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东方通信(600776)公告正文

东方通信2007年半年度报告摘要

公告日期 2007-08-21
股票简称:东方通信 股票代码:600776
股票简称 东方通信 股票代码 600776
东方通信股份有限公司2007年半年度报告摘要

    1重要提示
    1.1本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    本半年度报告摘要摘自半年度报告全文,报告全文同时刊载于http://www.sse.com.cn。投资者欲了解详细内容,应当仔细阅读半年度报告全文。
    1.2公司董事张晓成委托杨广安董事,付若琳董事委托王忠雄董事出席董事会会议。
    1.3公司半年度财务报告未经审计。
    1.4公司负责人张泽熙、主管会计工作负责人王忠雄及会计机构负责人(会计主管人员)赵威声明:保证本半年度报告中财务报告的真实、完整。
    2上市公司基本情况
    2.1公司基本情况简介
        股票简称      东方通信
        股票代码      600776
     上市证券交易所   上海证券交易所
        股票简称      东信B股
        股票代码      900941
     上市证券交易所   上海证券交易所
                                   董事会秘书                            证券事务代表
          姓名        蔡祝平                                 彭永梅
                      浙江省杭州市滨江高新技术开发区东信     浙江省杭州市滨江高新技术开发区东信
        联系地址
                      大道66号                               大道66号
          电话        86676198                               86676198
          传真        86676197                               86676197
        电子信箱      webmaster@eastcom.com                  webmaster@eastcom.com
        2.2主要财务数据和指标
        2.2.1主要会计数据和财务指标
        单位:元币种:人民币
                                                                          本报告期末比上年度期末
                                      本报告期末         上年度期末
                                                                                增减(%)
     总资产                         3,871,242,379.74   4,677,774,335.97                    -17.24
     所有者权益(或股东权益)      2,172,687,305.54   2,127,058,850.56                       2.15
     每股净资产(元)                           1.7298             1.6935                      2.14
                                                                          本报告期比上年同期增减
                                    报告期(1-6月)      上年同期
                                                                                  (%)
     营业利润                          53,905,923.32      42,839,392.10                     25.83
     利润总额                         55,679,463.49      34,749,260.57                      60.23
     净利润                            37,117,375.17      11,367,213.42                    226.53
     扣除非经常性损益的净利润          30,434,436.47      14,009,070.67                    117.25
     基本每股收益(元)                         0.0296             0.0091                    225.27
     稀释每股收益(元)                         0.0296             0.0091                    225.27
     净资产收益率(%)                            1.71               0.53  增加1.18个百分点
     经营活动产生的现金流量净额      -507,492,968.61    -174,831,644.44
     每股经营活动产生的现金流量
                                               -0.40              -0.28
     净额
        2.2.2非经常性损益项目
        √适用□不适用
        单位:元币种:人民币
                           非经常性损益项目                                     金额
     非流动资产处置损益                                                               24,588.44
     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
                                                                                   8,039,883.76
     标准定额或定量享受的政府补助除外
     同一控制下企业合并产生的子公司期初至合并日的当期净损益                          905,608.46
     除上述各项之外的其他营业外收支净额                                           -6,641,932.03
     企业所得税影响数                                                                755,352.78
     少数股东损益影响数                                                            3,248,437.29
     合计                                                                          6,682,938.70
        2.2.3国内外会计准则差异
        □适用√不适用
        3股本变动及股东情况
        3.1股份变动情况表
        □适用√不适用
        3.2股东数量和持股情况
                                                                                        单位:股
     报告期末股东总数                                                                     128,401
     前十名股东持股情况
                                                              持有有限售
       股东名称      股东性质    持股比例(%)     持股总数     条件股份数   质押或冻结的股份数量
                                                                  量
     普天东方通
     信集团有限    国有法人           51.1242  642,120,000   642,120,000
     公司
     NAITO
     SECURITIES    境外法人            0.5436    6,827,860                 未知
     CO., LTD.
     TOYO          境外法人            0.5029    6,316,098                 未知
     SECURITIES
     ASIA LTD.
     A/C CLIENT
     南广成        境内自然人          0.2416    3,034,320                 未知
     DAIWA
     SECURITIES
                   境外法人            0.1622    2,036,660                 未知
     CO., LTD.
     TOKYO
     徐姣英        境内自然人          0.1338    1,680,000                 未知
     SCBHK A/C
     KG
     INVESTMENTS   境外法人            0.1141    1,432,801                 未知
     ASIA
     LIMITED
     SSBT S/A
     STATE
     STREET        境外法人            0.1132    1,421,200                 未知
     ACTIVE
     ASIE(U435)
     黄柱辉        境内自然人          0.0885    1,111,364                 未知
     廖爱民        境内自然人          0.0859    1,079,335                 未知
     前十名无限售条件股东持股情况
                         股东名称                        持有无限售条件股份数量      股份种类
     NAITO SECURITIES CO., LTD.                                        6,827,860  境内上市外资股
     TOYO SECURITIES ASIA LTD. A/C CLIENT                              6,316,098  境内上市外资股
     南广成                                                            3,034,320  人民币普通股
     DAIWA SECURITIES CO., LTD. TOKYO                                  2,036,660  境内上市外资股
     徐姣英                                                            1,680,000  人民币普通股
     SCBHK A/C KG INVESTMENTS ASIA LIMITED                             1,432,801  境内上市外资股
     SSBT S/A STATE STREET ACTIVE ASIE(U435)                           1,421,200  境内上市外资股
     黄柱辉                                                            1,111,364  人民币普通股
     廖爱民                                                            1,079,335  境内上市外资股
     SSAL S/A KOREA SECURITIES DEPOSITORY (AUS-Q5FF)                   1,058,300  境内上市外资股
        上述股东关联关系或一致行动关系的说明               未知。
        3.3控股股东及实际控制人变更情况
        □适用√不适用
        4董事、监事和高级管理人员
        4.1董事、监事和高级管理人员持股变动
        √适用□不适用
                                                                                        单位:股
                                             本期增持股   本期减持股
        姓名         职务       年初持股数                              期末持股数     变动原因
                                               份数量       份数量
     张泽熙       董事长
                  副董事长、
     杨广安
                  总裁
                  董事、副总
     王中雄       裁兼财务总      63,840                                 63,840
                  监
     倪首萍       董事
     张晓成       董事
     付若琳       董事
     孙优贤       独立董事
     沈田丰       独立董事
     杨涛         独立董事
     郁旭东       监事会主席
     王加强       监事            11,970                                 11,970
     朱德刚       监事
     俞芳红       副总裁           3,990          990                       3000    二级市场买卖
     郭端端       副总裁
     沈伟康       副总裁          13,000          3200                      9800    二级市场买卖
     虞永超       副总裁           2,660          650                       2010    二级市场买卖
     蔡祝平       董事会秘书
        5董事会报告
        5.1主营业务分行业、产品情况表
                                                                                              单位:元币种:人民币
     分行
                                                       毛利
     业或                                                       营业收入比上        营业成本比上        毛利率比上年
                 营业收入             营业成本          率
     分产                                                      年同期增减(%)       年同期增减(%)        同期增减(%)
                                                        (%)
      品
     分行
       业
     通信
                                                                                                       减少1.00个百分
     制造     7,116,915,251.16    7,010,523,775.93      1.49             -25.37               -24.60
                                                                                                       点
     业
     金融
                                                                                                       增加36.38个百
     电子        39,535,215.81       25,150,473.80     36.38             100.00               100.00
                                                                                                       分点
     业
                                                                                                       减少0.81个百分
     合计     7,156,450,466.97    7,035,674,249.73      1.69             -24.95               -24.33
                                                                                                       点
     分产
       品
     移动
                                                                                                       减少0.99个百分
     通信     7,074,399,851.15    6,982,291,318.58      1.30             -25.45               -24.70
                                                                                                       点
     业务
     传输
                                                                                                       增加3.19个百分
     设备        10,965,604.12        8,843,853.57     19.35             -58.24               -59.83
                                                                                                       点
     业务
     金融
                                                                                                       增加36.38个百
     电子        39,535,215.81       25,150,473.80     36.38             100.00               100.00
                                                                                                       分点
     业务
     其他                                                                                              减少27.30个百
                 31,549,795.89       19,388,603.78     38.54               56.02              474.83
     业务                                                                                              分点
                                                                                                       减少0.81个百分
     合计     7,156,450,466.97    7,035,674,249.73      1.69              -24.95              -24.33
                                                                                                       点
    5.2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(%)
     杭州地区                                       7,154,950,466.97                                           -24.97
     上海地区                                                                                                 -100.00
     北京地区                                           1,500,000.00                                           100.00
     合计                                          7,156,450,466.97                                            -24.95
        5.3主营业务及其结构发生重大变化的原因说明
        √适用□不适用
        公司本期主营业务增加了金融电子业务,本期金融电子业务实现营业收入3,953万元,主要原因为:根据公司2007年第一次临时股东大会决议,公司经营范围增加了“自动柜员机(ATM)、银行自助服务终端、电子支付终端(POS)、集成电路卡读写及产品及其部件”,同时根据公司第四届董事会2007年第一次临时会议决议,公司收购了杭州东信金融科技有限公司部分实物资产,承接了杭州东信金融科技有限公司下属全部人员及业务,具体情况详见财务报表附注十三(六)、(七)所述。
        5.4主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明
        □适用√不适用
        5.5利润构成与上年度相比发生重大变化的原因分析
        □适用√不适用
        5.6募集资金使用情况
        5.6.1募集资金运用
        □适用√不适用
        5.6.2变更项目情况
        □适用√不适用
        5.7董事会下半年的经营计划修改计划
        □适用√不适用
        5.8预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
        √适用□不适用
                                 □亏损            √同向大幅上升
     业绩预告情况
                                □同向大幅下降    □扭亏
                                预计2007年1-9月累计净利润将比2006年1-9月累计净利润增长
     业绩预告的说明
                                100%以上,2006年1-9月累计净利润为1,962万元。
        5.9公司董事会对会计师事务所本报告期“非标准审计报告”的说明
        □适用√不适用
        5.10公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明
        □适用√不适用
        6重要事项
        6.1收购、出售资产及资产重组
        6.1.1收购资产
        √适用□不适用
        单位:元币种:人民币
                                               自购买日
                                                                                       所涉   所涉
                                               起至报告
                                                                              是否为   及的   及的
                                               期末为公
     交易对                                                本年初至本期末为   关联交   资产   债权
              被收购                           司贡献的
     方或最            购买                               公司贡献的净利润    易(如   产权   债务
              或置入             交易价格       净利润
     终控制             日                                 (适用于同一控制   是,说   是否   是否
               资产                            (适用于
       方                                                  下的企业合并)     明定价   已全   已全
                                               非同一控
                                                                              原则)   部过   部转
                                               制下的企
                                                                                        户     移
                                               业合并)
             杭州东
     杭州东  信金融    2007
                                                                             是,资
     信金融  服务有    年4
                               8,701,220.19                     -187,499.87  产评估    是    是
     科技有  限公司    月19
                                                                             价格
     限公司  100%股    日
             权
     杭州东  金融电    2007
                                                                             是,资
     信金融  子业务    年3
                              30,027,587.67                    1,734,905.00  产评估    是    是
     科技有  相关资    月31
                                                                             价格
     限公司  产        日
        6.1.2出售资产
        □适用√不适用
        6.1.3自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响。
        □适用√不适用
        6.2担保事项
        √适用□不适用
        按照美国当地法律要求,原控股子公司美国依斯泰克公司总经理郝晓峰为美国依斯泰克公司关闭提供个人担保,担保期为三年,担保期限自2006年1月15日至2009年1月15日。根据2005年5月20日公司股总裁纪[2005]8号总裁办公会议纪要,公司承诺在担保期间内发生的非个人原因产生的法律和税务问题由公司承担。
        6.3非经营性关联债权债务往来
        □适用√不适用
        6.4重大诉讼仲裁事项
        □适用√不适用
        6.5其它重大事项及其影响和解决方案的分析说明
        6.5.1公司持有其他上市公司发行的股票和证券投资情况
        √适用□不适用
      序    股票代               持股数量    占该公司股权比      初始投资成本
                       简称                                                       会计核算科目
      号      码                   (股)           例(%)             (元)
                                                                                  交易性金融资
     1     601328    交通银行     747,000               0.00          5,901,300
                                                                                  产
                                                                                  交易性金融资
     2     601919    中国远洋     277,000               0.00          2,348,960
                                                                                  产
                                                                                  可供出售金融
     3     600596    新安股份     170,000               0.06            130,000
                                                                                  资产
                                                                                  交易性金融资
     4     601318    中国平安       2,000               0.00             67,160
                                                                                  产
     期末持有的其他证券投资         --             --                                   --
     合计                           --             --                 8,447,420         --
        6.5.2公司持有非上市金融企业、拟上市公司股权的情况
        □适用√不适用
        6.5.3其他重大事项的说明
        □适用√不适用
        7财务报告
        7.1审计意见
        财务报告                        √未经审计  □审计
        7.2财务报表
                                                     合并资产负债表
                                                   2007年06月30日
                                                                                             单位:元币种:人民币
    编制单位:东方通信股份有限公司
                   项目                  附注               期末余额                             年初余额
     流动资产:
     货币资金                                1                   1,203,810,758.53                    1,700,919,821.37
     结算备付金
     拆出资金
     交易性金融资产                          2                      13,410,570.00                       17,468,970.00
     应收票据                                3                      39,332,977.34                       72,200,748.28
     应收账款                                4                   1,056,824,251.72                      994,302,325.88
     预付款项                                5                      14,963,203.10                       12,258,884.92
     应收保费
     应收分保账款
     应收分保合同准备金
     应收利息                                                          377,562.97
     其他应收款                              6                      18,857,471.41                       54,778,364.70
     买入返售金融资产
     存货                                    7                     291,128,792.00                      553,923,070.99
     一年内到期的非流动资产
     其他流动资产                            8                       5,710,256.79                          271,842.41
     流动资产合计                                                2,644,415,843.86                    3,406,124,028.55
     非流动资产:
     发放贷款及垫款
     可供出售金融资产                        9                       7,342,300.00
     持有至到期投资                         10                       2,342,610.00                        2,342,610.00
     长期应收款
     长期股权投资                           11                     379,887,412.13                      395,394,309.09
     投资性房地产                           12                      54,096,102.04                       55,131,723.36
     固定资产                               13                     711,834,621.53                      744,708,452.91
     在建工程                                                        3,343,349.87                        1,916,436.00
     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                               14                      63,861,152.73                       69,055,138.31
     开发支出
     商誉
     长期待摊费用                                                       28,563.10                           57,124.55
     递延所得税资产                         15                       4,090,424.48                        3,044,513.20
     其他非流动资产
     非流动资产合计                                              1,226,826,535.88                    1,271,650,307.42
     资产总计                                                    3,871,242,379.74                    4,677,774,335.97
     流动负债:
     短期借款                               20                                                          22,396,611.74
     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                                                       31,485,659.99                       12,966,643.67
     应付账款                                                    1,115,210,219.63                    1,911,418,831.00
     预收款项                                                       40,878,306.56                       43,038,755.64
     卖出回购金融资产款
     应付手续费及佣金
     应付职工薪酬                           17                      94,806,530.53                       92,690,760.74
     应交税费                               18                      48,668,724.84                       82,711,055.78
     应付利息
     其他应付款                                                     49,437,116.99                       95,352,804.17
     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                           19                      45,154,157.63                       26,511,207.74
     流动负债合计                                                1,425,640,716.17                    2,287,086,670.48
     非流动负债:
     长期借款
     应付债券
     长期应付款
     专项应付款                                                     10,000,000.00                       10,000,000.00
     预计负债
     递延所得税负债
     其他非流动负债                         21                      24,754,000.00                       27,898,000.00
     非流动负债合计                                                 34,754,000.00                       37,898,000.00
     负债合计                                                    1,460,394,716.17                    2,324,984,670.48
     所有者权益(或股东权益):
     实收资本(或股本)                     22                   1,256,000,064.00                    1,256,000,064.00
     资本公积                               23                     880,190,807.38                      871,679,727.57
     减:库存股
     盈余公积                               24                     177,604,044.96                      177,604,044.96
     一般风险准备
     未分配利润                             25                    -141,107,610.80                     -178,224,985.97
     外币报表折算差额
     归属于母公司所有者权益合计                                  2,172,687,305.54                    2,127,058,850.56
     少数股东权益                                                  238,160,358.03                      225,730,814.93
     所有者权益合计                                              2,410,847,663.57                    2,352,789,665.49
     负债和所有者权益总计                                        3,871,242,379.74                    4,677,774,335.97
    公司法定代表人:张泽熙            主管会计工作负责人:王忠雄              会计机构负责人:赵威
                                                   母公司资产负债表
                                                   2007年06月30日
                                                                                             单位:元币种:人民币
    编制单位:东方通信股份有限公司
                   项目                  附注               期末余额                             年初余额
     流动资产:
     货币资金                                                    1,090,274,099.40                    1,056,773,021.96
     交易性金融资产                                                 13,410,570.00                       17,468,970.00
     应收票据                                                       27,875,727.34                       50,006,199.48
     应收账款                                1                     137,704,552.08                      116,872,732.13
     预付款项                                                        3,615,944.72                          838,944.38
     应收利息
     应收股利
     其他应收款                                                    364,373,093.26                      377,922,840.57
     存货                                                          138,683,831.71                       35,789,506.76
     一年内到期的非流动资产
     其他流动资产                                                      179,459.44
     流动资产合计                                                1,776,117,277.95                    1,655,672,215.28
     非流动资产:
     可供出售金融资产                                                7,342,300.00
     持有至到期投资                                                  2,342,610.00                        2,342,610.00
     长期应收款
     长期股权投资                            2                   1,115,425,598.81                    1,120,336,322.55
     投资性房地产                                                    1,217,488.34                        1,247,038.34
     固定资产                                                      124,649,221.77                      133,471,720.49
     在建工程                                                        2,179,149.87
     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                                                        1,357,576.63                        2,841,612.81
     开发支出
     商誉
     长期待摊费用                                                       28,563.10                           57,124.55
     递延所得税资产
     其他非流动资产
     非流动资产合计                                              1,254,542,508.52                    1,260,296,428.74
     资产总计                                                    3,030,659,786.47                    2,915,968,644.02
     流动负债:
     短期借款                                                                                           22,396,611.74
     交易性金融负债
     应付票据                                                                                            8,502,143.67
     应付账款                                                      229,153,835.95                      154,800,982.65
     预收款项                                                       36,982,366.92                       22,181,700.56
     应付职工薪酬                                                   56,966,921.15                       41,441,218.57
     应交税费                                                        5,311,869.49                        5,003,904.16
     应付利息
     应付股利
     其他应付款                                                    208,358,506.31                      202,046,282.21
     一年内到期的非流动负债
     其他流动负债                                                   22,409,642.86                       18,711,129.16
     流动负债合计                                                  559,183,142.68                      475,083,972.72
     非流动负债:
     长期借款
     应付债券
     长期应付款
     专项应付款                                                     10,000,000.00                       10,000,000.00
     预计负债
     递延所得税负债
     其他非流动负债                          3                     387,237,071.74                      394,597,071.74
     非流动负债合计                                                397,237,071.74                      404,597,071.74
     负债合计                                                      956,420,214.42                      879,681,044.46
     所有者权益(或股东权益):
     实收资本(或股本)                                          1,256,000,064.00                    1,256,000,064.00
     资本公积                                                      900,411,873.72                      892,816,355.69
     减:库存股
     盈余公积                                                      177,604,044.96                      177,604,044.96
     未分配利润                                                   -259,776,410.63                     -290,132,865.09
     所有者权益(或股东权益)合计                                2,074,239,572.05                    2,036,287,599.56
     负债和所有者权益(或股东权
                                                                3,030,659,786.47                     2,915,968,644.02
     益)总计
    公司法定代表人:张泽熙            主管会计工作负责人:王忠雄              会计机构负责人:赵威
                                             合并利润表
                                           2007年1-6月
                                                                           单位:元币种:人民币
    编制单位:东方通信股份有限公司
                         项目                        附注       本期金额           上期金额
     一、营业总收入                                     26  7,156,450,466.97   9,537,000,813.20
     其中:营业收入                                     26  7,156,450,466.97   9,537,000,813.20
     利息收入
     已赚保费
     手续费及佣金收入
     二、营业总成本                                     34  7,035,674,249.73   9,340,307,674.50
     其中:营业成本                                     34  7,035,674,249.73   9,340,307,674.50
     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                                             5,145,009.74       3,286,661.53
     销售费用                                                  20,436,916.36      27,773,499.56
     管理费用                                                  87,594,018.91      97,638,731.38
     财务费用                                                  -7,156,460.11       9,572,177.39
     资产减值损失                                       29     13,231,252.91      54,395,182.90
     加:公允价值变动收益(损失以“-”号填列)         27        502,505.00         534,720.75
     投资收益(损失以“-”号填列)                     28     51,877,938.89      38,277,785.41
     其中:对联营企业和合营企业的投资收益                      14,113,866.13      15,991,755.65
     汇兑收益(损失以“-”号填列)
     三、营业利润(亏损以“-”号填列)                        53,905,923.32      42,839,392.10
     加:营业外收入                                     30     11,354,213.64       5,796,448.46
     减:营业外支出                                     31      9,580,673.47      13,886,579.99
     其中:非流动资产处置损失                                     -24,588.44         824,973.15
     四、利润总额(亏损总额以“-”号填列)                    55,679,463.49      34,749,260.57
     减:所得税费用                                     32      3,670,267.46       9,161,850.78
     五、净利润(净亏损以“-”号填列)                        52,009,196.03      25,587,409.79
     归属于母公司所有者的净利润                                37,117,375.17      11,367,213.42
     少数股东损益                                              14,891,820.86      14,220,196.37
     六、每股收益:
     (一)基本每股收益                                               0.0296             0.0091
     (二)稀释每股收益                                               0.0296             0.0091
    公司法定代表人:张泽熙      主管会计工作负责人:王忠雄      会计机构负责人:赵威
                                            母公司利润表
                                           2007年1-6月
                                                                           单位:元币种:人民币
    编制单位:东方通信股份有限公司
                           项目                         附注      本期金额          上期金额
     一、营业收入                                          4    226,659,877.83   569,948,065.97
     减:营业成本                                               182,847,614.18   536,989,746.86
     营业税金及附加                                               1,653,953.60     1,402,825.75
     销售费用                                                     4,562,608.21    10,402,297.75
     管理费用                                                    63,824,428.13    53,923,172.10
     财务费用                                                    -4,059,748.34    -3,977,206.87
     资产减值损失                                                 6,595,041.95     5,752,856.06
     加:公允价值变动收益(损失以“-”号填列)            5        502,505.00       534,720.75
     投资收益(损失以“-”号填列)                        6     50,051,861.58    38,277,785.41
     其中:对联营企业和合营企业的投资收益                        14,113,866.13    15,991,755.65
     二、营业利润(亏损以“-”号填列)                          21,790,346.68     4,266,880.48
     加:营业外收入                                               8,762,940.73     3,265,656.72
     减:营业外支出                                                 196,832.95     2,255,159.86
     其中:非流动资产处置净损失                                    -995,261.86      -642,970.23
     三、利润总额(亏损总额以“-”号填列)                      30,356,454.46     5,277,377.34
     减:所得税费用
     四、净利润(净亏损以“-”号填列)                          30,356,454.46     5,277,377.34
    公司法定代表人:张泽熙      主管会计工作负责人:王忠雄      会计机构负责人:赵威
                                           合并现金流量表
                                           2007年1-6月
                                                                            单位:元币种:人民币
    编制单位:东方通信股份有限公司
                     项目                   附注          本期金额               上期金额
     一、经营活动产生的现金流量:
     销售商品、提供劳务收到的现金                       8,347,285,512.11       8,912,524,800.77
     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                                         9,372,221.97          17,890,696.18
     收到其他与经营活动有关的现金                          28,042,162.45          18,669,598.49
     经营活动现金流入小计                               8,384,699,896.53       8,949,085,095.44
     购买商品、接受劳务支付的现金                       8,601,769,067.33       8,927,553,046.38
     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                        80,126,184.32          81,028,952.42
     支付的各项税费                                        55,501,442.45          17,347,763.21
     支付其他与经营活动有关的现金                         154,796,171.03          97,986,977.87
     经营活动现金流出小计                               8,892,192,865.14       9,123,916,739.88
     经营活动产生的现金流量净额                          -507,492,968.61        -174,831,644.44
     二、投资活动产生的现金流量:
     收回投资收到的现金                                                          410,419,536.33
     取得投资收益收到的现金                                38,685,155.75          17,413,239.82
     处置固定资产、无形资产和其他长期资
                                                              998,249.98          10,994,120.78
     产收回的现金净额
     处置子公司及其他营业单位收到的现金
     净额
     收到其他与投资活动有关的现金                                                 11,883,904.40
     投资活动现金流入小计                                  39,683,405.73         450,710,801.33
     购建固定资产、无形资产和其他长期资                     8,812,345.57          71,701,007.31
     产支付的现金
     投资支付的现金                                         2,003,625.54         329,997,190.49
     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
                                                           10,212,955.19          20,000,000.00
     净额
     支付其他与投资活动有关的现金
     投资活动现金流出小计                                  21,028,926.30         421,698,197.80
     投资活动产生的现金流量净额                            18,654,479.43          29,012,603.53
     三、筹资活动产生的现金流量:
     吸收投资收到的现金                                                            5,000,000.00
     其中:子公司吸收少数股东投资收到的
                                                                                   5,000,000.00
     现金
     取得借款收到的现金                                                          151,093,915.00
     发行债券收到的现金
     收到其他与筹资活动有关的现金                                                  1,533,000.00
     筹资活动现金流入小计                                                        157,626,915.00
     偿还债务支付的现金                                                          185,843,268.43
     分配股利、利润或偿付利息支付的现金                        73,762.14          26,584,362.71
     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                               8,940.00
     筹资活动现金流出小计                                      82,702.14         212,427,631.14
     筹资活动产生的现金流量净额                               -82,702.14         -54,800,716.14
     四、汇率变动对现金及现金等价物的影
                                                           -8,187,871.52           6,190,029.90
     响
     五、现金及现金等价物净增加额                        -497,109,062.84        -194,429,727.15
     加:期初现金及现金等价物余额                       1,700,919,821.37       1,323,210,179.57
     六、期末现金及现金等价物余额                       1,203,810,758.53       1,128,780,452.42
     补充资料
     1.将净利润调节为经营活动现金流
     量:
     净利润                                                52,009,196.03          25,587,409.79
     加:资产减值准备                                      13,231,252.91          54,395,182.90
     固定资产折旧、油气资产折耗、生产性
                                                           55,438,084.23          60,379,838.49
     生物资产折旧
     无形资产摊销                                           5,252,629.40          15,054,325.42
     长期待摊费用摊销                                          28,561.45           7,139,963.50
     处置固定资产、无形资产和其他长期资
                                                             -997,519.97             824,973.15
     产的损失(收益以“-”号填列)
     固定资产报废损失(收益以“-”号填
                                                              987,360.26
     列)
     公允价值变动损失(收益以“-”号填
                                                             -502,505.00            -534,720.75
     列)
     财务费用(收益以“-”号填列)                        -7,156,460.11           8,452,822.60
     投资损失(收益以“-”号填列)                       -51,877,938.89         -38,277,785.41
     递延所得税资产减少(增加以“-”号
     填列)
     递延所得税负债增加(减少以“-”号
     填列)
     存货的减少(增加以“-”号填列)                     261,634,402.07         444,522,301.24
     经营性应收项目的减少(增加以“-”
                                                            3,562,420.21        -716,901,308.91
     号填列)
     经营性应付项目的增加(减少以“-”
                                                         -857,745,401.09         -35,381,875.61
     号填列)
     其他                                                  18,642,949.89             -92,770.85
     经营活动产生的现金流量净额                          -507,492,968.61        -174,831,644.44
     2.不涉及现金收支的重大投资和筹资
     活动:
     债务转为资本
     一年内到期的可转换公司债券
     融资租入固定资产
     3.现金及现金等价物净变动情况:
     现金的期末余额                                     1,203,810,758.53       1,128,780,452.42
     减:现金的期初余额                                 1,700,919,821.37       1,323,210,179.57
     加:现金等价物的期末余额
     减:现金等价物的期初余额
     现金及现金等价物净增加额                            -497,109,062.84        -194,429,727.15
    公司法定代表人:张泽熙      主管会计工作负责人:王忠雄      会计机构负责人:赵威
                                          母公司现金流量表
                                           2007年1-6月
                                                                            单位:元币种:人民币
    编制单位:东方通信股份有限公司
                       项目                      附注         本期金额                上期金额
     一、经营活动产生的现金流量:
     销售商品、提供劳务收到的现金                              285,415,321.35         599,119,332.97
     收到的税费返还                                              9,051,995.26           8,623,218.32
     收到其他与经营活动有关的现金                                8,137,678.87          66,079,980.30
     经营活动现金流入小计                                      302,604,995.48         673,822,531.59
     购买商品、接受劳务支付的现金                              160,050,816.20         546,039,392.06
     支付给职工以及为职工支付的现金                             45,405,289.37          31,643,990.11
     支付的各项税费                                             11,618,095.17           4,005,737.20
     支付其他与经营活动有关的现金                               72,594,203.78          79,640,445.27
     经营活动现金流出小计                                      289,668,404.52         661,329,564.64
     经营活动产生的现金流量净额                                 12,936,590.96          12,492,966.95
     二、投资活动产生的现金流量:
     收回投资收到的现金                                                               410,419,536.33
     取得投资收益收到的现金                                     36,770,872.63          23,263,239.82
     处置固定资产、无形资产和其他长期资产收
                                                                   995,261.86           6,094,424.90
     回的现金净额
     处置子公司及其他营业单位收到的现金净额
     收到其他与投资活动有关的现金                                                       9,481,902.44
     投资活动现金流入小计                                       37,766,134.49         449,259,103.49
     购建固定资产、无形资产和其他长期资产支
                                                                   691,433.62           4,995,484.34
     付的现金
     投资支付的现金                                              5,003,625.54         349,997,190.49
     取得子公司及其他营业单位支付的现金净额                     10,212,955.19          20,000,000.00
     支付其他与投资活动有关的现金
     投资活动现金流出小计                                       15,908,014.35         374,992,674.83
     投资活动产生的现金流量净额                                 21,858,120.14          74,266,428.66
     三、筹资活动产生的现金流量:
     吸收投资收到的现金
     取得借款收到的现金
     收到其他与筹资活动有关的现金                                                         428,000.00
     筹资活动现金流入小计                                                                 428,000.00
     偿还债务支付的现金                                                                84,749,353.43
     分配股利、利润或偿付利息支付的现金                             73,762.14           4,113,414.04
     支付其他与筹资活动有关的现金
     筹资活动现金流出小计                                           73,762.14          88,862,767.47
     筹资活动产生的现金流量净额                                    -73,762.14         -88,434,767.47
     四、汇率变动对现金及现金等价物的影响                       -1,219,871.52          -1,059,850.60
     五、现金及现金等价物净增加额                               33,501,077.44          -2,735,222.46
     加:期初现金及现金等价物余额                            1,056,773,021.96         875,559,798.45
     六、期末现金及现金等价物余额                            1,090,274,099.40         872,824,575.99
     补充资料
     1.将净利润调节为经营活动现金流量:
     净利润                                                     30,356,454.46           5,277,377.34
     加:资产减值准备                                            6,595,041.95           5,752,856.06
     固定资产折旧、油气资产折耗、生产性生物
                                                                23,556,475.53          27,730,261.04
     资产折旧
     无形资产摊销                                                1,019,883.00           7,408,871.85
     长期待摊费用摊销                                               28,561.45           7,139,963.50
     处置固定资产、无形资产和其他长期资产的
                                                                  -995,261.86            -424,310.39
     损失(收益以“-”号填列)
     固定资产报废损失(收益以“-”号填列)
     公允价值变动损失(收益以“-”号填列)                       -502,505.00            -534,720.75
     财务费用(收益以“-”号填列)                             -4,059,748.34          -4,182,818.95
     投资损失(收益以“-”号填列)                            -50,051,861.58         -38,277,785.41
     递延所得税资产减少(增加以“-”号填
     列)
     递延所得税负债增加(减少以“-”号填
     列)
     存货的减少(增加以“-”号填列)                         -102,894,324.95         107,940,667.31
     经营性应收项目的减少(增加以“-”号填
                                                                12,071,399.16          56,040,111.87
     列)
     经营性应付项目的增加(减少以“-”号填
                                                                94,113,963.44        -128,698,980.52
     列)
     其他                                                        3,698,513.70         -32,678,526.00
     经营活动产生的现金流量净额                                 12,936,590.96          12,492,966.95
     2.不涉及现金收支的重大投资和筹资活动:
     债务转为资本
     一年内到期的可转换公司债券
     融资租入固定资产
     3.现金及现金等价物净变动情况:
     现金的期末余额                                          1,090,274,099.40         872,824,575.99
     减:现金的期初余额                                      1,056,773,021.96         875,559,798.45
     加:现金等价物的期末余额
     减:现金等价物的期初余额
     现金及现金等价物净增加额                                   33,501,077.44          -2,735,222.46
    公司法定代表人:张泽熙      主管会计工作负责人:王忠雄      会计机构负责人:赵威
                                                               合并所有者权益变动表
                                                                    2007年1-6月
                   编制单位:东方通信股份有限公司
                                                                单位:元币种:人民币
                                                                             本期金额
                                                 归属于母公司所有者权益
                                                                               一
      项目                                             减
                                                                               般
                                                       :                                                      少数股东权益        所有者权益合计
                                                                               风                        其
               实收资本(或股本)         资本公积       库      盈余公积                 未分配利润
                                                                               险                        他
                                                       存
                                                                               准
                                                       股
                                                                               备
    一、上
    年年末     1,256,000,064.00     871,679,727.57          177,604,044.96            -161,385,091.62         224,376,759.86       2,368,275,504.77
    余额
    加:会
    计政策                                                                             -16,839,894.35           1,354,055.07         -15,485,839.28
    变更
    前期差
    错更正
    二、本
    年年初     1,256,000,064.00     871,679,727.57          177,604,044.96            -178,224,985.97         225,730,814.93       2,352,789,665.49
    余额
    三、本
    年增减
    变动金
    额(减
                                       8,511,079.81                                     37,117,375.17          12,429,543.10          58,057,998.08
    少以
    “-”
    号填
    列)
    (一)
                                                                                        37,117,375.17          14,891,820.86          52,009,196.03
    净利润
    (二)
    直接计
    入所有
                                       8,511,079.81                                                            -2,462,277.76           6,048,802.05
    者权益
    的利得
    和损失
    1.可
    供出售
    金融资
                                       7,212,300.00                                                                                    7,212,300.00
    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
                                       1,298,779.81                                                            -2,462,277.76          -1,163,497.95
    他
    上述
    (一)
    和                                 8,511,079.81                                     37,117,375.17          12,429,543.10          58,057,998.08
    (二)
    小计
    (三)
    所有者
    投入和
    减少资
    本
    1.所
    有者投
    入资本
    2.股
    份支付
    计入所
    有者权
    益的金
    额
    3.其
    他
    (四)
    利润分
    配
    1.提
    取盈余
    公积
    2.提
    取一般
    风险准
    备
    3.对
    所有者
    (或股
    东)的
    分配
    4.其
    他
    (五)
    所有者
    权益内
    部结转
    1.资
    本公积
    转增资
     本(或
     股本)
     2.盈
     余公积
     转增资
     本(或
     股本)
     3.盈
     余公积
     弥补亏
     损
     4.其
     他
     四、本
     期期末     1,256,000,064.00     880,190,807.38          177,604,044.96           -141,107,610.80          238,160,358.03      2,410,847,663.57
     余额
                                                                 单位:元币种:人民币
                                                                            上年同期金额
                                                  归属于母公司所有者权益
                                                                                  一
                                                           减
                                                                                  般
      项目                                                 :
                                                                                  风                       其     少数股东权益       所有者权益合计
               实收资本(或股本)          资本公积          库     盈余公积                未分配利润
                                                                                  险                       他
                                                           存
                                                                                  准
                                                           股
                                                                                  备
    一、上
    年年末       628,000,000.00       1,494,944,035.99         177,604,044.96           -199,561,137.66          184,080,750.75      2,285,067,694.04
    余额
    加:会
    计政策                                                                               -12,034,702.64            1,017,639.32        -11,017,063.32
    变更
    前期差
    错更正
    二、本
    年年初       628,000,000.00       1,494,944,035.99         177,604,044.96           -211,595,840.30          185,098,390.07      2,274,050,630.72
    余额
    三、本
    年增减
    变动金
    额(减
                 628,000,064.00        -623,264,308.42                                    35,192,024.57           40,632,424.86         80,560,205.01
    少以
    “-”
    号填
    列)
    (一)
                                                                                          35,192,024.57           38,890,579.10         74,082,603.67
    净利润
    (二)
    直接计
    入所有
                                          4,735,755.58                                                             1,741,845.76          6,477,601.34
    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
                                         -4,000,000.00                                                                                  -4,000,000.00
    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
                                          8,735,755.58                                                             1,741,845.76         10,477,601.34
    他
    上述
    (一)
    和                                    4,735,755.58                                    35,192,024.57           40,632,424.86         80,560,205.01
    (二)
    小计
    (三)
    所有者
    投入和
    减少资
    本
    1.所
    有者投
    入资本
    2.股
    份支付
    计入所
    有者权
    益的金
    额
    3.其
    他
    (四)
    利润分
    配
    1.提
    取盈余
    公积
    2.提
    取一般
    风险准
    备
    3.对
    所有者
    (或股
    东)的
    分配
    4.其
    他
    (五)
    所有者
                 628,000,064.00        -628,000,064.00
    权益内
    部结转
    1.资
    本公积
    转增资       628,000,064.00        -628,000,064.00
    本(或
    股本)
    2.盈
    余公积
    转增资
    本(或
    股本)
    3.盈
    余公积
    弥补亏
    损
    4.其
    他
    四、本
    期期末     1,256,000,064.00         871,679,727.57         177,604,044.96           -176,403,815.73          225,730,814.93      2,354,610,835.73
    余额
                    公司法定代表人:张泽熙             主管会计工作负责人:王忠雄              会计机构负责人:赵威
                                               母公司所有者权益变动表
                                                     2007年1-6月
    编制单位:东方通信股份有限公司
                                                                                              单位:元币种:人民币
                                                                 本期金额
       项目                                             减:
                 实收资本(或股本)        资本公积       库存       盈余公积           未分配利润         所有者权益合计
                                                         股
     一、上年
                 1,256,000,064.00     892,816,355.69            177,604,044.96      -275,114,140.98     2,051,306,323.67
     年末余额
     加:会计
                                                                                     -15,018,724.11       -15,018,724.11
     政策变更
     前期差错
     更正
     二、本年
                 1,256,000,064.00     892,816,355.69            177,604,044.96      -290,132,865.09     2,036,287,599.56
     年初余额
     三、本年
     增减变动
     金额(减
                                        7,595,518.03                                  30,356,454.46        37,951,972.49
     少以
     “-”号
     填列)
     (一)净
                                                                                      30,356,454.46        30,356,454.46
     利润
     (二)直
     接计入所
     有者权益                           7,595,518.03                                                        7,595,518.03
     的利得和
     损失
     1.可供
     出售金融
     资产公允                           7,212,300.00                                                        7,212,300.00
     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                              383,218.03                                                          383,218.03
     上述
     (一)和
                                        7,595,518.03                                  30,356,454.46        37,951,972.49
     (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
                 1,256,000,064.00     900,411,873.72            177,604,044.96      -259,776,410.63    2,074,239,572.05
     期末余额
                                                                                              单位:元币种:人民币
                                                             上年同期金额
                                                        减:
      项目
               实收资本(或股本)         资本公积        库存       盈余公积           未分配利润         所有者权益合计
                                                         股
     一、上
     年年末      628,000,000.00     1,513,880,664.11            177,604,044.96      -296,979,737.00    2,022,504,972.07
     余额
     加:会
     计政策                                                                          -20,075,847.69       -20,075,847.69
     变更
     前期差
     错更正
     二、本
     年年初      628,000,000.00     1,513,880,664.11            177,604,044.96      -317,055,584.69     2,002,429,124.38
     余额
     三、本
     年增减
     变动金
     额(减
                 628,000,064.00      -621,064,308.42                                  26,922,719.60        33,858,475.18
     少以
     “-”
     号填
     列)
     (一)
                                                                                      26,922,719.60        26,922,719.60
     净利润
     (二)
     直接计
     入所有
                                        6,935,755.58                                                        6,935,755.58
     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
                                       -4,000,000.00                                                       -4,000,000.00
     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
                                       10,935,755.58                                                       10,935,755.58
     他
     上述
     (一)
     和                                 6,935,755.58                                  26,922,719.60        33,858,475.18
     (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
                 628,000,064.00      -628,000,064.00
     权益内
     部结转
     1.资
     本公积
     转增资      628,000,064.00      -628,000,064.00
     本(或
     股本)
     2.盈
     余公积
     转增资
     本(或
     股本)
     3.盈
     余公积
     弥补亏
     损
     4.其
     他
     四、本
     期期末    1,256,000,064.00       892,816,355.69            177,604,044.96      -290,132,865.09    2,036,287,599.56
     余额
        公司法定代表人:张泽熙             主管会计工作负责人:王忠雄              会计机构负责人:赵威
        7.3报表附注
        7.3.1会计政策、会计估计变更和会计差错更正
        (一)会计政策变更
        本公司自2007年1月1日起开始执行财政部于2006年颁布的《企业会计准则》(以下简称新会计准则),公司根据新会计准则对公司会计政策进行了变更,变更后的会计政策已经公司第四届董事会2007年第三次临时会议通过。根据《企业会计准则第38号——首次执行企业会计准则》第五条至第十九条规定要求追溯调整的项目,对当期和前期财务报表中受影响的项目与调整金额为:
        1.长期股权投资差额
        按照原会计政策的规定,公司将同一控制下企业合并形成的长期股权投资差额分期进行摊销,截至2006年12月31日,公司尚未摊销的股权投资差额为4,513,794.65元。
        按照新会计准则的规定,属于同一控制下企业合并产生的长期股权投资,尚未摊销完毕的股权投资差额应全额冲销,并调整留存收益。导致执行新会计政策比执行原会计政策,期初未分配利润减少4,513,794.65元,期末未分配利润减少4,219,416.74元,本期净利润增加294,377.91元。
        2.以公允价值计量且其变动计入当期损益的金融资产
        按照原会计政策的规定,公司持有的短期投资采用成本与市价孰低计量。截至2006年12月31日,公司持有中国人寿、广深铁路、大唐发电等股票,成本价12,878,325.00元,公允价值17,468,970.00元。该等短期投资本公司计入交易性金融资产,按照新会计准则的规定应按公允价值计量,导致执行新会计准则后期初未分配利润增加4,590,645.00元。
        本期,公司将期初持有的上述交易性金融资产全部出售,调整减少本期公允价值变动收益4,590,645.00元,与原会计政策相比,执行新会计准则导致公司本期净利润减少4,590,645.00元。本期期末,公司持有本期购入的中国平安、交通银行、中国远洋等股票投资,成本价8,317,420.00元,期末公允价值13,410,570.00元,公司将该等股票投资计入交易性金融资产,期末按公允价值计量,与原会计政策相比,期末未分配利润增加5,093,150.00元,本期净利润增加5,093,150.00元。
        综上所述,该项会计政策的变更,导致期初未分配利润增加4,590,645.00元,期末未分配利润增加5,093,150.00元,本期净利润增加502,505.00元。
        3.所得税
        按照原会计政策的规定,公司企业所得税采用应付税款法核算。
        按照新会计准则的规定,改按照资产负债表债务法核算。期初,公司控股子公司及联营企业计提的坏账准备、存货跌价准备账面价值与计税基础之间形成递延所得税资产3,044,513.20元,扣除少数股东应享有的递延所得税资产后公司实际享有的递延所得税资产为1,662,545.22元。期末,公司控股子公司及联营企业计提的坏账准备、存货跌价准备账面价值与计税基础之间形成递延所得税资产4,090,424.48元,扣除少数股东应享有的递延所得税资产后公司实际享有的递延所得税资产为2,215,903.33元。导致执行新会计政策比执行原会计政策,公司期初未分配利润增加1,662,545.22元,期末未分配利润增加2,215,903.33元,本期净利润增加553,358.11元。
        4.辞退福利
        按照原会计政策的规定,公司内部退休职工工资、社会保险费、福利费等支出在实际发生时计入当期损益。
        按照新会计准则的规定,公司实施的职工内部退休计划应比照辞退福利处理,公司应当将自职工停止提供服务日至正常退休日的期间拟支付的内退人员工资和缴纳的社会保险费等确认为应付职工薪酬(辞退福利),不得在职工内退后各期分期确认因支付内退职工工资和为其缴纳社会保险费而产生的义务。期初,公司将2006年12月31日之前内退的职工自2007年1月1日至正常退休日的期间拟支付的内退人员工资和缴纳的社会保险费等共计26,277,196.39元确认为应付职工薪酬(辞退福利),并将其现值19,813,184.45元调整年初未分配利润(折现率为6.12%),差额6,464,011.94万元计入未确认融资费用,在未来期间内采用实际利率法摊销。本期,实际支付内退人员工资和社会保险费等共计2,225,278.60元,摊销未确认融资费用804,082.21元。导致执行新会计政策比执行原会计政策,年初未分配利润减少19,813,184.45元,期末未分配利润减少18,391,988.06元,本期净利润增加1,421,196.39元。
        5.其他
        按照原会计政策的规定,公司联营企业所得税采用应付税款法核算。
        按照新会计准则的规定,改按照资产负债表债务核算。期初,公司联营企业计提的存货跌价准备账面价值与计税基础之间形成递延所得税资产6,234,826.06元,公司按持股比例实际享有3,055,064.77元。期末,公司联营企业计提的存货跌价准备账面价值与计税基础之间形成递延所得税资产6,234,826.06元,公司按持股比例实际享有3,055,064.77元。导致执行新会计准则后比原会计政策下,期初未分配利润增加3,055,064.77元,期末未分配利润增加3,055,064.77元,对本期净利润无影响。
        公司执行新会计准则后,上述因会计政策变更导致的追溯调整因素合计,使得年初未分配利润减少15,018,724.11元,期末未分配利润减少12,247,286.70元,本期净利润增加2,771,437.41元。
        (二)会计估计变更
        因公司业务范围变化,产品结构发生较大的改变。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。原确定的具体提取比例为:账龄6个月以内的(含6个月,以下类推),按其余额的0.5%计提;账龄6至12个月的,按其余额的1%计提;账龄1-2年的,按其余额的2%计提;账龄2-3年的,按其余额的3%计提;账龄3年以上的,按其余额的100%计提。
        新会计估计的具体提取比例改为:账龄6个月以内的(含6个月,以下类推),按其余额的0.5%计提;账龄6至12个月的,按其余额的1%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40%计提;账龄3年以上的,按其余额的100%计提。新会计估计方法对1-3年的应收款项坏账准备提取比例适当予以了提高。
        公司对该项会计估计变更采用未来适用法。采用该项会计估计后,应收账款坏账准备计提金额增加3,376,906.15元,其他应收款坏账准备计提金额增加2,107,677.30元,两项合计增加计提坏账准备5,484,583.45元,导致本期净利润减少了5,484,583.45元。
        (三)会计差错更正
        本期,公司未发生重大会计差错更正事项。
        7.3.2报告期内,公司财务报表合并范围未发生重大变化。
        (1)本期新增子公司
        本期新增子公司为杭州东信金融服务有限公司。
        根据公司与本公司之母公司普天东方通信集团有限公司之子公司杭州东信金融科技有限公司于2007年3月16日签订的《上海市产权交易合同》,并经公司第四届第一次董事会审议通过,公司以现金购买杭州东信金融科技有限公司持有的杭州东信金融服务有限公司100%的股权。该公司100%股权评估价值为8,701,220.19元,实际购买价格为8,701,220.19元。2007年4月9日,本公司支付了全部股权购买价款,2007年6月4日完成该公司工商变更登记手续。该次企业合并属于同一控制下的企业合并,相应自2007年1月1日起,公司将杭州东信金融服务有限公司纳入合并报表范围,该公司的资产负债各项目年初数相应调整增加合并资产负债表相应项目的期初数,该公司股东权益年初数调整增加年初资本公积-其他资本公积。杭州东信金融服务有限公司相关财务数据如下:
             项目                    年初余额                     购买日余额
    流动资产                             15,246,934.64                  16,438,899.43
    固定资产                                332,513.51                     318,302.06
    流动负债                              7,400,618.39                   7,672,763.24
    股东权益                              8,178,829.76                   9,084,438.25
             项目                  上年度发生数               年初至购买日发生数
    营业收入                              7,117,974.44                   3,168,774.51
    利润总额                             -1,821,170.24                     905,608.46
    净利润                               -1,821,170.24                     905,608.46
    (2)本期减少子公司
    本期无减少子公司。

    东方通信股份有限公司
    董事长:
    2007年8月21日
数据加载中...
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