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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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华升股份(600156)公告正文

华升股份:2014年年度报告

公告日期 2015-04-16
股票简称:华升股份 股票代码:600156
                                      2014 年年度报告
    公司代码:600156                         公司简称:华升股份
                       湖南华升股份有限公司
                         2014 年年度报告
                                         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、 未出席董事情况
    未出席董事职务     未出席董事姓名     未出席董事的原因说明      被委托人姓名
        独立董事            王其林                  因事请假               黄煌三、 天健会计师事务所(特殊普通合伙)为本公司出具了标准无保留意见的审计报告。四、 公司负责人刘政、主管会计工作负责人易建军 及会计机构负责人(会计主管人员) 易建军
      声明:保证年度报告中财务报告的真实、准确、完整。五、 经董事会审议的报告期利润分配预案或公积金转增股本预案
    经天健会计师事务所有限公司审计,公司合并报表 2014 年实现归属于母公司所有者的净利润为-31,684,906.77 元。
      根据财政部财会函[2000]7号《关于编制合并会计报告中利润分配问题的请示复函》中“编制合并会计报表的公司,其利润分配以母公司的可供分配的利润为依据。合并会计报表中可供分配利润不能作为母公司实际分配利润的依据”。2014年母公司实现净利润为-11,085,371.21元。因此,本年度不进行利润分配,亦不进行资本公积金转增股份。六、 前瞻性陈述的风险声明本公司年度报告涉及未来计划等前瞻性陈述,因存在不确定性,该计划不构成公司对投资者的实质承诺,请投资者注意投资风险。七、 是否存在被控股股东及其关联方非经营性占用资金情况否
    八、    是否存在违反规定决策程序对外提供担保的情况?否
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                                                       2014 年年度报告
                                                             目录
    第一节     释义及重大风险提示 ......................................................................................................... 3
    第二节     公司简介 ............................................................................................................................. 4
    第三节     会计数据和财务指标摘要 ................................................................................................. 6
    第四节     董事会报告 ......................................................................................................................... 8
    第五节     重要事项 ........................................................................................................................... 19
    第六节     股份变动及股东情况 ....................................................................................................... 22
    第七节     董事、监事、高级管理人员和员工情况 ....................................................................... 25
    第八节     公司治理 ........................................................................................................................... 29
    第九节     内部控制 ........................................................................................................................... 31
    第十节     财务报告 ........................................................................................................................... 32
    第十一节   备查文件目录 ................................................................................................................... 93
                                                               2 / 93
                                     2014 年年度报告
                         第一节      释义及重大风险提示一、 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
    洞麻公司                          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
    报告期                            指          2014 年 1 月 1 日-2014 年 12 月 31 日
    中国证监会                        指          中国证券监督管理委员会
    《公司法》                        指          《中华人民共和国公司法》
    《证券法》                        指          《中华人民共和国证券法》
    《公司章程》                      指          《湖南华升股份有限公司章程》二、 重大风险提示公司已在本报告中详细阐述公司可能存在的风险,请查阅董事会报告中关于公司未来发展的讨论与分析中可能面对的风险因素及对策部分的内容。
                                          3 / 93
                                        2014 年年度报告
                                  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
    联系地址    湖南省长沙市芙蓉中路三段420号华升大       湖南省长沙市芙蓉中路三段420号华升大
            厦                                        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
    公司选定的信息披露报纸名称           上海证券报登载年度报告的中国证监会指定网站的网 http://www.sse.com.cn址
    公司年度报告备置地点                 湖南省长沙市芙蓉中路三段420号华升大厦九楼公司董
                                     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、 公司报告期内注册变更情况(一) 基本情况公司报告期内注册情况未变更。(二) 公司首次注册情况的相关查询索引公司首次注册情况详见 2011 年年度报告公司基本情况。
                                             4 / 93
                                     2014 年年度报告(三) 公司上市以来,主营业务的变化情况公司上市以来,主营业务未发生大的变化。(四) 公司上市以来,历次控股股东的变更情况公司上市以来,控股股东未发生变化。七、 其他有关资料
                           名称                    天健会计师事务所(特殊普通合伙)公司聘请的会计师事务所
                           办公地址                杭州市西溪路 128 号新湖商务大厦 6-10 层(境内)
                           签字会计师姓名          李永利、刘利亚
                                          5 / 93
                                        2014 年年度报告
                         第三节     会计数据和财务指标摘要一、 报告期末公司近三年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
                                                                     本期比
                                                                     上年同
       主要会计数据           2014年                  2013年                       2012年
                                                                     期增减
                                                                       (%)
    营业收入                    907,086,751.96        982,091,228.11       -7.64    866,189,098.95
    归属于上市公司股东的        -31,684,906.77         79,198,711.23     -140.00      7,873,756.80净利润
    归属于上市公司股东的        -44,436,553.15      -116,804,528.49                    -24,271,983.58扣除非经常性损益的净利润
    经营活动产生的现金流      -110,253,866.83         -85,448,814.06                   46,397,230.10量净额
                                                                    本期末
                                                                    比上年
                             2014年末                 2013年末      同期末          2012年末
                                                                    增减(%
                                                                      )
    归属于上市公司股东的        681,947,445.43        713,632,352.20      -4.44        622,575,175.06净资产
    总资产                    1,110,800,210.19      1,186,715,148.82       -6.40   1,240,390,365.76
    (二)      主要财务指标
                                                                   本期比上年同
         主要财务指标             2014年              2013年                           2012年
                                                                     期增减(%)
    基本每股收益(元/股)              -0.0788              0.1970          -140.00           0.0181
    稀释每股收益(元/股)              -0.0788              0.1970          -140.00           0.0181
    扣除非经常性损益后的基本每          -0.1105             -0.2905                           -0.0604股收益(元/股)
    加权平均净资产收益率(%)               -4.54              11.96    减少16.50个              1.29
                                                                         百分点
    扣除非经常性损益后的加权平              -6.37             -17.64           11.27            -4.08均净资产收益率(%)
                                             6 / 93
                                    2014 年年度报告二、 非经常性损益项目和金额√适用 □不适用
                                                                      单位:元   币种:人民币
                                                  附注(如
    非经常性损益项目           2014 年金额                   2013 年金额       2012 年金额
                                                  适用)
    非流动资产处置损益              1,076,210.84                    326,282.78    13,544,841.15越权审批,或无正式批准文件,或偶发性的税收返还、减免
    计入当期损益的政府补助,但与   12,249,318.26                 11,891,063.60    15,524,567.76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补助除外与公司正常经营业务无关的或有事项产生的损益
    除同公司正常经营业务相关的      1,684,754.71有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外      1,776,385.71                 -5,834,342.68    14,848,545.85收入和支出
    其他符合非经常性损益定义的                                   240,995,422.53损益项目
    少数股东权益影响额             -2,412,840.60                 -30,795,696.62   -2,715,683.11
    所得税影响额                   -1,622,182.54                 -20,579,489.89   -9,056,531.27
            合计               12,751,646.38                 196,003,239.72     32145740.38
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                                     2014 年年度报告
                              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报告期内公司经营情况的回顾
    2014 年,国际国内经济环境错综复杂,公司主业产品需求萎缩,出口市场低迷,面对不利的形势,公司紧紧围绕转方式、调结构、主业减亏为目标,积极应对,攻坚克难,通过开展广泛的市场调研,抢抓市场机遇,创新营销思路,稳定老客户,开发新客户,生产经营基本保持稳定。但是由于人工成本和原料成本上涨加上市场需求不旺等因素的影响,公司出现亏损。报告期内,公司完成营业收入 907086751.96 万元,归属于母公司的净利润为-31684906.77 万元。
    工贸公司在过去的一年里继续发挥了支撑公司业务规模和效益的主力军作用。在接单价格普遍下滑,加工生产工作运作难度不断加大等各种不利因素影响下,一方面主动调整营销策略,整合内部资源,加强研发能力,千方百计抓订单、稳客户,保效益。另一方面,通过“深挖潜”,尽可能地扩大代理业务出口额,寻找新商机,开拓新客户。
    洞庭公司抓住了长麻市场热销的有利时机,扩大了生产规模,及时调整了产品售价,报告期内实现纺织主业大幅减亏,共实现销售收入 1.17 亿元。同时,全年共开发 200 多个纺织新产品,实现销售收入 8665 万元,同比增长 2.9%。在所研发的新产品中,有 3 个新产品入围 2015 年“中国流行面料”。
    雪松公司对外加大外协力度,对内大幅度减低人工成本,加大新产品的开发力度,共取得 2项国家发明专利,6 个新产品获“2015 年中国流行面料入围奖”。
    汇一药机 2014 年开拓了塔吉克斯坦、印度尼西亚等国家的市场,新签外贸合同 1459 万多美元。
    服饰公司在全力推进品牌建设的同时,盈利模式已初步形成。报告期内,实现职业装和职业装面料销售收入 1438 万元,首次突破 1000 万元大关。
    公司始终坚持“安全第一、预防为主、综合治理”的安全生产方针,组织全公司开展安全知识培训,建立安全生产工作法人责任制, 加大了对安全隐患的整改力度,确保了公司重大安全事故为零的目标实现。(一) 主营业务分析
    1   利润表及现金流量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                           907,086,751.96      982,091,228.11             -7.64
    营业成本                           832,386,202.12      916,796,244.88             -9.21
    销售费用                            34,591,811.10       47,749,225.17            -27.56
    管理费用                            73,386,607.65       80,500,660.34             -8.84
    财务费用                            -5,376,862.10       11,961,689.86          -144.95
    经营活动产生的现金流量净额        -110,253,866.83      -85,448,814.06            -29.03
    投资活动产生的现金流量净额         157,110,937.78       45,871,497.91            242.50
                                           8 / 93
                                                 2014 年年度报告
    筹资活动产生的现金流量净额                     -12,412,009.27              -10,137,229.62                   -22.44
    研发支出                                         7,862,759.29               13,545,827.98                   -41.95
    2     收入(1) 驱动业务收入变化的因素分析
       报告期主营业务收入:892,670,994.81 元,较上年同期 969,979,865.77 元,下降                              7.97%,其中:纺织生产业务板块 265,685,452.56 元,比上年同期 268,629,619.15 元,减少 1.10%;贸易业务板块 544,056,540.68 元,比上年同期 612,237,415.61 元减少 11.14%;制药机械业务板块82,929,001.57 元,比上年同期 89,112,831.01 元,减少 6.94%。(2) 以实物销售为主的公司产品收入影响因素分析
          分产品                    期初库存          本期产量(或购进) 本期销量                  期末库存
         纱(吨)                              758                    2,843              2,812                 789
         布(米)                      4,345,981                 49,005,442         49,838,163          3,513,260
        服装(件)                       102,014                 2,409,027           2,264,514              246,527
    工程机械(台)                                                       45                45                   0
    制药机械(台)                             50                        326              284                  92(3) 主要销售客户的情况
                                                                                                  单位:元
               客户名称                              销售额                 占公司销售总额的比例(%)
               客户一                                  125,553,481.45                        13.84
               客户二                                   60,663,095.46                            6.69
               客户三                                   52,696,754.80                            5.81
               客户四                                   50,782,082.06                            5.60
               客户五                                   12,269,506.43                            1.35
                小 计                                  301,964,920.20                        33.29
    3      成本(1) 成本分析
                                                                                                            单位:元
                                                                 本期占                           上年同     本期金额
                                                                 总成本                           期占总     较上年同
      分行业            成本构成项目           本期金额                     上期同期金额
                                                                   比例                           成本比     期变动比
                                                                 (%)                            例(%)    例(%)
                           原材料        148,402,436.99           61.80         119,573,750.69      43.63       24.11
                            人工          70,063,860.89           29.18          71,593,690.82      26.12       -2.14
    纺织生产业务
                          制造费用        21,682,177.89            9.03          82,914,313.79      30.25      -73.85
                    纺织生产业务合计     240,148,475.77          100.00         274,081,755.30     100.00      -12.38
                                                        9 / 93
                                            2014 年年度报告
    贸易业务            购进成本       526,126,213.93        100.00     588,002,406.08    100.00      -10.52
                        原材料         48,883,473.85         82.64      33,009,835.12     71.00       48.09
                            人工        6,389,638.84         10.80       5,754,774.25     12.38       11.03
                       制造费用         3,877,317.99          6.56       7,729,716.46     16.63      -49.84
    制药机械                 小计       59,150,430.68        100.00      46,494,325.83    100.00       27.22
                                                       本期占                           上年同    本期金额
                                                       总成本                           期占总    较上年同
                                       本期金额                      上期同期金额
                                                         比例                           成本比    期变动比
    分行业   分产品     成本构成项目                       (%)                            例(%)   例(%)
                        原材料       41,770,894.34      55.81         34,831,474.33       37.21       19.92
                        人工         24,876,583.59      33.24         31,130,752.59       33.25      -20.09
           纱
                      制造费用        8,191,159.89      10.95         27,656,631.18       29.54      -70.38
                        小计         74,838,637.82     100.00         93,618,858.10      100.00      -20.06
                       原材料       105,298,670.59      65.38         83,139,552.59       46.90       26.65
                        人工         43,620,986.59      27.09         40,459,635.78       22.83       7.81
           布
                      制造费用       12,129,322.11          7.53      53,654,631.21       30.27      -77.39
    纺织生                  小计        161,048,979.29     100.00        177,253,819.58      100.00       -9.14
    产业务                 原材料         2,316,714.67      54.37          1,602,723.77       49.94       44.55
                        人工            555,315.20      13.03              3,302.45        0.10   16,715.25
          服装
                      制造费用        1,388,828.79      32.60          1,603,051.40       49.95      -13.36
                        小计          4,260,858.66     100.00          3,209,077.62      100.00       32.78
                       原材料       149,386,279.60      62.21        119,573,750.69       43.63       24.93
         纺织生         人工         69,052,885.38      28.75         71,593,690.82       26.12       -3.55
         产业务
           合计       制造费用       21,709,310.79          9.04      82,914,313.79       30.25      -73.82
                       合      计   240,148,475.77     100.00        274,081,755.30      100.00      -12.38
           纱         购进成本       21,516,839.15          4.09     103,506,015.59       17.60      -79.21
           布         购进成本      356,357,286.56      67.73        261,763,464.03       44.52       36.14
           服装       购进成本      100,232,007.04      19.05         71,604,951.41       12.18       39.98
         纺织机
         械等设
                      购进成本
         备进口
    贸易业     贸易                                             0.00       7,014,733.20        1.19     -100.00
    务     工程机
         械国际       购进成本
           贸易                      21,127,370.81          4.02     106,397,311.74       18.09      -80.14
         陶瓷国
                      购进成本
         际贸易                                             0.00       1,441,036.81        0.25     -100.00
          其他                       26,892,710.37          0.05      36,274,893.30        0.06      -25.86
                贸易业务合计        526,126,213.93     100.00        588,002,406.08     100.00%      -10.52
                       原材料        48,883,473.85      82.64         33,009,835.12       71.00       48.09
                        人工          6,389,638.84      10.80          5,754,774.25       12.38       11.03
                      制造费用        3,877,317.99          6.56       7,729,716.46       16.63      -49.84
    制药机械             小计         59,150,430.68     100.00         46,494,325.83      100.00       27.22(2) 主要供应商情况
                                                  10 / 93
                                               2014 年年度报告
                                                                                                单位:元
             供应商名称                        采购金额            占公司年度采购总额的比例(%)
               供应商一                        50,077,000.00                                          6.02
               供应商二                        25,953,771.55                                          3.12
               供应商三                        12,858,982.74                                          1.54
               供应商四                         8,498,179.28                                          1.02
               供应商五                         7,539,791.80                                          0.91
               小    计                       104,927,725.37                                      12.61
    4     费用
                                                                                     单位:元
                                 本期                            上年同期
      项目                                                                              同比增减百分点
                          金额             费用率              金额         费用率
    营业收入        907,086,751.96                       982,091,228.11
    销售费用         34,591,811.10            3.81         47,749,225.17      4.86                -1.05
    管理费用         73,386,607.65            8.09         80,500,660.34      8.20                -0.11
    财务费用         -5,376,862.10           -0.59         11,961,689.86      1.22                -1.81
    所得税费用            2,224,191.52            0.25         26,095,059.87      2.66                -2.41
    5    研发支出(1) 研发支出情况表
                                                                                               单位:元
    本期费用化研发支出                                                                         7,862,759.29本期资本化研发支出
    研发支出合计                                                                               7,862,759.29
    研发支出总额占净资产比例(%)                                                                      1.05
    研发支出总额占营业收入比例(%)                                                                    0.87
    6     现金流
                                                                                             单位:元
                                                                                     本期数较上年同
                                            本期数               上年同期数          期数变动比例
             科      目                                                                  (%)
    经营活动现金流入小计                  968,784,396.17       1,187,231,566.37              -18.40
    经营活动现金流出小计                  1,079,038,263.00       1,272,680,380.43              -15.22
    经营活动产生的现金流量净
    额                                       -110,253,866.83         -85,448,814.06              -29.03
    投资活动现金流入小计                  539,749,629.00          50,882,641.71              960.77
    投资活动现金流出小计                  382,638,691.22           5,011,143.80            7,535.76
                                                     11 / 93
                                       2014 年年度报告
    投资活动产生的现金流量净
    额                               157,110,937.78             45,871,497.91                 242.50
    筹资活动现金流入小计             45,000,000.00             78,000,000.00                 -42.31
    筹资活动现金流出小计            57,412,009.27             88,137,229.62                 -34.86
    筹资活动产生的现金流量净
    额                               -12,412,009.27            -10,137,229.62                 -22.44
    现金及现金等价物净增加额          34,445,061.68            -49,714,545.77                 169.29(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                             单位:元    币种:人民币
                                    主营业务分行业情况
                                                                 营业收入    营业成本      毛利率比
                                                       毛利率
    分行业      营业收入           营业成本                     比上年增    比上年增      上年增减
                                                       (%)
                                                                 减(%)     减(%)       (%)
    纺织生产业      265,685,452.56    240,148,475.77          9.61       -1.10       -12.38    增加 11.64
    务                                                                                         个百分点
    贸易业务        544,056,540.68    526,126,213.93          3.30      -11.14       -10.52    减少 0.66
                                                                                             个百分点
    制药机械         82,929,001.57      59,150,430.68        28.67       -6.94        27.22    减少 19.15
                                                                                             个百分点
    合    计       892,670,994.81    825,425,120.38          7.53       -7.97        -9.15    增加 1.20
                                                                                             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(%)         (%)
    纱            107,885,170.11      96,355,476.97          10.69      -44.58       -51.12     增加 11.96
                                                                                              个百分点
    布            538,770,459.40     517,406,265.85           3.97       20.82        16.78           3.32
    服装          110,933,069.77     104,492,865.70           5.81       26.49        39.67         -8.89家纺产品国际贸易
    纺织机械等                                                         -100.00      -100.00设备进口贸易
    工程机械国     24,299,546.66      21,127,370.81          13.05    1,586.25     1,242.44         22.27际贸易
    陶瓷国际贸                                                         -100.00      -100.00易
    制药机械       82,929,001.57      59,150,430.68          28.67       -6.94        27.22        -19.15
    其他           27,853,747.30      26,892,710.37           3.45      -17.76       -16.21      减少 1.78
                                                                                             个百分点
    合 计        892,670,994.81     825,425,120.38           7.53       -7.97        -9.15      增加 1.20
                                                                                             个百分点2、 主营业务分地区情况
                                             12 / 93
                                          2014 年年度报告
                                                                      单位:元 币种:人民币
             地区                           营业收入                营业收入比上年增减(%)
    境内销售                                        242,164,623.60                        -35.10
    境外销售                                        650,506,371.21                           8.99(三) 资产、负债情况分析
    1     资产负债情况分析表
                                                                                        单位:元
                                本期期                                    本期期末
                                                              上期期末
                                末数占                                    金额较上
    项目名                                                        数占总资
              本期期末数        总资产       上期期末数                   期期末变     情况说明
    称                                                          产的比例
                                的比例                                    动比例
                                                                (%)
                                (%)                                       (%)
                                                                                      收到子公司
               105,229,048.30      9.47       73,835,031.92        6.22       42.52
    货币资金                                                                              处置股权第
                                                                                        二期款项
                                                                                      客户付款期
    应收账款       120,774,027.12     10.87       93,789,807.66        7.90       28.77
                                                                                      限有所延长
                                                                                      本期加大采
    预付账款        57,809,487.72      5.20      120,909,397.21       10.19      -52.19
                                                                                      购结算力度
                                                                                      收到子公司其他应收
                25,089,336.60      2.26      195,211,028.92       16.45      -87.15   处置第二期
    款
                                                                                          款项
                                                                                      本报告期增
    存货       315,475,418.47     28.40      234,335,430.47       19.75       34.63   加原材料储
                                                                                            备
    固定资产       153,519,062.31     13.82      171,880,571.16       14.48      -10.68
                                                                                      本报告期新
                                                                                      增子公司生
    在建工程        11,847,794.83      1.07        3,011,869.73        0.25      293.37
                                                                                      产线技术升
                                                                                        级项目
    短期借款        45,000,000.00      4.05       55,000,000.00        4.63      -18.18
                                                                                      本报告期应
    应付账款       108,506,348.99      9.77       74,060,419.11        6.24       46.51   付材料采购
                                                                                          款增加
                                                                                      本期加大出
    预收账款        36,629,385.34      3.30      106,730,758.97        8.99      -65.68
                                                                                      口结算力度
                                                                                      系本年度亏
                                                                                      损,应上缴企
    应交税费        23,877,977.03      2.15     37,361,801.45          3.15      -36.09
                                                                                      业所得税减
                                                                                            少
                                                                                      系本期欠付其他应付
                57,099,752.03      5.14       36,525,024.65        3.08       56.33   有关单位往
    款
                                                                                        来款增加
    负债合计       362,734,637.25     32.66      405,637,466.93       34.18      -10.58
    资产总计     1,110,800,210.19    100.00    1,186,715,148.82      100.00       -6.40(四) 核心竞争力分析1、公司成立以来,已有多个产品被评为国家级新产品,并获得省部级科技进步奖,特别是在超薄苎麻面料的研发生产方面居国内领先地位,具有明显的技术优势。2、公司控股子公司均通过了 ISO9001:2008 质量管理系统认证,产品质量在国内外市场享有很高的声誉。
                                              13 / 93
                                            2014 年年度报告3、公司产品远销世界 80 多个国家和地区,有广泛的客户群体和营销网络,每年进出口额达 1 亿美元,市场占有率在我国苎麻纺织行业名列前茅。(五) 投资状况分析1、 对外股权投资总体分析(1) 持有非上市金融企业股权情况
                                                                                               会
                                             占该
                                                                                      报告期 计            股
    所持                                        公司                          报告期
         最初投资金额        持有数量                  期末账面价值                   所有者 核            份
    对象                                        股权                          损益
             (元)            (股)                    (元)                       权益变 算            来
    名称                                        比例                          (元)
                                                                                      动(元) 科          源
                                             (%)
                                                                                               目
    湘财证   226,999,680.00     73,333,300.00      2.29        11,349,984.00                         可       投
    券有限                                                                                           供       入
    责任公                                                                                           出
    司                                                                                               售
                                                                                                 金
                                                                                                 融
                                                                                                 资
                                                                                                 产
    合计     226,999,680.00 73,333,300.00   /      11,349,984.00                        /              /持有非上市金融企业股权情况的说明:
    上海大智慧股份有限公司及子公司上海大智慧财汇数据科技有限公司拟发行股份、支付现金购买湘财证券有限责任公司 100%股份,该事项实施完成后,我公司持有的湘财证券有限责任公司的股份 73,333,300 股将转换为上海大智慧股份有限公司股份 32,225,861 股。目前,该事项正在办理过程中。2、 用情况(1) 募集资金总体使用情况□适用√不适用(2) 募集资金承诺项目情况□适用 √不适用(3) 募集资金变更项目情况□适用 √不适用3、 主要子公司、参股公司分析
                                                                                                单位:万元
                                            持股
                                            比例
    公司名称         业务性质     注册资本      (%)       总资产         净资产       营业收入       净利润湖南华升工贸
    有限公司         商业           4,000.00    99.00      28,776.16      19,395.52     68,232.34           280.28湖南华升洞庭
    麻业有限公司     制造业        16,000.00    89.85      35,692.21      22,912.10     13,691.02          -148.84湖南华升株洲
    雪松有限公司     制造业        18,289.00    87.44      26,585.98      17,050.75     10,425.41     -1,767.91湖南汇一制药
    机械有限公司     制造业           400.00    51.00      14,992.93       4,127.43      8,397.30           207.16湖南英捷高科
    技有限公司       制造业         5,633.51    20.81         9,792.01     7,869.53      5,100.17           268.56
                                                14 / 93
                                        2014 年年度报告4、 非募集资金项目情况□适用 √不适用(六) 其他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
                                                                        收到子公司处置股权第
    货币资金            105,229,048.30       73,835,031.92
                                                               42.52%
                                                                        二期款项
    预付款项             57,809,487.72      120,909,397.21
                                                              -52.19%   本期加大采购结算力度
                                                                        收到子公司处置第二期
    其他应收款           25,089,336.60      195,211,028.92
                                                              -87.15%
                                                                        款项
                                                                        本报告期增加原材料储
    存货                315,475,418.47      234,335,430.47
                                                               34.63%
                                                                        备可供出售金融资
                                                               76.56%   本报告期增加投资
    产                   23,061,005.96       13,061,005.96
                                                                        本报告期新增子公司生
    在建工程             11,847,794.83        3,011,868.73
                                                              293.37%
                                                                        产线技术升级项目
                                                                        本报告期计提商誉减值
    商誉                 18,388,225.08       34,388,225.08
                                                              -46.53%
                                                                        准备
                                                                        本报告期票据结算业务
    应付票据                 1,600,000.00    10,612,916.00
                                                              -84.92%
                                                                        减少
                                                                        本报告期应付材料采购
    应付账款            108,506,348.99       74,060,419.11
                                                               46.51%
                                                                        款增加
    预收款项             36,629,385.34      106,730,758.97
                                                              -65.68%   本期加大出口结算力度
                                                                        系本年度亏损,应上缴
    应交税费             23,877,977.03       37,361,801.45
                                                              -36.09%
                                                                        企业所得税减少
                                                                        系本期欠付有关单位往
    其他应付款           57,099,752.03       36,525,024.65
                                                               56.33%
                                                                        来款增加
                                                                        本报告期部分递延收益
    递延收益                 9,843,106.35    14,271,292.82
                                                              -31.03%
                                                                        计入营业外收入
    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                                                     -144.95%
                     -5,376,862.10       11,961,689.86                  本报告期汇兑损失减少
                                                                        本报告期存货跌价损失
    资产减值损失         17,488,382.32       52,495,305.30
                                                              -66.69%
                                                                        转回
                                                                        上期因处置子公司股权
    投资收益                 2,243,626.60   241,835,647.40
                                                              -99.07%   产生收益,本期无此事
                                                                        项
                                                                        本期存货报废及毁损减
    营业外支出                 423,740.65     7,130,402.81
                                                              -94.06%
                                                                        少
    利润总额            -30,787,917.43      117,133,314.23
                                                             -126.28%
                                                                        本期亏损
    所得税费用               2,224,191.52    26,095,059.87
                                                              -91.48%
                                                                        本期亏损
    净利润              -33,012,108.95       91,038,254.36
                                                             -136.26%
                                                                        本期亏损
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                                      2014 年年度报告
    现金流量表表项目   本期数             上年同期数        变动幅度%         变动原因说明
    经营活动产生的现                                                       经营活动收到的款项减
                                                             -29.03%
    金流量净额          -110,253,866.83   -85,448,814.06                   少
    投资活动产生的现                                                       收到子公司处置股权第
                                                             242.50%
    金流量净额           157,110,937.78    45,871,497.91                   二期款项筹资活动产生的现
                                                             -22.44%
    金流量净额           -12,412,009.27   -10,137,229.62                   主要系借款减少
    现金流量净增加额                                            -169.32%
                                                                       上述因素综合影响
                      34,456,516.38   -49,709,770.49二、董事会关于公司未来发展的讨论与分析(一) 行业竞争格局和发展趋势公司未来发展趋势及公司面临的市场竞争格局
    公司仍然是以苎麻纺织产品和制药机械产品的研发生产、销售及进出口贸易为主。一方面,作为以出口贸易为主的企业,国际市场的稳步向好,将有利于企业的生产和发展。另一方面,在国家宏观经济政策的推动下,我们纺织工业的出口环境必会有所改善,出口增速也会回升。第三方面,中国是世界人口大国,本身对纺织服装和制药机械需求也会稳定增长。第四方面,就企业本身而言,有多年沉淀积累的苎麻纺织的技术力量,并拥有多项发明专利,也已形成较为完备的技术创新体系和较为厚实的技术储备,实践经验丰富的科研开发队伍和较为完整的技术开发仪器及设备系列,为公司的进一步发展奠定了良好基础。目前,我们还面临着一些挑战:一是外贸行业受世界经济复苏缓慢、东南亚国家劳动力成本较低等因素影响,外部需求萎缩,形成了多方争抢客户和市场的局面;二是国内外贸代理出现了电商和政府平台等多种竞争;三是 2015 年,国内药机市场在经过 2013 年 GMP 认证高峰后,仍将延续2014 年的低迷,市场竞争更为激烈。(二) 经营计划新一年的工作计划和措施工作思路:主动适应经济发展新常态,坚持以转方式、调结构为主线,以经济效益为中心,以改革创新为动力,强化依法治企,强化管理提升,做精做强主业,引入新型产业,切实提升公司整体实力和核心竞争力。(1)抓好生产经营,实现主业扭亏。一是要整合内部资源,把各方面的优势发挥出来,形成整体合力。二是要调整产品结构,开发适销对路的新产品,提高市场占有率。三是积极开拓新兴市场,扩大客户群。四是加快品牌建设步伐,提高产品附加值,不断提升企业的核心竞争力。(2)狠抓技术创新和降本增效。一是各分子公司要进一步贴近市场,加大产品创新,将产品开发和市场营销进行全面整合。二是加强成本控制,坚持成本攻坚,依靠成本管理实现挖潜增效。三是以销定产,压缩库存,防止资金沉淀。四是加大治理管理力度,健全、落实质量管理制度,坚持定期治理对口检查、交流,加大对各子公司生产现场和产品质量检查力度。(3)完善投融资和重点项目建设工作。一是全力加快新经济平台的建设,加大并购力度,实现产融结合,实现主业的转型升级。二是推进雪松公司“退二进三”搬迁工作。三是切实做好洞麻青工房项目开发工作,促使项目尽快启动。四是积极推进公司再融资工作。(4)加强品牌建设,开拓产品市场。2015 年,服饰公司要进一步推进“华升.自然家族”品牌的平台建设,扩大产品影响力和实现竞争力。加强上海品牌创业园项目的运营,制订和完善规划设计,加强人才的引进和培育,创建中国麻类 ODM 运营中心。(5)确保企业安全生产和稳定。
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                                     2014 年年度报告企业要发展,安全是保证,稳定是基础。我们必须强化责任制度,狠抓安全生产,确保企业可持续发展。要根据企业自身的特点和具体情况,进一步加强日常安全生产的检查和管理,巩固安全生产成果。各级管理人员要亲自到基层去倾听员工呼声,认真解决员工的实际困难,排查各类思想动态,及时化解矛盾,切实维护企业稳定。同时,要认真做好企业文化建设,增强员工对企业的认同感和归属感,努力构建和谐企业。(三) 可能面对的风险(1)经济环境风险:纺织和医药机械行业是完全竞争性行业,发达经济体市场缓慢复苏的持续性和国内产业结构深化调整对整个消费市场的影响,可能对公司面临的市场环境产生一定不确定,将可能影响公司外销业务的提升。公司将努力在稳定国际市场的同时积极开拓国内市场, 以实现内外销业务的均衡发展。应对措施:加强市场调研,调整产品结构,开发适销对路的新产品,从而提高市场占有率。(2)政策风险:公司产品的主要市场在国外,美国和欧洲货币政策的调整和贸易保护主义对公司有较大影响。应对措施:及时做好汇率锁定业务,控制产品的生产成本,加大新产品的研发力度,不断增强公司的核心竞争力。(3)投资风险:由于国际国内市场不稳定因素增强,给对外投资带来了风险。应对措施:加强对投资项目的可行性研究,投资前制订一套完整的风险控制方案,提高处理风险的能力。三、董事会对会计师事务所“非标准审计报告”的说明(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明□适用 √不适用(二) 董事会对会计政策、会计估计或核算方法变更的原因和影响的分析说明□适用 √不适用(三) 董事会对重要前期差错更正的原因及影响的分析说明√适用 □不适用
    1) 公司控股子公司湖南华升洞庭麻业有限公司(以下简称华升洞麻公司)系高新技术企业,按规定所得税税率为 15%,2013 年度华升洞麻公司对外转让持有的岳阳华一房地产开发有限公司的股权,取得投资收益 221,344,377.34 元,公司在编制 2013 年年度报告时,该项股权转让收益应适用的所得税税率尚未取得主管税务机关的确认,而华升洞麻公司的应纳税所得额主要来源于该笔投资收益,根据谨慎性原则,对华升洞麻公司的 2013 年度应纳税所得额按 25%计提了应交企业所得税。2014 年 8 月经岳阳市岳阳楼区税务机关对备案高新技术企业认定减免税资料的批准,同意华升洞麻公司 2013 年度按应纳税所得额的 15%缴纳企业所得税。按照经批准的所得税计缴标准,追溯调整了 2013 年度应缴的企业所得税。
    2) 公司控股子公司湖南汇一制药机械有限公司(以下简称汇一药机公司)系高新技术企业,按规定所得税税率为 15%。根据长沙市高新区税务局 2014 年 11 月 17 日出具的税务事项告知书,认定汇一药机公司自 2012 年度起生产经营活动发生了重大变化,产品(服务)不再属于《国家重点支持的高新技术领域》规定的范围,应从生产经营变化之日起不得享受高新技术企业所得税减免税优惠,自 2012 年起按应纳税所得额的 25%缴纳企业所得税;同时公司根据税务机关的要求,对 2012 年、2013 年度的企业所得税、增值税计缴情况进行了自查,对出现的差异进行了补缴。汇一药机公司按照税务机关核准确定的所得税税率及税收自查情况,追溯调整了应缴的企业所得税及增值税,并缴纳了相关的滞纳金。根据公司与湖南华升集团有限公司签订的股权转让协议的相关约定,湖南华升集团公司持有的汇一药机公司 51%的股权转让基准日为 2012 年 6 月 30 日,转让给华升股份公司的交割日为 2012 年 12 月 31 日,对转让基准日至交割日形成的损益由原股东享有;根据调整的转让基准日至交割日的损益,对相关的往来款项进行了追溯调整。
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                                       2014 年年度报告
    上述会计差错调整事项合计影响调整增加年初未分配利润 8,389,932.00 元,影响调整增加年初少数股东权益 195,633.47 元。四、利润分配或资本公积金转增预案(一) 现金分红政策的制定、执行或调整情况
    1、为进一步规范公司治理,保护公司及广大投资者的利益,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)的要求,公司于 2012 年 8 月 31 日召开 2012 年度第一次临时股东大会审议批准了对《公司章程》中关于现金分红的条款的修订,修订内容在 2012 年 9 月 1 日《上海证券报》和上海交易所网站 http://www.sse.com.cn 上披露。
    2、经天健会计师事务所有限公司审计,公司合并报表 2014 年实现归属于母公司所有者的净利润为-31,684,906.77 元。
    根据财政部财会函[2000]7 号《关于编制合并会计报告中利润分配问题的请示复函》中“编制合并会计报表的公司,其利润分配以母公司的可供分配的利润为依据。合并会计报表中可供分配利润不能作为母公司实际分配利润的依据”。2014 年母公司实现净利润为-11,085,371.21 元。因此,本年度不进行利润分配,亦不进行资本公积金转增股份。(二) 公司近三年(含报告期)的利润分配方案或预案、资本公积金转增股本方案或预案
                                                                        单位:元 币种:人民币
                                                                分红年度合并报 占合并报表中
          每 10 股送   每 10 股派                    现金分红
    分红                               每 10 股转                  表中归属于上市 归属于上市公
            红股数     息数(元)                        的数额
    年度                               增数(股)                  公司股东的净利 司股东的净利
            (股)     (含税)                      (含税)
                                                                       润        润的比率(%)
    2014 年                                                         -31,684,906.77
    2013 年                                                           79,198,711.23              0
    2012 年                                                            7,873,756.80              0五、积极履行社会责任的工作情况(一). 社会责任工作情况公司积极履行应有的社会责任,严格按照国家相关政策合法合规经营,切实保护了债权人、职工、供应商、消费者和社区等利益相关者的合法权益。在员工福利方面,公司依法为员工按时足额的缴纳住房公积金、养老金、失业保险金、医疗保险金等,并为员工购买了企业补充医疗保险。每年一次为员工进行健康普查,为女员工进行妇科检查。在公益活动方面,公司本部每年组织员工参加了所在社区的义务献血活动。
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                                      2014 年年度报告
                                 第五节       重要事项一、重大诉讼、仲裁和媒体普遍质疑的事项□适用 √不适用二、报告期内资金被占用情况及清欠进展情况□适用 √不适用三、破产重整相关事项本年度公司无破产重整相关事项四、资产交易、企业合并事项□适用√不适用五、公司股权激励情况及其影响□适用 √不适用六、重大关联交易□适用 √不适用七、重大合同及其履行情况
    1   托管、承包、租赁事项√适用 □不适用
    本公司及控股子公司将部分房屋建筑物租赁给有关单位,该资产涉及的金额为 4,468.59 万元,租赁的期限为 2014 年 1 月 1 日至 2014 年 12 月 31 日,租金为 855.91 万元。租金的确认依据是有关租赁合同。
    2   担保情况√适用 □不适用
                                                                    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                                                      4,000.00
    报告期末对子公司担保余额合计(B)                                                   4,000.00
                           公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                     4,000.00
    担保总额占公司净资产的比例(%)                                                            5.87其中:为股东、实际控制人及其关联方提供担保的金额(C)直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)担保总额超过净资产50%部分的金额(E)
    上述三项担保金额合计(C+D+E)                                                       4,000.00未到期担保可能承担连带清偿责任说明担保情况说明
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                                         2014 年年度报告
    3      其他重大合同本年度公司无其他重大合同。八、承诺事项履行情况√适用 □不适用
    (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
                                                                              如未能及    如未能
                                                                       是否
                                                 承诺时    是否有             时履行应    及时履
               承诺                   承诺                             及时
    承诺背景               承诺方                    间及期    履行期             说明未完    行应说
               类型                   内容                             严格
                                                   限        限               成履行的    明下一
                                                                       履行
                                                                              具体原因    步计划
              解决同   华升集   本公司控股股     承诺时    是         是
              业竞争   团       东湖南华升集     间:
                                团公司于 2012    2012
                                年 12 月进行了   年 12
                                资产置换,因     月 10
                                本公司置换出     日,期
                                去的资产沅江     限:长
                                洞庭麻纺织厂     期
                                有限公司与本其他承诺
                                公司主营业务
                                相近,为此,
                                华升集团在资
                                产置换公告中
                                承诺:沅江士
                                达今后不再从
                                事与华升股份
                                相同或相近的
                                业务。九、聘任、解聘会计师事务所情况
                                                                        单位:元    币种:人民币
    是否改聘会计师事务所:           否
                                             原聘任                           现聘任
    境内会计师事务所名称                                                天健会计师事务所(特殊普通
                                                                    合伙)
    境内会计师事务所报酬                                                                 500,000.00
    境内会计师事务所审计年限                                                                   17 年境外会计师事务所名称境外会计师事务所报酬境外会计师事务所审计年限
                                               名称                                报酬
    内部控制审计会计师事务所         天健会计师事务所(特殊普通合伙)                      200,000.00
                                             20 / 93
                                     2014 年年度报告十、执行新会计准则对合并财务报表的影响
    1   长期股权投资准则变动对于合并财务报告影响(一)
                                                                    单位:元   币种:人民币
                           2013年1月1日                       2013年12月31日
    被投资                     归属于母公司                                        归属于母公司
           交易基本信息                    长期股权投资        可供出售金融
    单位                       股东权益                                            股东权益
                                             (+/-)           资产(+/-)
                             (+/-)                                             (+/-)
    湘财证券                                  -11,349,984.00       11,349,984.00有限责任公司
    北京公联                                               0.00             0.00实业有限公司
    湖南银州                                               0.00             0.00股份有限公司
    四川雪松                                      -800,000.00         800,000.00麻业有限公司
    株洲雪松                                      -800,000.00         800,000.00资产管理有限责任公司
    沅江洞庭                                      -111,021.96         111,021.96士达麻纺织厂有限公司
    合计          /                       -13,061,005.96 13,061,005.96长期股权投资准则变动对于合并财务报告影响(一)的说明对湘财证券有限责任公司投资成本为226,999,680.00元,已计提减值准备215,649,696.00元;对北京公联实业有限公司投资成本为100,000.00元,已全额计提减值准备;对湖南银州股份有限公司投资成本为2,391,700.00元,已全额计提减值准备。十一、其他重大事项的说明□适用 √不适用
                                          21 / 93
                                        2014 年年度报告
                           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
                                                  发
                                           比                                               比
                                                  行 送 公积金      其 小
                             数量          例                                   数量        例
                                                  新 股     转股    他 计
                                          (%)                                              (%)
                                                  股一、有限售条件股份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:境外法人持股
      境外自然人持股
    二、无限售条件流通股      402,110,702     100                                402,110,702   100份
    1、人民币普通股           402,110,702     100                                402,110,702   1002、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   1002、 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、 证券发行与上市情况(一) 截至报告期末近 3 年历次证券发行情况截止本报告期末至前三年,公司未有证券发行与上市情况。(二) 公司股份总数及股东结构变动及公司资产和负债结构的变动情况报告期内没有因送股、配股等原因引起公司股份总数及结构的变动。三、 股东和实际控制人情况
    (一)   股东总数:
    截止报告期末股东总数(户)                                                               30,684
    年度报告披露日前第五个交易日末的股东总数(户)                                           30,236
                                                22 / 93
                                     2014 年年度报告
    (二)   截止报告期末前十名股东、前十名流通股东(或无限售条件股东)持股情况表
                                                                                    单位:股
                                    前十名股东持股情况
                                                    持有有       质押或冻结情况
                      报告
       股东名称                               比例 限售条                            股东
                      期内   期末持股数量                        股份
       (全称)                               (%)   件股份                 数量      性质
                      增减                                       状态
                                                    数量
    湖南华升集团公司               161,304,592 40.11                         7500000    国有法
                                                                 质押
                                                                                    人
    李欣立                          2,500,000       0.62                                境内自
                                                                 未知
                                                                                    然人
    中国服装集团公司                2,344,120       0.58                                国有法
                                                                 未知
                                                                                    人
    龚洁                            2,042,400       0.51                                境内自
                                                                 未知
                                                                                    然人
    湖南省益阳市财源                1,822,074       0.45                                国有法
                                                                 未知
    建设投资有限公司                                                                    人
    王琦                            1,684,973       0.42                                境内自
                                                                 未知
                                                                                    然人
    中国工商银行-诺                1,500,000       0.37                                未知
    安股票证券投资基                                                 未知金
    蔡佳微                          1,376,769       0.34                                境内自
                                                                 未知
                                                                                    然人
    刘彦兰                          1,328,872       0.33                                境内自
                                                                 未知
                                                                                    然人
    林志群                          1,249,000       0.31                                境内自
                                                                 未知
                                                                                    然人
                             前十名无限售条件股东持股情况
                                                                       股份种类及数量
           股东名称              持有无限售条件流通股的数量
                                                                         种类        数量
    湖南华升集团公司                                       161,304,592   人民币普通股
    李欣立                                                   2,500,000   人民币普通股
    中国服装集团公司                                         2,344,120   人民币普通股
    龚洁                                                     2,042,400   人民币普通股
    湖南省益阳市财源建设投资有                               1,822,074
                                                                     人民币普通股限公司
    王琦                                                     1,684,973   人民币普通股
    中国工商银行-诺安股票证券                               1,500,000
                                                                     人民币普通股投资基金
    蔡佳微                                               1,376,769    人民币普通股
    刘彦兰                                               1,328,872    人民币普通股
    林志群                                               1,249,000    人民币普通股
    上述股东关联关系或一致行动     公司前十大股东中 1、3、5 位为国有法人股股东,之间不存在
    的说明                         关联关系,也不属于《上市公司持股变动信息披露管理办法》
                               中规定的一致行动人,其余股东本公司未知其之间是否存在关
                               联关系或一致行动关系。
                                            23 / 93
                                    2014 年年度报告四、 控股股东及实际控制人情况(一) 控股股东情况
    1   法人
                                                            单位:万元 币种:人民币
    名称                            湖南华升集团公司
    单位负责人或法定代表人          刘政
    成立日期                        1988 年 3 月 12 日
    组织机构代码                    18381137-4
    注册资本                        26,124
    主要经营业务                    授权范围内的国有资产经营、管理、投资及企业兼并、收购。
                                经销日用百货、纺织品、日用杂品、工艺美术品、苎麻原料;
                                提供仓储,纺织生产科研及咨询服务。(二) 实际控制人情况
    1   公司与实际控制人之间的产权及控制关系的方框图五、 其他持股在百分之十以上的法人股东截止本报告期末公司无其他持股在百分之十以上的法人股东。
                                        24 / 93
                                            2014 年年度报告
                 第七节        董事、监事、高级管理人员和员工情况一、持股变动情况及报酬情况(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及报酬情况
                                                                                                  单位:股
                                                             年   年   年度          报告期内从     报告期
                                                             初   末   内股   增减   公司领取的     在其股
          职务      性   年   任期起始日   任期终止日
    姓名                                                        持   持   份增   变动   应付报酬总     东单位
          (注)      别   龄       期           期
                                                             股   股   减变   原因   额(万元)     领薪情
                                                             数   数   动量            (税前)       况
    刘政     董事长     男   52   2014.1.24    2017.1.23
    李郁     副董事     男   41   2014.1.24    2017.1.23
         长
    刘少波   董事、总   男   43   2014.1.24    2017.1.23                                      20.31
         经理
    黄云晴   副董事     男   50   2014.1.24    2017.1.23
         长
    朱小明   董事、董   女   58   2014.1.24    2017.1.23                                      14.76
         秘
    邹年满   董事       男   68   2014.1.24    2017.1.23                                          5
    武学凯   独立董     男   44   2014.1.24    2017.1.23                                          5
         事
    王其林   独立董     男   68   2014.1.24    2017.1.23                                          5
         事
    黄煌     独立董     男   69   2014.1.24    2017.1.23                                          5
         事
    张小静   监事会     女   59   2014.1.24    2017.1.23                                      14.76
         主席
    罗瑞青   监事       男   38   2014.1.24    2017.1.23
    肖介仁   监事       男   60   2014.1.24    2017.1.23                                      11.48
    石楠     监事       女   44   2014.1.24    2017.1.23                                       8.54
    蒋江华   监事       男   52   2014.1.24    2017.1.23                                      10.54
    王庆文   财务总     男   46   2014.1.24    2017.1.23                                      13.29
         监
    蒋贤明   副总经     男   44   2014.1.24    2017.1.23                                      13.29
         理
    合计        /      /    /        /            /                               /         126.97       /
    姓名                               最近 5 年的主要工作经历
    刘政       历任株洲苎麻纺织印染厂劳资处副处长、处长,株洲松源公司常务副总经理,株洲苎
           麻纺织印染厂副总经济师、副厂长、厂长,株洲雪松麻业有限公司董事长、总经理、
           湖南华升株洲雪松有限公司总经理兼党委副书记、湖南华升股份有限公司副总经理。
           现任湖南华升集团公司董事长、党组书记、湖南华升股份有限公司董事长。
    李郁       历任民航湖南省局计算机中心副主任、民航湖南省局地勤部信息部副主任、民航湖南
           省局地勤部候管部经理、湖南省机场集团公司地勤部副总经理、湖南省机场集团机场
           管理部部长(期间挂职湖南省常德市市长助理)、湖南省机场集团党委委员、安全总
           监,现任湖南华升集团公司总经理、党组副书记、湖南华升股份有限公司副董事长。
    刘少波     历任湖南华升集团公司海外部经理、湖南华升工贸有限公司董事兼海外部经理、湖南
           华升工贸有限公司副董事长,现任湖南华升工贸有限公司董事长、湖南华升股份有限
           公司董事、总经理。
    黄云晴     历任湖南洞庭苎麻纺织印染厂分厂副厂长、生产处处长、质保处处长、产品开发处处
           长、湖南洞庭麻业有限公司总经理助理、副总经理、湖南洞庭苎麻纺织印染厂副厂长、
                                                   25 / 93
                                     2014 年年度报告
         厂长。现任湖南华升洞庭麻业有限公司董事长、湖南华升股份有限公司副董事长。
    朱小明   历任湖南省商业厅财基处副科长、科长、副处长,湖南省商业集团总公司财务资金处
         处长,湖南华升集团公司财务处处长、湖南华升股份有限公司总经理助理、财务部经
         理、湖南华升股份有限公司副总经理、董事会秘书。现任湖南华升股份有限公司董事、
         董事会秘书。
    邹年满   历任湖南省益阳市财政局副局长、局长,湖南省益阳市财源建设投资有限公司董事长、
         湖南省益阳市政协副主席(已退休),现任湖南华升股份有限公司董事。
    武学凯   中国服装设计师协会常务理事、主任委员,上海服装设计协会副秘书长,天津工业大
         学艺术设计学院客座教授,中国服装设计最高奖“金顶奖”获得者,曾当选“中国十
         佳服装设计师”,曾任杉杉集团设计总监,现任上海标顶服饰有限公司创意总监,现
         任湖南华升股份有限公司独立董事。
    王其林   历任湖南怀化地区农科所副所长、党委书记、湖南辰溪县委书记、湖南怀化地委副书
         记、娄底地委副书记、湖南省人大选举任免委主任,(现已退休),现任湖南华升股
         份有限公司独立董事。
    黄煌     历任湖南日报社财务处长,湖南先伟实业有限公司副总经理、总会计师,湖南大宗商
         品交易中心行政财务总监,现任湖南华升股份有限公司独立董事。
    张小静   历任湖南苎麻技术研究中心副所长、湖南华升上海潇湘公司经理、湖南华升股份有限
         公司董事、湖南华升集团公司技术中心主任、湖南华升股份有限公司总经理助理兼发
         展部经理。现任湖南华升集团公司总工程师、湖南华升股份有限公司监事会主席。
    罗瑞青   曾在湖南省株洲市政府办工作,现任湖南省政府派驻重点国有企业监事会专职监事、
         湖南华升股份有限公司监事。
    肖介仁   历任湖南华升集团公司人教处科长、政治部主任助理,现任湖南华升集团公司党群部
         主任、纪检组副组长、湖南华升股份有限公司监事。
    石楠     历任湖南华升工贸进出口(集团)公司业务员,业务部门经理。现任湖南华升工贸有
         限公司纺织品部经理,湖南华升股份有限公司监事。
    蒋江华   历任湖南华升工贸进出口(集团)公司科技处副科长、工程师,科技开发公司副科长。
         现任湖南华升工贸有限公司华信分公司部门经理,湖南华升股份有限公司监事。
    王庆文   曾任株洲硬质合金厂财务处主办会计,株洲钻石工程有限公司财务科长、财务总监,
         株洲钻石房地产开发有限公司财务总监,湖南有色置业发展有限公司财务总监,甘肃
         西北矿业集团有限公司财务总监,湖南有色金属控股集团有限公司财务资产部高级主
         办。
    蒋贤明   历任湖南省岳阳团县委书记、岳阳县委宣传部常务副部长、岳阳县政府助理调研员、
         华升洞庭麻业公司党委副书记、副董事长、华升洞庭麻业公司党委书记、副董事长,
         现任湖南华升股份有限公司副总经理。(二) 董事、监事、高级管理人员报告期内被授予的股权激励情况□适用√不适用二、现任及报告期内离任董事、监事和高级管理人员的任职情况(一) 在股东单位任职情况√适用 □不适用
                                       在股东单位担任                         任期终止日
    任职人员姓名        股东单位名称                         任期起始日期
                                           的职务                                 期
    刘政              湖南华升集团公司     董事长           2009 年 9 月 9 日
    李郁              湖南华升集团公司     总经理           2012 年 12 月 19 日
                                         26 / 93
                                         2014 年年度报告(二) 在其他单位任职情况√适用 □不适用
                                                在其他单位担任
    任职人员姓名           其他单位名称                                  任期起始日期    任期终止日期
                                                    的职务
    罗瑞青              湖南省政府派驻重点          专职监事
                    国有企业监事会三、董事、监事、高级管理人员报酬情况
    董事、监事、高级管理人员报       由董事会薪酬与考核委员会提出方案,经公司董事会和股东大会
    酬的决策程序                     审议批准后执行。
    董事、监事、高级管理人员报       公司董事、监事、高级管理人员的报酬以市场报酬水平为参考,
    酬确定依据                       根据公司全年业绩完成情况考核确定。
    董事、监事和高级管理人员报       董事、监事和高级管理人员报酬已支付。酬的应付报酬情况
    报告期末全体董事、监事和高       126.97 万元级管理人员实际获得的报酬合计四、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                        聘任                    换届选举
         黄 煌               独立董事                        聘任                    换届选举
         李斌红              独立董事                        离任                    任期届满
         汤 健               独立董事                        离任                    任期届满
         罗瑞青              监      事                      聘任                    换届选举五、母公司和主要子公司的员工情况(一) 员工情况
    母公司在职员工的数量                                                                               39
    主要子公司在职员工的数量                                                                        3,046
    在职员工的数量合计                                                                              3,085
                                               专业构成
                  专业构成类别                                        专业构成人数
                    生产人员                                                                    2,489
                    销售人员                                                                      127
                    技术人员                                                                      208
                    财务人员                                                                       47
                    行政人员                                                                      214
                      合计                                                                      3,085
                                               教育程度
                  教育程度类别                                         数量(人)
    研究生                                                                                              8
    大学本科                                                                                          367
    大专                                                                                              409
    中专                                                                                              113
    高中及以下                                                                                      2,188
                      合计                                                                      3,085
                                                27 / 93
                                   2014 年年度报告(二) 薪酬政策公司严格根据《公司法》、《证券法》、《上市公司治理准则》等法律法规要求规范运行,薪酬福利遵守国家《劳动法》及相关政策要求,公司员工的薪酬构成为:年收入=基本薪酬+年终考核奖+特殊贡献奖。(三) 培训计划公司建立了岗位分类的培训体系,采取内部培训与外部培训相结合的方式,针对不同岗位的员工组织有针对性的培训。为各类员工制定出自身发展与企业需要相结合的培训计划,保障员工的健康成长及企业的健康发展。(四) 专业构成统计图(五) 教育程度统计图(六) 劳务外包情况
    劳务外包的工时总数                                                                 0
    劳务外包支付的报酬总额                                                             0
                                       28 / 93
                                             2014 年年度报告
                                       第八节            公司治理一、公司治理及内幕知情人登记管理等相关情况说明报告期内,公司严格按《公司法》、《证券法》、《上市公司治理准则》等有关法律法规及中国证监会、上海证券交易所发布的有关上市公司治理的规范性文件的要求,不断完善公司法人治理结构,建立了一系列公司治理的细则和内控制度,诚信经营,较好地完成了年度经营目标,保护了公司及全体股东的利益。组织开展了内部控制体系建设,建立健全各项内控制度。严格执行《信息披露事务管理办法》的规定,及时、准确、完整地做好公司信息工作。报告期内,公司加强内幕交易的防控工作,组织公司董、监、高人员及其它内幕信息知情人学习上级有关文件精神,建立了公司内幕信息知情人台账,并与相关内部知情人签订了承诺函,对内幕信息知情人及时登记。二、股东大会情况简介
                                                            决议   决议刊登的指定网站      决议刊登的
    会议届次      召开日期           会议议案名称
                                                            情况       的查询索引            披露日期
    2014 年第一   2014 年 1 月   1、关于公司董事会换届选     议案全    http://www.sse.com.cn   2014 年 1 月 25
    次临时股东    24 日          举的议案;2、关于公司监     部获得                            日
    大会                         事会换届选举的议案;        通过
    2013 年年度   2014 年 5 月   1、审议公司《2013 年度      所有议    http://www.sse.com.cn   2014 年 5 月 9
    股东大会      8日            报告及摘要》;2、审议公     案全部                            日
                             司《2013 年度董事会工作     获得通
                             报告》;3、审议公司《2013   过
                             年度监事会工作报告》;4、
                             审议公司《2013 年度独立
                             董事述职报告》;5、审议
                             公司《2013 年度财务决算
                             报告》;6、审议公司《2013
                             年度提取资产减值准备的
                             报告》;7、审议公司《2013
                             年度利润分配预案》;8、
                             审议公司《关于续聘公司
                             财务审计机构及支付会计
                             师事务所报酬数额的议
                             案》;9、审议公司《关于
                             聘请公司 2014 年度内控
                             审计机构的议案》;10、
                             审 议 公 司 《 关 于
                             <2014-2016 年 股 东 分 红
                             回报规划>的议案》;11、
                             审议公司《关于修订<公司
                             章程>有关内容的议案》;
                             12、审议公司《关于公司
                             经营班子 2014 年度薪酬
                             与经营目标挂钩考核的议
                             案》三、董事履行职责情况(一) 董事参加董事会和股东大会的情况
                                                  29 / 93
                                       2014 年年度报告
                                                                                   参加股东
                                         参加董事会情况
                                                                                   大会情况
    董事    是否独
                  本年应参              以通讯                        是否连续两   出席股东
    姓名    立董事               亲自出                 委托出   缺席
                  加董事会              方式参                        次未亲自参   大会的次
                              席次数                 席次数   次数
                    次数                加次数                           加会议        数
    刘政     否               8        8          5           0       0   否                   2
    李郁     否               8        8          5           0       0   否                   2
    刘少波   否               8        8          5           0       0   否                   2
    黄云晴   否               8        8          5           0       0   否                   2
    朱小明   否               8        8          5           0       0   否                   2
    邹年满   否               8        8          5           0       0   否                   2
    武学凯   是               8        8          5           0       0   否                   2
    王其林   是               8        8          5           0       0   否                   2
    黄煌     是               8        8          5           0       0   否                   2
    年内召开董事会会议次数                         8
    其中:现场会议次数                             3
    通讯方式召开会议次数                           5
    现场结合通讯方式召开会议次数                   0(二) 独立董事对公司有关事项提出异议的情况报告期内,公司独立董事未对公司本年度的董事会议案及其他非董事会议案事项提出异议。四、监事会发现公司存在风险的说明监事会对报告期内的监督事项无异议。五、报告期内对高级管理人员的考评机制,以及激励机制的建立、实施情况公司对经营班子成员实行年度薪酬与年度经营目标挂钩考核办法,在每个经营年度末,对任职人员的经营业绩进行评估,业绩评估与激励相结合,并实行基本工资加奖金的薪酬制度。
                                           30 / 93
                                     2014 年年度报告
                               第九节        内部控制一、内部控制责任声明及内部控制制度建设情况1、董事会申明公司董事会及全体董事保证本报告内容不存在任何虚假记载、误导性陈述或重大遗漏,并对报告内容的真实性、准确性和完整性承担个别及连带责任。建立健全并有效实施内部控制是公司董事会的责任;监事会对董事会建立与实施内部控制进行监督;经理层负责组织领导公司内部控制的日常运行。是否披露内部控制自我评价报告:是二、内部控制审计报告的相关情况说明本公司聘请的天健会计师事务所(特殊普通合伙)对公司财务报告相关内部控制的有效性进行了审计,并出具了内控审计报告,具体情况详见其出具的《湖南华升股份有限公司 2014 年度内控审计报告》。内部控制审计报告详见上交所网站:http://www.sse.com.cn是否披露内部控制审计报告:是三、年度报告重大差错责任追究制度及相关执行情况说明公司制订了《年报信息披露重大差错责任追究制度》,对年报信息披露发生重大差错的责任追究作了明确的规定,该制度已经公司董事会审议批准后实施。
                                         31 / 93
                                              2014 年年度报告
                                         第十节       财务报告一、审计报告
                                        审     计      报       告
                                         天健审〔2015〕2-174 号湖南华升股份有限公司全体股东:
    我们审计了后附的湖南华升股份有限公司(以下简称华升股份公司)财务报表,包括 2014 年 12 月 31 日的合并及母公司资产负债表,2014 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变动表,以及财务报表附注。
    一、管理层对财务报表的责任
    编制和公允列报财务报表是华升股份公司管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。
    二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
    三、审计意见
    我们认为,华升股份公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了华升股份公司 2014年 12 月 31 日的合并及母公司财务状况,以及 2014 年度的合并及母公司经营成果和现金流量。
    天健会计师事务所(特殊普通合伙)                  中国注册会计师:李永利
            中国杭州                              中国注册会计师:刘利亚
                                                     二〇一五年四月十四日二、财务报表
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                                             2014 年年度报告
                                            合并资产负债表
                                           2014 年 12 月 31 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               期初余额流动资产:
    货币资金                                                         105,229,048.30         73,835,031.92
    以公允价值计量且其变动计入当期损益的金融资产
    应收票据                                                           6,270,050.00          8,567,678.40
    应收账款                                                         120,774,027.12         93,789,807.66
    预付款项                                                          57,809,487.72        120,909,397.21
    应收利息
    应收股利
    其他应收款                                                       25,089,336.60         195,211,028.92
    买入返售金融资产
    存货                                                             315,475,418.47        234,335,430.47
    划分为持有待售的资产
    一年内到期的非流动资产
    其他流动资产                                                      10,255,074.69
    流动资产合计                                                   640,902,442.90        726,648,374.58非流动资产:
    发放贷款及垫款
    可供出售金融资产                                                 23,061,005.96          13,061,005.96
    持有至到期投资
    长期应收款
    长期股权投资                                                      16,711,647.08         16,152,775.19
    投资性房地产                                                      25,898,156.14         27,148,892.70
    固定资产                                                         153,519,062.31        171,880,571.16
    在建工程                                                          11,847,794.83          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                                                         165,328,657.99        169,134,304.18
    开发支出
    商誉                                                             18,388,225.08          34,388,225.08
    长期待摊费用
    递延所得税资产                                                    26,280,632.90         24,058,946.24
    其他非流动资产                                                    28,862,585.00          1,230,185.00
    非流动资产合计                                                 469,897,767.29        460,066,774.24
       资产总计                                                  1,110,800,210.19      1,186,715,148.82流动负债:
    短期借款                                                         45,000,000.00          55,000,000.00
    以公允价值计量且其变动计入当期损益的金融负债
    应付票据                                                           1,600,000.00         10,612,916.00
    应付账款                                                         108,506,348.99         74,060,419.11
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                                              2014 年年度报告
    预收款项                                                        36,629,385.34      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                                                    52,175,036.25      43,072,222.67
    应交税费                                                        23,877,977.03      37,361,801.45
    应付利息
    应付股利
    其他应付款                                                      57,099,752.03      36,525,024.65
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                                                  324,888,499.64     363,363,142.85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
    长期应付职工薪酬
    专项应付款
    预计负债                                                                  0.00              0.00
    递延收益                                                          9,843,106.35     14,271,292.82
    递延所得税负债
    其他非流动负债
    非流动负债合计                                                 37,846,137.61      42,274,324.08
       负债合计                                                   362,734,637.25     405,637,466.93所有者权益
    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
    其他综合收益
    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                                                      126,358,927.49     158,043,834.26
    归属于母公司所有者权益合计                                      681,947,445.43     713,632,352.20
    少数股东权益                                                     66,118,127.51      67,445,329.69
    所有者权益合计                                                748,065,572.94     781,077,681.89
       负债和所有者权益总计                                     1,110,800,210.19   1,186,715,148.82
    法定代表人:刘政 主管会计工作负责人:易建军   会计机构负责人: 易建军
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                                           母公司资产负债表
                                           2014 年 12 月 31 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              期初余额流动资产:
    货币资金                                                          1,126,329.78         13,071,095.24
    以公允价值计量且其变动计入当期损益的金融资产
    应收票据
    应收账款
    预付款项                                                                               16,394,900.00
    应收利息
    应收股利
    其他应收款                                                       19,323,967.83         25,743,940.00
    存货
    划分为持有待售的资产
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                                   20,450,297.61         55,209,935.24非流动资产:
    可供出售金融资产                                                 11,349,984.00         11,349,984.00
    持有至到期投资
    长期应收款
    长期股权投资                                                    484,404,176.26        483,845,304.37
    投资性房地产
    固定资产                                                            150,065.81            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                                                   16,394,900.00
    非流动资产合计                                                531,200,703.89        514,337,913.80
       资产总计                                                   551,651,001.50        569,547,849.04流动负债:
    短期借款
    以公允价值计量且其变动计入当期损益的金融负债
    衍生金融负债
    应付票据
    应付账款
    预收款项
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                                              2014 年年度报告
    应付职工薪酬                                                      80,819.51        85,204.11
    应交税费                                                           7,043.87       394,273.79
    应付利息
    应付股利
    其他应付款                                                    16,255,972.53    22,675,834.34
    划分为持有待售的负债
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                                                16,343,835.91    23,155,312.24非流动负债:
    长期借款
    应付债券
    其中:优先股
         永续债
    长期应付款
    长期应付职工薪酬
    专项应付款
    预计负债
    递延收益
    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                                                 16,343,835.91    23,155,312.24所有者权益:
    股本                                                          402,110,702.00   402,110,702.00
    其他权益工具
    其中:优先股
         永续债
    资本公积                                                      108,145,574.46   108,145,574.46
    减:库存股
    其他综合收益
    专项储备
    盈余公积                                                       19,709,353.00    19,709,353.00
    未分配利润                                                      5,341,536.13    16,426,907.34
    所有者权益合计                                             535,307,165.59    546,392,536.80
       负债和所有者权益总计                                    551,651,001.50    569,547,849.04
    法定代表人:刘政 主管会计工作负责人:易建军   会计机构负责人: 易建军
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                                                2014 年年度报告
                                                  合并利润表
                                                2014 年 1—12 月
                                                                                      单位:元 币种:人民币
                      项目                             附注        本期发生额              上期发生额
    一、营业总收入                                                       907,086,751.96          982,091,228.11
    其中:营业收入                                                       907,086,751.96          982,091,228.11
       利息收入
       已赚保费
       手续费及佣金收入
    二、营业总成本                                                      955,220,210.80        1,113,106,634.49
    其中:营业成本                                                      832,386,202.12          916,796,244.88
       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                                                 2,744,069.71            3,603,508.94
       销售费用                                                      34,591,811.10           47,749,225.17
       管理费用                                                      73,386,607.65           80,500,660.34
       财务费用                                                      -5,376,862.10           11,961,689.86
       资产减值损失                                                  17,488,382.32           52,495,305.30
    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)                                 2,243,626.60          241,835,647.40
       其中:对联营企业和合营企业的投资收益                             558,871.89              840,224.87
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                  -45,889,832.24          110,820,241.02
    加:营业外收入                                                     15,525,655.46           13,443,476.02
       其中:非流动资产处置利得                                       1,100,659.96              904,683.95
    减:营业外支出                                                        423,740.65            7,130,402.81
       其中:非流动资产处置损失                                          24,449.12              578,401.17
    四、利润总额(亏损总额以“-”号填列)                              -30,787,917.43          117,133,314.23
    减:所得税费用                                                      2,224,191.52           26,095,059.87
    五、净利润(净亏损以“-”号填列)                                  -33,012,108.95           91,038,254.36
    归属于母公司所有者的净利润                                        -31,684,906.77           79,198,711.23
    少数股东损益                                                       -1,327,202.18           11,839,543.13六、其他综合收益的税后净额
    归属母公司所有者的其他综合收益的税后净额
    (一)以后不能重分类进损益的其他综合收益
       1.重新计量设定受益计划净负债或净资产的变动
       2.权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额
    (二)以后将重分类进损益的其他综合收益
       1.权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额
       2.可供出售金融资产公允价值变动损益
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      3.持有至到期投资重分类为可供出售金融资产损益
      4.现金流量套期损益的有效部分
      5.外币财务报表折算差额
      6.其他
    归属于少数股东的其他综合收益的税后净额
    七、综合收益总额                                                   -33,012,108.95   91,038,254.36
    归属于母公司所有者的综合收益总额                                 -31,684,906.77   79,198,711.23
    归属于少数股东的综合收益总额                                      -1,327,202.18   11,839,543.13八、每股收益:
    (一)基本每股收益(元/股)                                               -0.0788         0.1970
    (二)稀释每股收益(元/股)                                               -0.0788         0.1970
    法定代表人:刘政 主管会计工作负责人:易建军    会计机构负责人: 易建军
                                                   38 / 93
                                              2014 年年度报告
                                               母公司利润表
                                              2014 年 1—12 月
                                                                                    单位:元 币种:人民币
                       项目                          附注         本期发生额             上期发生额一、营业收入
    减:营业成本
        营业税金及附加                                                                        77,616.00
        销售费用
        管理费用                                                     5,856,345.73          6,921,634.92
        财务费用                                                      -654,040.94           -496,648.70
        资产减值损失                                                 6,441,938.31         -3,639,228.90
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)                                 558,871.89            840,224.87
        其中:对联营企业和合营企业的投资收益                           558,871.89            840,224.87
    二、营业利润(亏损以“-”号填列)                                 -11,085,371.21         -2,023,148.45
    加:营业外收入
        其中:非流动资产处置利得
    减:营业外支出                                                                             11,396.38
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                             -11,085,371.21         -2,034,544.83
    减:所得税费用                                                                          370,312.08
    四、净利润(净亏损以“-”号填列)                                 -11,085,371.21         -2,404,856.91五、其他综合收益的税后净额
    (一)以后不能重分类进损益的其他综合收益
      1.重新计量设定受益计划净负债或净资产的变动
    2.权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额
    (二)以后将重分类进损益的其他综合收益
      1.权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额
      2.可供出售金融资产公允价值变动损益
      3.持有至到期投资重分类为可供出售金融资产损益
      4.现金流量套期损益的有效部分
      5.外币财务报表折算差额
      6.其他
    六、综合收益总额                                                   -11,085,371.21         -2,404,856.91七、每股收益:
    (一)基本每股收益(元/股)
    (二)稀释每股收益(元/股)
    法定代表人:刘政 主管会计工作负责人:易建军    会计机构负责人: 易建军
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                                           2014 年年度报告
                                           合并现金流量表
                                           2014 年 1—12 月
                                                                                 单位:元 币种:人民币
                   项目                    附注               本期发生额               上期发生额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                                  848,697,036.11        1,065,629,495.92
    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
    处置以公允价值计量且其变动计入当期损益的金融资产净增加额
    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                                                 75,054,427.05           76,415,720.44
    收到其他与经营活动有关的现金                                   45,032,933.01           45,186,350.01
    经营活动现金流入小计                                        968,784,396.17        1,187,231,566.37
    购买商品、接受劳务支付的现金                                  834,325,319.59          983,473,818.54
    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                                135,295,005.71          138,057,012.71
    支付的各项税费                                                 59,856,847.54           52,727,066.46
    支付其他与经营活动有关的现金                                   49,561,090.16           98,422,482.72
    经营活动现金流出小计                                      1,079,038,263.00        1,272,680,380.43
      经营活动产生的现金流量净额                               -110,253,866.83          -85,448,814.06二、投资活动产生的现金流量:
    收回投资收到的现金                                            361,000,000.00
    取得投资收益收到的现金                                          1,684,754.71
    处置固定资产、无形资产和其他长期资产收                          1,273,800.05            1,158,252.39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                        175,791,074.24           48,514,389.32
    收到其他与投资活动有关的现金                                                            1,210,000.00
    投资活动现金流入小计                                        539,749,629.00           50,882,641.71
    购建固定资产、无形资产和其他长期资产支                          4,638,691.22            4,211,143.80付的现金
    投资支付的现金                                                378,000,000.00              800,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                                        382,638,691.22            5,011,143.80
      投资活动产生的现金流量净额                                157,110,937.78           45,871,497.91三、筹资活动产生的现金流量:
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    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                                             45,000,000.00   78,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                         45,000,000.00   78,000,000.00
    偿还债务支付的现金                                             55,000,000.00   76,669,860.42
    分配股利、利润或偿付利息支付的现金                              2,412,009.27    4,467,369.20
    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                                                     7,000,000.00
    筹资活动现金流出小计                                         57,412,009.27    88,137,229.62
      筹资活动产生的现金流量净额                                -12,412,009.27   -10,137,229.62
    四、汇率变动对现金及现金等价物的影响                                 11,454.70         4,775.28
    五、现金及现金等价物净增加额                                     34,456,516.38   -49,709,770.49
    加:期初现金及现金等价物余额                                   70,292,531.92   120,002,302.41
    六、期末现金及现金等价物余额                                    104,749,048.30    70,292,531.92
    法定代表人:刘政 主管会计工作负责人:易建军   会计机构负责人: 易建军
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                                               2014 年年度报告
                                              母公司现金流量表
                                              2014 年 1—12 月
                                                                                     单位:元 币种:人民币
                  项目                         附注              本期发生额              上期发生额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    收到的税费返还
    收到其他与经营活动有关的现金                                       4,060,041.27          29,485,613.46
    经营活动现金流入小计                                             4,060,041.27          29,485,613.46
    购买商品、接受劳务支付的现金
    支付给职工以及为职工支付的现金                                     3,219,706.64           2,705,890.25
    支付的各项税费                                                       579,059.18           1,542,889.82
    支付其他与经营活动有关的现金                                      12,186,590.91           3,889,486.64
    经营活动现金流出小计                                            15,985,356.73           8,138,266.71
    经营活动产生的现金流量净额                                       -11,925,315.46          21,347,346.75二、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
    收到其他与投资活动有关的现金
    投资活动现金流入小计
    购建固定资产、无形资产和其他长期资产支                                 19,450.00             13,470.00付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                                                19,450.00              13,470.00
      投资活动产生的现金流量净额                                       -19,450.00             -13,470.00三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                                                       15,000,000.00
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                                                   15,000,000.00
    偿还债务支付的现金                                                                       35,000,000.00
    分配股利、利润或偿付利息支付的现金                                                        1,989,113.34
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                                                   36,989,113.34
      筹资活动产生的现金流量净额                                                          -21,989,113.34四、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                                       -11,944,765.46            -655,236.59
    加:期初现金及现金等价物余额                                      13,071,095.24          13,726,331.83
    六、期末现金及现金等价物余额                                         1,126,329.78          13,071,095.24
    法定代表人:刘政 主管会计工作负责人:易建军    会计机构负责人: 易建军
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                                                               2014 年年度报告
                                                          合并所有者权益变动表
                                                            2014 年 1—12 月
                                                                                                                             单位:元       币种:人民币
                                                                                              本期
                                                              归属于母公司所有者权益
                               其他权益                            其                                一
                                                              减
    项目                          工具                              他    专                          般
                                                              :                                                           少数股东权益    所有者权益合计
                                                                   综    项                          风
                 股本          优 永           资本公积       库                   盈余公积                未分配利润
                                        其                         合    储                          险
                               先 续                          存
                                        他                         收    备                          准
                               股 债                          股
                                                                   益                                备一、上年期
              402,110,702.00                 133,768,462.94                       19,709,353.00           158,043,834.26   67,445,329.69   781,077,681.89末余额加:会计政策变更前期差错更正同一控制下企业合并其他二、本年期
              402,110,702.00                 133,768,462.94                       19,709,353.00           158,043,834.26   67,445,329.69   781,077,681.89初余额三、本期增减变动金额
    (减少以                                                                                                  -31,684,906.77   -1,327,202.18   -33,012,108.95“-”号填列)(一)综合
                                                                                                          -31,684,906.77   -1,327,202.18   -33,012,108.95收益总额(二)所有者投入和减少资本1.股东投入的普通股2.其他权益工具持有者投入资本3.股份支付计入所有者权益的金额4.其他(三)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(四)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(五)专项储备
                                                                        43 / 93
                                                                      2014 年年度报告1.本期提取2.本期使用(六)其他四、本期期
                 402,110,702.00                 133,768,462.94                         19,709,353.00        126,358,927.49   66,118,127.51   748,065,572.94末余额
                                                                                                上期
                                                                  归属于母公司所有者权益
                               其他权益工                               其                             一
    项目                              具                                  他     专                      般
                                                                 减:                                                        少数股东权益    所有者权益合计
                                                                        综     项                      风
                  股本         优   永          资本公积         库存                    盈余公积             未分配利润
                                         其                             合     储                      险
                               先   续                           股
                                         他                             收     备                      准
                               股   债
                                                                        益                             备一、上年
              402,110,702.00                  121,909,997.03                           19,709,353.00         78,845,123.03   62,203,428.36   684,778,603.42期末余额加:会计政策变更前期差错更正同一控制下企业合并其他二、本年
              402,110,702.00                  121,909,997.03                           19,709,353.00         78,845,123.03   62,203,428.36   684,778,603.42期初余额三、本期增减变动金额(减
                                               11,858,465.91                                                 79,198,711.23    5,241,901.33    96,299,078.47少以“-”号填列)(一)综
    合收益总                                                                                                     79,198,711.23   11,839,543.13    91,038,254.36额(二)所有者投入
                                               11,858,465.91                                                                 -6,597,641.80     5,260,824.11和减少资本1.股东投入的普通股2.其他权益工具持有者投入资本3.股份支付计入所有者权益的金额
    4.其他                                        11,858,465.91                                                                 -6,597,641.80     5,260,824.11(三)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(四)所有者权益
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                                               2014 年年度报告内部结转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(五)专项储备1.本期提取2.本期使用(六)其他四、本期
            402,110,702.00    133,768,462.94                 19,709,353.00   158,043,834.26   67,445,329.69   781,077,681.89期末余额
    法定代表人:刘政 主管会计工作负责人:易建军    会计机构负责人: 易建军
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                                                                 2014 年年度报告
                                                           母公司所有者权益变动表
                                                               2014 年 1—12 月
                                                                                                                     单位:元        币种:人民币
                                                                                     本期
                                            其他权益工具                                 其
                                                                                         他   专
                                                                                减:
       项目                                                                              综   项
                          股本         优                       资本公积        库存                 盈余公积        未分配利润     所有者权益合计
                                               永续                                      合   储
                                       先              其他                       股
                                                 债                                      收   备
                                       股
                                                                                         益
    一、上年期末余额      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、本年期初余额      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                                                                                                 -11,085,371.21   -11,085,371.21填列)
    (一)综合收益总额                                                                                                 -11,085,371.21   -11,085,371.21(二)所有者投入和减少资本1.股东投入的普通股2.其他权益工具持有者投入资本3.股份支付计入所有者权益的金额4.其他(三)利润分配1.提取盈余公积2.对所有者(或股东)的分配3.其他(四)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
    (五)专项储备1.本期提取2.本期使用(六)其他
    四、本期期末余额      402,110,702.00                          108,145,574.46                       19,709,353.00     5,341,536.13   535,307,165.59
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                                                                2014 年年度报告
                                                                                                                    单位:元    币种:人民币
                                                                                上期
                                其他权益工具                      减:            专
                                                                         其他
    项目                         优   永                           库              项
                   股本                   其    资本公积                 综合          盈余公积        未分配利润        所有者权益合计
                                先   续                           存              储
                                          他                             收益
                                股   债                           股              备一、上年期
               402,110,702.00                  105,423,523.50                          19,709,353.00   18,831,764.25       546,075,342.75末余额加:会计政策变更
    前期差错更正
    其他二、本年期
               402,110,702.00                  105,423,523.50                          19,709,353.00   18,831,764.25       546,075,342.75初余额三、本期增减变动金额
    (减少以                                         2,722,050.96                                          -2,404,856.91              317,194.05“-”号填列)(一)综合
                                                                                                       -2,404,856.91           -2,404,856.91收益总额(二)所有者投入和减少资本1.股东投入的普通股2.其他权益工具持有者投入资本3.股份支付计入所有者权益的金额4.其他(三)利润分配1.提取盈余公积2.对所有者(或股东)的分配3.其他(四)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
    (五)专项储备1.本期提取2.本期使用
    (六)其他                                       2,722,050.96                                                                   2,722,050.96四、本期期
               402,110,702.00                  108,145,574.46                          19,709,353.00   16,426,907.34       546,392,536.80末余额
    法定代表人:刘政 主管会计工作负责人:易建军                     会计机构负责人: 易建军
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                                                 2014 年年度报告二、公司基本情况
    1.   公司概况
    湖南华升股份有限公司(以下简称公司或本公司)系 1998 年 3 月经湖南省人民政府湘政函(1998)31 号文件批准,由湖南华升工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430000000052052 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。
    本财务报表业经公司 2015 年 4 月 14 日六届第十次董事会批准对外报出。
    2.   合并财务报表范围
    本公司将湖南华升工贸有限公司、湖南华升株洲雪松有限公司、湖南华升洞庭麻业有限公司、湖南汇一制药机械有限公司、湖南华升服饰股份有限公司等子公司纳入本期合并财务报表范围,详见本财务报表附注在其他主体中的权益之说明。三、财务报表的编制基础
    1.   编制基础
    本公司财务报表以持续经营为编制基础。
    2.   持续经营
    本公司不存在导致对报告期末起 12 个月内的持续经营假设产生重大疑虑的事项或情况。四、重要会计政策及会计估计
    本公司根据实际生产经营特点针对应收款项坏账准备计提、固定资产折旧、无形资产摊销、收入确认等交易或事项制定了具体会计政策和会计估计。
    1.   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。
    2.   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。
    3.   营业周期
    公司经营业务的营业周期较短,以 12 个月作为资产和负债的流动性划分标准。
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                                             2014 年年度报告
    4.   记账本位币
    本公司的记账本位币为人民币。
    5.   同一控制下和非同一控制下企业合并的会计处理方法
    1. 同一控制下企业合并的会计处理方法
    公司在企业合并中取得的资产和负债,按照合并日被合并方在最终控制方合并财务报表中的账面价值计量。公司按照被合并方所有者权益在最终控制方合并财务报表中的账面价值份额与支付的合并对价账面价值或发行股份面值总额的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    2. 非同一控制下企业合并的会计处理方法
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    6.   合并财务报表的编制方法
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,由母公司按照《企业会计准则第 33 号——合并财务报表》编制。
    7.   合营安排分类及共同经营会计处理方法
    1. 合营安排分为共同经营和合营企业。
    2. 当公司为共同经营的合营方时,确认与共同经营中利益份额相关的下列项目:
    (1) 确认单独所持有的资产,以及按持有份额确认共同持有的资产;
    (2) 确认单独所承担的负债,以及按持有份额确认共同承担的负债;
    (3) 确认出售公司享有的共同经营产出份额所产生的收入;
    (4) 按公司持有份额确认共同经营因出售资产所产生的收入;
    (5) 确认单独所发生的费用,以及按公司持有份额确认共同经营发生的费用。
    (八) 现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    8.   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。
    9.   外币业务和外币报表折算
    1. 外币业务折算
    外币交易在初始确认时,采用交易发生日即期汇率的近似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
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                                               2014 年年度报告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即期汇率的近似汇率折算,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其他综合收益。
    2. 外币财务报表折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日即期汇率的近似汇率折算。按照上述折算产生的外币财务报表折算差额,计入其他综合收益。10. 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在初始确认时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在初始确认时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,计入公允价值变动收益;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收益。(2) 可供出售金融资产的公允价值变动计入其他综合收益;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
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                                              2014 年年度报告益;处置时,将实际收到的金额与账面价值扣除原直接计入其他综合收益的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。
    3. 金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
    4. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和金融负债的公允价值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;
    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃市场中类似资产或负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输入值,如在正常报价间隔期间可观察的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数据验证的利率、股票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测等。
    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) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,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。测试结果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的差额确认减值损失。
    (3) 可供出售金融资产
    1) 表明可供出售债务工具投资发生减值的客观证据包括:
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    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,以及被投资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收回投资成本。
    本公司于资产负债表日对各项可供出售权益工具投资单独进行检查。对于以公允价值计量的权益工具投资,若其于资产负债表日的公允价值低于其成本超过 50%(含 50%)或低于其成本持续时间超过 12 个月(含 12 个月)的,则表明其发生减值;若其于资产负债表日的公允价值低于其成本超过 20%(含 20%)但尚未达到 50%的,或低于其成本持续时间超过 6 个月(含 6 个月)但未超过 12 个月的,本公司会综合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。对于以成本计量的权益工具投资,公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,判断该权益工具是否发生减值。
    以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收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,在期后公允价值回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,期后公允价值回升直接计入其他综合收益。
    以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益,发生的减值损失一经确认,不予转回。11. 应收款项(1).单项金额重大并单独计提坏账准备的应收款项
    单项金额重大的判断依据或金额标准                        将应收款项前 5 名和单项金额占应收款项 10%以上的确定
                                                        为单项金额重大的应收款项。
    单项金额重大并单项计提坏账准备的计提方法                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。(2).按信用风险特征组合计提坏账准备的应收款项:确定组合的依据
    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
    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√适用 □不适用
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                 账龄                      应收账款计提比例(%)               其他应收款计提比例(%)
    1 年以内(含 1 年)                                                 5                                  5其中:1 年以内分项,可添加行
    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).单项金额不重大但单独计提坏账准备的应收款项:
    单项计提坏账准备的理由                            有客观证据表明其发生了减值的,根据其未来现金流量现值
                                                  低于其账面价值的差额,确认减值损失,计提坏账准备
    坏账准备的计提方法                                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。
    对应收票据、应收利息、长期应收款等其他应收款项,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。12. 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
    发出存货采用月末一次加权平均法。
    3. 存货可变现净值的确定依据及存货跌价准备的计提方法
    资产负债表日,存货采用成本与可变现净值孰低计量,按照存货成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    4. 存货的盘存制度
    存货的盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    (1) 低值易耗品
    按照一次转销法进行摊销。
    (2) 包装物
    按照一次转销法进行摊销。
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                                             2014 年年度报告13. 长期股权投资
    1. 共同控制、重要影响的判断
    按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决策,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,认定为重大影响。
    2. 投资成本的确定
    (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在最终控制方合并财务报表中的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,判断是否属于“一揽子交易”。属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,在合并日,根据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资成本。合并日长期股权投资的初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,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,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核算的初始投资成本。
    2) 在合并财务报表中,判断是否属于“一揽子交易”。属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,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权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日所属当期收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
    (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;以债务重组方式取得的,按《企业会计准则第 12号——债务重组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会计准则第 7 号——非货币性资产交换》确定其初始投资成本。
    3. 后续计量及损益确认方法
    对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采用权益法核算。
    4. 通过多次交易分步处置对子公司投资至丧失控制权的的处理方法
    (1) 个别财务报表
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    对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单位仍具有重大影响或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、共同控制或重大影响的,确认为金融资产,按照《企业会计准则第 22 号——金融工具确认和计量》的相关规定进行核算。
    (2) 合并财务报表
    1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于“一揽子交易”的
    在丧失控制权之前,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算的净资产份额之间的差额,调整资本公积(资本溢价),资本溢价不足冲减的,冲减留存收益。
    丧失对原子公司控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日或合并日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股权投资相关的其他综合收益等,应当在丧失控制权时转为当期投资收益。
    2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于“一揽子交易”的
    将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理。但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。14. 投资性房地产
    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。15. 固定资产(1).确认条件
    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,使用年限超过一个会计年度的有形资产。固定资产在同时满足经济利益很可能流入、成本能够可靠计量时予以确认。(2).折旧方法
        类别               折旧方法         折旧年限(年)           残值率(%)         年折旧率(%)
    房屋及建筑物         年限平均法          30-40                   4                  2.4 至 3.2
    通用设备             年限平均法          8-16                    4                  6.0 至 12.0
    运输工具             年限平均法          8-10                    4                  9.6 至 12.0
    电子设备             年限平均法          5-10                    4                  9.6 至 19.216. 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。
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                                               2014 年年度报告17. 借款费用
    1. 借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。
    2.借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3.借款费用资本化率以及资本化金额
    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。18. 无形资产(1). 计价方法、使用寿命、减值测试
    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(2). 内部研究开发支出会计政策
       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。19. 长期资产减值
    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在资产负债表日有迹象表明发生减值的,估计其可收回金额。对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
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    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。20. 长期待摊费用
    长期待摊费用核算已经支出,摊销期限在 1 年以上(不含 1 年)的各项费用。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。21. 职工薪酬(1)、短期薪酬的会计处理方法
    在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。(2)、离职后福利的会计处理方法
    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或相关资产成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出估计,计量设定受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义务予以折现,以确定设定受益计划义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资产上限两项的孰低者计量设定受益计划净资产;
    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息净额以及重新计量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净负债或净资产的利息净额计入当期损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不允许转回至损益,但可以在权益范围内转移这些在其他综合收益确认的金额。(3)、辞退福利的会计处理方法
    向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1) 公司不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退福利的重组相关的成本或费用时。(4)、其他长期职工福利的会计处理方法
    向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;除此之外的其他长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生的职工薪酬成本确认为服务成本、其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职工福利净负债或净资产所产生的变动等组成项目的总净额计入当期损益或相关资产成本。
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                                             2014 年年度报告22. 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。23. 收入
    1. 收入确认原则
    (1) 销售商品
    销售商品收入在同时满足下列条件时予以确认: 1) 将商品所有权上的主要风险和报酬转移给购货方; 2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制; 3) 收入的金额能够可靠地计量;4) 相关的经济利益很可能流入; 5) 相关的已发生或将发生的成本能够可靠地计量。
    (2) 提供劳务
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
    (3) 让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。
    2. 销售商品收入确认的具体方法
    (1) 销售商品收入
    (1) 内销
    商品销售通常按规定的时点确认为收入,有证据表明不满足收入确认条件的除外。纺织产品销售采用送货上门方式,在客户收货后,经双方就品种、数量、单价核对一致时确认收入;制药机械送货至客户处经安装、调试、客户验收后,开具验收合格单后公司据此确认收入;
    (2) 外销
    出口销售收入统一在海关报关后,按报关单上的日期和离岸价金额确认销售收入。
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                                             2014 年年度报告24. 政府补助(1)、与资产相关的政府补助判断依据及会计处理方法
    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。与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。(2)、与收益相关的政府补助判断依据及会计处理方法
    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。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。25. 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。26. 租赁(1)、经营租赁的会计处理方法
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。(2)、融资租赁的会计处理方法
    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。
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    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。27. 重要会计政策和会计估计的变更(1)、重要会计政策变更√适用 □不适用
                                                                           备注(受重要影响的报表项目名称和金
         会计政策变更的内容和原因                     审批程序
                                                                                           额)
    本公司自 2014 年 7 月 1 日起执行财政       本次会计政策变更业经公司   可供出售金融资产 13,061,005.96
                                                                             长期股权投资 -13,061,005.96
    部于 2014 年制定的《企业会计准则第 39       第六届第十次董事会审议通过。号——公允价值计量》、《企业会计准则第 40 号——合营安排》、《企业会计准则第 41 号——在其他主体中权益的披露》,和经修订的《企业会计准则第 2 号——长期股权投资》、《企业会计准则第 9 号——职工薪酬》、《企业会计准则第 30 号——财务报表列报》、《企业会计准则第 33号——合并财务报表》,同时在本财务报表中采用财政部于 2014 年修订的《企业会计准则第 37 号——金融工具列报》。
    本次会计政策变更业经公司第六届第十次董事会审议通过。五、税项
    1.   主要税种及税率
               税种                               计税依据                               税率
    增值税                              销售货物或提供应税劳务                 17%、13%
    消费税                              应纳税营业额                           5%
    营业税                              从价计征的,按房产原值一次减除 20%     1.2%、12%
                                    后余值的 1.2%计缴;从租计征的,按租
                                    金收入的 12%计缴
    城市维护建设税                      应缴流转税税额                         7%
    企业所得税                          应缴流转税税额                         3%
    地方教育附加                        应缴流转税税额                         2%
    企业所得税                          应纳税所得额                           25%、15%
                                                     60 / 93
                                                                    2014 年年度报告
    2.   税收优惠
      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、长沙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。六、合并财务报表项目注释1、 货币资金
                                                                                                                      单位:元          币种:人民币
             项目                          期末余额                                                                 期初余额
    库存现金                                                145,172.33                              118,006.32
    银行存款                                           103,987,022.02                            69,559,842.25
    其他货币资金                                          1,096,853.95                            4,157,183.35
    合计                                               105,229,048.30                            73,835,031.92
    其中:存放在境外的款项总
              额其他说明:
      其他货币资金中期初、期末分别有 3,542,500.00 元和 480,000.00 元的票据保证金,系使用受限制的款项。2、 应收票据(1). 应收票据分类列示
                                                                                                                      单位:元 币种:人民币
                  项目                                                 期末余额                                         期初余额
    银行承兑票据                                                                       6,270,050.00                                  8,567,678.40
                  合计                                                             6,270,050.00                                  8,567,678.40(2). 期末公司已背书或贴现且在资产负债表日尚未到期的应收票据:
                                                                                                                     单位:元 币种:人民币
                  项目                                        期末终止确认金额                                   期末未终止确认金额
    银行承兑票据                                                             8,072,200.70
                  合计                                                    8,072,200.703、 应收账款(1). 应收账款分类披露
                                                                                                                     单位:元          币种:人民币
                                                期末余额                                                           期初余额
        类别               账面余额                坏账准备                                   账面余额                坏账准备
                                                                            账面                                                              账面
                                       比例                   计提比                                      比例                   计提比
                          金额                   金额                       价值             金额                   金额                      价值
                                       (%)                    例(%)                                       (%)                    例(%)单项金额重大并单独计提坏账准备的应收账款
    按信用风险特征组合   140,016,814.08    100   19,242,786.96    13.74    120,774,027.12   105,980,686.78    100   12,190,879.12    11.50    93,789,807.66计提坏账准备的应收账款单项金额不重大但单独计提坏账准备的应收账款
         合计         140,016,814.08    /     19,242,786.96     /       120,774,027.12   105,980,686.78    /     12,190,879.12     /       93,789,807.66
                                                                        61 / 93
                                                  2014 年年度报告组合中,按账龄分析法计提坏账准备的应收账款:√适用□不适用
                                                                                                  单位:元    币种:人民币
                                                                        期末余额
            账龄
                                      应收账款                          坏账准备                       计提比例
    1 年以内                                  87,337,081.56                       4,366,854.08                                5.00
    1至2年                                    27,527,981.80                       2,752,798.18                               10.00
    2至3年                                    10,374,932.95                       3,112,479.89                               30.00
    3至4年                                    11,313,952.39                       5,656,976.20                               50.00
    4至5年                                       545,933.81                         436,747.04                               80.00
    5 年以上                                   2,916,931.57                       2,916,931.57                              100.00
            合计                        140,016,814.08                      19,242,786.96(2). 本期计提、收回或转回的坏账准备情况:本期计提坏账准备金额 7,051,907.84 元;本期收回或转回坏账准备金额 0.00 元。(3). 按欠款方归集的期末余额前五名的应收账款情况:
                                                                              占应收账款余额
    单位名称                                           账面余额                                                 坏账准备
                                                                                的比例(%)
    上海埃文五金机电有限公司                              10,164,492.00                            7.26               508,224.60
    哈萨克斯坦共和国阿克套市卡库尔药业有限公司                6,842,597.27                         4.89             1,453,422.31
    青州尧王制药有限公司                                      5,936,000.00                         4.24               593,600.00
    邯郸市拥军制药有限公司                                    3,604,290.00                         2.57               180,214.50
    武汉久安药业有限公司                                      3,296,000.00                         2.35               531,195.60
    小   计                                              29,843,379.27                          21.31              3,266,657.014、 预付款项(1). 预付款项按账龄列示
                                                                                                 单位:元 币种:人民币
                                      期末余额                                               期初余额
      账龄
                            金额                  比例(%)                        金额                    比例(%)
    1 年以内                    51,176,325.21                       88.53           90,623,664.03                            74.95
    1至2年                       5,184,711.54                       8.97            11,927,268.49                             9.86
    2至3年                       1,382,686.97                       2.39            18,310,116.69                            15.14
    3 年以上                        65,764.00                       0.11                48,348.00                             0.05
      合计                  57,809,487.72                    100.00            120,909,397.21                           100.00
                                                      62 / 93
                                                            2014 年年度报告账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:
                         单位名称                                      期末数                               未结算原因
    绍兴市嘉仁纺织品有限公司                                                         741,810.54            预付货款,尚未结算
    石家庄市鑫华纺织有限公司                                                         366,035.95            预付货款,尚未结算
    深圳市宝安区龙华丰盈花边制品厂                                                   336,587.53            预付货款,尚未结算
    绍兴市金太恒纺织有限公司                                                        290,198.70             预付货款,尚未结算
    浙江伟星实业发展股份有限公司                                                    220,573.71             预付货款,尚未结算(2). 按预付对象归集的期末余额前五名的预付款情况:
                         单位名称                                      账面余额                     占预付款项余额的比例(%)
    湖南士达纺织厂有限公司                                                          1,456,486.41                                          2.52
    汉寿泰鑫麻业有限公司                                                            1,343,749.91                                          2.32
    岳阳率新苎麻纺织厂                                                              1,291,884.37                                          2.23
    长沙中吉科技有限责任公司                                                        1,250,081.28                                          2.16
    天津顺腾布业有限公司                                                            1,102,974.75                                          1.91
    小   计                                                                        6,445,176.72                                         11.155、 其他应收款(1). 其他应收款分类披露
                                                                                                         单位:元        币种:人民币
                               期末余额                                                           期初余额
            账面余额               坏账准备                                     账面余额              坏账准备类
    别                                                         账面                                                   计提        账面
                                              计提比                                       比例
           金额      比例(%)        金额                   价值             金额                     金额         比例        价值
                                              例(%)                                        (%)
                                                                                                                  (%)按信用风险特征组合计提坏账准备的其他应收款
    34,420,493.20 100.00 9,331,156.60 27.11 25,089,336.60               212,447,081.73 100.00     17,236,052.81 8.11     195,211,028.92
    合 34,420,493.20          /    9,331,156.60     /      25,089,336.60    212,447,081.73       /    17,236,052.81    /     195,211,028.92计组合中,按账龄分析法计提坏账准备的其他应收款:√适用□不适用
                                                                                                            单位:元      币种:人民币
                                                                                   期末余额
                  账龄                         其他应收款                          坏账准备                        计提比例
    1 年以内                                           23,101,680.13                       1,155,084.01                               5.00
    1至2年                                                 792,353.08                          79,235.31                             10.00
    2至3年                                               1,944,833.71                        583,450.11                              30.00
    3至4年                                               1,860,183.63                        930,091.82                              50.00
    4至5年                                                 690,736.49                        552,589.19                              80.00
                                                                  63 / 93
                                                       2014 年年度报告
    5 年以上                                           6,030,706.16                   6,030,706.16                        100.00
               合计                               34,420,493.20                   9,331,156.60(2). 本期计提、收回或转回的坏账准备情况:
    本期计提坏账准备金额 0.00 元;本期收回或转回坏账准备金额 7,904,896.21 元。(3). 其他应收款按款项性质分类情况
                款项性质                                期末账面余额                               期初账面余额
    押金保证金                                                         2,095,227.42                                   855,716.34
    拆借款                                                             6,672,266.91                                 6,067,768.21
    应收暂付款                                                        24,864,653.42                                25,514,848.69
    其他                                                                 788,345.45                               180,008,748.49
                   合计                                           34,420,493.20                               212,447,081.73(4). 按欠款方归集的期末余额前五名的其他应收款情况:
                                                                                                 单位:元 币种:人民币
                                                                                 占其他应收款期末余      坏账准备
        单位名称             款项的性质        期末余额               账龄
                                                                                 额合计数的比例(%)       期末余额
    应收出口退税               应收出口退税        18,634,387.68 1 年以内                            54.14             931,719.38
    上海华升有限公司           往来款               1,323,598.57 5 年以上                              3.85          1,323,598.57
    上海萧湘有限公司           往来款               990,688.87 5 年以上                              2.88             990,688.87
    省直住房金管理中心         维修基金             851,874.66 2-3 年                                2.47             255,562.40
    湖南省非税收入征收         环评押金             700,000.00 2-3 年                                2.03             210,000.00管理局
        合计                       /           22,500,549.78           /                         65.37           3,711,569.226、 存货(1). 存货分类
                                                                                                  单位:元     币种:人民币
                                       期末余额                                               期初余额
       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                140,025,517.67    4,690,201.25   135,335,316.42         37,761,714.38    3,602,129.51     34,159,584.87
    在产品                 31,447,320.89    1,151,560.19      30,295,760.70       46,300,356.02    4,545,385.39     41,754,970.63
    库存商品              145,191,425.73   18,470,703.81   126,720,721.92        155,686,227.25   16,721,956.89    138,964,270.36
    发出商品               13,349,168.35                    13,349,168.35          4,258,809.63                      4,258,809.63
    委托加工物资           10,713,458.48      939,007.40     9,774,451.08         16,503,637.26    1,305,842.28     15,197,794.98
    合计                  340,726,891.12   25,251,472.65   315,475,418.47        260,510,744.54   26,175,314.07    234,335,430.47(2). 存货跌价准备
                                                                                                 单位:元      币种:人民币
                                                    本期增加金额                    本期减少金额
       项目                期初余额                                                                             期末余额
                                                    计提         其他             转回或转销       其他
    原材料                      3,602,129.51          1,088,071.74                                                 4,690,201.25
    在产品                      4,545,385.39          1,079,140.20                      4,472,965.40               1,151,560.19
    库存商品                   16,721,956.89          3,143,685.72                      1,394,938.80              18,470,703.81
    委托加工物资                1,305,842.28                                              366,834.88                 939,007.40
    合计                       26,175,314.07          5,310,897.66                      6,234,739.08              25,251,472.65
                                                            64 / 93
                                                            2014 年年度报告7、 其他流动资产
                                                                                                           单位:元 币种:人民币
                   项目                                            期末余额                                  期初余额
    待抵扣增值税                                                               3,255,074.69
    购买理财产品                                                               7,000,000.00
                  合计                                                   10,255,074.698、 可供出售金融资产
    (1).   可供出售金融资产情况
                                                                                                           单位:元     币种:人民币
                                  期末余额                                                           期初余额项目
            账面余额              减值准备               账面价值             账面余额               减值准备            账面价值按成
    本计    241,202,401.96          218,141,396.00         23,061,005.96       231,202,401.96          218,141,396.00     13,061,005.96量的
    合计    241,202,401.96          218,141,396.00         23,061,005.96       231,202,401.96          218,141,396.00     13,061,005.96
    (2).   期末按成本计量的可供出售金融资产
                                                                                                                             在被    本
                                      账面余额                                                 减值准备
                                                                                                                             投资    期
    被投资                                          本                                          本   本                       单位    现
    单位                             本期         期                                          期   期                       持股    金
                    期初                                    期末               期初                          期末            比例    红
                                      增加         减                                          增   减
                                                   少                                          加   少                       (%)     利
    湘财证券有     226,999,680.00                           226,999,680.00       215,649,696.00                215,649,696.00    2.29限责任公司
    北京公联实         100,000.00                               100,000.00           100,000.00                       100,000    1.00业有限公司
    湖南银州股       2,391,700.00                             2,391,700.00         2,391,700.00                  2,391,700.00    1.65份有限公司
    四川雪松麻         800,000.00                               800,000.00                                                      10.00业有限公司
    株洲雪松资         800,000.00                               800,000.00                                                      10.00产管理有限责任公司
    沅江洞庭士         111,021.96                               111,021.96                                                       1.00达麻纺织厂有限公司
    湖南天健湘                        10,000,000.00          10,000,000.00                                                       7.14江大健康产业投资管理有限公司
    合计       231,202,401.96     10,000,000.00         241,202,401.96       218,141,396.00                218,141,396.00    /
                                                                  65 / 93
                                                            2014 年年度报告9、 长期股权投资
                                                                                                         单位:元     币种:人民币
                                                               本期增减变动
                                                             其他                                                             减值准
                 期初                                                           宣告发放                            期末
    被投资单位                   追加   减少投   权益法下确认    综合    其他权益              计提减值                           备期末
                 余额                                                           现金股利              其他          余额
                             投资     资       的投资损益    收益      变动                  准备                               余额
                                                                                  或利润
                                                             调整一、联营企业
    湖南英捷高   16,152,775.19                     558,871.89                                                     16,711,647.08科技有限责任公司
    合计     16,152,775.19                     558,871.89                                                     16,711,647.0810、 投资性房地产投资性房地产计量模式(1). 采用成本计量模式的投资性房地产√适用 □不适用
                                                                                                         单位:元     币种:人民币
                 项目                        房屋、建筑物             土地使用权              在建工程                  合计一、账面原值
    1.期初余额                                41,790,438.75               2,895,448.85                              44,685,887.60
    2.本期增加金额
    (1)外购
    (2)存货\固定资产\在建工程转入
    (3)企业合并增加
    3.本期减少金额
    (1)处置
    (2)其他转出
    4.期末余额                               41,790,438.75               2,895,448.85                              44,685,887.60二、累计折旧和累计摊销
    1.期初余额                               16,395,517.78               1,141,477.12                              17,536,994.90
    2.本期增加金额                            1,192,827.60                  57,908.96                               1,250,736.56
    (1)计提或摊销                            1,192,827.60                  57,908.96                               1,250,736.56
    3.本期减少金额
    (1)处置
    (2)其他转出
    4.期末余额                               17,588,345.38               1,199,386.08                              18,787,731.46三、减值准备
    1.期初余额
    2.本期增加金额
    (1)计提
    3、本期减少金额
    (1)处置
    (2)其他转出
    4.期末余额四、账面价值
    1.期末账面价值                            24,202,093.37               1,696,062.77                              25,898,156.14
    2.期初账面价值                            25,394,920.97               1,753,971.73                              27,148,892.70
                                                                66 / 93
                                                2014 年年度报告11、 固定资产(1). 固定资产情况
                                                                                          单位:元   币种:人民币
            项目             房屋及建筑物       机器设备           电子设备         运输工具           合计一、账面原值:
    1.期初余额                 160,463,249.40   109,601,397.40       4,200,733.79   9,132,321.51     283,397,702.10
    2.本期增加金额                                  1,949,715.44       457,386.07      16,094.57       2,423,196.08
       (1)购置                                    1,949,715.44       457,386.07      16,094.57       2,423,196.08
       (2)在建工程转入
       (3)企业合并增加
      3.本期减少金额             2,142,569.63    13,140,590.33         242,382.57                     15,525,542.53
       (1)处置或报废           2,142,569.63    13,140,590.33         242,382.57                     15,525,542.53
    4.期末余额                 158,320,679.77    98,410,522.51       4,415,737.29   9,148,416.08     270,295,355.65二、累计折旧
    1.期初余额                  44,818,915.23    58,493,551.14       3,043,926.30   5,160,738.27     111,517,130.94
    2.本期增加金额               6,520,660.88       4,677,210.63       426,526.67   1,013,243.67      12,637,641.85
       (1)计提                 6,520,660.88       4,677,210.63       426,526.67   1,013,243.67      12,637,641.85
    3.本期减少金额               1,787,681.89       5,358,109.48       232,688.08                      7,378,479.45
       (1)处置或报废           1,787,681.89       5,358,109.48       232,688.08                      7,378,479.45
    4.期末余额                  49,551,894.22    57,812,652.29       3,237,764.89   6,173,981.94     116,776,293.34三、减值准备
    1.期初余额
    2.本期增加金额
       (1)计提
    3.本期减少金额
       (1)处置或报废
    4.期末余额四、账面价值
    1.期末账面价值             108,768,785.55    40,597,870.22       1,177,972.40   2,974,434.14     153,519,062.31
    2.期初账面价值             115,644,334.17    51,107,846.26       1,156,807.49   3,971,583.24     171,880,571.1612、 在建工程(1). 在建工程情况
                                                                                         单位:元    币种:人民币
                                         期末余额                                      期初余额
        项目
                          账面余额       减值准备         账面价值     账面余额        减值准备       账面价值
    华升洞麻生产设备改造      394,367.21                      394,367.21
    金爽公司地勘费/工业     4,820,723.23                    4,820,723.23 3,011,868.73                    3,011,868.73园一期工程华升雪松织染后整理生
    产线技术升级            6,632,704.39                    6,632,704.39
        合计           11,847,794.83                   11,847,794.83 3,011,868.73                    3,011,868.73
                                                      67 / 93
                                                                 2014 年年度报告(2). 重要在建工程项目本期变动情况
                                                                                                                    单位:元    币种:人民币
                                                                  本期
                                                                         本期                        工程累               其中:
                                                                  转入                                             利息资        本期利
                                 期初                                    其他         期末           计投入 工程进        本期利         资金来
    项目名称       预算数                          本期增加金额      固定                                             本化累        息资本
                                 余额                                    减少         余额           占预算   度          息资本           源
                                                                  资产                                             计金额        化率(%)
                                                                         金额                        比例(%)              化金额
                                                                  金额
    华升洞麻生                                                                                                                               自筹
                                                    394,367.21                         394,367.21产设备改造
    金爽公司地                                                                                                                               自筹
    勘费/工业园    40,000,000       3,011,868.73      1,808,854.50                       4,820,723.23      12.05   12.00一期工程
    华升雪松织                                                                                                                               自筹染后整理生
               254,700,000                        6,632,704.39                       6,632,704.39       2.60   2.00产线技术升级
    合计       294700000        3,011,868.73      8,835,926.10                       11,847,794.83      /       /                  /      /13、 无形资产(1). 无形资产情况
                                                                                                                     单位:元    币种:人民币
    项目          长沙土地使用权              株洲土地使用权            岳阳土地使用权              衡阳土地使用权               合计一、账面原值
    1.期初
                      6,239,865.92             112,824,473.45              79,036,149.00              1,150,000.00             199,250,488.37余额
    2.本期增加金额(1)购置(2)内部研发(3)企业合并增加
    3.本期减少金额(1)处置
    4.期末余额           6,239,865.92             112,824,473.45              79,036,149.00              1,150,000.00             199,250,488.37二、累计摊销
    1.期初余额                 695,197.76            17,805,541.04             11,591,976.00                    23,469.39           30,116,184.192.本期增加
                           136,007.40             2,065,445.40                 1,580,724.00                 23,469.39            3,805,646.19金额
    (1)计提                  136,007.40             2,065,445.40                 1,580,724.00                 23,469.39            3,805,646.193.本期减少金额(1)处置
    4.期末余额                 831,205.16            19,870,986.44             13,172,700.00                    46,938.78           33,921,830.38三、减值准备1.期初余额2.本期增加金额(1)计提
                                                                     68 / 93
                                                        2014 年年度报告3.本期减少金额(1)处置4.期末余额四、账面价值
    1.期末账面
                      5,408,660.76        92,953,487.01           65,863,449.00       1,103,061.22       165,328,657.99价值2.期初账面
                      5,544,668.16        95,018,932.41           67,444,173.00       1,126,530.61       169,134,304.18价值14、 商誉(1). 商誉账面原值
                                                                                                 单位:元    币种:人民币
                                                         本期增加                   本期减少被投资单位名称或形成
                               期初余额                                                                      期末余额
    商誉的事项                                 企业合并形成的                     处置合并湖南汇一制药机械有
                               46,388,225.08                                                                  46,388,225.08限公司
          合计                 46,388,225.08                                                                  46,388,225.08(2). 商誉减值准备
    被投资单位名称或                                       本期增加                       本期减少
                            期初余额                                                                         期末余额
    形成商誉的事项                                   计提                           处置合并湖南汇一制药机
                           12,000,000.00        16,000,000.00                                               28,000,000.00械有限公司
    合计                  12,000,000.00     16,000,000.00                                     28,000,000.00期末根据湖南汇一制药机械有限公司的经营情况以及预期未来可实现收益情况,对本期确认的商誉计提了减值准备。15、 递延所得税资产/ 递延所得税负债(1). 未经抵销的递延所得税资产
                                                                                                 单位:元    币种:人民币
                                                  期末余额                                       期初余额
               项目                                            递延所得税                                   递延所得税
                                     可抵扣暂时性差异                             可抵扣暂时性差异
                                                                  资产                                         资产
    资产减值准备                         110,648,979.50          26,280,632.90         98,743,238.43          24,058,946.24
    内部交易未实现利润
    可抵扣亏损
            合计                       110,648,979.50          26,280,632.90         98,743,238.43          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                                       期末余额                                  期初余额
    可抵扣暂时性差异                                               189,317,832.71                            166,655,668.79
    可抵扣亏损                                                       67,159,696.97                             36,148,031.48
    合计                                                           256,477,529.68                            202,803,700.27
                                                            69 / 93
                                             2014 年年度报告(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                  期末金额                         期初金额                    备注
    2015 年                                                               -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
    2019 年                            -37,866,664.06
    小   计                            -67,159,696.97                   -36,148,031.4816、 其他非流动资产
                                                                                      单位:元 币种:人民币
                  项目                         期末余额                               期初余额
    预付工程款                                                    28,862,585.00                    1,230,185.00
    合    计                                                      28,862,585.00                    1,230,185.0017、 短期借款(1). 短期借款分类
                                                                                      单位:元 币种:人民币
                  项目                         期末余额                               期初余额
    担保借款                                             25,000,000.00                            35,000,000.00
    抵押借款                                             20,000,000.00                            18,000,000.00
    保证借款                                                                                       2,000,000.00
              合计                                       45,000,000.00                        55,000,000.00短期借款分类的说明:
    本公司期末质押借款余额 2,500 万元,系子公司湖南华升株洲雪松有限公司和湖南汇一制药机械有限公司分别向兴业银行长沙分行贷款 1,000 万元和 1,500 万元,上述贷款均由湖南华升集团公司承担连带保证责任,并以其持有的本公司 3,000 万流通股设定质押进行担保。
    本公司期末抵押借款余额 2,000 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 13,921,499.76 元的房产设定抵押担保。18、 应付票据
                                                                                      单位:元    币种:人民币
            种类                         期末余额                                     期初余额
    银行承兑汇票                                             1,600,000.00                            10,612,916.00
            合计                                         1,600,000.00                            10,612,916.00
    说明:期末无已到期未支付的应付票据。19、 应付账款(1). 应付账款列示
                                                                                      单位:元    币种:人民币
                  项目                       期末余额                                 期初余额
    1 年以内                                           84,541,638.14                                 48,809,546.19
    1-2 年                                               3,346,560.54                                 8,533,133.00
    2-3 年                                               7,217,056.72                                 4,267,158.10
                                                    70 / 93
                                                  2014 年年度报告
    3 年以上                                                 13,401,093.59                           12,450,581.82
    合    计                                                108,506,348.99                           74,060,419.11
    账龄超过 1 年的应付账款主要为应付材料采购款。20、 预收款项(1). 预收账款项列示
                                                                                      单位:元 币种:人民币
                项目                               期末余额                             期初余额
    1 年以内                                                   23,402,473.81                        84,380,286.69
    1-2 年                                                      4,294,764.21                        12,170,047.85
    2-3 年                                                      1,413,009.01                         2,695,781.73
    3 年以上                                                    7,519,138.31                         7,484,642.70
                合计                                       36,629,385.34                      106,730,758.97(2). 账龄超过 1 年的重要预收款项
    账龄超过 1 年的预收账款主要系未结算货款,期末无账龄 1 年以上重要的预收款项。21、 应付职工薪酬(1).应付职工薪酬列示:
                                                                                      单位:元    币种:人民币
          项目                 期初余额                 本期增加            本期减少              期末余额
    一、短期薪酬                    7,407,337.72           124,116,345.46      121,075,187.34        10,448,495.84
    二、离职后福利-设定提存        35,664,884.95            21,210,074.47       15,148,419.01        41,726,540.41计划
          合计                 43,072,222.67           145,326,419.93      136,223,606.35        52,175,036.25(2).短期薪酬列示:
                                                                                        单位:元 币种:人民币
            项目                   期初余额             本期增加            本期减少             期末余额
    一、工资、奖金、津贴和补贴         1,188,466.89        107,539,484.59      100,054,184.62        8,673,766.86
    二、职工福利费                                           1,781,413.52         1,781,413.52
    三、社会保险费                     1,345,065.32          7,485,425.08         8,518,384.33         312,106.07
    其中:医疗保险费                     483,279.24          5,884,449.30         6,249,971.15         117,757.39
      工伤保险费                     861,786.08          1,141,053.39         1,808,490.79         194,348.68
      生育保险费                                           459,922.39           459,922.39
    四、住房公积金                     4,153,449.17          6,085,280.56         9,463,261.56         775,468.17
    五、工会经费和职工教育经费           720,356.34          1,224,741.71         1,257,943.31         687,154.74
            合计                   7,407,337.72        124,116,345.46      121,075,187.34       10,448,495.84(3).设定提存计划列示
           项目                       期初余额             本期增加          本期减少             期末余额
    1、基本养老保险                      35,032,505.70        19,561,279.31     13,793,021.80        40,800,763.21
    2、失业保险费                           632,379.25         1,648,795.16      1,355,397.21           925,777.20
           合计                      35,664,884.95        21,210,074.47     15,148,419.01        41,726,540.41
                                                      71 / 93
                                               2014 年年度报告22、 应交税费
                                                                                          单位:元 币种:人民币
                 项目                               期末余额                                期初余额
    增值税                                                          7,683,651.60                         3,097,248.53
    营业税                                                            198,591.22                           148,862.27
    企业所得税                                                     11,683,864.92                        29,971,298.00
    个人所得税                                                        119,055.07                           948,308.14
    城市维护建设税                                                    896,631.08                           576,641.51
    房产税                                                            509,462.35                            71,917.26
    土地使用税                                                      1,934,338.21                         1,933,170.96
    教育费附加                                                        826,412.09                           455,483.76
    其他                                                               25,970.49                           158,871.02
                 合计                                          23,877,977.03                        37,361,801.4523、 其他应付款(1). 按款项性质列示其他应付款
                                                                                          单位:元 币种:人民币
                项目                            期末余额                                  期初余额
    往来款                                                 38,626,195.18                              23,255,723.10
    押金及保证金                                           11,944,660.92                               8,678,710.41
    其 他                                                   6,528,895.93                               4,590,591.14
                合计                                    57,099,752.03                              36,525,024.65(2). 账龄超过 1 年的重要其他应付款
       期末无账龄 1 年以上重要的其他应付款。24、 长期应付款
    (1).    按款项性质列示长期应付款:
                                                                                          单位:元 币种:人民币
                项目                                 期初余额                               期末余额
    湖南华升集团公司                                             28,003,031.26                          28,003,031.26
    合 计                                                        28,003,031.26                          28,003,031.2625、 递延收益
                                                                                            单位:元   币种人民币
        项目            期初余额         本期增加              本期减少        期末余额            形成原因
    政府补助                14,271,292.82                          4,428,186.47    9,843,106.35
    合 计                 14,271,292.82                          4,428,186.47    9,843,106.35
                                                     72 / 93
                                            2014 年年度报告涉及政府补助的项目:
                                                                              单位:元    币种:人民币
    负债项目      期初余额     本期新增补助 本期计入营业外      其他变动   期末余额     与资产相关/与收
                                 金额       收入金额                                      益相关
    环保拨款           80,000.00                    20,000.00                   60,000.00 与资产相关
    超高支及新型      196,000.00                    49,000.00                  147,000.00 与资产相关含麻多元复合纤维纺织印染技术
    高档苎麻生产    1,591,666.67                    318,333.33               1,273,333.34 与资产相关线节能改造
    高档苎麻针织      124,285.71                     20,714.29                 103,571.42 与资产相关面料生产线
    国家科技支撑      871,111.11                    108,888.89                 762,222.22 与资产相关项目研究经费
    技改拨款          559,999.84                    279,999.96                 279,999.88 与资产相关
    环保改造拨款    2,250,000.00                    562,500.00               1,687,500.00 与资产相关
    高档面料关键      429,479.30                    166,250.04                 263,229.26 与资产相关技术项目
    新型工艺化项    1,187,500.02                    150,000.00               1,037,500.02 与资产相关目拨款
    节能减排项目      520,000.09                    260,000.04                 260,000.05 与资产相关拨款
    创新能力建设    2,950,000.04                    737,499.96               2,212,500.08 与资产相关项目拨款
    节能减排与高    1,275,000.04                    212,499.96               1,062,500.08 与资产相关档产品生产线技改工程
    数控一体化        420,000.00   280,000.00       700,000.00                            与收益相关
    科学技术与设      247,500.00                     41,250.00                 206,250.00 与资产相关备(武大合作项目)
    高档生态麻制      568,750.00                     81,250.00                 487,500.00 与资产相关品加工技术成果转化
    新型工业化专    1,000,000.00                 1,000,000.00                               与收益相关项引导资金
    合计           14,271,292.82                 4,708,186.47                9,843,106.35
                                                73 / 93
                                                   2014 年年度报告26、 股本
                                                                                        单位:元     币种:人民币
                                                    本次变动增减(+、一)
                  期初余额          发行                  公积金                                       期末余额
                                               送股                      其他            小计
                                    新股                    转股
    股份总数        402,110,702.00                                                                       402,110,702.0027、 资本公积
                                                                                         单位:元 币种:人民币
        项目                 期初余额               本期增加               本期减少              期末余额
    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                                                      133,768,462.9428、 盈余公积
                                                                                         单位:元 币种:人民币
        项目                  期初余额              本期增加               本期减少               期末余额
    法定盈余公积                 19,709,353.00                                                       19,709,353.00
        合计                 19,709,353.00                                                       19,709,353.0029、 未分配利润
                                                                                         单位:元 币种:人民币
                  项目                                       本期                            上期
    调整前上期末未分配利润                                           158,043,834.26                   78,845,123.03调整期初未分配利润合计数(调增+,调减-)
    调整后期初未分配利润                                             158,043,834.26                      78,845,123.03
    加:本期归属于母公司所有者的净利润                               -31,684,906.77                      79,198,711.23减:提取法定盈余公积
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利
    转作股本的普通股股利
    期末未分配利润                                                   126,358,927.49                    158,043,834.26调整期初未分配利润明细:
    由于重大会计差错更正,影响期初未分配利润 8,389,932.00 元。30、 营业收入和营业成本
                                                                                          单位:元    币种:人民币
                                      本期发生额                                      上期发生额
      项目
                             收入                    成本                   收入                     成本
    主营业务                    892,670,994.81        825,425,120.38         969,979,865.77           908,578,487.21
    其他业务                     14,415,757.15          6,961,081.74          12,111,362.34             8,217,757.67
       合计                  907,086,751.96          832,386,202.12         982,091,228.11           916,796,244.88
                                                       74 / 93
                               2014 年年度报告31、 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
    营业税                                         576,522.80                        398,016.81
    城市维护建设税                               1,245,171.27                      1,843,953.75
    教育费附加                                     916,375.64                      1,361,538.38
    水利建设基金                                     6,000.00
                 合计                        2,744,069.71                     3,603,508.9432、 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                                8,361,429.03                      14,500,480.54
    运费                                        8,635,398.17                       9,880,805.79
    差旅费                                      3,600,315.19                       3,474,347.39
    社保费                                      1,538,917.73                       1,465,440.66
    办公费                                        431,449.11                         958,271.67
    业务宣传费及产品展览费                      2,047,969.45                       5,695,684.64
    业务招待费                                  1,167,299.81                         714,366.80
    委托代销手续费                              1,593,044.97                         638,882.54
    交易会及出国费                              1,610,186.04                       1,728,654.86
    设备调试费                                  1,849,886.34                         873,090.24
    其他                                        3,755,915.26                       7,819,200.04
    合    计                                   34,591,811.10                      47,749,225.1733、 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                                         24,247,515.56              26,427,330.29
    业务招待费                                           1,915,808.88              3,532,686.00
    差旅费                                               2,491,089.05              2,875,427.44
    办公费                                               2,476,714.59              2,704,599.55
    折旧费                                               4,693,577.65              5,265,148.24
    社保费                                               4,829,433.04              5,735,960.47
    税金                                                 4,715,970.93              3,097,776.37
    无形资产摊销                                         3,805,646.19              3,842,985.76
    研发费用                                             7,762,759.28             14,323,328.55
    其他                                               16,448,092.48              12,695,417.67
    合    计                                           73,386,607.65              80,500,660.34
                                   75 / 93
                                         2014 年年度报告34、 财务费用
                                                                                单位:元 币种:人民币
                    项目                                本期发生额                  上期发生额
    利息支出                                                        2,412,009.27               4,467,369.20
    减:利息收入                                                  -3,157,359.28                 -614,503.26
    汇兑损失                                                      -5,077,264.56                7,571,358.93
    其他                                                              445,752.47                 537,464.99
                    合计                                      -5,376,862.10               11,961,689.8635、 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                                        -852,988.37                          28,964,538.18
    二、存货跌价损失                                  2,341,370.69                           11,530,767.12三、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                                     16,000,000.00                     12,000,000.00十四、其他
                 合计                                  17,488,382.32                     52,495,305.3036、 投资收益
                                                                                单位:元 币种:人民币
                  项目                      本期发生额                          上期发生额
    权益法核算的长期股权投资收益                        558,871.89                              840,224.87
    处置长期股权投资产生的投资收益                                                          240,995,422.53以公允价值计量且其变动计入当期损益的金融资产在持有期间的投资收益处置以公允价值计量且其变动计入当期损益的金融资产取得的投资收益持有至到期投资在持有期间的投资收益可供出售金融资产等取得的投资收益处置可供出售金融资产取得的投资收益丧失控制权后,剩余股权按公允价值重新计量产生的利得
    理财产品所得                                            1,684,754.71
                  合计                                  2,243,626.60                    241,835,647.4037、 营业外收入
                                             76 / 93
                                          2014 年年度报告
                                                                                  单位:元 币种:人民币
                                                                                计入当期非经常性损益的金
         项目              本期发生额                       上期发生额
                                                                                          额
    非流动资产处置利得合计           1,100,659.96                      904,683.95               1,100,659.96
    其中:固定资产处置利得           1,100,659.96                      904,683.95               1,100,659.96
      无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                        12,249,318.26                   11,891,063.60              12,249,318.26
    其它                             2,175,677.24                      647,728.47               2,175,677.24
          合计                  15,525,655.46                   13,443,476.02              15,525,655.46计入当期损益的政府补助
                                                                                  单位:元 币种:人民币
       补助项目            本期发生金额                 上期发生金额            与资产相关/与收益相关
    环保拨款                            20,000.00                       20,000.00 与资产相关
    超高支及新型含麻多元复              49,000.00                       49,000.00 与资产相关合纤维纺织印染技术
    株洲市三项科技经费                                                  11,250.00 与资产相关
    高档苎麻生产线节能改造             318,333.33                      318,333.33 与资产相关
    高档苎麻针织面料生产线              20,714.29                       20,714.29 与资产相关
    科学技术与设备(武大合作            41,250.00                       41,250.00 与资产相关项目)
    高档生态麻制品加工技术              81,250.00                       81,250.00 与资产相关成果转化
    国家科技支撑项目研究经             108,888.89                      108,888.89 与资产相关费
    技改拨款                           279,999.96                      279,999.96 与资产相关
    环保改造拨款                       562,500.00                      562,500.00 与资产相关
    高档面料关键技术项目               166,250.04                      166,250.04 与资产相关(2007BAE47B00)
    新型工艺化项目拨款                 150,000.00                      150,000.00 与资产相关
    节能减排项目拨款                   260,000.04                      260,000.04 与资产相关
    创新能力建设项目拨款               737,499.96                      737,499.96 与资产相关
    苎麻纺织印染节能减排与             212,499.96                      212,499.96 与资产相关高档产品生产线技改工程
    数控一体化                         700,000.00                                 与收益相关
    4050 社保费补贴款                4,300,947.62                    6,273,717.00 与收益相关
    岳阳市劳动局岗位补贴               126,000.00                                 与收益相关
    长沙市财政局 2013 年度第                                           800,000.00 与收益相关六批科技计划(重大专项)项目资金
    湖南省财政管理局技术创             100,000.00                      210,000.00 与收益相关新奖
    中小企业国际市场开脱资             110,000.00                      154,400.00 与收益相关金补贴
    财政局专项资助资金                                                 200,000.00 与收益相关
                                              77 / 93
                                              2014 年年度报告
    长沙高新区发明专利实施                  140,000.00                       73,000.00 与收益相关奖
    中小企业技改拨款                                                        300,000.00 与收益相关
    2013 年推进新型工业化专                                                 200,000.00 与收益相关项引导资金
    CM3/5-500 型非 PVC 多层共                                               300,000.00 与收益相关挤输液膜吹膜机生产补贴
    RDY6A 型智能化非 PVC 膜软                                               100,000.00 与收益相关袋大输液自动生产线生产补贴
    知识产权局专利资助                        62,000.00                     189,299.14 与收益相关
    新型工业化专项引导资金                 2,200,000.00                                与收益相关补贴
    企业研发及技术改造项目                  100,000.00                                 与收益相关补助资金
    湖南省公共服务平台项目                  800,000.00                                 与收益相关资金
    国家科技支撑计划项目资                  541,674.75                                 与收益相关金
    其他补贴                                  60,509.42                      71,210.99 与收益相关
    合 计                                 12,249,318.26                  11,891,063.6038、 营业外支出
                                                                                     单位:元 币种:人民币
                                                                                   计入当期非经常性损益的金
          项目                 本期发生额                       上期发生额
                                                                                               额
    非流动资产处置损失合                     24,449.12                    578,401.17                   24,449.12计
    其中:固定资产处置损失                   24,449.12                    578,401.17                   24,449.12
      无形资产处置损失债务重组损失非货币性资产交换损失对外捐赠
    罚款支出                                 39,175.79                    605,269.53                  39,175.79
    存货报废及毁损                          346,598.90                  5,199,836.81                 346,598.90
    其他                                     13,516.84                    746,895.30                  13,516.84
          合计                          423,740.65                  7,130,402.81                 423,740.6539、 所得税费用(1) 所得税费用表
                                                                                      单位:元 币种:人民币
                  项目                           本期发生额                           上期发生额
    当期所得税费用                                             4,445,878.18                       23,094,133.32
    递延所得税费用                                           -2,221,686.66                          3,000,926.55
                  合计                                     2,224,191.52                       26,095,059.87(2)会计利润与所得税费用调整过程:
                                                  78 / 93
                                            2014 年年度报告
                         项目                                                 本期发生额
    利润总额                                                                                       -30,787,917.43
    按法定/适用税率计算的所得税费用                                                                 -5,501,280.64
    子公司适用不同税率的影响                                                                         1,168,086.69调整以前期间所得税的影响非应税收入的影响
    不可抵扣的成本、费用和损失的影响                                                                   547,206.14使用前期未确认递延所得税资产的可抵扣亏损的影响
    本期未确认递延所得税资产的可抵扣暂时性差异或可抵                                                 6,192,836.73扣亏损的影响
    研发费用加计扣除                                                                                  -182,657.38
    所得税费用                                                                                       2,224,191.5240、 现金流量表项目
    (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                               本期发生额                           上期发生额
    收到的往来款                                                33,960,619.94                        35,695,209.54
    政府补贴                                                     7,360,622.37                         8,871,627.13
    利息收入                                                     3,157,359.28                           614,503.26
    其他款项                                                       554,331.42                             5,010.08
                 合计                                       45,032,933.01                        45,186,350.01
    (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                             本期发生额                            上期发生额
    管理费用中的付现费用                                       26,349,043.90                         39,229,235.58
    营业费用中的付现费用                                       22,467,519.51                         31,783,303.97
    财务费用中手续费                                              445,752.47                            537,464.99
    支付往来款及其他                                              298,774.28                         26,872,478.18
                  合计                                     49,561,090.16                         98,422,482.7241、 现金流量表补充资料(1) 现金流量表补充资料
                                                                                       单位:元 币种:人民币
                补充资料                              本期金额                             上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                       -33,012,108.95                     91,038,254.36
    加:资产减值准备                                              17,488,382.32                     52,495,305.30
    固定资产折旧、油气资产折耗、生产性生物                        13,888,378.41                     14,203,848.20资产折旧
    无形资产摊销                                                   3,805,646.19                      3,805,646.19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                         1,076,210.84                       -326,282.78损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)
                                                   79 / 93
                                            2014 年年度报告公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                 2,412,009.27               4,467,369.20
    投资损失(收益以“-”号填列)                                -2,243,626.60            -241,835,647.40
    递延所得税资产减少(增加以“-”号填列)                      -2,221,686.66               3,000,926.55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)                           -80,216,146.58               -85,795,030.72
    经营性应收项目的减少(增加以“-”号填                      -1,104,939.71               -73,894,351.67列)
    经营性应付项目的增加(减少以“-”号填                     -30,125,985.36               147,391,148.71列)其他
    经营活动产生的现金流量净额                                -110,253,866.83               -85,448,814.062.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                                             104,749,048.30                70,292,531.92
    减:现金的期初余额                                          70,292,531.92               120,002,302.41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                                      34,456,516.38             -49,709,770.49(2) 本期收到的处置子公司的现金净额
                                                                                金额本期处置子公司于本期收到的现金或现金等价物减:丧失控制权日子公司持有的现金及现金等价物
    加:以前期间处置子公司于本期收到的现金或现金等价物                                      175,791,074.24
    其中:湖南华一房地产开发有限公司                                                    175,791,074.24
    处置子公司收到的现金净额                                                                175,791,074.24(3) 现金和现金等价物的构成
                                                                              单位:元 币种:人民币
                项目                                 期末余额                     期初余额
    一、现金                                                   104,749,048.30               70,292,531.92
    其中:库存现金                                                 145,172.33                  118,006.32
    可随时用于支付的银行存款                               103,987,022.02               69,559,842.25
    可随时用于支付的其他货币资金                               616,853.95                  614,683.35
    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                               104,749,048.30                70,292,531.92其中:母公司或集团内子公司使用受限制的现金和现金等价物其他说明:
                                                80 / 93
                                                             2014 年年度报告其他货币资金中期初 3,542,500.00 元和期末 480,000.00 元票据保证金,系对使用有限制的款项,不作为现金。42、 所有权或使用权受到限制的资产
                                                                                                  单位:元 币种:人民币
                    项目                                          期末账面价值                       受限原因
    货币资金                                                                       480,000.00 票据保证金应收票据存货
    固定资产                                                                            13,921,499.76 借款抵押物无形资产
                    合计                                                              14,401,499.76                          /七、在其他主体中的权益1、 在子公司中的权益(1). 企业集团的构成
                                                                                                         持股比例(%)                      取得
           子公司名称                   主要经营地                注册地              业务性质
                                                                                                       直接      间接                     方式
    湖南华升工贸有限公司                    长沙            湖南省长沙市                  贸易             99.00%                         设立
    湖南华升洞庭麻业有限公司                岳阳            湖南省岳阳市                  纺织业           88.85%     1.00%               设立
    湖南华升株洲雪松有限公司                株洲            湖南省株洲市                  纺织业           87.44%                         设立
    湖南汇一制药机械有限公司                长沙            湖南省长沙市                  制造业           51.00%                         同一控制下
                                                                                                                                      企业合并
    湖南华升服饰股份有限公司                长沙            湖南省长沙市                  服饰业           70.00%          30.00%         设立(2). 重要的非全资子公司
                                                                                                                      单位:元 币种:人民币
                              少数股东持股           本期归属于少数股东的               本期向少数股东宣告分            期末少数股东权益余
    子公司名称
                                  比例                       损益                             派的股利                          额
    湖南汇一制药机械有                                                                                                               20,205,097.53
                        49%                          995,754.90限公司(3).重要非全资子公司的主要财务信息
                                                                                                               单位:万元 币种:人民币
                                 期末余额                                                              期初余额子公
                                                    非流
    司名      流动     非流动     资产        流动              负债            流动        非流动       资产          流动负        非流动     负债
                                                    动负
    称      资产     资产       合计        负债              合计            资产        资产         合计            债            负债     合计
                                                      债
    湖南汇     12,398   2,595      14,993      10,865            10,865          13,074        2,812      15,886         11,866           100   11,966一制药机械有限公司
                                               本期发生额                                                    上期发生额
    子公司名称                                       综合收益       经营活动现                                        综合收益          经营活动现
                      营业收入          净利润                                         营业收入       净利润
                                                      总额           金流量                                            总额              金流量
    湖南汇一制药机              8,397          207              207              -612         8,914                96                96         -1,434械有限公司
                                                                   81 / 93
                                                  2014 年年度报告2、 在合营企业或联营企业中的权益(1). 重要的合营企业或联营企业
                                                                                                 单位:元     币种:人民币
                                                                                   持股比例(%)             对合营企业或
                                                                                                           联营企业投资
    合营企业或联营企业名称     主要经营地    注册地         业务性质
                                                                             直接             间接         的会计处理方
                                                                                                                 法
    湖南英捷高科技有限公司     湖南省       湖南省        制造业                       20.81                   权益法核算(2). 重要合营企业的主要财务信息
                                                                                                 单位:元 币种:人民币
                                            期末余额/ 本期发生额                           期初余额/ 上期发生额
    流动资产                                62,185,102.31                                68,104,412.03
    其中:现金和现金等价物
    非流动资产                              35,735,004.95                                31,646,985.57
    资产合计                                97,920,107.26                                99,751,397.60
    流动负债                                17,436,235.66                                19,253,286.69
    非流动负债                               1,788,589.22                                 4,488,421.48
    负债合计                                19,224,824.88                                23,741,708.17少数股东权益
    归属于母公司股东权益                    78,695,282.38                                  76,009,689.43
    按持股比例计算的净资产份额              16,376,488.26                                  15,817,616.37调整事项--商誉--内部交易未实现利润--其他
    对联营企业权益投资的账面价值             16,711,647.08                                 16,152,775.19存在公开报价的联营企业权益投资的公允价值
    营业收入                                                        51,001,702.33                               60,767,347.10财务费用所得税费用
    净利润                                                              2,685,592.95                             4,037,601.50终止经营的净利润其他综合收益
    综合收益总额                                                        2,685,592.95                             4,037,601.50本年度收到的来自联营企业的股利八、与金融工具相关的风险
    本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对本公司经营业绩的负面影响降至最低水平,使股东和其他权益投资者的利益最大化。基于该风险管理目标,本公司风险管理的基本策略是确认和分析本公司面临
                                                      82 / 93
                                                  2014 年年度报告的各种风险,建立适当的风险承受底线和进行风险管理,并及时可靠地对各种风险进行监督,将风险控制在限定的范围内。
    本公司在日常活动中面临各种与金融工具相关的风险,主要包括信用风险、流动风险及市场风险。管理层已审议并批准管理这些风险的政策,概括如下。
    (一) 信用风险
    信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。
    本公司的信用风险主要来自银行存款和应收款项。为控制上述相关风险,本公司分别采取了以下措施。
    1. 银行存款
    本公司将银行存款存放于信用评级较高的金融机构,故其信用风险较低。
    2. 应收款项
    本公司定期对采用信用方式交易的客户进行信用评估。根据信用评估结果,本公司选择与经认可的且信用良好的客户进行交易,并对其应收款项余额进行监控,以确保本公司不会面临重大坏账风险。
    由于本公司的应收账款风险点分布于多个合作方和多个客户,截至 2014 年 12 月 31 日,本公司应收账款的21.31%(2013 年 12 月 31 日:29.75 %)源于余额前五名客户,本公司不存在重大的信用集中风险。
    (1) 本公司的应收款项中未逾期且未减值的金额,以及虽已逾期但未减值的金额和逾期账龄分析如下:
                                                 期末数
    项   目                                        已逾期未减值
                   未逾期未减值                                              合 计
                                    1 年以内       1-2 年       2 年以上
    应收票据             6,270,050.00                                          6,270,050.00
    小   计              6,270,050.00                                          6,270,050.00
    (续上表)
                                                 期初数
    项   目                                        已逾期未减值
                   未逾期未减值                                              合 计
                                    1 年以内       1-2 年       2 年以上
    应收票据             8,567,678.40                                          8,567,678.40
    小   计              8,567,678.40                                          8,567,678.40
    (2) 单项计提减值的应收款项情况见本财务报表附注合并财务报表项目注释之应收款项说明。
    (二) 流动风险
    流动风险,是指本公司在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。流动风险可能源于无法尽快以公允价值售出金融资产;或者源于对方无法偿还其合同债务;或者源于提前到期的债务;或者源于无法产生预期的现金流量。
    为控制该项风险,本公司综合运用票据结算、银行借款等多种融资手段,并采取长、短期融资方式适当结合,优化融资结构的方法,保持融资持续性与灵活性之间的平衡。本公司已从多家商业银行取得银行授信额度以满足营运资金需求和资本开支。
    金融负债按剩余到期日分类
                                                      83 / 93
                                                       2014 年年度报告
                                                     期末数
    项    目
                    账面价值       未折现合同金额       1 年以内          1-3 年      3 年以上
    银行借款          45,000,000.00     46,698,994.22     46,698,994.22
    应付票据            1,600,000.00     1,600,000.00      1,600,000.00
    应付账款         108,506,348.99    108,506,348.99    108,506,348.99
    其他应付款        57,099,752.03     57,099,752.03     57,099,752.03
    小    计        212,206,101.02    213,905,095.24    213,905,095.24
      (续上表)
                                                      期初数
    项    目
                    账面价值       未折现合同金额       1 年以内          1-3 年      3 年以上
    银行借款         55,000,000.00       56,252,713.33    56,252,713.33
    应付票据         10,612,916.00       10,612,916.00    10,612,916.00
    应付账款         74,060,419.11       74,060,419.11    74,060,419.11
    其他应付款       36,525,024.65       36,525,024.65    36,525,024.65
    小    计        176,198,359.76     177,451,073.09   177,451,073.09
      (三) 市场风险
      市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险。市场风险主要包括利率风险和外汇风险。
      1. 利率风险
      利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。本公司面临的市场利率变动的风险主要与本公司以浮动利率计息的借款有关。
      截至2014年12月31日,本公司以同期同档次国家基准利率上浮一定百分比的利率计息的银行借款人民币45,000,000.00元(2013年12月31日:人民币55,000,000.00元),在其他变量不变的假设下,假定利率变动50个基准点,不会对本公司的利润总额和股东权益产生重大的影响。
      2. 外汇风险
      外汇风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。本公司面临的汇率变动的风险主要与本公司外币货币性资产和负债有关。对于外币资产和负债,如果出现短期的失衡情况,本公司会在必要时按市场汇率买卖外币,以确保将净风险敞口维持在可接受的水平。
      本公司期末外币货币性资产和负债情况见本财务报表附注合并财务报表项目注释其他之外币货币性项目说明。九、关联方及关联交易1、 本企业的母公司情况
                                                                                          母公司对本
                                                               业务                                     母公司对本企业
    母公司名称                        注册地                                注册资本       企业的持股
                                                               性质                                     的表决权比例(%)
                                                                                            比例(%)
    湖南华升集团公司       长沙市天心区芙蓉中路三段 420 号         投资      261,240,000.00         40.11             40.11
                                                           84 / 93
                                               2014 年年度报告2、 本企业的子公司情况本企业子公司的情况详见附注本公司的子公司情况详见本财务报表附注在其他主体中的权益之说明。3、 本企业合营和联营企业情况本企业重要的合营或联营企业详见附注本公司重要联营企业详见本财务报表附注在其他主体中的权益之说明。本期与本公司发生关联方交易,或前期与本公司发生关联方交易形成余额的其他合营或联营企业情况如下
              合营或联营企业名称                                    与本企业关系
            湖南英捷高科技有限公司                                本公司的联营企业4、 其他关联方情况
                其他关联方名称                                        其他关联方与本企业关系
        沅江洞庭士达麻纺织厂有限公司                                        股东的子公司
          深圳市华顺达实业有限公司                                          股东的子公司5、 关联交易情况(1). 关联担保情况本公司作为被担保方
                                                                                       单位:元 币种:人民币
      担保方             担保金额            担保起始日               担保到期日       担保是否已经履行完毕
    湖南华升集团公司             25,000,000 2012-11-30               2015-12-31          否(2). 关键管理人员报酬
                                                                                       单位:元 币种:人民币
                项目                                 本期发生额                            上期发生额
    关键管理人员报酬                                                      126.97 万元                  143.14 万元6、 关联方应收应付款项(1). 应付项目
                                                                                          单位:元 币种:人民币
    项目名称                  关联方                         期末账面余额               期初账面余额
    应付账款        沅江洞庭士达麻纺厂有限公司                       10,284,144.45                   10,217,063.67
    其他应付款      深圳市华顺达实业有限公司                           1,181,205.59                   1,181,205.59
    其他应付款      湖南华升集团公司                                 32,413,344.34                   14,315,061.37
    长期应付款      湖南华升集团公司                                 28,003,031.26                   28,003,031.26十、承诺及或有事项
    截至资产负债表日,本公司不存在需要披露的重大承诺事项及重大或有事项。十一、 资产负债表日后事项
    根据 2014 年 8 月 13 日华升股份公司董事会的公告,上海大智慧股份有限公司及其全资子公司 上海大智慧财汇数据科技有限公司拟与湘财证券股份有限公司现有全体股东签订《重组意向书》,上海大智慧股份有限公司、上海大智慧财汇数据科技有限公司拟通过向湘财证券股东非公开发行上海大智慧股份有限公司股份及支付现金的方式购买湘
                                                   85 / 93
                                                       2014 年年度报告财证券 100%的股份。 上海大智慧股份有限公司将以发行股份方式购买本公司持有的湘财证券股份。公司直接持有湘财证券股份有限公司 2.29%的股份。交易完成后,公司持有的湘财证券股份有限公司股份将全部转换为上海大智慧股份有限公司新增股份。截至资产负债表日,上述重组尚在进行中。十二、 其他重要事项1、 前期会计差错更正(1). 追溯重述法
                                                                                                   单位:元   币种:人民币
                                                                                       受影响的各个比较
                      会计差错更正的内容                                 处理程序                            累积影响数
                                                                                       期间报表项目名称
                                                                      本项差错经公     应交税费              -6,864,810.281) 公司控股子公司湖南华升洞庭麻业有限公司(以下简称华升洞麻公司)
                                                                      司六届第十次
    系高新技术企业,按规定所得税税率为 15%,2013 年度华升洞麻公司对外     董事会审议通
                                                                      过,本期采用追转让持有的岳阳华一房地产开发有限公司的股权,取得投资收益
                                                                      溯重述法对该
    221,344,377.34 元,公司在编制 2013 年年度报告时,该项股权转让收益     项差错进行了
                                                                      更正。应适用的所得税税率尚未取得主管税务机关的确认,而华升洞麻的应纳税所得额主要来源于该笔投资收益,根据谨慎性原则,对华升洞麻公司的2013 年度应纳税所得额按 25%计提了应交企业所得税。2014 年 8 月经岳阳市岳阳楼区税务机关对备案高新技术企业认定减免税资料的批准,同意华升洞麻公司 2013 年度按应纳税所得额的 15%缴纳企业所得税。按照经批准的所得税计缴标准,追溯调整了 2013 年度应缴的企业所得税。2) 公司控股子公司湖南汇一制药机械有限公司(以下简称汇一药机公司)系高新技术企业,按规定所得税税率为 15%。根据长沙市高新区税务局2014 年 11 月 17 日出具的税务事项告知书,认定汇一药机公司自 2012 年度起生产经营活动发生了重大变化,产品(服务)不再属于《国家重点支持的高新技术领域》规定的范围,应从生产经营变化之日起不得享受高新技术企业所得税减免税优惠,自 2012 年起按应纳税所得额的 25%缴纳企业所得税;同时公司根据税务机关的要求,对 2012 年、2013 年度的企业所得税、增值税计缴情况进行了自查,对出现的差异进行了补缴。汇一药机公司按照税务机关核准确定的所得税税率及税收自查情况,追溯调整了应缴的企业所得税及增值税,并缴纳了相关的滞纳金。根据公司与湖南华升集团有限公司签订的股权转让协议的相关约定,湖南华升集团公司持有的汇一药机公司 51%的股权转让基准日为 2012 年 6 月 30 日,转让给华升股份公司的交割日为 2012 年 12 月 31 日,对转让基准日至交割日形成的损益由原股东享有;根据调整的转让基准日至交割日的损益,对相关的往来款项进行了追溯调整。
                                                                                       其他应付款            -1,720,755.19
                                                                                       主营业务成本              40,562.97
                                                                                       营业外支出                69,930.49
                                                                                       所得税费用            -8,696,058.93
                                                                                       未分配利润             8,389,932.00
                                                                                       少数股东权益             195,633.47
                                                            86 / 93
                                                                2014 年年度报告2、 分部信息
    (1).      报告分部的确定依据与会计政策:
      公司以内部组织结构、管理要求、内部报告制度等为依据确定经营分部。公司的经营分部是指同时满足下列条件的组成部分:
      (1) 该组成部分能够在日常活动中产生收入、发生费用;
      (2) 管理层能够定期评价该组成部分的经营成果,以决定向其配置资源、评价其业绩;
      (3) 能够通过分析取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。
    (2).      其他说明:因公司资产、负债为各个产品和地区共同占有,故没有按分部披露。3、 其他外币货币性项目
    项   目                                  期末外币余额                           折算汇率                    期末折算成人民币余额
    应收账款                                                 6,557,973.22                                6.1190                   40,128,238.11
       其中:美元                                        6,557,973.22                                6.1190                   40,128,238.11
    预收账款                                                 2,663,356.50                                6.1190                   16,297,078.41
       其中:美元                                        2,663,356.50                                6.1190                   16,297,078.41十三、 母公司财务报表主要项目注释1、 其他应收款(1). 其他应收款分类披露:
                                                                                                                 单位:元 币种:人民币
                                   期末余额                                                              期初余额
             账面余额                  坏账准备                                    账面余额                  坏账准备类
                                    计提                       账面                                                   计提    账面
    别              比例                                                                            比例
      金额                金额      比例                       价值               金额                     金额       比例    价值
                (%)                                                                             (%)
                                    (%)                                                                                (%)按信用风险特征组合计提坏账准备的其他应收款
          32,326,166.14   100.00    13,002,198.31   40.22     19,323,967.83     32,304,200.00   100.00    6,560,260.00   20.31     25,743,940.00
    合        32,326,166.14    /        13,002,198.31    /        19,323,967.83     32,304,200.00    /        6,560,260.00    /        25,743,940.00计组合中,按账龄分析法计提坏账准备的其他应收款:√适用□不适用
                                                                                                                 单位:元        币种:人民币
                                                                                                期末余额
                          账龄
                                                                 其他应收款                     坏账准备                      计提比例
    1 年以内                                                               21,966.14                      1,098.31                            5.00
    1至2年                                                                                                                                   10.00
    2至3年                                                             16,005,000.00                  4,801,500.00                           30.00
    3至4年                                                             16,199,200.00                  8,099,600.00                           50.00
    4至5年                                                                                                                                   80.00
                                                                      87 / 93
                                                     2014 年年度报告
    5 年以上                                                     100,000.00            100,000.00                 100.00
                    合计                                  32,326,166.14         13,002,198.31(2). 其他应收款按款项性质分类情况
               款项性质                               期末账面余额                           期初账面余额
    拆借款                                                          32,199,200.00                          32,199,200.00
    应收暂付款                                                         126,966.14                             105,000.00
                  合计                                          32,326,166.14                          32,304,200.00(3). 按欠款方归集的期末余额前五名的其他应收款情况:
                                                                                          单位:元 币种:人民币
                                                                          占其他应收款期末余      坏账准备
    单位名称             款项的性质       期末余额              账龄
                                                                          额合计数的比例(%)       期末余额
    湖南华升株洲雪松     往来款             16,000,000.00 2-3 年                            49.50       4,800,000.00有限公司
    湖南华升株洲雪松     往来款             7,100,000.00 3-4 年                                21.96         3,550,000.00有限公司
    湖南华升洞庭麻业     往来款             9,099,200.00 3-4 年                                28.15         4,549,600.00有限公司
    陈建强               借支                  100,000.00 5 年以上                              0.31           100,000.00
    高向阳               借支                    5,000.00 2-3 年                                0.02             1,500.00
       合计                   /         32,304,200.00        /                             99.94        13,001,100.002、 长期股权投资
                                                                                             单位:元    币种:人民币
                                               期末余额                                    期初余额
           项目
                                 账面余额      减值准备       账面价值       账面余额      减值准备     账面价值
    对子公司投资                  467,692,529.18               467,692,529.18 467,692,529.18             467,692,529.18
    对联营、合营企业投资           16,711,647.08                16,711,647.08 16,152,775.19               16,152,775.19
          合计                484,404,176.26               484,404,176.26 483,845,304.37             483,845,304.37(1) 对子公司投资
                                                                                             单位:元 币种:人民币
                                                                                               本期计提   减值准备
    被投资单位                期初余额          本期增加      本期减少       期末余额
                                                                                               减值准备   期末余额
    湖南华升工贸有限            73,087,805.80                                   73,087,805.80公司
    湖南华升株洲雪松            160,281,722.34                                 160,281,722.34有限公司
    湖南华升洞庭麻业            153,731,695.18                                 153,731,695.18有限公司
    湖南华升服饰股份            14,700,000.00                                   14,700,000.00有限公司
    湖南汇一制药机械            65,891,305.86                                   65,891,305.86有限公司
    合 计                     467,692,529.18                                 467,692,529.18
                                                           88 / 93
                                                 2014 年年度报告(2) 对联营企业投资
                                                                                             单位:元   币种:人民币
                                                   本期增减变动
                                                                                                                  减值
                             追   减                 其他             宣告发
    投资          期初                     权益法下确         其他                计提                 期末          准备
                             加   少                 综合             放现金            其
    单位          余额                     认的投资损         权益                减值                 余额          期末
                             投   投                 收益             股利或            他
                                            益             变动                准备                               余额
                             资   资                 调整             利润一、联营企业
    湖南英捷   16,152,775.19                 558,871.89                                              16,711,647.08高科技有限责任公司
    合计      16,152,775.19                 558,871.89                                              16,711,647.083、 投资收益
                                                                                             单位:元 币种:人民币
                    项目                                        本期发生额                       上期发生额
    权益法核算的长期股权投资收益                                            558,871.89                       840,224.87
                    合计                                                558,871.89                       840,224.87十四、 补充资料1、 当期非经常性损益明细表
                                                                                             单位:元 币种:人民币
                      项目                                         金额                            说明
    非流动资产处置损益                                                     1,076,210.84越权审批或无正式批准文件的税收返还、减免
    计入当期损益的政府补助(与企业业务密切相关,                         12,249,318.26按照国家统一标准定额或定量享受的政府补助除外)
    除同公司正常经营业务相关的有效套期保值业务                            1,684,754.71外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                  1,776,385.71
    所得税影响额                                                         -1,622,182.54
    少数股东权益影响额                                                   -2,412,840.60
                    合计                                             12,751,646.382、 净资产收益率及每股收益
                                       加权平均净资产收益                             每股收益
           报告期利润
                                             率(%)                 基本每股收益                  稀释每股收益
    归属于公司普通股股东的净利润                      -4.5400                      -0.0788                       -0.0788
    扣除非经常性损益后归属于公司普                    -6.3700                      -0.1105                       -0.1105通股股东的净利润
                                                      89 / 93
                                               2014 年年度报告3、 会计政策变更相关补充资料√适用 □不适用公司根据财政部 2014 年发布的《企业会计准则第 2 号——长期股权投资》等八项会计准则变更了相关会计政策并对比较财务报表进行了追溯重述,重述后的 2013 年 1 月 1 日、2013 年 12 月 31 日合并资产负债表如下:
                                                                                         单位:元 币种:人民币
              项目                    2013 年 1 月 1 日        2013 年 12 月 31 日       2014 年 12 月 31 日流动资产:
    货币资金                               125,402,302.41              73,835,031.92          105,229,048.30
    结算备付金
    拆出资金
    以公允价值计量且其变动计入当期损益的金融资产
    衍生金融资产
    应收票据                                 2,653,579.20               8,567,678.40             6,270,050.00
    应收账款                                72,130,920.36              93,789,807.66          120,774,027.12
    预付款项                               125,691,825.91            120,909,397.21             57,809,487.72
    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                              27,842,864.29            195,211,028.92             25,089,336.60
    买入返售金融资产
    存货                                   422,591,359.65            234,335,430.47           315,475,418.47
    划分为持有待售的资产
    一年内到期的非流动资产
    其他流动资产                             4,091,954.87                                       10,255,074.69
      流动资产合计                         780,404,806.69            726,648,374.58           640,902,442.90非流动资产:
    发放贷款及垫款
    可供出售金融资产                       12,149,984.00             13,061,005.96             23,061,005.96
    持有至到期投资
    长期应收款
    长期股权投资                           15,312,550.32             16,152,775.19             16,711,647.08
    投资性房地产                           36,599,988.82             27,148,892.70             25,898,156.14
    固定资产                              193,989,439.66            171,880,571.16            153,519,062.31
    在建工程                                1,144,484.08              3,011,868.73             11,847,794.83
    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                              173,729,239.40            169,134,304.18            165,328,657.99
    开发支出
    商誉                                                             34,388,225.08             18,388,225.08
    长期待摊费用
    递延所得税资产                         27,059,872.79             24,058,946.24             26,280,632.90
    其他非流动资产                                                    1,230,185.00             28,862,585.00
                                                   90 / 93
                                       2014 年年度报告
      非流动资产合计               459,985,559.07          460,066,774.24     469,897,767.29
         资产总计                1,240,390,365.76        1,186,715,148.82   1,110,800,210.19流动负债:
    短期借款                       53,669,860.41           55,000,000.00      45,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    以公允价值计量且其变动计入当期损益的金融负债
    衍生金融负债
    应付票据                        6,425,760.00            10,612,916.00       1,600,000.00
    应付账款                      171,841,782.78            74,060,419.11     108,506,348.99
    预收款项                      142,711,675.64           106,730,758.97      36,629,385.34
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                   33,352,528.43           43,072,222.67      52,175,036.25
    应交税费                       24,050,941.45           37,361,801.45      23,877,977.03
    应付利息
    应付股利
    其他应付款                     79,475,453.08           36,525,024.65      57,099,752.03
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    划分为持有待售的负债
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                511,528,001.79           363,363,142.85     324,888,499.64非流动负债:
    长期借款
    应付债券
    其中:优先股
           永续债
    长期应付款                     28,003,031.26           28,003,031.26      28,003,031.26
    长期应付职工薪酬
    专项应付款
    预计负债
    递延收益                                               14,271,292.82        9,843,106.35
    递延所得税负债
    其他非流动负债                 16,080,729.29
      非流动负债合计               44,083,760.55            42,274,324.08      37,846,137.61
         负债合计                 555,611,762.34           405,637,466.93     362,734,637.25
    所有者权益:
    股本                          402,110,702.00           402,110,702.00     402,110,702.00
    资本公积                      121,909,997.03           133,768,462.94     133,768,462.94
    减:库存股
    其他综合收益
    专项储备
    盈余公积                       19,709,353.00           19,709,353.00      19,709,353.00
                                           91 / 93
                                        2014 年年度报告
    一般风险准备
    未分配利润                     78,845,123.03           158,043,834.26     126,358,927.49
       归属于母公司所有者权益合    622,575,175.06           713,632,352.20     681,947,445.43计
    少数股东权益                    62,203,428.36           67,445,329.69      66,118,127.51
       所有者权益合计               684,778,603.42          781,077,681.89     748,065,572.94
         负债和所有者权益总计     1,240,390,365.76        1,186,715,148.82   1,110,800,210.19
                                            92 / 93
                            2014 年年度报告
                     第十一节 备查文件目录
               载有法定代表人、主管会计工作负责人、会计机构负责人签名并签章的备查文件目录
               会计报表
    备查文件目录   载有会计师事务所盖章、注册会计师签名并盖章的审计报告原件
               报告期内在《上海证券报》上公开披露过的所有公司文件的正本及公告备查文件目录
               的原稿
                                                                       董事长:刘政
                                              董事会批准报送日期:2015 年 4 月 16 日
                                93 / 93
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