凤凰网首页 手机凤凰网

凤凰卫视
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
ST椰岛(600238)公告正文

海南椰岛2007年半年度报告

公告日期 2007-07-20
股票简称:ST椰岛 股票代码:600238
                                     海南椰岛(集团)股份有限公司2007年半年度报告
    
    
    
    
    目录
     一、重要提示 3
    二、公司基本情况 3
    三、股本变动及股东情况 4
    四、董事、监事和高级管理人员 8
    五、董事会报告 8
    六、重要事项 10
    七、财务会计报告(未经审计) 14
    八、备查文件目录 22
     一、重要提示
    1、本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、公司全体董事出席董事会会议。  3、公司半年度财务报告未经审计。 4、公司负责人张春昌、主管会计工作负责人汪训之及会计机构负责人(会计主管人员)陈辉林声明: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:海南椰岛(集团)股份有限公司 公司法定中文名称缩写:海南椰岛 公司英文名称:HAI NAN YEDAO (GROUP)CO.,LTD. 2、 公司A股上市交易所:上海证券交易所 公司A股简称:海南椰岛 公司A股代码:600238 3、 公司注册地址:海南省海口市龙昆北路13-1号 公司办公地址:海南省海口市龙昆北路13-1号椰岛办公大楼 邮政编码:570105 公司国际互联网网址:www.yedao.com 公司电子信箱:hainyedao@163.com 4、 公司法定代表人:张春昌 5、 公司董事会秘书:王光新 电话:0898-66532987 传真:0898-66532908 E-mail:stock@yedao.com 联系地址:海南省海口市龙昆北路13-1号 公司证券事务代表:王国盛 电话:0898-66532987 传真:0898-66532908 E-mail:wangguoshenghnyd@163.com 联系地址:海南省海口市龙昆北路13-1号 6、 公司信息披露报纸名称:《上海证券报》、《中国证券报》 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:海南椰岛证券部  (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                                1,109,643,810.87        974,611,395.28         13.86                           
  所有者权益(或股东权益)              544,189,699.24          534,164,415.48         1.88                            
  每股净资产                            3.28                    3.22                   1.88                            
                                        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                              24,123,673.06           15,950,421.05          51.24                           
  利润总额                              26,719,079.57           17,072,274.43          56.51                           
  净利润                                23,305,283.76           16,056,415.93          45.15                           
  扣除非经常性损益的净利润              20,082,465.93           15,145,359.09          32.60                           
  基本每股收益(元)                      0.1404                  0.0967                 45.15                           
  稀释每股收益(元)                      0.1404                  0.0967                 45.15                           
  净资产收益率(%)                       4.28                    3.09                   增加1.19个百分点                
  经营活动产生的现金流量净额            -48,425,527.20          -84,138,635.95         -42.45                          
  每股经营活动产生的现金流量净额        -0.29                   -0.51                  -42.45                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、非经常性损益项目和金额
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  非流动资产处置损益                                                               1,004,166.29                        
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的   2,627,283.72                        
  政府补助除外                                                                                                         
  除上述各项之外的其他营业外收支净额                                               29,391.77                           
  所得税费用的影响                                                                 -63,163.09                          
  少数股东损益的影响                                                               -374,860.86                         
  合计                                                                             3,222,817.83                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、股本变动及股东情况
    (一)股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      本次变动前                本次变动增减(+,-)                        本次变动后               
                      数量           比例(%)  发行新  送股  公积金转  其他            小计  数量           比例(%) 
                                                股            股                                                       
  一、有限售条件股份                                                                                                   
  1、国家持股         23,848,613     14.37                              199,626               24,048,239     14.49     
  2、国有法人持股                                                                                                      
  3、其他内资持股     41,511,387     25.00                              -15,335,155           26,176,232     15.77     
  其中:境内法人持股  41,511,387     25.00                              -15,335,155           26,176,232     15.77     
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  有限售条件股份合计  65,360,000     39.37                              -15,135,529           50,224,471     30.26     
  二、无限售条件流通股份                                                                                               
  1、人民币普通股     100,640,000    60.63                              15,135,529            115,775,529    69.74     
  2、境内上市的外资                                                                                                    
  股                                                                                                                   
  3、境外上市的外资                                                                                                    
  股                                                                                                                   
  4、其他                                                                                                              
  无限售条件流通股份  100,640,000    60.63                              15,135,529            115,775,529    69.74     
  合计                                                                                                                 
  三、股份总数        166,000,000    100.00                                                   166,000,000    100.00    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
股份变动的批准情况 1、上海证券交易所于2006年1月20日下发了《关于实施海南椰岛股份有限公司股权分置改革方案的通知》(上证上字[2006]39号),批准了公司由于由于股权分置改革导致的股份变动。 2、根据股改承诺,公司部分限售流通股于2007年2月15日、5月16日上市流通。
    (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                                   20,160                                                            
  前十名股东持股情况                                                                                                   
  股东名称                                    股东   持股比   持股总数      报告期内增减  持有有限售条  质押或冻结的股 
                                              性质   例(%)                                件股份数量    份数量         
  海口市国有资产经营有限公司                  国有   14.49    24,048,239    199,626       24,048,239                   
                                              股东                                                                     
  宝盈鸿利收益证券投资基金                    其他   4.29     7,124,384     7,124,384     0             未知           
  海南欣茂投资实业有限责任公司                其他   4.28     7,104,348     0             7,104,348     未知           
  贵阳神采广告有限公司                        其他   3.25     5,399,304     0             5,399,304     未知           
  国信证券有限责任公司                        其他   2.98     4,954,844     4,954,844     0             未知           
  海南琪琳包装有限公司                        其他   2.52     4,177,285     0             4,177,285     未知           
  中国工商银行-宝盈泛沿海区域增长股票证券投  其他   1.91     3,167,627     3,167,627     0             未知           
  资基金                                                                                                               
  鸿飞证券投资基金                            其他   1.85     3,078,121     3,078,121     0             未知           
  化州市乐岭玻璃厂                            其他   1.28     2,131,304     0             2,131,304     未知           
  鸿阳证券投资基金                            其他   1.17     1,943,860     1,943,860     0             未知           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名无限售条件股东持股情况                                                                                         
  股东名称                                                     持有无限售条件股份数量           股份种类               
  宝盈鸿利收益证券投资基金                                     7,124,384                        人民币普通股           
  国信证券有限责任公司                                         4,954,844                        人民币普通股           
  中国工商银行-宝盈泛沿海区域增长股票证券投资基金             3,167,627                        人民币普通股           
  鸿飞证券投资基金                                             3,078,121                        人民币普通股           
  鸿阳证券投资基金                                             1,943,860                        人民币普通股           
  王义宾                                                       930,286                          人民币普通股           
  王徵                                                         914,000                          人民币普通股           
  中国科技国际信托投资有限公司                                 910,857                          人民币普通股           
  沈幼炳                                                       780,000                          人民币普通股           
  周永利                                                       760,000                          人民币普通股           
  上述股东关联关系或一致行动关系的说明                         公司未知前10名无限售条件股东之间是否存在关联关系或一致  
                                                               行动关系                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司未知前10名股东之间是否存在关联关系或一致行动关系。
    
    
    
    前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条   持有的有限   有限售条件股份可上市交易  限售条件                                                      
  号   件股东名   售条件股份   情况                                                                                    
       称         数量         可上市交易  新增可上市交                                                                
                               时间        易股份数量                                                                  
  1    海口市国   24,048,239   2008年2月1  8,300,000     1、现持有的公司非流通股份自获得上市流通权之日(即送股完成之日 
       有资产经                5日                       )起,至少在24个月内不在交易所上市竞价交易; 2、自上述限售期  
       营有限公                2009年2月1  8,300,000     满后,通过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 
       司                      5日                       比例在12个月内不超过5%,在24个月内不超过10%,且在此24个月内,  
                               2010年2月1  7,448,239     只有在任一连续5个交易日(公司全天停牌的,该日不计入5个交易日)  
                               5日                       公司二级市场股票收盘价格不低于公司股权分置改革前最后一天的收  
                                                         盘价(若此期间有派息、送股、资本公积金转增股份等除权事项,应  
                                                         对该价格进行除权处理)的时候,海口市国有资产经营有限公司方可  
                                                         通过上海证券交易所挂牌交易出售所持有的非流通股股份。          
  2    海南欣茂   7,104,348    2008年2月1  7,104,348     其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不  
       投资实业                5日                       上市交易或者转让。                                            
       有限责任                                                                                                        
       公司                                                                                                            
  3    贵阳神采   5,399,304    2008年2月1  5,399,304     其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不  
       广告有限                5日                       上市交易或者转让。                                            
       公司                                                                                                            
  4    海南琪琳   4,177,285    2008年2月1  4,177,285     其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不  
       包装有限                5日                       上市交易或者转让。                                            
       公司                                                                                                            
  5    化州市乐   2,131,304    2008年2月1  2,131,304     其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不  
       岭玻璃厂                5日                       上市交易或者转让。                                            
  6    深圳市慧   1,500,000                1,500,000     必须偿还公司第一大股东因股权分置改革替其代垫的股份后经申请方  
       能(集团)                                          可流通。                                                      
       有限公司                                                                                                        
  7    上海丰德   1,096,769    2008年2月1  1,096,769     其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不  
       企业发展                5日                       上市交易或者转让。                                            
       有限公司                                                                                                        
  8    海南金泰   1,000,000                1,000,000     必须偿还公司第一大股东因股权分置改革替其代垫的股份后经申请方  
       房地产开                                          可流通。                                                      
       发公司                                                                                                          
  9    北京市海   800,000                  800,000       必须偿还公司第一大股东因股权分置改革替其代垫的股份后经申请方  
       淀新天地                                          可流通。                                                      
       电子信息                                                                                                        
       技术研究                                                                                                        
       所                                                                                                              
  10   海南大信   500,000                  500,000       必须偿还公司第一大股东因股权分置改革替其代垫的股份后经申请方  
       集团海口                                          可流通。                                                      
       投资有限                                                                                                        
       公司                                                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
    
     四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名             职务            年初持股数       本期增持股份数   本期减持股份数   期末持股数       变动原因        
                                                    量               量                                                
  黎炎君           董事            6,800                             1,700            5,100                            
  王光新           董秘            8,160                             2,040            6,120                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二)新聘或解聘公司董事、监事、高级管理人员的情况
    经公司2007年6月6日召开的公司董事会2006年第五次会议审议通过,聘任支源先生为公司副总经理。
     五、董事会报告
    (一)董事会报告
    椰岛公司2007年上半年保持良好的运行态势,各项业务正常经营,具体情况如下: 1、保健酒主业在市场整合后,市场得到进一步的巩固和发展,公司总部强化了市场的监管力度,特别是实施了有效的财务监管理措施,加强资金监控和资金回笼,有效地提高了管理效率,销售效益得到了体现。 2、继续加强产品的技术开发,不断完善椰岛鹿龟酒、椰岛海王酒等产品的外观包装、品种规格,强化质量建设,同时加强对外的技术合作,提升产品的质量水平。 3、在海南白酒市场稳步推进,并对市场进行了分块,充分发挥椰岛的品牌优势,以“海口大曲”为主的椰岛系列白酒品种市场份额不断地增加,整体的市场竞争力得到了很大的增强。 4、洋浦淀粉厂根据市场的情况,调整了经营重心,加大了原淀粉厂的技术改造,继续扩大原淀粉的生产规模和生产能力,发展势头良好,有望实现盈利。 5、适时对“金思力”等保健品的经营业务进行了调整并进行整合,管理平台移到集团总部,精简机构人员,降低营销成本。 6、正式实行财务ERP系统工程,有力地提高了集团公司的财务管理水平和监控能力,有效地了控制市场成本、提高资金运作效率,改善了财务状况。
    (二)公司内部控制制度的建立健全及有效执行情况的讨论和分析
    公司为保证生产经营业务的正常开展,防范各项经营管理风险,根据公司所处的行业、经营方式、资产结构特点,并结合公司自身业务情况制订了包括内部管理控制、内部会计控制、内部审计等相关内部控制制度,在实际工作中不断补充、修订,使公司的内部控制制度不断趋于完善,并在实际工作中严格遵循。 公司现有的内部控制制度已基本建立健全,能够适应公司管理的要求和公司发展的需要,能够对编制真实、公允的财务报表提供合理的保证,能够对公司各项业务活动的健康运行及国家有关法律、法规和单位内部规章制度的贯彻执行提供保证。公司内部控制制度制订以来,各项制度得到了有效的实施。 
    (三)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业   营业收入           营业成本         毛利率(%  营业收入比上年同期   营业成本比上年同期   毛利率比上年同期增  
  或分产                                       )         增减(%)              增减(%)              减(%)               
  品                                                                                                                   
  分行业                                                                                                               
  酒类     224,445,036.50     95,472,605.79    57.46     12.00                5.81                 增加2.49个百分点    
  贸易     58,235,638.58      55,728,200.07    4.31      -86.80               -87.34               增加4.09个百分点    
  保健品   13,781,392.96      4,042,676.18     70.67     -53.72               -72.30               增加19.68个百分点   
  淀粉     6,394,311.39       6,739,342.41     -5.40     -2.23                1.34                 减少3.71个百分点    
  其他     18,427,554.63      14,852,301.73    19.40     204.62               375.96               减少29.01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(%)                         
  华南地区                           100,669,235.99                      53.53                                         
  华东地区                           119,232,900.84                      -76.43                                        
  西南地区                           19,065,487.07                       6.80                                          
  华中地区                           63,075,580.70                       -9.19                                         
  华北地区                           16,623,131.89                       15.27                                         
  其他地区                           2,617,597.56                        -75.74                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司报告期内营业收入较上年同期有较大变化,主要是因为公司对主营业务进行了结构调整,大幅减少了毛利率很低的贸易业务,导致主营收入有了较大幅度减少。
     3、公司在经营中出现的问题与困难以及解决方案
    报告期内原材料价格上涨幅度较大,导致生产成本加大,毛利率降低。 公司将加强运营管理,运营分析。通过控制采购环节,原料损耗等方式控制生产成本。
    (四)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 报告期内,公司无非募集资金投资项目。 
    六、重要事项
    (一)公司治理的情况
    报告期内公司依法规范运作,根据中国证监会证监公司字[2007]28号文《关于开展加强上市公司治理专项活动有关事项的通知》要求,公司本着实事求是的原则,严格按照《公司法》、《证券法》等有关法律、行政法规,以及《公司章程》、议事规则等内部规章制度,并逐条对照通知附件的要求,对公司进行认真自查,并形成了自查情况和整改计划报告。该报告已于公司2007年第六次董事会会议上通过。经过自查和整改,公司治理水平得到了进一步提高。
    (二)报告期实施的利润分配方案执行情况
    经公司股东大会批准,以2006年末总股本16,600万股为基数,向全体股东以每10股派发现金红利0.80元(含税),共计分配红利13,280,000.00元。公司具体实施2006年度利润分配方案已于6月19日公告。1、股权登记日:2007年6月25日,2、除息日:2007年6月26日,3、红利发放日:2007年7月2日。
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    (四)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    (五)报告期内公司重大关联交易事项
    
    1、非经营性关联债权债务往来
    
    单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方                     关联关系                  向关联方提供资金                         关联方向上市公司提供资 
                                                                                                金                     
                                                       发生额              余额                 发生额      余额       
  海南洋浦椰岛淀粉工业有限   控股子公司                3,634,249.42        43,402,436.41                               
  公司                                                                                                                 
  海口椰岛酒厂有限公司       控股子公司                8,973,198.01        32,998,940.16                               
  中山市椰岛饮料有限公司     控股子公司                -1,085,676.90       20,524,146.60                               
  四川邛崃川源酒业有限公司   控股子公司                384,600.00          14,943,732.82                               
  海南椰岛益得商贸有限公司   控股子公司                1,002,448.51        6,711,562.16                                
  椰岛(集团)洋浦物流有限公   控股子公司                4,337,697.02        4,337,697.02                                
  司                                                                                                                   
  上海椰岛企业发展有限公司   控股子公司                9,096,094.19        10,837,530.39                               
  海南椰岛健康食品有限公司   控股子公司                544,703.00          544,703.00                                  
  海口市华美保健用品公司     控股子公司                123,800.77          302,254.92                                  
  上海盈动物流有限公司       控股子公司                1,006,797.38        1,006,797.38                                
  合计                       --                        28,017,911.40       135,609,800.86                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(六)托管情况
    本报告期公司无托管事项。 
    (七)承包情况
    本报告期公司无承包事项。 
    (八)租赁情况
    本报告期公司无租赁事项。 
    (九)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   发生日期(协议签署日)  担保金额                     担保类型  担保期限   是否履行完毕   是否为关联方担保 
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计                                                                                                 
  公司对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                                        53,000,000                                 
  报告期末对控股子公司担保余额合计                                          30,000,000                                 
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额                                                                  30,000,000                                 
  担保总额占公司净资产的比例(%)                                             5.63                                       
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额                                                                           
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额                                                         
  担保总额超过净资产50%部分的金额                                                                                     
  上述三项担保金额合计                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十)委托理财情况
    本报告期公司无委托理财事项。 
    (十一)承诺事项履行情况
    
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称    承诺事项                                                                                  承诺履行  备注 
                                                                                                        情况           
  海口市国有  1、现持有的公司非流通股份自获得上市流通权之日(即送股完成之日)起,至少在24个月内不在交   股票未发       
  资产经营有  易所上市竞价交易;2、自上述限售期满后,通过证券交易所挂牌交易出售股份,出售数量占公司股份  生交易或       
  限公司      总数的比例在12个月内不超过5%,在24个月内不超过10%,且在此24个月内,只有在任一连续5个交易   转让           
              日(公司全天停牌的,该日不计入5个交易日)公司二级市场股票收盘价格不低于公司股权分置改革前                  
              最后一天的收盘价(若此期间有派息、送股、资本公积金转增股份等除权事项,应对该价格进行除权                 
              处理)的时候,海口市国有资产经营有限公司方可通过上海证券交易所挂牌交易出售所持有的非流通                 
              股股份。                                                                                                 
  海南欣茂投  其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不上市交易或者转让。            股票未发       
  资实业有限                                                                                            生交易或       
  责任公司                                                                                              转让           
  贵阳神采广  其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不上市交易或者转让。            股票未发       
  告有限公司                                                                                            生交易或       
                                                                                                        转让           
  海南琪琳包  其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不上市交易或者转让。            股票未发       
  装有限公司                                                                                            生交易或       
                                                                                                        转让           
  化州市乐岭  其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不上市交易或者转让。            股票未发       
  玻璃厂                                                                                                生交易或       
                                                                                                        转让           
  上海丰德企  其持有的非流通股股份自股权分置改革方案实施之日起,24个月内不上市交易或者转让。            股票未发       
  业发展有限                                                                                            生交易或       
  公司                                                                                                  转让           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。 (十三)其它重大事项及其影响和解决方案的分析说明  报告期内公司无其他重大事项。 
    (十四)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      
  海南椰岛(集团)股份有限公司董事会2007年第一  《中国证券报》、《上海  2007年1月11日  http://www.sse.com.cn           
  次会议决议公告                                证券报》                                                               
  海南椰岛(集团)股份有限公司股价异常波动公告  《中国证券报》、《上海  2007年1月18日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛(集团)股份有限公司董事会2007年第二  《中国证券报》、《上海  2007年1月24日  http://www.sse.com.cn           
  次会议决议公告                                证券报》                                                               
  海南椰岛(集团)股份有限公司监事会2007年第一  《中国证券报》、《上海  2007年1月24日  http://www.sse.com.cn           
  次会议决议公告                                证券报》                                                               
  海南椰岛关于增加2007年第一次临时股东大会提案  《中国证券报》、《上海  2007年1月24日  http://www.sse.com.cn           
  的公告                                        证券报》                                                               
  海南椰岛股价异常波动公告                      《中国证券报》、《上海  2007年1月26日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛关于召开2007年第一次临时股东大会的提  《中国证券报》、《上海  2007年2月3日   http://www.sse.com.cn           
  示性公告                                      证券报》                                                               
  海南椰岛有限售条件的流通股上市公告            《中国证券报》、《上海  2007年2月9日   http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2007年第一次临时股东大会决议公告      《中国证券报》、《上海  2007年2月10日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2006年度报告                          《中国证券报》、《上海  2007年2月10日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛董事会2007年第三次会议决议公告暨召开  《中国证券报》、《上海  2007年2月10日  http://www.sse.com.cn           
  2006年度股东大会的通知                        证券报》                                                               
  海南椰岛监事会2007年第二次会议决议公告        《中国证券报》、《上海  2007年2月10日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2006年度股东大会决议公告              《中国证券报》、《上海  2007年3月14日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2007年第一季度业绩预警公告            《中国证券报》、《上海  2007年4月17日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛澄清公告                              《中国证券报》、《上海  2007年4月20日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2007年第一季度季报                    《中国证券报》、《上海  2007年4月28日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛有限售条件的流通股上市公告            《中国证券报》、《上海  2007年5月11日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛股价异常波动公告                      《中国证券报》、《上海  2007年6月2日   http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛董事会2007年第五次会议决议公告        《中国证券报》、《上海  2007年6月9日   http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛2006年度分红派息实施公告              《中国证券报》、《上海  2007年6月19日  http://www.sse.com.cn           
                                                证券报》                                                               
  海南椰岛董事会2007年第六次会议决议公告        《中国证券报》、《上海  2007年6月29日  http://www.sse.com.cn           
                                                证券报》                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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:海南椰岛(集团)股份有限公司    2007年6月30日     金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产                                                  附注         期末余额                 年初余额                 
  流动资产:                                                                                                           
  货币资金                                              5.1          170,898,554.76           123,733,469.20           
  交易性金融资产                                        5.2          -                        50,247.48                
  应收票据                                              5.3          3,450,000.00             20,494,444.76            
  应收账款                                              5.4          219,428,429.81           219,330,256.05           
  预付款项                                              5.5          77,109,067.68            78,269,819.39            
  应收利息                                                           -                                                 
  应收股利                                              5.6          989,279.11                                        
  其他应收款                                            5.7          88,511,777.52            84,807,232.65            
  存货                                                  5.8          271,432,029.33           171,795,266.29           
  一年内到期的非流动资产                                             -                                                 
  其他流动资产                                                       -                                                 
  流动资产合计                                                       831,819,138.21           698,480,735.82           
  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                                          5.9          4,403,192.65             5,603,689.98             
  投资性房地产                                                       -                                                 
  固定资产                                              5.10         185,107,574.27           193,205,373.54           
  在建工程                                              5.11         24,304,012.11            13,571,807.47            
  工程物资                                                           -                                                 
  固定资产清理                                                       -                                                 
  生产性生物资产                                                     -                                                 
  油气资产                                                           -                                                 
  无形资产                                              5.12         59,841,907.89            60,095,832.40            
  开发支出                                                           -                                                 
  商誉                                                               -                                                 
  长期待摊费用                                          5.13         135,075.74               185,125.37               
  递延所得税资产                                        5.14         4,032,910.00             3,468,830.70             
  其他非流动资产                                                     -                                                 
  非流动资产合计                                                     277,824,672.66           276,130,659.46           
  资产总计                                                           1,109,643,810.87         974,611,395.28           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
      合 并 资 产 负 债 表
    
    编制单位:海南椰岛(集团)股份有限公司    2007年6月30日     金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  负债和股东权益                                        附注         期末余额                 年初余额                 
  流动负债:                                                                                                           
  短期借款                                              5.16         290,000,000.00           163,000,000.00           
  交易性金融负债                                                     -                                                 
  应付票据                                              5.17         50,000,000.00            50,000,000.00            
  应付账款                                              5.18         130,817,778.21           99,037,803.48            
  预收款项                                              5.19         36,493,861.66            25,535,457.94            
  应付职工薪酬                                          5.20         12,343,578.66            16,297,697.29            
  应交税费                                              5.21         -11,478,738.75           28,071,069.94            
  应付利息                                              5.22         448,800.00               252,632.41               
  应付股利                                              5.23         25,405,360.82            21,834,090.51            
  其他应付款                                            5.24         22,795,377.38            25,967,907.17            
  一年内到期的非流动负债                                             -                                                 
  其他流动负债                                                       -                                                 
  流动负债合计                                                       556,826,017.98           429,996,658.74           
  非流动负债:                                                       -                                                 
  长期借款                                                           -                                                 
  应付债券                                                           -                                                 
  长期应付款                                                         -                                                 
  专项应付款                                                         -                                                 
  预计负债                                                           -                                                 
  递延所得税负债                                                     -                                                 
  其他非流动负债                                                     -                                                 
  非流动负债合计                                                     -                                                 
  负债合计                                                           556,826,017.98           429,996,658.74           
  股东权益:                                                         -                                                 
  股本                                                  5.25         166,000,000.00           166,000,000.00           
  资本公积                                              5.26         174,803,338.56           174,803,338.56           
  减:库存股                                                         -                                                 
  盈余公积                                              5.27         99,366,601.02            100,827,730.75           
  未分配利润                                            5.28         104,019,759.66           92,533,346.17            
  外币报表折算差额                                                   -                                                 
  归属于母公司所有者权益合计                                         544,189,699.24           534,164,415.48           
  少数股东权益                                                       8,628,093.65             10,450,321.06            
  股东权益合计                                                       552,817,792.89           544,614,736.54           
  负债和股东权益总计                                                 1,109,643,810.87         974,611,395.28           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     母 公 司 资 产 负 债 表
    编制单位:海南椰岛(集团)股份有限公司     2007年6月30日   金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产                                                  附注         期末余额                 年初余额                 
  流动资产:                                                                                                           
  货币资金                                                           58,024,524.57            45,750,436.01            
  交易性金融资产                                                     -                                                 
  应收票据                                                           -                                                 
  应收账款                                              6.1          28,623,581.80            44,195,782.83            
  预付款项                                                           129,361,382.70           24,918,201.49            
  应收利息                                                           -                                                 
  应收股利                                                           34,056,344.40            29,638,736.56            
  其他应收款                                            6.2          141,260,915.96           133,310,447.70           
  存货                                                               106,103,936.66           43,957,494.12            
  一年内到期的非流动资产                                             -                                                 
  其他流动资产                                                       -                                                 
  流动资产合计                                                       497,430,686.09           321,771,098.71           
  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                                          6.3          418,113,182.73           440,746,313.99           
  投资性房地产                                                       -                                                 
  固定资产                                                           73,822,486.43            64,298,361.25            
  在建工程                                                           20,765,347.29            11,964,733.07            
  工程物资                                                           -                                                 
  固定资产清理                                                       -                                                 
  生产性生物资产                                                     -                                                 
  油气资产                                                           -                                                 
  无形资产                                                           37,983,602.30            37,938,047.66            
  开发支出                                                           -                                                 
  商誉                                                               -                                                 
  长期待摊费用                                                       -                                                 
  递延所得税资产                                                     -                                                 
  其他非流动资产                                                     -                                                 
  非流动资产合计                                                     550,684,618.75           554,947,455.97           
  资产总计                                                           1,048,115,304.84         876,718,554.68           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     母 公 司 资 产 负 债 表
    
    编制单位:海南椰岛(集团)股份有限公司      2007年6月30日   金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  负债和股东权益                                        附注         期末余额                 年初余额                 
  流动负债:                                                                                                           
  短期借款                                                           260,000,000.00           110,000,000.00           
  交易性金融负债                                                     -                                                 
  应付票据                                                           50,000,000.00            50,000,000.00            
  应付账款                                                           47,671,401.45            33,315,255.81            
  预收款项                                                           44,237,482.18            28,130,415.60            
  应付职工薪酬                                                       2,179,403.99             4,324,871.23             
  应交税费                                                           -3,277,322.58            17,878,104.32            
  应付利息                                                           448,800.00               252,632.41               
  应付股利                                                           23,560,375.31            20,677,298.09            
  其他应付款                                                         104,320,833.94           79,826,461.82            
  一年内到期的非流动负债                                             -                                                 
  其他流动负债                                                       -                                                 
  流动负债合计                                                       529,140,974.29           344,405,039.28           
  非流动负债:                                                       -                                                 
  长期借款                                                           -                                                 
  应付债券                                                           -                                                 
  长期应付款                                                         -                                                 
  专项应付款                                                         -                                                 
  预计负债                                                           -                                                 
  递延所得税负债                                                     -                                                 
  其他非流动负债                                                     -                                                 
  非流动负债合计                                                     -                                                 
  负债合计                                                           529,140,974.29           344,405,039.28           
  股东权益:                                                         -                                                 
  实收资本(或股本)                                                   166,000,000.00           166,000,000.00           
  资本公积                                                           174,803,338.56           174,803,338.56           
  减:库存股                                                         -                                                 
  盈余公积                                                           44,024,764.95            44,024,764.95            
  未分配利润                                                         134,146,227.04           147,485,411.89           
  股东权益合计                                                       518,974,330.55           532,313,515.40           
  负债和股东权益总计                                                 1,048,115,304.84         876,718,554.68           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     合  并  利  润  表
    
    编制单位:海南椰岛(集团)股份有限公司          2007年1-6月               金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       附注      本期金额                  上年同期金额          
  一、营业收入                                               5.29      321,283,934.06            683,935,467.15        
  减:营业成本                                               5.29      176,835,126.18            554,787,388.76        
  营业税金及附加                                             5.30      9,877,537.48              10,142,381.78         
  销售费用                                                             61,689,324.18             55,674,406.71         
  管理费用                                                             27,518,990.96             36,629,636.39         
  财务费用                                                   5.31      9,907,353.32              10,141,573.20         
  资产减值损失                                               5.32      17,955,774.24             -2,287,334.35         
  加:公允价值变动收益(损失以“-”号填列)                  5.33      -                         -2,079,893.94         
  投资收益(损失以“-”号填列)                              5.34      6,623,845.36              -817,099.67           
  其中:对联营企业和合营企业的投资收益                                 -1,096,478.48             -1,117,630.94         
  二、营业利润(亏损以“-”号填列)                                    24,123,673.06             15,950,421.05         
  加:营业外收入                                             5.35      2,824,482.04              1,844,078.46          
  减:营业外支出                                             5.36      229,075.53                722,225.08            
  其中:非流动资产处置净损失                                           61,268.98                 38,200.93             
  三、利润总额(亏损以“-”号填列)                                    26,719,079.57             17,072,274.43         
  减:所得税费用                                             5.37      4,774,139.39              -1,207,462.66         
  四、净利润(净亏损以“—”号填列)                                   21,944,940.18             18,279,737.09         
  归属于母公司所有者的净利润                                           23,305,283.76             16,056,415.93         
  少数股东损益                                                         -1,360,343.58             2,223,321.16          
  五、每股收益                                                                                                         
  (一)基本每股收益                                         5.38      0.1404                    0.0967                
  (二)稀释每股收益                                         5.38      0.1404                    0.0967                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     母  公  司  利  润  表
    
    编制单位:海南椰岛(集团)股份有限公司           2007年1-6月              金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        附注      本期金额                 上年同期金额          
  一、营业收入                                                6.4       118,135,611.48           398,172,787.99        
  减:营业成本                                                6.4       98,789,890.54            384,143,692.89        
  营业税金及附加                                                        7,617,088.63             5,446,313.44          
  销售费用                                                              2,698,587.12             2,628,356.08          
  管理费用                                                              9,614,128.78             8,151,163.99          
  财务费用                                                              7,131,753.42             7,177,925.20          
  资产减值损失                                                          843,113.08               -10,227,521.44        
  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)                               6.5       8,666,065.24             34,447,554.17         
  其中:对联营企业和合营企业的投资收益                                  -1,096,478.48            -1,117,630.94         
  二、营业利润(亏损以“-”号填列)                                     107,115.15               35,300,412.00         
  加:营业外收入                                                        -                        133,300.00            
  减:营业外支出                                                        166,300.00               592,415.15            
  其中:非流动资产处置净损失                                            -                                              
  三、利润总额(亏损以“-”号填列)                                     -59,184.85               34,841,296.85         
  减:所得税费用                                                        -                        -                     
  四、净利润(净亏损以“—”号填列)                                    -59,184.85               34,841,296.85         
  五、每股收益                                                                                                         
  (一)基本每股收益                                                                                                   
  (二)稀释每股收益                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     合并现金流量表
    编制单位:海南椰岛(集团)股份有限公司            2007年1-6月             金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                附注      本期金额            上年同期金额       
  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                                                  403,806,877.57      623,860,549.25     
  收到的税费返还                                                                1,550,214.93        1,705,291.34       
  收到其他与经营活动有关的现金                                        5.39      2,714,770.52        1,453,562.78       
  经营活动现金流入小计                                                          408,071,863.02      627,019,403.37     
  购买商品、接受劳务支付的现金                                                  313,593,134.23      592,874,810.03     
  支付给职工以及为职工支付的现金                                                23,427,552.79       18,517,876.57      
  支付的各项税费                                                                59,856,463.19       43,163,364.13      
  支付其他与经营活动有关的现金                                        5.40      59,620,240.01       56,601,988.59      
  经营活动现金流出小计                                                          456,497,390.22      711,158,039.32     
  经营活动产生的现金流量净额                                                    -48,425,527.20      -84,138,635.95     
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                            50,247.48           20,722,980.53      
  取得投资收益收到的现金                                                        203,574.69          125,235.12         
  处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
  处置子公司及其他营业单位收到的现金净额                                        345,183.30                             
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                          599,005.47          20,848,215.65      
  购建固定资产、无形资产和其他长期资产支付的现金                                12,845,545.83       17,519,989.72      
  投资支付的现金                                                                50,000.00           33,060,689.87      
  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                                                                      52,167.88          
  投资活动现金流出小计                                                          12,895,545.83       50,632,847.47      
  投资活动产生的现金流量净额                                                    -12,296,540.36      -29,784,631.82     
  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                                                            310,000,000.00      230,000,000.00     
  收到其他与筹资活动有关的现金                                                                      526,584.97         
  筹资活动现金流入小计                                                          310,000,000.00      230,526,584.97     
  偿还债务支付的现金                                                            183,000,000.00      207,000,000.00     
  分配股利、利润或偿付利息支付的现金                                            19,112,846.88       10,939,548.26      
  支付其他与筹资活动有关的现金                                                                      745,596.30         
  筹资活动现金流出小计                                                          202,112,846.88      218,685,144.56     
  筹资活动产生的现金流量净额                                                    107,887,153.12      11,841,440.41      
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                                  47,165,085.56       -102,081,827.36    
  加:期初现金及现金等价物余额                                                  123,733,469.20      173,148,568.12     
  六、期末现金及现金等价物余额                                                  170,898,554.76      71,066,740.76      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     合并现金流量表
    编制单位:海南椰岛(集团)股份有限公司            2007年1-6月             金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                            附注      本期金额            上年同期金额       
  1、将利润调节为经营活动的现金流量:                                                                                   
  净利润                                                                        21,944,940.18       18,279,737.09      
  加:资产减值准备                                                              17,955,774.24       -2,287,334.35      
  固定资产折旧、油气资产折耗、生产性生物资产折旧                                7,877,573.62        6,401,658.21       
  无形资产摊销                                                                  584,974.56          557,828.00         
  长期待摊费用摊销                                                              50,049.63           72,943.54          
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”填列)                   61,268.98           38,200.93          
  固定资产报废损失(收益以“-”填列)                                                                 -                  
  公允价值变动损失(收益以“-”填列)                                                                 -2,079,893.94      
  财务费用(收益以“-”填列)                                                     10,466,739.01       10,141,573.20      
  投资损失(收益以“-”填列)                                                     -6,623,845.36       817,099.67         
  递延所得税资产减少(增加以“-”填列)                                         -564,079.30         -2,606,856.94      
  递延所得税负债增加(减少以“-”填列)                                                             -                  
  存货的减少(增加以“-”填列)                                                 -94,037,795.90      -37,635,014.14     
  经营性应收项目的减少(增加以“-”填列)                                       1,663,996.84        -54,174,880.22     
  经营性应付项目的增加(减少以“-”填列)                                       -7,805,123.70       -22,063,785.36     
  其他                                                                                              400,088.36         
  经营活动产生的现金流量净额                                                    -48,425,527.20      -84,138,635.95     
  2、不涉及现金收支的投资和筹资活动                                                                                    
  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增加情况                                                                                        
  现金的期末余额                                                                170,898,554.76      71,066,740.76      
  减:现金的期初余额                                                            123,733,469.20      173,148,568.12     
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期末余额                                                                                             
  现金及现金等价物净增加额                                                      47,165,085.56       -102,081,827.36    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     母公司现金流量表
    编制单位:海南椰岛(集团)股份有限公司           2007年1-6月                  金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                   附注     本期金额           上年同期金额      
  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                                                    169,897,933.04     446,289,655.92    
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                                    51,973,175.87      1,259,653.78      
  经营活动现金流入小计                                                            221,871,108.91     447,549,309.70    
  购买商品、接受劳务支付的现金                                                    267,817,650.04     429,501,399.29    
  支付给职工以及为职工支付的现金                                                  8,721,929.49       6,508,164.55      
  支付的各项税费                                                                  23,122,814.77      11,514,652.01     
  支付其他与经营活动有关的现金                                                    33,117,984.75      15,272,024.89     
  经营活动现金流出小计                                                            332,780,379.05     462,796,240.74    
  经营活动产生的现金流量净额                                                      -110,909,270.14    -15,246,931.04    
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                 4,100,139.00      
  取得投资收益收到的现金                                                                             125,235.12        
  处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
  处置子公司及其他营业单位收到的现金净额                                          345,183.30                           
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                            345,183.30         4,225,374.12      
  购建固定资产、无形资产和其他长期资产支付的现金                                  7,297,708.32       12,676,715.95     
  投资支付的现金                                                                  3,200,000.00       2,250,000.00      
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                            10,497,708.32      14,926,715.95     
  投资活动产生的现金流量净额                                                      -10,152,525.02     -10,701,341.83    
  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                                                              240,000,000.00     160,000,000.00    
  收到其他与筹资活动有关的现金                                                                       297,273.35        
  筹资活动现金流入小计                                                            240,000,000.00     160,297,273.35    
  偿还债务支付的现金                                                              90,000,000.00      157,000,000.00    
  分配股利、利润或偿付利息支付的现金                                              16,664,116.28      8,343,789.09      
  支付其他与筹资活动有关的现金                                                                       730,989.89        
  筹资活动现金流出小计                                                            106,664,116.28     166,074,778.98    
  筹资活动产生的现金流量净额                                                      133,335,883.72     -5,777,505.63     
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                                    12,274,088.56      -31,725,778.50    
  加:期初现金及现金等价物余额                                                    45,750,436.01      52,205,122.11     
  六、期末现金及现金等价物余额                                                    58,024,524.57      20,479,343.61     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     母公司现金流量表
    
    编制单位:海南椰岛(集团)股份有限公司            2007年1-6月               金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                                            附注      本期金额            上年同期金额       
  1、将利润调节为经营活动的现金流量:                                                                                   
  净利润                                                                        -59,184.85          34,841,296.85      
  加:资产减值准备                                                              843,113.08          -10,227,521.44     
  固定资产折旧、油气资产折耗、生产性生物资产折旧                                1,730,961.21        1,561,700.63       
  无形资产摊销                                                                  288,145.41          311,413.89         
  长期待摊费用摊销                                                              -                   -                  
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”填列)                   -                   -                  
  固定资产报废损失(收益以“-”填列)                                                                 -                  
  公允价值变动损失(收益以“-”填列)                                                                 -                  
  财务费用(收益以“-”填列)                                                     7,512,743.59        7,177,925.20       
  投资损失(收益以“-”填列)                                                     -8,666,065.24       -34,447,554.17     
  递延所得税资产减少(增加以“-”填列)                                         -                   -                  
  递延所得税负债增加(减少以“-”填列)                                                             -                  
  存货的减少(增加以“-”填列)                                                 -55,672,442.54      -7,380,176.72      
  经营性应收项目的减少(增加以“-”填列)                                       -97,664,561.52      31,743,836.07      
  经营性应付项目的增加(减少以“-”填列)                                       40,778,020.72       -28,846,320.83     
  其他                                                                                              -9,981,530.52      
  经营活动产生的现金流量净额                                                    -110,909,270.14     -15,246,931.04     
  2、不涉及现金收支的投资和筹资活动                                                                                    
  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增加情况                                                                                        
  现金的期末余额                                                                58,024,524.57       20,479,343.61      
  减:现金的期初余额                                                            45,750,436.01       52,205,122.11      
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期末余额                                                                                             
  现金及现金等价物净增加额                                                      12,274,088.56       -31,725,778.50     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     合并所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司               2007年1-6月                   金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                本期金额                                                                                         
                      归属于母公司的所有者权益                                           少数股东权益   所有者权益合计 
                      股本          资本公积        减   盈余公积       未分配利润   其                                
                                                    :                               他                                
                                                    库                                                                 
                                                    存                                                                 
                                                    股                                                                 
  一、上年年末金额    166,000,000.  174,803,338.56       100,827,730.7  92,533,346.      10,450,321.06  544,614,736.54 
                      00                                 5              17                                             
  加:会计政策变更                                                                                      -              
  前期差错更正                                                                                          -              
  二、本年年初余额    166,000,000.  174,803,338.56  -    100,827,730.7  92,533,346.  -   10,450,321.06  544,614,736.54 
                      00                                 5              17                                             
  三、本年增减变动金  -             -               -    -1,461,129.73  11,486,413.  -   -1,822,227.41  8,203,056.35   
  额(减少以“-”号                                                     49                                             
  填列)                                                                                                               
  (一)净利润                                                          23,305,283.      -1,360,343.58  21,944,940.18  
                                                                        76                                             
  (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)  -             -               -    -              23,305,283.  -   -1,360,343.58  21,944,940.18  
  小计                                                                  76                                             
  (三)所有者投入和  -             -               -    -              -            -   -461,883.83    -461,883.83    
  减少资本                                                                                                             
  1、所有者投入资本                                                                      -461,883.83    -461,883.83    
  2、股份支付计入所                                                                                     -              
  有者权益的金额                                                                                                       
  3、其他                                                                                               -              
  (四)、利润分配    -             -               -    -              -13,280,000  -   -              -13,280,000.00 
                                                                        .00                                            
  1、提取盈余公积                                                                                       -              
  2、提取一般风险准                                                                                     -              
  备                                                                                                                   
  3、对所有者(或股                                                     -13,280,000                     -13,280,000.00 
  东)的分配                                                            .00                                            
  4、其他                                                                                               -              
  (五)、所有者权益  -             -               -    -1,461,129.73  1,461,129.7  -   -              -              
  内部结转                                                              3                                              
  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                                                -1,461,129.73  1,461,129.7                     -              
                                                                        3                                              
  四、本年年末余额    166,000,000.  174,803,338.56  -    99,366,601.02  104,019,759  -   8,628,093.65   552,817,792.89 
                      00                                                .66                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
     合并所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司            2007年1-6月            金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                上年同期金额                                                                                     
                      归属于母公司的所有者权益                                             少数股东权益  所有者权益合  
                      股本           资本公积      减:  盈余公积       未分配利润    其                 计            
                                                   库存                               他                               
                                                   股                                                                  
  一、上年年末金额    166,000,000.0  167,369,841.        104,208,913.1  60,220,587.0       26,111,195.0  523,910,536.2 
                      0              08                  4              4                  0             6             
  加:会计政策变更                                       2,140,756.33   4,247,038.39       400,588.59    6,788,383.31  
  前期差错更正                                                                                           -             
  二、本年年初余额    166,000,000.0  167,369,841.  -     106,349,669.4  64,467,625.4  -    26,511,783.5  530,698,919.5 
                      0              08                  7              3                  9             7             
  三、本年增减变动金  -              -1,338,581.7  -     -              16,347,664.7  -    766,893.14    15,775,976.20 
  额(减少以“-”号                  2                                  8                                              
  填列)                                                                                                               
  (一)净利润                                                          16,056,415.9       2,223,321.16  18,279,737.09 
                                                                        3                                              
  (二)直接计入所有  -              -1,338,581.7  -     -              -             -    -             -1,338,581.72 
  者权益的利得和损失                 2                                                                                 
  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                  67,141.71                                                           67,141.71     
  单位其他所有者权益                                                                                                   
  变动的影响                                                                                                           
  3、与计入所有者权                                                                                      -             
  益项目相关的所得税                                                                                                   
  影响                                                                                                                 
  4、其他                            -1,405,723.4                                                        -1,405,723.43 
                                     3                                                                                 
  上述(一)和(二)  -              -1,338,581.7  -     -              16,056,415.9  -    2,223,321.16  16,941,155.37 
  小计                               2                                  3                                              
  (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    -              -             -     -              291,248.85    -    -1,456,428.0  -1,165,179.17 
                                                                                           2                           
  1、提取盈余公积                                                                                        -             
  2、提取一般风险准                                                                                      -             
  备                                                                                                                   
  3、对所有者(或股                                                                        -1,456,428.0  -1,456,428.02 
  东)的分配                                                                               2                           
  4、其他                                                               291,248.85                       291,248.85    
  (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、本年年末余额    166,000,000.0  166,031,259.  -     106,349,669.4  80,815,290.2  -    27,278,676.7  546,474,895.7 
                      0              36                  7              1                  3             7             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
      
    母公司所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司          2007年1-6月          金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 本期金额                                                                                        
                       股本            资本公积       减:库  盈余公积       未分配利润      其他      所有者权益合计  
                                                      存股                                                             
  一、上年年末金额     166,000,000.00  174,803,338.5          44,024,764.95  147,485,411.89            532,313,515.40  
                                       6                                                                               
  加:会计政策变更                                                                                     -               
  前期差错更正                                                                                         -               
  二、本年年初余额     166,000,000.00  174,803,338.5  -       44,024,764.95  147,485,411.89  -         532,313,515.40  
                                       6                                                                               
  三、本年增减变动金   -               -              -                      -13,339,184.85  -         -13,339,184.85  
  额(减少以“-”号填                                                                                                  
  列)                                                                                                                 
  (一)净利润                                                               -59,184.85                -59,184.85      
  (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)   -               -              -       -              -59,184.85      -         -59,184.85      
  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     -               -              -       -              -13,280,000.00  -         -13,280,000.00  
  1、提取盈余公积                                                                                      -               
  2、提取一般风险准备                                                                                  -               
  3、对所有者(或股东                                                        -13,280,000.00            -13,280,000.00  
  )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、本年年末余额     166,000,000.00  174,803,338.5  -       44,024,764.95  134,146,227.04  -         518,974,330.55  
                                       6                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
    
     母公司所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司          2007年1-6月          金额单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 上年同期金额                                                                                    
                       股本           资本公积        减:库   盈余公积       未分配利润     其他      所有者权益合计  
                                                      存股                                                             
  一、上年年末金额     166,000,000.0  167,369,841.08           39,012,097.34  102,371,403.3            474,753,341.79  
                       0                                                      7                                        
  加:会计政策变更                                             958,169.21     5,429,625.51             6,387,794.72    
  前期差错更正                                                                                         -               
  二、本年年初余额     166,000,000.0  167,369,841.08  -        39,970,266.55  107,801,028.8  -         481,141,136.51  
                       0                                                      8                                        
  三、本年增减变动金   -              -1,338,581.72   -        -              34,841,296.85  -         33,502,715.13   
  额(减少以“-”号填                                                                                                  
  列)                                                                                                                 
  (一)净利润                                                                34,841,296.85            34,841,296.85   
  (二)直接计入所有   -              -1,338,581.72   -        -              -              -         -1,338,581.72   
  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                 67,141.71                                                        67,141.71       
  位其他所有者权益变                                                                                                   
  动的影响                                                                                                             
  3、与计入所有者权益                                                                                  -               
  项目相关的所得税影                                                                                                   
  响                                                                                                                   
  4、其他                             -1,405,723.43                                                    -1,405,723.43   
  上述(一)和(二)   -              -1,338,581.72   -        -              34,841,296.85  -         33,502,715.13   
  小计                                                                                                                 
  (三)所有者投入和   -              -               -        -              -              -         -               
  减少资本                                                                                                             
  1、所有者投入资本                                                                                    -               
  2、股份支付计入所有                                                                                  -               
  者权益的金额                                                                                                         
  3、其他                                                                                              -               
  (四)、利润分配     -              -               -        -              -              -         -               
  1、提取盈余公积                                                                                      -               
  2、提取一般风险准备                                                                                  -               
  3、对所有者(或股东                                                                                  -               
  )的分配                                                                                                             
  4、其他                                                                                              -               
  (五)、所有者权益   -              -               -        -              -              -         -               
  内部结转                                                                                                             
  1、资本公积转增资本                                                                                  -               
  (或股本)                                                                                                           
  2、盈余公积转增资本                                                                                  -               
  (或股本)                                                                                                           
  3、盈余公积弥补亏损                                                                                  -               
  4、其他                                                                                              -               
  四、本年年末余额     166,000,000.0  166,031,259.36  -        39,970,266.55  142,642,325.7  -         514,643,851.64  
                       0                                                      3                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:张春昌      主管会计工作负责人:汪训之         会计机构负责人:陈辉林
    
     (二)财务报表附注
    海南椰岛(集团)股份有限公司2007年半年度会计报表附注
    (金额单位:人民币元)
    
    附注1:公司基本情况
    海南椰岛(集团)股份有限公司(以下简称本公司)系经海南省股份制试点领导小组琼股字(1993)13号文批准,由海南海口椰岛饮料公司、海口市房地产投资开发公司、中国工商银行海口市分行劳动服务公司、中国工商银行海南信托投资公司、海南省金融实业发展公司作为发起人,以定向募集方式设立的股份有限公司。本公司于1993年3月27日在海南省工商行政管理局登记注册,原名海南椰岛股份有限公司。1999年9月8日经中国证券监督管理委员会证监发行字[1997]119号文批准,本公司采用“上网定价”方式向社会公开发行人民币普通股5,000万股,发行价每股人民币4.10元,注册资本由原来的RMB11,600万元增至RMB16,600万元。2006年4月10日更名为海南椰岛(集团)股份有限公司,并向海南省工商行政管理局办理了变更注册登记,注册号4600001005483。住所:海口市龙昆北路13—1号,法定代表人:张春昌。
    本公司经营范围为:室内外装饰装修;餐饮、住宿服务;道路运输服务;粮食、药酒、含酒精饮料、啤酒、不含酒精饮料、医疗保健品、营养食品、粮酒食品、副食品、发酵制品、服装、鞋帽、化妆品、洗涤用品、日用百货、五金工具、钢材、建筑材料、装饰材料、工程机械、食品机械、保健制品的销售;淀粉及其制品生产和销售;商品信息咨询服务等(凡需行政许可的项目凭许可证经营)。
    附注2:会计政策、会计估计和前期差错
    2.1财务报表的编制基础
    本公司财务报表以公司持续经营假设为基础,根据实际发生的交易或事项,按财政部2006年2月15日颁布的《企业会计准则》和中国证券监督管理委员会2007年2月15日发布的《公开发行证券的公司信息披露规范问答第7号—新旧会计准则过渡期间比较财务会计信息的编制和披露》的有关规定,并基于以下的会计政策、会计估计进行编制。
    2.2 遵循企业会计准则的声明
    本公司基于上述编制基础编制的财务报表符合企业会计准则的要求,真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。
    2.3 会计年度
    自公历1月1日起至12月31日止。
    2.4记账本位币
    本公司以人民币为记账本位币。
    2.5记账基础及计量属性
    本公司以权责发生制为记账基础,除交易性金融资产、可供出售金融资产、符合条件的投资性房地产、非同一控制下的企业合并、具有商业目的的非货币性资产交换、债务重组、投资者投入非货币资产、交易性金融负债、衍生工具等以公允价值计量外,均以历史成本为计价属性。
    2.6 现金等价物的确定标准
    本公司现金等价物系指持有的期限短(一般是指从购入之日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    2.7外币交易的核算方法
    本公司外币业务发生时,以当月1日中国人民银行公布的市场汇价折算为人民币入账,期末按中国人民银行公布的市场汇价进行调整,由此产生的差异属于筹建期间发生的汇兑损益计入长期待摊费用;属于与购建固定资产有关的外币借款产生的汇兑损益,按照借款费用资本化的原则进行处理;其他汇兑损益均计入当期损益。
    资产负债表日,将外币货币性资产和负债账户余额,按资产负债表日中国人民银行公布的市场汇率中间价折算为记账本位币金额。按照资产负债表日折算汇率折算的记账本位币金额与原账面记账本位币金额的差额,作为汇兑损益处理。其中,与购建固定资产有关的外币借款产生的汇兑损益,按借款费用资本化的原则处理;其余计入当期的财务费用。
    资产负债表日,对以历史成本计量的外币性货币项目,仍按交易发生日中国人民银行公布的市场汇率中间价折算,不改变其原记账本位币金额;对以公允价值计量的外币非货币性项目,按公允价值确定日中国人民银行公布的市场汇率中间价折,由此产生的汇兑损益作为公允价值变动损益,计入当期损益。
    2.8金融资产的核算
    本公司按投资目的和经济实质对拥有的金融资产分为交易性金融资产、可供出售金融资产、应收款项、持有至到期投资四大类。交易性金融资产以公允价值计量且其变动计入当期损益、可供出售金融资产以公允价值计量且其变动计入股东权益,应收款项及持有至到期投资以摊余成本计量。
    金融负债分为以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量的其他金融负债两类。
    2.9应收款项坏账准备的确认标准、计提方法
    2.9.1坏账的确认标准
    (1)债务人破产或死亡,以其破产财产或遗产清偿后仍无法收回的应收款项。
    (2)债务人逾期未履行偿债义务,超过三年确实不能收回的应收款项,经董事会批准后作为坏账。 
    2.9.2坏账损失的核算方法
    本公司采用备抵法核算坏账损失。
    2.9.3坏账准备的计提方法和计提比例
    本公司坏账准备按应收款项(含应收账款和其他应收款)的账龄计提。其计提比例为:账龄在1年以内的,按其余额的3%计提;账龄在1-2年的,按其余额的10%计提;账龄在2-3年的,按其余额的30%计提;逾期3年以上的,按其余额的50%计提,并结合个别认定法,对个别应收款项,若估计其产生的损失大于按上述比例提取的坏账准备,则加大计提比例,直至100%计提。
    2.10存货的核算方法
    2.10.1存货的分类
    本公司存货分为原材料、低值易耗品、包装物、在产品、产成品及库存商品等。
    2.10.2存货取得和发出的计价方法
    存货采用永续盘存制,购入原材料、库存商品按实际成本计价,发出时按加权平均法结转成本;产成品按实际成本计价,发出时按加权平均法结转成本;包装物于领用时一次摊销,低值易耗品采用五五摊销法摊销。
    2.10.3存货跌价准备的确认标准、计提方法
    期末存货按成本与可变现净值孰低计价。本公司期末对存货进行全面清查,如由于存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因使存货可变现净值低于成本,则按其差额计提存货跌价准备。
    2.11固定资产计价及折旧方法
    2.11.1固定资产标准
    固定资产是指使用年限超过一年的房屋、建筑物、机器、机械、运输工具及其他与生产、经营有关的设备、器具、工具等。
    2.11.2固定资产分类、计价方法和折旧方法
    固定资产按取得时的实际成本作为入账价值;债务重组取得债务人用以抵债的固定资产,以受让固定资产的公允价值为基础确定其入账价值;非货币性交易换入的固定资产,该项交换具有商业实质并且换入或换出资产的公允价值能够可靠计量的,以换出资产的公允价值为基础确定其入账价值,除此之外的非货币性交易换入的固定资产,以换出资产的账面价值确定其入账价值。 融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者作为入账价值。
    固定资产折旧采用平均年限法分类计提,各类固定资产预计经济使用年限、预计残值率及年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                   预计经济使用年限                  预计残值率(%)               年折旧率(%)                 
  房屋建筑物             20-40                             5                             4.750-2.375                   
  机器设备               10-20                             5                             9.500-4.750                   
  运输设备               8-10                              5                             11.875-9.500                  
  工具器具               5-10                              5                             19.000-9.500                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.11.3固定资产减值准备的确认标准、计提方法
    本公司期末对固定资产逐项进行检查,如果由于市价持续下跌或技术陈旧、损坏、长期闲置等原因导致可收回金额低于账面价值的,按单项固定资产可收回金额低于账面价值的差额计提固定资产减值准备。
    2.12在建工程核算方法
    2.11.1在建工程的分类
    公司首先按在建工程项目进行分类,其次,按“建筑工程”、“安装工程”、“在安装设备”、“待摊支出”以及单项工程等进行明细核算。
    2.11.2在建工程计价方法
    在建工程按实际成本计价,与在建工程直接相关的借款利息和外币折算差额,在该项资产尚未达到预定可使用状态之前计入该项资产成本。
    2.11.3在建工程结转为固定资产的时点
    在建工程自达到预定可使用状态之日起转为固定资产。
    2.11.3在建工程减值准备的确认标准、计提方法
    本公司期末对在建工程逐项进行检查,如果有迹象表明期末在建工程项目存在已经发生减值的情形,按可收回金额低于账面价值的差额,按单项计提在建工程减值准备。
    2.13无形资产核算方法
    2.13.1无形资产计价方法
    无形资产按取得时实际成本入账,债务重组取得债务人用以抵债的无形资产,按受让无形资产的公允价值为基础确定其入账价值;非货币性交易换入的无形资产,该项交换具有商业实质并且换入或换出资产的公允价值能够可靠计量的,以换出资产的公允价值为基础确定其入账价值,除此之外的非货币性交易换入的无形资产,以换出无形资产的账面价值为基础确定其入账价值。
    2.13.2无形资产摊销方法
    使用寿命有限的无形资产,在其使用寿命内系统合理地摊销,采用直线法摊销。使用寿命不确定的无形资产,不进行摊销。公司摊销无形资产,自无形资产可供使用时起,至不再作为无形资产确认时止。
    2.13.3无形资产减值准备的确认标准、计提方法
    本公司期末对无形资产逐项进行检查,如果存在某项无形资产已被其他新技术等所取代,使其为公司创造经济利益的能力受到重大不利影响,或某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复,或某项无形资产已超过法律保护期限,但仍然具有部分使用价值以及其他足以证明某项无形资产实质上已经发生减值的情形,则对可收回金额低于账面价值的差额,按单项计提无形资产减值准备。
    2.14长期股权投资核算方法
    2.14.1长期股权投资初始计量:同一控制下的企业合并取得的长期股权投资,按照取得被合并方所有者权益账面价值的份额作为初始投资成本。非同一控制下的企业合并取得的长期股权投资,按照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,以支付现金取得的长期股权投资,按照实际支付的购买价格作为初始投资成本。公司投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本。通过非货币性资产交换取得的长期股权投资,该项交换具有商业实质并且换入或换出资产的公允价值能够可靠计量的,以换出资产的公允价值为基础确定其入账价值,除此之外的非货币性交易换入的长期股权投资,以换出资产的账面价值为基础确定其入账价值。通过债务重组取得的长期股权投资,以受让的长期股权投资的公允价值作为其初始投资成本。
    2.14.2长期股权投资后续计量
    公司对被投资单位实施控制的长期股权投资、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,公司对子公司长期股权投资,编制合并财务报表时调整为权益法。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。
    2.14.3长期股权投资的收益确认
    采用成本法核算的长期股权投资,以被投资单位宣告分派的现金股利或利润,确认为当期投资收益,确认的投资收益,仅限于被投资单位接受投资后产生的累计净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。采用权益法核算的长期股权投资,公司按照应享有或分担的被投资单位实现的净损益的份额,确认投资收益。
    2.14.4长期投资减值准备的确认标准、计提方法
    本公司期末对长期投资逐项进行检查,如果由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,按可收回金额低于账面价值的差额计提长期投资减值准备。
    2.15借款费用资本化的确认原则及核算方法
    借款费用包括因借款而发生的利息、折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额。
    借款费用在同时具备资产支出已经发生、借款费用已经发生和为使资产达到预定可使用状态所必要的购建活动已经开始三个条件下,于发生时予以资本化。其他借款费用,于发生当期确认为费用。
    符合资本化条件的资产在购建活动或者生产过程中发生非正常中断,并且中断时间连续超过三个月,则暂停其借款费用资本化,将其确定为当期费用,直至资产的购建活动重新开始。
    当所购建或者生产符合资本化条件的资产达到预定可使用状态或者可销售状态时,停止其借款费用资本化,以后发生的借款费用于发生当期确认为费用。
    在资本化期间,为购建或者生产符合资本化条件的资产而占用了一般借款的,公司根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    2.16长期待摊费用摊销方法
    长期待摊费用按实际成本入账,在受益期内采用直线法平均摊销。
    2.17职工福利薪酬
    职工薪酬包括:职工工资、奖金、津贴和补贴;职工福利费;养老保险、失业保险、工伤保险、医疗保险、生育保险等社会保险费;住房公积金;职工工会经费、教育经费;非货币性福利;因解除与职工的劳动关系而给予的补偿;其他与获得职工提供的服务的相关支出。
    在职工为公司提供服务的会计期间,将应付的职工薪酬确认为负债。除因解除与职工的劳动关系给予的补偿外,根据职工提供服务的受益对象,分别记入固定资产成本、在建工程成本、无形资产成本、产品成本或劳务成本。除上述之外的职工薪酬直接计入当期损益。
    为职工交纳的养老保险、医疗保险、失业保险、工伤保险、生育保险、住房公积金、工会经费、职工教育经费按照工资总额的一定比例计算,上述各项费用的计提基数和比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       计提基数                            计提比例                 备注                         
  养老保险                   上年度工资总额                      20.0%                    每年核定一次                 
  医疗保险                   上年度工资总额                      6.0%                     每年核定一次                 
  失业保险                   上年度工资总额                      2.0%                     每年核定一次                 
  工伤保险                   上年度工资总额                      1.0%                     每年核定一次                 
  生育保险                   上年度工资总额                      0.5%                     每年核定一次                 
  住房公积金                 上年度工资总额                      5.0%                     每年核定一次                 
  工会经费                   本年度工资总额                      2.0%                     每年核定一次                 
  职工教育经费               本年度工资总额                      1.5%                     每年核定一次                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
在职工劳动合同到期前,公司解除与职工的劳动关系或鼓励职工自愿接受裁减而给予的补偿,确认为预计负债,同时计入当期损益。
    2.18预计负债核算方法
    2.18.1预计负债的确认原则
    若与或有事项相关的业务在同时符合该义务是公司承担的现时义务、该义务的履行很可能导致经济利益流出公司、该义务的金额能够可靠地计量三个条件时,将其确认为预计负债。
    2.18.2预计负债的最佳估计数的确定方法
    预计负债金额是清偿该负债所需支出的最佳估计数。如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下金额的平均数确定;如果所需支出不存在一个金额范围,或有事项涉及单个项目时最佳估计数按最可能发生金额确定,或有事项涉及多个项目时最佳估计数按各种可能发生额及发生概率计算确定。
    确认负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
    2.19收入确认原则
    2.19.1销售商品收入:本公司在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制,与交易相关的经济利益能够流入企业,相关收入和成本能够可靠地计量时,确认商品销售收入的实现。
    2.19.2 提供劳务收入:提供劳务的收入,如劳务的开始和完成在同一年度,则在劳务已完成,与提供劳务相关的经济利益能够流入公司,相关的收入和成本能够可靠计量时确认收入。如劳务的开始和完成分属不同的会计年度,则在劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入企业,劳务的完成程度能够可靠地确定均能满足时在资产负债表日按完工百分比法确认相关的劳务收入,上述条件不能同时满足时,已发生的成本预期可以补偿按已发生预期可以补偿的成本金额确认为劳务收入,已发生成本不能得到补偿,则不确认收入,将已发生的成本确认为当期费用。
    2.19.3 让渡资产使用权收入:与交易相关的经济利益很可能流入公司,收入金额能够可靠地计量时,确认资产使用费收入的实现。
    2.20所得税的会计处理方法
    2.21.1所得税会计核算方法
    本公司所得税的会计处理方法采用资产负债表债务法。
    2.20.2递延所得税资产的确认依据
    当资产的账面价值小于其计税基础、负债的账面价值大于其计税基础以及未作为资产、负债确认的项目、可抵扣亏损及税款抵减产生的暂时性差异,在估计的未来期间能够取得足够的应纳税额用以利用该可抵扣暂时性差异时,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,确认递延所得税资产。
    2.21合并会计报表的编制方法
    2.21.1合并范围的确定原则
    本公司以控制为基础确定合并财务报表的合并范围。合并会计报表合并范围系根据财政部《企业会计准则-合并会计报表》的规定,将本公司控制的所有子公司以及本公司控制的特殊目的的主体被投资单位纳入合并范围。本公司不能控制的被投资单位,不纳入合并财务报表的合并范围。
    2.21.2合并会计报表的编制方法
    本公司合并会计报表以母公司、纳入合并范围的子公司的会计报表和其他有关资料为依据,按照《企业会计准则-合并会计报表》的规定编制而成。合并时,对本公司内部之间的投资、资金往来、购销业务及其他交易等进行了相互抵销,子公司所采用的会计政策和会计处理方法与母公司不一致时,按照母公司所采用的会计政策和会计处理方法进行了调整。
    附注3:税 项
    3.1流转税及附加税费的适用税率
    (1)增值税:产品销售收入按17%税率计算销项税额,扣除当期允许抵扣的进项税额后的余额交纳;其中,自营出口销项税额按“免、抵、退”办法抵减内销产品应纳增值税额;
    (2)消费税:白酒、大曲酒的比例税率按主营业务收入的20%计交,定额税率按0.50元/斤(500克)或0.50元/500毫升从量计交;三椰春酒、米酒、鹿龟酒、配制酒按主营业务收入的10%计交;
    (3)营业税:按当期应税收入的5%计交;
    (4)城市维护建设税:海南地区按当期应交增值税、消费税和营业税的7%或5%计交;上海地区按当期应交增值税、消费税和营业税的1%计交;
    (5)教育费附加:海南地区按当期应交增值税、消费税和营业税的3%计交;上海地区按主营业务收入的0.03%计交;
    (6)房产税:按房屋原值扣除30%的余值后按1.2%或按房租收入的12%计交;
    (7)河道维护建设费:按当期应交增值税、消费税和营业税的1%计交。
    3.2企业所得税的适用税率
    海南地区适用的企业所得税税率为15%;上海地区按主营业务收入的2.31%计交;其他地区适用的企业所得税税率为33%。
    附注4:企业合并及合并财务报表
    4.1、控股子公司情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称            注册地    法定代表   注册资本  经营范围                    本公司对其  期末所享权   所占权益比例 
                                人         (RMB)                               实际投资额  益           直接   间接  
  上海椰岛企业发展有  上海市青  梁耀       50,000,0  销售预包装食品、装饰材料、  50,000,000  127,660,863  80.00  20.00 
  限公司              浦区                 00.00     室内装潢                    .00         .73          %      %     
  上海翔风物流有限公  上海市青  佘卫东     10,000,0  仓储服务,销售物流设备、化  9,650,000.  67,245,180.  93.50  3.50% 
  司                  浦区                 00.00     妆品及原料                  00          53           %            
  上海椰岛贸易有限公  上海市青  王黎明     10,000,0  销售预包装食品、酒、机械设  9,620,000.  4,236,179.4  49.00  25.00 
  司                  浦区                 00.00     备、室内装潢                00          6            %      %     
  上海椰鹏商贸有限公  上海市青  梁 硕     6,000,00  销售服装鞋帽、化妆品、洗涤  6,000,000.  36,121,356.        100.0 
  司                  浦区                 0.00      用品                        00          26                  0%    
  上海椰昌贸易有限公  上海市青  张武谊     5,000,00  服装鞋帽、化妆品、洗涤用品  5,000,000.  51,707,912.        100.0 
  司                  浦区                 0.00      销售                        00          48                  0%    
  上海言实贸易有限公  上海市青  曾进先     5,000,00  销售酒、预包装食品、散装食  5,000,000.  28,310,605.        100.0 
  司                  浦区                 0.00      品                          00          86                  0%    
  上海椰阔商贸有限公  上海市青  马静       5,000,00  酒类批发、酒类商品零售、销  3,000,000.  3,967,555.8        60.00 
  司                  浦区                 0.00      售预包装食品                00          1                   %     
  上海元朗实业有限公  上海市青  刘洪亮     3,000,00  绿化工程、室内外装潢、预包  3,000,000.  7,880,576.2        100%  
  司                  浦区                 0.00      装食品                      00          4                         
  上海云方起工贸有限  上海市青  支源       3,000,00  食品销售管理、酒类、商务信  3,000,000.  83,498,932.  85.00  15.00 
  公司                浦区                 0.00      息咨询                      00          64           %      %     
  上海盈动物流有限公  上海市普  王黎明     3,000,00  货运代理、食品、瓶装酒销售  1,800,000.                    60.00 
  司                  陀区                 0.00                                  00                              %     
  海南椰岛酒业有限公  海南省澄  张春昌     10,000,0  保健品、白酒、饮料、啤酒的  10,000,000  19,713,799.  100.0       
  司                  迈县                 00.00     生产、销售                  .00         68           0%           
  四川邛崃市川源酒业  四川省邛  陈顺初     5,000,00  生产销售酒类产品、批发零售  5,000,000.              90.00  10.00 
  有限公司            崃市                 0.00      农副产品                    00                       %      %     
  海口椰岛酒厂有限公  海南省海  黎炎君     4,000,00  酒类生产、销售、饮料、食品  4,000,000.  8,908,916.3  100.0       
  司                  口市                 0.00      销售                        00          0            0%           
  海南椰岛昌源商贸有  海南省海  支源       1,000,00  酒类、食品、饮料、保健食品  1,000,000.  9,655,238.0  90.00  10.00 
  限公司              口市                 0.00      销售                        00          4            %      %     
  海南洋浦椰岛淀粉工  洋浦开发  何利娟     60,000,0  木薯淀粉开发与加工及销售    60,000,000  42,730,708.  99.17  0.83% 
  业有限公司          区                   00.00                                 .00         40           %            
  儋州椰岛淀粉有限公  海南省儋  何利娟     1,000,00  木薯淀粉加工、销售、木薯种  900,000.00              90.00       
  司                  州市                 0.00      植                                                   %            
  上海力是力工贸有限  上海市闵  支源       3,000,00  销售食品、电子产品、包装设  3,000,000.  11,162,706.  80.00  20.00 
  公司                行区                 0.00      计、咨询                    00          79           %      %     
  上海积谷贸易有限公  上海市闵  刘德明     3,000,00  食品销售管理、商务咨询、投  3,000,000.  3,466,606.1  100%        
  司                  行区                 0.00      资管理咨询                  00          6                         
  海南椰岛健康食品有  海南省海  张春昌     2,000,00  保健食品、食品、保健品的开  1,700,000.  1,363,765.5  85.00       
  限公司              口市                 0.00      发、生产及销售              00          6            %            
  海南椰岛积谷科工贸  海南省澄  马嘉陵     1,150,00  保健品、食品及包装材料生产  1,150,000.  5,873,057.1  100.0       
  有限公司            迈县                 0.00      、销售                      00          5            0%           
  海口市华美保健用品  海南省海  颜圣清     300,000.  瓦楞纸制品加工、卫生材料、  300,000.00  830,023.62   100.0       
  公司                口市                 00        服装                                                 0%           
  海南椰岛益得商贸有  海南省海  刘建国     50,000,0  建筑材料、装饰材料、日用百  50,000,000  43,760,502.  100.0       
  限公司              口市                 00.00     货销售                      .00         28           0%           
  椰岛(集团)洋浦物流  洋浦开发  刘建国     50,000,0  农副产品、化工原料及产品销  47,000,000  59,960,954.  97.50       
  有限公司            区                   00.00     售                          .00         27           %            
  海口开福商贸有限公  海南省海  刘建国     30,000,0  建筑材料、装饰材料、日用百  30,000,000  12,621,769.  10.00  90.00 
  司                  口市                 00.00     货销售                      .00         84           %      %     
  上海申麒工贸有限公  上海市普  刘建国     30,000,0  农畜产品、金属材料、建材销  29,700,000  32,611,915.        99.00 
  司                  陀区                 00.00     售                          .00         81                  %     
  重庆椰岛房地产信息  重庆市渝  孙渝       5,000,00  房地产信息咨询              5,000,000.  3,697,575.9  100.0       
  咨询公司            北区                 0.00                                  00          3            0%           
  中山市椰岛饮料有限  广东省中  张春昌     2,250,00  生产、销售饮料              2,250,000.               83.00  17.00 
  公司                山市                 0.00                                  00                       %      %     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.2合并会计报表合并范围变化
    本年度合并会计报表范围因子公司股权变化减少了海南椰岛洋浦富美实业有限公司、北海椰岛房地产开发有限公司、海南洋浦椰岛贸易有限公司、海南儋州高效农业有限公司、海口黄酒酿造有限公司、海南椰岛天明商贸有限公司、乌苏市中海石油化工有限公司;因子公司清算减少海南椰岛橡胶市场有限责任公司。
    处置前上述子公司净资产和净利润情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  名称                                              处置前净资产                     处置当期净利润                    
  海南椰岛洋浦富美实业有限公司                      -2,070,411.68                    -89,266.51                        
  北海椰岛房地产开发有限公司                        1,000,000.00                     4,470,382.56                      
  海南洋浦椰岛贸易有限公司                          6,128,138.68                                                       
  海南儋州高效农业有限公司                          6,039,392.07                                                       
  海口黄酒酿造有限公司                              1,800,000.00                     -7,275.42                         
  海南椰岛天明商贸有限公司                          1,000,000.00                     -84,704.49                        
  乌苏市中海石油化工有限公司                        4,118,838.32                                                       
  海南椰岛橡胶市场有限责任公司                      5,000,000.00                     -6,622.82                         
  合计                                              23,015,957.39                    4,282,513.32                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注5:合并会计报表主要项目附注
    5.1 货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           期末余额                                             年初余额                                         
                 原币     原币金额        折算汇率  折算的记账本位币  原币      原币金额        折算   折算的记账本位  
                                                    金额                                        汇率   币金额          
  现金           RMB      2,862,393.38              2,862,393.38      RMB       710,192.74             710,192.74      
  银行存款       RMB      160,897,765.59            160,897,765.59    RMB       106,847,488.54         107,410,365.23  
  银行存款       USD      11,577.44       7.6138    88,148.31         USD       11,577.44       7.808  90,404.76       
                                                                                                7                      
  其他货币资金   RMB      7,050,247.48              7,050,247.48      RMB       15,522,506.47          15,522,506.47   
  合计                                              170,898,554.76                                     123,733,469.20  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)报告期末其他货币资金为保证金存款 7,050,247.48元。
    (2)报告期末货币资金除保证金存款7,050,247.48元外,无抵押、冻结等对变现有限制或存放在境外、或有潜在回收风险的款项。
    (3)报告期末货币资金较年初增长38.12%,系因报告期为白糖贸易筹资到账的现金,因市场波动暂缓交易所致。
    5.2 交易性金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  期末公允价值                           年初公允价值                            
  交易性债券投资                                                                                                       
  交易性权益工具投资                                                                                                   
  指定为以公允价值计量且其变动计入当期                                         50,247.48                               
  损益的金融资产                                                                                                       
  衍生金融工具                                                                                                         
  其他                                                                                                                 
  合计                                                                         50,247.48                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.3 应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                               期末余数                               年初余数                                   
  银行承兑汇票                       2,650,000.00                           494,444.76                                 
  商业承兑汇票                       800,000.00                             20,000,000.00                              
  合计                               3,450,000.00                           20,494,444.76                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)报告期末无用于抵押的应收票据,无出票人无力履约将票据转为应收账款的票据,以及报告期末背书给他方但尚未到期的票据等情况。
    (2)报告期末应收票据大幅减少,系因年初应收票据到期收款所致。
     5.4 应收账款
    (1)账龄分析及百分比


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄  期末余额                               年初余额                                                                
        账面余额       坏账准备      账面净额  账面金额       坏账准备     账面净额                                    
        金额     比例  金额      比            金额      比   金额     比例                                            
                 %               例                      例%                                                           
  1年   195,340  70.2  5,860,20  3%  189,479,  164,521,  61.  5,108,6  3%      159,413,348.37                          
  以内  ,064.68  4     1.94          862.74    958.87    41   10.50                                                    
  1—2  35,464,  12.7  12,406,6  10  23,058,0  49,525,7  18.  6,423,6  10%     43,102,042.07                           
  年    738.93   5     52.36     %   86.57     17.31     49   75.24                                                    
  2—3  13,320,  4.79  9,399,30  30  3,920,94  16,003,4  5.9  4,866,8  30%     11,136,646.76                           
  年    248.72         8.41      %   0.31      58.80     7    12.04                                                    
  3年   33,974,  12.2  31,004,5  50  2,969,54  37,841,9  14.  32,163,  50%     5,678,218.85                            
  以上  047.36   2     07.17     %   0.19      31.34     13   712.49                                                   
  合计  278,099  100   58,670,6     219,428,  267,893,  100  48,562,          219,330,256.05                          
        ,099.69        69.88         429.81    066.32    .00  810.27                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末应收账款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)应收账款金额前五名的欠款金额合计及占应收账款总额的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     期末余额                                  年初余额                                          
                           金额                  占总额的比例%       金额                      占总额的比例%           
  应收账款前五名合计       85,922,850.99         30.90               65,544,135.20             24.47                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)期末应收账款中全额计提坏账准备的金额为45,598,515.15元,其中1-2年金额为9,844,642.74元,2-3年金额为7,718,905.42元,3年以上的金额为28,034,966.99元。
    5.5 预付账款
    (1)账龄分析及百分比


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                     期末余额                                        年初余额                                    
                           金额                      占总额的比例%         金额                     占总额的比例%      
  1年以内                  76,891,748.87             99.72                 75,605,703.25            96.60              
  1—2年                   217,318.81                0.28                  2,381,417.33             3.04               
  2—3年                                                                   247,318.81               0.31               
  3年以上                                                                  35,380.00                0.05               
  合计                     77,109,067.68             100.00                78,269,819.39            100.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末预付账款中无预付持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)金额较大的预付账款情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                期末余额                    账龄                             内容            
  大连粮基国际贸易有限公司                6,000,000.00                1年以内                          购货款          
  洋浦傲立石化有限公司                    3,000,000.00                1年以内                          购货款          
  海口南翔糖业有限公司                    2,797,463.06                1年以内                          购货款          
  海南商道实业有限公司                    1,000,000.00                1年以内                          购货款          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.6 应收股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          期末余额                            年初余额                           
  海口天明商贸有限公司                          144,906.89                                                             
  北海椰岛房地产开发有限公司                    844,372.22                                                             
  合计                                          989,279.11                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收股利的账龄均在一年以内,预计可收回。
    5.7 其他应收款
    (1)账龄分析及百分比


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄  期末余额                             年初余额                                                                  
        账面余额       坏账准备      账面净  账面金额        坏账准  账面净额                                          
                                     额                      备                                                        
        金额     比例  金额     比           金额      比例  金额    比例                                              
                 %              例                     %                                                               
  1年   48,951,  39.9  1,468,5  3%   47,483  47,239,4  40.5  2,851,  3%    44,388,216.19                               
  以内  745.99   0     52.38         ,193.6  78.65     9     262.46                                                    
                                     1                                                                                 
  1—2  17,646,  14.3  3,327,1  10%  14,319  32,680,9  28.0  4,177,  10%   28,503,802.95                               
  年    929.70   8     06.73         ,822.9  71.28     8     168.33                                                    
                                     7                                                                                 
  2—3  28,740,  23.4  8,622,1  30%  20,118  17,217,4  14.8  10,519  30%   6,698,095.55                                
  年    511.37   2     53.41         ,357.9  63.37     0     ,367.8                                                    
                                     6                       2                                                         
  3年   27,367,  22.3  20,776,  50%  6,590,  19,233,1  16.5  14,016  50%   5,217,117.96                                
  以上  035.74   0     632.76        402.98  43.24     3     ,025.2                                                    
                                                             8                                                         
  合计  122,706  100.  34,194,       88,511  116,371,  100.  31,563        84,807,232.65                               
        ,222.80  00    445.28        ,777.5  056.54    00    ,823.8                                                    
                                     2                       9                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末其他应收款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)其他应收款金额前五名的欠款金额合计及占其他应收款总额的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期末余额                                  年初余额                                    
                                 金额                 占总额的比例%        金额                  占总额的比例%         
  其他应收款前五名合计           53,721,810.84        43.78                55,660,150.08         47.83                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)期末大额欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                           期末余额            占其他应收款总额比例%           欠款时间       欠款原因       
  海南洋浦椰岛贸易有限公司           20,230,050.00       16.49                                          往来款         
  大连椰岛粮油贸易有限公司           12,556,702.38       10.23                                          往来款         
  上海兆佳贸易有限公司               8,905,435.41        7.26                                           往来款         
  海口南茂化工有限公司               7,641,494.00        6.23                                           往来款         
  上海丰德企业发展有限公司           4,388,129.15        3.58                                           往来款         
  合计                               53,721,810.94       43.79                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (5)期末其他应收款中全额计提坏账准备的金额为15,922,245.07元,其中1-2年的金额为1,736,015.29元,3年以上的金额为14,186,229.78元.
    5.8  存 货
    (1)存货账面余额情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   种类           期末余额                                        年初余额                                            
                   余额            跌价准备       期末账面净值     余额              跌价准备        年初账面净值      
  原材料           40,049,955.00   3,029,643.26   37,020,311.74    28,061,510.37     2,917,163.42    25,144,346.95     
  包装物           9,075,998.16    1,381,523.52   7,694,474.64     10,403,469.78     1,381,523.52    9,021,946.26      
  在产品           55,475,025.29                  55,475,025.29    41,158,090.91                     41,158,090.91     
  库存商品         172,479,026.42  3,290,731.68   169,188,294.74   92,506,918.93     2,528,178.66    89,978,740.27     
  低值易耗品       75,044.16                      75,044.16        91,826.06                         91,826.06         
  开发成本         1,978,878.76                   1,978,878.76     12,874,315.84     6,474,000.00    6,400,315.84      
  合计             279,133,927.79  7,701,898.46   271,432,029.33   185,096,131.89    13,300,865.60   171,795,266.29    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)存货跌价准备情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  存货种类      年初余额       本期计提额    本期减少额                   期末余额                                     
                                             转回           转销                                                       
  原材料        2,917,163.42   112,479.84                                 3,029,643.26                                 
  包装物        1,381,523.52                                           1,381,523.52                                 
  库存商品      2,528,178.66   762,553.02                               3,290,731.68                                 
  开发成本      6,474,000.00                               6,474,000.00                                               
                                                                                                                      
  合计          13,300,865.60  875,032.86                 6,474,000.00  7,701,898.46                                 
                                                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)报告期末对存货进行全面清查,由于存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因使存货可变现净值低于成本,则按其差额计提存货跌价准备875,032.86元;报告期公司开发产品成都明日苑实现销售,转销所计提的跌价准备6,474,000.00元。
    (4)报告期末存货较上年同期增加58%,主要系原材料中储存的自制原材料-配制酒液增加47%,库存商品中用于交易的外购白糖增加88%所致。
     5.9 长期股权投资
    (1)分项列示:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                  初始投资金额     年初余额           本期增加         本期减少        期末余额        
  一、权益法核算                                                                                                       
  海南椰岛酒精工业有限公司        24,600,000.00    3,112,185.83                        1,117,630.94    1,994,554.89    
  威海紫薇生物科技有限公司        875,000.00       1,501,064.15       21,152.46                        1,522,216.61    
  小计                                             4,613,249.98       21,152.46        1,117,630.94    3,516,771.50    
  二、成本法核算                                                                                                       
  儋州高效农业有限公司            500,000.00                          301,969.60                       301,969.60      
  石油化工投资                    640,000.00       640,900.00                          640,900.00                      
  海南洋浦椰岛贸易有限公司        200,000.00                          122,562.77                       122,562.77      
  海口黄酒酿造有限公司            400,000.00                          112,348.78                       112,348.78      
  海南珠江建设股份有限公司        349,540.00       349,540.00                                          349,540.00      
  小计                                             990,440.00         536,881.15       640,900.00      886,421.15      
  三、合计                                         5,603,689.98       558,033.61       1,758,530.94    4,403,192.65    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)、联营企业基本情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称     注册地                业务性质                                  持股比例         表决权比例       
  海南椰岛酒精工业   海南省澄迈县马村镇人  二氧化氮、干冰、有机肥料等生产及销售、糖  47.10%           47.10%           
  有限公司           民路92号              蜜、食糖、原糖等购销及进口贸易                                              
  威海紫薇生物科技   山东威海齐鲁大道北、  定型包装金思力牌卵磷脂胶囊的生产,销售    42.00%           42.00%           
  有限公司           祥光公司东                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)、联营企业财务情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                         期末净资产            本期营业收入总额                  本期净利润            
  海南椰岛酒精工业有限公司               4,234,723.76          -                                 -2,372,889.47         
  威海紫薇生物科技有限公司               3,624,325.26          3,794,257.48                      50,363.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.10 固定资产及累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)固定资产原值                                                                                                      
  固定资产类别                年初余额              本期增加               本期减少            期末余额                
  房屋建筑物                  142,930,500.95        435,415.27             1,366,400.00        141,999,516.22          
  机器设备                    106,687,285.46        480,744.70                                107,168,030.16          
  运输设备                    13,681,762.39         198,329.02             438,835.25          13,441,256.16           
  工具器具                    15,451,925.16         232,412.64             323,151.20          15,361,186.60           
  合计                        278,751,473.96        1,346,901.63           2,128,386.45        277,969,989.14          
  (2)累计折旧                                                                                                      
  固定资产类别                年初余额              本期增加               本期减少            期末余额                
  房屋建筑物                  20,870,803.28         2,193,219.90           537,770.54          22,526,252.64           
  机器设备                    51,019,336.20         4,450,976.93                              55,470,313.13           
  运输设备                    6,497,590.76          568,403.08             57,527.28           7,008,466.56            
  工具器具                    6,812,711.91          712,509.13             13,496.77           7,511,724.27            
  合计                        85,200,442.15         7,925,109.04           608,794.59          92,516,756.60           
  (3)固定资产净值                                                                                                      
  房屋建筑物                  122,059,697.67                                                   119,473,263.58          
  机器设备                    55,667,949.26                                                    51,697,717.03           
  运输设备                    7,184,171.63                                                     6,432,789.60            
  工具器具                    8,639,213.25                                                     7,849,462.33            
  合计                        193,551,031.81                                                   185,453,232.54          
  (4)固定资产减值准备                                                                                                  
  固定资产类别                年初余额              本期增加               本期减少            期末余额                
  房屋建筑物                                                                                                           
  机器设备                                                                                                             
  运输设备                    20,436.62                                                        20,436.62               
  工具器具                    325,221.65                                                       325,221.65              
  合计                        345,658.27                                                       345,658.27              
  (5)固定资产净额                                                                                                      
  房屋建筑物                  122,059,697.67                                                   119,473,263.58          
  机器设备                    55,667,949.26                                                    51,697,717.03           
  运输设备                    7,163,735.01                                                     6,412,352.98            
  工具器具                    8,313,991.60                                                     7,524,240.68            
  合计                        193,205,373.54                                                   185,107,574.27          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(6)由在建工程完工转入的固定资产为14,724.22元。
    (7)无置换、担保、抵押、闲置、融资租赁租入固定资产。
    
    5.11 在建工程
    (1)分类列示:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称  预算数   年初余额         本期增加      本期转入固  其他减少数     减值  期末余额        资金来   工程投入 
            (万元                                  定资产数                   准备                  源       占预算的 
            )                                                                                                比例     
  椰岛公寓  2,100    6,963,078.00     14,132.00                 418,973.40           6,558,236.60    自有     95%      
  其他               9,083,620.47     11,429,530.8  14,724.22   277,760.63           20,220,666.51   自有              
                                      9                                                                                
  合计               16,046,698.47    11,443,662.8  14,724.22   696,734.03           26,778,903.11                     
                                      9                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)在建工程减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                              年初余额            本期增加              本期减少           期末余额              
  上海办公楼                        1,425,291.00                                                 1,425,291.00          
  A型宿舍工程                       1,049,600.00                                                 1,049,600.00          
  合计                              2,474,891.00                                                 2,474,891.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)报告期无利息资本化金额。
    (4)报告期末在建工程较年初增长66.88%,主要系本报告期增加对酒精工程项目和老挝木薯工程项目工程投入所致。
    5.12 无形资产
    (1)分类列示:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                 取得  原始金额      年初余额     本期增加   本   本期摊销    累计摊销数     期末余额     剩余摊 
                       方式                                        期                                           销年限 
                                                                   转                                                  
                                                                   出                                                  
  龙华路土地使用权     购买  32,105,720.0  26,601,115.                233,297.52  5,737,902.16   26,367,817.  51.88  
                             0             36                                                      84                  
  儋州那大土地使用权   购买  3,672,581.73  3,080,976.3                35,031.65   626,637.05     3,045,944.6  39.17  
                                           3                                                       8                   
  中山土地使用权       购买  3,921,420.00  2,908,077.6                32,678.50   1,046,020.90   2,875,399.1  47.5   
                                           0                                                       0                   
  上海土地使用权       购买  6,240,000.00  5,234,268.0                65,624.50   1,071,356.50   5,168,643.5  41.33  
                                           0                                                       0                   
  澄迈老城土地使用权   购买  3,234,000.00  2,845,920.0                26,950.00   415,030.00     2,818,970.0  43.5   
                                           0                                                       0                   
  海口滨濂村土地使用   购买  4,281,354.57  3,617,564.4                9,005.73    672,795.90     3,608,558.6  52.94  
  权                                       0                                                       7                   
  邛崃川源土地使用权   购买  800,000.00    704,000.22                 7,999.98    103,999.76     696,000.24   43.5   
  上海土地使用权       购买  4,370,000.00  3,719,625.0                34,062.50   684,437.50     3,685,562.5  41.93  
                                           0                                                       0                   
  洋浦开发区土地使用   购买  7,020,348.39  6,724,578.9                50,108.65   345,878.12     6,674,470.2  67.5   
  权                                       2                                                       7                   
  山兰玉液商标权       购买  155,500.00    7,404.80                   7,404.80    155,500.00     -                  
  商标专利权           购买  110,481.00    56,555.75                  7,898.85    61,824.10      48,656.90    3.08   
  商标使用权           购买  23,000.00     16,500.00                  1,099.98    7,599.98       15,400.02    33.85  
  包装专利权           购买  26,590.00     4,430.92                   4,430.92    26,590.00      -                  
  软件                 购买  6,420.00      4,815.00                   4,815.00    6,420.00       -                  
  网络防火墙           购买  23,520.00     9,800.00                   2,940.00    16,660.00      6,860.00     0.75   
  老城土地             购买  7,395,117.95  7,013,393.1  331,050.0      61,625.98   112,300.78     7,282,817.1  59     
                                           0            5                                          7                   
  合计                                    62,549,025.  331,050.0      584,974.56  11,090,952.75  62,295,100.        
                                           40           5                                          89                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)无形资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                年初余额              本期增加          本期减少         期末余额                
  海口滨濂村土地使用权                2,453,193.00                                             2,453,193.00            
  合计                                2,453,193.00                                             2,453,193.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.13 长期待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类         原始金额       年初余额      本期增加  本期摊销      累计摊销     本期减少   期末余额     剩余摊销年限  
  路面工程     122,366.34     7,842.22                7,842.22                                                     
  房屋维修费   175,142.00     37,664.56               21,908.6                            15,755.96    0.58          
  其他         217,554.45     139,618.59              20,298.81                           119,319.78   11            
  合计         515,062.79     185,125.37              50,049.63                           135,075.74                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.14递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末余额                                年初余额                              
  坏账准备                               3,216,195.97                            2,652,116.67                          
  在建工程减值准备                       816,714.03                              816,714.03                            
  合计                                   4,032,910.00                            3,468,830.70                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.15资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           年初余额          本期计提额       本期减少额                        期末余额         
                                                                    转回             转销                              
  一、坏帐准备                   80,126,634.16     17,080,741.38                     4,342,260.38     92,865,115.16    
  二、存货跌价准备               13,300,865.60     875,032.86                        6,474,000.00     7,701,898.46     
  三、长期股权投资减值准备       5,320,676.66                       5,320,676.66                                       
  四、固定资产减值准备           345,658.27                                                           345,658.27       
  五、在建工程减值准备           2,474,891.00                                                         2,474,891.00     
  六、无形资产减值准备           2,453,193.00                                                         2,453,193.00     
  七、其他                                                                                                             
  合计                           104,021,918.69    17,955,774.24    5,320,676.66     10,816,260.38    105,840,755.89   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     5.16  短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                                 币种               期末余额                    年初余额                     
  信用借款                                 RMB                260,000,000.00              110,000,000.00               
  保证借款                                 RMB                30,000,000.00               53,000,000.00                
  抵押借款                                                                                                             
  合计                                                        290,000,000.00              163,000,000.00               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)无已到期未偿还的借款。
    (2)报告期末短期借款较年初大幅增加,系因公司本报告期配制酒液增加储量,增加原材料采购资金借款和增加白糖贸易借款所致。
    5.17 应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                              期末余额                  年初余额                     备注                        
  银行承兑汇票                      50,000,000.00             50,000,000.00                保证金                      
  合计                              50,000,000.00             50,000,000.00                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付票据款50,000,000.00元于2007年10月25日到期。
    5.18 应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)、余额列示                          期末余额                                年初余额                              
  金额                                   130,817,778.21                          99,037,803.48                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)期末应付账款中无应付持有本公司5%(含5%)以上表决权股份的股东单位款项。
    5.19 预收款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)、余额列示                          期末余额                                年初余额                              
  金额                                   36,493,861.66                           25,535,457.94                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)期末预收账款中无预收持有本公司5%(含5%)以上表决权股份的股东单位款项。
    (3)预收账款期末数较年初数增加42.91%,系预收客户货款增加所致。
    5.20 应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    年初余额                本期增加额              本期支付额             期末余额              
  工资                    2,927,469.04            16,874,773.01           17,753,734.67          2,048,507.38          
  职工福利费              9,592,428.92                                   3,271,778.38           6,320,650.54          
  社会保险费              -20,404.93              2,199,177.61            2,162,274.30           16,498.38             
  住房公积金              -1,453.50               239,565.15              235,863.00             2,248.65              
  工会经费                1,820,592.65            337,495.45              307,935.90             1,850,152.20          
  教育经费                1,979,065.11            253,121.58              126,665.18             2,105,521.51          
  辞退福利                                       2,000.00                2,000.00                                     
  合计                    16,297,697.29           19,906,132.80           23,860,251.43          12,343,578.66         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
无拖欠性质工资或工效挂勾部分。
    5.21 应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                    期末余额                               年初余额                              
  增值税                                  -18,302,112.79                         13,555,816.46                         
  营业税                                  475,597.25                             486,935.50                            
  消费税                                  1,848,540.93                           10,372,576.74                         
  城市维护建设税                          704,811.90                             1,169,470.28                          
  企业所得税                              2,296,012.50                           1,441,236.39                          
  个人所得税                              923,325.45                             115,150.50                            
  房产税                                  114,545.41                             132,350.45                            
  土地使用税                              94,426.21                              8,882.81                              
  土地增值税                                                                    64,754.88                             
  印花税                                                                        117,207.39                            
  教育费附加                              281,937.44                             517,627.37                            
  河道维护建设费                          84,176.95                              89,061.17                             
  合计                                    -11,478,738.75                         28,071,069.94                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应交税费期末数比年初数大幅减少,系报告期增值税进项税增加所致。
    5.22应付利息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末余额                                年初余额                              
  流动资金借款利息                       448,800.00                              252,632.41                            
  合计                                   448,800.00                              252,632.41                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.23 应付股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投资者名称                             期末余额                       年初余额                 欠付股利原因          
  海口市国有资产经营有限公司             8,579,845.88                   7,201,000.00             尚未领取              
  贵州神采广告有限公司                   2,711,944.32                   2,280,000.00             尚未领取              
  海南琪琳包装有限公司                   1,392,564.80                   1,058,382.00             尚未领取              
  深圳市慧能(集团)有限公司               870,000.00                     750,000.00               尚未领取              
  其他投资者                             11,851,005.82                  10,544,708.51            尚未领取              
  合计                                   25,405,360.82                  21,834,090.51                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     5.24 其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)、余额列示                          期末余额                                年初余额                              
  金额                                   22,795,377.38                           25,967,907.17                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末其他应付款中无应付持有本公司5%(含5%)以上表决权股份的股东单位的款项。
     (3)账龄超过3年的其他应付款为4,237,427.84元,其中大额的其他应付款为梁玉梅2,000,000.00元和北京豪文广告有限公司330,000.00元。
    5.25  股 本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                   年初余额      本期变动增减(+、-)                                              期末余额      
                                       发行新   送股          公积金转股  其他            小计                         
                                       股                                                                              
  一、有限售条件股份     65,360,000.0                                     -15,135,529.00                 50,224,471.00 
                         0                                                                                             
  1、国家持股            23,848,613.0                                     -199,626.00                    24,048,239.00 
                         0                                                                                             
  2、国有法人持股                                                                                                      
  3、其他内资持股        41,511,387.0                                     -15,335,155.00                 26,176,232.00 
                         0                                                                                             
  其中:境内非国有法人                                                                                                 
  持股                                                                                                                 
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件股份     100,640,000.                                     15,135,529.00                  115,775,529.0 
                         00                                                                              0             
  1、人民币普通股        100,640,000.                                     15,135,529.00                  115,775,529.0 
                         00                                                                              0             
  2、境内上市的外资股                                                                                                  
  3、境外上市的外资股                                                                                                  
  4、其他                                                                                                              
  三、股份总数           166,000,000.                                                                    166,000,000.0 
                         00                                                                              0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.26资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    年初余额                  本期增加             本期减少             期末余额                 
  股本溢价                157,963,826.06                                                      157,963,826.06           
  股权投资准备            16,839,512.50                                                       16,839,512.50            
  其他资本公积                                                                                                         
  合计                    174,803,338.56                                                      174,803,338.56           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     5.27 盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    年初余额                  本期增加             本期减少               期末余额               
  法定盈余公积            100,827,730.75                                 1,461,129.73           99,366,601.02          
  合计                    100,827,730.75                                 1,461,129.73           99,366,601.02          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期盈余公积减少主要系原控股子公司以盈余公积分配股利所致。
    5.28未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           金额                                                  
  年初未分配利润                                                 92,533,346.17                                         
  加:本期净利润                                                 23,305,283.76                                         
  所有者权益内部结转                                             1,461,129.73                                          
  减:对股东的分配                                               13,280,000.00                                         
  其他利润分配                                                                                                        
  期末未分配利润                                                 104,019,759.66                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)根据2007年2月7日本公司董事会通过的2006年度利润分配预案, 按实现的净利润提取10%的法定盈余公积后,拟以2006年末总股本为基数, 按每10股派0.80元向全体股东分派现金股利13,280,000.00元(含税),上述预案已获本公司股东大会批准,2007年6月25日为分配股利股权登记日,已实施完毕。
    5.29主营业务收入及主营业务成本
    (1)业务分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           本期金额                                              上年同期金额                                    
                 营业收入          营业成本          营业利润          营业收入        营业成本        营业利润        
  酒类           224,445,036.50    95,472,605.79     128,972,430.71    200,403,590.20  90,226,799.44   110,176,790.76  
  贸易           58,235,638.58     55,728,200.07     2,507,438.51      441,162,240.94  440,194,273.28  967,967.66      
  保健品         13,781,392.96     4,042,676.18      9,738,716.78      29,780,163.42   14,595,605.66   15,184,557.76   
  淀粉           6,394,311.39      6,739,342.41      -345,031.02       6,540,153.53    6,650,203.66    -110,050.13     
  其他           18,427,554.63     14,852,301.73     3,575,252.90      6,049,319.06    3,120,506.72    2,928,812.34    
  合计           321,283,934.06    176,835,126.18    144,448,807.88    683,935,467.15  554,787,388.76  129,148,078.39  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

      (2)地区分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          本期金额                                               上年同期金额                                    
                营业收入         营业成本           营业利润           营业收入         营业成本        营业利润       
  华南地区      100,669,235.99   81,373,446.92      19,295,789.07      65,571,570.10    52,007,105.11   13,564,464.99  
  华东地区      119,232,900.84   52,577,834.82      66,655,066.02      505,842,306.94   448,806,261.23  57,036,045.71  
  西南地区      19,065,487.08    8,453,318.23       10,612,168.85      17,851,108.89    8,647,269.55    9,203,839.34   
  华中地区      63,075,580.70    26,449,420.91      36,626,159.79      69,458,189.52    31,903,996.44   37,554,193.08  
  华北地区      16,623,131.89    7,005,948.52       9,617,183.37       14,420,715.23    6,498,574.77    7,922,140.46   
  其他地区      2,617,597.56     975,156.78         1,642,440.78       10,791,576.47    6,924,181.66    3,867,394.81   
  合计          321,283,934.06   176,835,126.18     144,448,807.88     683,935,467.15   554,787,388.76  129,148,078.39 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)本年度和上年度本公司向前五名客户销售的收入总额及占全部销售收入的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         本期金额                                    上年同期金额                                
                               金额             占全部销售收入的比例%     金额                 占全部销售收入的比例% 
  向前五名客户销售的收入总额   131,676,886.48   40.98                      272,568,578.84       39.85                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)报告期主营业务收入较上年同期下降53.02%,主要系因公司调整经营策略,缩减盈利能力较低的贸易业务,致使报告期贸易收入下降382,926,602.36元,较上年同期下降86.82%。
    5.30主营业务税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           本期金额                      上年同期金额                   计交标准                 
  营业税                         113,717.77                    90,706.40                      详见附注3                
  消费税                         8,191,890.82                  8,202,225.53                   详见附注3                
  城建税                         1,067,356.75                  1,167,587.54                   详见附注3                
  教育费附加                     475,046.51                    568,183.69                     详见附注3                
  河道维护建设费                                               113,678.62                     详见附注3                
  资源税                         29,525.63                                                    详见附注3                
  合计                           9,877,537.48                  10,142,381.78                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.31财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               本期金额                              上年同期金额                                
  利息支出                           10,466,739.01                         10,345,382.04                               
  减:利息收入                       626,189.06                            526,584.97                                  
  汇兑损失                           5,072.27                              277,179.83                                  
  减:汇兑收益                                                                                                         
  贴现息                                                                                                               
  减:现金折扣                                                                                                         
  银行手续费                         61,731.10                             45,596.30                                   
  合计                               9,907,353.32                          10,141,573.20                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.32资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               本期金额                              上年同期金额                                
  应收款项坏账准备                   17,080,741.38                         -2,287,334.35                               
  存货跌价准备                       875,032.86                                                                        
  合计                               17,955,774.24                         -2,287,334.35                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期资产减值损失较上年同期大幅增加,主要系因其他应收款三年以上账龄的款项较上年增加,增提坏账准备所致。
    5.33公允价值变动


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                本期金额                              上年同期金额                               
  交易性金融资产                                                                                                       
  投资性房地产                                                                                                         
  衍生工具                                                                  -2,079,893.94                              
  套期保值工具                                                                                                         
  其他                                                                                                                 
  合计                                                                      -2,079,893.94                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.34投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           本期金额                         上年同期金额                         
  成本法股权分红                                 6,654,888.57                                                          
  损益调整                                       -1,096,478.48                    -1,117,630.94                        
  股权投资处置收益                               861,860.58                       -1,894.95                            
  金融工具持有收益                                                                302,426.22                           
  金融工具处置收益                                                                                                     
  委托投资收益                                                                                                         
  其他投资收益                                   203,574.69                                                            
  合计                                           6,623,845.36                     -817,099.67                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期投资收益较上年同期大幅增加,主要系成本法核算下公司本期分红增加所致。
    5.35营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           本期金额                         上年同期金额                         
  非流动资产处置利得                                                                                                   
  政府补助                                       2,627,283.71                     1,705,291.34                         
  罚款利得                                       270.00                           133,420.04                           
  其他                                           196,928.33                       5,367.08                             
  合计                                           2,824,482.04                     1,844,078.46                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.36营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           本期金额                         上年同期金额                         
  非流动资产处置损失                             61,268.98                        38,200.93                            
  公益性捐赠支出                                 5,000.00                                                              
  非公益性捐赠支出                               146,000.00                       471,000.00                           
  罚款支出                                       6,134.95                         5.250.59                             
  其他                                           10,671.60                        207,773.56                           
  合计                                           229,075.53                       722,225.08                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.37 所得税费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 本期金额                                 上年同期金额                           
  当期所得税费用                       5,338,218.69                             1,399,394.28                           
  递延所得税费用                       -564,079.30                              -2,606,856.94                          
  合计                                 4,774,139.39                             -1,207,462.66                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期所得税费用较上年同期大幅增加,主要系因控股酒类子公司盈利能力较上年同期增加,导致当期所得税费用增加所致。
    5.38基本每股收益及稀释每股收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2007年1-6月                                             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净利润                            4.28%          4.28%        0.1404           0.1404          
  扣除非经常性损益后归属于公司普通股股东的净利润          3.69%          3.85%        0.1210           0.1210          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2006年1-6月                                             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净利润                            3.09%          3.14%        0.0967           0.0967          
  扣除非经常性损益后归属于公司普通股股东的净利润          2.92%          2.96%        0.0912           0.0912          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.39收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                            本期金额                             
  其他政府补助收入                                                                1,077,068.79                         
  存款利息收入                                                                    626,189.06                           
  其他                                                                            1,011,512.67                         
  合计                                                                            2,714,770.52                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.40 支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                            本期金额                             
  咨询费                                                                          1,955,049.14                         
  差旅费                                                                          2,431,178.45                         
  业务招待费                                                                      1,701,746.95                         
  办公费                                                                          5,608,519.91                         
  租赁费                                                                          1,336,326.86                         
  运输费                                                                          7,873,801.73                         
  劳务费                                                                          5,585,053.79                         
  广告费                                                                          27,952,283.17                        
  业务费                                                                          3,665,351.24                         
  制作费                                                                          1,506,044.47                         
  其他                                                                            4,884.30                             
  合计                                                                            59,620,240.01                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注6:母公司会计报表主要项目注释
    6.1应收账款及坏账准备
     (1)账龄分析及百分比


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄  期末余额                               年初余额                                                                
        账面余额       坏账准备       账面净   账面余额       坏账准   账面净额                                        
                                      额                      备                                                       
        金额      比   金额     比例           金额     比例  金额     比                                              
                  例%                                   %              例                                              
  1年   20,259,6  38.  607,788  3%    19,651,  39,337,  54.0  1,180,1  3%   38,157,803.48                              
  以内  11.04     60   .33            822.71   941.73   0     38.25                                                    
  1—2  8,164,98  15.  4,737,6  10%   3,427,3  207,056  0.28  20,705.  10%  186,351.14                                 
  年    5.65      56   03.82          81.83    .82            68                                                       
  2—3  5,565,83  10.  5,435,5  30%   130,264  24,547,  33.7  23,075,  30%  1,472,574.35                               
  年    1.15      60   66.29          .86      909.66   0     335.31                                                   
  3年   18,495,0  35.  13,080,  50%   5,414,1  8,758,1  12.0  4,379,0  50%  4,379,053.86                               
  以上  33.20     24   920.80         12.40    07.72    2     53.86                                                    
  合计  52,485,4  100  23,861,        28,623,  72,851,  100.  28,655,       44,195,782.83                              
        61.04     .00  879.24         581.80   015.93   00    233.10                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)年末应收账款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)应收账款金额前五名的欠款金额合计及占应收账款总额的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          期末余额                                   年初余额                                    
                                金额                   占总额的比例%       金额                   占总额的比例%        
  应收账款前五名合计            34,484,019.66          65.70               43,725,544.32          60.02                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)年末应收账款中全额计提坏账准备的金额为17,403,330.51元,,其中1-2年为4,356,783.62元,2-3年5,379,738.50元, 3年以上为7,666,808.39元。
    6.2 其他应收款
    (1)账龄分析及百分比


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄  期末余额                                年初余额                                                               
        账面余额       坏账准备      账面净额   账面余额      坏账准备      账面净额                                   
        金额     比例  金额      比             金额     比   金额      比例                                           
                 %               例                      例%                                                           
  1年   64,717,  33.0  1,941,51  3%  62,775,79  94,226,  51.  2,823,47  3%      91,402,645.45                          
  以内  318.46   1     9.55          8.91       116.95   70   1.50                                                     
  1—2  57,976,  29.5  6,707,04  10  51,269,23  20,482,  11.  4,500,65  10%     15,981,575.14                          
  年    278.96   8     2.89      %   6.07       227.77   24   2.63                                                     
  2—3  18,498,  9.44  6,023,59  30  12,474,53  46,166,  25.  27,062,1  30%     19,104,459.80                          
  年    124.69         4.69      %   0.00       591.61   33   31.81                                                    
  3年   54,821,  27.9  40,079,8  50  14,741,35  21,375,  11.  14,553,2  50%     6,821,767.31                           
  以上  166.30   7     15.32     %   0.98       028.62   73   61.31                                                    
  合计  196,012  100   54,751,9      141,260,9  182,249  100  48,939,5          133,310,447.70                         
        ,888.41        72.45         15.96      ,964.95  .00  17.25                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)年末其他应收款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)其他应收款金额前五名的欠款金额合计及占其他应收款总额的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期末余额                                       年初余额                                 
                               金额                     占总额的比例%         金额                 占总额的比例%       
  其他应收款前五名合计         124,425,958.37           63.48                 113,331,111.08       62.18               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)年末大额欠款单位情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                             期末余额             占其他应收款总额比例%          欠款时间      性质          
  海南洋浦椰岛淀粉工业有限公司         43,402,436.41        22.14                          1-2年         内部往来      
  海口椰岛酒厂有限公司                 32,998,940.16        16.84                          1年以内       内部往来      
  中山市椰岛饮料有限公司               20,524,146.60        10.47                          3年以上       内部往来      
  四川邛崃市川源酒业有限公司           14,943,732.82        7.62                           3年以上       内部往来      
  大连椰岛粮油有限公司                 12,556,702.38        6.41                           2-3年         往来款        
  合计                                 124,425,958.37       63.48                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5)年末其他应收款中全额计提坏账准备的金额为27,026,292.99元,其中账龄1-2年的金额为1,010,461.11元,账龄2-3年的金额为677,367.55元,账龄3年以上的金额为25,338,464.33元。
    6.3长期股权投资
    (1)、分项列示:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                        初始投资金额    年初余额          本期增加    本期减少         期末余额        
  一、权益法核算                                                                                                       
  威海紫薇生物科技有限公司              875,000.00      1,501,064.15      21,152.46                    1,522,216.61    
  海南椰岛酒精工业有限公司              24,600,000.00   3,112,185.83                  1,117,630.94     1,994,554.89    
  小计                                                  4,613,249.98      21,152.46   1,117,630.94     3,516,771.50    
  二、成本法核算                                                                                                       
  海南洋浦椰岛贸易有限公司              9,800,000.00    6,128,138.68                  6,128,138.68     -               
  乌苏市中海石油化工有限公司            4,500,000.00    3,706,954.49                  3,706,954.49     -               
  海口椰岛酒厂有限公司                  3,600,000.00    9,243,261.90                                   9,243,261.90    
  海南椰岛酒业有限公司                  9,500,000.00    15,819,982.01                                  15,819,982.01   
  海口黄酒酿造有限公司                  1,800,000.00    3,932,207.37                  3,932,207.37     -               
  海口市华美保健用品公司                300,000.00      769,065.22                                     769,065.22      
  海南椰岛昌源商贸有限公司              900,000.00      6,858,337.17                                   6,858,337.17    
  上海椰岛企业发展有限公司              40,000,000.00   89,659,748.33                                  89,659,748.33   
  上海椰岛贸易有限公司                  4,900,000.00    7,241,251.73                                   7,241,251.73    
  上海翔风物流有限公司                  350,000.00      43,513,885.73                                  43,513,885.73   
  上海云方起工贸有限公司                2,550,000.00    62,048,942.18                                  62,048,942.18   
  海南椰岛积谷科工贸有限公司            1,000,000.00    5,131,550.19                                   5,131,550.19    
  海南椰岛天明商贸有限公司              1,000,000.00    1,229,611.38                  1,229,611.38     -               
  上海积谷贸易有限公司                  3,000,000.00    2,830,009.98                                   2,830,009.98    
  上海力是力工贸有限公司                2,400,000.00    7,445,820.73                                   7,445,820.73    
  海南椰岛益得商贸有限公司              1,020,000.00    46,398,020.14                                  46,398,020.14   
  海口开福商贸有限公司                  3,000,000.00    1,360,532.25                                   1,360,532.25    
  椰岛(集团)洋浦物流有限公司            47,000,000.00   63,586,345.46                                  63,586,345.46   
  海南洋浦椰岛淀粉工业有限公司          59,500,000.00   46,871,974.80                                  46,871,974.80   
  海南椰岛健康食品有限公司              1,700,000.00    1,500,044.31                                   1,500,044.31    
  重庆椰岛房地产信息咨询公司            5,000,000.00    3,697,575.93                                   3,697,575.93    
  中山椰岛饮料有限公司                  1,867,500.00    270,523.17                                     270,523.17      
  北海椰岛房地产开发有限公司            1,000,000.00    802,318.39                    802,318.39       -               
  海南儋州椰岛高效农业开发有限公司      9,500,000.00    5,737,422.47                  5,737,422.47     -               
  海南珠江建设股份有限公司              349,540.00      349,540.00                                     349,540.00      
  小计                                                  436,133,064.01    -           21,536,652.78    414,596,411.23  
  三、合计                                              440,746,313.99    21,152.46   22,654,283.72    418,113,182.73  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)、联营企业基本情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称     注册地                业务性质                                  持股比例         表决权比例       
  海南椰岛酒精工业   海南省澄迈县马村镇人  二氧化氮、干冰、有机肥料等生产及销售、糖  47.10%           47.10%           
  有限公司           民路92号              蜜、食糖、原糖等购销及进口贸易                                              
  威海紫薇生物科技   山东威海齐鲁大道北、  定型包装金思力牌卵磷脂胶囊的生产,销售    42.00%           42.00%           
  有限公司           祥光公司东                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)、联营企业财务情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                        期末净资产           本期营业收入总额                 本期净利润               
  海南椰岛酒精工业有限公司              4,234,723.76         -                                -2,372,889.47            
  威海紫薇生物科技有限公司              3,624,325.26         3,794,257.48                     50,363.00                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
6.4 主营业务收入及主营业务成本
    (1)按主营业务性质和业务分部列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              本期金额                                           上年同期金额                                    
                    主营业务收入               主营业务成本            主营业务收入             主营业务成本           
  酒类              68,903,616.37              53,097,490.95           48,564,658.79            33,134,597.37          
  保健品                                                               705.13                   428.81                 
  贸易              43,119,658.18              43,566,308.24           347,947,007.86           349,678,905.52         
  其他              6,112,336.93               2,126,091.35            1,660,416.21             1,329,761.48           
  合计              118,135,611.48             98,789,890.54           398,172,787.99           384,143,692.89         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本年度和上年度本公司向前五名客户销售的收入总额及占全部销售收入的比例如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        本期金额                                     上年同期金额                                
                              金额              占全部销售收入的比例%      金额                占全部销售收入的比例%   
  向前五名客户销售的收入总额  309,197,954.29    56.07                      203,819,416.31      51.19                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
6.5 投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 本期金额                                上年同期金额                            
  成本法股权分红                       6,592,692.17                                                                   
  损益调整                             -1,096,478.48                           34,322,180.05                           
  股权投资处置收益                     3,169,851.55                            139.00                                  
  金融工具持有收益                                                                                                     
  金融工具处置收益                                                             125,235.12                             
  委托投资收益                                                                                                        
  其他投资收益                                                                                                        
  合计                                 8,666,065.24                            34,447,554.17                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注7:关联方关系及交易
    7.1存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                 注册地址     主营业务                                     与本企业关  经济性质     法定代表 
                                                                                     系                       人       
  海口市国有资产经营有限   海南省海口   集中管理财政性建设资金、统筹安排各种专项资   第一大股东  有限责任公   符俏敏   
  公司                     市           金、借资、融资等                                         司                    
  海口椰岛酒厂有限公司     海南省海口   酒类生产、销售、饮料、食品销售               子公司      有限责任公   黎炎君   
                           市                                                                    司                    
  海南椰岛酒业有限公司     海南省澄迈   保健品、白酒、饮料、啤酒的生产、销售         子公司      有限责任公   张春昌   
                           县                                                                    司                    
  海口市华美保健用品公司   海南省海口   瓦楞纸制品加工、卫生材料、服装               子公司      有限责任公   颜圣卿   
                           市                                                                    司                    
  海南椰岛昌源商贸有限公   海南省海口   酒类、食品、饮料、保健食品销售               子公司      有限责任公   支源     
  司                       市                                                                    司                    
  海南椰岛益得商贸有限公   海南省海口   建筑材料、装饰材料、日用百货销售             子公司      有限责任公   刘建国   
  司                       市                                                                    司                    
  海口开福商贸有限公司     海南省海口   建筑材料、装饰材料、日用百货销售             子公司      有限责任公   刘建国   
                           市                                                                    司                    
  海南椰岛健康食品有限公   海南省海口   保健食品、食品、保健品的开发、生产及销售     子公司      有限责任公   张春昌   
  司                       市                                                                    司                    
  儋州椰岛淀粉有限公司     海南省儋州   木薯淀粉加工、销售、木薯种植                 子公司      有限责任公   何利娟   
                           市                                                                    司                    
  海南椰岛积谷科工贸有限   海南省澄迈   保健品、食品及包装材料生产、销售             子公司      有限责任公   马嘉陵   
  公司                     县                                                                    司                    
  椰岛(集团)洋浦物流有限   洋浦开发区   农副产品、化工原料及产品销售                 子公司      有限责任公   黎炎君   
  公司                                                                                           司                    
  海南洋浦椰岛淀粉工业有   洋浦开发区   木薯淀粉开发与加工及销售                     子公司      有限责任公   何利娟   
  限公司                                                                                         司                    
  上海椰岛企业发展有限公   上海市青浦   销售预包装食品、装饰材料、室内装潢           子公司      有限责任公   梁耀     
  司                       区                                                                    司                    
  上海椰岛贸易有限公司     上海市青浦   销售预包装食品、酒、机械设备、室内装潢       子公司      有限责任公   王黎明   
                           区                                                                    司                    
  上海翔风物流有限公司     上海市青浦   仓储服务,销售物流设备、化妆品及原料         子公司      有限责任公   佘卫东   
                           区                                                                    司                    
  上海云方起工贸有限公司   上海市青浦   食品销售管理、酒类、商务信息咨询             子公司      有限责任公   支源     
                           区                                                                    司                    
  重庆椰岛房地产信息咨询   重庆市渝北   房地产信息咨询                               子公司      有限责任公   孙渝     
  公司                     区                                                                    司                    
  四川邛崃市川源酒业有限   四川省邛崃   生产销售酒类产品、批发零售农副产品           子公司      有限责任公   陈顺初   
  公司                     市                                                                    司                    
  中山市椰岛饮料有限公司   广东省中山   生产、销售饮料                               子公司      有限责任公   张春昌   
                           市                                                                    司                    
  上海盈动物流有限公司     上海市普陀   货运代理、食品、瓶装酒销售                   子公司      有限责任公   王黎明   
                           区                                                                    司                    
  上海申麒工贸有限公司     上海市普陀   农畜产品、金属材料、建材销售                 子公司      有限责任公   刘建国   
                           区                                                                    司                    
  上海椰昌贸易有限公司     上海市青浦   服装鞋帽、化妆品、洗涤用品销售               子公司      有限责任公   张武谊   
                           区                                                                    司                    
  上海椰阔商贸有限公司     上海市青浦   酒类批发、酒类商品零售、销售预包装食品       子公司      有限责任公   马静     
                           区                                                                    司                    
  上海言实贸易有限公司     上海市青浦   销售酒、预包装食品、散装食品                 子公司      有限责任公   曾进先   
                           区                                                                    司                    
  上海椰鹏商贸有限公司     上海市青浦   销售服装鞋帽、化妆品、洗涤用品               子公司      有限责任公   梁 硕   
                           区                                                                    司                    
  上海力是力工贸有限公司   上海市闵行   销售食品、电子产品、包装设计、咨询           子公司      有限责任公   支源     
                           区                                                                    司                    
  上海积谷贸易有限公司     上海市闵行   食品销售管理、商务咨询、投资管理咨询         子公司      有限责任公   刘德明   
                           区                                                                    司                    
  上海元朗实业有限公司     上海市青浦   绿化工程、室内外装潢、预包装食品             子公司      有限责任公   刘洪亮   
                           区                                                                    司                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.2 存在控制关系的关联方注册资本及变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                               年初数                 本期增加          本期减少        期末数             
  海口市国有资产经营有限公司               300,000,000.00                                           300,000,000.00     
  海口椰岛酒厂有限公司                     4,000,000.00                                             4,000,000.00       
  海南椰岛酒业有限公司                     10,000,000.00                                            10,000,000.00      
  海口市华美保健用品公司                   300,000.00                                               300,000.00         
  海南椰岛昌源商贸有限公司                 1,000,000.00                                             1,000,000.00       
  海南椰岛益得商贸有限公司                 50,000,000.00                                            50,000,000.00      
  海口开福商贸有限公司                     30,000,000.00                                            30,000,000.00      
  海南椰岛健康食品有限公司                 2,000,000.00                                             2,000,000.00       
  儋州椰岛淀粉有限公司                     1,000,000.00                                             1,000,000.00       
  海南椰岛积谷科工贸有限公司               1,150,000.00                                             1,150,000.00       
  椰岛(集团)洋浦物流有限公司               50,000,000.00                                            50,000,000.00      
  海南洋浦椰岛淀粉工业有限公司             60,000,000.00                                            60,000,000.00      
  上海椰岛企业发展有限公司                 50,000,000.00                                            50,000,000.00      
  上海椰岛贸易有限公司                     10,000,000.00                                            10,000,000.00      
  上海翔风物流有限公司                     10,000,000.00                                            10,000,000.00      
  上海云方起工贸有限公司                   3,000,000.00                                             3,000,000.00       
  重庆椰岛房地产信息咨询公司               5,000,000.00                                             5,000,000.00       
  四川邛崃市川源酒业有限公司               5,000,000.00                                             5,000,000.00       
  中山市椰岛饮料有限公司                   2,250,000.00                                             2,250,000.00       
  上海盈动物流有限公司                     3,000,000.00                                             3,000,000.00       
  上海申麒工贸有限公司                     30,000,000.00                                            30,000,000.00      
  上海椰昌贸易有限公司                     5,000,000.00                                             5,000,000.00       
  上海椰阔商贸有限公司                     5,000,000.00                                             5,000,000.00       
  上海言实贸易有限公司                     5,000,000.00                                             5,000,000.00       
  上海椰鹏商贸有限公司                     6,000,000.00                                             6,000,000.00       
  上海力是力工贸有限公司                   3,000,000.00                                             3,000,000.00       
  上海积谷贸易有限公司                     3,000,000.00                                             3,000,000.00       
  上海元朗实业有限公司                     3,000,000.00                                             3,000,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.3 存在控制关系的关联方所持股份或权益及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                 年初数                 本期增加              本期减少                期末数               
                             金额          比例     金额         比例     金额           比例     金额         比例    
  海口市国有资产经营有限公   23,848,613.0  14.37%                                                 23,848,613.  14.37%  
  司                         0                                                                    00                   
  海口椰岛酒厂有限公司       4,000,000.00  100.00%                                                4,000,000.0  100.00% 
                                                                                                  0                    
  海南椰岛酒业有限公司       10,000,000.0  100.00%                                                10,000,000.  100.00% 
                             0                                                                    00                   
  海口市华美保健用品公司     300,000.00    100.00%                                                300,000.00   100.00% 
  海南椰岛昌源商贸有限公司   1,000,000.00  100.00%                                                1,000,000.0  100.00% 
                                                                                                  0                    
  海南椰岛益得商贸有限公司   50,000,000.0  100.00%                                                50,000,000.  100.00% 
                             0                                                                    00                   
  海口开福商贸有限公司       30,000,000.0  100.00%                                                30,000,000.  100.00% 
                             0                                                                    00                   
  海南椰岛健康食品有限公司   1,700,000.00  85.00%                                                 1,700,000.0  85.00%  
                                                                                                  0                    
  儋州椰岛淀粉有限公司       900,000.00    90.00%                                                 900,000.00   90.00%  
  海南椰岛积谷科工贸有限公   1,150,000.00  100.00%                                                1,150,000.0  100.00% 
  司                                                                                              0                    
  椰岛(集团)洋浦物流有限公   47,000,000.0  97.00%                                                 47,000,000.  97.00%  
  司                         0                                                                    00                   
  海南洋浦椰岛淀粉工业有限   60,000,000.0  100.00%                                                60,000,000.  100.00% 
  公司                       0                                                                    00                   
  上海椰岛企业发展有限公司   50,000,000.0  100.00%                                                50,000,000.  100.00% 
                             0                                                                    00                   
  上海椰岛贸易有限公司       7,400,000.00  74.00%                                                 7,400,000.0  74.00%  
                                                                                                  0                    
  上海翔风物流有限公司       9,350,000.00  93.50%                                                 9,350,000.0  93.50%  
                                                                                                  0                    
  上海云方起工贸有限公司     2,550,000.00  85.00%                                                 2,550,000.0  85.00%  
                                                                                                  0                    
  重庆椰岛房地产信息咨询公   5,000,000.00  100.00%                                                5,000,000.0  100.00% 
  司                                                                                              0                    
  四川邛崃川源酒业有限公司   5,000,000.00  100.00%                                                5,000,000.0  100.00% 
                                                                                                  0                    
  中山市椰岛饮料有限公司     2,250,000.00  100.00%                                                2,250,000.0  100.00% 
                                                                                                  0                    
  上海盈动物流有限公司       1,800,000.00  60.00%                                                 1,800,000.0  60.00%  
                                                                                                  0                    
  上海申麒工贸有限公司       29,700,000.0  99.00%                                                 29,700,000.  99.00%  
                             0                                                                    00                   
  上海椰昌贸易有限公司       5,000,000.00  100.00%                                                5,000,000.0  100.00% 
                                                                                                  0                    
  上海椰阔商贸有限公司       3,000,000.00  60.00%                                                 3,000,000.0  60.00%  
                                                                                                  0                    
  上海言实贸易有限公司       5,000,000.00  100.00%                                                5,000,000.0  100.00% 
                                                                                                  0                    
  上海椰鹏商贸有限公司       6,000,000.00  100.00%                                                6,000,000.0  100.00% 
                                                                                                  0                    
  上海力是力工贸有限公司     3,000,000.00  100.00%                                                3,000,000.0  100.00% 
                                                                                                  0                    
  上海积谷贸易有限公司       3,000,000.00  100.00%                                                3,000,000.0  100.00% 
                                                                                                  0                    
  上海元朗实业有限公司       3,000,000.00  100.00%                                                3,000,000.0  100.00% 
                                                                                                  0                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.4 不存在控制关系的关联方关系


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                                                                     与本公司关系                          
  海南椰岛酒精工业有限公司                                                       联营企业                              
  威海紫薇生物科技有限公司                                                       联营企业                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    7.5 关联方应收应付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应付账款                                           期末余额                  年初余额                                
  威海紫薇生物科技有限公司                           2,385,662.97              4,123,209.07                            
  其他应付款                                         期末余额                  年初余额                                
  海南椰岛酒精工业有限公司                           378,791.06                383,791.06                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.6 关联交易事项
    7.6.1 本报告期向联营企业威海紫薇生物科技有限公司采购原材料4,439,281.25元。
    7.6.2本期、上年同期支付关键管理人员报酬(包括采用货币、实物形式和其他形式的工资、福利、奖金、特殊待遇及有价证券等)总额分别为478,000.00元、460,000.00元。
    附注8:或有事项
    本公司无应予披露的或有事项。
    附注9:承诺事项
    本公司无应予披露的承诺事项。
    附注10:资产负债表日后事项 
    本公司无应予披露的资产负债表日后的非调整事项。
    附注11:非货币性交易
    本公司无应予披露的非货币性交易事项。
    附注12:补充资料
    12.1 按照中国证证券监督管理委员会发布的《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:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2007年1-6月                                               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净利润                              4.28%       4.28%        0.1404           0.1404           
  扣除非经常性损益后归属于公司普通股股东的净利润            3.69%       3.85%        0.1210           0.1210           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  2006年1-6月                                               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净利润                              3.09%       3.14%        0.0967           0.0967           
  扣除非经常性损益后归属于公司普通股股东的净利润            2.92%       2.96%        0.0912           0.0912           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     12.2按照中国证券监督管理委员会证监会计字[2007]9号《公开发行证券的公司信息披露规范问答第1号-非经常性损益》的规定,本公司本年度、上年度扣除所得税影响的非经常性损益项目如下: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             2007年1-6月                2006年1-6月              
  非流动资产处置损益                                               1,004,166.29               -40,095.88               
  计入当期损益的政府补助                                           2,627,283.72               1,705,291.34             
  除上述各项之外的其他营业外收支净额                               29,391.77                  -545,237.03              
  所得税费用的影响                                                 -63,163.09                 679.30                   
  少数股东损益的影响                                               -374,860.86                -209,580.89              
  合计                                                             3,222,817.83               911,056.84               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    12.3根据中国证券监会发布的《公开发行证券的公司信息披露规范问答第7号—新旧会计准则过度期间比较财务会计信息的编制和披露》〔证监会计字〈2007〉10号〕计算的补充资料:
    12.3.1 2006年1-6月合并比较利润表调整过程如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          调整前                        调整后                   
  投资收益                                                      -917,949.95                   -817,099.67              
  所得税费用                                                    1,399,394.28                  -1,207,462.66            
  少数股东损益                                                  2,521,570.79                  2,223,321.16             
  归属于母公司所有者的净利润                                    13,050,459.08                 16,056,415.93            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     12.3.2 2006年1-6月模拟执行新会计准则的净利润和2006年半年报披露的净利润差异调节表如下:
    2006年1-6月净利润差异调节表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                            金额                                 
  一、2006年1-6月净利润(原会计准则)                                             17,412,708.37                        
  二、追溯调整项目影响合计数                                                                                           
  其中:所得税                                                                    2,606,856.94                         
  同一控制下企业合并形成的长期股权投资差额                                        100,850.28                           
  少数股东收益                                                                    298,249.63                           
  未确认投资收益                                                                  -4,362,249.29                        
  三、2006年1-6月净利润(新会计准则)                                             16,056,415.93                        
  四、假定全面执行新会计准则的备考信息                                                                                 
  其他项目影响合计数                                                              -1,281,132.00                        
  其中:衍生金融工具                                                              -1,281,132.00                        
  五、2006年1-6月模拟净利润                                                       14,775,283.93                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    公司法定代表人:        主管会计工作的公司负责人:       公司会计机构负责人:
    
     八、备查文件目录
     1、载有董事长签名的半年度报告文本;  2、经单位负责人、主管会计工作负责人、会计机构负责人签名并盖章的财务报告文本;  3、报告期内在中国证监会指定报刊上公开披露过的所有公司文件的正本及公告原稿;  4、公司章程文本;  5、其他有关资料。 
    
    
                                                                  董事长:张春昌
                                                      海南椰岛(集团)股份有限公司
                                                                   2007年7月20日
    
    
数据加载中...
prevnext
手机查看股票