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金洲慈航(000587)公告正文

光明集团家具股份有限公司关于以公积金弥补亏损及审计结果的公告

公告日期:2005-12-15


       光明集团家具股份有限公司关于以公积金弥补亏损及审计结果的公告

  本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、误导性陈述或重大遗漏。
  本公司《关于以公积金弥补公司累计亏损的议案》已经本公司第五届十次董事会会议审议通过,并将提交本公司于2005年12月30日召开的2005年第二次临时股东大会审议。本公司聘请利安达信隆会计师事务所有限责任公司对本公司截止2005年10月31日的财务状况及2005年1-10月份的经营情况进行审计,现将有关情况披露如下:
  根据利安达信隆会计师事务所有限责任公司截止2005年10月31日出具的利安达审字[2005]第1071号《审计报告》(详见巨潮资讯http://www.cninfo.com.cn),母公司累计未分配利润为-142,159,802.03元,盈余公积金为54,144,569.33元,(其中:法定盈余公积金36,096,379.55元,法定公益金18,048,189.78元),资本公积金为153,687,718.80元(其中:股本溢价138,917,172.73元,其他资本公积金14,770,546.07元)。
  根据中国证券监督管理委员会《信息披露规范问答第3号》有关规定,公司决定用盈余公积金弥补亏损36,096,379.55元,用资本公积金弥补亏损106,063,422.48元,合计弥补亏损142,159,802.03元。本次弥补累计亏损方案完成后,公司盈余公积金为0元,资本公积金为47,624,296.32元,未分配利润为0元。
  特此公告。
  光明集团家具股份有限公司
  董   事   会
  二00五年十二月十四日


                利安达信隆会计师事务所有限责任公司审计报告
                         利安达审字[2005]第1071号
光明集团家具股份有限公司全体股东:
    我们审计了后附的光明集团家具股份有限公司(以下简称该公司)2005年10月31日的合并及母公司资产负债表、2005年1-10月合并及母公司利润及利润分配表和2005年1-10月合并及母公司现金流量表。这些会计报表的编制是该公司管理当局的责任,我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
    我们按照中国注册会计师独立审计准则计划和实施审计工作,以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局在编制会计报表时采用的会计政策和做出的重大会计估计,以及评价会计报表的整体反映。我们相信,我们的审计工作为发表意见提供了合理的基础。
    我们认为,上述会计报表符合国家颁布的企业会计准则和《企业会计制度》的规定,在所有重大方面公允反映了该公司2005年10月31日的财务状况以及2005年1-10月的经营成果和现金流量。。
    利安达信隆会计师事务所有限责任公司        中国注册会计师
                                          中国注册会计师
            中国 北京                      报告日期:2005年12月13日
                            股东权益增减变动表编制单位:光明集团家具股份有限公司  2005年10月31日                      单位:元
                 项   目                  注释        本期数               上年数一、股本:
  年初余额                                            185,711,578.00       185,711,578.00
  本年增加数
  其中:资本公积转入
    盈余公积转入
    利润分配转入
    新增股本
 本年减少数
 年末余额                                             185,711,578.00       185,711,578.00二、资本公积:
 年初余额                                            153,687,718.80        153,275,490.00
 本年增加数                                                21,840.73           412,228.80
 其中:股本溢价
    接受捐赠非现金资产准备
    接受现金捐赠
    股权投资准备                                            3,090.73           411,779.27
    拨款转入
    外币资本折算差额
    其他资本公积                                           18,750.00               449.53
 本年减少数                                                21,840.73
 其中:转增股本
 年末余额                                             153,687,718.80       153,687,718.80三、法定和任意盈余公积:
 年初余额                                             40,552,333.80         50,535,259.63
 本年增加数
 其中:从净利润中提取数
   其中:法定盈余公积
     任意盈余公积
     储备基金
     企业发展基金
    法定公益金转入数
 本年减少数                                                                  9,982,925.83
 其中:弥补亏损
    转增股本
    分派现金股利
    分派股票股利
    转让子公司原补充计提盈余公积转到未分                                     9,982,925.83配利润
 年末余额                                              40,552,333.80        40,552,333.80
 其中:法定盈余公积                                   40,552,333.80         40,552,333.80
    储备基金
    企业发展基金四、法定公益金:
 年初余额                                              18,048,189.78        18,048,189.78
 本年增加数
 其中:从净利润中提取数
 本年减少数
 其中:集体福利支出
 年末余额                                              18,048,189.78        18,048,189.78五、未分配利润
 年初未分配利润                                      -112,221,472.38      -139,509,949.42
 其他转入                                                                    9,982,925.83
   本年净利润(净亏损以"-敽盘盍?                                                          -34,394,283.90                          17,305,551.21
   本年利润分配
   年末未分配利润(净亏损以"-敽盘盍?                                                     -146,615,756.28                    -112,221,472.38企业负责人:                主管会计工作的负责人:                              会计机构负责人:                           制表人:
                                   资产           负债            表(一)编制单位:光明集团家具股份有限公司                     2005年10月31日                                           单
                                                             合并                                母公司
              资   产                 注释
                                                   期末数            期初数             期末数            期初数流动资产:
     货币资金                          6.1       29,925,090.81     82,301,418.95         338,720.80     60,100,968.78
     短期投资
     应收票据                          6.2                          9,520,000.00                         9,520,000.00
     应收股利
     应收利息
     应收帐款                        6.3,7.1    103,699,491.44     87,625,098.91      40,488,523.94     41,945,879.66
     其他应收款                      6.4,7.2    225,199,470.24    272,506,976.57     411,463,683.83    421,985,333.26
     预付帐款                          6.5      62,567,969.03       6,766,324.00     51,747,379.09       1,743,173.86
     应收补贴款
     存货                              6.6      212,554,537.54    201,963,814.69      27,233,246.17      9,800,545.77
     待摊费用                          6.7         532,211.38         713,892.08          43,139.91        101,309.71
     一年内到期的长期债权投资
     其他流动资产                     6.8         1,018,771.55        843,772.62
     流动资产合计                               635,497,541.99    662,241,297.82     531,314,693.74    545,197,211.04长期投资:
     长期股权投资                    6.9,7.3         90,000.00         90,000.00      40,626,441.55     44,406,793.76
     长期债权投资
  长期投资合计                                     90,000.00         90,000.00      40,626,441.55     44,406,793.76
     其中:合并价差固定资产:
     固定资产原价                     6.10      237,773,637.21    213,280,625.69      21,424,169.46     21,676,392.40
       减:累计折旧                   6.10     142,108,730.93     116,802,389.63     11,731,949.83      10,804,402.00
     固定资产净值                     6.10       95,664,906.28     96,478,236.06       9,692,219.63     10,871,990.40
        减:固定资产减值准备          6.10        2,961,733.92      3,130,847.36       2,498,926.71      2,584,202.86
     固定资产净额                                92,703,172.36     93,347,388.70       7,193,292.92      8,287,787.54
     工程物资
     在建工程                         6.11       38,413,818.14     27,749,840.08      36,744,027.68     26,725,542.31
     固定资产清理
     固定资产合计                               131,116,990.50    121,097,228.78      43,937,320.60     35,013,329.85无形资产及其他资产:
      无形资产                        6.12        6,877,031.31      7,339,051.56       1,251,203.36      1,417,997.19
      长期待摊费用                    6.13          121,312.82        151,296.22           8,656.36         11,279.56
      其他长期资产
  无形资产及其他资产合计                        6,998,344.13      7,490,347.78       1,259,859.72      1,429,276.75递延资产:
     递延税款借项
        资   产    合   计                      773,702,876.62    790,918,874.38     617,138,315.61    626,046,611.40企业负责人:         主管会计工作的负责人:                 会计机构负责人:                    制表人:
                        资      产      负债            表(二)制单位:光明集团家具股份有限公司                 2005年10月31日                                         单位:
                                                          合并                                母公司
         负债和股东权益             注释
                                                期末数            期初数             期末数            期初数
 流动负债:
   短期借款                         6.14     399,573,112.00    407,609,452.50     270,000,000.00    270,000,000.00
   应付票据
   应付帐款                         6.15      32,951,436.50     27,102,730.95       7,102,422.01      5,141,281.99
   预收帐款                         6.16      12,306,642.51     14,052,902.94       2,065,558.53        426,098.30
   应付工资                                    2,011,968.48        783,059.78         502,290.00         75,338.00
   应付福利费                                  5,148,217.74      4,769,327.60         614,787.67        290,350.88
   应付股利                                    1,290,029.35      1,290,029.35         616,752.47        616,752.47
   应交税金                         6.17    -11,868,916.95     -17,587,341.22        -451,169.98        305,846.97
   其他应交款                                      9,301.70          8,735.21           8,268.98          8,268.98
   其他应付款                       6.18       9,504,297.28      6,002,546.19       4,270,881.18      2,841,910.87
   预提费用                         6.19     42,974,278.53      15,944,003.96      32,974,460.65     12,968,658.75
  预计负债
   一年内到期的长期负债             6.20      19,150,000.00     14,650,000.00      19,150,000.00     14,650,000.00
   其他流动负债
  流动负债合计                               513,050,367.14    474,625,447.26     336,854,251.51    307,324,507.21
 长期负债:
   长期借款                         6.21      29,028,656.32     33,642,864.58      28,900,000.00     33,400,000.00
   应付债券
   长期应付款
   专项应付款
   其他长期负债
   长期负债合计                               29,028,656.32     33,642,864.58      28,900,000.00     33,400,000.00
 递延税项:
   递延税款贷项
   负债合计                                  542,079,023.46    508,268,311.84     365,754,251.51    340,724,507.21
 少数股东权益                                 14,406,817.18     20,649,222.19
 股东权益:
   股本                             6.22     185,711,578.00    185,711,578.00     185,711,578.00    185,711,578.00
      减:已归还投资
   股本净额                                  185,711,578.00    185,711,578.00     185,711,578.00    185,711,578.00
   资本公积                         6.23    153,687,718.80     153,687,718.80     153,687,718.80    153,687,718.80
   盈余公积                         6.24      58,600,523.58     58,600,523.58      54,144,569.33     54,144,569.33
        其中:法定公益金                      18,048,189.78     18,048,189.78      18,048,189.78     18,048,189.78
    未确认的投资损失                        -34,167,028.12     -23,777,007.65
    未分配利润                      6.25    -146,615,756.28   -112,221,472.38   -142,159,802.03-108,221,761.94
    股东权益合计                             217,217,035.98    262,001,340.35     251,384,064.10    285,322,104.19
      负债和股东权益总计                     773,702,876.62    790,918,874.38     617,138,315.61    626,046,611.40企业负责人:    主管会计工作的负责人:         会计机构负责人:           制表人:
                                            0.00          0.00           0.00           0.00
                                          0.00   ###########           0.00    ###########
                                  ###########
                                  ###########
                                           利润及利润分配表编制单位:光明集团家具股份有限公司                 2005年1-10月                     
                                                                合并                                母公
                 项目                    注释
                                                    本期发生数        上期发生数        本期发生数
                                        6.26,7.4一.主营业务收入                                    148,856,078.65    157,279,198.69     10,188,670.28
                                        6.26,7.4
   减:主营业务成本                                 127,300,349.20    136,556,315.77       9,993,800.13
       主营业务税金及附加                 6.27           7,684.46        350,030.95               0.00二.主营业务利润                                     21,548,044.99     20,372,851.97         194,870.15
   加:其它业务利润                        6.28         519,046.90       -686,652.44         173,181.46
                                        6.29,7.5
       营业费用                                      9,708,769.45      9,601,964.49       1,270,775.84
                                        6.30,7.6
       管理费用                                     41,237,455.30     28,212,527.11      16,397,671.51
       财务费用                           6.31      21,586,252.45     17,023,948.45      13,573,666.48三.营业利润(亏损以"-"号填列)                       -50,465,385.31    -35,152,240.52     -30,874,062.22
                                        6.32,7.7
   加:投资收益(损失以"-"号填列)                                       -1,207,967.81      -3,780,352.21
       补贴收入
       营业外收入                         6.33       1,043,891.05        918,316.15        631,098.17
   减:营业外支出                          6.34       1,177,665.49      1,256,912.49         -85,276.17四.利润总额                                        -50,599,159.75    -36,698,804.67     -33,938,040.09
   减:所得税                                           427,549.63        424,829.62
   少数股东收益                                  -5,685,011.24     -1,820,377.10
       未确认的投资损失                            -10,947,414.24     -5,807,631.12五.净利润(净亏损以"-"号填列)                       -34,394,283.90    -29,495,626.07     -33,938,040.09
   加:年初未分配利润                              -112,221,472.38                      -108,221,761.94
       其他转入六.可分配的利润                                   -146,615,756.28                      -142,159,802.03
   减:提取法定盈余公积
       提取法定公益金
       提取职工奖励及福利基金
       提取储备基金
       提取企业发展基金
       利润归还投资七.可供股东分配的利润                             -146,615,756.28                      -142,159,802.03
   减:应付优先股股利
       提取任意盈余公积
       应付普通股股利
       转作股本的普通股股利八.未分配利润                                     -146,615,756.28                      -142,159,802.03补充资料:1.出售、处置部门或被投资单位所得收益2.自然灾害发生的损失3.会计政策变更增加(或减少)净利润4.会计估计变更增加(或减少)净利润5.债务重组损失6.其他企业负责人:    主管会计工作的负责人:         会计机构负责人:           制表人:
     单位:元公司
    上期发生数
     1,028,722.53
     1,342,976.55
        78,019.84
      -392,273.86
        -55,071.09
       231,398.03
      15,118,408.43
    10,453,852.81
   -26,251,004.22
    -2,159,564.62
       321,245.97
       950,059.39
   -29,039,382.26
   -29,039,382.26
                                       现金流量表(二)编制单位:光明集团家具股份有限公司                   2005年1-10月                                        单位
                               补充资料                                  附注    合并报表         母公司报表1.将净利润调节为经营活动的现金流量:
       净利润                                                                   -34,394,283.90    -33,938,040.09
 加:少数股东收益                                                               -5,685,011.24
       未确认的投资损失                                                         -10,947,414.24
    计提的资产减值准备                                                         31,359,496.92      12,320,413.74
       固定资产折旧                                                              10,737,109.42      1,901,097.34
       无形资产摊销                                                                462,020.25         166,793.83
       长期待摊费用摊销                                                              29,983.40          2,623.20
       待摊费用减少(减:增加)                                                       181,680.70         58,169.80
       预提费用增加(减:减少)                                                   3,713,190.89        108,036.88
       处置固定资产、无形资产和其他长期资产的损失(减:收益)                         -251,669.84              0.00
       固定资产报废损失                                                                   0.00              0.00
       财务费用                                                                  17,007,729.44     13,621,683.50
       投资损失(减:收益)                                                                  0.00      3,780,352.21
       递延税款贷项(减:借项)
       存货的减少(减:增加)                                                       -7,947,532.47    -17,661,778.72
       经营性应收项目的减少(减:增加)                                            -82,090,153.68    -41,259,353.50
       经营性应付项目的增加(减:减少)                                            34,951,858.71       5,076,222.40
       其他                                                                          21,624.03
       经营活动产生的现金流量净额                                              -42,851,371.61     -55,823,779.412。不涉及现金收支的投资和筹资活动:
   债务转为资本
   一年内到期的可转换公司债券
   融资租入固定资产3.现金及现金等价物净增加情况:
   现金的期末余额                                                                29,925,090.81        338,720.80
   减:现金的期初余额                                                             82,301,418.95     60,100,968.78
   加:现金等价物的期末余额
   减:现金等价物的期初余额
   现金及现金等价物净增加额                                     -52,376,328.14-59,762,247.98企业负责人:     主管会计工作的负责人:         会计机构负责人:           制表人:
                                      现金流量表(一)编制单位:光明集团家具股份有限公司                2005年1-10月                                         单位
                            补充资料                               附注       合并报表          母公司报表一.经营活动产生的现金流量:
   销售商品、提供劳务收到的现金                                               124,458,062.52      12,160,246.22
   收到的税费返还                                                               7,272,128.35
   收到的其他与经营活动有关的现金                                              11,708,013.21       2,613,936.17
   现金流入小计                                                               143,438,204.08      14,774,182.39
   购买商品、接受劳务支付的现金                                               157,421,383.98      63,360,436.94
   支付给职工以及为职工支付的现金                                              14,894,861.12       2,635,612.02
   支付的各项税费                                                               1,487,565.62          26,887.65
   支付的其他与经营活动有关的现金                                    9         12,485,764.97       4,575,025.19
   现金流出小计                                                               186,289,575.69      70,597,961.80经营活动产生的现金流量净额                                                    -42,851,371.61     -55,823,779.41二.投资活动产生的现金流量:
   收回投资所收到的现金                                                                 0.00               0.00
  其中:出售子公司所收到的现金                                                        0.00               0.00
   取得投资收益所收到的现金
   处置固定资产、无形资产和其他资产而收到的现金净额                                16,800.00          19,295.46
   收到的其他与投资活动有关的现金                                    9          9,494,098.30       6,194,098.30
   现金流入小计                                                                 9,510,898.30       6,213,393.76
   购建固定资产、无形资产和其他长期资产所支付的现金                            12,755,835.84      10,137,013.25
   投资所支付的现金
   支付的其他与投资活动有关的现金                                    9                  0.00               0.00
   现金流出小计                                                                12,755,835.84      10,137,013.25投资活动产生的现金流量净额                                                     -3,244,937.54      -3,923,619.49三.筹资活动产生的现金流量:
   吸收权益性投资所收到的现金                                                           0.00
   借款所收到的现金                                                            24,426,115.00               0.00
   收到的其他与筹资活动有关的现金                                                       0.00
   现金流入小计                                                                24,426,115.00               0.00
   偿还债务所支付的现金                                                        29,731,105.00                -
   分配股利、利润或偿付利息所支付的现金                                           580,168.88          12,303.48
   支付的其他与筹资活动有关的现金                                                        -
   现金流出小计                                                                30,311,273.88          12,303.48筹资活动所产生的现金流量净额                                                   -5,885,158.88         -12,303.48四.汇率变动对现金的影响额                                                        -394,860.11          -2,545.60五.现金及现金等价物净增加额                                                   -52,376,328.14     -59,762,247.98企业负责人:    主管会计工作的负责人:        会计机构负责人:           制表人:光明集团家具股份有限公司                                                         会计报表附注
                               光明集团家具股份有限公司
                                      会计报表附注
                      (除另有注明外,所有金额均以人民币为单位)
     一、公司简介
     光明集团家具股份有限公司(以下简称本公司)的前身是光明集团公司。光明集团公司组建于
 1989年1月。1990年2月,经黑龙江省体改委黑体改复[1990]25号文批准为股份制试点企业,同年
 3月向社会公开发行3,000万股社会公众股。为使股份制试点工作进一步规范化,1992年3月,光
 明集团公司重组设立了光明集团股份有限公司,并向社会募集1,600万股法人股,总股本8,000万股。
    1994年,经国家工商行政管理局[1994]企名函字026号文件核准,公司名称由“光明集团股份有限公司”变更为“光明家具集团股份有限公司”,又经[1995]企名函字119号文件核准变更为“光明集团家具股份有限公司”。
    本公司社会公众股经中国证券监督管理委员会证监发审字[1995]84号文批准,于1996年4月25日在深圳证券交易所挂牌上市。截止2000年12月31日,本公司注册资本为185,711,578.00元,企业法人营业执照注册号为2300001100066。
    本公司主要经营家具制造及技术开发,木制品、半成品、装饰材料加工,销售家具、木制品、装饰材料,信息咨询,包装装璜业务。主导产品“光明”牌家具曾荣获“全国首届轻工产品博览会金奖”、“第二届北京国际博览会金奖”等,1995年8月被国家统计局和国家技术进步评价中心授予“中国家具之王”称号。本公司是中国家具行业首家上市公司。
    二、公司采用的主要会计政策、会计估计和合并会计报表的编制方法:
    1、会计制度
    本公司执行《企业会计准则》和《企业会计制度》。
    2、会计年度
    采用公历年度,即公历1月1日起至12月31日止。
    3、记账本位币
    会计核算以人民币为记账本位币。
    4、记账原则和计价基础
    本公司以权责发生制为记账原则,以历史成本为计价基础。
    5、外币业务核算方法
    本公司对所发生的非记账本位币业务均采用业务发生当月月初的中国人民银行公布的市场基准                                                      会计报表附注汇率折合为记账本位币记账。期末对有关外币账户余额按期末市场汇率进行调整,差额作为汇兑损益,记入财务费用或其他相关科目。
    6、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(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    7、短期投资的核算方法
    (1)短期投资计价方法
    本公司采用实际成本法核算短期投资,如果实际支付的价款中包含有已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息则按应领取的现金股利、利息单独在应收股利或应收利息科目核算。
    (2)投资收益的确认方法
    a.短期投资持有期间的现金股利或利息除已计入应收项目外,于实际收到时冲减投资的账面价值;
    b.处置短期投资时,应将短期投资的账面价值与实际取得价款的差额,作为当期投资收益。
    (3)短期投资跌价准备的计提
    本公司在期末对短期投资按成本与市价孰低法计量,对市价低于成本的差额,按单项投资计提短期投资跌价准备,并计入当期损益。
    8、坏账损失核算方法
    (1)坏账损失的确认标准为:
    ①债务人破产或死亡、以其破产财产或者遗产清偿后仍无法收回的部分。
    ②债务人逾期未履行其清偿义务,且具有明显特征表明无法收回的部分。
    (2)坏账损失的核算方法为备抵法。
    公司按应收款项(包括应收账款和其他应收款)余额的账龄分别按不同比例计提坏账准备,具体比例如下:
                     账   龄                  计提比例
                     1年以内                     6%
                      1-2年                     10%
                      2-3年                     20%
                      3-5年                     50%
                    5年以上                    100%
    对合并报表单位间往来款不计提坏账准备;对于收回可能性极小的应收款项予以全额提取。
    9、存货核算方法
    (1)本公司存货是指生产经营过程中为销售或耗用而储存的各项有形资产,包括原材料、包装物、在产品、自制半成品、低值易耗品、委托代销商品、产成品和库存商品。                                                       会计报表附注
    (2)存货的取得按实际成本计价,发出时按加权平均法计算成本。低值易耗品及包装物均采用一次摊销法或五五摊销法处理。
    (3)存货跌价准备的计提:本公司存货在期末时按个别存货项目成本与可变现净值孰低计量,对可变现净值低于存货成本的差额,计提存货跌价准备,计入当期损益。
    10、长期投资核算方法
    (1)长期股权投资:按投资时实际支付的价款或确定的价值记账。
     ①本公司对其他单位的投资占该单位有表决权资本总额20%以下,或对其他单位的投资虽占该单位有表决权资本总额20%或20%以上,但不具有重大影响的,采用成本法核算。
     ②公司对其他单位的投资占该单位有表决权资本总额20%或20%以上,或虽投资不足20%,但有重大影响的,采用权益法核算。
     ③公司对其他单位的投资占该单位有表决权资本总额50%(不含50%)以上,或虽不足50%,但具有实质控制权的,按权益法核算,并编制合并会计报表。
     ④股权投资差额的处理:采用权益法核算的长期股权投资,初始投资成本大于应享有的被投资单位所有者权益中所占份额的差额在“股权投资差额”中核算,并按一定期限平均摊销,计入损益。摊销时,如合同规定了投资期限的,按投资期限摊销,没有规定期限的,借方差额按不超过十年的期限摊销;初始投资成本低于应享有的被投资单位所有者权益中所占份额的差额,计入资本公积(股权投资准备)。
    (2)长期债权投资:按实际支付的全部价款减去已到付息期但尚未领取的债券利息后的余额,作为实际成本入账。溢价或折价在债券存续期间内于确认相关债券利息收入时按直线法摊销。债券投资按期计算应收利息,计算的债券投资利息收入,经调整债券投资溢价或折价摊销额后的余额,计入当期损益。
    (3)长期投资减值准备计提:本公司对被投资单位由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值,且这种下降的价值在可预计的未来期间内不可能恢复时,按可收回金额低于账面价值的差额,计提长期投资减值准备。
    11、固定资产计价和折旧方法
    (1)固定资产的标准:固定资产是指使用年限在一年以上的房屋建筑物、生产经营性机器设备、运输设备、通讯电子及其他;以及使用年限在两年以上,并且单位价值在2,000元以上的不属于生产经营性机器设备等资产。
    (2)固定资产按实际成本计价,折旧采用直线法,按其使用年限和预计净残值率分类确定折旧率,具体分类如下:
       类    别           预计使用年限      预计净残值率       年折旧率(%)
    房屋及建筑物            20-30年          3-10%            3.23~4.50                                                       会计报表附注
    机器设备                10-15年         3-10%             6.00~9.00
    运输工具及其他设备       5-10年         3-10%            9.00~18.00
   (3)固定资产减值准备的计提:期末对固定资产逐项进行检查,如果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值的,按单项资产可收回金额低于其账面价值的差额计提固定资产减值准备。
    12、在建工程核算方法
    (1)在建工程是指兴建中的房屋建筑物和正在安装的设备及其他固定资产,按实际发生的支出确定其工程成本,并单独核算,在达到预定可使用状态时,转入固定资产。
    (2)在建工程减值准备的计提:期末对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,则按单项在建工程的可收回金额低于其账面价值的差额计提在建工程减值准备,并计入当期损益。
    13、无形资产计价和摊销方法
    (1)无形资产按取得时实际成本计量,其摊销采用直线法,能确定受益期的按受益期摊销,不能确定受益期的按10年摊销。
    (2)无形资产减值准备的计提:期末按单项无形资产的可收回金额低于其账面价值的差额计提无形资产减值准备,并计入当期损益。
     14、长期待摊费用摊销方法
    (1)除购建固定资产以外,所有筹建期间所发生的费用于生产经营当月起一次计入开始生产经营当月的损益。
    (2)其它长期待摊费用采用直线法摊销,按其受益期确定摊销年限。
     15、借款费用的会计处理方法
    用于购建固定资产而发生的借款费用,在购建固定资产尚未达到预定可使用状态前发生的,予以资本化,计入所购建固定资产成本,以后发生的借款费用于发生当期直接计入当期财务费用。购建固定资产时,如发生非正常中断且中断时间连续超过3个月(含3个月),其中断期间发生的借款费用,不计入所购建固定资产成本,将其计入财务费用,直到购建重新开始;但如果中断是使购建固定资产达到可使用状态所必需的程序,则中断期间所发生的费用,计入所购建固定资产成本。
    用于购建固定资产外的借款费用,属筹建期间所发生的,先计入长期待摊费用,在开始生产经营的当月起一次计入费用;属于生产经营期间发生的,直接计入当期财务费用。
    16、收入确认原则
    (1)商品销售:在下列条件均能满足时予以确认:
    ①公司已将商品所有权上的主要风险和报酬转移给买方;                                                    会计报表附注
    ②公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;
    ③与交易相关的经济利益能够流入公司;
    ④相关的收入和成本能够可靠地计量。
   (2)提供劳务:在同一年度内开始并完成的,在劳务已经提供,收到价款或取得索取价款的证据时,确认劳务收入;劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,按制度规定的条件以完工百分比法确认相关的劳务收入。
   (3)他人使用本公司资产而发生的收入:以与交易相关的经济利益能够流入企业,收入的金额能够可靠地计量时,确认收入的实现。
    17、所得税的会计处理方法
    所得税的会计处理采用应付税款法。
    18、合并会计报表的编制方法
    (1)合并会计报表范围的确定原则:是占被投资单位资本总额50%以上,或投资比例虽小于50%但实际拥有控制权的,按照财政部财会字[1995]11号文《关于印发<合并会计报表暂行规定>的通知》的规定编制合并会计报表。
    (2)合并方法:以母公司、纳入合并范围的子公司的会计报表和其他有关资料为依据,按照财政部财会字[1995]11号文《关于印发<合并会计报表暂行规定>的通知》的规定编制而成。母公司与子公司采用的主要会计政策一致,相互间重大交易和资金往来均在会计报表合并时抵消。
    三、会计政策、会计估计变更、重大会计差错更正及其他调整事项
    2005年9月20日,黑龙江省证监局对本公司进行了检查,并于2005年11月13日下发了《限期整改通知书》,涉及会计差错及其他调整事项如下:
    连云港光明家具有限公司长期待摊费用中的搬迁支出362,042.06元应计入当期损益;预付账款中不属于预付账款性质的1,730,092.69元应在其他应收款核算,并计提坏账准备116,665.91元;在建工程ERP工程中单独使用的财务系统已达到预定可使用状态,应转入固定资产并计提坏账准备776,765.69元,上述调整事项对报表各项目影响如下:项目                    增加         减少        项目                增加        减少其他应收款              1,730,092.69             预付帐款                        1,730,092.69坏账准备                116,665.91固定资产原价            4,035,608.90             累计折旧            766,765.69在建工程                             4,035,608.90长期待摊费用                    368,042.06管理费用                883,431.60               营业外支出          368,042.06未确认的少数股东收益    92,010.51                未确认的投资损失    276,031.55                                                                                                         会计报表附注未分配利润                                                    883,431.60
       四、税项
             税种                                        税               率
         增值税                        本公司及所属子公司执行17%的增值税率。
         营业税                        按应税收入的3%、5%计征。
         城市维护建设税                按应交增值税和营业税的7%计征。
         教育费附加                    按应交增值税和营业税的3%、4%计征。
         企业所得税                    伊春森林家具有限公司为出口创汇型企业,按15%税率计征所得税;连云港
                                       光明家具有限公司属所得税减税年度,按15%税率计征所得税;伊春光明家
                                       具有限公司本年度为所得税免税年度;大连日发光明家具有限公司和大连日
                                       发木制品有限公司按24%税率计征所得税,大连日发木制品有限公司本年度
                                       为所得税免税年度;除上述公司外,本公司及其他纳入合并会计报表的子公
                                       司均按应纳税所得额的33%计征企业所得税。
       五、控股子公司和合营企业
       1、公司控制的所有子公司情况及合并报表的合并范围
                                                                                                        单位:人民币万元
                                                                                                                                                 是否纳
                                            注册        拥有      本公司实际
 企业名称                                                                           注册地址                  经   营   范   围                  入合并
                                            资本       权益%        投资额
                                                                                                                                                  范围
 伊春光明家具有限公司                       3,320           75           2,490        伊春市     生产家具及木制建材等                               是
 连云港光明家具有限公司                       332           75             249                   木制家具、木制门窗、家具配件及木制
                                                                                      伊春市                                                        是
                                                                                                 半成品、装饰条
                                                                                                 生产实木家具、板式家具、木制门窗及
 伊春森林家具有限公司                       2,324           75           1,743        伊春市                                                        是
                                                                                                 木制半成品、家具配件
                                                                                                 购销家具、木制品、建筑材料、装饰材
 光明集团哈尔滨家具有限公司                   200           75             150      哈尔滨市                                                        是
                                                                                                 料、五金、小规格材、室内装饰
                                                                                                 家具、木制品、装饰材料、工艺美术品、
 伊春光明物流贸易有限公司                      50           60              30        伊春市     百货、建筑材料、餐饮娱乐、货物配送、               是
                                                                                                 仓储、装璜设计等
 大连日发光明家具有限公司             246(美元)             51      126(美元)         大连市     生产家具、装饰材料和其他木制品                     是
 大连日发木制品有限公司               150(美元)             51       77(美元)         大连市     生产餐厅柜等家具和其他木制品                       是
       2、本期纳入合并会计报表的合并范围较上年发生的变化情况:
             本期纳入合并会计报表的合并范围与上年相同。
         六、合并会计报表主要项目注释
         1、货币资金
           项       目                                                        2005.10.31                                                 2004.12.31
  现金                                                                        148,458.75                                                   91,544.02
  银行存款                                                                 17,876,632.06                                              74,209,874.93                                                                                                           会计报表附注
  其他货币资金                                                            11,900,000.00                                                8,000,000.00
           合       计                                                    29,925,090.81                                               82,301,418.95
                                                    2005.10.31                                                     2004.12.31
        项       目
                                          原币                 汇率              本位币                  原币                 汇率              本位币
 现金
 人民币                              73,106.46                                 73,106.46            37,885.47                                37,885.47
 港币                                 4,574.00               1.0425             4,870.85            4,574.00               1.0637             4,865.36
 美元                                 5,307.45               8.0848            43,349.61             2,307.45              8.2765            19,097.61
 日元                               107,050.00               0.0702             8,044.70           107,050.00              0.0797             8,531.89
 韩元                                44,000.00               0.0077               325.63           44,000.00               0.0074               325.63
 新加坡元                               756.00               4.7785             3,711.36               756.00              5.0550             3,821.58
 欧元                                 1,510.87               9.8256            15,050.14             1,510.87             11.2627            17,016.48
 小计                                                                         148,458.75                                                     91,544.02
 银行存款
 人民币                          12,633,356.00                             12,633,356.00        68,791,307.79                            68,791,307.79
 美元                               163,780.80               8.0848         1,324,054.33           591,862.32              8.2765         4,898,548.48
 日元                            56,128,401.00               0.0702         3,919,221.73         6,524,619.00              0.0797           520,018.66
 小计                                                                      17,876,632.06                                                 74,209,874.93
       注:本公司货币资金期末较期初减少63.64%,主要原因为支付购原材料款及在建工程款所致。
       2、应收票据
  项       目                                                                         2005.10.31                                         2004.12.31
  银行承兑汇票
  商业承兑汇票                                                                                                                         9,520,000.00
  合       计                                                                                                                          9,520,000.00
       3、应收账款
      (1)账龄分析
                                         2005.10.31                                                             2004.12.31
 账      龄
                          金额       比例          坏账准备                净值                金额        比例            坏账准备                 净值
 1年以内        55,046,429.46     39.73%        3,302,785.67      51,743,643.79      40,909,562.81      38.43%          2,454,573.77       38,454,989.04
 1-2年          25,499,376.16     18.40%        2,549,937.62      22,949,438.54      33,875,918.74      31.82%          3,387,591.87       30,488,326.87
 2-3年          29,777,393.12     21.49%        5,955,478.63      23,821,914.49      12,639,835.62      11.87%          2,527,967.12       10,111,868.50
 3年以上        28,244,679.83     20.38%       23,060,185.21       5,184,494.62      19,023,666.81      17.88%         10,453,752.31        8,569,914.50
 合      计    138,567,878.57       100%       34,868,387.13     103,699,491.44     106,448,983.98        100%        18,823,885.07        87,625,098.91
      (2)本公司应收账款期末较期初增加30.17%,主要原因为赊销款增加所致。
      (3)应收账款前五名金额合计为30,693,349.66元,占应收账款22.15%。
      (4)无应收持本公司5%(含5%)以上股份的股东款项。
         4、其他应收款
      (1)账龄分析
                                        2005.10.31                                                            2004.12.31
 账      龄
                          金额       比例        坏账准备                 净值                 金额        比例            坏账准备                净值                                                                                                           会计报表附注
 1年以内        22,492,730.11      8.41%      1,349,563.81      21,143,166.30        210,373,957.41     70.73%         12,606,534.15     197,767,423.26
 1-2年         170,493,050.94     63.76%     17,049,305.10     153,443,745.84        54,726,612.19      18.40%          5,472,661.19      49,253,951.00
 2-3年          45,341,178.78     16.96%      9,068,235.76      36,272,943.02         31,226,395.06     10.50%          6,245,279.01      24,981,116.05
 3年以上        29,054,186.64     10.87%     14,714,571.56      14,339,615.08          1,113,844.95      0.37%            609,358.69         504,486.26
 合      计    267,381,146.47       100%     42,181,676.23     225,199,470.24       297,440,809.61        100%         24,933,833.04     272,506,976.57
      (2)其他应收款前五名金额合计为201,356,372.30元,占其他应收款75.31%。
      (3)截止2005年10月31日,持有本公司5%(含5%)以上股份的股东欠款如下:
                单位名称                               所欠金额                      欠款比例                     欠款原因
  光明集团股份有限公司                                 275,486.38                      0.10%                         借款
       5、预付账款
      (1)账龄分析
 账       龄                                                   2005.10.31                      比例               2004.12.31                     比例
 1年以下                                                    59,632,022.26                     95.31%            4,996,236.58                   73.84%
 1-2年                                                       1,736,514.45                      2.78%              867,396.75                   12.82%
 2-3年                                                         786,583.72                      1.26%              757,316.57                   11.19%
 3年以上                                                       412,848.60                      0.65%              145,374.10                    2.15%
 合       计                                                62,567,969.03                        100            6,766,324.00                      100
      (2)本公司预付账款期末较期初增加824.70%,主要原因为支付购买木材、胶等原材料的预付款所致。
      (3)截止2005年10月31日,持有本公司5%(含5%)以上股份的股东欠款如下:
                单位名称                               所欠金额                      欠款比例                     欠款原因
  光明集团股份有限公司                                 110,685.44                      0.18%                        购货款
         6、存货及存货跌价准备
       (1)存货明细
                                              2005.10.31                                                      2004.12.31
 项       目
                                    金额           跌价准备                     净值                 金额         跌价准备                   净值
 在途物资                                                                                    160,460.08                               160,460.08
 原材料                  41,268,975.71          1,457,016.77         39,858,632.16        46,645,091.50       1,487,823.81         45,157,267.69
 包装物                     121,689.00                                  121,689.00           112,069.53                               112,069.53
 低值易耗品               3,090,582.30             46,001.60          3,044,580.70         3,556,134.58         214,457.63          3,341,676.95
 产成品                  29,780,942.50          6,599,272.28         25,543,656.68        23,436,929.43       5,064,364.20         18,372,565.23
 在产品                  14,987,590.97                               14,987,590.97        12,601,956.47                            12,601,956.47
 库存商品                62,708,818.27         13,159,941.86         47,140,216.73       67,916,606.85 14,627,598.64               53,289,008.21
 委托代销商品            86,004,784.24          4,146,612.94         81,858,171.30        72,979,863.14       4,643,373.58         68,336,489.56
 其他                                                                                        592,320.97                               592,320.97
 合       计            237,963,382.99         25,408,845.45        212,554,537.54      228,001,432.55 26,037,617.86              201,963,814.69
        7、待摊费用项    目                                    2004.12.31               本期增加               本期摊销              本期转出              2005.10.31保险费                                      282,516.86              498,050.93             595,930.71               3,049.81            181,587.27待抵扣进项税金                              248,400.34               52,093.38              48,440.34             236,811.96             15,241.42租赁费                                      103,288.30            1,313,170.54           1,292,118.72                                   124,340.12                                                                             会计报表附注其   他                           79,686.58        823,358.57        692,002.58                       211,042.57合    计                         713,892.08      2,686,673.42      2,628,492.35      239,861.77       532,211.38
      8、其他流动资产
 项    目                                                        2005.10.31                            2004.12.31
 一年内到期的大额外汇存单                                         843,772.62                            843,772.62
 应收出口退税                                                    174,998.93
 合计                                                          1,018,771.55                             843,772.62
      9、长期投资
                                期初数              本期增加数          本期减少数               期末数
          项目
                           金额      减值准备       金额      减值      金额     减值       金额      减值准备
 长期股权投资
 其中:对子公司投资
 其他长期股权投资        90,000.00                                                         90,000.00
 长期债权投资
         合计            90,000.00                                                         90,000.00
   (1)其他长期股权投资(成本法)
  被投资公司名称                                          投资金额           占被投资单位注册资本比例(%)
  伊春圣泉禾酒店有限公司                                  90,000.00                      0.90
      注:伊春圣泉禾酒店有限公司系本公司的子公司伊春光明家具有限公司对其投资。
      10、固定资产及累计折旧(1)明细情况
        项    目                     2004.12.31             本期增加           本期减少               2005.10.31
 固定资产原值:
   房屋及建筑物                     81,490,671.89         4,879,791.69          493,973.37          85,876,490.21
   机械设备                        115,267,182.80        29,598,370.56        8,579,114.65         136,286,438.71
   运输设备                          8,541,729.15         1,772,779.78        2,757,518.07           7,556,990.86
   通讯电子及其他                    7,981,041.85           579,254.23          506,578.65           8,053,717.43
        合    计                   213,280,625.69        36,830,196.26      12,337,184.74          237,773,637.21
 累计折旧:
   房屋及建筑物                     33,820,518.09         3,672,692.33         300,766.81           37,192,443.61
   机械设备                         73,288,474.13        25,716,977.04        4,024,792.56          94,980,658.61
   运输设备                          4,241,850.65         1,358,340.87        1,744,843.08           3,855,348.44
   通讯电子及其他                    5,451,546.76         1,100,339.40          471,605.89           6,080,280.27
        合    计                   116,802,389.63        31,848,349.64        6,542,008.34         142,108,730.93
 固定资产净值:                     96,478,236.06                                                   95,664,906.28
 固定资产减值准备:
   房屋及建筑物
   机械设备                          3,130,847.36                                                    2,961,733.92
   运输设备
   通讯电子及其他
        合    计                     3,130,847.36                                                    2,961,733.92                                                                                                               会计报表附注
 固定资产净额:                                  93,347,388.70                                                                       92,703,172.36
      (2)用于抵押的固定资产原值是104,248,230.96元。
      (3)固定资产中在建工程完工转入4,206,587.45元。
        11、在建工程
      (1)在建工程
                                                        2005.10.31                                                2004.12.31
  项      目
                                         账面金额        减值准备                   净值           账面金额       减值准备                     净值
  基建、维修、装修工程               1,527,911.95                         1,527,911.95         1,047,543.82                           1,047,543.82
  安装工程                             220,454.31                           220,454.31           204,261.68                             204,261.68
  CAD/ERP项目                       36,498,034.58                        36,498,034.58        26,498,034.58                          26,498,034.58
  其他                                 167,417.30                           167,417.30
  合      计                        38,413,818.14                        38,413,818.14        27,749,840.08                          27,749,840.08
    (2)明细情况
                                                                            本期转入              其他
  工程名称                    2004.12.31            本期增加                                                        2005.10.31          资金来源
                                                                         固定资产数             减少数
  厂区基建工程                                                                                                                                 自有
  待安装设备                    204,261.68            274,866.62          136,478.55             122,195.44            220,454.31              自有
  企业信息化项目             26,498,034.58        10,000,000.00                                                   36,498,034.58            国债资金
  办公楼                      1,047,543.82            514,868.13            34,500.00                                1,527,911.95              自有
  料仓子                                                7,911.00                                                         7,911.00              自有
  车间改造                                            159,506.30                                                       159,506.30              自有
  合       计                27,749,840.08         10,957,152.05           170,978.55            122,195.44         38,413,818.14
        (3)本公司在建工程期末较期初增加38.43%,主要原因为公司预付企业信息化项目工程款所致。
       12、无形资产
       (1)无形资产
                                                 2005.10.31                                                     2004.12.31
  项    目
                                账面余额          减值准备                    净值             账面余额           减值准备                     净值
  土地使用权                5,745,418.48                             5,745,418.48          6,075,263.33                               6,075,263.33
  软    件                  1,131,612.83                             1,131,612.83          1,263,788.23                               1,263,788.23
  合    计                  6,877,031.31                             6,877,031.31          7,339,051.56                               7,339,051.56
      (2)无形资产明细
                                                                                                                                             剩余摊销
 项目             取得方式      原始金额          2004.12.31      本期转入      本期摊销        本期转出       2005.10.31       累计摊销
                                                                                                                                                期限
 土地使用权         购入          377,655.09          154,208.96                   34,618.43                      119,590.53     258,064.56      3.17年
 土地使用权         购入          812,227.16           67,996.45                   67,996.45                               0     812,227.16
 土地使用权         购入        1,736,691.96          981,318.52                  130,842.50                      850,476.02     886,215.94      5.33年
 土地使用权         购入        1,726,999.28        1,612,135.12                   27,464.00                    1,584,671.12     142,328.16    48.08年
 土地使用权         购入        4,115,651.20        3,259,604.28                   68,923.47                    3,190,680.81     924,970.39    39.17年
 CAD              合作开发        974,777.58          779,821.98                   81,231.50                      698,590.48     276,187.10      7.08年
 软件               外购          611,326.00          483,966.25                   50,943.90                      433,022.35     178,303.65      7.08年
 合计                          10,355,328.27        7,339,051.56                  462,020.25                    6,877,031.31   3,478,296.96                                                                           会计报表附注
      13、长期待摊费用
 项目名称                   2004.12.31         本期增加           本期摊销          本期转出           2005.10.31
 物流中心屋面防水            11,279.56                             2,623.20                              8,656.36
 装修费                     140,016.66                            27,360.20                            112,656.46
 合  计                     151,296.22                            29,983.40                            121,312.82
       14、短期借款
       (1)短期借款类别
  类    别                                                  2005.10.31                                2004.12.31
  信用借款
  抵押借款                                               39,000,000.00                             39,000,000.00
  担保借款                                              360,573,112.00                            365,909,452.50
  质押借款                                                                                          2,700,000.00
  合    计                                              399,573,112.00                            407,609,452.50
      (2)延期贷款
 贷款单位                           贷款金额   贷款年利率%             贷款资金用途                   未偿还原因
 中国银行伊春市分行             33,000,000.00         5.841            生产经营借款                 资金周转困难
 中国银行伊春市分行              6,000,000.00        5.5755            生产经营借款                 资金周转困难
 中国工商银行新兴路            181,770,000.00         5.841            生产经营借款                 资金周转困难
 黑龙江省工商银行中山支行       19,500,000.00         6.687            生产经营借款                 资金周转困难
 中国农业银行伊春市分行        140,000,000.00         5.841            生产经营借款                 资金周转困难
 合计                          380,270,000.00
      15、应付账款
        应付账款                                          2005.10.31                                  2004.12.31
                                                       32,951,436.50                               27,102,730.95
  注:截止2005年10月31日,无应付持本公司5%(含5%)以上股份的股东款项。
      16、预收账款
          预收账款                                          2005.10.31                                2004.12.31
                                                          12,306,642.51                            14,052,902.94
  注:截止2005年10月31日,无预收持本公司5%(含5%)以上股份的股东款项。
      17、应交税金
 税    种                                                      2005.10.31                               2004.12.31
 增值税                                                    -12,824,799.31                           -18,401,442.70
 营业税                                                       669,573.34                               669,573.34
 城建税                                                        19,294.28                                19,294.28
 企业所得税                                                     19,764.95                                87,985.53
 个人所得税                                                     27,778.91                                37,248.33
 其他                                                          219,470.88
 合    计                                                  -11,868,916.95                           -17,587,341.22
   注:(1)公司的执行税率见附注四-税项。
       (2)公司增值税进项税额减少幅度较大主要是本年内销增加而增加进项税额抵扣所致。                                                                         会计报表附注
     18、其他应付款
      其他应付款                                          2005.10.31                                  2004.12.31
                                                         9,504,297.28                                6,002,546.19
 注:(1)其他应付款期末比期初增加58.34%,主要是暂借款增加所致。
      (2)截止2004年10月31日,无欠付持本公司5%(含5%)以上股份的股东款项。
     19、预提费用
 项    目                                   2005.10.31                   2004.12.31               期末结存原因利息                                      41,560,233.51                15,507,753.89        资金周转困难,未偿付水电费                                       421,786.93                   123,778.07                      未结算运费                                         849,808.09                   118,022.00                      未结算其他                                         142,450.00                   194,450.00                      未结算合    计                                  42,974,278.53                15,944,003.96
     注:预提费用中利息期末比期初增加了169.53%,主要是资金周转困难,未偿付银行借款利息所致。
     20、一年内到期的长期负债
      (1)分类列示项     目                                                   2005.10.31                                 2004.12.31抵押借款                                                 14,650,000.00                              14,650,000.00保证借款                                                  4,500,000.00合计                                                     19,150,000.00                              14,650,000.00
      (2)明细构成
 借款单位                           性质         2005.10.31   年利率%                期限                  条件
 伊春工行新兴办                 银行借款     14,650,000.00        6.138     2003.1-2004.3                  抵押
 伊春工行新兴办                 银行借款       4,500,000.00       6.534   2002.01-2005.01                  保证
 合计                                         19,150,000.00
     21、长期借款
 借款单位                               2005.10.31       年利率%                   期限                    条件
 银行借款
 其中:伊春工行新兴办                28,900,000.00           6.633       2001.11-2006.11                   保证
 非银行金融机构借款
 其中:中国银行汽车贷款                 128,656.32            5.49       2004.11-2007.11                   抵押
 合     计                           29,028,656.32
      注:非银行金融机构借款系本公司下属控股子公司-哈尔滨光明家具有限公司购车贷款。
     22、股本
                                              公司股份变动情况表
                                                                                                 数量单位:股
                                                         本次变动增减(+,-)
                               本次变                                                                本次变
                                                            公积金
                                动前        配股    送股              增发     其他      小计          动后
                                                              转股                                                                          会计报表附注
   一、尚未流通股份
   1、发起人股份                76,118,224                                                            76,118,224
   其中:
   国家持有股份
   境内法人持有股份             76,118,224                                                            76,118,224
   境外法人持有股份
   其他
   2、募集法人股                26,099,382                                                            26,099,382
   3、高管股                        55,117                                                                55,117
   4、优先股或其他
       其中:转配股
   未上市流通股份合计          102,272,723                                                           102,272,723
   二、已上市流通股份
   1、人民币普通股              83,438,855                                                            83,438,855
   2、境内上市的外资股
   3、境外上市的外资股
   4、其他
   已上市流通股份合计           83,438,855                                                            83,438,855
   三、股份总数                185,711,578                                                           185,711,578
       23、资本公积
            类  别                      2004.12.31           本期增加            本期减少            2005.10.31
  股本溢价                          138,917,172.73                                               138,917,172.73
  接受捐赠非现金资产准备
  接受现金捐赠
  股权投资准备                          411,779.27             3,090.73          18,750.00           396,120.00
  拨款转入
  外币资本折算差额                       43,347.84                                3,090.00            40,257.84
  资产评估增值准备                   14,303,216.22                                                14,303,216.22
  其他资本公积                           12,202.74            18,750.00               0.73            30,952.01
            合  计                  153,687,718.80            21,840.73          21,840.73       153,687,718.80
      24、盈余公积
  类  别                         2004.12.31             本期增加              本期减少                2005.10.31
  法定盈余公积                 40,552,333.80                                                       40,552,333.80
  任意盈余公积
  法定公益金                   18,048,189.78                                                       18,048,189.78
  利润归还投资
  合  计                       58,600,523.58                                                       58,600,523.58
      25、未分配利润
 项    目                                                   2005年1-10月                               2004年度
 期初未分配利润                                             -112,221,472.38                       -139,509,949.42
 加:本期利润转入                                            -34,394,283.90                         17,305,551.21
     其他转入                                                                                        9,982,925.83
 减:提取法定盈余公积
     提取法定公益金
     提取职工奖励及福利基金
     提取储备基金
     提取企业发展基金
     利润归还投资
 减:应付优先股股利                                                                            会计报表附注
     提取任意盈余公积
     应付普通股股利
     转作资本的普通股股利期末未分配利润                                             -146,615,756.28                        -112,221,472.38
     注:未分配利润
    26、主营业务收入和主营业务成本
         (1)业务分部
                          营业收入                        营业成本                          营业毛利
   业务种类
                   本期数          上期数          本期数           上期数           本期数          上期数产品销售        148,856,078.65 152,747,608.94    127,300,349.20   132,331,823.10   21,555,729.45    20,415,785.84服务业                            4,531,589.75                      4,224,492.67                       307,097.08合    计        148,856,078.65 157,279,198.69    127,300,349.20   136,556,315.77   21,555,729.45    20,722,882.92
         (2)地区分部
                           营业收入                        营业成本                         营业毛利
   业务种类
                    本期数          上期数          本期数          上期数           本期数           上期数
     国内          63,626,485.88  44,538,228.46   57,129,417.27    44,834,275.36     6,497,068.61     -296,046.90
     国外          85,229,592.77 112,740,970.23   70,170,931.93    91,722,040.41    15,058,660.84   21,018,929.82
    合   计       148,856,078.65 157,279,198.69  127,300,349.20   136,556,315.77    21,555,729.45   20,722,882.92
      (3)内销产品销售收入、营业毛利比上年增加主要是因委托其他企业出口产品而将销售收入和成本体现为内销所致。
      (4)前五名客户销售收入总额为79,313,324.72元,占全部销售收入的53.28%。
      27、主营业务税金及附加项     目
                                                                   本期数                                 上期数营业税                                                                                                 241,916.49城建税                                                            5,005.62                              75,680.11教育费附加                                                        2,298.84                              32,434.35其他                                                                380.00合     计                                                         7,684.46                             350,030.95
     注:税金计提标准见附注四-税项。
     28、其他业务利润
                                        本期数                                        上期数项     目
                      其他业务收入   其他业务支出其他业务利润       其他业务收入   其他业务支出其他业务利润出售材料               5,363,704.96    5,533,302.33    -169,597.37   4,229,817.02   5,024,589.38     -794,772.36出售低值易耗品            57,340.42       45,584.16      11,756.26     279,570.97     252,322.60       27,248.37包装物                                                                 529,285.16   1,054,543.41     -525,258.25加工费                   376,728.09      159,664.38     217,063.71      61,116.34      11,546.43       49,569.91其他收入                 676,410.40      216,586.10     459,824.30   1,152,354.86     595,794.97      556,559.89                                                                           会计报表附注合     计               6,474,183.87   5,955,136.97     519,046.90    6,252,144.35   6,938,796.79    -686,652.44
      29、营业费用项     目
                                                                   本期数                                上期数
                                                              9,708,769.45                          9,601,964.49
      30、管理费用项     目
                                                                    本期数                                 上期数
                                                              41,237,455.30                         28,212,527.11
      注:管理费用比上期增加46.17%,主要系应收款项账龄增长、余额增大从而计提坏账准备增加所致。
      31、财务费用项     目
                                                                    本期数                                 上期数利息支出                                                      26,421,736.95                          23,126,827.39减:利息收入                                                   3,463,624.72                           1,840,304.69
     信息化项目财政贴息                                                                               4,455,000.00汇兑损失                                                                                                134,572.61减:汇兑收益                                                   1,819,915.64                             155,174.39其他                                                             448,055.86                             213,027.53合     计                                                     21,586,252.45                          17,023,948.45
       注:财务费用比上期增加了26.80%,主要系上期信息化项目收到财政贴息冲减财务费用、及本期逾期贷款增加使计提利息增加所致。
      32、投资收益项     目
                                                                    本期数                                 上期数股权投资收益债券投资收益其中:债权收益
       委托贷款收益
       其他债权投资收益对联营(或合营)公司的投资收益被投资单位权益净增减额股权投资差额摊销股权转让收益                                                                                         -1,207,967.81合     计                                                                                            -1,207,967.81
      注:上期股权转让收益主要系经五届一次董事会决议通过,将本公司持有的光明集团乌马河家具有限公司中75%股权以500万元的价格转让给昆山晟霖儿童用品厂,本公司在用取得的股权转让款抵补光明集团乌马河家具有限公司承债4, 500万元与其总负债差额6,207,967.81元后,实际取得转让收益-1,207,967.81元。
      33、营业外收入项     目
                                                                    本期数                                 上期数                                                                                                             会计报表附注处置固定资产净收益                                                                    791,858.29                                         624,725.16其         他                                                                         252,032.76                                         293,590.99合       计                                                                         1,043,891.05                                         918,316.15
       34、营业外支出项       目
                                                                                          本期数                                              上期数处置固定资产净损失                                                                     63,498.02                                        1,066,436.49固定资产减值准备                                                                     -169,113.44                                          -37,260.20其         他                                                                       1,283,280.91                                         227,736.20合       计                                                                         1,177,665.49                                         1,256,912.49
       七、母公司主要会计报表项目注释
         1、应收账款
       (1)账龄分析
                                        2005.10.31                                                            2004.12.31
  账    龄
                            金额       比例         坏账准备              净值                 金额        比例          坏账准备                净值
 1年以内            9,745,018.75       19.87       584,701.13     9,160,317.62       24,560,149.62        51.80        1,473,608.98     23,086,540.64
 1-2年             20,025,755.26       40.84     2,002,575.53    18,023,179.73       16,929,209.13        35.70       1,692,920.91      15,236,288.22
 2-3年             14,450,858.34       29.47     2,890,171.67    11,560,686.67        4,130,963.37         8.71         826,192.67       3,304,770.70
 3年以上            4,812,060.24        9.82     3,067,720.32     1,744,339.92        1,796,438.77         3.79       1,478,158.67         318,280.10
  合    计        49,033,692.59          100    8,545,168.65    40,488,523.94        47,416,760.89          100       5,470,881.23      41,945,879.66
       (2)应收账款前五名金额合计为19,338,948.79元,占应收账款39.44%。
       (4)截止2005年10月31日,无应收持本公司5%(含5%)以上股份的股东款项。
         2、其他应收款
       (1)账龄分析
                                         2005.10.31                                                           2004.12.31
 账      龄
                          金额       比例          坏账准备                净值                金额         比例          坏账准备              净值
 1年以内        235,865,022.39      53.95         566,382.88     235,298,639.51      389,641,614.95        88.87      11,094,093.39   378,547,521.56
 1-2年          162,333,297.00      37.13      16,233,329.70     146,099,967.30       45,581,300.31        10.37       4,558,130.03    41,023,170.28
 2-3年           35,609,408.78       8.15       7,121,881.75      28,487,527.03        2,535,323.45         0.57         521,872.74     2,013,450.71
 3年以上          3,364,123.44       0.77       1,786,573.45       1,577,549.99          829,938.16         0.19         428,747.45       401,190.71
 合      计     437,171,851.61        100      25,708,167.78     411,463,683.83      438,588,176.87          100      16,602,843.61   421,985,333.26
       (2)本公司对合并报表单位间往来款不计提坏账准备,金额为226,425,307.76元。
       (3)其他应收账前五名金额合计为183,746,270.50元,占其他应收款42.03%。
       (4)截止2005年10月31日,无持本公司5%(含5%)以上股份的股东欠款。
         3、长期投资
         (1)长期股权投资及减值准备
                                                        2005.10.31                                                 2004.12.31
          项       目
                                     账面余额            减值准备              净值             账面余额            减值准备              净值长期股权投资                       40,626,441.55                          40,626,441.55       44,406,793.76                            44,406,793.76对未合并子公司投资对合营企业投资对联营企业投资                                                                                                            会计报表附注其他股权投资股权投资差额
          合       计              40,626,441.55                          40,626,441.55       44,406,793.76                           44,406,793.76
      (2)权益法核算长期股权投资
         被投资单位名称                    投资比例%           期初余额            本期增加          本期减少          期末余额             备注连云港光明家具有限公司                           75                                                                                    净资产为负数伊春森林家具有限公司                             75              2,770,651.91                         2,770,651.91                  0  净资产为负数伊春光明家具有限公司                             75             13,947,061.35                         2,499,232.90      11,447,828.45伊春光明物流贸易有限公司                         60                                                                                    净资产为负数大连日发木制品有限公司                           51             10,296,672.88                           107,635.77      10,189,037.11大连日发光明家具有限公司                         51             17,392,407.62        1,597,168.37                       18,989,575.99光明集团哈尔滨家具有限公司                       75
                                                                                                                                       净资产为负数
              合       计                                       44,406,793.76        1,597,168.37    5,377,520.58,      40,626,441.55
         4、主营业务收入和主营业务成本
                                        营业收入                                营业成本                                 营业毛利
        业务种类
                                本期数             上期数              本期数               上期数               本期数              上期数
 家具销售                     10,188,670.28        1,028,722.53         9,993,800.13         1,342,976.55           194,870.15        -314,254.02
         注:主营业务收入比上期增加了890.42%,主要系本公司租赁设备生产产品销售所致。
       5、营业费用
 项       目
                                                                                          本期数                                              上期数
                                                                                     1,270,775.84                                          231,398.03
         注:营业费用本期比上期增加了449.17%,主要系本期销售收入增加同时增加营业费用所致。
       6、管理费用项       目
                                                                                          本期数                                              上期数
                                                                                    16,397,671.51                                       15,118,408.43
       7、投资收益项       目
                                                                                          本期数                                              上期数1.股权投资收益                                                                     -3,780,352.21                                         -951,596.812.债券投资收益其中:债权收益
         委托贷款收益
         其他债权投资收益3.对联营(或合营)公司的投资收益4.被投资单位权益净增减额5.股权投资差额摊销6.股权转让收益                                                                                                                         -1,207,967.81合       计                                                                         -3,780,352.21                                       -2,159,564.62
       注:股权投资损失增加主要系控股子公司本期计提的坏账准备金增加而使净利润减少所致。
       八、关联方关系及交易
       1、关联方及其关联关系
       (1)存在控制关系的关联方                                                   会计报表附注
           企业名称            注册地    企业类别    法定代表人    与本企业关系
       光明集团股份有限公司    哈尔滨     股份制       冯永明     本公司之母公司
    (2)存在控制关系的关联方主营业务
         企业名称:光明集团股份有限公司
         主营业务:家具、木制品及半成品的销售、药材、家具原辅原料,经济技术开发。
    (3)存在控制关系的关联方的注册资本及其变化
            企业名称            年初数          本期增加      本期减少     期末数
      光明集团股份有限公司   222,000,000.00                            222,000,000.00
    (4)存在控制关系的关联方所持股份或权益及其变化
           企业名称                金    额         占股本比例
      光明集团股份有限公司        76,118,224.00        40.99%
    注:本期光明集团股份有限公司所持本公司股份数量无变化,但所持的全部股份已质押给中国建设银行黑龙江省分行。(见附注十三、其他重要事项)
    (5)不存在控制关系的关联方
              企业名称                      与本企业的关系
       光明集团电子商务有限公司             受同一母公司控制
       圣泉禾实业投资有限公司               受同一母公司控制
       大连保税区光明工贸有限公司           受同一母公司控制
       大连光明家具有限公司                 受同一母公司控制
       伊春光明制药有限公司                 受同一母公司控制
       光明集团药业有限公司                 受同一母公司控制
       哈尔滨光明家具材料有限公司           受同一母公司控制
       绥芬河市光明工贸有限公司             受同一母公司控制
       光明集团北京物流有限公司             受同一母公司控制
       光明集团北京家具有限公司             受同一母公司控制
       光明集团上海公司                     受同一母公司控制
       光明集团郑州公司                     受同一母公司控制
       光明集团兰州公司                     受同一母公司控制
       光明集团昆明公司                     受同一母公司控制
       光明集团南京公司                     受同一母公司控制
       光明集团长春公司                     受同一母公司控制
       光明集团北京公司                     受同一母公司控制
       光明集团沈阳公司                     受同一母公司控制
       光明集团天津公司                     受同一母公司控制                                                                           会计报表附注
         光明集团淮滨麦秸板有限公司                     受同一母公司控制
         北京利玛软件有限公司                          受同一母公司控制
           2、关联方交易
          (1)关联方交易定价方法
          本公司与关联方的交易遵循独立核算的原则和以市价为基础的公允原则,以市场价格为依据
      进行公平交易和核算。
          (2)主要交易事项
           ①关联方销售货物
          本公司向关联方销售货物有关明细资料如下:
         企业名称                             本期交易额                     上期交易额
          光明集团上海公司                     380,914.52                     297,881.98
          大连保税区光明工贸有限公司3,362,045.72                            4,078,898.61
          大连光明家具有限公司               7,642,031.66                      351,901.71
               合      计                    11,384,991.90                   4,728,682.30
           ②关联方采购材料
          本公司向关联方采购材料有关明细资料如下:
                 企业名称                         本期交易额                  上期交易额
          大连保税区光明工贸有限公司              9,481,652.90              15,005,011.27
          光明集团上海公司                          136,891.64                 187,628.06
          大连光明家具有限公司                      338,553.97
          合       计                             9,957,098.51              15,192,639.33
           (3)关联方往来未结算金额
          ①应收账款明细
                企业名称                             2005/10/31                   2004/12/31
          光明集团电子商务有限公司                1,925,039.58                  1,983,599.20
          光明集团南京公司                        5,427,840.74                  5,180,055.74
          光明集团兰州公司                        1,149,493.72                  1,435,596.94
          光明集团昆明公司                        2,495,247.32                  2,388,578.91
          光明集团上海公司                        6,497,723.34                  5,604,996.10
          光明集团沈阳公司                          279,040.00
          光明集团郑州公司                        9,391,088.09
          大连保税区光明工贸有限公司              6,813,357.76                  4,411,915.82
          光明集团北京物流有限公司                4,645,898.51                  1,378,733.52
          大连光明家具有限公司                    3,831,737.75                     33,906.18
          光明集团长春公司                        2,309,514.98                  2,558,500.98                                                                             会计报表附注
         光明集团股份有限公司                                                     648,216.80
             合       计                        44,765,981.79                25,624,100.19
         ②其他应收款明细
                企业名称                          2005/10/31                   2004/12/31
         光明集团股份有限公司                       275,486.38                    10,426.44
         圣泉禾实业投资有限公司                 115,649,505.00              124,784,691.76
         大连保税区光明工贸有限公司                                            6,000,000.00
         光明集团药业有限公司                    42,191,095.28               42,619,529.16
         哈尔滨光明家具材料有限公司                  729,662.06                  729,662.06
         光明集团伊春制药有限公司                     14,097.80                   77,626.73
         光明集团淮滨麦秸板有限公司                2,305,711.98               1,070,381.23
         合       计                             161,165,558.50             175,292,317.38
         ③其他应付款明细
                企业名称                          2005/10/31                  2004/12/31
         光明集团电子商务有限公司                                              25,831.50
         绥芬河市光明工贸有限公司                   189,856.50
         光明集团北京家具有限公司                     2,450.00
         北京利玛软件有限公司                        20,135.00
          合             计                         212,441.50                 25,831.50
         ④应付账款明细
                企业名称                          2005/10/31                  2004/12/31
         大连保税区光明工贸有限公司                                            837,829.68
         哈尔滨光明家具材料有限公司                                             18,640.00
         大连光明家具有限公司                    3,922,920.00
         合       计                             3,922,920.00                   856,469.68
         ⑤预收账款明细
                 企业名称                          2005/10/31                 2004/12/31
         光明集团天津公司                          65,323.00                  227,416.00
         光明集团电子商务有限公司                 318,723.88
         光明集团北京家具有限公司                  32,025.00
         哈尔滨光明家具材料有限公司                11,060.00
         光明集团沈阳公司                         256,630.00
         光明集团郑州公司                         241,788.15                   24,590.00
         光明集团长春公司                         283,236.64                  705,599.96
         大连光明家具有限公司                                               3,870,818.30                                                        会计报表附注
       合    计                        1,208,786.67           4,828,424.26
       ⑥预付账款明细
             企业名称                    2005/10/31           2004/12/31
       哈尔滨光明家具材料有限公司      10,533,313.48
       绥芬河市光明工贸有限公司        15,530,138.04
       大连保税区光明工贸有限公司        179,009.99
       光明集团股份有限公司              110,685.44
       合    计                        26,353,146.95
     (4)本公司收取关联方资金占用费情况
    本公司对关联企业占用的资金按2.25%一年期定期银行存款利率计算收取资金占用费,2005年1-10月收取关联方资金占用费1,250,554.39元,2004年收取关联方资金占用费5,041,495.38元。
    九、承诺事项
    本公司无应予以披露的承诺事项为已转让的控股子公司-伊春美华家具有限公司4,715万元贷款提供的一般保证尚未解除,约定的保证截止期为2006年3-6月,若该公司到期不能偿付以上贷款,本公司将承担保证责任。
    十、或有事项
    截止审计报告日止,本公司无重大未决诉讼、未决索赔等对会计报表产生重要影响的或有事项。
    十一、期后事项
    本公司无需要披露的而未披露的重大期后事项。
    十二、其他重要事项
    1、本公司之大股东光明集团股份有限公司将所持有的本公司全部股权76118224股向中国建设银行黑龙江省分行做出借款质押,相关质押手续于2002年8月8日在中国登记结算有限责任公司深圳分公司办理完毕。
    2、在泰阳证券有限责任公司与深圳市圣泉禾实业发展有限公司"资产委托管理合同"纠纷一案中,本公司被湖南省长沙市中级人民法院通知作为第三人参加诉讼。一审判定本公司承担部分责任。本公司不服一审判决提起上诉。湖南省高级人民法院认为原审判决违反法定程序,可能影响案件的正确判决,裁定发回重审。泰阳证券有限责任公司于2005年9月14日向湖南省长沙市中级人民法院提出撤诉申请,本案最终以人民法院准许原告撤诉的方式结束审理。
    光明集团家具股份有限公司
    2005年12月13日