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2019年10月16日 星期三

常山北明(000158)公告正文

常山股份:2014年半年度报告

公告日期:2014-08-30

                 石家庄常山纺织股份有限公司 2014 年半年度报告全文




石家庄常山纺织股份有限公司

     2014 年半年度报告




       2014 年 08 月




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                                                      石家庄常山纺织股份有限公司 2014 年半年度报告全文




                          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。

     除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议

   未亲自出席董事姓名      未亲自出席董事职务      未亲自出席会议原因              被委托人姓名

薛建昌                  董事                    因公出差                  李京朝


     公司计划不派发现金红利,不送红股,不以公积金转增股本。

     公司负责人汤彰明、主管会计工作负责人赵英涛及会计机构负责人(会计主

管人员)曹金霞声明:保证本半年度报告中财务报告的真实、准确、完整。

           公司因筹划重大资产重组事项,公司股票已于 2014 年 6 月 26 日起停

牌。本次重组的交易对手方为北京北明伟业控股有限公司。本次重大资产重组

事项尚存在不确定性,敬请广大投资者关注本公司有关重大重组的进展公告,

注意投资风险。




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                                                                                  石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                                                    目录




2014 半年度报告 ................................................................................................................................. 2

第一节 重要提示、目录和释义 ........................................................................................................ 5

第二节 公司简介 ................................................................................................................................ 7

第三节 会计数据和财务指标摘要 .................................................................................................... 9

第四节 董事会报告 .......................................................................................................................... 15

第五节 重要事项 .............................................................................................................................. 21

第六节 股份变动及股东情况 .......................................................................................................... 24

第七节 优先股相关情况 .................................................................................................................. 24

第八节 董事、监事、高级管理人员情况 ...................................................................................... 25

第九节 财务报告 .............................................................................................................................. 26

第十节 备查文件目录 .................................................................................................................... 121




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                                            石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                 释义


                释义项   指                              释义内容

公司、本公司或常山股份   指   石家庄常山纺织股份有限公司

中国证监会               指   中国证券监督管理委员会

河北证监局               指   中国证券监督管理委员会河北证监局

深交所                   指   深圳证券交易所

《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》

《公司章程》             指   《石家庄常山纺织股份有限公司公司章程》

元、万元                 指   人民币元、人民币万元

报告期、本报告期、本期   指   2014 年 1 月 1 日至 2014 年 6 月 30 日




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                                                               石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 常山股份                             股票代码               000158

股票上市证券交易所       深圳证券交易所

公司的中文名称           石家庄常山纺织股份有限公司

公司的中文简称(如有)   常山股份

公司的外文名称(如有)   SHIJIAZHUANG CHANGSHAN TEXTILE COMPANY LIMITED

公司的外文名称缩写(如有)CSTEX

公司的法定代表人         汤彰明


二、联系人和联系方式

                                                 董事会秘书                          证券事务代表

姓名                                 池俊平                               张莉

联系地址                             河北省石家庄市和平东路 183 号        河北省石家庄市和平东路 183 号

电话                                 (0311)86673856                     (0311)86673856

传真                                 (0311)86673929                     (0311)86673929

电子信箱                             chijunp52@sohu.com                   ally0629@sohu.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,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。


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 2013 年年报。




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                                                            石家庄常山纺织股份有限公司 2014 年半年度报告全文


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 2013 年年报。




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                                                                 石家庄常山纺织股份有限公司 2014 年半年度报告全文




                           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                    上年同期                本报告期比上年同期增减

营业收入(元)                              2,213,625,350.52                3,065,751,197.04                  -27.80%

归属于上市公司股东的净利润(元)              -49,426,136.87                  -34,604,475.51                  -42.83%

归属于上市公司股东的扣除非经常性损
                                             -111,086,690.31                  -76,319,297.57                  -45.56%
益的净利润(元)

经营活动产生的现金流量净额(元)              -74,711,882.86                -151,494,253.64                    50.68%

基本每股收益(元/股)                                    -0.07                         -0.05                  -42.83%

稀释每股收益(元/股)                                    -0.07                         -0.05                  -42.83%

加权平均净资产收益率                                   -2.04%                        -1.44%                    -0.60%

                                                                                               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)                                5,591,128,461.60                5,773,239,230.75                   -3.15%

归属于上市公司股东的净资产(元)            2,392,638,251.49                2,441,968,450.01                   -2.02%


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

□ 适用 √ 不适用
公司报告期不存在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。


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

□ 适用 √ 不适用
公司报告期不存在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。


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                              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)                  8,858,887.83


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                                                              石家庄常山纺织股份有限公司 2014 年半年度报告全文


计入当期损益的政府补助(与企业业务密切相关,按照国家统                               其中:政府搬迁补助
                                                                     99,068,175.33
一标准定额或定量享受的政府补助除外)                                                 97,874,131.29 元

企业重组费用,如安置职工的支出、整合费用等                          -46,210,763.00 职工安置补偿金

除上述各项之外的其他营业外收入和支出                                    68,550.28

减:所得税影响额                                                       124,297.00

合计                                                                 61,660,553.44                 --

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
公司报告期不存在将根据《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、列举的非经常性损益
项目界定为经常性损益的项目的情形。




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                                                                      石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                            第四节 董事会报告

一、概述

    报告期内,受国际、国内需求不振,纺织市场低迷,以及市区部分老厂停产搬迁影响,产销量减少,产品盈利水平下降。
尽管公司采取了减员减负、提升贸易质量、加快信息化建设等有力措施,但是主营业务仍然出现了较大亏损。
    报告期内,公司营业收入221,362.54万元,同比减少27.80%;营业成本218,394.11万元,同比减少26.53%。营业利润
-15,598.12万元,同比增加16.34%;归属于母公司所有者的净利润-4,942.61万元,同比减少42.83%;基本每股收益为-0.07元,
同比减少42.83%。


二、主营业务分析

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            2,213,625,350.52   3,065,751,197.04     -27.80%

营业成本            2,183,941,103.42   2,972,463,389.90     -26.53%

销售费用               9,425,148.57      21,817,908.02      -56.80% 主要系本报告期运输费用及外销费用同比减少所致。

管理费用             111,600,889.68     195,711,864.65      -42.98% 主要系去年同期支付职工安置补偿金金额较大所致。

财务费用              57,066,755.29      58,118,777.09       -1.81%

所得税费用             1,450,239.32       1,847,832.19      -21.52%

研发投入              29,744,000.00      35,870,000.00      -17.08%

经营活动产生的                                                        主要系本报告期支付给职工以及为职工支付的现金同
                      -74,711,882.86   -151,494,253.64       50.68%
现金流量净额                                                          比减少所致。

投资活动产生的                                                        主要系本报告期处置固定资产、无形资产和其他长期资
                      -53,821,685.83     33,402,746.62     -261.13%
现金流量净额                                                          产收回的现金净额同比减少所致。

筹资活动产生的
                      -50,378,111.51     -35,835,905.08     -40.58% 主要系本报告期公司借款保证金增加所致。
现金流量净额

现金及现金等价
                     -178,911,680.20   -153,927,412.10      -16.23%
物净增加额

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



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                                                                 石家庄常山纺织股份有限公司 2014 年半年度报告全文


    报告期内,公司按照年初制定的经营计划稳步推进各项工作,在园区建设、降本增效、土地交付、多元发展等方面都取
得了一定进展,但是经营指标未达到目标要求。


三、主营业务构成情况

                                                                                                          单位:元

                                                                     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

棉纺织业            2,191,189,427.96 2,169,269,811.97        1.00%          -27.94%        -26.61%         -1.80%

分产品

坯布                 486,980,905.38   499,592,903.94        -2.59%          -28.58%        -21.87%         -8.80%

棉纱                 272,567,085.27   251,963,714.12         7.56%          -60.51%        -62.88%          5.89%

棉花                 773,790,871.94   771,405,885.06         0.31%          -11.98%        -11.46%         -0.58%

服装床品             645,320,552.15   634,957,823.31         1.61%          -17.20%        -16.17%         -1.21%

其他                  12,530,013.22     11,349,485.54        9.42%           20.49%         25.59%         -3.68%

分地区

国内                1,503,091,057.05 1,492,294,625.54        0.72%          -30.41%        -28.96%         -2.02%

国外                 688,098,370.91   676,975,186.43         1.62%          -21.90%        -20.85%         -1.30%


四、核心竞争力分析

报告期内,公司的优势依然体现在人才、产品研发、产品质量和土地资源等方面,核心竞争力未发生重要变化。


五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

√ 适用 □ 不适用
    公司于2014年2月17日召开董事会五届十二次会议,决定与北京英特莱技术公司共同出资6,000万元人民币,设立石家庄
赛孚纺织有限公司,其中公司出资2,900万元,占注册资本的48.33%,该公司拟定的经营范围为:生产、销售高新技术纺织
品和其它纺织品,纺织技术咨询服务。
    目前该公司工商注册已完成,其他事项正在办理之中。


(2)持有金融企业股权情况

√ 适用 □ 不适用

公司名称 公司类别 最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算 股份来源



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                                                                      石家庄常山纺织股份有限公司 2014 年半年度报告全文


                    成本(元)数量(股)        比例     数量(股)   比例      值(元) 益(元)           科目

河北银行
                    25,933,500                                                  25,933,500 1,408,547. 长期股权
股份有限 商业银行                  28,170,940    0.88% 28,170,940       0.88%                                        购入
                             .00                                                       .00          00 投资
公司

河北国信
投资控股                                                                                                  长期股权
           信托公司 283,445.00       200,000     0.15%     200,000      0.15% 283,445.00           0.00              购入
集团股份                                                                                                  投资
有限公司

                     5,139,369.                                                 12,408,026                可供出售
交通银行 商业银行                   3,197,945    0.01% 3,197,945        0.01%                831,465.70              购入
                             50                                                        .60                金融资产

                    31,356,314                                                  38,624,971 2,240,012.
合计                               31,568,885    --      31,568,885     --                                   --         --
                             .50                                                       .60          70


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

(1)募集资金总体使用情况

□ 适用 √ 不适用




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                                                                  石家庄常山纺织股份有限公司 2014 年半年度报告全文


(2)募集资金承诺项目情况

□ 适用 √ 不适用


(3)募集资金变更项目情况

□ 适用 √ 不适用
公司报告期不存在募集资金变更项目情况。


(4)募集资金项目情况


            募集资金项目概述                          披露日期                               披露索引


4、主要子公司、参股公司分析

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                                               单位:元

                                      主要产品
 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
                                       或服务

                                     主要从事
                                     天然纤维、
                                     功能型纤
                                     维、纺织
                                     品、服装的
石家庄常                             研究开发
山恒新纺                             制造销售; 150,000,00   808,375,24 244,060,41 247,870,91 3,323,771
             子公司      棉纺织业                                                                          2,735,726.76
织有限公                             本企业科     0                1.08       1.67        5.86       .63
司                                   研产品、技
                                     术成果推
                                     广及转让;
                                     天然纤维、
                                     化学纤维
                                     经销。

                                     主要从事
                                     自营和代
                                     理各类商
石家庄常
                                     品和技术
山恒荣进                                                     253,728,03 79,056,088. 394,040,08 4,190,865
             子公司      贸易公司    进出口,机 50,000,000                                                 2,922,071.83
出口贸易                                                           2.47         54        0.30       .72
                                     电设备及
有限公司
                                     零配件,车
                                     辆配件,金
                                     属材料,化


                                                                                                                      12
                                                                   石家庄常山纺织股份有限公司 2014 年半年度报告全文


                                  工产品(危
                                  险品除外),
                                  建筑装饰
                                  材料,纺织
                                  原料(棉花
                                  收购除外),
                                  百货,五金
                                  交电的销
                                  售业务。

                                  主要从事
                                  纺织产品、
石家庄常                          针织产品、
山赵州纺                          服装印染                   39,151,648. -56,681,448                -3,992,58
            子公司     棉纺织业                10,500,000                              587,230.61               -3,960,818.68
织有限公                          加工;棉花                          87         .31                     1.99
司                                的收购加
                                  工批发零
                                  售等


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                                  单位:万元

                                                            本报告期投 截至报告期末累计
                项目名称                 计划投资总额                                           项目进度    项目收益情况
                                                             入金额        实际投入金额

整体改造优化升级项目-高档服装面料项目            83,666             350                82,829       99.00% 未产生效益

合计                                             83,666             350                82,829       --              --


六、对 2014 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


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、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


                                                                                                                           13
                                                                石家庄常山纺织股份有限公司 2014 年半年度报告全文


□ 适用 √ 不适用
公司上年度利润分配方案为不派发现金红利,不送红股,不以公积金转增股本。


十、本报告期利润分配及资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

                                     接待对
  接待时间    接待地点    接待方式             接待对象               谈论的主要内容及提供的资料
                                     象类型

本报告期     本公司      电话沟通    个人     公司投资者   公司生产经营及棉三、棉四分公司土地交付、出让情况

本报告期     本公司      电话沟通    个人     公司投资者   公司重大事项有关情况




                                                                                                              14
                                                            石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                         第五节 重要事项

一、公司治理情况

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。


二、重大诉讼仲裁事项

□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。


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、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。

                                                                                                         15
                                                                     石家庄常山纺织股份有限公司 2014 年半年度报告全文


七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                            关联交易 占同类交              可获得的
关联交易              关联交易 关联交易 关联交易 关联交易                       关联交易
           关联关系                                         金额(万 易金额的              同类交易 披露日期 披露索引
     方                 类型     内容   定价原则   价格                         结算方式
                                                              元)       比例                市价

石家庄常
山纺织集 同一母公
                      销售商品 销售商品 公平公正 市场价格     595.98      0.27% 现款结算 595.98
团供销公 司


石家庄常
山纺织集
           同一母公
团进出口              销售商品 销售商品 公平公正 市场价格     936.47      0.42% 现款结算 936.47
           司
贸易有限
责任公司

石家庄常
山纺织贸 同一母公                                                                                               《日常生
                      销售商品 销售商品 公平公正 市场价格     479.19      0.22% 现款结算 479.19
易有限责 司                                                                                                     产经营关
任公司                                                                                                          联交易公
                                                                                                                告》、公告
石家庄常
                                                                                                                编号:
山纺织集
           同一母公                                                                                             2014-008
团经编实              销售商品 销售商品 公平公正 市场价格     261.53      0.12% 现款结算 261.53
           司                                                                                         2014 年   、在《中
业有限公
                                                                                                      04 月 26 国证券

                                                                                                      日        报》和《证
石家庄常
                                                                                                                券时报》
山纺织集 同一母公
                      采购产品 采购产品 公平公正 市场价格     312.09      0.17% 现款结算 312.09                 及巨潮资
团供销公 司
                                                                                                                讯网

                                                                                                                (www.c
石家庄常                                                                                                        ninfo.com
山纺织集                                                                                                        .cn)
           同一母公
团进出口              采购产品 采购产品 公平公正 市场价格    1,115.29     0.60% 现款结算 1115.29
           司
贸易有限
责任公司

石家庄常
山纺织贸 同一母公
                      采购产品 采购产品 公平公正 市场价格     430.35      0.23% 现款结算 430.35
易有限责 司
任公司

石家庄常
           同一母公
山纺织集              采购产品 采购产品 公平公正 市场价格     626.22      0.34% 现款结算 626.22
           司
团经编实


                                                                                                                         16
                                                                  石家庄常山纺织股份有限公司 2014 年半年度报告全文


业有限公


石家庄常
山纺织集
           同一母公
团第四实              采购产品 采购产品 公平公正 市场价格     35.41    0.02% 现款结算 35.41
           司
业有限公


合计                                       --       --      4,792.53   --       --       --        --       --

                                            根据公司 2013 年年度股东大会审议通过与常山集团签署 2014 年度日常生产
按类别对本期将发生的日常关联交易进
                                       经营关联交易协议的议案,2014 年度预计销售商品发生关联交易 8,000 万元,购
行总金额预计的,在报告期内的实际履
                                       买商品发生关联交易 18,000 万元,本报告期内实际发生销售商品关联交易
行情况(如有)
                                       2,273.17 万元,发生购买商品关联交易 2,519.36 万元,在股东大会授权范围内。


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

√ 适用 □ 不适用
是否存在非经营性关联债权债务往来
□ 是 √ 否
公司报告期不存在非经营性关联债权债务往来。


5、其他重大关联交易

□ 适用 √ 不适用
公司报告期无其他重大关联交易。


八、控股股东及其关联方对上市公司的非经营性占用资金情况

□ 适用 √ 不适用
公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。




                                                                                                                 17
                                                                     石家庄常山纺织股份有限公司 2014 年半年度报告全文


九、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

√ 适用 □ 不适用
                                                                                                                     单位:万元

                                   公司对外担保情况(不包括对子公司的担保)

                     担保额度               实际发生日期
                                                                                                         是否履行 是否为关
  担保对象名称       相关公告   担保额度     (协议签署       实际担保金额     担保类型         担保期
                                                                                                              完毕   联方担保
                     披露日期                   日)

                                               公司对子公司的担保情况

                    担保额度                实际发生日期
                                                                                                         是否履行 是否为关
  担保对象名称      相关公告    担保额度     (协议签署       实际担保金额     担保类型         担保期
                                                                                                              完毕   联方担保
                    披露日期                    日)

石家庄常山恒新纺 2014 年 04                 2014 年 05 月                     连带责任保
                                   23,000                         18,995.22                否            否          否
织有限公司          月 26 日                12 日                             证

石家庄常山恒荣进 2013 年 04                 2014 年 01 月                     连带责任保
                                   60,000                         41,957.34                否            否          否
出口贸易有限公司 月 25 日                   29 日                             证

石家庄常山恒荣进 2014 年 05                                                   连带责任保
                                   40,000                                                  否
出口贸易有限公司 月 17 日                                                     证

报告期内审批对子公司担保额                                    报告期内对子公司担保实际
                                                     63,000                                                          60,952.56
度合计(B1)                                                  发生额合计(B2)

报告期末已审批的对子公司担                                    报告期末对子公司实际担保
                                                    123,000                                                          60,952.56
保额度合计(B3)                                              余额合计(B4)



                                                                                                                             18
                                                                 石家庄常山纺织股份有限公司 2014 年半年度报告全文


公司担保总额(即前两大项的合计)

报告期内审批担保额度合计                                  报告期内担保实际发生额合
                                                 63,000                                                       60,952.56
(A1+B1)                                                 计(A2+B2)

报告期末已审批的担保额度合                                报告期末实际担保余额合计
                                                123,000                                                       60,952.56
计(A3+B3)                                               (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例                                                                      25.48%

其中:

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


十、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

√ 适用 □ 不适用

               承诺事项                     承诺方         承诺内容          承诺时间         承诺期限      履行情况

股改承诺

收购报告书或权益变动报告书中所作承诺

资产重组时所作承诺

首次公开发行或再融资时所作承诺

                                                     棉四分公司厂       2013 年 05 月 16
                                       公司董事会                                          2014 年底前    正在履行
                                                     区土地出让         日
其他对公司中小股东所作承诺
                                                     棉三分公司厂       2013 年 12 月 13
                                       公司董事会                                          2014 年第二季度 已履行完毕
                                                     区土地交付         日

承诺是否及时履行                       是




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                                                             石家庄常山纺织股份有限公司 2014 年半年度报告全文


十一、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

审计半年度财务报告的境内会计师事务所名称    中兴财光华会计师事务所(特殊普通合伙)

审计半年度财务报告的境内会计师事务所报酬
                                                                                                         50
(万元)

半年度财务报告的审计是否较 2013 年年报审计是否改聘会计师事务所
□ 是 √ 否


十二、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十三、违法违规退市风险揭示

□ 适用 √ 不适用
公司报告期不存在违法违规退市风险。


十四、其他重大事项的说明

√ 适用 □ 不适用
    1、公司目前正在筹划重大资产重组事项,交易对手方为北京北明伟业控股有限公司,本次筹划的重大资产重组初步方
案为拟通过发行股份方式购买北京北明伟业控股有限公司控股的北明软件股份有限公司100%股权;同时募集配套资金,募
集资金总额不超过交易总额的25%。本次重大资产重组与相关方的交易方案正在沟通、论证中,所涉及的尽职调查、审计、
评估等相关工作正在进行中。详见登载于《中国证券报》和《证券时报》及巨潮资讯网(www.cninfo.com.cn)的《关于筹
划重组停牌期满申请继续停牌公告》,公告编号:2014-029。
    2、公司的两名独立董事李万军先生和朱北娜女士申请辞去公司独立董事职务。详见登载于《中国证券报》和《证券时
报》及巨潮资讯网(www.cninfo.com.cn)的《关于独立董事辞职的公告》,公告编号:2014-033。




                                                                                                          20
                                                                     石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                 第六节 股份变动及股东情况

一、股份变动情况

                                                                                                                      单位:股

                           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

二、无限售条件股份    718,861,000   100.00%                                                               718,861,000 100.00%

1、人民币普通股       718,861,000   100.00%                                                               718,861,000 100.00%

三、股份总数          718,861,000   100.00%                                                               718,861,000 100.00%

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
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

                                                             报告期末表决权恢复的优先
报告期末普通股股东总数                              35,581                                                                       0
                                                             股股东总数(如有)(参见注 8)

                                    持股 5%以上的股东或前 10 名股东持股情况

                                                                    报告期 持有有 持有无                 质押或冻结情况
                                                    报告期末持 内增减 限售条 限售条
     股东名称        股东性质        持股比例
                                                     股数量         变动情 件的股 件的股             股份状态         数量
                                                                     况        份数量 份数量

石家庄常山纺织
                                                                                      345,514
集团有限责任公 国有法人                    48.06%   345,514,011
                                                                                           ,011




                                                                                                                                 21
                                                                      石家庄常山纺织股份有限公司 2014 年半年度报告全文


长江证券股份有                                                                       8,075,5
                 境内非国有法人           1.12%       8,075,567
限公司                                                                                    67

吉林省兴国投资                                                                       3,425,4
                 境内非国有法人           0.48%       3,425,400 895,047
有限公司                                                                                  00

                                                                  -707,80            3,188,0
曹为宇           境内自然人               0.44%       3,188,000
                                                                  0                       00

                                                                                     2,549,1
韩小军           境内自然人               0.35%       2,549,134
                                                                                          34

                                                                                     2,225,9
杨圣明           境内自然人               0.31%       2,225,900 153,000
                                                                                          00

                                                                  -112,55            2,100,0
杨金英           境内自然人               0.29%       2,100,000
                                                                  1                       00

                                                                                     1,929,8
盛安龙           境内自然人               0.27%       1,929,800 41,000
                                                                                          00

                                                                                     1,870,0
袁建良           境内自然人               0.26%       1,870,000 -10,000
                                                                                          00

                                                                                     1,717,6
胡殿君           境内自然人               0.24%       1,717,600 90,000
                                                                                          00

                                       本公司全部为无限售流通股。本公司第一大股东与其它股东之间无关联关系,也
上述股东关联关系或一致行动的说     不属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。公司未知其
明                                 它股东之间是否存在关联关系或属于《上市公司股东持股变动信息披露管理办法》规
                                   定的一致行动人。

                                        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

石家庄常山纺织集团有限责任公司                                              345,514,011 人民币普通股         345,514,011

长江证券股份有限公司                                                          8,075,567 人民币普通股           8,075,567

吉林省兴国投资有限公司                                                        3,425,400 人民币普通股           3,425,400

曹为宇                                                                        3,188,000 人民币普通股           3,188,000

韩小军                                                                        2,549,134 人民币普通股           2,549,134

杨圣明                                                                        2,225,900 人民币普通股           2,225,900

杨金英                                                                        2,100,000 人民币普通股           2,100,000

盛安龙                                                                        1,929,800 人民币普通股           1,929,800

袁建良                                                                        1,870,000                        1,870,000

胡殿君                                                                        1,717,600                        1,717,600

前 10 名无限售流通股股东之间,以       本公司全部为无限售流通股。本公司第一大股东与其它股东之间无关联关系,也
及前 10 名无限售流通股股东和前 10 不属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人。公司未知其



                                                                                                                      22
                                                               石家庄常山纺织股份有限公司 2014 年半年度报告全文


名股东之间关联关系或一致行动的     它股东之间是否存在关联关系或属于《上市公司股东持股变动信息披露管理办法》规
说明                               定的一致行动人。

前十大股东参与融资融券业务股东
                                   公司前 10 名股东中,韩小军在客户信用交易担保账户中持股 2,549,134 股。
情况说明(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
公司股东在报告期内未进行约定购回交易。


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
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。


四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况

□ 适用 √ 不适用
在公司所知的范围内,没有公司股东及其一致行动人在报告期提出或实施股份增持计划。




                                                                                                            23
                                         石家庄常山纺织股份有限公司 2014 年半年度报告全文




                           第七节 优先股相关情况

一、报告期内优先股的发行与上市情况

□ 适用 √ 不适用


二、公司优先股股东数量及持股情况

□ 适用 √ 不适用


三、优先股回购或转换情况

1、优先股回购情况

□ 适用 √ 不适用


2、优先股转换情况

□ 适用 √ 不适用


四、优先股表决权的恢复、行使情况

□ 适用 √ 不适用


五、优先股所采取的会计政策及理由

□ 适用 √ 不适用




                                                                                      24
                                                            石家庄常山纺织股份有限公司 2014 年半年度报告全文




                      第八节 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 2013 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2013 年年报。




                                                                                                         25
                                                     石家庄常山纺织股份有限公司 2014 年半年度报告全文




                                       第九节 财务报告

一、审计报告

半年度报告是否经过审计
√ 是 □ 否

审计意见类型                                  标准无保留审计意见

审计报告签署日期                              2014 年 08 月 29 日

审计机构名称                                  中兴财光华会计师事务所(特殊普通合伙)

审计报告文号                                  中兴财光华审会字(2014)第 03063 号

注册会计师姓名                                杨海龙、王凤岐

半年度审计报告是否非标准审计报告
□ 是 √ 否


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:石家庄常山纺织股份有限公司
                                                                                               单位:元

                   项目                      期末余额                          期初余额

流动资产:

    货币资金                                         264,456,078.46                       407,651,547.61

    结算备付金

    拆出资金

    交易性金融资产

    应收票据                                            39,237,249.54                      45,792,670.02

    应收账款                                         105,217,062.41                       110,571,518.66

    预付款项                                         891,449,006.47                       983,475,694.64

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息                                                                                   16,286.11

    应收股利                                             2,240,012.70


                                                                                                      26
                              石家庄常山纺织股份有限公司 2014 年半年度报告全文


    其他应收款                 42,777,163.65                     26,647,205.62

    买入返售金融资产

    存货                     1,533,874,244.54                  1,505,407,219.20

    一年内到期的非流动资产

    其他流动资产                 2,118,880.13                      2,118,880.13

流动资产合计                 2,881,369,697.90                  3,081,681,021.99

非流动资产:

    发放委托贷款及垫款

    可供出售金融资产           12,408,026.60                     12,280,108.80

    持有至到期投资

    长期应收款

    长期股权投资               38,240,087.36                     38,337,335.77

    投资性房地产              178,934,842.48                    179,139,019.05

    固定资产                 1,265,080,849.80                  1,501,057,931.47

    在建工程                  737,629,514.95                    712,858,753.15

    工程物资                      266,378.02                        255,603.02

    固定资产清理              269,114,337.53                     37,842,905.32

    生产性生物资产

    油气资产

    无形资产                  196,482,771.75                    198,766,694.67

    开发支出

    商誉

    长期待摊费用                1,542,041.62                      1,729,915.28

    递延所得税资产             10,059,913.59                      9,289,942.23

    其他非流动资产

非流动资产合计               2,709,758,763.70                  2,691,558,208.76

资产总计                     5,591,128,461.60                  5,773,239,230.75

流动负债:

    短期借款                 1,569,378,946.60                  1,589,452,373.42

    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                                                     30,000,000.00



                                                                             27
                              石家庄常山纺织股份有限公司 2014 年半年度报告全文


    应付账款                  283,096,188.51                    259,219,400.63

    预收款项                  543,006,149.63                    667,077,582.63

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               12,692,176.65                     14,148,769.59

    应交税费                   -15,279,249.67                    -37,933,121.86

    应付利息                   15,770,091.79                     41,604,273.89

    应付股利                      468,422.13                        468,422.13

    其他应付款                 32,191,181.54                     86,929,618.63

    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                1,409,492.08                      1,409,492.08

流动负债合计                 2,442,733,399.26                  2,652,376,811.14

非流动负债:

    长期借款                   83,496,000.00                      9,465,000.00

    应付债券                  627,521,088.60                    625,666,766.47

    长期应付款

    专项应付款

    预计负债

    递延所得税负债              1,817,164.28                      1,785,184.83

    其他非流动负债             42,483,227.67                     41,527,971.71

非流动负债合计                755,317,480.55                    678,444,923.01

负债合计                     3,198,050,879.81                  3,330,821,734.15

所有者权益(或股东权益):

    实收资本(或股本)        718,861,000.00                    718,861,000.00

    资本公积                 1,116,605,677.16                  1,116,509,738.81

    减:库存股

    专项储备

    盈余公积                  184,924,069.84                    184,924,069.84

    一般风险准备

    未分配利润                372,247,504.49                    421,673,641.36



                                                                             28
                                                               石家庄常山纺织股份有限公司 2014 年半年度报告全文


    外币报表折算差额

归属于母公司所有者权益合计                                 2,392,638,251.49                     2,441,968,450.01

    少数股东权益                                                  439,330.30                            449,046.59

所有者权益(或股东权益)合计                               2,393,077,581.79                     2,442,417,496.60

负债和所有者权益(或股东权益)总计                         5,591,128,461.60                     5,773,239,230.75


法定代表人:汤彰明                     主管会计工作负责人:赵英涛                      会计机构负责人:曹金霞


2、母公司资产负债表

编制单位:石家庄常山纺织股份有限公司
                                                                                                         单位:元

                     项目                           期末余额                            期初余额

流动资产:

    货币资金                                                131,643,000.71                         352,078,434.15

    交易性金融资产

    应收票据                                                   59,295,892.00                        44,062,670.02

    应收账款                                                163,896,292.46                          50,872,747.60

    预付款项                                              1,101,124,106.73                     1,166,526,805.17

    应收利息                                                                                            16,286.11

    应收股利                                                    3,083,009.42                          842,996.72

    其他应收款                                              126,976,403.11                         120,426,861.92

    存货                                                  1,138,608,474.10                     1,173,557,886.39

    一年内到期的非流动资产

    其他流动资产                                                1,786,365.87                         1,786,365.87

流动资产合计                                              2,726,413,544.40                     2,910,171,053.95

非流动资产:

    可供出售金融资产                                           12,408,026.60                        12,280,108.80

    持有至到期投资

    长期应收款

    长期股权投资                                            308,494,563.50                         308,591,811.91

    投资性房地产                                            178,934,842.48                         179,139,019.05

    固定资产                                                885,354,311.82                     1,131,035,638.38

    在建工程                                                669,581,722.31                         628,575,611.25

    工程物资                                                     266,378.02                           255,603.02

    固定资产清理                                            247,099,913.51                          17,395,233.05


                                                                                                                29
                               石家庄常山纺织股份有限公司 2014 年半年度报告全文


    生产性生物资产

    油气资产

    无形资产                  151,014,405.49                    152,701,683.43

    开发支出

    商誉

    长期待摊费用                   94,838.04                        114,459.72

    递延所得税资产              8,956,535.13                      7,926,366.90

    其他非流动资产

非流动资产合计               2,462,205,536.90                  2,438,015,535.51

资产总计                     5,188,619,081.30                  5,348,186,589.46

流动负债:

    短期借款                 1,272,700,000.00                  1,419,513,466.41

    交易性金融负债

    应付票据                   44,395,350.00

    应付账款                  202,039,152.35                    214,417,390.02

    预收款项                  523,332,491.90                    535,152,073.36

    应付职工薪酬               10,955,373.76                     13,031,270.01

    应交税费                    -8,398,296.15                    -28,430,575.23

    应付利息                   15,641,500.00                     41,475,682.10

    应付股利                      107,137.82                        107,137.82

    其他应付款                 32,581,834.59                     81,964,025.21

    一年内到期的非流动负债

    其他流动负债                1,394,992.08                      1,394,992.08

流动负债合计                 2,094,749,536.35                  2,278,625,461.78

非流动负债:

    长期借款                   83,496,000.00                      9,465,000.00

    应付债券                  627,521,088.60                    625,666,766.47

    长期应付款

    专项应付款

    预计负债

    递延所得税负债              1,817,164.28                      1,785,184.83

    其他非流动负债             42,359,975.67                     41,397,471.71

非流动负债合计                755,194,228.55                    678,314,423.01

负债合计                     2,849,943,764.90                  2,956,939,884.79



                                                                              30
                                                             石家庄常山纺织股份有限公司 2014 年半年度报告全文


所有者权益(或股东权益):

    实收资本(或股本)                                      718,861,000.00                    718,861,000.00

    资本公积                                              1,116,644,535.62                   1,116,548,597.27

    减:库存股

    专项储备

    盈余公积                                                178,681,116.58                    178,681,116.58

    一般风险准备

    未分配利润                                              324,488,664.20                    377,155,990.82

    外币报表折算差额

所有者权益(或股东权益)合计                              2,338,675,316.40                   2,391,246,704.67

负债和所有者权益(或股东权益)总计                        5,188,619,081.30                   5,348,186,589.46


法定代表人:汤彰明                     主管会计工作负责人:赵英涛                    会计机构负责人:曹金霞


3、合并利润表

编制单位:石家庄常山纺织股份有限公司
                                                                                                     单位:元

                       项目                                本期金额                      上期金额

一、营业总收入                                                 2,213,625,350.52              3,065,751,197.04

    其中:营业收入                                             2,213,625,350.52              3,065,751,197.04

          利息收入

          已赚保费

          手续费及佣金收入

二、营业总成本                                                 2,371,846,590.50              3,252,342,612.19

    其中:营业成本                                             2,183,941,103.42              2,972,463,389.90

          利息支出

          手续费及佣金支出

          退保金

          赔付支出净额

          提取保险合同准备金净额

          保单红利支出

          分保费用

          营业税金及附加                                              2,223,679.70              2,369,475.88

          销售费用                                                    9,425,148.57             21,817,908.02

          管理费用                                                  111,600,889.68            195,711,864.65


                                                                                                            31
                                                             石家庄常山纺织股份有限公司 2014 年半年度报告全文


          财务费用                                                   57,066,755.29                58,118,777.09

          资产减值损失                                                7,589,013.84                  1,861,196.65

    加:公允价值变动收益(损失以“-”号填列)

          投资收益(损失以“-”号填列)                              2,240,012.70                   139,338.62

          其中:对联营企业和合营企业的投资收益

          汇兑收益(损失以“-”号填列)

三、营业利润(亏损以“-”号填列)                                 -155,981,227.28               -186,452,076.53

    加:营业外收入                                                  108,216,357.55               153,690,841.40

    减:营业外支出                                                      220,744.11                      7,300.00

          其中:非流动资产处置损失                                       88,094.88

四、利润总额(亏损总额以“-”号填列)                              -47,985,613.84                -32,768,535.13

    减:所得税费用                                                    1,450,239.32                  1,847,832.19

五、净利润(净亏损以“-”号填列)                                  -49,435,853.16                -34,616,367.32

    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                                      -49,426,136.87                -34,604,475.51

    少数股东损益                                                         -9,716.29                    -11,891.81

六、每股收益:                                                --                            --

    (一)基本每股收益                                                       -0.07                         -0.05

    (二)稀释每股收益                                                       -0.07                         -0.05

七、其他综合收益                                                         95,938.35                 -2,086,659.11

八、综合收益总额                                                    -49,339,914.81                -36,703,026.43

    归属于母公司所有者的综合收益总额                                -49,330,198.52                -36,691,134.62

    归属于少数股东的综合收益总额                                         -9,716.29                    -11,891.81


法定代表人:汤彰明                     主管会计工作负责人:赵英涛                     会计机构负责人:曹金霞


4、母公司利润表

编制单位:石家庄常山纺织股份有限公司
                                                                                                        单位:元

                      项目                                 本期金额                      上期金额

一、营业收入                                                       1,833,897,607.65          2,615,448,905.95

    减:营业成本                                                   1,830,611,868.93          2,549,839,576.43

        营业税金及附加                                                 1,927,987.98                 1,773,180.45

        销售费用                                                       4,743,246.60               13,345,083.18

        管理费用                                                      98,783,314.83              182,580,938.97


                                                                                                               32
                                                             石家庄常山纺织股份有限公司 2014 年半年度报告全文


        财务费用                                                     52,495,242.96                   55,412,582.02

        资产减值损失                                                   8,803,473.73                   1,733,143.48

    加:公允价值变动收益(损失以“-”号填列)

        投资收益(损失以“-”号填列)                                 2,240,012.70                    -406,613.83

        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)                                  -161,227,514.68             -189,642,212.41

    加:营业外收入                                                  107,687,147.01                  153,451,269.21

    减:营业外支出                                                      157,127.18                        3,800.00

        其中:非流动资产处置损失                                         24,742.95

三、利润总额(亏损总额以“-”号填列)                               -53,697,494.85                 -36,194,743.20

    减:所得税费用                                                    -1,030,168.23                    -154,524.47

四、净利润(净亏损以“-”号填列)                                   -52,667,326.62                 -36,040,218.73

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                                                         95,938.35                   -2,086,659.11

七、综合收益总额                                                     -52,571,388.27                 -38,126,877.84


法定代表人:汤彰明                     主管会计工作负责人:赵英涛                       会计机构负责人:曹金霞


5、合并现金流量表

编制单位:石家庄常山纺织股份有限公司
                                                                                                          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                                     2,374,309,438.54          3,419,126,133.35

    客户存款和同业存放款项净增加额

    向中央银行借款净增加额

    向其他金融机构拆入资金净增加额

    收到原保险合同保费取得的现金

    收到再保险业务现金净额

    保户储金及投资款净增加额

    处置交易性金融资产净增加额

    收取利息、手续费及佣金的现金

    拆入资金净增加额


                                                                                                                 33
                                                         石家庄常山纺织股份有限公司 2014 年半年度报告全文


    回购业务资金净增加额

    收到的税费返还                                                6,485,156.58             40,136,977.59

    收到其他与经营活动有关的现金                                 69,340,528.76             31,866,516.20

经营活动现金流入小计                                          2,450,135,123.88           3,491,129,627.14

    购买商品、接受劳务支付的现金                              2,269,560,431.39           3,291,426,847.72

    客户贷款及垫款净增加额

    存放中央银行和同业款项净增加额

    支付原保险合同赔付款项的现金

    支付利息、手续费及佣金的现金

    支付保单红利的现金

    支付给职工以及为职工支付的现金                              208,598,573.15            311,385,199.99

    支付的各项税费                                               34,797,418.66             27,538,840.59

    支付其他与经营活动有关的现金                                 11,890,583.54             12,272,992.48

经营活动现金流出小计                                          2,524,847,006.74           3,642,623,880.78

经营活动产生的现金流量净额                                      -74,711,882.86            -151,494,253.64

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

    处置固定资产、无形资产和其他长期资产收回的现金净额           17,216,504.69            106,592,241.44

    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                                             17,216,504.69            106,592,241.44

    购建固定资产、无形资产和其他长期资产支付的现金               71,038,190.52             73,189,494.82

    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                                             71,038,190.52             73,189,494.82

投资活动产生的现金流量净额                                      -53,821,685.83             33,402,746.62

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                                          702,206,256.57           1,669,887,392.47

    发行债券收到的现金



                                                                                                        34
                                                             石家庄常山纺织股份有限公司 2014 年半年度报告全文


    收到其他与筹资活动有关的现金                                       1,660,000.00

筹资活动现金流入小计                                                 703,866,256.57           1,669,887,392.47

    偿还债务支付的现金                                               648,248,683.39           1,621,174,697.95

    分配股利、利润或偿付利息支付的现金                                89,395,684.69              84,548,599.60

    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                                      16,600,000.00

筹资活动现金流出小计                                                 754,244,368.08           1,705,723,297.55

筹资活动产生的现金流量净额                                            -50,378,111.51            -35,835,905.08

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                                         -178,911,680.20           -153,927,412.10

    加:期初现金及现金等价物余额                                     316,168,795.84             733,873,975.41

六、期末现金及现金等价物余额                                         137,257,115.64             579,946,563.31


法定代表人:汤彰明                     主管会计工作负责人:赵英涛                      会计机构负责人:曹金霞


6、母公司现金流量表

编制单位:石家庄常山纺织股份有限公司
                                                                                                      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                                    1,921,353,517.38          2,782,386,287.59

    收到的税费返还                                                     6,485,156.58                130,872.79

    收到其他与经营活动有关的现金                                      82,032,968.89              41,980,743.59

经营活动现金流入小计                                                2,009,871,642.85          2,824,497,903.97

    购买商品、接受劳务支付的现金                                    1,795,101,494.92          2,685,585,679.02

    支付给职工以及为职工支付的现金                                   189,586,229.50             293,048,746.82

    支付的各项税费                                                    25,842,868.83              13,491,371.62

    支付其他与经营活动有关的现金                                       8,678,816.23               9,973,404.35

经营活动现金流出小计                                                2,019,209,409.48          3,002,099,201.81

经营活动产生的现金流量净额                                             -9,337,766.63           -177,601,297.84

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

    处置固定资产、无形资产和其他长期资产收回的现金净额                17,184,604.69             106,592,241.44

    处置子公司及其他营业单位收到的现金净额


                                                                                                             35
                                                               石家庄常山纺织股份有限公司 2014 年半年度报告全文


    收到其他与投资活动有关的现金

投资活动现金流入小计                                                     17,184,604.69               106,592,241.44

    购建固定资产、无形资产和其他长期资产支付的现金                       70,986,047.43                  72,288,482.42

    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                                                     70,986,047.43                  72,288,482.42

投资活动产生的现金流量净额                                              -53,801,442.74                  34,303,759.02

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                                                 386,100,000.00              1,618,680,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金                                          1,660,000.00

筹资活动现金流入小计                                                   387,760,000.00              1,618,680,000.00

    偿还债务支付的现金                                                 458,882,466.41              1,578,680,000.00

    分配股利、利润或偿付利息支付的现金                                   82,559,397.78                  78,451,126.77

    支付其他与筹资活动有关的现金

筹资活动现金流出小计                                                   541,441,864.19              1,657,131,126.77

筹资活动产生的现金流量净额                                             -153,681,864.19               -38,451,126.77

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                                           -216,821,073.56              -181,748,665.59

    加:期初现金及现金等价物余额                                       298,464,138.03                709,916,370.43

六、期末现金及现金等价物余额                                             81,643,064.47               528,167,704.84


法定代表人:汤彰明                       主管会计工作负责人:赵英涛                        会计机构负责人:曹金霞


7、合并所有者权益变动表

编制单位:石家庄常山纺织股份有限公司
本期金额
                                                                                                             单位:元

                                                                   本期金额

                                                归属于母公司所有者权益
           项目              实收资                                                             少数股东 所有者权
                                      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)



                                                                                                                     36
                                                  石家庄常山纺织股份有限公司 2014 年半年度报告全文


                             718,861 1,116,50   184,924       421,673,        449,046.5 2,442,417,
一、上年年末余额
                             ,000.00 9,738.81   ,069.84         641.36               9       496.60

       加:会计政策变更

           前期差错更正

           其他

                             718,861 1,116,50   184,924       421,673,        449,046.5 2,442,417,
二、本年年初余额
                             ,000.00 9,738.81   ,069.84         641.36               9       496.60

三、本期增减变动金额(减少           95,938.3                 -49,426,                    -49,339,91
                                                                              -9,716.29
以“-”号填列)                           5                    136.87                         4.81

                                                              -49,426,                    -49,435,85
(一)净利润                                                                  -9,716.29
                                                                136.87                         3.16

                                     95,938.3
(二)其他综合收益                                                                        95,938.35
                                           5

                                     95,938.3                 -49,426,                    -49,339,91
上述(一)和(二)小计                                                        -9,716.29
                                           5                    136.87                         4.81

(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


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




                                                                                                  37
                                                                石家庄常山纺织股份有限公司 2014 年半年度报告全文


(七)其他

                             718,861 1,116,60                184,924             372,247,          439,330.3 2,393,077,
四、本期期末余额
                             ,000.00 5,677.16                 ,069.84             504.49                   0        581.79

上年金额
                                                                                                                  单位:元

                                                                    上年金额

                                                  归属于母公司所有者权益
             项目            实收资                                                                少数股东 所有者权
                                      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)

                             718,861 1,119,14                182,724             406,307,          611,656.9 2,427,652,
一、上年年末余额
                             ,000.00 8,043.44                 ,046.12             769.73                   2        516.21

    加:同一控制下企业合并
产生的追溯调整

    加:会计政策变更

           前期差错更正

           其他

                             718,861 1,119,14                182,724             406,307,          611,656.9 2,427,652,
二、本年年初余额
                             ,000.00 8,043.44                 ,046.12             769.73                   2        516.21

三、本期增减变动金额(减少            -2,638,3                2,200,0            15,365,8          -162,610. 14,764,980
以“-”号填列)                        04.63                  23.72               71.63                   33          .39

                                                                                 17,565,8          -23,271.7 17,542,623
(一)净利润
                                                                                   95.35                   1           .64

                                      -2,638,3                                                                  -2,638,304.
(二)其他综合收益
                                        04.63                                                                           63

                                      -2,638,3                                   17,565,8          -23,271.7 14,904,319
上述(一)和(二)小计
                                        04.63                                      95.35                   1           .01

                                                                                                   -139,338. -139,338.6
(三)所有者投入和减少资本
                                                                                                           62             2

1.所有者投入资本

2.股份支付计入所有者权益
的金额

                                                                                                   -139,338. -139,338.6
3.其他
                                                                                                           62             2

                                                              2,200,0            -2,200,0
(四)利润分配
                                                               23.72               23.72

                                                              2,200,0            -2,200,0
1.提取盈余公积
                                                               23.72               23.72


                                                                                                                          38
                                                                 石家庄常山纺织股份有限公司 2014 年半年度报告全文


2.提取一般风险准备

3.对所有者(或股东)的分


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

                             718,861 1,116,50                 184,924          421,673,              449,046.5 2,442,417,
四、本期期末余额
                             ,000.00 9,738.81                  ,069.84          641.36                        9      496.60


法定代表人:汤彰明                         主管会计工作负责人:赵英涛                            会计机构负责人:曹金霞


8、母公司所有者权益变动表

编制单位:石家庄常山纺织股份有限公司
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

                              718,861,00 1,116,548,                      178,681,11                 377,155,99 2,391,246,
一、上年年末余额
                                    0.00        597.27                         6.58                         0.82     704.67

       加:会计政策变更

           前期差错更正

           其他

                              718,861,00 1,116,548,                      178,681,11                 377,155,99 2,391,246,
二、本年年初余额
                                    0.00        597.27                         6.58                         0.82     704.67

三、本期增减变动金额(减少                                                                          -52,667,32 -52,571,38
                                           95,938.35
以“-”号填列)                                                                                            6.62       8.27

(一)净利润                                                                                        -52,667,32 -52,667,32


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                                                                                                     6.62           6.62

(二)其他综合收益                           95,938.35                                                         95,938.35

                                                                                                -52,667,32 -52,571,38
上述(一)和(二)小计                       95,938.35
                                                                                                     6.62           8.27

(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

                              718,861,00 1,116,644,                      178,681,11            324,488,66 2,338,675,
四、本期期末余额
                                     0.00      535.62                           6.58                 4.20        316.40

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

                                718,861,00 1,119,186,                    176,481,09            364,689,18 2,379,218,
一、上年年末余额
                                      0.00      901.90                          2.86                    9.72     184.48

       加:会计政策变更

           前期差错更正

           其他

二、本年年初余额                718,861,00 1,119,186,                    176,481,09            364,689,18 2,379,218,


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                                     0.00       901.90                         2.86                9.72        184.48

三、本期增减变动金额(减少以                -2,638,304.                   2,200,023.         12,466,801 12,028,520
“-”号填列)                                      63                           72                 .10           .19

                                                                                             14,666,824 14,666,824
(一)净利润
                                                                                                    .82           .82

                                            -2,638,304.                                                    -2,638,304.
(二)其他综合收益
                                                    63                                                             63

                                            -2,638,304.                                      14,666,824 12,028,520
上述(一)和(二)小计
                                                    63                                              .82           .19

(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

                                                                          2,200,023.         -2,200,023.
(四)利润分配
                                                                                 72                  72

                                                                          2,200,023.         -2,200,023.
1.提取盈余公积
                                                                                 72                  72

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

                               718,861,00 1,116,548,                     178,681,11          377,155,99 2,391,246,
四、本期期末余额
                                     0.00       597.27                         6.58                0.82        704.67


法定代表人:汤彰明                          主管会计工作负责人:赵英涛                    会计机构负责人:曹金霞




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三、公司基本情况

    石家庄常山纺织股份有限公司(以下简称“公司”或“本公司”)系经河北省人民政府股份制领导小组办公室“冀股办
[1998]64号”文件批准,由石家庄常山纺织集团有限责任公司作为主发起人,联合河北省宏远国际经贸集团公司、河北华鑫
集团公司、河北宁纺集团有限责任公司和石家庄市星球服装鞋帽联合(集团)公司共同发起设立的股份有限公司。公司于1998
年12月29日在河北省工商行政管理局注册登记正式成立,注册资本3亿元。公司住所:石家庄市和平东路183号。法定代表人:
汤彰明。
    经中国证监会“证监发行字[2000]91号”文件批准,公司于2000年7月6日通过深圳证券交易所交易系统,采用上网定价的
发行方式向社会公开发行人民币普通股(A股)1亿股,发行价为每股6.18元。经深圳证券交易所“深证上2000[106]号”文
批准,本公司的1亿股A股股票已于2000年7月24日在深圳证券交易所上市挂牌交易。股票简称“常山股份”,股票代码“000158”。
    根据公司股东大会决议通过的配股方案,并经中国证监会“证监发行字[2003]91号”文核准,本公司于2003年8月向社会
公众股股东配售普通股30,000,000股,每股发行价格为5.07元人民币, 募集资金净额为140,968,464.08元。此次配售社会公众
股后,公司股本总额为43,000万元人民币,已经河北华安会计师事务所有限公司“冀华会验字[2003] 3004号”验资报告验证。
    2005年12月28日召开的股权分置改革相关股东会议表决通过了公司对价方案即以股权登记日(2006年1月12日)登记在
册的全体流通股股东每持有10股流通股获得非流通股股东支付3.5股对价股股份,该方案于2006年1月13日正式实施完毕。
    截至2008年12月31日,除控股股东石家庄常山纺织集团有限责任公司持有的公司252,107,700 股非流通股继续锁定外,
其他四家非流通股东河北宁纺集团有限责任公司、石家庄常山纺织贸易有限责任公司、河北省宏远国际经贸集团公司和石家
庄市星球服装鞋帽联合(集团)变为流通股股东。石家庄常山纺织集团有限责任公司持有的公司非流通股本已于2009年1月
16日上市流通。
    公司根据2007年第一次临时股东大会决议和修改后章程的规定,申请新增注册资本人民币72,700,000元。经中国证券监
督管理委员会“证监发行字(2007)384号”文核准,公司向江苏开元国际集团轻工业品进出口股份有限公司、中原证券股份
有限公司、长江证券有限责任公司、尹太阳、上海合邦投资有限公司、上海景贤投资有限公司、珠海市华粤投资有限公司、
邱梅芳、东吴证券有限责任公司和安徽安粮国际发展股份有限公司非公开发行人民币普通股(A股)72,700,000股,每股面
值1.00元,每股定向增发价8.35元,变更后的注册资本为人民币502,700,000元。
    公司根据2007年度股东大会决议和修改后章程的规定,申请新增的注册资本为人民币216,161,000元,公司以2008年2月1
日非公开发行后的总股本50,270万股计算,按每10股转增4.3股的比例,以资本公积向全体股东转增股份总额216,161,000股,
每股面值1元,共计增加股本216,161,000元。变更后注册资本为人民币718,861,000元。
    控股股东石家庄常山纺织集团有限责任公司于2010年9月减持1,500万股,减持比例2.09%,减持后持有本公司345,514,011
股,持股比例48.06%。
    公司经营范围:天然纤维和人造纤维的纺织产品、针织品、服装加工;家用服饰、纺织品、产业用纺织品的设计、开发、
制造(限分支机构经营)、销售;本企业和本企业成员企业自产产品及相关技术的出口业务(国家限定公司经营或禁止出口
的商品除外);经营本企业和本企业成员企业生产、科研所需的原辅材料、机械设备、仪器仪表 、零配件及相关技术的进
口业务(国家限定公司经营或禁止进口的商品除外);经营本企业的进料加工和“三来一补”业务;棉花的批发、零售;房屋
租赁。


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

    本财务报表按照财政部2006年2月颁布的《企业会计准则—基本准则》和38项具体会计准则及其应用指南、解释以及其
他相关规定(统称“企业会计准则”)编制。


2、遵循企业会计准则的声明

    本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2014年6月30日的财务状况以及2014年1-6月的经营成

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果和现金流量等有关信息。


3、会计期间

本公司会计期间采用公历年度,即每年自1月1日起至12月31日止。


4、记账本位币

    本公司以人民币为记账本位币。


5、同一控制下和非同一控制下企业合并的会计处理方法

(1)同一控制下企业合并

    对于同一控制下的企业合并,本公司采用权益结合法进行会计处理。合并取得的被合并方的资产、负债,除因会计政策
不同而进行的调整以外,按合并日被合并方的原账面价值计量。合并对价的账面价值(或发行股份面值总额)与合并中取得
的净资产账面价值份额的差额调整资本公积,资本公积不足冲减的,调整留存收益。
    为进行企业合并发生的直接相关费用于发生时计入当期损益。


(2)非同一控制下的企业合并

    对于非同一控制下的企业合并,本公司采用购买法进行会计处理。合并成本为本公司在购买日为取得对被购买方的控制
权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。在购买日,本公司取得的被购买方的资产、负债及
或有负债按公允价值确认。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉,按成本扣除累计减值准
备后的金额计量;对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后计入当期损益。
    非同一控制下的企业合并中,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,
于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的
初始确认金额。


6、合并财务报表的编制方法

(1)合并财务报表的编制方法

    合并财务报表的合并范围包括本公司及全部子公司。
    本公司合并财务报表以本公司和子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投
资后,由本公司编制。在编制合并财务报表时,本公司和子公司的会计政策和会计期间要求保持一致,公司间的重大交易和
往来余额予以抵销。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。
    在报告期内因同一控制下企业合并增加的子公司,本公司将该子公司合并当期期初至报告期末的收入、费用、利润纳入
合并利润表,将其现金流量纳入合并现金流量表;因非同一控制下企业合并增加的子公司,本公司将该子公司购买日至报告
期末的收入、费用、利润纳入合并利润表,将其现金流量纳入合并现金流量表。




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(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法

7、现金及现金等价物的确定标准

现金等价物,是指本公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。


8、外币业务和外币报表折算

(1)外币业务

本公司发生外币业务,按交易发生日的即期汇率折算为记账本位币金额。


(2)外币财务报表的折算

    期末,对外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债
表日即期汇率不同而产生的汇兑差额,计入当期损益;对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;对以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账
本位币金额的差额,计入当期损益。


9、金融工具

   金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。


(1)金融工具的分类

    本公司的金融资产于初始确认时分为以下四类:以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、
贷款和应收款项、可供出售金融资产。


(2)金融工具的确认依据和计量方法

    金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接
计入当期损益,其他类别的金融资产相关交易费用计入其初始确认金额。
    以公允价值计量且其变动计入当期损益的金融资产
    以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和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资产。交易性金融资产包括为了在短期内出售而取得的金融资产,以及衍生金融工具。对于此类金融资
产,采用公允价值进行后续计量,所有已实现和未实现的损益均计入当期损益。
    持有至到期投资
    持有至到期投资,是指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资
产。对于此类金融资产,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失,
均计入当期损益。
    应收款项
    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,包括应收账款和其他应收款。
    可供出售金融资产
    可供出售金融资产,是指初始确认时即指定为可供出售的非衍生金融资产,以及除上述金融资产类别以外的金融资产。
对于此类金融资产,采用公允价值进行后续计量。其折溢价采用实际利率法进行摊销并确认为利息收入。除减值损失及外币


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货币性金融资产的汇兑差额确认为当期损益外,可供出售金融资产的公允价值变动作为资本公积的单独部分予以确认,直到
该金融资产终止确认或发生减值时,在此之前在资本公积中确认的累计利得或损失转入当期损益。与可供出售金融资产相关
的股利或利息收入,计入当期损益。


(3)金融资产转移的确认依据和计量方法

    金融资产转移,是指将金融资产让与或交付给该金融资产发行方以外的另一方(转入方)。
    本公司已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的,终止确认该金融资产;保留了金融资产所有权上
几乎所有的风险和报酬的,不终止确认该金融资产。
    本公司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的,分别下列情况处理:放弃了对该金融资产控
制的,终止确认该金融资产并确认产生的资产和负债;未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度
确认有关金融资产,并相应确认有关负债。


(4)金融负债终止确认条件

    本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。
    金融资产满足下列条件之一的,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,且符合下述金融资产转移的终止确认条件。
     金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。


(5)金融资产和金融负债公允价值的确定方法

    本公司初始确认金融资产和金融负债时,应当按照公允价值计量。金融工具初始确认时的公允价值通常指交易价格(即
所收到或支付对价的公允价值),但是,如果收到或支付的对价的一部分并非针对该金融工具,该金融工具的公允价值应根
据估值技术进行估计。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的
其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。


(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

    本公司于资产负债表日对金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。表
明金融资产发生减值的客观证据,是指金融资产初始确认后实际发生的、对该金融资产的预计未来现金流量有影响,且企业
能够对该影响进行可靠计量的事项。
    以摊余成本计量的金融资产
    如果有客观证据表明该金融资产发生减值,则将该金融资产的账面价值减记至预计未来现金流量(不包括尚未发生的未
来信用损失)现值,减记金额计入当期损益。预计未来现金流量现值,按照该金融资产原实际利率折现确定,并考虑相关担
保物的价值。
    对单项金额重大的金融资产单独进行减值测试,如有客观证据表明其已发生减值,确认减值损失,计入当期损益。对单
项金额不重大的金融资产,包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产
(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认
减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    本公司对以摊余成本计量的金融资产确认减值损失后,如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。但是,该转回后的账面价值不超过假定不计提减值准备
情况下该金融资产在转回日的摊余成本。
    可供出售金融资产

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    如果有客观证据表明该金融资产发生减值,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当
期损益。该转出的累计损失,为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入
损益的减值损失后的余额。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的
事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不通过损益转回。
    以成本计量的金融资产
    如果有客观证据表明该金融资产发生减值,将该金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金
流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。发生的减值损失一经确认,不再转回。
各类可供出售金融资产减值的各项认定标准


(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据

    尚未到期的持有至到期投资重分类为可供出售金融资产主要判断依据:
    (1)没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期;
    (2)管理层没有意图持有至到期;
    (3)受法律、行政法规的限制或其他原因,难以将该金融资产持有至到期;
    (4)其他表明本公司没有能力持有至到期。
    重大的尚未到期的持有至到期投资重分类为可供出售金融资产需经董事会审批后决定。


10、应收款项坏账准备的确认标准和计提方法

(1)单项金额重大的应收款项坏账准备


                                                              期末余额达到 500 万元(含 500 万元)以上的非纳入
单项金额重大的判断依据或金额标准                          合并财务报表范围关联方的客户应收款项为单项金额重
                                                          大的应收款项。

                                                              对于单项金额重大且有客观证据表明发生了减值的
                                                          应收款项,根据其未来现金流量现值低于其账面价值的差
                                                          额计提坏账准备。对单项金额重大的应收款项单独进行减
单项金额重大并单项计提坏账准备的计提方法                  值测试,单独测试未发生减值的金融资产,包括在具有类
                                                          似信用风险特征的金融资产组合中进行减值测试。单项测
                                                          试已确认减值损失的应收款项,不再包括在具有类似信用
                                                          风险特征的应收款项组合中进行减值测试。


(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

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)                                       4.00%                                         4.00%



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1-2 年                                                    6.00%                                        6.00%

2-3 年                                                   15.00%                                       15.00%

3 年以上                                                  40.00%                                       40.00%

3-4 年                                                   40.00%                                       40.00%

4-5 年                                                   40.00%                                       40.00%

5 年以上                                                  40.00%                                       40.00%

组合中,采用余额百分比法计提坏账准备的
□ 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


(3)单项金额虽不重大但单项计提坏账准备的应收账款


                               本公司对于单项金额虽不重大但具备以下特征如:应收关联方款项;与对方存在争议或涉
                           及诉讼、仲裁的应收款项;已有明显迹象表明债务人很可能无法履行还款义务的应收款项的应
单项计提坏账准备的理由
                           收款项,单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于
                           其账面价值的差额,确认减值损失,计提坏账准备。

                               单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账
坏账准备的计提方法
                           面价值的差额,确认减值损失,计提坏账准备。


11、存货

(1)存货的分类

    本公司存货分原材料、在产品、包装物、库存商品、委托加工材料、物资采购等。


(2)发出存货的计价方法

计价方法:加权平均法
    本公司存货取得时按实际成本计价。原料、在产品、库存商品、发出商品等发出时采用加权平均法计价,材料按计划成
本计价,材料成本差异按上月余额法计算结转。


(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

    存货可变现净值是按存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
    本公司期末存货成本高于其可变现净值的,计提存货跌价准备。本公司通常按照单个存货项目计提存货跌价准备,期末,
以前减记存货价值的影响因素已经消失的,存货跌价准备在原已计提的金额内转回。


(4)存货的盘存制度

    盘存制度:永续盘存制
    本公司存货盘存制度采用永续盘存制。

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(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
    本公司低值易耗品领用时采用一次转销法摊销。
    包装物
    摊销方法:分次摊销法
    周转用包装物按照预计的使用次数分次计入成本费用。


12、长期股权投资

(1)投资成本的确定

    本公司长期股权投资在取得时按投资成本计量。投资成本一般为取得该项投资而付出的资产、发生或承担的负债以及发
行的权益性证券的公允价值,并包括直接相关费用。但同一控制下的企业合并形成的长期股权投资,其投资成本为合并日取
得的被合并方所有者权益的账面价值份额。


(2)后续计量及损益确认

    本公司能够对被投资单位实施控制的长期股权投资,以及对被投资单位不具有共同控制或重大影响,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;对被投资单位具有共同控制或重大影响的长期股权投资,
采用权益法核算。
    本公司长期股权投资采用权益法核算时,对长期股权投资初始投资成本大于投资时应享有被投资单位可辨认净资产公允
价值份额的,不调整长期股权投资的初始投资成本;对长期股权投资初始投资成本小于投资时应享有被投资单位可辨认净资
产公允价值份额的,对长期股权投资的账面价值进行调整,差额计入投资当期的损益。本公司在按权益法对长期股权投资进
行核算时,先对被投资单位的净利润进行取得投资时被投资单位各项可辨认资产等的公允价值、会计政策和会计期间方面的
调整,再按应享有或应分担的被投资单位的净损益份额确认当期投资损益。
    本公司与联营企业及合营企业之间发生的未实现内部交易损益按照持股比例计算归属于本公司的部分,在抵销基础上确
认投资损益。
    对于 2007 年 1 月 1 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法摊销的股权投资借方差额,确认投资损益。


(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。其中,控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。
    重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的
制定。当本公司直接或通过子公司间接拥有被投资单位 20%(含 20%)以上但低于 50%的表决权股份时,除非有明确证据
表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外,均确定对被投资单位具有重大影响;本公司拥有
被投资单位 20%(不含)以下的表决权股份,一般不认为对被投资单位具有重大影响,除非有明确证据表明该种情况下能
够参与被投资单位的生产经营决策,形成重大影响。




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(4)减值测试方法及减值准备计提方法

    对子公司、联营企业及合营企业的投资,本公司对子公司、联营企业和合营企业的长期股权投资的资产减值,按以下方
法确定:
    本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减
值测试。
    持有的对被投资单位不具有共同控制或重大影响、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,本
公司于资产负债表日对金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。表明金融资
产发生减值的客观证据,是指金融资产初始确认后实际发生的、对该金融资产的预计未来现金流量有影响,且企业能够对该
影响进行可靠计量的事项。


13、投资性房地产

    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。本公司投资性房地产包括已出租的土地使用权、
持有并准备增值后转让的土地使用权、已出租的建筑物。

    本公司投资性房地产按照取得时的成本进行初始计量,并按照固定资产或无形资产的有关规定,按期计提折旧或摊销。
投资性房地产的预计使用年限为40年,残值率为3%,年折旧率为2.43%。

    采用成本模式进行后续计量的投资性房地产,本公司对采用成本模式进行后续计量的投资性房地产的资产减值,按以下
方法确定:
    本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减
值测试。
    可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以
单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的
可收回金额。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。
    当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,
同时计提相应的资产减值准备。
    资产减值损失一经确认,在以后会计期间不再转回。


14、固定资产

(1)固定资产确认条件

    本公司固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。与该
固定资产有关的经济利益很可能流入企业,并且该固定资产的成本能够可靠地计量时,固定资产才能予以确认。
    本公司固定资产按照取得时的实际成本进行初始计量。


(2)融资租入固定资产的认定依据、计价方法

    融资租入的固定资产,能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;
无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。


(3)各类固定资产的折旧方法

    本公司采用年限平均法计提折旧。固定资产自达到预定可使用状态时开始计提折旧,终止确认时或划分为持有待售非流

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动资产时停止计提折旧。在不考虑减值准备的情况下,按固定资产类别、预计使用寿命和预计残值,本公司确定各类固定资
产的年折旧率如下:

            类别                   折旧年限(年)            残值率                     年折旧率

房屋及建筑物                   15-40 年                                3.00% 6.47%-2.43%

机器设备                       8-28 年                                 5.00% 11.88%-3.39%

电子设备                       5-18 年                                 5.00% 19.00%-5.28%

运输设备                       8-12 年                                 5.00% 11.88%-7.92%

其他设备                       5-18 年                                 5.00% 19.00%-5.28%


(4)固定资产的减值测试方法、减值准备计提方法

    本公司对固定资产的资产减值,按以下方法确定:
    本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减
值测试。
    可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以
单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的
可收回金额。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。
    当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,
同时计提相应的资产减值准备。
    资产减值损失一经确认,在以后会计期间不再转回。


(5)其他说明

    每年年度终了,本公司对固定资产的使用寿命、预计净残值和折旧方法进行复核。
    使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命;预计净残值预计数与原先估计数有差异的,调
整预计净残值。
    大修理费用
    本公司对固定资产进行定期检查发生的大修理费用,有确凿证据表明符合固定资产确认条件的部分,计入固定资产成本,
不符合固定资产确认条件的计入当期损益。固定资产在定期大修理间隔期间,照提折旧。


15、在建工程

(1)在建工程的类别

    本公司在建工程成本按实际工程支出确定﹐包括在建期间发生的各项必要工程支出、工程达到预定可使用状态前的应予
资本化的借款费用以及其他相关费用等。
    在建工程在达到预定可使用状态时转入固定资产。


(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时转入固定资产。




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(3)在建工程的减值测试方法、减值准备计提方法

    资产负债表日,本公司对在建工程检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回
金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    在建工程可收回金额根据资产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孰高确定。


16、借款费用

(1)借款费用资本化的确认原则

    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其
他借款费用,在发生时根据其发生额确认为费用,计入当期损益。借款费用同时满足下列条件的,开始资本化:
    ① 资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担
带息债务形式发生的支出;
    ② 借款费用已经发生;
    ③ 为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。


(2)借款费用资本化期间

    本公司购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。在符合资本化条
件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时根据其发生额确认为费用,计入当期损益。


(3)暂停资本化期间

    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化;
正常中断期间的借款费用继续资本化。


(4)借款费用资本化金额的计算方法

    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。


17、无形资产

(1)无形资产的计价方法

    本公司无形资产按照成本进行初始计量,并于取得无形资产时分析判断其使用寿命。使用寿命为有限的,自无形资产可
供使用时起,采用能反映与该资产有关的经济利益的预期实现方式的摊销方法,在预计使用年限内摊销;无法可靠确定预期
实现方式的,采用直线法摊销;使用寿命不确定的无形资产,不作摊销。


(2)使用寿命有限的无形资产的使用寿命估计情况

    本公司于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,与以前估计不同的,调整原先估
计数,并按会计估计变更处理。


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    本公司期末预计某项无形资产已经不能给企业带来未来经济利益的,将该项无形资产的账面价值全部转入当期损益。

          项目                  预计使用寿命                                 依据


(3)使用寿命不确定的无形资产的判断依据

    公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确定为使用寿命不确定的无形资产。
    在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。


(4)无形资产减值准备的计提

    本公司对无形资产的资产减值,按以下方法确定:
    本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减
值测试。对因企业合并所形成的商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产无论是否存在减值迹象,
每年都进行减值测试。


(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准

    本公司将内部研究开发项目的支出,区分为研究阶段支出和开发阶段支出。
    研究阶段的支出,于发生时计入当期损益。


(6)内部研究开发项目支出的核算

    开发阶段的支出,同时满足下列条件的,才能予以资本化,即:完成该无形资产以使其能够使用或出售在技术上具有可
行性;具有完成该无形资产并使用或出售的意图;无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品
存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;有足够的技术、财务资源和其他资源支
持,以完成该无形资产的开发,并有能力使用或出售该无形资产;归属于该无形资产开发阶段的支出能够可靠地计量。不满
足上述条件的开发支出计入当期损益。
    本公司相应项目在满足上述条件,通过技术可行性及经济可行性研究,形成项目立项后,进入开发阶段。


18、长期待摊费用

    本公司发生的长期待摊费用按实际成本计价,并按预计受益期限平均摊销。对不能使以后会计期间受益的长期待摊费
用项目,其摊余价值全部计入当期损益。


19、预计负债

(1)预计负债的确认标准

    如果与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:
    ① 该义务是本公司承担的现时义务;
    ② 该义务的履行很可能导致经济利益流出本公司;
    ③ 该义务的金额能够可靠地计量。




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(2)预计负债的计量方法

    如果清偿已确认预计负债所需支出全部或部分预期由第三方或其他方补偿,则补偿金额只能在基本确定能收到时,作为
资产单独确认。确认的补偿金额不超过所确认负债的账面价值。


20、股份支付及权益工具

(1)股份支付的种类

    股份支付是指为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付
分为以权益结算的股份支付和以现金结算的股份支付。


(2)权益工具公允价值的确定方法

    对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值;对于授予的不存在活跃市场的期权
等权益工具,采用期权定价模型等确定其公允价值。




(3)确认可行权权益工具最佳估计的依据

    等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益
工具数量。在可行权日,最终预计可行权权益工具的数量应当与实际可行权数量一致。


(4)实施、修改、终止股份支付计划的相关会计处理

    授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,
相应增加资本公积。
    完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负
债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或
费用和资本公积。 在资产负债表日,后续信息表明可行权权益工具的数量与以前估计不同的,进行调整,并在可行权日调
整至实际可行权的权益工具数量。
    对于权益结算的股份支付,在可行权日之后不再对已确认的成本费用和所有者权益总额进行调整。在行权日根据行权情
况,确认股本和股本溢价,同时结转等待期内确认的"资本公积-其他资本公积"。


21、收入

(1)销售商品收入确认时间的具体判断标准

    对已将商品所有权上的主要风险或报酬转移给购货方,不再对该商品实施继续管理权和实际控制权,相关的收入已经取
得或取得了收款的凭据,且与销售该商品有关的成本能够可靠地计量时,本公司确认商品销售收入的实现。


(2)确认让渡资产使用权收入的依据

   与资产使用权让渡相关的经济利益能够流入及收入的金额能够可靠地计量时,本公司确认收入。



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(3)确认提供劳务收入的依据

(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法

   对在提供劳务交易的结果能够可靠估计的情况下,本公司在期末按完工百分比法确认收入。


22、政府补助

(1)类型

       政府补助在满足政府补助所附条件并能够收到时确认。
       对于货币性资产的政府补助,按照收到或应收的金额计量。其中,存在确凿证据表明该项补助是按照固定的定额标准拨
付的,可以按照应收的金额计量,否则应当按照实际收到的金额计量。对于非货币性资产的政府补助,按照公允价值计量;
公允价值不能够可靠取得的,按照名义金额 1 元计量。


(2)会计政策

       与资产相关的政府补助,确认为递延收益,并在相关资产使用期限内平均分配,计入当期损益;与收益相关的政府补助,
如果用于补偿已发生的相关费用或损失,则计入当期损益,如果用于补偿以后期间的相关费用或损失,则计入递延收益,于
费用确认期间计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。


23、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

       所得税包括当期所得税和递延所得税。除由于企业合并产生的调整商誉,或与直接计入所有者权益的交易或者事项相关
的递延所得税计入所有者权益外,均作为所得税费用计入当期损益。
       本公司根据资产、负债于资产负债表日的账面价值与计税基础之间的暂时性差异,采用资产负债表债务法确认递延所得
税。
       对于可抵扣暂时性差异、能够结转以后年度的可抵扣亏损和税款抵减,本公司以很可能取得用来抵扣可抵扣暂时性差异、
可抵扣亏损和税款抵减的未来应纳税所得额为限,确认由此产生的递延所得税资产,除非该可抵扣暂时性差异是在以下交易
中产生的:
       ①该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;
       ②对于与子公司、合营企业及联营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资
产:暂时性差异在可预见的未来很可能转回,且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。


(2)确认递延所得税负债的依据

       各项应纳税暂时性差异均确认相关的递延所得税负债,除非该应纳税暂时性差异是在以下交易中产生的:
       ①商誉的初始确认,或者具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时
既不影响会计利润也不影响应纳税所得额;
       ②对于与子公司、合营企业及联营企业投资相关的应纳税暂时性差异,该暂时性差异转回的时间能够控制并且该暂时性
差异在可预见的未来很可能不会转回。
       于资产负债表日,本公司对递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量,


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并反映资产负债表日预期收回资产或清偿负债方式的所得税影响。
       于资产负债表日,本公司对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用
以抵扣递延所得税资产的利益,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。


24、经营租赁、融资租赁

(1)经营租赁会计处理

       经营租赁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。


(2)融资租赁会计处理

       本公司将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确认为融资租赁,除融资租赁之外的其他租赁确认为
经营租赁。
       在租赁期开始日,本公司将租赁开始日租赁资产公允价值与最低租赁付款额现值中较低者作为租入资产的入账价值,将
最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。


(3)售后租回的会计处理

25、持有待售资产

(1)持有待售资产确认标准

       持有待售的固定资产
       同时满足下列条件的固定资产划分为持有待售:一是本公司已经就处置该固定资产作出决议;二是本公司已经与受让方
签订了不可撤销的转让协议;三是该项转让很可能在一年内完成。
       持有待售的固定资产包括单项资产和处置组。在特定情况下,处置组包括企业合并中取得的商誉等。


(2)持有待售资产的会计处理方法

       持有待售的固定资产不计提折旧,按照账面价值与公允价值减去处置费用后的净额孰低进行计量。
       某项资产或处置组被划归为持有待售,但后来不再满足持有待售的固定资产的确认条件,企业应当停止将其划归为持有
待售,并按照下列两项金额中较低者计量:
       ① 该资产或处置组被划归为持有待售之前的账面价值,按照其假定在没有被划归为持有待售的情况下原应确认的折旧、
摊销或减值进行调整后的金额;
       ② 决定不再出售之日的再收回金额。
   符合持有待售条件的无形资产等其他非流动资产,比照上述原则处理。


26、套期会计

       套期保值包括公允价值套期、现金流量套期、境外经营净投资套期。报告期内本公司的套期为公允价值套期。
       对于满足下列条件的套期工具,本公司运用套期会计方法进行处理:
       (1)在套期开始时,本公司对套期关系(即套期工具和被套期项目之间的关系)有正式指定,并准备了关于套期关系、
风险管理目标和套期策略的正式书面文件;

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       (2)该套期预期高度有效,且符合本公司最初为该套期关系所确定的风险管理策略;
       (3)对预期交易的现金流量套期,预期交易很可能发生,且必须使本公司面临最终将影响损益的现金流量变动风险;
       (4)套期有效性能够可靠地计量;
       (5)持续地对套期有效性进行评价,并确保该套期在套期关系被指定的会计期间内高度有效。
       套期同时满足下列条件时,本公司认定其高度有效:
       (1)在套期开始及以后期间,该项套期预期会高度有效地抵销套期指定期间被套期风险引起的公允价值或现金流量变
动;
       (2)该套期的实际抵销结果在80%至125%的范围内。
       本公司在套期开始时,记录套期工具与被套期项目之间的关系,以及风险管理目标和进行不同套期交易的策略。此外,
在套期开始及之后,本公司会持续地对套期有效性进行评价,以检查有关套期在套期关系被指定的会计期间内是否高度有效。
       套期工具为衍生工具的,套期工具公允价值变动形成的利得或损失计入当期损益;套期工具为非衍生工具的,套期工具
账面价值因汇率变动形成的利得或损失计入当期损益。
       被套期项目因被套期风险形成的利得或损失计入当期损益,同时调整被套期项目的账面价值。
       套期会计会在套期工具到期或出售、终止、或行使或不再符合套期会计条件时终止。


27、主要会计政策、会计估计的变更

本报告期主要会计政策、会计估计是否变更
□ 是 √ 否
不适用


(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否
不适用


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否
不适用


28、前期会计差错更正

本报告期是否发现前期会计差错
□ 是 √ 否
不适用


(1)追溯重述法

本报告期是否发现采用追溯重述法的前期会计差错
□ 是 √ 否



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(2)未来适用法

本报告期是否发现采用未来适用法的前期会计差错
□ 是 √ 否


29、其他主要会计政策、会计估计和财务报表编制方法

不适用


五、税项

1、公司主要税种和税率


                      税种                                 计税依据                               税率

增值税                                      应税收入                               17%、13%

营业税                                      应税收入                               5%

城市维护建设税                              应纳税所得额                           7%、5%

企业所得税                                  应纳流转税额                           25%、15%

教育费附加                                  应纳流转税额                           5%

各分公司、分厂执行的所得税税率


2、税收优惠及批文




3、其他说明

公司纺织品、服装的出口退税率为16%。


六、企业合并及合并财务报表

1、子公司情况

     本报告期,公司通过设立或投资等方式取得的子公司共8家:石家庄常山恒新纺织有限公司、石家庄常山恒荣进出口贸
易有限公司、石家庄常山赵州纺织有限公司、库尔勒常山恒丰商贸有限责任公司、石家庄常山物业服务有限公司、常山股份
香港国际贸易有限公司、上海冀源国际贸易有限公司、上海常纺恒友国际贸易有限公司。


(1)通过设立或投资等方式取得的子公司

                                                                                                            单位: 元

子公司 子公司                 业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公
                     注册地
  全称        类型             质     本     围    际投资 构成对         例     比例    并报表 东权益 东权益 司所有



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                                                      额      子公司                                   中用于 者权益
                                                              净投资                                   冲减少 冲减子
                                                              的其他                                   数股东 公司少
                                                              项目余                                   损益的 数股东
                                                                额                                      金额   分担的
                                                                                                               本期亏
                                                                                                               损超过
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额

                                          天然、
                                          功能型
石家庄          石家庄                    纤维、
常山恒          开发区                    纺织品
                                150,000             149,374              100.00   100.00
新纺织 全资     黄河大 生产               及服装                                           是
                                ,000.00             ,476.14                  %        %
有限公          道 151                    的研究
司              号                        开发制
                                          造销售
                                          等

                                          自营和
                                          代理各
                                          类商品
                                          和技术
                                          进出
                                          口,机
                                          电设备
石家庄
                                          及零配
常山恒          石家庄
                                          件,车
荣进出          和平东          50,000,             50,000,              100.00   100.00
         全资            贸易             辆配                                             是
口贸易          路 183          000.00               000.00                  %        %
                                          件,金
有限公          号
                                          属材

                                          料,化
                                          工产品
                                          (危险品
                                          除外),
                                          建筑装
                                          饰材
                                          料,纺

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                                         织原料
                                         (棉花收
                                         购除
                                         外),百
                                         货,五
                                         金交电
                                         的销售

                                         纺织产
                                         品、针
                                         织品、
石家庄
              河北省                     服装印
常山赵
              赵县石           10,500, 染加        10,500,     100.00   100.00
州纺织 全资             生产                                                     是
              塔路             000.00    工;棉    000.00          %        %
有限公
              132 号                     花的收

                                         购加工
                                         批发零
                                         售等

                                         批发零
                                         售:针
                                         纺织
                                         品、服
                                         装、其
                                         他农畜
                                         产品、
                                         棉花及
                                         棉花副
                                         产品、
              库尔勒                     其他化
库尔勒        市康都                     工产
常山恒        世纪花                     品、其
                               50,000,             50,000,     100.00   100.00
丰商贸 全资   园 47 栋 贸易              他机械                                  是
                               000.00              000.00          %        %
有限责        B1-12                      设备及
任公司        层 1202                    电子产
              号                         品、有
                                         色金属
                                         材料、
                                         建材、
                                         皮革制
                                         品、五
                                         金交
                                         电、其
                                         他日用
                                         品、服
                                         装加

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                                            工、产
                                            业用纺
                                            织品的
                                            设计、
                                            开发,
                                            商业项
                                            目的投
                                            资。

                                            物业管
                                            理、房
石家庄
                石家庄                      屋租
常山物
                长安区 物业管 500,000 赁、保                     100.00   100.00
业服务 全资                                            0.00                        是
                广安大 理         .00       洁服                     %        %
有限公
                街 36 号                    务、日

                                            用百货
                                            的销售

                SUITE
                2006
                20TH
常山股                                      纺织、
                FLOOR
份香港                                      服装产
                340               10,000.                        100.00   100.00
国际贸 全资                贸易             品的销     0.00                        是
                QUEEN             00 港币                            %        %
易有限                                      售及国
                'S
公司                                        际贸易
                ROAD
                CENTR
                AL HK

上海冀
                上海泰
源国际                            1,980,0 国际贸     1,380,0                            118,092.
         控股   谷路       贸易                                 70.00% 70.00% 是
贸易有                            00.00     易        00.00                                  81
                169 号
限公司

                                            自营和
                上海市
上海常                                      代理各
                浦东新
纺恒友                                      类商品
                区商城            10,000,            9,700,0                            321,237
国际贸 控股                贸易             和技术              97.00% 97.00% 是
                路 297            000.00              00.00                                  .49
易有限                                      进出口
                号 1206
公司                                        及内销
                室
                                            等

通过设立或投资等方式取得的子公司的其他说明


(2)同一控制下企业合并取得的子公司

                                                                                                     单位: 元




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                                                                                                            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                                    中用于
子公司 子公司            业务性 注册资 经营范                     持股比 表决权 是否合 少数股               损超过
                注册地                           际投资 净投资                                    冲减少
 全称    类型             质      本     围                         例     比例   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

通过同一控制下企业合并取得的子公司的其他说明


(3)非同一控制下企业合并取得的子公司

                                                                                                           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                                    中用于
子公司 子公司            业务性 注册资 经营范                     持股比 表决权 是否合 少数股               损超过
                注册地                           际投资 净投资                                    冲减少
 全称    类型             质      本     围                         例     比例   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

通过非同一控制下企业合并取得的子公司的其他说明




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2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体

                                                                                                      单位: 元

           名称                   与公司主要业务往来          在合并报表内确认的主要资产、负债期末余额

特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明


3、合并范围发生变更的说明

合并报表范围发生变更说明
□ 适用 √ 不适用


4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体

本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元

                       名称                               期末净资产                     本期净利润

本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元

                       名称                              处置日净资产                年初至处置日净利润

新纳入合并范围的主体和不再纳入合并范围的主体的其他说明


5、报告期内发生的同一控制下企业合并

                                                                                                      单位: 元

                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
     被合并方
                       业合并的判断依据      制人           并日的收入        的净利润      的经营活动现金流

同一控制下企业合并的其他说明


6、报告期内发生的非同一控制下企业合并

                                                                                                      单位: 元

          被合并方                          商誉金额                             商誉计算方法

非同一控制下企业合并的其他说明
是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形
□ 适用 √ 不适用


7、报告期内出售丧失控制权的股权而减少子公司


                    子公司名称                           出售日                      损益确认方法

出售丧失控制权的股权而减少的子公司的其他说明
是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形

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□ 适用 √ 不适用


8、报告期内发生的反向购买


                                                                                          合并中确认的商誉或计入当
          借壳方                 判断构成反向购买的依据           合并成本的确定方法
                                                                                               期的损益的计算方法

反向购买的其他说明


9、本报告期发生的吸收合并

                                                                                                                单位: 元

                吸收合并的类型                         并入的主要资产                       并入的主要负债

             同一控制下吸收合并                     项目                  金额          项目                 金额

          非同一控制下吸收合并                      项目                  金额          项目                 金额

吸收合并的其他说明


10、境外经营实体主要报表项目的折算汇率

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:                            --          --               440,754.79         --         --                879,152.46

人民币                           --          --               440,754.79         --         --                879,152.46

银行存款:                       --          --            133,688,185.48        --         --             313,162,219.61

人民币                           --          --            133,688,185.48        --         --             313,162,219.61

其他货币资金:                   --          --            130,327,138.19        --         --              93,610,175.54

人民币                           --          --            130,327,138.19        --         --              93,610,175.54

合计                             --          --            264,456,078.46        --         --             407,651,547.61

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


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银行承兑汇票                                                             39,237,249.54                            45,792,670.02

合计                                                                     39,237,249.54                            45,792,670.02


(2)期末已质押的应收票据情况

                                                                                                                         单位: 元

         出票单位          出票日期                     到期日                            金额                    备注


(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据
情况

因出票人无力履约而将票据转为应收账款的票据
                                                                                                                         单位: 元

         出票单位          出票日期                     到期日                            金额                    备注

说明
公司已经背书给其他方但尚未到期的票据
                                                                                                                         单位: 元

               出票单位                     出票日期                       到期日                   金额                 备注

辽宁华福实业股份有限公司             2014 年 03 月 18 日         2014 年 09 月 18 日               5,000,000.00

辽宁华福实业股份有限公司             2014 年 03 月 18 日         2014 年 09 月 18 日               5,000,000.00

三星贸易(深圳)有限公司             2014 年 03 月 24 日         2014 年 09 月 20 日               1,335,000.00

三星贸易(深圳)有限公司             2014 年 04 月 24 日         2014 年 10 月 21 日               1,316,666.00

南车株洲电力机车有限公司             2014 年 02 月 28 日         2014 年 08 月 27 日               1,000,000.00

合计                                            --                           --                   13,651,666.00           --

说明
已贴现或质押的商业承兑票据的说明


3、应收股利

                                                                                                                         单位: 元

                                                                                                                   相关款项是
            项目            期初数           本期增加       本期减少              期末数         未收回的原因
                                                                                                                   否发生减值

账龄一年以内的应收股利                       2,240,012.70                         2,240,012.70                    否

其中:                        --                 --               --                 --               --                  --

河北银行                                     1,408,547.00                         1,408,547.00                    否

交通银行                                       831,465.70                          831,465.70                     否

其中:                        --                 --               --                 --               --                  --

合计                                         2,240,012.70                         2,240,012.70        --                  --


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说明
应收股利较年初增加224万元,系本报告期河北银行、交通银行宣告派发尚未派发现金股利影响所致。


4、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

应收利息                                  16,286.11                     96,150.69                 112,436.80

合计                                      16,286.11                     96,150.69                 112,436.80


(2)逾期利息

                                                                                                                                   单位: 元

                  贷款单位                                  逾期时间(天)                                     逾期利息金额


(3)应收利息的说明

5、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

按组合计提坏账准备的应收账款

                             116,686,32               11,469,259.                    122,312,2                  11,740,691.9
账龄分析法组合                               99.82%                         9.83%                    99.82%                          9.60%
                                   2.16                            75                   10.61                              5

                             116,686,32               11,469,259.                    122,312,2                  11,740,691.9
组合小计                                     99.82%                         9.83%                    99.82%                          9.60%
                                   2.16                            75                   10.61                              5

单项金额虽不重大但单
                                                                                     214,832.0
项计提坏账准备的应收         214,832.04       0.18% 214,832.04            100.00%                     0.18%      214,832.04        100.00%
                                                                                              4
账款

                             116,901,15               11,684,091.                    122,527,0                  11,955,523.9
合计                                          --                            --                       --                             --
                                   4.20                            79                   42.65                              9

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


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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
                                                                                                                               单位: 元

                                              期末数                                                       期初数

        账龄                      账面余额                                                     账面余额
                                                             坏账准备                                                    坏账准备
                            金额              比例                                      金额                比例

1 年以内

其中:                       --                --                 --                      --                 --             --

1 年以内小计               85,325,695.77      73.12%              3,413,027.82         93,081,752.34        76.10%        3,723,270.12

1至2年                     10,556,782.25       9.05%                633,406.93          8,772,461.47         7.17%          526,347.70

2至3年                      3,594,850.61       3.08%                539,227.59          2,768,498.39         2.26%          415,274.76

3 年以上                   17,208,993.53      14.75%              6,883,597.41         17,689,498.41        14.47%        7,075,799.37

3至4年                      3,232,283.78       2.77%              1,292,913.52          3,093,714.31         2.53%        1,237,485.73

4至5年                      6,493,090.73       5.56%              2,597,236.29          6,902,360.66         5.65%        2,760,944.26

5 年以上                    7,483,619.02       6.41%              2,993,447.60          7,693,423.44         6.29%        3,077,369.38

合计                      116,686,322.16       --              11,469,259.75         122,312,210.61          --          11,740,691.95

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

上海邯达纺织国际贸易有限公司            214,832.04     214,832.04       100.00% 经单独进行减值测试,该款项收回的可能性极小

合计                                    214,832.04     214,832.04         --                                 --


(2)本报告期转回或收回的应收账款情况

                                                                                                                               单位: 元

                                                                                   转回或收回前累计已计
        应收账款内容              转回或收回原因       确定原坏账准备的依据                                         转回或收回金额
                                                                                      提坏账准备金额

期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                               单位: 元

       应收账款内容                账面余额                 坏账金额                     计提比例                       理由

单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明




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(3)本报告期实际核销的应收账款情况

                                                                                                                            单位: 元

                                                                                                                    是否因关联交易产
       单位名称          应收账款性质        核销时间                    核销金额                   核销原因
                                                                                                                           生

应收账款核销说明


(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                            单位: 元

                                                    期末数                                                 期初数
            单位名称
                                        账面余额             计提坏账金额                   账面余额                 计提坏账金额


(5)应收账款中金额前五名单位情况

                                                                                                                            单位: 元

                   单位名称                   与本公司关系                 金额             年限           占应收账款总额的比例

SUPABRITE ZAMBIA LTD                         非关联方                    3,318,953.28 1 年以内                                  2.84%

RAWABI NAJD TRADING E.S.T                    非关联方                    3,241,904.74 1 年以内                                  2.77%

江苏豪申家纺布艺科技有限公司                 非关联方                    3,117,569.86 1 年以内                                  2.67%

石家庄现代职业服装用布有限公司               非关联方                    3,112,188.90 1 年以内                                  2.66%

中伟国际(香港)实业有限公司                 非关联方                    3,066,224.81 1 年以内                                  2.62%

合计                                                 --                 15,856,841.59          --                               13.56%


(6)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

石家庄常山纺织集团进出口贸易有限责任公司                  关联方                        2,639,754.27                            2.26%

石家庄常山纺织贸易有限责任公司                            关联方                         601,594.20                             0.51%

合计                                                               --                   3,241,348.47                            2.77%


(7)终止确认的应收款项情况

                                                                                                                            单位: 元

                  项目                             终止确认金额                                与终止确认相关的利得或损失


(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                            单位: 元

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                      项目                                                                期末数

资产:

负债:


6、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
                        35,568,569.0                                           19,013,166.8
提坏账准备的其他应收                      78.39%                                                    65.21%
                                      4                                                    2


按组合计提坏账准备的其他应收款

账龄分析法组合          9,055,545.44      19.96% 1,846,950.83       20.40% 7,162,674.80             24.57%        1,760,031.00      24.57%

组合小计                9,055,545.44      19.96% 1,846,950.83       20.40% 7,162,674.80             24.57%        1,760,031.00      24.57%

单项金额虽不重大但单
项计提坏账准备的其他         749,229.80     1.65%     749,229.80 100.00% 2,980,624.80               10.22%          749,229.80      25.14%
应收款

                        45,373,344.2                                           29,156,466.4
合计                                        --       2,596,180.63      --                            --           2,509,260.80         --
                                      8                                                    2

其他应收款种类的说明
其他应收款较年初增加68.91%,主要系本期公司出口退税款增加所致。
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

                                                                                                               经单独进行减值测试,
应收出口退税款                       35,568,569.04
                                                                                                               预计能全额收回

合计                                 35,568,569.04                                             --                            --

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
                                                                                                                                   单位: 元

                                                 期末数                                                     期初数

         账龄                        账面余额                                             账面余额
                                                                 坏账准备                                                   坏账准备
                                  金额               比例                                金额              比例


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1 年以内

其中:

1 年以内小计                      4,433,192.64 48.96%            177,327.71        2,524,322.00 35.24%             100,972.88

1至2年                               51,930.00    0.57%             3,115.80          58,430.00    0.82%               3,505.80

2至3年                              646,647.18    7.14%           96,997.07          705,667.18    9.85%           105,850.07

3 年以上                          3,923,775.62 43.33%           1,569,510.25       3,874,255.62 54.09%           1,549,702.25

3至4年                              334,228.63    3.69%          133,691.45          784,758.63 10.96%             313,903.45

4至5年                            1,032,900.00 11.41%            413,160.00          532,900.00    7.44%           213,160.00

5 年以上                          2,556,646.99 28.23%           1,022,658.80       2,556,596.99 35.69%           1,022,638.80

合计                              9,055,545.44     --           1,846,950.83       7,162,674.80     --           1,760,031.00

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

南宫市至尊商业贸易               257,782.80       257,782.80     100.00% 经单独进行减值测试,该款项收回的可能性极小

第一棉麻总公司                   491,447.00       491,447.00     100.00% 经单独进行减值测试,该款项收回的可能性极小

合计                             749,229.80       749,229.80       --                               --


(2)本报告期转回或收回的其他应收款情况

                                                                                                                       单位: 元

                                                                               转回或收回前累计已计
       其他应收款内容          转回或收回原因      确定原坏账准备的依据                                    转回或收回金额
                                                                                  提坏账准备金额

期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                       单位: 元

    应收账款内容               账面余额                     坏账金额                 计提比例                   理由

单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明


(3)本报告期实际核销的其他应收款情况

                                                                                                                       单位: 元

       单位名称         其他应收款性质        核销时间                 核销金额         核销原因         是否因关联交易产生

其他应收款核销说明



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(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                单位: 元

                                                  期末数                                         期初数
             单位名称
                                      账面余额             计提坏账金额             账面余额              计提坏账金额


(5)金额较大的其他应收款的性质或内容

                                                                                                                单位: 元

           单位名称                     金额                  款项的性质或内容           占其他应收款总额的比例

应收出口退税款                             35,568,569.04 应收出口退税款                                           78.39%

             合计                          35,568,569.04             --                                           78.39%

说明


(6)其他应收款金额前五名单位情况

                                                                                                                单位: 元

                                                                                                            占其他应收款
                    单位名称                   与本公司关系          金额                  年限
                                                                                                             总额的比例

                                                                                  1 年以内 35,568,569.04,
出口退税                                  非关联方                37,173,926.03                                   81.93%
                                                                                  3 年以上 1,605,356.99

备用金                                    非关联方                 2,168,523.63 一年以内                           4.78%

石家庄市能源管理办公室用电集资款          非关联方                  939,240.00 三年以上                            2.07%

第一棉麻总公司                            非关联方                  491,447.00 三年以上                            1.08%

南宫市至尊商业贸易有限责任公司            非关联方                  257,782.80 三年以上                            0.57%

                      合计                           --           41,030,919.46             --                    90.43%


(7)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


(8)终止确认的其他应收款项情况

                                                                                                                单位: 元

                 项目                          终止确认金额                        与终止确认相关的利得或损失


(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                单位: 元


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                     项目                                                           期末数

资产:

负债:


(10)报告期末按应收金额确认的政府补助

                                                                                                                       单位: 元

                                                                                                          未能在预计时点收
              政府补助项目
  单位名称                   期末余额       期末账龄 预计收取时间         预计收取金额    预计收取依据 到预计金额的原因
                  名称
                                                                                                              (如有)


7、预付款项

(1)预付款项按账龄列示

                                                                                                                       单位: 元

                                        期末数                                                  期初数
       账龄
                                 金额                        比例                        金额                          比例

1 年以内                                  806,236,584.41       90.44%                            836,487,814.22         85.05%

1至2年                                     33,518,390.24        3.76%                            101,609,656.89         10.33%

2至3年                                     34,277,937.84        3.85%                             31,849,835.53          3.24%

3 年以上                                   17,416,093.98        1.95%                             13,528,388.00          1.38%

合计                                      891,449,006.47       --                                983,475,694.64         --

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

 WIMEX VENTURES LIMITED                                非关联方               382,033,351.39 1 年以内    尚未达到结算条件

正定县建设投资有限公司                                 非关联方                37,600,000.00 1-3 年      尚未达到结算条件

中太建设集团股份有限公司                               非关联方                34,450,923.35 1 年以内    尚未达到结算条件

SPHK HOLDING LIMITED                                   非关联方                30,739,513.43 1 年以内    尚未达到结算条件

HK TIMES TRADING DEVELOPMENT LIMITED                   非关联方                25,660,584.67 1 年以内    尚未达到结算条件

合计                                                                --        510,484,372.84     --               --

预付款项主要单位的说明




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(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                            单位: 元

                                                            期末数                                         期初数
                   单位名称
                                                 账面余额            计提坏账金额              账面余额             计提坏账金额


(4)预付款项的说明

8、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                         496,208,132.42                  496,208,132.42   487,486,722.47                        487,486,722.47

在产品                          49,906,083.45                   49,906,083.45    54,091,436.81                         54,091,436.81

库存商品                       984,074,834.04 17,575,953.52    966,498,880.52   966,504,632.54       14,582,476.50    951,922,156.04

委托加工材料                    21,261,148.15                   21,261,148.15    11,906,903.88                          11,906,903.88

合计                          1,551,450,198.06 17,575,953.52 1,533,874,244.54 1,519,989,695.70       14,582,476.50 1,505,407,219.20


(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

库存商品                            14,582,476.50         7,676,277.80                           4,682,800.78          17,575,953.52

合     计                           14,582,476.50         7,676,277.80                           4,682,800.78          17,575,953.52


(3)存货跌价准备情况


                                                                                         本期转回存货跌 本期转回金额占该项
     项目                               计提存货跌价准备的依据
                                                                                          价准备的原因          存货期末余额的比例

库存商品       按照单个存货项目成本高于可变现净值的差额计提存货跌价准备

存货的说明
     存货可变现净值是按存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
     本公司期末存货成本高于其可变现净值的,计提存货跌价准备。本公司通常按照单个存货项目计提存货跌价准备,期末,
以前减记存货价值的影响因素已经消失的,存货跌价准备在原已计提的金额内转回。




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9、其他流动资产

                                                                                                                    单位: 元

                   项目                                     期末数                                 期初数

超缴企业所得税                                                         2,118,880.13                            2,118,880.13

                   合计                                                2,118,880.13                            2,118,880.13

其他流动资产说明


期末其它流动资产系公司实际缴纳的所得税大于按税法规定计算的应缴税款而形成的当期所得税资产。


10、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                                                            12,408,026.60                     12,280,108.80

合计                                                                        12,408,026.60                     12,280,108.80

本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。
可供出售金融资产的说明


(2)可供出售金融资产中的长期债权投资

                                                                                                                    单位: 元

                                          初始投资成                                             累计应收或
 债券项目     债券种类           面值                      到期日       期初余额      本期利息                     期末余额
                                              本                                                 已收利息

可供出售金融资产的长期债权投资的说明


(3)可供出售金融资产的减值情况

                                                                                                                    单位: 元

       可供出售金融资产分类             可供出售权益工具      可供出售债务工具           其他                合计


(4)报告期内可供出售金融资产减值的变动情况

                                                                                                                    单位: 元

 可供出售金融资产分类 可供出售权益工具 可供出售债务工具                        其他                         合计


(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明

                                                                                                                    单位: 元


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                                                    公允价值相
可供出售权益                                                                                     未根据成本与期末公允价值的
                          成本        公允价值      对于成本的 持续下跌时间 已计提减值金额
工具(分项)                                                                                      差额计提减值的理由说明
                                                     下跌幅度


11、持有至到期投资

(1)持有至到期投资情况

                                                                                                                        单位: 元

                      项目                                  期末账面余额                            期初账面余额

持有至到期投资的说明


(2)本报告期内出售但尚未到期的持有至到期投资情况

                                                                                                                        单位: 元

                   项目                                  金额                         占该项投资出售前金额的比例

本报告期内出售但尚未到期的持有至到期投资情况说明


12、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

石家庄常山明
荣家纺有限公                40.00%         40.00% 10,824,844.96 11,797,914.96       -973,070.00    5,542,081.24     -161,595.58


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


13、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 在被投资 单位持股
被投资单                                                                                                     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 单位表决 比例与表 减值准备
     位                                                                                                      减值准备    红利
                                                                    比例      权比例 决权比例
                                                                                      不一致的



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                                                                                     说明

河北国信
投资控股              283,445.0 283,445.0        283,445.0
           成本法                                              0.15%      0.15%
集团股份                     0         0                   0
有限公司

紫光创新
                      24,000,00 24,000,00        24,000,00                                     11,976,85
投资有限 成本法                                                8.00%      8.00%                              97,248.41
                           0.00      0.00             0.00                                            7.64
公司

河北银行
                      25,933,50 25,933,50        25,933,50                                                               1,408,547
股份有限 成本法                                                0.88%      0.88%
                           0.00      0.00             0.00                                                                     .00
公司

                      50,216,94 50,216,94        50,216,94                                     11,976,85                 1,408,547
合计          --                                               --          --         --                     97,248.41
                           5.00      5.00             5.00                                            7.64                     .00


(2)向投资企业转移资金的能力受到限制的有关情况

                                                                                                                         单位: 元

向投资企业转移资金能力受到限制的长
                                                   受限制的原因                       当期累计未确认的投资损失金额
            期股权投资项目

长期股权投资的说明


14、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                              198,298,373.12         2,231,395.00                                200,529,768.12

1.房屋、建筑物                                198,298,373.12         2,231,395.00                                200,529,768.12

二、累计折旧和累计摊销合计                     19,159,354.07         2,435,571.57                                 21,594,925.64

1.房屋、建筑物                                 19,159,354.07         2,435,571.57                                 21,594,925.64

三、投资性房地产账面净值合计                  179,139,019.05           -204,176.57                               178,934,842.48

1.房屋、建筑物                                179,139,019.05           -204,176.57                               178,934,842.48

五、投资性房地产账面价值合计                  179,139,019.05           -204,176.57                               178,934,842.48

1.房屋、建筑物                                179,139,019.05           -204,176.57                               178,934,842.48

                                                                                                                         单位: 元

                                                                                               本期

本期折旧和摊销额                                                                                                    2,435,571.57




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(2)按公允价值计量的投资性房地产

                                                                                                               单位: 元

            期初公                           本期增加                                   本期减少               期末公允
   项目
            允价值     购置      自用房地产或存货转入 公允价值变动损益           处置    转为自用房地产          价值

说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计
办结时间


15、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:         2,157,764,829.46                            29,279,720.04    345,004,797.39   1,842,039,752.11

其中:房屋及建筑物             411,479,473.79                            992,483.17                       412,471,956.96

      机器设备             1,710,183,635.36                            25,581,948.11    342,469,843.90   1,393,295,739.57

      运输工具                  12,959,683.35                             60,893.22        757,029.20      12,263,547.37

      电子设备及其他            23,142,036.96                           2,644,395.54      1,777,924.29     24,008,508.21

            --                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:             656,706,897.99                          54,757,664.69    134,505,660.37    576,958,902.31

其中:房屋及建筑物              70,285,300.29                           7,403,208.39                       77,688,508.68

      机器设备                 559,420,249.90                          46,271,434.93    132,385,594.82    473,306,090.01

      运输工具                   6,880,360.02                            484,268.22        650,052.23       6,714,576.01

      电子设备及其他            20,120,987.78                            598,753.15       1,470,013.32     19,249,727.61

            --                期初账面余额                                 --                            本期期末余额

三、固定资产账面净值合计   1,501,057,931.47                                --                            1,265,080,849.80

其中:房屋及建筑物             341,194,173.50                              --                             334,783,448.28

      机器设备             1,150,763,385.46                                --                             919,989,649.56

      运输工具                   6,079,323.33                              --                               5,548,971.36

      电子设备及其他             3,021,049.18                              --                               4,758,780.60

      电子设备及其他                                                       --

五、固定资产账面价值合计   1,501,057,931.47                                --                            1,265,080,849.80

其中:房屋及建筑物             341,194,173.50                              --                             334,783,448.28

      机器设备             1,150,763,385.46                                --                             919,989,649.56

      运输工具                   6,079,323.33                              --                               5,548,971.36

      电子设备及其他             3,021,049.18                              --                               4,758,780.60

本期折旧额 54,757,664.69 元;本期由在建工程转入固定资产原价为 28,330,842.40 元。

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(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


(3)通过融资租赁租入的固定资产

                                                                                                                       单位: 元

              项目                        账面原值                         累计折旧                         账面净值


(4)通过经营租赁租出的固定资产

                                                                                                                       单位: 元

                              种类                                                        期末账面价值


(5)期末持有待售的固定资产情况

                                                                                                                       单位: 元

          项目                       账面价值               公允价值                  预计处置费用           预计处置时间


(6)未办妥产权证书的固定资产情况


                     项目                            未办妥产权证书原因                        预计办结产权证书时间

固定资产说明


16、在建工程

(1)在建工程情况

                                                                                                                       单位: 元

                                                           期末数                                       期初数
                 项目
                                           账面余额       减值准备     账面价值         账面余额       减值准备     账面价值

整体改造优化升级项目--高档服装面料
                                         668,596,711.85              668,596,711.85 625,429,945.25                625,429,945.25
项目

提高纱质量开发新型产品设备改良             6,198,779.94                6,198,779.94 27,081,875.73                  27,081,875.73

高档柔性纱线项目                          61,440,399.27               61,440,399.27 56,805,129.89                  56,805,129.89

其他                                       1,393,623.89                1,393,623.89     3,541,802.28                3,541,802.28

合计                                     737,629,514.95              737,629,514.95 712,858,753.15                712,858,753.15




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(2)重大在建工程项目变动情况

                                                                                                                              单位: 元

                                                                                               其中:本
                                                                 工程投              利息资                本期利
 项目名                            本期增    转入固    其他减             工程进               期利息               资金来
           预算数       期初数                                   入占预              本化累                息资本              期末数
   称                                加      定资产      少                    度              资本化                    源
                                                                 算比例              计金额                化率
                                                                                                金额

                                                                          部分生
整体改
                                                                          产线正
造优化
                                                                          在试生
升级项     836,660, 625,429, 43,166,7                                                48,321,1 3,483,27              自筹资    668,596,
                                                                 92.23% 产,部分                            6.89%
目--高档    000.00       945.25      66.60                                             52.61       7.80             金          711.85
                                                                          生产线
服装面
                                                                          正在安
料项目
                                                                          装调试

提高纱
质量开
           20,000,0 27,081,8 3,868,96 24,752,0                            设备正     6,229,45 551,864.              自筹资    6,198,77
发新型                                                           98.56%                                     6.13%
                00.00     75.73       6.87     62.66                      在改造        9.59        74              金              9.94
产品设
备改良

高档柔                                                                    项目正
           70,000,0 56,805,1 4,635,26                                                7,495,83 1,987,02              自筹资    61,440,3
性纱线                                                           90.35% 在建设                              6.13%
                00.00     29.89       9.38                                              9.36       4.91             金           99.27
项目                                                                      中

           926,660, 709,316, 51,671,0 24,752,0                                       62,046,4 6,022,16                        736,235,
合计                                                               --          --                            --          --
            000.00       950.87      02.85     62.66                                   51.56       7.45                         891.06

在建工程项目变动情况的说明


(3)在建工程减值准备

                                                                                                                              单位: 元

         项目                    期初数               本期增加            本期减少                期末数                 计提原因


(4)重大在建工程的工程进度情况


                        项目                                            工程进度                                     备注

整体改造优化升级项目--高档服装面料项目 部分生产线正在试生产,部分生产线正在安装调试

提高纱质量开发新型产品设备改良                   设备正在改造

高档柔性纱线项目                                 项目正在建设中




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(5)在建工程的说明

17、工程物资

                                                                                                                单位: 元

                  项目                  期初数               本期增加              本期减少                期末数

专用材料                                    246,470.55           10,775.00                                     257,245.55

专用设备                                      9,132.47                                                              9,132.47

合计                                        255,603.02           10,775.00                                     266,378.02

工程物资的说明


18、固定资产清理

                                                                                                                单位: 元

                  项目                期初账面价值                期末账面价值                  转入清理的原因

固定资产清理                                37,842,905.32                  269,114,337.53 报废及搬迁处置

合计                                        37,842,905.32                  269,114,337.53             --

说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况
固定资产清理较年初增加611.14%,主要系公司整体搬迁处置的固定资产本期清理尚未完成所致。


19、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                218,770,509.10                                                             218,770,509.10

土地使用权                      218,628,554.10                                                             218,628,554.10

软件使用权                          141,955.00                                                                 141,955.00

二、累计摊销合计                 20,003,814.43              2,283,922.92                                    22,287,737.35

土地使用权                       19,905,234.68              2,260,263.78                                    22,165,498.46

软件使用权                           98,579.75                23,659.14                                        122,238.89

三、无形资产账面净值合计        198,766,694.67           -2,283,922.92                                     196,482,771.75

土地使用权                      198,723,319.42           -2,260,263.78                                     196,463,055.64

软件使用权                           43,375.25                -23,659.14                                        19,716.11

土地使用权

软件使用权

无形资产账面价值合计            198,766,694.67           -2,283,922.92                                     196,482,771.75


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土地使用权                           198,723,319.42        -2,260,263.78                                    196,463,055.64

软件使用权                                43,375.25           -23,659.14                                         19,716.11

本期摊销额 2,283,922.92 元。


(2)公司开发项目支出

                                                                                                                 单位: 元

                                                                           本期减少
        项目                期初数            本期增加                                                       期末数
                                                              计入当期损益        确认为无形资产

本期开发支出占本期研究开发项目支出总额的比例。
通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。
公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法


20、长期待摊费用

                                                                                                                 单位: 元

       项目           期初数          本期增加额      本期摊销额       其他减少额        期末数         其他减少的原因

房屋装修               116,126.35                         21,288.31                         94,838.04

绿化工程             1,613,788.93         40,392.00      206,977.35                      1,447,203.58

合计                 1,729,915.28         40,392.00      228,265.66                      1,542,041.62            --

长期待摊费用的说明


21、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:

资产减值准备                                                          10,059,913.59                           9,289,942.23

小计                                                                  10,059,913.59                           9,289,942.23

递延所得税负债:

计入资本公积的可供出售金融资产公允价值变
                                                                       1,817,164.28                           1,785,184.83


小计                                                                   1,817,164.28                           1,785,184.83

未确认递延所得税资产明细
                                                                                                                 单位: 元



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                   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

                                                                            暂时性差异金额
                   项目
                                                                期末                                  期初

应纳税差异项目

交通银行公允价值变动                                                     7,268,657.10                          7,140,739.30

小计                                                                     7,268,657.10                          7,140,739.30

可抵扣差异项目

坏账准备                                                                12,283,753.66                         12,469,367.07

存货跌价准备                                                            15,979,043.10                         12,985,566.08

长期股权投资减值准备                                                    11,976,857.64                         11,879,609.23

小计                                                                    40,239,654.40                         37,334,542.38


(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

                          报告期末互抵后的递     报告期末互抵后的可抵 报告期初互抵后的递           报告期初互抵后的可抵
           项目
                          延所得税资产或负债     扣或应纳税暂时性差异 延所得税资产或负债           扣或应纳税暂时性差异

递延所得税资产                   10,059,913.59                                    9,289,942.23

递延所得税负债                    1,817,164.28                                    1,785,184.83

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


22、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                     14,464,784.79        1,059,845.90      1,244,358.27                          14,280,272.42

二、存货跌价准备                 14,582,476.50        7,676,277.80                         4,682,800.78       17,575,953.52


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五、长期股权投资减值准备          11,879,609.23      97,248.41                                         11,976,857.64

合计                              40,926,870.52   8,833,372.11      1,244,358.27    4,682,800.78       43,833,083.58

资产减值明细情况的说明

23、其他非流动资产
                                                                                                           单位: 元

                  项目                                 期末数                              期初数

其他非流动资产的说明


24、短期借款

(1)短期借款分类

                                                                                                           单位: 元

                  项目                                 期末数                              期初数

质押借款                                                         89,395,350.00                         28,900,000.00

保证借款                                                     1,479,983,596.60                       1,560,552,373.42

合计                                                         1,569,378,946.60                       1,589,452,373.42

短期借款分类的说明
    (1) 母公司期末保证短期借款1,227,700,000.00元及子公司石家庄常山恒新纺织有限公司期末保证短期借款60,000,000.00
元均由石家庄常山纺织集团有限责任公司提供保证担保。
    (2) 本公司之控股子公司石家庄常山恒新纺织有限公司期末短期借款162,000,000.00元由本公司提供保证担保。
    (3) 本公司之控股子公司石家庄常山恒荣进出口贸易有限公司进口押汇借款18,181,796.60元及流动资金借款
12,101,800.00元均由本公司提供保证担保。
    (4) 母公司期末质押借款45,000,000.00元本公司之控股子公司石家庄常山恒新纺织有限公司短期借款44,395,350.00元均
以信用证提供质押。


(2)已到期未偿还的短期借款情况

                                                                                                           单位: 元

       贷款单位        贷款金额        贷款利率    贷款资金用途         未按期偿还原因             预计还款期

资产负债表日后已偿还金额元。
短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日


25、应付票据

                                                                                                           单位: 元

                  种类                                 期末数                              期初数

商业承兑汇票                                                                                           30,000,000.00

合计                                                                                                   30,000,000.00



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下一会计期间将到期的金额 0.00 元。
应付票据的说明
    (1)应付票据期末余额中无对持本公司5%(含5%)以上表决权股份的股东单位开具的票据。
    (2)公司2014年6月30日应付票据较年初减少30,000,000.00元,主要系本报告期公司商业承兑汇票到期兑付影响所致。


26、应付账款

(1)应付账款情况

                                                                                                       单位: 元

                   项目                              期末数                             期初数

1 年以内                                                      217,528,404.88                      218,151,582.52

1至2年                                                         37,587,458.64                       24,342,874.84

2至3年                                                         16,749,007.36                       12,872,060.35

3 年以上                                                       11,231,317.63                        3,852,882.92

合计                                                          283,096,188.51                      259,219,400.63


(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


(3)账龄超过一年的大额应付账款情况的说明

账龄超过1 年的大额应付账款主要为应付未付的购买原材料款、设备款。




27、预收账款

(1)预收账款情况

                                                                                                       单位: 元

                    项目                                期末数                           期初数

1 年以内                                                       509,185,064.15                     663,706,470.44

1至2年                                                           31,249,588.50                       706,739.85

2至3年                                                             409,695.33                        614,459.28

3 年以上                                                          2,161,801.65                      2,049,913.06

合计                                                           543,006,149.63                     667,077,582.63




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(2)本报告期预收账款中预收持有公司 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


(3)账龄超过一年的大额预收账款情况的说明

28、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、津贴和补贴           1,600,475.25       96,658,112.54           97,440,145.56                 818,442.23

二、职工福利费                                           7,452,369.17            7,452,369.17

三、社会保险费                       3,430,824.68       49,821,299.30           49,580,370.33                3,671,753.65

医疗保险费                             238,664.29       13,823,823.33           13,650,025.39                 412,462.23

基本养老保险费                       2,063,128.56       30,157,800.59           30,329,996.53                1,890,932.62

年金缴费

失业保险费                             758,827.32        3,328,845.55            3,138,197.49                 949,475.38

工伤保险费                             143,040.10        1,223,845.15            1,206,942.37                 159,942.88

生育保险费                             227,164.41        1,286,984.68            1,255,208.55                 258,940.54

四、住房公积金                       3,488,037.76        4,446,397.66            4,244,869.56                3,689,565.86

五、辞退福利                         3,846,038.11       47,620,911.50           49,166,266.78                2,300,682.83

六、其他                             1,783,393.79        1,142,890.04                 714,551.75             2,211,732.08

合计                                14,148,769.59      207,141,980.21          208,598,573.15               12,692,176.65

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额 714,551.75 元,非货币性福利金额元,因解除劳动关系给予补偿 49,166,266.78 元。
应付职工薪酬预计发放时间、金额等安排
本公司期末应付职工的工资、奖金、津贴和补贴预计在2014年下半年发放。


29、应交税费

                                                                                                                单位: 元

                       项目                                 期末数                                  期初数

增值税                                                               -16,626,160.01                         -41,981,379.17

营业税                                                                  100,500.78                             647,837.26

企业所得税                                                              959,107.98                           2,622,045.65

个人所得税                                                               59,760.09                             299,289.85




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城市维护建设税                                                                3,723.15                     37,446.86

教育费附加                                                                    2,743.52                     26,784.70

房产税                                                                   163,960.92                       272,640.92

印花税                                                                       57,113.90                    247,754.00

土地使用税                                                                                               -105,541.93

合计                                                                  -15,279,249.67                   -37,933,121.86

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


30、应付利息

                                                                                                           单位: 元

                        项目                                 期末数                            期初数

企业债券利息                                                           15,641,500.00                   41,471,500.00

短期借款应付利息                                                         128,591.79                       132,773.89

合计                                                                   15,770,091.79                   41,604,273.89

应付利息说明
应付利息较年初减少62.10%,主要系本报告期公司支付公司债券利息所致。


31、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

发起人                                       97,509.48                       97,509.48

社会流通股                                      9,628.34                      9,628.34

其他股东                                    361,284.31                   361,284.31

合计                                        468,422.13                   468,422.13              --

应付股利的说明
公司2014年6月30日欠付股利468,422.13元系股东尚未领取形成。




32、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                                                              6,699,085.12                     58,063,205.93

1至2年                                                               14,031,200.73                     16,421,703.93



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2至3年                                                                1,011,659.16                             2,054,747.31

3 年以上                                                             10,449,236.53                            10,389,961.46

合计                                                                 32,191,181.54                            86,929,618.63


(2)本报告期其他应付款中应付持有公司 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


(3)账龄超过一年的大额其他应付款情况的说明

(4)金额较大的其他应付款说明内容

  项目                                           金额                账龄                  内容
拆迁保证金                                     10,000,000.00        1年以内       拆迁保证金
代扣代缴职工保险                                2,040,541.80        1年以内       代交保险
租赁保证金                                      1,818,139.41        1年以内       保证金
合 计                                          13,858,681.21


33、一年内到期的非流动负债

(1)一年内到期的非流动负债情况

                                                                                                                  单位: 元

                    项目                               期末数                                     期初数


(2)一年内到期的长期借款

一年内到期的长期借款
                                                                                                                  单位: 元

                    项目                               期末数                                     期初数

一年内到期的长期借款中属于逾期借款获得展期的金额元。
金额前五名的一年内到期的长期借款
                                                                                                                  单位: 元

                                                                         期末数                         期初数
 贷款单位     借款起始日 借款终止日     币种        利率
                                                                外币金额       本币金额           外币金额      本币金额

一年内到期的长期借款中的逾期借款
                                                                                                                  单位: 元

   贷款单位          借款金额      逾期时间        年利率           借款资金用途     逾期未偿还原因          预期还款期

资产负债表日后已偿还的金额元。

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一年内到期的长期借款说明


(3)一年内到期的应付债券

                                                                                                                   单位: 元

                                                           期初应付利 本期应计利 本期已付利 期末应付利
 债券名称     面值        发行日期   债券期限   发行金额                                                          期末余额
                                                               息               息           息           息

一年内到期的应付债券说明


(4)一年内到期的长期应付款

                                                                                                                   单位: 元

   借款单位            期限          初始金额          利率             应计利息              期末余额          借款条件

一年内到期的长期应付款的说明


34、其他流动负债

                                                                                                                   单位: 元

                   项目                               期末账面余额                                期初账面余额

一年内结转的递延收益                                                 1,409,492.08                                1,409,492.08

合计                                                                 1,409,492.08                                1,409,492.08

其他流动负债说明

                          项 目                             2014.6.30                2013.12.31       与资产相关/与收益相关
高档新型纤维面料项目开发补助                                    124,992.00              124,992.00               与资产相关
石家庄常山纺织股份有限公司技术中心项目专项资金                      14,500.00            14,500.00               与资产相关
重点产业振兴和技术改造项目专项资金                             1,035,714.36            1,035,714.36              与资产相关
提高自主创新能力及高技术产业发展项目专项资金                    214,285.68              214,285.68               与资产相关
高档纱线公共实验检测平台                                            20,000.04            20,000.04               与资产相关
合 计                                                          1,409,492.08            1,409,492.08




35、长期借款

(1)长期借款分类

                                                                                                                   单位: 元

                   项目                                    期末数                                      期初数

保证借款                                                            75,000,000.00

信用借款                                                             8,496,000.00                                9,465,000.00

合计                                                                83,496,000.00                                9,465,000.00


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长期借款分类的说明
公司期末长期借款75,000,000.00元由石家庄常山纺织集团有限责任公司提供保证担保。


(2)金额前五名的长期借款

                                                                                                                                         单位: 元

                                                                                                 期末数                         期初数
 贷款单位      借款起始日 借款终止日                     币种           利率
                                                                                      外币金额         本币金额        外币金额        本币金额

中国农业银 2014 年 04 月 2016 年 04 月
                                                   人民币元                  6.77%                    75,000,000.00
行广安支行 07 日                  16 日

石家庄市财 2003 年 04 月 2017 年 12 月
                                                   人民币元                  3.30%                     3,876,000.00                4,845,000.00
政局           06 日              10 日

石家庄市财 2004 年 12 月 2019 年 12 月
                                                   人民币元                  3.30%                     4,620,000.00                4,620,000.00
政局           31 日              15 日

合计                   --                  --             --               --               --        83,496,000.00       --       9,465,000.00

长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等


36、应付债券

                                                                                                                                         单位: 元

                                                                             期初应付利 本期应计利 本期已付利 期末应付利
 债券名称        面值           发行日期         债券期限       发行金额                                                                期末余额
                                                                                 息              息          息            息

              630,000,000 2012 年 03                           630,000,000 41,471,500. 25,830,000. 51,660,000. 15,641,500. 627,521,088
公司债券                                        3 年期
                            .00 月 13 日                               .00             00             00          00              00          .60

应付债券说明,包括可转换公司债券的转股条件、转股时间
    本公司于2012年3月份发行了公司债券,债券发行总额为6.3亿元,发行价格每张100元,债券面值100元,按面值平价发
行。债券期限为3年期,票面年利率为8.20%。债券每年付息一次,起息日为2012年3月13日,到期一次还本,最后一期利息
随本金的兑付一起支付。


37、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


(2)长期应付款中的应付融资租赁款明细

                                                                                                                                         单位: 元

                 单位                                                期末数                                            期初数



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                                           外币                   人民币                     外币                人民币

由独立第三方为公司融资租赁提供担保的金额元。
长期应付款的说明


38、其他非流动负债

                                                                                                                       单位: 元

                         项目                                     期末账面余额                          期初账面余额

高档新型纤维面料项目开发补助                                                 750,064.00                            812,560.00

提高自主创新能力及高技术产业发展项目专项资金                                2,571,428.64                          2,678,571.46

重点产业振兴和技术改造项目专项资金                                         14,184,523.62                        14,702,380.82

高档纱线公共实验检测平台                                                     248,333.27                            258,333.29

杨普工作室                                                                     112,000.00                          102,000.00

多组分差别化纤维面料研发项目专项资金                                         450,000.00                            450,000.00

石家庄常山纺织股份有限公司技术中心项目专项资金                               390,252.00                            397,500.00

正定纺织工业园建设资金补助                                                  3,866,626.14                          3,866,626.14

高档服装面料工程技术研究中心经费                                                 80,000.00                          80,000.00

新型制造生产线技术改造项目贴息资金                                           600,000.00                            600,000.00

工业企业技术改造贴息及补助资金                                              1,700,000.00                          1,700,000.00

工业企业技术改造专项资金                                                   15,880,000.00                        15,880,000.00

2013 年度工业企业技术改造补助资金                                           1,650,000.00

合计                                                                       42,483,227.67                        41,527,971.71

其他非流动负债说明
涉及政府补助的负债项目
                                                                                                                       单位: 元

                                                  本期新增补助 本期计入营业                                      与资产相关/
             负债项目              期初余额                                       其他变动          期末余额
                                                      金额        外收入金额                                     与收益相关

高档新型纤维面料项目开发补助        812,560.00                       62,496.00                       750,064.00 与资产相关

企业搬迁补助                                       97,874,131.29 97,874,131.29                                  与收益相关

提高自主创新能力及高技术产业
                                   2,678,571.48                     107,142.84                      2,571,428.64 与资产相关
发展项目专项资金

重点产业振兴和技术改造项目专
                                 14,702,380.80                      517,857.18                  14,184,523.62 与资产相关
项资金

高档纱线公共实验检测平台            258,333.29                       10,000.02                       248,333.27 与资产相关

杨普工作室                          102,000.00        10,000.00                                      112,000.00 与资产相关

多组分差别化纤维面料研发项目        450,000.00                                                       450,000.00 与资产相关



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专项资金

石家庄常山纺织股份有限公司技
                                     397,500.00                          7,248.00                 390,252.00 与资产相关
术中心项目专项资金

正定纺织工业园建设资金补助         3,866,626.14                                               3,866,626.14 与资产相关

高档服装面料工程技术研究中心
                                      80,000.00                                                    80,000.00 与资产相关
经费

新型制造生产线技术改造项目贴
                                     600,000.00                                                   600,000.00 与资产相关
息资金

工业企业技术改造贴息及补助资
                                   1,700,000.00                                               1,700,000.00 与资产相关


工业企业技术改造专项资金          15,880,000.00                                              15,880,000.00 与资产相关

2013 年度工业企业技术改造补助
                                                    1,650,000.00                              1,650,000.00 与资产相关
资金

合计                              41,527,971.71    99,534,131.29 98,578,875.33               42,483,227.67         --

其他变动为预计在未来1 年内将转入损益的递延政府补助1,409,492.08 元, 转列“其他流动负债”项目


39、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       718,861,000.00                                                                                718,861,000.00

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


40、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)                 998,331,445.49                                                          998,331,445.49

其他资本公积                         118,178,293.32                  95,938.35                               118,274,231.67

合计                               1,116,509,738.81                  95,938.35                            1,116,605,677.16

资本公积说明
     其他资本公积本年度增加95,938.35元,系公司可供出售金融资产(交通银行股权)公允价值变动增加(扣除对递延所得
税负债影响后的净额)所致。


41、盈余公积

                                                                                                                  单位: 元



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            项目                  期初数                   本期增加                 本期减少                 期末数

法定盈余公积                         139,366,470.92                                                        139,366,470.92

任意盈余公积                          45,557,598.92                                                           45,557,598.92

合计                                 184,924,069.84                                                        184,924,069.84

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


42、未分配利润

                                                                                                                  单位: 元

                      项目                                          金额                           提取或分配比例

调整前上年末未分配利润                                                         421,673,641.36                --

调整后年初未分配利润                                                           421,673,641.36                --

加:本期归属于母公司所有者的净利润                                             -49,426,136.87                --

期末未分配利润                                                                 372,247,504.49                --

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元。
2)、由于会计政策变更,影响年初未分配利润元。
3)、由于重大会计差错更正,影响年初未分配利润元。
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元。
5)、其他调整合计影响年初未分配利润元。
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


43、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                                                 2,191,189,427.96                           3,040,878,546.48

其他业务收入                                                       22,435,922.56                              24,872,650.56

营业成本                                                     2,183,941,103.42                           2,972,463,389.90


(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


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棉纺织业                         2,191,189,427.96        2,169,269,811.97    3,040,878,546.48     2,955,849,403.17

合计                             2,191,189,427.96        2,169,269,811.97    3,040,878,546.48     2,955,849,403.17


(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

坯布                              486,980,905.38          499,592,903.94       681,828,847.94         639,463,482.01

纱                                272,567,085.27          251,963,714.12       690,221,754.29         678,720,097.80

棉花                              773,790,871.94          771,405,885.06       879,077,012.94         871,230,326.70

服装床品                          645,320,552.15          634,957,823.31       779,352,118.69         757,398,790.81

其他                               12,530,013.22           11,349,485.54        10,398,812.62           9,036,705.85

合计                             2,191,189,427.96        2,169,269,811.97    3,040,878,546.48     2,955,849,403.17


(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

国内                             1,503,091,057.05        1,492,294,625.54    2,159,856,297.93     2,100,582,093.02

国外                              688,098,370.91          676,975,186.43       881,022,248.55         855,267,310.15

合计                             2,191,189,427.96        2,169,269,811.97    3,040,878,546.48     2,955,849,403.17


(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

天津市纺织工业供销有限公司                                           358,377,395.04                           16.19%

LPP INTERNATIONAL S.A                                                187,112,908.81                              8.45%

MEXX EUROPE LIMITED                                                  187,009,696.47                              8.45%

LA HALLE LIMTED                                                      143,583,632.76                              6.49%

北京光华五洲纺织集团公司亿达飞商贸中心                                66,260,431.69                              2.99%

合计                                                                 942,344,064.77                           42.57%

营业收入的说明




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44、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                        634,944.12              1,040,062.34 租赁收入的 5%

城市维护建设税                446,072.59                421,631.16 应纳流转税额的 7%、5%

教育费附加                    406,681.22                320,798.78 应纳流转税额的 5%

投资性房地产房产税            735,981.77                586,983.60 房租收入的 12%

合计                         2,223,679.70             2,369,475.88                  --

营业税金及附加的说明


45、销售费用

                                                                                              单位: 元

                 项目                本期发生额                            上期发生额

运输费                                             4,057,098.50                            7,544,459.96

职工薪酬                                           1,710,552.27                            2,406,419.71

办公费                                               179,250.38                             381,981.58

差旅费                                               348,056.33                             301,497.22

招待费                                               216,773.10                             548,159.92

仓储费用                                             241,955.24                             213,331.97

外销费用                                           1,842,896.24                            9,885,002.73

其他费用                                             828,566.51                             537,054.93

合计                                               9,425,148.57                           21,817,908.02


46、管理费用

                                                                                              单位: 元

                 项目                本期发生额                            上期发生额

职工薪酬                                          72,665,212.57                          160,164,173.51

土地使用税                                        15,769,362.92                            8,193,189.86

修理费                                               933,828.91                            2,154,855.26

折旧                                               3,643,983.64                            3,904,021.56

房产税                                             4,428,719.16                            3,453,993.08

无形资产摊销                                       2,283,922.92                            2,288,503.17

汽费                                               2,329,110.05                            2,436,296.76

办公费                                               774,910.18                            1,345,329.44


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业务招待费                                                           552,821.70                              1,263,572.40

水电费                                                              1,986,053.64                             1,948,720.49

汽车费                                                               756,773.49                               910,352.50

印花税                                                               243,478.60                               384,336.08

差旅费                                                               209,954.73                               384,924.51

聘请中介机构费                                                      2,670,656.58                             2,983,867.92

仓库经费                                                             400,127.50                               308,519.25

其他                                                                1,951,973.09                             3,587,208.86

合计                                                              111,600,889.68                           195,711,864.65


47、财务费用

                                                                                                                单位: 元

                 项目                                本期发生额                               上期发生额

利息支出                                                          57,522,889.66                             60,556,710.67

利息收入                                                             -856,399.37                            -2,726,816.36

汇兑损失                                                            2,050,318.47                              964,966.47

汇兑收益                                                           -2,068,493.99                              -929,166.21

金融机构手续费                                                       418,440.52                               253,082.52

合计                                                              57,066,755.29                             58,118,777.09


48、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

成本法核算的长期股权投资收益                                           1,408,547.00

处置长期股权投资产生的投资收益                                                                                139,338.62

可供出售金融资产等取得的投资收益                                         831,465.70

合计                                                                   2,240,012.70                           139,338.62


(2)按成本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

河北银行                              1,408,547.00                          系本报告期河北银行宣告分配现金股利所致



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合计                                 1,408,547.00                                                 --


(3)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

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


49、资产减值损失

                                                                                                                   单位: 元

                        项目                                本期发生额                            上期发生额

一、坏账损失                                                            -184,512.37                           1,861,196.65

二、存货跌价损失                                                       7,676,277.80

五、长期股权投资减值损失                                                    97,248.41

合计                                                                   7,589,013.84                           1,861,196.65


50、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                          8,946,982.71                     1,534,730.13                 8,946,982.71

其中:固定资产处置利得                          8,946,982.71                     1,534,730.13                 8,946,982.71

政府补助                                       99,068,175.33                  151,800,150.08                 99,068,175.33

其他                                                201,199.51                    355,961.19                      201,199.51

合计                                          108,216,357.55                  153,690,841.40                108,216,357.55

营业外收入说明


(2)计入当期损益的政府补助

                                                                                                                   单位: 元

                                                                                            与资产相关/与 是否属于非
                        补助项目                         本期发生额          上期发生额
                                                                                                收益相关     经常性损益

高档新型纤维面料项目开发补助                                 62,496.00           62,496.00 与资产相关        是

常山纺织股份技术中心项目                                         7,248.00         7,248.00 与资产相关        是

出口信用保险扶持发展资金                                    239,300.00          134,000.00 与收益相关        是


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著名商标奖励资金                                                                100,000.00 与收益相关           是

政府搬迁补助                                              97,874,131.29 151,094,715.58 与收益相关               是

重点产业振兴和技术改造项目专项资金摊销                      517,857.18          401,190.50 与资产相关           是

提高自主创新能力及高技术产业发展项目专项资金摊销            107,142.84                       与资产相关         是

高档纱线公共实验检测平台摊销                                    10,000.02                    与资产相关         是

科技型中小企业创新创业"双百人才"资助                        250,000.00                       与收益相关         是

专利补助资金                                                                           500.00 与收益相关        是

合计                                                      99,068,175.33 151,800,150.08               --                 --


51、营业外支出

                                                                                                                       单位: 元

               项目                    本期发生额                上期发生额              计入当期非经常性损益的金额

非流动资产处置损失合计                        88,094.88                                                               88,094.88

其中:固定资产处置损失                        88,094.88

其他                                         132,649.23                     7,300.00                                 132,649.23

合计                                         220,744.11                     7,300.00                                 220,744.11

营业外支出说明


52、所得税费用

                                                                                                                       单位: 元

                         项目                                      本期发生额                             上期发生额

按税法及相关规定计算的当期所得税                                              2,220,210.68                       2,070,374.92

递延所得税调整                                                                 -769,971.36                        -222,542.73

合计                                                                          1,450,239.32                       1,847,832.19


53、基本每股收益和稀释每股收益的计算过程

  每股收益的计算                                          计算              2014年1-6月                    2013年1-6月
  归属于母公司普通股股东的净利润                            a                     -49,426,136.87               -34,604,475.51
  母公司发行在外普通股的加权平均数                         b                     718,861,000.00                718,861,000.00
  基本每股收益                                             a/b                               -0.07                           -0.05


54、其他综合收益

                                                                                                                       单位: 元

                         项目                                      本期发生额                             上期发生额



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1.可供出售金融资产产生的利得(损失)金额                127,917.80               -2,782,212.15

       减:可供出售金融资产产生的所得税影响              31,979.45                 -695,553.04

                          小计                           95,938.35               -2,086,659.11

                          合计                           95,938.35               -2,086,659.11

其他综合收益说明


55、现金流量表附注

(1)收到的其他与经营活动有关的现金

                                                                                     单位: 元

                                 项目                                金额

利息收入                                                                           856,399.37

租赁收入                                                                          7,793,629.88

政府补助                                                                         50,489,300.00

其他                                                                             10,201,199.51

                                 合计                                            69,340,528.76

收到的其他与经营活动有关的现金说明


(2)支付的其他与经营活动有关的现金

                                                                                     单位: 元

                                 项目                                金额

招待费                                                                             769,594.80

办公费用                                                                           954,160.56

差旅费                                                                             558,011.06

汽车费                                                                             756,773.49

保险费                                                                            1,118,565.20

修理费                                                                             933,828.91

其他                                                                              6,799,649.52

                                 合计                                            11,890,583.54

支付的其他与经营活动有关的现金说明


(3)收到的其他与投资活动有关的现金

                                                                                     单位: 元

                                 项目                                金额

收到的其他与投资活动有关的现金说明


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(4)支付的其他与投资活动有关的现金

                                                                                                    单位: 元

                             项目                                                   金额

支付的其他与投资活动有关的现金说明


(5)收到的其他与筹资活动有关的现金

                                                                                                    单位: 元

                             项目                                                   金额

政府补助                                                                                       1,660,000.00

                             合计                                                              1,660,000.00

收到的其他与筹资活动有关的现金说明


(6)支付的其他与筹资活动有关的现金

                                                                                                    单位: 元

                             项目                                                   金额

借款保证金                                                                                    16,600,000.00

                             合计                                                             16,600,000.00

支付的其他与筹资活动有关的现金说明


56、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                                                                  -49,435,853.16       -34,616,367.32

加:资产减值准备                                                          7,589,013.84         1,861,196.65

固定资产折旧、油气资产折耗、生产性生物资产折旧                           57,193,236.26        64,333,978.23

无形资产摊销                                                              2,283,922.92         2,288,503.17

长期待摊费用摊销                                                              228,265.66            294,412.97

处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)         -8,858,887.83      -153,294,132.21

财务费用(收益以“-”号填列)                                           57,522,889.66        58,118,777.09

投资损失(收益以“-”号填列)                                           -2,240,012.70          -139,338.62

递延所得税资产减少(增加以“-”号填列)                                      -769,971.36       -222,542.73



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递延所得税负债增加(减少以“-”号填列)                                                                         -695,553.04

存货的减少(增加以“-”号填列)                                                  -31,460,502.36             -129,731,224.06

经营性应收项目的减少(增加以“-”号填列)                                         -5,112,745.73               34,462,952.90

经营性应付项目的增加(减少以“-”号填列)                                       -101,651,238.06                5,845,083.33

经营活动产生的现金流量净额                            &