凤凰网首页 手机凤凰网

凤凰卫视
  • [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%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [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%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
华升股份(600156)公告正文

华升股份2007年半年度报告

公告日期 2007-07-27
股票简称:华升股份 股票代码:600156
                                     湖南华升股份有限公司2007年半年度报告
    
    
    
    
    目录
     一、重要提示 3
    二、公司基本情况 3
    三、股本变动及股东情况 4
    四、董事、监事和高级管理人员 6
    五、董事会报告 6
    六、重要事项 7
    七、财务会计报告(未经审计) 11
    八、备查文件目录 57
    
     一、重要提示
    1、本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、 董事黎晓彤,因公出差  董事邹年满,因公出差  独立董事李质仙,因公出差  3、公司半年度财务报告未经审计。 4、公司负责人徐春生、主管会计工作负责人李新宇及会计机构负责人(会计主管人员)李新宇声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况
    (一)公司基本情况简介
    1、 公司法定中文名称:湖南华升股份有限公司 公司法定中文名称缩写:华升股份 公司英文名称:Hunan Huasheng Co.,Ltd 公司英文名称缩写:HNHS 2、 公司A股上市交易所:上海证券交易所 公司A股简称:华升股份 公司A股代码:600156 3、 公司注册地址:湖南省长沙市芙蓉中路三段420号华升大厦七楼 公司办公地址:湖南省长沙市芙蓉中路三段420号华升大厦七楼 邮政编码:410015 公司电子信箱:hnhsgf@163.com 4、 公司法定代表人:徐春生 5、 公司董事会秘书:朱小明 电话:0731-5237818 传真:0731-5237861 E-mail:hnhsgf@163.com 联系地址:湖南省长沙市芙蓉中路三段420号华升大厦七楼 6、 公司信息披露报纸名称:上海证券报 登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司半年度报告备置地点:湖南省长沙市芙蓉中路三段420号华升大厦七楼董事会秘书办公室 
    (二)主要财务数据和指标
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                            本报告期末             上年度期末                                   本报告期末比上年度期末 
                                                   调整后                调整前                 增减(%)             
  总资产                    837,381,010.07         858,636,440.28        905,033,907.69         -2.48                  
  所有者权益(或股东权益)  554,229,422.80         545,823,420.37        634,500,385.66         1.54                   
  每股净资产(元)            1.38                   1.36                  1.45                   1.47                   
                            报告期(1-6月)       上年同期                                     本报告期比上年同期增减 
                                                   调整后                调整前                 (%)                 
  营业利润                  9,947,857.95           7,042,793.57          6,641,524.47           41.25                  
  利润总额                  10,374,130.95          7,062,851.30          6,661,582.20           46.88                  
  净利润                    8,406,002.43           6,836,038.39          6,434,769.29           22.97                  
  扣除非经常性损益的净利润  4,622,063.20           5,522,496.58          5,121,227.48           -16.30                 
  基本每股收益(元)          0.0209                 0.0156                0.0147                 33.97                  
  稀释每股收益(元)          0.0209                 0.0156                0.0147                 33.97                  
  净资产收益率(%)           1.52                   1.25                  1.01                   增加0.27个百分点       
  经营活动产生的现金流量净  2,430,567.64           8,563,648.12          8,563,648.12           -71.62                 
  额                                                                                                                   
  每股经营活动产生的现金流  0.01                   0.02                  0.02                   -69.23                 
  量净额                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、非经常性损益项目和金额
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  除上述各项之外的其他营业外收支净额                                               426,273.00                          
  短期股票投资收益                                                                 5,434,870.35                        
  股票投资公允价值变动收益                                                         -857,148.96                         
  所得税影响                                                                       -1,220,055.16                       
  合计                                                                             3,783,939.23                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、股本变动及股东情况
    (一)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                
                          数量           比例(%)   发行新   送股   公积金转   其他   小计  数量            比例(%) 
                                                     股              股                                                
  一、有限售条件股份                                                                                                   
  1、国家持股                                                                                                          
  2、国有法人持股         215,790,702    53.66                                               182,348,018     45.35     
  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、无限售条件流通股份                                                                                               
  1、人民币普通股         186,320,000    46.34                                               219,762,684     54.65     
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数            402,110,702                                                        402,110,702     100       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                      49,748                                                                         
  前十名股东持股情况                                                                                                   
  股东名称           股东性质           持股比例  持股总数        报告期内   持有有限售条件  质押或冻结的股份数量      
                                        (%)                       增减       股份数量                                  
  湖南华升集团公司   国有法人           44.41     178,598,898                178,553,898     质押87,000,000            
  中国信达资产管理   国有法人           5.45      21,900,000                 0               未知                      
  公司长沙办事处                                                                                                       
  湖南省益阳市财源   国有法人           1.48      5,962,189                  0               未知                      
  建设投资有限公司                                                                                                     
  湖南省信托投资有   国有法人           1.38      5,535,495                  0               未知                      
  限责任公司                                                                                                           
  中国服装集团公司   国有法人           0.94      3,794,120                  3,794,120       未知                      
  蔡韩琦             其他               0.24      989,932                    0               未知                      
  周晓宏             其他               0.18      750,000                    0               未知                      
  胡丽珍             其他               0.17      719,400                    0               未知                      
  胡爱香             其他               0.16      677,505                    0               未知                      
  陈旭               其他               0.14      600,000                    0               未知                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名无限售条件股东持股情况                                                                                         
  股东名称                                 持有无限售条件股份数量                          股份种类                    
  中国信达资产管理公司长沙办事处           21,900,000                                      人民币普通股                
  湖南省益阳市财源建设投资有限公司         5,962,189                                       人民币普通股                
  湖南省信托投资有限责任公司               5,535,495                                       人民币普通股                
  蔡韩琦                                   989,932                                         人民币普通股                
  周晓宏                                   750,000                                         人民币普通股                
  胡丽珍                                   719,400                                         人民币普通股                
  胡爱香                                   677,505                                         人民币普通股                
  陈旭                                     600,000                                         人民币普通股                
  姜兆林                                   583,800                                         人民币普通股                
  黄树维                                   569,961                                         人民币普通股                
  上述股东关联关系或一致行动关系的说明     公司前十大股东中的前五位股东为国有法人股股东,之间不存在关联关系,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,本公司未知其他股东  
                                           之间是否存在关联关系或一致行动关系。                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
     四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名            职务             年初持股数        本期增持股份数  本期减持股份数   期末持股数        变动原因       
                                                     量              量                                                
  蒋征球          副董事长         8,905                             2,200            6,705             卖出           
  陶石林          董事、总经理     10,960                            2,740            8,220             卖出           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二)新聘或解聘公司董事、监事、高级管理人员的情况
    因陈汉梅女士已到法定退休年龄,2007年3月7日,公司第三届监事会第七次会议同意其辞去公司监事、监事会主席职务,并补选了张小静女士为公司监事。2007年3月29日,公司2006年度股东大会同意补选张小静女士为公司监事,公司第三届监事会第八次会议选举张小静女士为监事会主席,任期至本届期满。
     五、董事会报告
    (一)董事会报告
    报告期内,公司主营业务未发生变化。面对市场疲软、人民币升值、出口退税率下调和不稳定的贸易环境等不利因素的影响,公司及其所属控股子公司进一步强化内部管理,狠抓产品质量升级,采取有效措施降低生产成本,积极开发适销对路的高附加值的新产品,取得了良好的经营业绩。报告期内共完成主营业务收入35510万元,实现利润总额1037万元,比上年同期增长46.88%。 报告期内,公司以自有资金通过银行委托贷款的形式投资房地产开发项目收益238万元。 报告期内,公司本部及控股子公司华升工贸有限公司以自有资金投资资本市场获利458万元。 
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业   营业收入           营业成本          毛利率(  营业收入比上年同期   营业成本比上年同期   毛利率比上年同期增  
  或分产                                        %)       增减(%)              增减(%)              减(%)               
  品                                                                                                                   
  分行业                                                                                                               
  纺织品   78,255,131.04      65,318,734.11     16.53    -9.02                -14.67               增加5.52个百分点    
  生产                                                                                                                 
  进出口   276,845,089.67     259,453,090.40    6.70     -10.84               -13.03               增加3.70个百分点    
  贸易                                                                                                                 
  分产品                                                                                                               
  麻棉纱   35,093,518.32      32,398,336.17     7.68     17.19                12.10                增加4.17个百分点    
  线                                                                                                                   
  麻棉布   224,196,603.85     205,265,525.71    8.44     -2.29                -6.72                增加4.35个百分点    
  服装     64,775,953.90      58,602,805.50     9.53     -44.77               -30.89               减少0.04个百分点    
  钢材     5,235,357.02       5,167,438.94      1.30     -53.59               -53.87               增加0.60个百分点    
  其他     25,798,730.62      23,337,718.19     9.54     -19.55               -22.01               增加2.86个百分点    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2、主营业务分地区情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                               营业收入                            营业收入比上年增减(%)                         
  湖南地区                           355,100,220.71                      -10.44                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)公司投资情况
    1、募集资金使用情况  报告期内,公司无募集资金或前期募集资金使用到本期的情况。 2、非募集资金项目情况 1)、向湖南省中欣房地产开发有限公司发放委托贷款3000万元,用于“满庭芳”住宅小区开发建设, 项目进展情况良好,报告期内,收益29万元。 2)、向湖南楚盛园置业发展有限公司发放委托贷款4000万元,开发“滨江花园”房地产项目, 项目进展情况良好,报告期内,收益209万元。
    六、重要事项
    (一)公司治理的情况
    公司自创立上市以来,能按照《公司法》和中国证监会发布的有关上市公司治理的规范文件的要求,不断完善公司法人治理结构,规范公司运作。公司按照中国证监会有关文件的要求,建立了一系列的公司治理准则和细则,使公司治理结构日趋合理、完善。
    (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    (三)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    (四)报告期内公司重大关联交易事项
    本报告期公司无重大关联交易事项。
    (五)托管情况
    本报告期公司无托管事项。 
    (六)承包情况
    本报告期公司无承包事项。 
    (七)租赁情况
    本报告期公司无租赁事项。 
    (八)担保情况
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对子公司的担保)                                                                             
  担保对象名   发生日期(协议签署   担保金额                    担保类型  担保期   是否履行完  是否为关联方担保(是或  
  称           日)                                                                毕          否)                    
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计(A)                                                                                            
  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                                          5,500                                        
  报告期末对子公司担保余额合计(B)                                       5,500                                        
  公司担保总额(包括对子公司的担保)                                                                                   
  担保总额(A+B)                                                         5,500                                        
  担保总额占公司净资产的比例                                              9.92                                         
  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)                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (九)委托理财情况
    本报告期公司无委托理财事项。 
    (十)承诺事项履行情况
    1、湖南华升集团公司:股改方案实施后,追加对价履行完毕或无需履行之日起,其所持有限售条件的股份在十二个月内不上市交易或者转让,在前项限售期满后,通过交易所挂牌交易出售股份,出售数量占公司股份总数的比例在十二个月内不超过5%,在二十四个月内不超过10%。承诺期内未发生违反承诺的情况。 2、湖南省益阳市财源建设投资有限公司:自股改方案实施之日起,其所持有限售条件的股份在十二个月内不上市交易或者转让。承诺期内未发生违反承诺的情况。 3、湖南省信托投资有限责任公司:自股改方案实施之日起,其所持有限售条件的股份在十二个月内不上市交易或者转让。承诺期内未发生违反承诺的情况 4、中国服装集团公司:自股改方案实施之日起,其所持有限售条件的股份在十二个月内不上市交易或者转让。承诺期内未发生违反承诺的情况。
    (十一)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。 (十二)其它重大事项及其影响和解决方案的分析说明 
     1、公司持有其他上市公司发行的股票和证券投资情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号   股票代码     简称         持股数量(股)      占该公司股权比例(%)     初始投资成本(元)       会计核算科目     
  1      601398       工商银行     3,000,000                                 15,811,080.50            交易性金融资产   
  2      500006       基金裕阳     6,200                                     12,182.52                交易性金融资产   
  3      600001       邯郸钢铁     170,000                                   1,165,746.38             交易性金融资产   
  4      600153       建发股份     10,000                                    98,097.58                交易性金融资产   
  5      600409       三友化工     20,000                                    240,836.01               交易性金融资产   
  6      600496       长江精工     20,000                                    303,448.16               交易性金融资产   
  7      000783       S*ST石炼     70,000                                    547,122.11               交易性金融资产   
  8      000902       中国服装     473,200                                   3,044,516.10             交易性金融资产   
  9      184692       基金裕隆     100,000                                   160,019.40               交易性金融资产   
  期末持有的其他证券投资           --                --                                               --               
  合计                             --                --                      21,383,048.76            --               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、公司持有非上市金融企业、拟上市公司股权的情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  持有对象名称            最初投资成本(元)       持股数量(股)        占该公司股权比例(%)     期末账面价值(元)      
  湘财证券有限责任公司    226,999,680.00           73,333,300.00       2.243                   11,349,984.00           
  株洲市商业银行          7,920.00                 7,920.00            0.01                    7,920.00                
  小计                    227,007,600.00                               -                      11,357,904.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十三)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                                  刊载的报刊名称   刊载日期      刊载的互联网网站及检索路径      
                                                        及版面                                                         
  关于控股股东股份质押解除和股份质押的公告              《上海证券报》2  2007年1月13   http://www.sse.com.cn           
                                                        2版              日                                            
  股票交易异常波动公告                                  《上海证券报》A  2007年1月13   http://www.sse.com.cn           
                                                        9版              日                                            
  第三届董事会第十七次会议(临时)决议公告              《上海证券报》D  2007年1月24   http://www.sse.com.cn           
                                                        16版             日                                            
  2006年业绩预盈公告                                    《上海证券报》D  2007年2月1日  http://www.sse.com.cn           
                                                        8版                                                            
  第三届董事会第十八次会议决议公告暨召开公司二00六年年  《上海证券报》D  2007年3月9日  http://www.sse.com.cn           
  度股东大会的通知                                      17版                                                           
  第三届监事会第七次会议决议公告                        《上海证券报》D  2007年3月9日  http://www.sse.com.cn           
                                                        17版                                                           
  关于为控股子公司提供担保的公告                        《上海证券报》D  2007年3月9日  http://www.sse.com.cn           
                                                        17版                                                           
  2006年年度报告摘要                                    《上海证券报》D  2007年3月9日  http://www.sse.com.cn           
                                                        17版                                                           
  2006年年度股东大会决议公告                            《上海证券报》D  2007年3月30   http://www.sse.com.cn           
                                                        6版              日                                            
  第三届监事会第八次会议决议公告                        《上海证券报》D  2007年3月30   http://www.sse.com.cn           
                                                        6版              日                                            
  第三届董事会第十九次会议决议公告                      《上海证券报》D  2007年4月20   http://www.sse.com.cn           
                                                        73版             日                                            
  2007年第一季度报告                                    《上海证券报》D  2007年4月20   http://www.sse.com.cn           
                                                        73版             日                                            
  股票交易异常波动公告                                  《上海证券报》A  2007年5月8日  http://www.sse.com.cn           
                                                        25版                                                           
  第三届董事会第二十次会议决议公告暨关于召开二00七年第  《上海证券报》D  2007年5月18   http://www.sse.com.cn           
  一次临时股东大会的通知                                14版             日                                            
  第三届董事会第二十一次会议(临时)决议公告暨延期召开公  《上海证券报》D  2007年5月30   http://www.sse.com.cn           
  司二00七年第一次临时股东大会的通知                    11版             日                                            
  股票交易异常波动公告                                  《上海证券报》2  2007年6月2日  http://www.sse.com.cn           
                                                        4版                                                            
  关于公司第一大股东更名的公告                          《上海证券报》D  2007年6月19   http://www.sse.com.cn           
                                                        16版             日                                            
  公司有限售条件的流通股上市公告                        《上海证券报》D  2007年6月22   http://www.sse.com.cn           
                                                        20版             日                                            
  第三届董事会第二十二次会议决议公告暨取消公司二00七年  《上海证券报》D  2007年6月27   http://www.sse.com.cn           
  第一次临时股东大会的公告                              24版             日                                            
  关于为控股子公司提供担保的公告                        《上海证券报》D  2007年6月27   http://www.sse.com.cn           
                                                        24版             日                                            
  股票交易异常波动公告                                  《上海证券报》D  2007年6月29   http://www.sse.com.cn           
                                                        9版              日                                            
  关于公司治理的自查报告和整改计划的公告                《上海证券报》4  2007年6月30   http://www.sse.com.cn           
                                                        3版              日                                            
  关于公司治理的自查报告和整改计划                      《上海证券报》4  2007年6月30   http://www.sse.com.cn           
                                                        3版              日                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     七、财务会计报告(未经审计)
    (一)财务报表
    合并资产负债表 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     41,511,138.27                       62,728,043.85                       
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                               20,525,899.80                       9,528,976.74                        
  应收票据                                     750,000.00                                                              
  应收账款                                     25,071,712.80                       20,458,520.67                       
  预付款项                                     69,461,317.66                       83,889,472.87                       
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款                                   10,711,612.97                       11,467,838.34                       
  买入返售金融资产                                                                                                     
  存货                                         150,234,890.91                      137,161,164.41                      
  一年内到期的非流动资产                       70,000,000.00                       30,000,000.00                       
  其他流动资产                                                                     399,132.80                          
  流动资产合计                                 388,266,572.41                      355,633,149.68                      
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                   40,000,000.00                       
  长期应收款                                                                                                           
  长期股权投资                                 29,596,291.37                       28,100,667.86                       
  投资性房地产                                 27,153,376.84                       27,626,976.86                       
  固定资产                                     197,299,501.36                      205,135,142.30                      
  在建工程                                     4,937,422.89                        3,782,014.81                        
  工程物资                                                                                                             
  固定资产清理                                 -2,896,176.20                                                           
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                     187,097,505.48                      190,550,439.05                      
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                               5,926,515.92                        7,808,050.08                        
  其他非流动资产                                                                                                       
  非流动资产合计                               449,114,437.66                      503,003,290.96                      
  资产总计                                     837,381,010.07                      858,636,440.64                      
  流动负债:                                                                                                           
  短期借款                                     22,907,474.21                       39,778,924.40                       
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                     500,000.00                          490,000.00                          
  应付账款                                     59,472,458.07                       48,588,857.46                       
  预收款项                                     72,370,637.91                       83,521,579.31                       
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                 15,015,943.04                       21,171,024.83                       
  应交税费                                     2,421,846.72                        3,421,993.18                        
  应付利息                                                                                                             
  其他应付款                                   35,391,348.80                       40,225,194.93                       
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                     630,162.00                          
  流动负债合计                                 208,079,708.75                      237,827,736.11                      
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                   33,650,000.00                       33,650,000.00                       
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                               72,159.15                           72,159.15                           
  其他非流动负债                                                                                                       
  非流动负债合计                               33,722,159.15                       33,722,159.15                       
  负债合计                                     241,801,867.90                      271,549,895.26                      
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           402,110,702.00                      402,110,702.00                      
  资本公积                                     111,015,645.69                      111,015,645.69                      
  减:库存股                                                                                                           
  盈余公积                                     18,676,881.35                       18,676,881.35                       
  一般风险准备                                                                                                         
  未分配利润                                   22,426,193.76                       14,020,191.33                       
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                   554,229,422.80                      545,823,420.37                      
  少数股东权益                                 41,349,719.37                       41,263,125.01                       
  所有者权益合计                               595,579,142.17                      587,086,545.38                      
  负债和所有者权益总计                         837,381,010.07                      858,636,440.64                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
    母公司资产负债表 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     1,708,248.98                        8,083,452.25                        
  交易性金融资产                               15,030,000                                                              
  应收票据                                                                                                             
  应收账款                                                                                                             
  预付款项                                                                                                             
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                   16,441,507.23                       14,477,504.73                       
  存货                                                                                                                 
  一年内到期的非流动资产                       70,000,000.00                       30,000,000.00                       
  其他流动资产                                                                                                         
  流动资产合计                                 103,179,756.21                      52,560,956.98                       
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                   40,000,000.00                       
  长期应收款                                                                                                           
  长期股权投资                                 443,666,894.13                      443,771,270.62                      
  投资性房地产                                                                                                         
  固定资产                                     2,686,805.35                        2,790,129.63                        
  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                               3,379,412.36                        4,950,000.00                        
  其他非流动资产                                                                                                       
  非流动资产合计                               449,733,111.84                      491,511,400.25                      
  资产总计                                     552,912,868.05                      544,072,357.23                      
  流动负债:                                                                                                           
  短期借款                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                                                                             
  预收款项                                                                                                             
  应付职工薪酬                                 657,206.90                          641,055.28                          
  应交税费                                     12,886.58                           40,174.32                           
  应付利息                                                                                                             
  应付股利                                                                                                             
  其他应付款                                   5,843,160.36                        1,370,121.37                        
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                 6,513,253.84                        2,051,350.97                        
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                                                                                       
  负债合计                                     6,513,253.84                        2,051,350.97                        
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           402,110,702.00                      402,110,702.00                      
  资本公积                                     110,958,629.27                      110,958,629.27                      
  减:库存股                                                                                                           
  盈余公积                                     15,494,771.97                       15,494,771.97                       
  未分配利润                                   17,835,510.97                       13,456,903.02                       
  所有者权益(或股东权益)合计                 546,399,614.21                      542,021,006.26                      
  负债和所有者权益(或股东权益)总计           552,912,868.05                      544,072,357.23                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
    
     合并利润表 2007年1-6月
    单位: 元 币种:人民币 
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           附注      本期金额               上期金额             
  一、营业总收入                                                           359,112,652.72         399,911,675.49       
  其中:营业收入                                                           359,112,652.72         399,911,675.49       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                           356,022,062.44         395,392,476.53       
  其中:营业成本                                                           326,971,821.51         376,597,019.87       
  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                                                           700,661.54             277,750.15           
  销售费用                                                                 10,302,451.93          6,427,692.18         
  管理费用                                                                 14,308,133.55          8,559,800.12         
  财务费用                                                                 3,744,182.00           3,338,645.65         
  资产减值损失                                                             -5,188.09              191,568.56           
  加:公允价值变动收益(损失以“-”号填列)                               -857,148.96            1,293,484.08         
  投资收益(损失以“-”号填列)                                           7,714,416.63           1,230,110.53         
  其中:对联营企业和合营企业的投资收益                                                                                 
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                       9,947,857.95           7,042,793.57         
  加:营业外收入                                                           1,066,610.69           21,992.73            
  减:营业外支出                                                           640,337.69             1,935.00             
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”号填列)                                   10,374,130.95          7,062,851.30         
  减:所得税费用                                                           1,881,534.16                                
  五、净利润(净亏损以“-”号填列)                                       8,492,596.79           7,062,851.30         
  归属于母公司所有者的净利润                                               8,406,002.43           6,836,038.39         
  少数股东损益                                                             86,594.36              226,812.91           
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                       0.0209                 0.0156               
  (二)稀释每股收益                                                       0.0209                 0.0156               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
    母公司利润表 2007年1-6月
    
    单位: 元 币种:人民币 
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              附注       本期金额            上期金额            
  一、营业收入                                                                 90,000.00                               
  减:营业成本                                                                 17,550.00                               
  营业税金及附加                                                               166,747.91                              
  销售费用                                                                                                             
  管理费用                                                                     1,139,892.66        1,286,677.66        
  财务费用                                                                     -8,787.38           -348,509.97         
  资产减值损失                                                                 134,947.50          -106,296.34         
  加:公允价值变动收益(损失以“-”号填列)                                   -781,080.50         507,332.00          
  投资收益(损失以“-”号填列)                                               8,090,626.78        1,230,110.53        
  其中:对联营企业和合营企业的投资收益                                                                                 
  二、营业利润(亏损以“-”号填列)                                           5,949,195.59        905,571.18          
  加:营业外收入                                                                                                       
  减:营业外支出                                                                                                       
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                                       5,949,195.59        905,571.18          
  减:所得税费用                                                               1,570,587.64                            
  四、净利润(净亏损以“-”号填列)                                           4,378,607.95        905,571.18          
  五、每股收益:                                                                                                       
  (一)基本每股收益                                                           0.0109              0.0021              
  (二)稀释每股收益                                                           0.0109              0.0021              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
     合并现金流量表 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               459,877,463.66                384,355,738.42              
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                             37,257,426.27                 37,039,988.08               
  收到其他与经营活动有关的现金                               6,331,563.78                  4,672,349.63                
  经营活动现金流入小计                                       503,466,453.71                426,068,076.13              
  购买商品、接受劳务支付的现金                               406,274,316.68                380,343,533.09              
  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                             72,101,395.51                 14,616,543.84               
  支付的各项税费                                             9,538,462.60                  3,686,982.51                
  支付其他与经营活动有关的现金                               13,121,711.28                 18,857,368.57               
  经营活动现金流出小计                                       501,035,886.07                417,504,428.01              
  经营活动产生的现金流量净额                                 2,430,567.64                  8,563,648.12                
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                         3,580,798.33                  34,553,109.52               
  取得投资收益收到的现金                                     2,175,169.79                  2,484,438.54                
  处置固定资产、无形资产和其他长期资产收回的现金             1,765,293.00                                              
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                             1,430,000.00                
  投资活动现金流入小计                                       7,521,261.12                  38,467,548.06               
  购建固定资产、无形资产和其他长期资产支付的现金             4,308,746.70                  1,445,747.24                
  投资支付的现金                                             10,000,000.00                 40,500,000.00               
  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                                       14,308,746.70                 41,945,747.24               
  投资活动产生的现金流量净额                                 -6,787,485.58                 -3,478,199.18               
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                         23,737,072.94                 122,698,442.92              
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                               21,330.15                                                 
  筹资活动现金流入小计                                       23,758,403.09                 122,698,442.92              
  偿还债务支付的现金                                         40,608,523.13                 59,040,243.35               
  分配股利、利润或偿付利息支付的现金                                                                                   
  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                               9,867.60                                                  
  筹资活动现金流出小计                                       40,618,390.73                 59,040,243.35               
  筹资活动产生的现金流量净额                                 -16,859,987.64                63,658,199.57               
  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                               -21,216,905.58                68,743,648.51               
  加:期初现金及现金等价物余额                               62,728,043.85                 60,288,325.98               
  六、期末现金及现金等价物余额                               41,511,138.27                 129,031,974.49              
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     8,492,596.79                  7,062,851.30                
  加:资产减值准备                                           -1,509,170.09                 -8,879.44                   
  固定资产折旧、油气资产折耗、生产性生物资产折旧             9,423,008.20                  3,201,133.71                
  无形资产摊销                                               3,481,888.06                  903,923.37                  
  长期待摊费用摊销                                                                                                     
  处置固定资产、无形资产和其他长期资产的损失(收             -1,066,610.69                 -21,992.73                  
  益以“-”号填列)                                                                                                   
  固定资产报废损失(收益以“-”号填列)                     7,702.91                                                  
  公允价值变动损失(收益以“-”号填列)                     857,148.96                    -1,242,506.41               
  财务费用(收益以“-”号填列)                             2,045,692.16                  1,240,237.43                
  投资损失(收益以“-”号填列)                             -7,714,416.63                 -1,281,088.20               
  递延所得税资产减少(增加以“-”号填列)                   1,881,534.16                                              
  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)                           -13,074,726.60                22,616,643.30               
  经营性应收项目的减少(增加以“-”号填列)                 9,210,660.62                  -6,964,841.04               
  经营性应付项目的增加(减少以“-”号填列)                 -9,604,740.21                 -16,941,833.17              
  其他                                                                                                                 
  经营活动产生的现金流量净额                                 2,430,567.64                  8,563,648.12                
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             41,511,138.27                 129,031,974.49              
  减:现金的期初余额                                         62,728,043.85                 60,288,325.98               
  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                                   -21,216,905.58                68,743,648.51               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
     母公司现金流量表 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 湖南华升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                    附注    本期金额                   上期金额                  
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                    90,000.00                                            
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                    4,020,000.00               1,294,265.87              
  经营活动现金流入小计                                            4,110,000.00               1,294,265.87              
  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                                  419,844.65                 445,783.00                
  支付的各项税费                                                  224,472.23                                           
  支付其他与经营活动有关的现金                                    1,987,128.18               1,801,750.06              
  经营活动现金流出小计                                            2,631,445.06               2,247,533.06              
  经营活动产生的现金流量净额                                      1,478,554.94               -953,267.19               
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                         25,000,000.00             
  取得投资收益收到的现金                                          2,175,169.79               2,484,438.54              
  处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                               1,430,000.00              
  投资活动现金流入小计                                            2,175,169.79               28,914,438.54             
  购建固定资产、无形资产和其他长期资产支付的现金                  28,928.00                  3,870.00                  
  投资支付的现金                                                  10,000,000.00              30,500,000.00             
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                            10,028,928.00              30,503,870.00             
  投资活动产生的现金流量净额                                      -7,853,758.21              -1,589,431.46             
  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                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                                                                 
  偿还债务支付的现金                                                                                                   
  分配股利、利润或偿付利息支付的现金                                                                                   
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                                                                 
  筹资活动产生的现金流量净额                                                                                           
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                    -6,375,203.27              -2,542,698.65             
  加:期初现金及现金等价物余额                                    8,083,452.25               33,815,787.51             
  六、期末现金及现金等价物余额                                    1,708,248.98               31,273,088.86             
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                          4,378,607.95               905,571.18                
  加:资产减值准备                                                134,947.50                 -106,296.34               
  固定资产折旧、油气资产折耗、生产性生物资产折旧                  132,252.28                 136,654.82                
  无形资产摊销                                                                                                         
  长期待摊费用摊销                                                                                                     
  处置固定资产、无形资产和其他长期资产的损失(收益以“-                                                               
  ”号填列)                                                                                                           
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                          781,080.50                 -507,332.00               
  财务费用(收益以“-”号填列)                                  -8,787.38                                            
  投资损失(收益以“-”号填列)                                  -8,090,626.78              -1,230,110.53             
  递延所得税资产减少(增加以“-”号填列)                        1,570,587.64                                         
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                                                                                     
  经营性应收项目的减少(增加以“-”号填列)                      -1,797,254.59              -268,397.98               
  经营性应付项目的增加(减少以“-”号填列)                      4,377,747.82               116,643.66                
  其他                                                                                                                 
  经营活动产生的现金流量净额                                      1,478,554.94               -953,267.19               
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                                  1,708,248.98               31,273,088.86             
  减:现金的期初余额                                              8,083,452.25               33,815,787.51             
  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                                        -6,375,203.27              -2,542,698.65             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
    合并所有者权益变动表 2007年1-6月
    
    编制单位: 湖南华升股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项   本期金额                                                                                                        
  目   归属于母公司所有者权益                            少数股   所有者权益合计                                       
       实收资本  资本公   减  盈余公积  一  未分配   其                                              东权益            
       (或股本)  积       :            般  利润     他                                                                
                          库            风                                                                             
                          存            险                                                                             
                          股            准                                                                             
                                        备                                                                             
  一   402,110,  111,015      18,676,8      12,355,      41,163,  585,322,149.17                                       
  、   702.00    ,645.69      81.35         200.67       719.46                                                        
  上                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加                                        1,664,9      99,405.  1,764,396.21                                         
  :                                        90.66        55                                                            
  会                                                                                                                   
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二   402,110,  111,015      18,676,8      14,020,      41,263,  587,086,545.38                                       
  、   702.00    ,645.69      81.35         191.33       125.01                                                        
  本                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三                                                                                                                   
  、                                                                                                                   
  本                                                                                                                   
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                        8,406,0      86,594.  8,492,596.79                                         
  一                                        02.43        36                                                            
  )                                                                                                                   
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  直                                                                                                                   
  接                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  利                                                                                                                   
  得                                                                                                                   
  和                                                                                                                   
  损                                                                                                                   
  失                                                                                                                   
  1.                                                                                                                  
  可                                                                                                                   
  供                                                                                                                   
  出                                                                                                                   
  售                                                                                                                   
  金                                                                                                                   
  融                                                                                                                   
  资                                                                                                                   
  产                                                                                                                   
  公                                                                                                                   
  允                                                                                                                   
  价                                                                                                                   
  值                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  净                                                                                                                   
  额                                                                                                                   
  2.                                                                                                                  
  权                                                                                                                   
  益                                                                                                                   
  法                                                                                                                   
  下                                                                                                                   
  被                                                                                                                   
  投                                                                                                                   
  资                                                                                                                   
  单                                                                                                                   
  位                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  的                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  3.                                                                                                                  
  与                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  项                                                                                                                   
  目                                                                                                                   
  相                                                                                                                   
  关                                                                                                                   
  的                                                                                                                   
  所                                                                                                                   
  得                                                                                                                   
  税                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  4.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  上                                        8,406,0      86,594.  8,492,596.79                                         
  述                                        02.43        36                                                            
  (                                                                                                                   
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (                                                                                                                   
  三                                                                                                                   
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1.                                                                                                                  
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2.                                                                                                                  
  股                                                                                                                   
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  (                                                                                                                   
  四                                                                                                                   
  )                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1.                                                                                                                  
  提                                                                                                                   
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2.                                                                                                                  
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3.                                                                                                                  
  对                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  东                                                                                                                   
  )                                                                                                                   
  的                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  4.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  (                                                                                                                   
  五                                                                                                                   
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  内                                                                                                                   
  部                                                                                                                   
  结                                                                                                                   
  转                                                                                                                   
  1.                                                                                                                  
  资                                                                                                                   
  本                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  转                                                                                                                   
  增                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  本                                                                                                                   
  )                                                                                                                   
  2.                                                                                                                  
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  转                                                                                                                   
  增                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  本                                                                                                                   
  )                                                                                                                   
  3.                                                                                                                  
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  弥                                                                                                                   
  补                                                                                                                   
  亏                                                                                                                   
  损                                                                                                                   
  4.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  四   402,110,  111,015      18,676,8      22,426,      41,349,  595,579,142.17                                       
  、   702.00    ,645.69      81.35         193.76       719.37                                                        
  本                                                                                                                   
  期                                                                                                                   
  期                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项   上年同期金额                                                                                                    
  目   归属于母公司所有者权益                            少数股   所有者权益合计                                       
       实收资本  资本公   减  盈余公积  一  未分配   其                                              东权益            
       (或股本)  积       :            般  利润     他                                                                
                          库            风                                                                             
                          存            险                                                                             
                          股            准                                                                             
                                        备                                                                             
  一   438,900,  168,685      17,022,7      3,599,0      24,355,  652,562,473.65                                       
  、   000.00    ,069.23      25.88         86.49        592.05                                                        
  上                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加                                        2,150,5               2,150,573.28                                         
  :                                        73.28                                                                      
  会                                                                                                                   
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二   438,900,  168,685      17,022,7      5,749,6      24,355,  654,713,046.93                                       
  、   000.00    ,069.23      25.88         59.77        592.05                                                        
  本                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三                                                                                                                   
  、                                                                                                                   
  本                                                                                                                   
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                        7,062,8      233,955  7,296,806.72                                         
  一                                        51.30        .42                                                           
  )                                                                                                                   
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  直                                                                                                                   
  接                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  利                                                                                                                   
  得                                                                                                                   
  和                                                                                                                   
  损                                                                                                                   
  失                                                                                                                   
  1.                                                                                                                  
  可                                                                                                                   
  供                                                                                                                   
  出                                                                                                                   
  售                                                                                                                   
  金                                                                                                                   
  融                                                                                                                   
  资                                                                                                                   
  产                                                                                                                   
  公                                                                                                                   
  允                                                                                                                   
  价                                                                                                                   
  值                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  净                                                                                                                   
  额                                                                                                                   
  2.                                                                                                                  
  权                                                                                                                   
  益                                                                                                                   
  法                                                                                                                   
  下                                                                                                                   
  被                                                                                                                   
  投                                                                                                                   
  资                                                                                                                   
  单                                                                                                                   
  位                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  的                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  3.                                                                                                                  
  与                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  项                                                                                                                   
  目                                                                                                                   
  相                                                                                                                   
  关                                                                                                                   
  的                                                                                                                   
  所                                                                                                                   
  得                                                                                                                   
  税                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  4.            -1,288,                                          -1,288,053.60                                        
  其             053.60                                                                                                
  他                                                                                                                   
  上             -1,288,                    7,062,8      233,955  6,008,753.12                                         
  述             053.60                     51.30        .42                                                           
  (                                                                                                                   
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (                                                                                                                   
  三                                                                                                                   
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1.                                                                                                                  
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2.                                                                                                                  
  股                                                                                                                   
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  (                                                                                                                   
  四                                                                                                                   
  )                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1.                                                                                                                  
  提                                                                                                                   
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2.                                                                                                                  
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3.                                                                                                                  
  对                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  东                                                                                                                   
  )                                                                                                                   
  的                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  4.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  (                                                                                                                   
  五                                                                                                                   
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  内                                                                                                                   
  部                                                                                                                   
  结                                                                                                                   
  转                                                                                                                   
  1.                                                                                                                  
  资                                                                                                                   
  本                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  转                                                                                                                   
  增                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  本                                                                                                                   
  )                                                                                                                   
  2.                                                                                                                  
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  转                                                                                                                   
  增                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  本                                                                                                                   
  )                                                                                                                   
  3.                                                                                                                  
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  弥                                                                                                                   
  补                                                                                                                   
  亏                                                                                                                   
  损                                                                                                                   
  4.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  四   438,900,  167,397      17,022,7      12,812,      24,589,  660,721,800.05                                       
  、   000.00    ,015.63      25.88         511.07       547.47                                                        
  本                                                                                                                   
  期                                                                                                                   
  期                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
     母公司所有者权益变动表 2007年1-6月
    
    编制单位: 湖南华升股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              本期金额                                                                                           
                    实收资本(或股本)   资本公积           减:库  盈余公积          未分配利润       所有者权益合计    
                                                          存股                                                         
  一、上年年末余额  402,110,702.00     110,958,629.27             15,494,771.97     14,697,061.83    543,261,165.07    
  加:会计政策变更                                                                  -1,240,158.81    -1,240,158.81     
  前期差错更正                                                                                                         
  二、本年年初余额  402,110,702.00     110,958,629.27             15,494,771.97     13,456,903.02    542,021,006.26    
  三、本年增减变动                                                                                                     
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                      4,378,607.95     4,378,607.95      
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融                                                                                                      
  资产公允价值变动                                                                                                     
  净额                                                                                                                 
  2.权益法下被投                                                                                                      
  资单位其他所有者                                                                                                     
  权益变动的影响                                                                                                       
  3.与计入所有者                                                                                                      
  权益项目相关的所                                                                                                     
  得税影响                                                                                                             
  4.其他                                                                                                              
  上述(一)和(二                                                                  4,378,607.95     4,378,607.95      
  )小计                                                                                                               
  (三)所有者投入                                                                                                     
  和减少资本                                                                                                           
  1.所有者投入资                                                                                                      
  本                                                                                                                   
  2.股份支付计入                                                                                                      
  所有者权益的金额                                                                                                     
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或                                                                                                      
  股东)的分配                                                                                                         
  3.其他                                                                                                              
  (五)所有者权益                                                                                                     
  内部结转                                                                                                             
  1.资本公积转增                                                                                                      
  资本(或股本)                                                                                                       
  2.盈余公积转增                                                                                                      
  资本(或股本)                                                                                                       
  3.盈余公积弥补                                                                                                      
  亏损                                                                                                                 
  4.其他                                                                                                              
  四、本期期末余额  402,110,702.00     110,958,629.27             15,494,771.97     17,835,510.97    546,399,614.21    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               上年同期金额                                                                                      
                     实收资本(或股本)   资本公积           减:库  盈余公积          未分配利润      所有者权益合计    
                                                           存股                                                        
  一、上年年末余额   438,900,000.00     168,628,052.81             14,510,854.18     4,695,013.31    626,733,920.30    
  加:会计政策变更                                                                   2,150,573.28    2,150,573.28      
  前期差错更正                                                                                                         
  二、本年年初余额   438,900,000.00     168,628,052.81             14,510,854.18     6,845,586.59    628,884,493.58    
  三、本年增减变动                                                                                                     
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                       905,571.18      905,571.18        
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融资                                                                                                    
  产公允价值变动净                                                                                                     
  额                                                                                                                   
  2.权益法下被投资                                                                                                    
  单位其他所有者权                                                                                                     
  益变动的影响                                                                                                         
  3.与计入所有者权                                                                                                    
  益项目相关的所得                                                                                                     
  税影响                                                                                                               
  4.其他                               -1,288,053.60                                                -1,288,053.60     
  上述(一)和(二                      -1,288,053.60                                905,571.18      -382,482.42       
  )小计                                                                                                               
  (三)所有者投入                                                                                                     
  和减少资本                                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所                                                                                                    
  有者权益的金额                                                                                                       
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股                                                                                                    
  东)的分配                                                                                                           
  3.其他                                                                                                              
  (五)所有者权益                                                                                                     
  内部结转                                                                                                             
  1.资本公积转增资                                                                                                    
  本(或股本)                                                                                                         
  2.盈余公积转增资                                                                                                    
  本(或股本)                                                                                                         
  3.盈余公积弥补亏                                                                                                    
  损                                                                                                                   
  4.其他                                                                                                              
  四、本期期末余额   438,900,000.00     167,339,999.21             14,510,854.18     7,751,521.01    628,502,374.40    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:徐春生主管会计工作负责人:李新宇会计机构负责人:李新宇
     公司概况
    湖南华升股份有限公司〈以下简称本公司〉原名称为湖南华升益鑫泰股份有限公司,经本公司二○○五年度第三届董事会第四次会议决议通过更名为湖南华升股份有限公司。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,由湖南华升集团公司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。本公司经中国证监会证监发字(1998)72、73号文批准,公开发行8500万股A股,并于1998年5月27日在上交所上市交易。 1999年6月,本公司以总股本31800万股为基数,按每10股送红股1股,同时用资本公积转增2股,送转后股本总额为41340万股。2000年7月经中国证监会长沙证券监管特派员办事处长特办字[2000]22号文和中国证券监督管理委员会证监公司字[2000]69号文批准,以公司1998年末总股本31800万股为基数,按每10股配3股,配股价为9元/股,控股股东湖南华升集团公司和法人股股东均全部放弃应配股份,实际配股2550万股。本次配股后,公司总股本为43890万股,其中:国有法人股29120万股,社会法人股1170万股,社会公众股13600万股。2006年9月25日本公司二○○六年第一次临时股东大会决议审议批准通过《关于实施大股东以股抵债的议案》,并于2006年9月27日中国证券监督管理委员会证监公司字〔2006〕211号《关于同意湖南华升股份有限公司注销以股抵债股份的批复》同意湖南华升集团公司以所持本公司36,789,298.00股股份抵偿其所欠本公司债务,抵债后本公司总股本为402,110,702.00股。 本公司注册号:4300001000024, 注册资本40211.07万元,法定代表人:徐春生,公司住所:长沙市天心区芙蓉中路三段420号华升大厦七层。经营范围:本公司属纺织行业,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。
    (二)公司主要会计政策、会计估计和会计差错
    1、会计准则和会计制度: 本公司基于上述编制基础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、经营成果和现金流量等有关信息。  2、财务报表的编制基础: 本财务报表以公司持续经营假设为基础,根据实际发生的交易和事项,按照财政部2006年2月15日颁布的企业会计准则和中国证券监督管理委员会2007年2月15日发布的《公开发行证券的公司信息披露规范问答第7号――新旧会计准则过渡期间比较财务会计信息的编制和披露》的有关规定,将《企业会计准则》第38号——首次执行《企业会计准则》第五条至第十九条规定的追溯调整事项对上年同期利润表和可比期初资产负债表进行了调整,并基于以下所述重要会计政策、会计估计进行编制。 3、会计年度: 本公司会计年度自公历1月1日起至12月31日止。 4、记账本位币: 本公司的记账本位币为人民币。 5、计量属性: 以权责发生制为记账基础,除交易性金融资产、可供出售金融资产、非同一控制下的企业合并、具有商业目的的非货币性资产交换、债务重组、投资者投入非货币资产、交易性金融负债、衍生工具等以公允价值计量外,均以历史成本为计量属性。  6、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及可以随时用于支付的银行存款,现金等价物是指持有的期限短(一般指从购入之日起三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。  7、外币业务核算方法: (1)对发生的外币交易,以交易发生日中国人民银行公布的市场汇率中间价折算为记账本位币记账。其中,对发生的外币兑换或涉及外币兑换的交易,按照交易实际采用的汇率进行折算。  (2)资产负债表日,将外币货币性资产和负债账户余额,按资产负债表日中国人民银行公布的市场汇率中间价折算为记账本位币金额。按照资产负债表日折算汇率折算的记账本位币金额与原账面记账本位币金额的差额,作为汇兑损益处理。其中,与购建固定 资产有关的外币借款产生的汇兑损益,按借款费用资本化的原则处理;属开办期间发生的汇兑损益计入开办费;其余计入当期的财务费用。  (3)资产负债表日,对以历史成本计量的外币非货币项目,仍按交易发生日中国人民银行公布的市场汇率中间价折算,不改变其原记账本位币金额;对以公允价值计量的外币非货币性项目,按公允价值确定日中国人民银行公布的市场汇率中间价折算,由此产生的汇兑损益作为公允价值变动损益,计入当期损益。  8、金融资产和金融负债的核算方法: 本公司按投资目的和经济实质对拥有的金融资产分为交易性金融资产、可供出售金融资产、应收款项、持有至到期投资四大类。交易性金融资产以公允价值计量且其变动计入当期损益,可供出售金融资产以公允价值计量且其变动计入股东权益,应收款项及持有至到期投资以摊余成本计量。  金融负债分为以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量的其他金融负债两类。  9、应收款项坏账损失核算方法 坏账的确认标准为:( 1) 因债务人破产,以其破产财产依法清偿后确实无法收回的应收款项; (2)债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回的应收款项; (3)债务人逾期三年未能履行偿债义务,确实不能收回的,报董事会批准,可以列作 坏账的应收款项。 坏账的核算方法:公司的坏账核算采用备抵法,期末公司对应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备, 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄分析法                                                                                                           
  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                                  
  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                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10、存货核算方法:
     (1)存货分类:原材料、委托加工材料、在产品及自制半成品、产成品、低值易耗品、包装物等。  (2)购入并已验收入库的原材料按实际成本入帐,发出原材料成本按加权平均法核算;  (3)低值易耗品按购买价格入账,领用时采用一次摊销法; (4)入库产成品按实际生产成本核算,发出时按加权平均法核算; (5)期末存货采用成本和可变现净值孰低计价,并按单个存货项目的成本高于其可变现净值的差额计提存货跌价准备。
     11、投资性房地产的核算方法:  (1)投资性房地产的确认标准:已出租的建筑物;也出租的土地使用权;已出租的投资性房地产租赁期届满,因暂时空置但继续用于出租的,仍作为投资性房地产。 (2)初始计量方法:取得的投资性房地产,按照取得时的成本进行初始计量,外购投资性房地产的成本,包括购买价款和可直接归属于该资产的相关税费;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;以其他方式取得的投资性房地产的成本,适用相关会计准则的规定确认。 (3)投资性房地产的后续计量方法:采用成本模式计量,折旧方法采用直线法。 (4)期末投资性房地产由于市价持续下跌等原因导致其可收回金额低于账面价值的,按资产的实际价值低于账面价值的差额计提减值准备。 12、固定资产计价、折旧方法和减值准备的计提方法: 
    (1) 固定资产计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。
    固定资产以取得时的实际成本入帐,并从其达到预定可使用状态的次月起,采用直线法(年数平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                        折旧年限(年)                   残值率(%)               年折旧率(%)                 
  房屋及建筑物                30-40                            4                         2.4-3.2                       
  机器设备                    8-16                             4                         6-12                          
  电子设备                    5-10                             4                         9.6-19.2                      
  运输设备                    8-10                             4                         9.6-12                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1).固定资产按其成本作为入账价值。(2).固定资产折旧方法:除已提足折旧仍继续使用的固定资产,对所有固定资产计提折旧。计提折旧时采用平均年限法,按预计的使用年限,以分类或单项折旧率按月计算,并根据用途分别计入相关资产的成本或当期费用 .已计提减值准备的固定资产,以扣除已计提的固定资产减值准备累计金额后的金额作为应计折旧额。对持有待售的固定资产,停止计提折旧并对其预计净残值进行调整。 (3) 固定资产后续支出的处理:固定资产的修理与维护支出于发生时计入当期损益。固定资产的重大改建、扩建、改良及装修等发生的后续支出,在使该固定资产可能流入企业的经济利益超过了原先的估计时,予以资本化;重大改建、扩建及改良等发生的后续支出按直线法在固定资产尚可使用年限期间内计提折旧;装修支出按直线法在预计受益期间内计提折旧。 
     (2) 减值准备的计提方法:
    固定资产减值准备的确认标准和计提方法:期末如果出现了市价持续下跌,或技术陈旧、损坏、长期闲置等减值迹象,固定资产可收回金额低于账面价值的,按单项固定资产可收回金额低于其账面价值的差额计提固定资产减值准备。可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值之间较高者确定。 
     13、在建工程核算方法: (1)在建工程的计价:按实际发生的支出确定工程成本。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。  (2)在建工程结转固定资产的标准和时点:建造的固定资产在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧。待办理了竣工决算手续后再按实际成本调整原来的暂估价值,但已计提的折旧额不再调整。  (3)在建工程减值准备的确认标准和计提方法:会计期末,对在建工程进行全面检查,当存在减值迹象时,估计其可收回金额,按该项工程可收回金额低于其账面价值的差额计提减值准备。  14、无形资产计价及摊销方法: (1)无形资产的计价方法:无形资产按其成本作为入账价值。自行研究开发的无形资产,其研究阶段的支出,于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产(专利技术和非专利技术):  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;  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;  (2)无形资产摊销方法和期限:采用“直线法”按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期摊销。摊销金额按其受益对象计入相关资产成本和当期损益。  (3)无形资产减值准备的确认标准和计提方法:对商标等受益年限不确定的无形资产,每年末进行减值测试,估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。   对其他无形资产,年末进行检查,当存在以下减值迹象时估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。  ①已被其他新技术所代替,使其为本公司创造经济利益的能力受到重大不利影响;  ②市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;  ③已超过法律保护期限,但仍然具有部分使用价值;  ④其他足以证明实际上已经发生减值的情形。 15、长期股权投资的核算方法:  (1)初始计量长期股权投资的初始投资成本按取得方式不同分别采用如下方式确认: ①通过同一控制下的合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值或发行的权益性证券面值总额之间的差额,计入资本公积;其借方差额导致资本公积不足冲减的,不足部分计入留存收益。  为进行合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益;为进行合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额;合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。  ②通过非同一控制下的合并取得的长期股权投资,按照确定的合并成本作为长期股权投资的初始投资成本。合并成本为在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。合并成本大于享有被购买单位可辨认净资产公允价值份额的差额,在合并会计报表中确认为商誉;合并成本小于享有被购买单位可辨认净资产公允价值份额的差额,计入当期损益。  为进行合并发生的各项直接相关费用计入合并成本。  ③除上述通过企业合并取得的长期股权投资外,通过支付的现金、付出的非货币性资产或发行的权益性证券的方式取得的长期股权投资,以其公允价值作为长期股权投资的初始投资成本;长期股权投资通过债务重组方式取得的长期股权投资,以债权转为股权所享有股份的公允价值确认为长期股权投资的初始投资成本;投资者投入的长期股权投资,以投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允时,则以投入股权的公允价值作为初始投资成本。  实际支付的价款或对价中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算。   (2) 后续计量  ①对子公司的投资,采用成本法核算  成本法核算的长期股权投资按照初始投资成本计价,追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。  ②对合营企业或联营企业的投资,采用权益法核算  在确认应享有被投资单位净损益时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。如被投资单位各项可辨认资产等的公允价值无法可靠确定或可辨认资产等的公允价值与账面价值之间差异较小,投资收益按被投资单位的账面净损益与持股比例计算确认。  ③不存在控制、共同控制或重大影响的长期股权投资  在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。  在活跃市场中有报价或公允价值能够可靠计量的长期股权投资,在可供出售金融资产项目列报,采用公允价值计量,其公允价值变动计入股东权益。  (3)长期股权投资减值  期末检查发现长期股权投资存在减值迹象时,按单项投资可收回金额低于账面价值的差额,计提长期投资减值准备。  (4)长期股权投资的处置  处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。  16、借款费用的会计处理方法: 借款费用资本化的确认原则:借款费用包括因借款而发生的借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于固定资产的购建和需要经过1年以上(含1年)时间的建造或生产过程,才能达到可使用或可销售状态的存货、投资性房产的借款费用,予以资本化;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。应予以资本化的借款费用当同时具备以下三个条件时,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者可销售状态所必要的购建或者生产活动已经开始。  (2)借款费用资本化的期间:应予以资本化的借款费用,满足上述资本化条件的,在购建或者生产的符合资本化条件的相关资产达到预定可使用状态或可销售状态前所发生的,计入相关资产成本;若相关资产的购建或生产活动发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化,在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始;在相关资产达到预定可使用状态或可销售状态时,停止借款费用的资本化,之后发生的借款费用于发生时根据其发生额直接计入当期财务费用。  17、收入确认原则: 营业收入主要包括销售商品收入、提供劳务收入和让渡资产使用权收入,其收入确认原则如下:  销售商品收入的确认原则:  ①已将商品所有权上的主要风险和报酬转移给购货方;   ②既没有保留通常与所有权相联系的继续管理权,也没有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企业;  ⑤相关的已发生或将发生的成本能够可靠地计量。  (2)提供劳务收入的确认原则:   以劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入本公司,劳务的完成程度能够可靠地确定时,确认劳务收入的实现。在同一年度内开始并完成的劳务,在完成劳务时确认收入;劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按完工百分比法确认相关的劳务收入,完工百分比按已完工作的测量(或已经提供的劳务占应提供劳务总量的比例或已经发生的成本占估计总成本的比例)确认。  (3)让渡资产使用权收入的确认原则: 以与交易相关的经济利益能够流入公司,收入的金额能够可靠地计量时,确认让渡资产使用权收入的实现。  18、所得税的会计处理方法: 所得税的会计核算采用资产负债表债务法核算。 本企业将当期和以前期间应未交的所得税确认为负债,将已支付的所得税超过应支付的部分确认为资产。存在应纳税暂时性差异或可抵扣暂时性差异的,确认递延所得税负债或递延所得税资产。 资产负表日,对于当期和以前期间形成的当期所得税负债(或资产),应当按照税法规定计算的预期应交纳(或返还)的所得税金额计算。 当期所得税和递延所得税应当作为所得税费用或收益计入当期损益。 19、会计报表合并范围的确定原则及合并会计报表的编制方法: (1)合并范围以控制为基础予以确定。母公司直接或通过子公司间接拥有被投资单位半数以上的表决权时,将该被投资单位认定为子公司,纳入合并财务报表的合并范围,但是,有确凿证据表明母公司不能控制被投资单位的除外;母公司拥有被投资单位半数或以下的表决权,满足下列条件之一的,视为能够控制被投资单位,应当将该被投资单位认定为子公司,纳入合并财务报表的合并范围: A、通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权; B、根据公司章程或协议,有权决定被投资单位的财务和经营政策; C、有权任免被投资单位的董事会或类似机构的多数成员; D、在被投资单位的董事会或类似机构占多数表决权。 (2)本企业的合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关材料,在按照权益法调整对子公司的长期股权投资后,由母公司编制。 20、主要会计政策、会计估计变更及重大会计差错更正 
    (1) 会计政策变更
    1、本公司2007年1月1日执行新《企业会计准则》,根据新《企业会计准则》规定,对公司会计政策进行了相应修改,同时,在编制对比会计报表时,根据《公司发行证券的公司信息披露规范问答第7号——新旧会计准则过渡期间比较财务会计信息的编制和披露》的要求,对相关事项进行了追溯调整。 。 
    (2) 会计估计变更
    无 
    (3) 会计差错更正
    无 
     (三)税项:
    1、主要税种及税率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                  计税依据                                                                        税率           
  增值税                当期销项税额扣除允许抵扣的进项税额后的余额                                      17%/13%        
  营业税                营业额                                                                          5%             
  城建税                应缴流转税额                                                                    7%             
  企业所得税            应纳税所得额                                                                    33%            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、优惠税负及批文
    (1)本公司子公司--深圳市华顺达实业有限公司按深圳市规定的15%缴纳企业所得税。 (2)本公司子公司-湖南华升株洲雪松有限公司经湖南省劳动社会保障厅于2004年10月认定为新办劳动就业服务企业,根据财政部、国家税务总局财税字[1994]001中相关规定,经主管税务机关批准免征企业所得税三年。 . 
    (四)企业合并及合并财务报表
    单位:万元 币种:人民币
    1、公司所控制的境内外重要子公司的情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称             子公司类型          注册  业务性质  注册资本      经营范围                                    
                                             地                                                                        
  湖南华升工贸有限公司   控股子公司          长沙  进出口贸  4,000.00      经营进出口业务、对外经济合作业务、国内贸易  
                                             市    易                      等                                          
  湖南华升株洲雪松有限   控股子公司          株洲  纺织品生  18,289.27     纺织品、服装、服饰生产、加工、销售;汽车货  
  公司                                       市    产销售                  运、房屋租赁。                              
  沅江洞庭士达麻纺织厂   控股子公司          沅江  纺织品生  600.00        生产和销售精干麻、麻球、各类纯麻线、各类混  
  有限公司                                   市    产销售                  纺纱、纺织织物。农产品收购销售              
  湖南华升洞庭麻业有限   控股子公司          岳阳  纺织品生  16,000.00     纯麻纺织品、湿纺织品、印染纺织品、服装、服  
  公司                                       市    产销售                  饰的生产、销售;收购、加工、销售麻类等纺织  
                                                                           原料。                                      
  深圳市华顺达实业有限   控股子公司          深圳  进出口贸  550.00        兴办实业;国内商业;物资供销业(不含专营、  
  公司                                       市    易                      专控及专卖商品);进出口业务                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称              投资额            净投资额          持股比例(%)       表决权比例(%)        是否合并报表      
  湖南华升工贸有限公司    79,618,500        79,618,500        99.00             99.00                是                
  湖南华升株洲雪松有限公  161,809,600       161,809,600       87.44             87.44                是                
  司                                                                                                                   
  沅江洞庭士达麻纺织厂有  16,861,400        16,861,400        100.00            100.00               是                
  限公司                                                                                                               
  湖南华升洞庭麻业有限公  151,208,200       151,208,200       88.85             88.85                是                
  司                                                                                                                   
  深圳市华顺达实业有限公  4,950,000         4,950,000         90.00             90.00                否                
  司                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)合并报表范围发生变更的内容和原因  2006年9月本公司与湖南华升工贸进出口(集团)公司签署《资产置换协议》,以应收庆泰信托投资有限责任公司的委托理财款与湖南华升集团公司持有湖南华升洞庭麻业有限公司4.19%的股权进行资产置换。 通过以资抵债和资产置换,本公司共享有湖南华升洞庭麻业有限公司88.85%的股权。从2006年10月1日起本公司将其纳入报表合并范围。
    (五)合并会计报表附注
     1、货币资金
    单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                     期末数                                 期初数                               
                                           人民币金额                             人民币金额                           
  现金:                                                                                                               
  人民币                                   159,926.22                             1,075,376.44                         
  银行存款:                                                                                                           
  人民币                                   36,422,559.47                          60,011,038.46                        
  其他货币资金:                                                                                                       
  人民币                                   4,928,652.58                           1,641,628.95                         
  合计                                     41,511,138.27                          62,728,043.85                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、交易性金融资产:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      期末公允价值                   期初公允价值                
  1.交易性债券投资                                                                                                     
  2.交易性权益工具投资                                                                                                 
  3.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     20,525,899.80                  9,528,976.74                
  4.衍生金融资产                                                                                                       
  5.其他                                                                                                               
  合计                                                      20,525,899.80                  9,528,976.74                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     3、应收票据
    (1) 应收票据分类
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                                                   期末数                                        
  银行承对汇票                                                           750,000.00                                    
  合计                                                                   750,000.00                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、应收账款 (1) 应收账款账龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数                                       期初数                                                       
             账面余额                     坏账准备        账面余额                                      坏账准备       
             金额             比例(%)                   金额             比例(%)                                   
  一年以内   25,325,619.87    91.96       1,266,280.99    20,219,721.39    88.06        1,010,986.08                   
  一至二年   562,525.08       2.04        56,252.51       651,040.76       2.84         65,104.08                      
  二至三年   312,718.86       1.14        93,815.66       342,958.05       1.49         102,887.42                     
  三至四年   163,881.21       0.59        81,940.61       348,108.22       1.52         174,054.12                     
  四至五年   1,026,287.76     3.73        821,030.21      1,248,619.76     5.44         998,895.81                     
  五年以上   149,680.50       0.54        149,680.50      149,680.50       0.65         149,680.50                     
  合计       27,540,713.28    100.00      2,469,000.48    22,960,128.68    100.00       2,501,608.01                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 应收账款按种类披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类       期末数                                                期初数                                              
             账面余额                   坏账准备                   账面余额                   坏账准备                 
             金额              比例(%  金额             比例(%   金额             比例(%   金额            比例(%  
                               )                        )                         )                        )       
  单项金额                                                                                                             
  重大的应                                                                                                             
  收账款                                                                                                               
  单项金额                                                                                                             
  不重大但                                                                                                             
  按信用 风                                                                                                            
  险特征组                                                                                                             
  合后该组                                                                                                             
  合的 风险                                                                                                            
  较大的应                                                                                                             
  收账款                                                                                                               
  其他不重   27,540,713.28              2,469,000.48               22,960,128.68              2,501,608.01             
  大应收账                                                                                                             
  款                                                                                                                   
  合计       27,540,713.28     --       2,469,000.48     --        22,960,128.68    --        2,501,608.01    --       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 应收账款坏帐准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        期初余额               本期减少数                                   期末余额             
                                                     转回数                合计                                        
  应收账款坏帐准备            2,501,608.01           32,607.53             32,607.53              2,469,000.48         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  前五名欠款单位合计及   8,311,787.27            30.18                  7,406,056.61             32.26                 
  比例                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  5、其他应收款 (1) 其他应收款账龄 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄       期末数                                       期初数                                                       
             账面余额                     坏账准备        账面余额                                      坏账准备       
             金额             比例(%)                   金额             比例(%)                                   
  一年以内   9,315,214.10     46.47       465,760.71      9,349,307.64     45.01        263,346.22                     
  一至二年   1,296,196.69     6.47        129,619.67      1,550,307.16     7.46         155,030.71                     
  二至三年   680,986.04       3.40        204,295.81      1,040,161.63     5.01         312,048.48                     
  三至四年   296,926.24       1.48        148,463.12      382,996.23       1.84         191,498.12                     
  四至五年   352,146.03       1.75        281,716.82      334,946.03       1.61         267,956.82                     
  五年以上   8,104,331.83     40.43       8,104,331.83    8,116,888.17     39.07        8,116,888.17                   
  合计       20,045,800.93    100.00      9,334,187.96    20,774,606.86    100.00       9,306,768.52                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 其他应收账款按种类披露 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类        期末数                                               期初数                                              
              账面余额                   坏账准备                  账面余额                   坏账准备                 
              金额             比例(%   金额            比例(%   金额             比例(%   金额            比例(%  
                               )                        )                         )                        )       
  单项金额重                                                                                                           
  大的其他应                                                                                                           
  收款项                                                                                                               
  单项金额不                                                                                                           
  重大但按信                                                                                                           
  用风险 特                                                                                                            
  征组合后该                                                                                                           
  组合的风险                                                                                                           
  较大 的其                                                                                                            
  他应收款项                                                                                                           
  其他不重大  20,045,800.93              9,334,187.96              20,774,606.86              9,306,768.52             
  其他应收款                                                                                                           
  项                                                                                                                   
  合计        20,045,800.93    --        9,334,187.96    --        20,774,606.86    --        9,306,768.52    --       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 其他应收款坏账准备变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  期初余额                  本期增加数                 期末余额                  
  其他应收款坏帐准备                    9,306,768.52              27,419.44                  9,334,187.96              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 其他应收款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  前五名欠款单位合计及   8,770,037.90            43.75                  8,147,290.40             48.81                 
  比例                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (5) 其他应收款主要单位
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称            欠款金额          欠款时间    欠款原因    计提坏帐金额      计提坏帐比例(%)     计提坏帐原因   
  中国服装集团公司    4,545,642.00      1999年      往来款      4,545,642.00      100.00                五年以上       
  合计                                  --          --                            --                    --             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(6) 本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 
    6、预付账款
    (1) 预付账款帐龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                   期末数                                         期初数                                         
                         金额                    比例(%)              金额                     比例(%)             
  一年以内               69,341,325.70           99.83                  83,855,472.81            99.96                 
  一至二年               119,991.96              0.17                   34,000.06                0.04                  
  合计                   69,461,317.66           100.00                 83,889,472.87            100.00                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款  7、存货  (1) 存货分类
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目   期末数                                                 期初数                                                 
         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   23,146,106.88      912,601.92       22,233,504.96      25,770,192.94      912,601.92        24,857,591.02     
  料                                                                                                                   
  库存   109,088,921.34     7,820,845.19     101,268,076.15     94,343,654.26      9,324,827.19      85,018,827.07     
  商品                                                                                                                 
  在产   15,901,340.10                       15,901,340.10      17,242,697.51                        17,242,697.51     
  品                                                                                                                   
  包装                                                          60,005.41                            60,005.41         
  物                                                                                                                   
  委托   10,831,969.70                       10,831,969.70      9,982,043.40                         9,982,043.40      
  加工                                                                                                                 
  物资                                                                                                                 
  合计   158,968,338.02     8,733,447.11     150,234,890.91     147,398,593.52     10,237,429.11     137,161,164.41    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8、持有至到期投资
    (1) 持有至到期投资情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         期末账面余额                        年初账面余额                        
  委托贷款                                                                         40,000,000.00                       
  合计                                                                             40,000,000.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:系委托中国建设银行长沙湘江支行贷款4,000万元给湖南楚盛园置业发展有限公司,贷款期限为2006年3月15日至2008年3月14日。转至"一年内到期的非流动资产"科目,该科目本报告期余额7000万元,还有一笔委托贷款,系委托中国建设银行长沙湘江支行贷款3,000万元给湖南省中欣房地产开发有限公司,贷款期限为2006年1月6日至2007年7月5日。 .  9、对合营企业投资和联营企业投资
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名  注册  业务性  本企业持股比例(%  本企业在被投资单位表决权比例(  期末净资产   本期营业收入总  本期净利 
  称            地    质      )                 %)                             总额         额              润       
  一、联营企业                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10、长期股权投资 (1)在被投资单位持股比例与表决权的说明
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                在被投资单位持股比例   在被投资单位表决权比例   在被投资单位持股比例与表决权比例不一致的说 
                                                                            明                                         
  湘财证券有限责任公司      2.243                  2.243                                                               
  北京公联实业有限公司      1.00                   1.00                                                                
  湖南银洲股份有限公司      1.65                   1.65                                                                
  株洲市商业银行            0.01                   0.01                                                                
  湖南洞庭长兴印染有限公司  46.25                  46.25                                                               
  上海洞麻工贸有限公司      80.00                  80.00                                                               
  长沙洞麻工贸有限公司      59.00                  59.00                                                               
  岳阳华一房地产有限公司    20.00                  20.00                                                               
  深圳市华顺达实业有限公司  90.00                  90.00                                                               
  湖南英捷高科技有限公司    32.80                  32.80                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)按成本法核算
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位     初始投资成本         期初余额             增减变动           期末余额             减值准备            
  湘财证券有限   226,999,680.00       226,999,680.00                          226,999,680.00       215,649,696.00      
  责任公司                                                                                                             
  北京公联实业   100,000.00           100,000.00                              100,000.00           100,000.00          
  有限公司                                                                                                             
  湖南银洲股份   2,391,700.00         2,391,700.00                            2,391,700.00         2,391,700.00        
  有限公司                                                                                                             
  株洲市商业银   7,920.00             7,920.00                                7,920.00                                 
  行                                                                                                                   
  湖南洞庭长兴   3,239,015.01         3,239,015.01                            3,239,015.01                             
  印染有限公司                                                                                                         
  上海洞麻工贸   800,000.00           800,000.00                              800,000.00                               
  有限公司                                                                                                             
  长沙洞麻工贸   245,000.00           245,000.00                              245,000.00                               
  有限公司                                                                                                             
  岳阳华一房地   1,600,000.00                              1,600,000.00       1,600,000.00                             
  产有限公司                                                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)按权益法核算
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位              初始投资成本        期初余额          增减变动         期末余额          减值准备   现金红利 
  深圳市华顺达实业有限公  4,950,000.00        3,145,907.24      -123,472.61      3,022,434.63                          
  司                                                                                                                   
  湖南英捷高科技有限公司  10,000,000.00       9,312,841.61      19,096.12        9,331,937.73                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
11、投资性房地产
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             期初账面余额       本期增加额     本期减少额      期末账面余额      
  一、原价合计                                     35,317,519.25                                     35,317,519.25     
  1.房屋、建筑物                                   32,422,070.40                                     32,422,070.40     
  2.土地使用权                                     2,895,448.85                                      2,895,448.85      
  二、累计折旧和累计摊销合计                       7,690,542.39       473,600.02                     8,164,142.41      
  1.房屋、建筑物                                   6,954,428.00       444,645.53                     7,399,073.53      
  2.土地使用权                                     736,114.39         28,954.49                      765,068.88        
  三、投资性房地产减值准备累计金额合计                                                                                 
  1.房屋、建筑物                                                                                                       
  2.土地使用权                                                                                                         
  四、投资性房地产账面价值合计                     27,626,976.86                                     27,153,376.84     
  1.房屋、建筑物                                   25,467,642.40                                     25,022,996.87     
  2.土地使用权                                     2,159,334.46                                      2,130,379.97      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
12、固定资产  (1) 固定资产情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        期初数                 本期增加数            本期减少数            期末数                
  一、原价合计:              337,207,158.63         928,324.81            99,794,483.94         238,340,999.50        
  其中:房屋及建筑物          203,596,831.08         16,223.00             53,661,390.06         149,951,664.02        
  机器设备                    124,835,307.86         211,622.19            43,459,884.23         81,587,045.82         
  运输设备                    5,216,726.30           641,312.89            1,307,389.00          4,550,650.19          
  电子设备                    3,558,293.39           59,166.73             1,365,820.65          2,251,639.47          
  二、累计折旧合计:          130,723,179.74         9,318,700.91          100,349,219.10        39,692,661.55         
  其中:房屋及建筑物          66,400,987.21          4,005,348.68          53,925,942.38         16,480,393.51         
  机器设备                    58,669,544.10          4,877,814.44          43,465,353.84         20,082,004.70         
  运输设备                    3,142,533.62           252,356.43            1,423,322.03          1,971,568.02          
  电子设备                    2,510,114.81           183,181.36            1,534,600.85          1,158,695.32          
  三、固定资产净值合计        206,483,978.89                                                     198,648,337.95        
  其中:房屋及建筑物                                                                                                   
  机器设备                                                                                                             
  运输设备                                                                                                             
  电子设备                                                                                                             
  四、减值准备合计            1,348,836.59                                                       1,348,836.59          
  其中:房屋及建筑物          756,368.22                                                         756,368.22            
  机器设备                    592,468.37                                                         592,468.37            
  运输设备                                                                                                             
  电子设备                                                                                                             
  五、固定资产净额合计        205,135,142.30                                                     197,299,501.36        
  其中:房屋及建筑物                                                                                                   
  机器设备                                                                                                             
  运输设备                                                                                                             
  电子设备                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、在建工程
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          期末数                                              期初数                                             
                帐面余额           减值准备       帐面净额          帐面余额           减值准备      帐面净额          
  在建工程      4,937,422.89                      4,937,422.89      3,782,014.81                     3,782,014.81      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1) 在建工程项目变动情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                期初数             本期增加               资金来源         期末数            
  华升洞麻生物脱胶酶工程                  3,782,014.81       441,131.47             自有资金         4,223,146.28      
  雪松印染废水处理                                           200,000.00             自有资金         200,000.00        
  洞庭士达技术改造                                           514,276.61             自有资金         514,276.61        
  合计                                    3,782,014.81       1,155,408.08           --               4,937,422.89      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
14、固定资产清理
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 期初数      期末数                  期末有余额的转入清理的原因                  
  华升洞麻厂房.设备处置                            -2,896,176.20           尚未清理完毕                                
  合计                                             -2,896,176.20           -                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15、无形资产  (1) 无形资产情况:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          期初账面余额         本期增加额           本期减少额          期末账面余额         累计减值准备金额    
  长沙土地使用  585,465.92                                7,850.51            577,615.41                               
  权                                                                                                                   
  株洲土地使用  106,396,082.95                            2,599,221.06        103,796,861.89                           
  权                                                                                                                   
  岳阳土地使用  78,509,241.00                             790,362.00          77,718,879.00                            
  权                                                                                                                   
  沅江土地使用  5,059,649.18                              55,500.00           5,004,149.18                             
  权                                                                                                                   
  合计          190,550,439.05                            3,452,933.57        187,097,505.48                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期减少额3,452,933.57元中:有本期摊销1,827,533.57元,转出金额1,625,400.00元。  16、资产减值准备明细
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目            年初账面余额       本期计提额     本期减少额                                       期末账面余额      
                                                    转回           转销             合计                               
  一、坏账准备    11,808,376.53      27,419.44      32,607.53                       32,607.53        11,803,188.44     
  二、存货跌价准  10,237,429.11                                    1,503,982.00     1,503,982.00     8,733,447.11      
  备                                                                                                                   
  三、可供出售金                                                                                                       
  融资产减值准备                                                                                                       
  四、持有至到期                                                                                                       
  投资减值准备                                                                                                         
  五、长期股权投  218,141,396.00                                                                     218,141,396.00    
  资减值准备                                                                                                           
  六、投资性房地                                                                                                       
  产减值准备                                                                                                           
  七、固定资产减  1,348,836.59                                                                       1,348,836.59      
  值准备