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华升股份(600156)公告正文

华升股份:2014年半年度报告

公告日期 2014-07-26
股票简称:华升股份 股票代码:600156
  湖南华升股份有限公司 2014 年半年度报告




湖南华升股份有限公司
               600156



 2014 年半年度报告




                    1
                        湖南华升股份有限公司 2014 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?


六、   是否存在违反规定决策程序对外提供担保的情况?





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                                      湖南华升股份有限公司 2014 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   优先股相关情况 ............................................................................................................. 14
第八节   董事、监事、高级管理人员情况 ................................................................................. 15
第九节   财务报告(未经审计) ................................................................................................. 16
第十节   备查文件目录 ................................................................................................................. 65




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                       湖南华升股份有限公司 2014 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
雪松公司                                      指                湖南华升株洲雪松有限公司
洞庭公司                                      指                湖南华升洞庭麻业有限公司
工贸公司                                      指                湖南华升工贸有限公司
服饰公司                                      指                湖南华升服饰股份有限公司
                                                                2014 年 1 月 1 日-2014 年 6 月 30
报告期                                        指
                                                                日
中国证监会                                    指                中国证券监督管理委员会
《公司章程》                                  指                《湖南华升股份有限公司章程》




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                            湖南华升股份有限公司 2014 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。




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                          湖南华升股份有限公司 2014 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                                453,926,872.42        407,107,154.54              11.50
 归属于上市公司股东的净利润              -10,086,584.96        -26,414,065.99            不适用
 归属于上市公司股东的扣除非经常
                                         -12,783,023.08        -33,484,810.43                不适用
 性损益的净利润
 经营活动产生的现金流量净额              -35,551,920.85        -59,268,109.85               不适用
                                                                                  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              695,155,835.24        705,242,420.20                 -1.43
 总资产                                1,129,581,541.87      1,186,715,148.82                 -4.81

(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)                         -0.0251              -0.0657                 不适用
 稀释每股收益(元/股)                         -0.0251              -0.0657                 不适用
 扣除非经常性损益后的基本每股收
                                                -0.0318              -0.0833                 不适用
 益(元/股)
 加权平均净资产收益率(%)                        -1.44                   -4.33              不适用
 扣除非经常性损益后的加权平均净
                                                  -1.83                   -5.49              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                                                                1,017,726.28
 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                                 2,358,484.40
 补助除外
 除上述各项之外的其他营业外收入和支出                                                    -174,554.76
 少数股东权益影响额                                                                      -505,217.80
                           合计                                                         2,696,438.12




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                          湖南华升股份有限公司 2014 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
 2014 年 1-6 月公司实现营业收入 45393 万元,较上年同期增长 11.50%,净利润为-1307 万元,
归属于母公司所有者的净利润为-1008 万元。
 纺织生产板块大力控制原材料成本、减员增效、调整产品结构,报告期内完成营业收入为 14850
万元,比上年同期增长 11.91%,并扭转了毛利率为负的状况,毛利率为 7.25%,比上年同期增
加 8.07 个百分点;贸易业务板块在外贸业务不景气的情况下大力拓展新兴市场,保持了贸易业
务的稳定,报告期内完成营业收入 26820 万元,比上年同期增长 18.13%,毛利率为 3.66%,与
上年同期基本持平;制药机械板块由于市场竞争激烈,原材料及人工成本持续上升,报告期内
完成营业收入 2942 万元,比上年同期减少 30.04%,毛利率为 29.24%,比上年同期减少 21.68%。


(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                                   453,926,872.42      407,107,154.54               11.50
营业成本                                   422,036,077.03      376,136,363.02               12.20
销售费用                                    15,384,631.37        20,497,634.69             -24.94
管理费用                                    34,237,715.33        27,347,472.76              25.20
财务费用                                       -629,312.49        6,125,893.03
经营活动产生的现金流量净额                 -35,551,920.85      -59,268,109.85
投资活动产生的现金流量净额                 102,061,930.94        -3,974,865.96
筹资活动产生的现金流量净额                   4,738,786.27        20,777,389.25             -77.19
研发支出                                     5,439,475.07         5,568,176.98

营业收入变动原因说明:本期经营规模有所扩大
营业成本变动原因说明:与营业收入同步增加
销售费用变动原因说明:主要系销售人员提成及有关费用减少
管理费用变动原因说明:主要系社保支出及税金增加
财务费用变动原因说明:主要系汇兑损失减少
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上期少
投资活动产生的现金流量净额变动原因说明:主要系收到子公司股权转让第二期款
筹资活动产生的现金流量净额变动原因说明:本期偿还银行部分流动资金借款
研发支出变动原因说明:与上年同期基本持平

(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

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                              湖南华升股份有限公司 2014 年半年度报告



                                           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                                                                                           增加 8.07
              148,498,944.80      137,730,791.91            7.25            11.91          2.94
业务                                                                                               个百分点
                                                                                                   减少 0.25
贸易业务      268,202,201.15      258,381,702.15            3.66            18.13         18.43
                                                                                                   个百分点
                                                                                                   减少 21.68
制药机械          29,424,527.60    20,819,364.14           29.24        -30.04             0.88
                                                                                                   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(%)          (%)
                                                                                                   增加 3.17
纱                48,373,148.27    46,532,008.65            3.81            24.94         20.96
                                                                                                   个百分点
                                                                                                   增加 2.10
布            275,922,120.47      265,186,951.36            3.89             5.97          3.70
                                                                                                   个百分点
                                                                                                   增加 2.02
服装              50,163,103.10    45,421,360.76            9.45            79.62         75.69
                                                                                                   个百分点
纺织机械
                                                                                                    减少 0.84
等设备进            523,406.73         514,131.12           1.77        -97.23           -97.21
                                                                                                    个百分点
口贸易
工程机械                                                                                           增加 5.57
                  19,035,978.89    17,454,236.14            8.31        187.73           167.91
国际贸易                                                                                           个百分点
                                                                                                   减少 21.68
制药机械          29,424,527.60    20,819,364.14           29.24        -30.04             0.88
                                                                                                   个百分点
                                                                                                   增加 5.88
其他              22,683,388.49    21,003,806.03            7.40        242.86           222.40
                                                                                                   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                                     291,293,184.23                                            -6.51
境内销售                                     154,832,489.32                                            71.60

(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
 所持                                   期末持                     报告期
          最初投资金     期初持股                   期末账面                  所有者      会计核      股份
 对象                                   股比例                       损益
          额(元)       比例(%)                  价值(元)                权益变      算科目      来源
 名称                                   (%)                      (元)
                                                                              动(元)
湘 财
证 券
                                                                                         长期股
有 限     226,999,680    73,333,300        2.29     11,349,984                                      投入
                                                                                         权投资
责 任
公司
合计      226,999,680         /            /        11,349,984                               /          /


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                           湖南华升股份有限公司 2014 年半年度报告




2、 非金融类公司委托理财及衍生品投资的情况
(1) 委托理财情况
   本报告期公司无委托理财事项。

(2) 委托贷款情况
   本报告期公司无委托贷款事项。


(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。

3、    主要子公司、参股公司分析
                             单位:人民币万元
                                                    持股比例                     营 业 收
公司名称                    业务性质 注册资本                总资产   净资产              净利润
                                                    (%)                          入
湖南华升工贸有限公司        商业         4,000.00       99    26,690.38 19,056.25 33488.71 254.52

湖南华升洞庭麻业有限公司    制造业      16,000.00       89.85 35,505.38 21,619.79 6797.38 -400.58

湖南华升株洲雪松有限公司    制造业     18,289.00        87.44 27,066.69 18,223.48 6208.12 -595.17
湖南汇一制药机械有限公司    制造业        400.00          51 15,972.10    3,723.58 2952.01 -378.71
湖南英捷高科技有限公司      制造业       5,633.51       20.81 11,102.70   9,884.73 1910.76 193.53

4、     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、 利润分配或资本公积金转增预案
(一) 报告期实施的利润分配方案的执行或调整情况
1、根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》(证监发[2012]37 号)
及《上市公司监管指引第 3 号-上市公司现金分红》(证监会公告[2013]43 号)的要求,公司于
2014 年 5 月 8 日召开 2013 年度股东大会,审议批准了对《公司章程》中有关现金分红的条款
进行修订,并制订了《2014-2016 年股东分红回报规划》,以上内容已在《上海证券报》和上海
交易所网站 http://www.sse.com.cn 披露。
2、本报告期内公司没有进行分红。


三、 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




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                           湖南华升股份有限公司 2014 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
√ 不适用

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。

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 2014 年 1 月 1 日至 2014 年 12 月 31 日,报告期收到租金为 261 万元。租金的确认依据是
有关的租赁合同。


(二)   担保情况
                                                                    单位:万元 币种:人民币
                                    公司对子公司的担保情况
 报告期内对子公司担保发生额合计                                                             4,000
 报告期末对子公司担保余额合计(B)                                                          4,000
                         公司担保总额情况(包括对子公司的担保)
 担保总额(A+B)                                                                            4,000
 担保总额占公司净资产的比例(%)                                                               5.27

(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
(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的
承诺事项

                                            10
                            湖南华升股份有限公司 2014 年半年度报告



                                                               是
                                                         是
                                                               否
                                                         否
承                                                             及
                                              承诺时     有                                  如未能及时履行
诺                                                             时   如未能及时履行应说明未
      承诺类型   承诺方       承诺内容        间及期     履                                  应说明下一步计
背                                                             严     完成履行的具体原因
                                                限       行                                        划
景                                                             格
                                                         期
                                                               履
                                                         限
                                                               行
                           本公司控股股东
                           湖南华升集团公
                           司与本公司于
与                         2012 年 12 月进
重                         行了资产置换,
大                         因本公司置换出
资                         去的资产沅江洞
产                         庭士达麻纺织厂 承诺时间:
重   解决同业竞            有限公司与本公 2012 年 12
                华升集团                                  是   是
组   争                    司 主 营 业 务 相 月 10 日,期
相                         近,为此,华升 限:长期
关                         集团在资产置换
的                         公告中承诺:为
承                         避免同业竞争,
诺                         沅江士达今后不
                           再从事与华升股
                           份相同或相近的
                           业务。

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。




                                                 11
                          湖南华升股份有限公司 2014 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
                                                                               单位:股
                      本次变动前              本次变动增减(+,-)         本次变动后
                              比例        发行    送 公积金 其       小                 比例
                      数量                                                   数量
                                (%)       新股    股    转股    他   计                 (%)
一、有限售条件股

1、国家持股
2、国有法人持股
3、其他内资持股
其中:境内非国有
法人持股
  境内自然人持股
4、外资持股
其中:境外法人持

  境外自然人持股
二、无限售条件流
                   402,110,702     100                                    402,110,702    100
通股份
1、人民币普通股    402,110,702     100                                    402,110,702    100
2、境内上市的外
资股
3、境外上市的外
资股
4、其他
三、股份总数       402,110,702     100                                    402,110,702    100


2、 股份变动情况说明
报告期内,公司股份没有发生变动情况。

(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) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                              单位:股

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                             湖南华升股份有限公司 2014 年半年度报告



                       报告期末股东总数                                                             34,897
           截止报告期末表决权恢复的优先股股东总数                                                        0
                                           前十名股东持股情况
   股东        股东                                        报告期      持有有限售条     质押或冻结的股份
                           持股比例(%)       持股总数
   名称        性质                                        内增减        件股份数量           数量
湖南华升
            国有法
集 团 公                           40.11     161,304,592                              质押     75,000,000
            人

中国服装
            国有法
集 团 公                            0.58       2,344,120                              未知
            人

湖南省益
阳市财源
            国有法人                0.45       1,822,074                              未知
建设投资
有限公司
            境内自然
吴平敬                              0.44       1,760,000                              未知
            人
            境内自然
龚洁                                0.43       1,730,000                              未知
            人
            境内自然
王琳                                0.28       1,140,100                              未知
            人
            境内自然
严嫦娥                              0.28       1,120,715                              未知
            人
            境内自然
张建荣                              0.26       1,065,400                              未知
            人
            境内自然
杜红仙                              0.26       1,038,695                              未知
            人
            境内自然
殷成龙                              0.22           870,486                            未知
            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
中国服装集团公司                                       2,344,120 人民币普通股
湖南省益阳市财源建设
                                                        1,822,074   人民币普通股
投资有限公司
吴平敬                                                1,760,000 人民币普通股
龚洁                                                  1,730,000 人民币普通股
王琳                                                  1,140,100 人民币普通股
严嫦娥                                                1,120,715 人民币普通股
张建荣                                                1,065,400 人民币普通股
杜红仙                                                1,038,695 人民币普通股
殷成龙                                                  870,486 人民币普通股
                       公司前十大股东中第 1、2、3 位为国有法人股股东,之间不存在关联关系,也不属于《上市
上述股东关联关系或一
                       公司持股变动信息披露管理办法》中规定的一致行动人,其余股东本公司未知其之间是否存
致行动的说明
                       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。




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                         湖南华升股份有限公司 2014 年半年度报告




                         第七节       优先股相关情况

本报告期公司无优先股事项。




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                        湖南华升股份有限公司 2014 年半年度报告




               第八节     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
武学凯                独立董事                 选举              换届
黄煌                  独立董事                 选举              换届
李斌红                独立董事                 离任              换届
汤健                  独立董事                 离任              换届
罗瑞青                监事                     选举              换届




                                         15
                         湖南华升股份有限公司 2014 年半年度报告



                     第九节       财务报告(未经审计)
一、   财务报表
                                   合并资产负债表
                                  2014 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                                        145,083,828.28                 73,835,031.92
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            952,611.00                  8,567,678.40
    应收账款                                         71,742,147.09                 93,789,807.66
    预付款项                                        126,852,129.05                120,909,397.21
    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                                         80,356,954.03              195,211,028.92
    买入返售金融资产
    存货                                            252,887,237.33                234,335,430.47
一年内到期的非流动资产
    其他流动资产
      流动资产合计                                  677,874,906.78                726,648,374.58
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                                     29,616,518.13                 29,213,781.15
    投资性房地产                                     26,523,524.42                 27,148,892.70
    固定资产                                        166,323,000.30                171,880,571.16
    在建工程                                          3,553,205.14                  3,011,868.73
    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                                        167,243,215.78                169,134,304.18
    开发支出
    商誉                                               34,388,225.08               34,388,225.08
    长期待摊费用
    递延所得税资产                                     24,058,946.24                24,058,946.24
    其他非流动资产                                                                   1,230,185.00
      非流动资产合计                                451,706,635.09                 460,066,774.24
         资产总计                                 1,129,581,541.87               1,186,715,148.82




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                             湖南华升股份有限公司 2014 年半年度报告




流动负债:
     短期借款                                            32,000,000.00     55,000,000.00
     向中央银行借款
     吸收存款及同业存放
     拆入资金
     交易性金融负债
     应付票据                                            20,790,271.00     10,612,916.00
     应付账款                                            55,902,994.55     74,060,419.11
     预收款项                                            98,730,791.45    106,730,758.97
     卖出回购金融资产款
     应付手续费及佣金
     应付职工薪酬                                        37,314,403.01     43,072,222.67
     应交税费                                            30,616,287.32     44,226,611.73
     应付利息
     应付股利
     其他应付款                                          54,345,692.20     38,245,779.84
     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                                     329,700,439.53    371,948,708.32
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                                      12,456,917.84     14,271,292.82
       非流动负债合计                                    40,459,949.10     42,274,324.08
         负债合计                                       370,160,388.63    414,223,032.40
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                                   133,768,462.94            133,768,462.94
     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                                 139,567,317.30            149,653,902.26
     外币报表折算差额
归属于母公司所有者权益
                                                695,155,835.24            705,242,420.20
合计
     少数股东权益                                 64,265,318.00             67,249,696.22
         所有者权益合计                         759,421,153.24             772,492,116.42
负债和所有者权益总计                          1,129,581,541.87           1,186,715,148.82
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


                                              17
                            湖南华升股份有限公司 2014 年半年度报告



                                     母公司资产负债表
                                     2014 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                                              1,023,348.06               13,071,095.24
       交易性金融资产
       应收票据
       应收账款
       预付款项                                         16,394,900.00                16,394,900.00
       应收利息
       应收股利
       其他应收款                                       19,307,850.00                25,743,940.00
       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                                   36,726,098.06                55,209,935.24
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                                    495,598,025.35               495,195,288.37
       投资性房地产
       固定资产                                            187,964.24                  241,047.61
       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                                514,687,567.41               514,337,913.80
              资产总计                                 551,413,665.47               569,547,849.04


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                            湖南华升股份有限公司 2014 年半年度报告



流动负债:
    短期借款
       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                                         82,685.11        85,204.11
       应交税费                                             27,867.05      394,273.79
       应付利息
       应付股利
       其他应付款                                       13,260,160.15    22,675,834.34
       一年内到期的非流动
负债
       其他流动负债
         流动负债合计                                   13,370,712.31    23,155,312.24
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                                     13,370,712.31    23,155,312.24
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                                        108,145,574.46   108,145,574.46
       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                                        8,077,323.70    16,426,907.34
所有者权益(或股东权益)
                                                       538,042,953.16   546,392,536.80
合计
      负债和所有者权益
                                                       551,413,665.47   569,547,849.04
(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

                                             19
                          湖南华升股份有限公司 2014 年半年度报告



                                       合并利润表
                                     2014 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                                                     453,926,872.42    407,107,154.54
    其中:营业收入                                                 453,926,872.42    407,107,154.54
          利息收入
          已赚保费
          手续费及佣金收入
二、营业总成本                                            469,222,076.88             431,092,484.11
    其中:营业成本                                        422,036,077.03             376,136,363.02
          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                                      1,489,944.47             1,711,973.25
          销售费用                                           15,384,631.37            20,497,634.69
          管理费用                                           34,237,715.33            27,347,472.76
          财务费用                                             -629,312.49             6,125,893.03
          资产减值损失                                       -3,296,978.83              -726,852.64
    加:公允价值变动收益(损失以“-”号填列)
      投资收益(损失以“-”号填列)                            402,736.98               569,850.61
        其中:对联营企业和合营企业的投资收益
      汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                        -14,892,467.48             -23,415,478.96
    加:营业外收入                                            3,521,613.21             8,269,912.43
    减:营业外支出                                              319,957.29                56,473.06
      其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                      -11,690,811.56           -15,202,039.59
    减:所得税费用                                            1,380,151.62            10,023,095.05
五、净利润(净亏损以“-”号填列)                        -13,070,963.18             -25,225,134.64
    归属于母公司所有者的净利润                            -10,086,584.96             -26,414,065.99
    少数股东损益                                             -2,984,378.22             1,188,931.35
六、每股收益:
    (一)基本每股收益                                             -0.0251                  -0.0657
    (二)稀释每股收益                                             -0.0251                  -0.0657
七、其他综合收益
八、综合收益总额                                          -13,070,963.18             -25,225,134.64
    归属于母公司所有者的综合收益总额                      -10,086,584.96             -26,414,065.99
    归属于少数股东的综合收益总额                             -2,984,378.22             1,188,931.35
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

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                          湖南华升股份有限公司 2014 年半年度报告




                                     母公司利润表

                                     2014 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                                           2,750,042.84            2,968,831.07
         财务费用                                            -438,812.22             -294,778.95
         资产减值损失                                       6,441,090.00           -1,067,668.90
    加:公允价值变动收益(损失以
“-”号填列)
         投资收益(损失以“-”号
                                                              402,736.98             569,850.61
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)                         -8,349,583.64           -1,036,532.61
    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
                                                           -8,349,583.64           -1,036,532.61
填列)
    减:所得税费用                                                                  1,897,086.75
四、净利润(净亏损以“-”号填列)                         -8,349,583.64           -2,933,619.36
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
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




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                          湖南华升股份有限公司 2014 年半年度报告




                                    合并现金流量表
                                    2014 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                                    510,914,793.85   519,921,070.43
   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                                                   49,392,230.67    31,874,946.71
   收到其他与经营活动有关的现金                                     26,196,392.37    27,005,228.63
     经营活动现金流入小计                                          586,503,416.89   578,801,245.77
   购买商品、接受劳务支付的现金                                    494,808,745.33   509,472,266.58
   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                                   66,847,931.06    67,212,553.26
   支付的各项税费                                                   31,107,102.69    30,872,824.78
   支付其他与经营活动有关的现金                                     29,291,558.66    30,511,711.00
     经营活动现金流出小计                                          622,055,337.74   638,069,355.62
       经营活动产生的现金流量净额                                  -35,551,920.85   -59,268,109.85




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                           湖南华升股份有限公司 2014 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
    处置固定资产、无形资产和其他长期资产收回的
                                                                         35,987.00      292,100.80
现金净额
    处置子公司及其他营业单位收到的现金净额                          104,736,718.94
    收到其他与投资活动有关的现金
      投资活动现金流入小计                                          104,772,705.94      292,100.80
购建固定资产、无形资产和其他长期资产支付的现金                        2,710,775.00     4,266,966.76
    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                                            2,710,775.00     4,266,966.76
           投资活动产生的现金流量净额                               102,061,930.94    -3,974,865.96
三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                               19,000,000.00    54,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                     29,564,566.26
      筹资活动现金流入小计                                           48,564,566.26    54,000,000.00
    偿还债务支付的现金                                               42,000,000.00    30,669,860.41
    分配股利、利润或偿付利息支付的现金                                1,825,779.99     2,552,750.34
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                           43,825,779.99    33,222,610.75
           筹资活动产生的现金流量净额                                 4,738,786.27    20,777,389.25
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                                         71,248,796.36   -42,465,586.56
    加:期初现金及现金等价物余额                                     73,835,031.92   125,402,302.41
六、期末现金及现金等价物余额                                        145,083,828.28    82,936,715.85
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



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                            湖南华升股份有限公司 2014 年半年度报告




                                     母公司现金流量表
                                       2014 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
                                                           405,060.62               16,160,690.09
有关的现金
         经营活动现金流入
                                                           405,060.62               16,160,690.09
小计
       购买商品、接受劳务
支付的现金
       支付给职工以及为职
                                                         1,701,537.01                1,798,331.35
工支付的现金
       支付的各项税费                                      370,312.08                1,257,302.89
       支付其他与经营活动
                                                        10,376,558.71               15,862,321.74
有关的现金
         经营活动现金流出
                                                        12,448,407.80               18,917,955.98
小计
           经营活动产生的
                                                       -12,043,347.18               -2,757,265.89
现金流量净额
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


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                            湖南华升股份有限公司 2014 年半年度报告



       购建固定资产、无形
资产和其他长期资产支付                                       4,400.00        8,980.00
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
                                                             4,400.00        8,980.00
小计
           投资活动产生的
                                                            -4,400.00       -8,980.00
现金流量净额
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
       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
                                                                        15,000,000.00
小计
       偿还债务支付的现金                                               20,000,000.00
       分配股利、利润或偿
                                                                         1,086,613.34
付利息支付的现金
       支付其他与筹资活动
有关的现金
         筹资活动现金流出
                                                                        21,086,613.34
小计
           筹资活动产生的
                                                                        -6,086,613.34
现金流量净额
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
                                                       -12,047,747.18   -8,852,859.23
增加额
    加:期初现金及现金
                                                        13,071,095.24   13,726,331.83
等价物余额
六、期末现金及现金等价
                                                  1,023,348.06           4,873,472.60
物余额
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



                                             25
                                           湖南华升股份有限公司 2014 年半年度报告



                                                          合并所有者权益变动表

                    2014 年 1—6 月                                                             单位:元 币种:人民币
                                                                                       本期金额
                                                               归属于母公司所有者权益
       项目                                                                                                                       少数股东        所有者权益
                         实收资本                          减:库      专项                       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      储备                       险准备                    他
一、上年年末余额        402,110,702.00   133,768,462.94                        19,709,353.00               149,653,902.26        67,249,696.22   772,492,116.42
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   133,768,462.94                         19,709,353.00              149,653,902.26        67,249,696.22   772,492,116.42
三、本期增减变动金
额(减少以“-”号                                                                                         -10,086,584.96        -2,984,378.22   -13,070,963.18
填列)
(一)净利润                                                                                               -10,086,584.96        -2,984,378.22   -13,070,963.18
(二)其他综合收益
上述(一)和(二)
                                                                                                           -10,086,584.96        -2,984,378.22   -13,070,963.18
小计
(三)所有者投入和
减少资本
1.所有者投入资本
2.股份支付计入所有
者权益的金额
3.其他
(四)利润分配
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)
的分配
4.其他
(五)所有者权益内
部结转
1.资本公积转增资本
(或股本)
2.盈余公积转增资本
(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额        402,110,702.00   133,768,462.94                         19,709,353.00              139,567,317.30        64,265,318.00   759,421,153.24




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                                           湖南华升股份有限公司 2014 年半年度报告




                                                                                                        单位:元 币种:人民币
                                                                                    上年同期金额
                                                              归属于母公司所有者权益
        项目                                                                                                                                 所有者权益合
                           实收资本                       减:库 专项                         一般风                    其   少数股东权益
                                           资本公积                           盈余公积                  未分配利润                                 计
                         (或股本)                       存股      储备                      险准备                    他
   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
                                         -30,519,148.33                                                -26,414,065.99         -858,619.58    -57,791,833.90
(减少以“-”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)小
                                                                                                       -26,414,065.99        1,188,931.35    -25,225,134.64
             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


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




                                                                      27
                                          湖南华升股份有限公司 2014 年半年度报告




                                                母公司所有者权益变动表
                                        2014 年 1—6 月     单位:元 币种:人民币

                                                                            本期金额
       项目               实收资本                        减:库   专项                   一般风
                                           资本公积                        盈余公积                未分配利润      所有者权益合计
                        (或股本)                          存股   储备                   险准备
  一、上年年末余额     402,110,702.00    108,145,574.46                   19,709,353.00            16,426,907.34   546,392,536.80
  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     108,145,574.46                   19,709,353.00            16,426,907.34   546,392,536.80
三、本期增减变动金
额(减少以“-”号                                                                                 -8,349,583.64    -8,349,583.64
          填列)
      (一)净利润                                                                                 -8,349,583.64    -8,349,583.64
(二)其他综合收益
上述(一)和(二)
                                                                                                   -8,349,583.64    -8,349,583.64
            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
  四、本期期末余额    402,110,702.00     108,145,574.46                   19,709,353.00            8,077,323.70    538,042,953.16




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                                             湖南华升股份有限公司 2014 年半年度报告




                                                                                                    单位:元 币种:人民币
                                                                                上年同期金额
       项目                                                    减:库    专项                         一般风
                        实收资本(或股本)      资本公积                             盈余公积                  未分配利润      所有者权益合计
                                                               存股      储备                         险准备
  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“-”号                            33,730,741.62                                                    -2,933,619.36    30,797,122.26
          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


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




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                           湖南华升股份有限公司 2014 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。



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                         湖南华升股份有限公司 2014 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;
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


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                         湖南华升股份有限公司 2014 年半年度报告



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
(1)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。
(2)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。
(3)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。
(4) 可供出售金融资产减值的客观证据
1) 表明可供出售债务工具投资发生减值的客观证据包括:
①债务人发生严重财务困难;
②债务人违反了合同条款,如偿付利息或本金发生违约或逾期;
③公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
④债务人很可能倒闭或进行其他财务重组;
⑤因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
⑥其他表明可供出售债务工具已经发生减值的情况。
2) 表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或
非暂时性下跌。
可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失予以
转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客
观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对
已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入所有者权益。


(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:


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                                                将应收款项前 5 名和单项金额占应收款项 10%以
单项金额重大的判断依据或金额标准
                                                上的确定为单项金额重大的应收款项。
                                                单独进行减值测试,根据其未来现金流量现值低
单项金额重大并单项计提坏账准备的计提方法
                                                于其账面价值的差额计提坏账准备。

2、 按组合计提坏账准备应收款项:
 确定组合的依据:
                   组合名称                                         依据
 账龄分析法组合                                 相同账龄的应收款项具有类似信用风险特征
 按组合计提坏账准备的计提方法:
                   组合名称                                          计提方法
 账龄分析法组合                                 账龄分析法

组合中,采用账龄分析法计提坏账准备的:
          账龄              应收账款计提比例说明                    其他应收款计提比例说明
1 年以内(含 1 年)     5                                     5
1-2 年                 10                                    10
2-3 年                 30                                    30
3-4 年                 50                                    50
4-5 年                 80                                    80
5 年以上                100                                   100


3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                                            有客观证据表明其发生了减值的,根据其未来现
单项计提坏账准备的理由                      金流量现值低于其账面价值的差额,确认减值损
                                            失,计提坏账准备
                                            单独进行减值测试,根据其未来现金流量现值低
                                            于其账面价值的差额计提坏账准备;经单独测试
坏账准备的计提方法                          未发生减值的,包括在具有类似信用风险特征的
                                            应收款项组合中计提坏账准备,具体方法见按组
                                            合计提坏账准备的应收款项。

(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

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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:
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。
公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,在个别财务报表和合并
财务报表中,将按持股比例享有在合并日被合并方所有者权益账面价值的份额作为初始投资成
本。合并日之前所持被合并方的股权投资账面价值加上合并日新增投资成本,与长期股权投资
初始投资成本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。
公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和
合并财务报表进行相关会计处理:
1) 在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成
本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益
的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。
2) 在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价
值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买
方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
(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。



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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
电子设备          5-10 年                      4                   9.6 至 19.2
运输设备          8-10 年                      4                   9.6 至 12.0
其他设备          8-12 年                      4                   8.0 至 12.0

3、 固定资产的减值测试方法、减值准备计提方法
资产负债表日,有迹象表明固定资产发生减值的,按照账面价值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


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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
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
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


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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。
4.房地产销售收入
在开发产品已经完工并验收合格,签订了销售合同并履行了合同规定的义务,在同时满足开发
产品所有权上的主要风险和报酬转移给买方,公司不再保留通常与所有权相联系的继续管理权
和对已售出的开发产品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流
入,相关的已发生或将发生的成本能够可靠地计量时,确认销售收入的实现。

(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。公司取得的、用于购建或以
其他方式形成长期资产的政府补助划分为与资产相关的政府补助,除与资产相关的政府补助之
外的政府补助划分为与收益相关的政府补助。
2. 对期末有证据表明公司能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资
金的,按应收金额确认政府补助。除此之外,政府补助均在实际收到时确认。
3.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。
4. 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
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,


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                         湖南华升股份有限公司 2014 年半年度报告



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


2、   会计估计变更


(二十五) 前期会计差错更正
1、 追溯重述法


2、   未来适用法


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%
                               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%

(二) 税收优惠及批文
控股子公司湖南华升株洲雪松有限公司、湖南华升洞庭麻业有限公司 2011 年 11 月、子公司湖
南汇一制药机械有限公司 2011 年被认定为国家重点支持的高新技术领域的高新技术企业,根据
《国家税务总局关于企业所得税减免税管理问题的通知》(国税发〔2008〕111 号)的规定,本期
按 15%的税率计缴企业所得税。



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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
                                                                                 实质上                                              少数股      者权益冲减子
                                                                                 构成对                                              东权益      公司少数股东
                                                                   期末实        子公司                              是否    少数    中用于      分担的本期亏
 子公司     子公司               业务      注册        经营                                  持股       表决权
                      注册地                                       际出资        净投资                              合并    股东    冲减少      损超过少数股
 全称       类型                 性质      资本        范围                                比例(%)      比例(%)
                                                                     额          的其他                              报表    权益    数股东      东在该子公司
                                                                                 项目余                                              损益的      期初所有者权
                                                                                   额                                                金额        益中所享有份
                                                                                                                                                 额后的余额
                                                     开发、生
湖南华                                               产、销售
升服饰      控股子   湖南长                          纺织品、
                               商业         2,100                    2,100                   100.00      100.00     是
股份有      公司     沙                              针织品
限公司                                               及原料
                                                     服装等


2、       同一控制下企业合并取得的子公司
                                                                                                               单位:万元 币种:人民币
                                                                                                                                                                从母公司所有
                                                                                          实质上                                                   少数股       者权益冲减子
                                                                                          构成对                                                   东权益       公司少数股东
                                                                                          子公司                                                   中用于       分担的本期亏
 子公司     子公司             业务      注册                            期末实际出                   持股比      表决权    是否合   少数股东
                     注册地                             经营范围                          净投资                                                   冲减少       损超过少数股
 全称       类型               性质      资本                              资额                       例(%)       比例(%)   并报表     权益
                                                                                          的其他                                                   数股东       东在该子公司
                                                                                          项目余                                                   损益的       期初所有者权
                                                                                            额                                                     金额         益中所享有份
                                                                                                                                                                额后的余额
                                                    经营核定范围内
 湖南华              长沙市                         的进出口业务和
 升工贸     控股子   芙蓉中                         对外经济合作业
                               商业      4,000                               7,308.78                 99.00        99.00     是       187.92
 有限公     公司     路三段                         务、国内贸易;收
   司                420号                          购、加工、销售麻
                                                      等纺织原料。
 湖南华              株洲市                         纺织品、服装、服
 升株洲     控股子   芦淞区                         饰生产、加工、销
                               制造业    18,289                             16,028.17                 87.44        87.44     是       2,257.42
 雪松有     公司     建设中                         售;汽车货运、房
 限公司              路90号                             屋租赁。
                                                    纯麻纺织品、湿纺
 湖南华                                             织品、印染纺织
 升洞庭     控股子   岳阳市                         品、服装、服饰的
                               制造业    16,000                             15,373.17                 89.85        89.85     是       2,156.64
 麻业有     公司     鹰山                           生产、销售;收购、
 限公司                                             加工、销售麻类等
                                                      纺织原料。
                                                    制药机械、设备的
                                                    研究、开发、生产、
                                                    销售,包装用品的
                                                    经销,制药工程技
 湖南汇
                     长沙高                         术的咨询、服务,
 一制药     控股子
                     新开发    制造业     400       自营和代理各类            9,690                   51.00        51.00     是       1,824.55
 机械有     公司
                       区                           商品和技术的进
 限公司
                                                    出口,但国家限定
                                                    公司经营和禁止
                                                    进出口的商品和
                                                      技术除外。


六、 合并财务报表项目注释
(一) 货币资金


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                                  湖南华升股份有限公司 2014 年半年度报告



                                                                                                           单位:元
                                                           期末数                                            期初数
           项目
                                   外币金额                折算率              人民币金额                  人民币金额
现金:                                 /                     /                       250,307.52                   118,006.32
人民币                                 /                     /                       250,307.52                   118,006.32
银行存款:                             /                     /                   143,218,837.41                69,559,842.25
人民币                                 /                     /                   141,582,813.07                69,559,842.25
美元                                   268,337.08              6.0969              1,636,024.34
其他货币资金:                         /                     /                     1,614,683.35                4,157,183.35
人民币                                 /                     /                     1,614,683.35                4,157,183.35
          合计                         /                     /                   145,083,828.28               73,835,031.92

(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                                                       952,611.00                          8,567,678.40
            合计                                                   952,611.00                          8,567,678.40

(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
              金额                         金额                         金额                           金额         比例(%)
                          (%)                              (%)                          (%)
按组合计提坏账准备的应收账款:
账 龄 分
析 法 组 84,704,755.23 100.00         12,962,608.14        14.96   105,980,686.78      100.00     12,190,879.12        11.50

组 合 小
          84,704,755.23 100.00        12,962,608.14        14.96   105,980,686.78      100.00     12,190,879.12        11.50

  合计    84,704,755.23     /         12,962,608.14         /      105,980,686.78         /       12,190,879.12        /

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
其中:
1 年以内          52,847,265.20             62.39      2,642,363.26      74,368,723.08               70.17     3,718,436.15
1 年以内小计      52,847,265.20             62.39      2,642,363.26      74,368,723.08               70.17     3,718,436.15
1至2年            15,611,498.06             18.43      1,561,149.80      15,360,134.28               14.49     1,536,013.43
2至3年             5,486,579.56              6.48      1,645,973.87      12,527,876.65               11.82     3,758,363.00
3至4年             6,856,802.65              8.09      3,428,401.33         727,708.86                0.69       363,854.43
4至5年             1,089,449.42              1.29        871,559.54         910,159.08                0.86       728,127.26
5 年以上           2,813,160.34              3.32      2,813,160.34       2,086,084.83                1.97     2,086,084.83
    合计          84,704,755.23            100.00     12,962,608.14     105,980,686.78              100.00    12,190,879.10




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2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
   本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。

3、    应收账款金额前五名单位情况
                                                                                   单位:元 币种:人民币
                                                                                                    占应收账款总额的比
               单位名称                     与本公司关系          金额              年限
                                                                                                          例(%)
哈萨克斯坦共和国阿克套市卡库尔药业公
                                          非关联方             6,314,335.74     2 年以内                            7.29

青州尧王制药有限公司                      非关联方          5,936,000.00        1 年以内                            6.85
河南志永达纺织有限公司                    非关联方          3,174,900.00        1 年以内                            3.66
洛阳俸达医用包装材料有限公司              非关联方          2,800,000.00        2 年以内                            3.23
辽源市泓源药业有限公司                    非关联方          2,228,100.00        2 年以内                            2.57
                合计                            /          20,453,335.74              /                            23.60

(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:
账龄分析法
              93,587,680.19 100.00 13,230,726.16        14.14     212,447,081.73      100.00    17,236,052.81       8.11
组合
组合小计      93,587,680.19 100.00 13,230,726.16        14.14     212,447,081.73      100.00    17,236,052.81       8.11
    合计      93,587,680.19    /   13,230,726.16         /        212,447,081.73        /       17,236,052.81       /

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
其中:
1 年以内     27,816,103.00          29.72      1,390,805.15       195,082,071.71               91.83     9,754,103.58
1 年以内
             27,816,103.00          29.72      1,390,805.15       195,082,071.71               91.83     9,754,103.58
小计
1至2年       59,309,078.26          63.37      5,930,907.83        10,462,517.89               4.92      1,046,251.80
2至3年          411,247.55           0.44        123,374.27           113,094.82               0.05         33,928.44
3至4年          461,865.39           0.49        230,932.70           702,171.07               0.33        351,085.54
4至5年          173,398.88           0.19        138,719.10           182,713.99               0.09        146,171.20
5 年以上      5,415,987.11           5.79      5,415,987.11         5,904,512.25               2.78      5,904,512.25
  合计       93,587,680.19         100.00     13,230,726.16       212,447,081.73             100.00     17,236,052.81


2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
   本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。



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3、   其他应收款金额前五名单位情况
                                                                                          单位:元 币种:人民币
                                                                                                        占其他应收款总额的
      单位名称            与本公司关系                       金额                      年限
                                                                                                              比例(%)
华一股权处置款         非关联方                              74,818,913.20     1 年以内                               79.95
株洲董家塅高科园发
                       非关联方                               3,995,000.00     1 年以内                                    4.27
展有限
华一公司               非关联方                               2,112,000.00     1 年以内                                    2.26
应收出口退税                                                  1,691,008.77     1 年以内                                    1.81
上海华升                                                      1,323,598.57     1 年以内                                    1.41
        合计                       /                         83,940,520.54                /                               89.70

(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                   96,276,578.10                          75.90              90,623,664.03                        74.95
1至2年                     11,780,961.69                           9.29              11,927,268.49                         9.86
2至3年                     17,806,465.45                          14.04              18,310,116.69                        15.14
3 年以上                      988,123.81                           0.77                  48,348.00                         0.05
      合计                126,852,129.05                         100.00             120,909,397.21                       100.00

2、   预付款项金额前五名单位情况
                                                                                          单位:元 币种:人民币
                                             与本公司关
               单位名称                                                金额                   时间         未结算原因
                                                 系
株洲县财政国库管理局                         非关联方               10,237,500.00      1-2 年           交易未完成
湘雅医院                                     非关联方                1,729,352.01      2至3年           交易未完成
四川梓潼林江苎麻纺织有限公司                 非关联方                1,357,200.00      1 年以内         交易未完成
湖南华昌纺织集团有限公司                     非关联方                1,273,883.51      1 年以内         交易未完成
西安市四腾工程有限公司                       非关联方                1,271,378.21      2至3年           交易未完成
            合计                                   /                15,869,313.73            /                  /

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             58,493,114.00        3,602,129.51    54,890,984.49         37,761,714.38     3,602,129.51    34,159,584.87
在产品             53,710,923.28        9,416,861.19    44,294,062.09         46,300,356.02     1,151,560.19    45,148,795.83
库存商品          132,958,878.13       10,961,717.09   121,997,161.04        155,686,227.25    20,115,782.09   135,570,445.16
委托加工物资        9,787,076.38        1,305,842.28     8,481,234.10         16,503,637.26     1,305,842.28    15,197,794.98
发出商品           23,223,795.61                        23,223,795.61          4,258,809.63                      4,258,809.63
    合计          278,173,787.40       25,286,550.07   252,887,237.33        260,510,744.54    26,175,314.07   234,335,430.47



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                              湖南华升股份有限公司 2014 年半年度报告




2、    存货跌价准备
                                                                       单位:元 币种:人民币
                                                               本期减少
  存货种类       期初账面余额          本期计提额                                   期末账面余额
                                                          转回          转销
 原材料            3,602,129.51                                                        3,602,129.51
 在产品            1,151,560.19        8,265,301.00                                    9,416,861.19
 库存商品         20,115,782.09                                      9,154,065.00     10,961,717.09
 委托加工物
                      1,305,842.28                                                           1,305,842.28
 资
 发出商品
     合计         26,175,314.07        8,265,301.00                     9,154,065.00        25,286,550.07

3、  存货跌价准备情况
                 计提存货跌价准备的           本期转回存货跌价准备的          本期转回金额占该项存货期
       项目
                         依据                           原因                      末余额的比例(%)
                 存货成本高于可变现           计提减值部分的存货已经
 原材料
                 净值                         使用
                 存货成本高于可变现           计提减值部分的存货已经
 在产品
                 净值                         使用
                 存货成本高于可变现           计提减值部分的存货已经
 库存商品
                 净值                         使用
                 存货成本高于可变现           计提减值部分的存货已经
 委托加工物资
                 净值                         使用

(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                                                                        4,091,954.87

(八)   对合营企业投资和联营企业投资:
                                                                       单位:万元 币种:人民币
                           本企业在
              本企业持
 被投资单                  被投资单     期末资产      期末负债    期末净资      本期营业
              股比例                                                                        本期净利润
 位名称                    位表决权       总额          总额      产总额        收入总额
                (%)
                           比例(%)
 一、合营企业
 二、联营企业
 湖南英捷
 高科技有        20.81         20.81     11,102.70     1,217.97    9,884.83      1,910.76         193.53
 限公司

(九) 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


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                                 湖南华升股份有限公司 2014 年半年度报告



                                                                                                             在被投资
                                                                                                  在被投资
                                                     增减                                                    单位表决
  被投资单位        投资成本          期初余额                    期末余额         减值准备       单位持股
                                                     变动                                                      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        2.29           2.29
 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
 株洲雪松资产
 管理有限责任        800,000.00        800,000.00                  800,000.00                         10.00          10.00
 公司
 沅江洞庭士达
 麻纺织厂有限        111,021.96         111,021.96                 111,021.96                          1.00           1.00
 公司

按权益法核算:                                                                    单位:元 币种:人民币
                                                                                                              在被投资
                                                                                              在被投资
                                                                                      减值                    单位表决
    被投资单位        投资成本         期初余额       增减变动         期末余额               单位持股
                                                                                      准备                      权比例
                                                                                              比例(%)
                                                                                                                (%)
 湖南英捷高科技
                    14,000,000.00    16,152,775.19    402,736.98     16,555,512.17                  20.81         20.81
 有限责任公司



(十) 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      44,685,887.60                                                              44,685,887.60
      1.房屋、建筑物      41,790,438.75                                                              41,790,438.75
       2.土地使用权        2,895,448.85                                                              2,895,448.85
  二、累计折旧和累计
                          17,536,994.90              625,368.28                                      18,162,363.18
          摊销合计
      1.房屋、建筑物      16,395,517.78              596,413.80                                      16,991,931.58
       2.土地使用权        1,141,477.12               28,954.48                                      1,170,431.60
  三、投资性房地产账
                          27,148,892.70              -625,368.28                                     26,523,524.42
        面净值合计
      1.房屋、建筑物      25,394,920.97              -596,413.80                                     24,798,507.17
       2.土地使用权        1,753,971.73               -28,954.48                                     1,725,017.25
  四、投资性房地产减
  值准备累计金额合计
      1.房屋、建筑物
       2.土地使用权
  五、投资性房地产账
                          27,148,892.70              -625,368.28                                     26,523,524.42
        面价值合计
      1.房屋、建筑物      25,394,920.97              -596,413.80                                     24,798,507.17
       2.土地使用权        1,753,971.73               -28,954.48                                     1,725,017.25
本期折旧和摊销额:625,368.28 元。




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                           湖南华升股份有限公司 2014 年半年度报告



(十一) 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
                      283,397,702.10                  920,473.61    4,144,583.32   280,173,592.39
 计:
 其中:房屋及建筑
                      160,463,249.40                                               160,463,249.40
 物
       机器设备       109,601,397.40                  596,408.93    4,065,213.46   106,132,592.87
       运输工具         9,132,321.51                    20,000.00                    9,152,321.51
       电子设备         4,200,733.79                  304,064.68      79,369.86      4,425,428.61
                                       本期新增       本期计提
 二、累计折旧合
                      111,517,130.94               6,312,261.74     3,978,800.59   113,850,592.09
 计:
 其中:房屋及建筑
                       44,818,915.23               2,503,283.56                     47,322,198.79
 物
       机器设备        58,493,551.14               3,250,289.39     3,902,604.92    57,841,235.61
       运输工具         5,160,738.27                  328,800.25                     5,489,538.52
       电子设备         3,043,926.30                  229,888.54      76,195.67      3,197,619.17
 三、固定资产账面
                      171,880,571.16              /                    /           166,323,000.30
 净值合计
 其中:房屋及建筑
                      115,644,334.17              /                    /           113,141,050.61
 物
       机器设备        51,107,846.26              /                    /            48,291,357.26
       运输工具         3,971,583.24              /                    /             3,662,782.99
       电子设备         1,156,807.49              /                    /             1,227,809.44
 四、减值准备合计                                 /                    /
 其中:房屋及建筑
                                                  /                    /
 物
       机器设备                                   /                    /
       运输工具                                   /                    /
 五、固定资产账面
                      171,880,571.16              /                    /           166,323,000.30
 价值合计
 其中:房屋及建筑
                      115,644,334.17              /                    /           113,141,050.61
 物
       机器设备        51,107,846.26              /                    /            48,291,357.26
       运输工具         3,971,583.24              /                    /             3,662,782.99
      电子设备          1,156,807.49              /                    /             1,227,809.44
本期折旧额:6,312,261.74 元。

子公司湖南汇一制药机械有限公司以原值 17,222,560.10 元,净值 14,322,664.35 元的房产为交通
银行湖南省分行 2000 万元贷款设定抵押担保。
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,株洲雪松有限公司以原值 33,600.00 元,净值 21,887.99

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                           湖南华升股份有限公司 2014 年半年度报告



元的房产为上述担保提供反担保。

(十二) 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                                 3,553,205.14                               3,011,868.73

2、    重大在建工程项目变动情况:
                                                                     单位:元 币种:人民币
       项目名称                  期初数                  本期增加                 期末数
 衡山服饰工业园一期                3,011,868.73                465,541.13           3,477,409.86
 华升洞麻生产设备改造                                           71,947.36               71,947.36
 株洲雪松生产设备改造                                            3,847.92                3,847.92
         合计                       3,011,868.73               541,336.41           3,553,205.14

(十三) 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        199,250,488.37                                                 199,250,488.37
长沙土地使用权            6,239,865.92                                                   6,239,865.92
株洲土地使用权          112,824,473.45                                                 112,824,473.45
岳阳土地使用权           79,036,149.00                                                  79,036,149.00
衡阳土地使用权            1,150,000.00                                                   1,150,000.00
二、累计摊销合计         30,116,184.19        1,891,088.40                              32,007,272.59
长沙土地使用权              695,197.76           68,003.70                                 763,201.46
株洲土地使用权           17,805,541.04        1,032,722.70                              18,838,263.74
岳阳土地使用权           11,591,976.00          790,362.00                              12,382,338.00
衡阳土地使用权               23,469.39                                                      23,469.39
三、无形资产账面
                        169,134,304.18       -1,891,088.40                             167,243,215.78
净值合计
长沙土地使用权            5,544,668.16          -68,003.70                               5,476,664.46
株洲土地使用权           95,018,932.41       -1,032,722.70                              93,986,209.71
岳阳土地使用权           67,444,173.00         -790,362.00                              66,653,811.00
衡阳土地使用权            1,126,530.61                                                   1,126,530.61
四、减值准备合计
五、无形资产账面
                        169,134,304.18       -1,891,088.40                             167,243,215.78
价值合计
长沙土地使用权            5,544,668.16          -68,003.70                               5,476,664.46
株洲土地使用权           95,018,932.41       -1,032,722.70                              93,986,209.71
岳阳土地使用权           67,444,173.00         -790,362.00                              66,653,811.00
衡阳土地使用权            1,126,530.61                                                   1,126,530.61
本期摊销额:1,891,088.40 元。


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                             湖南华升股份有限公司 2014 年半年度报告



(十四)   商誉:
                                                                       单位:元 币种:人民币
 被投资单位名
 称或形成商誉       期初余额          本期增加           本期减少       期末余额       期末减值准备
     的事项
 企业合并投资
 成本与享有账
                  46,388,225.08                                        46,388,225.08    12,000,000.00
 面净资产的差
 额
       合计       46,388,225.08                                        46,388,225.08    12,000,000.00

(十五) 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                                          24,058,946.24                    24,058,946.24
 小计                                                  24,058,946.24                    24,058,946.24

(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                                   166,655,668.79                  166,655,668.79
 可抵扣亏损                                          36,148,031.48                    36,148,031.48
            合计                                    202,803,700.27                  202,803,700.27

(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
 2015 年                             -6,854,998.57              -6,854,998.57
 2016 年                             -7,289,102.60              -7,289,102.60
 2017 年                             -2,089,370.14              -2,089,370.14
 2018 年                            -19,914,560.17             -19,914,560.17
           合计                     -36,148,031.48             -36,148,031.48           /

(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                                                                          119,087,973.21
                     小计                                                              119,087,973.21


(十六)   资产减值准备明细:
                                                                       单位:元 币种:人民币


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                             湖南华升股份有限公司 2014 年半年度报告



                                                                      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             29,426,931.93                       3,233,597.63                    26,193,334.30
 二、存货跌价准备         26,175,314.07       8,265,301.00    9,154,065.00                    25,286,550.07
 三、可供出售金融资
 产减值准备
 四、持有至到期投资
 减值准备
 五、长期股权投资减
                         218,141,396.00                                                      218,141,396.00
 值准备
 六、投资性房地产减
 值准备
 七、固定资产减值准
 备
 八、工程物资减值准
 备
 九、在建工程减值准
 备
 十、生产性生物资产
 减值准备
 其中:成熟生产性生
 物资产减值准备
 十一、油气资产减值
 准备
 十二、无形资产减值
 准备
 十三、商誉减值准备       12,000,000.00                                                       12,000,000.00
 十四、其他
         合计            285,743,642.00       8,265,301.00   12,387,662.63                   281,621,280.37

(十七)   其他非流动资产:
                                                                             单位:元 币种:人民币
                项目                            期末数                                期初数
 预付工程款                                                                                  1,230,185.00
                合计                                                                         1,230,185.00

(十八) 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                                       10,000,000.00                  10,000,000.00
 抵押借款                                       20,000,000.00                  18,000,000.00
 保证借款                                         2,000,000.00                 27,000,000.00
              合计                              32,000,000.00                  55,000,000.00
(1)本公司期末质押借款余额 1000 万元,系子公司湖南华升株洲雪松有限公司向兴业银行长
沙分行贷款 1000 万元,上述贷款由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 万流通股设定质押进行担保。
(2)本公司期末抵押借款余额 2000 万元,系子公司湖南汇一制药机械有限公司向交通银行股
份有限公司湖南省分行贷款,湖南汇一制药机械有限公司以原值 17,222,560.10 元,净值
14,322,664.35 元的房产设定抵押担保。

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                            湖南华升股份有限公司 2014 年半年度报告



(3)本公司期末保证借款余额 200 万元,系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,株洲雪松有
限公司以原值 33,600.00 元,净值 21,887.99 元的房产为上述担保提供反担保。

(十九)     应付票据:
                                                                     单位:元 币种:人民币
             种类                              期末数                         期初数
 银行承兑汇票                                        20,790,271.00                  10,612,916.00
             合计                                    20,790,271.00                  10,612,916.00

(二十) 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                                            25,575,109.88                  48,809,546.19
 1-2 年                                               9,666,258.62                   8,533,133.00
 2-3 年                                               8,834,883.76                   4,267,158.10
 3 年以上                                            11,826,742.29                  12,450,581.82
                合计                                 55,902,994.55                  74,060,419.11

2、 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项
情况
   本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。

(二十一) 预收账款:
1、 预收账款情况
                                                                     单位:元 币种:人民币
                项目                           期末数                         期初数
 1 年以内                                          77,284,338.04                    84,380,286.69
 1-2 年                                            13,616,381.06                    12,170,047.85
 2-3 年                                              2,169,412.61                    2,695,781.73
 3 年以上                                            5,660,659.74                    7,484,642.70
                合计                               98,730,791.45                  106,730,758.97

2、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
   本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。

(二十二)     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         1,187,422.89     50,813,325.90   51,299,814.29      700,934.50
 二、职工福利费                         1,044.00        939,065.54       940,109.54
 三、社会保险费                   37,009,950.27       9,461,154.61   10,973,032.87  35,498,072.01
         医疗保险费                   483,279.24      2,031,313.69    2,806,777.31    -292,184.38
           基本养老保险费          34,998,839.88      6,354,673.26    6,175,112.81   35,178,400.33
           失业保险费                 666,045.07        584,434.42     724,616.94       525,862.55


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           工伤保险费                 861,786.08        369,860.24      1,137,607.61      94,038.71
           生育保险费                                    120,873.00       128,918.20      -8,045.20
 四、住房公积金                      4,153,449.17      2,191,653.00     6,010,166.00     334,936.17
 五、辞退福利
 六、其他
 工会及职工教育经费                    720,356.34      812,364.08         752,260.09      780,460.33
             合计                   43,072,222.67   64,217,563.13      69,975,382.79   37,314,403.01

(二十三)    应交税费:
                                                                       单位:元 币种:人民币
             项目                             期末数                            期初数
 增值税                                              5,908,383.66                      2,931,283.01
 营业税                                                151,191.79                        148,862.27
 企业所得税                                         20,844,908.87                     37,002,073.80
 个人所得税                                            186,243.33                        948,308.14
 城市维护建设税                                        600,538.72                        576,641.51
 房产税                                                -26,224.24                         71,917.26
 土地使用税                                          2,254,097.18                      1,933,170.96
 教育费附加                                            544,151.79                        455,483.76
 其他                                                  152,996.22                        158,871.02
             合计                                   30,616,287.32                     44,226,611.73

(二十四) 其他应付款:
1、 其他应付款情况
                                                                       单位:元 币种:人民币
               项目                           期末数                            期初数
 1 年以内                                           21,447,195.23                      7,335,511.85
 1-2 年                                             25,794,208.94                     24,255,723.10
 2-3 年                                              2,145,871.68                      2,063,953.75
 3 年以上                                            4,958,416.35                      4,590,591.14
               合计                                 54,345,692.20                     38,245,779.84

2、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
   本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款
项。

(二十五) 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

(二十六)    其他非流动负债:
                                                                       单位:元 币种:人民币


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                 项目                         期末账面余额                期初账面余额
 政府补助                                             12,456,917.84                14,271,292.82
                 合计                                 12,456,917.84                14,271,292.82
                              本期新增补助本期计入营业外                           与资产或收
项目             期初数                                    其他变动 期末余额
                              资金        收入金额                                 益相关
环保拨款             80,000.00                                            80,000.00与资产相关
超高支及新型
含麻多元复合
               196,000.00                                                 196,000.00与资产相关
纤维纺织印染
技术
高档苎麻生产
             1,591,666.67                          910,000.00             681,666.67与资产相关
线节能改造
高档苎麻针织
               124,285.71                                                 124,285.71与资产相关
面料生产线
国家科技支撑
               871,111.11                                                 871,111.11与资产相关
项目研究经费
技改拨款       559,999.84                          139,999.98             419,999.86与资产相关
环保改造拨款      2,250,000.00                     281,250.00           1,968,750.00与资产相关
高档面料关键
                   429,479.30                       83,125.02             346,354.28与资产相关
技术项目
新型工艺化项
                  1,187,500.02                      75,000.00           1,112,500.02与资产相关
目拨款
节能减排项目
                   520,000.09                      130,000.02             390,000.07与资产相关
拨款
创新能力建设
                  2,950,000.04                     368,749.98           2,581,250.06与资产相关
项目拨款
节能减排与高
档产品生产线      1,275,000.04                     106,249.98           1,168,750.06与资产相关
技改工程
数控一体化         420,000.00    280,000.00                               700,000.00与资产相关
科学技术与设
备(武大合作项     247,500.00                                             247,500.00与资产相关
目)
高档生态麻制
品加工技术成       568,750.00                                             568,750.00与资产相关
果转化
株洲市三项科
                                                                                  0与资产相关
技经费
新型工业化专
                  1,000,000.00                                          1,000,000.00与资产相关
项引导资金
45 届制药机械
                                   3,209.42          3,209.42                      与收益相关
展会财政补贴
中小企业国际
                                  40,000.00         40,000.00                      与收益相关
市场开拓资金
发明专利实施
                                  20,000.00         20,000.00                      与收益相关



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                                湖南华升股份有限公司 2014 年半年度报告



高新企业标准
                                     50,000.00            50,000.00                               与收益相关
化奖
2013 年度税收
过 1000 万先进                       39,000.00            39,000.00                               与收益相关
单位
重点企业突出
                                    100,000.00           100,000.00                               与收益相关
贡献奖
国库专利申请
                                      9,500.00              9,500.00                              与收益相关
补助
知识产权专利
                                      2,400.00              2,400.00                              与收益相关
补助
  合计         14,271,292.82        544,109.42          2,358,484.40         0.00   12,456,917.84

(二十七)     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

(二十八)     资本公积:
                                                                                单位:元 币种:人民币
         项目                     期初数                 本期增加             本期减少         期末数
 资本溢价(股本溢价)           133,711,446.52                                               133,711,446.52
 其他资本公积                        57,016.42                                                     57,016.42
         合计                   133,768,462.94                                               133,768,462.94

(二十九)     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

(三十)     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                                    149,653,902.26                   /
 调整后 年初未分配利润                                      149,653,902.26                   /
 加:本期归属于母公司所有者的
                                                            -10,086,584.96                   /
 净利润
 期末未分配利润                                            139,567,317.30                    /

(三十一) 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


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            项目                           本期发生额                            上期发生额
主营业务收入                                     446,125,673.55                        401,804,293.20
其他业务收入                                       7,801,198.87                          5,302,861.34
营业成本                                         422,036,077.03                        376,136,363.02

2、   主营业务(分行业)
                                                                         单位:元 币种:人民币
                                本期发生额                                    上期发生额
      行业名称
                       营业收入            营业成本                  营业收入            营业成本
纺织生产业务          148,498,944.80      137,730,791.91            132,698,572.94      133,791,437.93
贸易业务              268,202,201.15      258,381,702.15            227,048,589.88      218,172,606.18
制药机械               29,424,527.60       20,819,364.14             42,057,130.38       20,638,717.66
      合计            446,125,673.55      416,931,858.20            401,804,293.20      372,602,761.77

3、   主营业务(分产品)
                                                                      单位:元 币种:人民币
                                本期发生额                                 上期发生额
      产品名称
                       营业收入            营业成本               营业收入            营业成本
纱                     48,373,148.27       46,532,008.65          38,715,936.01       38,467,898.77
布                    275,922,120.47      265,186,951.36         260,367,785.29      255,714,718.29
服装                   50,163,103.10       45,421,360.76          27,927,196.25       25,852,657.16
纺织机械等设备
                           523,406.73            514,131.12           7,202,916.12        7,014,733.20
进口贸易
工程机械国际贸
                       19,035,978.89        17,454,236.14           18,917,356.22        18,399,131.22

制药机械               29,424,527.60        20,819,364.14         42,057,130.38         20,638,717.66
其他                   22,683,388.49        21,003,806.03          6,615,972.93          6,514,905.47
      合计            446,125,673.55       416,931,858.20        401,804,293.20        372,602,761.77

4、   主营业务(分地区)
                                                                      单位:元 币种:人民币
                                本期发生额                                 上期发生额
      地区名称
                       营业收入            营业成本               营业收入            营业成本
境外销售              291,293,184.23      281,832,809.19         311,574,930.89      303,443,844.56
境内销售              154,832,489.32      135,099,049.01          90,229,362.31       69,158,917.21
      合计            446,125,673.55      416,931,858.20         401,804,293.20      372,602,761.77

5、   公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
        客户名称                           营业收入                  占公司全部营业收入的比例(%)
COPEN UNITED                                     67,962,778.07                                 14.97
MAN SUN WEAVING                                  24,755,106.07                                  5.45
SELECTA INTERNATIONAL                            23,166,070.11                                  5.10
SUPER FLAIR SDN                                  11,207,024.05                                  2.47
PT HUME SAKTI                                     5,377,078.04                                  1.18
          合计                                 132,468,056.34                                  29.17


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(三十二)   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                             320,335.84               114,191.33 应纳税营业额
 城市维护建设税                     527,304.15               902,011.91 应缴流转税税额
 教育费附加                         386,036.02               695,770.01
 土地增值税                         256,268.46
         合计                     1,489,944.47               1,711,973.25            /

(三十三)   销售费用
                                                                    单位:元 币种:人民币
             项目                         本期发生额                        上期发生额
 工资及福利费                                     3,439,266.20                      6,584,518.69
 运费                                             5,090,745.27                      4,854,178.65
 差旅费                                           1,280,746.80                      1,254,786.15
 社保费                                              192,424.01                       584,176.12
 办公费                                              190,507.89                       487,436.58
 业务宣传费及产品展览费                               52,164.12
 业务招待费                                          614,913.68                        611,575.21
 委托代销手续费                                      330,531.27                        367,841.69
 交易会及出国费                                       38,380.89                      1,168,177.52
 其他                                             4,154,951.24                       3,744,634.41
 广告展览费                                                                            840,309.67
             合计                                  15,384,631.37                    20,497,634.69

(三十四)   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                                       11,452,671.30                     11,475,149.69
 业务招待费                                        1,211,143.60                      1,874,589.68
 差旅费                                            1,276,722.64                      1,278,415.69
 办公费                                            1,272,550.72                      1,137,451.02
 折旧费                                            2,177,091.10                      2,964,859.68
 社保费                                            2,747,225.81                      1,065,419.68
 税金                                              2,621,215.50                      1,484,781.42
 土地摊销
 无形资产摊销                                       1,979,232.88                     1,952,993.37
 其他                                               5,660,386.71                       987,192.56
 研发费用                                           3,839,475.07                     3,126,619.97
             合计                                  34,237,715.33                    27,347,472.76



(三十五)   财务费用
                                                                    单位:元 币种:人民币

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                 项目                               本期发生额                              上期发生额
 利息支出                                                         1,825,779.99                           2,552,750.34
 减:利息收入                                                    -1,222,108.05                            -347,918.48
 汇兑损失                                                        -1,494,317.94                           3,848,892.55
 其他                                                               261,333.51                              72,168.62
                 合计                                              -629,312.49                           6,125,893.03

(三十六) 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                                                  402,736.98               569,850.61
                           合计                                                402,736.98               569,850.61

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公司                  402,736.98               569,850.61       被投资单位报表损益变动
             合计                        402,736.98               569,850.61                     /

(三十七)   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                                                    -3,296,978.83                         -726,852.64
 二、存货跌价损失
 三、可供出售金融资产减值损失
 四、持有至到期投资减值损失
 五、长期股权投资减值损失
 六、投资性房地产减值损失
 七、固定资产减值损失
 八、工程物资减值损失
 九、在建工程减值损失
 十、生产性生物资产减值损失
 十一、油气资产减值损失
 十二、无形资产减值损失
 十三、商誉减值损失
 十四、其他
                   合计                                            -3,296,978.83                         -726,852.64

(三十八) 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的
                项目                   本期发生额                  上期发生额
                                                                                                   金额
 非流动资产处置利得合计                   1,100,659.96                      112,315.93                 1,100,659.96
 其中:固定资产处置利得                   1,100,659.96                      112,315.93                 1,100,659.96
 政府补助                                 2,358,484.40                    7,849,592.11                 2,149,484.40
 其他                                        62,468.85                      308,004.39                   271,468.85
             合计                         3,521,613.21                    8,269,912.43




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2、   政府补助明细

涉及政府补助的负债项目
                                                                             单位:元 币种:人民币
                                       本期新增补助    本期计入营业       其他                        与资产相关/
      负债项目           期初余额                                                       期末余额
                                           金额          外收入金额       变动                        与收益相关
环保拨款                   80,000.00                                                      80,000.00     与资产相关
超高支及新型含麻多
元复合纤维纺织印染        196,000.00                                                     196,000.00    与资产相关
技术
高档苎麻生产线节能
                       1,591,666.67                       910,000.00                     681,666.67    与资产相关
改造
高档苎麻针织面料生
                          124,285.71                                                     124,285.71    与资产相关
产线
国家科技支撑项目研
                          871,111.11                                                     871,111.11    与资产相关
究经费
技改拨款                 559,999.84                       139,999.98                  419,999.86       与资产相关
环保改造拨款           2,250,000.00                       281,250.00                1,968,750.00       与资产相关
高档面料关键技术项
                          429,479.30                       83,125.02                     346,354.28    与资产相关

新型工艺化项目拨款     1,187,500.02                        75,000.00                1,112,500.02       与资产相关
节能减排项目拨款         520,000.09                       130,000.02                  390,000.07       与资产相关
节能减排项目拨款       2,950,000.04                       368,749.98                2,581,250.06       与资产相关
节能减排与高档产品
                       1,275,000.04                       106,249.98                1,168,750.06       与资产相关
生产线技改工程
数控一体化                420,000.00      280,000.00                                     700,000.00    与资产相关
科学技术与设备(武
                          247,500.00                                                     247,500.00    与资产相关
大合作项目)
高档生态麻制品加工
                          568,750.00                                                     568,750.00    与资产相关
技术成果转化
株洲市三项科技经费                                                                             0.00    与资产相关
新型工业化专项引导
                       1,000,000.00                                                 1,000,000.00       与资产相关
资金
45 届制药机械展会
                                            3,209.42           3,209.42                                与收益相关
财政补贴
中小企业国际市场开
                                           40,000.00       40,000.00                                   与收益相关
拓资金
发明专利实施奖                             20,000.00       20,000.00                                   与收益相关
高新企业标准化奖                           50,000.00       50,000.00                                   与收益相关
2013 年 度 税 收 过
                                           39,000.00       39,000.00                                   与收益相关
1000 万先进单位
重点企业突出贡献奖                        100,000.00      100,000.00                                   与收益相关
国库专利申请补助                            9,500.00        9,500.00                                   与收益相关
知识产权专利补助                            2,400.00        2,400.00                                   与收益相关
        合计          14,271,292.82       544,109.42    2,358,484.40        0.00   12,456,917.84           /

计入当期损益的政府补助
                                                                             单位:元 币种:人民币
              补助项目                        本期发生额              上期发生额          与资产相关/与收益相关
高档苎麻生产线节能改造                            910,000.00
技改拨款                                          139,999.98               139,999.98
环保改造拨款?                                     281,250.00               281,250.00


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 高档面料关键技术项目?                          83,125.02                83,125.02
 新型工艺化项目拨款?                            75,000.00                75,000.00
 节能减排项目拨款?                             130,000.02               130,000.02
 创新能力建设项目拨款?                         368,749.98               368,749.98
 节能减排与高档产品生产线技改工程              106,249.98               106,249.98
 45 届制药机械展会财政补贴                       3,209.42
 中小企业国际市场开拓资金                       40,000.00
 发明专利实施奖                                 20,000.00
 高新企业标准化奖                               50,000.00
 2013 年度税收过 1000 万先进单位                39,000.00
 重点企业突出贡献奖                            100,000.00
 国库专利申请补助                                9,500.00
 知识产权专利补助                                2,400.00
 环保拨款(雪松公司)                                                      100,000.00
 高档苎麻生产线节能改造                                                1,000,000.00
 科学技术与设备(与武大合作项目)                                        288,750.00
 高挡生态麻制品加工技术成果转换                                          200,000.00
 国家科技支撑项目                                                        400,000.00
 技术改造支出                                                            300,000.00
 科技补助                                                                101,299.14
 株洲市三项科技经费                                                       11,250.00
 4050 社保费补贴款                                                     4,087,107.00
 41 届制药机械展会财政补贴                                                 3,810.99
 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                       2,358,484.40             7,849,592.11        /

(三十九)     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
                                        15,733.67                     18,168.00                15,733.67
 计
 其中:固定资产处置损
                                        15,733.67                     18,168.00                15,733.67
 失
 罚款支出                                3,991.74                      3,500.00               3,991.74
 其他                                  300,231.88                     34,805.06             300,231.88
          合计                         319,957.29                     56,473.06

(四十)     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
                                                        1,380,151.62                     10,023,095.05
 所得税
             合计                                       1,380,151.62                     10,023,095.05

(四十一)     基本每股收益和稀释每股收益的计算过程:


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(1)基本每股收益的计算过程
项 目                                                         序号                  2014 年 1-6 月
归属于公司普通股股东的净利润                                  A                     -10,086,584.96
非经常性损益                                                  B                     2,696,438.12
扣除非经营性损益后的归属于公司普通股股东的净利润              C=A-B                 -12,783,023.08
期初股份总数                                                  D                     402,110,702.00
因公积金转增股本或股票股利分配等增加股份数                    E
发行新股或债转股等增加股份数                                  F
增加股份次月起至报告期期末的累计月数                          G
因回购等减少股份数                                            H
减少股份次月起至报告期期末的累计月数                          I
报告期缩股数                                                  J
报告期月份数                                                  K                     6
                                                              L=D+E+F × G/K-H ×
发行在外的普通股加权平均数                                                          402,110,702.00
                                                              I/K-J
基本每股收益                                                  M=A/L                 -0.0251
扣除非经常损益基本每股收益                                    N=C/L                 -0.0318
(2)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

(四十二) 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
 收到的往来款                                                                        24,639,174.90
 政府补贴                                                                               335,109.42
 利息收入                                                                             1,222,108.05
                     合计                                                            26,196,392.37

2、   支付的其他与经营活动有关的现金:
                                                                      单位:元 币种:人民币
                     项目                                               金额
 管理费用中的付现费用                                                                14,478,951.26
 营业费用中的付现费用                                                                10,814,756.69
 财务费用中手续费                                                                       261,333.51
 支付往来款及其他                                                                     3,736,517.20
                     合计                                                            29,291,558.66

(四十三)   现金流量表补充资料:


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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                                                          -13,070,963.18          -25,225,134.64
加:资产减值准备                                                 -3,296,978.83             -726,852.64
固定资产折旧、油气资产折耗、生产性生物资产折旧                    6,937,630.02            6,967,981.22
无形资产摊销                                                      1,891,088.40            1,952,993.37
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
                                                                 -1,084,926.29              -94,147.93
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)                                    1,825,779.99            2,552,750.34
投资损失(收益以“-”号填列)                                     -402,736.98             -569,850.61
递延所得税资产减少(增加以“-”号填列)                                                    -98,292.17
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)                                -17,663,042.86          -58,493,997.09
经营性应收项目的减少(增加以“-”号填列)                       15,469,621.40          -65,332,054.48
经营性应付项目的增加(减少以“-”号填列)                      -26,157,392.52           79,798,494.78
其他
经营活动产生的现金流量净额                                      -35,551,920.85          -59,268,109.85
2.不涉及现金收支的重大投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3.现金及现金等价物净变动情况:
现金的期末余额                                                  145,083,828.28           82,936,715.85
减:现金的期初余额                                               73,835,031.92          125,402,302.41
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                                         71,248,796.36          -42,465,586.56



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                                                      145,083,828.28           73,835,031.92
其中:库存现金                                                    250,307.52              118,006.32
      可随时用于支付的银行存款                                143,218,837.41           69,559,842.25
      可随时用于支付的其他货币资金                              1,614,683.35            4,157,183.35
      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                                  145,083,828.28           73,835,031.92

七、    关联方及关联交易


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                                     湖南华升股份有限公司 2014 年半年度报告



(一)   本企业的母公司情况
                                                                                          单位:元 币种:人民币
                                                                        母公司对本     母公司对本      本企业
 母公司      企业    注册      法人        业务                                                                  组织机构
                                                       注册资本         企业的持股     企业的表决      最终控
   名称      类型      地      代表        性质                                                                    代码
                                                                          比例(%)      权比例(%)         制方
                     长 沙
                     市 天
            国有企
                     心 区
 湖南华     业(全
                     芙 蓉                                                                             省国资
 升集团     民所有            刘政        投资       261,240,000.00           40.11          40.11               18376300X
                     中 路                                                                             委
 公司       制 企
                     三 段
            业)
                     420
                     号

(二)   本企业的子公司情况
                                                                                          单位:元 币种:人民币
 子公司全                                                                             持股比例      表决权比     组织机构
               企业类型       注册地       法人代表      业务性质        注册资本
     称                                                                                 (%)           例(%)        代码
                             长沙市芙
 湖南华升
              有限责任       蓉中路三
 服饰股份                                 杨洁          商业               2,100.00     100.00          100.00   55071338X
              公司           段 420 号
 有限公司
                             华升大厦
 湖南华升                    长沙市芙
              有限责任
 工贸有限                    蓉中路三     刘少波        商业               4,000.00      99.00           99.00   717053097
              公司
 公司                        段 420 号
 湖南华升
              有限责任       岳阳市鹰
 洞庭麻业                                 黄云晴        制造业           16,000.00       89.85           89.85   792380856
              公司           山
 有限公司
                             株洲市芦
 湖南华升
              有限责任       淞区建设
 株洲雪松                                 肖群峰        制造业           18,289.27       87.44           87.44   758038037
              公司           中 路 90
 有限公司
                             号
 湖南汇一
              有限责任       长沙高新
 制药机械                                 罗国强        制造业              400.00       51.00           51.00   785396323
              公司           开发区
 有限公司

(三)   本企业的合营和联营企业的情况
                                                                                          单位:元 币种:人民币
                                                                                                     本企业在
                                                                                      本企业持
 被投资单                                                                                            被投资单    组织机构
              企业类型       注册地       法人代表     业务性质        注册资本         股比例
   位名称                                                                                            位表决权      代码
                                                                                          (%)
                                                                                                     比例(%)
 二、联营企业
 湖南英捷
             参股子公
 高科技有                   湖南省        蒋辉珍       制造业         56,335,100.00       20.81         20.81
             司
 限公司

(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

(五)   关联交易情况


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                                 湖南华升股份有限公司 2014 年半年度报告



1、 关联担保情况
(1) 本期本公司的控股股东湖南华升集团公司将其持有的本公司股份 7500 万股质押给兴业银行
股份有限公司长沙分行,为本公司及控股子公司提供贷款授信担保,质押额度有效期自 2012 年
11 月 30 日至 2015 年 12 月 31 日止。
1) 本公司向兴业银行长沙分行申请办理最高本金不超过 2000 万元的授信,湖南华升集团以其
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,湖南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贷款 1000 万元,湖南华升集团以以承担连
带保证责任和其持有的本公司 1500 万流通股设定质押进行担保。
4) 湖南汇一制药机械有限公司向兴业银行长沙分行贷款 1500 万元,湖南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。
5) 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,湖
南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) 湖南华升工贸有限公司向中国银行湖南省分行申请办理最高本金不超过 3000 万元的授信,
湖南华升集团以承担连带保证责任设定保证担保。

(六) 关联方应收应付款项
上市公司应付关联方款项:
                                                                                      单位:元 币种:人民币
        项目名称                   关联方                          期末账面余额                       期初账面余额
其他应付款                 湖南华升集团公司                              30,087,500.00                      14,315,061.37
长期应付款                 湖南华升集团公司                              28,003,031.26                      28,003,031.26

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:
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
                            比例                           比例                       比例                           比例
                  金额                        金额                      金额                           金额
                              (%)                          (%)                        (%)                            (%)
按组合计提坏账准备的其他应收账款:
账龄分析法
              32,309,200.00 100.00       13,001,350.00     40.24    32,304,200.00     100.00     6,560,260.00        20.31
组合
组合小计      32,309,200.00 100.00
    合计      32,309,200.00    /         13,001,350.00      /       32,304,200.00        /       6,560,260.00         /


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                             湖南华升股份有限公司 2014 年半年度报告




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
其中:
1 年以内              5,000.00           0.01            250.00
1 年以内小计          5,000.00           0.01            250.00
1至2年                                                               16,005,000.00      49.54   1,600,500.00
2至3年           16,005,000.00        49.54      4,801,500.00        16,199,200.00      50.15   4,859,760.00
3至4年           16,199,200.00        50.14      8,099,600.00
5 年以上            100,000.00         0.31        100,000.00           100,000.00       0.31     100,000.00
      合计       32,309,200.00       100.00     13,001,350.00        32,304,200.00     100.00   6,560,260.00


2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
   本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。

3、   其他应收账款金额前五名单位情况
                                                                                单位:元 币种:人民币
                                                                                           占其他应收账款
      单位名称       与本公司关系                    金额                     年限
                                                                                           总额的比例(%)
湖南华升株洲雪
                    关联方                      16,000,000.00        2-3 年                           49.52
松有限公司
湖南华升株洲雪
                    关联方                       7,100,000.00        3-4 年                           21.98
松有限公司
湖南华升洞庭麻
                    关联方                       9,099,200.00        3-4 年                           28.16
业有限公司
陈建强                                             100,000.00        5 年以上                          0.31
高向阳                                               5,000.00        2-3 年                            0.02
      合计                    /                 32,304,200.00                   /                     99.99

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(%)
湖南华升株洲雪松有限
                        关联方                          23,100,000.00                                 71.50
公司
湖南华升洞庭麻业有限
                        关联方                              9,099,200.00                              28.16
公司
        合计                         /                  32,199,200.00                                 99.66


(三) 长期股权投资
按成本法核算


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                                      湖南华升股份有限公司 2014 年半年度报告



                                                                                           单位:元 币种:人民币
                                                                                                                          在被投
                                                                                                                 在被投
                                                                                                    本期计                资单位
  被投资                                              增减                                                       资单位
                   投资成本           期初余额                      期末余额         减值准备       提减值                表决权
    单位                                              变动                                                       持股比
                                                                                                      准备                  比例
                                                                                                                 例(%)
                                                                                                                          (%)
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                                   88.85    88.85
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                   2.29     2.29
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
湖南汇一
制药机械          65,891,305.86      65,891,305.86                 65,891,305.86                                   51.00    51.00
有限公司

按权益法核算
                                                                                           单位:元 币种:人民币
                                                                                                                          在被投
                                                                                           本期                  在被投
                                                                                                                          资单位
 被投资                                                                            减值    计提     现金         资单位
                 投资成本          期初余额         增减变动         期末余额                                             表决权
   单位                                                                            准备    减值     红利         持股比
                                                                                                                            比例
                                                                                           准备                  例(%)
                                                                                                                          (%)
湖    南   英
捷    高   科
技    有   限   10,000,000.00     16,152,775.19    402,736.98      16,555,512.17                                  20.81    20.81
责    任   公


(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                                                           402,736.98         569,850.61
                      合计                                                             402,736.98         569,850.61

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
                                                  402,736.98                569,850.61     被投资单位报表损益变动
任公司
          合计                                    402,736.98                569,850.61                       /


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                          湖南华升股份有限公司 2014 年半年度报告



(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                                                    -8,349,583.64           -2,933,619.36
 加:资产减值准备                                           6,441,090.00           -1,067,668.90
 固定资产折旧、油气资产折耗、生产性生物资产
                                                               57,483.37              57,535.64
 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
 投资损失(收益以“-”号填列)                              -402,736.98             -569,850.61
 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)                  -373,925.74           -4,318,169.23
 经营性应付项目的增加(减少以“-”号填列)                -9,415,674.19            4,987,893.23
 其他
 经营活动产生的现金流量净额                               -12,043,347.18           -2,757,265.89
 2.不涉及现金收支的重大投资和筹资活动:
 债务转为资本
 一年内到期的可转换公司债券
 融资租入固定资产
 3.现金及现金等价物净变动情况:
 现金的期末余额                                             1,023,348.06            4,873,472.60
 减:现金的期初余额                                        13,071,095.24           13,726,331.83
 加:现金等价物的期末余额
 减:现金等价物的期初余额
 现金及现金等价物净增加额                                 -12,047,747.18           -8,852,859.23

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                                                                1,017,726.28
 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                             2,358,484.40
 补助除外
 除上述各项之外的其他营业外收入和支出                                                -174,554.76
 少数股东权益影响额                                                                  -505,217.80
                           合计                                                     2,696,438.12


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                             湖南华升股份有限公司 2014 年半年度报告




(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
                                                    -1.44                      -0.0251                     -0.0251
 利润
 扣除非经常性损益后归属于
                                                    -1.83                      -0.0318                     -0.0318
 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的说明
         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                       145,083,828.28       73,835,021.92           96.50主要系收到子公司股权转让第二期款

应收票据                             952,611.00         8,567,678.40        -88.88本期销售环节票据结算业务减少

其他应收款                        80,253,110.42    195,211,028.92           -58.89主要系收到子公司股权转让第二期款

在建工程                           1,558,099.51         3,011,868.73        -48.27主要系在建工程转入固定资产

短期借款                          32,000,000.00     55,000,000.00           -41.82本期偿还银行部分流动资金借款

应付票据                          20,790,271.00     10,612,916.00           95.90本期采购环节票据结算业务增加

应交税费                          30,616,287.32     44,226,611.73           -30.77主要系本期上交税金较多

利润表项目                               本期数         上年同期数      变动幅度%变动原因说明

财务费用                            -629,312.49         6,125,893.00     大幅减少主要系汇兑损失减少


营业外收入                         3,521,613.21         8,269,912.43        -57.42主要系计入收益的财政补贴减少

                                                                                  主要系上年同期因资产置换资产评估
所得税费用                         1,380,151.62     10,023,095.05           -86.23
                                                                                  增值导致所得税增加而本期无此事项

净利润                            -13,070,963.18   -25,225,134.64            增加主要系所得税减少

归属于母公司所有者的净利润        -10,086,584.96   -26,414,065.99            增加上述因素综合影响

现金流量表表项目                         本期数         上年同期数      变动幅度%

经营活动产生的现金流量净额        -35,551,920.85   -59,268,109.85            增加经营活动支付的款项较上期少

投资活动产生的现金流量净额     102,061,930.94       -3,974,865.96        大幅增加主要系收到子公司股权转让第二期款

筹资活动产生的现金流量净额         4,738,786.27     20,777,389.25           -77.19本期偿还银行部分流动资金借款

现金流量净增加额                  71,248,796.36    -42,465,586.56          -267.78上述因素综合影响




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湖南华升股份有限公司 2014 年半年度报告




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