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年年度报告

公告日期 2008-04-03
股票简称:华升股份 股票代码:600156
                         湖南华升股份有限公司2007年年度报告
    
    
    
    
    目录
     一、重要提示 3
    二、公司基本情况简介 3
    三、主要财务数据和指标 3
    四、股本变动及股东情况 5
    五、董事、监事和高级管理人员 8
    六、公司治理结构 12
    七、股东大会情况简介 14
    八、董事会报告 15
    九、监事会报告 20
    十、重要事项 20
    十一、财务会计报告 25
    十二、备查文件目录 78
    
     一、重要提示
    1、本公司董事会、监事会及董事、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、独立董事胡金亮因出国,未出席董事会会议,委托独立董事汤健行使表决权。  3、开元信德会计师事务所有限公司为本公司出具了标准无保留意见的审计报告。 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:保证年度报告中财务报告的真实、完整。
    二、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、 公司法定代表人:徐春生 3、 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 4、 公司注册地址:湖南省长沙市芙蓉中路三段420号 公司办公地址:湖南省长沙市芙蓉中路三段420号华升大厦 邮政编码:410015 公司电子信箱:hnhsgf@163.com 5、 公司信息披露报纸名称:上海证券报 登载公司年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司年度报告备置地点:湖南省长沙市芙蓉中路三段420号华升大厦九楼公司董事会秘书办公室 6、 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 7、 其他有关资料 公司首次注册登记日期:1998年5月19日 公司首次注册登记地点:湖南长沙市建湘南路131号 公司第1次变更注册登记日期:2000年4月11日 公司第1次变更注册登记地址:湖南长沙市建湘南路131号 公司法人营业执照注册号:4300001000024 公司税务登记号码:430103183811374 公司聘请的境内会计师事务所名称:开元信德会计师事务所有限公司 公司聘请的境内会计师事务所办公地址:北京市海淀区中关村南大街甲18号军艺大厦B座15层  三、主要财务数据和指标:
    (一)本报告期主要财务数据
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                   金额                                          
  营业利润                                                               18,135,115.43                                 
  利润总额                                                               23,607,262.16                                 
  归属于上市公司股东的净利润                                             14,675,196.32                                 
  归属于上市公司股东的扣除非经常性损益后的净利润                         10,132,840.24                                 
  经营活动产生的现金流量净额                                             -20,067,648.72                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二)扣除非经常性损益项目和金额 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  非流动资产处置损益                                                               4,572,547.87                        
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的   1,544,000.00                        
  政府补助除外                                                                                                         
  除上述各项之外的其他营业外收支净额                                               -652,321.14                         
  非经常性损益相应的所得税                                                         -415,661.52                         
  前述非经常性损益应扣除的少数股东损益                                             -506,209.13                         
  合计                                                                             4,542,356.08                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)报告期末公司前三年主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主要会计数据        2007年                  2006年                 本年比上年增减(%)          2005年                 
  营业收入            796,227,184.91          784,801,706.66         1.46                       725,739,011.23         
  利润总额            23,607,262.16           11,109,634.46          112.49                     -195,514,882.79        
  归属于上市公司股东  14,675,196.32           2,664,330.86           450.81                     -180,767,508.31        
  的净利润                                                                                                             
  归属于上市公司股东  10,132,840.24           -5,305,918.21          290.97                     20,439,365.36          
  的扣除非经常性损益                                                                                                   
  的净利润                                                                                                             
  基本每股收益        0.0365                  0.0062                 488.71                     -0.4119                
  稀释每股收益        0.0365                  0.0062                 488.71                     -0.4119                
  扣除非经常性损益后  0.0252                  -0.0123                304.88                     0.0466                 
  的基本每股收益                                                                                                       
  全面摊薄净资产收益  2.51                    0.47                   增加2.04个百分点           -26.38                 
  率(%)                                                                                                              
  加权平均净资产收益  2.54                    0.42                   增加2.12个百分点           -23.33                 
  率(%)                                                                                                              
  扣除非经常性损益后  1.73                    -0.93                  增加2.66个百分点           2.98                   
  全面摊薄净资产收益                                                                                                   
  率(%)                                                                                                              
  扣除非经常性损益后  1.76                    -0.84                  增加2.60个百分点           2.33                   
  的加权平均净资产收                                                                                                   
  益率(%)                                                                                                            
  经营活动产生的现金  -20,067,648.72          -24,991,879.76         19.70                      12,028,885.19          
  流量净额                                                                                                             
  每股经营活动产生的  -0.0499                 -0.0622                19.77                      0.0274                 
  现金流量净额                                                                                                         
                      2007年末                2006年末               本年末比上年末增减(%)      2005年末               
  总资产              920,399,470.82          887,598,981.48         3.70                       889,833,139.55         
  所有者权益(或股东  585,200,850.95          570,525,654.63         2.57                       685,132,837.11         
  权益)                                                                                                               
  归属于上市公司股东  1.46                    1.42                   2.82                       1.56                   
  的每股净资产                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    四、股本变动及股东情况
    (一)股本变动情况
    1、股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    本次变动前              本次变动增减(+,-)                             本次变动后              
                    数量           比例(%)  发行   送股  公积   其他           小计            数量           比例(%)  
                                            新股         金转                                                          
                                                         股                                                            
  一、有限售条件股份                                                                                                   
  1、国家持股       178,598,898    44.41                        -45,000        -45,000         178,553,898    44.40    
  2、国有法人持股   37,191,804     9.25                         -33,397,684    -33,397,684     3,794,120      0.95     
  3、其他内资持股                                                                                                      
  其中:                                                                                                               
  境内法人持股                                                                                                         
  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                                                                                                       
  有限售条件股份合  215,790,702    53.66                        -33,442,684    -33,442,684     182,348,018    45.35    
  计                                                                                                                   
  二、无限售条件流通股份                                                                                               
  1、人民币普通股   186,320,000    46.34                        33,442,684     33,442,684      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                                                                                                              
  无限售条件流通股  186,320,000    46.34                        33,442,684     33,442,684      219,762,684    54.65    
  份合计                                                                                                               
  三、股份总数      402,110,702    100                                                         402,110,702    100.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     2、限售股份变动情况表 
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称                年初限售股数      本年解除限售股数    本年增加限售  年末限售股数      限售原   解除限售日期  
                                                                股数                            因                     
  湖南华升集团公司        178,598,898       45,000                            178,553,898       股改承   2007年6月27日 
                                                                                                诺                     
  中国信达资产管理公司长  21,900,000        21,900,000                        0                 股改承   2007年6月27日 
  沙办事处                                                                                      诺                     
  湖南省益阳市财源建设投  5,962,189         5,962,189                         0                 股改承   2007年6月27日 
  资有限公司                                                                                    诺                     
  湖南信托投资有限公司    5,535,495         5,535,495                         0                 股改承   2007年6月27日 
                                                                                                诺                     
  中国服装集团公司        3,794,120         0                                 3,794,120                                
  合计                    215,790,702       33,442,684                        182,348,018       —       —            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、证券发行与上市情况
    (1) 前三年历次证券发行情况 
    截止本报告期末至前三年,公司未有证券发行与上市情况。 (2) 公司股份总数及结构的变动情况  报告期内没有因送股、配股等原因引起公司股份总数及结构的变动。 
    (3) 现存的内部职工股情况 
    本报告期末公司无内部职工股。 
    (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                      62,622                                                                         
  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       报告期内增  持有有限售条件  质押或冻结的股份数量    
                                        )                          减          股份数量                                
  湖南华升集团公司   国家               44.41       178,598,898                178,553,898     质押80,000,000          
  中国信达资产管理   国有法人           4.30        17,300,000                 0               未知                    
  公司长沙办事处                                                                                                       
  湖南省益阳市财源   国有法人           1.48        5,952,189                  0               未知                    
  建设投资有限公司                                                                                                     
  中国服装集团公司   国有法人           0.94        3,794,120                  3,794,120       未知                    
  罗启伦             境内自然人         0.20        804,500                    0               未知                    
  刘德芳             境内自然人         0.19        776,800                    0               未知                    
  胡兵               境内自然人         0.17        699,830                    0               未知                    
  姜兆林             境内自然人         0.14        553,000                    0               未知                    
  蔡静               境内自然人         0.13        528,200                    0               未知                    
  朱寒韵             境外自然人         0.07        310,000                    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                    17,300,000                 人民币普通股                            
  湖南省益阳市财源建设投资有限公司                  5,952,189                  人民币普通股                            
  罗启伦                                            804,500                    人民币普通股                            
  刘德芳                                            776,800                    人民币普通股                            
  胡兵                                              699,830                    人民币普通股                            
  姜兆林                                            553,000                    人民币普通股                            
  蔡静                                              528,200                    人民币普通股                            
  朱寒韵                                            310,000                    人民币普通股                            
  薛新华                                            308,600                    人民币普通股                            
  顾芳                                              300,000                    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4位为国有法人股股东,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。其余股 
                                                    东本公司未知其之间是否存在关联关系或一致行动关系。                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条件  持有的有限售   有限售条件股份可上市交易  限售条件                                                   
  号   股东名称    条件股份数量   情况                                                                                 
                                  可上市交   新增可上市交                                                              
                                  易时间     易股份数量                                                                
  1    湖南华升集  178,553,898    2008年6月  21,945,000     股改方案实施后,其所持有限售条件的股份在十二个月内不上市交 
       团公司                     27日                      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%。                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、控股股东及实际控制人简介
    (1) 法人控股股东情况
    控股股东名称:湖南华升集团公司 法人代表:徐春生 注册资本:26,124万元 成立日期:1988年3月12日 主要经营业务或管理活动:授权范围内的国有资产经营、管理、投资及企业兼并、收购。
    (2) 法人实际控制人情况
    实际控制人名称:湖南省人民政府国有资产监督管理委员会 (3) 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。  (4) 公司与实际控制人之间的产权及控制关系的方框图
    
    3、其他持股在百分之十以上的法人股东 
    截止本报告期末公司无其他持股在百分之十以上的法人股东
    五、董事、监事和高级管理人员
    (一)董事、监事、高级管理人员情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓   职务    性   年   任期起  任期   年初持   年末持  持   被授  股份增   变   报告期   报告期被授予的股权激  是否  
  名           别   龄   始日期  终止   股数     股数    有   予的  减数     动   内从公   励情况                在股  
                                 日期                    本   限制           原   司领取   可   已行  行   期末  东单  
                                                         公   性股           因   的报酬   行   权数  权   股票  位或  
                                                         司   票数                总额(万  权   量    价   市价  其他  
                                                         的   量                  元)(税  股                    关联  
                                                         股                       前)     数                    单位  
                                                         票                                                      领取  
                                                         期                                                      报酬  
                                                         权                                                      、津  
                                                                                                                 贴    
  徐   董事长  男   58   2007年  2010   0        0                                                               是    
  春                     12月28  年12                                                                                  
  生                     日      月28                                                                                  
                                 日                                                                                    
  黎   董事、  男   55   2007年  2010   0        0                                16.6                           否    
  晓   总经理            12月28  年12                                                                                  
  彤                     日      月28                                                                                  
                                 日                                                                                    
  蒋   董事    男   55   2007年  2010   8,905    6,705              -2,200   卖   14.04                          否    
  征                     12月28  年12                                        出                                        
  球                     日      月28                                                                                  
                                 日                                                                                    
  邹   董事    男   61   2007年  2010   0        0                                                               否    
  年                     12月28  年12                                                                                  
  满                     日      月28                                                                                  
                                 日                                                                                    
  陈   独立董  男   58   2007年  2010   0        0                                                               否    
  树   事                12月28  年12                                                                                  
  津                     日      月28                                                                                  
                                 日                                                                                    
  胡   独立董  男   63   2007年  2010   0        0                                                               否    
  金   事                12月28  年12                                                                                  
  亮                     日      月28                                                                                  
                                 日                                                                                    
  汤   独立董  女   41   2007年  2010   0        0                                                               否    
  健   事                12月28  年12                                                                                  
                         日      月28                                                                                  
                                 日                                                                                    
  朱   董事会  女   51   2007年  2010   0        0                                15.2                           否    
  小   秘书              12月28  年12                                                                                  
  明                     日      月28                                                                                  
                                 日                                                                                    
  刘   副总经  男   45   2007年  2010   0        0                                                               否    
  政   理                12月28  年12                                                                                  
                         日      月28                                                                                  
                                 日                                                                                    
  黄   副总经  男   43   2007年  2010   0        0                                                               否    
  云   理                12月28  年12                                                                                  
  晴                     日      月28                                                                                  
                                 日                                                                                    
  张   监事会  女   52   2007年  2010   0        0                                12.2                           否    
  小   主席              12月28  年12                                                                                  
  静                     日      月28                                                                                  
                                 日                                                                                    
  李   财务总  男   37   2007年  2010   0        0                                13.2                           否    
  新   监                12月28  年12                                                                                  
  宇                     日      月28                                                                                  
                                 日                                                                                    
  蒋   监事    男   45   2007年  2010   0        0                                                               否    
  江                     12月28  年12                                                                                  
  华                     日      月28                                                                                  
                                 日                                                                                    
  赵   监事    女   37   2007年  2010   0        0                                4.1                            否    
  又                     12月28  年12                                                                                  
  新                     日      月28                                                                                  
                                 日                                                                                    
  彭   监事    男   42   2007年  2010   0        0                                                               否    
  兴                     12月28  年12                                                                                  
  华                     日      月28                                                                                  
                                 日                                                                                    
  石   监事    女   37   2007年  2010   0        0                                8.5                            否    
  楠                     12月28  年12                                                                                  
                         日      月28                                                                                  
                                 日                                                                                    
  合   /       /    /    /       /                       /                   /                        /    /     /     
  计                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
董事、监事、高级管理人员最近5年的主要工作经历: (1)徐春生,曾任湖南华升工贸进出口(集团)公司总经理、董事长、党组书记,现任湖南华升集团公司董事长、湖南华升股份有限公司董事长。 (2)黎晓彤,曾任湖南华升工贸进出口(集团)公司副总经理、总经理、党组副书记、湖南华升股份有限公司副董事长。现任湖南华升集团公司党组书记、湖南华升股份有限公司董事、总经理。 (3)蒋征球,曾任湖南湘维有限公司董事长兼党委书记,湖南华升股份有限公司副董事长、总经理,现任湖南华升集团公司总经理、湖南华升股份有限公司董事。 (4)邹年满,曾任湖南省益阳市财政局副局长、局长,湖南省益阳市财源建设投资有限公司董事长、湖南省益阳市政协党组副书记、常务副主席,现任湖南华升股份有限公司董事。 (5)陈树津,曾任国家纺织工业部办公厅副处长、处长,中国纺织总会办公厅副主任、国家纺织工业局企业改革司司长、中国纺织工业协会秘书长。现任中国纺织工业协会副会长、湖南华升股份有限公司独立董事。 (6)胡金亮,曾任湖南省审计局处长、副局长,湖南省财政厅副厅长、湖南省国税局局长、湖南省政协常委,现任湖南华升股份有限公司独立董事。 (7)汤健,湖南商学院副教授、教授、会计学院副院长、湖南华升股份有限公司独立董事。 (8)朱小明,曾任湖南华升工贸进出口(集团)公司财务处处长,湖南华升股份有限公司总经理助理、财务部经理、副总经理兼董事会秘书。现任湖南华升股份有限公司董事会秘书。 (9)刘政,曾任株洲苎麻纺织印染厂副总经济师、副厂长、厂长,株洲雪松麻业有限公司董事长、总经理。现任湖南华升集团公司董事、湖南华升株洲雪松有限公司总经理兼党委副书记、湖南华升股份有限公司副总经理。 (10)黄云晴,曾任湖南洞庭麻业有限公司总经理助理、副总经理、湖南洞庭苎麻纺织印染厂副厂长、厂长。现任湖南华升洞庭麻业有限公司董事长、湖南华升股份有限公司副总经理。 (11)张小静,曾任湖南华升股份有限公司董事、湖南华升集团公司技术中心主任、湖南华升股份有限公司发展部经理。现任湖南华升股份有限公司企业管理和审计稽核部经理、监事会主席、总工程师。 (12)李新宇,曾任湖南华升工贸进出口(集团)公司财务部经理助理、副经理。现任湖南华升工贸有限公司财务部经理、湖南华升股份有限公司财务总监。 (13)蒋江华,曾任湖南华升工贸进出口(集团)公司科技处副科长、工程师,科技开发公司副科长。现任湖南华升工贸有限公司华信分公司部门经理、工会小组组长、湖南华升股份有限公司监事。 (14)赵又新,曾任湖南华升工贸进出口(集团)公司财务部会计,现任湖南华升工贸有限公司财务部会计、工会小组组长、湖南华升股份有限公司监事。 (15)彭兴华,曾任湖南省政府派驻重点国有企业监事会专职监事。现任湖南省政府派驻重点国有企业监事会一办事处副主任、湖南华升股份有限公司监事。 (16)石楠,曾任湖南华升工贸进出口(集团)公司业务员,业务部门经理。现任湖南华升工贸有限公司纺织品部经理,湖南华升股份有限公司监事。 
    
    (二)在股东单位任职情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名                股东单位名称       担任的职务          任期起始日期        任期终止日期       是否领取报酬津贴   
  徐春生              湖南华升集团公司   董事长              1998年12月1日                          是                 
  蒋征球              湖南华升集团公司   总经理              2007年12月29日                         否                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
在其他单位任职情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名             其他单位名称                   担任的职务       任期起始日期      任期终止日期     是否领取报酬津贴 
  陈树津           中国纺织工业协会               副会长                                              是               
  汤健             湖南商学院                     会计学院副院长                                      是               
  彭兴华           湖南省政府派驻重点国有企业监   一办事处副主任                                      是               
                   事会                                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)董事、监事、高级管理人员报酬情况
    1、董事、监事、高级管理人员报酬的决策程序:由董事会薪酬与考核委员会提出方案,经公司董事会和股东大会审议批准后执行。 2、董事、监事、高级管理人员报酬确定依据:公司董事、监事、高级管理人员的报酬以市场报酬水平为参考,根据公司全年业绩完成情况考核确定。 3、不在公司领取报酬津贴的董事监事情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  不在公司领取报酬津贴的董事、监事的姓名                    是否在股东单位或其他关联单位领取报酬津贴                   
  徐春生                                                    是                                                         
  邹年满                                                    否                                                         
  彭兴华                                                    否                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (四)公司董事、监事、高级管理人员变动情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名                          担任的职务                                         离任原因                            
  陶石林                        董事、总经理                                       换届选举                            
  江水波                        独立董事                                           换届选举                            
  李质仙                        独立董事                                           换届选举                            
  陈汉梅                        监事会主席                                         退休                                
  肖介仁                        监事                                               换届选举                            
  姚令名                        监事                                               换届选举                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司于2007年12月28日召开第四届董事会第一次会议,根据会议决议,聘任黎晓彤为公司总经理,聘任刘政、黄云晴为公司副总经理,聘任朱小明为公司董事会秘书,聘任张小静为公司总工程师,聘任李新宇为公司财务总监。陶石林不再担任公司总经理职务,朱小明、李斌、刘国华不再担任公司副总经理职务。 
    (五)公司员工情况
    截止报告期末,公司在职员工为3,441人,需承担费用的离退休职工为0人。 员工的结构如下: 1、专业构成情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  专业类别                                                                               人数                          
  生产人员                                                                               3,003                         
  销售人员                                                                               58                            
  技术人员                                                                               162                           
  财务人员                                                                               34                            
  行政管理人员及其他                                                                     184                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、教育程度情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  教育类别                                                                  人数                                       
  研究生                                                                    5                                          
  大学本科                                                                  145                                        
  大专                                                                      254                                        
  中专                                                                      81                                         
  高中及以下                                                                2,956                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
六、公司治理结构
    (一)公司治理的情况
    报告期内,公司能严格按照《公司法》、《证券法》、《上市公司治理准则》等法律法规及中国证监会、上海证券交易所发布的有关上市公司治理的规范性文件的要求,不断完善公司法人治理结构。建立了一系列公司治理的细则和内控制度,并严格依法规范运作。 报告期内,根据中国证监会《关于开展加强上市公司治理专项活动有关事项的通知》(证监公司字[2007]28号)和湖南证监局《关于切实做好湖南上市公司治理专项活动的通知》(湘证监公司字[2007]05号)的要求,公司从2007年4月至10月,组织开展了公司治理专项活动,成立了公司治理专项活动领导小组和工作小组,制订了具体的工作计划,对照中国证监会通知中所列的100个自查事项,公司进行了认真自查,并撰写了自查报告,制订了整改计划,自查报告和整改计划经公司第三届董事会第二十二次会议审议通过后,上报了湖南证监局和上海证券交易所,并于2007年6月30日在《上海证券报》和上海证券交易所网站上公布。2007年8月16日至17日,湖南证监局对我公司进行了公司治理现场检查,并于2007年8月22日下达了《关于要求湖南华升股份有限公司限期整改的通知》,公司根据湖南证监局的监管意见及自查情况,制订了相应的整改措施并进行了及时整改,整改报告经公司第三届董事会第二十五次会议审议通过,并于2007年10月30日在《上海证券报》和上海证券交易所网站上公布。 针对公司自查和湖南证监局的现场检查中发现的问题,公司采取了以下措施进行了整改: 1、自查中发现的问题及整改措施 (1)公司内部管理制度需进一步修订完善 整改措施:根据《公司法》、《证券法》、《上市公司治理准则》、《关于提高上市公司质量意见》、《上海证券交易所股票上市规则》等有关法律法规和文件的精神,对公司《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《经理工作细则》等公司内部管理制度进行修订完善,并经公司第三届董事会第二十五次会议和公司2007年第一次临时股东大会审议通过。 (2)公司产业结构调整步伐需进一步加快 整改措施:按照“做精做强主业,适度多元经营”的原则,重点抓好两项工作:一是从有利公司的长远发展的战略高度抓好土地资源的开发利用,盘活株洲雪松公司和洞庭麻业公司的土地资产,提高公司的盈利能力。二是落实技术进步措施,加快新产品开发,调整产品结构,增加高附加值产品品种的比重,为公司提供新的利润来源。 (3)对控股子公司的管理力度需要进一步加大 整改措施:一是强化年度目标考核责任管理,细化核算单位,将目标、责任层层分解,进一步落实激励措施,调动各方面的积极性;二是切实推行内部审计稽核制度,认真落实委派财务总监的制度,把内部各项监督约束制度落到实处;三是继续采取公司集中采购供应原材料的办法,加强全行业原料供需情况的分析和原料价格信息的收集,并择机扩大集中采购的范围,有效控制采购价格、降低成本、堵塞漏洞。 (4)公司员工的政策法规学习需进一步加强 整改措施:建立健全内部学习制度,每月组织公司高管和本部工作人员集中学习一次,各控股子公司每月组织中层以上管理人员集中学习一次。学习的内容为证券基本常识、国家有关法律法规、证券监管部门的有关规范性文件和制度以及公司内部管理制度,在适当的时候,聘请有关证券管理专家来公司授课,对公司员工进行系统培训。 2、湖南证监局现场检查发现的问题及整改措施 (1)关于“洞庭牌”商标未过户的问题 情况说明及整改措施: 为解决大股东欠款问题,2006年9月,公司控股股东湖南华升集团公司将其下属企业湖南洞庭苎麻纺织印染厂(以下简称洞麻厂)的主业资产改制后,组建成一家新的公司,即湖南洞庭麻业有限公司(以下简称洞麻公司),并将洞麻公司作为抵债资产,抵偿对本公司的欠款。由于当时正在进行企业改制和清欠工作,加上洞麻厂已无生产经营活动,故原属洞麻厂的“洞庭牌”注册商标未及时过户到洞麻公司。目前,洞麻公司安排专人负责此项工作,并已经提出过户申请,在经过有关审批程序后,“洞庭牌”商标将过户到洞麻公司名下。 (2)关于公司薪酬与考核委员会中独立董事没有按规定占多数的问题 整改措施: 为达到独立董事占多数的要求,公司董事会对薪酬与考核委员会成员进行了调整,调整后,该委员会由3名董事组成,其中独立董事2名,并经公司第三届董事会第二十五次会议审议通过。 (3)关于董事会下属各专门委员会未形成例会制度的问题 整改措施: 公司按照监管部门的要求和董事会各专门委员会的工作细则的规定,健全了例会制度,并加强了与各职能部门的联系和沟通,充分发挥各专业委员会的作用。 (4)关于《公司章程》未明确由股东大会审议的对外担保应先由董事会审议通过,未明确对外担保时违反审批权限、审议程序的责任追究机制的问题 情况说明及整改措施: 本公司章程中已载明了有关对外担保的规定,但有关条款需进一步细化,公司已按照《关于规范上市公司对外担保行为的通知》(证监发[2005]120号)对《公司章程》相应条款进行了补充,并经公司第三届董事会第二十五次会议和公司2007年第一次临时股东大会审议通过。 5、关于《募集资金管理制度》未按照中国证监会《关于进一步规范上市公司募集资金使用的通知》(证监公司字[2007]25号)的规定增加有关证券投资的规定的问题。 整改措施: 公司按照中国证监会《关于进一步规范上市公司募集资金使用的通知》(证监公司字[2007]25号)的规定,对《募集资金管理制度》进行了修订,并经公司第三届董事会第二十五次会议和公司2007年第一次临时股东大会审议通过。 (6)关于公司的财务管理制度没有按照新会计准则和制度进行修订的问题。 整改措施: 公司对财务管理制度进行了认真清理,按照新的会计准则和制度的要求修订完善,并经公司第三届董事会第二十五次会议审议通过。
    (二)独立董事履行职责情况
    1、独立董事参加董事会的出席情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  独立董事姓名   本年应参加董事会次数    亲自出席(次)    委托出席(次)     缺席(次)     备注                      
  李质仙         12                      9                 3                  0              第三届董事会独立董事      
  江水波         12                      12                0                  0              第三届董事会独立董事      
  陈树津         1                       1                 0                  0              第四届董事会独立董事      
  胡金亮         1                       1                 0                  0              第四届独立董事会独立董事  
  汤健           1                       1                 0                  0              第四届董事会独立董事      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、独立董事对公司有关事项提出异议的情况
    报告期内,公司独立董事未对公司本年度的董事会议案及其他非董事会议案事项提出异议。
    (三)公司相对于控股股东在业务、人员、资产、机构、财务等方面的独立情况
    1、业务方面:本公司拥有独立完整的供应、生产、销售系统和直接面向市场独立经营的能力,在业务方面独立于控股股东。  2、人员方面:本公司在劳动人事及工资管理等方面均独立运作,并设立了独立的劳动人事职能部门。总经理、副总经理和其他高级管理人员未在控股股东单位兼职或领取薪酬。  3、资产方面:本公司所拥有的房屋、土地均有国家有关部门颁发的产权证书,设备及其它资产均独立建帐和使用,公司资产独立,产权明晰。  4、机构方面:本公司设立了完全独立于控股股东的组织机构,不存在与控股股东合署办公的情形。  5、财务方面:本公司设有独立的财务部门,建立了独立的会计核算体系和财务管理制度,独立在银行开户,依法独立纳税。 
    (四)高级管理人员的考评及激励情况
    公司建立了目标责任制考核体系,在每个经营年度末,对任职人员的经营业绩进行评估,业绩评估与激励相结合,并实行基本工资加奖金的薪酬制度。
    
    (五)公司内部控制制度的建立健全情况
    报告期内,公司根据《公司法》、《证券法》和《上市公司治理准则》等有关规定,公司制定、修改、完善了各项内部管理制度,如《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《总经理工作细则》、《信息披露事务管理制度》、《关于对控股子公司委派财务总监制度》以及董事会各专门委员会工作细则,财务管理制度,物资采购管理制度,合同管理制度等,内控制度涵盖日常管理的各个方面和生产经营活动的各个环节。使公司的各项工作做到有章可循,基本形成了规范的管理体系,公司企管审计稽核部、人力资源部负责对各项制度的执行情况进行定期或不定期的检查,并将检查情况作为年度绩效考评的依据,促进了内控制度的有效实施。
     (六)公司披露董事会对公司内部控制的自我评估报告和审计机构的核实评价意见 本公司不披露董事会对公司内部控制的自我评估报告和审计机构的核实评价意见。 
    七、股东大会情况简介
    (一)年度股东大会情况
    1、公司于2007年3月29日召开2007年年度股东大会。决议公告刊登在2007年3月30日的《上海证券报》。
    (二)临时股东大会情况
    1、第1次临时股东大会情况: 公司于2007年12月28日召开2007年第1次临时股东大会。决议公告刊登在2007年12月29日的《上海证券报》。
    审议通过了《关于公司董事会换届选举的提案》,经采用累积投票制投票表决,选举下列人员为公司第四届董事会董事:徐春生、黎晓彤、蒋征球、邹年满、陈树津、胡金亮、汤健。其中陈树津、胡金亮、汤健为独立董事。 审议通过了《关于公司监事会换届选举的提案》 经采用累积投票制投票表决,下列人员当选为公司第四届监事会监事:张小静、彭兴华、赵又新,此外,经公司职工代表大会选举,石楠、蒋江华当选为公司第四届监事会职工代表监事。 本次股东大会还审议通过了《关于修改公司<章程>有关条款的提案》、《关于修订公司<股东大会议事规则>的提案》、《关于修订公司<董事会议事规则>的提案》、《关于修订公司<监事会议事规则>的提案》、《关于修订公司<募集资金使用管理制度>的提案》。决议公告刊登在2007年12月29日的《上海证券报》。
    
    八、董事会报告
    (一)管理层讨论与分析
    1、报告期内公司经营情况的回顾 报告期内,在董事会的领导下,公司上下认真落实“集中发展主业,适度多元经营”的方针,以全面提升公司经济效益为重点,积极进取,努力工作,实现了年度经营目标。报告期内共完成营业收入79622.72万元,利润总额2360.73万元。 报告期内,在纺织外贸市场清淡、人民币升值和出口退税率下调的不利环境下,公司依托资金、信誉、技术力量、贸易网络等方面的优势,积极拓展经营渠道,取得了较好的效益。一是加大外贸出口力度,通过调整和完善激励机制,扩大非纺织类产品的进出口比重,公司全年完成进出口总额8466万美元,其中出口8064万美元,同比增长19.54%,创历史最好水平。二是开发新产品,增加产品附加值。报告期内,公司所属企业共开发8大系列,400多个新品种,创销售收入4000余万元,全年高附加值产品比重由23%上升到31%。三是积极筹措资金,开展资本运营,2007年在房地产委贷项目和资本市场短期投资中获得了较好的回报,成为公司新的效益增长点,有效弥补了主营业务的不足。 2、技术创新情况 一年来,公司以国家级技术中心为平台,积极开展技术创新工作,取得了一系列成果。报告期内,公司投入大量研发资金,用于设备更新改造、新产品开发和节能环保项目建设。提高了高支高档产品的生产能力,为产品开发提供了装备保障。全年公司共开发新品种8大系列400多个,如高支麻维布、亚麻混纺纱线和色织布、高支色纺纱、机械竹节弹力布、苎麻牛仔布等,公司控股子公司株洲雪松公司的“特高支优质细薄苎麻织物面料技术研究项目”获中国纺织工业协会科技进步一等奖,该公司开发的300公支纯苎麻织物为国内首创。公司控股子公司洞庭麻业公司开发的“超高支纯麻爽丽绸”获湖南省科技进步二等奖。 节能减排方面,公司投资330万元对控股子公司洞庭麻业公司的污水处理设施进行改造升级,报告期内,该项目已经基本建成并开始进行调试,项目投产后,污水排放标准将达到国家一级标准。公司投资168万元对控股子公司株洲雪松公司的印染污水处理设施进行改造升级,报告期内主体工程已经完工并开始试运行。项目投产后,印染污水COD等各项指标可达国家一级标准。 公司控股子公司洞庭麻业公司开展“苎麻节能环保快速脱胶工艺研究”,报告期内已通过省级技术鉴定,该项目已投入试运行,采用快速脱胶工艺生产精干麻在节能减排方面成效明显,吨精干麻用蒸汽减少40%,用水减少26%,化工料减少48.6%,废水排放量减少26%,废水中COD浓度减少20%,综合成本每吨精干麻减少975元。 3、公司未来发展的展望 (1)公司所处行业的发展趋势及公司面临的市场竞争格局 公司的主营业务为苎麻纺织品的开发、生产和进出口贸易。苎麻纤维是具有中国特色的天然纺织原料,中国的苎麻纺织工业是一个在世界上具有比较优势的行业。湖南是我国出产苎麻最多的省份,品种质量也是最好的,本公司作为全国苎麻纺织的龙头企业,具有资源优势、技术优势、产能优势、品牌优势。年出口量和利润水平名列全国同行业前茅。苎麻产业在湖南省加快推进新型工业化的规划中,被列为重点扶持的产业。因此,公司主业具有较强的竞争优势和良好的发展前景。 近年来,由于市场需求有所减少,加上人民币持续升值,出口退税下调,配额取消后,市场准入的门槛降低了,企业之间的竞争也日益加剧。 (2)公司新的一年工作计划和措施 指导思想:以党的十七大精神为指引,全面落实科学发展观,把发展作为公司第一要务,发挥工贸结合的优势,着力推进品牌建设,技术创新和新产品开发,精心打造主业的核心竞争力,以资本运作和土地资源开发为重点,实施多元化经营战略,不断提升公司经济效益和整体实力。 经营计划:2008年预计营业总收入80000万元左右,营业总成本78000万元左右。 工作重点和措施: ①发挥工贸结合优势,做精做强主业 苎麻纺织是公司的主导产业,经过多年的努力,我们逐步确立了在全国同行业的龙头地位,为进一步做精做强主业,提高公司的核心竞争力,在新的一年里,我们将充分发挥工贸结合的优势,以市场为导向,以创新为手段,调整产品结构,开发高技术含量和高附加值产品,在突出麻类产品特色的同时,重点在复合纤维、新型纤维和高档面料的研发上狠下功夫。年内新产品销售收入要比上年有一定幅度的增长。要加快品牌建设步伐,加大品牌宣传力度,年内推出2-3个市场知名品牌,提高公司产品在市场上的知名度和影响力。工贸公司要进一步拓宽销售渠道,扩大贸易网络,发展终端客户,增加对日本和欧美的贸易比重。力争在新的一年里,进出口总额再创新高。 ②实施多元化经营战略,提高经营效益 2008年,我们将充分利用资金和土地资源的优势,开展多元化经营。株洲雪松公司要利用退二进三的政策,积极引进战略投资者开发土地资源,高起点、高水平完成工厂搬迁的前期准备工作。洞庭麻业公司要利用现有土地,积极争取各项有利政策,开发房地产项目,争取良好的收益。公司本部要继续做好资本市场和房地产市场的投资工作,在切实规避风险,保障资金安全的前提下,力争使公司的投资效益在上年的基础上有新的增长。 ③抓好节能减排和安全生产 近年来,国家对节能减排工作十分重视,并相继出台了一系列政策措施,我们所处的行业虽不属高污染、高能耗的行业,但节能减排的任务也很重。因此,我们要采取行之有效的措施,结合各企业的自身实际抓好此项工作,一是要落实成本考核目标,层层分解,责任到人。二是加快节能环保新技术成果的转化。重点是抓紧苎麻快速脱胶生产线的建设,尽快形成批量生产能力。三是抓紧洞庭麻业公司和株洲雪松公司的污水处理设施改造,在规定的时间内竣工投产,尽早发挥效益。 生产要发展,安全是保障,要进一步落实各企业安全生产责任制,制订具体的安全生产防范措施,勤检查、勤考核,把各项工作落到实处,确保实现重大安全事故为零的目标。 (3)风险因素及应对措施 ①政策风险:由于人民币持续升值,国家出口退税政策调整等,公司的出口业务将会受到一定程度的影响 应对措施:进一步挖掘内部潜力,节能降耗,降低生产成本,同时,加大技术创新力度,开发高附加值的新产品。 ②市场风险:由于国际纺织品市场不确定的因素较多,欧美等国的贸易壁垒依然存在,因此,增加了公司的经营风险。 应对措施:加强市场信息的收集,发展新客户,开辟新市场。 ③投资风险:房地产项目的委托贷款,易受国家宏观调控政策的影响。 应对措施:对项目资金的使用情况进行严格监控,及时规避风险。 (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          营业利   营业收入比上年增减(  营业成本比上年增减(  营业利润率比上年增  
  或分产                                        润率(%  %)                   %)                   减(%)               
  品                                            )                                                                     
  行业                                                                                                                 
  纺织业   144,662,933.71     118,049,282.20    18.40    6.83                 4.58                 增加2.20个百分点    
  务                                                                                                                   
  进出口   638,446,982.76     599,585,656.27    6.09     -0.26                -3.59                增加3.13个百分点    
  贸易                                                                                                                 
  产品                                                                                                                 
  麻棉纱   62,648,793.32      61,423,161.66     1.96     -36.23               -35.70               减少0.80个百分点    
  线                                                                                                                   
  麻棉布   469,865,949.60     429,578,014.14    8.57     10.43                6.67                 增加3.23个百分点    
  服装     149,352,726.72     132,923,926.78    11.00    23.24                18.04                增加3.92个百分点    
  钢材     25,358,143.52      24,806,888.49     2.22     -21.11               -19.82               减少1.52个百分点    
  其他     75,884,303.31      68,902,947.41     9.20     -22.95               -25.90               增加2.83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                           783,109,916.47                      0.97                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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 2007年7月,经公司第三届董事会第二十三次会议(临时)审议批准,公司用自有资金3000万元,通过中国建设银行股份有限公司长沙湘江支行以委托贷款的形式投资湖南中欣房地产开发有限公司开发“满庭芳”住宅小区项目二期工程,报告期内项目建设资金使用情况良好。 
    (四)公司会计政策、会计估计变更或重大会计差错更正的原因及影响
    1、会计政策变更 本公司于2007年1月1日起执行企业会计准则。按照企业会计准则、中国证监会发布的 〔证监发(2006)136 号〕《关于做好与新会计准则相关财务会计信息披露工作的通知》和〔证监会计字(2007)10 号〕《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》以及财政部发布的〔财会(2007)14 号〕《企业会计准则解释第1 号》的相关规定,并结合本公司实际情况,本公司对以下会计政策进行了变更,并对比较期间的财务报表进行了追溯调整。 首次执行企业会计准则造成的影响如下: (1) 合并范围的变化: 本公司控股子公司-深圳市华顺达实业有限公司因多年未进行生产经营活动,且资产总额和销售收入均小于母公司与其所有子公司的相关金额的合计额的10%,故2006年未将其纳入合并范围。本期依据《企业会计准则第33号-合并财务报表》的相关规定,将其纳入合并范围,本财务报表期初数与依此作了相应的调整列报,相应增加“少数股东权益”349,545.24元。 (2)交易性金融资产:本公司将原在短期投资核算中的股票投资在执行企业会计准则时将其划分为交易性金融资产,按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。本公司2006 年12 月31 日账面有投资成本为9,310,312.65 元的股票投资,将该金融资产期末公允价值大于其账面价值218,664.09元的差额对会计报表进行了追溯调整,由此调增2006年度净利润216,477.45元,调增2006年度少数股东损益2,186.64元。调增2007年1月1日所有者权益218,664.09元,其中:增加“未分配利润”216,477.45元,增加“少数股东权益”2,186.64元。 (3)长期股权投资:执行原会计准则和制度时,长期股权投资采用权益法核算时,初始投资成本大于应享有被投资单位所有者权益份额的差额作为股权投资借方差额核算,并按一定期限平均摊销计入损益。初始投资成本低于应享有被投资单位所有者权益份额的差额,在财会[2003]10 号文发布之前产生的作为股权投资贷方差额核算,并按一定期限平均摊销计入损益;在财会[2003]10 号文发布之后产生的,计入资本公积。 执行原会计准则和制度时,母公司报表中以权益法核算对子公司的长期股权投资。执行企业会计准则后,有关长期股权投资的会计政策详见附注五中的“长期股权投资”。于首次执行日将母公司报表中的对子公司长期股权投资予以追溯调整,视同该子公司自最初即采用成本法核算。 本公司追溯调整了对子公司的长期股权投资,冲回长期股权投资差额,并由权益法改按成本法核算,由此增加了2006年度净利润802,538.20元。减少2007年1月1日所有者权益6,190,158.81元,其中:减少资本公积8,058,610.85元,增加未分配利润4,100,713.77元,减少盈余公积2,232,261.73元。 (4) 所得税费用:根据企业会计准则,本公司于2007 年1 月1 日停止采用应付税款法,改按《企业会计准则第18 号——所得税》的规定采用资产负债表债务法对所得税进行处理。公司经复核应纳税暂时性差异和未来很可能取得用来抵扣的可抵扣暂时性差异,对递延所得税项目进行了确认,由此减少2006年度净利润7,690,266.90元,其中归属于母公司所有者的净利润7,618,166.07元,少数股东损益72,100.83元。共计增加2007年1月1日所有者权益32,899,965.04元,其中:增加资本公积2,523,505.08元,增加未分配利润25,637,679.48元,增加盈余公积4,179,721.72元,增加“少数股东权益”559,058.76元。 (5)合并补提盈余公积:根据企业会计准则,在合并财务报表时在当期合并财务报表中不需再将已经抵销的提取盈余公积的金额调整回来。由此减少2007年1月1日盈余公积3,182,109.38元,增加2007年1月1日未分配利润3,182,109.38元。 (6)少数股东权益列报:根据企业会计准则,本公司将“少数股东权益” 列入股东权益项下,本公司2006年12月31日按原会计准则和制度编制的合并报表中少数股东享有的权益为41,163,719.46元。此外,根据企业会计准则调整增加的所有者权益中归属于本公司少数股东权益910,790.64元。因此新会计准则下少数股东权益为42,074,510.10元。 2、会计估计变更 公司报告期内,未发生会计估计变更事项。 3、重大会计差错更正 公司报告期内,未发生重大会计差错更正事项。 (五)董事会日常工作情况
    1、董事会会议情况及决议内容 (1)、公司于2007年1月23日召开第三届第十七次(临时)董事会会议,审议通过了《关于拟以自有资金1000万元用于证券市场短期投资的议案》。决议公告刊登在2007年1月24日的《上海证券报》。  (2)、公司于2007年3月7日召开第三届第十八次董事会会议,审议通过了《2006年年度报告及摘要》、《2006年度董事会工作报告》、《2006年度总经理业务报告》、《2006年度财务决算报告》、《2006年度利润分配预案》、《2006年度提取资产减值准备的报告》、《关于续聘公司财务审计机构及支付会计师事务所报酬数额的议案》、《关于为控股子公司华升工贸有限公司提供担保的议案》、《关于刘郁文同志不再担任公司名誉董事长职务的议案》、《关于修改<对所属控股子公司委派财务总监制度>的议案》、《关于召开公司2006年度股东大会的议案》。决议公告刊登在2007年3月9日的《上海证券报》。  (3)、公司于2007年4月19日召开第三届第十九次董事会会议,审议通过了《2007年第一季度报告及摘要》、《关于执行新会计准则的议案》。决议公告刊登在2007年4月20日的《上海证券报》。  (4)、公司于2007年5月17日召开第三届第二十次董事会会议,审议通过了《关于转让本公司持有的湘财证券股权的议案》、《关于召开公司2007年第一次临时股东大会的议案》。决议公告刊登在2007年5月18日的《上海证券报》。  (5)、公司于2007年5月29日召开第三届第二十一次(临时)董事会会议,审议通过了《关于延期召开公司2007年第一次临时股东大会的议案》。决议公告刊登在2007年5月30日的《上海证券报》。  (6)、公司于2007年6月26日召开第三届第二十二次董事会会议,审议通过了《关于撤销公司第三届董事会第二十次会议决议及取消公司2007年第一次临时股东大会的议案》、《信息披露事务管理制度》、《关于为湖南华升工贸有限公司提供担保的议案》。决议公告刊登在2007年6月27日的《上海证券报》。  (7)、公司于2007年7月11日召开第三届第二十三次(临时)董事会会议,审议通过了《关于拟用自有资金3000万元通过银行委托贷款的形式投资“满庭芳”住宅小区二期工程的议案》。决议公告刊登在2007年7月12日的《上海证券报》。  (8)、公司于2007年7月25日召开第三届第二十四次董事会会议,审议通过了《2007年半年度报告及摘要》。决议公告刊登在2007年7月27日的《上海证券报》。  (9)、公司于2007年9月20日召开第三届第二十五次董事会会议,审议通过了《关于调整公司董事会薪酬与考核委员会的议案》、《关于修订<股东大会议事规则>的议案》、《关于修订<董事会议事规则>的议案》、《关于修订<董事会各专门委员会工作细则>的议案》、《关于修订<经理工作细则>的议案》、《关于修订<公司章程>的议案》、《关于制订<重大事项内部报告制度>的议案》、《关于修订<募集资金使用管理制度>的议案》、《关于制订<董事会秘书工作细则>的议案》、《关于修订<财务管理制度>的议案》、《关于修订<资产减值处理内部控制制度>的议案》。决议公告刊登在2007年9月22日的《上海证券报》。  (10)、公司于2007年10月19日召开第三届第二十六次董事会会议,审议通过了《2007年第三季度报告及摘要》。决议公告刊登在2007年10月22日的《上海证券报》。  (11)、公司于2007年12月12日召开第三届第二十七次董事会会议,审议通过了《关于公司董事会换届选举的议案》、《关于召开公司2007年第一次临时股东大会的议案》。决议公告刊登在2007年12月13日的《上海证券报》。  (12)、公司于2007年12月28日召开第四届第一次董事会会议,审议通过了《关于选举公司董事长的议案》,会议选举徐春生为公司第四届董事会董事长。审议通过了《关于调整公司董事会各专门委员会的议案》,调整后的各专门委员会由下列人员组成:①战略委员会:徐春生、陈树津、胡金亮、黎晓彤、蒋征球;②审计委员会:汤健、蒋征球、胡金亮;③提名委员会:陈树津、徐春生、胡金亮;④薪酬委与考核委员会:胡金亮、徐春生、黎晓彤、陈树津、汤健。审议通过了《关于聘任公司董事会秘书的议案》,公司董事会聘任朱小明为董事会秘书。审议通过了《关于聘任公司总经理的议案》,公司董事会聘任黎晓彤为公司总经理。审议通过了《关于聘任公司副总经理的议案》,公司董事会聘任刘政、黄云晴为公司副总经理。审议通过了《关于聘任公司财务总监的议案》,公司董事会聘任李新宇为公司财务总监。审议通过了《关于聘任公司总工程师的议案》,公司董事会聘任张小静为公司总工程师。决议公告刊登在2007年12月29日的《上海证券报》。  2、董事会对股东大会决议的执行情况
    报告期内,公司董事会认真履行了股东大会授予的职权和公司股东大会通过的各项决议。
     3、董事会下设的审计委员会的履职情况汇总报告 报告期内,公司董事会审计委员会充分发挥其辅助决策职能,认真监督公司的内部审计制度及其实施;负责内部审计与外部审计之间的沟通;审核公司的财务信息及其披露,审查公司的内控制度。 在年度财务报告的编制和审计过程中,审计委员会及时与会计师事务所协商确定财务报告审计工作的时间安排并进行了督促,对未经审计及经初审的年度财务报告分别进行了审阅,并出具了书面审核报告。对会计师事务所的年度审计工作进行了总结,并出具了总结报告,对续聘会计师事务所形成了决议。  4、董事会下设的薪酬委员会的履职情况汇总报告 报告期内,公司董事会薪酬与考核委员会认真履行如下职责:研究并制定了董事及经理人员的薪酬标准与考核方案,就公司董事及其他高级管理人员年度考核与薪酬情况进行了审查。  九、监事会报告
    (一)监事会的工作情况 1、公司第三届监事会第七次会议于2007年3月7日在长沙市芙蓉中路三段420号华升大厦九楼会议室召开。会议应到监事5名,实到监事5名,出席本次会议的全体监事列席了公司第三届董事会第十八次会议,会议经审议表决,通过了公司《2006年年度报告及摘要》、《2006年度监事会工作报告》、《2006年度总经理业务报告》、《2006年度财务决算报告》、《2006年度提取资产减值准备的报告》、《关于补选监事的议案》》。 2、公司第三届监事会第八次会议于2007年3月29日在长沙市芙蓉中路三段420号华升大厦七楼会议室召开。会议应到监事5名,实到监事5名,会议经审议表决,通过了《关于选举张小静女士为公司监事会主席的议案》。 3、公司第三届监事会第九次会议于2007年4月19日在长沙市芙蓉中路三段420号华升大厦九楼会议室召开,会议经审议表决,通过了《2007年第一季度报告及摘要》。 4、公司第三届监事会第十次会议于2007年7月25日在长沙市芙蓉中路三段420号华升大厦九楼会议室召开,会议经审议表决,通过了《2007年半年度报告及摘要》。 5、公司第三届监事会第十一次会议于2007年9月20日在长沙市芙蓉中路三段420号华升大厦九楼会议室召开,会议经审议表决,通过了《关于修订公司<监事会议事规则>的议案》。 6、公司第三届监事会第十二次会议于2007年10月19日在长沙市芙蓉中路三段420号华升大厦九楼会议室召开,会议经审议表决,通过了《2007年第三季度报告及摘要》。 7、公司第三届监事会第十三次会议于2007年12月12日在长沙市芙蓉中路三段420号华升大厦七楼会议室召开,会议经审议表决,通过了《关于监事会换届选举的议案》。 8、公司第四届监事会第一次会议于2007年12月28在长沙市芙蓉中路三段420号华升大厦七楼会议室召开,会议经审议表决,通过了《关于选举公司第四届监事会主席的议案》,会议选举张小静女士为公司第四届监事会主席。 (二)监事会对公司依法运作情况的独立意见
    监事会认为:2007年公司的经营决策程序均符合公司《章程》和《董事会议事规则》的要求,公司的所有决策程序均没有违反国家法律、法规的行为。公司董事、经理及其他高级管理人员执行公司职务时没有违反公司《章程》和国家法律法规的行为,也没有损害公司和股东利益。
     (三)监事会对检查公司财务情况的独立意见
    开元信德会计师事务所对公司2007年度财务报告出具了标准、无保留意见的审计报告,监事会认为:审计报告真实地反映了公司的财务状况和经营成果。
     (四)监事会对公司最近一次募集资金实际投入情况的独立意见
    报告期内,公司无募集资金使用情况。
     (五)监事会对会计师事务所非标意见的独立意见
    会计师事务所没有对公司财务报告出具非标意见。
     (六)监事会对公司利润实现与预测存在较大差异的独立意见
    公司利润实现与预测没有存在较大差异
     十、重要事项
    (一)重大诉讼仲裁事项
    报告期内,公司无重大诉讼仲裁事项。
    (二)报告期内公司收购及出售资产、吸收合并事项
    本年度公司无收购及出售资产、吸收合并事项。
    (三)报告期内公司重大关联交易事项
    本年度公司无重大关联交易事项。 
    (四)托管情况
    本年度公司无托管事项。 
    (五)承包情况
    本年度公司无承包事项。 
    (六)租赁情况
    1)、湖南华升股份有限公司将房屋建筑物租赁给有关单位,该资产涉及的金额为49,451,298.81元,租赁的期限为2007年1月1日至2007年12月31日,租金为3,694,089.96元。租金的确定依据是租赁合同, 租赁收益占利润总额的15.62%。 
    (七)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        发生日期    担保金额                      担保类  担保期限                         是否履行  是否为  
                  (协议签署                                型                                       完毕      关联方  
                  日)                                                                                         担保    
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计                                                                                                 
  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                                      5,500                                              
  公司担保总额情况(包括对子公司的担保)                                                                               
  担保总额                                                          5,500                                              
  担保总额占公司净资产的比例                                        8.77%                                              
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额                                                                           
  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                                                         
  担保总额超过净资产50%部分的金额                                                                                     
  上述三项担保金额合计                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (八)委托理财情况
    本年度公司无委托理财事项。 
    
    (九)其他重大合同
    本年度公司无其他重大合同。 
    
    (十)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况: 公司控股股东湖南华升集团在股改方案中承诺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%。 信守承诺,未发生违反承诺的情况
    (十一)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所,公司原聘任湖南开元有限责任会计师事务所(现更名为开元信德会计师事务所)为公司的境内审计机构,公司现聘任开元信德会计师事务所有限公司为公司的境内审计机构,   (十二)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。
     (十三)其它重大事项及其影响和解决方案的分析说明 
    1、证券投资情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  证券品  证券代码  证券简  初始投资金额(元  持有数量(股  期末账面值(元   占期末证券总投资比  报告期损益(元  
        种                称      )                )            )               例(%)            )              
  1     A股     000063    中兴通  355,077.88        7,000         445,830.00                           90,752.12       
                          讯                                                                                           
  2     A股     600649    原水股  17,308,601.07     1,145,000     23,025,950.00    0.06                5,717,348.93    
                          份                                                                                           
  3     A股     600330    天通股  211,154.00        20,000        223,400                              12,246.00       
                          份                                                                                           
  4     A股     600493    凤竹纺  3,568,734.10      440,555       3,542,062.20     0.25                -26,671.90      
                          织                                                                                           
  期末持有的其他证券投资                            -                                                                  
  报告期已出售证券投资损益        -                 -             -                -                                   
  合计                            21,443,567.05     -             27,237,242.20    100%                5,793,675.15    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、持有非上市金融企业股权情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  所持对象  最初投资金额(元   持有数量(股)      占该公司   期末账面价值(元   报告期损益  报告期所有者   会计   股份  
  名称      )                                   股权比例(  )                 (元)      权益变动(元   核算   来源  
                                                 %)                                        )             科目         
  湘财证券  226,999,680.00     73,333,300.00     2.24       11,349,984.00                                 长期   投入  
  有限责任                                                                                                股权         
  公司                                                                                                    投资         
  小计      226,999,680.00     73,333,300.00     -         11,349,984.00                                 -     -    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十四)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》  2007年1月13日  http://www.sse.com.cn           
                                                        22版                                                           
  股票交易异常波动公告                                  《上海证券报》  2007年1月15日  http://www.sse.com.cn           
                                                        A9版                                                           
  第三届董事会第十七次会议(临时)决议公告              《上海证券报》  2007年1月24日  http://www.sse.com.cn           
                                                        D16版                                                          
  2006年业绩预盈公告                                    《上海证券报》  2007年2月1日   http://www.sse.com.cn           
                                                        D8版                                                           
  第三届董事会第十八次会议决议公告暨召开公司2006年年度  《上海证券报》  2007年3月9日   http://www.sse.com.cn           
  股东大会的通知                                        D17版                                                          
  第三届监事会第七次会议决议公告                        《上海证券报》  2007年3月9日   http://www.sse.com.cn           
                                                        D17版                                                          
  关于为控股子公司提供担保的公告                        《上海证券报》  2007年3月9日   http://www.sse.com.cn           
                                                        D17版                                                          
  2006年度报告摘要                                      《上海证券报》  2007年3月9日   http://www.sse.com.cn           
                                                        D17版                                                          
  2006年年度股东大会决议公告                            《上海证券报》  2007年3月30日  http://www.sse.com.cn           
                                                        D6版                                                           
  第三届监事会第八次会议决议公告                        《上海证券报》  2007年3月30日  http://www.sse.com.cn           
                                                        D6版                                                           
  第三届董事会第十九次会议决议公告                      《上海证券报》  2007年4月20日  http://www.sse.com.cn           
                                                        D73版                                                          
  2007年第一季度报告                                    《上海证券报》  2007年4月20日  http://www.sse.com.cn           
                                                        D73版                                                          
  股票交易异常波动公告                                  《上海证券报》  2007年5月8日   http://www.sse.com.cn           
                                                        A25版                                                          
  第三届董事会第二十次会议决议公告暨关于召开2007年第一  《上海证券报》  2007年5月18日  http://www.sse.com.cn           
  次临时股东大会的通知                                  D14版                                                          
  第三届董事会第二十一次会议(临时)决议公告暨延期召开  《上海证券报》  2007年5月30日  http://www.sse.com.cn           
  公司2007年第一次临时股东大会的通知                    D11版                                                          
  股票交易异常波动公告                                  《上海证券报》  2007年6月2日   http://www.sse.com.cn           
                                                        24版                                                           
  关于公司第一大股东更名的公告                          《上海证券报》  2007年6月19日  http://www.sse.com.cn           
                                                        D16版                                                          
  有限售条件的流通股上市公告                            《上海证券报》  2007年6月22日  http://www.sse.com.cn           
                                                        D20版                                                          
  第三届董事会第二十二次会议决议公告暨取消公司2007年第  《上海证券报》  2007年6月27日  http://www.sse.com.cn           
  一次临时股东大会的公告                                D24版                                                          
  关于为控股子公司提供担保的公告                        《上海证券报》  2007年6月27日  http://www.sse.com.cn           
                                                        D24版                                                          
  股票交易异常波动公告                                  《上海证券报》  2007年6月29日  http://www.sse.com.cn           
                                                        D9版                                                           
  关于公司治理的自查报告和整改计划的公告                《上海证券报》  2007年6月30日  http://www.sse.com.cn           
                                                        43版                                                           
  关于公司治理的自查报告和整改计划                      《上海证券报》  2007年6月30日  http://www.sse.com.cn           
                                                        43版                                                           
  第三届董事会第二十三次会议(临时)决议公告            《上海证券报》  2007年7月12日  http://www.sse.com.cn           
                                                        D8版                                                           
  2007年半年度报告摘要                                  《上海证券报》  2007年7月27日  http://www.sse.com.cn           
                                                        D17版                                                          
  关于公司第二大股东股份减持的公告                      《上海证券报》  2007年8月25日  http://www.sse.com.cn           
                                                        172版                                                          
  第三届董事会第二十五次会议决议公告                    《上海证券报》  2007年9月22日  http://www.sse.com.cn           
                                                        20版                                                           
  第三届监事会第十一次会议决议公告                      《上海证券报》  2007年9月22日  http://www.sse.com.cn           
                                                        20版                                                           
  2007年1-9月份业绩预增公告                             《上海证券报》  2007年10月10   http://www.sse.com.cn           
                                                        D24版           日                                             
  2007年第三季度报告                                    《上海证券报》  2007年10月22   http://www.sse.com.cn           
                                                        A40版           日                                             
  关于加强公司治理专项活动的整改报告                    《上海证券报》  2007年10月30   http://www.sse.com.cn           
                                                        D14版           日                                             
  关于公司第一大股东股权质押解除的公告                  《上海证券报》  2007年11月21   http://www.sse.com.cn           
                                                        D19版           日                                             
  第三届董事会第二十七次会议决议公告暨召开2007年第一次  《上海证券报》  2007年12月13   http://www.sse.com.cn           
  临时股东大会的通知                                    D8版            日                                             
  第三届监事会第十三次会议决议公告                      《上海证券报》  2007年12月13   http://www.sse.com.cn           
                                                        D8版            日                                             
  2007年第一次临时股东大会决议公告                      《上海证券报》  2007年12月29   http://www.sse.com.cn           
                                                        25版            日                                             
  第四届董事会第一次会议决议公告                        《上海证券报》  2007年12月29   http://www.sse.com.cn           
                                                        25版            日                                             
  第四届监事会第一次会议决议公告                        《上海证券报》  2007年12月29   http://www.sse.com.cn           
                                                        25版            日                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     十一、财务会计报告
    公司年度财务报告已经开元信德会计师事务所有限公司注册会计师曹国强、贺梦然审计,并出具了标准无保留意见的审计报告。
    (一)审计报告
    审计报告
    开元信德湘审字(2008)第104号
    湖南华升股份有限公司全体股东:: 我们审计了后附的湖南华升股份有限公司(以下简称华升公司)财务报表,包括2007 年12 月31日的资产负债表及合并资产负债表,2007 年度的利润表及合并利润表、现金流量表及合并现金流量表、股东权益变动表及合并股东权益变动表以及财务报表附注。 一、管理层对财务报表的责任 按照企业会计准则的规定编制财务报表是华升公司管理层的责任,这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。 我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。 三、审计意见 我们认为,华升公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了华升公司2007 年12 月31 日的财务状况和合并财务状况,2007 年度的经营成果和合并经营成果以及现金流量和合并现金流量。
    开元信德会计师事务所有限公司
    中国注册会计师:曹国强、贺梦然
    中国.北京.海淀区中关村南大街18号
    2008年4月1日
     (二)财务报表
    合并资产负债表 2007年12月31日
    编制单位: 湖南华升股份有限公司                                   单位: 元 币种:人民币
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     41,100,357.59                       62,986,046.61                       
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                               27,237,242.20                       9,528,976.74                        
  应收票据                                     500,000.00                                                              
  应收账款                                     11,812,818.00                       20,458,520.67                       
  预付款项                                     112,404,072.97                      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                                                                                                             
  应收股利                                                                                                             
  其他应收款                                   15,875,340.94                       12,173,576.41                       
  买入返售金融资产                                                                                                     
  存货                                         167,932,623.20                      138,793,526.49                      
  一年内到期的非流动资产                       40,000,000.00                       30,000,000.00                       
  其他流动资产                                                                     399,132.80                          
  流动资产合计                                 416,862,454.90                      358,229,252.59                      
  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                               30,000,000.00                       40,000,000.00                       
  长期应收款                                                                                                           
  长期股权投资                                 26,389,601.87                       24,954,760.62                       
  投资性房地产                                 49,451,298.81                       51,173,845.73                       
  固定资产                                     179,347,600.46                      185,936,544.49                      
  在建工程                                     1,665,141.78                        3,782,014.81                        
  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                                     184,342,278.43                      190,550,439.05                      
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                               32,341,094.57                       32,972,124.19                       
  其他非流动资产                                                                                                       
  非流动资产合计                               503,537,015.92                      529,369,728.89                      
  资产总计                                     920,399,470.82                      887,598,981.48                      
  流动负债:                                                                                                           
  短期借款                                     26,526,661.40                       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                                                                         490,000.00                          
  应付账款                                     49,168,091.84                       49,658,857.46                       
  预收款项                                     112,275,135.71                      83,692,857.54                       
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                 19,201,544.35                       19,939,660.16                       
  应交税费                                     9,724,488.82                        4,559,930.28                        
  应付利息                                                                                                             
  应付股利                                                                                                             
  其他应付款                                   36,862,044.87                       42,973,427.76                       
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                 253,757,966.99                      241,093,657.60                      
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                   30,283,193.26                       33,650,000.00                       
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                               1,506,691.29                        72,159.15                           
  其他非流动负债                               7,690,000.00                        183,000.00                          
  非流动负债合计                               39,479,884.55                       33,905,159.15                       
  负债合计                                     293,237,851.54                      274,998,816.75                      
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           402,110,702.00                      402,110,702.00                      
  资本公积                                     105,480,539.92                      105,480,539.92                      
  减:库存股                                                                                                           
  盈余公积                                     18,185,891.53                       17,442,231.96                       
  一般风险准备                                                                                                         
  未分配利润                                   59,423,717.50                       45,492,180.75                       
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                   585,200,850.95                      570,525,654.63                      
  少数股东权益                                 41,960,768.33                       42,074,510.10                       
  所有者权益合计                               627,161,619.28                      612,600,164.73                      
  负债和所有者权益总计                         920,399,470.82                      887,598,981.48                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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12月31日
    编制单位: 湖南华升股份有限公司 
    单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     3,486,820.62                        8,083,452.25                        
  交易性金融资产                               23,471,780.00                                                           
  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                                   24,593,504.73                       14,477,504.73                       
  存货                                                                                                                 
  一年内到期的非流动资产                       40,000,000.00                       30,000,000.00                       
  其他流动资产                                                                                                         
  流动资产合计                                 91,552,105.35                       52,560,956.98                       
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                               30,000,000.00                       40,000,000.00                       
  长期应收款                                                                                                           
  长期股权投资                                 429,549,626.18                      429,406,864.93                      
  投资性房地产                                 2,342,183.00                        2,446,681.28                        
  固定资产                                     214,842.29                          343,448.35                          
  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                               22,696,827.94                       25,918,670.94                       
  其他非流动资产                                                                                                       
  非流动资产合计                               484,803,479.41                      498,115,665.50                      
  资产总计                                     576,355,584.76                      550,676,622.48                      
  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                                 120,594.85                          641,055.28                          
  应交税费                                     31,727.74                           40,174.32                           
  应付利息                                                                                                             
  应付股利                                                                                                             
  其他应付款                                   18,634,703.65                       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                                 18,787,026.24                       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                               1,506,691.29                                                            
  其他非流动负债                                                                                                       
  非流动负债合计                               1,506,691.29                                                            
  负债合计                                     20,293,717.53                       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                                     105,423,523.50                      105,423,523.50                      
  减:库存股                                                                                                           
  盈余公积                                     18,185,891.53                       17,442,231.96                       
  未分配利润                                   30,341,750.20                       23,648,814.05                       
  所有者权益(或股东权益)合计                 556,061,867.23                      548,625,271.51                      
  负债和所有者权益(或股东权益)总计           576,355,584.76                      550,676,622.48                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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1-12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                                                               796,227,184.91      784,801,706.66      
  其中:营业收入                                                               796,227,184.91      784,801,706.66      
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                               797,110,772.39      797,606,933.10      
  其中:营业成本                                                               725,855,848.10      739,051,537.14      
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                                                               1,337,257.85        843,600.16          
  销售费用                                                                     27,797,316.00       19,574,707.00       
  管理费用                                                                     26,135,001.31       29,968,168.24       
  财务费用                                                                     11,154,827.55       8,649,933.90        
  资产减值损失                                                                 4,830,521.58        -481,013.34         
  加:公允价值变动收益(损失以“-”号填列)                                   5,793,675.15        218,664.09          
  投资收益(损失以“-”号填列)                                               13,225,027.76       23,581,109.79       
  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)                                           18,135,115.43       10,994,547.44       
  加:营业外收入                                                               6,184,024.91        154,682.60          
  减:营业外支出                                                               711,878.18          39,595.58           
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”号填列)                                       23,607,262.16       11,109,634.46       
  减:所得税费用                                                               9,045,807.61        8,297,297.00        
  五、净利润(净亏损以“-”号填列)                                           14,561,454.55       2,812,337.46        
  归属于母公司所有者的净利润                                                   14,675,196.32       2,664,330.86        
  少数股东损益                                                                 -113,741.77         148,006.60          
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                           0.0365              0.0062              
  (二)稀释每股收益                                                           0.0365              0.0062              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    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1-12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           120,000.00          
  减:营业成本                                                                                                         
  营业税金及附加                                                               17,550.00           23,400.00           
  销售费用                                                                                                             
  管理费用                                                                     2,182,959.97        3,185,234.62        
  财务费用                                                                     -506,195.89         -916,165.30         
  资产减值损失                                                                 564,000.00          -655,220.65         
  加:公允价值变动收益(损失以“-”号填列)                                   6,026,765.14                            
  投资收益(损失以“-”号填列)                                               8,306,678.95        10,943,285.17       
  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)                                           12,165,130.01       9,426,036.50        
  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)                                       12,165,130.01       9,426,036.50        
  减:所得税费用                                                               4,728,534.29        5,838,421.65        
  四、净利润(净亏损以“-”号填列)                                           7,436,595.72        3,587,614.85        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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1-12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                               882,260,856.91                811,311,082.16              
  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                                             63,691,214.20                 61,718,780.29               
  收到其他与经营活动有关的现金                               9,906,584.23                  1,387,929.96                
  经营活动现金流入小计                                       955,858,655.34                874,417,792.41              
  购买商品、接受劳务支付的现金                               830,670,122.44                774,266,435.81              
  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                             63,804,780.68                 70,377,453.00               
  支付的各项税费                                             14,708,400.13                 11,175,563.96               
  支付其他与经营活动有关的现金                               66,743,000.81                 43,590,219.40               
  经营活动现金流出小计                                       975,926,304.06                899,409,672.17              
  经营活动产生的现金流量净额                                 -20,067,648.72                -24,991,879.76              
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                         40,000,000.00                 44,341,600.00               
  取得投资收益收到的现金                                     18,510,269.43                 16,749,809.53               
  处置固定资产、无形资产和其他长期资产收回的现金             6,279,903.49                  1,126,040.92                
  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                                                             49,899,461.79               
  投资活动现金流入小计                                       64,790,172.92                 112,116,912.24              
  购建固定资产、无形资产和其他长期资产支付的现金             10,962,617.89                 2,021,278.34                
  投资支付的现金                                             40,000,000.00                 81,573,702.50               
  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                                       50,962,617.89                 83,594,980.84               
  投资活动产生的现金流量净额                                 13,827,555.03                 28,521,931.40               
  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                                         42,398,576.95                 115,035,570.88              
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                       42,398,576.95                 115,035,570.88              
  偿还债务支付的现金                                         55,306,804.45                 111,699,179.61              
  分配股利、利润或偿付利息支付的现金                         2,737,367.83                  4,440,023.14                
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                       58,044,172.28                 116,139,202.75              
  筹资活动产生的现金流量净额                                 -15,645,595.33                -1,103,631.87               
  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                               -21,885,689.02                2,426,419.77                
  加:期初现金及现金等价物余额                               62,986,046.61                 60,559,626.84               
  六、期末现金及现金等价物余额                               41,100,357.59                 62,986,046.61               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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1-12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                     120,000.00                  
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                               9,546,195.89                  74,018,823.04               
  经营活动现金流入小计                                       9,636,195.89                  74,138,823.04               
  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                             977,468.30                    1,341,463.00                
  支付的各项税费                                             220,729.91                    23,400.00                   
  支付其他与经营活动有关的现金                               11,045,188.74                 63,967,025.13               
  经营活动现金流出小计                                       12,243,386.95                 65,331,888.13               
  经营活动产生的现金流量净额                                 -2,607,191.06                 8,806,934.91                
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                         30,000,000.00                 25,500,000.00               
  取得投资收益收到的现金                                     8,039,487.43                  10,470,348.04               
  处置固定资产、无形资产和其他长期资产收回的现金                                                                       
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       38,039,487.43                 35,970,348.04               
  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                     9,618.21                    
  投资支付的现金                                             40,000,000.00                 70,500,000.00               
  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                                       40,028,928.00                 70,509,618.21               
  投资活动产生的现金流量净额                                 -1,989,440.57                 -34,539,270.17              
  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                               -4,596,631.63                 -25,732,335.26              
  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                               3,486,820.62                  8,083,452.25                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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1-12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             -5,535,      -1,234,6      33,136,      910,790  27,278,015.56                                        
  :             105.77       49.39         980.08       .64                                                           
  会                                                                                                                   
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二   402,110,  105,480      17,442,2      45,492,      42,074,  612,600,164.73                                       
  、   702.00    ,539.92      31.96         180.75       510.10                                                        
  本                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三                          743,659.      13,931,      -113,74  14,561,454.55                                        
  、                          57            536.75       1.77                                                          
  本                                                                                                                   
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                        14,675,      -113,74  14,561,454.55                                        
  一                                        196.32       1.77                                                          
  )                                                                                                                   
  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                                        14,675,      -113,74  14,561,454.55                                        
  述                                        196.32       1.77                                                          
  (                                                                                                                   
  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                                                                                                                   
  (                          743,659.      -743,65                                                                    
  四                          57            9.57                                                                       
  )                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1.                         743,659.      -743,65                                                                    
  提                          57            9.57                                                                       
  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,  105,480      18,185,8      59,423,      41,960,  627,161,619.28                                       
  、   702.00    ,539.92      91.53         717.50       768.33                                                        
  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      4,745,8      24,355,  653,709,262.02                                       
  、   000.00    ,069.23      25.88         74.86        592.05                                                        
  上                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加             -8,058,      60,744.6      38,440,      980,704  31,423,575.09                                        
  :             610.85       0             736.51       .83                                                           
  会                                                                                                                   
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二   438,900,  160,626      17,083,4      43,186,      25,336,  685,132,837.11                                       
  、   000.00    ,458.38      70.48         611.37       296.88                                                        
  本                                                                                                                   
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三   -36,789,  -55,145      358,761.      2,305,5      16,738,  -72,532,672.38                                       
  、   298.00    ,918.46      48            69.38        213.22                                                        
  本                                                                                                                   
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                        2,664,3      268,352  2,932,683.64                                         
  一                                        30.86        .78                                                           
  )                                                                                                                   
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (             -55,145                                 16,469,  -38,676,058.02                                       
  二             ,918.46                                 860.44                                                        
  )                                                                                                                   
  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.            -55,145                                 16,469,  -38,676,058.02                                       
  其             ,918.46                                 860.44                                                        
  他                                                                                                                   
  上             -55,145                    2,664,3      16,738,  -35,743,374.38                                       
  述             ,918.46                    30.86        213.22                                                        
  (                                                                                                                   
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (   -36,789,                                                   -36,789,298.00                                       
  三   298.00                                                                                                          
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1.  -36,789,                                                   -36,789,298.00                                       
  所   298.00                                                                                                          
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2.                                                                                                                  
  股                                                                                                                   
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3.                                                                                                                  
  其                                                                                                                   
  他                                                                                                                   
  (                          358,761.      -358,76                                                                    
  四                          48            1.48                                                                       
  )                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1.                         358,761.      -358,76                                                                    
  提                          48            1.48                                                                       
  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,  105,480      17,442,2      45,492,      42,074,  612,600,164.73                                       
  、   702.00    ,539.92      31.96         180.75       510.10                                                        
  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1-12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                     -5,535,105.77              1,947,459.99      8,951,752.22     5,364,106.44      
  前期差错更正                                                                                                         
  二、本年年初余额  402,110,702.00     105,423,523.50             17,442,231.96     23,648,814.05    548,625,271.51    
  三、本年增减变动                                                743,659.57        6,692,936.15     7,436,595.72      
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                      7,436,595.72     7,436,595.72      
  (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                                                                  7,436,595.72     7,436,595.72      
  )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                                                  743,659.57        -743,659.57                        
  1.提取盈余公积                                                 743,659.57        -743,659.57                        
  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     105,423,523.50             18,185,891.53     30,341,750.20    556,061,867.23    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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     5,841,801.68     627,880,708.67    
  加:会计政策变更                     -8,058,610.85              2,572,616.30      14,578,159.00    9,092,164.45      
  前期差错更正                                                                                                         
  二、本年年初余额  438,900,000.00     160,569,441.96             17,083,470.48     20,419,960.68    636,972,873.12    
  三、本年增减变动  -36,789,298.00     -55,145,918.46             358,761.48        3,228,853.37     -88,347,601.61    
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                      3,587,614.85     3,587,614.85      
  (二)直接计入所                     -55,145,918.46                                                -55,145,918.46    
  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                              -55,145,918.46                                                -55,145,918.46    
  上述(一)和(二                     -55,145,918.46                               3,587,614.85     -51,558,303.61    
  )小计                                                                                                               
  (三)所有者投入  -36,789,298.00                                                                   -36,789,298.00    
  和减少资本                                                                                                           
  1.所有者投入资   -36,789,298.00                                                                   -36,789,298.00    
  本                                                                                                                   
  2.股份支付计入                                                                                                      
  所有者权益的金额                                                                                                     
  3.其他                                                                                                              
  (四)利润分配                                                  358,761.48        -358,761.48                        
  1.提取盈余公积                                                 358,761.48        -358,761.48                        
  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     105,423,523.50             17,442,231.96     23,648,814.05    548,625,271.51    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    公司基本情况
    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,由湖南华升工贸进出口(集团)公司(注:2007年6月更名为“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》,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。 (三)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: 本公司原以2006 年2 月15 日以前颁布的企业会计准则和2000 年12 月29 日颁布的《企业会计制度》及相关规定(以下合称“原会计准则和制度”)编制财务报表。自2007年1 月1 日起,本公司执行财政部于2006 年2 月15 日颁布的《企业会计准则—基本准则》和38 项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释以及其他相关规定(以下简称“企业会计准则”)。2007 年度财务报表为本公司首份按照企业会计准则编制的年度财务报表。 本公司按照中国证监会〔证监发(2006)136 号〕《关于做好与新会计准则相关财务会计信息披露工作的通知》和〔证监会计字(2007)10 号〕《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》以及财政部〔财会(2007)14 号〕《企业会计准则解释第1 号》有关首次执行的规定,对2006 年相关事项和项目进行了追溯调整,并按照企业会计准则的规定重新列报。 2、财务报表的编制基础: 本公司以持续经营为基础,根据实际发生的交易和事项,自2007年1月1日起按照企业会计准则进行确认和计量,在此基础上按照附注四所述的会计政策编制财务报表。 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、计量属性在本期发生变化的报表项目及其本期采用的计量属性: 会计核算以权责发生制为基础,财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产及衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等,以购买价款的现值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额(公允价值与现值孰高)计量;盘盈资产等按重置成本计量。 6、现金等价物的确定标准: 持有期限短(从购买日至到期日不超过三个月)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。 7、外币业务核算方法: 对于发生的外币交易,在初始确认时,采用业务发生当期期初中国人民银行公布的市场汇率(中间价)折算为人民币记账,将外币金额折算为记账本位币金额。资产负债表日外币货币性项目,采用资产负债表日即期汇率折算,因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额,按照借款费用资本化的原则进行处理。资产负债表日以历史成本计量的外币非货币性项目,仍采用业务发生当期期初汇率折算,不改变其记账本位币金额。 8、金融资产和金融负债的核算方法: (1)金融资产、金融负债的分类:金融资产包括交易性金融资产、指定以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款、应收款项、可供出售金融资产等。金融负债包括交易性金融负债、指定以公允价值计量且其变动计入当期损益的金融负债、其他金融负债。  (2)金融工具确认依据和计量方法  ① 当本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。当收取该金融资产现金流量的合同权利终止、金融资产已转移且符合规定的终止确认条件的金融资产应当终止确认。当金融负债的现时义务全部或部分已解除的,终止确认该金融负债或其一部分。② 本公司初始确认的金融资产或金融负债,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。③ 本公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。但是,下列情况除外:  A、持有至到期投资和应收款项,采用实际利率法,按摊余成本计量。 B、在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量;C、对因持有意图或能力发生改变,或公允价值不再能够可靠计量等情况,使金融资产不再适合按照公允价值计量时,公司改按成本计量,该成本为重分类日该金融资产的公允价值。  ④ 本公司采用实际利率法,按摊余成本对金融负债进行后续计量。但是,下列情况除外:  A、以公允价值计量且变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;  B 、因持有意图或能力发生改变,或公允价值不再能够可靠计量等情况,使金融负债不再适合按照公允价值计量时,公司改按成本计量,该成本为重分类日该金融负债的账面价值;C、与在活跃的市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;D、不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,应当在初始确认后按照下列两项金额之中的较高者进行后续计量:a、按照或有事项准则确定的金额;  b、初始确认金额扣除按照收入准则确定的累计摊销后的余额。  ⑤ 本公司对金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照下列规定处理:  A、以公允价值计量且其变动计入当期损益的金融资产或金融负债,公允价值变动形成的利得或损失,计入当期损益;  B、可供出售金融资产公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产形成的汇兑差额外,计入资本公积,在该金融资产终止确认时转出,计入当期损益。  ⑥ 本公司对以摊余成本计量的金融资产或金融负债,除与套期保值有关外,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。  ⑦ 本公司在相同会计期间将套期工具和被套期项目的公允价值变动的抵销结果计入当期损益。  (3)金融资产、金融负债的公允价值的确定 存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值,活跃市场的报价包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易的价格;不存在活跃市场的金融资产或金融负债,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产或金融负债的当前公允价值、现金流量折现法和期权定价模型等。 (4)金融资产的减值准备  资产负债表日,本公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。计提减值准备时,对单项金额重大的进行单独减值测试;对单项金额不重大的,在具有类似信用风险特征的金融资产组中进行减值测试。  主要金融资产计提减值准备的具体方法分别如下: ① 可供出售金融资产能以公允价值可靠计量的,以公允价值低于账面价值部分计提减值准备,计入当期损益;可供出售金融资产以公允价值不能可靠计量的,以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值准备,计入当期损益。可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,予以转出,计入当期损益。  ② 持有至到期的投资以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值准备,计入当期损益。 ③ 应收款项减值准备计提方法见“附注三、9”。
    9、应收款项坏账准备的确认标准、计提方法
    (1) 单项金额重大的应收款项坏账准备的确认标准、计提方法: 根据本公司的实际情况,将应收款项前5名和单项金额占应收款项10%以上的确定为单项金额重大的应收款项 对单项金额重大的应收款项单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。 (2) 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款项坏账准备的确定依据、计提方法: 信用风险特征组合的确定依据:对单项金额非重大的应收款项,与经单独测试后未减值的应收款项一起,按账龄划分为若干组合,再按这些应收款项组合余额的一定比例计算确定减值损失,计提坏账准备。根据以前年度与之相同或相类似的应收款项组合的实际损失率为基础,结合现时情况确定本期各项组合计提坏账准备的比例,据此计算本期应计提的坏账准备 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)存货的分类。本公司的存货主要包括原材料及辅助材料、委托加工材料、产成品、低值易耗品、在产品等。 (2)存货的计价方法 ①湖南华升株洲雪松有限公司的辅助材料按计划成本进行日常核算,月末根据材料成本差异调整为实际成本。其他存货均于取得时按实际成本进行初始计量,在发出和领用时(除深圳华顺达实业有限公司及湖南华升工贸有限公司采用分批认定结转成本外)均按加权平均法结转实际成本。 ②计入存货成本的借款费用,按照《企业会计准则第17 号——借款费用》处理。 ③ 投资者投入存货的成本,应当按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。 ④ 非货币性资产交换、债务重组和企业合并取得的存货的成本,分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12 号——债务重组》和《企业会计准则第20 号——企业合并》确定。 (3)低值易耗品采用一次摊销法进行核算。 (4)本公司的存货盘存制度采取永续盘存制。 (5)存货跌价准备:资产负债表日对存货进行全面清查后,按存货的成本与可变现净值孰低提取存货跌价准备。期末对主要存货按单项存货项目的成本对比其可变现净值,对于数量繁多、单价较低的存货按照存货类别比较,成本高于可变现净值的差额计提存货跌价准备。下列情况按全额计提存货跌价准备: ①已霉烂或已变质的; ②已过期且无出售或转让价值的; ③生产已不需要且无出售或转让价值的; ④已无使用价值和无出售或转让价值的。
     11、投资性房地产的种类和计量模式: (1)投资性房地产种类 ① 已出租的土地使用权。 ② 持有并准备增值后转让的土地使用权。 ③ 已出租的建筑物。 (2)投资性房地产计量 ① 投资性房地产按照成本模式进行初始计量: A、外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出 。 B、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。 C、以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。 ② 采用成本模式计量的建筑物的后续计量,适用固定资产核算办法,采用成本模式计量的土地使用权的后续计量,适用无形资产核算办法。 (3)投资性房地产的资产减值准备的计提见资产减值相关会计政策。 12、固定资产计价和折旧方法的计提方法: 
    (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                        
  其他                        8-12                             4                         8-12                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)固定资产确认条件 固定资产同时满足下列条件的予以确认: ① 与该固定资产有关的经济利益可能流入企业; ② 该固定资产的成本能可靠地计量。 (2)固定资产的分类及折旧方法 ① 固定资产折旧采用直线法,按分类折旧率计提折旧。 ② 预计使用寿命及净残值发生变化时,以变化时的净值扣除预计净残值后在新的预计使用寿命内计算年折旧费用。 ③ 固定资产如发生减值,应以减值后的账面余额为基数,在剩余使用寿命内计提折旧。 (3)固定资产减值准备的计提见资产减值相关会计政策。
     13、在建工程核算方法: (1)在建工程类别:指为建造或修理固定资产而进行的各项建筑和安装工程,包括新建、改扩建、大修理工程等所发生的实际支出,以及改扩建工程等转入的固定资产净值。 (2)结转为固定资产的标准和时点:在建工程按工程项目分类核算,采用实际成本计价,在各项工程达到预定可使用状态之前发生的借款的借款费用计入该工程成本。在工程完工验收合格交付使用的当月结转固定资产。对已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。  14、无形资产计价方法: (1)无形资产计价  ① 无形资产按照成本进行初始计量 A、外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。 B、自行开发的无形资产,其成本包括自满足无形资产准则第四条和第九条规定后至达到预定用途前所发生的支出总额,但是对于以前期间已经费用化的支出不再调整。 C、投资者投入无形资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。 D、非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,应当分别按照《企业会计准则第7 号——非货币性资产交换》、《企业会计准则第12 号——债务重组》、《企业会计准则第16 号——政府补助》和《企业会计准则第20 号——企业合并》确定。 ② 无形资产的后续计量 A、使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销。 B、使用寿命不确定的无形资产不摊销。 (2)无形资产使用寿命的确定 ① 使用寿命有限的无形资产使用寿命按如下原则确定: A、合同规定了受益年限,但法律没有规定有效年限的,按不超过合同规定的受益年限平均摊销; B、合同没有规定受益年限而法律规定了有效年限的,按不超过法律规定的有效年限平均摊销; C、合同规定了受益年限,法律也规定了有效年限,按不超过受益年限和有效年限两者之中较短的期限摊销。 D、如果合同没有规定受益年限,且法律也没有规定有效年限的,按不超过10年的期限平均摊销。 (3)划分本公司内部研究开发项目研究阶段支出和开发阶段支出的具体标准: ① 公司内部研究开发项目研究阶段的支出,于发生时计入当期损益。 ② 公司内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产: A、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; B、具有完成该无形资产并使用或出售的意图; C、无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性; D、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;   E、归属于该无形资产开发阶段的支出能够可靠地计量。 15、长期待摊费用的摊销方法及摊销年限: 长期待摊费用按实际发生额核算,在项目受益期内平均摊销。  16、除存货、投资性房地产及金融资产外,其他主要类别资产的资产减值准备确定方法: (1)可能发生减值资产的认定 本公司在资产负债表日判断资产是否存在可能发生减值的迹象。因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。 存在下列迹象的,表明资产可能发生了减值: ① 资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。 ② 企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响。 ③ 市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。 ④ 有证据表明资产已经陈旧过时或者其实体已经损坏。 ⑤ 资产已经或者将被闲置、终止使用或者计划提前处置。 ⑥ 企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。 ⑦ 其他表明资产可能已经发生减值的迹象。 (2)资产可收回金额的计量 资产存在减值迹象的,估计其可收回金额。 可收回金额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两者之间较高者确定。 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,只要有一项超过了资产的账面价值,就表明资产没有发生减值,不需再估计另一项金额。 (3)资产减值损失的确定 ① 可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。 ② 资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。 ③ 资产减值损失一经确认,在以后会计期间不得转回。 (4)有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额。难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。 资产组一经确定,各个会计期间应当保持一致,不得随意变更。 (5)商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都应当进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。 17、长期股权投资的核算方法: (1)初始计量  ① 企业合并形成的长期股权投资,按照下列规定确定其初始投资成本: A、同一控制下的企业合并,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之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。   以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。   B、非同一控制下的企业合并,在购买日按照《企业会计准则第20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。 ② 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:   A、以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。   B、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。   C、投资者投入的长期股权投资,按照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的除外。   D、通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7号——非货币性资产交换》确定。   E、通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12号——债务重组》确定。 (2)后续计量 ① 下列长期股权投资采用成本法核算: A、能够对被投资单位实施控制的长期股权投资采用成本法核算,编制合并财务报表时按照权益法进行调整。 B、对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。 C、追加或收回投资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,除超过被投资单位在接受投资后产生的累积净利润部分冲减投资成本外,确认为当期投资收益。 ② 对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。 A、长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值,比照《企业会计准则第20号——企业合并》——应用指南的有关规定确定。 B、取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。 C、确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。 D、在确认应享有被投资单位净损益的份额时,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。被投资单位采用的会计政策及会计期间不一致的,按照本公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。 E、对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。 F、与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于本公司的部分,予以抵销,在此基础上确认投资损益。与被投资单位发生的内部交易损失,按照《企业会计准则第8号——资产减值》等规定属于资产减值损失的,全额确认。对于纳入其合并范围的子公司与其联营企业及合营企业之间发生的内部交易损益,也按照上述原则进行抵销,在此基础上确认投资损益。  (3)长期股权投资减值准备 对于子公司、联营企业及合营企业的投资,按照本节“18、资产减值准备确定方法”的规定确定其可收回金额及应予计提的减值准备;企业持有的对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第22号——金融工具确认和计量》的规定确定其可收回金额及应予计提的减值准备。 18、借款费用资本化的核算方法: (1)借款费用资本化的确认原则 符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。 借款费用同时满足下列条件的,才能开始资本化: ① 资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;   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)资本化期间、暂停资本化期间 ① 资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。 ② 符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,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。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化应当继续进行。 (3)资本化金额的计算方法  ① 为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。 ② 为购建或者生产符合资本化条件的资产而占用了一般借款的,根据项目的累计资产支出超出 专门借款部分的支出加权平均数乘以所占用一般借款的资本化率,确认一般借款应予资本化的利息金额。 ③ 专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前,应当在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后,应当在发生时根据其发生额确认为费用,计入当期损益。一般借款发生的辅助费用,于发生时计入当期损益 ④ 资本化率的计算  A、为购建固定资产入一笔专门借款,资本化率为该项借款的利率;  B、为购入固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。 19、收入确认原则: (1)商品销售收入,在下列条件均能满足时予以确认: ① 公司已将商品所有权上的主要风险和报酬转移给购买方; ② 企业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,在下列条件均能满足时予以确认: ① 收入的金额能够可靠地计量; ② 相关的经济利益很可能流入企业; ③ 交易的完工进度能够可靠地确定; ④ 交易中已发生和将发生的成本能够可靠地计量。  (3)让渡资产使用权收入,在下列条件均能满足时予以确认: ① 与交易相关的经济利益能够流入企业; ② 收入的金额能可靠地计量时确认为利息收入和使用费收入。  (4)本公司采用完工百分比法确认提供劳务收入时,选用下列方法确定完工进度: ① 已完工作的测量。 ② 已经提供的劳务占应提供劳务总量的比例。 ③ 已经发生的成本占估计总成本的比例。 20、确认递延所得税资产的依据: (1)资产、负债的账面价值与其计税基础存在可抵扣暂时性差异的,以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是,同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:  ① 该项交易不是企业合并;  ② 交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。  (2)对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产: ① 暂时性差异在可预见的未来很可能转回;  ② 未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。  (3)对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。  (4)资产负债表日,公司应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,减记递延所得税资产的账面价值;在很可能获得足够的应纳税所得额时,减记的金额应当转回。 21、主要会计政策、会计估计和核算方法的变更以及重大会计差错更正及其影响 
    (1) 会计政策变更
    1、会计政策变更 本公司于2007年1月1日起执行企业会计准则。按照企业会计准则、中国证监会发布的 〔证监发(2006)136 号〕《关于做好与新会计准则相关财务会计信息披露工作的通知》和〔证监会计字(2007)10 号〕《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》以及财政部发布的〔财会(2007)14 号〕《企业会计准则解释第1 号》的相关规定,并结合本公司实际情况,本公司对以下会计政策进行了变更,并对比较期间的财务报表进行了追溯调整。 首次执行企业会计准则造成的影响如下: (1) 合并范围的变化: 本公司控股子公司-深圳市华顺达实业有限公司因多年未进行生产经营活动,且资产总额和销售收入均小于母公司与其所有子公司的相关金额的合计额的10%,故2006年未将其纳入合并范围。本期依据《企业会计准则第33号-合并财务报表》的相关规定,将其纳入合并范围,本财务报表期初数与依此作了相应的调整列报,相应增加“少数股东权益”349,545.24元。 (2)交易性金融资产:本公司将原在短期投资核算中的股票投资在执行企业会计准则时将其划分为交易性金融资产,按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用。本公司2006 年12 月31 日账面有投资成本为9,310,312.65 元的股票投资,将该金融资产期末公允价值大于其账面价值218,664.09元的差额对会计报表进行了追溯调整,由此调增2006年度净利润216,477.45元,调增2006年度少数股东损益2,186.64元。调增2007年1月1日所有者权益218,664.09元,其中:增加“未分配利润”216,477.45元,增加“少数股东权益”2,186.64元。 (3)长期股权投资:执行原会计准则和制度时,长期股权投资采用权益法核算时,初始投资成本大于应享有被投资单位所有者权益份额的差额作为股权投资借方差额核算,并按一定期限平均摊销计入损益。初始投资成本低于应享有被投资单位所有者权益份额的差额,在财会[2003]10 号文发布之前产生的作为股权投资贷方差额核算,并按一定期限平均摊销计入损益;在财会[2003]10 号文发布之后产生的,计入资本公积。 执行原会计准则和制度时,母公司报表中以权益法核算对子公司的长期股权投资。执行企业会计准则后,有关长期股权投资的会计政策详见附注五中的“长期股权投资”。于首次执行日将母公司报表中的对子公司长期股权投资予以追溯调整,视同该子公司自最初即采用成本法核算。 本公司追溯调整了对子公司的长期股权投资,冲回长期股权投资差额,并由权益法改按成本法核算,由此增加了2006年度净利润802,538.20元。减少2007年1月1日所有者权益6,190,158.81元,其中:减少资本公积8,058,610.85元,增加未分配利润4,100,713.77元,减少盈余公积2,232,261.73元。 (4) 所得税费用:根据企业会计准则,本公司于2007 年1 月1 日停止采用应付税款法,改按《企业会计准则第18 号——所得税》的规定采用资产负债表债务法对所得税进行处理。公司经复核应纳税暂时性差异和未来很可能取得用来抵扣的可抵扣暂时性差异,对递延所得税项目进行了确认,由此减少2006年度净利润7,690,266.90元,其中归属于母公司所有者的净利润7,618,166.07元,少数股东损益72,100.83元。共计增加2007年1月1日所有者权益32,899,965.04元,其中:增加资本公积2,523,505.08元,增加未分配利润25,637,679.48元,增加盈余公积4,179,721.72元,增加“少数股东权益”559,058.76元。 (5)合并补提盈余公积:根据企业会计准则,在合并财务报表时在当期合并财务报表中不需再将已经抵销的提取盈余公积的金额调整回来。由此减少2007年1月1日盈余公积3,182,109.38元,增加2007年1月1日未分配利润3,182,109.38元。 (6)少数股东权益列报:根据企业会计准则,本公司将“少数股东权益” 列入股东权益项下,本公司2006年12月31日按原会计准则和制度编制的合并报表中少数股东享有的权益为41,163,719.46元。此外,根据企业会计准则调整增加的所有者权益中归属于本公司少数股东权益910,790.64元。因此新会计准则下少数股东权益为42,074,510.10元。
    (2) 会计估计变更
    无 
    (3) 会计核算方法变更
    无  (4) 会计差错更正 无
     (四)税项:
    1、主要税种及税率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                        计税依据                                                             税率                
  增值税                      应税销售收入                                                         17%.13%             
  营业税                      应税销售收入                                                         5%                  
  城建税                      以实际缴纳的流转税为计征基础                                         7%                  
  企业所得税                  应纳税所得额                                                         33%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、优惠税负及批文
    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。2007年度为免征年度的第三年。 
    (五)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          注册地         业务   注册资本      经营范围                              
                                                            性质                                                       
  湖南华升工贸有限公司   控股子公司          长沙市芙蓉中   外贸   4,000.00      经营核定范围内的进出口业务和对外经济  
                                             路三段420号                         合作业务、国内贸易;收购、加工、销售  
                                                                                 麻等纺织原料。                        
  湖南华升株洲雪松有限   控股子公司          株洲市芦淞区   纺织   18,289.27     纺织品、服装、服饰生产、加工、销售;  
  公司                                       建设中路90号   工业                 汽车货运、房屋租赁。                  
  沅江洞庭士达麻纺织厂   控股子公司          沅江市黄茅洲   纺织   600.00        生产和销售精干麻、麻球、各类纯麻线、  
  有限公司                                   镇             工业                 各类混纺纱、纺织织物。政策允许的农副  
                                                                                 产品购销。                            
  湖南华升洞庭麻业有限   控股子公司          岳阳市鹰山     纺织   16,000.00     纯麻纺织品、湿纺织品、印染纺织品、服  
  公司                                                      工业                 装、服饰的生产、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          深圳市罗湖区   外贸   550.00        兴办实业;国内商业;物资供销业(不含  
  公司                                       深南东路文华                        专营、专控及专卖商品);进出口业务。  
                                             大厦                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称              期末实际投资额   实质上构成对子公司的净投资的余额(资  持股比例(%)  表决权比例(%)  是否合并  
                                           不抵债子公司适用)                                               &