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国旅联合(600358)公告正文

国旅联合:2008年半年度报告

公告日期 2008-08-15
股票简称:国旅联合 股票代码:600358
国旅联合股份有限公司2008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 4
    五、董事会报告 4
    六、重要事项 5
    七、财务会计报告 8
    八、备查文件目录 54
     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、公司负责人张建华、主管会计工作负责人金岩及会计机构负责人(会计主管人员)武连合声明: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
     公司法定中文名称缩写:国旅联合 1、 公司注册地址:中国南京市汉中路89号金鹰国际商城18楼A座 公司办公地址:中国南京市汉中路89号金鹰国际商城18楼A座 邮政编码:210029 公司国际互联网网址:www.cutc.com.cn 公司电子信箱:webmaster@cutc.com.cn 2、 公司法定代表人:张建华 3、 公司董事会秘书:闫晨光 电话:025-84700028 传真:025-84711172 E-mail:yanchenguang@cutc.com.cn 联系地址:中国南京市汉中路89号金鹰国际商城18楼A座
    公司证券事务代表:江学军
    电话:025-84700028
    传真:025-84711172
    联系地址:中国南京市汉中路89号金鹰国际商城18楼A座
    4、 公司信息披露报纸名称:《上海证券报》 登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司半年度报告备置地点:国旅联合股份有限公司董事会秘书处        (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                                 793,987,379.11       783,298,738.71       1.36                                
    所有者权益(或股东权益)               522,941,079.78       529,999,611.18       -1.33                               
    每股净资产(元)                         1.21                 1.23                 -1.33                               
    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                               873,499.10           15,464,530.50        -94.35                              
    利润总额                               6,880,053.27         16,049,910.48        -57.13                              
    净利润                                 3,402,624.05         16,363,886.80        -79.21                              
    扣除非经常性损益后的净利润             -3,208,469.98        -10,942,164.95       不适用                              
    基本每股收益(元)                       0.008                0.04                 -80                                 
    扣除非经常性损益后的基本每股收益       -0.007               -0.025               不适用                              
    稀释每股收益(元)                       0.008                0.04                 -80                                 
    净资产收益率(%)                        0.65                 3.21                 减少2.56个百分点                    
    经营活动产生的现金流量净额             13,901,537.99        -8,410,721.59        不适用                              
    每股经营活动产生的现金流量净额         0.032                -0.02                不适用                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    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                                      -4,583.61                                                    
    其他营业外收支凈额                                      -210,322.36                                                  
     延迟付款违约金                                        6,226,000.00                                                 
    投资收益                                                600,000.00                                                   
    合计                                                    6,611,094.03                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    (二)股东情况
    1、股东数量和持股情况
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                                                                              78,828户               
    前十名股东持股情况                                                                                                   
    股东名称                 股东性质     持股比例(  持股总数          报告期   持有有限售条件股  质押或冻结的股份数量   
    %)                           内增减   份数量                                   
    中国国旅集团有限公司     国有法人     16.45      71,071,007                 71,071,007        冻结71,071,007         
    南京市江宁区国有资产经   国家         10.18      43,959,763                 43,959,763        无                     
    营(控股)有限公司                                                                                                   
    浙江富春江旅游股份有限   境内非国有   6.83       29,509,158                 15,724,158        质押15,724,158         
    公司                     法人                                                                                        
    江苏兴园软件园开发建设   境内非国有   5.00       21,600,000                 21,600,000        无                     
    有限公司                 法人                                                                                        
    杭州之江发展总公司       国有法人     2.64       11,392,273                                   无                     
    上海大世界(集团)公司   国有法人     2.05       8,851,032                                    无                     
    衡阳鹏盛三化化工实业有   境内非国有   0.52       2,248,896                  2,248,896         无                     
    限公司                   法人                                                                                        
    章卫琴                   境内自然人   0.51       2,207,521                                    无                     
    深圳市思强实业发展有限   境内非国有   0.49       2,100,000                                    无                     
    公司                     法人                                                                                        
    黄雅妮                   境内自然人   0.30       1,289,389                                    无                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
    四、董事、监事和高级管理人员
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。 (二)新聘或解聘公司董事、监事、高级管理人员的情况  本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。 
    五、董事会报告
    (一)报告期内整体经营情况的讨论与分析 目前,公司主要业务为温泉休闲地产开发和长江三峡高速船客运业务。 1)报告期内,公司在温泉休闲地产开发业务上一手抓经营,一手抓建设,克服天灾带来的影响,保证业务呈现出蓬勃的发展势头。 经营上,南京汤山颐尚温泉度假区继续了2007年的发展态势,各项经营指标均创新高,营业收入3,851.28万元、净利润871.64万元,同比分别增长12.86%、21.66%。目前,该度假区已成为华东地区最负盛名的温泉度假区。
    2)报告期内,公司长江三峡高速船客运业务克服恶劣天气和油价上涨的不利因素,积极采取措施控制成本费用,实现营业收入3,374.22万元,净利润609.38万元,同比分别增长了33.11%、142.16%,均创历史新高。     报告期内,公司实现营业收入7622.55万元,与上年度同比增长20.62%,营业利润709.95万元,与上年度同比下降54.09%,净利润340.26万元,与上年度同比下降79.21%。下降的主要原因是去年同期出售深圳思乐数据技术有限公司股权获得投资收益2848.45万元,而本期无投资收益产生。 (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:万元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分  营业收入    营业成本   毛利率(%)   营业收入比上年同期增减  营业成本比上年同期增   毛利率比上年同期增减(% 
    产品                                           (%)                     减(%)                  )                      
    分行业                                                                                                               
    旅游业      4,182.93    571.21     86.34       13.09                   22.85                  下降1.09个百分点       
    运输业      3,374.22    2,245.89   33.44       33.11                   16.78                  增加9.3个百分点        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、主营业务分地区情况
    单位:万元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区                 营业收入                                       营业收入比上年增减(%)                            
    江苏南京             4,139.30                                       11.91                                            
    重庆                 43.63                                                                                           
    湖北宜昌             3,374.22                                       33.11                                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、参股公司经营情况(适用投资收益占净利润10%以上的情况)
    单位:万元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司名称                   经营范围                 净利润          参股公司贡献的投资收   占上市公司净利润的比重(%) 
    益                                               
    巫山县华龙船务有限公司     运输                     22200           800,000.00             23.51                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、利润构成与上年度相比发生重大变化的原因分析
    上年同期出售深圳思乐数据技术有限公司股权获得投资收益2848.45万元,本期无任何出让股权投资收益。
    (三)公司投资情况
    一、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。 二、非募集资金项目情况     公司投资1000万元人民币设立国旅联合南京酒店管理有限公司。
    六、重要事项
    (一)公司治理的情况
    公司自成立以来,一贯严格按照《公司法》、《证券法》、中国证监会及上海证券交易所有关法律、法规的要求,积极完善公司法人治理结构,建立现代企业制度,规范公司运作。同时,不断强化公司内部经营管理制度,使公司法人治理结构日趋完善。     (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    (三)资产交易事项
    1、收购资产情况     本公司于2008年3月10日以160万元价格收购自然人股东庄旭所持有的国旅联合重庆颐尚温泉开发有限公司的1.375%股权,截至于报告日工商变更手续已经完成,本公司持有国旅联合重庆颐尚温泉开发有限公司100%股权。
    2、出售资产情况
    2008年1月,本公司之子公司宜昌金山船务有限公司与北京仕源伟业咨询有限公司签订股权转让合同,将金山船务持有上海国旅联合投资管理有限公司之4.286%股权以63万元的价格转让。截至于报告日,工商变更登记已完成。 (四)报告期内公司重大关联交易事项
    本年度公司无重大关联交易事项 1、非经营性关联债权债务往来
    报告期内上市公司向控股股东及其子公司提供资金的发生额0万元,上市公司向控股股东及其子公司提供资金的余额0万元     (五)托管情况
    本报告期公司无托管事项。 
    (六)承包情况
    本报告期公司无承包事项。 
    (七)租赁情况
    本报告期公司无租赁事项。 
    (八)担保情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对子公司的担保)                                                                             
    担保对象名   发生日期(协议签署   担保金额                     担保类   担保期  是否履行完   是否为关联方担保(是或  
    称           日)                                              型               毕           否)                    
    报告期内担保发生额合计                                                  0                                            
    报告期末担保余额合计(A)                                               0                                            
    公司对子公司的担保情况                                                                                               
    报告期内对子公司担保发生额合计                                                                                       
    报告期末对子公司担保余额合计(B)                                       85,000,000.00                                
    公司担保总额(包括对子公司的担保)                                                                                   
    担保总额(A+B)                                                         85,000,000.00                                
    担保总额占公司净资产的比例                                              16.25                                        
    其中:                                                                                                               
    为股东、实际控制人及其关联方提供担保的金额(C)                         0                                            
    直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)       0                                            
    担保总额超过净资产50%部分的金额(E)                                   0                                            
    上述三项担保金额合计(C+D+E)                                                                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (九)委托理财情况
    本报告期公司无委托理财事项。 
    (十)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    中国国际旅行社总社(现已变更为“中国国旅集团有限公司,下同)及南京市江宁区国有资产经营(控股)有限公司承诺:持有的公司非流通股份自获得上市流通权之日(2006年7月18日)起,至少在24个月内不在上海证券交易所上市交易;上述24个月届满后的12个月内,通过上海证券交易所挂牌交易出售的有限售条件的公司股票数量不超过公司股份总数的5%,出售价格不低于本次股权分置改革说明书公告前最近5个交易日国旅联合股票收盘价算术平均值的120%(在公司因送股、资本公积金转增股本或配股等情况而导致股份或股东权益变化时进行相应除权处理,目前为4.66元/股)。
    中国国际旅行社总社及南京市江宁区国有资产经营(控股)有限公司在本报告期都履行了股改承诺。
    
    (十一)聘任、解聘会计师事务所情况
    报告期内, 公司未改聘会计师事务所。 
    (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、公司董事会及董事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        
    国旅联合股份有限公司股东减持公告                《上海证券报》D2版           2008年1月16日         www.sse.com.cn    
    国旅联合股份有限公司董事会2008年第1次临时会议   《上海证券报》D21版          2008年1月29日         www.sse.com.cn    
    决议公告                                                                                                             
    国旅联合股份有限公司关于公司国有股东变更的公告  《上海证券报》D2版           2008年1月30日         www.sse.com.cn    
    国旅联合股份有限公司董事会2008年第1次会议决议   《上海证券报》A4版           2008年3月25日         www.sse.com.cn    
    公告                                                                                                                 
    国旅联合股份有限公司股票交易异常波动公告        《上海证券报》A4版           2008年3月25日         www.sse.com.cn    
    国旅联合股份有限公司董事会2008年第2次会议决议   《上海证券报》D68版          2008年4月22日         www.sse.com.cn    
    暨召开2007年年度股东大会的公告                                                                                       
    国旅联合股份有限公司监事会2008年第1次会议决议   《上海证券报》D68版          2008年4月22日         www.sse.com.cn    
    公告                                                                                                                 
    国旅联合股份有限公司更正公告                    《上海证券报》D76版          2008年4月23日         www.sse.com.cn    
    国旅联合股份有限公司董事会2008年第3次会议决议   《上海证券报》D11版          2008年5月20日         www.sse.com.cn    
    公告                                                                                                                 
    国旅联合股份有限公司监事会2008年第2次会议决议   《上海证券报》D11版          2008年5月20日         www.sse.com.cn    
    公告                                                                                                                 
    国旅联合股份有限公司关于股东股权冻结的公告      《上海证券报》D15版          2008年5月22日         www.sse.com.cn    
    国旅联合股份有限公司关于重庆颐尚温泉延期开业的  《上海证券报》26版           2008年5月24日         www.sse.com.cn    
    公告                                                                                                                 
    国旅联合股份有限公司董事会2008年第3次临时会议   《上海证券报》D23版          2008年6月5日          www.sse.com.cn    
    决议公告                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    七、财务会计报告
    
    (一)审计报告(无) 
    (二)财务报表
    
     合并资产负债表 2008年06月30日
    单位: 元 币种:人民币
    编制单位:国旅联合股份有限公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                      附注             年初余额                   期末余额                       
    流动资产:                                                                                                        
    货币资金                                  (六)1          119,374,743.65             59,117,326.72                  
    结算备付金                                                                                                        
    拆出资金                                                                                                          
    交易性金融资产                                            0                                                        
    应收票据                                                                                                          
    应收账款                                  (六)2          6,703,865.96               4,741,968.47                   
    预付款项                                  (六)4          10,363,066.56              20,407,207.01                  
    应收保费                                                                                                          
    应收股利                                                                                                          
    应收分保账款                                                                                                      
    应收分保合同准备金                                                                                                
    应收利息                                                                                                          
    其他应收款                                (六)3          147,215,105.12             122,095,836.78                 
    买入返售金融资产                                                                                                  
    存货                                      (六)5          78,090,623.46              82,446,838.54                  
    一年内到期的非流动资产                                                                                            
    其他流动资产                                              1,168,565.58               1,457,617.67                   
    流动资产合计                                              362,915,970.33             290,266,795.19                 
    非流动资产:                                                                                                      
    发放贷款及垫款                                                                                                    
    可供出售金融资产                                                                                                  
    持有至到期投资                                                                                                    
    长期应收款                                                                                                        
    长期股权投资                              (六)8          30,827,608.11              30,697,608.11                  
    投资性房地产                              (六)9          37,359,051.05              36,860,857.49                  
    固定资产                                  (六)10         206,765,949.84             203,502,919.47                 
    在建工程                                  (六)11         67,087,326.59              149,895,347.28                 
    工程物资                                                  20,035.00                  45,735.20                      
    固定资产清理                                                                                                      
    生产性生物资产                                                                                                    
    油气资产                                                                                                          
    无形资产                                  (六)12         61,416,259.11              64,435,063.97                  
    开发支出                                                                                                          
    商誉                                                      321,932.20                 321932.2                       
    长期待摊费用                              (六)13         15,012,611.72              16529479.69                    
    递延所得税资产                            (六)14         1,571,994.76               1431640.51                     
    其他非流动资产                                                                      0                              
    非流动资产合计                                            420,382,768.38             503,720,583.92                 
    资产总计                                                  783,298,738.71             793,987,379.11                 
    流动负债:                                                                                                        
    短期借款                                  (六)16         50,000,000.00              55,800,000.00                  
    向中央银行借款                                                                                                    
    吸收存款及同业存放                                                                                                
    拆入资金                                                                                                          
    交易性金融负债                                                                                                    
    应付票据                                                                                                          
    应付账款                                  (六)17         12,282,316.60              11,234,653.96                  
    预收款项                                  (六)18         24,766,784.74              21,920,047.60                  
    卖出回购金融资产款                                                                                                
    应付手续费及佣金                                                                                                  
    应付职工薪酬                                              6,268,618.66               4,882,561.39                   
    应交税费                                  (六)19         6,810,484.81               4,944,414.47                   
    应付利息                                                                                                          
    应付股利                                                                            9,936,000.00                   
    其他应付款                                (六)20         17,070,812.84              32,614,710.07                  
    应付分保账款                                                                                                      
    保险合同准备金                                                                                                    
    代理买卖证券款                                                                                                    
    代理承销证券款                                                                                                    
    一年内到期的非流动负债                    (六)21         79,231,330.00              73880005                       
    其他流动负债                                                                        0                              
    流动负债合计                                              196,430,347.65             215,212,392.49                 
    非流动负债:                                                                                                      
    长期借款                                  (六)22         40,000,000.00              40,000,000.00                  
    应付债券                                                                                                          
    长期应付款                                                                                                        
    专项应付款                                                                                                        
    预计负债                                                  343,634.81                 343634.81                      
    递延所得税负债                            (六)23         34,801.49                  234801.49                      
    其他非流动负债                                                                                                     
    非流动负债合计                                            40,378,436.30              40,578,436.30                  
    负债合计                                                  236,808,783.95             255,790,828.79                 
    所有者权益:                                                                                                      
    实收资本(或股本)                        (六)24         432,000,000.00             432,000,000.00                 
    资本公积                                  (六)25         58,590,721.45              58,065,566.00                  
    减:库存股                                                                                                        
    盈余公积                                                  4,249,714.95               4,249,714.95                   
    一般风险准备                                                                                                      
    未分配利润                                (六)26         35,159,174.78              28,625,798.83                  
    外币报表折算差额                                                                                                  
    归属于母公司所有者权益合计                                529,999,611.18             522,941,079.78                 
    少数股东权益                                              16,490,343.58              15,255,470.54                  
    所有者权益合计                                            546,489,954.76             538,196,550.32                 
    负债和所有者权益总计                                      783,298,738.71             793,987,379.11                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司法定代表人:张建华   主管会计工作负责人:金岩   会计机构负责人:武连合
    
     母公司资产负债表 2008年06月30日
    
    编制单位:                                                                       单位: 元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                               附注           期末余额                        年初余额                           
    流动资产:                                                                                                           
    货币资金                           (七)、1      21,909,738.36                   26,081,548.58                      
    交易性金融资产                                                                                                      
    应收票据                                                                                                            
    应收账款                                                                                                            
    预付款项                                         871,439.30                                                         
    应收利息                                                                                                            
    应收股利                                                                                                            
    其他应收款                         (七)、3      151,370,628.50                  160,891,491.36                     
    存货                                                                                                                
    一年内到期的非流动资产                                                                                              
    其他流动资产                                     60,454.02                       92,800.00                          
    流动资产合计                                     174,212,260.18                  187,065,839.94                     
    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                       (七)、5      367,483,750.37                  355,883,750.37                     
    投资性房地产                       (七)、6      36,860,857.49                   37,359,051.05                      
    固定资产                           (七)、7      6,853,015.28                    7,326,810.51                       
    在建工程                                                                                                            
    工程物资                                                                                                            
    固定资产清理                                                                                                        
    生产性生物资产                                                                                                      
    油气资产                                                                                                            
    无形资产                           (七)、8      1,002,323.03                    691,096.03                         
    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                                   412,199,946.17                  401,260,707.96                     
    资产总计                                         586,412,206.35                  588,326,547.90                     
    流动负债:                                                                                                          
    短期借款                           (七)、10     50,000,000.00                   50,000,000.00                      
    交易性金融负债                                                                                                      
    应付票据                                                                                                            
    应付账款                                                                                                            
    预收款项                                                                                                            
    应付职工薪酬                                     3,211,529.84                    4,298,523.50                       
    应交税费                                         228,105.47                      1,735,671.72                       
    应付利息                                                                                                            
    应付股利                                                                                                            
    其他应付款                         (七)、13     13,448,167.53                   10,648,273.85                      
    一年内到期的非流动负债                                                                                              
    其他流动负债                                                                                                        
    流动负债合计                                     66,887,802.84                   66,682,469.07                      
    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                                         66,887,802.84                   66,682,469.07                      
    所有者权益(或股东权益):                                                                                          
    实收资本(或股本)                               432,000,000.00                  432,000,000.00                     
    资本公积                                         54,361,628.22                   54,361,628.22                      
    减:库存股                                                                                                          
    盈余公积                                         2,418,285.75                    2,418,285.75                       
    未分配利润                         (七)、14     30,744,489.54                   32,864,164.86                      
    所有者权益(或股东权益)合计                     519,524,403.51                  521,644,078.83                     
    负债和所有者权益总计                             586,412,206.35                  588,326,547.90                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司法定代表人:张建华      主管会计工作负责人:金岩     会计机构负责人:武连合
    
    
     合并利润表 2008年1-6月
    
    编制单位:                                                              单位: 元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                   附注           本期金额                上期金额               
    一、营业总收入                                         (六)27       76,225,504.73           63,192,999.30          
    其中:营业收入                                                        76,225,504.73           63,192,999.30          
    利息收入                                                                                                            
    已赚保费                                                                                                            
    手续费及佣金收入                                                                                                    
    二、营业总成本                                                        76,152,005.63           71,063,208.37          
    其中:营业成本                                                        28,778,465.37           24,479,812.07          
    利息支出                                                                                                            
    手续费及佣金支出                                                                                                    
    退保金                                                                                                              
    赔付支出净额                                                                                                        
    提取保险合同准备金净额                                                                                              
    保单红利支出                                                                                                        
    分保费用                                                                                                            
    营业税金及附加                                         (六)28       3,211,624.09            2,851,059.46           
    销售费用                                                              20,272,058.18           17,375,466.93          
    管理费用                                                              21,383,353.51           22,362,740.37          
    财务费用                                                              2,506,504.48            3,994,129.54           
    资产减值损失                                                          0.00                                           
    加:公允价值变动收益(损失以“-”号填列)                            0.00                                           
    投资收益(损失以“-”号填列)                         (六)29       800,000.00              23,334,739.57          
    其中:对联营企业和合营企业的投资收益                                                         23,334,739.57          
    汇兑收益(损失以“-”号填列)                                                                                       
    三、营业利润(亏损以“-”号填列)                                    873,499.1               15,464,530.50          
    加:营业外收入                                         (六)30       6,339,494.50            604,115.03             
    减:营业外支出                                         (六)31       332,940.33              18,735.05              
    其中:非流动资产处置损失                                                                                            
    四、利润总额(亏损总额以“-”号填列)                                6,880,053.27            16,049,910.48          
    减:所得税费用                                         (六)32       3,585,084.33            284,447.95             
    五、净利润(净亏损以“-”号填列)                                    3,294,968.94            15,765,462.53          
    归属于母公司所有者的净利润                                            3,402,624.05            16,363,886.80          
    少数股东损益                                                          -107,655.11             -598,424.27            
    六、每股收益:                                                                                                       
    (一)基本每股收益                                                    0.008                   0.04                   
    (二)稀释每股收益                                                    0.008                   0.04                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    公司法定代表人:张建华主管会计工作负责人:金岩会计机构负责人:武连合
    
    母公司利润表 2008年1-6月
    单位: 元 币种:人民币 
    编制单位: 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                      附注            本期金额               上期金额            
    一、营业收入                                              (七)、15      654,000.00             654,000.00          
    减:营业成本                                                              607,407.54             598,873.84          
    营业税金及附加                                            (七)、16      36,408.00              35,970.00           
    销售费用                                                                                                             
    管理费用                                                                  6,387,697.69           10,720,284.77       
    财务费用                                                                  1,763,578.48           1,258,813.01        
    资产减值损失                                                                                                         
    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)                            (七)、17      0.00                   23,334,739.57       
    其中:对联营企业和合营企业的投资收益                                                            23,334,739.57       
    二、营业利润(亏损以“-”号填列)                                        -8,141,091.71          11,374,797.95       
    加:营业外收入                                                            6,286,412.39                               
    减:营业外支出                                                            264,996.00                                 
    其中:非流动资产处置净损失                                                                                           
    三、利润总额(亏损总额以“-”号填列)                                    -2,119,675.32          11,374,797.95       
    减:所得税费用                                                                                                       
    四、净利润(净亏损以“-”号填列)                                        -2,119,675.32          11,374,797.95       
    五、每股收益:                                                                                                       
    (一)基本每股收益                                                        -0.005                 0.03                
    (二)稀释每股收益                                                        -0.005                 0.03                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    公司法定代表人:张建华主管会计工作负责人:金岩会计机构负责人:武连合
    
    
    
    
     合并现金流量表 2008年1-6月
    
    编制单位:国旅联合股份有限公司                                                    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                             附注      本期金额                      上期金额                    
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                               73,154,181.88                 62,782,804.39               
    客户存款和同业存放款项净增加额                                                                                       
    向中央银行借款净增加额                                                                                               
    向其他金融机构拆入资金净增加额                                                                                       
    收到原保险合同保费取得的现金                                                                                         
    收到再保险业务现金净额                                                                                               
    保户储金及投资款净增加额                                                                                             
    处置交易性金融资产净增加额                                                                                           
    收取利息、手续费及佣金的现金                                                                                         
    拆入资金净增加额                                                                                                     
    回购业务资金净增加额                                                                                                 
    收到的税费返还                                                                                                       
    收到其他与经营活动有关的现金                               29,608,582.06                 59,000,702.57               
    经营活动现金流入小计                                       102,762,763.94                121,783,506.96              
    购买商品、接受劳务支付的现金                               38,838,203.94                 30,143,727.61               
    客户贷款及垫款净增加额                                                                                              
    存放中央银行和同业款项净增加额                                                                                      
    支付原保险合同赔付款项的现金                                                                                        
    支付利息、手续费及佣金的现金                                                                                        
    支付保单红利的现金                                                                                                  
    支付给职工以及为职工支付的现金                             20,951,041.40                 11,845,696.16               
    支付的各项税费                                             10,753,459.31                 4,937,181.20                
    支付其他与经营活动有关的现金                               18,318,521.30                 83,267,623.58               
    经营活动现金流出小计                                       88,861,225.95                 130,194,228.55              
    经营活动产生的现金流量净额                                 13,901,537.99                 -8,410,721.59               
    二、投资活动产生的现金流量:                                                                                        
    收回投资收到的现金                                         30,424,950.00                 80,600,000.00               
    取得投资收益收到的现金                                                                  0                           
    处置固定资产、无形资产和其他长期资产收回的现金             0                             2,308,000.00                
    净额                                                                                                                 
    处置子公司及其他营业单位收到的现金净额                                                  0                           
    收到其他与投资活动有关的现金                               0                             0                           
    投资活动现金流入小计                                       30,424,950.00                 82,908,000.00               
    购建固定资产、无形资产和其他长期资产支付的现金             97,304,786.94                 17,438,475.08               
    投资支付的现金                                             1,600,000.00                  2,200,000.00                
    质押贷款净增加额                                                                        0                           
    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                               0                                                         
    投资活动现金流出小计                                       98,904,786.94                 19,638,475.08               
    投资活动产生的现金流量净额                                 -68,479,836.94                63,269,524.92               
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                         0.00                                                      
    其中:子公司吸收少数股东投资收到的现金                     0.00                                                      
    取得借款收到的现金                                         55,800,000.00                 50,000,000.00               
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                               0.00                                                      
    筹资活动现金流入小计                                       55,800,000.00                 50,000,000.00               
    偿还债务支付的现金                                         56,000,000.00                 51,400,000.00               
    分配股利、利润或偿付利息支付的现金                         5,479,117.98                  3,093,258.81                
    其中:子公司支付给少数股东的股利、利润                     0.00                                                      
    支付其他与筹资活动有关的现金                               0.00                                                      
    筹资活动现金流出小计                                       61,479,117.98                 54,493,258.81               
    筹资活动产生的现金流量净额                                 -5,679,117.98                 -4,493,258.81               
    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                               -60,257,416.93                50,365,544.52               
    加:期初现金及现金等价物余额                               119,374,743.65                42,819,668.21               
    六、期末现金及现金等价物余额                               59,117,326.72                 93,185,212.73               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司法定代表人:张建华主管会计工作负责人:金岩会计机构负责人:武连合
    
     母公司现金流量表 2008年1-6月
    单位:元 币种:人民币
    编制单位: 国旅联合股份有限公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                  本期金额                        上期金额                       
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                          654,000.00                      654,000.00                     
    收到的税费返还                                        0.00                            0.00                           
    收到其他与经营活动有关的现金                          119,078,045.14                  32,483,869.56                  
    经营活动现金流入小计                                  119,732,045.14                  33,137,869.56                  
    购买商品、接受劳务支付的现金                          28,108.00                       18,388.60                      
    支付给职工以及为职工支付的现金                        3,265,494.76                    2,603,334.12                   
    支付的各项税费                                        2,128,779.57                    133,899.50                     
    支付其他与经营活动有关的现金                          134,867,548.03                  49,145,096.55                  
    经营活动现金流出小计                                  140,289,930.36                  51,900,718.77                  
    经营活动产生的现金流量净额                            -20,557,885.22                  -18,762,849.21                 
    二、投资活动产生的现金流量:                                                                                       
    收回投资收到的现金                                    30,361,950.00                   80,600,000.00                  
    取得投资收益收到的现金                                                               0.00                           
    处置固定资产、无形资产和其他长期资产收回的现金净额    0                               2,308,000.00                   
    处置子公司及其他营业单位收到的现金净额                0                               0.00                           
    收到其他与投资活动有关的现金                          0                               0.00                           
    投资活动现金流入小计                                  30,361,950.00                   82,908,000.00                  
    购建固定资产、无形资产和其他长期资产支付的现金        623,950.00                      4,317,706.97                   
    投资支付的现金                                        11,600,000.00                   8,750,000.00                   
    取得子公司及其他营业单位支付的现金净额                0                               0.00                           
    支付其他与投资活动有关的现金                          0                                                             
    投资活动现金流出小计                                  12,223,950.00                   13,067,706.97                  
    投资活动产生的现金流量净额                            18,138,000.00                   69,840,293.03                  
    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                                    50,000,000.00                   50,000,000.00                  
    收到其他与筹资活动有关的现金                                                                                       
    筹资活动现金流入小计                                  50,000,000.00                   50,000,000.00                  
    偿还债务支付的现金                                    50,000,000.00                   50,000,000.00                  
    分配股利、利润或偿付利息支付的现金                    1,751,925.00                    1,256,699.16                   
    支付其他与筹资活动有关的现金                                                                                       
    筹资活动现金流出小计                                  51,751,925.00                   51,256,699.16                  
    筹资活动产生的现金流量净额                            -1,751,925.00                   -1,256,699.16                  
    四、汇率变动对现金及现金等价物的影响                                                                               
    五、现金及现金等价物净增加额                          -4,171,810.22                   49,820,744.66                  
    加:期初现金及现金等价物余额                          26,081,548.58                   18,064,953.05                  
    六、期末现金及现金等价物余额                          21,909,738.36                   67,885,697.71                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    公司法定代表人:张建华主管会计工作负责人:金岩会计机构负责人:武连合
    
    合并所有者权益变动表 2008年1-6月
    
    编制单位:国旅联合股份有限公司                                             单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   本期金额                                                                                                        
    目   归属于母公司所有者权益                         少数股   所有者权益合计                                           
    东权益                                                            
    实收资   资本公   减  盈余公  一  未分配   其                                                                   
    本(或股  积       :  积      般  利润     他                                                                   
    本)               库          风                                                                                
    存          险                                                                                
    股          准                                                                                
    备                                                                                
    一   432,000  58,590,      4,249,      35,159,      16,490,  546,489,954.76                                          
    、   ,000.00  721.45       714.95      174.78       343.58                                                           
    上                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                                                                                                                   
    :                                                                                                                   
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   432,000  58,590,      4,249,      35,159,      16,490,  546,489,954.76                                          
    、   ,000.00  721.45       714.95      174.78       343.58                                                           
    本                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三            -525,15                  -6,533,      -1,234,  -8,293,404.44                                           
    、            5.45                     375.95       873.04                                                           
    本                                                                                                                   
    年                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                     3,402,6      -107,65  3,294,968.95                                            
    一                                     24.05        5.10                                                             
    )                                                                                                                   
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (            -525,15                               -1,127,  -1,652,373.39                                           
    二            5.45                                  217.94                                                           
    )                                                                                                                   
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1.                                                          0                                                       
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2.           -525,15                               -1,127,  -1,652,373.39                                           
    权            5.45                                  217.94                                                           
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3.                                                          0                                                       
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4.                                                          0                                                       
    其                                                                                                                   
    他                                                                                                                   
    上            -525,15                  3,402,6      -1,234,  1,642,595.56                                            
    述            5.45                     24.05        873.04                                                           
    (                                                                                                                   
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                           0                                                       
    三                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1.                                                          0                                                       
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2.                                                          0                                                       
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3.                                                          0                                                       
    其                                                                                                                   
    他                                                                                                                   
    (                                     -9,936,               -9,936,000.000                                          
    四                                     000.00                                                                        
    )                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1.                                                          0                                                       
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2.                                                          0                                                       
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3.                                    -9,936,               -9,936,000.00                                           
    对                                     000.00                                                                        
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    东                                                                                                                   
    )                                                                                                                   
    的                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    4.                                                          0                                                       
    其                                                                                                                   
    他                                                                                                                   
    (                                                           0                                                       
    五                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    内                                                                                                                   
    部                                                                                                                   
    结                                                                                                                   
    转                                                                                                                   
    1.                                                          0                                                       
    资                                                                                                                   
    本                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    2.                                                          0                                                       
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    3.                                                          0                                                       
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    弥                                                                                                                   
    补                                                                                                                   
    亏                                                                                                                   
    损                                                                                                                   
    4.                                                          0                                                       
    其                                                                                                                   
    他                                                                                                                   
    四   432,000  58,065,  0   4,249,  0   28,625,  0   15,255,  538,196,550.32                                          
    、   ,000.00  566.00       714.95      798.83       470.54                                                           
    本                                                                                                                   
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   上年同期金额                                                                                                    
    目   归属于母公司所有者权益                         少数股   所有者权益合计                                           
    东权益                                                            
    实收资   资本公   减  盈余公  一  未分配   其                                                                   
    本(或股  积       :  积      般  利润     他                                                                   
    本)               库          风                                                                                
    存          险                                                                                
    股          准                                                                                
    备                                                                                
    一   432,000  64,112,      2,418,      2,398,9      51,968,  552,898,291.37                                          
    、   ,000.00  870.95       285.75      96.75        137.92                                                           
    上                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                                                                                                                   
    :                                                                                                                   
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   432,000  64,112,      2,418,      2,398,9      51,968,  552,898,291.37                                          
    、   ,000.00  870.95       285.75      96.75        137.92                                                           
    本                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三                                                                                                                   
    、                                                                                                                   
    本                                                                                                                   
    年                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                     16,363,      -598,42  15,765,462.53                                           
    一                                     886.80       4.27                                                             
    )                                                                                                                   
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1.                                                                                                                  
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2.                                                                                                                  
    权                                                                                                                   
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3.                                                                                                                  
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    上                                                                                                                   
    述                                                                                                                   
    (                                                                                                                   
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                                                                                   
    三                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1.                                                                                                                  
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2.                                                                                                                  
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    (                                                                                                                   
    四                                                                                                                   
    )                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3.                                                                                                                  
    对                                                                                                                   
    所                                                                                                                   
    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   432,000  64,112,      2,418,      18,762,      52,666,  569,960,491.65                                          
    、   ,000.00  871.00       285.75      883.55       451.35                                                           
    本                                                                                                                   
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司法定代表人:张建华          主管会计工作负责人:金岩                  会计机构负责人:武连合
    母公司所有者权益变动表 2008年1-6月
    
    编制单位:国旅联合股份有限公司                                                   单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                本期金额                                                                                         
    实收资本(或股本)   资本公积         减:库   盈余公积         未分配利润       所有者权益合计    
    存股                                                         
    一、上年年末余额    432,000,000.00     54,361,628.22             2,418,285.75     32,864,164.86    521,644,078.83    
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、本年年初余额    432,000,000.00     54,361,628.22             2,418,285.75     32,864,164.86    521,644,078.83    
    三、本年增减变动金                                                                -2,119,675.32    -2,119,675.32     
    额(减少以“-”号                                                                                                   
    填列)                                                                                                               
    (一)净利润                                                                      -2,119,675.32    -2,119,675.32     
    (二)直接计入所有                                                                                 0                 
    者权益的利得和损失                                                                                                   
    1.可供出售金融资                                                                                  0                 
    产公允价值变动净额                                                                                                   
    2.权益法下被投资                                                                                  0                 
    单位其他所有者权益                                                                                                   
    变动的影响                                                                                                           
    3.与计入所有者权                                                                                  0                 
    益项目相关的所得税                                                                                                   
    影响                                                                                                                 
    4.其他                                                                                            0                 
    上述(一)和(二)                                                                -2,119,675.32    -2,119,675.32     
    小计                                                                                                                 
    (三)所有者投入和                                                                                                   
    减少资本                                                                                                             
    1.所有者投入资本                                                                                                    
    2.股份支付计入所                                                                                                    
    有者权益的金额                                                                                                       
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.对所有者(或股                                                                                                    
    东)的分配                                                                                                           
    3.其他                                                                                                              
    (五)所有者权益内                                                                                                   
    部结转                                                                                                               
    1.资本公积转增资                                                                                                    
    本(或股本)                                                                                                         
    2.盈余公积转增资                                                                                                    
    本(或股本)                                                                                                         
    3.盈余公积弥补亏                                                                                                    
    损                                                                                                                   
    4.其他                                                                                                              
    四、本期期末余额    432,000,000.00     54,361,628.22             2,418,285.75     30,744,489.54    519,524,403.51    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                上年同期金额                                                                                     
    实收资本(或股本)   资本公积         减:库   盈余公积         未分配利润       所有者权益合计    
    存股                                                         
    一、上年年末余额    432,000,000.00     64,112,870.95             2,418,285.75     10,244,055.14    508,775,211.84    
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、本年年初余额    432,000,000.00     64,112,870.95             2,418,285.75     10,244,055.14    508,775,211.84    
    三、本年增减变动金                                                                                                   
    额(减少以“-”号                                                                                                   
    填列)                                                                                                               
    (一)净利润                                                                      11,374,797.95    11,374,797.95     
    (二)直接计入所有                                                                                                   
    者权益的利得和损失                                                                                                   
    1.可供出售金融资                                                                                                    
    产公允价值变动净额                                                                                                   
    2.权益法下被投资                                                                                                    
    单位其他所有者权益                                                                                                   
    变动的影响                                                                                                           
    3.与计入所有者权                                                                                                    
    益项目相关的所得税                                                                                                   
    影响                                                                                                                 
    4.其他                                                                                                              
    上述(一)和(二)                                                                                                   
    小计                                                                                                                 
    (三)所有者投入和                                                                                                   
    减少资本                                                                                                             
    1.所有者投入资本                                                                                                    
    2.股份支付计入所                                                                                                    
    有者权益的金额                                                                                                       
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.对所有者(或股                                                                                                    
    东)的分配                                                                                                           
    3.其他                                                                                                              
    (五)所有者权益内                                                                                                   
    部结转                                                                                                               
    1.资本公积转增资                                                                                                    
    本(或股本)                                                                                                         
    2.盈余公积转增资                                                                                                    
    本(或股本)                                                                                                         
    3.盈余公积弥补亏                                                                                                    
    损                                                                                                                   
    4.其他                                                                                                              
    四、本期期末余额    432,000,000.00     64,112,870.95             2,418,285.75     21,618,853.09    520,150,009.79    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司法定代表人:张建华        主管会计工作负责人:金岩        会计机构负责人:武连合
     公司基本情况
    国旅联合股份有限公司(以下简称“本公司”)是根据中华人民共和国有关法律的规定,经中华人民共和国国家经济贸易委员会(国经贸企改[1998]834号《关于同意设立国旅联合股份有限公司的复函》)的批复,由中国国际旅行社总社、南京市旅游总公司、浙江富春江旅游股份有限公司、杭州之江发展总公司和上海大世界(集团)公司作为发起人,共同发起设立的股份有限公司。 1998年12月29日,本公司于江苏省工商行政管理局注册登记,领取企业法人营业执照,注册号为3200001104351,注册资本为人民币9,000万元。 2000年8月29日经中国证券监督管理委员会以证监发行字(2000)120号文核准,本公司于2000年9月4日向社会公开发行普通股5,000万股,发行后的注册资本变更为人民币14,000万元。 2002年8月29日本公司临时股东大会审议通过用资本公积转增股本,每10股转增5股,注册资本增加人民币7,000万元,变更后的注册资本为人民币21,000万元,总股本21,000万股。 根据中国证券监督管理委员会《关于国旅联合股份有限公司申请定向发行股票吸收合并衡阳经济发展股份有限公司的批复》,本公司吸收合并衡阳经济发展股份有限公司,并向衡阳经济发展股份有限公司全体股东定向发行普通股3,000万股,发行后的注册资本为人民币24,000万元,合并基准日2002年12月31日。上述吸收合并后,2004年5月13日,本公司股东大会审议通过用资本公积转增股本,每10股转增8股,注册资本增加人民币19,200万元。截止2007年12月31日,本公司注册资本人民币43,200万元,总股本43,200万股。 2006年7月5日,经公司股权分置改革相关股东会议审议通过,本公司全体非流通股股东为其持有的非流通股获得流通权,向股权分置改革方案实施股权登记日登记在册的全体流通股股东以送股的方式履行对价安排。流通股股东每10股获得3股,非流通股股东由此获得持有的非流通股份的上市流通权。 本公司批准的经营范围为:旅游产业投资,旅游景点信息咨询服务,国内贸易(国家有专项规定的,办理审批手续后经营),旅游电子商务,水上运输,房地产开发、租售,旅游管理,酒店管理等。 本公司财务报告报出必须经本公司董事会批准。
    
    (三)公司主要会计政策、会计估计和会计差错
    1、会计期间
    本公司的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。会计年度为公历1月1日起至12月31日止。
    
    2、记账本位币
    本公司以人民币为记账本位币。
    3、记账基础及会计计量属性
    本公司会计核算以权责发生制为记账基础,一般采用历史成本作为计量属性,当所确定的会计要素金额符合企业会计准则的要求、能够取得并可靠计量时,可采用重置成本、可变现净值、现值、公允价值计量。
    4、现金等价物的确定标准
    本公司现金等价物指公司持有的期限短(一般指从购买日起,三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    5、金融资产、金融负债
    (1)金融工具的确认依据
    金融工具的确认依据为:当成为金融工具合同的一方时,公司确认与之相关的金融资产或金融负债。
    (2)金融资产和金融负债的分类
    按照投资目的和经济实质本公司将拥有的金融资产划分为四类:①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;②持有至到期投资;③贷款和应收款项;④可供出售金融资产。
    按照经济实质将承担的金融负债划分为两类:①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;②其他金融负债。
    (3)金融资产和金融负债的计量
    本公司初始确认金融资产或金融负债,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    本公司对金融资产和金融负债的后续计量主要方法
    ①以公允价值计量且其变动计入当期损益的金融资产和金融负债,按照公允价值进行后续计量,公允价值变动计入当期损益。
    ②持有至到期投资和应收款项,采用实际利率法,按摊余成本计量。
    ③可供出售金融资产按照公允价值进行后续计量,公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产形成的汇兑损益外,直接计入所有者权益,在该金融资产终止确认时转出,计入当期损益。可供出售外币货币性金融资产形成的汇兑损益,计入当期损益。采用实际利率法计算的可供出售金融资产的利息,计入当期损益;可供出售权益工具投资的现金股利,在被投资单位宣告发放股利时计入当期损益。
    ④在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    ⑤其他金融负债按摊余成本进行后续计量。但是下列情况除外:
    A.与在活跃市场中没有报价,公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量。
    B.不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:
    a.《企业会计准则第13号-或有事项》确定的金额;
    b.初始确认金额扣除按照《企业会计准则第14号-收入》的原则确定的累计摊销额后的余额。
    (4)主要的金融资产公允价值和主要的金融负债公允价值的确定方法
    ①存在活跃市场的金融资产或金融负债,以活跃市场中的报价确定公允价值。报价按照以下原则确定:
    A.在活跃市场上,公司已持有的金融资产或拟承担的金融负债的报价,为市场中的现行出价;拟购入的金融资产或已承担的金融负债的报价,为市场中的现行要价;
    B.金融资产和金融负债没有现行出价或要价,采用最近交易的市场报价或经调整的最近交易的市场报价,除非存在明确的证据表明该市场报价不是公允价值。
    ②金融资产或金融负债不存在活跃市场的,公司采用估值技术确定其公允价值。
    (5)金融资产转移的确认和计量
    金融资产转移是指公司将金融资产让与或交付给该金融资产发行方以外的另一方。转移金融资产分为金融资产整体转移和部分转移。金融资产转移包括两种情况:将收取金融资产现金流量的权利转移给另一方或将金融资产转移给另一方,但保留收取金融资产现金流量的权利,并承担将收取的现金流量支付给最终收款方的义务。
    已将整体或部分金融资产所有权上几乎所有的风险和报酬转移给转入方时,终止确认该整体或部分金融资产,收到的对价与所转移金融资产账面价值的差额确认为当期损益,同时将原在所有者权益中确认的金融资产累计利得或损失转入当期损益;公司保留了所有权上几乎所有的风险和报酬时,继续确认该整体或部分金融资产,收到的对价确认为金融负债。
    对于既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但保留了对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债;放弃了对该金融资产控制的按终止确认的原则处理。
    (6)金融资产减值测试方法和减值准备计提方法
    ①金融资产计提减值的范围及减值的客观证据
    本公司在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。金融资产减值的客观证据主要包括:
    A.发行方或债务人发生严重财务困难;
    B.债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    C.本公司出于经济或法律等方面因素的考虑,对发生困难的债务人作出让步;
    D.债务人持续经营出现不确定性而很可能倒闭或进行其他财务重组;
    E.因发行方发生重大财务困难,本公司持有的金融资产无法在活跃市场继续交易;
    F.债务人经营所处的技术、市场、经济和法律环境等发生重大不利变化,使本公司可能无法收回投资成本;
    G.权益工具投资的公允价值发生严重或非暂时性下跌;
    H.虽然无法辨认金融资产组合中的某项资产的现金流量是否已经减少,但本公司根据其公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量;
    I.其他表明金融资产发生减值的客观证据。
    ②金融资产减值测试方法及减值准备计提方法
    A.持有至到期投资
    以摊余成本计量的持有到期投资发生减值时,将其账面价值减记至预计未来现金流量(不包括尚未发生的未来信用损失)现值(折现利率采用原实际利率),减记的金额确认为资产减值损失,计入当期损益。计提减值准备时,对单项金额重大(摊余成本100万元以上)的持有至到期投资单独进行减值测试;对单项金额不重大(摊余成本100万元以下)的持有至到期投资可以单独进行减值测试,或根据客户的信用程度等实际情况,按照信用组合进行减值测试;单独测试未发生减值的持有至到期投资,需要根据客户的信用程度等实际情况,按照信用组合再进行测试;已单项确认减值损失的持有至到期投资,不再根据客户的信用程度等实际情况,按照信用组合进行减值测试。
    B.应收款项
    应收款项减值测试方法及减值准备计提方法参见附注(三)、6。
    C.可供出售金融资产
    可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则按其公允价值低于其账面价值的差额,确认减值损失,计提减值准备。在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入减值损失。
    D.其他
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。
    
    6、应收款项
    (1)坏账准备的确认标准
    本公司在资产负债表日对应收款项账面价值进行检查,对存在下列客观证据表明应收款项发生减值的,计提减值准备。
    ①债务人发生严重的财务困难;
    ②债务人违反合同条款(如偿付利息或本金发生违约或逾期等); 
    ③债务人很可能倒闭或进行其他财务重组; 
    ④其他表明应收款项发生减值的客观依据 。
    (2)坏账的核算方法
    本公司发生的坏账采用备抵法核算。
    (3)坏账准备的计提方法
    在资产负债表日,公司对单项金额重大(余额人民币100万元以上)的应收款项,单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。对单项金额不重大(余额人民币100万元以下)的应收款项及经单独测试后未发生减值的应收款项,按账龄划分为若干组合,根据应收款项组合余额的一定比例计算确定减值损失,计提坏账准备。坏账准备计提比例一般为:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                                                       计提比例                                                  
    一年之内                                                   1%                                                        
    一至二年                                                   5%                                                        
    二至三年                                                   15%                                                       
    三年以上                                                   30%                                                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    7、存货
    (1)存货分为非房地产企业存货和房地产企业存货。
    1)非房地产企业存货
    非房地产企业存货包括原材料、库存商品、物料用品、低值易耗品等。
    2)房地产企业存货
    房地产企业存货包括开发产品、开发成本、出租开发产品、低值易耗品。
    开发产品是指已建成待出售的物业或受政府委托而进行危房拆迁平整等已达到相关转让的条件和开发规划要求的成片开发土地。
    开发成本是指尚未建成以出售或出租为开发目的物业或受政府委托而进行危房拆迁平整等尚未达到相关规定的条件和开发规划要求的成片土地开发成本。
    (2)存货取得和发出的计价方法
    1) 非房地产企业存货实行永续盘存制,购入和入库按实际成本计价,领用和销售原材料以及销售产成品采用加权平均法核算。
    2) 房地产企业存货
    开发成本中房产成本包括实际发生的工程前期费用、平整规划设计费用、工程建设费、监理费、资本化利息费用等。
    开发成本中土地开发成本按地块进行核算,发生的受政府委托而进行危房拆迁平整等的土地所发生的开发前期费用、拆迁费用、平整规划设计费用、资本化利息费用、及预计的市政、公建配套设施费用作为总成本以可用于商业性开发地块的规划建筑面积进行分摊,按转让土地的规划建筑面积乘以单位成本得出转让的土地的成本。
    (3)低值易耗品采用领用时一次摊销法摊销。 
    (4)存货的盘存制度为永续盘存制。
    (5)存货跌价准备的确认标准及计提方法
    资产负债表日,本公司存货按照成本与可变现净值孰低计量。公司在对存货进行全面盘点的基础上,对于存货因已霉烂变质、市场价格持续下跌且在可预见的未来无回升的希望、全部或部分陈旧过时,产品更新换代等原因,使存货成本高于其可变现净值的,计提存货跌价准备,并计入当期损益。本公司按照单个存货项目计提存货跌价准备。
    可变现净值为存货的预计售价减去至完工时估计将要发生的成本、估计的销售费用及相关税费后的金额。其中:商品存货的可变现净值为估计售价减去估计的销售费用以及相关税费后的金额;材料存货的可变现净值为产成品估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额;为执行销售合同或劳务合同而持有的存货,可变现净值以合同价格为基础计算。公司持有的存货数量多于销售合同订购数量的,超过部分的存货的可变现净值以一般销售价格为基础计算。
    本公司于资产负债表日确定存货的可变现净值。以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    
    8、长期股权投资
    长期股权投资主要包括本公司持有的能够对被投资单位实施控制、共同控制或重大影响的权益性投资,或者对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资。
    (1)共同控制、重大影响的确定依据
    ①共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要包括:任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    ②重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要包括:当本公司直接或通过子公司间接拥有被投资单位20%(含)以上但低于50%的表决权股份时,除非有明确证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外,均确定对被投资单位具有重大影响;本公司拥有被投资单位20%(不含)以下的表决权股份,一般不认为对被投资单位具有重大影响。但符合下列情况的,也确定为对被投资单位具有重大影响:
    A.在被投资单位的董事会或类似的权力机构中派有代表;
    B.参与被投资单位的政策制定过程;
    C.与被投资单位之间发生重要交易;
    D.向被投资单位派出管理人员;
    E.向被投资单位提供关键技术资料。
    (2)长期股权投资的初始计量
    本公司合并形成的长期股权投资,按照下列规定确定其初始投资成本:
    本公司同一控制下的企业合并,以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    本公司非同一控制下的企业合并,在购买日按照《企业会计准则第20号-企业合并》确定的合并成本作为长期股权投资的初始投资成本,相关披露见附注五(2)。
    除本公司合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:
    ①以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出;
    ②以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本;
    ③投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外;
    ④通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7号-非货币性资产交换》确定,相关披露见附注(三)、24。
    ⑤通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12号-债务重组》确定,相关披露见附注(三)、25。
    (3)长期股权投资的后续计量及投资收益确认方法
    ①本公司采用成本法核算的长期股权投资包括:能够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,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。
    采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。本公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,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。
    ②本公司采用权益法核算的长期股权投资包括对被投资单位具有共同控制或重大影响的长期股权投资。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。被投资单位可辨认净资产的公允价值,比照《企业会计准则第20号-企业合并》的有关规定确定,相关披露见附注五、1、(3)。
    本公司取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。本公司按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    本公司确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,本公司负有承担额外损失义务的除外。被投资单位以后实现净利润的,本公司在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    本公司在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。若符合下列条件,本公司以被投资单位的账面净利润为基础,计算确认投资收益:
    A.本公司无法合理确定取得投资时被投资单位各项可辨认资产等的公允价值。
    B.投资时被投资单位可辨认资产的公允价值与其账面价值相比,两者之间的差额不具有重要性的。
    C.其他原因导致无法取得被投资单位的有关资料,不能按照规定对被投资单位的净损益进行调整的。
    被投资单位采用的会计政策及会计期间与本公司不一致的,按照本公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。本公司对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。
    中期末及年末,本公司对发生减值的长期股权投资计提减值准备,减值准备的确定及计提方法见附注(三)、15。
    
    9、投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。本公司投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    (1)投资性房地产的确认
    投资性房地产同时满足下列条件,才能确认:
    ①与投资性房地产有关的经济利益很可能流入企业;
    ②该投资性房地产的成本能够可靠计量。
    (2)投资性房地产初始计量
    ①外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出。
    ②自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    ③以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。
    ④与投资性房地产有关的后续支出,满足投资性房地产确认条件的,计入投资性房地产成本;不满足确认条件的,在发生时计入当期损益。
    (3)投资性房地产的后续计量
    本公司在资产负债表日采用成本模式对投资性房地产进行后续计量。根据《企业会计准则第4号-固定资产》和《企业会计准则第6号-无形资产》的有关规定,对投资性房地产在预计可使用年限内按年限平均法摊销或计提折旧,相关披露分别见附注(三)、10和附注(三)、12。
    (4)投资性房地产的转换
    本公司有确凿证据表明房地产用途发生改变,将投资性房地产转换为其他资产,或将其他资产转换为投资性房地产,将房地产转换前的账面价值作为转换后的入账价值。
    (5)投资性房地产减值准备
    采用成本模式进行后续计量的投资性房地产,其减值准备的计提依据和方法见附注(三)、15。
    
    10、固定资产
    (1)固定资产的确认标准
    本公司固定资产指为生产商品、提供劳务、出租或经营管理而持有的、使用寿命超过一个会计年度的有形资产。在同时满足下列条件时才能确认固定资产:
    ①与该固定资产有关的经济利益很可能流入企业;
    ②该固定资产的成本能够可靠地计量。
    (2)固定资产的初始计量
    固定资产按照成本进行初始计量。
    ①外购固定资产的成本,包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照《企业会计准则第17号-借款费用》可予以资本化的以外,在信用期间内计入当期损益。
    ②自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    ③投资者投入固定资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
    ④固定资产的更新改造等后续支出,满足固定资产确认条件的,计入固定资产成本,如有被替换的部分,应扣除其账面价值;不满足固定资产确认条件的固定资产修理费用等,在发生时计入当期损益。以经营租赁方式租入的固定资产发生的改良支出,予以资本化,作为长期待摊费用,合理进行摊销。
    ⑤非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本,分别按照《企业会计准则第7号-非货币性资产交换》、《企业会计准则第12号-债务重组》、《企业会计准则第20号-企业合并》、《企业会计准则第21号-租赁》的有关规定确定。相关披露分别见附注(三)、24;附注(三)、25;附注五、1和附注(三)、26。
    (3)固定资产的分类
    本公司固定资产分为房屋及建筑物、机器设备、运输设备 、电子设备、其他设备等。
     (4)固定资产折旧
    ①折旧方法及预计使用寿命、预计净残值率和年折旧率的确定:固定资产折旧采用年限平均法计提折旧。按固定资产的类别、预计使用寿命和预计净残值率确定的年折旧率如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                          净残值率(%)              折旧年限(年)            年折旧率(%)                     
    房屋建筑物                    3%                         20-40年                   4.85%-2.43%                       
    机器设备                      3%                         8-15年                    12.13%-6.47%                      
    电子设备                      3%                         5-10年                    19.40%-9.70%                      
    运输设备                      3%                         5-10年                    19.40%-9.70%                      
    其他设备                      3%                         5年                       19.40%                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    已计提减值准备的固定资产的折旧计提方法:已计提减值准备的固定资产,按该项固定资产的原价扣除预计净残值、已提折旧及减值准备后的金额和剩余使用寿命,计提折旧。
    已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,再按实际成本调整原来的暂估价值,但不需要调整原已计提的折旧额。
    ②固定资产的使用寿命、预计净残值和折旧方法进行复核:对本公司至少于每年年度终了时,对固定资产的使用寿命、预计净残值和折旧方法进行复核,如果发现固定资产使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命;预计净残值的预计数与原先估计数有差异的,调整预计净残值;与固定资产有关的经济利益预期实现方式有重大改变的,改变固定资产折旧方法。固定资产使用寿命、预计净残值和折旧方法的改变作为会计估计变更处理。
    (5)固定资产后续支出的处理
    固定资产后续支出指固定资产在使用过程中发生的主要包括修理支出、更新改造支出、修理费用、装修支出等。其会计处理方法为:固定资产的更新改造等后续支出,满足固定资产确认条件的,计入固定资产成本,如有被替换的部分,应扣除其账面价值;不满足固定资产确认条件的固定资产修理费用等,在发生时计入当期损益;固定资产装修费用,在满足固定资产确认条件时,在“固定资产”内单设明细科目核算,并在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    以经营租赁方式租入的固定资产发生的改良支出,予以资本化,作为长期待摊费用,合理进行摊销。
    (6)融资租入固定资产
    ①融资租入固定资产认定依据
    本公司认定融资租赁依据见附注(三)、26、(2)。
    ②融资租入的固定资产的计价方法
    融资租入的固定资产的计价方法见附注(三)、26、(3)
    ③融资租入固定资产的折旧方法
    本公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。
    
    11、在建工程
    (1)本公司在建工程包括建筑工程、安装工程、技术改造工程、大修理工程等。在建工程按实际成本计价。
    (2)在建工程结转为固定资产的时点:
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。对已达到预定可使用状态但尚未办理竣工决算手续的固定资产,按估计价值记账,待确定实际价值后,再进行调整。
    中期末及年末,本公司对发生减值的在建工程计提减值准备,减值准备的确定及计提方法见附注(三)、15。
    
    12、无形资产
    (1)无形资产的确认标准
    无形资产是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。在同时满足下列条件时才能确认无形资产:
    ①符合无形资产的定义;
    ②与该资产相关的预计未来经济利益很可能流入公司;
    ③该资产的成本能够可靠计量。
    (2)无形资产的初始计量
    无形资产按照成本进行初始计量。实际成本按以下原则确定:
    ①外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照《企业会计准则第17号-借款费用》可予以资本化的以外(相关披露见附注(三)、16),在信用期间内计入当期损益。
    ②投资者投入无形资产的成本,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
    ③自行开发的无形资产
    本公司内部研究开发项目的支出,区分研究阶段支出与开发阶段支出。内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    A.完成该无形资产以使其能够使用或出售在技术上具有可行性;
    B.具有完成该无形资产并使用或出售的意图;
    C.无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,证明其有用性;
    D.有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    E.归属于该无形资产开发阶段的支出能够可靠地计量。
    自行开发的无形资产,其成本包括自满足无形资产确认规定后至达到预定用途前所发生的支出总额。以前期间已经费用化的支出不再调整。
    ④非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,分别按照《企业会计准则第7号-非货币性资产交换》、《企业会计准则第12号-债务重组》、《企业会计准则第16号-政府补助》、《企业会计准则第20号-企业合并》的有关规定确定,相关披露分别见附注(三)、24;附注(三)、25;附注(三)、23和附注五、1。
    (3)无形资产的后续计量
    本公司于取得无形资产时分析判断其使用寿命。无形资产的使用寿命为有限的,估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量;无法预见无形资产为本公司带来经济利益期限的,视为使用寿命不确定的无形资产。
    使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销。本公司采用直线法摊销。
    无形资产的应摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,还应扣除已计提的无形资产减值准备累计金额。无形资产的摊销金额计入当期损益。
    使用寿命不确定的无形资产不摊销,期末进行减值测试。
    2007年度本公司无形资产自取得当月起按摊销年限分期平均摊销,计入当期损益。摊销年限按以下原则确定:
    ①合同规定受益年限但法律没有规定有效年限的,摊销年限按不超过合同规定的受益年限;
    ②合同没有规定受益年限但法律规定有效年限的,摊销年限按不超过法律规定有效年限;
    ③合同规定了受益年限,法律也规定了有效年限的,摊销年限不超过受益年限和有效年限两者之中较短者;
    ④合同没有规定受益年限,法律也没有规定有效年限的,摊销年限不超过10年。
    公司中期末及年末,本公司对发生减值的无形资产计提减值准备,减值准备的确定及计提方法见附注(三)、15。
    
    
    13、商誉
    商誉是在非同一控制下的企业合并中,合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额。初始确认后的商誉,以其成本扣除累计减值损失的金额计量,不进行摊销,期末进行减值测试。
    
    14、长期待摊费用
    长期待摊费用是指公司已经发生但应由本期和以后各期负担的分摊期限在一年以上(不含一年)的各项费用。长期待摊费用按实际支出入账,在项目受益期内平均摊销。
    
    15、资产减值
    (1)本附注所述资产减值主要包括长期股权投资(不含对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资)、投资性房地产(不含以公允价值模式计量的投资性房地产)、固定资产、在建工程、工程物资;无形资产(包括资本化的开发支出)、商誉、资产组和资产组组合等。
    (2)可能发生减值资产的认定
    本公司在资产负债表日判断资产是否存在可能发生减值的迹象。因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。存在下列迹象的,表明资产可能发生了减值:
    ①资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
    ②本公司经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对本公司产生不利影响;
    ③市场利率或者其他市场投资报酬率在当期已经提高,从而影响本公司计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
    ④有证据表明资产已经陈旧过时或者其实体已经损坏;
    ⑤资产已经或者将被闲置、终止使用或者计划提前处置;
    ⑥本公司内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等;
    ⑦其他表明资产可能已经发生减值的迹象。
    (3)资产可收回金额的计量
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    (4)资产减值损失的确定
    可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。资产减值损失一经确认,在以后会计期间不能转回。
    (5)资产组的认定及减值处理
    有迹象表明一项资产可能发生减值的,本公司以单项资产为基础估计其可收回金额。本公司难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,公司在认定资产组时,还考虑了公司管理层管理生产经营活动的方式和对资产持续使用或处置的决策方式等。
    资产组或者资产组组合的可收回金额低于其账面价值的(总部资产和商誉分摊至某资产组或者资产组组合的,该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额),确认相应的减值损失。减值损失金额先抵减分摊至资产组或者资产组组合中商誉的账面价值,再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。
    上述资产账面价值的抵减,作为各单项资产的减值损失处理,计入当期损益。抵减后的各资产的账面价值不得低于以下三者之中最高者:该资产的公允价值减去处置费用后的净额、该资产预计未来现金流量的现值和零。因此而导致的未能分摊的减值损失金额,按照相关资产组或者资产组组合中其他各项资产的账面价值所占比重进行分摊。
    (6)商誉减值 
    本公司合并所形成的商誉,至少在每年年度终了进行减值测试。商誉需要结合与其相关的资产组或者资产组组合进行减值测试。本公司进行资产减值测试,对于因合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,应当先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,确认商誉的减值损失,并按照本附注所述资产组减值的规定进行处理。
    
    16、借款费用
    (1)借款费用,是指本公司因借款而发生的利息及其他相关成本,包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,应当予以资本化,计入相关资产成本;其他借款费用,在发生时根据发生额,确认为费用,计入当期损益。
    (2)借款费用资本化的确认原则
    借款费用同时满足下列条件的,才能开始资本化:
    ①资产支出已经发生。
    ②借款费用已经发生。
    ③为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    (3)借款费用资本化期间
    资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化继续进行。
    购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时计入当期损益。
    (4)借款费用资本化金额的计算方法
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:             
    ①为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    ②为购建或者生产符合资本化条件的资产而占用了一般借款的,本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。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。在资本化期间内,每一会计期间的利息资本化金额,不超过当期相关借款实际发生的利息金额。
    专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的,在发生时根据其发生额确认为费用,计入当期损益。一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入当期损益。
    
    17、应付职工薪酬
    公司在职工为其提供服务的会计期间,将应付的职工薪酬确认为负债,除因解除劳动关系补偿金外,根据职工提供服务的受益对象,计入相关资产或费用。
    根据有关规定,本公司按工资总额的一定比例且在不超过规定上限的基础上提取统筹保险费及公积金,并向劳动和社会保障机构缴纳,相应的支出计入当期费用或资产。除此之外,公司并无其他重大职工福利承诺。
    计量应付职工薪酬时,国家规定了计提基础和计提比例的工会经费、职工教育经费等,按照国家规定的标准计提。没有规定计提基础和计提比例的,应当根据历史经验数据和企业实际情况,合理预计当期应付职工薪酬。
    公司在职工劳动合同到期之前解除与职工的劳动关系,或者为鼓励职工自愿接受裁减而提出给予补偿的建议,同时满足下列条件的,确认为因解除与职工的劳动关系给予补偿而产生的预计负债,同时计入当期损益:
    (1)已经制定正式的解除劳动关系计划或提出自愿裁减建议,并即将实施;
    (2)不能单方面撤回解除劳动关系计划或裁减建议。
    
    18、股份支付
    (1)以权益结算的股份支付
    ①以权益结算的股份支付换取职工提供服务或其他方提供类似服务的,以授予职工和其他方权益工具的公允价值计量。
    ②授予后立即可行权的换取职工服务或其他方类似服务的以权益结算的股份支付,在授予日按权益工具的公允价值计入相关成本或费用,相应增加资本公积。
    ③公司在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
    ④在行权日,公司根据实际行权的权益工具数量,计算确定应转入实收资本或股本的金额,将其转入实收资本或股本。
    (2)以现金结算的股份支付
    ①以现金结算的股份支付,以承担负债的公允价值计量。
    ②授予后立即可行权的以现金结算的股份支付,在授予日以承担负债的公允价值计入相关成本或费用,相应增加负债。
    ③完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照承担负债的公允价值金额,将当期取得的服务计入成本或费用和负债。
    ④后续计量
    A.在资产负债表日,后续信息表明当期承担债务的公允价值与以前估计不同的,需要进行调整;在可行权日,调整至实际可行权水平。
    B.公司应当在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量、其变动计入当期损益。
    
    19、外币业务
    (1)发生外币交易时的折算方法
    本公司发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为人民币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为人民币金额。
    (2)在资产负债表日对外币货币性项目和外币非货币性项目的处理方法
    外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除了按照《企业会计准则第17号-借款费用》的规定,与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额予以资本化外,计入当期损益。
    以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
    以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益。
    
    20、预计负债
    (1)预计负债的确认原则
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,确认为负债:
    ①该义务是本公司承担的现时义务;
    ②该义务的履行很可能导致经济利益流出企业;
    ③该义务的金额能够可靠地计量。
    (2)预计负债的计量方法
    预计负债按照履行现时义务所需支出的最佳估计数进行初始计量。所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的最佳估计数按该范围的中间值确定;在其他情况下,最佳估计数按如下方法确定:
    ①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;
    ②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其发生概率计算确定。
    公司清偿预计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预计负债的账面价值。
    
    21、收入
    (1)销售商品收入的确认方法
    销售商品收入同时满足下列条件时,才能予以确认:
    ①本公司已将商品所有权上的主要风险和报酬转移给购货方;
    ②本公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
    ③收入的金额能够可靠计量;
    ④相关经济利益很可能流入本公司;
    ⑤相关的、已发生的或将发生的成本能够可靠计量。
    (2)提供劳务收入的确认方法
    本公司在资产负债表日提供劳务交易的结果能够可靠估计的,按照完工百分比法确认提供劳务收入。本公司按照已完工作的计量确定提供劳务交易的完工进度。
    本公司在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    ①已发生的劳务成本预计能够得到补偿,应按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    ②已发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    (3)让渡资产使用权收入的确认方法
    ①让渡资产使用权收入的确认原则
    让渡资产使用权收入包括利息收入、使用费收入等,在同时满足以下条件时,才能予以确认:
    A.与交易相关的经济利益能够流入公司;
    B.收入的金额能够可靠地计量。
    ②具体确认方法
    A.利息收入金额,按照他人使用本公司货币资金的时间和实际利率计算确定。
    B.使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
    
    22、建造合同
    (1)本公司在资产负债表日,建造合同的结果能够可靠估计的,根据完工百分比法确认合同收入和费用。完工百分比法,是指根据合同完工进度确认收入与费用的方法。本公司采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度。
    固定造价合同的结果能够可靠估计确定依据为:①合同总收入能够可靠地计量;②与合同相关的经济利益很可能流入本公司;③实际发生的合同成本能够清楚地区分和可靠地计量;④合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    成本加成合同的结果能够可靠估计,确定依据为:①与合同相关的经济利益很可能流入本公司;②实际发生的合同成本能够清楚地区分和可靠地计量。
    (2)建造合同的结果不能可靠估计的,分别情况进行处理:①合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用;②合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。
    
    23、政府补助
    (1)政府补助是公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本。
    (2)政府补助分为与资产相关的政府补助和与收益相关的政府补助。
    与资产相关的政府补助,是指公司取得的、用于购建或以其他方式形成长期资产的政府补助。
    与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。
    (3)政府补助的确认条件
    政府补助在同时满足下列条件的,才能予以确认:
    ①公司能够满足政府补助所附条件;
    ②公司能够收到政府补助。
    (4)政府补助的计量
    ①政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    ②与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。与收益相关的政府补助,分别情况处理:用于补偿本公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。
    ③已确认的政府补助需要返还的,分别情况处理:存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。不存在相关递延收益的,直接计入当期损益。
    
    24、非货币性资产交换
    (1)非货币性资产交换,以公允价值和应支付的相关税费作为换入资产的成本,公允价值与换出资产账面价值的差额计入当期损益。
    ①必须同时满足下列条件,才能予以确认、计量:
    A.该项交换具有商业实质;
    B.换入资产或换出资产的公允价值能够可靠地计量。
    ②公允价值的选择:换入资产和换出资产公允价值均能够可靠计量的,以换出资产的公允价值作为确定换入资产成本的基础,但有确凿证据表明换入资产的公允价值更加可靠的除外。
    ③发生补价的处理:本公司在按照公允价值和应支付的相关税费作为换入资产成本的情况下,发生补价的,分别情况处理:支付补价的,换入资产成本与换出资产账面价值加支付的补价、应支付的相关税费之和的差额,计入当期损益;收到补价的,换入资产成本加收到的补价之和与换出资产账面价值加应支付的相关税费之和的差额,计入当期损益。
    (2)未同时满足上述条件的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入资产的成本,不确认损益。
    本公司在按照换出资产的账面价值和应支付的相关税费作为换入资产成本的情况下,发生补价的,分别情况处理:支付补价的,以换出资产的账面价值,加上支付的补价和应支付的相关税费,作为换入资产的成本,不确认损益。收到补价的,以换出资产的账面价值,减去收到的补价并加上应支付的相关税费,作为换入资产的成本,不确认损益。
    
    25、债务重组
    (1)债务重组定义及范围
    债务重组,是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。
    (2)债务人的会计处理 
    ①以现金清偿债务的,债务人将重组债务的账面价值与实际支付现金之间的差额,计入当期损益。以非现金资产清偿债务的,债务人将重组债务的账面价值与转让的非现金资产公允价值之间的差额,计入当期损益。转让的非现金资产公允价值与其账面价值之间的差额,计入当期损益。将债务转为资本的,债务人将债权人放弃债权而享有股份的面值总额确认为股本(或者实收资本),股份的公允价值总额与股本(或者实收资本)之间的差额确认为资本公积。重组债务的账面价值与股份的公允价值总额之间的差额,计入当期损益。
    ②修改其他债务条件的,债务人将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额,计入当期损益。债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的,债务人依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值,再按照修改其他债务条件的规定处理。
    修改后的债务条款如涉及或有应付金额,且该或有应付金额符合或有事项中有关预计负债确认条件的,债务人将该或有应付金额确认为预计负债。重组债务的账面价值,与重组后债务的入账价值和预计负债金额之和的差额,计入当期损益。
    (3)债权人的会计处理 
    ①以现金清偿债务的,债权人将重组债权的账面余额与收到的现金之间的差额,计入当期损益。债权人已对债权计提减值准备的,先将该差额冲减减值准备,减值准备不足以冲减的部分,计入当期损益。以非现金资产清偿债务的,债权人对受让的非现金资产按其公允价值入账,重组债权的账面余额与受让的非现金资产的公允价值之间的差额,比照现金清偿债务的规定处理。将债务转为资本的,债权人将享有股份的公允价值确认为对债务人的投资,重组债权的账面余额与股份的公允价值之间的差额,比照现金清偿债务的规定处理。
    ②修改其他债务条件的,债权人将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值,重组债权的账面余额与重组后债权的账面价值之间的差额,比照现金清偿债务的规定处理。债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的,债权人依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额,再按照修改其他债务条件的规定处理。
    修改后的债务条款中涉及或有应收金额的,债权人不确认或有应收金额,不得将其计入重组后债权的账面价值。
    26、租赁
    (1)租赁的分类
    本公司在租赁开始日将租赁分为融资租赁和经营租赁。
    (2)融资租赁和经营租赁的认定标准
    符合下列一项或数项标准的,认定为融资租赁:
    ①在租赁期届满时,租赁资产的所有权转移给承租人。
    ②承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定本公司将会行使这种选择权。
    ③即使资产的所有权不转让,但租赁期占租赁资产使用寿命的大部分(一般指75%或75%以上)。
    ④承租人在租赁开始日的最低租赁付款额现值,几乎相当于(一般指90%或90%以上,下同)租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。
    ⑤租赁资产性质特殊,如果不作较大改造,只有本公司(或承租人)才能使用。
    经营租赁指除融资租赁以外的其他租赁。
    (3)融资租赁的主要会计处理
    ①承租人的会计处理
    在租赁期开始日,将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用(下同),计入租入资产价值。在计算最低租赁付款额的现值时,能够取得出租人租赁内含利率的,采用租赁内含利率作为折现率;否则,采用租赁合同规定的利率作为折现率。无法取得出租人的租赁内含利率且租赁合同没有规定利率的,采用同期银行贷款利率作为折现率。
    未确认融资费用在租赁期内按照实际利率法计算确认当期的融资费用。
    本公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。
    或有租金在实际发生时计入当期损益。
    ②出租人的会计处理
    在租赁期开始日,出租人将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。
    未实现融资收益在租赁期内按照实际利率法计算确认当期的融资收入。
    或有租金在实际发生时计入当期损益。
    (4)经营租赁的主要会计处理
    对于经营租赁的租金,出租人、承租人在租赁期内各个期间按照直线法确认为当期损益。出租人、承租人发生的初始直接费用,计入当期损益。或有租金在实际发生时计入当期损益。
    27、所得税
    (1)本公司采用资产负债表债务法核算所得税。
    (2)本公司在取得资产、负债时,确定其计税基础。资产、负债的账面价值与其计税基础存在的暂时性差异,按照规定确认所产生的递延所得税资产或递延所得税负债。
    (3)递延所得税资产的确认
    ①本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是,同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:
    A.该项交易不是企业合并;
    B.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    ②本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:
    A.暂时性差异在可预见的未来很可能转回;
    B.未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
    ③对于按照税法规定可以结转以后年度的可抵扣亏损和税款抵减,视同可抵扣暂时性差异处理,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    (4)递延所得税负债的确认
    ①除下列交易中产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    A.商誉的初始确认;
    B.同时满足具有下列特征的交易中产生的资产或负债的初始确认:
    a.该项交易不是企业合并;
    b.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    ②本公司对与子公司、联营公司及合营企业投资相关的应纳税暂时性差异,确认相应的递延所得税负债。但是,同时满足下列条件的除外:
    A.投资企业能够控制暂时性差异转回的时间;
    B.该暂时性差异在可预见的未来很可能不会转回。
    (5)所得税费用的计量
    本公司将当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:
    ①企业合并;
    ②直接在所有者权益中确认的交易或事项。
    (6)递延所得税资产的减值
    ①在资产负债表日应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法取得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。除原确认时计入所有者权益的递延所得税资产部分,其减记金额也应计入所有者权益外,其他的情况应减记当期的所得税费用。
    ②在很可能取得足够的应纳税所得额时,减记的递延所得税资产账面价值可以恢复。
    2006年度本公司采用应付税款法核算企业所得税。从2007年1月1日起,本公司所得税核算方法变更为资产负债表债务法,并采用追溯调整法进行了调整。
    28、业务分部和地区分部
    业务分部,是指本公司内可区分的、能够提供单项或一组相关产品或劳务的组成部分。该组成部分承担了不同于其他组成部分的风险和报酬。地区分部,是指本公司内可区分的、能够在一个特定的经济环境内提供产品或劳务的组成部分。该组成部分承担了不同于在其他经济环境内提供产品或劳务的组成部分的风险和报酬。
    本公司分别以业务分部、地区分部作为报告形式。
    (四)、税项
    本公司适用的主要税种及税率如下:
    1、企业所得税
    2007年度本公司所得税税率为:母公司所得税税率为25%;国旅联合重庆颐尚温泉开发有限公司所得税税率为15%;其余控股子公司所得税税率为25%。
    2、增值税
    本公司商品销售收入适用增值税。其中:商品销项税税率为17%。
    购买原材料等所支付的增值税进项税额可以抵扣销项税,税率为17%。
     增值税应纳税额为当期销项税抵减当期进项税后的余额。
    3、营业税
    本公司房地产销售收入、物业出租收入、旅游服务收入、提供劳务收入适用营业税。其中:旅游交通运输收入的税率为3%;房地产销售收入、物业出租收入、旅游服务收入的税率为5%。
    
    4、城建税及教育费附加
    本公司城建税以应纳增值税、营业税额为计税依据,适用税率分别为5%、7%。
     教育费附加以应纳增值税、营业税额为计税依据,适用税率为3%、4%。
    5、房产税
    本公司以房产原值的70%为计税依据,适用税率为1.2%。
    
    (五)企业合并及合并财务报表
    1、企业合并
    (1)同一控制下的企业合并
    ①同一控制下的企业合并的界定
    参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,为同一控制下的企业合并。本公司同一控制下的企业合并的判断依据包括:①合并各方在合并前后同受集团公司最终控制;②合并前,参与合并各方受集团公司控制时间一般在1年以上(含1年),企业合并后所形成的报告主体受集团公司控制时间也在1年以上(含1年)。同时满足上述两个条件的,本公司界定为同一控制下的企业合并。
    同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方(指本公司),参与合并的其他企业为被合并方。
    ②合并日的确定依据
    合并日是指本公司实际取得对被合并方控制权的日期。即被合并方净资产或生产经营决策的控制权转移给本公司的日期。在同时满足以下条件的,认定为实现了控制权的转移:
    A.企业合并协议已获股东大会通过;
    B.企业合并事项需要经过国家有关部门实质性审批的,已取得有关主管部门的批准;
    C.参与合并各方已办理了必要的财产交接手续;
    D.本公司已支付了合并价款的大部分(一般应超过50%),并且有能力支付剩余款项;
    E.本公司实际上已经控制了被合并方的财务和经营政策,并享有相应的利益、承担风险。
    ③合并中取得资产、负债的入账价值的确定及合并差额的处理
    本公司在企业合并中取得的资产和负债,按照合并日被合并方的账面价值计量。本公司取得的净资产账面价值与支付的合并对价账面价值(或发生股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    ④合并费用的处理方法
    本公司为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    (2)非同一控制下的企业合并
    ①非同一控制下的企业合并的界定
    参与合并的各方在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并中,在购买日取得对其他参与合并企业控制权的一方为购买方(指本公司),参与合并的其他企业为被购买方。
    ②购买日的确定依据
    购买日是指本公司实际取得对被购买方控制权的日期。即被购买方净资产或生产经营决策的控制权转移给本公司的日期。购买日的确定依据与合并日的确定依据相同。
    ③合并成本的确定
    A.一次交换交易实现的企业合并,合并成本为本公司在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
    B.通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。
    C.本公司为进行企业合并发生的各项直接相关费用计入企业合并成本。
    D.在合并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,本公司将其计入合并成本。
    ④合并费用的处理方法
    本公司为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入企业合并成本。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    ⑤合并对价的计量
    本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,公允价值与其账面价值的差额,计入当期损益。
    ⑥合并成本的分配
    本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债。
    A.本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;
    B.本公司对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,按照以下规定处理:首先,对取得的被购买方的各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    C.被购买方可辨认净资产公允价值的确认原则
    被购买方可辨认净资产公允价值为合并中取得的被购买方可辨认资产的公允价值减去负债及或有负债公允价值后的余额。被购买方各项可辨认资产、负债及或有负债,符合下列条件的,本公司单独予以确认:
    a.合并中取得的被购买方除无形资产以外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入企业且公允价值能够可靠地计量的,本公司单独予以确认并按照公允价值计量;
    合并中取得的无形资产,其公允价值能够可靠地计量的,本公司单独确认为无形资产并按照公允价值计量;
    b.合并中取得的被购买方除或有负债以外的其他各项负债,履行有关的义务很可能导致经济利益流出企业且公允价值能够可靠地计量的,本公司单独予以确认并按照公允价值计量。
    c.合并中取得的被购买方或有负债,其公允价值能够可靠地计量的,本公司单独确认为负债并按照公允价值计量。或有负债在初始确认后,按照《企业会计准则第13号-或有事项》确认的金额与初始确认金额减去按照《企业会计准则第14号-收入》的原则确认的累计摊销额后的余额两者孰高进行后续计量。
    ⑦商誉的金额及其确定方法
    商誉的确定方法见附注(三)、13。
    (3)吸收合并
    本公司发生吸收合并时,合并中取得的资产、负债入账价值的确定方法如下:
    ①同一控制下的吸收合并,本公司在合并日取得的资产、负债按照相关资产、负债在被合并方的原账面价值入账。如果被合并方采用的会计政策与本公司不一致的,本公司基于重要性原则,在合并日按照本公司会计政策对被合并方的相关资产、负债的账面价值进行调整,在此基础上确定合并中取得的资产、负债的入账价值。
    ②非同一控制下的吸收合并,本公司在购买日将合并中取得的符合确认条件的各项可辨认资产、负债,按其公允价值确认为本公司的资产和负债。各项可辨认资产、负债的确认条件见(五)1、(2)之⑥。公允价值的具体确定方法如下:
    A.货币资金,按照购买日被购买方的账面余额确定。
    B.有活跃市场的股票、债券、基金等金融工具,按照购买日活跃市场中的市场价值确定。 
    C.应收款项,其中短期应收款项一般按照应收取的金额作为公允价值;长期应收款项,按照适当的利率折现后的现值确定其公允价值。在确定应收款项的公允价值时,要考虑发生坏账的可能性及相关收款费用。
    D.存货,对于其中的产成品和商品按其估计售价减去估计的销售费用、相关税费以及出售类似产成品或商品估计可能实现的利润确定;在产品按完工产品的估计售价减去至完工仍将发生的成本、估计销售费用、相关税费以及基于同类或类似产成品的基础上估计出售可能实现的利润确定;原材料按现行重置成本确定。
    E.不存在活跃市场的金融工具如权益性投资等,参照《企业会计准则第22号-金融工具确认和计量》的规定,采用估值技术确定其公允价值。
    F.房屋建筑物、机器设备、无形资产,存在活跃市场的,以购买日的市场价格为基础确定其公允价值;不存在活跃市场,但同类或类似资产存在活跃市场的,参照同类或类似资产的市场价格确定其公允价值;同类或类似资产不存在活跃市场,采用估值技术确定其公允价值。
    G.应付账款、应付票据、应付职工薪酬、应付债券、长期应付款,其中的短期负债,一般按照应支付的金额确定其公允价值;长期负债,按照适当的折现率折现后的现值作为其公允价值。
    H.取得的被购买方的或有负债,其公允价值在购买日能够可靠计量的,单独确认为预计负债。此项负债按照假定第三方愿意代购买方承担该项义务,就其所承担义务需要购买方支付的金额作为其公允价值。
    I.递延所得税资产和递延所得税负债,取得的被购买方各项可辨认资产、负债及或有负债的公允价值与其计税基础之间存在差额的,应当按照《企业会计准则第18号-所得税》的规定确认相应的递延所得税资产或递延所得税负债,所确认的递延所得税资产或递延所得税负债的金额不折现。
    2、子公司情况
    
    1、公司所控制的境内外重要子公司的情况
    
    
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    备注   公司全称                                 注册资本       投资比例      实际投资额    主营业务          是否合  
                             并      
    RMB万元        %             RMB万元                                 
    A      南京国旅联合汤山温泉开发有限公司         14,000.00      100           14,000.00     旅游开发、温泉利  是      
           用                        
    B      国旅联合重庆颐尚温泉开发有限公司         8,000.00       100           8,204.33      旅游开发、温泉利  是      
           用                        
    C      北京都市会管理顾问有限公司               2,350.00       87.87         2,065.00      经济投资咨询、文  是      
           化艺术交流、会议          
           展览服务                  
    D      国旅联合旅游开发有限公司                 7,600.00       100           7,544.27      房地产开发,旅游   是      
           项目投资                  
    E      宜昌三峡金山船务有限公司                 4,146.00       100           3,148.45      水翼船旅游客运服  是      
           务                        
    F      国旅联合南京酒店管理有限公司             1,000.00       100           1,000.00      餐饮              是      
    G      北京八达岭野生动物世界有限公司           2,980.00       12            1,864.53      旅游服务          否      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    A:该子公司拥有的控股公司、联营公司及参股公司情况如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司全称                             注册资本       投资比例   实际投资额     主营业务                   是否合并    
    RMB万元        %          RMB万元                                               
    南京汤山地热开发有限责任公司         300.00         60.00      180.00         旅游区域开发、温泉利用     是          
    南京国旅联合旅业管理有限公司         100.00         100.00     50.00          旅游企业经营、咨询         是          
    南京泉野酒店开发有限公司             US$1,000.00    19.00      US$114.00      餐饮、旅游宾馆经营         否          
    南京国旅联合旅行社有限责任公司       30.00          100.00     30.00          旅游服务                   否          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    B:2008年3月10日,本公司与重庆公司之另一股东庄旭签订了股权转让协议,本公司以160万元的价格收购其持有的全部1.375%股权。该协议已执行,本公司已全资拥有重庆公司。
    
     C:该子公司拥有的控股公司、联营公司及参股公司情况如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司全称                                  注册资本      投资比例      实际投资额   主营业务             是否合并     
    RMB万元       %             RMB万元                                        
    芙诗兰管理顾问(北京)有限公司              500.00        50.00         150.00       温泉产品             否           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    D:该子公司拥有的控股公司、联营公司及参股公司情况如下:
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司全称                                  注册资本      投资比例      实际投资额    主营业务            是否合并     
    RMB万元       %             RMB万元                                        
    青岛国旅联合房地产开发有限公司            2,500.00      52.00         1,300.00      房地产开发销售      是           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    E:该子公司拥有的控股公司、联营公司及参股公司情况如下:
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司全称                           注册资本    投资比例     实际投资额     主营业务                       是否合并   
    RMB万元     %            RMB万元                                                  
    宜昌联通旅行服务有限责任公司       380.00      99.87        379.5          票务代理、旅游工艺品零售       是         
    巫山县华龙船务有限公司             190.00      36.00        76.00          水上客运                       否         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    F:2008年3月本公司新投资设立了南京酒店管理有限公司,该公司初始注册资本1000万元,本公司出资1000万元占100%股权。
    3、合并财务报表规定
    (1)合并范围
    ①确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。本公司对其他单位投资占被投资单位有表决权资本总额50%以上(不含50%),或虽不足50%但有实质控制权的,全部纳入合并范围。
    ②合并范围的变更情况
    ⑴本期新设立的国旅联合南京酒店管理有限公司,已开始运营,本期将之纳入合并范围。
    报告期内纳入合并范围的子公司的情况分别见附注(五)、2。
    (2)合并财务报表编制方法
    ①合并财务报表基本编制方法
    合并财务报表以母公司和纳入合并范围的子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资,在抵销母公司权益性资本投资与子公司所有者权益中母公司所持有的份额和公司内部之间重大交易及内部往来后编制而成。少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。少数股东损益,在合并利润表中净利润项目下以“少数股东收益”项目列示。
    ②报告期内增加或处置子公司的处理方法
    母公司在报告期内因同一控制下企业合并增加的子公司,编制合并资产负债表时,应当调整合并资产负债表的期初数。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。母公司在报告期内处置子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。
    母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。母公司在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
    母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。母公司在报告期内处置子公司,将该子公司期初至处置日的现金流量纳入合并现金流量表。
    ③母公司与子公司的会计政策与会计期间不同的处理方法
    本公司在编制合并财务报表时,如果子公司所采用的会计政策、会计期间与母公司不一致的,需要按照母公司的会计政策和会计期间对子公司财务报表进行必要的调整;或者要求子公司按照母公司的会计政策和会计期间另行编报财务报表。
    ④外币财务报表折算
    合并财务报表中包含境外经营实体时,其外币财务报表折算见附注(三)、5。
    (3)截止本年末,不存在子公司向母公司转移资金的能力受到严格限制的情况。
     (4) 报告期内,公司财务报表合并范围发生变化。
     公司合并范围新增国旅联合南京酒店管理有限公司。
    
    (六)合并会计报表附注
     1、货币资金            
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末数                          期初数                                            
    项目                               人民币金额                      人民币金额                                        
    现金:                                                                                                               
    人民币                             672,127.49                      359,999.54                                        
    银行存款:                                                                                                           
    人民币                             58,445,199.23                   118,325,221.25                                    
    其他货币资金:                                                                                                       
    人民币                                                             689,522.86                                        
    合计                               59,117,326.72                   119,374,743.65                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、应收账款
     (1) 应收账款按种类披露
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类            期末数                                              期初数                                           
    账面余额                   坏账准备                 账面余额                    坏账准备             
    金额           比例(%)   金额         比例(%)   金额            比例(%)   金额       比例(%) 
    单项金额重大的  2,550,000.00   52.83%      25,500.00    30%         5,585,927.86    82.28%      55,859.28  65.72%    
    应收账款                                                                                                             
    单项金额不重大  -              -           -            -           -               -           -          -         
    但按信用风险特                                                                                                       
    征组合后该组合                                                                                                       
    的风险较大的应                                                                                                       
    收账款                                                                                                               
    其他不重大应收  2,276,960.22   47.17%      59,491.75    70%         1,202,929.85    17.72%      29,132.47  34.28%    
    账款                                                                                                                 
    合计            4,826,960.22   100.00%     84,991.75    100.00%     6,788,857.71    100.00%     84,991.75  100.00%   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 期末单项金额重大的应收账计提坏账准备的情况。
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应收款项内容                             账面余额                        坏账金额               计提比例             
    待结算营业款                             2,550,000.00                    25,500.00              1%                   
    合计                                     2,550,000.00                    25,500.00              1%                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)按账龄列示应收账款明细情况:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄           期末数                                             期初数                                             
    账面余额                           坏账准备        账面余额                           坏账准备        
    金额               比例(%)                       金额                 比例(%)                     
    一年以内       4,651,857.22       96.37%          65,459.85       6,770,134.71         99.72         67,701.35       
    一至二年       156,380.00         3.24%           2241.50         1,508.00             0.03          75.4            
    二至三年       1,508.00           0.03%           75.40           0                    0             0               
    三年以上       17,215.00          0.36%           17,215.00       17,215.00            0.25          17,215.00       
    合计           4,826,960.22       100.00%         84,991.75       6,788,857.71         100.00        84,991.75       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (4) 应收账款主要单位
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    债务人名称                         金额                     占应收账款总额的比例                      账龄           
    万州港口发展公司                   2,200,000.00             46.39%                                    两个月         
    巴东客运站                         350,000.00               7.38%                                     两个月         
    汤山政府                           119,142.60               2.51%                                     一个月         
    携程旅行网                         75,061.00                1.58%                                     三个月         
    新乐旅行社                         65,015.00                1.37%                                     一个月         
    合计                               2,809,218.60             59.24%                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    (5) 本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 
    3、其他应收款
    (1) 其他应收账款按种类披露
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类              期末数                                            期初数                                           
    账面余额                  坏账准备                账面余额                  坏账准备               
    金额            比例(%   金额          比例(%   金额            比例(%   金额          比例(%  
    )                      )                        )                      )       
    单项金额重大的其  95,069,095.36   74.76     2,912,333.30  57.46     143,074,545.36  93.95%    3,249,602.80  64.11    
    他应收款项                                                                                                           
    单项金额不重大但                                                                                                  
    按信用风险                                                                                                           
    特征组合后该组合                                                                                                     
    的风险较大                                                                                                           
    的其他应收款项                                                                                                       
    其他不重大其他应  32,095,336.53   25.24     2,156,261.81  42.54     9,209,154.87    6.05%     1,818,992.31  35.89    
    收款项                                                                                                               
    合计              127,164,431.89  100.00%   5,068,595.11  100.00%   152,283,700.23  100.00%   5,068,595.11  100.00%  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 期末单项金额重大的其他应收款项计提:
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位名称                                 账面余额                  坏账准备                  计提比例                
    天平经济公司天津塘沽项目                 2,000,000.00              300,000.00                15.00%                  
    青岛东瑞置业                             7,388,785.36              1,108,317.80              15.00%                  
    海南金海湾度假村                         69,500,000.00             695,000.00                1.00%                   
    南京市国土资源局江宁分局                 16,180,310.00             809,015.50                5.00%                   
    合计                                     95,069,095.36             2,912,333.30              3.06%                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)按账龄列示其他应收款明细情况
    单位:元 币种:人民币
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄               期末数                                           期初数                                           
    账面余额                        坏账准备         账面余额                       坏账准备          
    金额               比例(%)                     金额               比例(%)                     
    一年以内           30,421,038.08      23.92%       1,080,798.22     122,900,820.92     80.71%      1,080,798.22      
    一至二年           81,098,765.03      63.77%       856,337.16       17,126,743.15      11.25%      856,337.16        
    二至三年           11,834,662.22      9.31%        1,482,297.15     9,881,981.03       6.49%       1,482,297.15      
    三年以上           2,471,515.07       1.95%        310,711.09       1,035,703.64       0.68%       310,711.09        
    全额提坏帐部分     1,338,451.49       1.05%        1,338,451.49     1338451.49         0.88%       1338451.49        
    合计               127,164,431.89     100.00%      5,068,595.11     152,283,700.23     100         5,068,595.11      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    
    (4) 其他应收款前五名
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位名称                            与本公司关系          欠款金额                  欠款年限         占其他应收账款  
                     总额的比例      
    海南金海湾度假村有限公司            资金往来              69,500,000.00             1-2年            54.65%          
    南京市国土资源局江宁分局            土地转让              16,180,310.00             2-3年            12.72%          
    青岛东瑞置业                        项目转让              7,388,785.36              2-3年            5.81%           
    中江投资有限公司                    经营用房出租人        5,943,300.00              1年以内          4.67%           
    白鹭洲公园                          经营用房出租人        3,000,000.00              1年以内          2.36%           
    合计                                -                    102,012,395.36            -               80.22%          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (5) 本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 
    4、预付账款
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                  期末数                                            期初数                                       
    金额                           比例(%)          金额                        比例(%)        
    一年以内              14,215,345.21                  69.66              5,760,320.00                55.59            
    一至二年              6,191,861.80                   30.34              4,602,746.56                44.41            
    合计                  20,407,207.01                  100.00             10,363,066.56               100.00           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款 5、存货  (1) 存货分类
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目         期末数                                            期初数                                                
    账面余额           跌价准备      账面价值         账面余额            跌价准备          账面价值        
    原材料       5,672,102.57                    5,672,102.57     3,693,674.34        -                 3,693,674.34    
    库存商品     426,022.00                      426,022.00       396,301.51          -                 396,301.51      
    开发成本     74,126,464.61                   74,126,464.61    72,628,986.77       -                 72,628,986.77   
    物料用品     1,652,923.78                    1,652,923.78     1,037,570.23        -                 1,037,570.23    
    低值易耗品   569,325.58                      569,325.58       334,090.61          -                 334,090.61      
    合计         82,446,838.54                   82,446,838.54    78,090,623.46       -                 78,090,623.46   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     6、可供出售金融资产: 
     无
    
    
    7、对合营企业投资和联营企业投资
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    合营企业                              业务性质                                本企业持股比例(%)     注册资本       
    北京八达岭野生动物世界有限公司        野生动物、植物观赏                      12                      2980           
    巫山县华龙船务有限公司                水上客运                                36                      850            
    南京泉野酒店开发有限公司              餐饮、娱乐、健身和旅游宾馆建设经营      19                      1000万美元     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    8、长期股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)长期股权投资明细情况:                                                                                             
    单位:元币种:人民币                                                                                                 
    项目                                    期末数                            期初数                                     
    对合营企业投资                          1,699,205.95                      899,205.95                                 
    对联营企业投资                          -                                 -                                          
    对子公司投资                            1,500,000.00                      1,800,000.00                               
    其他股权投资                            27,498,402.16                     30,498,402.16                              
    合计                                    30,697,608.11                     33,197,608.11                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)按成本法核算的长期投资:                                                                                          
    单位:元币种:人民币                                                                                                   
    被投资单位                           初始投资成本       期初余额         增减变动      期末余额        减值准备      
    上海国旅联合投资管理有限公司         3,000,000.00       3,000,000.00     -3000000                                    
    南京泉野酒店开发有限公司             8,853,097.24       8,853,097.24                   8,853,097.24    -             
    北京八达岭野野生动物世界有限公司     18,645,304.92      18,645,304.92    -             18,645,304.92   -             
    芙诗兰管理顾问(北京)有限公司         1,500,000.00       1,500,000.00                   1,500,000.00    -             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)按权益法核算
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位                        初始投资成本         期初余额          增减变动       期末余额        减值准备     
    巫山县华龙船务有限公司            760,000.00           899,205.95        800,000.00     1,699,205.95    -            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    (4)在被投资单位持股比例与表决权的说明
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位                                    在被投资单位持   在被投资单位表决权   在被投资单位持股比例与表决权比例 
    股比例           比例                 不一致的说明                     
    南京泉野酒店开发有限公司                      19.00            19.00                                                 
    北京八达岭野野生动物世界有限公司              12.00            12.00                                                 
    巫山县华龙船务有限公司                        36.00            36.00                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    9、投资性房地产
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                 期初账面余额       本期增加额          本期减少额         期末账面余额          
    一、原价合计                         42,650,768.76                                           42,650,768.76         
    1.房屋、建筑物                       42,650,768.76                                           42,650,768.76         
    2.土地使用权                                                                                                     
    二、累计折旧和累计摊销合计           5,291,717.71       498,193.56                             5,789,911.27          
    1.房屋、建筑物                       5,291,717.71       498,193.56                            5,789,911.27          
    2.土地使用权                                                                                                     
    三、投资性房地产减值准备累计金额合                                                                               
    计                                                                                                                   
    1.房屋、建筑物                                                                                                   
    2.土地使用权                                                                                                     
    四、投资性房地产账面价值合计         37,359,051.05      -498,193.56         0.00               36,860,857.49         
    1.房屋、建筑物                       37,359,051.05      -498,193.56         0.00               36,860,857.49         
    2.土地使用权                                                                                                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    10、固定资产 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                      期初数                  本期增加数              本期减少数            期末数               
    一、原价合计:            260,451,673.01          4,559,739.12            3,555,720.48          261,455,691.65       
    其中:房屋及建筑物        136,528,465.21          333,168.70              -                     136,861,633.91       
    机器设备                  103,075,670.07          552,883.56              41,603.56             103,586,950.07       
    运输设备                  13,059,711.65           2,465,219.61            3,500,416.92          12,024,514.34        
    电子设备                  5,458,279.63            878,447.00              9,500.00              6,327,226.63         
    其他                      2,329,546.45            330,020.25              4,200.00              2,655,366.70         
    二、累计折旧合计:        53,685,723.17           6,115,444.97            1,848,395.96          57,952,772.18        
    其中:房屋及建筑物        9,871,578.05            1,843,675.01            -                     11,715,253.06        
    机器设备                  33,521,064.59           2,841,649.21            10,650.60             36,352,063.20        
    运输设备                  6,249,135.48            653,952.55              1,830,140.70          5,072,947.33         
    电子设备                  3,334,172.98            507,687.64              6,450.36              3,835,410.26         
    其他                      709,772.07              268,480.56              1,154.30              977,098.33           
    三、固定资产净值合计      206,765,949.84          -1,555,705.85           1,707,324.52          203,502,919.47       
    其中:房屋及建筑物        126,656,887.16          -1,510,506.31           -                     125,146,380.85       
    机器设备                  69,554,605.48           -2,288,765.65           30,952.96             67,234,886.87        
    运输设备                  6,810,576.17            1,811,267.06            1,670,276.22          6,951,567.01         
    电子设备                  2,124,106.65            370,759.36              3,049.64              2,491,816.37         
    其他                      1,619,774.38            61,539.69               3,045.70              1,678,268.37         
    四、减值准备合计          -                       -                       -                     -                    
    其中:房屋及建筑物        -                       -                       -                     -                    
    机器设备                  -                       -                       -                     -                    
    运输设备                  -                       -                       -                     -                    
    电子设备                  -                       -                       -                     -                    
    其他                      -                       -                       -                     -                    
    五、固定资产净额合计      206,765,949.84          -1,555,705.85           1,707,324.52          203,502,919.47       
    其中:房屋及建筑物        126,656,887.16          -1,510,506.31           -                     125,146,380.85       
    机器设备                  69,554,605.48           -2,288,765.65           30,952.96             67,234,886.87        
    运输设备                  6,810,576.17            1,811,267.06            1,670,276.22          6,951,567.01         
    电子设备                  2,124,106.65            370,759.36              3,049.64              2,491,816.37         
    其他                      1,619,774.38            61,539.69               3,045.70              1,678,268.37         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    11、在建工程
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目名称                     期初数                 本期增加              本期减少              期末数               
    汤山温泉度假区工程           28,242,334.13          33,047,368.80                               61,289,702.93        
    白鹭洲项目工程                                      1,670,191.42                                1,670,191.42         
    北京都市会温泉工程           8,398,472.41           17,063,443.06                               25,461,915.47        
    重庆颐尚温泉工程             30,446,520.05          31,027,017.41                               61,473,537.46        
    合计                         67,087,326.59          82,808,020.69                               149,895,347.28       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    12、无形资产                                                                             单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目            期初账面余额           本期增加额           本期减少额       期末账面余额       累计减值准备金额     
    土地使用权      60,585,839.80          3,555,400.00         675,859.18       63,465,380.62      -                   
    管理软件        1,319,076.02           0.00                 52,058.00        1,267,018.02       1,167,875.00         
    财务软件        348,842.96             6,580.00             129,146.96       226,276.00         -                   
    其他软件        299,375.33             388,565.00           91,692.00        596,248.33         -                   
    其他            31,000.00              38,000.00            20,984.00        48,016.00          -                   
    合计            62,584,134.11          3,988,545.00         969,740.14       65,602,938.97      1,167,875.00         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    13、长期待摊费用
    单位:元 币种:人民币
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别          期初数                    本期增加数           本期转出数        本期摊销数         期末数             
    景点绿化      5,367,756.84              1,979,094.21                          241,528.32         7,105,322.73       
    受托经营景点  9,644,854.88                                                   220,697.92         9,424,156.96       
    改造                                                                                                                 
    合计          15,012,611.72             1,979,094.21         0.00              462,226.24         16,529,479.69      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    14、递延所得税资产
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    可抵扣暂时性差异                        年末数                             年初数                                    
    坏账准备                                1,981,815.98                       1,979,560.46                              
    长期投资                                911,883.55                         911,883.55                                
    长期待摊费用                            2,832,862.51                       3,396,535.03                              
    合计                                    5,726,562.04                       6,287,979.04                              
    确认递延所得税资产                      1,431,640.51                       1,571,994.76                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    15、资产减值准备明细
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                    年初账面余额      本期计提额  本期减少额                                    期末账面余额     
    转回         转销            合计                              
    一、坏账准备            5,153,5867.86                                                           5,153,586.86     
    二、存货跌价准备                                                                                               
    三、可供出售金融资产减                                                                                         
    值准备                                                                                                               
    四、持有至到期投资减值                                                                                         
    准备                                                                                                                 
    五、长期股权投资减值准  2,370,000.00                             2,370,000.00    2,370,000.00                      
    备                                                                                                                   
    六、投资性房地产减值准                                                                                           
    备                                                                                                                   
    七、固定资产减值准备                                                                                             
    八、工程物资减值准备                                                                                           
    九、在建工程减值准备                                                                                           
    十、生产性生物资产减值                                                                                         
    准备                                                                                                                 
    其中:成熟生产性生物资                                                                                         
    产减值准备                                                                                                           
    十一、油气资产减值准备                                                                                         
    十二、无形资产减值准备  1,167,875.00                                                            1,167,875.00     
    十三、商誉减值准备                                                                                             
    十四、其他                                                                                                     
    合计                    8,691,461.86                                                            6,321,461.86     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     16、短期借
    单位:元 币种:人民币
    短期借款明细情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    借款类别                                年末数                                   年初数                              
    信用借款                                -                                       -                                  
    抵押借款                                55,800,000.00                            50,000,000.00                       
    合计                                    55,800,000.00                            50,000,000.00                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)无逾期的短期借款。
    ( 3 ) 具体的抵押情况见附注十、2。
    
    17、应付账款:  (1) 本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
      (2)本公司应付账款余额主要为南京国旅联合汤山温泉开发有限公司、北京都市会管理顾问有限公司和国旅联合重庆颐尚温泉开发有限公司等应付建筑单位之工程施工款。
    18、预收账款:
     (1) 本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 (2)期末余额主要为南京国旅联合汤山温泉开发有限公司预收的土地转让款1785万元及酒店分公司预收的客人消费款。 19、应交税费:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                              期末数                     期初数                    计缴标准                      
    增值税                            4,335.58                   14,615.42                 17%                           
    营业税                            415,426.35                 648,181.40                3%、5%                        
    所得税                            3,229,073.39               4,830,938.29              33%                           
    个人所得税                        202,921.05                 212,660.75                                             
    城建税                            21,295.25                  37,612.37                 5%、7%                        
    教育附加                          15,951.36                  32,477.27                 3%、4%                        
    房产税                            0.00                       13,080.00                                              
    其他                              1,055,411.49               1,020,919.31                                           
    合计                              4,944,414.47               6,810,484.81              --                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     20、其他应付款:                                                                   单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                  期末数                                            期初数                                       
    金额                              比例%           金额                          比例%          
    1年以内               16,852,309.51                     51.67%          12,524,184.40                 73.37%         
    1-2年                 12,109,197.24                     37.13%          969,361.77                    5.68%          
    2-3年                 75,936.65                         0.23%           2,700,000.00                  15.82%         
    3年以上               3,577,266.67                      10.97%          877,266.67                    5.14%          
    合计                  32,614,710.07                     100.00%         17,070,812.84                 100.00%        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     (1) 本报告期其他应付款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。 (2) 本报告期其他应付款增加15,543,897.23 元,主要原因是子公司青岛房地产公司收到青岛人一置业有限公司股权收购预付款10,000,000.00元。
    21、一年内到期的非流动负债
    (1)一年内到期的长期借款:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                       年末账面余额                            年初账面余额                      
    一年内到期的长期借款                       73,880,005.00                           79,231,330.00                     
    合计                                       73,880,005.00                           79,231,330.00                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:公司不存在已到期未偿还的款项。
    (2)一年内到期的长期借款明细如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    借款类别                                              年末账面余额                          年初账面余额             
    抵押借款                                              28,880,005.00                         29,231,330.00            
    保证借款                                              45,000,000.00                         50,000,000.00            
    合计                                                  73,880,005.00                         79,231,330.00            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:保证借款由本公司提供保证。
    
    22、长期借款分类:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                          期末数                                      期初数                                     
    担保借款                      40,000,000.00                               40,000,000.00                              
    合计                          40,000,000.00                               40,000,000.00                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    具体情况请见本附注九。
    
    
    23、递延所得税负债
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    年末数                                   年初数                                  
    应纳税暂时性差异                    939,205.95                               139,205.95                              
    确认递延所得税负债                  234,801.49                               34,801.49                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    24、股本
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                       期初数          本次变动增减(+,-)              期末数                                
    发行新股  送股   公积金转股  其他                                         
    一、有限售条件的流通股份                                                                                             
    1、国家持股                43,959,763.00                                       43,959,763.00                         
    2、国有法人持股            97,485,199.00                                       97,485,199.00                         
    3、其他内资持股            115,055,038.00  0.00      0.00   0.00        0.00   115,055,038.00                        
    其中:境内法人持股         85,928,487.00                                       85,928,487.00                         
    境内自然人持股             29,126,551.00                                       29,126,551.00                         
    4、外资持股                0.00            0.00      0.00   0.00        0.00   0.00                                  
    其中:境外法人持股                                                             0.00                             &n