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黄河旋风(600172)公告正文

黄河旋风:2008年半年度报告

公告日期 2008-07-26
股票简称:黄河旋风 股票代码:600172
河南黄河旋风股份有限公司
    2008年半年度报告
     
    
    
    目录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 5
    五、董事会报告 5
    六、重要事项 7
    七、财务会计报告(未经审计) 12
    八、备查文件目录 59
    
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)董事岛冈宏行,由于公务原因未能出席会议。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人乔秋生、主管会计工作负责人刘建设及会计机构负责人(会计主管人员)张永建声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:河南黄河旋风股份有限公司
    公司法定中文名称缩写:黄河旋风
    公司英文名称:HENAN HUANGHE WHIRLWIND CO., LTD
    公司英文名称缩写:HHWW
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:黄河旋风
    公司A股代码:600172
    3、 公司注册地址:河南省长葛市人民路200号
    公司办公地址:河南省长葛市人民路200号
    邮政编码:461500
    公司国际互联网网址:HTTP://WWW.HHXF.COM
    公司电子信箱:pxuanfeng@yahoo.com.cn
    4、 公司法定代表人:乔秋生
    5、 公司董事会秘书:乔秋生(代)
    电话:0374-6108899
    传真:0374—6108986
    E-mail:hhxfjlb@163.com
    联系地址:河南省长葛市人民路200号
    公司证券事务代表:张锐
    电话:0374—6165530
    传真:0374—6108986
    E-mail:zhangrui1220@163.com
    联系地址:河南省长葛市人民路200号
    6、 公司信息披露报纸名称:《上海证券报》
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:公司证券部
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                     本报告期末              上年度期末              本报告期末比上年度期末增减(%)  
  总资产                             2,003,852,826.62        1,918,462,868.00        4.45                              
  所有者权益(或股东权益)           1,029,104,945.00        1,002,819,796.94        2.62                              
  每股净资产(元)                     3.84                    3.74                    2.62                              
                                     报告期(1-6月)        上年同期                本报告期比上年同期增减(%)      
  营业利润                           32,013,327.31           38,203,070.90           -16.20                            
  利润总额                           35,440,912.72           38,449,023.76           -7.82                             
  净利润                             26,285,148.06           26,578,647.68           -1.10                             
  扣除非经常性损益后的净利润         23,795,954.61           26,407,135.37           -9.89                             
  基本每股收益(元)                   0.10                    0.10                    0                                 
  扣除非经常性损益后的基本每股收益(  0.09                    0.10                    -10.00                            
  元)                                                                                                                  
  稀释每股收益(元)                   0.10                    0.10                    0                                 
  净资产收益率(%)                    2.55                    2.69                    减少0.10个百分点                  
  经营活动产生的现金流量净额         28,327,243.57           21,109,984.86           34.19                             
  每股经营活动产生的现金流量净额     0.11                    0.08                    37.50                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非经常性损益项目和金额:
     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                             年初至报告期期末金额                    
  各项营业外收入                                                               3,627,010.17                            
  扣除:各项营业外支出                                                         199,424.76                              
  扣除:所得税影响                                                             938,391.96                              
  合计                                                                         2,489,193.45                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     三、股本变动及股东情况 
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    (二)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                                                                                  43,897户           
  前十名股东持股情况                                                                                                   
  股东名称     股东性   持股比例(%)  持股总数            报告期内增减      持有有限售条件股份数量   质押或冻结的股份数 
               质                                                                                   量                 
  河南黄河实   境内非   30.86        82,699,600                            82,699,600               无                 
  业集团股份   国有法                                                                                                  
  有限公司     人                                                                                                      
  日本联合材   境外法   8.90         23,843,222          -5,306,078        17,004,400               无                 
  料公司       人                                                                                                      
  许玲         境内自   0.45         1,211,352                             0                        未知               
               然人                                                                                                    
  金鑫证券投   其他     0.24         630,584                               0                        未知               
  资基金                                                                                                               
  刘海花       境内自   0.23         613,300                               0                        未知               
               然人                                                                                                    
  林敏         境内自   0.21         551,082                               0                        未知               
               然人                                                                                                    
  张传洋       境内自   0.20         535,311                               0                        未知               
               然人                                                                                                    
  温经红       境内自   0.19         500,000                               0                        未知               
               然人                                                                                                    
  国地土地整   未知     0.18         472,800                               0                        未知               
  理有限公司                                                                                                           
  侯熙峰       境内自   0.17         466,722                               0                        未知               
               然人                                                                                                    
  前十名无限售条件股东持股情况                                                                                         
  股东名称                   持有无限售条件股份数量      股份种类                                                      
  许玲                       1,211,352                   人民币普通股                                                  
  金鑫证券投资基金           630,584                     人民币普通股                                                  
  刘海花                     613,300                     人民币普通股                                                  
  林敏                       551,082                     人民币普通股                                                  
  张传洋                     535,311                     人民币普通股                                                  
  温经红                     500,000                     人民币普通股                                                  
  国地土地整理有限公司       472,800                     人民币普通股                                                  
  侯熙峰                     466,722                     人民币普通股                                                  
  曲激文                     443,700                     人民币普通股                                                  
  高云枫                     440,196                     人民币普通股                                                  
  上述股东关联关系或一致行   河南黄河旋风有限公司与其余股东之间无关联关系,也不属于一致行动人。公司未知前十名无限售条  
  动关系的说明               件股东之间以及前十名无限售条件股东和前十名股东之间是否存在关联关系。                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条件股东名称            持有的有限售条件股   有限售条件股份可上市交易情况         限售条件                
  号                                 份数量               可上市交易时间  新增可上市交易股份                           
                                                                          数量                                         
  1.   河南黄河实业集团股份有限公司  82,699,600           2008年11月18日  82,699,600           限售条件详见本报告六、  
                                                                                               重要事项第(十)条承诺  
                                                                                               事项履行情况            
  2.   日本联合材料公司              33,200,000           2006年11月18日  13,400,000           限售条件详见本报告六、  
                                                                                               重要事项第(十)条承诺  
                                                                                               事项履行情况            
  3.                                                      2007年11月18日  13,400,000                                   
  4.                                                      2008年11月18日  6,400,000                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1、原公司董事、董事会秘书、副总经理李建中先生由于第三届董事会届满卸任。 2、原公司独立董事吴光伟先生由于第三届董事会届满卸任。
    3、原公司独立董事李春彦先生由于第三届董事会届满卸任。 4、原公司监事会主席张伟先生由于第三届监事会届满卸任。 5、公司于2008年4月18日召开2007年度股东大会聘任徐永杰先生为公司第四届董事会董事。  6、公司于2008年4月18日召开2007年度股东大会聘任李鸿昌先生、鲁鸿贵先生为公司第四届
    董事会独立董事。 7、公司于2008年4月18日召开2007年度股东大会聘任宋明晔先生为公司第四届监事会监事。
    第三届监事会监事马宪军先生为第四届监事会主席。 公司新聘任的董事、独立董事、监事简历及聘任的相关公告详见2008年4月18日上海证券报、
    上交所网站(www.sse.com.cn)。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    本报告期内,实现主营业务收入310,692,473.32元,比去年同期下降12.75%;净利润26,285,148.06元,比去年下降1.10%。在上半年工作中: 1、公司主营业务收入下降的原因主要受国家对房地产市场的宏观调控影响。 2、公司利润下降的原因主要是金融机构提高贷款利率,国家恢复征收外商投资企业土地使用税以及公司提高员工薪酬。 3、金刚石新工艺开发、相关流程再造项目的实施取得了阶段性进展,降低了成本。 4、销售方面,逐步推行销售合同化管理,控制应收账款的增长,努力降低货款回收风险。在客户管理上,对企业贡献大、占大部分销售额的用户实施优质客户服务战略。 5、公司直接出口业务受人民币升值等因素影响,销售额同比减少12.46%。 下半年,需要进一步加强的工作: 1、继续深化公司各单位流程再造工作,提高效率,降低生产成本。 2、公司将继续致力于技术开发,稳定提高产品质量。 3、提高市场服务水平,不打价格战,维护中国金刚石行业的发展。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产品                    营业收入          营业成本           毛利率(%  营业收   营业成本  毛利率比上年同期 
                                                                         )         入比上   比上年同  增减(%)        
                                                                                   年同期   期增减(                   
                                                                                   增减(   %)                       
                                                                                   %)                                
  分行业                                                                                                               
  人造金刚石                        274,210,820.74    208,296,827.00     24.04     -5.13    -6.61     增加1.20个百分点 
  分产品                                                                                                               
  人造金刚石                        274,210,820.74    208,296,827.00     24.04     -5.13    -6.61     增加1.20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(%)                
  国内                                         280,062,247.37                  -12.78                                  
  国际                                         30,630,225.95                   -12.46                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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
    《22000吨压机合成粗颗粒金刚石单晶及大直径聚晶复合片产业化项目》公司预计出资78,000万元投资该项目,已完成厂房建设。
    本项目总投资78000万元,其中固定资产投资52000万元,铺底流动资金26000万元。本项目现已完成厂房等基础设施建设,其他工作正在有序进行中。
    
    (四)公司财务状况、经营成果分析
    1、完成经营计划情况
    公司本报告期拟订的经营计划收入为375,000,000元,报告期实际完成310,692,473.32元;拟订的经营计划成本及费用为325,000,000元,报告期实际完成289,670,516.47元。
    公司营业总收入实际数比计划数下降了17.15%,营业总成本比计划下降了10.87。
    
    六、重要事项 
    (一)公司治理的情况
    公司治理符合《公司法》、《上市公司治理准则》、《上市公司股东大会规范意见》《上市公司章程指引》等法律法规的要求,公司治理较为完善,运作基本规范,不存在重大问题或失误。但公司治理贯穿企业的全过程,是一个系统而复杂的工作,也是需要长抓不懈、不断完善、不断提高的一项工作。为进一步加强公司规范水平,提高公司治理质量及整体竞争力,公司积极根据公司治理的自查报告和整改计划,制定了行之有效的整改措施,正在付诸实施中。
    
    (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (三)资产交易事项
    1、收购资产情况
    2008年6月10日,本公司向北京鑫纳达投资有限公司、香港千億发展有限公司购买北京鑫纳达金刚石有限责任公司51%股权,该资产的帐面价值为1,058.71万元,评估价值为2,616.45万元,实际购买金额为2,550万元。本次收购价格是依据评估价值确定的。该事项已于2008年5月17日刊登在《上海证券报》上。此次对外投资有利于本公司在金刚石生产方面掌控核心技术和提高技术研发能力,有利于本公司“做全球最稳定的超硬材料供应商”战略的实施;有利于稳定被投资方和本公司的购销业务,稳固双方的合作关系,提升盈利能力,此次对外投资涉及的金额较小,不会对本公司未来财务状况和经营成果产生较大的影响。该资产自收购日起至报告期期末为上市公司贡献的净利润为67.27万元。
    
    (四)重大关联交易
    本报告期公司无重大关联交易事项。
    
    (五)托管情况
    本报告期公司无托管事项。
    
    (六)承包情况
    本报告期公司无承包事项。
    
    (七)租赁情况
    1、河南黄河旋风股份有限公司将房屋租赁给长葛市黄河汇达磨具有限公司,该资产涉及的金额为264,965.90元,租赁的期限为2008年3月24日至2018年3月24日,年租金为30,000元。
    
    2、河南黄河旋风股份有限公司将房屋租赁给长葛市黄河电器有限公司,该资产涉及的金额为433,740.98元,租赁的期限为2002年7月18日至2012年7月18日,年租金为30,000元。
    
    3、河南黄河旋风股份有限公司将房屋租赁给河南黄河汇凯金刚石钻头有限公司,该资产涉及的金额为2,631,153.94元,租赁的期限为2005年1月6日至2035年1月6日,年租金为30,000元,前三年免租。
    
    4、河南黄河旋风股份有限公司将房屋租赁给河南联合旋风金刚石砂轮有限公司,该资产涉及的金额为897,027.59元,租赁的期限为2004年5月20日至2009年5月20日,年租金为174,770.90元。
    
    (八)担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称          发生日期(协议  担保金额        担保类型       担保期                 是否履行   是否为关联方  
                        签署日)                                                              完毕       担保          
  许继电器股份有限公司  2008年5月31日   30,000,000      连带责任担保   2008年5月31日~2009年5  否         否            
                                                                       月30日                                          
  报告期内担保发生额合计                                                                      30,000,000               
  报告期末担保余额合计                                                                        320,000,000              
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                          0                        
  报告期末对控股子公司担保余额合计                                                            0                        
  公司担保总额(包括对控股子公司的担保)                                                                               
  担保总额                                                                                    320,000,000              
  担保总额占公司净资产的比例                                                                  30.49%                   
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额                                                  0                        
  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                                0                        
  担保总额超过净资产50%部分的金额                                                            0                        
  上述三项担保金额合计                                                                        0                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2008年5月31日,河南黄河旋风股份有限公司为许继电器股份有限公司提供担保,担保金额
    为30,000,000元,担保期限为2008年5月31日至2009年5月30日,该担保的反担保采用互保形式。
    该事项已于2008年6月21日刊登在上海证券报上。
    
    (九)委托理财情况
    本报告期公司无委托理财事项。
    
    (十)承诺事项履行情况
    1、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:
    (1)全体非流通股股东承诺,其所持有的非流通股股份自获得上市流通权之日起,至少在十二个
    月内不上市交易或者转让。 (2) 持有公司非流通股股份百分之五以上的股东河南黄河实业集团股份有限公司及日本联合材料公司承诺,其持有的非流通股股份自获得上市流通权之日起十二个月期满后,通过上海证券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百分之五,在二十四个月内不超过百分之十。(3)持有公司非流通股股份百分之五以上的股东河南黄河实业集团股份有限公司及日本联合材料公司承诺,通过证券交易所挂牌交易出售的原黄河旋风非流通股股份数量,达到公司股份总数百分之一时,应当自该事实发生之日起两个工作日内做出公告,但无需停止出售股份。
    河南黄河实业集团股份有限公司及日本联合材料公司严格按照上述承诺事项履行职责。截至2008
    年7月8日,日本联合材料公司通过上海证券交易所的集中交易累计减持公司无限售条件流通股共计
    6,941,079股,占公司总股本的2.590%。减持后日本联合材料公司持有本公司股份23,463,321股,占
    公司总股本的8.755%。公司已分别于2008年1月10日、2008年7月11日在《上海证券报》上披露
    了关于股东减持解除限售存量股份的公告。
    
    (十一)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、
    行政处罚、通报批评及证券交易所的公开谴责。
    
    (十二)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    
    (十三)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                      刊载的报刊名称及版面           刊载日期             刊载的互联网网站及检索路径             
  河南黄河旋风股份有限公司  《上海证券报》D12版            2008年1月10日        http://www.sse.com.cn                  
  关于公司股东持有股份变动                                                                                             
  情况的公告                                                                                                           
  河南黄河旋风股份有限公司  《上海证券报》D5版             2008年1月18日        http://www.sse.com.cn                  
  股权分置改革保荐机构变更                                                                                             
  公告                                                                                                                 
  河南黄河旋风股份有限公司  《上海证券报》D77版            2008年3月28日        http://www.sse.com.cn                  
  2007年度报告                                                                                                         
  河南黄河旋风股份有限公司  《上海证券报》D77版            2008年3月28日        http://www.sse.com.cn                  
  第三届董事会第十四次会议                                                                                             
  决议公告暨召开2007年度股                                                                                             
  东大会的通知                                                                                                         
  河南黄河旋风股份有限公司  《上海证券报》D77版            2008年3月28日        http://www.sse.com.cn                  
  第三届监事会第九次会议决                                                                                             
  议公告                                                                                                               
  河南黄河旋风股份有限公司  《上海证券报》D77版            2008年3月28日        http://www.sse.com.cn                  
  关于2007年度日常关联交易                                                                                             
  执行情况以及2008年度日常                                                                                             
  关联交易预计公告                                                                                                     
  河南黄河旋风股份有限公司  《上海证券报》122版            2008年4月19日        http://www.sse.com.cn                  
  2007年度股东大会决议公告                                                                                             
  河南黄河旋风股份有限公司  《上海证券报》122版            2008年4月19日        http://www.sse.com.cn                  
  四届董事第一次会决议公告                                                                                             
  暨召开2008年第一次临时股                                                                                             
  东大会的通知                                                                                                         
  河南黄河旋风股份有限公司  《上海证券报》122版            2008年4月19日        http://www.sse.com.cn                  
  四届监事会第一次会议决议                                                                                             
  公告                                                                                                                 
  河南黄河旋风股份有限公司  《上海证券报》D18版            2008年4月24日        http://www.sse.com.cn                  
  第一季度季报                                                                                                         
  河南黄河旋风股份有限公司  《上海证券报》D19版            2008年5月7日         http://www.sse.com.cn                  
  2008年第一次临时股东大会                                                                                             
  决议公告                                                                                                             
  河南黄河旋风股份有限公司  《上海证券报》21版             2008年5月17日        http://www.sse.com.cn                  
  第四届董事会2008年第一次                                                                                             
  临时会议决议公告                                                                                                     
  河南黄河旋风股份有限公司  《上海证券报》21版             2008年5月17日        http://www.sse.com.cn                  
  对外投资公告                                                                                                         
  河南黄河旋风股份有限公司  《上海证券报》D3版             2008年6月11日        http://www.sse.com.cn                  
  对外投资公告实施完毕的公                                                                                             
  告                                                                                                                   
  河南黄河旋风股份有限公司  《上海证券报》23版             2008年6月21日        http://www.sse.com.cn                  
  第四届董事会2008年第二次                                                                                             
  临时董事会决议公告                                                                                                   
  河南黄河旋风股份有限公司  《上海证券报》23版             2008年6月21日        http://www.sse.com.cn                  
  关于为许继电气股份有限公                                                                                             
  司提供贷款担保的公告                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、财务会计报告(未经审计) 
    (一)财务报表
    合并资产负债表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          附注              期末余额                  年初余额                   
  流动资产:                                                                                                           
  货币资金                                      (五)1            88,447,147.05             138,130,995.34             
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                                      (五)2            16,464,452.26             14,910,692.10              
  应收账款                                      (五)3            387,334,571.04            321,547,001.75             
  预付款项                                      (五)5            37,500,510.47             48,355,334.05              
  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                                    (五)4            24,330,164.29             23,295,287.73              
  买入返售金融资产                                                                                                     
  存货                                          (五)6            305,930,502.25            253,563,121.47             
  待摊费用                                                        4,145,158.73                                         
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                    864,152,506.09            799,802,432.44             
  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                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                  (五)8            18,378,286.03             17,994,454.39              
  投资性房地产                                                                                                         
  固定资产                                      (五)9            1,039,631,714.42          967,264,006.41             
  在建工程                                      (五)10           40,928,899.69             116,583,885.59             
  工程物资                                                        178,506.00                                           
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                      (五)11           8,050,683.41              8,466,189.08               
  开发支出                                                        113,207.54                113,207.54                 
  商誉                                                            18,976,823.05                                        
  长期待摊费用                                  (五)12           6,162,733.72              1,339,613.94               
  递延所得税资产                                (五)13           7,279,466.67              6,899,078.61               
  其他非流动资产                                                                                                       
  非流动资产合计                                                  1,139,700,320.53          1,118,660,435.56           
  资产总计                                                        2,003,852,826.62          1,918,462,868.00           
  流动负债:                                                                                                           
  短期借款                                      (五)15           299,000,000.00            319,000,000.00             
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                        98,746,478.93             77,033,647.28              
  预收款项                                                        556,146.64                1,827,723.10               
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                  (五)16           22,972,758.00             12,926,735.57              
  应交税费                                      (五)17           575,054.68                2,938,755.61               
  应付利息                                                        882,767.70                1,734,217.50               
  应付股利                                      (五)18           1,006,322.20              1,006,322.20               
  其他应付款                                                      69,898,323.36             42,982,283.30              
  预提费用                                                        698,799.61                1,193,386.50               
  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                        (五)19           140,000,000.00            70,000,000.00              
  其他流动负债                                                                                                         
  流动负债合计                                                    634,336,651.12            530,643,071.06             
  非流动负债:                                                                                                         
  长期借款                                      (五)20           320,000,000.00            385,000,000.00             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                                  320,000,000.00            385,000,000.00             
  负债合计                                                        954,336,651.12            915,643,071.06             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                              268,000,000.00            268,000,000.00             
  资本公积                                                        389,716,566.98            389,716,566.98             
  减:库存股                                                                                                           
  盈余公积                                                        86,362,015.15             86,362,015.15              
  一般风险准备                                                                                                         
  未分配利润                                    (五)22           285,026,362.87            258,741,214.81             
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                                      1,029,104,945.00          1,002,819,796.94           
  少数股东权益                                  (五)21           20,411,230.50                                        
  所有者权益合计                                                  1,049,516,175.50          1,002,819,796.94           
  负债和所有者总计                                                2,003,852,826.62          1,918,462,868.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生           主管会计工作负责人:刘建设            会计机构负责人:张永建
    
    
    
    
     母公司资产负债表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         附注              期末余额                   年初余额                   
  流动资产:                                                                                                           
  货币资金                                                       82,980,528.44              134,644,882.63             
  交易性金融资产                                                                                                       
  应收票据                                                       6,060,452.26               14,910,692.10              
  应收账款                                     (六)1           378,553,533.12             318,369,960.48             
  预付款项                                     (六)3           36,472,912.14              48,058,995.05              
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                   (六)2           24,298,020.29              23,295,287.73              
  存货                                                           283,993,245.35             253,500,121.47             
  待摊费用                                                       3,890,158.73                                          
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                   816,248,850.33             792,779,939.46             
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                 (六)4           63,878,286.03              37,994,454.39              
  投资性房地产                                                                                                         
  固定资产                                                       1,011,493,982.68           947,467,737.27             
  在建工程                                                       40,928,899.69              116,583,885.59             
  工程物资                                                       178,506.00                                            
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                       8,050,683.41               8,466,189.08               
  开发支出                                                       113,207.54                 113,207.54                 
  商誉                                                                                                                 
  长期待摊费用                                                   5,315,733.72               1,339,613.94               
  递延所得税资产                                                 7,213,492.42               6,870,384.99               
  其他非流动资产                                                                                                       
  非流动资产合计                                                 1,137,172,791.49           1,118,835,472.80           
  资产总计                                                       1,953,421,641.82           1,911,615,412.26           
  流动负债:                                                                                                           
  短期借款                                                       299,000,000.00             319,000,000.00             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                       82,680,646.95              70,996,968.84              
  预收款项                                                       174,892.95                 1,274,894.63               
  应付职工薪酬                                                   22,160,224.26              12,060,015.57              
  应交税费                                                       67,347.94                  3,525,898.59               
  应付利息                                                       882,767.70                 1,734,217.50               
  应付股利                                                       1,006,322.20               1,006,322.20               
  其他应付款                                                     56,896,917.28              42,982,283.30              
  预提费用                                                       698,799.61                 1,193,386.50               
  一年内到期的非流动负债                                         140,000,000.00             70,000,000.00              
  其他流动负债                                                                                                         
  流动负债合计                                                   603,567,918.89             523,773,987.13             
  非流动负债:                                                                                                         
  长期借款                                                       320,000,000.00             385,000,000.00             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                                 320,000,000.00             385,000,000.00             
  负债合计                                                       923,567,918.89             908,773,987.13             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                             268,000,000.00             268,000,000.00             
  资本公积                                                       389,716,566.98             389,716,566.98             
  减:库存股                                                                                                           
  盈余公积                                                       86,362,015.15              86,362,015.15              
  未分配利润                                                     285,775,140.80             258,762,843.00             
  所有者权益(或股东权益)合计                                   1,029,853,722.93           1,002,841,425.13           
  负债和所有者(或股东权益)合计                                 1,953,421,641.82           1,911,615,412.26           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生           主管会计工作负责人:刘建设             会计机构负责人:张永建
    
    
    
    
     合并利润表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业总收入                                     (五)23        321,300,012.14            362,187,779.22          
  其中:主营业务收入                                 (五)23        310,692,473.32            356,089,443.17          
  其他业务收入                                                       10,607,538.82             6,098,336.05            
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                     289,670,516.47            324,304,933.59          
  其中:营业成本                                                     225,328,727.72            260,528,698.65          
  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                                     (五)24        807.23                    10,535.22               
  销售费用                                                           10,315,668.26             13,904,812.12           
  管理费用                                                           25,628,474.60             22,370,704.47           
  财务费用                                                           27,930,773.34             24,295,717.45           
  资产减值损失                                       (五)26        466,065.32                3,194,465.68            
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                     (五)25        383,831.64                320,225.27              
  其中:对联营企业和合营企业的投资收益                               383,831.64                521,028.98              
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                 32,013,327.31             38,203,070.90           
  加:营业外收入                                     (五)27        3,627,010.17              248,135.15              
  减:营业外支出                                     (五)28        199,424.76                2,182.29                
  其中:非流动资产处置净损失                                         137,328.66                                        
  四、利润总额(亏损总额以“-”号填列)                             35,440,912.72             38,449,023.76           
  减:所得税费用                                                     8,826,136.93              11,870,376.08           
  五、净利润(净亏损以“-”号填列)                                 26,614,775.79             26,578,647.68           
  归属于母公司所有者的净利润                                         26,285,148.06             26,578,647.68           
  少数股东损益                                                       329,627.73                                        
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        0.10                      0.10                    
  (二)稀释每股收益(元/股)                                        0.10                      0.10                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生          主管会计工作负责人:刘建设              会计机构负责人:张永建
    
    
    
    
    母公司利润表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业收入                                                       304,353,102.29            340,693,529.13          
  减:营业成本                                                       211,346,863.54            241,525,392.60          
  营业税金及附加                                                                                                       
  销售费用                                                           8,995,043.92              12,701,132.48           
  管理费用                                                           24,140,486.42             21,244,802.61           
  财务费用                                                           27,710,214.33             24,242,675.84           
  资产减值损失                                                       254,179.25                3,168,116.11            
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                     383,831.64                370,663.44              
  其中:对联营企业和合营企业的投资收益                               383,831.64                521,028.98              
  二、营业利润(亏损以“-”号填列)                                 32,290,146.47             38,182,072.93           
  加:营业外收入                                                     3,610,761.17              248,135.15              
  减:营业外支出                                                     199,424.76                                        
  其中:非流动资产处置净损失                                         137,328.66                                        
  三、利润总额(亏损总额以“-”号填列)                             35,701,482.88             38,430,208.08           
  减:所得税费用                                                     8,689,185.08              11,812,857.46           
  四、净利润(净亏损以“-”号填列)                                 27,012,297.80             26,617,350.62           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生          主管会计工作负责人:刘建设              会计机构负责人:张永建
    
    
    
    
     合并现金流量表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           附注        本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               318,221,775.06        347,350,334.22      
  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                                                             807,478.37            1,159,904.73        
  收到其他与经营活动有关的现金                                   (五)29    3,483,912.74          426,577.59          
  经营活动现金流入小计                                                       322,513,166.17        348,936,816.54      
  购买商品、接受劳务支付的现金                                               195,664,847.23        219,138,061.09      
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                                             40,671,587.07         37,679,987.56       
  支付的各项税费                                                             37,558,450.59         41,677,868.71       
  支付其他与经营活动有关的现金                                   (五)30    20,291,037.71         29,330,914.32       
  经营活动现金流出小计                                                       294,185,922.60        327,826,831.68      
  经营活动产生的现金流量净额                                                 28,327,243.57         21,109,984.86       
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他长期资产收回的现金净额                         612,240.00            10,900,000.00       
  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                                                       612,240.00            10,900,000.00       
  购建固定资产、无形资产和其他长期资产支付的现金                             34,756,274.72         51,589,709.19       
  投资支付的现金                                                             25,500,000.00                             
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                       60,256,274.72         51,589,709.19       
  投资活动产生的现金流量净额                                                 -59,644,034.72        -40,689,709.19      
  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                                                         227,500,000.00        435,000,000.00      
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                               418,331.97            430,131.12          
  筹资活动现金流入小计                                                       227,918,331.97        435,430,131.12      
  偿还债务支付的现金                                                         220,000,000.00        350,000,000.00      
  分配股利、利润或偿付利息支付的现金                                         28,662,617.58         24,242,145.00       
  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                                               28,428.19             44,415.61           
  筹资活动现金流出小计                                                       248,691,045.77        374,286,560.61      
  筹资活动产生的现金流量净额                                                 -20,772,713.80        61,143,570.51       
  四、汇率变动对现金及现金等价物的影响                                       -509,509.34           -300,815.46         
  五、现金及现金等价物净增加额                                               -52,599,014.29        41,263,030.72       
  加:期初现金及现金等价物余额                                               141,046,161.34        137,711,343.71      
  六、期末现金及现金等价物余额                                               88,447,147.05         178,974,374.43      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生         主管会计工作负责人:刘建设              会计机构负责人:张永建
    
    
    
    
    
     母公司现金流量表
    编制单位:河南黄河旋风股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               302,457,865.26        324,640,716.28      
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                               3,467,663.74          29,702.44           
  经营活动现金流入小计                                                       305,925,529.00        324,670,418.72      
  购买商品、接受劳务支付的现金                                               181,278,084.18        199,365,232.14      
  支付给职工以及为职工支付的现金                                             39,584,518.09         36,695,141.60       
  支付的各项税费                                                             37,497,479.41         41,498,800.72       
  支付其他与经营活动有关的现金                                               18,524,102.66         28,059,437.65       
  经营活动现金流出小计                                                       276,884,184.34        305,618,612.11      
  经营活动产生的现金流量净额                                                 29,041,344.66         19,051,806.61       
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                                                               
  处置固定资产、无形资产和其他长期资产收回的现金净额                         612,240.00            10,900,000.00       
  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                                                       612,240.00            10,900,000.00       
  购建固定资产、无形资产和其他长期资产支付的现金                             34,756,274.72         51,422,770.10       
  投资支付的现金                                                             25,500,000.00                             
  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                                                       60,256,274.72         51,422,770.10       
  投资活动产生的现金流量净额                                                 -59,644,034.72        -40,522,770.10      
  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                                                         227,500,000.00        435,000,000.00      
  收到其他与筹资活动有关的现金                                               401,433.24            415,829.11          
  筹资活动现金流入小计                                                       227,901,433.24        435,415,829.11      
  偿还债务支付的现金                                                         220,000,000.00        350,000,000.00      
  分配股利、利润或偿付利息支付的现金                                         28,662,617.58         24,242,145.00       
  支付其他与筹资活动有关的现金                                               25,488.52             40,985.89           
  筹资活动现金流出小计                                                       248,688,106.10        374,283,130.89      
  筹资活动产生的现金流量净额                                                 -20,786,672.86        61,132,698.22       
  四、汇率变动对现金及现金等价物的影响                                       -274,991.27           -236,901.56         
  五、现金及现金等价物净增加额                                               -51,664,354.19        39,424,833.17       
  加:期初现金及现金等价物余额                                               134,644,882.63        134,406,928.38      
  六、期末现金及现金等价物余额                                               82,980,528.44         173,831,761.55      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生        主管会计工作负责人:刘建设                会计机构负责人:张永建
     合并所有者权益变动表
    编制单位:河南黄河旋风股份有限公司
                                                               单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      本期金额                                                                                                   
            归属于母公司所有者权益                        少  所                                                       
                                                          数  有                                                       
                                                          股  者                                                       
                                                          东  权                                                       
                                                          权  益                                                       
                                                          益  合                                                       
                                                              计                                                       
            实收资  资本公  减  盈余公  一般  未分配  其                                                               
            本(或   积      :  积      风险  利润    他                                                               
            股本)           库          准备                                                                           
                            存                                                                                         
                            股                                                                                         
  一、上年  268,00  389,71      86,362        258,74                   1,002,819,796.94                                
  年末余额  0,000.  6,566.      ,015.1        1,214.                                                                   
            00      98          5             81                                                                       
  加:会计                                                                                                             
  政策变更                                                                                                             
  前期差错                                                                                                             
  更正                                                                                                                 
  二、本年  268,00  389,71      86,362        258,74                   1,002,819,796.94                                
  年初余额  0,000.  6,566.      ,015.1        1,214.                                                                   
            00      98          5             81                                                                       
  三、本期                                                                                                             
  增减变动                                                                                                             
  金额(减                                                                                                             
  少以“-                                                                                                             
  ”号填列                                                                                                             
  )                                                                                                                   
  (一)净                                    26,285      329,627.73   26,614,775.79                                   
  利润                                        ,148.0                                                                   
                                              6                                                                        
  (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                                                                                                             
  )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                                                 20,081,602.  20,081,602.77                                   
                                                          77                                                           
  (四)利                                                                                                             
  润分配                                                                                                               
  1.提取                                                                                                              
  盈余公积                                                                                                             
  2.提取                                                                                                              
  一般风险                                                                                                             
  准备                                                                                                                 
  3.对所                                                                                                              
  有者(或                                                                                                             
  股东)的                                                                                                             
  分配                                                                                                                 
  4.其他                                                                                                              
  (五)所                                                                                                             
  有者权益                                                                                                             
  内部结转                                                                                                             
  1.资本                                                                                                              
  公积转增                                                                                                             
  资本(或                                                                                                             
  股本)                                                                                                               
  2.盈余                                                                                                              
  公积转增                                                                                                             
  资本(或                                                                                                             
  股本)                                                                                                               
  3.盈余                                                                                                              
  公积弥补                                                                                                             
  亏损                                                                                                                 
  4.其他                                                                                                              
  四、本期  268,00  389,71      86,362        285,02      20,411,230.  1,049,516,175.50                                
  期末余额  0,000.  6,566.      ,015.1        6,362.      50                                                           
            00      98          5             87                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

                                                                                             单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目     上年同期金额                                                                                                
           归属于母公司所有者权益                          少  所                                                      
                                                           数  有                                                      
                                                           股  者                                                      
                                                           东  权                                                      
                                                           权  益                                                      
                                                           益  合                                                      
                                                               计                                                      
           实收资   资本公  减   盈余公  一   未分配   其                                                              
           本(或股  积      :   积      般   利润     他                                                              
           本)              库           风                                                                            
                            存           险                                                                            
                            股           准                                                                            
                                         备                                                                            
  一、上   268,000  392,87       79,436       228,590                   968,900,111.02                                 
  年年末   ,000.00  2,560.       ,995.1       ,555.29                                                                  
  余额              59           4                                                                                     
  加:会            -3,155       1,237,       5,882,6                   3,964,491.96                                   
  计政策            ,993.6       794.63       90.94                                                                    
  变更              1                                                                                                  
  前期差                                      154,000                   154,000.00                                     
  错更正                                      .00                                                                      
  二、本   268,000  389,71       80,674       234,627                   973,018,602.98                                 
  年年初   ,000.00  6,566.       ,789.7       ,246.23                                                                  
  余额              98           7                                                                                     
  三、本                                                                                                               
  期增减                                                                                                               
  变动金                                                                                                               
  额(减                                                                                                               
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                      26,578,                   26,578,647.68                                  
  净利润                                      647.68                                                                   
  (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)                                                                                                               
  小计                                                                                                                 
  (三)                                                                                                               
  所有者                                                                                                               
  投入和                                                                                                               
  减少资                                                                                                               
  本                                                                                                                   
  1.所有                                                                                                              
  者投入                                                                                                               
  资本                                                                                                                 
  2.股份                                                                                                              
  支付计                                                                                                               
  入所有                                                                                                               
  者权益                                                                                                               
  的金额                                                                                                               
  3.其他                                                                                                              
  (四)                                                                                                               
  利润分                                                                                                               
  配                                                                                                                   
  1.提取                                                                                                              
  盈余公                                                                                                               
  积                                                                                                                   
  2.提取                                                                                                              
  一般风                                                                                                               
  险准备                                                                                                               
  3.对所                                     -26,800                   -26,800,000.00                                 
  有者(                                      ,000.00                                                                  
  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、本   268,000  389,71       80,674       234,405                   972,797,250.66                                 
  期期末   ,000.00  6,566.       ,789.7       ,893.91                                                                  
  余额              98           7                                                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 乔秋生                          主管会计工作负责人:刘建设                        会计机构负责人:张永建
    
    
    
    母公司所有者权益变动表
    编制单位:河南黄河旋风股份有限公司
                                                                                               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:库存股   盈余公积      未分配利润      所有者权益合计   
  一、上年年末余额       268,000,000.00    389,716,566.98               86,362,015.1  258,762,843.00  1,002,841,425.13 
                                                                        5                                              
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额       268,000,000.00    389,716,566.98               86,362,015.1  258,762,843.00  1,002,841,425.13 
                                                                        5                                              
  三、本期增减变动金额                                                                                                 
  (减少以“-”号填列                                                                                                 
  )                                                                                                                   
  (一)净利润                                                                        27,012,297.80   27,012,297.80    
  (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)小                                                                                                 
  计                                                                                                                   
  (三)所有者投入和减                                                                                                 
  少资本                                                                                                               
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者                                                                                                
  权益的金额                                                                                                           
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)                                                                                                
  的分配                                                                                                               
  3.其他                                                                                                              
  (五)所有者权益内部                                                                                                 
  结转                                                                                                                 
  1.资本公积转增资本(                                                                                                
  或股本)                                                                                                             
  2.盈余公积转增资本(                                                                                                
  或股本)                                                                                                             
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额       268,000,000.00    389,716,566.98               86,362,015.1  285,775,140.80  1,029,853,722.93 
                                                                        5                                              
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    单位:元 币种:人民币


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  项目                     上年同期金额                                                                                
                           实收资本(或股   资本公积        减:库存股    盈余公积       未分配利润      所有者权益合计 
                           本)                                                                                         
  一、上年年末余额         268,000,000.00  392,872,560.59                79,436,995.14  228,590,555.29  968,900,111.02 
  加:会计政策变更                         -3,155,993.61                 1,237,794.63   5,633,259.20    3,715,060.22   
  前期差错更正                                                                          154,000.00      154,000.00     
  二、本年年初余额         268,000,000.00  389,716,566.98                80,674,789.77  234,377,814.49  972,769,171.24 
  三、本期增减变动金额(                                                                                               
  减少以“-”号填列)                                                                                                 
  (一)净利润                                                                          26,617,350.62   26,617,350.62  
  (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)小计                                                                                               
  (三)所有者投入和减少                                                                                               
  资本                                                                                                                 
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权                                                                                              
  益的金额                                                                                                             
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的                                                               -26,800,000.00  -26,800,000.00 
  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         268,000,000.00  389,716,566.98                80,674,789.77  234,195,165.11  972,586,521.86 
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法定代表人: 乔秋生                      主管会计工作负责人:刘建设                                 会计机构负责人:张永建
    
    
    
    
    
    
    
    
    
    
    
    
     河南黄河旋风股份有限公司
    财务报表附注
    2008年6月30日
    金额单位:人民币元
    
    (一)、公司概况
    本公司系经河南省经济体制改革委员会豫股批字[1997]18号文批准,在对中外合资企业黄河金刚石有限公司整体改组基础上,由黄河金刚石有限公司的各方股东,以其在黄河金刚石有限公司中的权益出资,共同作为发起人,并采取社会募集的方式设立的股份有限公司。于1998年11月26日,本公司普通股(A股)股票在上海证券交易所挂牌交易。本公司持有豫工商企4100001004495-1/2号企业法人营业执照,注册资本为26,800万元。      本公司经营范围:人造金刚石,人造金刚石磨料磨具磨削及其它金刚石制品,建筑装修磨削机具,与上述经营范围相关的技术服务,经营本企业自产产品及相关技术的进出口业务;经营本企业生产、科研所需的原辅材料、仪器仪表、机械设备、零配件及相关技术的进口业务;经营进料加和“三来一补”业务;塔式起重机生产、安装及销售。
    (二)、公司主要会计政策、会计估计和前期差错:
    1、会计准则和会计制度:
    执行中华人民共和国财政部颁布的企业会计准则及其相关规定。
    
    2、财务报表的编制基础:
    自2007年1月1日起,本公司执行财政部2006年2月15日颁发的《企业会计准则》,以持续经营假设为基础,根据实际发生的交易和事项进行确认和计量。
    
    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:
    本公司以权责发生制为基础、以持续经营为前提进行会计确认、计量和报告,分期结算账目和编制财务会计报告。 本公司一般采用历史成本计量模式,但在符合企业会计准则要求,且公允价值能够可靠取得的情况下,在金融工具、非同一控制下的企业合并、债务重组及非货币性资产交换等方面使用公允价值计量模式。
    6、现金及现金等价物的确定标准: 
    现金是指本公司的库存现金以及随时用于支付的存款。 现金等价物为本公司持有的期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。
    7、外币业务核算方法: 
    本公司发生外币交易时,采用交易日即期汇率将外币金额折算为记账本位币金额记录;资产负债表日,对外币货币性项目采用资产负债表日即期汇率折算,除符合资本化条件的外币借款产生的汇兑差额以外的汇兑差额均计入当期损益。
    8、金融资产和金融负债的核算方法: 
    金融资产和金融负债的分类 (一)以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为公允价值
    计量且其变动计入当期损益的金融资产。
    (二)持有至到期投资
    (三)贷款和应收款项
    (四)可供出售金融资产  本公司持有的金融负债为交易性金融负债和其他金融负债。
    金融工具的确认和后续计量
    本公司成为金融工具合同的一方时,确认金融资产或金融负债,初始确认时以公允价值计量。
    交易性金融资产和负债是指本公司持有目的为近期内出售或回购取得且公允价值可以可靠取得的投资,包括本公司于交易所购入股票、基金和以套期保值为目的持有的期货、期权合约等。交易性金融资产和负债以公允价值进行后续计量。     持有至到期投资是指本公司有明确意图和能力持有至到期、且其到期日和回收金额固定或可确定、公允价值可以可靠取得的投资。     贷款和应收款项指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。包括应收账款、其他应收款、发放的贷款和拆出资金等,贷款和应收款项初始确认后采用实际利率法按摊余成本进行计量。     可供出售金融资产是指本公司其公允价值能够可靠取得,初始确认时即指定为可供出售的非衍生金融资产和除上述三类金融资产以外的其他金融资产。主要包括本公司原持有的上市公司法人股份,该股份已取得股改流通权,包括尚处于被限制流通的股份。可供出售金融资产以公允价值进行后续计量,公允价值变动计入资本公积。     其他金融负债指本公司除交易性金融负债以外的金融负债。其他金融负债初始确认后采用实际利率法按摊余成本进行计量。     金融工具公允价值的确定     存在活跃市场的金融工具,本公司采用活跃市场中的报价确定其公允价值。金融工具不存在活跃市场的,本公司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工具的当前公允价值、现金流量折现法和期权定价模型等。     金融资产转移的确认和计量     本公司已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,则终止确认该金融资产;本公司保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。     本公司对于金融资产转移满足终止确认条件的,按照因转移而收到的对价,及原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和,与所转移金融资产的账面价值之间的差额计入当期损益。本公司对于金融资产转移不满足终止确认条件的,继续确认所转移金融资产,并将收到的对价确认为一项金融负债。     本公司以承兑汇票贴现方式或其他应收账款抵押方式向银行融资时,不终止确认相关金融资产,取得的融资款项记录为本公司负债。     金融资产减值     本公司于资产负债表日对交易性金融资产以外金融资产账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备并计入当期损益。     对于贷款和应收款项,本公司将单笔金额不低于100万元的款项单独进行减值测试。若有客观证据表明某笔金额重大的应收账款未来现金流量的现值低于其账面价值,则将其差额确认为减值损失并计提坏账准备。对于经单独减值测试后未发生减值的单项金额重大款项和单项金额在100万元以下的款项,本公司按其账龄期限进行组合,根据本年度该等组合的迁徙率和以前年度相同组合的实际损失率为基础,确定账龄组合本期应计提坏账准备的比例如下:     账龄组合 坏账计提比例     1年以内         2%     1-2年        15%     2-3年        20%     3-4年        35%     4-5年        60%     5年以上       100%
    9、存货核算方法:
    存货分为原材料、在产品、产成品、低值易耗品、委托加工材料等五大类。存货盘存制度采用永
    续盘存制。购入、自制的存货以实际成本入账,发出按加权平均法和个别认定法计价,低值易耗品和包装物领用时一次摊销。     资产负债表日,存货按成本与可变现净值孰低计量,对可变现净值低于存货成本的差额,按单个存货项目计提存货跌价准备,计入当期损益,对于数量繁多且单价较低的或难以与其他项目分开计量的存货,则按其类别或合并计提存货跌价准备。     可变现净值根据存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定,为执行确定的销售合同而持有的存货,其估计售价为合同价格。
    10、固定资产计价和折旧方法及减值准备的计提方法:
    (1) 固定资产计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:


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  类别                       折旧年限(年)                    残值率(%)               年折旧率(%)                 
  房屋及建筑物               20-40年                                                    2.375%-4.75%                 
  机器设备                   10-20年                                                    4.75%-9.5%                   
  电子设备                   5-8年                                                      11.875%-19%                  
  运输设备                   6-12年                                                     7.92%-15.83%                 
  其他设备                   5-8年                                                      11.875%-19%                  
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    本公司固定资产系使用寿命超过一个会计年度,为生产商品、提供劳务、出租或经营管理所持有的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。本公司固定资产分为房屋建筑物、机器设备、运输设备、电子设备及其他设备。     固定资产按成本进行初始计量。购置固定资产的成本包括买价、相关税费,以及为使固定资产达到预定可使用状态前所发生的可归属于该项资产的其他支出,如运输费、装卸费、安装费、专业人员服务费等。确定固定资产成本时,需考虑弃置费用因素。与固定资产有关的后续支出,符合固定资产的确认条件的,计入固定资产成本;不符合固定资产确认条件的,在发生时计入当期损益。     无法为本公司产生收益或暂时未使用(季节性停用除外)的固定资产,作为闲置固定资产。闲置固定资产需重新估计预计使用寿命和折旧率,折旧直接计入当期损益。     本公司至少于每年年度终了,对固定资产使用寿命和折旧进行复核,必要时进行调整。
    (2) 其他说明
    减值准备的计提方法: 期末对存在减值迹象的固定资产进行可收回金额的计量,可收回金额低于其账面价值的,则将其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,同时计提固定资产减值准备。
    11、在建工程核算方法: 
    在建工程是指本公司购建固定资产或投资性房地产在达到预定可使用状态前所发生的必要支出,包括工程用物资成本、人工成本、交纳的相关税费、应予资本化的借款费用以及应分摊的间接费用。在建工程按单项工程进行明细核算。在建工程达到预定可使用状态后,不论是否已办理竣工决算手续,均需转入固定资产或投资性房地产。
    12、无形资产核算方法:
    无形资产按取得时的实际成本入账。
    无形资产在取得时分析判断其使用寿命。使用寿命有限的无形资产,自无形资产可供使用时起在预计使用年限、合同规定的受益年限和法律规定有效年限三者中最短者分期平均摊销。本公司的无形资产摊销年限如下:     类别 摊销年限     土地使用权 50年     工业产权及技术 20年     专有技术 5-10年     商标权     10年     本公司至少于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,必要时进行调整。
    13、长期待摊费用的摊销方法及摊销年限:
    长期待摊费用从发生当月起,在各项目受益期内平均摊销。
    如果长期待摊费用项目不能使以后会计期间受益的,则将其尚未摊销的剩余价值全部转入当期损益。
    14、长期股权投资的核算方法: 
    长期股权投资是指本公司对子公司、联营公司和合营公司的投资,以及在活跃市场中没有报价、公允价值不能可靠计量的股权投资。 长期股权投资的计量     同一控制下的企业合并形成的长期股权投资,按照合并日取得的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。 非同一控制下的企业合并形成的长期股权投资,按照购买日确定的合并成本作为长期股权投资的初始投资成本。      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,按照支付对价的公允价值作为长期股权投资的初始投资成本。      收益确认方法     本公司能够对被投资单位实施控制的长期股权投资或本公司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采用成本法核算;本公司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。     采用成本法核算的,在被投资单位宣告发放现金股利时确认投资收益,但该投资收益仅限于所获得的被投资单位在接受投资后产生的累积净利润的分配额,所获得的被投资单位宣告分派的现金股利超过上述数额的部分,作为初始投资成本的收回冲减投资的账面价值。     采用权益法核算的,以取得被投资单位股权后发生的净损益为基础,在各会计期末按应分享或应分担的被投资单位实现的净利润或发生的净亏损的份额,确认投资收益,并调整长期股权投资的账面价值。     处置股权投资时,将投资的账面价值与实际取得价款的差额,作为当期投资收益。
    15、借款费用资本化的核算方法: 
    本公司借款费用计入当期损益,但可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,计入相关资产成本。符合资本化条件的资产,是指需要经过1年以上才能达到预定状态的固定资产、投资性房地产和存货等资产。借款费用资本化的期间为资产支出已经发生和借款费用已经发生以及相关生产或购建活动已经开始至相关资产达到预定状态时的期间,在此期间内,如相关生产或购建活动发生非正常的中断且时间超过3个月的,则暂停借款费用资本化。
    16、收入确认原则:
    (一)销售商品收入
    本公司已将商品所有权上的主要风险和报酬转移给购货方,并不再对该商品保留通常与所有权相联系的继续管理权和实施有效控制,经济利益很可能流入,且收入的金额和相关的成本能够可靠计量时确认商品销售收入的实现。     (二)让渡资产使用权收入      让渡资产使用权收入在相关的经济利益很可能流入且收入金额能够可靠地计量时,按照合同约定的收费时间和方法计算确认。
    17、确认递延所得税资产的依据:
    本公司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,除非可抵扣暂时性差异是在以下交易中产生的: a.该项交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额; b.对于子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,未能同时满足:暂时性差异在可预见的未来很可能转回,且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。
    
    18、合并报表合并范围发生变更的理由: 
    根据本公司第四届董事会2008年第一次临时会议决议,本公司出资2550万元受让北京鑫纳达金刚石有限公司(受让后更名为北京黄河旋风鑫纳达科技有限公司)51%股权, 北京黄河旋风鑫纳达科技有限公司成为本公司的控股子公司。根据《股权转让协议》,本公司于购买日2008年6月1日取得对被合并方的控制权,本期报告将其纳入合并范围。
    
    19、其他主要会计政策,会计估计和会计报表的编制方法:
    (1)合并财务报表原则   对持有被投资单位有表决权资本总额50%以上,或虽不超过50%但具有实际控制权的长期股权投资单位纳入合并范围。    但是,按照破产程序,已宣告被清理整顿的子公司、已宣告破产的子公司、非持续经营的所有者权益为负数的子公司、母公司不再控制的子公司、联合控制主体和其他非持续经营的或母公司不能控制的被投资单位不纳入合并范围。     (2)编制方法  以母公司及纳入合并范围的各子公司的会计报表为合并依据,合并时将母公司与各子公司相互间的重要投资、往来、存货购销等内部交易及其未实现利润抵销后逐项合并,并计算少数股东权益和少数股东损益项目,单独列于报表中。
    
    20、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 
    无
    (2) 会计估计变更 
    无
    (3) 会计差错更正
    无
    
    (三)、税项:
    1、主要税种及税率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                   计税依据                                税率                                  
  增值税                                 产品销售收入                            内销17%,出口0%                       
  营业税                                 应税收入                                5%                                    
  企业所得税                             应纳税所得额                            25%/子公司鑫纳达12.5%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、优惠税负及批文
    (1)根据国家税务总局国税函[1999]175号《国家税务总局关于河南黄河旋风股份有限公司适用税收法律问题的批复》,本公司依照适用于外商投资企业的税收法规缴纳各项税收。 (2)根据河南省人民政府1994年6月23日发布的《河南省鼓励外商投资条例》第十九条和第二十三条规定,在河南省内设立的生产性外商投资企业免征地方所得税、土地使用税、房产税及车船使用税。 (3) 根据河南省人民政府2007年4月11日发布《河南省人民政府关于修改〈河南省城镇土地使用税实施办法〉的决定》, 在河南省内设立的外商投资企业自2007年7月1日起征收土地使用税。 (4) 根据河南省人民政府2007年5月11日发布《河南省〈车船税暂行条例〉实施办法》, 在河南省内的设立的外商投资企业自2007年5月11日起征收车船税。
    
    (四)、企业合并及合并财务报表
    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             业务性质            注册资本        经营范围               
  北京黄河旋风鑫纳达科  控股子公司       北京市             生产、销售          120万美元       研究、开发和生产人造金 
  技有限公司                                                                                    刚石及用于合成人造金刚 
                                                                                                石的粉末材料、销售自产 
                                                                                                品                     
  河南黄河旋风国际有限  全资子公司       郑州市             购销                20,000,000      货物及技术进出口及技术 
  公司                                                                                          服务                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称            期末实际投资额   实质上构成对子公   持股比例(%)       表决权比例(  是否合并报表             
                                         司的净投资的余额                       %)                                    
                                         (资不抵债子公司                                                              
                                         适用)                                                                        
  北京黄河旋风鑫纳达科  25,500,000                          51                  51            是                       
  技有限公司                                                                                                           
  河南黄河旋风国际有限  20,000,000                          100                 100           是                       
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、各重要子公司中少数股东权益情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称                  少数股东权益                少数股东权益中用于冲减少数  从母公司所有者权益冲减子公司少数 
                                                          股东损益的金额(资不抵债子  股东分担的本期亏损超过少数股东在 
                                                          公司适用)                  该子公司期初所有者权益中所享有份 
                                                                                      额后的余额(资不抵债子公司适用) 
  北京黄河旋风鑫纳达科技有限  20,411,230.50                                                                            
  公司                                                                                                                 
  河南黄河旋风国际有限公司                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    合并报表范围发生变更的内容和原因:
    合并报表范围发生变更的内容和原因   根据本公司第四届董事会2008年第一次临时会议决议,本公司出资2550万元受让北京鑫纳达金刚石有限公司(受让后更名为北京黄河旋风鑫纳达科技有限公司)51%股权, 北京黄河旋风鑫纳达科技有限公司成为本公司的控股子公司。根据《股权转让协议》,本公司于购买日2008年6月1日取得对被合并方的控制权,本期报告将其纳入合并范围。
    
    (五)、合并会计报表附注
    1、货币资金:
    单位:元 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  期末数                                      期初数                             
                                        外币金额        折算率  人民币金额          外币金额       人民币金额          
  现金:                                -              -      15,079,430.45       -             5,245,185.64        
  人民币                                                        15,079,430.45                      5,245,185.64        
  银行存款:                            -              -      73,367,716.60       -             132,885,809.70      
  人民币                                                        72,543,158.32                      132,370,679.44      
  美元                                  120,322.71      6.85    824,558.28          70,639.57      515,130.26          
  合计                                  -              -      88,447,147.05       -             138,130,995.34      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

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


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                            期末数                                       期初数                                  
  银行承兑汇票                    16,464,452.26                                14,910,692.10                           
  合计                            16,464,452.26                                14,910,692.10                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、应收账款:
    (1) 应收账款按种类披露:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类         期末数                                              期初数                                              
               账面余额                   坏账准备                 账面余额                   坏账准备                 
               金额              比例(%)  金额             比例(%  金额               比例(%  金额              比例(% 
                                                           )                          )                         )      
  单项金额重   229,219,586.46    54.13    7,108,711.06     19.67   203,751,740.96     57.05   6,119,237.02      17.19  
  大的应收账                                                                                                           
  款                                                                                                                   
  单项金额不   43,183,717.81     10.20    20,913,692.97    57.86   43,607,639.09      12.21   21,433,671.78     60.20  
  重大但按信                                                                                                           
  用风险特征                                                                                                           
  组合后该组                                                                                                           
  合的风险较                                                                                                           
  大的应收账                                                                                                           
  款                                                                                                                   
  其他不重大   151,079,086.40    35.68    8,125,415.60     22.48   109,791,849.69     30.74   8,051,319.19      22.61  
  应收账款                                                                                                             
  合计         423,482,390.67    -       36,147,819.63    -      357,151,229.74     -      35,604,227.99     -     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄          期末数                                     期初数                                                      
                账面余额                  坏账准备                                   账面余额                  坏账准  
                                                                                                               备      
                金额              比例(%                                             金额              比例(%)         
                                  )                                                                                    
  一年以内      340,242,875.09    80.34   6,804,857.51     267,891,517.92    75.01   5,357,830.36                      
  一至二年      22,422,693.87     5.29    3,363,404.08     27,731,374.34     7.76    4,159,706.15                      
  二至三年      14,184,114.31     3.35    2,836,822.86     15,549,159.33     4.35    3,109,831.87                      
  三至四年      21,103,001.12     4.98    7,386,050.39     20,198,033.18     5.66    7,069,311.61                      
  四至五年      24,432,553.74     5.77    14,659,532.25    24,683,992.43     6.91    14,810,395.46                     
  个别计提      1,097,152.54      0.26    1,097,152.54     1,097,152.54      0.31    1,097,152.54                      
  合计          423,482,390.67    100     36,147,819.62    357,151,229.74    100     35,604,227.99                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期应收账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (3) 应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                与本公司关系           欠款金额                欠款年限               占应收账款总额的比例   
  泉州众志金刚石工具有限                         34,012,069.47                                  8.21                   
  公司                                                                                                                 
  长沙佳顺超硬材料有限公                         29,751,456.92                                  7.18                   
  司                                                                                                                   
  志明金刚石制品有限公司                         23,632,205.00                                  5.70                   
  石家庄海川工具有限公司                         23,317,116.55                                  5.63                   
  柘城县翔泰磨料磨具有限                         19,740,721.03                                  4.76                   
  公司                                                                                                                 
  合计                    /                      130,453,568.97          /                      31.48                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4) 应收关联方款项情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                        与本公司关系       欠款金额              占应收账款总额的比例        
  河南黄河汇城进出口有限公司                      母公司的全资子公   3,879,697.43          0.94                        
                                                  司                                                                   
  长葛市黄河电器有限公司                          母公司的合营公司   155,849.00            0.04                        
  长葛市黄河汇达磨具有限公司                      母公司的合营公司   564,363.85            0.14                        
  河南黄河汇凯石油钻头有限公司                    母公司的合营公司   595,862.34            0.14                        
  河南联合旋风金刚石有限公司                      本公司的联营公司   335,982.26            0.08                        
  河南联合旋风金刚石砂轮有限公司                  本公司的联营公司   77,550.00             0.02                        
  河南黄河旋风国际有限公司                        本公司全资子公司   6,254,520.11          1.51                        
  合计                                            /                  11,863,824.99         2.86                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、其他应收款:
    (1) 其他应收账款按种类披露:
    单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类        期末数                                              期初数                                               
              账面余额                  坏账准备                  账面余额                  坏账准备                   
              金额              比例(%  金额              比例(%  金额              比例(%  金额              比例(%)  
                                )                         )                         )                                  
  单项金额重  2,180,000.00      6.16    1,330,000.00      12.04   2,180,000.00      6.33    1,330,000.00      11.96    
  大的其他应                                                                                                           
  收款项                                                                                                               
  单项金额不  16,161,367.46     45.68   7,985,651.37      72.27   17,240,519.59     50.09   8,003,149.58      71.94    
  重大但按信                                                                                                           
  用风险特征                                                                                                           
  组合后该组                                                                                                           
  合的风险较                                                                                                           
  大的其他应                                                                                                           
  收款项                                                                                                               
  其他不重大  17,038,318.95     48.16   1,733,870.75      15.69   14,998,863.77     43.58   1,790,946.05      16.10    
  其他应收款                                                                                                           
  项                                                                                                                   
  合计        35,379,686.41     -      11,049,522.12     -      34,419,383.36     -      11,124,095.63     -       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收账款
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄         期末数                                  期初数                                                          
               账面余额                坏账准备                                 账面余额                坏账准备       
               金额            比例(%                                           金额            比例(%)                
                               )                                                                                       
  一年以内     7,701,865.54    21.77   154,037.31      6,166,264.18    17.92    123,325.28                             
  一至二年     6,749,144.93    19.08   1,012,371.74    7,225,982.96    20.99    1,083,897.44                           
  二至三年     3,587,308.48    10.14   717,461.70      3,668,616.63    10.66    733,723.33                             
  三至四年     6,844,676.42    19.35   2,395,636.75    6,815,848.70    19.80    2,385,547.05                           
  四至五年     9,316,691.04    26.33   5,590,014.62    9,362,670.89    27.20    5,617,602.53                           
  个别计提     1,180,000.00    3.34    1,180,000.00    1,180,000.00    3.43     1,180,000.00                           
  合计         35,379,686.41   100.00  11,049,522.12   34,419,383.36   100.00   11,124,095.63                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (3) 其他应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                            与本公司关系        欠款金额          欠款年限      占应收账款总额的比例         
  上海洲海房地产开发有限公司                              1,180,000.00                    3.34                         
  长葛市财政局                                            1,000,000.00                    2.83                         
  姚裕成                                                  800,000.00                      2.26                         
  杜长洪                                                  749,320.00                      2.12                         
  丁建勋                                                  700,000.00                      1.98                         
  合计                                /                   4,429,320.00      /             12.53                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     5、预付账款:
    (1) 预付账款帐龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                  期末数                                          期初数                                         
                        金额                    比例(%)                 金额                    比例(%)                
  一年以内              33,409,782.33           89.09                   37,948,533.58           78.48                  
  一至二年              2,800,399.21            7.47                    7,897,486.54            16.33                  
  二至三年              952,093.65              2.54                    1,119,255.01            2.31                   
  三年以上              338,235.28              0.90                    1,390,058.92            2.87                   
  合计                  37,500,510.47           100                     48,355,334.05           100                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 预付账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       期末数                                  期初数                                  
                                       金额                比例(%)             金额                 比例(%)            
  前五名欠款单位合计及比例             18,484,731.69       50.68               25,722,597.5         53.25              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 预付账款主要单位 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                                   欠款金额                                                  
  湖北昌利超硬材料有限公司                                   6,929,728.64                                              
  河南远发金刚石有限公司                                     4,341,379.05                                              
  佛山市顺德区盈通硬质合金有限公司                           3,278,218.89                                              
  无锡市顺达物流涂装设备有限公司                             2,100,000.00                                              
  济南市冶金科学研究所                                       1,835,405.11                                              
  合计                                                       18,484,731.69                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 本报告期预付账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    6、存货:
    (1) 存货分类 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
           期末数                                                  期初数                                              
  项目     账面余额           跌价准备           账面价值          账面余额          跌价准备         账面价值         
  原材料   86,320,998.62      3,579,085.83       82,741,912.79     80,272,058.42     3,584,523.64     76,687,534.78    
  库存商   170,876,105.50     4,398,776.06       166,477,329.44    135,039,920.58    4,250,201.20     130,789,719.38   
  品                                                                                                                   
  在产品   54,909,941.30                         54,909,941.30     44,423,482.72                      44,423,482.72    
  低值易   1,644,591.37       625,758.29         1,018,833.08      1,670,279.57      625,758.29       1,044,521.28     
  耗品                                                                                                                 
  委托加   2,912,113.74       2,129,628.10       782,485.64        2,893,581.27      2,275,717.96     617,863.31       
  工物资                                                                                                               
  合计     316,663,750.53     10,733,248.28      305,930,502.25    264,299,322.56    10,736,201.09    253,563,121.47   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 存货跌价准备情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          计提存货跌价准备的依据       本期转回存货跌价准备的原因    本期转回金额占该项存货期末  
                                                                                           余额的比例                  
  原材料                         可变现价值                  消耗                        0.007%                      
  委托加工物资                   可变现价值                  消耗                        5.049%                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7、对合营企业投资和联营企业投资:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称       注册地     业务性  本企业持股  本企业在被投资   期末净资产   本期营业收入总额  本期净利润       
                                  质      比例(%)     单位表决权比例(  总额                                            
                                                      %)                                                               
  二、联营企业                                                                                                         
  河南联合旋风金刚石   河南省长   制造    30          30                            18,500,253.81     1,015,864.07     
  有限公司             葛市                                                                                            
  河南联合旋风金刚石   河南省长   制造    19          19                            5,055,263.19      416,170.63       
  砂轮有限公司         葛市                                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
8、长期股权投资:
    (1)按成本法核算
    单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位         初始投资成本        期初余额            增减变动            期末余额            减值准备          
  南通康赛克工程工   206,915.00          206,915.00                              206,915.00                            
  具有限公司                                                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)按权益法核算
                                                                      单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位      初始投资成本        期初余额            增减变动         期末余额            减值准备    现金红利    
  河南联合旋风金  11,919,168.00       15,347,582.75       304,759.22       15,652,341.97                               
  刚石有限公司                                                                                                         
  河南联合旋风金  4,214,997.00        2,439,956.64        79,072.42        2,519,029.06                                
  刚石砂轮有限公                                                                                                       
  司                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    9、固定资产:
    固定资产情况:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          期初账面余额            本期增加额           本期减少额         期末账面余额           
  一、原价合计:                1,349,707,616.39        114,389,533.57       3,380,431.32       1,460,716,718.64       
  其中:房屋及建筑物            499,661,655.21          2,297,163.64                            501,958,818.85         
  机器设备                      707,030,591.07          97,378,192.24        2,705,938.65       801,702,844.66         
  运输工具                      48,103,587.32           8,726,551.95         312,500.00         56,517,639.27          
  电子设备                      31,875,801.96           561,256.00           298,331.67         32,138,726.29          
  其他                          63,035,980.83           5,426,369.74         63,661.00          68,398,689.57          
  二、累计折旧合计:            371,114,589.19          40,876,433.33        2,235,039.09       409,755,983.43         
  其中:房屋及建筑物            71,531,023.00           7,474,285.47                            79,005,308.47          
  机器设备                      237,209,603.04          25,643,257.41        1,829,673.02       261,023,187.43         
  运输工具                      17,016,423.38           3,316,902.63         86,588.46          20,246,737.55          
  电子设备                      18,816,923.12           1,326,244.44         267,973.73         19,875,193.83          
  其他                          26,540,616.65           3,115,743.38         50,803.88          29,605,556.15          
  三、固定资产净值合计          978,593,027.20                                                  1,050,960,735.21       
  其中:房屋及建筑物            428,130,632.21                                                  422,953,510.38         
  机器设备                      469,820,988.03                                                  540,679,657.23         
  运输工具                      31,087,163.94                                                   36,270,901.72          
  电子设备                      13,058,878.84                                                   12,263,532.46          
  其他                          36,495,364.18                                                   38,793,133.42          
  四、减值准备合计              11,329,020.79                                                   11,329,020.79          
  其中:房屋及建筑物            930,699.90                                                      930,699.90             
  机器设备                      9,951,223.07                                                    9,951,223.07           
  运输工具                      18,689.19                                                       18,689.19              
  电子设备                      99,920.14                                                       99,920.14              
  其他                          328,488.49                                                      328,488.49             
  五、固定资产净额合计          967,264,006.41                                                  1,039,631,714.42       
  其中:房屋及建筑物            427,199,932.31                                                  422,022,810.48         
  机器设备                      459,869,764.96                                                  530,728,434.16         
  运输工具                      31,068,474.75                                                   36,252,212.53          
  电子设备                      12,958,958.70                                                   12,163,612.32          
  其他                          36,166,875.69                                                   38,464,644.93          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    10、在建工程:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目        期末数                                              期初数                                               
              账面余额             跌价准备   账面净额            账面余额             跌价准备    账面净额            
  在建工程    40,928,899.69                   40,928,899.69       116,583,885.59                   116,583,885.59      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1) 在建工程项目变动情况: 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                期初数                 本期增加                转入固定资产           期末数                 
  人造金刚石生产线技术改  104,027,634.34         14,464,316.64           86,343,834.33          32,148,116.65          
  造项目                                                                                                               
  生产厂房                4,298,482.34           947,420.00              3,432,542.33           1,813,360.01           
  职工宿舍楼              4,530,238.45           380,000.00                                     4,910,238.45           
  其他                    3,727,530.46           1,210,969.83            2,881,315.71           2,057,184.58           
  合计                    116,583,885.59         17,002,706.47           92,657,692.37          40,928,899.69          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    11、无形资产:
    无形资产情况:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 期初账面余额         本期增加额        本期减少额       期末账面余额         累计减值准备金额   
  工业产权及技术       1,860,000.40                           154,999.98       1,705,000.42                            
  土地使用权           4,956,158.81                           56,956.92        4,899,201.89                            
  专有技术             1,590,847.37                           198,085.77       1,392,761.60                            
  商标权               59,182.50                              5,463.00         53,719.50                               
  合计                 8,466,189.08                           415,505.67       8,050,683.41                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12、长期待摊费用:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
  土地青苗补偿费                         1,316,733.11                            1,339,613.94                          
  耕地开垦费                             3,999,000.61                                                                  
  厂房大修费                             847,000.00                                                                    
  合计                                   6,162,733.72                            1,339,613.94                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13、递延所得税资产的说明:
     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          期初余额                            期末余额                           
  应收账款坏账准备                              1,382,773.14                        1,763,899.40                       
  存货跌价准备                                  2,684,050.27                        2,683,312.07                       
  固定资产减值准备                              2,832,255.20                        2,832,255.20                       
  合计                                          6,899,078.61                        7,279,466.67                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    14、资产减值准备明细:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        年初账面余额         本期计提额      本期减少额                       期末账面余额       
                                                                   转回         转销   合计                            
  一、坏账准备                46,728,323.62        469,018.13                                       47,197,341.75      
  二、存货跌价准备            10,736,201.09                        2,952.81            2,952.81     10,733,248.28      
  三、可供出售金融资产减值准                                                                                           
  备                                                                                                                   
  四、持有至到期投资减值准备                                                                                           
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备        11,329,020.79                                                         11,329,020.79      
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准备                                                                                           
  其中:成熟生产性生物资产减                                                                                           
  值准备                                                                                                               
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                        68,793,545.50        469,018.13      2,952.81            2,952.81     69,259,610.82      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    15、短期借款:
    (1) 短期借款分类:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期末数                                         期初数                                       
  担保借款                 299,000,000.00                                 319,000,000.00                               
  合计                     299,000,000.00                                 319,000,000.00                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (2) 本报告期应付账款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
           (3) 本报告期预收账款中预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    16、应付职工薪酬:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                期初账面余额        本期增加额          本期支付额          期末账面余额         
  一、工资、奖金、津贴和补贴          11,848,338.29       46,908,690.69       39,680,805.05       19,076,223.93        
  二、职工福利费                      -                   3,608,569.18        3,608,569.18                             
  三、社会保险费                      125,939.78          3,650,725.05        852,788.01          2,923,876.82         
  四、住房公积金                                                                                                       
  五、其他                            952,457.50          626,953.85          606,754.10          972,657.25           
  合计                                12,926,735.57       54,794,938.77       44,748,916.34       22,972,758.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    17、应交税费:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 期末数                           期初数                          计缴标准                       
  增值税               1,453,199.83                     4,180,418.38                    内销17%,出口0%                
  营业税               28,601.88                        1,421.88                                                       
  所得税               -1,023,245.75                    -1,404,527.48                   25%,子公司鑫纳达12.5%         
  城市维护建设税                                        31.5                            7%                             
  其他税费             116,498.72                       161,411.33                      代扣个人所得税                 
  合计                 575,054.68                       2,938,755.61                    /                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18、应付股利:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  期初数                                
  日本联合材料                           1,006,322.20                            1,006,322.20                          
  合计                                   1,006,322.20                            1,006,322.20                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

          (1) 本报告期其他应付款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况本报告期其他应付款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    19、一年到期的长期负债: 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位         借款起始日   借款终止日    期末数                                 期初数                            
                                              利率(%)   币种      本币金额           利率(%)  币种    本币金额         
  中国建行银行长   2006年9月28  2008年9月27   7.47      人民币    10,000,000.00      7.47     人民币  10,000,000.00    
  葛支行           日           日                                                                                     
  中国建行银行长   2007年1月18  2009年1月17   7.56      人民币    20,000,000.00              人民币                  
  葛支行           日           日                                                                                     
  中国建行银行长   2007年3月27  2009年3月26   7.56      人民币    10,000,000.00              人民币                  
  葛支行           日           日                                                                                     
  中国建行银行长   2006年1月4   2008年1月3日           人民币                      6.615    人民币  10,000,000.00    
  葛支行           日                                                                                                  
  中国银行长葛支   2006年9月15  2008年9月15   7.47      人民币    20,000,000.00      7.47     人民币  20,000,000.00    
  行               日           日                                                                                     
  中国银行长葛支   2006年10月2  2008年10月24  7.47      人民币    30,000,000.00      7.47     人民币  30,000,000.00    
  行               4日          日                                                                                     
  中国银行长葛支   2007年4月11  2009年4月11   6.57      人民币    50,000,000.00              人民币                  
  行               日           日                                                                                     
  合计             /            /             /         /         140,000,000.00     /        /       70,000,000.00    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
20、长期借款:
    (1) 长期借款分类:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      期末数                                        期初数                                       
  担保借款                  320,000,000.00                                385,000,000.00                               
  合计                      320,000,000.00                                385,000,000.00                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 长期借款情况:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款单位        借款起始日  借款终止日  期末数                                 期初数                                
                                          利率(%)  币种    本币金额              利率(%  币种      本币金额            
                                                                                 )                                     
  交通银行郑州分  2007年3月1  2011年3月1  7.65     人民币  40,000,000.00         7.65    人民币    40,000,000.00       
  行营业部        5日         5日                                                                                      
  交通银行郑州分  2007年4月2  2011年3月3  7.65     人民币  40,000,000.00         7.65    人民币    40,000,000.00       
  行营业部        日          0日                                                                                      
  中国工商银行长  2006年1月6  2012年1月5  6.84     人民币  80,000,000.00         6.84    人民币    80,000,000.00       
  葛支行          日          日                                                                                       
  中国工商银行长  2007年9月3  2010年8月2  7.47     人民币  25,000,000.00         7.47    人民币    25,000,000.00       
  葛支行          0日         7日                                                                                      
  中国工商银行长  2008年1月2  2010年12月  7.56     人民币  15,000,000.00                人民币                       
  葛支行          2日         3日                                                                                      
  中国建行银行长  2007年1月4  2010年1月3  7.56     人民币  20,000,000.00         6.3     人民币    20,000,000.00       
  葛支行          日          日                                                                                       
  中国建行银行长  2007年1月1  2009年1月1           人民币                        6.3     人民币    20,000,000.00       
  葛支行          8日         7日                                                                                      
  中国建行银行长  2007年3月2  2009年3月2           人民币                        6.57    人民币    10,000,000.00       
  葛支行          7日         6日                                                                                      
  中国农业银行长  2006年10月  2009年10月  7.56     人民币  40,000,000.00         7.47    人民币    40,000,000.00       
  葛支行          24日        23日                                                                                     
  中国农业银行长  2006年10月  2009年10月  7.56     人民币  30,000,000.00         7.47    人民币    30,000,000.00       
  葛支行          31日        30日                                                                                     
  中国农业银行长  2007年1月8  2010年1月7  7.56     人民币  30,000,000.00         7.47    人民币    30,000,000.00       
  葛支行          日          日                                                                                       
  中国银行长葛支  2007年4月1  2009年4月1           人民币                        6.57    人民币    50,000,000.00       
  行              1日         1日                                                                                      
  合计            /           /           /        /       320,000,000.00        /       /         385,000,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21、少数股东权益: 
    本公司于本期出资2550万元,受让北京鑫纳达金刚石有限公司(以下称子公司)51%的股权,购买日为2008年6月1日。根据《股权转让协议》,购买日之前被子公司实现的累积盈余由原股东享有,购买日之后子公司实现的盈余由新股东按股权比例享有。在购买日,子公司可辨认资产、负债按评估报告显示的公允价值核算的股东权益(净资产)是26,604,779.72元,其中少数股东享有20,081,602.77元,本公司享有6,523,176.95元,据以确定合并商誉为18,976,823.05元。在本期报告资产负债表日,该子公司按公允价值核算的股东权益是27,277,489.38元,其中少数股东享有20,411,230.50元,本公司享有6,866,258.88元。
    
    22、未分配利润:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      期末数                            提取或分配比例           
  调整前年初未分配利润(2007年期末数)                      258,741,214.81                    -                       
  调整年初未分配利润合计数(调增+,调减-)                  258,741,214.81                    -                       
  调整后年初未分配利润                                      258,741,214.81                    -                       
  加:本期净利润                                            26,285,148.06                     -                       
  期末未分配利润                                            285,026,362.87                    -                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    23、营业收入:
    (1) 营业收入 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  主营业务收入                           310,692,473.32                          356,089,443.17                        
  其他业务收入                           10,607,538.82                           6,098,336.05                          
  合计                                   321,300,012.14                          362,187,779.22                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24、营业税金及附加:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      本期数                           上年同期数                    计缴标准                    
  城建税、教育附加费        807.23                           10,535.22                     7%,3%                      
  合计                      807.23                           10,535.22                     /                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25、投资收益:
    (1) 按投资单位分项列示投资收益:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                              上期金额            本期金额             本期比上期增减变动的原因            
  河南联合旋风金刚石有限公司              513,895.26          304,759.22                                               
  河南联合旋风金刚石砂轮有限公司          7,133.72            79,072.42                                                
  其他                                    -200,803.71                                                                  
  合计                                    320,225.27          383,831.64           -                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26、资产减值损失:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          本期发生额                   上期发生额                
  一、坏账损失                                                  469,018.13                   3,203,187.33              
  二、存货跌价损失                                              -2,952.81                    -8,721.65                 
  三、可供出售金融资产减值损失                                                                                         
  四、持有至到期投资减值损失                                                                                           
  五、长期股权投资减值损失                                                                                             
  六、投资性房地产减值损失                                                                                             
  七、固定资产减值损失                                                                                                 
  八、工程物资减值损失                                                                                                 
  九、在建工程减值损失                                                                                                 
  十、生产性生物资产减值损失                                                                                           
  十一、油气资产减值损失                                                                                               
  十二、无形资产减值损失                                                                                               
  十三、商誉减值损失                                                                                                   
  十四、其他                                                                                                           
  合计                                                          466,065.32                   3,194,465.68              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27、营业外收入:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 本期发生额                                  上期发生额                          
  非流动资产处置利得合计               143,097.43                                  217,402.71                          
  其中:固定资产处置利得               143,097.43                                  217,402.71                          
  接受捐赠                                                                                                             
  债务重组收益                                                                                                         
  无形资产处置利得                                                                                                     
  政府补助                             1,596,249.00                                                                    
  政府奖励                             1,839,431.58                                                                    
  罚款收入                             48,232.16                                   29,144.57                           
  其他                                                                             1,587.87                            
  合计                                 3,627,010.17                                248,135.15                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28、营业外支出:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   本期发生额                              上期发生额                            
  非流动资产处置损失合计                 137,328.66                                                                    
  其中:固定资产处置损失                 137,328.66                                                                    
  对外捐赠                                                                                                             
  债务重组损失                                                                                                         
  无形资产处置损失                                                                                                     
  其他                                   62,096.10                               2,182.29                              
  合计                                   199,424.76                              2,182.29                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    29、收到的其他与经营活动有关的现金:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       金额                                                      
  营业外收入                                                 3,483,912.74                                              
  合计                                                       3,483,912.74                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    30、支付的其他与经营活动有关的现金:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       金额                                                      
  各项费用                                                   16,137,652.12                                             
  往来款项                                                   4,091,289.49                                              
  营业外支出                                                 62,096.10                                                 
  合计                                                       20,291,037.71                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    31、现金流量表补充资料:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                   本期金额                      上期金额                    
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     26,285,148.06                 26,578,647.68               
  加:少数股东本期损益                                       329,627.73                                                
  加:资产减值准备                                           466,065.32                    3,194,465.68                
  固定资产折旧、油气资产折耗、生产性生物资产折旧             38,907,887.34                 35,845,127.71               
  无形资产摊销                                               415,505.67                    480,233.30                  
  长期待摊费用摊销                                           0                                                         
  待摊费用减少(增加以“-”号填列)                          -3,810,158.73                 -1,037,119.95               
  预提费用增加(减少以“-”号填列)                          -494,586.89                   560,349.87                  
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”   -5,768.77                     -217,402.71                 
  号填列)                                                                                                             
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                             28,782,223.14                 24,157,244.95               
  投资损失(收益以“-”号填列)                             -383,831.64                   -320,225.27                 
  递延所得税资产减少(增加以“-”号填列)                   -380,388.06                   -505,223.60                 
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                           -25,608,052.10                -7,931,303.18               
  经营性应收项目的减少(增加以“-”号填列)                 -45,811,937.21                -76,547,699.68              
  经营性应付项目的增加(减少以“-”号填列)                 9,635,509.71                  17,132,890.06               
  其他                                                                                     -280,000.00                 
  经营活动产生的现金流量净额                                 28,327,243.57                 21,109,984.86               
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             88,447,147.05                 178,974,374.43              
  减:现金的期初余额                                         141,046,161.34                137,711,343.71              
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   -52,599,014.29                41,263,030.72               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (六)、母公司会计报表附注
    
    1、应收账款:
    (1) 应收账款按种类披露
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类         期末数                                              期初数                                              
               账面余额                   坏账准备                 账面余额                   坏账准备                 
               金额              比例(%)  金额             比例(%  金额               比例(%  金额              比例(% 
                                                           )                          )                         )      
  单项金额重   225,734,415.27    54.47    7,039,007.63     19.62   204,292,273.72     57.72   6,130,047.68      17.25  
  大的应收账                                                                                                           
  款                                                                                                                   
  单项金额不   43,183,717.81     10.42    20,913,692.97    58.30   43,607,639.09      12.32   21,433,671.78     60.31  
  重大但按信                                                                                                           
  用风险特征                                                                                                           
  组合后该组                                                                                                           
  合的风险较                                                                                                           
  大的应收账                                                                                                           
  款                                                                                                                   
  其他不重大   145,507,152.02    35.11    7,919,051.38     22.08   106,009,438.08     29.95   7,975,670.95      22.44  
  应收账款                                                                                                             
  合计         414,425,285.10    -       35,871,751.98    -      353,909,350.89     -      35,539,390.41     -     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄          期末数                                     期初数                                                      
                账面余额                  坏账准备                                   账面余额                  坏账准  
                                                                                                               备      
                金额              比例(%                                             金额              比例(%)         
                                  )                                                                                    
  一年以内      331,915,965.91    80.09   6,638,319.32     264,649,639.07    74.78   5,292,992.78                      
  一至二年      21,692,497.48     5.23    3,253,874.62     27,731,374.34     7.84    4,159,706.15                      
  二至三年      14,184,114.31     3.42    2,836,822.86     15,549,159.33     4.39    3,109,831.87                      
  三至四年      21,103,001.12     5.09    7,386,050.39     20,198,033.18     5.71    7,069,311.61                      
  四至五年      24,432,553.74     5.90    14,659,532.25    24,683,992.43     6.97    14,810,395.46                     
  个别计提      1,097,152.54      0.26    1,097,152.54     1,097,152.54      0.31    1,097,152.54                      
  合计          414,425,285.10    100     35,871,751.98    353,909,350.89    100     35,539,390.41                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本报告期应收账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (3) 应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                与本公司关系           欠款金额                欠款年限               占应收账款总额的比例   
  泉州众志金刚石工具有限                         34,012,069.47                                  8.21                   
  公司                                                                                                                 
  长沙佳顺超硬材料有限公                         29,751,456.92                                  7.18                   
  司                                                                                                                   
  志明金刚石制品有限公司                         23,632,205.00                                  5.70                   
  石家庄海川工具有限公司                         23,317,116.55                                  5.63                   
  柘城县翔泰磨料磨具有限                         19,740,721.03                                  4.76                   
  公司                                                                                                                 
  合计                    /                      130,453,568.97          /                      31.48                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4) 应收关联方款项情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                        与本公司关系       欠款金额              占应收账款总额的比例        
  河南黄河汇城进出口有限公司                      母公司的全资子公   3,879,697.43          0.94                        
                                                  司                                                                   
  长葛市黄河电器有限公司                          母公司的合营公司   155,849.00            0.04                        
  长葛市黄河汇达磨具有限公司                      母公司的合营公司   564,363.85            0.14                        
  河南黄河汇凯石油钻头有限公司                    母公司的合营公司   595,862.34            0.14                        
  河南联合旋风金刚石有限公司                      本公司的联营公司   335,982.26            0.08                        
  河南联合旋风金刚石砂轮有限公司                  本公司的联营公司   77,550.00             0.02                        
  河南黄河旋风国际有限公司                        本公司全资子公司   6,254,520.11          1.51                        
  合计                                            /                  11,863,824.99         2.86                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、其他应收款:
    (1) 其他应收账款按种类披露:
    单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类          期末数                                              期初数                                             
                账面余额                  坏账准备                  账面余额                  坏账准备                 
                金额              比例(%  金额              比例(%  金额              比例(%  金额              比例(% 
                                  )                         )                         )                         )      
  单项金额重大  2,180,000.00      6.17    1,330,000.00      12.04   2,180,000.00      6.33    1,330,000.00      11.96  
  的其他应收款                                                                                                         
  项                                                                                                                   
  单项金额不重  16,161,367.46     45.72   7,985,651.37      72.28   17,240,519.59     50.09   8,003,149.58      71.94  
  大但按信用风                                                                                                         
  险特征组合后                                                                                                         
  该组合的风险                                                                                                         
  较大的其他应                                                                                                         
  收款项                                                                                                               
  其他不重大其  17,005,518.95     48.11   1,733,214.75      15.69   14,998,863.77     43.58   1,790,946.05      16.10  
  他应收款项                                                                                                           
  合计          35,346,886.41     -      11,048,866.12     -      34,419,383.36     -      11,124,095.63     -     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 期末单项金额重大或虽不重大但单独进行减值测试的其他应收款项计提:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  其他应收款项内容              账面余额              坏账金额              计提比例              理由                 
  上海洲海房地产开发有限公司    1,180,000             1,180,000             100                                        
  长葛市财政局                  1,000,000             150,000               15                                         
  合计                          2,180,000.00          1,330,000.00          -                    -                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收账款
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄         期末数                                  期初数                                                          
               账面余额                坏账准备                                 账面余额                坏账准备       
               金额            比例(%                                           金额            比例(%)                
                               )                                                                                       
  一年以内     7,669,065.54    21.70   153,381.31      6,166,264.18    17.92    123,325.28                             
  一至二年     6,749,144.93    19.09   862,371.74      7,225,982.96    20.99    1,083,897.44                           
  二至三年     3,587,308.48    10.15   717,461.70      3,668,616.63    10.66    733,723.33                             
  三至四年     6,844,676.42    19.36   2,395,636.75    6,815,848.70    19.80    2,385,547.05                           
  四至五年     9,316,691.04    26.36   5,590,014.62    9,362,670.89    27.20    5,617,602.53                           
  个别计提     1,180,000.00    3.34    1,180,000.00    1,180,000.00    3.43     1,180,000.00                           
  合计         35,346,886.41   100     11,048,866.12   34,419,383.36   100      11,124,095.63                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    (4) 其他应收账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                            与本公司关系        欠款金额          欠款年限      占应收账款总额的比例         
  上海洲海房地产开发有限公司                              1,180,000.00                    3.34                         
  长葛市财政局                                            1,000,000.00                    2.83                         
  姚裕成                                                  800,000.00                      2.26                         
  杜长洪                                                  749,320.00                      2.12                         
  丁建勋                                                  700,000.00                      1.98                         
  合计                                /                   4,429,320.00      /             12.53                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、预付账款:
    (1) 预付账款帐龄
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                  期末数                                          期初数                                         
                        金额                    比例(%)                 金额                    比例(%)                
  一年以内              32,382,184.00           88.78                   45,073,815.41           93.79                  
  一至二年              2,800,399.21            7.68                    2,586,336.50            5.38                   
  二至三年              952,093.65              2.61                    209,273.65              0.44                   
  三年以上              338,235.28              0.93                    189,569.49              0.39                   
  合计                  36,472,912.14           100                     48,058,995.05           100                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 预付账款前五名欠款情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       期末数                                  期初数                                  
                                       金额                比例(%)             金额                 比例(%)            
  前五名欠款单位合计及比例             18,484,731.69       50.68               25,722,597.50        53.25              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 预付账款主要单位 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                                   欠款金额                                                  
  湖北昌利超硬材料有限公司                                   6,929,728.64                                              
  河南远发金刚石有限公司                                     4,341,379.05                                              
  佛山市顺德区盈通硬质合金有限公司                           3,278,218.89                                              
  无锡市顺达物流涂装设备有限公司                             2,100,000.00                                              
  济南市冶金科学研究所                                       1,835,405.11                                              
  合计                                                       18,484,731.69                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4) 本报告期预付账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    4、长期股权投资
    (1)按成本法核算
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位         初始投资成本        期初余额            增减变动            期末余额            减值准备          
  河南黄河旋风国际   20,000,000.00       20,000,000.00                           20,000,000.00                         
  有限公司                                                                                                             
  北京黄河旋风鑫纳   25,500,000.00                           25,500,000.00       25,500,000.00                         
  达科技有限公司                                                                                                       
  南通康赛克工程工   206,915.00          206,915.00                              206,915.00                            
  具有限公司                                                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)按权益法核算
    单位: 元 币种: 人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位      初始投资成本        期初余额            增减变动         期末余额            减值准备    现金红利    
  河南联合旋风金  11,919,168.00       15,347,582.75       304,759.22       15,652,341.97                               
  刚石有限公司                                                                                                         
  河南联合旋风金  4,214,997.00        2,439,956.64        79,072.42        2,519,029.06                                
  刚石砂轮有限公                                                                                                       
  司                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    5、现金流量表补充资料:
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                   本期金额                      上期金额                    
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     27,012,297.80                 26,617,350.62               
  加:资产减值准备                                           254,179.25                    3,168,116.11                
  固定资产折旧、油气资产折耗、生产性生物资产折旧             38,481,459.18                 35,298,394.23               
  无形资产摊销                                               415,505.67                    473,176.34                  
  长期待摊费用摊销                                                                                                     
  待摊费用减少(增加以“-”号填列)                          -3,890,158.73                 -1,037,119.95               
  预提费用增加(减少以“-”号填列)                          -494,586.89                   560,349.87                  
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”   -5,768.77                     -217,402.71                 
  号填列)                                                                                                             
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                             28,561,664.13                 24,104,203.34               
  投资损失(收益以“-”号填列)                             -383,831.64                   -370,663.44                 
  递延所得税资产减少(增加以“-”号填列)                   -343,107.43                   -505,223.60                 
  递延所得税负债增加(减少以“-”号填列)                                                                             
  存货的减少(增加以“-”号填列)                           -30,490,171.07                -3,740,465.29               
  经营性应收项目的减少(增加以“-”号填列)                 -43,186,731.93                -78,770,884.06              
  经营性应付项目的增加(减少以“-”号填列)                 13,110,595.09                 13,751,975.15               
  其他                                                                                     -280,000.00                 
  经营活动产生的现金流量净额                                 29,041,344.66                 19,051,806.61               
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             82,980,528.44                 173,831,761.55              
  减:现金的期初余额                                         134,644,882.63                134,406,928.38              
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   -51,664,354.19                39,424,833.17               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)、关联方及关联交易
    1、本企业的母公司情况
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  母公司名称      注册地       业务性质      注册资本     母公司对本企   母公司对本企业  本企业最终控   组织机构代码   
                                                          业的持股比例(  的表决权比例(%  制方                          
                                                          %)             )                                             
  河南黄河实业集  河南省       实业投资与管  14,548       30.86          30.86           河南黄河实业   71263539-7     
  团股份有限公司               理;产业技术                                              集团股份有限                  
                               研究开发及推                                              公司                          
                               广转让;咨询                                                                            
                               服务。                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、本企业的子公司情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全称     注册地         业务性质        注册资本        持股比例(%)     表决权比例(%)     组织机构代码         
  北京黄河旋风   北京市         生产、销售      120万美元       51              51                780201099            
  鑫纳达科技有                                                                                                         
  限公司                                                                                                               
  河南黄河旋风   郑州市         购销            20,000,000      100             100               786241542            
  国际有限公司                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、本企业的合营和联营企业的情况
    单位:元 币种:人民币 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称         注册地      业务性质       注册资本            本企业持股比   本企业在被投资  组织机构代码    
                                                                        例(%)          单位表决权比例                  
                                                                                       (%)                             
  一、合营企业                                                                                                         
                                                                                                                       
  二、联营企业                                                                                                         
  河南联合旋风金刚石有   河南省长葛  制造           46,195,049.50       30             30              74405540X       
  限公司                 市                                                                                            
  河南联合旋风金刚石砂   河南省长葛  制造           22,045,513.00       19             19              758352309       
  轮有限公司             市                                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称          期末资产总额           期末负债总额            本期营业收入总额       本期净利润             
  一、合营企业                                                                                                         
                                                                                                                       
  二、联营企业                                                                                                         
  河南联合旋风金刚石有限  60,548,459.13          7,050,493.59            18,500,253.81          1,015,864.07           
  公司                                                                                                                 
  河南联合旋风金刚石砂轮  18,634,226.83          2,067,251.37            5,055,263.19           416,170.63             
  有限公司                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、本企业的其他关联方情况
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  其他关联方名称                            其他关联方与本公司关系                组织机构代码                         
  日本联合材料公司                          参股股东                                                                   
  长葛市黄河汇达磨具有限公司                其他                                  74071768-0                           
  河南黄河汇城进出口有限公司                母公司的全资子公司                    71264136-7                           
  河南须河车辆有限公司                      母公司的控股子公司                    61511110-2                           
  长葛市黄河电气有限公司                    其他                                  74250418-7                           
  河南黄河人防设备有限公司                  母公司的控股子公司                    74921257-4                           
  河南黄河汇凯石油钻头有限公司              其他                                  77087559-1                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    5、关联交易情况
    (1) 购销商品、提供和接受劳务的关联交易
    1)、购买商品、接受劳务的关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方            关联交易内  关联交易定价  本期数                               上年同期数                          
                    容          原则          金额               占同类交易金额的  金额               占同类交易金额的 
                                                                 比例(%)                            比例(%)        
  河南汇凯石油钻头  采购货物                  56,000.00          0.04                                                  
  有限公司                                                                                                             
  河南联合旋风金刚  采购货物                  273,504.28         0.18                                                  
  石有限公司                                                                                                           
  河南黄河实业集团  接受劳务                  1,000,000.00       100               1,000,000.00       100              
  股份有限公司                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2)、销售商品、提供劳务的关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方          关联交易内容  关联交易定价  本期数                               上年同期数                          
                                原则          金额               占同类交易金额的  金额               占同类交易金额的 
                                                                 比例(%)                            比例(%)        
  河南黄河人防设  销售货物                    1,041,581.41       0.35              747,479.49         0.22             
  备有限公司                                                                                                           
  长葛市黄河电器  销售货物                    48,235.03          0.02              36,807.69          0.01             
  有限公司                                                                                                             
  长葛市黄河汇达  销售货物                    282,039.48         0.10              175,886.08         0.05             
  磨具有限公司                                                                                                         
  河南黄河汇凯石  销售货物                    11,887.32                            474,166.15         0.14             
  油钻头有限公司                                                                                                       
  河南联合旋风金  销售货物                    1,090,209.41       0.37              1,766,314.37       0.53             
  刚石有限公司                                                                                                         
  河南联合旋风金  销售货物                    25,653.84          0.01              26,758.97          0.01             
  刚石砂轮有限公                                                                                                       
  司                                                                                                                   
  河南黄河旋风国  销售货物                    9,558,620.05       3.25              5,425,286.67       1.62             
  际有限公司                                                                                                           
  河南联合旋风金  提供劳务                    17,825.85          0.17                                                  
  刚石有限公司                                                                                                         
  河南黄河旋风国  提供劳务                    726.50             0.01                                                  
  际有限公司                                                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 、关联担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  担保方                     被担保方                   担保金额             担保期限                  是否履行完毕    
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   29,000,000.00        2007年8月30日至2008年8月  否              
  公司                                                                       29日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   20,000,000.00        2008年4月28日至2009年4月  否              
  公司                                                                       27日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2008年5月13日至2009年5月  否              
  公司                                                                       12日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   20,000,000.00        2007年9月21日至2008年9月  否              
  公司                                                                       20日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2008年4月3日至2009年4月2  否              
  公司                                                                       日                                        
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2007年10月18日至2008年9   否              
  公司                                                                       月1日                                     
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   50,000,000.00        2008年5月20日至2009年5月  否              
  公司                                                                       20日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   5,000,000.00         2008年6月30日至2009年6月  否              
  公司                                                                       30日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   25,000,000.00        2008年4月2日至2008年10月  否              
  公司                                                                       2日                                       
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2008年1月11日至2009年1月  否              
  公司                                                                       10日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   10,000,000.00        2007年11月22日至2008年11  否              
  公司                                                                       月21日                                    
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   20,000,000.00        2007年12月3日至2008年12   否              
  公司                                                                       月3日                                     
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   10,000,000.00        2006年9月28日至2008年9月  否              
  公司                                                                       27日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   20,000,000.00        2007年1月18日至2009年1月  否              
  公司                                                                       17日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   10,000,000.00        2007年3月27日至2009年3月  否              
  公司                                                                       26日                                      
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   40,000,000.00        2006年10月24日至2009年10  否              
  公司                                                                       月23日                                    
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2006年10月31日至2009年10  否              
  公司                                                                       月30日                                    
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   30,000,000.00        2007年1月8日至2010年1月7  否              
  公司                                                                       日                                        
  河南黄河实业集团股份有限   河南黄河旋风股份有限公司   20,000,000.00        2007年1月4日至2010年1月3  否              
  公司                                                                       日                                        
  合计                                                  459,000,000.00                                 否              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3)、其他关联交易
    经本公司第三届董事会第十四次会议审议通过,本公司于2008年与黄河集团签订《综合服务协议》,黄河集团向本公司提供以下服务:(1)黄河集团为本公司从各家银行取得贷款提供担保服务,担保金额为5亿元。(2)黄河集团向本公司在职和离、退休员工提供幼儿园、小学等教育设施;向本公司提供食堂、浴室、商店、保洁等配套服务设施。对于以上服务本公司每年应支付黄河集团200万元的服务费;本期已支付黄河集团综合服务费100万元。
    
    6、关联方应收应付款项
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                          关联方                      期末金额                    期初金额                   
  应收账款                          日本联合材料公司            -                           84,643.89                  
  应收账款                          河南黄河汇城进出口有限公司  3,879,697.43                2,989,689.26               
  应收账款                          长葛市黄河电器有限公司      155,849.00                  43,065.00                  
  应收账款                          长葛市黄河汇达磨具有限公司  564,363.85                  734,090.00                 
  应收账款                          河南黄河汇凯石油钻头有限公  595,862.34                  568,756.40                 
                                    司                                                                                 
  应收账款                          河南联合旋风金刚石有限公司  335,982.26                  478,446.40                 
  应收账款                          河南联合旋风金刚石砂轮有限  77,550.00                   79,510.00                  
                                    公司                                                                               
  应收账款                          河南黄河旋风国际有限公司    6,254,520.11                2,268,991.30               
  其他应收款                        河南联合旋风金刚石有限公司  214,000.00                  214,000.00                 
  应付账款                          日本联合材料公司            53,395.10                   138,038.99                 
  应付账款                          河南黄河汇城进出口有限公司  -                           39,399.71                  
  应付账款                          河南须河车辆有限公司        40,000.00                   40,000.00                  
  应付账款                          长葛市黄河电器有限公司      8,750.00                    8,750.00                   
  应付账款                          河南黄河汇凯石油钻头有限公  27,500.00                                              
                                    司                                                                                 
  应付账款                          河南联合旋风金刚石砂轮有限  37,640.00                   37,640.00                  
                                    公司                                                                               
  其他应付款                        河南黄河实业集团股份有限公  238,310.63                  1,280,180.90               
                                    司                                                                                 
  其他应付款                        长葛市黄河电器有限公司      346,387.00                  465,825.00                 
  其他应付款                        河南黄河人防设备有限公司    630,089.38                                             
  预收账款                          河南黄河人防设备有限公司                                497,765.08                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (八)股份支付:
    无
    (九)或有事项:
    无
    
    (十)承诺事项:
    无
    
    (十一)资产负债表日后事项:
    无
    
    (十二)其他重要事项:
    无
    
    (十三)补充资料
    1、按中国证监会发布的《公开发行证券公司信息披露编报规则》第9号的要求计算的净资产收益率及每股收益
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润              净资产收益率(%)                              每股收益                                      
                          全面摊薄               加权平均                基本每股收益           稀释每股收益           
  归属于公司普通股股东的  2.55                   2.59                    0.10                   0.10                   
  净利润                                                                                                               
  扣除非经常性损益后归属  2.31                   2.34                    0.09                   0.09                   
  于公司普通股股东的净利                                                                                               
  润                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    八、备查文件目录 
    1.1、载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表。
    2.2、报告期内在证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿。
    3.3、上述文件的备置地点:河南黄河旋风股份有限公司证券部。
    
    董事长:乔秋生
    河南黄河旋风股份有限公司
    2008年7月26日
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