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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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中炬高新(600872)公告正文

中炬高新2007年半年度报告

公告日期 2007-07-31
股票简称:中炬高新 股票代码:600872
                              中炬高新技术实业(集团)股份有限公司2007年半年度报告
    
    
    
    
    目录
     一、重要提示 3
    二、公司基本情况 3
    三、股本变动及股东情况 4
    四、董事、监事和高级管理人员 6
    五、董事会报告 6
    六、重要事项 8
    七、财务报告 13
    八、备查文件目录 68
    
     一、重要提示
    1、本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、 独立董事程禹斌因出差国外 ,委托独立董事江华代为行使表决权。 3、公司半年度财务报告已经天职国际会计师事务所审计并出具了标准无保留意见的审计报告。 4、公司负责人熊炜、主管会计工作负责人邓春华及会计机构负责人(会计主管人员)王云声明: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:中炬高新技术实业(集团)股份有限公司 公司法定中文名称缩写:中炬高新 公司英文名称:JONJEE HI-TECH INDUSTRIAL AND COMMERCIAL HOLDING CO.,LTD. 公司英文名称缩写:JONJEE 2、 公司A股上市交易所:上海证券交易所 公司A股简称:中炬高新 公司A股代码:600872 3、 公司注册地址:广东省中山市中山火炬高技术产业开发区 公司办公地址:广东省中山市中山火炬高技术产业开发区火炬大厦 邮政编码:528437 公司国际互联网网址:HTTP://WWW.JONJEE.COM 公司电子信箱:JONJEE@JONJEE.COM 4、 公司法定代表人:熊炜 5、 公司董事会秘书:彭海泓 电话:0760-5596818 传真:0760-5596877 E-mail:penghaihong@jonjee.com 联系地址:广东省中山市中山火炬高技术产业开发区火炬大厦 公司证券事务代表:郭毅航 电话:0760-5596818 传真:0760-5596877 E-mail:aguo@jonjee.com 联系地址:广东省中山市中山火炬高技术产业开发区火炬大厦 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:广东省中山市中山火炬高技术产业开发区火炬大厦三楼公司证券部 
    (二)主要财务数据和指标
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                        本报告期末              上年度期末             本报告期末比上年度期末增减(%  
                                                                                       )                              
  总资产                                2,262,693,077.22        2,350,322,552.03       -3.72                           
  所有者权益(或股东权益)              1,407,686,811.84        1,372,245,737.21       2.58                            
  每股净资产(元)                        2.10                    2.06                   1.94                            
                                        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                              48,106,255.46           27,711,072.91          73.60                           
  利润总额                              49,101,933.09           32,860,230.69          49.42                           
  净利润                                36,204,068.70           20,430,759.95          77.20                           
  扣除非经常性损益的净利润              35,411,523.54           13,360,132.85          165.05                          
  基本每股收益(元)                      0.05                    0.03                   66.67                           
  稀释每股收益(元)                      0.05                    0.03                   66.67                           
  净资产收益率(%)                       2.38                    1.37                   增加1.01个百分点                
  经营活动产生的现金流量净额            94,748,305.83           127,413,746.89         -25.64                          
  每股经营活动产生的现金流量净额        0.13                    0.18                   -27.78                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、非经常性损益项目和金额
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  非流动资产处置损益                                                               959,412.38                          
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的   700,000.00                          
  政府补助除外                                                                                                         
  除上述各项之外的其他营业外收支净额                                               -663,734.75                         
  所得税影响数                                                                     -132,169.95                         
  减:少数股东非经常性损益                                                          -70,962.52                          
  合计                                                                             792,545.16                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、股本变动及股东情况
    (一)股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    本次变动前              本次变动增减(+,-)                          本次变动后                 
                    数量           比例(%  发   送股  公积  其他           小计            数量             比例(%) 
                                   )       行         金转                                                            
                                            新         股                                                              
                                            股                                                                         
  一、有限售条件股份                                                                                                   
  1、国家持股                                                                                                          
  2、国有法人持股                                                                                                      
  3、其他内资持股   200,819,876    27.73                     -137,382,095   -137,382,095    63,437,781       8.76      
  其中:境内非国有  200,819,876    27.73                     -137,382,095   -137,382,095    63,437,781       8.76      
  法人持股                                                                                                             
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持                                                                                                     
  股                                                                                                                   
  境外自然人持股                                                                                                       
  二、无限售条件流通股份                                                                                               
  1、人民币普通股   523,395,755    72.27                     137,382,095    137,382,095     660,777,850      91.24     
  2、境内上市的外                                                                                                      
  资股                                                                                                                 
  3、境外上市的外                                                                                                      
  资股                                                                                                                 
  4、其他                                                                                                              
  三、股份总数      724,215,631    100                       0              0               724,215,631      100       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
股份变动的批准情况     2007年5月18日及2007年5月31日,经公司董事会申请,公司137,382,095股有限售条件的流通股上市流通.
    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                      122,893                                                                        
  前十名股东持股情况                                                                                                   
  股东名称           股东性质           持股比   持股总数       报告期内增减  持有有限售条   质押或冻结的股份数量      
                                        例(%)                                 件股份数量                               
  中山火炬集团有限   其他               8.76     63,437,781                   63,437,781     质押63,437,781            
  公司                                                                                                                 
  信达投资有限公司   其他               3.55     25,698,256                                  未知                      
  中山农村信用社合   其他               3.55     25,698,256                                  未知                      
  作社联合社                                                                                                           
  中山市实业集团有   其他               2.89     20,990,677     -1,178,624                   未知                      
  限公司                                                                                                               
  中国工商银行广东   其他               2.59     18,791,849                                  未知                      
  省信托投资公司                                                                                                       
  北工信托           其他               1.44     10,439,916                                  未知                      
  中国宝安集团控股   未知               1.38     10,007,468     10,007,468                   未知                      
  公司                                                                                                                 
  建设实业           其他               0.60     4,350,000      -8,499,128                   未知                      
  巨田资源           其他               0.22     1,600,000      1,600,000                    未知                      
  彭国琴             未知               0.18     1,323,950      1,323,950                    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                     
  信达投资有限公司                      25,698,256                                        人民币普通股                 
  中山农村信用社合作社联合社            25,698,256                                        人民币普通股                 
  中山市实业集团有限公司                20,990,677                                        人民币普通股                 
  中国工商银行广东省信托投资公司        18,791,849                                        人民币普通股                 
  北工信托                              10,439,916                                        人民币普通股                 
  中国宝安集团控股公司                  10,007,468                                        人民币普通股                 
  建设实业                              4,350,000                                         人民币普通股                 
  巨田资源                              1,600,000                                         人民币普通股                 
  彭国琴                                1,323,950                                         人民币普通股                 
  上海华亮建筑装饰有限公司              1,264,211                                         人民币普通股                 
  上述股东关联关系或一致行动关系的说明  公司未知前十名流通股股东之间是否存在关联关系或属于《上市公司股东持股变动信息披 
                                        露管理办法》规定的一致行动人。` 公司前10名股东中,第5与第6股东之间同属工行系统, 
                                        其余股东不存在关联关系或一致行动人的情况.                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   有限售条  持有的有限售  有限售条件股份可上市交  限售条件                                                        
  号   件股东名  条件股份数量  易情况                                                                                  
       称                      可上市交  新增可上市交                                                                  
                               易时间    易股份数量                                                                    
  1    中山火炬  63,437,781    2009年5   36,210,782    自获得上市流通权之日起,在三十六个月内,不通过上海证券交易所挂  
       集团有限                月17日                  牌出售其所持有的中炬高新股份;在承诺锁定期后火炬集团通过上海证  
       公司                    2010年5   27,226,999    券交易所公开竞价出售公司股票价格仍不得低于2.9元(此价格不因实施 
                               月17日                  本次股改方案而变化,但本次股权分置改革完成后公司若实施送股、配  
                                                       股、分红等相关除权事宜,此价格需复权计算)。                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
     四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。 (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1.2007年4月14日,公司第五届董事会第十次会议审议通过,谢力健先生辞去董事长及董事职务,选举熊炜先生为公司董事长;熊炜先生辞去总经理职务,聘任李常谨先生为公司总经理并提名为董事会董事; 2.2007年4月14日,公司第五届监事会第七次会议以书面表决方式审议通过,欧阳锦全辞去公司监事长、监事职务,提名李文聪先生为监事会监事; 3、2007年5月9日,公司2007年第一次临时股东大会审议通过,选举李常谨为公司董事、李文聪为公司监事; 4、2007年5月10日,董事张朗生辞去公司董事职务; 5、2007年6月7日,公司第五届监事会第八次会议审议通过,选举监事张晓虹女士为公司监事会监事长。
    
    五、董事会报告
    (一)董事会报告
    报告期内,公司加快了美味鲜、中炬精工等企业的技改扩产步伐,成效显著。主营业务收入和净利润均取得较大增长。其中主营业务收入5.53亿元,同比增长45.4%;实现净利润3,620.4万元,同比增加77.2%;每股收益0.05元,净资产收益率2.38%。 物业总出租面积38.33万平方米,出租率达到了95.92%;实现租金、综合管理费等现金收入4,611.3万元,同比增长9.24%;土地及房产销售收入同比增长91%。 得益于国家经济的持续发展,下属企业经营情况明显好转;在美味鲜技改扩产的带动下,企业业绩大幅上升,上半年共实现销售收入3.71亿元,同比增长6.3%;实现净利润2,632万元,同比增长52.6%。 中山站商住地的开发是关系到公司长远发展的重大战略问题。报告期内,公司经过慎重研究和反复磋商,决定以1,500亩中山站商住地及部分现金出资,成立项目公司,并引入广东中道投资管理有限公司为合作伙伴,利用双方的资源优势,共同对上述土地进行深度开发,创造更持续稳定的收益。以上开发方案已经公司第五届第十次董事会及2007年第一次临时股东大会审议通过。目前,合作双方已签署合作协议,中道公司合作定金已到位;项目公司已登记成立,公司房地产开发业务将正式启动。 报告期内,公司决定根据自身实际需要,抓住市场机遇,通过非公开发行方式开展资本融资工作。发行不超过9000万股,其中第一大股东火炬集团承诺以现金认购不少于3000万股;募集资金5.18亿元,投资3.38亿于美味鲜公司系列调味品技改扩产项目,投资1.8亿于国家绿色健康食品产业基地厂房、宿舍、生活区配套建设。目前定向增发申请已上报中国证监会,如能顺利实施,将有助于公司迅速做大做强主营业务,增厚公司的收益。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业   营业收入           营业成本          毛利率(  营业收入比上年同期   营业成本比上年同期   毛利率比上年同期增  
  或分产                                        %)       增减(%)              增减(%)              减(%)               
  品                                                                                                                   
  分行业                                                                                                               
  制造业   292,457,423.96     230,044,866.53    21.34    20.91                15.90                增加3.4个百分点     
  房地产   179,422,421.91     129,969,504.47    27.56    190.36               355.84               减少26.3个百分点    
  及服务                                                                                                               
  业                                                                                                                   
  运输业   78,374,129.07      53,236,746.32     32.07    5.10                 8.26                 减少1.98个百分点    
  合计     550,253,974.94     413,251,117.32    24.90    45.48                49.64                减少2.09个百分点    
  分产品                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:报告期内上市公司向控股股东及其子公司销售产品或提供劳务的关联交易金额0万元。 本期的房地产及服务业主营业务收入、主营业务成本比去年同期增长较大,主要系本期土地出售收入增长所致.
    房地产及服务业毛利率比去年同期减少较多,主要系本期土地出售毛利率降低所致。 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(%)                         
  国外                               11,615,324.79                       -31.29                                        
  广东省内                           391,704,886.86                      55.21                                         
  广东省外                           146,933,763.29                      51.93                                         
  合计                               550,253,974.94                      49.64                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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 1)、广东美味鲜调味食品有限公司     报告期末已累计投入资金8,662万元。 根据2004年度第二次临时股东大会决议,公司继续以自有资金对美味鲜公司进行增资扩产。报告期内,公司投入资金2330万元;截止本报告期末,已累计投入资金8,662万元。项目首期工程已在2006年上半年竣工投产,二期工程也已在2007年上半年基本竣工。目前,美味鲜酱油生产能力已达到10万吨以上。 2)、中山创新科技发展有限公司     公司出资1,350万元投资该项目,50%的股权已增持完成。     经公司五届董事会第九次会议审议通过,公司以竞拍方式增持下属中山创新科技发展有限公司50%的股权,现该工作已完成,竞拍价为1,350万元,至此,公司持有该公司100%的股权。
    3)、广东中汇合创房地产有限公司
    公司与合作方已签署合作协议,合作方定金已到位;项目公司已注册登记,首期注册资金1,000万元。
    报告期内,公司经过慎重研究和反复磋商,决定以1,500亩中山站商住地及部分现金出资,成立项目公司,并引入广东中道投资管理有限公司为合作伙伴,利用双方的资源优势,共同对上述土地进行深度开发,创造更持续稳定的收益。以上开发方案已经公司第五届第十次董事会及2007年第一次临时股东大会审议通过。目前,合作双方已签署合作协议,中道公司合作定金已到位;项目公司已登记成立,公司房地产开发业务将正式启动。
    六、重要事项
    (一)公司治理的情况
    报告期内,根据有关法律法规,公司董事会对《信息披露管理制度》进行了全面修订,制定了《募集资金管理办法》,对《内部控制自我评估报告》及《上市公司治理专项活动的自查报告及整改计划》进行了审核,对发现的不足之处进行了改正;上半年公司对《公司章程》作了重新修订,选举了新任董事长和监事长;企业运作更趋规范合理。
    (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。 
    (三)资产交易事项
     1、收购资产情况 经五届董事会第九次会议审议通过,本公司通过拍卖取得广东省科技创业投资公司持有的中山创新科技发展有限公司另外50%股权,该公司净资产的帐面价值为2,610.6万元,本次收购价格的确定依据是公开竞拍,该事项已于2007年1月30日刊登在中国证券报、上海证券报上。目前,股权竞拍工作已完成,竞拍价为1,350万元,至此,本公司直接持有中山创新科技发展有限公司100%股权。本公司从本年度开始,按100%股权比例享有对中山创新科技发展有限公司的投资收益。 2、出售资产情况 2007年2月7日,本公司向中山浩和置业有限公司转让中山中炬房地产开发有限公司100%的股权。该资产的帐面价值为11,580万元,本次出售价格的确定依据是依据天职国际会计师事务所的审计报告。该事项已于2007年1月30日刊登在中国证券报、上海证券报上。根据本公司、中山火炬精密焊管有限公司和中山浩和置业有限公司签订的股权转让协议,本公司和中山火炬精密焊管有限公司将持有的中山中炬房地产开发有限公司合计100%股权以11,580.53万元转让给中山浩和置业有限公司。截至2007年6月30日,本公司已收到中山浩和置业有限公司股权转让款3,500.00万元,占股权转让款总额的30.22%,没有达到确认股权转让的相关条件,故本期本公司仍将中山中炬房地产开发有限公司纳入合并报表范围。
    (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
    本报告期公司无担保事项。 
    (九)委托理财情况
    本报告期公司无委托理财事项。 
    (十)其他重大合同
    2007年4月13日,本公司(简称:甲方)与广东中道投资管理有限公司(简称:乙方)签订了《中山站商业住宅区合作开发意向书》。合作范围:共同开发广珠轻轨中山站商业住宅区中炬高新地块,该地块面积约1500亩。合作方式:甲方以其所拥有的中山站商业住宅区土地作价并现金出资成立甲方与甲方全资子公司之合资项目公司。甲、乙双方同意乙方通过分期购买项目公司合计50%股权的方式,与甲方合作共同开发。项目开发进度双方共同决策如下:     (1)意向书签署生效后15日内,乙方向甲方支付1500万元合作开发第一笔订金、本意向书签署生效后30日内,乙方向甲方支付1500万元合作开发第二笔订金;      (2)意向书签署生效后6个月内,乙方购买项目公司27%股权,股权转让款为32,670万元。公司办理项目公司的注册登记手续时,乙方须同时支付现金22000万元作为购买27%项目公司股权的预付款,余款在签署股权转让协议时支付;12个月内签署二期股权转让协议,乙方购买项目公司23%股权,股权转让款为27,830万元。    该合作意向已经公司第五届董事会第十次会议及2007年第一次临时股东大会审议通过,2007年6月8日,项目公司正式成立,企业名称为:广东中汇合创房地产有限公司,注册资金人民币1000万元,企业法人营业执照注册号:4420001105636。 
    (十一)承诺事项履行情况
    中炬高新股权分置改革相关股东会通过其股改方案后.中炬高新控股股东火炬集团承诺:自改革方案实施之日起的三十六个月内,不通过上海证券交易所挂牌出售其所持有的中炬高新股份;在承诺锁定期后火炬集团通过上海证券交易所公开竞价出售公司股票价格仍仍不得低于2.9元(此价格不因实施本次股改方案而变化,但本次股权分置改革完成后公司若实施送股、配股、分红等相关除权事宜,此价格需复权计算)。其它原非流通股东承诺自获得上市流通权之日起,在十二个月内不上市交易或转让. 
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称   承诺事项                                                                                     承诺履  备注 
                                                                                                          行情况       
  中山火炬   自改革方案实施之日起的三十六个月内,不通过上海证券交易所挂牌出售其所持有的中炬高新股份;在   正在履       
  集团有限   承诺锁定期后火炬集团通过上海证券交易所公开竞价出售公司股票价格仍不得低于2.9元(此价格不因实  行           
  公司       施本次股改方案而变化,但本次股权分置改革完成后公司若实施送股、配股、分红等相关除权事宜,此                
             价格需复权计算)。                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (十二)聘任、解聘会计师事务所情况
    报告期内, 公司未改聘会计师事务所, 公司现聘任天职国际会计师事务所为公司的境内审计机构,并为公司半年度财务报告出具审计报告。
    (十三)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内,公司、公司董事会及董事没有受到中国证监会稽查、中国证监会行政处罚、通报批评、被其他行政管理部门处罚及证券交易所公开谴责的情况。
     (十四)其它重大事项及其影响和解决方案的分析说明 
     1、公司持有其他上市公司发行的股票和证券投资情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号    股票代码      简称     持股数量(股)      占该公司股权比例(%)       初始投资成本(元)       会计核算科目     
  期末持有的其他证券投资         --                --                        600,000                  --               
  合计                           --                --                        600,000                  --               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、其他重大事项的说明
    报告期内,公司决定根据自身实际需要,抓住市场机遇,通过非公开发行方式开展资本融资工作。发行不超过9000万股,其中第一大股东火炬集团承诺以现金认购不少于3000万股;募集资金5.18亿元,投资3.38亿于美味鲜公司系列调味品技改扩产项目,投资1.8亿于国家绿色健康食品产业基地厂房、宿舍、生活区配套建设。目前定向增发申请已上报中国证监会,如能顺利实施,将有助于公司迅速做大做强主营业务,增厚公司的收益。
    
    (十五)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              
  第五届董事会第九次会议决议公告编号:2007-  《中国证券报》C007版   2007年1月3  www.sse.com.cn通过“上市公司资料检索”  
  001                                       《上海证券报》D10版    0日         中输入公司股票代码或简称查询            
  关于出售中山中炬房地产开发有限公司股权的  《中国证券报》C007版   2007年1月3  www.sse.com.cn通过“上市公司资料检索”  
  公告,编号:2007-002                        《上海证券报》D10版    0日         中输入公司股票代码或简称查询            
  公司股票价格异常波动公告,编号:2007-003    《中国证券报》B02版、  2007年4月5  www.sse.com.cn通过“上市公司资料检索”  
                                            《上海证券报》D14版    日          中输入公司股票代码或简称查询            
  重大事项公告,编号:2007-004                《中国证券报》B12版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
                                            《上海证券报》A2版     2日         中输入公司股票代码或简称查询            
  第五届董事会第十次会议决议公告,编号:200  《中国证券报》B11版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
  7-005                                     《上海证券报》D55版    7日         中输入公司股票代码或简称查询            
  中炬高新关于合作开发中山站商业住宅区的公  《中国证券报》B11版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
  告,编号:2007-006                         《上海证券报》D55版    7日         中输入公司股票代码或简称查询            
  中炬高新第五届监事会第六次会议决议公告,   《中国证券报》B11版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
  编号:2007-007                             《上海证券报》D55版    7日         中输入公司股票代码或简称查询            
  中炬高新关于召开2007年度第一次临时股东大  《中国证券报》B11版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
  会的通知,编号:2007-008                    《上海证券报》D55版    7日         中输入公司股票代码或简称查询            
  2007年第一季度业绩预增公告,编号:2007-00  《中国证券报》B11版、  2007年4月1  www.sse.com.cn通过“上市公司资料检索”  
  9                                         《上海证券报》D55版    7日         中输入公司股票代码或简称查询            
  关于会计师事务所更名的公告,编号:2007-010  《中国证券报》C004版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
                                            、《上海证券报》20版   1日         中输入公司股票代码或简称查询            
  第五届董事会第十一次会议决议公告,编号:20  《中国证券报》C048版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
  07-011                                    、《上海证券报》D52版  5日         中输入公司股票代码或简称查询            
  第五届监事会第七次会议决议公告,编号:20  《中国证券报》C048版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
  07-012                                    、《上海证券报》D52版  5日         中输入公司股票代码或简称查询            
  关于召开2006年度股东大会的通知,编号:20  《中国证券报》C048版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
  07-013                                    、《上海证券报》D52版  5日         中输入公司股票代码或简称查询            
  公司2006年年度报告摘要                    《中国证券报》C048版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
                                            、《上海证券报》D52版  5日         中输入公司股票代码或简称查询            
  公司2007年第一季度报告                    《中国证券报》C048版   2007年4月2  www.sse.com.cn通过“上市公司资料检索”  
                                            、《上海证券报》D52版  5日         中输入公司股票代码或简称查询            
  2007年第一次临时股东大会决议公告,编号:20  《中国证券报》A10版、  2007年5月1  www.sse.com.cn通过“上市公司资料检索”  
  07-014                                    《上海证券报》封四版   0日         中输入公司股票代码或简称查询            
  中炬高新有限售条件的流通股上市公告,编号:  《中国证券报》A10版、  2007年5月1  www.sse.com.cn通过“上市公司资料检索”  
  2007-015                                  《上海证券报》21版     2日         中输入公司股票代码或简称查询            
  董事辞职公告,编号:2007-16                 《中国证券报》A10版、  2007年5月1  www.sse.com.cn通过“上市公司资料检索”  
                                            《上海证券报》21版     2日         中输入公司股票代码或简称查询            
  2006年年度股东大会决议公告,编号:2007-017  《中国证券报》C003版   2007年5月1  www.sse.com.cn通过“上市公司资料检索”  
                                            、《上海证券报》22版   9日         中输入公司股票代码或简称查询            
  中炬高新有限售条件的流通股上市公告,编号:  《中国证券报》C003版   2007年5月2  www.sse.com.cn通过“上市公司资料检索”  
  2007-018                                  、《上海证券报》A6版   8日         中输入公司股票代码或简称查询            
  关于2006年年度报告的更正公告,编号:2007  《中国证券报》C003版   2007年5月2  www.sse.com.cn通过“上市公司资料检索”  
  -019                                      、《上海证券报》A6版   8日         中输入公司股票代码或简称查询            
  第五届监事会第八次会议决议公告,编号:2007  《中国证券报》B02版、  2007年6月8  www.sse.com.cn通过“上市公司资料检索”  
  -020                                      《上海证券报》D22版    日          中输入公司股票代码或简称查询            
  第五届董事会第十二次会议决议公告暨召开20  《中国证券报》C006版   2007年6月1  www.sse.com.cn通过“上市公司资料检索”  
  07年第二次临时股东大会的通知,编号:2007-0  、《上海证券报》D15版  3日         中输入公司股票代码或简称查询            
  21                                                                                                                   
  2007年第二次临时股东大会决议公告,编号:20  《中国证券报》C015版   2007年6月2  www.sse.com.cn通过“上市公司资料检索”  
  07-022                                    、《上海证券报》D21版  9日         中输入公司股票代码或简称查询            
  2007年上半年业绩预增公告,编号:2007-023    《中国证券报》C033版   2007年6月3  www.sse.com.cn通过“上市公司资料检索”  
                                            、《上海证券报》D52版  0日         中输入公司股票代码或简称查询            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    审计报告
    天职深审字[2007]第158号
    
    中炬高新技术实业(集团)股份有限公司全体股东:
    我们审计了后附的中炬高新技术实业(集团)股份有限公司(以下简称“贵公司”)财务报表,包括2007年6月30日的资产负债表和合并资产负债表、2007年1-6月份的利润表和合并利润表、现金流量表和合并现金流量表、股东权益变动表和合并股东权益变动表以及财务报表附注。
    一、管理层对财务报表的责任 
    按照企业会计准则的规定编制财务报表是贵公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。 
    二、注册会计师的责任 
    我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。 
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。 
    
     三、审计意见 
    我们认为,贵公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了贵公司2007年6月30日的财务状况以及2007年1-6月份的经营成果和现金流量。
    
    


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  中国·北京二○○七年七月二十七日                           中国注册会计师:                丁景东                    
                                                             中国注册会计师:                黎明                      
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     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: 中炬高新技术实业(集团)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                                            258,807,742.38                   219,325,735.56                  
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                      947,400.00                       6,153,380.00                    
  应收票据                                            506,000.00                       3,319,525.20                    
  应收账款                                            97,310,157.34                    111,459,159.68                  
  预付款项                                            64,294,188.69                    53,066,757.52                   
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                            494,000.00                                                       
  其他应收款                                          70,180,167.18                    132,212,423.76                  
  买入返售金融资产                                                                                                     
  存货                                                171,927,880.30                   142,447,067.40                  
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                        664,467,535.89                   667,984,049.12                  
  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                                      21,583,845.46                    21,583,845.46                   
  长期应收款                                                                                                           
  长期股权投资                                        23,827,326.55                    24,067,026.87                   
  投资性房地产                                        1,227,534,852.60                 1,324,108,976.95                
  固定资产                                            168,611,527.09                   166,408,693.28                  
  在建工程                                            65,396,827.73                    53,322,943.11                   
  工程物资                                            400.00                           52,900.00                       
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                            69,065,776.12                    70,425,616.08                   
  开发支出                                                                                                             
  商誉                                                9,814,650.59                     9,058,363.81                    
  长期待摊费用                                                                                                         
  递延所得税资产                                      12,390,335.19                    13,310,137.36                   
  其他非流动资产                                                                                                       
  非流动资产合计                                      1,598,225,541.33                 1,682,338,502.91                
  资产总计                                            2,262,693,077.22                 2,350,322,552.03                
  流动负债:                                                                                                           
  短期借款                                            313,670,000.00                   405,770,000.00                  
  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                                            9,392,000.00                     30,687,650.00                   
  应付账款                                            55,506,890.65                    36,507,599.50                   
  预收款项                                            64,812,362.15                    106,489,177.44                  
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                        35,989,728.85                    40,254,513.68                   
  应交税费                                            8,584,652.60                     11,073,958.53                   
  应付利息                                            3,442,184.54                     3,459,472.04                    
  应付股利                                            1,832,355.32                     1,832,355.32                    
  其他应付款                                          131,355,123.13                   126,014,204.02                  
  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                                        624,585,297.23                   762,088,930.53                  
  非流动负债:                                                                                                         
  长期借款                                            114,600,000.00                   88,200,000.00                   
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                          4,080,000.00                     6,600,000.00                    
  预计负债                                                                                                             
  递延所得税负债                                      52,110.00                        83,007.00                       
  其他非流动负债                                                                                                       
  非流动负债合计                                      118,732,110.00                   94,883,007.00                   
  负债合计                                            743,317,407.23                   856,971,937.53                  
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                  724,215,631.00                   724,215,631.00                  
  资本公积                                            304,935,366.68                   304,935,366.68                  
  减:库存股                                                                                                           
  盈余公积                                            152,419,717.81                   152,419,717.81                  
  一般风险准备                                                                                                         
  未分配利润                                          227,579,845.76                   191,375,777.06                  
  外币报表折算差额                                    -1,463,749.41                    -700,755.34                     
  归属于母公司所有者权益合计                          1,407,686,811.84                 1,372,245,737.21                
  少数股东权益                                        111,688,858.15                   121,104,877.29                  
  所有者权益合计                                      1,519,375,669.99                 1,493,350,614.50                
  负债和所有者权益总计                                2,262,693,077.22                 2,350,322,552.03                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
    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: 中炬高新技术实业(集团)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                                            109,827,511.83                   85,131,298.99                   
  交易性金融资产                                      947,400.00                       1,153,380.00                    
  应收票据                                                                             700,000.00                      
  应收账款                                            51,451,597.72                    69,738,857.25                   
  预付款项                                            56,179,055.20                    48,457,460.23                   
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                          42,352,444.55                    71,990,868.20                   
  存货                                                460,392.96                       107,517.21                      
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                        261,218,402.26                   277,279,381.88                  
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                                      3,357,724.72                     7,745,522.04                    
  长期应收款                                                                                                           
  长期股权投资                                        435,461,743.24                   428,470,082.87                  
  投资性房地产                                        1,169,771,551.04                 1,265,143,776.98                
  固定资产                                            6,293,572.79                     6,360,113.27                    
  在建工程                                            45,392,373.68                    40,702,865.62                   
  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                                                                                                             
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                                      8,133,607.10                     8,458,723.77                    
  其他非流动资产                                                                                                       
  非流动资产合计                                      1,668,410,572.57                 1,756,881,084.55                
  资产总计                                            1,929,628,974.83                 2,034,160,466.43                
  流动负债:                                                                                                           
  短期借款                                            307,270,000.00                   351,770,000.00                  
  交易性金融负债                                                                                                       
  应付票据                                                                             20,000,000.00                   
  应付账款                                            1,061,794.64                     595,091.00                      
  预收款项                                            61,094,997.34                    102,605,606.16                  
  应付职工薪酬                                        3,390,282.64                     4,841,631.42                    
  应交税费                                            2,825,195.89                     4,169,630.09                    
  应付利息                                            3,347,107.04                     3,347,107.04                    
  应付股利                                            1,832,355.32                     1,832,355.32                    
  其他应付款                                          113,514,269.86                   118,570,506.80                  
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                        494,336,002.73                   607,731,927.83                  
  非流动负债:                                                                                                         
  长期借款                                            44,600,000.00                    48,200,000.00                   
  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                                      52,110.00                        83,007.00                       
  其他非流动负债                                                                                                       
  非流动负债合计                                      44,652,110.00                    48,283,007.00                   
  负债合计                                            538,988,112.73                   656,014,934.83                  
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                  724,215,631.00                   724,215,631.00                  
  资本公积                                            309,240,227.82                   309,240,227.82                  
  减:库存股                                                                                                           
  盈余公积                                            152,419,717.81                   152,419,717.81                  
  未分配利润                                          204,765,285.47                   192,269,954.97                  
  归属母公司所有者权益合计                            1,390,640,862.10                 1,378,145,531.60                
  所有者权益(或股东权益)合计                        1,390,640,862.10                 1,378,145,531.60                
  负债和所有者权益(或股东权益)总计                  1,929,628,974.83                 2,034,160,466.43                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
    
     合并利润表 2007年1-6月
    
    单位: 元 币种:人民币 
    编制单位: 中炬高新技术实业(集团)股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           附注      本期金额               上期金额             
  一、营业总收入                                                           552,687,380.07         380,175,042.00       
  二、营业总成本                                                           505,360,472.34         353,047,459.98       
  其中:营业成本                                                           413,894,447.79         276,387,970.82       
  营业税金及附加                                                           13,378,068.46          4,762,588.25         
  销售费用                                                                 34,724,310.08          27,965,398.64        
  管理费用                                                                 35,345,281.83          30,381,484.87        
  财务费用                                                                 12,880,997.73          13,609,567.42        
  资产减值损失                                                             -4,862,633.55          -59,550.02           
  加:公允价值变动收益(损失以“-”号填列)                               -205,980.00            303,330.00           
  投资收益(损失以“-”号填列)                                           985,327.74             280,160.89           
  其中:对联营企业和合营企业的投资收益                                     -239,700.31            -221,304.61          
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                       48,106,255.46          27,711,072.91        
  加:营业外收入                                                           2,138,157.92           6,658,482.38         
  减:营业外支出                                                           1,142,480.29           1,509,324.60         
  其中:非流动资产处置损失                                                 96,108.94              683,512.90           
  四、利润总额(亏损总额以“-”号填列)                                   49,101,933.09          32,860,230.69        
  减:所得税费用                                                           8,596,839.77           8,926,280.39         
  五、净利润(净亏损以“-”号填列)                                       40,505,093.33          23,933,950.30        
  归属于母公司所有者的净利润                                               36,204,068.70          20,430,759.95        
  少数股东损益                                                             4,301,024.63           3,503,190.35         
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                       0.05                   0.03                 
  (二)稀释每股收益                                                       0.05                   0.03                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
     母公司利润表 2007年1-6月
    
    单位: 元 币种:人民币 
    编制单位: 中炬高新技术实业(集团)股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                            附注      本期金额               上期金额            
  一、营业收入                                                              177,940,916.87         60,723,329.51       
  减:营业成本                                                              129,383,625.74         28,035,784.15       
  营业税金及附加                                                            11,965,545.72          3,351,065.25        
  销售费用                                                                  501,380.67             714,394.81          
  管理费用                                                                  11,589,373.77          12,188,720.53       
  财务费用                                                                  12,428,881.82          13,968,341.03       
  资产减值损失                                                              -3,059,086.18          -774,015.04         
  加:公允价值变动收益(损失以“-”号填列)                                -205,980.00            303,330.00          
  投资收益(损失以“-”号填列)                                            424,542.98             -213,839.10         
  其中:对联营企业和合营企业的投资收益                                      -239,700.31            -221,304.61         
  二、营业利润(亏损以“-”号填列)                                        15,349,768.31          3,328,529.68        
  加:营业外收入                                                            1,129,655.76           5,355,118.50        
  减:营业外支出                                                            584,906.09             1,033,121.70        
  其中:非流动资产处置净损失                                                29,956.46              550,000.00          
  三、利润总额(亏损总额以“-”号填列)                                    15,894,517.98          7,650,526.48        
  减:所得税费用                                                            3,399,187.48           1,749,467.34        
  四、净利润(净亏损以“-”号填列)                                        12,495,330.50          5,901,059.14        
  五、每股收益:                                                                                                       
  (一)基本每股收益                                                                                                   
  (二)稀释每股收益                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
     合并现金流量表 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 中炬高新技术实业(集团)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                               511,787,195.12                431,135,715.97              
  收到的税费返还                                             981,982.90                    949,558.68                  
  收到其他与经营活动有关的现金                               91,213,338.73                 84,280,904.98               
  经营活动现金流入小计                                       603,982,516.75                516,366,179.63              
  购买商品、接受劳务支付的现金                               337,687,931.00                281,827,891.11              
  支付给职工以及为职工支付的现金                             56,724,973.31                 41,145,945.48               
  支付的各项税费                                             60,884,042.09                 24,980,823.95               
  支付其他与经营活动有关的现金                               53,937,264.52                 40,997,772.20               
  经营活动现金流出小计                                       509,234,210.92                388,952,432.74              
  经营活动产生的现金流量净额                                 94,748,305.83                 127,413,746.89              
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                         5,000,000.00                                              
  取得投资收益收到的现金                                     730,493.31                                                
  处置固定资产、无形资产和其他长期资产收回的现金             6,107,908.90                  23,894,900.08               
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                     50,863,690.41                                             
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       62,702,092.62                 23,894,900.08               
  购建固定资产、无形资产和其他长期资产支付的现金             24,714,104.96                 41,994,425.49               
  投资支付的现金                                             13,500,000.00                                             
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                       38,214,104.96                 41,994,425.49               
  投资活动产生的现金流量净额                                 24,487,987.66                 -18,099,525.41              
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                         197,470,000.00                274,648,000.00              
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                       197,470,000.00                274,648,000.00              
  偿还债务支付的现金                                         263,170,000.00                249,556,506.80              
  分配股利、利润或偿付利息支付的现金                         13,780,386.52                 16,114,438.17               
  其中:子公司支付给少数股东的股利、利润                     690,641.35                                                
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                       276,950,386.52                265,670,944.97              
  筹资活动产生的现金流量净额                                 -79,480,386.52                8,977,055.03                
  四、汇率变动对现金及现金等价物的影响                       -273,900.15                   -34,562.13                  
  五、现金及现金等价物净增加额                               39,482,006.82                 118,256,714.38              
  加:期初现金及现金等价物余额                               219,325,735.56                184,915,231.21              
  六、期末现金及现金等价物余额                               258,807,742.38                303,171,945.59              
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     40,505,093.33                 23,933,950.30               
  加:资产减值准备                                           -4,862,633.55                 -59,550.02                  
  固定资产折旧、油气资产折耗、生产性生物资产折旧             7,365,180.93                  16,000,841.99               
  无形资产摊销                                               1,297,109.75                  906,161.22                  
  长期待摊费用摊销                                                                        54,522.00                   
  处置固定资产、无形资产和其他长期资产的损失(收             -959,412.38                   -5,748,583.15               
  益以“-”号填列)                                                                                                   
  固定资产报废损失(收益以“-”号填列)                                                  133,512.90                  
  公允价值变动损失(收益以“-”号填列)                     205,980.00                    -303,330.00                 
  财务费用(收益以“-”号填列)                             13,780,386.52                 15,078,969.84               
  投资损失(收益以“-”号填列)                             -985,327.74                   -280,160.90                 
  递延所得税资产减少(增加以“-”号填列)                   919,802.17                    582,579.91                  
  递延所得税负债增加(减少以“-”号填列)                   -30,897.00                    45,499.50                   
  存货的减少(增加以“-”号填列)                           -29,480,812.90                6,043,019.35                
  经营性应收项目的减少(增加以“-”号填列)                 60,588,822.64                 34,418,687.55               
  经营性应付项目的增加(减少以“-”号填列)                 6,405,014.06                  36,607,626.40               
  其他                                                                                                               
  经营活动产生的现金流量净额                                 94,748,305.83                 127,413,746.89              
  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                                             258,807,742.38                303,171,945.59              
  减:现金的期初余额                                         219,325,735.56                184,915,231.21              
  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                                   39,482,006.82                 118,256,714.38              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
     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: 中炬高新技术实业(集团)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                                   95,182,787.28               70,577,428.07             
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                   91,897,494.11               89,651,812.61             
  经营活动现金流入小计                                           187,080,281.39              160,229,240.68            
  购买商品、接受劳务支付的现金                                   29,287,828.54               23,865,612.37             
  支付给职工以及为职工支付的现金                                 7,712,015.71                9,124,120.44              
  支付的各项税费                                                 36,181,231.82               5,158,653.59              
  支付其他与经营活动有关的现金                                   57,157,815.46               16,896,916.19             
  经营活动现金流出小计                                           130,338,891.53              55,045,302.59             
  经营活动产生的现金流量净额                                     56,741,389.86               105,183,938.09            
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                         664,243.31                  200,000.00                
  处置固定资产、无形资产和其他长期资产收回的现金净额             5,441,445.90                18,536,300.08             
  处置子公司及其他营业单位收到的现金净额                         50,863,690.41                                         
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                           56,969,379.62               18,736,300.08             
  购建固定资产、无形资产和其他长期资产支付的现金                 5,906,632.29                21,433,979.93             
  投资支付的现金                                                 22,500,000.00                                         
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                           28,406,632.29               21,433,979.93             
  投资活动产生的现金流量净额                                     28,562,747.33               -2,697,679.85             
  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                                             163,070,000.00              217,570,000.00            
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                           163,070,000.00              217,570,000.00            
  偿还债务支付的现金                                             211,170,000.00              192,600,000.00            
  分配股利、利润或偿付利息支付的现金                             12,500,567.67               14,024,325.85             
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                           223,670,567.67              206,624,325.85            
  筹资活动产生的现金流量净额                                     -60,600,567.67              10,945,674.15             
  四、汇率变动对现金及现金等价物的影响                           -7,356.68                                             
  五、现金及现金等价物净增加额                                   24,696,212.84               113,431,932.39            
  加:期初现金及现金等价物余额                                   85,131,298.99               79,340,265.83             
  六、期末现金及现金等价物余额                                   109,827,511.83              192,772,198.22            
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                         12,495,330.50               5,901,059.14              
  加:资产减值准备                                               -3,218,574.18               -774,015.04               
  固定资产折旧、油气资产折耗、生产性生物资产折旧                 274,169.02                  9,014,946.18              
  无形资产摊销                                                                                                       
  长期待摊费用摊销                                                                                                   
  处置固定资产、无形资产和其他长期资产的损失(收益以“           -950,362.30                 -4,805,118.50             
  -”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)                         205,980.00                  -303,330.00               
  财务费用(收益以“-”号填列)                                 12,500,567.67               14,636,678.80             
  投资损失(收益以“-”号填列)                                 -424,542.98                 213,839.10                
  递延所得税资产减少(增加以“-”号填列)                       325,116.67                  604,541.52                
  递延所得税负债增加(减少以“-”号填列)                       -30,897.00                  45,499.50                 
  存货的减少(增加以“-”号填列)                               -352,875.75                 5,222,296.52              
  经营性应收项目的减少(增加以“-”号填列)                     43,963,174.37               35,070,485.55             
  经营性应付项目的增加(减少以“-”号填列)                     -8,045,696.16               40,357,055.32             
  其他                                                                                                               
  经营活动产生的现金流量净额                                     56,741,389.86               105,183,938.09            
  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                                                 109,827,511.83              192,772,198.22            
  减:现金的期初余额                                             85,131,298.99               79,340,265.83             
  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                                       24,696,212.84               113,431,932.39            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
    合并所有者权益变动表 2007年1-6月
    
    编制单位: 中炬高新技术实业(集团)股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目   本期金额                                                                                                      
         归属于母公司所有者权益                          少数股  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   积      :  积      般  利润                                                                          
         股本)           库          风                                                                                
                         存          险                                                                                
                         股          准                                                                                
                                     备                                                                                
  一、   724,21  304,93      184,35      147,57  -700,7  120,40  1,480,782,370.44                                      
  上年   5,631.  5,366.      4,377.      5,080.  55.34   2,669.                                                        
  年末   00      68          40          91              79                                                            
  余额                                                                                                                 
  加:                       -31,93      43,800          702,20  12,568,244.06                                         
  会计                       4,659.      ,696.1          7.50                                                          
  政策                       59          5                                                                             
  变更                                                                                                                 
  前期                                                                                                                 
  差错                                                                                                                 
  更正                                                                                                                 
  二、   724,21  304,93      152,41      191,37  -700,7  121,10  1,493,350,614.50                                      
  本年   5,631.  5,366.      9,717.      5,777.  55.34   4,877.                                                        
  年初   00      68          81          06              29                                                            
  余额                                                                                                                 
  三、                                   36,204  -762,9  -9,416  26,025,055.49                                         
  本年                                   ,068.7  94.07   ,019.1                                                        
  增减                                   0               4                                                             
  变动                                                                                                                 
  金额                                                                                                                 
  (减                                                                                                                 
  少以                                                                                                                 
  “-                                                                                                                 
  ”号                                                                                                                 
  填列                                                                                                                 
  )                                                                                                                   
  (一                                   36,204          4,301,  40,505,093.33                                         
  )净                                   ,068.7          024.63                                                        
  利润                                   0                                                                             
  (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                                   36,204          4,301,  40,505,093.33                                         
  (一                                   ,068.7          024.63                                                        
  )和                                   0                                                                             
  (二                                                                                                                 
  )小                                                                                                                 
  计                                                                                                                   
  (三                                                   -13,05  -13,055,211.12                                        
  )所                                                   5,211.                                                        
  有者                                                   12                                                            
  投入                                                                                                                 
  和减                                                                                                                 
  少资                                                                                                                 
  本                                                                                                                   
  1.所                                                  -13,05  -13,055,211.12                                        
  有者                                                   5,211.                                                        
  投入                                                   12                                                            
  资本                                                                                                                 
  2.股                                                                                                                
  份支                                                                                                                 
  付计                                                                                                                 
  入所                                                                                                                 
  有者                                                                                                                 
  权益                                                                                                                 
  的金                                                                                                                 
  额                                                                                                                   
  3.其                                                                                                                
  他                                                                                                                   
  (四                                                   -661,8  -661,832.65                                           
  )利                                                   32.65                                                         
  润分                                                                                                                 
  配                                                                                                                   
  1.提                                                                                                                
  取盈                                                                                                                 
  余公                                                                                                                 
  积                                                                                                                   
  2.提                                                                                                                
  取一                                                                                                                 
  般风                                                                                                                 
  险准                                                                                                                 
  备                                                                                                                   
  3.对                                                  -661,8  -661,832.65                                           
  所有                                                   32.65                                                         
  者(                                                                                                                 
  或股                                                                                                                 
  东)                                                                                                                 
  的分                                                                                                                 
  配                                                                                                                   
  4.其                                                                                                                
  他                                                                                                                   
  (五                                           -762,9          -762,994.07                                           
  )所                                           94.07                                                                 
  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                                          -762,9          -762,994.07                                           
  他                                             94.07                                                                 
  四、   724,21  304,93      152,41      227,57  -1,463  111,68  1,519,375,669.99                                      
  本期   5,631.  5,366.      9,717.      9,845.  ,749.4  8,858.                                                        
  期末   00      68          81          76      1       15                                                            
  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   所有者权益合计                                       
          实收资   资本公  减  盈余公  一  未分配   其                                                东权益           
          本(或股  积      :  积      般  利润     他                                                                 
          本)              库          风                                                                              
                           存          险                                                                              
                           股          准                                                                              
                                       备                                                                              
  一、上  450,055  582,49      177,03      124,758  40,  113,272  1,447,654,165.45                                     
  年年末  ,950.00  6,495.      0,674.      ,303.97  709  ,031.91                                                       
  余额             85          58                   .14                                                                
  加:会                       835,58      6,712,7       713,756  8,262,142.36                                         
  计政策                       6.45        99.17         .74                                                           
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本  450,055  582,49      177,86      131,471  40,  113,985  1,455,916,307.81                                     
  年年初  ,950.00  6,495.      6,261.      ,103.14  709  ,788.65                                                       
  余额             85          03                   .14                                                                
  三、本  274,159  -274,1                  20,430,  -10  3,091,7  23,511,848.45                                        
  年增减  ,681.00  59,681                  759.95   ,69  81.99                                                         
  变动金           .00                              3.4                                                                
  额(减                                            9                                                                  
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                   20,430,       3,491,7  23,922,541.94                                        
  净利润                                   759.95        81.99                                                         
  (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(                                   20,430,       3,491,7  23,922,541.94                                        
  一)和                                   759.95        81.99                                                         
  (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)                                                 -400,00  -400,000.00                                          
  利润分                                                 0.00                                                          
  配                                                                                                                   
  1.提                                                                                                                
  取盈余                                                                                                               
  公积                                                                                                                 
  2.提                                                                                                                
  取一般                                                                                                               
  风险准                                                                                                               
  备                                                                                                                   
  3.对                                                  -400,00  -400,000.00                                          
  所有者                                                 0.00                                                          
  (或股                                                                                                               
  东)的                                                                                                               
  分配                                                                                                                 
  4.其                                                                                                                
  他                                                                                                                   
  (五)  274,159  -274,1                           -10           -10,693.49                                           
  所有者  ,681.00  59,681                           ,69                                                                
  权益内           .00                              3.4                                                                
  部结转                                            9                                                                  
  1.资   274,159  -274,1                                                                                              
  本公积  ,681.00  59,681                                                                                              
  转增资           .00                                                                                                 
  本(或                                                                                                               
  股本)                                                                                                               
  2.盈                                                                                                                
  余公积                                                                                                               
  转增资                                                                                                               
  本(或                                                                                                               
  股本)                                                                                                               
  3.盈                                             -10           -10,693.49                                           
  余公积                                            ,69                                                                
  弥补亏                                            3.4                                                                
  损                                                9                                                                  
  4.其                                                                                                                
  他                                                                                                                   
  四、本  724,215  308,33      177,86      151,901  30,  117,077  1,479,428,156.26                                     
  期期末  ,631.00  6,814.      6,261.      ,863.09  015  ,570.64                                                       
  余额             85          03                   .65                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
     母公司所有者权益变动表 2007年1-6月
    
    编制单位: 中炬高新技术实业(集团)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、上年年末余额   724,215,631.00    309,240,227.82           151,694,429.24    184,530,091.57    1,369,680,379.63   
  加:会计政策变更                                              725,288.57        7,739,863.40      8,465,151.97       
  前期差错更正                                                                                                         
  二、本年年初余额   724,215,631.00    309,240,227.82           152,419,717.81    192,269,954.97    1,378,145,531.60   
  三、本年增减变动                                                                12,495,330.50     12,495,330.50      
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                    12,495,330.50     12,495,330.50      
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融资                                                                                                    
  产公允价值变动净                                                                                                     
  额                                                                                                                   
  2.权益法下被投资                                                                                                    
  单位其他所有者权                                                                                                     
  益变动的影响                                                                                                         
  3.与计入所有者权                                                                                                    
  益项目相关的所得                                                                                                     
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一)和(二                                                                12,495,330.50     12,495,330.50      
  )小计                                                                                                               
  (三)所有者投入                                                                                                     
  和减少资本                                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所                                                                                                    
  有者权益的金额                                                                                                       
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股                                                                                                    
  东)的分配                                                                                                           
  3.其他                                                                                                              
  (五)所有者权益                                                                                                     
  内部结转                                                                                                             
  1.资本公积转增资                                                                                                    
  本(或股本)                                                                                                         
  2.盈余公积转增资                                                                                                    
  本(或股本)                                                                                                         
  3.盈余公积弥补亏                                                                                                    
  损                                                                                                                   
  4.其他                                                                                                              
  四、本期期末余额   724,215,631.00    309,240,227.82           152,419,717.81    204,765,285.47    1,390,640,862.10   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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、上年年末余额   450,055,950.00    582,496,495.85           148,546,851.97    156,201,896.11    1,337,301,193.93   
  加:会计政策变更                                              835,586.45        7,520,278.07      8,355,864.52       
  前期差错更正                                                                                                         
  二、本年年初余额   450,055,950.00    582,496,495.85           149,382,438.42    163,722,174.18    1,345,657,058.45   
  三、本年增减变动   274,159,681.00    -274,159,681.00                            5,901,059.14      5,901,059.14       
  金额(减少以“-                                                                                                     
  ”号填列)                                                                                                           
  (一)净利润                                                                    5,901,059.14      5,901,059.14       
  (二)直接计入所                                                                                                     
  有者权益的利得和                                                                                                     
  损失                                                                                                                 
  1.可供出售金融资                                                                                                    
  产公允价值变动净                                                                                                     
  额                                                                                                                   
  2.权益法下被投资                                                                                                    
  单位其他所有者权                                                                                                     
  益变动的影响                                                                                                         
  3.与计入所有者权                                                                                                    
  益项目相关的所得                                                                                                     
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一)和(二                                                                5,901,059.14      5,901,059.14       
  )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   274,159,681.00    -274,159,681.00                                                                 
  内部结转                                                                                                             
  1.资本公积转增资  274,159,681.00    -274,159,681.00                                                                 
  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、本期期末余额   724,215,631.00    308,336,814.85           149,382,438.42    169,623,233.32    1,351,558,117.59   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:熊炜主管会计工作负责人:邓春华会计机构负责人:王云
    
     中炬高新技术实业(集团)股份有限公司
    2007年半年度会计报表附注
    (除另有注明外,所有金额均以人民币元为货币单位)
    一、公司的基本情况
    中炬高新技术实业(集团)股份有限公司(下简称“本公司”或“公司”),原名中山火炬高新技术实业股份有限公司,系经广东省经济体制改革委员会和广东省企业股份制试点联审小组粤股审(1992)165号文批准,于1992年12月30日由中山高新技术产业开发总公司进行股份制改组、募集设立,并于1994年6月9日经中国证监会证监发审字[1994]21号文批准向社会公开发行股票,本公司股票于1995年1月24日在上海证券交易所挂牌交易,股票代码600872。
    根据2006年4月21日广东省人民政府国有资产监督管理委员会粤国资函[2006]187号《关于中炬高新技术实业(集团)股份有限公司股权分置改革有关问题的批复》、本公司《股权分置改革方案实施公告》、2006年第一次临时股东大会暨相关股东会议决议及修改后《公司章程》的规定,本公司以实施股权方案登记日(2006年5月15日)收市后流通股总股本249,236,074股为基数,用资本公积金向全体流通股股东按每10股转增股本11股,共转增股本274,159,681.00元,转增后总股本为724,215,631.00元。截止2007年6月30日,本公司总股本为柒亿贰仟肆佰贰拾壹万伍仟陆佰叁拾壹元,其中已上市流通股份陆亿陆仟零柒拾柒万柒仟捌佰伍拾股。
    本公司在广东省工商行政管理局登记注册,注册地址广东省中山市,注册号为440000000000276,注册资本人民币724,215,631.00元,法定代表人熊炜。公司经营范围:城市基础设施的投资;房地产经营、物业管理,二次供水服务,高新技术产业投资开发,实业投资,设备租赁,技术咨询、信息咨询。销售:工业生产资料(不含金银、小轿车及危险化学品),百货、五金、交电、化工(不含危险化学品)、针、纺织品,建筑材料。自营和代理除国家组织统一联合经营的出口商品和国家实行核定公司经营的进口商品以外的其它商品及技术的进出口服务,经营进料加工和“三来一补”业务,经营对销贸易和转口贸易(按[99]外经贸政审函字588号文)经营。
    二、财务报表的编制基础
    本财务报表以公司持续经营假设为基础,根据实际发生的交易和事项,按照财政部2006 年2 月15 日颁布的企业会计准则和中国证券监督管理委员会2007 年2 月15 日发布的《公开发行证券的公司信息披露规范问答第7 号――新旧会计准则过渡期间比较财务会计信息的编制和披露》的有关规定,并基于以下所述重要会计政策、会计估计进行编制。
    三、遵循企业会计准则的声明
    本公司基于上述编制基础编制的财务报表符合企业会计准则的要求,真实完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
    四、重要会计政策和会计估计
    1、会计年度
    从公历1月1日至12月31日止。
    2、记账本位币
    会计核算以人民币为记账本位币。
    3、记账基础和计价原则
    本公司的会计核算以权责发生制为记账基础,各项资产在取得时按照实际成本计量,其后,对各项资产进行定期检查,按《企业会计准则》规定计提相应的减值准备。
    4、外币核算方法
    本公司的外币业务记账方法采用外币统账制,发生外币经济业务时,采用业务发生日之中国人民银行公布的市场汇价的中间价(“市场汇价”)折合为人民币记账。期末对各种外币账户的外币余额按期末日汇率进行调整,调整后的人民币金额与原账面金额之间的差额作为汇兑损益,属于与购建固定资产有关的专用借款产生的汇兑损益,在该资产达到预定可使用状态前按借款费用原则予以资本化、计入资产成本;属于筹建期间发生的汇兑损益于发生时计入开办费,于本公司开始生产经营的当月一次计入损益;属于正常生产经营期间发生的汇兑损益,则直接计入当期损益。资产负债表日,对以历史成本计量的外币非货币项目,仍按交易发生日中国人民银行公布的市场汇率中间价折算,不改变其原记账本位币金额;对以公允价值计量的外币非货币性项目,按公允价值确定日中国人民银行公布的市场汇率中间价折算,由此产生的汇兑损益作为公允价值变动损益,计入当期损益。
    5、现金等价物的确定标准
    现金等价物是指公司持有的期限短(从购买日起,三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    6、金融工具的确认和计量 
    (1)金融资产的分类
    金融工具,是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。金融资产在初始确认时划分为四类: 
    A、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; 
    B、持有至到期投资; 
    C、贷款和应收款项; 
    D、可供出售金融资产。 
    (2)金融负债的分类
    金融负债在初始确认时划分为两类: 
    A、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; 
    B、其他金融负债。 
    金融资产或金融负债满足下列条件之一的,划分为交易性金融资产或金融负债: 
     ①、取得该金融资产或承担该金融负债的目的,主要是为了近期内出售或回购; 
     ②、属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明企业近期采用短期获利方式对该组合进行管理; 
    ③、属于衍生工具。但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与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挂钩并须通过交付该权益工具结算的衍生金融资产除外。 
    金融资产满足下列条件之一时,终止确认: 
    A、收取该金融资产现金流量的合同权利终止; 
    B、该金融资产已转移,且符合《企业会计准则第23号-金融资产转移》规定的金融资产终止确认条件。 
    (3)金融资产的计量
    公司初始确认金融资产或金融负债,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。 
    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。但是,下列情况除外: 
     A、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; 
    B、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。但是,下列情况除外: 
    A、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。 
    B、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。 
    C、不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量: 
    ①按照《企业会计准则第13号——或有事项》确定的金额; 
    ②初始确认金额扣除按照《企业会计准则--收入》确定的累计摊销额后的余额。 
    公司因持有意图或能力发生改变,使某项投资不再适合划分为持有至到期投资的,将其重分类为可供出售金融资产,并以公允价值进行后续计量。重分类日,该投资的账面价值与公允价值之间的差额计入所有者权益,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。 
    对应当以公允价值计量,但以前公允价值不能可靠计量的金融资产或金融负债,公司在其公允价值能够可靠计量时改按公允价值计量,相关账面价值与公允价值之间的差额按照以下规定进行处理:   
    A、以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入当期损益。 
    B、可供出售金融资产公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产形成的汇兑损益外,直接计入所有者权益,在该金融资产终止确认时转出,计入当期损益。 
    可供出售外币货币性金融资产形成的汇兑损益,计入当期损益。采用实际利率法计算的可供出售金融资产的利息,计入当期损益;可供出售权益工具投资的现金股利,在被投资单位宣告发放股利时计入当期损益。 
    (3)金融资产减值核算方法
    公司在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。金融资产发生减值的客观证据,包括以下各项:
    A、发行方或债务人发生严重财务困难;
    B、债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    C、本公司出于经济或法律等方面因素的考虑,对发生困难的债务人作出让步;
    D、债务人很可能倒闭或进行其他财务重组;
    E、因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    F、债务人经营所处的技术、市场、经济和法律环境等发生重大不利变化,使本公司可能无法收回投资成本;
    G、权益工具投资的公允价值发生严重或非暂时性下跌;
    H、其他表明金融资产发生减值的客观证据。
    (4)金融资产减值损失的计量:
    A、以公允价值计量且其变动计入当期损益的金融资产不需要进行减值测试;
    B、持有至到期投资的减值损失的计量:按预计未来现金流量低于期末账面价值的差额计提减值准备;
    C、可供出售的金融资产减值的判断:若该项金融资产公允价值出现持续下跌,且其下跌属于非暂时性的,则可认定该项金融资产发生了减值。 
    7、投资性房地产核算方法
    投资性房地产,是指为赚取租金或资本增值,或两者兼有而持有的房地产。
    本公司的投资性房地产是指:(1)已出租的土地使用权;(2)持有并准备增值后转让的土地使用权;(3)已出租的建筑物。
    公司取得的投资性房地产,按照成本进行初始计量。
    (1)外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的相关支出。
    (2)自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    (3)以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确认。
    公司在资产负债表日采用成本模式对投资性房地产进行后续计量。
    已出租的建筑物采用与固定资产相同的会计政策计提折旧;已出租的和持有并准备增值后转让的土地使用权采用与无形资产相同的会计政策摊销。投资性房地产的减值按照资产减值准备所述的方法处理。
    当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得未来经济利益时,终止确认该项投资性房地产。公司出售、转让、报废投资性房地产或者发生投资性房地产毁损,将处置收入扣除其账面价值和相关税费后的金额计入当期损益。
    8、应收款项坏账准备的确认标准、计提方法
    对于单项金额重大的应收款项,于资产负债表日单独进行减值测试。有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    单独测试未发生减值以及其余应收款项,按期末应收款项(含应收账款和其他应收款)余额的6%计提坏账准备。
    9、存货核算方法
     存货的分类:存货主要包括原材料、包装物、库存商品、委托加工物资、低值易耗品、分期收款发出商品等。
     存货计价方法:存货的取得按实际成本计价,原材料、产成品和库存商品的发出采用加权平均法核算,包装物和低值易耗品在领用时采用一次摊销法核算。
    存货盘存制度:采用永续盘存制度。
    存货跌价准备的确认标准及计提方法:存货按存货成本与可变现净值孰低法计价,于每年中期末及年度终了,对存货进行单项比较,按可变现净值低于历史成本的金额提取存货跌价准备,采用备抵法核算。如果以后存货价值又得以恢复,在已提跌价准备的范围内转回。
    10、长期投资核算方法
    (1)初始计量
    长期股权投资的初始投资成本按取得方式不同分别采用如下方式确认:
    ①通过同一控制下的合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值或发行的权益性证券面值总额之间的差额,计入资本公积;其借方差额导致资本公积不足冲减的,不足部分计入留存收益。为进行合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益;为进行合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额;合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    ②通过非同一控制下的合并取得的长期股权投资,按照确定的合并成本作为长期股权投资的初始投资成本。合并成本为在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。合并成本大于享有被购买单位可辨认净资产公允价值份额的差额,在合并会计报表中确认为商誉;合并成本小于享有被购买单位可辨认净资产公允价值份额的差额,计入当期损益。为进行合并发生的各项直接相关费用计入合并成本。
    ③除上述通过企业合并取得的长期股权投资外,通过支付的现金、付出的非货币性资产或发行的权益性证券的方式取得的长期股权投资,以其公允价值作为长期股权投资的初始投资成本;长期股权投资通过债务重组方式取得的长期股权投资,以债权转为股权所享有股份的公允价值确认为长期股权投资的初始投资成本;投资者投入的长期股权投资,以投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允时,则以投入股权的公允价值作为初始投资成本。
    实际支付的价款或对价中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算。
    (2)后续计量
    ①对子公司的投资,采用成本法核算
    成本法核算的长期股权投资按照初始投资成本计价,追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。
    ②对合营企业或联营企业的投资,采用权益法核算
    在确认应享有被投资单位净损益时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。如被投资单位各项可辨认资产等的公允价值无法可靠确定或可辨认资产等的公允价值与账面价值之间差异较小,投资收益按被投资单位的账面净损益与持股比例计算确认。
    ③不存在控制、共同控制或重大影响的长期股权投资
    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。
    在活跃市场中有报价或公允价值能够可靠计量的长期股权投资,在可供出售金融资产项目列报,采用公允价值计量,其公允价值变动计入股东权益。
    (3)长期股权投资减值
    期末检查发现长期股权投资存在减值迹象时,按单项投资可收回金额低于账面价值的差额,计提长期投资减值准备。
    (4)长期股权投资的处置
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。
    11、商誉
    商誉是指在非同一控制下的企业合并下,购买方的合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额。初始确认后的商誉,应当以其成本扣除累计减值准备后的金额计量。
    公司在每年年度终了对企业合并所形成的商誉进行减值测试。在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,则先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,则确认商誉的减值损失,资产减值损失一经确认,在以后会计期间均不再转回。
    12、固定资产核算方法
    固定资产的标准:固定资产是指使用年限超过一年的房屋、建筑物、机器、机械、运输工具以及其它与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品,单位价值在2000元以上,并且使用期限超过两年的,也作为固定资产。
    固定资产计价:
    (1)购入的固定资产,按实际支付的价款、包装费、运杂费、安装成本、交纳的有关税金等计价;
    (2)自行建造的固定资产,按建造该项资产达到预定可使用状态前所发生的全部支出计价;
    (3)投资者投入的固定资产,按投资各方确认的价值计价;
    (4)接受捐赠的固定资产,按捐赠者提供的有关凭据上标明的金额加上应支付的相关税费计价;
    (5)融资租入的固定资产,按租赁开始日租赁资产的原账面价值与最低租赁付款的现值较低者计价;
    (6)盘盈的固定资产,按同类固定资产的市场价格,减去按该项固定资产的新旧程度估计的价值损耗后的余额计价。
    折旧方法、预计使用年限、年折旧率:
    固定资产采用直线法计提折旧,按各类固定资产的预计使用年限和预计净残值率(原值的5%)确定其分类折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                   预计使用年限(年)                      年折旧率                              
  房屋及建筑物                           40                                      2.38%                                 
  机器设备                               10                                      9.5%                                  
  电子设备                               3                                       31.67%                                
  运输设备                               5                                       19%                                   
  其它设备                               5                                       19%                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    在考虑减值准备的情况下,按单项固定资产扣除减值准备后的账面净额和剩余折旧年限,分项确定并计提各期折旧。对持有待售的固定资产,应当调整该项固定资产的预计净残值,使该项固定资产的预计净残值能够反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于预计净残值的差额,应作为资产减值损失计入当期损益。
    固定资产后续支出的处理:
    固定资产的修理与维护支出于发生时计入当期损益。固定资产的重大改建、扩建、改良及装修等发生的后续支出,在使该固定资产可能流入企业的经济利益超过了原先的估计时,予以资本化;重大改建、扩建及改良等发生的后续支出按直线法在固定资产尚可使用年限期间内计提折旧;装修支出按直线法在预计受益期间内计提折旧。
    固定资产减值准备:
    每年年末对固定资产进行检查,对有迹象表明可能存在资产减值的情况时,计算该固定资产的可收回金额;如果固定资产的可收回金额低于其账面价值,按可收回金额低于账面价值的差额计算固定资产减值准备,并计入当期损益。固定资产减值准备一经计提,不得转回。
    13、在建工程核算方法
    在建工程按实际成本计价,按实施方式的不同,分为自营工程和出包工程进行核算。工程在建造过程中实际发生的全部支出、工程达到预定可使用状态前发生的工程借款利息和因进行试运转所发生的净支出计入在建固定资产的成本。
    在建工程已达到预定可使用状态时转入固定资产,并按规定计提折旧。期末公司对在建工程按账面价值与可收回金额孰低计量,对单项资产可收回金额低于账面价值的差额,分项提取在建工程减值准备,并计入当期损益。
    14、借款费用核算方法
    借款费用资本化的确认原则:
    借款费用包括因借款而发生的借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于固定资产的购建和需要经过1 年以上(含1 年)时间的建造或生产过程,才能达到可使用或可销售状态的存货、投资性房产的借款费用,予以资本化;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。应予以资本化的借款费用当同时具备以下三个条件时,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者可销售状态所必要的购建或者生产活动已经开始。
    借款费用资本化的期间:应予以资本化的借款费用,满足上述资本化条件的,在购建或者生产的符合资本化条件的相关资产达到预定可使用状态或可销售状态前所发生的,计入相关资产成本;若相关资产的购建或生产活动发生非正常中断,并且中断时间连续超过3 个月,暂停借款费用的资本化,在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始;在相关资产达到预定可使用状态或可销售状态时,停止借款费用的资本化,之后发生的借款费用于发生时根据其发生额直接计入当期财务费用。
    借款费用资本化金额的计算方法
    ①借款利息的资本化金额: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,每一会计期间的利息资本化金额,不超过专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额。
    为购建或者生产开发符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。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。
    借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    ②辅助费用:专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,应当在发生时根据其发生额予以资本化,计入符合资本化条件的资产成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的,在发生时根据其发生额确认为费用,计入当期损益。
    一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入当期损益。
    ③在资本化期间内,属于借款费用资本化范围的外币借款本金及利息的汇兑差额,予以资本化。
    15、无形资产核算方法
    无形资产是指为生产商品、提供劳务、出租给他人,或为管理目的而持有的、没有实物形态的非货币性长期资产,包括专利权、非专利技术、商标权、著作权、土地使用权、特许权等。
    本公司的无形资产按取得时的实际成本计价。自行研究开发的无形资产,其研究阶段的支出,于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产(专利技术和非专利技术):
    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;
    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;
    无形资产自取得当月起在预计使用期限内分期摊销。摊销金额按其受益对象计入相关资产成本和当期损益。
    无形资产减值准备的确认标准和计提方法:
    对商标等受益年限不确定的无形资产,每年末进行减值测试,估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。
    对其他无形资产,年末进行检查,当存在以下减值迹象时估计其可收回金额,按其可收回金额低于账面价值的差额计提无形资产减值准备。
    ①已被其他新技术所代替,使其为本公司创造经济利益的能力受到重大不利影响;
    ②市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;
    ③已超过法律保护期限,但仍然具有部分使用价值;
    ④其他足以证明实际上已经发生减值的情形。
    16、应付职工薪酬的核算方法
    本公司的职工薪酬包括:
    (1)职工工资、奖金、津贴和补贴;
    (2)职工福利费;
    (3)医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费;
    (4)住房公积金;
    (5)工会经费和职工教育经费;
    (6)非货币性福利;
    (7)因解除与职工的劳动关系给予的补偿;
    (8)其他与获得职工提供的服务相关的支出。
        公司按规定参加由政府机构设立的职工社会保障体系,包括养老保险、失业保险、医疗保险、住房公积金及其他社会保障制度。除此之外,本公司并无其他重大职工福利承诺。
    公司在职工劳动合同到期之前解除与职工的劳动关系,或者为鼓励职工自愿接受裁减而提出给予补偿的建议,在企业已经制定正式的解除劳动关系计划或职工提出自愿裁减建议并即将实施且企业不能单方面撤回解除劳动关系计划或裁减建议条件的,确认因解除与职工的劳动关系给予补偿而产生的预计负债,同时计入当期费用。
    17、股份支付的确认和计量
    股份支付,是指为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    以权益结算的股份支付换取职工提供服务的,以授予职工权益工具的公允价值计量。以现金结算的股份支付,按照公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。
    授予后立即可行权的换取职工服务或其他方类似服务的以权益结算的股份支付,在授予日按权益工具的公允价值计入相关成本或费用,相应增加资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务或其他方类似服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。
    授予后立即可行权的以现金结算的股份支付,在授予日以公司承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。
    18、预计负债的核算方法
    (1)确认原则:
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,确认为负债:
    ①该义务是承担的现时义务;
    ②该义务的履行很可能导致经济利益流出企业;
    ③该义务的金额能够可靠地计量。
    (2)计量方法:
    按清偿该或有事项所需支出的最佳估计数计量。
    19、收入确认方法
    商品销售收入应当在下列条件均能满足时予以确认:
    (1)本公司已将商品所有权上的主要风险和报酬转移给买方;
    (2)本公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;
    (3)与交易相关的经济利益很可能流入公司;
    (4)相关的收入和成本能够可靠计量。
    提供劳务收入:
    在同一会计年度内开始并完成的劳务,在完成劳务时确认收入。如劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,本公司在资产负债表日按完工百分比法确认相关的劳务收入。
    让渡资产使用权收入:
    在与交易相关的经济利益很能够流入公司且收入的金额能够可靠地计量时予以确认收入金额。其中利息收入按让渡现金使用权的时间和适用利率计算确定;使用费收入按有关合同或协议规定的收费时间和方法计算确定。
    20、政府补助
    公司收到的政府补助分为与资产相关的政府补助和与收益相关的政府补助。
    与收益相关的政府补助核算:
    用于补偿企业已发生的相关费用或损失的政府补助直接计入当期损益;
    用于补偿企业以后期间的相关费用或损失的政府补助确认为递延收益,在确认相关费用的期间,计入当期损益;
    与资产相关的政府补助核算:
    确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。
    21、所得税的会计处理方法
    所得税的会计核算采用资产负债表债务法核算。
    以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到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时,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,减记的金额予以转回。
    22、公司本会计年度会计政策、会计估计变更:
    (1)根据财政部2006年颁发的新《企业会计准则第38号—首次执行企业会计准则》和中国证券监督管理委员会证监发[2006]136号文《关于发布〈公开发行证券的公司信息披露规范问答第7号--新旧会计准则过渡期间比较财务会计信息的编制和披露〉的通知》(以下简称“7号问答”)的规定,并经公司2006年年度股东大会审议通过,本公司自2007年1月1日执行新的《企业会计准则》,并按照7号问答的规定,以证监发[2006]136号文规定的原则确定2007年1月1日的资产负债表期初数,以此为基础,分析《企业会计准则第38号--首次执行企业会计准则》第五条至第十九条对按《企业会计制度》编制的2007年1月1日资产负债表的影响,并根据《企业会计准则第38号——首次执行企业会计准则》的规定,对上年同期有关利润项目进行了追溯调整。 
    22、合并会计报表的编制方法
    本公司按照《企业会计准则第33号---合并财务报表》编制合并会计报表。编制合并会计报表时以母公司及子公司个别会计报表为基础,并将母公司长期股权投资与母公司在子公司所有者权益中所享有的份额、母公司对子公司权益性投资收益、母公司与子公司之间的内部往来、内部销售等抵销后合并。
    五、税项
    1、流转税


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                                                       税(费)率                                                
  增值税                                                     17%                                                       
  营业税                                                     5%                                                        
  城市维护建设税                                             5%                                                        
  教育费附加                                                 3%                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、企业所得税:本公司是国家级开发区--中山火炬高新技术产业开发区内企业,于1993年1月经广东省科学技术委员会批准认定为高新技术企业,2001年广东省科技厅重新确认本公司为高新技术企业,经中山市国家税务局认定,本公司符合高新技术企业的税收优惠政策,同意按15%的税率计征企业所得税。 
    
    
    六、本期合并报表范围
    1、控股子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                             注册资本(万  实际累计投资  累计持股比  主营业务                          是否  
                                       元)          额(万元)    例(%)                                       并表  
  中山中炬森莱高技术有限公司           4500          2970          66          生产氢镍、镉镍系列电池产品        是    
  中山中炬精工机械有限公司             2000          1500          75          生产汽车、摩托车配件              是    
  中山市中山火炬精密焊管有限公司       3,114.90      2,814.90      90.37       生产各种精密焊管                  是    
  中山创新科技发展有限公司             2400          2550          100         科技项目投资开发配套服务、技术咨  是    
                                                                               询。                                    
  广东美味鲜调味食品有限公司           5000          5000          100         生产酱料、调味品、非酒精饮料      是    
  中港客运联营有限公司                 1965万美元    1179万美元    60          中山港至香港水路客运,附设出租小  是    
                                                                               汽车、关前关后商场和餐厅                
  香港中兴(科技)贸易发展有限公司     8万元港币     8万元港币     100                                           是    
  中山中炬房地产开发有限公司           12,780        12,780        100         房地产开发                        是    
  广东中汇合创房地产有限公司           1000          1000          100         房地产开发经营、物业租赁          是    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)上述累计持股比例中,除包括本公司对子公司直接持股比例外,还包括本公司之全资子公司香港中兴(科技)贸易发展有限公司持有的广东美味鲜调味食品有限公司25%的股权。
    (2)本公司本期通过拍卖取得广东省科技创业投资公司持有的中山创新科技发展有限公司另外50%股权,至此,本公司直接持有中山创新科技发展有限公司100%股权。根据本公司与广东省科技创业投资公司的股权转让协议,本公司从本年度开始,按100%股权比例享有对中山创新科技发展有限公司的投资收益。
    (3)对中山中炬房地产开发有限公司合计持有的100%股权,除本公司直接持股90%外,还包含本公司控股90.37%之子公司中山火炬精密焊管有限公司持有的10%股权。根据本公司、中山火炬精密焊管有限公司和中山浩和置业有限公司签订的股权转让协议,本公司和中山火炬精密焊管有限公司将持有的中山中炬房地产开发有限公司合计100%股权以11,580.53万元转让给中山浩和置业有限公司,截至2007年6月30日,本公司已收到中山浩和置业有限公司股权转让款3,500.00万元,占股权转让款总额的30.22%,没有达到确认股权转让的相关条件,故本期本公司仍将中山中炬房地产开发有限公司纳入合并报表范围。
    2、合并报表范围的变更
    (1)本期合并范围增加了广东中汇合创房地产有限公司。该公司系本期为开发城东商住地新成立的项目公司,于2007年6月8日正式成立,注册资金人民币1000万元,经营范围:房地产开发经营、物业租赁。本公司合计持有该公司100%的股权(本公司直接持股90%,本公司控股90.37%之子公司中山火炬精密焊管有限公司持有10%的股权)。
    (2)本公司从本年度开始,按100%股权比例享有对中山创新科技发展有限公司的权益。
    七、合并会计报表主要项目注释
    1、货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      币种       期末余额                                          年初余额                                      
                       原币                汇率        本币              原币              汇率       本币             
  现金      人民币     178,718.44          1.0000      178,718.44        724,498.81        1.0000     724,498.81       
            美元       32,897.65           7.6155      250,532.05        33,197.65         7.8087     259,230.49       
            港币       120,499.49          0.9744      117,414.70        37,663.21         1.0047     37,840.23        
            欧元       1,705.00            10.2337     17,448.46         1,705.00          10.2665    17,504.38        
            英镑       -                   15.2455     -                 -                 15.3232    -                
  银行存款  人民币     250,370,055.21      1.0000      250,370,055.21    190,512,756.42    1.0000     190,512,756.42   
            美元       851.53              7.6155      6,484.83          6,590.86          7.8087     51,466.05        
            港币       4,839,093.14        0.9744      4,715,212.36      4,745,903.26      1.0047     4,768,209.01     
            欧元       -                   10.2337     -                 -                 10.2665    -                
            英镑       -                   15.2455     -                 -                 15.3232    -                
  其他货币  人民币     3,151,876.33        1.0000      3,151,876.33      22,954,230.17     1.0000     22,954,230.17    
  资金      美元       -                   7.6155      -                 -                 7.8087     -                
            港币       -                   0.9744      -                 -                 1.0047     -                
            欧元       -                   10.2337     -                 -                 10.2665    -                
            英镑       -                   15.2455     -                 -                 15.3232    -                
  合计                                                 258,807,742.38                                 219,325,735.56   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、交易性金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                  期末公允价值         年初公允价值              
  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                    947,400.00           6,153,380.00              
  合计                                                                  947,400.00           6,153,380.00              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末比期初减少84.60%,主要系合并范围内子公司中港客运联营有限公司将持有的工行“债市通”出售。
    3、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据种类                                                期末余额                       年初余额                      
  银行承兑汇票                                            506,000.00                     3,319,525.20                  
  商业承兑汇票                                            -                              -                             
  合计                                                    506,000.00                     3,319,525.20                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄        期末余额                                               年初余额                                          
              账面余额          比例     坏账准备计  坏账准备        账面余额        比例      坏账准备  坏账准备      
                                         提比例                                                计提比例                
  1年以内     65,014,435.84     62.80%   6%          3,900,866.15    74,920,486.32   63.19%    6%        4,495,229.18  
  1-2年       11,071,298.69     10.69%   6%          664,277.92      18,804,125.68   15.86%    6%        1,128,247.54  
  2-3年       17,480,774.04     16.89%   6%          1,048,846.44    3,786,786.34    3.19%     6%        227,207.18    
  3年以上     9,954,935.41      9.62%    6%          597,296.13      21,062,175.79   17.76%    6%        1,263,730.55  
  合计        103,521,443.98    100.00%              6,211,286.64    118,573,574.13  100.00%             7,114,414.45  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)期末余额中无持有公司5%(含5%)以上股份的股东的欠款。
    (2)期末应收账款前五名欠款金额合计为48,828,190.42元,占应收账款总额的47.17%。
     5、预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄              期末余额                                     年初余额                                              
                    账面余额                   比例              账面余额                      比例                    
  1年以内           38,999,577.46              60.65%            28,429,661.11                 53.58%                  
  1-2年             25,259,698.66              39.29%            24,364,966.75                 45.91%                  
  2-3年             17,534.80                  0.03%             17,291.53                     0.03%                   
  3年以上           17,377.77                  0.03%             254,838.13                    0.48%                   
  合计              64,294,188.69              100.00%           53,066,757.52                 100.00%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)预付账款期末余额中无持本公司5%(含5%)以上表决权股份的股东单位欠款。
    (2)期末预付账款前五名欠款金额合计为53,913,851.72,占预付账款总额的83.85%。
    6、应收利息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                                                    期末余额                     年初余额                  
  中行债券利息                                                  494,000.00                    -                       
  合计                                                          494,000.00                   -                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄      期末余额                                          年初余额                                                 
            账面余额       比例      坏账准备  坏账准备       账面余额         比例      坏账准备计提   坏账准备       
                                     计提比例                                            比例                          
  1年以内   39,429,055.69  52.82%    6%        2,365,743.33   54,455,634.77    38.72%    6%             3,267,338.09   
  1-2年     12,710,740.11  17.02%    6%        762,644.41     38,036,609.70    27.04%    6%             2,282,196.58   
  2-3年     20,840,012.16  27.91%    6%        1,250,400.73   14,054,339.33    9.99%     6%             843,260.36     
  3年以上   1,679,944.35   2.25%     6%        100,796.66     34,104,930.84    24.25%    6%             2,046,295.85   
  合计      74,659,752.31  100.00%             4,479,585.13   140,651,514.64   100.00%                  8,439,090.88   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)其他应收款期末余额中无持本公司5%(含5%)以上表决权股份的股东单位欠款。
    (2)期末余额比期初余额减少46.92%,主要原因系母公司及控股子公司中港客运联营有限公司收回往来款。
    (3)期末其他应收款前五名欠款金额合计44,376,710.48元,占其他应收款总额的59.44%。
    8、存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期末余额                                       年初余额                                 
                               金额                       跌价准备            金额                  跌价准备           
  原材料                       10,654,270.09              293,377.04          12,619,030.16         293,377.04         
  包装物                       2,995,338.88               -                   2,554,296.77          -                  
  低值易耗品                   21,873.65                  -                   9,016.70              -                  
  库存商品                     13,436,923.25              874,939.97          12,271,314.57         874,939.97         
  在产品                       25,768,875.28              185,321.85          24,409,546.48         185,321.85         
  半成品(开发成本)           118,351,974.51             -                   91,091,868.81         -                  
  委托加工物资                 655,080.45                 -                   239,873.20            -                  
  其他                         1,446,101.02               48,917.97           654,677.54            48,917.97          
  合计                         173,330,437.13             1,402,556.83        143,849,624.23        1,402,556.83       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    9、持有至到期投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                                   期末余额                           年初余额                         
  中山高达纤维有限公司                             1,583,845.46                       1,583,845.46                     
  2004年中国银行债券(第二期)                     20,000,000.00                      20,000,000.00                    
  合计                                             21,583,845.46                      21,583,845.46                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    10、长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                      年初余额           本期增加额       本期减少额        期末余额           核算方法    
  中山高达纤维有限公司            2,072,042.87                        361,319.30        1,710,723.57       权益法      
  中山市天骄稀土材料公司          7,564,675.00       121,618.98                         7,686,293.98       权益法      
  佛山陶瓷有限公司                14,430,309.00                                         14,430,309.00      成本法      
  合计                            24,067,026.87      121,618.98       361,319.30        23,827,326.55                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    11、投资性房地产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              年初余额               本期增加额         本期减少额          期末余额             
  一、原价合计                      1,458,676,219.89       692,744.00         92,170,920.00       1,367,198,043.89     
  1、房屋、建筑物                   625,809,992.28         692,744.00         5,809,600.98        620,693,135.30       
  2、土地使用权                     832,866,227.61         -                  86,361,319.02       746,504,908.59       
  二、累计折旧和累计摊销合计        85,324,214.72          7,172,242.07       1,975,476.66        90,520,980.13        
  1、房屋、建筑物                   84,595,082.69          7,146,898.73       1,975,476.66        89,766,504.76        
  2、土地使用权                     729,132.03             25,343.34          -                   754,475.37           
  三、投资性房地产减值准备累计金额  49,243,028.22          -                  100,817.06          49,142,211.16        
  合计                                                                                                                 
  1、房屋、建筑物                   49,243,028.22          -                  100,817.06          49,142,211.16        
  2、土地使用权                     -                      -                  -                   -                    
  四、投资性房地产账面价值合计      1,324,108,976.95       692,744.00         97,266,868.35       1,227,534,852.60     
  1、房屋、建筑物                   491,971,881.37         692,744.00         10,880,205.99       481,784,419.38       
  2、土地使用权                     832,137,095.58         -                  86,386,662.36       745,750,433.22       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)公司对投资性房地产采用成本模式进行后续计量。
    (2)本期投资性房地产账面原值减少,主要系本期出售土地结转的成本。
    12、固定资产
    (1)固定资产原值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       年初余额                本期增加数            本期减少数            期末余额              
  房屋及建筑物               141,939,569.18          6,565,690.06          -                     148,505,259.24        
  机器设备                   70,678,901.74           1,874,533.63          1,083,324.50          71,470,110.87         
  运输工具                   186,083,912.03          1,121,060.00          2,379,935.00          184,825,037.03        
  电子设备                   6,881,545.35            357,677.16            287,796.00            6,951,426.51          
  其他                       32,441,830.77           105,585.00            304,627.53            32,242,788.24         
  合计                       438,025,759.07          10,024,545.85         4,055,683.03          443,994,621.89        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     年初余额                    本期增加数           本期减少数            期末余额             
  房屋及建筑物             42,459,067.73               1,878,006.25         -                     44,337,073.98        
  机器设备                 38,386,117.41               2,124,452.72         910,567.67            39,600,002.46        
  运输工具                 156,615,779.62              1,093,905.35         2,093,481.91          155,616,203.06       
  电子设备                 4,807,325.27                306,426.34           273,406.20            4,840,345.41         
  其他                     11,396,617.74               1,958,590.27         317,896.15            13,037,311.86        
  合计                     253,664,907.77              7,361,380.93         3,595,351.93          257,430,936.77       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3)固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   年初余额             本期增加   本期转回(减少)数                          期末余额          
                                              数         因价值回升   其他原因转出   合计                              
                                                         转回数       数                                               
  房屋建筑物             8,210,760.71                                                                8,210,760.71      
  机器设备               9,299,304.39                                                                9,299,304.39      
  运输工具               320,826.73                                                                  320,826.73        
  电子设备               88,809.00                                                                   88,809.00         
  其他                   32,457.20                                                                   32,457.20         
  合计                   17,952,158.03                                                               17,952,158.03     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4)固定资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        年初余额                 本期增加数           本期减少数            期末余额             
  房屋建筑物                  91,269,740.74            6,565,690.06         1,878,006.25          95,957,424.55        
  机器设备                    22,993,479.94            1,874,533.63         2,297,209.55          22,570,804.02        
  运输工具                    29,147,305.68            1,121,060.00         1,380,358.44          28,888,007.24        
  电子设备                    1,985,411.08             357,677.16           320,816.14            2,022,272.10         
  其他                        21,012,755.83            105,585.00           1,945,321.65          19,173,019.18        
  合计                        166,408,693.28           10,024,545.85       7,821,712.03         168,611,527.09       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (5)固定资产中的在建工程转入、出售、置换、抵押或担保等情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别          在建工程转入          本期出售                             抵押和担保                          
                                              原值               净值              原值             净值               
  房屋建筑物            6,348,355.49          -                  -                 34,866,079.36    27,051,536.27      
  机器设备              175,550.00            -                  -                 -                -                  
  运输工具              -                     2,345,435.00       278,597.44        -                -                  
  电子设备              -                     -                  -                 -                -                  
  其他                  -                     -                  -                 -                -                  
  合计                  6,523,905.49          2,345,435.00       278,597.44        34,866,079.36    27,051,536.27      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:①在建工程转入,主要系子公司中港客运联营有限公司综合服务楼装修工程转入和中炬森莱消防安全系统安装工程完工转入。
    ②减少主要系子公司中港客运联营有限公司出售部分运输工具。
    ③固定资产抵押全部系银行借款抵押。
    13、在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称      年初余额      本期增加                  本期减少                 期末余额                     资金     
                              本期增加     其中:利息   本期转入固   其他减少额  账面价值         其中:利息  来源     
                                           资本化部分   定资产                                    资本化部分           
  本部厂房及宿  40,702,865.6  4,689,508.0  -            -            -           45,392,373.68    -           自筹     
  舍            2             6                                                                                        
  中炬森莱工程  653,374.70    55,550.00    -            175,550.00   -           533,374.70       -           自筹     
  中港客运联检  6,835,532.04  -            -            6,348,355.4  366,600.00  120,576.55       -           自筹     
  楼                                                    9                                                              
  美味鲜扩产项  3,339,499.35  8,180,286.0  1,107,357.8  -            -           11,519,785.42    1,107,357.  借款     
  目                          7            3                                                      83                   
  中炬精工新厂  1,791,671.40  6,039,045.9  109,046.30   -            -           7,830,717.38     109,046.30  借款     
  区                          8                                                                                        
  合计          53,322,943.1  18,964,390.  1,216,404.1  6,523,905.4  366,600.00  65,396,827.73    1,216,404.           
                1             11           3            9                                         13                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    14、无形资产
    (1)无形资产账面余额明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   原值             年初余额         本期   本期转出数   本期摊销数     期末余额         剩余摊  
                                                           增加                                                销年限  
  精密焊管土地使用权     6,937,697.05     6,707,947.73            -            19,660.50      6,688,287.23     39.5年  
  中炬森莱土地使用权     10,707,442.60    5,151,820.88                         75,381.24      5,076,439.64     35.5年  
  中炬森莱专有技术       10,750,000.00    7,345,833.46                         537,499.98     6,808,333.48     6.4年   
  美味鲜土地使用权1      4,076,943.67     3,260,970.02                         58,230.00      3,202,740.02     27.5年  
  美味鲜土地使用权2      12,113,150.00    10,787,087.00                        168,548.40     10,618,538.60    31.5年  
  美味鲜土地使用权3      37,957,196.01    37,516,494.55                        440,771.21     37,075,723.34    40.5年  
  美味鲜用友软件1        65,015.15        26,358.11                            3,250.74       23,107.37        3.5年   
  美味鲜用友软件2        49,000.00        47,366.69                            2,449.99       44,916.70                
  中炬精工土地使用权     4,945,385.15     4,900,345.21                         54,047.90      4,846,297.31     44.7年  
  合计                   87,601,829.63    75,744,223.65                        1,359,839.96   74,384,383.69            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (2)无形资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      年初余额          本年增加数   本年转回(减少)数                          期末余额        
                                                           因资产价值回升转回数    其他原因转出数                      
  精密焊管土地使用权        5,318,607.57                                                               5,318,607.57    
  合计                      5,318,607.57                                                               5,318,607.57    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    15、递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 年初余额                          期末余额                      
  递延所得税资产:                                                                                                     
  1、坏账准备引起的可抵扣暂时性差异                    2,369,537.95                      1,449,735.78                  
  2、存货跌价准备引起的可抵扣暂时性差异                210,383.52                        210,383.52                    
  3、长期股权投资减值准备引起的可抵扣暂时性差异        61,500.00                         61,500.00                     
  4、固定资产减值准备引起的可抵扣暂时性差异            2,692,823.70                      2,692,823.70                  
  5、投资性房地产减值准备引起的可抵扣暂时性差异        7,148,405.48                      7,148,405.48                  
  6、在建工程减值准备引起的可抵扣暂时性差异            29,695.57                         29,695.57                     
  7、无形资产减值准备引起的可抵扣暂时性差异            797,791.14                        797,791.14                    
  合计                                                 13,310,137.36                     12,390,335.19                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    16、资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          年初余额      本期计提额  本期减少额             期末余额                              
                                                          转回        转销                                             
  一、坏账准备                  15,553,505.3              4,862,633.  -          10,690,871.78                         
                                3                         55                                                           
  其中:应收账款                7,114,414.45              903,127.80             6,211,286.65                          
  其他应收款                    8,439,090.88              3,959,505.             4,479,585.13                          
                                                          75                                                           
  二、存货跌价准备              1,402,556.83  -           -           -          1,402,556.83                          
  三、可供出售金融资产减值准备  -             -           -           -          -                                     
  四、持有至到期投资减值准备    -             -           -           -          -                                     
  五、长期股权投资减值准备      410,000.00    -           -           -          410,000.00                            
  六、投资性房地产减值准备      49,243,028.2  -           -           100,817.0  49,142,211.16                         
                                2                                     6                                                
  七、固定资产减值准备          17,952,158.0  -           -           -          17,952,158.03                         
                                3                                                                                      
  八、工程物资减值准备          -             -           -           -          -                                     
  九、在建工程减值准备          197,970.46    -           -           -          197,970.46                            
  十、生产性生物资产减值准备    -             -           -           -          -                                     
  其中:成熟生产性生物资产减值  -             -           -           -          -                                     
  准备                                                                                                                 
  十一、油气资产减值准备        -             -           -           -          -                                     
  十二、无形资产减值准备        5,318,607.57  -           -           -          5,318,607.57                          
  十三、商誉减值准备            -             -           -           -          -                                     
  十四、其他                    -             -           -           -          -                                     
  合计                          90,077,826.4              4,862,633.  100,817.0  85,114,375.83                         
                                4                         55          6                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     17、所有权受到限制的资产
    (1) 资产所有权受到限制的原因
    本公司资产所有权受到限制的原因是为本公司及下属子公司的银行借款作抵押及担保。
    (2)所有权受到限制的资产金额明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  所有权受到限制的资产类别              年初账面价值        本期增加额    本期减少额          期末账面价值       备注  
  用于抵押担保的资产:                                                                                                 
  固定资产-美味鲜公司厂房               22,059,261.72                     265,101.84          21,794,159.88            
  无形资产-美味鲜土地使用权             37,516,494.55                     440,771.21          37,075,723.34            
  无形资产-精工土地使用权               4,900,345.21                      54,047.90           4,846,297.31             
  固定资产-焊管公司厂房                 5,338,746.05                      81,369.66           5,257,376.39             
  投资性房地产-母公司土地               338,924,961.90                    0.00                338,924,961.90           
  投资性房地产-母公司厂房宿舍           219,854,081.23                    3,455,812.32        216,398,268.91           
  合计                                  628,593,890.66                    4,297,102.93        624,296,787.73           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末余额                                          年初余额                        
  抵押借款                           273,670,000.00                                    365,770,000.00                  
  质押借款                           40,000,000.00                                     40,000,000.00                   
  合计                               313,670,000.00                                    405,770,000.00                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:①无期末逾期借款;
    ②期末质押借款系本公司第一大股东中山火炬集团有限公司将其持有的本公司股份进行质押为本公司提供担保的银行借款,该担保事项详见会计报表附注九、关联方关系及交易。
    19、应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 期末余额                                       年初余额                         
  银行承兑汇票                         9,392,000.00                                   30,687,650.00                    
  商业承兑汇票                         -                                              -                                
  合计                                 9,392,000.00                                   30,687,650.00                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期期末余额较期初减少69.39%,主要系本期票据到期兑付。
    20、应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                        期末余额               占总额比例         年初余额                    占总额比例         
  1年以内(含1年)            53,088,914.21          95.64%             29,887,131.40               81.87%             
  1-2年(含2年)              1,424,687.46           2.57%              1,000,076.72                2.74%              
  2-3年(含3年)              870,513.37             1.57%              38,739.63                   0.11%              
  3年以上                     122,775.61             0.22%              5,581,651.75                15.28%             
  合计                        55,506,890.65          100.00%            36,507,599.50               100.00%            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末无欠持本公司5%(含5%)以上表决权股份的股东单位的款项。
    21、预收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                       期末余额                     占总额比例      年初余额                      占总额比例     
  1年以内                    52,913,130.48                81.64%          30,776,242.02                 28.90%         
  1-2年                      11,899,231.67                18.36%          75,712,935.42                 71.10%         
  合计                       64,812,362.15                100.00%         106,489,177.44                100.00%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)期末无欠持本公司5%(含5%)以上表决权股份的股东单位的款项;
    (2)期末余额比期初余额减少39.62%,主要系本公司确认土地出售收入。
    22、应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  年初余额             本期增加额         本期支付额         期末余额            
  一、工资、奖金、津贴和补贴            18,123,723.91        37,745,694.51      40,095,801.90      15,773,616.52       
  二、职工福利费                        14,062,726.95                          1,946,221.88       12,116,505.07       
  三、住房公积金                        471,131.60           358,221.00         362,492.00         466,860.60          
  四、工会经费和职工教育经费            444,166.07           203,203.20         150,041.96         497,327.31          
  五、非货币性福利                      -                    -                  -                  -                   
  六、因解除劳动关系给予的补偿          -                    -                  -                  -                   
  七、其他                              7,152,765.15         598,092.60         615,438.40         7,135,419.35        
  其中:以现金结算的股份支付            -                    -                  -                  -                   
  合计                                  40,254,513.68        38,905,211.31      43,169,996.14      35,989,728.85       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23、应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税费项目                  年初余额           本期应交额               本期已交额                 期末余额            
  1.增值税                 1,604,645.60       17,977,297.29            16,946,980.23              2,634,962.66        
  2.企业所得税             4,282,183.83       6,110,612.22             6,441,262.17               3,951,533.88        
  3.城建税                  85,088.25          471,699.38               558,063.03                 -1,275.40           
  4.个人所得税              163,066.45         2,700,288.43             2,745,005.60               118,349.28          
  5.教育费附加              200,196.55         262,840.55               404,837.81                 58,199.29           
  6.房产税                  1,784,906.29       3,637,454.40             4,326,097.66               1,096,263.03        
  7.土地使用税              32,467.20          99,412.33                49,412.44                  82,467.09           
  8.营业税                  2,789,249.58       9,613,342.54             11,820,706.17              581,885.95          
  9.堤围费                  132,154.78         956,644.76               1,026,532.72               62,266.82           
  合计                      11,073,958.53      41,829,591.90            44,318,897.83              8,584,652.60        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    24、其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                    期末余额                     占总额比例          年初余额                    占总额比例      
  1年以内                 51,429,390.36                39.15%              44,545,521.52               35.35%          
  1-2年                   14,936,737.73                11.37%              56,826,366.01               45.10%          
  2-3年                   47,664,680.95                36.29%              8,126,212.19                6.45%           
  3年以上                 17,324,314.09                13.19%              16,516,104.30               13.10%          
  合计                    131,355,123.13               100.00%             126,014,204.02              100.00%         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:期末无欠持本公司5%(含5%)以上表决权股份的股东单位款项。
    25、长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               期末余额                                年初余额                                  
  信用借款                           -                                       -                                         
  抵押借款                           114,600,000.00                          88,200,000.00                             
  质押借款                           -                                       -                                         
  保证借款                           -                                       -                                         
  合计                               114,600,000.00                          88,200,000.00                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26、专项应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              期末余额                   年初余额                
  科技项目专项拨款                                                  300,000.00                 300,000.00              
  动力镍氢电池组及管理系统科技项目                                  3,780,000.00               6,300,000.00            
  合计                                                              4,080,000.00               6,600,000.00            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27、股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期初余额         比例      本期增加          本期减少         期末余额         比例       
  一、有限售条件的流通股     200,819,876.00   27.73%                     137,382,095.00   63,437,781.00    8.76%      
  二、无限售条件的流通股份   523,395,755.00   72.27%    137,382,095.00                    660,777,850.00   91.24%     
  三、股份总数               724,215,631.00   100.00%   137,382,095.00    137,382,095.00   724,215,631.00   100.00%    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:公司股权分置改革于2006年4月28日经相关股东会议通过,以2006年5月15日作为股权登记日,于2006年5月17日正式实施。根据承诺:有限售条件的股份中,除控股股东中山火炬集团有限公司持有的占变更后总股本8.76%的63,437,781股的限售锁定期限为方案实施后36个月外,其他有限售条件的流通股股东所持的137,382,095.00股分别于2007年5月17日和2007年5月31日全部上市流通。
    28、资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              年初账面余额          本期增加额          本期减少额           期末账面余额        
  资本溢价                          285,745,744.60        -                   -                    285,745,744.60      
  其他资本公积                      19,189,622.08         -                   -                    19,189,622.08       
  合计                              304,935,366.68        -                   -                    304,935,366.68      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
29、盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         年初余额              本期增加额          本期减少额            期末余额                
  法定盈余公积                 108,560,284.23                                                  108,560,284.23          
  任意盈余公积                 43,859,433.58                                                    43,859,433.58          
  合计                         152,419,717.81                                                   152,419,717.81         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:2007年的期初数比2006年的期末数减少31,934,659.59元,是由于本公司于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》根据《企业会计准则第38 号—首次执行企业会计准则》的有关规定进行追溯调整从而导致两者之间的差异。
    30、未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                             金额                                
  上年年未分配利润                                                                 147,575,080.91                      
  会计政策变更注1                                                                  43,800,696.15                       
  本期期初未分配利润                                                               191,375,777.06                      
  本期增加                                                                         36,204,068.70                       
  本年净利润                                                                       36,204,068.70                       
  本期减少                                                                                                             
  提取法定盈余公积                                                                                                     
  提取职工奖励及福利基金                                                                                               
  提取储备基金                                                                                                         
  提取企业发展基金                                                                                                     
  应付普通股股利                                                                                                       
  期末未分配利润                                                                   227,579,845.76                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注1:会计政策变更项目


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                                金额                             
  新旧会计准则对股东权益影响调整                                                      11,140,747.99                    
  合并报表取消补提子公司盈余公积数                                                    32,659,948.16                    
  合计                                                                                43,800,696.15                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    31、营业收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             本期发生额                                  上期发生额                              
  主营业务收入                     550,253,974.94                              378,243,717.11                          
  其他业务收入                     2,433,405.13                                1,931,324.89                            
  合计                             552,687,380.07                              380,175,042.00                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)本期向前五名客户销售金额合计174,506,608.72元,占主营业务收入的比例为31.71%.
    (2)本期营业收入较去年同期增长45.38%,主要原因系本公司本期土地出售收入增长及合并范围内子公司广东美味鲜调味食品有限公司销售收入增长所致。
    (3)主营业务收入按品牌或类别划分


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                               本期发生额                                  上期发生额                            
  制造业                             292,457,423.96                              241,880,688.54                        
  房地产及服务业                     179,422,421.91                              61,793,623.06                         
  运输收入                           78,374,129.07                               74,569,405.51                         
  合计                               550,253,974.94                              378,243,717.11                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4)主营业务收入按销售区域分类


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  区域                               本期发生额                                  上期发生额                            
  国外                               11,615,324.79                               15,791,088.92                         
  广东省内                           391,704,886.86                              268,718,957.84                        
  广东省外                           146,933,763.29                              93,733,670.35                         
  合计                               550,253,974.94                              378,243,717.11                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    32、营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    本期发生额                                   上期发生额                      
  主营业务成本                            413,251,117.32                               276,168,804.16                  
  其他业务支出                            643,330.47                                   219,166.66                      
  合计                                    413,894,447.79                               276,387,970.82                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1)本期向前五名供应商采购金额合计80,948,339.78元,占本期主营业务成本的19.59%.
    (2)本期营业成本较去年同期增长49.75%,主要原因系本期收入增长引起成本增加。
    (3)主营业务成本按品牌或类别划分


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  品牌或类别                        本期发生额                                   上期发生额                            
  制造业                            230,044,866.53                               198,482,099.65                        
  房地产及服务业                    129,969,504.47                               28,511,945.64                         
  运输业                            53,236,746.32                                49,174,758.87                         
  合计                              413,251,117.32                               276,168,804.16                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4)主营业务成本按销售区域分类


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  区域                               本期发生额                                  上期发生额                            
  国外                               10,249,508.53                               14,917,140.42                         
  广东省内                           287,777,046.44                              185,411,861.65                        
  广东省外                           115,224,562.35                              75,839,802.09                         
  合计                               413,251,117.32                              276,168,804.16                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    33、营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              税率          本期发生额                           上期发生额                      
  营业税                            5%、3%        9,348,449.42                         1,153,481.30                    
  城建税                            5%            423,526.57                           64,161.95                       
  教育费附加                        3%            254,936.87                           37,844.17                       
  其他                                            3,351,155.60                         3,507,100.83                    
  合计                              -             13,378,068.46                        4,762,588.25                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期营业税金及附加较去年同期增加180.90%,主要原因系本期出售土地缴纳营业税金及附加所致。
    34、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                     本期发生额                             上期发生额                           
  利息支出                                 14,541,812.49                          14,911,371.81                        
  减:利息收入                             2,253,276.34                           1,946,188.06                         
  汇兑损失                                 403,048.37                             414,325.28                           
  其他                                     189,413.21                             230,058.39                           
  合计                                     12,880,997.73                          13,609,567.42                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    35、资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           本期发生额                           上期发生额                       
  坏账准备                                       -4,862,633.55                        -59,550.02                       
  合计                                           -4,862,633.55                        -59,550.02                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期资产减值损失较去年同期减少-4,803,083.53元,原因为截至本期末应收账款和其他应收账款余额较期初减少。
    36、公允价值变动收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产生公允价值变动收益的来源                         本期发生额                          上期发生额                    
  交易性金融资产                                     -205,980.00                         303,330.00                    
  合计                                               -205,980.00                         303,330.00                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    37、投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产生投资收益的来源                          本期发生额                            上期发生额                         
  1、按权益法核算的投资收益                   -239,700.31                           -221,304.61                        
  (1)中山高达纤维有限公司                   -361,319.30                           -366,037.57                        
  (2)中山市天骄稀土材料公司                 121,618.99                            144,732.96                         
  2、持有至到期债券投资收益                   494,000.00                            494,000.00                         
  3、其他                                     731,028.05                            7,465.50                           
  合计                                        985,327.74                            280,160.89                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注: 持有至到期债券投资收益系本公司之子公司中港客运联营有限公司2,000万元中国银行债券利息收入49.40万元。
    38、营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                         本期发生额                     上期发生额               
  1、非流动资产处置利得合计                                    1,055,521.32                   6,298,583.15             
  其中:固定资产处置利得                                       1,055,521.32                   6,298,583.15             
  无形资产处置利得                                             -                              -                        
  2、政府补助                                                  700,000.00                     40,393.00                
  3、盘盈利得                                                  227,785.00                     -                        
  4、捐赠利得                                                  -                              -                        
  5、债务重组利得                                              -                              -                        
  6、非货币性资产交换利得                                      -                              -                        
  7、其他                                                      154,851.60                     319,506.23               
  合计                                                         2,138,157.92                   6,658,482.38             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
39、营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           本期发生额                   上期发生额               
  1、非流动资产处置损失合计                                      96,108.94                    683,512.90               
  其中:固定资产处置损失                                         96,108.94                    683,512.90               
  无形资产处置损失                                               -                                                     
  2、非货币性资产交换损失                                        -                            -                        
  3、债务重组损失                                                -                            -                        
  4、公益性捐赠支出                                              254,000.00                   30,000.00                
  5、非常损失                                                    -                            -                        
  6、赞助支出                                                    555,350.00                   223,013.10               
  7、盘亏损失                                                    116,791.72                                           
  8、其他                                                        120,229.63                   572,798.60               
  合计                                                           1,142,480.29                 1,509,324.60             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    40、所得税费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                        本期发生额                            上期发生额                         
  当期所得税                                  7,707,934.60                          8,298,200.98                       
  递延所得税                                  888,905.17                            628,079.41                         
  合计                                        8,596,839.77                          8,926,280.39                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    41、现金流量表相关项目注释
    (1)收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                          金额                                   
  存款利息                                                                      102,471.57                             
  科技项目专项资金及政府补助款                                                  1,619,865.34                           
  其他往来款                                                                    16,266,185.88                          
  收到的押金、保证金                                                            866,994.00                             
  收回往来款项                                                                  72,357,821.94                          
  合计                                                                          91,213,338.73                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                        金额                                     
  办证税费                                                                    12,983,004.00                            
  经营性付现费用                                                              26,081,955.25                            
  捐赠、赞助支出                                                              105,000.00                               
  其他往来款                                                                  9,427,145.91                             
  贴息款                                                                      3,314.74                                 
  支付的押金、保证金                                                          2,942,360.06                             
  专项课题费支出                                                              2,394,484.56                             
  合计                                                                        53,937,264.52                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
八、母公司会计报表主要项目注释
    1、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄          期末余额                                           年初余额                                            
                账面余额       比例      坏账准备计  坏账准备      账面余额       比例       坏账准备   坏账准备       
                                         提比例                                              计提比例                  
  1年以内       21,608,098.31  39.48%    6.00%       1,296,485.90  33,104,989.92  44.62%     6.00%      1,986,299.40   
  1-2年         8,166,543.89   14.92%    6.00%       489,992.63    18,040,317.90  24.32%     6.00%      1,082,419.07   
  2-3年         16,792,950.60  30.68%    6.00%       1,007,577.03  3,713,237.98   5.00%      6.00%      222,794.28     
  3年以上       8,168,149.45   14.92%    6.00%       490,088.97    19,331,727.88  26.06%     6.00%      1,159,903.68   
  合计          54,735,742.25  100.00%               3,284,144.53  74,190,273.68  100.00%               4,451,416.43   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)期末无持公司5%(含5%)以上表决权股份的股东单位欠款;
    (2)期末欠款金额前五名金额合计48,525,980.07元,占应收账款总额的88.66%.
    2、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄         期末余额                                            年初余额                                            
               账面余额        比例      坏账准备   坏账准备       账面余额         比例      坏账准备   坏账准备      
                                         计提比例                                             计提比例                 
  1年以内      25,145,925.63   55.81%    6.00%      1,508,755.54   35,722,226.45    46.64%    6.00%      2,143,333.59  
  1-2年        7,911,521.52    17.56%    6.00%      474,691.29     10,717,621.76    14.00%    6.00%      643,057.31    
  2-3年        10,889,169.45   24.17%    6.00%      653,350.17     15,698,741.60    20.50%    6.00%      941,924.50    
  3年以上      1,109,175.48    2.46%     6.00%      66,550.53      14,447,440.20    18.86%    6.00%      866,846.41    
  合计         45,055,792.08   100.00%              2,703,347.53   76,586,030.01    100.00%              4,595,161.81  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)期末无持公司5%(含5%)以上表决权股份的股东单位欠款;
    (2)期末欠款金额前五名金额合计29,651,252.56元,占应收账款总额的65.81%。
    3、长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位                         年初账面余额      本期增加额       本期减少额       期末账面余额      核算方法    
  中港客运联营有限公司               145,788,666.80                                      145,788,666.80    注1         
  广东美味鲜调味食品有限公司         63,402,663.55                      12,592,500.00    50,810,163.55     注1         
  中山创新科技发展有限公司           13,055,211.14     13,500,000.00    690,641.36       25,864,569.78     注1         
  香港中兴(科技)贸易发展公司       24,253,609.96                                       24,253,609.96     注1         
  中山中炬森莱高技术有限公司         23,109,730.32                                       23,109,730.32     注1         
  中山火炬精工机械有限公司           19,767,826.63                      1,985,497.96     17,782,328.67     注1         
  中山中炬房地产开发有限公司         115,025,347.60                                      115,025,347.60    注1         
  中山火炬精密焊管有限公司           -                                                                     注1         
  广东中汇合创房地产有限公司         -                 9,000,000.00                      9,000,000.00      注1         
  中山高达纤维有限公司               2,072,042.87                       361,319.30       1,710,723.57      注2         
  中山市天骄稀土材料公司             7,564,675.00      121,618.99                        7,686,293.99      注2         
  佛山陶瓷有限公司                   14,430,309.00                                       14,430,309.00     注3         
  合计                               428,470,082.87    22,621,618.99    15,629,958.62    435,461,743.24                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)报告期内,上述长期股权投资中的“注1”系对控股子公司的投资,此部分公司均纳入合并报表范围;上述长期股权投资中的“注2”系对按权益法核算的联营公司的投资;上述长期股权投资中的“注3”系对按成本法核算的联营公司的投资。
    (2)上述纳入合并范围的长期股权投资2006年及以前年度按权益法进行核算,从2007年1月1日起按成本法进行核算,本期增减变动中“本期减少额”全部系子公司分红减少。
    (3)中山创新科技发展有限公司系本期增加额系本公司通过拍卖取得广东省科技创业投资公司持有的中山创新科技发展有限公司另外50%股权。
    (4)广东中汇合创房地产有限公司系本报告期内新成立的公司。本公司合计持有该公司100%股权,除本公司直接持股90%外,还包含本公司控股90.37%之子公司中山火炬精密焊管有限公司持有的10%股权。
    4、资产減值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 年初余额           本期计提额       本期减少额                  期末余额        
                                                                           转回             转销                       
  一、坏账准备                         9,046,578.24                        3,059,086.18                5,987,492.06    
  其中:应收账款                       4,451,416.43                        1,167,271.90                3,284,144.53    
  其他应收款                           4,595,161.81                        1,891,814.28                2,703,347.53    
  二、存货跌价准备                                                                                     -               
  三、可供出售金融资产减值准备                                                                         -               
  四、持有至到期投资减值准备                                                                           -               
  五、长期股权投资减值准备             410,000.00                                                      410,000.00      
  六、投资性房地产减值准备             47,656,036.54                                                   47,656,036.54   
  七、固定资产减值准备                                                                                 -               
  八、工程物资减值准备                                                                                 -               
  九、在建工程减值准备                                                                                 -               
  十、生产性生物资产减值准备                                                                           -               
  其中:成熟生产性生物资产减值准备                                                                     -               
  十一、油气资产减值准备                                                                               -               
  十二、无形资产减值准备                                                                               -               
  十三、商誉减值准备                                                                                   -               
  十四、其他                                                                                           -               
  合计                                 57,112,614.77      -                3,059,086.18     -          54,053,528.60   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     5、营业收入、营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    营业收入                                       营业成本                                      
                          本期发生额              上期发生额             本期发生额             上期发生额             
  房地产及服务业          177,780,530.55          60,231,828.15          129,100,339.64         28,035,784.15          
  其他                    160,386.32              491,501.36             283,276.10                                    
  合计                    177,940,916.87          60,723,329.51          129,383,615.74         28,035,784.15          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期的主营业务收入比去年同期增长195.16%,主要系本期土地出售收入增长。
    6、投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产生投资收益的来源                          本期发生额                            上期发生额                         
  1、按权益法核算的投资收益                   -239,700.31                           -221,304.61                        
  (1)中山高达纤维有限公司                   -361,319.30                           -366,037.57                        
  (2)中山市天骄稀土材料公司                 121,618.99                            144,732.96                         
  2、其他                                     664,243.29                            7,465.51                           
  合计                                        424,542.98                            -213,839.10                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                               本期发生额                                  上期发生额                            
  利息支出                           13,070,215.09                               14,636,678.80                         
  减:利息收入                       673,459.73                                  867,400.42                            
  汇兑损失                           7,356.68                                    3,366.56                              
  减:汇兑收益                                                                                                       
  其他                               24,769.78                                   195,696.09                            
  合计                               12,428,881.82                               13,968,341.03                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
九、关联方关系及其交易
    1、存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                      注册地     主营业务                   与本公司关系       经济性质或类型  法定代表人    
  中山火炬集团有限公司          中山市     综合开发及咨询服务         母公司             全民所有制      熊炜          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、存在控制关系关联方的注册资本及其变化(单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                         年初数              本年增加数             本年减少数             年末数            
  中山火炬集团有限公司             5000                                                              5000              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     3、存在控制关系的关联方所持股份或权益及其变化(单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                        年初数                         本期增加        本期减少           年末数             
                                  金额                 比例      金额     比例   金额      比例     金额       比例    
  中山火炬集团有限公司            6343.78              8.76%                                        6343.78    8.76%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、不存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                注册地址                                与本公司关系                         
  中山天骄稀土材料公司                    中山市                                  本公司的联营企业                     
  中山高达纤维有限公司                    中山市                                  本公司的联营企业                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    5、关联方交易
    ①本公司向下属子公司提供资金、购买资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方单位名称                             交易内容       金额                 款项是否结清       备注               
  中港客运联营有限公司                       购买资产       120,000.00           是                 (1)              
  中山中炬精工机械有限公司                   提供资金       1,778,912.82         是                                    
  中山市中山火炬精密焊管有限公司             提供资金       5,940,190.58         是                                    
  中山中炬森莱高技术有限公司                 提供资金       3,891,711.29         是                                    
  中山创新科技发展有限公司                   提供资金       1,711,601.09         是                                    
  广东美味鲜调味食品有限公司                 偿还资金       3,724,817.31         是                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    ②下属子公司向本公司提供资金、出售资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方单位名称                         交易内容                金额                款项是否结清       备注           
  中港客运联营有限公司                   出售资产                120,000.00          是                 (1)          
  中港客运联营有限公司                   提供资金                24,886,721.77       是                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、关联方应收应付款项余额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                                      科目名称             期末余额                 年初余额               
  中山中炬森莱高技术有限公司                      其他应收款           3,891,711.29                                    
  中山中炬精工机械有限公司                        其他应收款           5,671,756.12             3,762,065.26           
  中山市中山火炬精密焊管有限公司                  其他应收款           11,397,203.75            5,437,375.84           
  中山创新科技发展有限公司                        其他应收款           4,530,876.09             2,819,275.00           
  广东美味鲜调味食品有限公司                      其他应付款           12,690,794.27            17,000,000.00          
  中港客运联营有限公司                            其他应付款           24,886,721.77                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     ③提供担保
     本公司第一大股东中山火炬集团有限公司将其持有本公司63,437,781股股份均已进行了质押,其中以54,537,781股为本公司2006年9月5日向中国光大银行深圳莲花路支行贷款人民币4,000万元进行了出质,所质押的股票已在中国证券登记结算有限责任公司上海分公司办理了质押手续。
    
    十、或有事项
    截至资产负债表日, 公司无需要披露的或有事项。
    十一、承诺事项
    截至资产负债表日,公司无需要披露的重大对外承诺事项。
    十二、资产负债表日后事项
    截至资产负债表日,公司无需要披露的资产负债表日后事项。
    十三、其他重要事项
    1、合作开发中山站商业住宅区事项
    2007年4月13日,本公司(简称:甲方)与广东中道投资管理有限公司(简称:乙方)签订了《中山站商业住宅区合作开发意向书》。
    合作范围:共同开发广珠轻轨中山站商业住宅区中炬高新地块,该地块面积约1500亩。合作方式:甲方以其所拥有的中山站商业住宅区土地作价并现金出资(其中2007年度甲方现金到位资金暂定为22000万元)成立甲方与甲方全资子公司之合资项目公司。甲、乙双方同意将项目公司拥有土地按照:66万元/亩计价,作为项目公司所拥有土地价值的计价依据,乙方通过分期购买项目公司合计50%股权的方式,与甲方合作共同开发。项目开发进度双方共同决策如下:
    (1)意向书签署生效后15日内,乙方向甲方支付1500万元合作开发第一笔订金、本意向书签署生效后30日内,乙方向甲方支付1500万元合作开发第二笔订金; 
    (2)意向书签署生效后6个月内,乙方购买项目公司27%股权,股权转让款为32,670万元。公司办理项目公司的注册登记手续时,乙方须同时支付现金22000万元作为购买27%项目公司股权的预付款,余款在签署股权转让协议时支付;12个月内签署二期股权转让协议,乙方购买项目公司23%股权,股权转让款为27,830万元。
     2007年6月8日,项目公司正式成立,企业名称为:广东中汇合创房地产有限公司,注册资金人民币1000万,企业法人营业执照注册号:4420001105636。
    2、2007年4月14日五届十次董事会及五届六次监事会,会议审议通过如下决议:通过关于公司非公开发行股票方案的议案;通过关于本次非公开发行股票募集资金使用可行性报告的议案;通过关于公司前次募集资金使用情况说明的议案;通过关于合作开发中山站商业住宅区项目的议案;同意谢力健辞去公司董事长和董事职务的议案;选举熊炜为公司新任董事长,同时辞去公司总经理职务的议案;聘任李常谨为公司新任总经理;同意欧阳锦全辞去公司监事长、监事职务;通过关于提名公司董事、监事候选人的议案。
    3、2007年5月9日,本公司召开了2007年第一次临时股东大会,大会以记名投票表决方式审议通过了《关于合作开发中山站商业住宅区的议案》、《董事变动议案》和《监事变动议案》。选举李常谨先生为新任董事、选举李文聪先生为新任监事。
    4、2007年5月17日,本公司召开了2006年年度股东大会,会议审议通过了公司符合非公开发行股票基本条件的议案、非公开发行股票方案的议案、非公开发行股票募集资金使用的可行性报告的议案、公司前次募集资金使用情况说明的议案、提请股东大会授权董事会办理非公开发行股票相关事宜的议案、公司2006年度董事会工作报告、公司2006年度监事会工作报告、公司2006年度财务决算报告、公司2007年财务预算报告、公司2006年度利润分配方案、公司续聘会计师事务所的议案、关于修改公司章程部分条款的议案和公司2006年年度报告及年度报告摘要。
    5、2007年6月28日,本公司召开了2007年第二次临时股东大会,大会以记名投票表决方式审议通过了《公司章程修正案》。
    十四、母公司和子公司信息
    1、子公司相关信息及财务报表合并范围


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司名称           注册地     业务性质                      注册资本     本公司合  本公司合   是否合   备注        
                                                                             计持股比  计享有的   并财务               
                                                                             例        表决权比   报表                 
                                                                                       例                              
  中港客运联营有限公   中山市     中山港至香港水路客运,附设出  1,965万美元  60%       60%        是                   
  司                              租小汽车、关前关后商场和餐厅                                                         
  广东美味鲜调味食品   中山市     生产酱料、调味品、非酒精饮料  5,000万元人  100%      100%       是       注1         
  有限公司                                                      民币                                                   
  中山创新科技发展有   中山市     科技项目投资开发配套服务、技  2,400万元人  100%      100%       是       注2         
  限公司                          术咨询                        民币                                                   
  香港中兴(科技)贸   香港                                     8万元港币    100%      100%       是                   
  易发展公司                                                                                                           
  中山中炬森莱高技术   中山市     生产氢镍、镉镍系列电池产品    4,500万元人  66%       66%        是                   
  有限公司                                                      民币                                                   
  中山火炬精工机械有   中山市     生产汽车、摩托车配件          2,000万元人  75%       75%        是                   
  限公司                                                        民币                                                   
  中山中炬房地产开发   中山市     房地产开发                    12,780万元   100%      100%       是       注3         
  有限公司                                                      人民币                                                 
  中山火炬精密焊管有   中山市     生产各种精密焊管              3,114.90万   90.37%    90.37%     是                   
  限公司                                                        元人民币                                               
  广东中汇合创房地产   中山市     房地产开发                    1000万元人   100%      100%       是       注4         
  有限公司                                                      民币                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注1:对广东美味鲜调味食品有限公司合计持有的100%股权,除本公司直接持股75%外,还包含本公司控股100%之子公司香港中兴(科技)贸易有限公司持有的25%股权。
    注2:本公司通过拍卖取得广东省科技创业投资公司持有的中山创新科技发展有限公司另外50%股权,至此,本公司直接持有中山创新科技发展有限公司100%股权。根据本公司与广东省科技创业投资公司的股权转让协议,本公司从本年度开始,按100%股权比例享有对中山创新科技发展有限公司的投资收益。
    注3:对中山中炬房地产开发有限公司合计持有的100%股权,除本公司直接持股90%外,还包含本公司控股90.37%之子公司中山火炬精密焊管有限公司持有的10%股权。根据本公司、中山火炬精密焊管有限公司和中山浩和置业有限公司签订的股权转让协议,本公司和中山火炬精密焊管有限公司将持有的中山中炬房地产开发有限公司合计100%股权以11,580.53万元转让给中山浩和置业有限公司,截至2007年6月30日,本公司已收到中山浩和置业有限公司股权转让款3,500.00万元,占股权转让款总额的30.22%,没有达到确认股权转让的相关条件,故本期本公司仍将中山中炬房地产开发有限公司纳入合并报表范围。
    注4:广东中汇合创房地产有限公司系本期为开发城东商住地新成立的项目公司,本公司合计持有该公司100%的股权(本公司直接持股90%,本公司控股90.37%之子公司中山火炬精密焊管有限公司持有10%的股权)。
    十五、补充资料
    (1)每股收益与净资产收益率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润          2007年1-6月                                     2006年1-6月                                      
                      净资产收益率(%)        每股收益(元)         净资产收益率(%)        每股收益(元)          
                      全面摊薄  加权平均       基本每股   稀释每股收  全面摊薄   加权平均      基本每股收   稀释每股收 
                                               收益       益                                   益           益         
  净利润              2.57%     2.60%          0.0500     0.0500      1.38%      1.39%         0.0282       0.0282     
  扣除非经常性损益后  2.51%     2.54%          0.0488     0.0488      0.98%      0.99%         0.0200       0.0200     
  的净利润                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     注:全面摊薄净资产收益率=P÷E
    其中,P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润;E 为归属于公司普通股股东的期末净资产。
    加权平均净资产收益率=P/(E0 + NP÷2 + Ei×Mi÷M0 - Ej×Mj÷M0±Ek×Mk÷M0)
    其中:P 分别对应于归属于公司普通股股东的净利润、扣除非经常性损益后归属于公司普通股股东的净利润;NP 为归属于公司普通股股东的净利润;E0 为归属于公司普通股股东的期初净资产;Ei 为报告期发行新股或债转股等新增的、归属于公司普通股股东的净资产;Ej 为报告期回购或现金分红等减少的、归属于公司普通股股东的净资产;M0 为报告期月份数;Mi 为新增净资产下一月份起至报告期期末的月份数;Mj 为减少净资产下一月份起至报告期期末的月份数;Ek 为因其他交易或事项引起的净资产增减变动;Mk 为发生其他净资产增减变动下一月份起至报告期期末的月份数。
    基本每股收益=P÷S
    S= S0 + S1 + Si×Mi÷M0 - Sj×Mj÷M0-Sk
    其中:P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。
    稀释每股收益=[P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]/(S0+ S1 + Si×Mi÷M0 - Sj×Mj÷M0—Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润。


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             合并公司                 母公司                     
  2006年1-6月净利润(原会计准则)                                 19,321,333.07            19,542,596.78              
  追溯调整项目:                                                                                                       
  公允价值变动                                                     303,330.00               303,330.00                 
  投资收益                                                         1,154,479.05             -13,294,826.62             
  所得税费用                                                       628,079.41               650,041.02                 
  未确认投资损失                                                   291,105.60                                          
  少数股东损益                                                     3,491,781.99                                        
  2006年1-6月净利润(新会计准则)                                 23,933,950.30            5,901,059.14               
  假定全面执行新会计准则的备考信息                                                                                     
  其他项目影响合计数                                               -1,493,826.12            89,582.68                  
  其中:管理费用-福利费                                             226,361.30               89,582.68                  
  财务费用-利息资本化                                              93,931.50                                           
  财务费用-贴息收入                                                -1,788,771.50                                       
  所得税费用                                                       -25,347.42                                          
  2006年1-6月模拟净利润                                           22,440,124.18            5,990,641.82               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3)2006年1月1日及2006年6月30日所有者权益调整过程
    ①合并会计报表所有者权益调整项目


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         2006年1月1日                                  2006年6月30日                                   
  项目                   调整前                 调整后                 调整前                    调整后                
  股本                   450,055,950.00         450,055,950.00         724,215,631.00            724,215,631.00        
  资本公积               582,496,495.85         582,496,495.85         308,336,814.85            308,336,814.85        
  盈余公积               177,030,674.58         177,866,261.03         177,030,674.58            177,866,261.03        
  未确认投资损失         -4,182,053.77          -                      -3,890,948.17             -                     
  未分配利润             128,940,357.74         131,471,103.14         148,261,690.81            151,901,863.09        
  外币报表折算差额       40,709.14              40,709.14              30,015.65                 30,015.65             
  少数股东权益           113,272,031.91         113,985,788.65         116,363,813.90            117,077,570.64        
  合计                   1,447,654,165.45       1,455,916,307.81       1,470,347,692.62          1,479,428,156.26      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    ②母公司会计报表所有者权益的调整过程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                          2006年1月1日                                  2006年6月30日                                  
  项目                    调整前                 调整后                 调整前                   调整后                
  股本                    450,055,950.00         450,055,950.00         724,215,631.00           724,215,631.00        
  资本公积                582,496,495.85         582,496,495.85         308,336,814.85           308,336,814.85        
  盈余公积                148,546,851.97         149,382,438.42         148,546,851.97           149,382,438.42        
  未分配利润              156,201,896.11         163,722,174.18         175,744,492.89           169,623,233.32        
  合计                    1,337,301,193.93       1,345,657,058.45       1,356,843,790.71         1,351,558,117.59      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4)现金流量表附表:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                                 行次  本年累计发生额                      上年同期发生额                    
                                                 合并金额          母公司金额        合并金额         母公司金额       
  1、将净利润调节为经营活动现金流量:                                                                              
  净利润                                   1     40,505,093.33     12,495,330.50     23,933,950.30    5,901,059.14     
  加:资产减值准备                         2     -4,862,633.55     -3,218,574.18     -59,550.02       -774,015.04      
  固定资产折旧、油汽资产折耗、生产性生物   3     7,365,180.93      274,169.02        16,000,841.99    9,014,946.18     
  资产折旧                                                                                                             
  无形资产摊销                             4     1,297,109.75                       906,161.22                       
  长期待摊费用摊销                         5                                       54,522.00                        
  处置固定资产、无形资产和其他长期资产的   6     -959,412.38       -950,362.30       -5,748,583.15    -4,805,118.50    
  损失(收益以“-”填列)                                                                                              
  固定资产报废损失(收益以“-”填列)      7                                       133,512.90                       
  公允价值变动损益(收益以“-”填列)      8     205,980.00        205,980.00        -303,330.00      -303,330.00      
  财务费用(收益以“-”填列)              9     13,780,386.52     12,500,567.67     15,078,969.84    14,636,678.80    
  投资损失(收益以“-”填列)              10    -985,327.74       -424,542.98       -280,160.90      213,839.10       
  递延所得税资产减少(增加以“-”填列)    11    919,802.17        325,116.67        582,579.91       604,541.52       
  递延所得税负债增加(减少以“-”填列)    12    -30,897.00        -30,897.00        45,499.50        45,499.50        
  存货的减少(增加以“-”填列)            13    -29,480,812.90    -352,875.75       6,043,019.35     5,222,296.52     
  经营性应收项目的减少(增加以“-”填列)  14    60,588,822.64     43,963,174.37     34,418,687.55    35,070,485.55    
  经营性应付项目的增加(减少以“-”填列)  15    6,405,014.06      -8,045,696.16     36,607,626.40    40,357,055.32    
  其他                                     16                                                                      
  经营活动产生的现金流量净额               17    94,748,305.83     56,741,389.86     127,413,746.89   105,183,938.09   
  2、不涉及现金收支的重大投资和筹资活动:  18                                                                      
  债务转为资本                             19                                                                      
  一年内到期的可转换的公司债券             20                                                                      
  融资租入固定资产                         21                                                                      
  3、现金及现金等价物的净变动情况:        22                                                                      
  现金的期末余额                           23    258,807,742.38    109,827,511.83    303,171,945.59   192,772,198.22   
  减:现金的期初余额                       24    219,325,735.56    85,131,298.99     184,915,231.21   79,340,265.83    
  加:现金等价物的期末余额                 25                                                                      
  减:现金等价物的期初余额                 26                                                                      
  现金及现金等价物的净增加额               27    39,482,006.82     24,696,212.84     118,256,714.38   113,431,932.39   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (5)非经营性损益明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益明细                                                            金额                                     
  (一)处置固定资产产生的损益;                                              959,412.38                               
  (三)各种形式的政府补贴;                                                  700,000.00                               
  (七)其他各项营业外收支净额;                                              -663,734.75                              
  小计                                                                        995,677.63                               
  扣除:所得税影响数                                                           132,169.95                               
  合计                                                                        863,507.68                               
  其中:归属于母公司的非经营性损益                                            792,545.16                               
  少数股东非经常性损益                                                        70,962.52                                
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十五、财务报告批准报出
    本财务报告经公司董事会审议通过并于2007年7月27日批准报出。
    
     八、备查文件目录
     1、载有法定代表人签名的半年度报告正文。  2、载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖公章的财务报告文本 。 3、报告期内在中国证监会指定报刊上公开披露过的所有文件的正本及公告原稿。 
     董事长:熊炜 中炬高新技术实业(集团)股份有限公司 2007年7月30日
    
    
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