种类                                期末数                             期初数
    银行承兑汇票                                             6,511,522.36                     2,653,579.20
            合计                                         6,511,522.36                     2,653,579.20(三) 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
                       (%)                   (%)                         (%)                 (%)按组合计提坏账准备的应收账款:账龄分
    析法组 89,456,154.11 100.00 8,221,812.43 9.19             69,715,959.05    100.00     8,168,600.82    11.72合组合小
        89,456,154.11 100.00 8,221,812.43 9.19            69,715,959.05    100.00     8,168,600.82    11.72计
    合计  89,456,154.11    /    8,221,812.43     /          69,715,959.05       /       8,168,600.82     /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
             69,041,785.51            77.18   3,452,089.28    52,300,554.39            75.03   3,540,207.96计
    1至2年       16,451,300.70            18.39   1,645,130.07    13,395,783.99            19.21   1,339,578.40
    2至3年          384,169.27             0.43     115,250.78       288,525.88             0.41      86,557.77
                               湖南华升股份有限公司 2013 年半年度报告
    3至4年            615,849.58            0.69      307,924.79        539,924.83          0.77     269,962.42
    4至5年          1,308,157.69            1.46    1,046,526.15      1,294,378.46          1.86   1,035,502.77
    5 年以上        1,654,891.36            1.85    1,654,891.36      1,896,791.50          2.72   1,896,791.50
    合计       89,456,154.11          100.00    8,221,812.43     69,715,959.05        100.00   8,168,600.822、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 应收账款金额前五名单位情况
                                                                              单位:元 币种:人民币
                                                                                         占应收账款总额
    单位名称           与本公司关系                  金额                   年限
                                                                                           的比例(%)哈萨克斯坦共和
    国阿克套市卡库       非关联方                     7,035,187.50    1 年以内                             7.86尔药业公司武汉久安药业有
                     非关联方                     3,924,490.00    1 年以内                             4.39限公司辽源市泓源药业
                     非关联方                     3,118,220.00    1 年以内                             3.49有限公司湖北洁丽雅纺织
                     非关联方                     3,000,000.00    1 年以内                             3.35有限公司山东康宁药业有
                     非关联方                     2,892,880.00    1 年以内                             3.23限公司
      合计                      /                19,970,777.50               /                        22.32(四) 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
      43,302,275.92 100.00 11,573,188.38 27.26              48,105,566.14    100.00   12,352,252.63   25.61法组合组合
      43,302,275.92 100.00 11,573,188.38 27.26              48,105,566.14    100.00   12,352,252.63   25.61小计
    合计 43,302,275.92     /    11,573,188.38    /              48,105,566.14        /    12,352,252.63     /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                 坏账准备                账面余额           坏账准备
                             湖南华升股份有限公司 2013 年半年度报告
                 金额             比例(%)                         金额          比例(%)1 年以内
             31,475,148.21            72.69    1,573,757.40   29,385,928.60        61.09    1,475,316.31小计
    1至2年          485,149.51             1.12       48,514.95    6,934,895.87        14.42      693,489.58
    2至3年           36,578.85             0.08       10,973.66      535,312.62         1.11      160,593.79
    3至4年        1,607,415.69             3.71      803,707.85    1,213,134.81         2.52      606,576.40
    4至5年        2,808,745.69             6.49    2,246,996.55    3,095,088.46         6.43    2,476,070.77
    5 年以上      6,889,237.97            15.91    6,889,237.97    6,941,205.78        14.43    6,941,205.78
    合计     43,302,275.92           100.00   11,573,188.38   48,105,566.14       100.00   12,353,252.632、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 其他应收款金额前五名单位情况
                                                                            单位:元 币种:人民币
                                                                                       占其他应收款总
    单位名称            与本公司关系                 金额                 年限
                                                                                         额的比例(%)株洲董家塅高科
                    非关联方                      8,000,000.00   1 年以内                          18.47园管理办公室
    应收出口退税        非关联方                      7,076,287.43   1 年以内                          16.34武汉涵界科技投
                    非关联方                      1,800,000.00   1 年以内                           4.16资有限公司上海华升有限责
                    非关联方                      1,323,598.57   5 年以上                           3.06任公司竟司白克马力克
                    非关联方                      1,015,163.00   1 年以内                           2.34彦
      合计                    /                  19,215,049.00              /                      44.37(五) 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             147,510,390.22                  79.28         105,145,616.12               74.88
    1至2年                34,784,150.84                  18.69          32,380,106.74               23.06
    2至3年                 3,248,715.93                   1.75           2,898,336.37                2.06
    3 年以上                 525,873.27                   0.28                                       0.00
      合计           186,069,130.26                 100.00         140,424,059.23             100.002、 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
                            湖南华升股份有限公司 2013 年半年度报告湖南华昌纺织集
                     非关联方                       16,273,772.25     1 年以内                 交易未完成团有限公司达高国际贸易(上
                     非关联方                       10,560,773.03     1 年以内                 交易未完成海)有限公司株洲市渌口经济
                     非关联方                       10,237,500.00     1 年以内                 交易未完成开发区管委会
    长沙博翔纺织厂       非关联方                        6,833,511.84     1 年以内                 交易未完成
      合计                   /                      60,300,457.12                /                     /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。(六) 存货:1、 存货分类
                                                                                单位:元 币种:人民币
                                      期末数                                              期初数
    项目
                 账面余额           跌价准备         账面价值         账面余额          跌价准备         账面价值
    原材料          48,615,481.32      1,036,140.69     47,579,340.63    38,978,818.17     2,759,747.65     36,219,070.52
    在产品          46,174,153.20                       46,174,153.20    30,146,073.52            530.97    30,145,542.55
    库存商品       143,032,432.55    13,423,774.37     129,608,658.18   186,420,368.27    14,220,300.27    172,200,068.00
    开发成本       223,112,239.54                      223,112,239.54   148,732,734.10                     148,732,734.10
    委托加工物资     6,998,724.36       840,429.35       6,158,295.01    13,369,549.82       840,429.35     12,529,120.47
    发出商品        32,645,145.36                       32,645,145.36    24,436,635.36                      24,436,635.36
    合计       500,578,176.33    15,300,344.41     485,277,831.92   442,084,179.24    17,821,008.24    424,263,171.002、 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              2,759,747.65                                         1,723,606.96      1,036,140.69
    在产品                    530.97                                                 530.97
    库存商品           14,220,300.27                                            796,525.90    13,423,774.37委托加工物
                     840,429.35                                                                          840,429.35资
    合计           17,821,008.24                                               2,520,663.83            15,300,344.413、 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
                                                  使用
                                                  计提减值部分的存货已经在产品
                                                  使用
                                                  计提减值部分的存货已经库存商品
                                                  使用
                              湖南华升股份有限公司 2013 年半年度报告(七) 其他流动资产:
                                                                               单位:元 币种:人民币
          项目                                    期末数                                期初数
    预交预售房款税费                                           5,319,333.98                        1,972,000.00
    增值税进项税额                                                                                 2,119,954.87
          合计                                             5,319,333.98                        4,091,954.87(八) 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
    被投资                                                                                               单位表决
            投资成本         期初余额       增减变动       期末余额         减值准备       单位持股
    单位                                                                                                 权比例
                                                                                           比例(%)
                                                                                                        (%)湘财证券有限
          226,999,680.00   226,999,680.00                226,999,680.00   215,649,696.00        2.45       2.45责任公司北京公联实业
             100,000.00       100,000.00                    100,000.00        100,000.00        1.00       1.00有限公司湖南银州股份
            2,391,700.00     2,391,700.00                  2,391,700.00     2,391,700.00        1.65       1.65有限公司四川雪松麻业
             800,000.00       800,000.00                    800,000.00                         10.00      10.00有限公司沅江士达麻纺
              111,021.96                    111,021.96       111,021.96织厂有限公司按权益法核算:
                                                                               单位:元 币种:人民币
                                                                                                  在被投
                                                                                        在被投
                                                                                                  资单位
    被投资                                                                        减值准 资单位
             投资成本          期初余额         增减变动        期末余额                          表决权
    单位                                                                            备     持股比
                                                                                                    比例
                                                                                        例(%)
                                                                                                  (%)湖南英捷高科
           10,000,000.00     15,312,550.32     569,850.61     15,882,400.93                   20.81      20.81技有限公司
                          湖南华升股份有限公司 2013 年半年度报告(九) 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                                12,809,732.81      44,685,887.60
    1.房屋、建筑物         51,462,025.68                                 9,671,586.93      41,790,438.75
    2.土地使用权            6,033,594.73                                 3,138,145.88        2,895,448.85二、累计折旧和累
                       20,339,810.77            625,323.28          4,053,507.43       16,911,626.62计摊销合计
    1.房屋、建筑物         18,596,428.83            596,368.80          3,393,693.65       15,799,103.98
    2.土地使用权            1,743,381.94             28,954.48            659,813.78        1,112,522.64三、投资性房地产
                       37,155,809.64            -625,323.28         8,756,225.38       27,774,260.98账面净值合计
    1.房屋、建筑物         32,865,596.85            -596,368.80         6,277,893.28       25,991,334.77
    2.土地使用权            4,290,212.79             -28,954.48         2,478,332.10        1,782,926.21四、投资性房地产
    减值准备累计金            555,820.82                                  555,820.82                0.00额合计
    1.房屋、建筑物            555,820.82                                  555,820.822.土地使用权五、投资性房地产
                       36,599,988.82            -625,323.28         8,200,404.56       27,774,260.98账面价值合计
    1.房屋、建筑物         32,309,776.03            -596,368.80         5,722,072.46       25,991,334.77
    2.土地使用权            4,290,212.79             -28,954.48         2,478,332.10        1,782,926.21本期折旧和摊销额:625,323.28 元。(十) 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
                     313,579,165.28                1,422,331.18       34,443,213.83   280,558,282.63计:其中:房屋及建筑
                     173,398,776.50                                   12,451,178.52   160,947,597.98物
      机器设备       126,621,033.82                  878,945.77       21,406,915.30   106,093,064.29
       运输工具        9,309,695.50                  365,195.01          342,479.00     9,332,411.51
       电子设备        4,249,659.46                  178,190.40          242,641.01     4,185,208.85
                                       本期新增      本期计提二、累计折旧合
                     118,592,248.75                6,342,657.94       17,301,885.62   107,633,021.07计:其中:房屋及建筑
                      43,048,480.58                2,795,310.04        3,301,267.57    42,542,523.05物
      机器设备        67,469,597.39                3,001,296.68       13,754,945.05    56,715,949.02
       运输工具        5,300,520.19                  335,132.02           55,036.63     5,580,615.58
       电子设备        2,773,650.59                  210,919.20          190,636.37     2,793,933.42
                             湖南华升股份有限公司 2013 年半年度报告三、固定资产账面
                      194,986,916.53                 /                       /           172,925,261.56净值合计其中:房屋及建筑
                      130,350,295.92                 /                       /           118,405,074.93物
      机器设备         59,151,436.43                 /                       /            49,377,115.27
       运输工具         4,009,175.31                 /                       /             3,751,795.93
      电子设备          1,476,008.87                 /                       /             1,391,275.43
    四、减值准备合计        4,459,585.15                 /                       /                     0.00其中:房屋及建筑
                        1,613,460.81                 /                       /                     0.00物
      机器设备          2,799,771.55                 /                       /                     0.00
       运输工具                                      /                       /                     0.00
      电子设备               46,352.79               /                       /                     0.00五、固定资产账面
                      190,527,331.38                 /                       /           172,925,261.56价值合计其中:房屋及建筑
                      128,736,835.11                 /                       /           118,405,074.93物
      机器设备         56,351,664.88                 /                       /            49,377,115.27
       运输工具         4,009,175.31           /                             /             3,751,795.93
      电子设备          1,429,656.08           /                             /             1,391,275.43本期折旧额:6,342,657.94 元。本期由在建工程转入固定资产原价为:168,613.02 元。(十一) 在建工程:1、 在建工程情况
                                                                       单位:元 币种:人民币
                                期末数                                       期初数
    项目
              账面余额        减值准备       账面净值       账面余额       减值准备     账面净值
    在建工程     1,783,451.85                   1,783,451.85   1,144,484.08               1,144,484.082、 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         期末数华升洞麻生产设
                            1,144,484.08           113,791.69            168,613.02        1,089,662.75备改造衡山服饰工业园
                                                   693,789.10                               693,789.10一期
      合计                  1,144,484.08           807,580.79            168,613.02        1,783,451.85(十二) 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        200,793,832.05                                  2,411,854.12     198,381,977.93
    华升工贸土地使              785,050.51                                                       785,050.51
                      湖南华升股份有限公司 2013 年半年度报告用权株洲雪松土地使
                   112,824,473.45                                             112,824,473.45用权华升洞庭土地使
                    79,036,149.00                                              79,036,149.00用权汇一药机土地使
                     5,654,400.00                                               5,654,400.00用权沅江士达土地使
                     2,411,854.12                              2,411,854.12             0.00用权
    其他                    81,904.97                                                  81,904.97
    二、累计摊销合计    27,002,687.68        1,952,993.37           492,565.09     28,463,115.96华升工贸土地使
                      293,790.82               7,850.52                          301,641.34用权株洲雪松土地使
                    15,740,095.64        1,032,722.70                          16,772,818.34用权华升洞庭土地使
                    10,011,252.00           790,362.00                         10,801,614.00用权汇一药机土地使
                      464,984.13             60,153.18                           525,137.31用权沅江士达土地使
                      492,565.09                                492,565.09              0.00用权
    其他                                         61,904.97                             61,904.97三、无形资产账面
                   173,791,144.37       -1,952,993.37          1,919,289.03   169,918,861.97净值合计华升工贸土地使
                      491,259.69              -7,850.52                          483,409.17用权株洲雪松土地使
                    97,084,377.81       -1,032,722.70                          96,051,655.11用权华升洞庭土地使
                    69,024,897.00           -790,362.00                        68,234,535.00用权汇一药机土地使
                     5,189,415.87            -60,153.18                         5,129,262.69用权沅江士达土地使
                     1,919,289.03                              1,919,289.03             0.00用权
    其他                    81,904.97            -61,904.97                            20,000.00
    四、减值准备合计                                                                        0.00华升工贸土地使
                                                                                        0.00用权株洲雪松土地使
                                                                                        0.00用权华升洞庭土地使
                                                                                        0.00用权汇一药机土地使
                                                                                        0.00用权沅江士达土地使
                                                                                        0.00用权
                           湖南华升股份有限公司 2013 年半年度报告
    其他                                                                                               0.00五、无形资产账面
                       173,791,144.37        -1,952,993.37            1,919,289.03     169,918,861.97价值合计华升工贸土地使
                            491,259.69              -7,850.52                   0.00         483,409.17用权株洲雪松土地使
                         97,084,377.81       -1,032,722.70                      0.00    96,051,655.11用权华升洞庭土地使
                         69,024,897.00            -790,362.00                   0.00    68,234,535.00用权汇一药机土地使
                          5,189,415.87             -60,153.18                   0.00     5,129,262.69用权沅江士达土地使
                          1,919,289.03                   0.00         1,919,289.03                 0.00用权
    其他                         81,904.97             -61,904.97                   0.00          20,000.00本期摊销额:1,952,993.37 元。(十三) 递延所得税资产/递延所得税负债:1、 递延所得税资产和递延所得税负债不以抵销后的净额列示(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                                        23,093,148.55                      22,994,856.38
    可抵扣亏损                                           4,014,980.49                       4,014,980.49
    小计                                                27,108,129.04                      27,009,836.87(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                                146,683,307.82                      146,683,307.82
    可抵扣亏损                                       52,369,738.24                        52,369,738.24
            合计                                 199,053,046.06                      199,053,046.06(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2013 年
    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
    2017 年                          14,447,725.77                 14,447,725.77
           合计                   52,369,738.24                 52,369,738.24            /
                           湖南华升股份有限公司 2013 年半年度报告(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                                                                          94,309,937.23
    可抵扣亏损                                                                            16,059,921.96
                    小计                                                             110,369,859.19(十四) 资产减值准备明细:
                                                                     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         20,521,853.45           53,211.61   780,064.25                 19,795,000.81二、存货跌价准
                     17,821,008.24                                    2,520,663.83    15,300,344.41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
                    218,141,396.00                                                   218,141,396.00资减值准备六、投资性房地
                       555,820.82                                      555,820.82              0.00产减值准备七、固定资产减
                      4,459,585.15                                    4,459,585.15             0.00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
                                                                                               0.00减值准备十三、商誉减值准备十四、其他
      合计          261,499,663.66           53,211.61   780,064.25   7,536,069.80   253,236,741.22
                          湖南华升股份有限公司 2013 年半年度报告(十五) 短期借款:1、 短期借款分类:
                                                                   单位:元 币种:人民币
             项目                            期末数                         期初数
    质押借款                                          30,000,000.00                  10,000,000.00
    抵押借款                                          15,000,000.00                   9,000,000.00
    保证借款                                          32,000,000.00                  34,669,860.41
             合计                                  77,000,000.00                  53,669,860.411、质押借款 3000 万元,系子公司湖南华升洞庭麻业有限公司、湖南华升株洲雪松有限公司分别向兴业银行长沙分行贷款 2000 万元、1000 万元,湖南华升集团公司以承担连带保证责任和以其持有的本公司 1500 万流通股设定质押。2、抵押借款 1500 万元,系子公司湖南汇一制药机械有限公司(子公司长沙汇一制药机械有限公司)向交通银行湖南省分行贷款 1500 万元,合同约定长沙汇一制药机械有限公司以房屋及其对应土地作为抵押,抵押权限自 2012 年 3 月 8 日至 2014 年 3 月 7 日。
    3、保证借款余额 3200 万元,包括:(1)本公司向交通银行长沙潇湘分行贷款 1500 万元,湖南华升集团提供连带责任保证;(2)子公司湖南汇一制药机械有限公司向交通银行长沙潇湘分行贷款 1500 万元,湖南华升集团提供连带责任保证;(3)子公司湖南华升株洲雪松有限公司向株洲市城郊农村信用合作社联合社贷款 200.00 万元,由株洲市丰源投资担保有限公司提供担保,株洲雪松公司以原值 33,600.00 元,净值 1,344.00 元的房产为该担保提供反担保。(十六) 应付账款: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                                          80,084,156.35                  55,469,956.67
    1-2 年                                            98,824,416.37                100,353,024.91
    2-3 年                                             4,974,518.65                   4,694,738.80
    3 年以上                                          17,047,816.39                  17,510,659.62
             合计                                200,930,907.76                 178,028,380.002、 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
                                                             单位: 元 币种:人民币
           单位名称                       期末数                       期初数
    湖南华升集团公司                             129,049,108.33                 93,278,304.00
             合计                             129,049,108.33                 93,278,304.003、 账龄超过 1 年的大额应付账款情况的说明
    截至 2013 年 6 月 30 日止,账龄超过 1 年的应付账款中有应付本公司控股股东湖南华升集团公司土地出让款 93,278,304.00 元,除此之外,账龄超过 1 年的应付账款 27,568,447.41 元主要为应付材料采购款。(十七) 预收账款:
                          湖南华升股份有限公司 2013 年半年度报告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                                        181,747,011.98                   116,697,026.48
    1-2 年                                           12,087,415.36                     11,937,775.80
    2-3 年                                            1,774,519.62                      1,568,987.29
    3 年以上                                          7,744,973.16                      7,458,383.94
             合计                                203,353,920.12                   137,662,173.512、 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账龄超过 1 年的预收账款 21,606,908.14 元主要为尚未结算的货款。4、预售房产收款情况
    项目名称           期末数               期初数
    碧水香樟           71,429,705.00        29,342,768.00
    小 计              71,429,705.00        29,342,768.00(十八) 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         692,907.07     51,095,233.70     51,716,815.74      71,325.03
    二、职工福利费                                     1,006,714.52      1,006,714.52           0.00
    三、社会保险费                  28,401,998.77     11,467,905.69     12,289,680.65  27,580,223.81
         医疗保险费                 788,269.96      2,284,860.94      2,637,047.62     436,083.28
        基本养老保险费           22,433,221.30        8,045,608.30    8,093,936.11   22,384,893.49
        失业保险费                 4,102,047.04        441,807.51      717,315.92     3,826,538.63
        工伤保险费                  858,052.42         638,734.90      800,654.60      696,132.72
        生育保险费                   220,408.05          56,894.04       40,726.40      236,575.69
    四、住房公积金                    3,487,406.41       1,270,297.00    1,933,716.00    2,823,987.41五、辞退福利六、其他
    七、工会及职工教育经费             770,216.18        244,956.73        380,726.03      634,446.88
             合计                33,352,528.43     65,085,107.64     67,327,652.94   31,109,983.13(十九) 应交税费:
                                                                     单位:元 币种:人民币
             项目                            期末数                           期初数
    增值税                                             4,438,222.09                     7,765,018.86
    营业税                                               145,583.84                       288,613.48
    企业所得税                                        19,657,436.04                    15,654,310.98
    个人所得税                                         1,146,360.21                       166,604.31
    城市维护建设税                                       314,057.90                       327,443.19
    房产税                                               192,608.04                        32,315.38
                            湖南华升股份有限公司 2013 年半年度报告
    土地使用税                                           1,586,916.24                      1,279,357.94
    教育费附加                                             375,997.62                        306,967.80
    其他                                                    63,087.59                         30,639.65
              合计                                   27,920,269.57                     25,851,271.59(二十) 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                                          11,354,156.39                      5,845,725.34
    应付暂收款                                          35,481,479.69                     36,342,331.54
    其他                                                34,042,201.40                     35,932,201.63
              合计                                   80,877,837.48                     78,120,258.512、 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                                9,577,621.98                 3,120,492.65
             合计                                9,577,621.98                 3,120,492.653、 账龄超过 1 年的大额其他应付款情况的说明住房公积金维修基金 1,218,515.14 元,系湖南华升株洲雪松有限公司职工缴纳的专门用于房改户住房维修的住房维修金,现存于株洲市住房资金管理中心。另湖南华升洞庭麻业有限公司存在合同保证金 536,145.15 元。4、 对于金额较大的其他应付款,应说明内容
    单位名称                      期末数                         款项性质及内容
    岳阳广济医院                  21,350,000.00                  项目合作款
    个人购房定金                  15,000,000.00                  购房定金
    小 计                         36,350,000.00(二十一) 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
                        28,003,031.26                                                  28,003,031.26司(二十二) 其他非流动负债:
                                                                    单位:元 币种:人民币
               项目                           期末账面余额                  期初账面余额
    政府补助                                             14,075,055.17                 17,150,729.29
               合计                                   14,075,055.17                 17,150,729.29
    项目                        期初数                本期增加           本期减少         期末数
    环保拨款                    100,000.00                               100,000.00       0.00
                            湖南华升股份有限公司 2013 年半年度报告超高支及新型含麻多元复合
                         245,000.00                                                    245,000.00纤维纺织印染技术
    高档苎麻生产线节能改造      1,910,000.00                             1,000,000.00      910,000.00
    高档苎麻针织面料生产线      145,000.00                               0.00              145,000.00
    国家科技支撑项目研究经费 980,000.00                                  400,000.00        580,000.00
    技改拨款                    839,999.80                               139,999.98        699,999.82
    环保改造拨款                2,812,500.00                             281,250.00        2,531,250.00
    高档面料关键技术项目        595,729.34                               83,125.02         512,604.32
    新型工艺化项目拨款          1,337,500.02                             75,000.00         1,262,500.02
    节能减排项目拨款            780,000.13                               130,000.02        650,000.11
    创新能力建设项目拨款        3,687,500.00                             368,749.98        3,318,750.02节能减排与高档产品生产线
                         1,487,500.00                                106,249.98        1,381,250.02技改工程
    数控一体化                  210,000.00               210,000.00                        420,000.00科学技术与设备(武大合作
                         288,750.00                                  288,750.00        0.00项目)高档生态麻制品加工技术成
                         650,000.00                                  200,000.00        450,000.00果转化
    株洲市三项科技经费          11,250.00                                11,250.00         0.00
    科技补助(汇一药机)          1,070,000.00                             101,299.14        968,700.86
    技术改造支出                300,000.00               300,000.00
    4050 社保费补贴款                                    4,087,107.00    4,087,107.00
    41 届制药机械展会财政补贴                            3,810.99        3,810.99
    专利发明实施奖                                       10,000.00       10,000.00
    纳税先进单位奖                                       13,000.00       13,000.00
    技术研究与开发                                       100,000.00      100,000.00
    自主品牌奖                                           50,000.00       50,000.00
    合计                      17,150,729.29            4,773,917.99    7,849,592.11      14,075,055.17(二十三) 股本:
                                                                       单位:元 币种:人民币
                                               本次变动增减(+、-)
               期初数       发行新                   公积金                                   期末数
                                           送股                 其他            小计
                              股                     转股股份总
           402,110,702.00                                                              402,110,702.00数(二十四) 资本公积:
                            湖南华升股份有限公司 2013 年半年度报告
                                                                            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)        125,653,126.46                                30,519,148.33    95,133,978.13
    其他资本公积                     57,016.42                                                     57,016.42
        合计                125,710,142.88                                30,519,148.33    95,190,994.55(二十五) 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             19,709,353.00                                                   19,709,353.00
      合计               19,709,353.00                                                   19,709,353.00(二十六) 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                                   75,771,499.36                  /
    调整后 年初未分配利润                                     75,771,499.36                  /加:本期归属于母公司所有者的
                                                      -26,414,065.99                     /净利润
    期末未分配利润                                            49,357,433.37                  /(二十七) 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                                       401,804,293.20                         390,493,975.80
    其他业务收入                                         5,302,861.34                           6,037,318.89
    营业成本                                           376,136,363.02                         360,576,422.732、 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
    纺织生产业务            132,698,572.94      133,791,437.93            129,580,153.20      122,959,680.35
    贸易业务                227,048,589.88      218,172,606.18            231,585,769.34      219,115,535.45
    制药机械                 42,057,130.38       20,638,717.66             29,328,053.26       13,912,844.57
      合计              401,804,293.20      372,602,761.77            390,493,975.80      355,988,060.373、 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
    纱                       38,715,936.01        38,467,898.77            33,566,401.91        32,592,277.05
    布                      260,367,785.29       255,714,718.29           217,148,076.27       209,851,463.65
    服装                     27,927,196.25        25,852,657.16            37,987,451.42        34,060,341.98
    家纺产品国际贸             5,174,936.12         5,101,099.60             7,068,574.95         6,894,000.36
                            湖南华升股份有限公司 2013 年半年度报告易纺织机械等设备
                          7,202,916.12         7,014,733.20          16,688,457.02      15,458,749.61进口贸易工程机械国际贸
                         18,917,356.22       18,399,131.22           42,389,541.69      37,648,541.58易
    陶瓷国际贸易           1,441,036.81           1,413,805.87           6,317,419.28        5,569,841.57
    制药机械              42,057,130.38          20,638,717.66          29,328,053.26       13,912,844.57
      合计           401,804,293.20         372,602,761.77         390,493,975.80      355,988,060.374、 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             311,574,930.89      303,443,844.56            308,146,765.16      290,132,347.32
    境内销售              90,229,362.31       69,158,917.21             82,347,210.64       65,855,713.05
      合计           401,804,293.20      372,602,761.77            390,493,975.80      355,988,060.375、 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(%)
    COPEN UNITED LIMITED                              60,613,992.37                                14.89
    SELECT INTERNATIONAL                              35,270,507.88                                 8.66
    SUPER FLAIR SDN                                   19,394,054.82                                 4.76RUDY
                                                    7,868,528.32                                 1.93DARLEKCENGKARENG
    SINDO KONSTRUKSI                                    7,175,313.09                                1.76
           合计                                   130,322,396.48                               32.00(二十八) 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                               114,191.33                  70,183.66 应纳税营业额
    城市维护建设税                       902,011.91                658,026.98 应缴流转税税额
    教育费附加                           695,770.01                494,971.94 应缴流转税税额
        合计                       1,711,973.25              1,223,182.58             /(二十九) 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                                        6,584,518.69                        4,435,830.57
    运费                                                4,854,178.65                        3,555,482.50
    差旅费                                              1,254,786.15                        1,236,423.94
    业务招待费                                             611,575.21                         641,550.20
    广告宣传费                                             840,309.67                         116,863.17
    社保费                                                 584,176.12                         719,094.69
    办公费                                                 487,436.58                         289,099.86
                         湖南华升股份有限公司 2013 年半年度报告
    代垫费                                               678,418.02                          651,478.85
    杂费                                               1,687,454.36                        1,521,563.25
    委托代销手续费                                       367,841.69                          440,565.83
    交易会及出国费                                     1,168,177.52                          800,987.18
    其他                                               1,378,762.03                        1,062,795.65
            合计                                  20,497,634.69                       15,471,735.69(三十) 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                                       11,475,149.69                       8,296,164.17
    业务招待费                                        1,874,589.68                       1,541,700.11
    差旅费                                            1,278,415.69                       1,231,119.92
    办公费                                            1,137,451.02                       1,058,381.54
    折旧费                                            2,964,859.68                       3,465,113.20
    社保费                                            1,065,419.68                         916,395.32
    税金                                              1,484,781.42                         767,518.11
    无形资产摊销                                      1,952,993.37                       1,910,948.15
    研发费                                            3,126,619.97                         983,622.50
    其他                                                987,192.56                         120,948.60
            合计                                 27,347,472.76                      20,291,911.62(三十一) 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                                          2,552,750.34                      1,895,350.30
    减:利息收入                                        -347,918.48                      -188,852.65
    汇兑损失                                          3,848,892.55
    减:汇兑收入                                                                            -410,318.88
    其他                                                   72,168.62                         326,530.87
            合计                                    6,125,893.03                       1,622,709.64(三十二) 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                                    569,850.61           14,909.81
                      合计                                      569,850.61           14,909.812、 按权益法核算的长期股权投资收益:
                                                                    单位:元 币种:人民币
      被投资单位           本期发生额             上期发生额          本期比上期增减变动的原因湖南英捷高科技有限公
                                 569,850.61             14,909.81   被投资单位报表损益变动司
          合计                   569,850.61             14,909.81                 /
                          湖南华升股份有限公司 2013 年半年度报告(三十三) 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                                              -726,852.64                     526,464.71
    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                                        -726,852.64                    -723,535.29(三十四) 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
                                    112,315.93                 126,832.44                 112,315.93计其中:固定资产处置利
                                    112,315.93                 126,832.44                 112,315.93得
    政府补助                           7,849,592.11               9,129,028.78              7,849,592.11
    拆迁补偿                                                        339,952.00
    其他                                308,004.39                1,000,206.89                308,004.39
         合计                     8,269,912.43               10,596,020.11              8,269,912.432、 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
    环保拨款(雪松公司)                100,000.00                300,000.00超高支及新型含麻多元
    复合纤维纺织印染项目                                      1,225,000.00     湘财企指[2008]120 号款
    09 年新增技术改造资金                                       100,000.00     湘财企指(2009)176 号
    高档苎麻生产线节能改                                                       株发改(2010)194 号,发
                                1,000,000.00              1,630,000.00
    造                                                                         改投资(2010)451 号
                        湖南华升股份有限公司 2013 年半年度报告高档苎麻针织面料生产
                                                          15,000.00   湘财企指(2010)88 号线科学技术与设备(与武
                                288,750.00                26,250.00大合作项目)高挡生态麻制品加工技
                                200,000.00               150,000.00术成果转换
    国家科技支撑项目                400,000.00               620,000.00   国科发财[2010]733 号
                                                                      财政部、发改委、财企
    技改资金拨款                    139,999.98               224,000.04
                                                                      [2008]418 号环保改造拨款(洞庭公
                                281,250.00               450,000.00司)
    高档面料关键技术项目             83,125.02               132,999.96
    新型工业化                       75,000.00               141,318.84   湘财企指(2009)176 号
    节能减排                        130,000.02               207,999.96   湘经环资[2009]126 号
    创新能力建设项目拨款            368,749.98               590,000.04
    自主品牌建设补助                                         400,000.00苎麻纺织印染节能减排
    与高档产品生产线技改            106,249.98工程
    技术改造支出                    300,000.00                            长财企指(2012)123 号
    科技补助                        101,299.142、与收益相关的政府补助
    株洲市三项科技经费               11,250.00                33,750.00
    4050 社保费补贴款             4,087,107.00             1,370,553.00
    外贸公共平台建设资金                                   1,500,000.00   湘财外指[2010]124 号
    知识产权奖                                                 4,200.0040 届制药机械展会财政
                                                           7,956.94补贴41 届制药机械展会财政
                                  3,810.99补贴
    专利发明实施奖                   10,000.00
    纳税先进单位奖                   13,000.00
    技术研究与开发                  100,000.00
    自主品牌奖                       50,000.00
         合计                 7,849,592.11             9,129,028.78               /(三十五) 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
                                   18,168.00                                          18,168.00计其中:固定资产处置损
                                   18,168.00                                          18,168.00失
                           湖南华升股份有限公司 2013 年半年度报告
    罚款支出                               3,500.00                       1,050.00               3,500.00
    其他                                  34,805.06                       1,393.16              34,805.06
           合计                       56,473.06                       2,443.16              56,473.06(三十六) 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
                                                      10,023,095.05                      1,551,465.65所得税
    递延所得税调整                                                                             136,167.80
            合计                                      10,023,095.05                      1,687,633.45(三十七) 基本每股收益和稀释每股收益的计算过程:1、基本每股收益的计算过程
    项 目                                        序号                       2013 年 1-6 月
    归属于公司普通股股东的净利润                 A                          -26,414,065.99
    非经常性损益                                 B                          7,070,744.44扣除非经营性损益后的归属于公司普通股股东的净
                                             C=A-B                      -33,484,810.43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      ×
    发行在外的普通股加权平均数                                        402,110,702.00
                                                  G/K-H×I/K-J
    基本每股收益                                      M=A/L           -0.0657
    扣除非经常损益基本每股收益                        N=C/L           -0.08332、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(三十八) 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                                                                                 4,773,917.99
    利息收入                                                                                   347,918.48
    收到的其他往来款                                                                        21,883,392.16
                    合计                                                                27,005,228.632、 支付的其他与经营活动有关的现金:
                           湖南华升股份有限公司 2013 年半年度报告
                                                                    单位:元 币种:人民币
                    项目                                                金额
    销售费用中的付现费用                                                               14,851,145.26
    管理费用中的付现费用                                                               12,271,469.52
    支付往来款及其他                                                                    3,389,096.22
                    合计                                                           30,511,711.00(三十九) 现金流量表补充资料:1、 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                                                     -25,225,134.64           6,989,721.03
    加:资产减值准备                                              -726,852.64            -723,535.29固定资产折旧、油气资产折耗、生产性生物资产
                                                             6,967,981.22           9,138,533.65折旧
    无形资产摊销                                                 1,952,993.37           1,910,948.15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
                                                               -94,147.93            -126,832.44(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)                               2,552,750.34           1,895,350.30
    投资损失(收益以“-”号填列)                                -569,850.61             -14,909.81
    递延所得税资产减少(增加以“-”号填列)                       -98,292.17               4,777.78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)                           -58,493,997.09          34,423,018.98
    经营性应收项目的减少(增加以“-”号填列)                 -65,332,054.48         -38,615,028.56
    经营性应付项目的增加(减少以“-”号填列)                  79,798,494.78          11,047,327.21其他
    经营活动产生的现金流量净额                                 -59,268,109.85          25,929,371.002.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                                              82,936,715.85         107,772,384.17
    减:现金的期初余额                                         125,402,302.41          97,977,264.76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                                   -42,465,586.56           9,795,119.41
                               湖南华升股份有限公司 2013 年半年度报告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                                                       82,936,715.85         125,402,302.41
    其中:库存现金                                                    185,256.36             244,259.24
      可随时用于支付的银行存款                                 82,141,097.16         124,116,909.36
      可随时用于支付的其他货币资金                                610,362.33           1,041,133.81
      可用于支付的存放中央银行款项
      存放同业款项
      拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                    82,936,715.85           125,402,302.41七、 关联方及关联交易(一) 本企业的母公司情况
                                                                            单位:万元 币种:人民币
                                                          母公司对      母公司对     本企母公
           企业   注册        法人     业务     注册      本企业的      本企业的     业最    组织机构司名
           类型     地        代表     性质     资本      持股比例      表决权比     终控      代码
    称
                                                            (%)           例(%)      制方
                  长 沙
         国 有    市 天
    湖 南    企 业    心 区
                                                                                    湖 南
    华 升    ( 全    芙 蓉
                              刘政    投资      26,124         40.11        40.11   省 国    18376300X
    集 团    民 所    中 路
                                                                                    资委
    公司     有 制    三 段
         企业)   420
                  号(二) 本企业的子公司情况
                                                                          单位:万元 币种:人民币
    子公司       企业类                  法人代      业务性      注册资     持股比   表决权    组织机构
                         注册地
    全称         型                      表          质          本       例(%)    比例(%)     代码湖 南 华
    升 服 饰    有 限 责    湖南省
                                     刘少波     商业            2,100    100.00     100.00   55071338x
    股 份 有    任公司      长沙市限公司
    湖 南 华                长沙市
    升 工 贸    有 限 责    芙蓉中
                                     刘少波     商业            4,000     99.00      99.00   717053097
    有 限 公    任公司      路三段
    司                      420 号
    湖 南 华                株洲市
    升 株 洲    有 限 责    芦淞区
                                     肖群峰     制造业        18,289      87.44      87.44   758038037
    雪 松 有    任公司      建设中
    限公司                  路 90 号
                          湖南华升股份有限公司 2013 年半年度报告湖 南 华
    升 洞 庭   有 限 责   岳阳市
                               黄云晴      制造业        16,000      89.85     89.85   792380856
    麻 业 有   任公司     鹰山限公司岳 阳 华一 房 地
           有 限 责   岳阳市               房 地 产
    产 开 发                       黄云晴                      3,000     80.00     80.00   738986080
           任公司     北环路               开发有 限 责任公司湖 南 华升 金 爽
           有 限 责   湖南省
    纺 织 服                       刘少波      制造业          3,000    100.00    100.00   567699828
           任公司     衡山县装 有 限公司株 洲 雪
    松 织 染   有 限 责   湖南省
                               肖群峰      制造业          1,000    100.00    100.00   738963866
    有 限 公   任公司     株洲市司
                      长沙高
    湖 南 汇              新开发
    一 制 药   有 限 责   区火炬
                               罗国强      制造业           400      51.00     51.00   785396323
    机 械 有   任公司     城 MO
    限公司                组团 7
                      楼
                      长沙县
    长 沙 汇              星沙经
    一 制 药   有 限 责   济开发
                               罗国强      制造业           500     100.00    100.00   794748896
    机 械 有   任公司     区漓湘
    限公司                东路 5
                      号(三) 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
    被投资                                                            本企业   在被投
           企业类               法人代      业务性     注册资                         组织机构
    单位名               注册地                                       持股比   资单位
             型                   表          质         本                             代码
    称                                                              例(%)    表决权
                                                                            比例(%)二、联营企业湖 南 英捷 高 科 有 限 责
                      湖南省   蒋辉珍      制造业      5,633.51      20.81     20.81   717052086技 有 限 任公司公司(四) 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                  186082509
                              湖南华升股份有限公司 2013 年半年度报告(五) 关联交易情况1、 关联担保情况(1)本期本公司向交通银行长沙潇湘分行贷款 1500 万元,华升集团提供连带责任保证。(2)华升集团将其持有的本公司股份 6000 万股质押给兴业银行股份有限公司长沙分行,质押额度有效期自 2012 年 11 月 30 日至 2015 年 12 月 31 日止,为本公司及控股子公司提供贷款授信担保:1)本公司向兴业银行长沙分行申请办理最高本金不超过 3000 万元的授信,华升集团以其持有的本公司1000 万流通股设定质押进行担保。2)湖南华升洞庭麻业有限公司向兴业银行长沙分行贷款 1000 万元,华升集团以承担连带保证责任和以其持有的本公司 1500 万流通股设定质押进行担保。3)湖南华升株洲雪松有限公司向兴业银行长沙分行申请办理最高本金不超过 3000 万元的授信,华升集团以其持有的本公司 1500 万流通股设定质押进行担保。4)湖南华升工贸有限公司向兴业银行长沙分行申请办理最高本金不超过 4000 万元的授信,华升集团以其持有的本公司 2000 万流通股设定质押进行担保。2、 其他关联交易
    报告期内公司控股子公司湖南洞庭麻业有限公司所控股的岳阳华一房地产开发有限责任公司拟以现金收购关联方湖南华升集团公司土地产权,关联交易金额为 5711 万元。(六) 关联方应收应付款项上市公司应收关联方款项:
                                                                          单位:元 币种:人民币
                                                  期末                            期初
    项目名称          关联方
                                      账面余额           坏账准备       账面余额       坏账准备
                  湖南华升集团
    应付帐款                           129,049,108.33                      93,278,304.00
                  公司
                  湖南华升集团
    其他应付款                           9,577,621.98                       3,120,492.65
                  公司
                  湖南华升集团
    长期应付款                          28,003,031.26                      28,003,031.26
                  公司八、 股份支付:
    无九、 或有事项:
    无十、 承诺事项:
    无十一、 母公司财务报表主要项目注释(一) 应收账款:
                               湖南华升股份有限公司 2013 年半年度报告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。(二) 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
                           比例                       比例                                      比例
               金额                      金额                      金额       例     金额
                           (%)                        (%)                                       (%)
                                                                             (%)按组合计提坏账准备的其他应收账款:账龄分
    析 法 组 58,427,200.00 100.00 9,131,820.00            15.63   113,401,533.03          25,863,335.98   22.81合组合小
         58,427,200.00 100.00 9,131,820.00            15.63   113,401,533.03          25,863,335.98   22.81计
    合计   58,427,200.00   /    9,131,820.00              /     113,401,533.03      /   25,863,335.98     /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                           单位:元 币种:人民币
                                 期末数                                          期初数
    账龄                账面余额                                        账面余额
                                                 坏账准备                                   坏账准备
                      金额       比例(%)                              金额       比例(%)
    1 年以内小计      16,018,000.00     27.42         800,900.00      38,480,857.16     33.93  1,924,042.86
    1至2年            36,209,200.00     61.97       3,620,920.00      53,057,091.95     46.79  5,305,709.20
    2至3年                               0.00                            900,000.00      0.79    270,000.00
    3至4年               900,000.00      1.54         450,000.00       5,200,000.00      4.59  2,600,000.00
    4至5年             5,200,000.00      8.90       4,160,000.00                         0.00
    5 年以上             100,000.00      0.17         100,000.00      15,763,583.92     13.90 15,763,583.92
      合计        58,427,200.00    100.00       9,131,820.00     113,401,533.03    100.00 25,863,335.982、 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(%)湖南华升洞庭麻
                      子公司                     35,199,200.00     1-4 年                             60.24业有限公司湖南华升株洲雪
                      子公司                     23,100,000.00     1-5 年                             39.54松有限公司
    陈建强                                              100,000.00     5 年以上                            0.17
      合计                      /                58,399,200.00                /                       99.95
                              湖南华升股份有限公司 2013 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(%)湖南华升洞庭麻业有限
                             子公司                         35,199,200.00                                    60.24公司湖南华升株洲雪松有限
                             子公司                         23,100,000.00                                    39.54公司
        合计                            /                   58,299,200.00                                    99.78(三) 长期股权投资按成本法核算
                                                                                单位:元 币种:人民币
                                                                                               本
                                                                                               期
                                                                                                             在被投
                                                                                               计   在被投
                                                                                                             资单位
    被投资单                                                                                      提   资单位
              投资成本         期初余额       增减变动         期末余额         减值准备                     表决权
    位                                                                                        减   持股比
                                                                                                               比例
                                                                                               值   例(%)
                                                                                                             (%)
                                                                                               准
                                                                                               备湖南华升
    工贸有限     73,087,805.80    73,087,805.80                   73,087,805.80                          99.00     99.00公司湖南华升
    株洲雪松    160,281,722.34   160,281,722.34                  160,281,722.34                          87.44     87.44有限公司湖南华升
    洞庭麻业    153,731,695.18   153,731,695.18                  153,731,695.18                          89.85     89.85有限公司湘财证券
    有限责任    226,999,680.00   226,999,680.00                  226,999,680.00   215,649,696.00          2.45      2.45公司湖南华升
    服饰股份     14,700,000.00    14,700,000.00                   14,700,000.00                          70.00     70.00有限公司深圳市华
                                              -4,950,000
    顺达实业      4,950,000.00     4,950,000.00                            0.00     3,338,563.20
                                                     .00有限公司沅江洞庭
    士达麻纺                                      -16,692,81
             16,692,816.00    16,692,816.00                            0.00
    织厂有限                                            6.00公司湖南汇一
                                              96,899,996
    制药机械     96,899,996.52                                    96,899,996.52                          51.00     51.00
                                                      .52有限公司
                                湖南华升股份有限公司 2013 年半年度报告按权益法核算
                                                                                    单位:元 币种:人民币
                                                                                                               在被投
                                                                                    本期              在被投
    被投                                                                                                          资单位
                                                                           减值     计提   现金       资单位
    资单      投资成本        期初余额       增减变动          期末余额                                           表决权
                                                                           准备     减值   红利       持股比
    位                                                                                                            比例
                                                                                    准备              例(%)
                                                                                                               (%)
    湖   南
    英   捷
    高   科
    技   有   10,000,000.00   15,312,550.32   569,850.61    15,882,400.93
    限   责
    任   公司(四) 投资收益:
    1、 投资收益明细                                                                单位:元 币种:人民币
                                                                            本期发生额         上期发生额
    权益法核算的长期股权投资收益                                                    569,850.61           14,909.81
                      合计                                                      569,850.61           14,909.81
    2、 按权益法核算的长期股权投资收益                                        单位:元 币种:人民币
       被投资单位           本期发生额                         上期发生额       本期比上期增减变动的原因湖南英捷高科技有限责
                                569,850.61                              14,909.81   被投资单位报表损益变动任公司
           合计                 569,850.61                              14,909.81                 /(五) 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                                                                    -2,933,619.36                -1,001,452.52
    加:资产减值准备                                                          -1,067,668.90                -1,901,017.47固定资产折旧、油气资产折耗、生产性生物资产
                                                                             57,535.64                     56,048.22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(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)                                            1,086,613.34                  1,068,368.90
    投资损失(收益以“-”号填列)                                             -569,850.61                    -14,909.81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)                                -4,318,169.23                18,572,404.14
    经营性应付项目的增加(减少以“-”号填列)                                 4,987,893.23                19,200,411.20
                            湖南华升股份有限公司 2013 年半年度报告其他
    经营活动产生的现金流量净额                                       -2,757,265.89               35,979,852.662.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                                                    4,873,472.60               12,349,019.14
    减:现金的期初余额                                               13,726,331.83                7,450,883.38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                                         -8,852,859.23                4,898,135.76十二、 补充资料(一) 当期非经常性损益明细表
                                                                         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                                                                          94,147.93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                                        7,849,592.11补助除外
    除上述各项之外的其他营业外收入和支出                                                            363,847.26
    少数股东权益影响额                                                                           -1,141,146.04
    所得税影响额                                                                                    -95,696.82
                          合计                                                                7,070,744.44(二) 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
                                               -4.33                    -0.0657                    -0.0657利润扣除非经常性损益后归属于
                                               -5.49                    -0.0833                    -0.0833公司普通股股东的净利润(三) 公司主要会计报表项目的异常情况及原因说明
    资产负债表项目    期末数            期初数             变动幅度% 变动主要原因分析
    货币资金          82,936,715.85     125,402,302.41     -33.86       经营活动支付的款项较多
    应收票据          6,511,522.36      2,653,579.20       145.39       本期票据结算业务增加
    应收账款          81,234,341.68     61,547,358.23      31.99        客户付款账期有所延长
    预付账款          186,069,130.26    140,424,059.23     32.51        预付货款增加
                                                                    本报告期因资产置换,换出部分
    投资性房地产      27,774,260.98     36,599,988.82      -24.11
                                                                    投资性房地产
    短期借款          77,000,000.00     53,669,860.41      43.47        本期流动资金借款增加
                           湖南华升股份有限公司 2013 年半年度报告
    应付票据         8,845,100.00     6,425,760.00     37.65       本期票据结算业务增加
                                                               本期控股子公司碧水香樟项目收到
    预收账款         203,353,920.12   137,662,173.51   47.72
                                                               的购房款增加
                                                               合并报表时冲销对汇一药机的长期投资
    资本公积         95,190,994.55    125,710,142.88   -24.28
                                                               入账价值与汇一药机净资产的差额
    未分配利润       49,357,433.37    75,771,499.36    -34.86      本期亏损
    利润表项目       本期数           上年同期数       变动幅度% 变动原因说明
                                                               销售人员工资及上年度绩效提成增加、运
    销售费用         20,497,634.69    15,471,735.69    32.48
                                                               费及广告费有所增加
                                                               管理人员工资及上年度绩效提成增加及
    管理费用         27,347,472.76    20,291,911.62    34.77
                                                               研发费增加
    财务费用         6,125,893.03     1,622,709.64     277.51      汇兑损失大幅增加及贷款利息支出增加
    投资收益         569,850.61       14,909.81        3,721.98    参股公司英捷高科经营情况好于去年
    营业外收入       8,269,912.43     10,596,020.11    -21.95      财政补贴减少
                                                               本期因资产置换资产评估增值导致所得
    所得税费用       10,023,095.05    1,687,633.45     493.91
                                                               税增加
    净利润           -25,225,134.64   6,989,721.03     -460.89     所得税增加及营业利润下降所致归属于母公司所有
                 -26,414,065.99   4,131,048.43     -739.40     上述因素综合影响者的净利润
    现金流量表表项目 本期数           上年同期数       变动幅度%经营活动产生的现
                 -59,268,109.85   25,929,371.00    -328.58     经营活动支付的款项较多金流量净额投资活动产生的现
                 -3,974,865.96    -465,901.79      -744.68     购置固定资产及在建工程项目支出增加金流量净额筹资活动产生的现
                 20,777,389.25    -15,668,349.80   232.61      主要系借款增加金流量净额
    现金流量净增加额 -42,465,586.56   9,795,119.41     -533.54     上述因素综合影响(四)合并范围变化的说明
    根据本公司与控股股东湖南华升集团公司签署的《资产置换协议》,本公司以控股子公司深圳市华顺达实业有限公司 90%的股权和沅江洞庭士达麻纺织厂有限公司的 99%股权及控股子公司湖南华升工贸有限公司在深圳市的部分房产、物业与华升集团所持湖南汇一制药机械有限公司的 51%的股权进行置换,本报告期合并范围增加了湖南汇一制药机械有限公司,并根据同一控制下企业合并的会计准则的相关规定相应调整了有关资产负债项目的年初数。同时合并范围剔除了深圳市华顺达实业有限公司和沅江洞庭士达麻纺织厂有限公司。有关项目调整情况如下:
    项       目      2013 年年初数    2012 年年末数    变动幅度%
                            湖南华升股份有限公司 2013 年半年度报告
    资产总计           1,250,671,058.29 1,096,696,060.28       14.04
    其中:流动资产      794,135,738.45    665,159,375.04       19.39
      非流动资产    456,535,319.84    431,536,685.24        5.79
    负债合计            558,263,993.00    450,158,791.72       24.01
    其中:流动负债      513,110,232.45    406,075,031.17       26.36
    非流动负债      45,153,760.55     44,083,760.55        2.43
    所有者权益合计      692,407,065.29    646,537,268.56        7.09其中:归属于母公
                    623,301,697.24    603,072,094.28        3.35司所有者权益
    少数股东权益     69,105,368.05     43,465,174.28       58.99(五)2013 年半年度报表年初数与 2013 年一季度报表年初数变动情况的说明:因湖南汇一制药机械有限公司财务人员未按照审计要求及时调整帐务,致使 2013 年半年度报表年初数与2013 年一季度报表年初数不一致,相关报表项目变动情况如下:
                                       2013 年半年度报表   2013 年一季度报表
             项      目                年初数              年初数                   差额
    货币资金                                 125,402,302.41      125,401,888.76           413.65
    应收帐款                                   61,547,358.23      70,219,255.68   -8,671,897.45
    预付款项                                 140,424,059.23      125,948,044.44   14,476,014.79
    其他应收款                                 35,753,313.51      37,976,698.05   -2,223,384.54
    存货                                     424,263,171.00      427,302,199.60   -3,039,028.60
    其他流动资产                                4,091,954.87       4,221,473.22     -129,518.35
    流动资产合计                               794,135,738.45      793,723,138.95      412,599.50
    递延所得税资产                             27,009,836.87      26,943,155.22       66,681.65
    非流动资产合计                             456,535,319.84      456,468,558.19       66,761.65
    资产总计                                 1,250,671,058.29    1,250,191,697.14      479,361.15
    应付帐款                                 178,028,380.00      169,839,033.00    8,189,347.00
    预收款项                                 137,662,173.51      149,420,399.75 -11,758,226.24
    应付职工薪酬                               33,352,528.43      33,401,133.13      -48,604.70
    应交税费                                   25,851,271.59      23,730,540.49    2,120,731.10
    其他应付款                                 78,120,258.51      82,848,053.10   -4,727,794.59
    流动负债合计                               513,110,232.45      519,334,779.88   -6,224,547.43
    专项应付款                                             0         570,000.00     -570,000.00
    其他非流动负债                             17,150,729.29      16,080,729.29    1,070,000.00
    非流动负债合计                               45,153,760.55      44,653,760.55      500,000.00
    负债合计                                   558,263,993.00      563,988,540.43   -5,724,547.43
    少数股东权益                               69,105,368.05      62,901,459.47    6,203,908.58
    所有者权益(或股东权益)合计               692,407,065.29      686,203,156.71    6,203,908.58
    负债和所有者权益(或股东权益)总计       1,250,671,058.29    1,250,191,697.14      479,361.15
                        湖南华升股份有限公司 2013 年半年度报告
                            第九节 备查文件目录一、 载有公司董事长签名的 2013 年半年度报告文本。二、 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。三、 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
                                                                      2013 年 8 月 8 日
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