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信雅达(600571)公告正文

信 雅 达:2008年半年度报告

公告日期 2008-08-29
股票简称:信雅达 股票代码:600571
信雅达系统工程股份有限公司2008年半年度报告
    
    目录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 4
    五、董事会报告 5
    六、重要事项 6
    七、财务会计报告(未经审计) 9
    八、备查文件目录 71
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)独立董事童本立,因公出差,已书面委托独立董事王光明代为行使表决。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人郭华强、主管会计工作负责人章良忠及会计机构负责人(会计主管人员)徐丽君声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:信雅达系统工程股份有限公司
    公司法定中文名称缩写:信雅达
    公司英文名称:SUNYARD SYSTEM ENGINEERING CO.,LTD
    公司英文名称缩写:SUNYARD
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:信雅达
    公司A股代码:600571
    3、 公司注册地址:杭州市文三路252号伟星大厦6楼
    公司办公地址:杭州市滨江区江南大道3888号
    邮政编码:310053
    公司国际互联网网址:http://www.sunyard.com
    公司电子信箱:mail@sunyard.com
    4、 公司法定代表人:郭华强
    5、 公司董事会秘书:叶晖
    电话:0571-56686627
    传真:0571-56686777
    E-mail:mail@sunyard.com
    联系地址:杭州市滨江区江南大道3888号
    公司证券事务代表:李晨
    电话:0571-56686627
    传真:0571-56686777
    E-mail:mail@sunyard.com
    联系地址:杭州市滨江区江南大道3888号
    6、 公司信息披露报纸名称:中国证券报、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:证券部
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末            上年度期末            本报告期末比上年度期末增减(%)    
    总资产                               784,974,696.10        671,750,820.51        16.86                               
    所有者权益(或股东权益)             356,171,005.61        351,953,516.66        1.20                                
    每股净资产(元)                       1.831                 1.809                 1.22                                
    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                             -2,289,023.88         1,443,059.38          -258.62                             
    利润总额                             11,706,492.27         3,570,649.09          227.85                              
    净利润                               6,039,031.69          5,538,430.16          9.04                                
    扣除非经常性损益后的净利润           -3,360,543.04         4,590,677.29          -173.20                             
    基本每股收益(元)                     0.031                 0.0285                8.77                                
    扣除非经常性损益后的基本每股收益(元  -0.017                0.0236                -172.03                             
    )                                                                                                                    
    稀释每股收益(元)                     0.031                 0.0285                8.77                                
    净资产收益率(%)                      1.70                  1.57                  增加0.13个百分点                    
    经营活动产生的现金流量净额           -71,716,118.36        -55,903,444.44        -28.29                              
    每股经营活动产生的现金流量净额       -0.369                -0.29                 -27.24                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    非流动资产处置损益                                                           10,822,224.78                           
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   1,800,000.00                            
    受的政府补助除外                                                                                                     
    除上述各项之外的其他营业外收支净额                                           -1,590,783.65                           
    企业所得税影响数                                                             -1,819,266.79                           
    少数股东所占份额                                                             187,400.39                              
    合计                                                                         9,399,574.73                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况 
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                                                                             26,826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        报告期内  持有有限售条件股份   质押或冻结的股份数量    
    )                           增减      数量                                         
    杭州信雅达电子有限公司  境内非国              45,129,934                33,187,515           质押40,170,000          
    有法人                                                                                       
    宁波经济技术开发区春秋  境内非国              14,489,413                                     未知                    
    科技开发有限公司        有法人                                                                                       
    郭华强                  境内自然              14,123,148                661,860              未知                    
    人                                                                                           
    许建国                  境内自然              3,343,317                                      未知                    
    人                                                                                           
    朱宝文                  境内自然              2,720,000                                      未知                    
    人                                                                                           
    汉鼎证券投资基金        其他                  2,569,800                                      未知                    
    富国天瑞强势地区精选混  其他                  2,168,729                                      未知                    
    合型开放式证券投资基金                                                                                               
    张健                    境内自然              1,900,000                                      未知                    
    人                                                                                           
    耿俊岭                  境内自然              759,492                                        未知                    
    人                                                                                           
    吴泉明                  境内自然              637,529                                        未知                    
    人                                                                                           
    前十名无限售条件股东持股情况                                                                                         
    股东名称                               持有无限售条件股份数   股份种类                                               
    量                                                                            
    宁波经济技术开发区春秋科技开发有限公   14,489,413             人民币普通股                                           
    司                                                                                                                   
    郭华强                                 13,461,288             人民币普通股                                           
    杭州信雅达电子有限公司                 11,942,419             人民币普通股                                           
    许建国                                 3,343,317              人民币普通股                                           
    朱宝文                                 2,720,000              人民币普通股                                           
    汉鼎证券投资基金                       2,569,800              人民币普通股                                           
    富国天瑞强势地区精选混合型开放式证券   2,168,729              人民币普通股                                           
    投资基金                                                                                                             
    张健                                   1,900,000              人民币普通股                                           
    耿俊岭                                 759,492                人民币普通股                                           
    吴泉明                                 637,529                人民币普通股                                           
    上述股东关联关系或一致行动关系的说明   (1)郭华强先生为杭州信雅达电子有限公司董事,持有其77.72%的股权; (2)许建国 
    先生为宁波经济技术开发区春秋科技开发有限公司董事,持有其90.73%的股权; (3)  
    朱宝文先生为杭州信雅达电子有限公司董事,持有其12.76%的股权; (4)张健先生为  
    杭州信雅达电子有限公司董事,持有其6.52%的股权; (5)富国天瑞强势地区精选混合 
    型开放式证券投资基金和汉鼎证券投资基金都为富国基金管理公司旗下基金; (6)公  
    司未知上述股东其他关联关系或一致行动关系。                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序   有限售条件股东名称            持有的有限售条件股   有限售条件股份可上市交易情况         限售条件                
    号                                 份数量               可上市交易时间  新增可上市交易股份                           
                                 数量                                         
    1.   杭州信雅达电子有限公司        33,187,515           2008年11月30日  33,187,515                                   
    2.   郭华强                        661,860              2008年11月30日  661,860                                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    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
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    姓名             职务             年初持股数       本期增持股份数  本期减持股份数   期末持股数       变动原因        
            量              量                                                
    郭华强           董事长           15,517,348                       1,394,200        14,123,148       二级市场买卖    
    朱宝文           董事             2,950,000                        230,000          2,720,000        二级市场买卖    
    费禹铭           董事             780,000                          180,000          600,000          二级市场买卖    
    耿俊岭           总裁             839,492                          80,000           759,492          二级市场买卖    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (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
    报告期内公司经营业务收入总体呈增长态势。2008年1-6月份实现营业收入22440.8万元,比去年同期14271.5万元增长57.24%,营业利润-228.9万元,比去年同期144.3万元减少258.63%。报告期内公司为增加核心创新能力,对环保电控软件产品和金融IT软件产品进行了持续的研发投入,使管理费用比去年同期增加580万元,再加上本期资产减值损失958万元和投资收益亏损480万元等因素影响,导致报告期内营业利润下降较快。本期归属于母公司所有者的净利润为603.9万元,比去年同期553.8万元上升9.05%。 在金融IT应用服务领域,继续稳定金融IT应用的业务收入和规模,公司的金融IT应用服务进一步从周边走向核心,项目服务的层级不断提高,公司在流程银行、电子银行等IT应用方面的地位得到进一步巩固。解决方案的产品化和客户满意度的提升是公司在此领域继续努力的两个方向。 在软件外包和业务流程外包方面,公司的业务收入和利润水平稳定增长。在团队建设、业务基地建设和人才培养等方面不断取得进展。公司将继续重视杭州、合肥两个金融数据处理中心的建设,增加在技术和生产上的投入,努力使公司成为金融外包全流程解决方案专家。 在环保科技领域,国家“十一五”规划,相关环保政策的出台以及印度、东南亚等海外市场的兴起,给公司环保科技产品创造了巨大的市场空间,公司在上半年签订了多个电厂的烟气除尘项目。原材料价格的不断上涨和银根紧缩也给公司经营带来诸多困难,公司将继续发挥技术优势和品牌效应,狠抓技术创新和增效节支工作,努力提高环保科技产品的盈利水平。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品                    营业收入           营业成本         毛利率(%  营业收入  营业成本  毛利率比上年同期 
                               )         比上年同  比上年同  增减(%)        
                                         期增减(  期增减(                   
                                         %)      %)                       
    分行业                                                                                                               
    金融IT                            103,658,552.12     56,962,745.24    45.05     31.52     54.02     减少8.02个百分点 
    环保科技                          114,768,875.15     85,446,164.12    25.55     130.42    127.22    增加1.05个百分点 
    分产品                                                                                                               
    自行开发研制的软件产品销售        10,784,584.14      0                100.00    -31.70              增加0个百分点    
    系统维护                          2,863,802.60       0                100.00    27.38               增加0个百分点    
    外购商品销售                      66,483,036.26      56,660,098.67    14.78     63.45     53.20     增加5.70个百分点 
    软件服务                          23,527,129.12      302,646.57       98.71     17.04               减少1.29个百分点 
    安装工程施工                      4,752,792.00       2,762,812.80     41.87                                          
    环保产品                          110,016,083.15     82,683,351.32    24.84     120.87    119.87    增加0.34个百分点 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额0万元。
    
    2、主营业务分地区情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区                                         营业收入                        营业收入比上年增减(%)                
    国内                                         194,900,298.15                  125.64                                  
    国外                                         23,527,129.12                   17.04                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    
    2、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
    
    六、重要事项 
    (一)公司治理的情况
    报告期内,公司按照《公司法》、《证券法》和《上市公司治理准则》等法律法规的有关规定,不断加强法人治理结构,规范公司运作。公司努力落实在2007年《关于加强公司治理专项活动的整改报告》中提出的整改措施,并对落实情况进行了自查和改进。公司董事会及董事会审计委员会对报告期内大股东非经营性资金占用情况进行了自查和核查,认为:本公司不存在大股东非经营性占用公司资金的情况。
    
    (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (三)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (四)报告期内公司重大关联交易事项
    本报告期公司无重大关联交易事项。
    
    (五)托管情况
    本报告期公司无托管事项。
    
    (六)承包情况
    本报告期公司无承包事项。
    
    (七)租赁情况
    本报告期公司无租赁事项。
    
    (八)担保情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对控股子公司的担保)                                                                         
    担保对象名称       担保金额       担保类型           担保期                        是否履行完毕        是否为关联方  
                                                                担保          
    桐庐热电           585.00         连带责任担保       2007年4月25日~2008年10月25日  否                  否            
    桐庐热电           585.00         连带责任担保       2007年5月25日~2009年8月25日   否                  否            
    桐庐热电           585.00         连带责任担保       2007年5月25日~2010年6月25日   否                  否            
    桐庐热电           585.00         连带责任担保       2007年5月25日~2011年4月25日   否                  否            
    桐庐热电           585.00         连带责任担保       2007年5月25日~2012年2月25日   否                  否            
    报告期内担保发生额合计                                                             0                                 
    报告期末担保余额合计(A)                                                          2,925.00                          
    公司对控股子公司的担保情况                                                                                           
    报告期内对控股子公司担保发生额合计                                                          2,072.52                 
    报告期末对控股子公司担保余额合计(B)                                                       5,233.38                 
    公司担保总额情况(包括对控股子公司的担保)                                                                           
    担保总额(A+B)                                                                             8,158.38                 
    担保总额占公司净资产的比例                                                                  22.91                    
    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)                           5,233.38                 
    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)                                                               5,233.38                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (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:
    杭州信雅达电子有限公司以其持有的“信雅达”500万股(按05年末股本,按现股本为650万股)股份,用作对公司员工实施股权激励计划使用
    履行中
    
    杭州信雅达电子有限公司以其持有的“信雅达”500万股(按05年末股本,按现股本为650万股)股份,用作对公司员工实施股权激励计划使用;其中,信雅达电子根据已商定的激励办法决定分别向蔡亮、耿峻岭、费禹铭三名公司高管人员按约定价格转让2,237,748股、1,118,874股和1,118,874股,其余1,557,312股的具体股权激励方案由公司董事会制定。 2006年12月,向蔡亮、耿峻岭、费禹铭三名公司高管人员按约定价格转让股份已经完成过户手续;2007年6月30日公司三届五次董事会审议通过《关于向潘庆中先生实施股权激励计划的议案》,同意将其中1,110,044股份转让给潘庆中先生,以上股份过户手续已于2007年9月份完成;2008年4月25日公司三届十三次董事会审议通过《关于向吴泉明先生实施股权激励计划的议案》,同意将其中637,529股份转让给吴泉明先生,以上股份过户手续已于2008年5月份完成。
    
    (十一)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十二)其他重大事项及其影响和解决方案的分析说明
    1、证券投资情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序   证券代码   简称         期末持有数量(  初始投资金额       期末账面值         期初账面值      会计核算科目      
    号                           股)                                                                                    
    1    600000     浦发银行     205,056.00      5,555,271.27       4,511,232.00                       交易性金融资产    
    2    000792     盐湖钾肥     10,000.00       966,624.55         881,200.00                         交易性金融资产    
    3    162705     广发聚丰     456,628.51      500,000.00         277,904.11         475,852.57      交易性金融资产    
    合计                         -              7,021,895.82       5,670,336.11       475,852.57      -                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、其他重大事项的说明
    2008年4月25日,公司三届十三次董事会同意认购财通证券增资额3000万元(资本金),认购总价款为人民币7530万元。截止本报告期末,以上投资事项尚处于实施中,公司尚未支付上述认股价款。
    
    (十三)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                      刊载的报刊名称及版面           刊载日期             刊载的互联网网站及检索路径             
    股东股权解质和质押公告    中国证券报D8、上海证券报D11    2008年1月16日        www.sse.com.cn                         
    三届十次董事会决议公告    中国证券报C18、上海证券报D21   2008年1月29日        www.sse.com.cn                         
    股东股权解质和质押公告    中国证券报C11、上海证券报D07   2008年3月13日        www.sse.com.cn                         
    三届十一次董事会决议公告  中国证券报D03、上海证券报D15   2008年3月14日        www.sse.com.cn                         
    三届十二次董事会决议公告  中国证券报D059、上海证券报D44  2008年4月18日        www.sse.com.cn                         
    三届五次监事会决议公告    中国证券报D059、上海证券报D44  2008年4月18日        www.sse.com.cn                         
    三届十三次董事会决议公告  中国证券报C9、上海证券报A31    2008年4月28日        www.sse.com.cn                         
    关于参股财通证券事项后续  中国证券报A22、上海证券报D27   2008年5月13日        www.sse.com.cn                         
    进展情况公告                                                                                                         
    2007年度股东大会决议公告  中国证券报A19、上海证券报20    2008年5月17日        www.sse.com.cn                         
    关于向吴泉明先生实施股权  中国证券报C05、上海证券报D19   2008年5月21日        www.sse.com.cn                         
    激励计划的补充公告                                                                                                   
    股东股权解质和质押公告    中国证券报C019、上海证券报27   2008年5月24日        www.sse.com.cn                         
    重要合同公告              中国证券报A19、上海证券报23    2008年5月31日        www.sse.com.cn                         
    三届十四次董事会决议公告  中国证券报C014、上海证券报27   2008年6月28日        www.sse.com.cn                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    七、财务会计报告(未经审计) 
    (一)财务报表
     合并资产负债表
    编制单位:信雅达系统工程股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                                        143,375,510.41            117,655,898.90             
    结算备付金                                                                                                           
    拆出资金                                                                                                             
    交易性金融资产                                                  8,793,845.32              10,295,911.40              
    应收票据                                                        3,430,000.00              4,998,410.00               
    应收账款                                                        160,239,863.68            146,202,333.29             
    预付款项                                                        47,375,893.63             11,402,460.72              
    应收保费                                                                                                             
    应收分保账款                                                                                                         
    应收分保合同准备金                                                                                                   
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                                      33,374,897.47             22,343,845.64              
    买入返售金融资产                                                                                                     
    存货                                                            157,789,066.22            116,902,380.82             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                    554,379,076.73            429,801,240.77             
    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                                                    16,552,256.02             16,552,256.02              
    投资性房地产                                                    47,212,876.03             52,495,569.99              
    固定资产                                                        118,682,466.61            126,225,521.98             
    在建工程                                                        9,440,709.45              6,037,158.67               
    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                                                        31,232,370.38             32,845,982.13              
    开发支出                                                        1,448,203.82                                         
    商誉                                                            1,226,651.66              1,226,651.66               
    长期待摊费用                                                    686,764.12                                           
    递延所得税资产                                                  4,113,321.28              6,566,439.29               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  230,595,619.37            241,949,579.74             
    资产总计                                                        784,974,696.10            671,750,820.51             
    流动负债:                                                                                                           
    短期借款                                                        221,600,000.00            131,400,000.00             
    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                                                        27,093,774.93             6,744,432.00               
    应付账款                                                        65,257,879.81             78,696,930.83              
    预收款项                                                        61,510,272.52             34,719,090.35              
    卖出回购金融资产款                                                                                                   
    应付手续费及佣金                                                                                                     
    应付职工薪酬                                                    2,587,756.29              4,745,978.52               
    应交税费                                                        -7,025,266.38             3,233,924.23               
    应付利息                                                        11,137.40                 306,658.81                 
    应付股利                                                                                                             
    其他应付款                                                      7,478,469.40              7,096,922.21               
    应付分保账款                                                                                                         
    保险合同准备金                                                                                                       
    代理买卖证券款                                                                                                       
    代理承销证券款                                                                                                       
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                    378,514,023.97            266,943,936.95             
    非流动负债:                                                                                                         
    长期借款                                                        20,900,000.00             20,900,000.00              
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                  112,771.85                112,771.85                 
    其他非流动负债                                                  1,078,000.00              1,078,000.00               
    非流动负债合计                                                  22,090,771.85             22,090,771.85              
    负债合计                                                        400,604,795.82            289,034,708.80             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                              194,554,880.00            194,554,880.00             
    资本公积                                                        77,667,433.35             79,348,641.88              
    减:库存股                                                                                                           
    盈余公积                                                        18,525,564.27             18,525,564.27              
    一般风险准备                                                                                                         
    未分配利润                                                      65,850,469.64             59,811,437.95              
    外币报表折算差额                                                -427,341.65               -287,007.44                
    归属于母公司所有者权益合计                                      356,171,005.61            351,953,516.66             
    少数股东权益                                                    28,198,894.67             30,762,595.05              
    所有者权益合计                                                  384,369,900.28            382,716,111.71             
    负债和所有者总计                                                784,974,696.10            671,750,820.51             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
    
    母公司资产负债表
    编制单位:信雅达系统工程股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                                       91,219,497.98              65,790,801.55              
    交易性金融资产                                                 8,793,845.32               10,295,911.40              
    应收票据                                                                                                             
    应收账款                                                       53,214,630.86              61,969,408.53              
    预付款项                                                       9,844,468.54               1,239,180.48               
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                                     250,491,075.00             144,258,761.21             
    存货                                                           12,475,953.07              7,390,013.73               
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                   426,039,470.77             290,944,076.90             
    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                                                   108,537,197.83             108,537,197.83             
    投资性房地产                                                   47,212,876.03              52,495,569.99              
    固定资产                                                       24,991,775.08              33,673,012.38              
    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                                                       7,234,139.88               9,188,593.57               
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                   686,764.12                                            
    递延所得税资产                                                 4,084,708.41               6,537,826.42               
    其他非流动资产                                                                                                       
    非流动资产合计                                                 192,747,461.35             210,432,200.19             
    资产总计                                                       618,786,932.12             501,376,277.09             
    流动负债:                                                                                                           
    短期借款                                                       186,200,000.00             100,000,000.00             
    交易性金融负债                                                                                                       
    应付票据                                                       26,891,027.93              6,344,432.00               
    应付账款                                                       11,518,373.83              27,687,551.48              
    预收款项                                                       3,569,883.65               1,977,702.76               
    应付职工薪酬                                                   884,419.59                 2,492,067.60               
    应交税费                                                       225,003.01                 7,585,930.73               
    应付利息                                                                                  201,123.75                 
    应付股利                                                                                                             
    其他应付款                                                     44,366,940.28              21,212,042.72              
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                   273,655,648.29             167,500,851.04             
    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                                                 112,771.85                 112,771.85                 
    其他非流动负债                                                                                                       
    非流动负债合计                                                 112,771.85                 112,771.85                 
    负债合计                                                       273,768,420.14             167,613,622.89             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             194,554,880.00             194,554,880.00             
    资本公积                                                       79,782,400.23              79,782,400.23              
    减:库存股                                                                                                           
    盈余公积                                                       18,525,564.27              18,525,564.27              
    未分配利润                                                     52,155,667.48              40,899,809.70              
    所有者权益(或股东权益)合计                                   345,018,511.98             333,762,654.20             
    负债和所有者(或股东权益)合计                                 618,786,932.12             501,376,277.09             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
    
     合并利润表
    编制单位:信雅达系统工程股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业总收入                                                     224,408,063.93            142,715,391.95          
    其中:营业收入                                                     224,408,063.93            142,715,391.95          
    利息收入                                                                                                             
    已赚保费                                                                                                             
    手续费及佣金收入                                                                                                     
    二、营业总成本                                                     221,158,299.54            141,522,277.09          
    其中:营业成本                                                     143,476,650.34            83,974,441.08           
    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                                                     2,776,349.83              1,883,036.59            
    销售费用                                                           16,685,081.98             11,802,100.04           
    管理费用                                                           44,781,696.23             39,006,775.22           
    财务费用                                                           3,855,081.77              4,538,194.11            
    资产减值损失                                                       9,583,439.39              317,730.05              
    加:公允价值变动收益(损失以“-”号填列)                         -701,512.09                                       
    投资收益(损失以“-”号填列)                                     -4,837,276.18             249,944.52              
    其中:对联营企业和合营企业的投资收益                                                                                 
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 -2,289,023.88             1,443,059.38            
    加:营业外收入                                                     19,066,471.05             2,380,611.70            
    减:营业外支出                                                     5,070,954.90              253,021.99              
    其中:非流动资产处置净损失                                                                                           
    四、利润总额(亏损总额以“-”号填列)                             11,706,492.27             3,570,649.09            
    减:所得税费用                                                     4,469,465.22              261,514.76              
    五、净利润(净亏损以“-”号填列)                                 7,237,027.05              3,309,134.33            
    归属于母公司所有者的净利润                                         6,039,031.69              5,538,430.16            
    少数股东损益                                                       1,197,995.36              -2,229,295.83           
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                                        0.031                     0.0285                  
    (二)稀释每股收益(元/股)                                        0.031                     0.0285                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
     母公司利润表
    编制单位:信雅达系统工程股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业收入                                                       64,424,460.90             54,778,974.75           
    减:营业成本                                                       28,265,666.84             24,070,694.79           
    营业税金及附加                                                     1,426,470.29              1,502,442.41            
    销售费用                                                           10,924,001.62             5,101,339.22            
    管理费用                                                           14,606,736.57             12,627,605.36           
    财务费用                                                           1,280,258.20              2,654,235.16            
    资产减值损失                                                       1,053,410.33              -2,790,407.77           
    加:公允价值变动收益(损失以“-”号填列)                         -701,512.09                                       
    投资收益(损失以“-”号填列)                                     -4,837,276.18             249,944.52              
    其中:对联营企业和合营企业的投资收益                                                                                 
    二、营业利润(亏损以“-”号填列)                                 1,329,128.78              11,863,010.10           
    加:营业外收入                                                     17,274,172.42             262,484.84              
    减:营业外支出                                                     2,964,634.30              36,255.46               
    其中:非流动资产处置净损失                                         0                                                 
    三、利润总额(亏损总额以“-”号填列)                             15,638,666.90             12,089,239.48           
    减:所得税费用                                                     4,382,809.12              1,033,723.69            
    四、净利润(净亏损以“-”号填列)                                 11,255,857.78             11,055,515.79           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
    
     合并现金流量表
    编制单位:信雅达系统工程股份有限公司
    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                                               240,711,039.77        169,951,949.75      
    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                                                             5,153,313.22          7,265,319.58        
    收到其他与经营活动有关的现金                                               6,521,560.16          3,978,123.25        
    经营活动现金流入小计                                                       252,385,913.15        181,195,392.58      
    购买商品、接受劳务支付的现金                                               198,279,662.04        165,394,599.45      
    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                                             44,550,790.03         35,318,866.68       
    支付的各项税费                                                             27,236,195.96         15,029,657.06       
    支付其他与经营活动有关的现金                                               54,035,383.48         21,355,713.83       
    经营活动现金流出小计                                                       324,102,031.51        237,098,837.02      
    经营活动产生的现金流量净额                                                 -71,716,118.36        -55,903,444.44      
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                               2,586,515.13        
    取得投资收益收到的现金                                                     116,000.00                                
    处置固定资产、无形资产和其他长期资产收回的现金净额                         25,935,689.89         53,860.00           
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                               790,529.84                                
    投资活动现金流入小计                                                       26,842,219.73         2,640,375.13        
    购建固定资产、无形资产和其他长期资产支付的现金                             2,089,744.82          19,659,934.95       
    投资支付的现金                                                             9,433,659.27                              
    质押贷款净增加额                                                                                                     
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                               1,935,185.60          194,303.13          
    投资活动现金流出小计                                                       13,458,589.69         19,854,238.08       
    投资活动产生的现金流量净额                                                 13,383,630.04         -17,213,862.95      
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                                               15,000,000.00       
    其中:子公司吸收少数股东投资收到的现金                                                                               
    取得借款收到的现金                                                         222,600,000.00        215,050,000.00      
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                                               663,287.25            110,463.80          
    筹资活动现金流入小计                                                       223,263,287.25        230,160,463.80      
    偿还债务支付的现金                                                         132,400,000.00        136,800,000.00      
    分配股利、利润或偿付利息支付的现金                                         5,152,673.25          4,011,391.64        
    其中:子公司支付给少数股东的股利、利润                                                                               
    支付其他与筹资活动有关的现金                                               2,994,017.17          1,112,125.91        
    筹资活动现金流出小计                                                       140,546,690.42        141,923,517.55      
    筹资活动产生的现金流量净额                                                 82,716,596.83         88,236,946.25       
    四、汇率变动对现金及现金等价物的影响                                       -166,563.08           -114,997.84         
    五、现金及现金等价物净增加额                                               24,217,545.43         15,004,641.02       
    加:期初现金及现金等价物余额                                               127,951,810.30        81,615,710.58       
    六、期末现金及现金等价物余额                                               152,169,355.73        96,620,351.60       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
     母公司现金流量表
    编制单位:信雅达系统工程股份有限公司
    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                                               62,808,091.94         46,275,878.81       
    收到的税费返还                                                             2,774,059.53          3,192,484.84        
    收到其他与经营活动有关的现金                                               107,362,047.04        10,313,683.57       
    经营活动现金流入小计                                                       172,944,198.51        59,782,047.22       
    购买商品、接受劳务支付的现金                                               28,348,848.95         31,816,930.01       
    支付给职工以及为职工支付的现金                                             16,485,796.34         11,534,952.33       
    支付的各项税费                                                             15,033,736.22         8,441,633.93        
    支付其他与经营活动有关的现金                                               190,298,422.75        16,068,620.49       
    经营活动现金流出小计                                                       250,166,804.26        67,862,136.76       
    经营活动产生的现金流量净额                                                 -77,222,605.75        -8,080,089.54       
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                               2,586,515.13        
    取得投资收益收到的现金                                                                                               
    处置固定资产、无形资产和其他长期资产收回的现金净额                         25,274,839.89         45,860.00           
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                               790,529.84                                
    投资活动现金流入小计                                                       26,065,369.73         2,632,375.13        
    购建固定资产、无形资产和其他长期资产支付的现金                             295,647.40            21,900.00           
    投资支付的现金                                                             3,949,174.27          58,500,000.00       
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                               30,000.00             6,680.00            
    投资活动现金流出小计                                                       4,274,821.67          58,528,580.00       
    投资活动产生的现金流量净额                                                 21,790,548.06         -55,896,204.87      
    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                                                         211,200,000.00        192,900,000.00      
    收到其他与筹资活动有关的现金                                               484,413.33            52,023.19           
    筹资活动现金流入小计                                                       211,684,413.33        192,952,023.19      
    偿还债务支付的现金                                                         125,000,000.00        117,900,000.00      
    分配股利、利润或偿付利息支付的现金                                         4,894,589.50          3,541,046.64        
    支付其他与筹资活动有关的现金                                               2,360,457.35          892,138.20          
    筹资活动现金流出小计                                                       132,255,046.85        122,333,184.84      
    筹资活动产生的现金流量净额                                                 79,429,366.48         70,618,838.35       
    四、汇率变动对现金及现金等价物的影响                                       -70,678.44            -12,744.54          
    五、现金及现金等价物净增加额                                               23,926,630.35         6,629,799.40        
    加:期初现金及现金等价物余额                                               76,086,712.95         38,617,603.54       
    六、期末现金及现金等价物余额                                               100,013,343.30        45,247,402.94       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
     合并所有者权益变动表
    编制单位:信雅达系统工程股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   本期金额                                                                                                        
    目   归属于母公司所有者权益                            少数股   所有者权益合计                                       
    实收资   资本公   减  盈余公  一  未分配   其他                                                    东权益       
    本(或股  积       :  积      般  利润                                                                          
    本)               库          风                                                                                
    存          险                                                                                
    股          准                                                                                
    备                                                                                
    一   194,554  79,348,      18,525      59,811,  -287,  30,762,  382,716,111.71                                       
    、   ,880.00  641.88       ,564.2      437.95   007.4  595.05                                                        
    上                         7                    4                                                                    
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                                                                                                                   
    :                                                                                                                   
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   194,554  79,348,      18,525      59,811,  -287,  30,762,  382,716,111.71                                       
    、   ,880.00  641.88       ,564.2      437.95   007.4  595.05                                                        
    本                         7                    4                                                                    
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三            -1,681,                  6,039,0  -140,  -2,563,  1,653,788.57                                         
    、            208.53                   31.69    334.2  700.38                                                        
    本                                              1                                                                    
    期                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                     6,039,0  -140,  1,197,9  7,096,692.84                                         
    一                                     31.69    334.2  95.36                                                         
    )                                              1                                                                    
    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                                     6,039,0  -140,  1,197,9  7,096,692.84                                         
    述                                     31.69    334.2  95.36                                                         
    (                                              1                                                                    
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (            -1,681,                                  -3,761,  -5,442,904.27                                        
    三            208.53                                   695.74                                                        
    )                                                                                                                   
    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.           -1,681,                                  -3,761,  -5,442,904.27                                        
    其            208.53                                   695.74                                                        
    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   194,554  77,667,      18,525      65,850,  -427,  28,198,  384,369,900.28                                       
    、   ,880.00  433.35       ,564.2      469.64   341.6  894.67                                                        
    本                         7                    5                                                                    
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目         上年同期金额                                                                                            
    归属于母公司所有者权益                                                       少数股东权   所有者权益合  
                                                   益           计            
    实收资本(或股本)  资本公积      减   盈余公积      一  未分配利润    其他                                   
    :                 般                                                       
    库                 风                                                       
    存                 险                                                       
    股                 准                                                       
                     备                                                       
    一、上年年   194,554,880.  80,710,735.1       18,548,507.3      49,198,152.1  -190,351.6  26,503,827.  369,325,750.4 
    末余额       00            8                  0                 7             5           42           2             
    加:会计政                                                      4,701,134.25              742,532.58   5,443,666.83  
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年   194,554,880.  80,710,735.1       18,548,507.3      53,899,286.4  -190,351.6  27,246,360.  374,769,417.2 
    初余额       00            8                  0                 2             5           00           5             
    三、本期增                                                      5,538,430.16              12,770,704.  18,309,134.33 
    减变动金额                                                                                17                         
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                      5,538,430.16              -2,229,295.  3,309,134.33  
    润                                                                                        83                         
    (二)直接                                                                                15,000,000.  15,000,000.00 
    计入所有者                                                                                00                         
    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                                                                               15,000,000.  15,000,000.00 
    被投资单位                                                                                00                         
    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)                                                      5,538,430.16              12,770,704.  18,309,134.33 
    和(二)小                                                                                17                         
    计                                                                                                                   
    (三)所有                                                                                                           
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者投                                                                                                          
    入资本                                                                                                               
    2.股份支付                                                                                                          
    计入所有者                                                                                                           
    权益的金额                                                                                                           
    3.其他                                                                                                              
    (四)利润                                                                                                           
    分配                                                                                                                 
    1.提取盈余                                                                                                          
    公积                                                                                                                 
    2.提取一般                                                                                                          
    风险准备                                                                                                             
    3.对所有者                                                                                                          
    (或股东)                                                                                                           
    的分配                                                                                                               
    4.其他                                                                                                              
    (五)所有                                                                                                           
    者权益内部                                                                                                           
    结转                                                                                                                 
    1.资本公积                                                                                                          
    转增资本(                                                                                                           
    或股本)                                                                                                             
    2.盈余公积                                                                                                          
    转增资本(                                                                                                           
    或股本)                                                                                                             
    3.盈余公积                                                                                                          
    弥补亏损                                                                                                             
    4.其他                                                                                                              
    四、本期期   194,554,880.  80,710,735.1       18,548,507.3      59,437,716.5              40,017,064.  393,078,551.5 
    末余额       00            8                  0                 8                         17           8             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
    
     母公司所有者权益变动表
    编制单位:信雅达系统工程股份有限公司
    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:   盈余公积            未分配利润         所有者权益合计      
            库存                                                              
            股                                                                
    一、上年  194,554,880.00       79,782,400.23              18,525,564.27       40,899,809.70      333,762,654.20      
    年末余额                                                                                                             
    加:会计                                                                                                             
    政策变更                                                                                                             
    前期差错                                                                                                             
    更正                                                                                                                 
    二、本年  194,554,880.00       79,782,400.23              18,525,564.27       40,899,809.70      333,762,654.20      
    年初余额                                                                                                             
    三、本期                                                                      11,255,857.78      11,255,857.78       
    增减变动                                                                                                             
    金额(减                                                                                                             
    少以“-                                                                                                             
    ”号填列                                                                                                             
    )                                                                                                                   
    (一)净                                                                      11,255,857.78      11,255,857.78       
    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                                                                      11,255,857.78      11,255,857.78       
    )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  194,554,880.00       79,782,400.23              18,525,564.27       52,155,667.48      345,018,511.98      
    期末余额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    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:   盈余公积            未分配利润         所有者权益合计      
            库存                                                              
            股                                                                
    一、上年  194,554,880.00       82,116,693.90              18,548,507.30       41,106,296.93      336,326,378.13      
    年末余额                                                                                                             
    加:会计                                                                      5,353,515.06       5,353,515.06        
    政策变更                                                                                                             
    前期差错                                                                                                             
    更正                                                                                                                 
    二、本年  194,554,880.00       82,116,693.90              18,548,507.30       46,459,811.99      341,679,893.19      
    年初余额                                                                                                             
    三、本期                                                                      11,055,515.79      11,055,515.79       
    增减变动                                                                                                             
    金额(减                                                                                                             
    少以“-                                                                                                             
    ”号填列                                                                                                             
    )                                                                                                                   
    (一)净                                                                      11,055,515.79      11,055,515.79       
    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                                                                      11,055,515.79      11,055,515.79       
    )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  194,554,880.00       82,116,693.90              18,548,507.30       57,515,327.78      352,735,408.98      
    期末余额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 郭华强 主管会计工作负责人:章良忠 会计机构负责人:徐丽君
    
    
    
    
     信雅达系统工程股份有限公司
    财务报表附注
    2008年度6月
    金额单位:人民币元
    一、公司基本情况
    信雅达系统工程股份有限公司(以下简称公司或本公司)系经浙江省人民政府企业上市工作领导小组浙上市〔2000〕43号文批准,由成立于1996年7月22日的杭州信雅达系统工程有限公司整体变更设立的股份有限公司,于2000年11月30日在浙江省工商行政管理局变更登记注册,取得变更后的注册号为3300001008622的《企业法人营业执照》。现有注册资本194,554,880.00元,折股份总数194,554,880股(每股面值1元),均系已流通股份,其中33,849,375股为有限售条件股份,160,705,505股为无限售条件股份。公司股票已于2002年11月1日在上海证券交易所挂牌交易,并于2005年11月30日完成股权分置改革。
    公司属信息技术业。经营范围:软件技术开发及其咨询服务;成果转让;票据、文档缩微及自动化处理系统技术;金融证券业软件及系统集成技术的开发;计算机系统工程设计及安装;计算机及配件的销售。主要产品为票据影像缩微系统、银行业及证券业呼叫系统、银证通系统和计算机信息安全产品。控股子公司杭州天明环保工程有限公司(以下简称天明环保)、浙江信雅达环保工程有限公司(以下简称信雅达环保)、安徽省信雅达蓝天环保工程有限责任公司(以下简称蓝天环保)和杭州天明电子有限公司(以下简称天明电子)主要产品为烟气除尘设备、烟气脱硫设备。
    
    二、财务报表的编制基准与方法
    本公司自2007年1月1日起执行财政部2006年2月公布的《企业会计准则》,即本报告所载2008年度之财务信息按本财务报表附注三“公司采用的重要会计政策和会计估计”所列各项会计政策和会计估计编制。
    
    三、公司采用的重要会计政策和会计估计
    (一) 遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。
    (二) 财务报表的编制基础
    本公司财务报表以持续经营为编制基础。
    (三) 会计期间
    会计年度自公历1月1日起至12月31日止。
    (四) 记账本位币
    采用人民币为记账本位币。
    (五) 会计计量属性
    财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产、衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等,以购买价款的现值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额(公允价值与现值孰高)计量;盘盈资产等按重置成本计量。
    (六) 现金等价物的确定标准
    现金等价物是指企业持有的期限短(一般是指从购买日起3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。
    (七) 外币折算
    对发生的外币业务,采用交易发生日的按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折合人民币记账。对各种外币账户的外币期末余额,外币货币性项目按资产负债表日即期汇率折算,发生的差额计入当期损益;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;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,差额作为公允价值变动损益。
    外币财务报表的折算遵循下列原则:
    1.资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算;
    2.利润表中的收入和费用项目,采用交易发生日的按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算;
    3.按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示;
    4.现金流量表采用现金流量发生日的按照系统合理的方法确定、与现金流量发生日即期汇率近似的汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。
    (八) 金融工具的确认和计量
    1.金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类: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)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类: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)、其他金融负债。
    2.金融资产和金融负债的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,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和金融负债,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。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 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。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 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;(3) 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,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。
    3.主要金融资产和金融负债的公允价值确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。
    4.金融资产的减值测试和减值准备计提方法
    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进行减值测试。对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失,短期应收款项的预计未来现金流量与其现值相差很小的,在确定相关减值损失时,不对其预计未来现金流量进行折现。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。可供出售金融资产的公允价值发生较大幅度下降且预期下降趋势属于非暂时性时,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。
    5.报告期内将尚未到期的持有至到期投资重分类为可供出售金融资产。
    (九) 应收款项坏账准备的计提方法
    对于单项金额重大且有客观证据表明发生了减值的应收款项(包括应收账款和其他应收款),根据其未来现金流量现值低于其账面价值的差额计提坏账准备;对于单项金额非重大以及经单独测试后未减值的单项金额重大的应收款项(包括应收账款和其他应收款),根据相同账龄应收款项组合的实际损失率为基础,结合现时情况确定报告期各项组合计提坏账准备的比例。确定具体提取比例为:账龄1年以内(含1年,以下类推)的,按其余额的5%计提;账龄1-2年的,按其余额的10%计提;账龄2-3年的,按其余额的30%计提;账龄3年以上的,按其余额的70%计提。对有确凿证据表明可收回性存在明显差异的应收款项,根据其未来现金流量现值低于其账面价值的差额计提坏账准备。
    对于其他应收款项(包括应收票据、预付款项、应收利息、长期应收款等),根据其未来现金流量现值低于其账面价值的差额计提坏账准备。
    (十) 存货的确认和计量
    1. 存货包括在日常活动中持有以备出售的产成品或商品、处于开发过程中的软件产品或施工过程中的系统集成工程,在生产过程或提供劳务过程中耗用的材料和物料等。
    2. 购入并已验收入库原材料按实际成本入账,发出原材料采用先进先出法核算;入库产成品(自制半成品)按实际生产成本入账,发出产成品(自制半成品)采用加权平均法核算(环保产成品采用个别计价法核算);购入商品按实际进价入账,发出商品采用先进先出法核算;系统集成工程和安装工程施工按实际成本入账,结转工程施工成本采用个别计价法核算。
    3. 资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;对为开发软件或系统集成工程施工而持有的材料等,如果用其施工的工程预计总成本低于工程合同总收入,则该材料仍然按成本计量;如果材料价格的下降表明工程总成本超过工程合同总收入,则该材料按可变现净值计量;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    4. 存货的盘存制度为永续盘存制。
    5.包装物、低值易耗品采用一次转销法进行摊销。
    (十一) 长期股权投资的确认和计量
    1.长期股权投资初始投资成本的确定:
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的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。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值和各项直接相关费用作为其初始投资成本。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。
    2.对实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对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;对具有共同控制或重大影响的长期股权投资,采用权益法核算。
    3.资产负债表日,以成本法核算的、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,有客观证据表明其发生减值的,按照类似投资当时市场收益率对预计未来现金流量折现确定的现值低于其账面价值之间的差额,计提长期股权投资减值准备;其他投资,当存在减值迹象时,按本财务报表附注三(十六)3所述方法计提长期股权投资减值准备。
    4.确定对被投资单位具有共同控制、重大影响的依据:按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。
    (十二) 投资性房地产的确认和计量
    1.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、已出租的建筑物。
    2.投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    3.对成本模式计量的投资性房地产,采用与固定资产和无形资产相同的方法计提折旧或进行摊销。
    4.以成本模式计量的投资性房地产,在资产负债表日有迹象表明投资性房地产发生减值的,按本财务报表附注三(十六)3所述方法计提投资性房地产减值准备。
    (十三) 固定资产的确认和计量
    1.固定资产是指同时具有下列特征的有形资产:(1) 为生产商品、提供劳务、出租或经营管理持有的;(2) 使用寿命超过一个会计年度。
    2.固定资产同时满足下列条件的予以确认:(1) 与该固定资产有关的经济利益很可能流入企业;(2) 该固定资产的成本能够可靠地计量。与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。
    3.固定资产按照成本进行初始计量。
    4.固定资产折旧采用年限平均法。各类固定资产的使用寿命、预计净残值和年折旧率如下:
    固定资产类别           使用寿命(年)    预计净残值      年折旧率(%)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物                      20-40                    原值的3%                     4.85-2.425                 
    通用设备                          5-10                     原值的3%                     19.40-9.70                 
    专用设备                          5-10                     原值的3%                     19.40-9.70                 
    运输工具                          5-10                     原值的3%                     19.40-9.70                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    5.资产负债表日,有迹象表明固定资产发生减值的,按本财务报表附注三(十六)3所述方法计提固定资产减值准备。
    (十四) 在建工程的确认和计量
    1.在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。
    2.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。已达到预定可使用状态但尚未办理竣工结算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。
    3.资产负债表日,有迹象表明在建工程发生减值的,按本财务报表附注三(十六)3所述方法计提在建工程减值准备。
    (十五) 无形资产的确认和计量
    1.无形资产按成本进行初始计量。
    2.根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为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。
    3.对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:(1) 运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;(2) 技术、工艺等方面的现阶段情况及对未来发展趋势的估计;(3) 以该资产生产的产品或提供劳务的市场需求情况;(4) 现在或潜在的竞争者预期采取的行动;(5) 为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;(6) 对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;(7) 与公司持有其他资产使用寿命的关联性等。
    4.使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    5.资产负债表日,检查无形资产预计给公司带来未来经济利益的能力,按本财务报表附注三(十六)3所述方法计提无形资产减值准备。
    6.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:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;(3)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,可证明其有用性;(4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。
    (十六) 资产减值
    1.在资产负债表日判断资产(除存货、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、采用公允价值模式计量的投资性房地产、消耗性生物资产、建造合同形成的资产、递延所得税资产、融资租赁中出租人未担保余值和金融资产以外的资产)是否存在可能发生减值的迹象。有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组或资产组组合为基础确定其可收回金额。
    2.可收回金额根据单项资产、资产组或资产组组合的公允价值减去处置费用后的净额与该单项资产、资产组或资产组组合的预计未来现金流量的现值两者之间较高者确定。
    3.单项资产的可收回金额低于其账面价值的,按单项资产的账面价值与可收回金额的差额计提相应的资产减值准备。
    4.上述资产减值损失一经确认,在以后会计期间不予转回。
    (十七) 借款费用的确认和计量
    1.借款费用资本化的确认原则
    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,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    2.借款费用资本化期间
    (1) 当同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 暂停资本化:若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,并且中断时间连续超过3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3) 停止资本化:当所购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    3.借款费用资本化金额
    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(包括按照实际利率法确定的折价或溢价的摊销),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,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率(加权平均利率),计算确定一般借款应予资本化的利息金额。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,予以资本化;在达到预定可使用或者可销售状态之后发生的,计入当期损益。一般借款发生的辅助费用,在发生时计入当期损益。
    (十八) 收入确认原则
    1.自行开发研制的软件产品销售收入
    软件产品在同时满足软件产品所有权上的主要风险和报酬转移给购买方;公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的软件产品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入;相关的已发生或将发生的成本能够可靠地计量时,确认软件产品销售收入的实现。
    2.定制软件销售收入
    提供定制软件劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。提供定制软件劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,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;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
    3.软件服务收入
    在劳务已经提供,收到价款或取得收款的证据时,确认收入。
    4.系统集成收入
    在软件收入、工程安装收入与外购商品销售收入能分开核算的情况下,软件收入按上述软件产品销售和定制软件的原则进行确认;在软件收入、工程安装收入与外购商品销售收入不能分开核算,且工程安装费是商品销售收入的一部分时,则一并核算,软件产品收入与工程安装收入在整个商品销售时一并确认。
    对系统集成业务的开始和完成分属不同的会计年度的,在整个系统集成合同的总收入、劳务的完成程度能够可靠地确定,与交易相关的价款能够流入,已经发生的成本和为完成劳务将要发生的成本能够可靠地计量时,按完工百分比法确认收入。
    5.外购商品销售收入
    外购商品包括外购软、硬件商品。在同时满足商品所有权上的主要风险和报酬转移给购货方;公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。
    6.让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本企业货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。
    7.环保产品销售
    在产品或者完整部件交付或者交付并安装完成,经客户验收合格,相关的收入已经收到或取得了收款的证据,按合同总额扣除质保金后的金额确认销售收入的实现。
    产品质量保证期满,经客户最终验收确认并收到合同质保金后,对合同质保金确认销售收入。
    8. 租赁业务收入
    经营租出资产收到的租金按直线法将租金在租赁期内各个期间确认为当期损益。
    (十九) 企业所得税的确认和计量
    1.根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
    2.确认递延所得税资产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。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。
    3.资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    (二十) 合并财务报表的编制方法
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司按照《企业会计准则第33号——合并财务报表》编制。
    (二十一) 重要会计政策和会计估计变更说明
    
    四、税(费)项
    (一) 增值税  
    按17%的税率计缴;根据财政部、国家税务总局、海关总署财税〔2000〕25号文规定,自行开发研制的软件产品销售先按17%的税率计缴,其实际税负率超过3%部分经主管国家税务局审核后予以退税;出口软件产品实行 “免、抵”税政策;出口其他产品实行 “免、抵、退”税政策,退税率为17%和13%。
    (二) 营业税  
    安装工程收入按3%的税率计缴;信雅达国际软件有限公司(以下简称信雅达国际)和信雅达·日本股份有限公司(以下简称日本信雅达)无需计缴;其余按5%的税率计缴。
    (三) 城市维护建设税
    子公司深圳市信雅达三金系统工程有限公司(以下简称深圳三金)按应缴流转税税额的1%计缴;子公司信雅达环保按应缴流转税税额的5%计缴;信雅达国际和日本信雅达无需计缴;其余按应缴流转税税额的7%计缴。
    (四) 教育费附加
    除信雅达国际和日本信雅达无需计缴外其余按应缴流转税税额的3%计缴。
    (五) 地方教育附加
    子公司蓝天环保和大连信雅达软件有限公司(以下简称大连信雅达)按应缴流转税税额的1%计缴;深圳三金、北京信雅达三金电子技术有限公司(以下简称北京三金)、长沙信雅达三佳系统工程有限公司、信雅达国际和日本信雅达无需计缴无需计缴;其余公司按应缴流转税税额的2%计缴。
    (六) 企业所得税  
    1. 本公司系高新技术企业,根据国家发展和改革委员会、信息产业部、商务部、国家税务总局《关于发布2007年度国家规划布局内重点软件企业名单的通知》(发改高技〔2008〕513号)的有关规定,公司被认定为2007年度国家规划布局内重点软件企业,2007年度企业所得税减按10%的税率计缴。2008年尚未认定,暂按15%的税率计缴。
    2. 大连信雅达分别经大连市科学技术局和大连市信息产业局认定为高新技术企业和软件企业,公司自获利年度起,企业所得税享受“两免三减半”的税收优惠,本年为减半征收第三年,企业所得税减按7.5%的税率计缴。
    3. 杭州信雅达科技有限公司(以下简称信雅达科技)、杭州信雅达三佳系统工程有限公司(以下简称杭州三佳)、杭州信雅达数码科技有限公司(以下简称杭州数码)分别经浙江省信息产业厅和浙江省科学技术厅认定为软件企业和高新技术企业,享受企业所得税“两免三减半”政策,其中,信雅达科技本期为减半第二年,杭州数码为减半第三年,企业所得税均减按7.5%的税率计缴。杭州三佳已过“两免三减半”期限,2008年企业所得税按25%的税率计缴。
    4. 宁波信雅达国际软件有限公司(以下简称宁波国际)于2005年9月经宁波市信息产业局审核,被认定为软件企业。经宁波保税区国家税务局保国税函〔2006〕2号文同意,宁波国际自2004年度起享受企业所得税“两免三减半”的优惠政策,2008年度为减半第三年,企业所得税按16.5%的税率计缴。
    5. 杭州信雅达数据集成有限公司(以下简称杭州数据)被浙江省科学技术厅认定为高新技术企业,2008年度企业所得税暂按15%的税率计缴。
    6. 深圳三金按15%的税率计缴企业所得税。
    7. 其余控股子公司除信雅达国际和日本信雅达无需计缴外按照25%的税率计缴企业所得税。
    
    五、企业合并及合并财务报表
    (一) 控制的重要子公司
    1.通过企业合并取得的子公司
    通过非同一控制下的企业合并取得的子公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称                                       注册   组织机构代码    业务性质  注册资本   经营范围                
          地                                                                  
    浙江信雅达环保工程有限公司[注1]                  诸暨   73152870-6      制造业    1,800万    烟气脱硫、除尘器等环保  
                                                      产品制造;钢结构工程、  
                                                      建筑装修装饰、设计制造  
                                                      安装等                  
    安徽省信雅达蓝天环保工程有限责任公司[注2]        合肥   72334871-3      制造业    1,800万    环境污染治理;环保及粉体 
                                                      设备的设计、制造、销售  
                                                      与安装等                
    北京信雅达三金电子技术有限公司[注2]              北京   63434757-5      信息技术  50万       电子技术开发、技术咨询  
                                 业                   、转让等                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (续上表)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称                                 至本期末实际  实质上构成对子公司  持股比例(%)  表决权比例  商誉(负商誉)的 
    投资额        的净投资余额                     (%)         金额           
    浙江信雅达环保工程有限公司                 2,230万       2,230万             92.89        92.89       1,226,651.66   
    安徽省信雅达蓝天环保工程有限责任公司       1,564万       1,564万             98.00        98.00                      
    北京信雅达三金电子技术有限公司             50万          50万                100.00       100.00                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    [注1]: 本公司持有信雅达环保的股权比例为2.90%,天明环保持有信雅达环保股权比例为89.99%,由于本公司控制天明环保,故公司实际对信雅达环保的持股比例为92.89%。
    [注2]: 天明环保持有蓝天环保权益比例为98.00%,由于本公司控制天明环保,实际对蓝天环保的持股比例为98.00%。
    [注3]: 本公司持有北京三金的股权比例为80%,宁波三金持有北京三金的股权比例为20%,由于本公司控制宁波三金,故公司实际对北京三金的持股比例为100%。
    2.通过其他方式取得的子公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称                                  注册地  组织机构代码  业务性质     注册资本   经营范围                   
    杭州天明环保工程有限公司[注1]               杭州    77084669-4    制造业       1亿        生产销售治理工业废气、粉尘 
                                                   污染、脱硫脱硝设备,布袋除 
                                                   尘器,电除尘器,相关电控系 
                                                   统等                       
    杭州天明电子有限公司[注2]                   杭州    78531022-7    制造业       500万      配电开关控制设备、电子元器 
                                                   件的制造等                 
    宁波经济技术开发区信雅达三金系统工程有限公  宁波    70483481-2    信息技术业   4,500万    计算机软硬件开发、销售等   
    司                                                                                                                   
    深圳市信雅达三金系统工程有限公司[注3]       深圳    27935564-1    信息技术业   50万       计算机软硬件开发、销售等   
    大连信雅达软件有限公司[注4]                 大连    74788854-6    信息技术业   300万      软件的受托开发等           
    杭州信雅达科技有限公司[注5]                 杭州    76203873-4    信息技术业   1,360万    计算机软、硬件销售,计算机 
                                                   网络系统安装等             
    宁波信雅达国际软件有限公司[注6]             宁波    76453290-4    信息技术业   800万      软件技术开发、咨询、服务; 
                                                   计算机系统工程设计及安装等 
    杭州信雅达三佳系统工程有限公司              杭州    74718367-7    信息技术业   500万      计算机系统集成、计算机网络 
                                                   工程、计算机及软件销售等   
    杭州信雅达数据集成有限公司                  杭州    71253617-X    信息技术业   50万       计算机软硬件开发、销售等   
    杭州信雅达数码科技有限公司                  杭州    75951823-5    信息技术业   200万      计算机软、硬件销售,计算机 
                                                   系统集成及其项目工程监理服 
                                                   务等                       
    信雅达国际软件有限公司                      Britis                信息技术业   5万美元    软件技术开发、咨询、服务等 
     hVirgi                                                                   
     nIslan                                                                   
     ds                                                                       
    信雅达·日本股份有限公司[注7]               日本东                信息技术业   1,000万日  软件技术开发、咨询、服务等 
     京                                 元                                    
    杭州信雅达软件技术有限公司[注8]             杭州    76820501-1    信息技术业   300万      计算机软、硬件销售,电子产 
                                                   品设计、安装等             
    长沙信雅达三佳系统工程有限公司[注9]         长沙    66397126-2    信息技术业   101万      计算机系统集成、计算机网络 
                                                   工程、安防系统工程、弱电系 
                                                   统工程的设计等             
    信雅达(杭州)计算机服务有限公司[注10]      杭州    67396656-3    信息技术业   3000万     软件技术开发、咨询、服务; 
                                                   计算机数据处理服务;软件、 
                                                   电子产品销售;软件技术进出 
                                                   口等                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (续上表)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称                                 至本期末实际投资  实质上构成对子公司的   持股比例(%)     表决权比例(%)    
    额                净投资余额                                              
    杭州天明环保工程有限公司                   7,500万           7,500万                75.00           75.00            
    杭州天明电子有限公司                       500万             500万                  100.00          100.00           
    宁波经济技术开发区信雅达三金系统工程有限   4,500万           4,500万                100.00          100.00           
    公司                                                                                                                 
    深圳市信雅达三金系统工程有限公司           50万              50万                   100.00          100.00           
    大连信雅达软件有限公司                     275.5万           275.5万                96.00           96.00            
    杭州信雅达科技有限公司                     1,491.7万         1,491.7万              100.00          100.00           
    宁波信雅达国际软件有限公司                 800万             800万                  100.00          100.00           
    杭州信雅达三佳系统工程有限公司             350万             350万                  70.00           70.00            
    杭州信雅达数据集成有限公司                 45万              45万                   90.00           90.00            
    杭州信雅达数码科技有限公司                 132万             132万                  66.00           66.00            
    信雅达国际软件有限公司                     5万美元           5万美元                100.00          100.00           
    信雅达·日本股份有限公司                   950万日元         950万日元              95.00           95.00            
    杭州信雅达软件技术有限公司                 225.80万          225.80万               100.00          100.00           
    长沙信雅达三佳系统工程有限公司             90.90万           90.90万                90.00           90.00            
    信雅达(杭州)计算机服务有限公司           3000万            3000万                 100.00          100.00           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    [注1]: 本公司持有天明环保的股权比例为20.00%,宁波经济技术开发区信雅达三金系统工程有限公司(以下简称宁波三金)持有天明环保股权比例为55.00%,由于本公司控制宁波三金,故公司实际对天明环保的持股比例为75.00%。
    [注2]: 天明环保持有天明电子股权比例为100.00%,由于本公司控制天明环保,故公司实际对天明电子的持股比例为100.00%。
    [注3]: 本公司持有深圳三金的股权比例为80.00%,宁波三金持有深圳三金股权比例为20.00%,本公司控制宁波三金,故公司实际对深圳三金的持股比例为100.00%。
    [注4]: 宁波国际持有大连信雅达股权比例为96.00%,由于本公司控制宁波国际,故公司实际对大连信雅达的持股比例为96.00%。
    [注5]: 本公司持有信雅达科技的股权比例为82.00%,杭州数据持有信雅达科技股权比例为18.00%,本公司控制杭州数据,故公司实际对信雅达科技的持股比例为100.00%。
    [注6]: 本公司持有宁波国际的股权比例为90.00%,宁波三金持有宁波国际股权比例为10.00%,本公司控制宁波三金,故公司实际对宁波国际的持股比例为100.00%。
    [注7]:信雅达国际持有日本信雅达股权比例为95.00%,本公司控制信雅达国际,故公司实际对日本信雅达的持股比例为95.00%。
    [注8]:天明环保持有信雅达软件的股权比例为75.00%,天明电子持有信雅达软件股权比例为25.00%,本公司控制天明环保和天明电子,故公司实际对信雅达软件的持股比例为100.00%。
    [注9]: 杭州三佳持有长沙信雅达三佳系统工程有限公司股权比例为90.00%,本公司控制杭州三佳,故公司实际对长沙信雅达三佳系统工程有限公司的股权比例为90.00%。
    [注10]: 宁波三金和杭州数据分别持有信雅达(杭州)计算机服务有限公司(简称服务公司)股权比例为90.00%和10.00%,本公司控制宁波三金和杭州数据,故公司实际对信雅达(杭州)计算机服务有限公司的股权比例为100.00%。
    
    (二) 报告期内合并财务报表范围发生变更的情况说明
    子公司宁波三金和杭州数据于2008年4月22日出资设立信雅达(杭州)计算机服务有限公司,注册资本30,000,000.00元,业经杭州大地会计师事务所审验,并由其于2008年4月16日出具杭大地会所(2008)验字第069号《验资报告》。宁波三金出资27,000,000.00元,占注册资本的90%,杭州数据出资3,000,000.00元,占注册资本的10%,自信雅达(杭州)计算机服务有限公司设立日起将其纳入合并财务报表范围。
    
    六、利润分配
    本期不进行利润分配
    
    七、合并财务报表项目注释
    (一) 合并资产负债表项目注释
    1. 货币资金 期末数143,375,510.41
    (1) 明细情况
    项  目                       期末数                 期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    库存现金                               806,514.26                                      250,554.97                    
    银行存款                               116,628,004.33                                  91,067,192.43                 
    其他货币资金                           25,940,991.82                                   26,338,151.50                 
    合计                                   143,375,510.41                                  117,655,898.90                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2. 交易性金融资产 期末数  8,793,845.32
    (1) 明细情况
    项  目                            期末数                期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    交易性权益工具投资                                8,793,845.32                   10,295,911.40                       
    合计                                              8,793,845.32                   10,295,911.40                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 期末交易性金融资产无用于担保。
    
    3. 应收票据 期末数3,430,000.00
    (1) 明细情况
    期末数                                  期初数                
    种  类         账面余额    坏账准备    账面价值       账面余额     坏账准备    账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    银行承兑汇票      3,430,000.00                 3,430,000.00        4,998,410.00                 4,998,410.00         
    商业承兑汇票                                                                                                         
    合计              3,430,000.00                 3,430,000.00        4,998,410.00                 4,998,410.00         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 无持有本公司5%以上(含5%)表决权股份的股东票据。
    (3) 期末,未发现应收票据存在明显减值迹象,故未计提坏账准备。
    
    4. 应收账款 期末数160,239,863.68
    (1) 明细情况
    期末数                                             期初数                       
    项  目             账面余额   比例(%)    坏账准备      账面价值      账面余额    比例(%)    坏账准备      账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单项金额不重大  6,524,294.99   3.30  6,524,294.99                16,456,680.77   8.80    16,456,680.7                
    但信用风险较大                                                                           7                           
    其他不重大      191,432,730.7  96.7  31,192,867.1  160,239,863.  170,487,092.40  91.20   24,284,759.1  146,202,333.2 
    8              0     0             68                                    1             9             
    合计            197,957,025.7  100.  37,717,162.0  160,239,863.  186,943,773.17  100.00  40,741,439.8  146,202,333.2 
    7              00    9             68                                    8             9             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 账龄分析
    期末数                                                期初数                      
    账  龄        账面余额     比例(%)     坏账准备       账面价值        账面余额     比例(%)   坏账准备     账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内   116,100,431.2  58.6  5,805,021.5  110,295,409.7  117,218,933.06     62.70   5,860,946.68   111,357,986.38  
    6              5     5            1                                                                        
    1-2年     32,102,422.88  16.2  3,210,242.2  28,892,180.59  22,226,589.90      11.89   3,005,146.29   19,221,443.61   
    2     9                                                                                     
    2-3年     20,208,276.01  10.2  6,062,482.8  14,145,793.20  18,669,469.99      9.99    8,082,664.09   10,586,805.90   
    1     1                                                                                     
    3年以上   29,545,895.62  14.9  22,639,415.  6,906,480.18   28,828,780.22      15.42   23,792,682.82  5,036,097.40    
    2     44                                                                                    
    合计      197,957,025.7  100   37,717,162.  160,239,863.6  186,943,773.17     100.00  40,741,439.88  146,202,333.29  
    7                    09           8                                                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 期末应收账款中欠款金额前5名的欠款金额总计为 48,047,068.65 元,账龄均系1年以内,占应收账款账面余额的24.27%。
    (4) 无持有本公司5%以上(含5%)表决权股份的股东账款。
    (5) 其他说明 
    1) 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的确定组合的依据说明
    部分客户由于可收回性较差,根据公司会计政策对有确凿证据表明可收回性存在明显差异的应收款项,根据其未来现金流量现值低于其账面价值的差额计提坏账准备,报经批准后,单独计提坏账准备,具体情况如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                        账面余额                   坏账准备                    账面价值                          
    3年以上                     6,524,294.99               6,524,294.99                                                  
    小计                        6,524,294.99               6,524,294.99                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2) 报告期实际核销的应收账款性质、原因及其金额的说明
    母公司本期核销应收的款项9,759,544.16元,账龄3年以上。
    
    5. 预付款项 期末数  47,375,893.63
    (1) 账龄分析
    期末数                                        期初数                    
    账  龄      账面余额    比例(%) 坏账准备   账面价值      账面余额     比例(%) 坏账准备   账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内     47,375,893.63        100         47,375,893.63       11,343,621.33    99.48             11,343,621.33    
    1-2年                                                            58,001.12        0.51              58,001.12        
    2-3年                                                            838.27           0.01              838.27           
    合计        47,375,893.63        100         47,375,893.63       11,402,460.72    100.00            11,402,460.72    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 账龄1年以上预付款项主要为未结算尾款。
    (3) 无持有本公司5%以上(含5%)表决权股份的股东款项。
    (4) 期末,未发现预付款项存在明显减值迹象,故未计提坏账准备。
    (5) 变动幅度超过30%(含30%)或占资产总额5%以上(含5%)原因说明
    预付款项期末数较期初数增加4.15倍,主要原因系子公司天明环保和信雅达环保为控制原材料价格,增加材料采购而相应增加预付材料款所致。
    
    6. 其他应收款 期末数33,374,897.47
    (1) 明细情况
    期末数                                             期初数                      
    项  目           账面余额     比例(%)    坏账准备     账面价值       账面余额    比例(%)    坏账准备     账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单项金额重大   7,000,000.00   17.14  4,900,000.00  2,100,000.00   7,000,000.00   25.97    2,100,000.0  4,900,000.00  
                                                   0                          
    单项金额不重   47,347.00      0.12   47,347.00                    150,000.00     0.56     150,000.00                 
    大但信用风险                                                                                                         
    较大                                                                                                                 
    其他不重大     33,780,915.23  82.74  2,506,017.76  31,274,897.47  19,799,592.13  73.47    2,355,746.4  17,443,845.64 
                                                   9                          
    合计           40,828,262.23  100.0  7,453,364.76  33,374,897.47  26,949,592.13  100.00   4,605,746.4  22,343,845.64 
    0                                                           9                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 账龄分析
    期末数                                              期初数                    
    账  龄       账面余额     比例(%)     坏账准备       账面价值       账面余额    比例(%)   坏账准备    账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内    30,888,592.33   75.65  1,461,132.88   29,427,459.45   15,574,449.38  57.79   692,150.91     14,882,298.47 
    1-2年      1,351,842.39    3.31   135,184.24     1,216,658.15    1,409,868.81   5.23    140,986.88     1,268,881.93  
    2-3年      421,589.32      1.03   126,476.80     295,112.52      8,270,207.64   30.69   2,586,062.29   5,684,145.35  
    3年以上    8,166,238.19    20.01  5,730,570.84   2,435,667.35    1,695,066.30   6.29    1,186,546.41   508,519.89    
    合计       40,828,262.23   100    7,453,364.76   33,374,897.47   26,949,592.13  100.00  4,605,746.49   22,343,845.64 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    [注]:其中包括应收出口退税款1,655,394.31 2元,未计提坏账准备。
    (3) 金额较大的其他应收款
    单位名称                          期末数              款项性质及内容
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    天一证券有限责任公司              7,000,000.00                     详见本财务报表附注十一(二)之说明                  
    小计                              7,000,000.00                                                                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4) 期末其他应收款中欠款金额前5名的欠款金额总计为13,694,500.00 元,占其他应收款账面余额的33.54 %,
    (5) 无持有本公司5%以上(含5%)表决权股份的股东款项。
    (6) 期末应收关联方款项占其他应收款余额的0。
    (7) 其他说明 
    1) 单项金额重大的其他应收款坏账准备计提比例及理由的说明
    期末子公司宁波三金应收天一证券有限责任公司镇海城关证券营业部款项7,000,000.00元,账龄为3年以上,根据公司会计政策对有确凿证据表明可收回性存在明显差异的应收款项,根据其未来现金流量现值低于其账面价值的差额计提坏账准备,按余额的70%计提坏账准备,详见本财务报表附注十一(二)之说明。
    
    7. 存货 期末数157,789,066.22
    (1) 明细情况
    期末数                                             期初数                     
    项  目            账面余额         跌价准备        账面价值           账面余额        跌价准备       账面价值  
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    原材料         51,842,851.71     3,790,641.31    48,052,210.40    37,414,114.77      11,367,166.03   26,046,948.74   
    在产品         34,158,618.33     2,099,549.16    32,059,069.17    52,270,829.54      2,099,549.16    50,171,280.38   
    库存商品       77,357,450.70     44,851.27       77,312,599.43    39,179,603.20      547,351.23      38,632,251.97   
    自制半成品     95,573.86                         95,573.86                                                           
    委托加工物资   268,998.40                        268,998.40       2,320,731.15       269,446.38      2,051,284.77    
    低值易耗品     614.96                            614.96           614.96                             614.96          
    合计           163,724,107.96    5,935,041.74    157,789,066.22   131,185,893.62     14,283,512.80   116,902,380.82  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 存货跌价准备
    1) 明细情况
    项  目              期初数       本期增加           本期减少              期末数
           转回        转销
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    原材料               11,367,166.03                                           7,576,524.72       3,790,641.31         
    在产品               2,099,549.16                                                               2,099,549.16         
    库存商品             547,351.23                                              502,499.96         44,851.27            
    委托加工物资         269,446.38                                              269,446.38                              
    小计                 14,283,512.80                                           8,348,471.06       5,935,041.74         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2) 计提存货跌价准备的依据
    期末公司对积压时间较长等存货,按单个存货的可变现净值低于其成本的差额提取存货跌价准备。
    
    8. 长期股权投资 期末数16,552,256.02
    (1) 明细情况
    期末数                                   期初数                
    项  目            账面余额    减值准备    账面价值        账面余额    减值准备    账面价值   
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    对联营企业投资     16,552,256.02                       16,552,256.02     16,552,256.02              16,552,256.02    
    其他股权投资                                                                                                         
    合计               16,552,256.02                       16,552,256.02     16,552,256.02              16,552,256.02    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 权益法核算的长期股权投资
    1) 期末余额构成明细情况
    被投资                  持股    投资        成            损益        其他权       期末
    单位名称                 比例    期限        本            调整        益变动        数        
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    桐庐信雅达热电有限公司          43.50%   30年      17,400,000.00      -847,743.98                 16,552,256.02      
    小计                                               17,400,000.00      -847,743.98                 16,552,256.02      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    [注]:桐庐信雅达热电有限公司以下简称桐庐热电。
    2) 本期增减变动明细情况
    被投资          初始          期初         本期成本     本期损益   本期分得现金  本期其他权益    期末
    单位名称         金额           数           增减额     调整增减额     红利额      变动增减额      数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    桐庐热电         18,000,000.00  16,552,256.02                                                        16,552,256.02   
    小计             18,000,000.00  16,552,256.02                                                        16,552,256.02   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    9. 投资性房地产 期末数47,212,876.03
    (1) 明细情况
    原价
    项  目            期初数         本期增加         本期减少           期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物        61,346,351.65            9,404,183.19        14,599,009.62              56,151,525.22            
    小计                61,346,351.65            9,404,183.19        14,599,009.62              56,151,525.22            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    累计折旧和累计摊销
    项  目            期初数         本期增加         本期减少           期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物         8,850,781.66            1,857,997.58          1,770,130.05             8,938,649.19             
    小计                 8,850,781.66            1,857,997.58          1,770,130.05             8,938,649.19             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账面价值
    项  目           期初数          本期增加         本期减少           期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物         52,495,569.99           7,546,185.61          12,828,879.57            47,212,876.03            
    合计                 52,495,569.99           7,546,185.61          12,828,879.57            47,212,876.03            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 其他说明
    投资性房地产本期增加系出租房产面积变化,从固定资产转入投资性房地产所致,本期减少系出售上海房产所致。
    
    10. 固定资产 期末数118,682,466.61
    (1) 明细情况
    原价
    类  别            期初数             本期增加          本期减少          期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物         110,121,017.82        3,634,547.10               9,399,353.19              104,356,211.73       
    通用设备             37,337,406.40         3,318,160.39               1,693,725.15              38,961,841.64        
    专用设备             10,901,968.37         969,242.03                                           11,871,210.40        
    运输工具             16,086,554.91         550,000.00                 6,793,074.00              9,843,480.91         
    小计                 174,446,947.50        8,471,949.52               17,886,152.34             165,032,744.68       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    累计折旧
    类  别            期初数             本期增加           本期减少          期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物         6,715,997.76          3,217,818.08               1,920,797.00              8,013,018.84         
    通用设备             21,851,278.67         2,001,221.33               1,030,986.82              22,821,513.18        
    专用设备             2,710,005.71          629,811.70                                           3,339,817.41         
    运输工具             12,281,194.36         741,515.83                 5,509,730.57              7,512,979.62         
    小计                 43,558,476.50         6,590,366.94               8,461,514.39              41,687,329.05        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    减值准备
    类  别           期初数             本期增加           本期减少          期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    通用设备             4,662,949.02                                                               4,662,949.02         
    小计                 4,662,949.02                                                               4,662,949.02         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账面价值
    类  别           期初数              本期增加           本期减少        期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    房屋及建筑物         103,405,020.06        3,634,547.10               10,696,374.27             96,343,192.89        
    通用设备             10,823,178.71         3,318,160.39               2,663,959.66              11,477,379.44        
    专用设备             8,191,962.66          969,242.03                 629,811.70                8,531,392.99         
    运输工具             3,805,360.55          550,000.00                 2,024,859.26              2,330,501.29         
    合计                 126,225,521.98        8,471,949.52               16,015,004.89             118,682,466.61       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 本期减少中包括由于出租房产面积变化,从固定资产转入投资性房地产7,546,185.61元。
    (3) 期末固定资产抵押担保情况详见本财务报表附注十一(一)1项之说明。
    (4) 期末控股子公司宁波三金对固定资产进行盘点检查,按单项资产可收回金额低于固定资产账面价值的差额,提取固定资产减值准备。
    
    11. 在建工程 期末数9,440,709.45
    (1) 明细情况
    期末数                                          期初数               
    工程名称           账面余额     减值准备     账面价值              账面余额    减值准备     账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    天明环保新厂房     9,307,120.76                  9,307,120.76       5,905,112.49                    5,905,112.49     
    其他工程           133,588.69                    133,588.69         132,046.18                      132,046.18       
    合计               9,440,709.45                  9,440,709.45       6,037,158.67                    6,037,158.67     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 在建工程增减变动情况
    工程名称         期初数            本期          本期转入    本期其他   期末数        资金    预算数   工程投入占  
    增加          固定资产      减少                   来源             预算的比例  
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    天明环保新厂房   5,905,112.49     3,402,008.27                              9,307,120.76       其他来源              
    其他工程         132,046.18       1,542.51                                  133,588.69         其他来源              
    合计             6,037,158.67     3,403,550.78                              9,440,709.45                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 借款费用资本化金额
    工程名称            期初数       本期增加       本期转入         本期          期末数    年资本化率
    固定资产       其他减少
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    天明环保新厂房       314,490.50                                                            314,490.50      6.84%     
    小计                 314,490.50                                                            314,490.50                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4) 计提原因和依据的说明
    期末,未发现在建工程存在明显减值迹象,故未计提减值准备。
    
    12. 无形资产 期末数31,232,370.38
    (1) 明细情况
    原价
    种  类                   期初数          本期增加     本期减少     期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    嵌入式密码集中管理系统V3.0.0            1,300,000.00                                              1,300,000.00       
    嵌入式密钥管理服务器软件V3.0            1,200,000.00                                              1,200,000.00       
    文人0CR软件V1.0                         4,000,000.00                                              4,000,000.00       
    银行绩效考核管理系统V1.0.0              1,200,000.00                                              1,200,000.00       
    企业级CA认证中心系统v3.0                4,700,000.00                                              4,700,000.00       
    公文流转系统V1.0.0                      3,860,000.00                                              3,860,000.00       
    农税档案影像管理系统V1.0                2,900,000.00                                              2,900,000.00       
    Adventnet软件                           214,200.00                                                214,200.00         
    FFDC技术许可                            1,505,700.00        719,770.00                            2,225,470.00       
    非专利技术                              300,000.00                                                300,000.00         
    土地使用权                              26,472,724.54                                             26,472,724.54      
    小计                                    47,652,624.54       719,770.00                            48,372,394.54      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    累计摊销
    种  类                            期初数         本期增加        本期减少          期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    嵌入式密码集中管理系统V3.0.0            1,061,666.83        130,000.02                            1,191,666.85       
    嵌入式密钥管理服务器软件V3.0            980,000.00          120,000.00                            1,100,000.00       
    文人0CR软件V1.0                         3,266,666.83        400,000.02                            3,666,666.85       
    银行绩效考核管理系统V1.0.0              980,000.00          120,000.00                            1,100,000.00       
    企业级CA认证中心系统v3.0                2,898,333.21        469,999.98                            3,368,333.19       
    公文流转系统V1.0.0                      2,380,333.21        385,999.98                            2,766,333.19       
    农税档案影像管理系统V1.0                1,788,333.21        289,999.98                            2,078,333.19       
    Adventnet软件                           85,680.00           21,420.00                             107,100.00         
    FFDC技术许可                            37,642.50           99,277.32                             136,919.82         
    非专利技术                              275,000.00          25,000.00                             300,000.00         
    土地使用权                              1,052,986.62        271,684.45                            1,324,671.07       
    小计                                    14,806,642.41       2,333,381.75                          17,140,024.16      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账面价值
    种  类                            期初数        本期增加         本期减少          期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    嵌入式密码集中管理系统V3.0.0            238,333.17                             130,000.02         108,333.15         
    嵌入式密钥管理服务器软件V3.0            220,000.00                             120,000.00         100,000.00         
    文人0CR软件V1.0                         733,333.17                             400,000.02         333,333.15         
    银行绩效考核管理系统V1.0.0              220,000.00                             120,000.00         100,000.00         
    企业级CA认证中心系统v3.0                1,801,666.79                           469,999.98         1,331,666.81       
    公文流转系统V1.0.0                      1,479,666.79                           385,999.98         1,093,666.81       
    农税档案影像管理系统V1.0                1,111,666.79                           289,999.98         821,666.81         
    Adventnet软件                           128,520.00                             21,420.00          107,100.00         
    FFDC技术许可                            1,468,057.50        719,770.00         99,277.32          2,088,550.18       
    非专利技术                              25,000.00                              25,000.00          0.00               
    土地使用权                              25,419,737.92                          271,684.45         25,148,053.47      
    合计                                    32,845,982.13       719,770.00         2,333,381.75       31,232,370.38      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 期末无形资产抵押担保情况详见本财务报表附注十一(一)1项之说明。
    (3) 期末,未发现无形资产存在明显减值迹象,故未计提减值准备。
    
    13. 商誉 期末数1,226,651.66
    (1) 明细情况
    期末数                                       期初数                  
    被投资单位    账面余额      减值准备       账面价值       账面余额     减值准备     账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    信雅达环保      1,226,651.66                      1,226,651.66     1,226,651.66                      1,226,651.66    
    蓝天环保        1,839,061.98     1,839,061.98                      1,839,061.98     1,839,061.98                     
    北京三金        350,292.75       350,292.75                        350,292.75       350,292.75                       
    合计            3,416,006.39     2,189,354.73     1,226,651.66     3,416,006.39     2,189,354.73     1,226,651.66    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    14. 长期待摊费用 期末数686,764.12
    (1) 明细情况
    项  目                     期末数                  期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    跨期装修费用                           686,764.12                                                                    
    合计                                   686,764.12                        0.00                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    15. 递延所得税资产                                      期末数4,113,321.28
    (1) 明细情况
    项  目                       期末数                 期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    可抵扣暂时性差异                       4,113,321.28                         6,566,439.29                             
    合计                                   4,113,321.28                         6,566,439.29                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 引起暂时性差异的资产和负债项目对应的暂时性差异金额
    项  目                        暂时性差异金额
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    坏账准备                                                       16,884,441.00                                         
    存货跌价准备                                                   10,924,986.15                                         
    小计                                                           27,809,427.15                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 其他说明
    公司期末按照确认递延所得税资产按照15%计算,子公司杭州数码按照现有的优惠税率7.5%计算。
    (4) 变动幅度超过30%(含30%)或占资产总额5%以上(含5%)原因说明
     递延所得税资产期末数较期初数减少37.36%倍,主要原因系公司本期核销应收账款冲回计提坏账准备所致。
    
    16. 短期借款 期末数221,600,000.00
    (1) 明细情况
    借款条件                    期末数                  期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    信用借款                             20,000,000.00                                                                   
    抵押借款                             79,400,000.00                        8,400,000.00                               
    保证借款                             115,000,000.00                       123,000,000.00                             
    质押借款                             7,200,000.00                                                                    
    合计                                 221,600,000.00                       131,400,000.00                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 无逾期借款。
    
    17. 应付票据 期末数27,093,774.93
    (1) 明细情况
    种  类              期末数        期初数     
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    银行承兑汇票                                27,093,774.93                         6,744,432.00                       
    合计                                        27,093,774.93                         6,744,432.00                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 无持有本公司5%以上(含5%)表决权股份的股东票据。
    
    18. 应付账款 期末数65,257,879.81
    无持有本公司5%以上(含5%)表决权股份的股东账款。
    
    19. 预收款项 期末数61,510,272.52
    无持有本公司5%以上(含5%)表决权股份的股东款项。
    
    20. 应付职工薪酬                                   期末数2,587,756.29
    (1) 明细情况
    项  目                      期初数       本期增加         本期减少        期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    工资、奖金、津贴和补贴              1,991,525.72       27,707,296.89       29,603,767.46           95,055.15         
    职工福利                                               1,647,758.94        1,647,758.94                              
    社会保险费                          2,266.72           3,208,632.13        3,188,078.79            22,820.06         
    住房公积金                          89,656.00          982,538.43          998,449.02              73,745.41         
    工会经费和职工教育经费              2,662,530.08       357,152.89          623,547.30              2,396,135.67      
    合计                                4,745,978.52       33,903,379.28       36,061,601.51           2,587,756.29      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 变动幅度超过30%(含30%)或占资产总额5%以上(含5%)原因说明
    应付职工薪酬期末数较期初数下降45.47%,主要系公司发放去年底计提的高管工资所致。
    
    21. 应交税费 期末数-7,025,266.38
    (1) 明细情况
    种  类                       期末数                 期初数        
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    增值税                                -10,141,040.76                       -2,691,105.96                             
    营业税                                118,993.25                           1,761,797.23                              
    城市维护建设税                        298,124.07                           435,014.43                                
    企业所得税                            2,155,510.07                         2,153,036.79                              
    代扣代缴个人所得税                    204,975.72                           473,801.92                                
    房产税                                183,605.37                           189,332.95                                
    土地使用税                                                                 194,790.00                                
    教育费附加                            93,798.68                            280,178.65                                
    地方教育附加                                                               175,036.76                                
    水利建设专项资金                      60,767.22                            262,041.46                                
    合计                                  -7,025,266.38                        3,233,924.23                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 其他说明
     期末增值税项目红字,主要原因系子公司天明环保和信雅达环保较多项目尚未完工,导致增值税进项税金增加较多所致。
    
    22. 应付利息 期末数11,137.40
    项  目                       期末数                  期初数        
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    短期借款利息                                                             265,444.56                                  
    长期借款利息                           11,137.40                         41,214.25                                   
    合计                                   11,137.40                         306,658.81                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    23. 其他应付款 期末数7,478,469.40
    (1) 明细情况
    项  目                       期末数                 期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    押金保证金                             1,203,132.40                      2,229,835.90                                
    拆借款                                                                   750,000.00                                  
    其他                                   6,275,337.00                      4,117,086.31                                
    合计                                   7,478,469.40                      7,096,922.21                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 持有本公司5%以上(含5%)表决权股份的股东款项
    股东名称                                  期末数         期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    宁波经济技术开发区春秋科技开发有限公司                                                                               
    小计                                                                     0.00               0.00                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 金额较大的其他应付款性质或内容的说明
    单位名称                       期末数       款项性质及内容
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    杭州展翔建材公司                    435,000.00                         押金保证金                                    
    杭州建工集团有限责任公司            768,132.40                         押金保证金                                    
    小计                                1,203,132.40                                                                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4) 其他应付款——外币其他应付款
    期 末 数                        期 初 数              
    币  种    原币金额    汇率   折人民币金额  原币金额   汇率   折人民币金额
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    日元                                             500,000.00              0.064064              32,032.00             
    小计                                                                                           32,032.00             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    24. 长期借款 期末数20,900,000.00
    (1) 明细情况
    贷款单位        借款条件       期末数           期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    工行浙江省分行          抵押借款             16,000,000.00                        16,000,000.00                      
    保证借款             4,900,000.00                         4,900,000.00                       
    合计                                         20,900,000.00                        20,900,000.00                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    25. 递延所得税负债 期末数112,771.85
    (1) 明细情况
    项  目                         期末数            期初数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应纳税暂时性差异                                    112,771.85                     112,771.85                        
    合计                                                112,771.85                     112,771.85                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 引起暂时性差异的资产和负债项目对应的暂时性差异金额
    项  目                                          暂时性差异金额
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    权益法核算下按投资比例享有的被投资单位除净损益以外所有者权益的其他变   626,510.25                                    
    动额                                                                                                                 
    小计                                                                   626,510.25                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    26. 其他非流动负债                                   期末数1,078,000.00
    (1) 明细情况
    种  类             期初数      本期增加       本期减少        期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    递延收益                   1,078,000.00                                                       1,078,000.00           
    合计                       1,078,000.00                                                       1,078,000.00           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    27. 股本                                         期末数194,554,880.00
    (1) 明细情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本次变动前              本次变动增减(+,-)                                本次变动后              
    数量           比例(%)  发行   送股    公积金转   其他           小计         数量           比例(%)  
    新股           股                                                             
    一、有限售条件股份                                                                                                   
    1、国家持股                                                                                                          
    2、国有法人持                                                                                                        
    股                                                                                                                   
    3、其他内资持  33,849,375     17.40                                                          33,849,375     17.40    
    股                                                                                                                   
    其中:                                                                                                               
    境内法人持股   33,187,515     17.06                                                          33,187,515     17.06    
    境内自然人持   661,860        0.34                                                           661,860        0.34     
    股                                                                                                                   
    4、外资持股                                                                                                          
    其中:                                                                                                               
    境外法人持股                                                                                                         
    境外自然人持                                                                                                         
    股                                                                                                                   
    有限售条件股   33,849,375     17.40                                                          33,849,375     17.40    
    份合计                                                                                                               
    二、无限售条件流通股份                                                                                               
    1、人民币普通  160,705,505    82.60                                                          160,705,505    82.60    
    股                                                                                                                   
    2、境内上市的                                                                                                        
    外资股                                                                                                               
    3、境外上市的                                                                                                        
    外资股                                                                                                               
    4、其他                                                                                                              
    无限售条件流   160,705,505    82.60                                                          160,705,505    82.60    
    通股份合计                                                                                                           
    三、股份总数   194,554,880    100.00                                                         194,554,880    100.00   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 公司前10名股东中原非流通股股东持有股份的限售条件的说明
    1) 本公司股东杭州信雅达电子有限公司(以下简称信雅达电子)承诺从2005年11月30日起,其持有的股份在12个月内不上市交易或转让;在前项承诺期满后,可以通过上海证券交易所挂牌交易出售原非流通股股份,可以出售数量占公司股份总数的比例在12个月内不超过5%;在24个月内不超过10%;在36个月后可以全部上市交易或转让。同时信雅达电子承诺在公司股权分置改革实施之日起12个月期满后,将其持有的可上市流通的公司股份中的5,000,000股(05年末股本,按现股本为650万股)用作对公司管理层实施股权激励计划使用。
    截至2008年6月30日,信雅达电子尚有33,187,515股为有限售条件股份。同时信雅达电子已通过协议转让方式分别向蔡亮、耿峻岭、费禹铭、潘庆中、吴泉明按约定价格转让公司股权2,237,748股、1,118,874股、1,118,874股、1,110,044股和637,529股,共计转让公司股权6,223,069股。
    2) 本公司股东郭华强承诺从2005年11月30日起,其持有的股份在12个月内不上市交易或转让;在前项承诺期满后,可以通过上海证券交易所挂牌交易出售原非流通股股份,可以出售数量占公司股份总数的比例在12个月内不超过5%;在24个月内不超过10%;在36个月后可以全部上市交易或转让。
    截至2008年6月30日,郭华强尚有661,860股为有限售条件股份。
    3) 本公司股东宁波经济技术开发区春秋科技开发有限公司承诺从2005年11月30日起,其持有的股份在12个月内不上市交易或转让;在前项承诺期满后,可以通过上海证券交易所挂牌交易出售原非流通股股份,可以出售数量占公司股份总数的比例在12个月内不超过5%;在24个月后可以全部上市交易或转让。
    截至2007年12月31日,宁波经济技术开发区春秋科技开发有限公司限售期已满,其股份已全部转入无限售条件股份。
    (3) 股份总额、股份结构变动情况说明
    本报告期内,公司不存在限售股份期满转入无限售条件股份的情况。
    
    28. 资本公积 期末数77,667,433.35
    (1) 明细情况
    项  目               期初数       本期增加     本期减少     期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    资本公积                  79,348,641.88                             1,681,208.53             77,667,433.35           
    合计                      79,348,641.88                             1,681,208.53             77,667,433.35           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)本期减少说明
    资本公积本期减少是由于子公司天明环保收购安徽信雅达个人股导致。
    
    29. 盈余公积 期末数18,525,564.27
    (1) 明细情况
    项  目             期初数        本期增加   本期减少      期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定盈余公积            18,525,564.27                                                       18,525,564.27            
    合计                    18,525,564.27                                                       18,525,564.27            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    30. 未分配利润 期末数65,850,469.64
    明细情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                                                                 
    期初数                                                         59,811,437.95                                         
    本期增加                                                       6,039,031.69                                          
    本期减少                                                                                                             
    期末数                                                         65,850,469.64                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 其他说明
    1) 未分配利润本期增减变动以及利润分配比例情况的说明
    本期增加均系本期归属于母公司股东实现的净利润转入。
    
    (二) 合并利润表项目注释
    1. 营业收入/营业成本 本期数224,408,063.93 / 143,476,650.34
    (1) 明细情况
    营业收入
    项  目                         本期数          上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主营业务收入                                      218,427,427.27                128,623,966.85                       
    其他业务收入                                      5,980,636.66                  14,091,425.10                        
    合计                                              224,408,063.93                142,715,391.95                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    营业成本
    项  目                         本期数          上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主营业务成本                                    142,408,909.36                    74,589,047.34                      
    其他业务支出                                    1,067,740.98                      9,385,393.74                       
    合计                                            143,476,650.34                    83,974,441.08                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 主营业务收入/主营业务成本
    
    项  目                            本期数                                             上年同期数                      
    收  入          成  本          利  润            收  入            成  本            利  润
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    自行开发研制的   10,784,584.14                     10,784,584.14   15,789,284.54                      15,789,284.54  
    软件产品销售                                                                                                         
    系统维护         2,863,802.60                      2,863,802.60    2,248,275.35                       2,248,275.35   
    外购商品销售     66,483,036.26     56,660,098.67   9,822,937.59    40,675,606.22      36,983,929.56   3,691,676.66   
    软件服务         23,527,129.12     302,646.57      23,224,482.55   20,101,271.06                      20,101,271.06  
    安装工程施工     4,752,792.00      2,762,812.80    1,989,979.20                                                      
    环保产品         110,016,083.15    82,683,351.32   27,332,731.83   49,809,529.68      37,605,117.78   12,204,411.90  
    小计             218,427,427.27    142,408,909.36  76,018,517.91   128,623,966.85     74,589,047.34   54,034,919.51  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 销售收入前五名情况
    项  目                             本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    向前5名客户销售的收入总额                    78,962,637.71                       128,623,966.85                      
    占当年营业收入比例                           30.33%                              42.71%                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2. 营业税金及附加 本期数2,776,349.83
    (1) 明细情况
    项  目                     本期数                 上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    营业税                                 2,108,415.55                      1,368,510.00                                
    城市维护建设税                         365,510.50                        300,762.01                                  
    教育费附加                             302,423.78                        213,764.58                                  
    合计                                   2,776,349.83                      1,883,036.59                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    3. 管理费用 本期数44,781,696.23
    变动幅度超过30%(含30%)或占利润总额10%(含10%)以上的原因说明
    本期发生数较上年同期数增加5,774,921.01元,原因主要系公司本期软件服务业务增长导致人工成本增加所致。
    
    4. 资产减值损失 本期数9,583,439.39
    (1) 明细情况
    项  目                         本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    坏账损失                                      9,583,439.39                   1,177,101.67                            
    存货跌价损失                                                                 -859,371.62                             
    合计                                          9,583,439.39                   317,730.05                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    5. 公允价值变动收益 本期数-701,512.09
    项  目                    本期数            上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    交易性金融资产                         -701,512.09                       317,730.05                                  
    合计                                   -701,512.09                       317,730.05                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    6. 投资收益 本期数-4,837,276.18
    (1) 明细情况
    项  目                         本期数                上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    交易性金融资产收益                          -4,837,276.18                    249,944.52                              
    合计                                        -4,837,276.18                    249,944.52                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 投资收益汇回重大限制的说明
    本公司不存在投资收益汇回的重大限制。
    
    7. 营业外收入 本期数19,066,471.05
    项  目                         本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    增值税超税负返回                          3,180,808.01                      802,352.73                               
    财政补贴                                  1,800,000.00                      1,253,000.00                             
    固定资产处置利得                          13,812,942.04                     33,066.00                                
    其他                                      272,721.00                        292,192.97                               
    合计                                      19,066,471.05                     2,380,611.70                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    8. 营业外支出 本期数5,070,954.90
    项  目                         本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    固定资产处置损失                           2,990,717.26                    21,202.39                                 
    水利建设专项资金                           216,732.99                      125,666.03                                
    其他                                       1,863,504.65                    106,153.57                                
    合计                                       5,070,954.90                    253,021.99                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    9. 所得税费用 本期数4,469,465.22
    (1) 明细情况
    项  目                      本期数              上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    当期所得税费用                         2,016,347.21                      261,514.76                                  
    递延所得税费用                         2,453,118.01                                                                  
    合计                                   4,469,465.22                      261,514.76                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三) 合并现金流量表项目注释
    1. 收到的价值较大的其他与经营活动有关的现金
    项  目                                 本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    经营租赁收入                                      3,025,736.91                     2,986,619.17                      
    财政扶持性资金                                    1,800,000.00                     255,000.00                        
    小计                                              4,825,736.91                     3,241,619.17                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2. 支付的价值较大的其他与经营活动有关的现金
    项  目                               本期数               上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    支付投标保证金等                                13,290,825.33                     4,268,391.80                       
    研究开发费                                      11,677,646.08                     5,866,565.84                       
    差旅费                                          7,879,861.83                      6,746,752.14                       
    办公费                                          1,757,811.70                      780,755.99                         
    汽车运输费用                                    1,217,350.37                      885,716.34                         
    广告及展示费                                    48,997.60                         475,006.11                         
    房租费                                          1,745,128.52                                                         
    小计                                            37,617,621.43                     19,023,188.22                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    7.现金流量表补充资料详见本财务报表附注十四(二)之说明。
    
    八、母公司财务报表项目注释
    (一) 母公司资产负债表项目注释
    1. 应收账款 期末数61,969,408.53
    (1) 明细情况
    期末数                                             期初数                       
    项  目          账面余额   比例(%)    坏账准备     账面价值          账面余额    比例(%)   坏账准备      账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单项金额重大                                                     9,349,870.00   10.75   467,493.50     8,882,376.50  
    单项金额不重   2,189,446.97   3.13   2,189,446.97                12,401,691.13  14.25   12,401,691.13                
    大但信用风险                                                                                                         
    较大                                                                                                                 
    其他不重大     67,680,939.09  96.87  14,466,308.2  53,214,630.8  65,247,452.30  75.00   12,160,420.27  53,087,032.03 
    3             6                                                                 
    合计           69,870,386.06  100.0  16,655,755.2  53,214,630.8  86,999,013.43  100.00  25,029,604.90  61,969,408.53 
    0      0             6                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 账龄分析
    期末数                                                期初数                      
    账  龄        账面余额     比例(%)     坏账准备       账面价值        账面余额     比例(%)   坏账准备     账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内   45,900,354.96  65.69  2,295,017.74    43,605,337.22  51,098,424.90  58.73     2,554,921.25   48,543,503.65 
    1-2年     2,752,808.55   3.94   275,280.86      2,477,527.69   9,600,604.75   11.04     1,742,547.77   7,858,056.98  
    2-3年     3,558,583.20   5.09   1,067,574.96    2,491,008.24   4,616,544.17   5.31      2,625,864.90   1,990,679.27  
    3年以上   17,658,639.35  25.28  13,017,881.64   4,640,757.71   21,683,439.61  24.92     18,106,270.98  3,577,168.63  
    合计      69,870,386.06  100.0  16,655,755.20   53,214,630.86  86,999,013.43  100.00    25,029,604.90  61,969,408.53 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 期末应收账款中欠款金额前5名的欠款金额总计为14,964,839.50元,占应收账款账面余额的21.42%。
    (4) 无持有本公司5%以上(含5%)表决权股份的股东账款。
    (5) 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的确定组合的依据说明
    部分客户由于可收回性较差,根据公司会计政策对有确凿证据表明可收回性存在明显差异的应收款项,采用个别认定法计提坏账准备,报经批准后,单独计提坏账准备,具体情况如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                        账面余额                   坏账准备                   账面价值                           
    3年以上                     2,189,446.97               2,189,446.97               0.00                               
    小计                        2,189,446.97               2,189,446.97               0.00                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (6)其他说明
    经董事会批准,本期核销应收账款9,759,544.16元,同时核销坏账准备9,759,544.16元
    
    2. 其他应收款 期末数250,491,075.00
    (1) 明细情况
    期末数                                            期初数                     
    项  目         账面余额    比例(%)    坏账准备      账面价值       账面余额     比例(%)    坏账准备      账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单项金额重大  240,091,333.67  90.86  12,004,566.6  228,086,766.  134,251,348.26  84.79   11,734,076.  122,517,271.56 
    8             99                                    70                          
    其他不重大    24,137,917.76   9.14   1,733,609.75  22,404,308.0  24,077,873.51   15.21   2,336,383.8  21,741,489.65  
            1                                     6                           
    合计          264,229,251.43  100    13,738,176.4  250,491,075.  158,329,221.77  100.00  14,070,460.  144,258,761.21 
    3             00                                    56                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 账龄分析
    期末数                                              期初数                       
    账  龄       账面余额    比例(%)    坏账准备       账面价值        账面余额   比例(%)     坏账准备       账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内    262,647,447.76   99.40  13,132,372.39   249,515,075.3  93,631,883.72  59.13   4,681,594.19  88,950,289.53 
            7                                                                 
    1-2年      637,678.00       0.24   63,767.80       573,910.20     52,594,491.42  33.22   5,259,449.14  47,335,042.28 
    2-3年      297,129.33       0.12   89,138.80       207,990.53     10,856,438.51  6.86    3,256,931.55  7,599,506.96  
    3年以上    646,996.34       0.24   452,897.44      194,098.90     1,246,408.12   0.79    872,485.68    373,922.44    
    合计       264,229,251.43   100.0  13,738,176.43   250,491,075.0  158,329,221.7  100.00  14,070,460.5  144,258,761.2 
    0                      0              7                      6             1             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 金额较大的其他应收款
    单位名称                   期末数           款项性质及内容
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    信雅达环保                          72,166,903.49                      往来款及暂借款                                
    天明环保                            108,796,036.35                     往来款及暂借款                                
    蓝天环保                            16,391,346.79                      往来款及暂借款                                
    宁波三金                            42,737,047.04                      往来款及暂借款                                
    小计                                240,091,333.67                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4) 期末其他应收款中欠款金额前5名的欠款金额总计为245,091,333.67元,占其他应收款账面余额的92.76%的账龄如下:
    账  龄                       期末数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1年以内                                                      245,091,333.67                                          
    小计                                                         245,091,333.67                                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (5) 无持有本公司5%以上(含5%)表决权股份的股东款项。
    (6) 期末应收关联方款项占其他应收款余额的96.96%。
    
    3. 长期股权投资 期末数 108,537,197.83
    (1) 明细情况
    期末数                                   期初数                 
    项  目          账面余额    减值准备   账面价值         账面余额    减值准备      账面价值   
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    对子公司投资         91,984,941.81             91,984,941.81         91,984,941.81               91,984,941.81       
    对联营企业投资       16,552,256.02             16,552,256.02         16,552,256.02               16,552,256.02       
    合计                 108,537,197.83            108,537,197.83        108,537,197.83              108,537,197.83      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 对子公司投资
    1) 明细情况
    被投资         持股    投资        初始           期初            本期          本期             期末  
    单位名称         比例    期限        金额            数             增加          减少              数  
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    宁波三金           100.00%  8年    45,000,000.00     45,626,510.25                                   45,626,510.25   
    杭州数据           90.00%   10年   450,000.00        450,000.00                                      450,000.00      
    深圳三金           80.00%   20年   400,000.00        400,000.00                                      400,000.00      
    北京三金           80.00%   10年   400,000.00        400,000.00                                      400,000.00      
    杭州三佳           70.00%   20年   3,500,000.00      3,500,000.00                                    3,500,000.00    
    信雅达环保         2.90%    20年   522,000.00        815,697.35                                      815,697.35      
    杭州数码           66.00%   10年   1,320,000.00      1,320,000.00                                    1,320,000.00    
    信雅达科技         82.00%   20年   11,857,000.00     11,857,000.00                                   11,857,000.00   
    宁波国际           90.00%   长期   7,200,000.00      7,200,000.00                                    7,200,000.00    
    信雅达国际         100.00%  长期   415,734.21        415,734.21                                      415,734.21      
    天明环保           20.00%   长期   20,000,000.00     20,000,000.00                                   20,000,000.00   
    小计                             92,064,734.21     91,984,941.81                                   91,984,941.81   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 对联营企业投资
    1) 明细情况
    ① 期末余额构成明细情况
    被投资              持股     投资         成            损益        其他权       期末
    单位名称             比例     期限         本            调整        益变动        数        
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    桐庐热电                 43.50%       30年      17,400,000.00        -847,743.98                 16,552,256.02       
    小计                                            17,400,000.00        -847,743.98                 16,552,256.02       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    ② 本期增减变动明细情况
    被投资        初始           期初          本期成本    本期损益   本期分得现金  本期其他权益    期末
    单位名称        金额            数            增减额    调整增减额     红利额      变动增减额      数
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    桐庐热电         18,000,000.00  16,552,256.02                                                       16,552,256.02    
    小计             18,000,000.00  16,552,256.02                                                       16,552,256.02    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 期末,未发现长期股权投资存在明显减值迹象,故未计提减值准备。
    
    (二) 母公司利润表项目注释
    1. 营业收入/营业成本 本期数64,424,460.90/28,265,666.84
    (1) 明细情况
    营业收入
    项  目                         本期数           上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主营业务收入                                      59,723,843.72                 49,900,744.01                        
    其他业务收入                                      4,700,617.18                  4,878,230.74                         
    合计                                              64,424,460.90                 54,778,974.75                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    营业成本
    项  目                         本期数           上年同期数      
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主营业务成本                                      28,265,666.84                 23,464,628.77                        
    其他业务支出                                                                    606,066.02                           
    合计                                              28,265,666.84                 24,070,694.79                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2) 主营业务收入/主营业务成本
    
    项  目                              本期数                                           上年同期数                   
    收  入          成  本          利  润           收  入            成  本           利  润
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    自行开发研制的软  5,775,989.73                    5,775,989.73    5,257,549.02                        5,257,549.02   
    件产品销售                                                                                                           
    系统维护          2,580,935.93                    2,580,935.93    1,484,258.26                        1,484,258.26   
    外购商品销售      35,132,731.04   28,265,666.84   6,867,064.20    25,066,651.97     23,464,628.77     1,602,023.20   
    软件服务          16,234,187.02                   16,234,187.02   18,092,284.76                       18,092,284.76