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2019年10月15日 星期二

神州长城(000018)公告正文

*ST中冠A:2013年半年度报告

公告日期:2013-08-22

                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文深圳中冠纺织印染股份有限公司
       2013 半年度报告
        2013 年 08 月
                                      深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人胡永峰、主管会计工作负责人张金良及会计机构负责人(会计主管人员)任长征声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 9第五节 重要事项 .............................................................................................................................. 13第六节 股份变动及股东情况 .......................................................................................................... 17第七节 董事、监事、高级管理人员情况 ...................................................................................... 20第八节 财务报告 .............................................................................................................................. 21第九节 备查文件目录 ...................................................................................................................... 92
                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                  释义
                 释义项   指                              释义内容
    公司(本公司)            指   深圳中冠纺织印染股份有限公司
    《公司法》                指   《中华人民共和国公司法》
    《证券法》                指   《中华人民共和国证券法》
    中国证监会                指   中国证券监督管理委员会
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 *ST 中冠 A、*ST 中冠 B                  股票代码                000018、200018
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           深圳中冠纺织印染股份有限公司
    公司的中文简称(如有)   中冠
    公司的外文名称(如有)   Shenzhen Victor Onward Textile Industrial Co., Ltd公司的外文名称缩写(如有)VICTOR ONWARD
    公司的法定代表人         胡永峰二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 张金良                                   武霞
                                     深圳市深南中路 2008 号华联大厦 1308 深圳市深南中路 2008 号华联大厦 1308联系地址
                                     室                                       室
    电话                                 (755)83668425                          (755)83667895
    传真                                 (755)83668427                          (755)83668427
    电子信箱                             zhangjl@udcgroup.com                     wux@udcgroup.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化√ 适用 □ 不适用
    公司注册地址                                  深圳市龙岗区葵涌镇白石岗葵鹏路 26 号
    公司注册地址的邮政编码                        518119
    公司办公地址                                  深圳市龙岗区葵涌镇白石岗葵鹏路 26 号
    公司办公地址的邮政编码                        518119
    公司网址                                      http://www.udcgroup.com
    公司电子信箱                                  szvo@chinaszvo.com
                                                                   深圳中冠纺织印染股份有限公司 2013 半年度报告全文2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况√ 适用 □ 不适用
    公司不再续聘信永中和会计师事务所(特殊普通合伙)为公司 2013 年度审计及内控审计机构,根据公司《会计师事务所选聘工作制度》的规定,公司聘请大华会计师事务所(特殊普通合伙)担任公司 2013 年度审计及内控审计机构,年审服务费45 万元人民币(含差旅费用)。详见公司 2013 年 6 月 27 日在巨潮网(www.cninfo.com.cn)刊登的公告2013-0640,http://www.cninfo.com.cn/finalpage/2013-06-27/62616048.PDF
                                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                   本报告期比上年同期增减
                                              本报告期                       上年同期
                                                                                                           (%)
    营业收入(元)                                       4,990,626.00                 5,019,787.00                       -0.58%
    归属于上市公司股东的净利润(元)                    -4,123,606.00                -4,187,136.00                       -1.52%归属于上市公司股东的扣除非经常性损
                                                    -1,708,492.00                -1,245,706.00                       37.15%益的净利润(元)
    经营活动产生的现金流量净额(元)                     1,949,440.00                  165,989.00                    1,074.44%
    基本每股收益(元/股)                                       -0.02                          -0.02                        0%
    稀释每股收益(元/股)                                       -0.02                          -0.02                        0%
    加权平均净资产收益率(%)                                 -3.53%                         -3.58%                      0.05%
                                                                                                   本报告期末比上年度末增
                                             本报告期末                      上年度末
                                                                                                          减(%)
    总资产(元)                                       164,879,572.00              172,002,557.00                        -4.14%
    归属于上市公司股东的净资产(元)                   114,119,534.00               118,852,391.00                       -3.98%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                    单位:元
                                   归属于上市公司股东的净利润                       归属于上市公司股东的净资产
                                 本期数                   上期数                    期末数                  期初数
    按中国会计准则                     -4,123,606.00             -4,187,136.00          114,119,534.00           118,852,391.00按国际会计准则调整的项目及金额根据国际财务报告准则冲回
                                     267,910.00                 55,329.00               -4,729,270.00         -5,298,751.00香港房产评估增值部分
    按国际会计准则                     -3,855,696.00             -4,131,807.00          109,390,264.00           113,553,640.002、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                    单位:元
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                   归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                  本期数              上期数                    期末数                  期初数
    按中国会计准则                     -4,123,606.00         -4,187,136.00           114,119,534.00         118,852,391.00按境外会计准则调整的项目及金额根据国际财务报告准则冲回
                                     267,910.00             55,329.00             -4,729,270.00          -5,298,751.00香港房产评估增值部分
    按境外会计准则                     -3,855,696.00         -4,131,807.00          109,390,264.00          113,553,640.003、境内外会计准则下会计数据差异原因说明香港地场、2个车位及房产1992年评估增值部分影响。三、非经常性损益项目及金额
                                                                                                              单位:元
                           项目                                     金额                          说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                      -15,114.00
    除上述各项之外的其他营业外收入和支出                                     -2,400,000.00
    合计                                                                     -2,415,114.00             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                         深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                      第四节 董事会报告一、概述
    1、公司经营情况
    报告期内,公司在深圳的印染厂继续停产,母公司及五家子公司因印染厂停产而继续停止印染业务的经营。母公司、南华公司和香港公司依靠物业出租维持日常运作,其余3家子公司已经停业。公司原拟用部分机器设备投资南京东亚纺织印染有限公司的合资项目,因为合资基础和行业前景已发生变化,所以增资工作不能完成,并进行了相关诉讼。公司房租收入即是现金流入的主要部分,又是本期主营业务收入的主要部分。2、公司面临的主要风险及应对措施
    停产对公司的生产经营活动和持续发展产生重大影响,2011年、2012年连续两个会计年度审计净利润均为负值,根据《深圳证券交易所股票上市规则》等有关规定,深圳证券交易所于2013年4月24日对公司股票实施“退市风险警示”的特别处理。
    根据《深圳证券交易所股票上市规则的规定》如果公司2013年度经审计的净利润仍为负数,公司股票将自2013年年度报告公告之日起暂停上市,在法定期限内披露的最近一期年度报告仍不能扭亏,公司股票将面临终止上市的风险。
      为争取撤销退市风险警示特别处理,2013 年,公司将通过各种措施,努力提高运行效率增加效益,全力以赴将“扭亏转盈”作为年度生产经营的首要目标。二、主营业务分析概述
    本期公司本部及控股子公司的纺织印染主业仍未恢复,主营业务继续空心化,在继续停产整顿的实际情况下,公司利用闲置物业进行出租,实现租金收入499万元。主要财务数据同比变动情况
                                                                                                  单位:元
                           本报告期           上年同期          同比增减(%)              变动原因
    营业收入                      4,990,626.00       5,019,787.00               -0.58%
    营业成本                      2,073,313.00       2,199,834.00               -5.75%
    管理费用                      4,050,058.00       4,358,499.00               -7.08%
    财务费用                        273,998.00         -47,525.00             -676.53% 汇率影响经营活动产生的现金流
                              1,949,440.00         165,989.00            1,074.44% 承兑前期银行承兑汇票量净额投资活动产生的现金流
                              5,024,937.00         -31,431.00           -16,087.2% 预收机器设备处置款量净额
    筹资活动产生的现金流         -10,000,000.00                                          付华联集团借款本金
                                                                        深圳中冠纺织印染股份有限公司 2013 半年度报告全文量净额现金及现金等价物净增
                                    -3,458,795.00               267,112.00               -1,394.89%加额公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    由于本公司拟以部分机器设备投资南京东亚纺织印染有限公司的计划没有完成,致使公司自停产整顿以来部分资产长期处于闲置状态。目前投资南京东亚纺织印染有限公司项目已经进入诉讼程序,再无投资完成的可能性。为盘活资产回笼资金,公司拟对固定资产(机器设备)及配件进行处置,本期收取处置款505万元。三、主营业务构成情况
                                                                         营业收入比上年 营业成本比上年 毛利率比上年同
                    营业收入           营业成本           毛利率(%)
                                                                         同期增减(%) 同期增减(%)           期增减(%)分行业
    租赁业              4,990,626.00        2,073,313.00            58.46%            -0.58%              -5.75%          1.71%分产品
    房租                4,990,626.00        2,073,313.00            58.46%            -0.58%              -5.75%          1.71%分地区
    中国                4,119,034.00        1,498,006.00            63.63%            -0.96%              -6.44%          3.41%
    香港                   871,592.00          575,307.00           33.99%            2.35%               -3.31%          1.03%
                                                                                                                    单位:元四、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                         对外投资情况
         报告期投资额(元)                         上年同期投资额(元)                       变动幅度(%)
                                    0.00                                       0.00                                     0%
                                                        被投资公司情况
             公司名称                                     主要业务                    上市公司占被投资公司权益比例(%)
                                                                      深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    浙江华联杭州湾创业有限公司               房地产                                                                         25%2、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                     单位:元
                                     主要产品或
    公司名称    公司类型   所处行业                   注册资本      总资产        净资产     营业收入    营业利润     净利润
                                        服务中冠印染
                                                  2,400,002    112,829,365 43,308,284.
    (香港)有 子公司       纺织业       纺织品贸易                                           875,656.00 -129,466.00 -127,537.00
                                                  (港币)             .00           00限公司
    深圳南华印                                        85,494,700   28,239,070. -18,089,476 3,206,500.0
             子公司     纺织业       纺织品印染                                                       -127,217.00 -139,333.00
    染有限公司                                        (港币)                00        .00           0五、对 2013 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明√ 适用 □ 不适用业绩预告情况:亏损业绩预告填写数据类型区间数
                                 年初至下一报告期期末          上年同期                      增减变动(%)
    累计净利润的预计数(万元)           -200 --             0             -615 --                         -100% --      -67.48%
    基本每股收益(元/股)               -0.01 --             0            -0.04 --                         -100% --         -75%
                            受公司整体继续停产整顿影响和权益法核算的浙江华联杭州湾创业有限公司房地产项目预亏业绩预告的说明
                            影响,预计本公司 2013 年 1 月至 9 月的累计净利润将为亏损,金额约为-200 至 0 万元。六、董事会对上年度“非标准审计报告”相关情况的说明
    一、基本情况
    信永中和会计师事务所(特殊普通合伙)对公司2012年财务报表出具了带强调事项段的无保留意见审计报告。强调事项基本情况为:2007年3月起深中冠公司停产并遣散大部分员工,公司已停止印染业务经营或仅依靠房产出租维持日常运作。持续经营能力仍然存在重大不确定性。
    二、注册会计师对该事项的基本意见
    我所接受委托,业已完成了深圳中冠纺织印染股份有限公司(以下简称中冠公司)2012年度财务报表的审计工作,对其2012年财务报表出具了带强调事项段的无保留意见的审计报告。根据《公开发行证券的公司信息披露编报规则第14号-非标准无保留审计意见及其涉及事项的处理》及《深圳证券交易所股票上市规则》的规定,现将有关情况说明如下:
    在审计过程中注意到,深中冠公司印染厂已于2007年3月停产并遣散了大部分员工,公司目前仅有少量房产出租业务。
    中冠公司控制的五家子公司目前均已停止经营或者依靠房产出租维持日常运作。中冠公司2007年拟用部分机器设备投资南京东亚纺织印染有限公司,该项投资计划一直未实施,拟投资设备一直闲置存放在中
                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文冠公司。2012年6月4日,中冠公司向江苏省高级人民法院提起诉讼,要求解除与被告的关于投资南京项目的合同、协议。基于上述情况,我们认为中冠公司持续经营能力存在重大不确定性,故我所就上述情况在审计报告中进行了强调说明,出具了带强调事项段的无保留意见审计报告,强调说明涉及的事项没有明显违反企业会计准则及其相关信息披露规范性规定。
      三、公司董事会、监事会和管理层对该事项的意见
      公司董事会、监事会和管理层认为,公司深圳印染厂已经停产,公司主要子公司已停止经营或者依靠房产出租维持日常运作,深中冠公司拟用部分机器设备投资南京东亚纺织印染有限公司,因对方原因及行业前景发生变化,加之合作各方对我方增资的具体事宜产生分歧,合作难以进行下去。虽然我方多次派员到南京协商,但未能达成一致意见,故向所属管辖地人民法院提起诉讼。
      四、该事项对上市公司的影响程度
      事件对公司的生产经营活动和持续发展产生重大影响,鉴于公司2011年、2012年连续两个会计年度审计净利润均为负值,根据《深圳证券交易所股票上市规则》等有关规定,深圳证券交易所于2013年4月24日对公司股票实施“退市风险警示”的特别处理。
      根据《深圳证券交易所股票上市规则的规定》如果公司2013年度经审计的净利润仍为负数,公司股票将自2013年年度报告公告之日起暂停上市,在法定期限内披露的最近一期年度报告仍不能扭亏,公司股票将面临终止上市的风险。
      五、消除该事项及其影响的可能性
      为争取撤销退市风险警示特别处理,2013 年公司将通过各种措施,努力提高运行效率增加效益,全力以赴将“扭亏转盈”作为年度生产经营的首要目标。
      六、消除该事项及其影响的具体措施
      公司抱着积极慎重地态度一直在寻找新的业务方向,力争寻找有效办法,争取在2013年实现“扭亏转盈”。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况□ 适用 √ 不适用公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。八、本报告期利润分配及资本公积金转增股本预案
                                  利润分配或资本公积金转增预案的详细情况说明
                                                     无九、报告期内接待调研、沟通、采访等活动登记表
                                                                                     谈论的主要内容及提供的
    接待时间           接待地点        接待方式       接待对象类型       接待对象
                                                                                              资料
    2013 年 04 月 24 日 公司董秘办     电话沟通         个人             投资者         询问公司有无重组事宜
    2013 年 05 月 06 日 公司董秘办     电话沟通         个人             投资者         询问公司现状
                                                   深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                                                          询问公司何时召开股东大
    2013 年 05 月 30 日 公司董秘办   电话沟通   个人         投资者
                                                                          会
                                                                          询问在股市大跌之日公司
    2013 年 06 月 04 日 公司董秘办   电话沟通   个人         投资者
                                                                          股价为何还能上涨
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                             第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《深圳证券交易所股票上市规则》、《上市公司治理准则》和中国证监会有关法律法规的要求,不断完善公司法人治理结构、规范公司运作。公司按照上市公司治理专项活动的相关规定以及中国证监会、深圳证监局的要求,建立健全内部控制管理和制度,持续深入开展公司治理活动,进一步规范公司运作,提高公司管理水平。公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。
    报告期内,公司进一步增加信息透明度,做好投资者保护宣传工作。利用电话、电子邮件、特别是深交所投资者互动平台,及时解答投资者的问题,做好与中小投资者的互动交流,让中小投资者能更好地了解公司。提高上市公司的透明度。
    报告期内,公司参加了深圳证监局召开的“深圳上市公司内幕交易防控工作会议”,会后对全体董事、监事、高级管理人员及其他可以接触内幕信息岗位的工作人员进行了培训,使参与培训人员充分认识到打击内幕交易行为的重要意义。公司经自查未发现相关人员利用内幕信息从事内幕交易或者建议他人利用内幕信息进行交易的情况,不存在内幕信息发生泄露的情况,公司不存在向大股东、实际控制人提供未公开信息等治理非规范情况,公司不存在因内幕信息知情人登记制度执行或涉嫌内幕交易受到监管部门的查处和责令整改的情形。二、重大诉讼仲裁事项√ 适用 □ 不适用
                       涉案金额   是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
    诉讼(仲裁)基本情况                                                                          披露日期      披露索引
                       (万元)       负债        进展      结果及影响      执行情况2012 年 6 月 4 日,深圳中冠纺织印染股份有限公司(以下
    简称“公司”)向江苏                                                                                    公告号
    省高级人民法院提                                                                                        2012-0614
    起诉讼,要求解除公                                                                                      《证券时
    司与南京东亚纺织                                尚未开庭                                  2012 年 06 月 报》、《香港商
                        4,792          否
    印染有限公司、南京                                审理                                    16 日         报》和巨潮资
    东亚投资发展集团                                                                                        询网
    有限公司、香港耀骏                                                                                      (http:www.c
    行有限公司等三被                                                                                        ninfo.com)告所签的合同、协议,并由三被告连带赔偿原告经济损失
                                                                         深圳中冠纺织印染股份有限公司 2013 半年度报告全文人民币47,922,902.92 元;且由被告方承担诉讼费。2012 年 6 月 14日公司收到江苏省高级人民法院出具的(2012)苏商外初字第 0002 号《受理起诉及告知合议庭组成通知书》。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、资产交易事项1、出售资产情况
                                     本期初              资产出
                                     起至出              售为上                   与交易
                                     售日该              市公司                   对方的 所涉及 所涉及
                                              出售对
                           交易价 资产为                 贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                                 公司的                                                       披露日 披露索
                    出售日 格(万 上市公                 净利润 售定价 关联交 系(适 产权是 债务是
    方      资产                                影响                                                           期       引
                            元)     司贡献              占净利   原则      易    用关联 否已全 否已全
                                              (注 3)
                                     的净利              润总额                   交易情 部过户 部转移
                                     润(万              的比例                      形)
                                      元)                (%)五、重大关联交易1、其他重大关联交易上市公司应收关联方款项
                                                                                                                    单位: 元
         项目名称                  关联方                         期末                                 期初
                                                       账面余额           坏账准备          账面余额          坏账准备
    应收账款                  深业华联(香港)有               299,428.00        299,428.00       299,428.00           299,428.00
                          限公司上市公司应付关联方款项
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                                                                                                   单位: 元
             项目名称                       关联方                     期末金额                         期初金额
    其他应付款                       华联发展集团有限公司                        15,104,652.00                  24,748,412.00
    其他应付款                       深圳市华联置业集团有限公                      700,734.00                      700,734.00
                                 司重大关联交易临时报告披露网站相关查询
              临时公告名称                       临时公告披露日期                    临时公告披露网站名称六、重大合同及其履行情况七、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
               承诺事项                    承诺方       承诺内容          承诺时间           承诺期限        履行情况
                                                     在股改限售股
                                                     份上市流通时
                                                     承诺:1、如果
                                                     计划未来通过
                                                     证券交易所出
                                                     售所持股份、并
                                                     于第一笔减持
                                      华联控股股份   起六个月内减
                                      有限公司/深圳 持数量达到 5%
                                      市纺织(集团) 的,将于第一次
               股改承诺                                                2006.3.24      有效中              履行中
                                      股份有限公司/ 减持前两个交
                                      华联发展集团   易日内通过公
                                      有限公司       司对外披露出
                                                     售提示性公告;
                                                     2、严格遵守《上
                                                     市公司解除限
                                                     售存量股份转
                                                     让指导意见》和
                                                     深圳证券交易
                                                     所有关规定。收购报告书或权益变动报告书中所作承
                                      不适用诺
    资产重组时所作承诺                    不适用
    首次公开发行或再融资时所作承诺        不适用
    其他对公司中小股东所作承诺            不适用
    承诺是否及时履行                      是
                                                     深圳中冠纺织印染股份有限公司 2013 半年度报告全文八、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否九、其他重大事项的说明
       《深圳中冠纺织印染股份有限公司诉讼事项的公告》,编号:2012-0614,公告日期2012年6月16日,巨潮资讯网(www.cninfo.com.cn),公司董事会敬请广大投资者注意投资风险。链接http://www.cninfo.com.cn/finalpage/2012-06-16/61144742.PDF
                                                                   深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                 第六节 股份变动及股东情况一、股份变动情况
                          本次变动前                    本次变动增减(+,-)                          本次变动后
                                                                   公积金转
                         数量        比例(%) 发行新股   送股                   其他       小计         数量        比例(%)
                                                                      股
    一、有限售条件股份              0        0%         0          0           0          0          0            0         0%
    1、国家持股                     0        0%         0          0           0          0          0            0         0%
    2、国有法人持股                 0        0%         0          0           0          0          0            0         0%
    3、其他内资持股                 0        0%         0          0           0          0          0            0         0%
    其中:境内法人持股              0        0%         0          0           0          0          0            0         0%
    境内自然人持股              0        0%         0          0           0          0          0            0         0%
    4、外资持股                     0        0%         0          0           0          0          0            0         0%
    其中:境外法人持股              0        0%         0          0           0          0          0            0         0%
    境外自然人持股              0        0%         0          0           0          0          0            0         0%
    5、高管股份                     0        0%         0          0           0          0          0            0         0%
                       169,142,3                                                                     169,142,3
    二、无限售条件股份                      100%        0          0           0          0          0                    100%
                                56                                                                            56
                       99,720,45                                                                     99,720,45
    1、人民币普通股                       58.96%        0          0           0          0          0                  58.96%
                                3                                                                             3
                       69,421,90                                                                     69,421,90
    2、境内上市的外资股                   41.04%        0          0           0          0          0                  41.04%
                                3                                                                             3
    3、境外上市的外资股             0        0%         0          0           0          0          0            0         0%
    4、其他                         0        0%         0          0           0          0          0            0         0%
                       169,142,3                                                                     169,142,3
    三、股份总数                            100%        0          0           0          0          0                    100%
                                56                                                                            56股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用
                                                                       深圳中冠纺织印染股份有限公司 2013 半年度报告全文公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                单位:股
    报告期末股东总数                                                                                                     9,365
                                             持股 5%以上的股东持股情况
                                                             报告期 持有有                          质押或冻结情况
                                                                                  持有无限售
                                  持股比例     报告期末持 内增减 限售条
    股东名称       股东性质                                                      条件的股份
                                     (%)      股数量       变动情 件的股                      股份状态      数量
                                                                                    数量
                                                                  况    份数量华联控股股份有
                 境内非国有法人       25.51%    43,141,032 0                  0    43,141,032限公司STYLE-SUCCES
                 境外法人             14.46%    24,466,029 0                  0    24,466,029S LIMITED深圳市纺织(集
                                                             -2,275,1
    团)股份有限公    国有法人              4.11%     6,958,246                    0     6,958,246
                                                             48司富冠投资有限公司
                 境外法人              3.62%     6,114,556 0                  0     6,114,556
    华联发展集团有                                               -140,00
                 境内非国有法人        3.36%     5,681,089                    0     5,681,089
    限公司                                                       0柳州佳力房地产
    开发有限责任公 境内非国有法人          2.49%     4,220,000 0                  0     4,220,000司
    曾颖             境内自然人            1.21%     2,039,600 0                  0     2,039,600柳州瑞恒机电有
                 境内非国有法人        1.01%     1,703,000 -7,000             0     1,703,000限责任公司
                                                             +1,005,
    秦玉岩           境内自然人            0.59%     1,005,376                    0     1,005,376
                                                             376
                                                             -625,00
    忻英杰           境外自然人            0.54%      909,962                     0       909,962
                                                             0战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    上述股东关联关系或一致行动的     上述第一大股东“华联控股股份有限公司”及第四大股东“富冠投资有限公司”,其控
    说明                             股股东是“华联发展集团有限公司”,其他流通股东不知其是否存在关联关系。
                                         前 10 名无限售条件股东持股情况
                                                                                              股份种类
              股东名称                   报告期末持有无限售条件股份数量
                                                                                      股份种类           数量
    华联控股股份有限公司                                                 43,141,032 人民币普通股             43,141,032
    STYLE-SUCCESS LIMITED                                                24,466,029 境内上市外资股           24,466,029
    深圳市纺织(集团)股份有限公司                                          6,958,246 人民币普通股              6,958,246
    富冠投资有限公司                                                          6,114,556 境内上市外资股        6,114,556
    华联发展集团有限公司                                                  5,681,089 人民币普通股              5,681,089柳州佳力房地产开发有限责任公
                                                                      4,220,000 人民币普通股              4,220,000司
    曾颖                                                                  2,039,600 境内上市外资股            2,039,600
    柳州瑞恒机电有限责任公司                                              1,703,000 人民币普通股              1,703,000
    秦玉岩                                                                1,005,376 境内上市外资股            1,005,376
    忻英杰                                                                     909,962 境内上市外资股          909,962前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 上述第一大股东“华联控股股份有限公司”及第四大股东“富冠投资有限公司”,其控前 10 名股东之间关联关系或一致 股股东是“华联发展集团有限公司”,其他流通股东不知其是否存在关联关系。行动的说明参与融资融券业务股东情况说明
                                 无(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员离职和解聘情况
    姓名           担任的职务     类型           日期                           原因
      无
                                                          深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                         第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                  单位:元
                 项目                        期末余额                             期初余额流动资产:
    货币资金                                            48,768,467.00                        52,227,262.00
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                                     0.00                         1,500,000.00
    应收账款                                              744,712.00                           744,712.00
    预付款项                                               15,867.00                           176,443.00
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                                                    38,414.00
    应收股利
    其他应收款                                            339,073.00                           260,005.00
    买入返售金融资产
    存货                                                  101,536.00                           101,536.00
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                            49,969,655.00                        55,048,372.00
                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产        564,228.00                           751,542.00
    持有至到期投资
    长期应收款
    长期股权投资          65,712,614.00                        65,784,312.00
    投资性房地产          29,488,804.00                        31,041,484.00
    固定资产              12,204,036.00                        12,416,459.00
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产               1,840,611.00                         1,860,764.00
    开发支出
    商誉                   5,099,624.00                         5,099,624.00
    长期待摊费用
    递延所得税资产
    其他非流动资产
    非流动资产合计           114,909,917.00                       116,954,185.00
    资产总计                 164,879,572.00                       172,002,557.00流动负债:
    短期借款
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款               3,214,947.00                         3,239,571.00
    预收款项               7,827,624.00                         2,778,488.00
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            776,279.00                           766,680.00
    应交税费               1,617,381.00                         1,622,074.00
                                       深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    应付利息
    应付股利                         1,215,946.00                         1,215,946.00
    其他应付款                     22,676,923.00                         32,227,317.00
    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                     3,922,263.00                         1,547,263.00
    流动负债合计                        41,251,363.00                         43,397,339.00非流动负债:
    长期借款                          953,576.00                          1,033,936.00
    应付债券
    长期应付款                       8,338,729.00                         8,488,953.00
    专项应付款
    预计负债
    递延所得税负债                    753,092.00                           766,660.00
    其他非流动负债                    836,792.00                           836,792.00
    非流动负债合计                      10,882,189.00                         11,126,341.00
    负债合计                            52,133,552.00                         54,523,680.00所有者权益(或股东权益):
    实收资本(或股本)            169,142,356.00                        169,142,356.00
    资本公积                       39,664,228.00                         39,790,784.00
    减:库存股
    专项储备
    盈余公积                       26,704,791.00                         26,704,791.00
    一般风险准备
    未分配利润                    -120,397,547.00                      -116,273,941.00
    外币报表折算差额                 -994,294.00                           -511,599.00
    归属于母公司所有者权益合计         114,119,534.00                        118,852,391.00
    少数股东权益                    -1,373,514.00                        -1,373,514.00
    所有者权益(或股东权益)合计       112,746,020.00                        117,478,877.00负债和所有者权益(或股东权益)总
                                   164,879,572.00                        172,002,557.00计
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    法定代表人:胡永峰                       主管会计工作负责人:张金良                    会计机构负责人:任长征2、母公司资产负债表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                       单位:元
                 项目                             期末余额                             期初余额流动资产:
    货币资金                                                 12,706,881.00                        17,293,509.00
    交易性金融资产
    应收票据                                                                                       1,500,000.00
    应收账款
    预付款项
    应收利息
    应收股利
    其他应收款                                               82,874,786.00                        72,818,786.00
    存货                                                       101,536.00                           101,536.00
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                                 95,683,203.00                        91,713,831.00非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                             36,788,953.00                        36,788,953.00
    投资性房地产                                              4,892,161.00                         5,060,748.00
    固定资产                                                  9,118,735.00                         9,145,661.00
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                                  1,840,611.00                         1,860,764.00
    开发支出
    商誉
                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产
    其他非流动资产
    非流动资产合计                52,640,460.00                        52,856,126.00
    资产总计                     148,323,663.00                       144,569,957.00流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                     113,343.00                           113,344.00
    预收款项                   7,052,540.00                         2,002,540.00
    应付职工薪酬                720,836.00                           735,970.00
    应交税费                    565,517.00                           573,074.00
    应付利息
    应付股利
    其他应付款                  895,076.00                           884,092.00
    一年内到期的非流动负债
    其他流动负债               3,922,263.00                         1,547,263.00
    流动负债合计                  13,269,575.00                         5,856,283.00非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债             4,180,138.00                         4,180,138.00
    其他非流动负债              836,792.00                           836,792.00
    非流动负债合计                 5,016,930.00                         5,016,930.00
    负债合计                      18,286,505.00                        10,873,213.00所有者权益(或股东权益):
    实收资本(或股本)       169,142,356.00                       169,142,356.00
    资本公积                  31,606,598.00                        31,606,598.00
    减:库存股
    专项储备
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    盈余公积                                                 26,309,287.00                         26,309,287.00
    一般风险准备
    未分配利润                                              -97,021,083.00                        -93,361,497.00
    外币报表折算差额
    所有者权益(或股东权益)合计                                 130,037,158.00                        133,696,744.00负债和所有者权益(或股东权益)总
                                                             148,323,663.00                        144,569,957.00计
    法定代表人:胡永峰                       主管会计工作负责人:张金良                     会计机构负责人:任长征3、合并利润表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                         单位:元
                  项目                            本期金额                              上期金额
    一、营业总收入                                                 4,990,626.00                          5,019,787.00
    其中:营业收入                                            4,990,626.00                          5,019,787.00
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                 6,628,035.00                          6,669,607.00
    其中:营业成本                                            2,073,313.00                          2,199,834.00
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                        230,666.00                            158,799.00
          销售费用
          管理费用                                             4,050,058.00                          4,358,499.00
          财务费用                                              273,998.00                             -47,525.00
          资产减值损失
    加:公允价值变动收益(损失以
                                                                                                       -13,510.00“-”号填列)
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文
            投资收益(损失以“-”
                                                               -71,083.00                           428,646.00号填列)
            其中:对联营企业和合营
                                                               -71,083.00                           417,624.00企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           -1,708,492.00                        -1,234,684.00
       加:营业外收入                                            3,929.00                            29,563.00
       减:营业外支出                                        2,419,043.00                          2,982,015.00
            其中:非流动资产处置损
                                                                19,043.00                                  0.00失四、利润总额(亏损总额以“-”号
                                                             -4,123,606.00                        -4,187,136.00填列)
       减:所得税费用
    五、净利润(净亏损以“-”号填列)                           -4,123,606.00                        -4,187,136.00
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                            -4,123,606.00                        -4,187,136.00
       少数股东损益
    六、每股收益:                                       --                                   --
       (一)基本每股收益                                             -0.02                               -0.02
       (二)稀释每股收益                                             -0.02                               -0.02
    七、其他综合收益                                              -609,251.00                           -119,197.00
    八、综合收益总额                                             -4,732,857.00                        -4,306,333.00
       归属于母公司所有者的综合收益
                                                             -4,732,857.00                        -4,306,333.00总额
       归属于少数股东的综合收益总额
    法定代表人:胡永峰                       主管会计工作负责人:张金良                    会计机构负责人:任长征4、母公司利润表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                       单位:元
                 项目                             本期金额                             上期金额
    一、营业收入                                                   908,470.00                           741,567.00
       减:营业成本                                            168,586.00                           239,378.00
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文
         营业税金及附加                                         76,269.00                                  0.00
         销售费用
         管理费用                                            2,688,880.00                          2,901,344.00
         财务费用                                             -770,606.00                          -633,443.00
         资产减值损失
    加:公允价值变动收益(损失以
                                                                      0.00                           -13,510.00“-”号填列)
         投资收益(损失以“-”号
                                                                      0.00                           11,022.00填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                           -1,254,659.00                        -1,768,200.00
    加:营业外收入                                              2,000.00                             5,174.00
    减:营业外支出                                          2,406,927.00                          2,982,015.00
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                             -3,659,586.00                        -4,745,041.00填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                           -3,659,586.00                        -4,745,041.00
    五、每股收益:                                       --                                   --
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                             -3,659,586.00                        -4,745,041.00
    法定代表人:胡永峰                       主管会计工作负责人:张金良                    会计机构负责人:任长征5、合并现金流量表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                       单位:元
                 项目                             本期金额                             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                            6,412,358.00                          5,167,056.00
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
                                     深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金    598,048.00                           559,535.00
    经营活动现金流入小计                7,010,406.00                         5,726,591.00
    购买商品、接受劳务支付的现金
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                    1,414,058.00                         1,550,781.00金
    支付的各项税费                 1,058,641.00                         1,054,536.00
    支付其他与经营活动有关的现金   2,588,267.00                         2,955,285.00
    经营活动现金流出小计                5,060,966.00                         5,560,602.00
    经营活动产生的现金流量净额          1,949,440.00                          165,989.00二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                                              21,841.00
    处置固定资产、无形资产和其他
                                    5,087,000.00                           30,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                5,087,000.00                           51,841.00
    购建固定资产、无形资产和其他
                                      62,063.00                            83,272.00长期资产支付的现金
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
       投资支付的现金
       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                                             62,063.00                            83,272.00
    投资活动产生的现金流量净额                                    5,024,937.00                            -31,431.00三、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
       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
       偿还债务支付的现金                                    10,000,000.00
       分配股利、利润或偿付利息支付的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                         10,000,000.00
    筹资活动产生的现金流量净额                                   -10,000,000.00四、汇率变动对现金及现金等价物的
                                                               -433,172.00                           132,554.00影响
    五、现金及现金等价物净增加额                                  -3,458,795.00                          267,112.00
       加:期初现金及现金等价物余额                          52,227,262.00                         53,399,316.00
    六、期末现金及现金等价物余额                                 48,768,467.00                         53,666,428.00
    法定代表人:胡永峰                       主管会计工作负责人:张金良                     会计机构负责人:任长征6、母公司现金流量表编制单位:深圳中冠纺织印染股份有限公司
                                                                                                        单位:元
                 项目                             本期金额                              上期金额一、经营活动产生的现金流量:
                                      深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金    2,408,470.00                          856,782.00
    收到的税费返还
    收到其他与经营活动有关的现金    1,009,229.00                          702,760.00
    经营活动现金流入小计                 3,417,699.00                         1,559,542.00
    购买商品、接受劳务支付的现金
    支付给职工以及为职工支付的现
                                      990,236.00                           919,417.00金
    支付的各项税费                   466,148.00                           453,953.00
    支付其他与经营活动有关的现金    1,619,943.00                         2,066,267.00
    经营活动现金流出小计                 3,076,327.00                         3,439,637.00
    经营活动产生的现金流量净额            341,372.00                         -1,880,095.00二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                                               21,841.00
    处置固定资产、无形资产和其他
                                     5,072,000.00                           30,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                 5,072,000.00                           51,841.00
    购建固定资产、无形资产和其他长期资产支付的现金
    投资支付的现金
    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
    投资活动产生的现金流量净额           5,072,000.00                           51,841.00三、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
    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
    偿还债务支付的现金             10,000,000.00
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                           10,000,000.00
    筹资活动产生的现金流量净额                                    -10,000,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                   -4,586,628.00                                   -1,828,254.00
       加:期初现金及现金等价物余额                            17,293,509.00                                   21,483,163.00
    六、期末现金及现金等价物余额                                   12,706,881.00                                   19,654,909.00
    法定代表人:胡永峰                         主管会计工作负责人:张金良                           会计机构负责人:任长征7、合并所有者权益变动表编制单位:深圳中冠纺织印染股份有限公司本期金额
                                                                                                                    单位:元
                                                                     本期金额
                                                   归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他       权益       益合计
                                         积       股     备     积       险准备    利润
                             股本)
                             169,142 39,790,7                  26,704,             -116,27 -511,59 -1,373,51 117,478,87一、上年年末余额
                              ,356.00    84.00                 791.00             3,941.00      9.00       4.00         7.00
       加:会计政策变更
           前期差错更正
           其他
                             169,142 39,790,7                  26,704,             -116,27 -511,59 -1,373,51 117,478,87二、本年年初余额
                              ,356.00    84.00                 791.00             3,941.00      9.00       4.00         7.00
    三、本期增减变动金额(减少              -126,55                                   -4,123,6 -482,69                -4,732,857.
    以“-”号填列)                           6.00                                     06.00       5.00                      00
                                                                                  -4,123,6                        -4,123,606.(一)净利润
                                                                                    06.00                                 00
                                        -126,55                                              -482,69              -609,251.0(二)其他综合收益
                                           6.00                                                 5.00                        0
                                        -126,55                                   -4,123,6 -482,69                -4,732,857.上述(一)和(二)小计
                                           6.00                                     06.00       5.00                      00
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                169,142 39,664,2                26,704,            -120,39 -994,29 -1,373,51 112,746,02四、本期期末余额
                                ,356.00    28.00                 791.00            7,547.00     4.00       4.00       0.00上年金额
                                                                                                                  单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他      权益      益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                169,142 39,742,4                26,704,             -116,02 -515,91 -1,373,51 117,673,58一、上年年末余额
                                ,356.00    73.00                 791.00            6,610.00     4.00       4.00       2.00
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文
          前期差错更正
          其他
                             169,142 39,742,4     26,704,        -116,02 -515,91 -1,373,51 117,673,58二、本年年初余额
                             ,356.00     73.00    791.00        6,610.00       4.00   4.00        2.00
    三、本期增减变动金额(减少             48,311.0                  -247,33                     -194,705.0
                                                                           4,315.00
    以“-”号填列)                             0                      1.00                             0
                                                                 -247,33                     -247,331.0(一)净利润
                                                                    1.00                             0
                                       48,311.0
    (二)其他综合收益                                                         4,315.00          52,626.00
                                             0
                                       48,311.0                  -247,33                     -194,705.0
    上述(一)和(二)小计                                                     4,315.00
                                             0                      1.00                             0(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             169,142 39,790,7     26,704,        -116,27 -511,59 -1,373,51 117,478,87四、本期期末余额
                             ,356.00     84.00    791.00        3,941.00       9.00   4.00        7.00
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    法定代表人:胡永峰                          主管会计工作负责人:张金良                        会计机构负责人:任长征8、母公司所有者权益变动表编制单位:深圳中冠纺织印染股份有限公司本期金额
                                                                                                                单位:元
                                                                    本期金额
              项目              实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备         润          益合计
                              169,142,35 31,606,598                      26,309,287              -93,361,49 133,696,74一、上年年末余额
                                     6.00         .00                           .00                      7.00       4.00
       加:会计政策变更
           前期差错更正
           其他
                              169,142,35 31,606,598                      26,309,287              -93,361,49 133,696,74二、本年年初余额
                                     6.00         .00                           .00                      7.00       4.00
    三、本期增减变动金额(减少                                                                      -3,659,586. -3,659,586.
    以“-”号填列)                                                                                          00         00
                                                                                                -3,659,586. -3,659,586.(一)净利润
                                                                                                          00         00(二)其他综合收益
                                                                                                -3,659,586. -3,659,586.上述(一)和(二)小计
                                                                                                          00         00(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               169,142,35 31,606,598                    26,309,287            -97,021,08 130,037,15四、本期期末余额
                                     6.00        .00                           .00                 3.00          8.00上年金额
                                                                                                             单位:元
                                                                    上年金额
              项目             实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                             准备       润          益合计
                               169,142,35 31,606,598                    26,309,287            -90,792,58 136,265,65一、上年年末余额
                                     6.00         .00                          .00                    3.00       8.00
       加:会计政策变更
           前期差错更正
           其他
                               169,142,35 31,606,598                    26,309,287            -90,792,58 136,265,65二、本年年初余额
                                     6.00         .00                          .00                    3.00       8.00
    三、本期增减变动金额(减少以                                                                 -2,568,914. -2,568,914.
    “-”号填列)                                                                                         00          00
                                                                                             -2,566,647. -2,566,647.(一)净利润
                                                                                                       00          00
    (二)其他综合收益                                                                             -2,267.00     -2,267.00
                                                                                             -2,568,914. -2,568,914.上述(一)和(二)小计
                                                                                                       00          00(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                            169,142,35 31,606,598                     26,309,287           -93,361,49 133,696,74四、本期期末余额
                                  6.00         .00                           .00                7.00        4.00
    法定代表人:胡永峰                       主管会计工作负责人:张金良                    会计机构负责人:任长征三、公司基本情况
    深圳中冠纺织印染股份有限公司(以下简称本公司,在包括子公司的时候简称本集团)前身为新南印染厂有限公司,成立于1980年,系深圳首家外商独资企业,1984年4月,新南印染厂有限公司变更为外商合资企业,更名为深圳中冠印染有限公司。1991年11月19日,经深圳市政府批准,深圳中冠印染有限公司改组成为股份有限公司并更名为深圳中冠纺织印染股份有限公司。
    本公司发行的境内上市人民币普通股(“A”股,股票代码:000018)和境内上市外资股(“B”股,股票代码:200018)于1992年在深圳证券交易所上市交易。
    截止2013年6月30日,本公司总股本为169,142,356股,其中流通A股99,720,453股,流通B股69,421,903股。华联控股股份有限公司(以下简称华联控股)持有A股43,141,032股,占总股本的25.51%,为本公司的控股股东;华联发展集团有限公司(以下简称华联集团)持有流通A股5,681,089股,占总股本的3.36%。华联集团持有华联控股31.32%的股本,对华联控股具有控制权,因而华联集团为本公司的实际控制人。
    于2013年6月30日,本公司的子公司包括中冠印染(香港)有限公司(以下简称香港中冠公司)、盛中企业有限公司(以下简称盛中公司)、 深圳市东亚中冠纺织印染有限公司(以下简称深圳东亚公司)、深圳南华印染有限公司(以下简称南华公司)及南华印染的子公司兴业有限公司(以下简称兴业公司)。本公司属纺织印染行业,经营范围主要为:各类纯棉、纯麻、涤棉、麻棉、混纺高档面料以及成衣产品的印染生产、加工和销售业务。本公司注册地址:深圳市龙岗区葵涌镇白石岗葵鹏路26号。法定代表人:胡永峰。
                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本集团财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则》及相关规定,并基于本附注“重要会计政策、会计估计”所述会计政策和估计编制。2、遵循企业会计准则的声明
    本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司及本集团的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本集团的会计期间为公历1月1日至12月31日。4、记账本位币
    除本公司、子公司南华公司和深圳东亚公司以人民币为记账本位币外,其余子公司的记账本位币为港币。5、合并财务报表的编制方法(1)合并财务报表的编制方法1.合并范围的确定原则
    本集团将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。
    2.合并财务报表所采用的会计方法
    本集团合并财务报表是按照《企业会计准则第33号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务
                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文6、现金及现金等价物的确定标准
    本集团现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限不超过3个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。7、外币业务和外币报表折算(1)外币业务
    本集团外币交易按交易发生日的即期汇率将外币金额折算为记账本位币金额。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为记账本位币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算为记账本位币,所产生的折算差额,作为公允价值变动直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。(2)外币财务报表的折算
    本集团以港币为记账本位币的子公司,财务报表折算为人民币反映,在进行报表折算时,对资产负债项目采用资产负债表日的即期汇率折算,除未分配利润外的股东权益类项目采用发生日的即期汇率折算,利润表中的收入与费用项目,采用交易发生日的即期汇率的近似汇率折算。上述折算产生的外币报表折算差额,在股东权益项目下单独列示。
    本年度1月1日,由于本公司及子公司南华公司的主要产生和支出现金的环境均为人民币,变更记账本位币,由原来的港币变更为人民币。变更时采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。折算后的金额作为以新的记账本位币计量的历史成本。
    现金流量表采用现金流量发生日的即期汇率的近似汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。8、金融工具(1)金融工具的分类
    本集团按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、应收款项及可供出售金融资产四大类。
                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。
    持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。
    贷款和应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。
    可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。(2)金融工具的确认依据和计量方法
    金融资产于本集团成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益,其他金融资产的相关交易费用计入初始确认金额。
    以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;贷款和应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。
    以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。
    除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动直接计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算的利息,以及被投资单位宣告发放的与可供出售权益工具投资相关的现金股利,作为投资收益计入当期损益。(3)金融资产转移的确认依据和计量方法
    金融资产满足下列条件之一的,予以终止确认:①收取该金融资产现金流量的合同权利终止;②该金融资产已转移,且本集团将金融资产所有权上几乎所有的风险和报酬转移给转入方; ③该金融资产已转移,虽然本集团既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产控制的,则按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
                                                   深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值,与因转移而收到的对价及原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将因转移而收到的对价及应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和,与分摊的前述账面金额的差额计入当期损益。(4)金融负债终止确认条件
    本集团的金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
    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初始确认时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,按照公允价值进行后续计量,公允价值变动形成的利得或损失以及与该金融负债相关的股利和利息支出计入当期损益。
    其他金融负债采用实际利率法,按照摊余成本进行后续计量。
    当金融负债的现时义务全部或部分已经解除时,终止确认该金融负债或义务已解除的部分。终止确认部分的账面价值与支付的对价之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    金融工具存在活跃市场的,活跃市场中的市场报价用于确定其公允价值。在活跃市场上,本集团已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本集团拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。最近交易日后经济环境发生了重大变化时,参考类似金融资产或金融负债的现行价格或利率,调整最近交易的市场报价,以确定该金融资产或金融负债的公允价值。本集团有足够的证据表明最近交易的市场报价不是公允价值的,对最近交易的市场报价作出适当调整,以确定该金融资产或金融负债的公允价值。
    金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除以公允价值计量且其变动计入当期损益的金融资产外,本集团于资产负债表日对其他金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。9、应收款项坏账准备的确认标准和计提方法
    本集团将下列情形作为应收款项坏账损失确认标准:债务单位撤销、破产、资不抵债、现金流量严重不足、发生严重自然灾害等导致停产而在可预见的时间内无法偿付债务等;债务单位逾期未履行偿债义务超过三年;其他确凿证据表明确实无法收回或收回的可能性不大。对可能发生的坏账损失采用备抵法核算,期末按个别认定法计提坏账准备,计入当期损益。对于有确凿证据表明确实无法收回的应收款项,经本集团按规定程序批准后列作坏账损失,冲销提取的坏账准备。(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                         将单项金额超过 100 万元的应收款项视为重大应收款项
                                                         根据其未来现金流量现值低于其账面价值的差额,计提坏单项金额重大并单项计提坏账准备的计提方法
                                                         账准备(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
             组合名称                                                     确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                以应收款项的账龄为信用风险特征划分组合
    关联方组合                   其他方法                  应收款项与交易对象关系为信用风险特征划分组合
    押金组合                     其他方法                  以应收款项的款项性质为信用风险特征划分组合组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
               账龄                应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                         3%                                           3%
    1-2 年                                                    10%                                          10%
    2-3 年                                                    50%                                          50%
    3 年以上                                                  100%                                         100%组合中,采用余额百分比法计提坏账准备的
                                                           深圳中冠纺织印染股份有限公司 2013 半年度报告全文□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                    组合名称                                          方法说明
                                           关联方与本集团存在特殊关系(如合营、联营等),预计其未来现金流量关联方组合
                                           现值与其账面价值的差额很小,一般不计提坏账准备
                                           包括房租押金、采购押金及备用金等,预计其未来现金流量现值与其账押金组合
                                           面价值的差额很小,一般不计提坏账准备(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               单项金额不重大且按照组合计提坏账准备不能反映其风险特征的应收款项
    坏账准备的计提方法                   根据其未来现金流量现值低于其账面价值的差额,计提坏账准备10、存货(1)存货的分类本集团存货主要包括原材料、包装物、低值易耗品、在产品、库存商品等。(2)发出存货的计价方法计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。
    库存商品、在产品和用于出售的材料等直接用于出售的商品存货,其可变现净值按该存货的估计售价减去估计的销售费用和相关税费后的金额确定;用于生产而持有的材料存货,其可变现净值按所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定。(4)存货的盘存制度盘存制度:永续盘存制
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法11、长期股权投资(1)投资成本的确定
         长期股权投资主要包括本集团持有的能够对被投资单位实施控制、共同控制或重大影响的权益性投资,以及对被投资单位不具有控制、共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资。通过同一控制下的企业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投资成本。通过非同一控制下的企业合并取得的长期股权投资,以在合并(购买)日为取得对被合并(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作为合并成本。除上述通过企业合并取得的长期股权投资外,以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本;以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本;投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本;以债务重组、非货币性资产交换等方式取得的长期股权投资,按相关会计准则的规定确定投资成本。(2)后续计量及损益确认
         本集团对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可
    供出售金融资产核算。        采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资
    的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。        在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本集团的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净
    利润进行调整后确认。        对于首次执行日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关
    的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。        本集团对因减少投资等原因对被投资单位不再具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的,或因处置投资等原因对被投资单位不再具有控制但能够对被投
    资单位实施共同控制或重大影响的长期股权投资,改按权益法核算。        处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。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投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营
    企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。        重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为本集团直接或通过子公司间接拥有被投资单位 20%(含)以上但低于 50%的表决权股份,如果有明确证据表明该种情况下不能
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文参与被投资单位的生产经营决策,则不能形成重大影响。(4)减值测试方法及减值准备计提方法
    本集团于每一资产负债表日对长期股权投资、固定资产、在建工程、使用寿命有限的无形资产等项目进行检查,当存在下列迹象时,表明资产可能发生了减值,本集团将进行减值测试。对商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年末均进行减值测试。难以对单项资产的可收回金额进行测试的,以该资产所属的资产组或资产组组合为基础测试。减值测试后,若该资产的账面价值超过其可收回金额,其差额确认为减值损失,上述资产的减值损失一经确认,在以后会计期间不予转回。资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较
    高者。        出现减值的迹象如下:       (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用
    而预计的下跌;       (2)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大
    变化,从而对企业产生不利影响;         (3)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产
    预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;         (4)有证据表明资产已经陈旧过时或者其实体
    已经损坏;       (5)资产已经或者将被闲置、终止使用或者计划提前处置;       (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预
    计金额等;       (7)其他表明资产可能已经发生减值的迹象。12、投资性房地产
       本集团投资性房地产为已出租的建筑物。
    本集团投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;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。
    本集团对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率如下:
    类     别                          折旧年限(年)             残值率                年折旧率
    于香港的房屋                   20-50年                                    0%              2%-5%
    于中国境内的房屋               20-30年                                   10%            3%-4.5%
    当投资性房地产的用途改变为自用时,则自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,则自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
    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经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的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。
    采用公允价值模式进行后续计量的,应披露采用该项会计政策的依据,包括认定投资性房地产所在地有活跃的房地产交易市场的依据;公司能够从房地产交易市场取得同类或类似房地产的市场价格及其他相关信息,从而对投资性房地产的公允价值进行估计的依据;同时说明对投资性房地产的公允价值进行估计时涉及的关键假设和主要不确定因素。
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文13、固定资产(1)固定资产确认条件
    本集团固定资产是指同时具有以下特征,即为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,且
    单位价值较高的有形资产。           固定资产包括房屋及建筑物、机器设备、运输设备、办公设备和其他,按其取得时的成本作为入账的价值,其中,外购的固定资产成本包括买价、增值税、进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出;自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成;投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账;融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账
    价值。         与固定资产有关的后续支出,包括修理支出、更新改造支出等,符合固定资产确认条件的,计入固定资产成本,对于被替换的部分,终止确认其账面价值;不符合固定资产确认条件的,于发生时计入当期损益。(2)各类固定资产的折旧方法
    除已提足折旧仍继续使用及提足减值准备的固定资产和单独计价入账的土地外,本集团对所有固定资产计提折旧。计提折旧时采用平均年限法,并根据用途分别计入相关资产的成本或当期费用。本集团固定资产的预计净残值率、分类折旧年限、折旧率如下:
            类别                   折旧年限(年)            残值率(%)                年折旧率(%)
    房屋及建筑物                 20-50 年                                       0% 2%-5%
    机器设备                     5-14 年                                       10% 6%-18%
    电子设备                     5年                                           10% 18%
    运输设备                     4-5 年                                        10% 18%-22.5%
    办公设备和其他               5年                                           10% 18%(3)固定资产的减值测试方法、减值准备计提方法
      固定资产的减值测试方法、减值准备计提方法,详见11.长期股权投资(4)减值测试方法、减值准备计提方法。(4)其他说明
    本集团于每年年度终了,对固定资产的预计使用寿命、预计净残值和折旧方法进行复核,如发生改变,则作为会计估计变更处理。
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的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。
                                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文14、在建工程(1)在建工程的类别在建工程按实际发生的成本计量。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。(2)在建工程结转为固定资产的标准和时点在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异作调整。15、借款费用(1)借款费用资本化的确认原则
    符合资本化条件的资产,是指需要经过相当长时间(通常指1年以上)的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。(2)暂停资本化期间
    如果符资合本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。(3)借款费用资本化金额的计算方法
    借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。
    专门借款当期实际发生的利息费用,扣除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予以资本化;一般借款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,确定资本化金额。资本化率根据一般借款加权平均利率计算确定。
                                              深圳中冠纺织印染股份有限公司 2013 半年度报告全文16、无形资产(1)无形资产的计价方法
    本集团无形资产包括土地使用权、电脑软件等,按取得时的实际成本计量,其中,购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本;投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。(2)使用寿命不确定的无形资产的判断依据
    土地使用权从出让起始日起,按其出让年限平均摊销;专利技术、非专利技术和其他无形资产按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如果有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。(3)无形资产减值准备的计提无形资产的减值准备的计提,详见11.长期股权投资(4)减值测试方法、减值准备计提方法。17、长期待摊费用
    本集团的长期待摊费用是指已经支出,但应由当期及以后各期承担的摊销期限在1年以上(不含1年)的各项费用,该等费用在受益期内平均摊销。如果长期待摊费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。18、预计负债(1)预计负债的确认标准
    当与对外担保、商业承兑汇票贴现、未决诉讼或仲裁、产品质量保证等或有事项相关的业务同时符合以下条件时,本集团将其确认为负债:该义务是本集团承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠地计量。
                                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。每个资产负债表日对预计负债的账面价值进行复核,如有改变则对账面价值进行调整以反映当前最佳估计数。19、收入(1)销售商品收入确认时间的具体判断标准
      本集团在已将商品所有权上的主要风险和报酬转移给购货方、本集团既没有保留通常与所有权相联系的继续管理权、也没有对已售出的商品实施有效控制、收入的金额能够可靠地计量、相关的经济利益很可能流入企业、相关的已发生或将发生的成本能够可靠地计量时,确认销售商品收入的实现。(2)确认让渡资产使用权收入的依据
    与交易相关的经济利益很可能流入本集团、收入的金额能够可靠地计量时,确认让渡资产使用权收入的实现。20、政府补助(1)类型政府补助在本集团能够满足其所附的条件以及能够收到时予以确认。政府补助为货币性资产的,按照实际收到的金额计量,对于按照固定的定额标准拨付的补助,按照应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额(1 元)计量。(2)会计处理方法
    与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文21、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据本集团递延所得税资产根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以
    后年度抵减应纳税所得额的可抵扣亏损和税款抵减,视同暂时性差异确认相应的递延所得税资产。      本集团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,应当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。(2)确认递延所得税负债的依据
      本集团递延所得税负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。22、经营租赁、融资租赁(1)经营租赁会计处理
    经营租赁是指除融资租赁以外的其他租赁。本集团作为承租方的租金在租赁期内的各个期间按直线法计入相关资产成本或当期损益,本集团作为出租方的租金在租赁期内的各个期间按直线法确认为收入。(2)融资租赁会计处理
    融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。本集团作为承租方时,在租赁开始日,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值两者中较低者,作为融资租入固定资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,将两者的差额记录为未确认融资费用。23、其他主要会计政策、会计估计和财务报表编制方法
    1)商誉
    商誉为股权投资成本或非同一控制下企业合并成本超过应享有的或企业合并中取得的被投资单位或被购买方可辨认净资产于取得日或购买日的公允价值份额的差额。
    与子公司有关的商誉在合并财务报表上单独列示,与联营企业和合营企业有关的商誉,包含在长期股权投资的账面价值中。
    2)职工薪酬
    本集团在职工提供服务的会计期间,将应付的职工薪酬确认为负债,并根据职工提供服务的受益对象计入相关资产成本和费用。因解除与职工的劳动关系而给予的补偿,计入当期损益。
    职工薪酬主要包括工资、奖金、津贴和补贴、职工福利费、社会保险费及住房公积金、
                                                           深圳中冠纺织印染股份有限公司 2013 半年度报告全文工会经费和职工教育经费等与获得职工提供的服务相关的支出。
    如在职工劳动合同到期之前决定解除与职工的劳动关系,或为鼓励职工自愿接受裁减而提出给予补偿的建议,如果本集团已经制定正式的解除劳动关系计划或提出自愿裁减建议,并即将实施,同时本集团不能单方面撤回解除劳动关系计划或裁减建议的,确认因解除与职工劳动关系给予补偿产生的预计负债,计入当期损益。
      3)所得税的会计核算
    所得税的会计核算采用资产负债表债务法。所得税费用包括当年所得税和递延所得税。除将与直接计入股东权益的交易和事项相关的当年所得税和递延所得税计入股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余的当期所得税和递延所得税费用或收益计入当期损益。
    当年所得税是指企业按照税务规定计算确定的针对当期发生的交易和事项,应纳给税务部门的金额,即应交所得税;递延所得税是指按照资产负债表债务法应予确认的递延所得税资产和递延所得税负债在期末应有的金额相对于原已确认金额之间的差额。
    4)企业合并
    企业合并是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。本集团在合并日或购买日确认因企业合并取得的资产、负债,合并日或购买日为实际取得被合并方或被购买方控制权的日期。
    对于同一控制下的企业合并,作为合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量,取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    对于非同一控制下企业合并,合并成本为本集团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。合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核确认后,计入当期损益。五、税项1、公司主要税种和税率
                 税种                           计税依据                               税率
    增值税                           销售收入及加工收入                     17%
    营业税                           营业收入                               5%
    城市维护建设税                   流转税                                 7%
    企业所得税                       应纳税所得额                           25%
    教育费附加                       流转税                                 3%
    地方教育费附加                   流转税                                 2%各分公司、分厂执行的所得税税率
    本公司及设立在中国大陆的子公司的企业所得税的适用税率为25%,根据国务院2007年
                                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文12月26日国发[2007]39号《关于实施企业所得税过渡优惠政策的通知》,本公司及设立在中国大陆的子公司的企业所得税率由15%逐步过渡为25%,2013年企业所得税均适用25%的过渡税率。设立在香港的子公司来源于香港境内的收入适用香港利得税,税率为17%。2、其他说明
    本公司设立在香港的子公司不需要交纳国内税费。六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                 单位: 元
                                                                                                                  从母公
                                                                                                                  司所有
                                                                                                                  者权益
                                                                                                                  冲减子
                                                                                                                  公司少
                                                                                                                  数股东
                                                           实质上                                       少数股
                                                                                                                  分担的
                                                           构成对                                       东权益
                                                                                                                  本期亏
                                                    期末实 子公司             表决权                    中用于
    子公司 子公司             业务性 注册资 经营范                       持股比            是否合 少数股              损超过
                 注册地                             际投资 净投资             比例                      冲减少
    全称     类型              质     本        围                       例(%)            并报表 东权益              少数股
                                                     额    的其他              (%)                      数股东
                                                                                                                  东在该
                                                           项目余                                       损益的
                                                                                                                  子公司
                                                             额                                         金额
                                                                                                                  年初所
                                                                                                                  有者权
                                                                                                                  益中所
                                                                                                                  享有份
                                                                                                                  额后的
                                                                                                                   余额
                                           原材料
                                           采购、
    中冠印                                     印染编
                                 2,400,0
    染(香 有限公                              织布料
                 香港     贸易   02(港                       0.00     100%    100% 是           0.00     0.00       0.00
    港)有 司                                  的营销
                                 元)
    限公司                                     业务及
                                           投资控
                                           股业务
    盛中企                           1,000,0 销售灯
         有限公 香港      贸易                                0.00     100%    100% 是           0.00     0.00       0.00
    业有限                           00(港 芯绒、
                                                                     深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    公司     司                     元)      色布和
                                          印花布
    深圳南                                    生产和
                                85,494,
    华印染 有限公                             销售印
                  深圳   生产   700(港                         0.00 69.44% 69.44% 是              0.00    0.00      0.00
    有限公 司                                 花布、
                                元)
    司                                        染色布
                                10,000    销售印兴业有 有限公
                  香港   贸易   (港      花布、                0.00    100%     100% 是           0.00    0.00      0.00限公司 司
                                元)      染色布
                                          销售纺
                                          织、印
                                          染工业深圳市
                                          产品及东亚中
         有限公                 3,000,0 原材        1,530,0                                     -1,373,5
    冠纺织            深圳   贸易                                   0.00     51%      51% 是                   0.00      0.00
         司                     00        料、辅     00.00                                        14.00印染有
                                          料、机限公司
                                          器设
                                          备、各
                                          种面料通过设立或投资等方式取得的子公司的其他说明
       1、香港中冠公司于1984 年由本公司投资2,400,002港元在香港注册成立。
       2、盛中公司立于1993年11月9日,注册资金100万港元,香港中冠公司持有其100%股权。
       3、南华公司成立于1988年7月21日,注册资本8549万港元,截止2013年6月30日的股权结构如下:
    投资者名称                               期初金额         期初持股             期末金额             期末持股比例
                                                              比例
    深业华联(香港)有限公司                  26,127,180.32        30.56%           26,127,180.32                     30.56%
    本公司                                    46,868,194.54        54.82%           46,868,194.54                     54.82%
    香港中冠公司                              12,499,325.14        14.62%           12,499,325.14                     14.62%
              崌 计                       85,494,700.00       100.00%           85,494,700.00                 100.00%
    4、兴业公司于1996年12月由南华公司投资1万元港币在香港注册成立,南华公司持有100%的股权。
    5、深圳东亚公司成立于2007年2月28日,注册资本为人民币300万元,本公司投资153万元,持有51%的股权,南京东亚纺织印染有限公司投资147万元,持有49%的股权。
                                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文2、境外经营实体主要报表项目的折算汇率港币对人民币年初即期汇率为0.81090,年末即期汇率为0.79655,即期汇率的近似汇率采用当期平均汇率0.80373。七、合并财务报表主要项目注释1、货币资金
                                                                                                                    单位: 元
                                           期末数                                             期初数
         项目
                           外币金额       折算率       人民币金额          外币金额         折算率          人民币金额
    现金:                          --               --         107,169.00          --                 --                66,684.00
    人民币                         --               --         102,239.00          --                 --                62,790.00
    港币                            6,189.00 0.79655                4,930.00        4,802.00 0.8109                      3,894.00
    银行存款:                     --               --       47,992,355.00         --                 --            51,492,804.00
    人民币                         --               --       21,352,709.00         --                 --            25,739,776.00
    港币                       32,112,956.00 0.79655         25,579,575.00     30,435,747.00 0.8109                 24,680,347.00
    美元                         171,569.00 6.1787            1,060,071.00       170,660.00 6.29%                    1,072,681.00
    其他货币资金:                 --               --         668,943.00          --                 --              667,774.00
    人民币                         --               --         668,943.00          --                 --              667,774.00
    合计                           --               --       48,768,467.00         --                 --            52,227,262.00如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、应收票据(1)应收票据的分类
                                                                                                                    单位: 元
                    种类                                        期末数                                 期初数
    银行承兑汇票                                                                   0.00                              1,500,000.00
    合计                                                                           0.00                              1,500,000.003、应收利息(1)应收利息
                                                                                                                    单位: 元
         项目                 期初数                 本期增加                本期减少                      期末数
    定期存款利息                        38,414.00                     0.00                38,414.00                          0.00
                                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    合计                                      38,414.00                                                38,414.004、应收账款(1)应收账款按种类披露
                                                                                                                                        单位: 元
                                                   期末数                                                        期初数
           种类                    账面余额                    坏账准备                     账面余额                      坏账准备
                              金额         比例(%)          金额         比例(%)        金额       比例(%)            金额         比例(%)
    单项金额重大并单项计       3,715,397.0                  2,970,685.0                   3,715,397
                                              29.48%                       79.96%                    29.48% 2,970,685.00                 79.96%
    提坏账准备的应收账款                  0                              0                      .00按组合计提坏账准备的应收账款单项金额虽不重大但单
                           8,888,114.0                  8,888,114.0                   8,888,114
    项计提坏账准备的应收                          70.52%                         100%                    70.52% 8,888,114.00                      100%
                                      0                              0                      .00账款
                           12,603,511.                  11,858,799.                   12,603,51                    11,858,799.0
    合计                                          --                            --                        --                                 --
                                     00                            00                      1.00                                0应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                        单位: 元
             应收账款内容                          账面余额                坏账准备               计提比例(%)                计提理由
    中冠纺织(香港)有限公司                                1,606,281.00                861,569.00                     53.64% 账龄长
    Carnival Index International Ltd                      1,098,820.00               1,098,820.00                      100% 账龄长
    TAI YANG ENTERPRISE CO.,LTD                           1,010,296.00               1,010,296.00                      100% 账龄长
    合计                                                  3,715,397.00               2,970,685.00              --                      --组合中,按账龄分析法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                        单位: 元
       应收账款内容                账面余额                    坏账准备                   计提比例(%)                       计提理由
    VEGA GARMENT                              768,189.00                     768,189.00                             100% 账龄长
                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文CO.,Ltd.
    Fly Dragon International     573,677.00   573,677.00                100% 账龄长
    Grateful Textiles Co.,Ltd.   566,801.00   566,801.00                100% 账龄长
    World Fabrica (Int'l) Ltd.   465,241.00   465,241.00                100% 账龄长深圳市方舟纺织品有限
                             446,352.00   446,352.00                100% 账龄长公司
    鄂州翔雅服饰有限公司         351,500.00   351,500.00                100% 账龄长Tak Shing Buying Office
                             333,584.00   333,584.00                100% 账龄长Ltd.
    Starline Textile Co.,Ltd.    332,316.00   332,316.00                100% 账龄长深业华联(香港)有限
                             299,428.00   299,428.00                100% 账龄长公司
    Panther Fabric Ltd.          295,161.00   295,161.00                100% 账龄长常熟中江服装进出口有
                             270,134.00   270,134.00                100% 账龄长限责任公司中冠纺织(香港)有限公
                             245,621.00   245,621.00                100% 账龄长司
    Nissho Iwai HK Co., Ltd.     215,282.00   215,282.00                100% 账龄长
    Unimix Ltd.                  192,939.00   192,939.00                100% 账龄长Tai Hing Linings Co.,
                             191,342.00   191,342.00                100% 账龄长LtdHuman Changpuan
                             185,981.00   185,981.00                100% 账龄长Garment宁波雅戈尔福村制服有
                             172,910.00   172,910.00                100% 账龄长限公司Win favour evelopment
                             146,636.00   146,636.00                100% 账龄长ltd.
    Speedy Textiles Co.,         146,538.00   146,538.00                100% 账龄长
    Lin Feng Textile Co.,        135,719.00   135,719.00                100% 账龄长
    Lin Feng Textile Co.,        135,719.00   135,719.00                100% 账龄长
    集成棉业有限公司             131,987.00   131,987.00                100% 账龄长Millionaire(HK)Weaving
                             124,280.00   124,280.00                100% 账龄长Ltd.
    Leader Day Ltd.              121,960.00   121,960.00                100% 账龄长
    Tex Mate Fabrics (HK)        110,051.00   110,051.00                100% 账龄长
    New Design Textiles Ltd.     109,205.00   109,205.00                100% 账龄长
    Deep Success Industrial      102,631.00   102,631.00                100% 账龄长
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文Ltd.
    Wynvaye Industrial Co,.               101,055.00       101,055.00                   100% 账龄长
    ACTSUNLTD.                             89,635.00           89,635.00                100% 账龄长泉州如意鸟服饰制衣有
                                       80,518.00           80,518.00                100% 账龄长限公司
    Tamurakoma Co Ltd.                     77,847.00           77,847.00                100% 账龄长International Textiles
                                       65,477.00           65,477.00                100% 账龄长Co,.深圳鸿天布业贸易有限
                                       59,395.00           59,395.00                100% 账龄长公司
    Ho Cheong Textiles Ltd.                54,620.00           54,620.00                100% 账龄长
    Origin Textiles Co Ltd.                54,169.00           54,169.00                100% 账龄长Wing Fook Piecegoods
                                       50,401.00           50,401.00                100% 账龄长Co.,Ltd.Wing Shum Piecesgoods
                                       49,917.00           49,917.00                100% 账龄长Co., Ltd.Gold Eagle Textiles
                                       47,600.00           47,600.00                100% 账龄长Limited唐山市利丰制衣有限公
                                       45,761.00           45,761.00                100% 账龄长司
    Charman Trading Co                     43,863.00           43,863.00                100% 账龄长
    其他                                  896,672.00       896,672.00                   100% 账龄长
    合计                                 8,888,114.00    8,888,114.00             --                   --(2)应收账款中金额前五名单位情况
                                                                                                        单位: 元
                                                                                          占应收账款总额的比例
          单位名称            与本公司关系          金额                     年限
                                                                                                  (%)中冠纺织(香港)有限公
                          非关联方                   1,606,281.00 3 年以上                               12.74%司Carnival Index
                          非关联方                   1,098,820.00 3 年以上                                8.72%International LtdTAI YANG
                          非关联方                   1,010,296.00 3 年以上                                8.02%ENTERPRISE CO.,LTD.VEGA GARMENT
                          非关联方                     770,071.00 3 年以上                                6.11%CO.,LTD
    Fly Dragon International 非关联方                      573,677.00 3 年以上                                4.55%
                                                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    合计                             --                              5,059,145.00                   --                                   40.14%(3)应收关联方账款情况
                                                                                                                                    单位: 元
           单位名称                   与本公司关系                                金额                       占应收账款总额的比例(%)
    深业华联(香港)有限公司 受同一控制人控制                                                299,428.00                                   2.38%
    合计                                          --                                         299,428.00                                   2.38%5、其他应收款(1)其他应收款按种类披露
                                                                                                                                    单位: 元
                                              期末数                                                         期初数
           种类              账面余额                    坏账准备                        账面余额                       坏账准备
                          金额        比例(%)          金额          比例(%)        金额             比例(%)          金额          比例(%)单项金额重大并单项计
    提坏账准备的其他应收 3,368,370.00        71.4% 3,368,370.00             100% 3,368,370.00              72.62%      3,368,370.00        100%款按组合计提坏账准备的其他应收款
    押金组合                339,073.00       7.19%                0.00          0%    260,005.00                5.6%             0.00           0%
    组合小计                339,073.00       7.19%                0.00          0%    260,005.00                5.6%             0.00           0%单项金额虽不重大但单
    项计提坏账准备的其他 1,010,019.00       21.41% 1,010,019.00             100% 1,010,019.00              21.78%      1,010,019.00        100%应收款
    合计                   4,717,462.00      --        4,378,389.00        --        4,638,394.00          --          4,378,389.00        --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                    单位: 元
    其他应收款内容          账面余额                     坏账金额                   计提比例(%)                           理由
    南京东亚                          1,313,370.00                   1,313,370.00                               100% 账龄较长
    广东顺德建行                      1,080,000.00                   1,080,000.00                               100% 账龄较长常州东风纺织印染设备
                                      975,000.00                     975,000.00                             100% 账龄较长有限公司
    合计                              3,368,370.00                   3,368,370.00                   --                            --组合中,采用账龄分析法计提坏账准备的其他应收款
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                            单位: 元
    其他应收款内容            账面余额               坏账准备             计提比例(%)              计提理由
    中冠纺织(香港)                       694,122.00        694,122.00                   100% 账龄长上海华印科工贸实业有
                                       180,000.00        180,000.00                   100% 账龄长限公司深圳市环境管理体系认
                                        35,000.00            35,000.00                100% 账龄长证中心机械工业部深圳设计院
                                        30,000.00            30,000.00                100% 账龄长上海分院
    其他                                    70,897.00            70,897.00                100% 账龄长
    合计                              1,010,019.00         1,010,019.00             --                     --(2)其他应收款金额前五名单位情况
                                                                                                            单位: 元
                                                                                            占其他应收款总额的比
         单位名称          与本公司关系               金额                     年限
                                                                                                     例(%)
    南京东亚               非关联方                        1,313,370.00 3 年以上                                   27.84%
    广东顺德建行           非关联方                        1,080,000.00 3 年以上                                   22.89%常州东风纺织印染设备
                       非关联方                          975,000.00 3 年以上                                   20.67%有限公司
    中冠纺织(香港)         非关联方                          694,122.00 3 年以上                                   14.71%上海华印科工贸实业有
                       非关联方                          180,000.00 3 年以上                                   3.82%限公司
           合计                   --                   4,242,492.00             --                             89.93%6、预付款项(1)预付款项按账龄列示
                                                                                                            单位: 元
       账龄                            期末数                                         期初数
                                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                金额                           比例(%)                            金额                       比例(%)
    1 年以内                                           15,867.00            100%                                    175,734.00              99.6%
    1至2年                                                                                                                442.00            0.25%
    2至3年                                                                                                                267.00            0.15%
    合计                                               15,867.00       --                                           176,443.00             --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                                     单位: 元
         单位名称            与本公司关系                       金额                       时间                         未结算原因
    保险费                非关联方                                           9,418.00                               未结算
    修理维修费            非关联方                                           4,012.00                               未结算
    车辆牌照费            非关联方                                           1,418.00                               未结算
    其他                  非关联方                                           1,019.00                               未结算
    合计                               --                                   15,867.00              --                              --预付款项主要单位的说明(3)预付款项的说明
    外币名称                                期末数                                             期初数
                     原币        折算汇率            折合人民币             原币       折算汇率             折合人民币
    港币                  19,919             0.79655               15,867       217,589            0.8109                176,443
    合计                                                           15,867                                                176,4437、存货(1)存货分类
                                                                                                                                     单位: 元
                                            期末数                                                          期初数
         项目
                      账面余额              跌价准备           账面价值             账面余额               跌价准备            账面价值
    原材料                   2,030,715.00      1,929,179.00          101,536.00         2,030,715.00           1,929,179.00             101,536.00
    库存商品                    635,960.00       635,960.00                    0.00       635,960.00             635,960.00                     0.00
    合计                     2,666,675.00      2,565,139.00          101,536.00         2,666,675.00           2,565,139.00             101,536.00
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文(2)存货跌价准备
                                                                                                                     单位: 元
                                                                          本期减少
        存货种类         期初账面余额          本期计提额                                                   期末账面余额
                                                                  转回                     转销
    原材料                          1,929,179.00                                                                    1,929,179.00
    库存商品                         635,960.00                                                                       635,960.00
    合     计                       2,565,139.00                                                                    2,565,139.00(3)存货跌价准备情况
                                                            本期转回存货跌价准备的原              本期转回金额占该项存货期
              项目                计提存货跌价准备的依据
                                                                         因                          末余额的比例(%)存货的说明公司已停产,期末除保全材料外,其余存货全额计提跌价准备。8、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                     单位: 元
                         项目                                 期末公允价值                            期初公允价值
    可供出售权益工具                                                              564,228.00                          751,542.00
    合计                                                                          564,228.00                          751,542.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0.00 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明可供出售权益工具为子公司香港中冠持有的不准备在短期内变现的股票。9、对合营企业投资和联营企业投资
                                                                                                                     单位: 元
                                本企业在被投
    被投资单位名 本企业持股比                                                 期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                          本期净利润
        称           例(%)                                                         额                总额
                                   比例(%)一、合营企业二、联营企业
                                                                            深圳中冠纺织印染股份有限公司 2013 半年度报告全文浙江华联杭州
                                                  1,503,943,957. 1,201,964,045.
    湾创业有限公              25%               25%                                      301,979,912.00 22,742,368.00         -284,333.00
                                                              00                00司合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明10、长期股权投资(1)长期股权投资明细情况
                                                                                                                              单位: 元
                                                                                         在被投资
                                                                               在被投资 单位持股
                                                                    在被投资
    被投资单                                                                       单位表决 比例与表                  本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                     减值准备
    位                                                                         权比例 决权比例                   减值准备     红利
                                                                    比例(%)
                                                                                 (%)     不一致的
                                                                                              说明浙江华联
    杭州湾创 权益法核 58,588,40 65,784,31                   65,712,61
                                            71,698.00                   25%          25% 无                0.00        0.00       0.00
    业有限公 算                3.00      2.00                    4.00司
                      58,588,40 65,784,31               65,712,61
    合计             --                         71,698.00                  --         --           --          0.00        0.00       0.00
                           3.00      2.00                    4.0011、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                              单位: 元
          项目              期初账面余额                   本期增加                    本期减少                   期末账面余额
    一、账面原值合计                  96,920,525.00                 222,397.00                    611,470.00                96,531,452.00
    1.房屋、建筑物                    96,920,525.00                 222,397.00                    611,470.00                96,531,452.00二、累计折旧和累计
                                  65,879,041.00                1,163,607.00                                             67,042,648.00摊销合计
    1.房屋、建筑物                    65,879,041.00                1,163,607.00                                             67,042,648.00三、投资性房地产账
                                  31,041,484.00                 -941,210.00                   611,470.00                29,488,804.00面净值合计
    1.房屋、建筑物                    31,041,484.00                                                                         29,488,804.00四、投资性房地产减
                                             0.00值准备累计金额合计
    1.房屋、建筑物                               0.00
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文五、投资性房地产账
                              31,041,484.00              -941,210.00                611,470.00             29,488,804.00面价值合计
    1.房屋、建筑物                31,041,484.00                                                                29,488,804.00
                                                                                                               单位: 元
                                                                                            本期
    本期折旧和摊销额                                                                                            1,163,607.00
    投资性房地产本期减值准备计提额                                                                                      0.0012、固定资产(1)固定资产情况
                                                                                                               单位: 元
         项目              期初账面余额                  本期增加                       本期减少         期末账面余额
    一、账面原值合计:          161,276,810.00                               7,644.00           866,087.00    160,418,367.00
    其中:房屋及建筑物           47,973,327.00                                                                 47,973,327.00
      机器设备               99,308,680.00                                                                 99,308,680.00
      运输工具                4,870,110.00                                                  542,659.00      4,327,451.00
    办公设备及其他                9,124,693.00                               7,644.00           323,428.00      8,808,909.00
             --            期初账面余额       本期新增           本期计提               本期减少         本期期末余额
    二、累计折旧合计:          111,245,417.00                             121,945.00           767,965.00    110,599,397.00
    其中:房屋及建筑物           26,436,963.00                              55,614.00                          26,492,577.00
      机器设备               75,000,283.00                                                                 75,000,283.00
      运输工具                3,864,419.00                              57,407.00           488,635.00      3,433,191.00
    办公设备及其他                5,943,752.00                               8,924.00           279,330.00      5,673,346.00
             --            期初账面余额                                 --                               本期期末余额
    三、固定资产账面净值合计     50,031,393.00                              --                                 49,818,970.00
    其中:房屋及建筑物           21,536,364.00                              --                                 21,480,750.00
      机器设备               24,308,397.00                              --                                 24,308,397.00
      运输工具                1,005,691.00                              --                                   894,260.00
    办公设备及其他                3,180,941.00                              --                                  3,135,563.00
    四、减值准备合计             37,614,934.00                              --                                 37,614,934.00
    其中:房屋及建筑物           15,466,004.00                              --                                 15,466,004.00
      机器设备               19,407,245.00                              --                                 19,407,245.00
      运输工具                   50,276.00                              --                                     50,276.00
    办公设备及其他                2,691,409.00                              --                                  2,691,409.00
                                                                       深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    五、固定资产账面价值合计        12,416,459.00                              --                                  12,204,036.00
    其中:房屋及建筑物               6,070,360.00                              --                                   6,014,746.00
       机器设备                  4,901,152.00                              --                                   4,901,152.00
       运输工具                   955,415.00                               --                                    843,984.00
    办公设备及其他                    489,532.00                               --                                    444,154.00本期折旧额 121,945.00 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况
                                                                                                                   单位: 元
       项目            账面原值                 累计折旧          减值准备                账面净值              备注
    房屋及建筑物               44,541,973.00         25,173,561.00      15,466,005.00           3,902,407.00
    机器设备                   98,998,752.00         74,858,652.00      19,471,657.00           4,668,443.00
    运输工具                    2,979,438.00          2,681,462.00                               297,976.00
    办公设备及其他              7,543,601.00          4,839,872.00         2,504,293.00          199,436.00
    合计                   154,063,764.00           107,553,547.00      37,441,955.00           9,068,262.0013、无形资产(1)无形资产情况
                                                                                                                   单位: 元
           项目                 期初账面余额                本期增加                  本期减少             期末账面余额
    一、账面原值合计                     13,023,720.00                                                             13,023,720.00
    土地使用权                           12,356,137.00                                                             12,356,137.00
    软件                                       667,583.00                                                            667,583.00
    二、累计摊销合计                     10,935,796.00               20,153.00                                     10,955,949.00
    土地使用权                           10,495,373.00               20,153.00                                     10,515,526.00
    软件                                       440,423.00                                                            440,423.00
    三、无形资产账面净值合计              2,087,924.00               -20,153.00                                     2,067,771.00
    土地使用权                            1,860,764.00                                                              1,860,764.00
    软件                                       227,160.00                                                            227,160.00
    四、减值准备合计                           227,160.00                                                            227,160.00土地使用权
    软件                                       227,160.00                                                            227,160.00
    无形资产账面价值合计                  1,860,764.00               -20,153.00                                     1,840,611.00
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    土地使用权                         1,860,764.00           -20,153.00                                     1,840,611.00软件本期摊销额 20,153.00 元。14、商誉
                                                                                                            单位: 元被投资单位名称或形成商誉的
                                 期初余额          本期增加          本期减少          期末余额         期末减值准备
             事项对南华公司增持股份形成的商
                                  5,099,624.00                0.00              0.00     5,099,624.00            0.00誉
    合计                              5,099,624.00                0.00              0.00     5,099,624.00            0.00说明商誉的减值测试方法和减值准备计提方法
    南华公司已经停产,靠出租房屋维持日常运营,虽然南华公司净资产已经为负数,但是南华公司在深圳市区有大片土地和房产,其公允价值远远高于账面价值,公司认为该项投资形成的商誉不存在减值的情形。15、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                            单位: 元
                    项目                                 期末数                               期初数递延所得税资产:递延所得税负债:
    应纳税暂时性差异之所得税额                                           753,092.00                            766,660.00
    小计                                                                 753,092.00                            766,660.00未确认递延所得税资产明细
                                                                                                            单位: 元
                    项目                                 期末数                               期初数未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                            单位: 元
         年份                    期末数                  期初数                              备注应纳税差异和可抵扣差异项目明细
                                                                                                            单位: 元
                     项目                                               暂时性差异金额
                                                                       深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                                                 期末                                     期初应纳税差异项目可抵扣差异项目(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                      单位: 元
                                      报告期末互抵后的        报告期末互抵后的    报告期初互抵后的        报告期初互抵后的
                 项目                 递延所得税资产或        可抵扣或应纳税暂    递延所得税资产或        可抵扣或应纳税暂
                                              负债                时性差异              负债                     时性差异
    递延所得税负债                                   753,092.00                                  766,660.00递延所得税资产和递延所得税负债互抵明细
                                                                                                                      单位: 元
                        项目                                                   本期互抵金额递延所得税资产和递延所得税负债的说明16、资产减值准备明细
                                                                                                                      单位: 元
                                                                                  本期减少
          项目                 期初账面余额          本期增加                                                期末账面余额
                                                                           转回               转销
    一、坏账准备                     16,237,188.00                                                                    16,237,188.00
    二、存货跌价准备                  2,565,139.00                                                                     2,565,139.00
    五、长期股权投资减值准备                                        0.00                                                        0.00
    六、投资性房地产减值准备                  0.00
    七、固定资产减值准备             37,614,934.00                                                                    37,614,934.00
    十二、无形资产减值准备              227,160.00                                                                      227,160.00
    十三、商誉减值准备                                                                                                          0.00
    合计                             56,644,421.00                                                                    56,644,421.00资产减值明细情况的说明17、应付账款(1)应付账款情况
                                                                                                                      单位: 元
                   项目                                       期末数                                 期初数
                                                           深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    一年以上                                                       3,214,947.00                            3,239,571.00
    合计                                                           3,214,947.00                            3,239,571.00(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                         单位: 元
                 单位名称                         期末数                                      期初数
    合计                                                                   0.00                                     0.00(3)账龄超过一年的大额应付账款情况的说明
       账龄超过1年的应付账款包括多个账户,无单项金额重大的应付账款。18、预收账款(1)预收账款情况
                                                                                                         单位: 元
                     项目                             期末数                                  期初数
    一年以内                                                        5,050,000.00
    一年以上                                                        2,777,624.00                           2,778,488.00
    合计                                                            7,827,624.00                           2,778,488.0019、应付职工薪酬
                                                                                                         单位: 元
        项目           期初账面余额        本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                              618,755.00       1,325,422.00                    1,325,422.00             618,755.00贴和补贴
    二、职工福利费                                   26,500.00                        26,500.00
    三、社会保险费                                  138,532.00                      138,532.00
    其中:医疗保险费                                 35,067.00                        35,067.00
    基本养老保险费                                   93,036.00                        93,036.00
    失业保险费                                        3,955.00                         3,955.00
    工伤保险费                                        3,216.00                         3,216.00
    生育保险费                                        3,258.00                         3,258.00
    四、住房公积金                                   37,102.00                        37,102.00
                                                                     深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    六、其他                       147,925.00                     9,599.00                                          157,524.00
    合计                           766,680.00              1,537,155.00                    1,527,556.00             776,279.00应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 35,692.00 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排下半年发放。20、应交税费
                                                                                                                 单位: 元
                        项目                                       期末数                             期初数
    增值税                                                                       -139,455.00                       -139,455.00
    营业税                                                                        142,648.00                        147,341.00
    企业所得税                                                                   1,204,210.00                      1,204,210.00
    房产税                                                                        187,320.00                        187,320.00
    印花税                                                                        222,658.00                        222,658.00教育费附加地方教育费附加
    合计                                                                         1,617,381.00                      1,622,074.00应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程21、应付股利
                                                                                                                 单位: 元
             单位名称                       期末数                       期初数                超过一年未支付原因
    国家开发投资公司*2                              243,189.00                    243,189.00 资金紧张
    中国中信集团公司*2                              243,189.00                    243,189.00 资金紧张
    深圳南油(集团)公司*2                            121,595.00                    121,595.00 资金紧张
    深业华联(香港)有限公司                        121,595.00                    121,595.00 资金紧张
    中冠印染(香港)公司                              486,378.00                    486,378.00 资金紧张
    合计                                           1,215,946.00                  1,215,946.00               --应付股利的说明
    *1上述应付股利是本公司的子公司南华公司的应付股利,南华公司因为资金较为紧张,股东单位未催收,所以一直未支付。年末应付股利较年初减少的原因是汇率变动所致。
       *2 上述三家公司是南华公司的原股东。
                                                      深圳中冠纺织印染股份有限公司 2013 半年度报告全文22、其他应付款(1)其他应付款情况
                                                                                                       单位: 元
                   项目                           期末数                                  期初数
    1 年以内                                                      1,239,791.00                           1,490,185.00
    1 年以上                                                     21,437,132.00                         30,737,132.00
    合计                                                         22,676,923.00                         32,227,317.00(2)账龄超过一年的大额其他应付款情况的说明账龄超过1年的大额其他应付款主要是本公司的子公司南华公司向关联公司的借款,由于资金紧张一直未支付。(3)金额较大的其他应付款说明内容
    项目                                          金额              账龄                   性质或内容
    货舱地下760室(#HKSPINNERS-760)                151,345        1-2年         物业押金
    国投机轻                                       3,000,000      3年以上        往来款及利息
    金融源公司                                     1,100,000 2-3年以上 厂房、水电押金
    深圳市华联置业集团有限公司                      700,734       3年以上        往来款
    华联发展集团有限公司                          15,104,652 1-3年以上 借款及利息
    合计                                          20,056,73123、其他流动负债
                                                                                                       单位: 元
                   项目                   期末账面余额                                期初账面余额
    审计等专业费用                                             3,770,917.00                              1,395,917.00
    证券管理费                                                      746.00                                    746.00
    排污费                                                       62,600.00                                 62,600.00
    土地使用费                                                   88,000.00                                 88,000.00
    合计                                                       3,922,263.00                              1,547,263.00其他流动负债说明
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文24、长期借款(1)长期借款分类
                                                                                                        单位: 元
                   项目                                  期末数                             期初数
    质押借款                                                             953,576.00                       1,033,936.00
    合计                                                                 953,576.00                       1,033,936.00长期借款分类的说明
    该借款为本公司的子公司兴业公司在香港购入房屋的按揭贷款,抵押物为该购入房屋。按揭贷款金额为港币2,366,000元,分240个月等额支付。截止2013年6月30日,尚欠本金港币1,197,132元(折人民币953,576元)。25、长期应付款(1)金额前五名长期应付款情况
                                                                                                        单位: 元
       单位           期限         初始金额       利率(%)            应计利息      期末余额        借款条件
    资产评估增值    无限期             8,488,953.00                                       8,338,729.00(2)长期应付款中的应付融资租赁款明细
                                                                                                        单位: 元
                                                     期末数                                 期初数
               单位
                                         外币                 人民币                外币             人民币
    合计                                              0.00                   0.00              0.00               0.00由独立第三方为公司融资租赁提供担保的金额 0.00 元。长期应付款的说明本公司重组为股份公司时,获中国人民银行特别批准,香港中冠公司的资产进行重估产生的重估增值归属于本公司重组前的股东。该等资产于1992年1月31日进行了资产评估,产生了约港币14,754,000元的重估增值,在账上记作长期应付科目,部分已用于冲抵上市前发生的坏账(约港币4,285,000元)。本公司重组前的股东已经同意不要求本公司以现金偿付该等款项,待以后与其认购本公司股票的价款相互冲销;本年长期应付款的增加是汇率变动所产生。
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文26、其他非流动负债
                                                                                                                 单位: 元
                    项目                                 期末账面余额                           期初账面余额
    ERP 信息建设款*                                                         228,216.00                              228,216.00
    技术补贴*                                                               608,576.00                              608,576.00
    合计                                                                    836,792.00                              836,792.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额上述款项为本公司2004年收到的深圳市财政局拨付的用于喷射印花项目的专项补助及用于企业信息化建设的专项补助,因需财政局验收后才能根据验收结果进行账务处理,由于工程尚未验收故暂时挂账。27、股本
                                                                                                                   单位:元
                                                       本期变动增减(+、-)
                   期初数                                                                                       期末数
                                发行新股        送股         公积金转股         其他             小计
    股份总数       169,142,356.00                                                                             169,142,356.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况28、资本公积
                                                                                                                 单位: 元
            项目                    期初数                  本期增加                 本期减少              期末数
    资本溢价(股本溢价)                  29,718,829.00                                                        29,718,829.00
    其他资本公积                          10,071,955.00                                      126,556.00            9,945,399.00
    合计                                  39,790,784.00                                      126,556.00        39,664,228.00资本公积说明29、盈余公积
                                                                                                                 单位: 元
            项目                    期初数                  本期增加                 本期减少              期末数
    法定盈余公积                          26,704,791.00                                                        26,704,791.00
    合计                                  26,704,791.00                                                        26,704,791.00盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议
                                                                  深圳中冠纺织印染股份有限公司 2013 半年度报告全文30、未分配利润
                                                                                                                     单位: 元
                      项目                                        金额                               提取或分配比例
    调整后年初未分配利润                                                          -116,273,941.00                 --
    加:本期归属于母公司所有者的净利润                                               -4,123,606.00                --
    期末未分配利润                                                                -120,397,547.00                 --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数31、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                     单位: 元
                 项目                                本期发生额                                  上期发生额
    主营业务收入                                                      4,990,626.00                                     5,019,787.00
    营业成本                                                          2,073,313.00                                     2,199,834.00(2)主营业务(分行业)
                                                                                                                     单位: 元
                                               本期发生额                                     上期发生额
           行业名称
                                   营业收入                 营业成本               营业收入                营业成本
    租赁业                               4,990,626.00              2,073,313.00           5,019,787.00                 2,199,834.00
    合计                                 4,990,626.00              2,073,313.00           5,019,787.00                 2,199,834.00(3)主营业务(分产品)
                                                                                                                     单位: 元
                                               本期发生额                                     上期发生额
           产品名称
                                   营业收入                 营业成本               营业收入                营业成本
                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    房租                             4,990,626.00             2,073,313.00         5,019,787.00           2,199,834.00
    合计                             4,990,626.00             2,073,313.00         5,019,787.00           2,199,834.00(4)主营业务(分地区)
                                                                                                         单位: 元
                                          本期发生额                                   上期发生额
           地区名称
                               营业收入                营业成本             营业收入                营业成本
    中国                             4,119,034.00             1,498,006.00         4,162,475.00           1,630,336.00
    香港                               871,592.00               575,307.00            857,312.00            569,498.00
    合计                             4,990,626.00             2,073,313.00         5,019,787.00           2,199,834.00(5)公司来自前五名客户的营业收入情况
                                                                                                         单位: 元
             客户名称              主营业务收入                          占公司全部营业收入的比例(%)
    深圳市金融源事业发展有限公司                    2,890,500.00                                               57.92%伟邦国际速递(SCSExpress
                                                  458,126.00                                                   9.18%International Limited)
    深圳市和百年投资发展有限公司                      300,000.00                                                   6.01%
    深圳市南山区圣罗兰婚纱摄影                        264,600.00                                                   5.3%
    吉顺达机动车驾驶员培训公司                         72,000.00                                                   1.44%
    合计                                            3,985,226.00                                               79.85%营业收入的说明32、营业税金及附加
                                                                                                         单位: 元
                项目              本期发生额               上期发生额                      计缴标准
    营业税                                    205,952.00              141,785.00 5%
    城市维护建设税                             14,417.00                9,925.00 7%
    教育费附加                                  6,178.00                4,254.00 3%
    地方教育费附加                              4,119.00                2,835.00 2%
    合计                                      230,666.00              158,799.00                   --营业税金及附加的说明
                                                               深圳中冠纺织印染股份有限公司 2013 半年度报告全文33、投资收益(1)投资收益明细情况
                                                                                                                   单位: 元
                     项目                              本期发生额                                 上期发生额
    权益法核算的长期股权投资收益                                          -71,083.00                                  417,624.00
    处置交易性金融资产取得的投资收益                                                                                   11,022.00
    合计                                                                  -71,083.00                                  428,646.00(2)按权益法核算的长期股权投资收益
                                                                                                                   单位: 元
             被投资单位               本期发生额              上期发生额               本期比上期增减变动的原因
    杭州湾公司                                   -71,083.00               417,624.00
    合计                                         -71,083.00               417,624.00                      --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明34、营业外收入(1)营业外收入情况
                                                                                                                   单位: 元
                                                                                               计入当期非经常性损益的
                  项目                    本期发生额                  上期发生额
                                                                                                           金额
    非流动资产处置利得合计                             3,929.00                         5,174.00                        3,929.00
    其中:固定资产处置利得                             3,929.00                         5,174.00                        3,929.00
    其他                                                                               24,389.00
    合计                                               3,929.00                        29,563.00                        3,929.0035、营业外支出
                                                                                                                   单位: 元
                                                                                                  计入当期非经常性损益
                    项目                       本期发生额                  上期发生额
                                                                                                           的金额
    非流动资产处置损失合计                                    19,043.00                        0.00                    19,043.00
    其中:固定资产处置损失                                    19,043.00                                                19,043.00
    诉讼费用                                               2,400,000.00                2,981,415.00                2,400,000.00
    罚款支出                                                                                600.00
                                                              深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    合计                                                  2,419,043.00          2,982,015.00          2,419,043.00营业外支出说明36、基本每股收益和稀释每股收益的计算过程
                 项目                          序号                   本年金额             上年金额
    归属于母公司股东的净利润       1                                     -4,123,606                -4,187,136
    归属于母公司的非经常性损益     2                                     -2,415,114               -2,941,430
    归属于母公司股东、扣除非经常   3=1-2
                                                                      -1,708,492                -1,245,706性损益后的净利润
    年初股份总数                   4                                    169,142,356               169,142,356
    公积金转增股本或股票股利分     5配等增加股份数(Ⅰ)
    发行新股或债转股等增加股份     6数(Ⅱ)
    增加股份(Ⅱ)下一月份起至年   7末的累计月数
    因回购等减少股份数             8
    减少股份下一月份起至年末的     9累计月数
    缩股减少股份数                 10
    报告期月份数                   11
    发行在外的普通股加权平均数     12=4+5+6×7÷11
                                                                     169,142,356               169,142,356
                                -8×9÷11-10
    基本每股收益(Ⅰ)             13=1÷12                                    -0.02                     -0.02
    基本每股收益(Ⅱ)             14=3÷12                                    -0.01                     -0.01
    已确认为费用的稀释性潜在普     15通股利息
    转换费用                       16
    所得税率                       17                                            25%                       25%
    认股权证、期权行权、可转换债   18券等增加的普通股加权平均数
    稀释每股收益(Ⅰ)             19=[1+(15-16)×(1-17)]÷(12+18)             -0.02                     -0.02
    稀释每股收益(Ⅱ)             19=[3+(15-16)×(1-17)]÷(12+18)             -0.01                     -0.01
                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文37、其他综合收益
                                                                                             单位: 元
                         项目                       本期发生额                  上期发生额
    1.可供出售金融资产产生的利得(损失)金额                        -126,556.00                 -80,951.00
                         小计                                   -126,556.00                 -80,951.00
    4.外币财务报表折算差额                                          -482,695.00                 -38,246.00
                         小计                                   -482,695.00                 -38,246.00
                         合计                                   -609,251.00                -119,197.00其他综合收益说明38、现金流量表补充资料(1)现金流量表补充资料
                                                                                             单位: 元
                     补充资料                      本期金额                     上期金额
    1.将净利润调节为经营活动现金流量:                   --                           --
    净利润                                                     -4,123,606.00                -4,187,136.00
    固定资产折旧、油气资产折耗、生产性生物资产折旧                121,945.00                 1,423,030.00
    无形资产摊销                                                   20,153.00                    20,152.00处置固定资产、无形资产和其他长期资产的损失(收益
                                                               15,114.00                     -5,174.00以“-”号填列)
    公允价值变动损失(收益以“-”号填列)                                                      -13,510.00
    财务费用(收益以“-”号填列)                                273,998.00                    -47,525.00
    投资损失(收益以“-”号填列)                                 71,083.00                   -428,646.00
    经营性应收项目的减少(增加以“-”号填列)                  1,619,922.00                   350,288.00
    经营性应付项目的增加(减少以“-”号填列)                  3,950,831.00                 3,100,318.00
    其他                                                                                        -45,808.00
    经营活动产生的现金流量净额                                  1,949,440.00                   165,989.00
    2.不涉及现金收支的重大投资和筹资活动:               --                           --
    3.现金及现金等价物净变动情况:                       --                           --
    现金的期末余额                                             48,768,467.00                53,666,428.00
    减:现金的期初余额                                         52,227,262.00                53,399,316.00
    现金及现金等价物净增加额                                   -3,458,795.00                   267,112.00
                                                                    深圳中冠纺织印染股份有限公司 2013 半年度报告全文(2)现金和现金等价物的构成
                                                                                                                     单位: 元
                      项目                                          期末数                             期初数
    一、现金                                                                  48,768,467.00                     52,227,262.00
    其中:库存现金                                                                  107,169.00                           66,684.00
    可随时用于支付的银行存款                                              47,992,355.00                     51,492,804.00
    可随时用于支付的其他货币资金                                                668,943.00                       667,774.00
    三、期末现金及现金等价物余额                                              48,768,467.00                     52,227,262.00现金流量表补充资料的说明八、关联方及关联交易1、本企业的母公司情况
                                                                                 母公司对 母公司对
    母公司名                                   法定代表                              本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型    注册地                 业务性质 注册资本
    称                                         人                                 持股比例 表决权比 终控制方           代码
                                                                                   (%)       例(%)
                               深圳市深               服装、纺织
                               南中路华               品生产销 1,123,887,                                        19247150
    华联控股 控股股东 上市公司                 董炳根                                  25.51%    25.51% 华联集团
                               联大厦 11              售,房地产 712                                             0
                               楼                     开发等
                                                      进出口业
                               深圳市深
           实际控制 有限责任                          务、"三来                                                  19033795
    华联集团                       南中路华 董炳根                     90,606,000       3.36%     3.36% 华联集团
           人       公司                              一补"及进                                                  7
                               联大厦
                                                      料加工等本企业的母公司情况的说明华联集团持有华联控股 31.32%的权益资本,对华联控股存在控制关系,而华联控股为本公司控股股东,因而华联集团为本公司的实际控制人。
                母公司的注册资本及其变化
    母公司                         期初金额               本期增加          本期减少                     期末金额
    华联集团                            90,606,000                                                                  90,606,000
    华联控股                       1,123,887,712                                                              1,123,887,712
                母公司的所持股份或权益及其变化
    母公司                                     持股金额                                      持股比例(%)
                                期末金额              期初金额           期末比例                    期初比例
                                                                      深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    华联集团                                5,681,089            5,821,089                   3.36                             3.44
    华联控股                               43,141,032          43,141,032                25.51                               25.512、本企业的子公司情况
                                                                                           持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地   法定代表人 业务性质         注册资本
                                                                                                (%)         (%)          码中冠印染
                          有限责任公                                         2,400,002
    (香港)有 控股子公司                  香港                    贸易                              100%         100%
                          司                                                 (港元)限公司
    深圳南华印                有限责任公                                         85,494,700
             控股子公司                深圳       胡永峰       生产                             69.44%      69.44% 618836600
    染有限公司                司                                                 (港元)深圳市东亚
                          有限责任公
    中冠纺织印 控股子公司                  深圳       孙志平       贸易          3,000,000            51%          51% 799228355
                          司染有限公司3、本企业的合营和联营企业情况
                                                                                          本企业在被
    被投资单                              法定代表                              本企业持股 投资单位表                   组织机构代
              企业类型      注册地                业务性质      注册资本                                 关联关系
    位名称                                   人                                 比例(%)      决权比例                      码
                                                                                                (%)一、合营企业二、联营企业
                                                  房地产开浙江华联
                                                  发、基建项
    杭州湾创     有限责任                                          247,476,832
                          杭州         董炳根     目管理和服                        25%           25% 联营企业       757230553
    业有限公     公司                                              .6
                                                  务、物业管司
                                                  理4、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                   组织机构代码
    深业华联(香港)有限公司                  同受实际控制人控制
    深圳市华联置业集团有限公司                同受实际控制人控制                        192199105本企业的其他关联方情况的说明
                                                                        深圳中冠纺织印染股份有限公司 2013 半年度报告全文5、关联方交易(1)关联租赁情况公司出租情况表
                                                                                                                        单位: 元
                                                                                            租赁收益定价依 本报告期确认的
    出租方名称        承租方名称       租赁资产种类        租赁起始日           租赁终止日
                                                                                                    据           租赁收益公司承租情况表
                                                                                                                        单位: 元
                                                                                                               本报告期确认的
    出租方名称        承租方名称       租赁资产种类        租赁起始日           租赁终止日    租赁费定价依据
                                                                                                                   租赁费
                                                    2012 年 11 月 01 2014 年 10 月 31
    华联集团          本公司            房屋                                                    租赁合同                    41,760.00
                                                    日                   日关联租赁情况说明
    本公司本年向华联集团租用其房屋——深圳华联大厦1307、1308室,本年度11月,本公司与华联集团签订租赁合同,租赁期限自2012年11月1日起至2014年10月31日止,月租金6,960元,租金按市场价格确定。6、关联方应收应付款项上市公司应收关联方款项
                                                                                                                        单位: 元
                                                                 期末                                    期初
       项目名称                  关联方
                                                    账面余额             坏账准备            账面余额            坏账准备
                           深业华联(香港)有
    应收账款                                                 299,428.00            299,428.00       299,428.00          299,428.00
                           限公司上市公司应付关联方款项
                                                                                                                        单位: 元
             项目名称                        关联方                            期末金额                      期初金额
    其他应付款                          华联发展集团有限公司                            15,104,652.00                24,748,412.00
                                    深圳市华联置业集团有限公
    其他应付款                                                                             700,734.00                   700,734.00
                                    司
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    2012年6月4日,本公司向江苏省高级人民法院提起诉讼,要求解除公司与南京东亚纺织印染有限公司、南京东亚投资发展集团有限公司、香港耀骏行有限公司等三被告所签的合同、协议,并由三被告连带赔偿原告经济损失人民币47,922,902.92元;且由被告方承担诉讼费。截止2013年6月30日,江苏省高级人民法院尚未作出判决。目前无法判断对财务影响。十、承诺事项1、重大承诺事项1、已签订的尚未履行或尚未完全履行的对外投资合同及有关财务支出
    截至2013年6月30日,本集团尚有已签订合同但未付的约定重大对外投资支出共计3,000万元,具体情况如下:
    投资项目名称              合同        已付投资    未付投资额      预计投资期            备注
                           投资额            额                               间
    以机器设备投资南京东           3,000万元           -       3,000万元      中止      诉讼中亚纺织印染有限公司
    2、已签订的正在或准备履行的大额发包合同
    截至2013年6月30日,本集团尚有已签订但未支付的约定大额发包合同支出共计171万元,具体情况如下:
    项目名称         合同金额          已付金额     未付金额      预计投资期间                备注
    生产设备整体搬         1,710,000         855,000       855,000         中止         受诉讼影响中止迁工程
    除上述承诺事项外,截至2013年6月30日,本集团无其他重大承诺事项。2、前期承诺履行情况未履行。
                                                              深圳中冠纺织印染股份有限公司 2013 半年度报告全文十一、资产负债表日后事项1、其他资产负债表日后事项说明
       本集团无重大资产负债表日后事项。十二、其他重要事项1、租赁
    经营租赁租出资产类别                                        期末金额                      期初金额
    原价                                                             96,531,452.00                       96,920,525
    房屋、建筑物                                                  96,531,452.00                       96,920,525
    累计摊销                                                         67,042,648.00                       65,879,041
    房屋、建筑物                                                  67,042,648.00                       65,879,041减值准备
    房屋、建筑物
    账面价值                                                         29,488,804.00                       31,041,484
    房屋、建筑物                                                  29,488,804.00                       31,041,4842、以公允价值计量的资产和负债
                                                                                                       单位: 元
                                          本期公允价值变动 计入权益的累计公
           项目         期初金额                                               本期计提的减值    期末金额
                                                损益         允价值变动金融资产
    3.可供出售金融资产         751,542.00                            -187,314.00                          564,228.00
    上述合计                   751,542.00                            -187,314.00                          564,228.00
    金融负债                           0.00                                                                     0.003、外币金融资产和外币金融负债
                                                                                                       单位: 元
                                          本期公允价值变动 计入权益的累计公
           项目         期初金额                                               本期计提的减值    期末金额
                                                损益          允价值变动金融资产
    4.可供出售金融资产         751,542.00                            -187,314.00                          564,228.00
                                                                         深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    金融资产小计                     751,542.00                                   -187,314.00                                564,228.00
    金融负债                                0.00                                                                                    0.004、其他
       本公司控制的五家子公司已停止经营或者依靠房产出租维持日常运作。
    本公司控制的五家子公司已停止经营或者依靠房产出租维持日常运作。本公司2007年拟用部分机器设备投资南京东亚纺织印染有限公司,但因合资对方原因和行业前景发生变化,该项投资计划目前处于中止状态。
    项目拖延至今已有六年,合资项目困难不断增加。为解决拟投资设备闲置,盘活相关资产,促进公司后续发展,于2012年6月4日,本公司向江苏省高级人民法院提起诉讼,要求解除公司与南京东亚纺织印染有限公司、南京东亚投资发展集团有限公司、香港耀骏行有限公司等三被告所签的合同、协议,并由三被告连带赔偿原告经济损失人民币47,922,902.92元;且由被告方承担诉讼费。截止2013年6月30日,江苏省高级人民法院尚未作出判决。十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                          单位: 元
                                               期末数                                                 期初数
                               账面余额                   坏账准备                    账面余额                    坏账准备
           种类
                                           比例                        比例                        比例                        比例
                              金额                      金额                        金额                        金额
                                           (%)                         (%)                         (%)                         (%)
    单项金额重大并单项计                       30.52
                            3,504,328.00             3,504,328.00      100%      3,504,328.00 30.52%           3,504,328.00    100%
    提坏账准备的应收账款                           %按组合计提坏账准备的应收账款单项金额虽不重大但单
                                           69.48
    项计提坏账准备的应收        7,976,100.00             7,976,100.00      100%      7,976,100.00 69.48%           7,976,100.00    100%
                                               %账款
    合计                       11,480,428.00 --         11,480,428.00 --            11,480,428.00 --            11,480,428.00 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                          单位: 元
            应收账款内容                       账面余额              坏账准备               计提比例(%)           计提理由
                                                                     深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    Carnival Index International Ltd                1,098,820.00        1,098,820.00               100% 账龄长
    TAI YANG ENTERPRISE CO.,LTD.                    1,010,296.00        1,010,296.00               100% 账龄长
    盛中公司                                        1,395,212.00        1,395,212.00               100% 资不抵债,拟注销
    合计                                            3,504,328.00        3,504,328.00       --                     --组合中,采用账龄分析法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                   单位: 元
       应收账款内容                账面余额             坏账准备             计提比例(%)                计提理由
    Fly Dragon International                573,677.00             573,677.00                   100% 账龄长
    Grateful Textiles Co.,Ltd               566,801.00             566,801.00                   100% 账龄长
    World Fabrica (Int'l) Ltd               465,241.00             465,241.00                   100% 账龄长深圳市方舟纺织品有限
                                        446,352.00             446,352.00                   100% 账龄长公司
    鄂州翔雅服饰有限公司                    351,500.00             351,500.00                   100% 账龄长Tak Shing Buying Office
                                        333,584.00             333,584.00                   100% 账龄长Led
    Starline Textile CO.Ltd.                332,316.00             332,316.00                   100% 账龄长深业华联(香港)有限
                                        299,428.00             299,428.00                   100% 账龄长公司
    Panther Fabric Ltd.                     295,161.00             295,161.00                   100% 账龄长常熟中江服装进出口有
                                        270,134.00             270,134.00                   100% 账龄长限责任公司中冠纺织(香港)有限公
                                        245,621.00             245,621.00                   100% 账龄长司Nissho Iwai HK Corp
                                        215,282.00             215,282.00                   100% 账龄长Ltd.
    Unimix Ltd.                             192,939.00             192,939.00                   100% 账龄长
    Tai Hing Linings Co Ltd                 191,342.00             191,342.00                   100% 账龄长Human Changpuan
                                        185,981.00             185,981.00                   100% 账龄长Garment
    宁波雅戈尔福村制服有                    172,910.00             172,910.00                   100% 账龄长
                                                                          深圳中冠纺织印染股份有限公司 2013 半年度报告全文限公司Win favour evelopment
                                           146,636.00               146,636.00                         100% 账龄长ltd
    Speedy Textiles Co                         146,538.00               146,538.00                         100% 账龄长
    其他                                  2,544,657.00                2,544,657.00                         100% 账龄长
    合计                                  7,976,100.00                7,976,100.00                --                        --(2)应收账款中金额前五名单位情况
                                                                                                                             单位: 元
                                                                                                            占应收账款总额的比例
         单位名称            与本公司关系                        金额                       年限
                                                                                                                       (%)Carnival Index
                        非关联方                                  1,098,820.00 3 年以上                                         9.57%International LtdTAI YANG
                        非关联方                                  1,010,296.00 3 年以上                                          8.8%ENTERPRISE CO.,LTD.
    盛中企业有限公司        子公司                                    1,395,212.00 3 年以上                                       12.15%
    Fly Dragon International 非关联方                                   573,677.00 3 年以上                                           5%
    Grateful Textiles Co.,Ltd 非关联方                                  566,801.00 3 年以上                                         4.94%
           合计                       --                          4,644,806.00                --                              40.46%(3)应收关联方账款情况
                                                                                                                             单位: 元
           单位名称                        与本公司关系                          金额                   占应收账款总额的比例(%)
    盛中公司                     子公司                                                     1,395,212.00                          12.15%
    深圳东亚公司                 子公司                                                       51,871.00                             0.45%
    深业华联(香港)有限公司 同受控制                                                        299,428.00                             2.61%
             合计                               --                                      1,746,511.00                          15.21%2、其他应收款(1)其他应收款
                                                                                                                             单位: 元
                                                        期末数                                            期初数
            种类                     账面余额                     坏账准备                   账面余额                坏账准备
                                     金额            比例        金额        比例           金额         比例        金额       比例
                                                                 深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                             (%)                   (%)                     (%)                   (%)
    单项金额重大并单项计提                      98.74                                          98.64
                            86,596,952.00            3,881,950.00 4.48%    76,596,952.00           3,881,950.00 5.07%
    坏账准备的其他应收款                             %                                            %按组合计提坏账准备的其他应收款
    押金组合                         159,784.00 0.18%                             103,784.00 0.13%
    组合小计                         159,784.00 0.18%                             103,784.00 0.13%单项金额虽不重大但单项
    计提坏账准备的其他应收           950,112.00 1.08%      950,112.00 100%        950,112.00 1.22%      950,112.00 100%款
    合计                        87,706,848.00 --         4,832,062.00 --       77,650,848.00 --        4,832,062.00 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                              单位: 元
    其他应收款内容        账面余额                  坏账金额             计提比例(%)                理由
    香港中冠                         59,715,002.00
    南华公司                         23,000,000.00
    南京东亚                          1,313,410.00          1,313,410.00                   100% 账龄长
    广东顺德建行                      1,080,000.00          1,080,000.00                   100% 账龄长常州东风纺织印染设备
                                   975,000.00             975,000.00                   100% 账龄长有限公司
    深圳东亚公司                       513,540.00             513,540.00                   100% 资不抵债,拟注销
    合计                             86,596,952.00          3,881,950.00           --                        --组合中,采用账龄分析法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                              单位: 元
    其他应收款内容        账面余额                  坏账准备             计提比例(%)              计提理由
    中冠纺织(香港)                     694,122.00             694,122.00                   100% 账龄长上海华印科工贸实业有
                                   180,000.00             180,000.00                   100% 账龄长限公司
    深圳市环境管理体系认                35,000.00              35,000.00                   100% 账龄长
                                                                           深圳中冠纺织印染股份有限公司 2013 半年度报告全文证中心机械工业部深圳设计院
                                          30,000.00                   30,000.00                       100% 账龄长上海分院
    其他                                      10,990.00                   10,990.00                       100% 账龄长
    合计                                     950,112.00                  950,112.00              --                        --(2)其他应收款金额前五名单位情况
                                                                                                                            单位: 元
                                                                                                           占其他应收款总额的比
         单位名称             与本公司关系                     金额                         年限
                                                                                                                     例(%)
    香港中冠                 子公司                                 59,715,002.00 3 年以上                                       68.08%
    南华公司                 子公司                                 23,000,000.00 3 年以上                                       26.22%
    南京东亚                 非关联方                                   1,313,410.00 3 年以上                                      1.5%
    广东顺德建行             非关联方                                   1,080,000.00 3 年以上                                     1.23%常州东风纺织印染设备
                         非关联方                                    975,000.00 3 年以上                                      1.11%有限公司
           合计                     --                          86,083,412.00                --                              98.14%(3)其他应收关联方账款情况
                                                                                                                            单位: 元
           单位名称                      与本公司关系                             金额                占其他应收款总额的比例(%)
    香港中冠                      子公司                                                 59,715,002.00                           68.08%
    南华公司                      子公司                                                 23,000,000.00                           26.22%
    深圳东亚公司                  子公司                                                     513,540.00                           0.59%
            合计                              --                                     83,228,542.00                           94.89%3、长期股权投资
                                                                                                                            单位: 元
                                                                                           在被投资
                                                                               在被投资 单位持股
                                                                    在被投资
    被投资单                                                                       单位表决 比例与表                 本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                      减值准备
    位                                                                           权比例 决权比例                  减值准备    红利
                                                                     比例(%)
                                                                                   (%)     不一致的
                                                                                             说明
                      2,411,282 21,214,21               21,214,21
    香港中冠 成本法                                                         100%        100%                  0.00       0.00       0.00
                            .00        2.00                  2.00
                                                                         深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                      23,082,83 15,574,74              15,574,74
    南华公司 成本法                                                    54.82%    54.82%                  0.00       0.00       0.00
                           1.00      1.00                   1.00
    深圳东亚              1,530,000 1,252,900              1,252,900                               1,252,900
           成本法                                                    51%         51%                            0.00       0.00
    公司                        .00       .00                    .00                                      .00
                      27,024,11 38,041,85              38,041,85                               1,252,900
    合计           --                               0.00                --        --        --                      0.00       0.00
                           3.00      3.00                   3.00                                      .00长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                                       单位: 元
              项目                                本期发生额                                      上期发生额
    主营业务收入                                                        908,470.00                                     741,567.00
    合计                                                                908,470.00                                     741,567.00
    营业成本                                                            168,586.00                                     239,378.00(2)主营业务(分行业)
                                                                                                                       单位: 元
                                                本期发生额                                        上期发生额
           行业名称
                                     营业收入                  营业成本                营业收入                营业成本
    租赁业                                      908,470.00              168,586.00               741,567.00            239,378.00
    合计                                        908,470.00              168,586.00               741,567.00            239,378.00(3)主营业务(分产品)
                                                                                                                       单位: 元
                                                本期发生额                                        上期发生额
           产品名称
                                     营业收入                  营业成本                营业收入                营业成本
    房租                                        908,470.00              168,586.00               741,567.00            239,378.00
    合计                                        908,470.00              168,586.00               741,567.00            239,378.00(4)公司来自前五名客户的营业收入情况
                                                                                                                       单位: 元
                                                                                                      占公司全部营业收入的
                          客户名称                                          营业收入总额
                                                                                                               比例(%)
                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    深圳市南山区圣罗兰婚纱摄影                                                       252,000.00                   33.98%
    吉顺达机动车驾驶员培训公司                                                        72,000.00                    9.71%
    陈深                                                                              45,000.00                    6.07%
    深圳市泰禾机电设备有限公司                                                        31,200.00                    4.21%
    迪微妮                                                                            19,200.00                    2.59%
    合计                                                                             419,400.00                   56.56%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                            单位: 元
                        项目                                 本期发生额                       上期发生额
    处置交易性金融资产取得的投资收益                                                                            11,022.00
    合计                                                                           0.00                         11,022.006、现金流量表补充资料
                                                                                                            单位: 元
                         补充资料                                 本期金额                      上期金额
    1.将净利润调节为经营活动现金流量:                                  --                            --
    净利润                                                                    -3,659,586.00                 -4,745,041.00
    固定资产折旧、油气资产折耗、生产性生物资产折旧                               26,927.00                    168,586.00
    无形资产摊销                                                                 20,153.00                     20,152.00处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                               4,927.00                     -5,174.00填列)
    公允价值变动损失(收益以“-”号填列)                                                                     13,510.00
    财务费用(收益以“-”号填列)                                              -770,606.00                   -633,443.00
    投资损失(收益以“-”号填列)                                                                             -11,022.00
    经营性应收项目的减少(增加以“-”号填列)                                  -293,735.00                   231,272.00
    经营性应付项目的增加(减少以“-”号填列)                                 5,013,292.00                  2,458,441.00
    其他                                                                                                      622,625.00
    经营活动产生的现金流量净额                                                  341,372.00                  -1,880,095.00
    2.不涉及现金收支的重大投资和筹资活动:                              --                            --
    3.现金及现金等价物净变动情况:                                      --                            --
    现金的期末余额                                                            12,706,881.00                 19,654,909.00
                                                                深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    减:现金的期初余额                                                         17,293,509.00                 21,483,163.00
    现金及现金等价物净增加额                                                    -4,586,628.00                -1,828,254.00十四、补充资料1、当期非经常性损益明细表
                                                                                                             单位: 元
                           项目                                     金额                          说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                      -15,114.00
    除上述各项之外的其他营业外收入和支出                                     -2,400,000.00
    合计                                                                     -2,415,114.00             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、境内外会计准则下会计数据差异(1)同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位: 元
                                   归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                  本期数              上期数                    期末数                  期初数
    按中国会计准则                     -4,123,606.00         -4,187,136.00           114,119,534.00         118,852,391.00按国际会计准则调整的项目及金额根据国际财务报告准则冲回
                                     267,910.00             55,329.00             -4,729,270.00          -5,298,751.00香港房产评估增值部分
    按国际会计准则                     -3,855,696.00         -4,131,807.00          109,390,264.00          113,553,640.00(2)同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位: 元
                                   归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                  本期数              上期数                    期末数                  期初数
    按中国会计准则                     -4,123,606.00         -4,187,136.00           114,119,534.00         118,852,391.00按境外会计准则调整的项目及金额根据国际财务报告准则冲回
                                     267,910.00             55,329.00             -4,729,270.00          -5,298,751.00香港房产评估增值部分
                                                                          深圳中冠纺织印染股份有限公司 2013 半年度报告全文
    按境外会计准则                           -3,855,696.00               -4,131,807.00        109,390,264.00               113,553,640.00(3)境内外会计准则下会计数据差异原因说明香港地场、2个车位及房产1992年评估增值部分影响。3、净资产收益率及每股收益
                                                                                                                             单位:元
                                                  加权平均净资产收益率                              每股收益
                  报告期利润
                                                             (%)                   基本每股收益                  稀释每股收益
    归属于公司普通股股东的净利润                                           -3.53%                       -0.02                         -0.02扣除非经常性损益后归属于公司普通股股东
                                                                       -1.46%                       -0.01                         -0.01的净利润4、公司主要会计报表项目的异常情况及原因的说明
           项目                期末金额          期初金额         变动幅度(%)                             备注
    应收票据                                         1,500,000           -100.00%        本期收回上年采用票据方式结算货款。
    预付款项                        15,867            176,443             -91.01%        增加是由于本年度子公司中冠香港预付
                                                                                     了装修费未完成,造成期末有余额。
    应收利息                                                 38,414      -100.00%        本期收到跨期利息
    其他应收款                        339,073           260,005           30.41%         押金性应收增加
    可供出售金融资产                  564,228           751,542           -24.92%        市价变动影响
    预收款项                       7,827,624         2,778,488           181.72%         处置废旧固定资产收取的款项增加
    其他应付款                    22,676,923        32,227,317           -29.63%        付华联借款本金1000万元
    其他流动负债                   3,922,263         1,547,263           153.50%         计提专业服务费240万元
           项目                本期金额          上期金额         变动幅度(%)                             备注
    营业税金及附加                  230,666           158,799             45.26%         房租收入税费实际影响
    财务费用                        273,998            -47,525           -676.53%        汇率影响
    公允价值变动收益                                   -13,510           -100.00%        上期有交易性金融资产,本期没有
    投资收益                       -71,083           428,646            -116.58%        受联营企业损益变动影响
    营业外收入                       3,929             29,563             -86.71%        其他因素影响
                                                             深圳中冠纺织印染股份有限公司 2013 半年度报告全文
                                    第九节 备查文件目录一、公司2013年半年度报告二、载有法定代表人、公司主管会计工作负责人、会计机构负责人签名并盖章的2013年半年度财务报告三、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文本四、公司章程文本本报告有中文版和英文版,如有歧义或差异,以中文版为准,特此提示!
                                                                   深圳中冠纺织印染股份有限公司
                                                                             董事会
                                                                       二〇一三年八月二十日