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华帝股份(002035)公告正文

华帝股份2007年半年度报告

公告日期:2007-07-31

中山华帝燃具股份有限公司2007年半年度报告
    
    
    
    
    
    
   证券代码:002035
   证券简称:华帝股份
   披露日期:2007年7月30日

    
    目   录
    
    第一节   重要提示 3
    第二节   公司基本情况介绍 4
    第三节   股本变动和主要股东持股情况 6
    第四节   董事、监事、高级管理人员情况 8
    第五节   董事会报告 9
    第六节   重要事项 15
    第七节   财务报告 19
    第八节   备查文件目录 58
    
    
    
    
    
    第一节   重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    没有董事、监事、高级管理人员对年度报告内容的真实性、准确性、完整性无法保证或存在异议。
    所有董事均已出席公司第二届董事会第十六次会议。
    公司2007年半年度财务报告未经会计师事务所审计。
    公司董事长黄文枝先生、总裁黄启均先生、主管会计工作负责人及会计机构负责人陈富华先生声明:保证半年度报告中财务报告的真实、完整。
    
    
    
    
    
    第二节   公司基本情况介绍
    一、公司基本情况
    (一)中文全称:中山华帝燃具股份有限公司
    中文简称:华帝股份
    英文全称:Zhongshan Vantage Gas Appliance Stock Co., ltd.
    英文简称:Vantage
    
    (二)公司法定代表人:黄文枝
    
    (三)公司联系人和联系方式
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                     董事会秘书                       证券事务代表                    投资者关系管理负责人             
  姓名               吴刚                             王剑                            吴刚                             
  联系地址           广东省中山市小榄镇工业大道南华   广东省中山市小榄镇工业大道南华  广东省中山市小榄镇工业大道南华园 
                     园路1号                         园路1号                        路1号                           
  电话               0760-2139888-8611                0760-2139888-8613               0760-2139888-8611                
  传真               0760-2264283                     0760-2139888-8613               0760-2264283                     
  电子信箱           wug@vantage.com.cn               wangj@vantage.com.cn            wug@vantage.com.cn               
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    (四)公司注册地址:广东省中山市小榄镇九洲工业开发区
    公司办公地址:广东省中山市小榄镇小榄工业大道南华园路1号
    邮政编码:528416
    公司国际互联网网址:http://www.vantage.com.cn
    电子邮箱:vantage@vantage.com.cn
    
    (五)公司选定的信息披露报纸名称:《证券时报》
    登载年度报告的中国证监会指定网站的网址:http://www.cninfo.com.cn
    公司年度报告备置地点: 公司董事会秘书处
    
    (六)公司股票上市交易所:深圳证券交易所
    股票简称:华帝股份
    股票代码:002035
    (七)其他有关资料:
    公司首次注册登记日期:2001年11月30日
    公司注册地点:广东省工商行政管理局
    企业法人营业执照注册号:4400001009963
    税务登记号码:国税:442000618120215;地税:442000618120215
    公司聘请的会计师事务所名称:深圳南方民和会计师事务所有限责任公司
    会计师事务所办公地址:深圳市深南中路2072号电子大厦8楼
    
    
    二、主要财务数据和指标
    (一)主要会计数据和财务指标
                                                         单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                            本报告期末              上年度期末                增减变动(%)           
  总资产                                    846,624,836.24          830,103,673.34            1.99%                    
  所有者权益(或股东权益)                  323,667,327.26          322,469,897.38            0.37%                    
  每股净资产                                1.88                    2.44                      -22.95%                  
                                            本报告期                上年同期                  增减变动(%)           
  营业总收入                                544,347,905.54          506,429,512.29            7.49%                    
  营业利润                                  13,154,840.58           13,746,332.31             -4.30%                   
  利润总额                                  11,514,239.55           14,829,091.66             -22.35%                  
  净利润                                    7,795,065.94            10,659,622.08             -26.87%                  
  扣除非经常性损益后的净利润                9,189,576.82            9,739,276.63              -5.64%                   
  基本每股收益                              0.05                    0.08                      -37.50%                  
  稀释每股收益                              0.05                    0.08                      -37.50%                  
  净资产收益率                              2.41%                   2.39%                     上升了0.02个百分点       
  经营活动产生的现金流量净额                -81,300,859.77          -48,572,697.28            67.38%                   
  每股经营活动产生的现金流量净额            -0.47                   -0.37                     27.03%                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:报告期的每股收益是以17177.16万股计算,上年同期每股收益是以13213.2万股计算。
    
    (二)非经常性损益项目
    单位:(人民币)元


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  非经常性损益项目                                             年初至报告期期末金额                                    
  营业外收入、支出                                             -1,640,601.03                                           
  所得税影响数                                                 246,090.15                                              
  合计                                                         -1,394,510.88                                           
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    第三节   股本变动和主要股东持股情况
    一、股份变动情况
    2007年3月22日,公司2006年度股东大会审议通过了《2006年度利润分配预案》,以2006年12月31日公司总股本132,132,000股为基数,向全体股东每10股送1股、转增2股;同时,向全体股东每10股派现金0.5元(含税)。送股及公积金转增股本后,公司的总股本增至171,771,600股。
    2007年5月17日,公司2006年度利润分配方案实施完毕,下表为报告期内的股份变动情况:
                                                              (单位:股)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        本次变动前              本次变动增减(+,-)                          本次变动后               
                        数量           比例     送股             公积金转股    小计           数量            比例     
  一、有限售条件股份    65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  1、国家持股                                                                                                          
  2、国有法人持股                                                                                                      
  3、其它内资持股       65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  其中:                                                                                                               
  境内法人持股          65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  境内自然人持股                                                                                              0        
  4、外资持股                                                                                                          
  其中:                                                                                                               
  境外法人持股                                                                                                         
  境外自然人持股                                                                                                       
  二、无限售条件股份    66,280,200     50.16%   6,628,020        13,256,040    19,884,060     86,164,260      50.16%   
  1、人民币普通股       66,280,200     50.16%   6,628,020        13,256,040    19,884,060     86,164,260      50.16%   
  2、境内上市外资股                                                                                                    
  3、境外上市外资股                                                                                                    
  4、其他                                                                                                              
  三、股份总数          132,132,000    100%     13,213,200       26,426,400    39,639,600     171,771,600     100%     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二、主要股东持股情况:
    1、截止2007年6月30日,公司共有股东28,434户。
    2、截止2007年6月30日,公司前十名股东及前十名无限售条件股东持股情况如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                       28,434                                                                                
  前10名股东持股情况                                                                                                   
  股东名称                       股东性质     持股比例        持股总数           持有有限售条件股份  质押或冻结的股份  
                                                                                 数量                数量              
  中山九洲实业有限公司           其他         28.86%          49,576,800         49,576,800          0                 
  中山市联动投资有限公司         其他         10.59%          18,182,892         18,182,892          0                 
  广东华帝经贸发展有限公司       其他         10.39%          17,847,648         17,847,648          0                 
  中国农业银行-交银施罗德成长   其他         5.22%           8,968,358          0                   0                 
  股票证券投资基金                                                                                                     
  中国建设银行-中小企业板交易   其他         1.29%           2,214,445          0                   0                 
  型开放式指数基金                                                                                                     
  陈富华                         其他         1.15%           1,983,072          0                   0                 
  招商银行股份有限公司-中信经   其他         0.79%           1,356,940          0                   0                 
  典配置证券投资基金                                                                                                   
  谢永培                         其他         0.61%           1,044,258          0                   0                 
  李滨生                         其他         0.28%           480,000            0                   0                 
  马贵谦                         其他         0.23%           387,900            0                   0                 
  前10名无限售条件股东持股情况                                                                                         
  股东名称                                持有无限售条件股份数量                 股份种类                              
  中国农业银行-交银施罗德成长股票证券投  8,968,358                              人民币普通股                          
  资基金                                                                                                               
  中国建设银行-中小企业板交易型开放式指  2,214,445                              人民币普通股                          
  数基金                                                                                                               
  陈富华                                  1,983,072                              人民币普通股                          
  招商银行股份有限公司-中信经典配置证券  1,356,940                              人民币普通股                          
  投资基金                                                                                                             
  谢永培                                  1,044,258                              人民币普通股                          
  李滨生                                  480,000                                人民币普通股                          
  马贵谦                                  387,900                                人民币普通股                          
  吴光                                    347,700                                人民币普通股                          
  周进                                    340,000                                人民币普通股                          
  王绪新                                  326,903                                人民币普通股                          
  上述股东关联关系或一致行动的说明        1、控股股东中山九洲实业有限公司和第三大股东广东华帝经贸发展有限公司的全部股  
                                          权均由黄文枝、邓新华、黄启均、杨建辉、关锡源、李家康、潘权枝等七位自然人持有 
                                          ,是公司实际控制人,上述两公司存在一致行动的可能。2、中山市联动投资有限公司  
                                          、谢永培及其陈富华为公司发起人股东,存在一致行动的可能。除此之外,未知以上前 
                                          10名其他无限售条件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。                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、公司控股股东及实际控制人情况
    报告期内,公司的控股股东及实际控制人未发生变更。公司的第一大股东仍为中山九洲实业有限公司,实际控制人仍为黄文枝、黄启均、邓新华、关锡源、潘权枝、杨建辉、李家康等七人。
    第四节   董事、监事、高级管理人员情况
    一、董事、监事、高级管理人员持有公司股票的变动情况
    (单位:股)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名            职务             年初持股数      本期增持股份数  本期减持股份   期末持股数        变动原因           
                                                   量              数量                                                
  黄文枝          董事长           -               -               -              -                 -                  
  黄启均          董事兼总裁       -               -               -              -                 -                  
  陈富华          董事副总裁兼财   1,525,440       457,632         -              1,983,072         送股、资本公积金转 
                  务总监                                                                            增股本             
  邓新华          董事             -               -               -              -                 -                  
  杨建辉          董事             -               -               -              -                 -                  
  黄健伟          董事             -               -               -              -                 -                  
  何伟坚          董事、营销事业   -               -               -              -                 -                  
                  部总经理                                                                                             
  姜正侯          独立董事         -               -               -              -                 -                  
  刘桔            独立董事         -               -               -              -                 -                  
  蓝海林          独立董事         -               -               -              -                 -                  
  崔勇            独立董事         -               -               -              -                 -                  
  关锡源          监事会召集人     -               -               -              -                 -                  
  李家康          监事             -               -               -              -                 -                  
  何志敏          监事             -               -               -              -                 -                  
  李舒如          监事             -               -               -              -                 -                  
  梁冠晖          监事             -               -               -              -                 -                  
  吴刚            副总裁兼董事会   -               -               -              -                 -                  
                  秘书                                                                                                 
  合计            -                1,525,440       -               -              1,983,072         -                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    二、报告期内,没有发生新聘或解聘公司董事、监事及高级管理人员的情形。
    
    
    
    
    
    第五节   董事会报告
    2007年上半年公司经营情况总结
    报告期内,公司在全国11个城市火热启动“华帝.CCTV奥运家庭进行时”奥运主题活动,并借助报刊及央视媒体进行报道,着力推广公司奥运品牌;并在全国600个县4000个乡启动“创维-华帝新农村影院工程”,进一步开拓二、三级市场建设。通过上述品牌推广,公司旨在建立和优化终端渠道,全面提升公司产品市场占有率。 
    报告期内,公司的经营业绩如下:                                                        


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2007年1-6月                     2006年1-6月                     同比变动(%)                
  营业收入                544,347,905.54                  506,429,512.29                  7.49%                        
  营业利润                13,154,840.58                   13,746,332.31                   -4.3%                        
  净利润                  7,795,065.94                    10,659,622.08                   -26.87%                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
变动原因:
    报告期内,公司的营业收入较上年同期增长7.49%。主要是主营业务收入及其它业务收入同向增长。本期实现主营业务收入52,932.74万元,同比增长6.9%,公司各类主要产品销售都有所增长,主要是因为公司本期继续加大市场宣传力度,提升公司品牌,促进了产品销售的增长。同时,公司实现其它业务收入1,502.05万元,同比增长31.50%,主要是产品配件销售增加所致。
    报告期内,公司的营业利润较上年同期下降4.3%。一方面,本期公司的期间费用有较大增加。销售费用、管理费用、财务费用较上年同期依次增加390.49万元、410.77万元、442.30万元,同比增长4.06%、14.86%、793.43%,总费用增长率为10%。为充分利用北京奥运所带来的商业契机,公司加大了市场推广力度,增加了销售费用支出;同时加大力度对公司内部资源进行重组和整合,短期内管理费用有所增加;公司新增短期借款使利息支出大幅增加,财务费用同比增长763.43%。另一方面,由于公司生产主要原材料不锈钢产品价格大幅上涨,导致主要产品抽油烟机的成本增加,毛利率由去年的31.68%下降为28.25%,影响营业利润482.7万元。费用及成本的同向增加导致营业利润较上年同期下降4.3%。
    报告期内,公司的净利润较上年同期减少286.45万元,同比下降26.87%。主要是营业利润下降,其次是营业外支出增加影响所致。公司积极支持社会公益事业,对“首都文明基金会”捐赠200万元,导致本期营业外支出较上期增加201.31万元,增长60424.54%。营业外支出的增加导致净利润同比下降26.87%。
    公司主营业务范围及经营状况
    公司主营业务范围
    报告期内,公司主营业务范围:生产、销售燃气具系列产品,太阳能及类似能源器具,家庭厨房用品,家用电器及配件,自产产品的售后服务。企业自有资产投资,经营本企业自产产品及技术的出口业务;经营本企业生产所需的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品除外;具体按[2002]粤外经贸发登记字第029号经营)。
    公司主营业务收入、主营业务利润的构成情况
    A、按行业、产品分类情况
                                                          单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主营业务分行业情况                                                                                                   
  分行业或分产品         营业收入        营业成本       毛利率(%)      营业收入比上年  营业成本比上年   毛利率比上年 
                                                                         增减(%)       增减(%)        增减(%)    
  其他金属制业           52,932.74       37,888.74      28.42%           6.93%           6.62%            0.74%        
  主营业务分产品情况                                                                                                   
  炉具                   17,867.65       12,462.65      30.25%           10.21%          7.50%            6.17%        
  抽油烟机               14,073.02       10,097.75      28.25%           6.68%           12.05%           -10.84%      
  热水器                 15,071.47       11,369.19      24.56%           8.28%           7.67%            1.77%        
  其他                   8,279.44        6,061.70       26.79%           5.01%           -0.27%           16.92%       
  小计                   55,291.58       39,991.29      27.67%           7.98%           7.38%            1.47%        
  公司内部相互抵消       2,358.84        2,102.55       10.87%           38.21%          23.11%           -17430.73%   
  合计                   52,932.74       37,888.74      28.42%           6.93%           6.62%            0.74%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期内,公司各主类产品销售都有明显的增长,实现行业综合毛利率28.42%,同比增长0.74%,符合本行业季节销售特性,主要得益于公司在上半年度与之配套的广告宣传及市场推广 。 
    
    B、按地区分布情况
                                                        单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                                 营业收入                               主营业务收入比上年增减(%)              
  华北地区                             4,172.48                               7.32%                                    
  东北地区                             2,586.22                               26.34%                                   
  华东地区                             18,189.22                              9.67%                                    
  华中地区                             8,551.18                               7.98%                                    
  华南地区                             12,363.48                              7.20%                                    
  西南地区                             6,424.82                               7.98%                                    
  其他地区                             3,004.18                               -8.52%                                   
  小计                                 55,291.58                              7.98%                                    
  公司内部相互抵消                     2,358.84                               38.21%                                   
  合计                                 52,932.74                              6.93%                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    占公司主营业务收入总额10%以上主要产品情况如下:
                                                              单位:(人民币)万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产   营业收入         营业成本          毛利率(%)      营业收入比上年   营业成本比上年增  毛利率比上年增 
  品                                                                 增减(%)        减(%)           减(%)        
                                                                                                                       
                                                                                                                       
  炉具           17,867.65        12,462.65         30.25%           10.21%           7.50%             6.17%          
  抽油烟机       14,073.02        10,097.75         28.25%           6.68%            12.05%            -10.84%        
  热水器         15,071.47        11,369.19         24.56%           8.28%            7.67%             1.77%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期,由于主要原材料不锈钢价格大幅上涨,导致抽油烟机产品毛利率由去年31.68%下降为今年28.25%,同比下降10.84%。
    4、报告期内,公司利润构成、主营业务及结构、主营业务盈利能力未发生重大变化。
        5、报告期内,公司实现产品配件销售收入及其它收入1502.05万元,产生其他业务利润184.67万元,较上年同期增长46.05%。
    
    经营中的问题与困难
    1、市场竞争压力。公司现阶段依然面临极大的市场竞争压力。由于我国的厨卫行业市场巨大,毛利空间较高,加之进入门槛太低,国内外家电巨头纷纷投巨资进入,目前正面临一次品牌重新整合大战。一方面,林内、樱花、A.O史密斯等外资家电巨头凭借其技术、品牌的优势,瓜分厨卫行业的高端市场;另一方面,方太、老板、帅康等国内主要竞争对手,通过提升产品质量和研发水平,与公司争夺中高端市场。
    2、报告期内,公司新增5000万元短期借款和3000万元长期借款,虽解决了公司日常业务资金需求,促进了公司财务结构的优化,但同时也加大了公司短期偿债压力,增加了公司的利息负担。截止2007年6月30日,公司资产负债率为61.31%,此财务比率符合家电业的行业特性。流动负债占总负债比率为92.34%,稍微偏高,但并没超出公司短期债务承担能力。下半年为公司产品销售旺季,通过扩大销售,公司将加快资金回笼,短期债务将逐步被清偿。
    
    募集资金的使用情况
    (一)、募集资金项目情况说明
    经中国证券监督管理委员会证监发行字[2004]132号文核准,公司于2004年8月17日,在深圳交易所首次公开发行人民币普通股(A股)2500万股,实际募集资金净额187,040,402.54元.2004年8月24日募集资金划转到公司专用帐户,经深圳南方民和会计师事务所有限公司查验,并出具了相关验资报告[深南验字(2004)第103号]。
    (二)、募集资金实际使用情况
    公司募集资金项目为:“家用安全节能型燃气供热中心项目”和“过滤型环保抽油烟机项目”,拟总投资20,500万元,于2006年10月建成投产,实际投资26,149.85万元。其中:
    1、家用安全节能型燃气供热中心项目。该项目分热水器系列和两用炉系列。计划投入总额12,137万元,实际投入总额14,428.41万元。
         2、过滤型环保抽油烟机项目。此项目计划投入总额8,363万元,实际投入总额11,721.44万元。
    报告期内,募集资金使用项目均按计划投产并产生收益。其中,家用安全节能型燃气供热中心中的热水器系列合计实现销售收入2,033.67万元(含税),两用炉系列实现销售收入23.56万元(含税);过滤型环保抽油烟机合计实现销售收入3,831.20万元(含税)。两大项目总计实现销售收入5,888.43万元(含税)。募集资金项目的建成投产,促进并优化了公司产品结构,为公司增加了新的利润增长点。
    
    (三)、本报告期内公司无非募集资金投资的重大项目。
    
    五、公司2007年一季度披露,预计07年中期净利润比上年同期增长幅度小于30%。
    报告期内,公司实现营业收入54,434.79万元,实现净利润779.51万元,与2006年中期净利润(按新会计准则调整):1065.96万元相比,同比下降26.87%,符合一季度的盈利预测披露。公司下半年将继续贯彻本年度的经营方针和计划,进一步拓展国内市场,同时借助奥运契机,加大海外市场的开发力度,力争提升公司市场占有率。
    
    六、开展投资者关系管理的具体情况
    报告期内,公司高度重视投资者关系管理工作,严格按照《上市公司投资者关系管理指引》、《投资者关系管理制度》等要求,利用公司网站、巨潮资讯网、投资者专线电话、传真及电子邮箱等方式,保证公司信息披露渠道的通畅。
    公司积极接待了证券公司、基金公司和个人投资者的实地调研和来访,展示了公司的生产规模及行业竞争力,在不违反公平披露的原则下解答相关问题,建立了长期、良好的关系和互动机制,促进了公司与投资者之间的信息沟通。
    2007年3月9日,公司通过全景网投资者关系互动平台举办了2006年度报告网上业绩说明会,公司董事长、总裁、副总裁兼财务总监、董事会秘书等高管和独立董事,就年报业绩、未来发展等投资者关心的问题与投资者进行了充分的交流。
    2007年6月,在深交所中小企业板上市公司2006年度信息披露考核评比中,受到监管部门的肯定,再次获得“优秀”评级。
    根据广东证监局对完善上市公司信息披露事务管理制度的相关要求,公司于2007年6月29日召开第二届董事会第十五次会议,审议并通过了《关于修改公司信息披露管理制度的议案》、《关于修改公司投资者管理管理制度的议案》,并于2007年7月3日在巨潮资讯网上进行了披露。
    
    七、董事会日常工作情况
    (一)本报告期内董事会的会议召开情况及决议内容:
    2007年上半年度公司共召开了3次董事会会议,具体情况如下:
    1、2007年2月10日,公司第二届董事会第十三次会议在公司办公楼四楼会议室召开,会议由董事长黄文枝先生主持,会议应到董事11人,实际出席董事11人。会议审议并通过了以下议案:
    《2006年年度总裁工作报告》;
    《2006年年度董事会工作报告》;
    《2006年年度报告及年度报告摘要》;
    《2006年年度财务决算与2007年度财务预算报告》;
    《2006年年度利润分配预案》;
    《董事会关于募集资金年度使用情况的专项说明》;
    《关于续聘审计机构的议案》;
    《关于公司实施组织架构改革的议案》;
    《关于修改公司章程的议案》;
    《关于提请召开2006年年度股东大会的议案》。
    此次董事会决议公告刊登于2007年2月13日《中国证券报》、《证券时报》及巨潮资讯网站。
    
    2、2007年4月20日,公司第二届董事会第十四次会议以通讯方式召开,会议应到董事11人,实际出席董事11人。会议审议并通过了以下议案:
    《关于变更公司会计政策、会计估计的议案》;
    《中山华帝燃具股份有限公司2007年第一季度季度报告》。
    此次董事会决议公告刊登于2007年4月27日《中国证券报》、《证券时报》及巨潮资讯网站。
    
    3、2007年6月29日,公司第二届董事会第十五次会议以通讯方式召开,会议应到董事11人,实际出席董事11人。会议审议并通过了以下议案:
    《关于修改公司信息披露管理制度的议案》;
    《关于修改公司投资者管理管理制度的议案》。
    此次董事会决议公告刊登于2007年7月3日《中国证券报》、《证券时报》及巨潮资讯网站。
    
    (二)董事会对股东大会决议的执行情况
    报告期内,公司董事会根据国家有关法律、法规和《公司章程》及《董事会议事规则》的规定和要求,严格按照股东大会的决议和授权,认真执行股东大会审议通过的各项决议。具体内容如下:
    1、公司于2007年3月22日召开2006年年度股东大会,审议通过了《2006年年度董事会工作报告》、《2006年年度监事会工作报告》、《2006年年度报告及年度报告摘要》、《2006年年度财务决算报告》、《2006年年度利润分配预案》、《关于续聘审计机构的议案》、《关于修改公司章程的议案》,决议自通过之日起开始实施。
    2、公司于2007年5月17日完成2006年利润分配方案。以公司2006年度末总股本132,132,000股为基数,向全体股东每10股股份派现金股利0.5元(含税),合计派发现金股利6,606,600元;同时,向全体股东每10股股份送红股1股、转增2股的比例转增股本。
    
    
    
    
    
    
    第六节   重要事项
    一、公司治理状况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》等法律法规的要求,不断完善公司治理结构,健全内部控制制度,及时修订《信息披露管理制度》、《投资者关系管理制度》等各项规章制度;并根据中国证监会证监公司字[2007]28号《关于开展加强上市公司治理专项活动有关事项的通知》、深圳证券交易所《关于做好加强上市公司治理专项活动有关工作的通知》以及中国证监会广东证监局[2007]48号《关于做好上市公司治理专项活动有关工作的通知》等相关要求,结合公司实际,认真实施自查整改工作。2007年6月29日,公司第二届董事会第十五次会议审议通过了《中山华帝燃具股份有限公司关于加强上市公司治理专项活动的自查报告及整改计划》,对公司治理的现状、存在的不足以及整改措施等进行了全面客观地阐述、分析(具体事项详见巨潮资讯网www.cninfo.com.cn)。
    报告期内,公司共召开了一次股东大会、三次董事会会议、两次监事会会议,会议的召开、表决程序及其形成的决议均符合中国证监会相关法规及《深圳证券交易所股票上市交易规则》等制度要求。及时完成强制信息披露任务,规范执行自愿信息披露工作,有效地完成深交所、广东证监局等监管部门的督导工作,并按要求在指定披露报刊、网站上刊登公告信息。
    
    二、报告期内公司利润分配方案的执行情况
    公司2006年度股东大会审议通过了《公司2006年度利润分配方案》:以公司2006年12月31日总股本132,132,000股为基数,向全体股东每10股送1股、转增2股;同时,向全体股东每10股派现金0.5元(含税),合计派发现金股利6,606,600元;送股及资本公积金转增股本后,公司的总股本增至171,771,600股。该方案已于2007年5月17日实施完毕。
    
    三、报告期内公司无重大诉讼、仲裁事项,也无以前期间发生但持续到报告期的重大诉讼、仲裁事项。
    
    四、报告期内公司无持有其他上市公司股权、参股商业银行、证券公司、保险公司、信托公司和期货公司等金融企业股权,以及参股拟上市公司股权的事项。
    
    五、报告期内公司无重大资产收购、出售或处置以及企业收购兼并的事项, 也无以前期间发生但持续到报告期的重大资产收购、出售或处置以及企业收购兼并的事项。
    
    六、报告期内公司控股股东及其子公司没有占用公司资金的情形,也无发生重大关联交易事项。
    
    七、公司未对下属控股子公司提供任何担保。
    
    八、独立董事对公司对外担保情况的专项说明及独立意见
    根据《公司法》第122条和中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)文、中国证监会《关于规范上市公司对外担保行为的通知》(证监发[2005]120号)文的规定要求,作为中山华帝燃具股份有限公司(以下简称"公司")的独立董事,我们本着认真负责、实事求是的态度,对公司与关联方资金往来和对外担保情况进行了认真的了解和查验,并就此发表如下独立意见:
    截至2007年6月30日,公司与关联方的资金往来能够严格遵守(证监发[2003]56号)文和(证监发[2005]120号)文的规定,关联方之间发生的资金往来均为正常的经营性资金往来,且规模受到严格控制,不存在与(证监发[2003]56号)文和(证监发[2005]120号)文规定相违背的情形。
    截止2007年6月30日,公司没有为本公司的股东、股东的控股子公司、股东的附属企业及本公司持股50%以下的其他关联方、任何非法人单位或个人提供担保,公司不存在与中国证监会(证监发[2003]56号)文和(证监发[2005]120号)文规定违背的情形。
    
    独立董事:姜正候 蓝海林  崔勇  刘桔
    
    
    九、重大合同及履行情况
    1、报告期内公司无重大交易、托管、承包、租赁其他公司资产或其他公司托管、承包、租赁公司资产的事项。
    2、报告期内无担保事项。
    3、在报告期内无委托他人进行现金资产管理事项。
    
    
    十、公司或持股5%以上股东在报告期内的承诺事项及履行情况


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  股东名称                        特殊承诺                                            承诺履行情   备注                
                                                                                      况                               
  中山九洲实业有限公司广东华帝经  1、提出分红方案承诺:自实施股权分置改革方案后,三   严格履行     报告期内,上述股东  
  贸发展有限公司                  年内每年提出将不低于当年实现的可分配利润的50%用于                均严格履行股改承诺  
                                  利润分配的议案,并保证在股东大会表决时对该议案投赞               事项,未发生违约的  
                                  成票。2、九洲实业和华帝经贸承诺,其各自持有的非流                情形。              
                                  通股股份自获得上市流通权之日起,在36个月内不上市交                                   
                                  易或转让。                                                                           
  中山市联动投资有限公司          1、提出分红方案承诺:自实施股权分置改革方案后,三                                    
                                  年内每年提出将不低于当年实现的可分配利润的50%用于                                    
                                  利润分配的议案,并保证在股东大会表决时对该议案投赞                                   
                                  成票。2、联动投资承诺,其持有非流通股股份自获得上                                    
                                  市流通权之日起,至少在十二个月内不上市交易或者转让                                   
                                  ,并在该期限届满后,通过交易所挂牌交易出售股份,出                                   
                                  售数量占公司股份总数的比例在十二个月内不超过百分之                                   
                                  五,二十四个月内不超过百分之十。                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    十一、报告期内,公司及其董事、监事、高级管理人员、公司股东、实际控制人没有受到有权机关调查、司法纪检部门采取强制措施、被移送司法机关或追究刑事责任、中国证监会稽查、行政处罚、证券市场禁入、通报批评、被其他行政管理部门处罚及证券交易所公开谴责的情况。
    
    十二、报告期内已披露的重要信息索引


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  序号     日期                    公告编号        公告内容                                            披露报纸        
  1        2007年2月13日           2007-001        中山华帝燃具股份有限公司2006年年度报告摘要          证券时报        
  2        2007年2月13日           2007-002        中山华帝燃具股份有限公司第二届董事会第十三次会议决  证券时报        
                                                   议公告                                                              
  3        2007年2月13日           2007-003        中山华帝燃具股份有限公司第二届监事会第十三次会议决  证券时报        
                                                   议公告                                                              
  4        2007年2月13日           2007-004        中山华帝燃具股份有限公司关于召开2006年年度股东大会  证券时报        
                                                   的通知公告                                                          
  5        2007年2月13日           2007-005        中山华帝燃具股份有限公司关于2006年募集资金年度使用  证券时报        
                                                   情况的专项说明的公告                                                
  6        2007年2月13日           2007-006        中山华帝燃具股份有限公司关于公司对外担保情况的专项  证券时报        
                                                   说明和独立意见的公告                                                
  7        2007年3月7日            2007-007        中山华帝燃具股份有限公司关于召开2006年年度报告说明  证券时报        
                                                   会的公告                                                            
  8        2007年3月23日           2007-008        中山华帝燃具股份有限公司2006年年度股东大会决议公告  证券时报        
  9        2007年4月27日           2007-009        中山华帝燃具股份有限公司简式权益变动报告书          证券时报        
  10       2007年4月27日           2007-010        中山华帝燃具股份有限公司第二届董事会第十四次会议决  证券时报        
                                                   议公告                                                              
  11       2007年4月27日           2007-011        中山华帝燃具股份有限公司第二届监事会第十四次会议决  证券时报        
                                                   议公告                                                              
  12       2007年4月27日           2007-012        中山华帝燃具股份有限公司2007年第一季度报告          证券时报        
  13       2007年5月10日           2007-013        中山华帝燃具股份有限公司2006年度派息、送股及转增股  证券时报        
                                                   本实施公告                                                          
  14       2007年5月12日           2007-014        中山华帝燃具股份有限公司关于限售股份持有人出售股份  证券时报        
                                                   情况的提示性公告                                                    
  15       2007年5月22日           2007-015        中山华帝燃具股份有限公司关于限售股份持有人出售股份  证券时报        
                                                   情况的提示性公告                                                    
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    第七节   财务报告
    一、本报告期财务报告未经审计
    
    二、财务报表
    资 产 负 债 表
    编制单位:中山华帝燃具股份有限公司      2007年06月30日      单位:(人民币)元


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  项目                          期末数                                      期初数                                     
                                合并                  母公司                合并                  母公司               
  流动资产:                                                                                                           
  货币资金                      172,263,271.86        146,581,394.40        204,103,175.31        160,956,863.56       
  结算备付金                    0.00                  0.00                  0.00                  0.00                 
  拆出资金                      0.00                  0.00                  0.00                  0.00                 
  交易性金融资产                0.00                  0.00                  0.00                  0.00                 
  应收票据                      5,007,452.84          4,600,452.84          4,653,819.41          1,700,000.00         
  应收账款                      108,984,252.28        114,947,331.37        96,160,308.11         92,118,517.85        
  预付款项                      26,698,972.96         26,436,375.37         12,504,301.51         11,277,823.94        
  应收保费                      0.00                  0.00                  0.00                  0.00                 
  应收分保账款                  0.00                  0.00                  0.00                  0.00                 
  应收分保合同准备金            0.00                  0.00                  0.00                  0.00                 
  应收利息                      0.00                  0.00                  0.00                  0.00                 
  其他应收款                    11,149,115.80         4,700,425.67          10,471,548.74         4,276,244.85         
  买入返售金融资产              0.00                  0.00                  0.00                  0.00                 
  存货                          88,414,736.91         69,157,090.91         98,614,673.33         77,696,404.65        
  一年内到期的非流动资产        0.00                  0.00                  0.00                  0.00                 
  其他流动资产                  24,773,138.94         24,347,956.20         12,896,245.90         12,417,748.82        
  流动资产合计                  437,290,941.59        390,771,026.76        439,404,072.31        360,443,603.67       
  非流动资产:                                                                                                         
  发放贷款及垫款                0.00                  0.00                  0.00                  0.00                 
  可供出售金融资产              0.00                  0.00                  0.00                  0.00                 
  持有至到期投资                0.00                  0.00                  0.00                  0.00                 
  长期应收款                    0.00                  0.00                  0.00                  0.00                 
  长期股权投资                  100,000.00            28,296,716.21         100,000.00            28,296,716.21        
  投资性房地产                  0.00                  0.00                  0.00                  0.00                 
  固定资产                      293,630,948.05        290,366,159.16        289,300,270.35        286,547,361.43       
  在建工程                      424,290.77            402,874.10            199,874.10            199,874.10           
  工程物资                      0.00                  0.00                  0.00                  0.00                 
  固定资产清理                  0.00                  0.00                  0.00                  0.00                 
  生产性生物资产                0.00                  0.00                  0.00                  0.00                 
  油气资产                      0.00                  0.00                  0.00                  0.00                 
  无形资产                      90,460,275.97         90,347,729.28         78,003,010.40         77,821,213.73        
  开发支出                      0.00                  0.00                  0.00                  0.00                 
  商誉                          0.00                  0.00                  0.00                  0.00                 
  长期待摊费用                  23,336,552.04         22,542,593.04         21,714,618.36         21,563,345.70        
  递延所得税资产                1,381,827.82          896,481.95            1,381,827.82          896,481.95           
  其他非流动资产                0.00                  0.00                  0.00                  0.00                 
  非流动资产合计                409,333,894.65        432,852,553.74        390,699,601.03        415,324,993.12       
  资产总计                      846,624,836.24        823,623,580.50        830,103,673.34        775,768,596.79       
  流动负债:                                                                                                           
  短期借款                      190,000,000.00        190,000,000.00        140,000,000.00        140,000,000.00       
  向中央银行借款                0.00                  0.00                  0.00                  0.00                 
  吸收存款及同业存放            0.00                  0.00                  0.00                  0.00                 
  拆入资金                      0.00                  0.00                  0.00                  0.00                 
  交易性金融负债                0.00                  0.00                  0.00                  0.00                 
  应付票据                      111,191,531.67        109,441,531.67        125,280,125.38        121,374,696.38       
  应付账款                      119,310,231.85        109,828,323.40        158,733,195.77        133,847,168.57       
  预收款项                      10,682,561.19         8,807,921.96          23,152,767.38         18,505,209.89        
  卖出回购金融资产款            0.00                  0.00                  0.00                  0.00                 
  应付手续费及佣金              0.00                  0.00                  0.00                  0.00                 
  应付职工薪酬                  14,412,092.21         12,941,631.26         19,015,999.94         16,722,207.07        
  应交税费                      11,498,693.84         9,406,047.07          13,442,129.62         9,777,223.13         
  应付利息                      0.00                  0.00                  0.00                  0.00                 
  其他应付款                    18,178,674.54         14,262,850.19         17,086,374.11         4,605,696.78         
  应付分保账款                  0.00                  0.00                  0.00                  0.00                 
  保险合同准备金                0.00                  0.00                  0.00                  0.00                 
  代理买卖证券款                0.00                  0.00                  0.00                  0.00                 
  代理承销证券款                0.00                  0.00                  0.00                  0.00                 
  一年内到期的非流动负债        0.00                  0.00                  0.00                  0.00                 
  其他流动负债                  4,063,052.46          2,236,023.33          3,132,793.52          1,334,317.47         
  流动负债合计                  479,336,837.76        456,924,328.88        499,843,385.72        446,166,519.29       
  非流动负债:                                                                                                         
  长期借款                      30,000,000.00         30,000,000.00         0.00                  0.00                 
  应付债券                      0.00                  0.00                  0.00                  0.00                 
  长期应付款                    0.00                  0.00                  0.00                  0.00                 
  专项应付款                    9,770,270.00          9,770,270.00          3,650,270.00          3,650,270.00         
  预计负债                      0.00                  0.00                  0.00                  0.00                 
  递延所得税负债                0.00                  0.00                  0.00                  0.00                 
  其他非流动负债                0.00                  0.00                  0.00                  0.00                 
  非流动负债合计                39,770,270.00         39,770,270.00         3,650,270.00          3,650,270.00         
  负债合计                      519,107,107.76        496,694,598.88        503,493,655.72        449,816,789.29       
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)            171,771,600.00        171,771,600.00        132,132,000.00        132,132,000.00       
  资本公积                      82,831,287.54         82,831,287.54         109,257,687.54        109,257,687.54       
  减:库存股                    0.00                  0.00                  0.00                  0.00                 
  盈余公积                      25,740,846.71         21,282,673.38         25,740,846.71         21,282,673.38        
  一般风险准备                  0.00                  0.00                  0.00                  0.00                 
  未分配利润                    46,268,250.29         51,043,420.70         58,292,984.35         63,279,446.58        
  未确认投资损失                -2,944,657.28         0.00                  -2,953,621.22         0.00                 
  外币报表折算差额              0.00                  0.00                  0.00                  0.00                 
  归属于母公司所有者权益合计    323,667,327.26        326,928,981.62        322,469,897.38        325,951,807.50       
  少数股东权益                  3,850,401.22          0.00                  4,140,120.24          0.00                 
  所有者权益合计                327,517,728.48        326,928,981.62        326,610,017.62        325,951,807.50       
  负债和所有者权益总计          846,624,836.24        823,623,580.50        830,103,673.34        775,768,596.79       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    利 润 表
    编制单位:中山华帝燃具股份有限公司        2007年1-6月        单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          本期                                        上年同期                                   
                                合并                  母公司                合并                  母公司               
  一、营业总收入                544,347,905.54        468,538,047.99        506,429,512.29        407,551,840.87       
  其中:营业收入                544,347,905.54        468,538,047.99        506,429,512.29        407,551,840.87       
  利息收入                      0.00                  0.00                  0.00                  0.00                 
  已赚保费                      0.00                  0.00                  0.00                  0.00                 
  手续费及佣金收入              0.00                  0.00                  0.00                  0.00                 
  二、营业总成本                531,193,064.96        457,715,960.78        492,683,179.98        405,307,788.63       
  其中:营业成本                392,061,141.33        339,776,901.58        365,507,382.18        296,366,838.19       
  利息支出                      0.00                  0.00                  0.00                  0.00                 
  手续费及佣金支出              0.00                  0.00                  0.00                  0.00                 
  退保金                        0.00                  0.00                  0.00                  0.00                 
  赔付支出净额                  0.00                  0.00                  0.00                  0.00                 
  提取保险合同准备金净额        0.00                  0.00                  0.00                  0.00                 
  保单红利支出                  0.00                  0.00                  0.00                  0.00                 
  分保费用                      0.00                  0.00                  0.00                  0.00                 
  营业税金及附加                2,394,647.41          2,009,182.76          1,980,423.65          1,591,688.72         
  销售费用                      100,007,719.08        86,727,133.53         96,102,781.88         82,953,358.32        
  管理费用                      31,749,052.94         24,213,747.69         27,641,385.89         22,777,964.11        
  财务费用                      4,980,504.20          4,988,995.22          557,461.85            724,194.76           
  资产减值损失                  0.00                  0.00                  893,744.53            893,744.53           
  加:公允价值变动收益(损失以  0.00                  0.00                  0.00                  0.00                 
  “-”号填列)                                                                                                        
  投资收益(损失以“-”号填列   0.00                  0.00                  0.00                  0.00                 
  )                                                                                                                   
  其中:对联营企业和合营企业的  0.00                  0.00                  0.00                  0.00                 
  投资收益                                                                                                             
  汇兑收益(损失以“-”号填列   0.00                  0.00                  0.00                  0.00                 
  )                                                                                                                   
  三、营业利润(亏损以“-”号   13,154,840.58         10,822,087.21         13,746,332.31         2,244,052.24         
  填列)                                                                                                               
  加:营业外收入                395,838.00            100,000.00            1,086,124.00          1,000,000.00         
  减:营业外支出                2,036,439.03          2,000,000.00          3,364.65              0.00                 
  其中:非流动资产处置损失      0.00                  0.00                  0.00                  0.00                 
  四、利润总额(亏损总额以“-   11,514,239.55         8,922,087.21          14,829,091.66         3,244,052.24         
  ”号填列)                                                                                                           
  减:所得税费用                3,999,928.70          1,338,313.09          4,827,864.05          352,546.16           
  加:未确认投资损失            -8,963.94             0.00                  1,536,345.80          0.00                 
  五、净利润(净亏损以“-”号   7,505,346.91          7,583,774.12          11,537,573.41         2,891,506.08         
  填列)                                                                                                               
  归属于母公司所有者的净利润    7,795,065.94          0.00                  10,659,622.08         0.00                 
  少数股东损益                  -289,719.03           0.00                  877,951.33            0.00                 
  六、每股收益:                                                                                                       
  (一)基本每股收益            0.05                  0.04                  0.08                  0.02                 
  (二)稀释每股收益            0.05                  0.04                  0.08                  0.02                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:黄文枝        主管会计工作负责人:陈富华      会计机构负责人:陈富华
    
    
    现 金 流 量 表
    编制单位:中山华帝燃具股份有限公司        2007年1-6月        单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          本期                                        上年同期                                   
                                合并                  母公司                合并                  母公司               
  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  623,972,956.43        522,723,734.34        476,667,053.04        392,782,524.17       
  客户存款和同业存放款项净增加  0.00                  0.00                  0.00                  0.00                 
  额                                                                                                                   
  向中央银行借款净增加额        0.00                  0.00                  0.00                  0.00                 
  向其他金融机构拆入资金净增加  0.00                  0.00                  0.00                  0.00                 
  额                                                                                                                   
  收到原保险合同保费取得的现金  0.00                  0.00                  0.00                  0.00                 
  收到再保险业务现金净额        0.00                  0.00                  0.00                  0.00                 
  保户储金及投资款净增加额      0.00                  0.00                  0.00                  0.00                 
  处置交易性金融资产净增加额    0.00                  0.00                  0.00                  0.00                 
  收取利息、手续费及佣金的现金  0.00                  0.00                  0.00                  0.00                 
  拆入资金净增加额              0.00                  0.00                  0.00                  0.00                 
  回购业务资金净增加额          0.00                  0.00                  0.00                  0.00                 
  收到的税费返还                0.00                  0.00                  0.00                  0.00                 
  收到其他与经营活动有关的现金  807,291.19            406,313.07            2,026,320.36          1,775,805.34         
  经营活动现金流入小计          624,780,247.62        523,130,047.41        478,693,373.40        394,558,329.51       
  购买商品、接受劳务支付的现金  524,217,980.41        430,655,882.45        384,565,525.87        315,812,149.15       
  客户贷款及垫款净增加额        0.00                  0.00                  0.00                  0.00                 
  存放中央银行和同业款项净增加  0.00                  0.00                  0.00                  0.00                 
  额                                                                                                                   
  支付原保险合同赔付款项的现金  0.00                  0.00                  0.00                  0.00                 
  支付利息、手续费及佣金的现金  0.00                  0.00                  0.00                  0.00                 
  支付保单红利的现金            0.00                  0.00                  0.00                  0.00                 
  支付给职工以及为职工支付的现  34,472,538.33         28,090,704.43         34,043,066.25         27,596,038.06        
  金                                                                                                                   
  支付的各项税费                38,979,756.12         31,734,777.24         33,744,070.59         24,040,823.95        
  支付其他与经营活动有关的现金  108,410,832.53        98,155,491.62         74,913,407.97         63,022,452.39        
  经营活动现金流出小计          706,081,107.39        588,636,855.74        527,266,070.68        430,471,463.55       
  经营活动产生的现金流量净额    -81,300,859.77        -65,506,808.33        -48,572,697.28        -35,913,134.04       
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金            0.00                  0.00                  0.00                  0.00                 
  取得投资收益收到的现金        0.00                  0.00                  0.00                  9,642,597.21         
  处置固定资产、无形资产和其他  0.00                  0.00                  0.00                  0.00                 
  长期资产收回的现金净额                                                                                               
  处置子公司及其他营业单位收到  0.00                  0.00                  0.00                  0.00                 
  的现金净额                                                                                                           
  收到其他与投资活动有关的现金  6,120,000.00          6,120,000.00          0.00                  0.00                 
  投资活动现金流入小计          6,120,000.00          6,120,000.00          0.00                  9,642,597.21         
  购建固定资产、无形资产和其他  25,071,067.25         23,514,982.08         91,496,552.78         90,922,626.12        
  长期资产支付的现金                                                                                                   
  投资支付的现金                0.00                  0.00                  0.00                  0.00                 
  质押贷款净增加额              0.00                  0.00                  0.00                  0.00                 
  取得子公司及其他营业单位支付  0.00                  0.00                  0.00                  0.00                 
  的现金净额                                                                                                           
  支付其他与投资活动有关的现金  0.00                  0.00                  0.00                  0.00                 
  投资活动现金流出小计          25,071,067.25         23,514,982.08         91,496,552.78         90,922,626.12        
  投资活动产生的现金流量净额    -18,951,067.25        -17,394,982.08        -91,496,552.78        -81,280,028.91       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金            0.00                  0.00                  0.00                  0.00                 
  其中:子公司吸收少数股东投资  0.00                  0.00                  0.00                  0.00                 
  收到的现金                                                                                                           
  取得借款收到的现金            80,000,000.00         80,000,000.00         110,000,000.00        110,000,000.00       
  发行债券收到的现金            0.00                  0.00                  0.00                  0.00                 
  收到其他与筹资活动有关的现金  0.00                  0.00                  0.00                  0.00                 
  筹资活动现金流入小计          80,000,000.00         80,000,000.00         110,000,000.00        110,000,000.00       
  偿还债务支付的现金            0.00                  0.00                  0.00                  0.00                 
  分配股利、利润或偿付利息支付  11,587,976.43         11,473,678.75         23,954,797.50         22,454,797.50        
  的现金                                                                                                               
  其中:子公司支付给少数股东的  0.00                  0.00                  0.00                  0.00                 
  股利、利润                                                                                                           
  支付其他与筹资活动有关的现金  0.00                  0.00                  0.00                  0.00                 
  筹资活动现金流出小计          11,587,976.43         11,473,678.75         23,954,797.50         22,454,797.50        
  筹资活动产生的现金流量净额    68,412,023.57         68,526,321.25         86,045,202.50         87,545,202.50        
  四、汇率变动对现金及现金等价  0.00                  0.00                  0.00                  0.00                 
  物的影响                                                                                                             
  五、现金及现金等价物净增加额  -31,839,903.45        -14,375,469.16        -54,024,047.56        -29,647,960.45       
  加:期初现金及现金等价物余额  204,103,175.31        160,956,863.56        199,138,621.92        139,153,107.99       
  六、期末现金及现金等价物余额  172,263,271.86        146,581,394.40        145,114,574.36        109,505,147.54       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:黄文枝        主管会计工作负责人:陈富华      会计机构负责人:陈富华
    
    
    
    
    
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  合并股东权益变动表                                                                                                   
  编制单位:中山华帝燃具股份有限公司2007年6月30日单位:人民币元                                                         
            本期金额                                              上年金额                                            
            归属于母公司股东权益                     少数  股东   归属于母公司股东权益                     少数       
  项目       股本   资本  减  盈余   一  未分   其他  股东  权益   股本  资本   减  盈余   一  未分   其他  股东  股东 
                    公积  :  公积   般  配利         权益  合计         公积   :  公积   般  配利         权益  权益 
                          库         风  润                                     库         风  润                 合计 
                          存         险                                         存         险                          
                          股         准                                         股         准                          
                                     备                                                    备                          
  一、上年   132,1  109,      25,74      58,29  -2,9  4,14  326,6  110,  131,4      21,68      56,19  -2,3  3,33  320, 
  末余额     32,00  257,      0,846      2,984  53,6  0,12  10,01  110,  29,68      2,154      4,566  01,7  4,55  449, 
             0.00   687.      .71        .35    21.2  0.24  7.62   000.  7.54       .72        .38    02.8  5.92  261. 
                    54                          2                  00                                 1           75   
  加:会计                                                  -                                                     -    
  政策变更                                                                                                             
  前期差错                                                  -                                                     -    
  更正                                                                                                                 
  二、本年   132,1  109,      25,74      58,29  -2,9  4,14  326,6  110,  131,4  -   21,68  -   56,19  -2,3  3,33  320, 
  年初余额   32,00  257,      0,846      2,984  53,6  0,12  10,01  110,  29,68      2,154      4,566  01,7  4,55  449, 
             0.00   687.      .71        .35    21.2  0.24  7.62   000.  7.54       .72        .38    02.8  5.92  261. 
                    54                          2                  00                                 1           75   
  三、本年   39,63  -26,                 -12,0  8,96  -28,  907,7  22,0  -22,1      4,058      2,098  -651  805,  6,16 
  增减变动   9,600  426,                 24,73  3.94  9719  10.86  22,0  72,00      ,691.      ,417.  ,918  564.  0,75 
  金额(减   .00    400.                 4.06         .02          00.0  0.00       99         97     .41   32    5.87 
  少以“-”         00                                             0                                                   
  填列)                                                                                                               
  (一)净                               7,795  8,96  -289  7,514                              28,17  -651  2,30  29,8 
  利润                                   ,065.  3.94  ,719  ,310.                              9,109  ,918  5,56  32,7 
                                         94           .03   86                                 .96    .41   4.32  55.8 
                                                                                                                  7    
  (二)直                                          -                                             -    
  接计入股                                                                                                             
  东权益的                                                                                                             
  利得和损                                                                                                             
  失                                                                                                                   
  1、可供出                                         -                                             -    
  售金融资                                                                                                             
  产公允价                                                                                                             
  值变动净                                                                                                             
  额                                                                                                                   
  2、权益法                                         -                                             -    
  下被投资                                                                                                             
  单位其他                                                                                                             
  股东权益                                                                                                             
  变动的影                                                                                                             
  响                                                                                                                   
  3、与计入                                         -                                             -    
  股东权益                                                                                                             
  工项目相                                                                                                             
  关的所得                                                                                                             
  税影响                                                                                                               
  4、其他                                                   -                                                     -    
  上述(一                               7,795  8,96  -289  7,514                              28,17  -651  2,30  29,8 
  )和(二)                              ,065.  3.94  ,719  ,310.                              9,109  ,918  5,56  32,7 
  小计                                   94           .03   86                                 .96    .41   4.32  55.8 
                                                                                                                  7    
  (三)股                                          -                                             -    
  东投入和                                                                                                             
  减少资本                                                                                                             
  1、股东投                                                 -                                                     -    
  入资本                                                                                                               
  2、股份支                                                 -                                                     -    
  付计入股                                                                                                             
  东权益的                                                                                                             
  金额                                                                                                                 
  3、其他                                                   -                                                     -    
  (四)利          -26,                 -19,8              -46,2                   4,058      -26,0        -1,5  -23, 
  润分配            426,                 19,80              46,20                   ,691.      80,69        00,0  522, 
                    400.                 0.00               0.00                    99         1.99         00.0  000. 
                    00                                                                                      0     00   
  1、提取盈                                                 -                       4,058      -4,05              -    
  余公积                                                                            ,691.      8,691                   
                                                                                    99         .99                     
  2、提取一                                                 -                                                     -    
  般盈余公                                                                                                             
  积                                                                                                                   
  3、对股东         -26,                 -19,8              -46,2                              -22,0        -1,5  -23, 
  的分配            426,                 19,80              46,20                              22,00        00,0  522, 
                    400.                 0.00               0.00                               0.00         00.0  000. 
                    00                                                                                      0     00   
  4、其他                                                   -                                                     -    
  (五)、   39,63                                          39,63  22,0  -22,1                                    -150 
  股东权益   9,600                                          9,600  22,0  72,00                                    ,000 
  内部结转   .00                                            .00    00.0  0.00                                     .00  
                                                                   0                                                   
  1、资本公  26,42                                          26,42  22,0  -22,0                                    -    
  积转增股   6,400                                          6,400  22,0  22,00                                         
  本         .00                                            .00    00.0  0.00                                          
                                                                   0                                                   
  2、盈余公                                                 -                                                     -    
  积转增股                                                                                                             
  本                                                                                                                   
  3、盈余公                                                 -                                                     -    
  积弥补亏                                                                                                             
  损                                                                                                                   
  4、其他    13,21                                          13,21        -150,                                    -150 
             3,200                                          3,200        000.0                                    ,000 
             .00                                            .00          0                                        .00  
  四、本年   171,7  82,8      25,74      46,26  -2,9  3,85  327,5  132,  109,2      25,74      58,29  -2,9  4,14  326, 
  年末余额   71,60  31,2      0,846      8,250  44,6  0,40  17,72  132,  57,68      0,846      2,984  53,6  0,12  610, 
             0.00   87.5      .71        .29    57.2  1.22  8.48   000.  7.54       .71        .35    21.2  0.24  017. 
                    4                           8                  00                                 2           62   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:黄文枝           主管会计工作负责人:陈富华             会计机构负责人:陈富华
    
    
   
    
    
     资产减值准备明细表
    编制单位:中山华帝燃具股份有限公司       2007年06月30日     单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 年初账面余额     本期计提额      本期减少数                    期末账面余额     
                                                                        转回           转销                            
  一、坏账准备                         5,603,763.04                                                   5,603,763.04     
  二、存货跌价准备                     1,074,914.03                                                   1,074,914.03     
  三、可供出售金融资产减值准备                                                                                         
  四、持有至到期投资减值准备                                                                                           
  五、长期股权投资减值准备                                                                                             
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备                 677,740.63                                                     677,740.63       
  八、工程物资减值准备                                                                                                 
  九、在建工程减值准备                                                                                                 
  十、生产性生物资产减值准备                                                                                           
  其中:成熟生产性生物资产减值准备                                                                                     
  十一、油气资产减值准备                                                                                               
  十二、无形资产减值准备                                                                                               
  十三、商誉减值准备                                                                                                   
  十四、其他                                                                                                           
  合计                                 7,356,417.70                                                   7,356,417.70     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:黄文枝     主管会计机构负责人:陈富华     会计机构负责人:陈富华
    
    资产减值损失
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 本期发生额                        上期发生额                    
  一、坏账损失                                         0.00                              893,744.53                    
  二、存货跌价损失                                                                                                     
  三、可供出售金融资产减值损失                                                                                         
  四、持有至到期投资减值损失                                                                                           
  五、长期股权投资减值损失                                                                                             
  六、投资性房地产减值损失                                                                                             
  七、固定资产减值损失                                                                                                 
  八、工程物资减值损失                                                                                                 
  九、在建工程减值损失                                                                                                 
  十、生产性生物资产减值损失                                                                                           
  十一、油气资产减值损失                                                                                               
  十二、无形资产减值损失                                                                                               
  十三、商誉减值损失                                                                                                   
  十四、其他                                                                                                           
  合计                                                 0.00                              893,744.53                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:黄文枝     主管会计机构负责人:陈富华     会计机构负责人:陈富华
    净利润差异调节表
    单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             金额                                                
  2006.1.1—6.30净利润(原会计准则)                               10,525,560.40                                       
  加:追溯调整项目影响合计数                                       134,061.68                                          
  其中:营业成本                                                                                                       
  销售费用                                                                                                             
  管理费用                                                                                                             
  公允价值变动收益                                                                                                     
  投资收益                                                                                                             
  所得税                                                           134,061.68                                          
  其他                                                                                                                 
  减:追溯调整项目影响少数股东损益                                                                                     
  2006.1.1—6.30归属于母公司所有者的净利润(新会计准则)           10,659,622.08                                       
  假定全面执行新会计准则的备考信息                                                                                     
  一、加:其他项目影响合计数                                       134,061.68                                          
  其中:开发费用                                                                                                       
  债务重组损益                                                                                                         
  非货币性资产交换损益                                                                                                 
  投资收益                                                                                                             
  所得税                                                           134,061.68                                          
  其他                                                                                                                 
  二、加:追溯调整项目影响少数股东损益                                                                                 
  三、加:原中期财务报表列示的少数股东损益                                                                             
  2006.1.1—6.30模拟净利润                                         10,793,683.76                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:黄文枝     主管会计机构负责人:陈富华     会计机构负责人:陈富华
    
    
    利润表调整项目表
    (2006.1.1—6.30)              单位:(人民币)元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                         调整前                                 调整后                           
  营业成本                                     355,349,192.07                         365,507,382.18                   
  销售费用                                     96,102,781.88                          96,102,781.88                    
  管理费用                                     28,535,130.42                          27,641,385.89                    
  公允价值变动收益                             0.00                                   0.00                             
  投资收益                                     0.00                                   0.00                             
  净利润                                       10,525,560.40                          10,659,622.08                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:黄文枝     主管会计机构负责人:陈富华     会计机构负责人:陈富华
    
    
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  净资产收益率和每股收益有关指标计算表                                                                                 
  2007-6-30                                                                                                            
  编制单位:中山华帝燃具股份有限公司                                                                                    
  报告期利润                          净资产收益率%                       每股收益(元/股)                             
                                      全面摊薄            加权平均         全面摊薄                    加权平均        
  一、相关指标:                                                                                                       
  主营业务利润                                                                                                         
                                                                                                                       
  营业利润                            4.06%               4.03%            0.077                       0.065           
                                                                                                                       
  净利润                              2.41%               2.39%            0.045                       0.045           
                                                                                                                       
  扣除非经常性损益后的净利润          2.84%               2.82%            0.053                       0.053           
                                                                                                              
                                                                                                                       
  二、计算方法                                                                                                         
  (1)全面摊薄净资产收益率和每股收益的计算公式如下:                                                                    
  全面摊薄净资产收益率=报告期利润÷期末净资产                                                                          
  全面摊薄每股收益=报告期利润÷期末股份总数                                                                            
                                                                                                                       
  (2)加权平均净资产收益率(ROE)的计算公式如下:                                                                         
  P                                                                                                                    
  ROE=----------------------------------                                                                               
  E0+NP÷2+Ei×Mi÷M0-Ej×Mj÷M0                                                                                       
                                                                                                                       
  其中:P为报告期利润;NP为报告期净利润;E0为期初净资产;Ei为当期发行新股或债转股等新增净资产;                        
  Ej为当期回购或现金分红等减少净资产;M0为报告期月份数;Mi为新增净资产下一月份至报告期期末的                           
  月份数;Mj为自减少净资产下一月份至报告期期末的月份数。                                                               
  (3)加权平均每股收益(EPS)的计算公式如下:                                                                         
  P                                                                                                                    
  EPS=----------------------------------                                                                               
  S0+S1+Si×Mi÷M0-Sj×Mj÷M0                                                                                          
                                                                                                                       
  其中:P为报告期利润;S0为期初股份总数;S1为因公积金转增股本或股票股利分配等增加股份数;                              
  Si为当期因发行新股或债转股等增加股份数;Sj为当期因回购或缩股等减少股份数;M0为报告期月份数;                         
  Mi为自增加股份下一月份至报告期期末的月份数;Mj为自减少股份下一月份至报告期期末的月份数。                             
                                                                                                                       
  (4)非经常性损益扣除项目情况如下:                                                                                    
  非经常性损益项目                                                     金额                                            
  处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产产生的                                                  
  损益                                                                                                                 
  各项营业外收入、支出                                                 -1,640,601.03                                   
  补贴收入                                                                                                             
  所得税影响数                                                         246,090.15                                      
  合计                                                                 -1,394,510.88                                   
                                                                                                                       
  法定代表人:黄文枝主管会计机构负责人:陈富华会计机构负责人:陈富华                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、报表附注
    中山华帝燃具股份有限公司
    会计报表附注
                         截至 2007年6月30日              单位:人民币元
    附注一、公司基本情况
    中山华帝燃具股份有限公司(以下简称公司或本公司)的前身为中山华帝燃具有限公司。2001年10月25日,公司召开2001年临时股东会,决议通过根据北京天华会计师事务所出具的天华审字2001(455)号《审计报告》的结果,将公司截止2001年9月30日的净资产5365万元,其中实收资本8,642,000.00元,资本公积30万元,盈余公积4,773,206.91元,未分配利润39,934,793.09元,按1:1的比例折为5365万股。2001年11月, 经广东省经济贸易委员会粤经贸监督[2001]1008号文及广东省人民政府粤办函[2001]673号文批准,中山华帝燃具有限公司由中山九洲实业有限公司等六个原股东共同变更设立股份有限公司,注册资本总额为5365万元。
    经中国证券监督管理委员会证监发行字[2004]132号文核准,由主承销商华欧国际证券有限责任公司代理公司采用全部向二级市场投资者定价配售的方式于2004年8月17号首次向社会公众发行人民币普通股2,500万股,每股面值1元,每股发行价为人民币8.00元,社会公众股股东均以货币资金出资。上述股本已经深圳南方民和会计师事务所有限责任公司深南验字(2004)第103号验资报告验证。2004年11月3日,公司领取4400001009963号企业法人营业执照。公司注册地址:广东省中山市小榄镇九洲工业开发区,法定代表人:黄文枝,注册资本总额变更为7865万元。公司经营范围:生产销售燃气具系列产品,家庭厨房用品,家用电器及配件,自产产品的售后服务。企业自有资产投资,经营本企业自产产品及技术的出口业务;经营本企业生产所需的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品除外;具体按[2002]粤外经贸发登记字第029号经营)。
    2005年4月18日,公司召开2004年度股东大会并审议通过了2004年度分红派息方案,方案规定:以公司2004年度末总股本78,650,000股为基数,向全体股东每10股股份派现金股利4元(含税),合计派发现金股利31,460,000元;同时,用资本公积金向全体股东以每10股股份转增4股的比例转增股本。本次股利分配后公司总股本由78,650,000股增加为110,110,000股,并经深圳南方民和会计师事务所有限责任公司深南验字(2005)第024号验资报告验证,公司注册资本总额变更为11,011万元。
    2005年10月24日,公司召开股权分置改革相关股东会议并审议通过了《中山华帝燃具股份有限公司股权分置改革方案》。方案规定,公司的非流通股股东为使其所持股份获得上市流通权,以2005年10月12日公司总股本11,011万股为基数,向流通股股东安排对价1,155万股股票,即流通股股东持有的每10股流通股将获得非流通股股东安排对价3.3股股份。方案实施后,公司所有股份均为流通股,其中:无限售条件的股份为4,655万股,占公司总股本的42.28%;有限售条件的股份为6,356万股,占公司总股本的57.72%。
    2006年5月10日,公司召开2005年度股东大会并审议通过了2005年度利润分配方案,方案规定:以公司2005年度末总股本110,110,000股为基数,向全体股东每10股股份派现金股利2元(含税),合计派发现金股利22,022,000元;同时,用资本公积金向全体股东以每10股股份转增2股的比例转增股本。本次股利分配后公司总股本由110,110,000股增加为132,132,000股,并经深圳南方民和会计师事务所有限责任公司深南验字(2006)第YA1-006号验资报告验证。
    根据公司第二届董事会第十三次会议及2006年度股东大会决议,以2006年度末总股本132,132,000股为基数,用未分配利润向全体股东以每10股股份送红股1股,用资本公积金向全体股东以每10股股份转增2股的比例转增股本,变更后的注册资本为人民币171,771,600.00元,并经深圳南方民和会计师事务所有限责任公司深南验字(2007)第YA1-005号验资报告验证。
    附注二、遵循企业会计准则的声明
    本公司董事会声明:本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。
    附注三、公司主要会计政策、会计估计和合并会计报表的编制方法
    1、会计准则
    本公司执行财政部颁发的新企业会计准则,即《企业会计准则――基本准则》和其他各项具体会计准则,未尽事宜遵从国家有关规定。
    2、会计年度
    会计年度为公历1月1日至12月31日。
    3、记账本位币
    以人民币为记账本位币。
    4、记账基础和计价原则
    会计核算以权责发生制为记账原则。
    会计计量主要采用历史成本,在保证所确定的会计要素金额能够可靠计量时,根据各项企业会计准则具体规定,采用重置成本、可变现净值、现值、公允价值计量。
    5、外币折算
    本公司发生外币交易时,按交易发生日中国人民银行公布的外汇牌价中间价折算成记账本位币记账,发生的外币兑换业务或涉及外币兑换的交易事项,按照交易实际采用的汇率折算。
    资产负债表日,对于外币货币性项目,因结算或采用资产负债表日的即期汇率折算而产生的汇兑差额,计入当期损益;对于外币非货币性项目,其中以历史成本计量的外币非货币性项目,不产生汇兑差额;以公允价值计量的外币非货币性项目,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,记入当期损益。
    与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额,按借款费用的原则处理。
    6、现金等价物的确定标准
    公司将持有的期限短(指从购买之日起三个月内到期)、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确定为现金等价物。
    7、金融资产和金融负债的计量
    ⑴金融资产的分类:
    ①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;
    ②持有至到期投资;
    ③应收款项;
    ④可供出售金融资产。
    ⑵金融负债的分类
    ①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;
    ②其他金融负债。
    ⑶金融资产和金融负债的计量
    ①以公允价值计量且其变动计入当期损益的金融资产和金融负债:按取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。持有期间取得的利息或现金股利,确认为投资收益。资产负债表日,将以公允价值计量且其变动计入当期损益的金融资产或金融负债的公允价值变动计入当期损益。
    ②持有至到期投资:按照取得时的公允价值和相关交易费用之和作为初始确认金额。在持有期间按照摊余成本和实际利息计算确认的利息收入,计入投资收益。
    ③应收款项:按从购货方应收的合同或协议价款作为初始确认金额。
    ④可供出售金融资产:按照取得时的公允价值和相关交易费用之和作为初始确认金额。在持有期间取得的的利息或现金股利,计入投资收益。在资产负债表日,可供出售金融资产以公允价值计量,其公允价值变动计入资本公积(其他资本公积)
    ⑷金融资产转移的确认和计量
    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。
    金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:
    ①所转移金融资产的账面价值。
    ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。
    ⑸金融资产减值损失的计量
    ①对于持有至到期投资、应收款项,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失。
    ②对于可供出售金融资产,如其公允价值持续发生较大幅度的下降,或这种下降属于非暂时性的,确认减值损失,在确认减值损失时,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入减值损失。
    8、坏账核算方法
    坏账确认标准:
    债务人破产或死亡,以其破产财产或者遗产清偿后,仍然不能收回的款项;
    债务人逾期未履行偿债义务超过三年且有确凿证据表明确实无法收回的应收款项。 
    坏账核算采用备抵法,坏账准备按期末应收款项余额(包括应收账款和其他应收款)与账龄分析法所确定的计提比率的乘积计提,各账龄段及其计提比率为:
     


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  账龄                                                                   计提比率                                      
  1年以内                                                                5‰                                           
  1-2年                                                                  10%                                           
  2-3年                                                                  20%                                           
  3-4年                                                                  30%                                           
  4-5年                                                                  50%                                           
  5年以上                                                                100%                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
同时,期末在对逾期的应收款项相应的债务单位的实际财务状况和现金流量及相关信息进行综合分析的基础上,对那些估计为收回的可能性不大的应收款项,计提特殊坏账准备。  
    9、存货的核算方法
    (1)存货分为外购商品、原材料、包装物、在产品、产成品、低值易耗品等。
    (2)本公司原材料、产成品按实际成本法计价。购入并已验收入库原材料按实际成本计价,发出按移动加权平均法计价;入库产成品按实际生产成本核算,发出产成品采用加权平均法计价。低值易耗品和周转使用的包装物在领用时按一次摊销法核算。
    (3)公司存货采用永续盘存制,每年期末至少盘点一次。
    (4)年末,在对存货进行全面清查的基础上,对存货遭受毁损、全部或部分陈旧过时或销售价格低于成本的,以成本与可变现净值孰低法计价,并按单个存货项目的可变现净值低于成本的差额计提存货跌价准备。
    10、长期股权投资核算方法
      ⑴长期股权投资分类
    长期股权投资包括:对子公司投资、对合营企业投资、对联营企业投资和其他权益性投资。
    ⑵长期股权投资初始投资成本的确定
    ①同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。
    ②非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值和各项直接相关费用作为其初始投资成本。 
    ③除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。
    ④通过非货币性资产交换取得的长期股权投资,其初始成本按《企业会计准则第7号――非货币性资产交换》确定。
    ⑤通过债务重组取得的长期股权投资,其初始成本按《企业会计准则第12号――债务重组》确定。
    ⑶长期股权投资的核算方法
    ①对子公司投资和不具有共同控制、重大影响的其他权益性投资采用成本法核算。
    ②对具有共同控制和重大影响的投资被投资单位即对合营企业投资和对联营企业投资,采用权益法核算。
    ⑷长期股权投资减值损失的处理
    ①按照成本法核算的、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,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失。
    ②其他长期股权投资,根据其账面价值高于可收回金额的差额,计提长期股权投资减值准备,计入当期损益。
    11、固定资产计价及其折旧方法
    (1)固定资产的标准
      固定资产是指同时具有以下特征的有形资产:
    A.为生产商品、提供劳务、出租或经营管理而持有的;
    B.使用寿命超过一个会计年度;
    (2)固定资产的计价方法
    ⑵固定资产计价:固定资产按购建时的成本进行初始计量。
    (3)固定资产的折旧方法
    采用“年限平均法”计提折旧。按照固定资产原价扣除预计净残值后按使用寿命平均计提,已计提减值准备的固定资产,还应扣除已计提的固定资产减值准备累计金额。各类固定资产折旧率如下:


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  资产类别                                        使用年限                                 年折旧率                    
  房屋建筑物                                      20-50年                                  1.8-4.5%                    
  机器设备                                        10年                                     9%                          
  运输工具                                        5年                                      18%                         
  电子设备                                        5年                                      18%                         
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⑷固定资产后续支出:固定资产更新改造等后续支出,如果该项支出导致流入企业的经济利益超过了原先的估计且支出能可靠地计量,则计入固定资产成本,同时终止确认被替换部分的账面价值;不符合以上条件的固定资产修理费用等,发生时计入当期损益。
    ⑸固定资产减值准备:资产负债表日,对固定资产逐项检查,对于账面价值高于可收回金额的差额,计提固定资产减值准备,计入当期损益。固定资产减值准备按单项固定资产计提。
    12、 在建工程核算方法
    (1)在建工程是指兴建中的厂房与设备及其他固定资产,在发生时按实际成本入账。其中包括直接建筑及安装成本,以及于兴建、安装及测试期间的有关借款利息支出及外汇汇兑损益。工程已达到预定可使用状态,但尚未办理竣工决算的,应当自达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值转入固定资产,并计提折旧。待办理竣工决算手续后再作调整。
    (2)在建工程减值准备:
    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,则对其计提在建工程减值准备。当存在下列一项或若干项情况时,对在建工程计提在建工程减值准备:一是长期停建且预计在未来3年内不会重新开工的在建工程;二是在建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;三是其他足以证明在建工程已经发生了减值的情形。    
    13、借款费用的会计处理方法
        (1)借款费用包括借款账面发生的利息、折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额,因专门借款和一般借款而发生的利息及专门借款发生的折价或溢价的摊销、汇兑差额,在同时具备下列三个条件时,借款费用予以资本化:
    a. 资产支出已经发生;
        b. 借款费用已经发生;
        c. 为使资产达到预定可使用状态所必要的购建活动已经开始。
        除此之外的借款费用,在发生时确认为当期费用。
        (2)资本化金额的确定
       资本化期间,每一会计期间的利息资本化金额按以下原则确定:
        a. 为购建资产借入专门借款,资本化金额为专门借款当期实际的利息费用减去尚未动用的借款产生的利息收入或暂时性投资取得的投资收益;
        b. 为购建资产占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率确定一般借款应予资本化的利息金额。
        (3)暂停资本化
        若固定资产的购建活动发生非正常中断,并且时间连续超过3个月,则暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
        (4)停止资本化
    当所购建的固定资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认费用。
    14、无形资产核算方法
    (1)无形资产的计价
    无形资产按照成本进行初始计量,研究开发项目研究阶段的支出,计入当期损益,研究开发项目开发阶段的支出,同时满足下列条件时,予以资本化:
    (1)、完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)、具有完成该无形资产并使用或出售的意图;
    (3)、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该无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
    (4)、有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠的计量
    (2)无形资产的摊销政策
    使用寿命有限的无形资产,其应摊销金额在使用寿命期内按直线法摊销,其应摊销金额为其成本扣除预计净残值和已计提的无形资产减值准备累计金额。使用寿命不确定的无形资产不进行摊销。
    (3)无形资产减值准备
    资产负债表日,对无形资产逐项检查,对于账面价值高于可收回金额的差额,计提无形资产减值准备,计入当期损益。无形资产减值准备按单项无形资产计提。当存在下列情况时,按照该项无形资产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:一是某项无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;二是某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;三是某项无形资产已超过法律保护期限,但仍然具有部分使用价值;四是其他足以证明某项无形资产实质上发生了减值的情形。
    15、其他资产核算方法
    (1)开办费:在公司开始生产经营的当月起一次计入开始生产经营当月的损益;
    (2)长期待摊费用:在受益期内平均摊销;对不能使以后会计期间受益的费用项目,将尚未摊销的该项目摊余价值全部转入当期损益。
    16、 职工薪酬核算
      职工福利费按实际发生额列支。
    17、 政府补助的核算
         政府补助分为与资产相关的政府补助和与收益相关的政府补助,与资产相关的政府补助计入递延收益并在相关资产使用寿命内平均分配计入当期损益,与收益相关的政府补助用于补偿企业以后期间相关费用或损失的确认为递延收益,在确认相关费用的期间记入当期损益;用于补偿企业已发生的相关费用或损失的,直接记入当期损益。
         已确认的政府补助需要返还的,若存在相关递延收益,冲减相关递延收益账面余额,超出部分记入当期损益;不存在相关递延收益的,直接记入当期损益。
    18、预计负债的确认原则
        若与或有事项相关的义务同时符合以下条件,则将其确认为负债:
       (1)该义务是企业承担的现时义务;
       (2)该义务的履行很可能导致经济利益流出企业;
       (3)该义务的金额能够可靠地计量。
        预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的,最佳估计数应当按照该范围内的中间值确定。
    在其他情况下,最佳估计数应当分别下列情况处理:
    (一)或有事项涉及单个项目的,按照最可能发生金额确定。
    (二)或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。   
        确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额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。
    19、收入确认原则
    ⑴本公司销售商品同时满足下列条件时确认收入:
    ①公司已将商品所有权上的主要风险和报酬转移给购货方;
    ②公司既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施控制;
    ③与交易相关的经济利益很可能流入公司;
    ④收入的金额能够可靠计量;
    ⑤相关的已发生或将发生的成本能够可靠的计量。
    ⑵本公司提供劳务交易的结果能够可靠的估计的,按照完工百分比法确认提供劳务收入,能够可靠估计指同时满足下列条件: 
    ①公司劳务收入的金额能够可靠计量;
    ②与交易相关的经济利益能够可靠地流入公司;
    ③劳务的完成进度能够可靠地确定;
    ④相关的已发生或将发生的成本能够可靠的计量。
    20、所得税的会计处理方法:
    ⑴所得税的会计处理采用债务法。
    ⑵公司在取得资产、负债时,确定计税基础,在资产负债表日,按照暂时性差异与适用所得税税率计算的结果,确认递延所得税负债、递延所得税资产以及相应的递延所得税费用(或收益)。
    21、合并会计报表的编制方法
    (1)合并会计报表编制原则:本公司对能够实施控制的被投资单位列入合并财务报表范围;
    (2) 纳入本公司合并会计报表范围内的子公司执行与母公司一致的会计政策。
    合并会计报表编制方法:合并财务报表应当以母公司和其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,由母公司编制。母公司应当统一子公司所采用的会计政策,使子公司采用的会计政策与母公司保持一致。合并时将母公司与各子公司相互间的重要投资、往来、存货购销等内部交易及其未实现内部销售损益抵消后逐项合并,并计算少数股东权益。
    附注四、税  项
    本公司适用的主要税种和税率:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                        计税依据                                                          税率                   
  增值税                      按销项税额扣除当期允许抵扣的进项税额后的余额缴纳                  17%                    
  城市维护建设税              应交流转税额                                                      5%                     
  教育费附加                  应交流转税额                                                      3%                     
  企业所得税                  应纳税所得额                                                      15%、33%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)2005年6月1日,广东省科学技术厅以粤科高字[2005]72号《关于认定广东翼龙实业集团有限公司等515家广东省高新技术企业考核合格的通知》,认定本公司2005年广东省高新技术企业考核合格,并颁发0344020B0111号《高新技术企业认定证书》,有效期为两年。根据中共广东省委省政府粤发[1998]年16号《中共广东省委、广东省人民政府关于依靠科技进步推动产业结构优化升级的决定》的相关规定,凡经认定的高新技术企业,减按15%税率征收企业所得税。故公司(母公司)享受15%所得税率的优惠政策,各子公司的所得税率为33%。
    注(2)根据中山市地方税务局相关文件规定,从2006年1月1日起(申报期),公司的教育费附加比率调整为3%。
    
    附注五、控股子公司及合营企业


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  公司名称           注册地                  法人       注册资       实际投资      持股      主营业务                  
                                             代表       本           额            比例                                
  杭州华盈厨卫       杭州萧山区经济技术      黄启       500万元      450万元       90%       销售燃气灶具、抽油烟机、  
  有限公司           开发区建设三路50号      均                                              燃气热水器、电热水器、太  
                                                                                             阳能热水器、消毒柜等      
  中山市华帝集       中山市小榄镇九洲基      黄启       400万元      340万元       85%       生产销售板式橱柜及其配套  
  成厨房有限公       广胜路7村工业区         均                                              产品(含拉篮、吊挂件、抽  
  司                                                                                         屉导轨、橱柜功能件),五  
                                                                                             金制品。销售家用电器、燃  
                                                                                             气具、餐具。              
  上海华帝厨卫       闵行区吴中路1029号      黄启       100万元      90万元        90%       销售燃气灶具、抽油烟机、  
  有限公司           A楼四层东座             均                                              燃气热水器、电热水器、太  
                                                                                             阳能热水器、消毒柜等      
  中山市华帝生       中山市小榄镇九洲基      黄启       200万元      140万元       70%       制造、销售:电磁炉、电饭  
  活电器有限公       工业区                  均                                              锅、电热水壶、电烤箱、面  
  司                                                                                         包机、搅拌机、豆浆机、电  
                                                                                             子咖啡壶、空气加洁机、空  
                                                                                             气清新机、饮水机、电风扇  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注六、合并会计报表主要项目注释
    1、货币资金


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  种类               2007.6.30                                            2006.12.31                                   
                     原币金额            折合率       折人民币            原币金额           折合       折人民币       
                                                                                             率                        
  现金               197,559.12                       197,559.12          86,930.94                     86,930.94      
  银行存款           145,152,402.32                   145,152,402.32      174,131,877.0                 174,131,877.08 
                                                                          8                                            
  其他货币资金       26,913,310.42                    26,913,310.42       29,884,367.29                 29,884,367.29  
  合计               172,263,271.86                   172,263,271.86      204,103,175.3                 204,103,175.31 
                                                                          1                                            
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注:1、其他货币资金2007年6月30日余额主要系银行承兑汇票保证金。
    2、应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据种类                                     2007.6.30                                2006.12.31                     
  银行承兑汇票                                 5,007,452.84                             4,653,819.41                   
  合计                                         5,007,452.84                             4,653,819.41                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2007.6.30                                              2006.12.31                                         
  账龄       金额       比例        坏账准      计       净额       金额        比例       坏账准      计      净额    
                                    备          提                                         备          提              
                                                比                                                     比              
                                                例                                                     例              
  1年以      104,8      92.92%      463,24      5‰      104,4      92,649      92.61      463,24      5       92,185, 
  内         74,32                  5.77                 11,07      ,151.8      %          5.77        ‰      906.10  
             2.68                                        6.91       7                                                  
  1-2年      1,026      0.91%       51,814      10%      975,0      518,14      0.52%      51,814      10      466,332 
             ,818.                  .75                  03.68      7.54                   .75         %       .79     
             43                                                                                                        
  2-3年      1,612      1.43%       509,74      20%      1,102      2,548,      2.55%      509,74      20      2,038,9 
             ,597.                  9.01                 ,848.      745.08                 9.01        %       96.07   
             84                                          83                                                            
  3-4年      1,390      1.23%       145,05      30%      1,245      483,50      0.48%      145,05      30      338,451 
             ,380.                  0.79                 ,329.      2.63                   0.79        %       .84     
             65                                          86                                                            
  4-5年      2,261      2.00%       1,130,      50%      1,130      2,261,      2.26%      1,130,      50      1,130,6 
             ,242.                  621.32               ,621.      242.63                 621.32      %       21.31   
             63                                          31                                                            
  5年以      1,703      1.51%       1,584,      100      119,3      1,584,      1.58%      1,584,      10              
  上         ,466.                  094.93      %        71.69      094.93                 094.93      0%              
             62                                                                                                        
  合计       112,8      100.00      3,884,              108,9      100,04      100.0      3,884,              96,160, 
             68,82      %           576.57               84,25      4,884.      0%         576.57              308.11  
             8.85                                        2.28       68                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)公司一年以内的应收账款计提坏账准备比例(5‰)较低的原因:
    A、公司销售政策规定:按经销商年销售额的大小从提货额中收取一定比例的市场保证金。
    B、公司与经销商的货款结算制度为结清上笔货款方能提下笔货物。而且公司的一级经销商与公司保持了多年的合作关系,信誉良好,因此货款的回收有保证。
    C、公司历年应收账款回收状况良好。
    D、公司应收账款的周转速度较快。
    注(2)应收账款2007年6月31日余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    注(3)应收账款2007年6月31日余额中前五名欠款单位合计60,143,503.31元,占应收账款总额的53.29%。
    4、预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                  2007.6.30                                          2006.12.31                                  
                        金额                      比例                     金额                      比例              
  1年以内               26,698,972.96             100%                     12,504,301.51             100%              
  合计                  26,698,972.96             100%                     12,504,301.51             100%              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)预付款项2007年6月30日余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    (2)预付款项2007年6月30日余额比年初增加79.65%,主要系增加的预付货款所致。
    5、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2007.6.30                                              2006.12.31                                         
  账龄       金额       比例        坏账准      计       净额       金额         比例       坏账准      计      净额   
                                    备          提                                          备          提             
                                                比                                                      比             
                                                例                                                      例             
  1年以      9,390      72.97%      39,607      5‰      9,350      7,921,5      64.98      39,607      5       7,881, 
  内         ,173.                  .58                  ,566.      15.86        %          .58         ‰      908.28 
             89                                          31                                                            
  1-2年      257,8      2.00%       141,21      10%      116,5      1,412,1      11.58      141,21      10      1,270, 
             09.05                  3.44                 95.61      34.35        %          3.44        %       920.91 
  2-3年      1,200      9.33%       289,22      20%      911,3      1,446,1      11.86      289,22      20      1,156, 
             ,539.                  9.34                 10.37      46.71        %          9.34        %       917.37 
             71                                                                                                        
  3-4年      458,8      3.57%       31,999      30%      426,8      106,665      0.88%      31,999      30      74,665 
             67.50                  .56                  67.94      .20                     .56         %       .64    
  4-5年      326,5      2.54%       87,136      50%      239,4      174,273      1.43%      87,136      50      87,136 
             48.09                  .55                  11.54      .09                     .55         %       .54    
  5年以      1,234      9.59%       1,130,      100      104,3      1,130,0      9.27%      1,130,      10             
  上         ,364.                  000.00      %        64.03      00.00                   000.00      0%             
             03                                                                                                        
  合计       12,86      100.00      1,719,              11,14      12,190,      100.0      1,719,              10,471 
             8,302      %           186.47               9,115      735.21       0%         186.47              ,548.7 
             .27                                         .80                                                    4      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)其他应收款2007年6月30日余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    注(2)其他应收款2007年6月30日余额中前五名欠款单位合计2,224,818.92元,占其他应收款总额的17.29%。
    期末余额较大的欠款单位:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位                                              期末余额                欠款性质或内容                         
  中山市小榄镇九洲基经济联合社                          746,284.92              出售固定资产款                         
  广东工业大学                                          630,000.00              连续自动配气系统保证金                 
  社保基金                                              300,374.00              社保款                                 
  中国五金制品协会                                      300,000.00              往来款                                 
  国家燃气用具质量监督检验中心                          250,000.00              往来款                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                   2007.6.30                                           2006.12.31                                      
  项目             金额            跌价准备          净额              金额              跌价准备         净额         
  外购商品         10,504,096      88,404.90         10,415,691.4      9,983,200.23      88,404.90        9,894,795.33 
                   .33                               3                                                                 
  原材料           36,669,397      456,127.13        36,213,270.7      39,286,686.0      456,127.13       38,830,558.8 
                   .84                               1                 2                                  9            
  自制半成品       9,063,639.                        9,063,639.52      9,168,067.75                       9,168,067.75 
                   52                                                                                                  
  在产品           1,110,664.                        1,110,664.45      933,296.91                         933,296.91   
                   45                                                                                                  
  产成品           13,395,390      501,271.35        12,894,118.8      19,098,361.1      501,271.35       18,597,089.7 
                   .24                               9                 3                                  8            
  库存商品         15,314,048      29,110.65         15,284,937.7      18,065,398.1      29,110.65        18,036,287.4 
                   .38                               3                 4                                  9            
  委托代销商       428,799.33                        428,799.33        428,799.33                         428,799.33   
  品                                                                                                                   
  低值易耗品       160,457.36                        160,457.36        204,825.15                         204,825.15   
  包装物           2,843,157.                        2,843,157.49      2,520,952.70                       2,520,952.70 
                   49                                                                                                  
  合计             89,489,650      1,074,914.03      88,414,736.9      99,689,587.3      1,074,914.0      98,614,673.3 
                   .94                               1                 6                 3                3            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
存货跌价准备增减变动情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     存货跌价准备                                                                                
                           2006.12.31              本期增加                 本期减少                2007.6.31          
  外购商品                 88,404.90                                        -                       88,404.90          
  原材料                   456,127.13                                       -                       456,127.13         
  产成品                   501,271.35                                                               501,271.35         
  库存商品                 29,110.65                                        -                       29,110.65          
  合计                     1,074,914.03                                     -                       1,074,914.03       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:公司期末根据对存货的清理盘查以及与目前市场价格的比较情况,将可变现净值低于存货成本的差额计提存货跌价准备。存货可变现净值确定的依据为原材料、外购商品和库存商品以最近进价,产成品以售价减去合理费用,在产品以完工程度与产成品比价作为可变现净值。
    7、其他流动资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2007.6.30                2006.12.31              结存原因                                    
  保险费                  105,722.84               114,158.21              摊销期限未满                                
  产品检测费              596,899.13               678,670.62              摊销期限未满                                
  待扣税金                310,878.74               271,598.08              系在途存货的增值税进项税额过渡科目          
  租赁费                  114,304.00               206,899.00              摊销期限未满                                
  产品设计费              1,763,365.88             1,506,851.06            摊销期限未满                                
  电脑耗材                48,490.68                119,816.20              摊销期限未满                                
  产品认证费              109,996.04               79,685.22               摊销期限未满                                
  广告费                  20,097,825.99            9,113,776.25            摊销期限未满                                
  自制模具                1,625,655.64             804,791.26              摊销期限未满                                
  合计                    24,773,138.94            12,896,245.90                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:其他流动资产2007年6月30日余额比年初增加92.10%,主要系增加的待摊广告费影响所致。
    8、长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    2007.6.30                                         2006.12.31                                       
  项目              金额             减值准备        净额             金额              减值准备         净额          
  其他股权投资      100,000.00-      -               100,000.00       100,000.00-       -                100,000.00    
  合计              100,000.00-      -               100,000.00       100,000.00-       -                100,000.00    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)按控股程度列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               2007.6.30                                         2006.12.31                                      
                     金额              减值准备        净额            金额             减值准备        净额           
  其他股权投资       100,000.00        -               100,000.00      100,000.00       -               100,000.00     
  合计               100,000.00        -               100,000.00      100,000.00       -               100,000.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)其他股权投资:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称        投资      投资金额                                                           投资       减值准 
                        期限      初始投资额       本期权益调      累计权益调       2007.6.31        比例       备     
                                                   整              整                                                  
  按权益法核算:                                                                                                       
  北京华盈多厨卫销      10年      340,000.00       -               -340,000.00      -                34%        -      
  售有限公司                                                                                                           
  按成本法核算:                                                                                                       
  中山市华帝阀门制      10年      100,000.00                                        100,000.00       10%               
  造有限公司                                                                                                           
  合计                            440,000.00       -               -340,000.00      100,000.00       -          -      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述按权益法核算的其他股权投资详细情况列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单       初始投资      追加投      被投资单      分得的现       累计增减       2007.6.3      投资       减值准 
  位名称         额            资额        位权益增      金红利额       额             1             比例       备     
                                           减额                                                                        
  北京华盈       340,000.      -           -             -              -340,000.      -             34%        -      
  多厨卫销       00                                                     00                                             
  售有限公                                                                                                             
  司                                                                                                                   
  合计           340,000.      -           -             -              -340,000.      -             -          -      
                 00                                                     00                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
9、固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别                 2006.12.31              本期增加               本期减少              2007.6.30          
  固定资产原价:                                                                                                       
  房屋建筑物                   272,190,996.51          8,522,100.68                                 280,713,097.19     
  机器设备                     45,894,860.48           1,099,000.00                                 46,993,860.48      
  电子设备                     14,719,500.56           706,783.01             9,870.00              15,416,413.57      
  运输工具                     4,273,728.93            358,369.00                                   4,632,097.93       
  合计                         337,079,086.48          10,686,252.69          9,870.00              347,755,469.17     
  累计折旧:                                                                                                           
  房屋建筑物                   19,568,421.43           3,509,326.12                                 23,077,747.55      
  机器设备                     17,419,948.56           1,889,215.26                                 19,309,163.82      
  电子设备                     8,075,844.89            774,949.93             3,281.88              8,847,512.94       
  运输工具                     2,036,860.62            175,495.56                                   2,212,356.18       
  合计                         47,101,075.50           6,348,986.87           3,281.88              53,446,780.49      
  固定资产净值                 289,978,010.98                                                       294,308,688.68     
  减:固定资产减值准备*        677,740.63                                                           677,740.63         
  固定资产净额                 289,300,270.35                                                       293,630,948.05     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)、公司固定资产抵押事项详见附注五、11。
       *固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    2006.12.31          本期增加          本期减少          2007.6.30          计提原因          
  机器设备                79,739.77                                               79,739.77          市价持续下跌      
  电子设备                598,000.86                                              598,000.86         市价持续下跌      
  合计                    677,740.63                                              677,740.63                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10、在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名称          2006.12.31         本期增加额         本期转入固定       其他减      2007.6.30          资金来源   
                                                          资产               少额                                      
  仿真实验室        32,334.10          21,416.67                                         53,750.77          其他来源   
  两用炉生产线      167,540.00         203,000.00                                        370,540.00         其他来源   
  合计              199,874.10         224,416.67                                        424,290.77                    
  减:在建工程                                                                                                          
  减值准备                                                                                                             
  净额              199,874.10         224,416.67                                        424,290.77                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
11、无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别        取      原值         2006.12.      本期增加      本       本期摊       累计摊销      2007.6.3      剩余  
              得                   31            额            期       销额         额            0             摊销  
              方                                               转                                                年限  
              式                                               出                                                      
                                                               额                                                      
  土地使      购      124,240      74,297,6      13,555,7               815,302      37,202,1      87,038,1      42.75 
  用权        买      ,236.88      75.96         41.73                  .68          21.87         15.01         年    
  商标权      购      1,460,1      512,914.      230,600.               88,039.      804,714.      655,475.      3.25  
              买      90.00        53            00                     17           64            36            年    
  专利权      购      892,538      127,149.      68,459.5               96,336.      793,265.      99,272.9      1.5年 
              买      .50          58            0                      09           51            9                   
  软件        购      5,667,7      3,065,27      60,900.0               458,757      3,000,32      2,667,41      2.55  
              买      42.10        0.33          0                      .72          9.49          2.61          年    
  合计                132,260      78,003,0      13,915,7               1,458,4      41,800,4      90,460,2      -     
                      ,707.48      10.40         01.23                  35.66        31.51         75.97               
  减::               -                                                                                          -     
  无形资                                                                                                               
  产减值                                                                                                               
  准备*                                                                                                               
  净额                132,260      78,003,0      13,915,7               1,458,4      41,800,4      90,460,2      -     
                      ,707.48      10.40         01.23                  35.66        31.51         75.97               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)根据公司与交通银行中山分行签订的中交银2004年最抵字第240162号《交通银行短期借款最高额抵押合同》,公司以位于中山市小榄镇九洲基工业区的中府国用(2002)第053377号土地和粤房地证字第C1266594号房产作为抵押物,为公司与交通银行中山分行在2004年6月15日至2007年12月31日内签署的所有短期借款合同项下各笔贷款本息提供最高额抵押担保,担保的最高本金余额为人民币贰仟伍佰万元。
    注(2)根据公司与交通银行中山分行签订的250121号最高额抵押合同,公司以位于中山市小榄镇永宁的中府国用(2003)第052532号土地作为抵押物,为公司与交通银行中山分行在2005年5月9日至2008年4月30日内签署的全部借款提供最高额抵押担保,担保的最高金额为人民币壹仟壹佰玖拾万元。
    注(3)公司无形资产主要为土地使用权,由于不存在其给公司带来未来经济利益的能力降低、市价大幅下跌并导致其预计可收回金额低于账面价值的情况,故未计提无形资产减值准备。
    12、长期待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          原始发生       2006.12.3      本期增加      本期摊销       本      累计摊销       2007.6.30      剩余  
                额             1              额            额             期      额                            摊销  
                                                                           减                                    年限  
                                                                           少                                          
  模具          48,314,77      21,583,64      4,174,25      3,169,149              25,726,02      22,588,74      4年   
                6.87           2.38           3.86          .34                    9.97           6.90                 
  装修费        3,267,186      130,975.9      732,516.      115,687.1              2,519,381      747,805.1      2.5年 
                .59            8              31            5                      .45            4                    
  合计          53,457,67      21,714,61      4,906,77      3,284,836              30,121,12      23,336,55      -     
                4.85           8.36           0.17          .49                    2.81           2.04                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
13、递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          2006.12.31             本期增加额              本期减少             2007.6.30          
  资产减值准备                  1,381,827.82                                                        1,381,827.82       
  合计                          1,381,827.82                                                        1,381,827.82       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
14、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款条件及币种          2007.6.30                                      2006.12.31                                    
                          原币                   折人民币                原币                    折人民币              
  抵押借款:                                                                                                           
  人民币                  70,000,000.00          70,000,000.00           30,000,000.00           30,000,000.00         
  信用借款:                                                                                                            
  人民币                  120,000,000.00         120,000,000.00          110,000,000.00          110,000,000.00        
  合计                    190,000,000.00         190,000,000.00          140,000,000.00          140,000,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15、应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据种类                                        2007.6.30                                       2006.12.31           
  银行承兑汇票                                    67,657,316.39                                   90,935,462.65        
  商业承兑汇票                                    43,534,215.28                                   34,344,662.73        
  合计                                            111,191,531.67                                  125,280,125.38       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
16、应付账款
    应付账款2007年6月30日余额中无欠付持本公司5%(含5%)以上表决权股份的股东单位款项。
    17、预收款项
    预收款项2007年6月30日余额中无欠付持本公司5%(含5%)以上表决权股份的股东单位款项。
    18、应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          2006.12.31            本期增加额              本期减少              2007.6.30          
  工资                          4,896,259.88          29,218,532.22           29,987,118.15         4,127,673.95       
  职工福利费                    15,178,476.83         329,561.05              4,288,725.18          11,219,312.70      
  职工社保                      2,392.00                                                          2,392.00           
  职工教育经费                  -1,061,128.77         320,649.22              196,806.89            -937,286.44        
  合计                          19,015,999.94         29,868,742.49           34,472,650.22         14,412,092.21      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付职工薪酬2007年6月30日余额系职工尚未领取的工资,公司无拖欠职工工资的情况。
    19、应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                               税率                            2007.6.30                      2006.12.31         
  增值税                             17%                             6,526,418.99                   9,888,171.91       
  企业所得税                         15%、33%                        2,865,160.30                   2,231,275.36       
  城市维护建设税                     5%                              370,227.56                     494,175.76         
  营业税                             5%                              30,629.06                      5,443.96           
  个人所得税                         -                               1,485,720.60                   483,008.64         
  教育费附加                         应交流转税额的3%                211,263.62                     309,271.92         
  堤围费                             销售收入的1‰                   9,273.71                       30,782.07          
  合计                               -                               11,498,693.84                  13,442,129.62      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本公司报告期税率情况及税收减免情况详见附注三。
        应交税费期末比期初减少60.21%主要系支付增值税所致。
    20、其他应付款
    其他应付款2007年6月30日余额中无欠付持本公司5%(含5%)以上表决权股份的股东单位款项。
    21、其他流动负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        结存原因                                2007.6.30                     2006.12.31         
  借款利息                    尚未支付的借款利息                      1,424,574.60                  1,011,045.00       
  水电费                      尚未支付的水电费                        491,437.47                    493,823.20         
  运费                        尚未支付的运费                          237,946.55                    714,683.40         
  租赁费                      尚未支付的租赁费                        1,128,705.13                  191,819.71         
  促销费                      尚未支付的促销费                        780,388.71                    119,233.35         
  返利                        尚未支付的返利                                                        40,640.39          
  广告费                      尚未支付的广告费                                                      561,548.47         
  合计                                                                4,063,052.46                  3,132,793.52       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
22、专项应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  2007.6.30                                 2006.12.31           
  接受国家拨入的专项拨款                                9,770,270.00                              3,650,270.00         
  合计                                                  9,770,270.00                              3,650,270.00         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:专项应付款期末比期初增加167.66%系收到的国家专项拨款。
    23、股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                        2006.12.31              本期增加                                      2007.6.30                
                        数量           比例     送股             公积金转股    小计           数量            比例     
  一、有限售条件股份    65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  1、国家持股                                                                                                          
  2、国有法人持股                                                                                                      
  3、其它内资持股       65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  其中:                                                                                                               
  境内法人持股          65,851,800     49.84%   6,585,180        13,170,360    19,755,540     85,607,340      49.84%   
  境内自然人持股                                                                                              0        
  4、外资持股                                                                                                          
  其中:                                                                                                               
  境外法人持股                                                                                                         
  境外自然人持股                                                                                                       
  二、无限售条件股份    66,280,200     50.16%   6,628,020        13,256,040    19,884,060     86,164,260      50.16%   
  1、人民币普通股       66,280,200     50.16%   6,628,020        13,256,040    19,884,060     86,164,260      50.16%   
  2、境内上市外资股                                                                                                    
  3、境外上市外资股                                                                                                    
  4、其他                                                                                                              
  三、股份总数          132,132,000    100%     13,213,200       26,426,400    39,639,600     171,771,600     100%     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
24、资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             期初余额              本期增加             本期减少               期末余额          
  股本(或资本)溢价               106,187,957.54                             26,426,400.00          79,761,557.54     
  拨款转入                         3,069,730.00                                                      3,069,730.00      
  合计                             109,257,687.54                             26,426,400.00          82,831,287.54     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
25、盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期初余额                 本期增加              本期减少             期末余额            
  法定盈余公积                 25,740,846.71                                                       25,740,846.71       
  任意盈余公积                                                                                                         
  小计                         25,740,846.71                                                       25,740,846.71       
  法定公益金                                                                                                           
  合计                         25,740,846.71                                                       25,740,846.71       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
26、营业收入及成本
    主营业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         营业收入                           营业成本                            营业毛利                         
               2007年1-6月       2006年1-6月      2007年1-6月      2006年1-6月        2007年1-6月        2006年1-6月   
  炉具         178,676,535.      162,130,691      124,626,467      115,935,946.6      54,050,067.87      46,194,744.70 
               06                .32              .19              2                                                   
  抽油烟       140,730,175.      131,912,215      100,977,515      90,118,651.22      39,752,660.05      41,793,563.87 
  机           74                .09              .69                                                                  
  热水器       150,714,726.      139,189,896      113,691,930      105,593,764.2      37,022,796.01      33,596,132.51 
               88                .73              .87              2                                                   
  其他         82,794,409.4      78,841,523.      60,616,990.      60,778,887.49      22,177,418.55      18,062,636.30 
               4                 79               89                                                                   
  小计         552,915,847.      512,074,326      399,912,904      372,427,249.5      153,002,942.4      139,647,077.3 
               12                .93              .64              5                  8                  8             
  公司内       23,588,412.3      17,067,371.      21,025,535.      17,078,057.48      2,562,876.63       -10,686.02    
  部相互       9                 46               76                                                                   
  抵销                                                                                                                 
  合计         529,327,434.      495,006,955      378,887,368      355,349,192.0      150,440,065.8      139,657,763.4 
               73                .47              .88              7                  5                  0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)地区分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区           营业收入                            营业成本                           营业毛利                       
                 2007年1-6月       2006年1-6月       2007年1-6月      2006年1-6月       2007年1-6月      2006年1-6月   
  华北地区       41,724,800.6      38,879,919.3      31,026,561.      30,466,304.8      10,698,238.      9,799,608.43  
                 6                 5                 77               0                 89                         
  东北地区       25,862,195.2      20,469,760.5      18,769,336.      14,241,715.4      7,092,859.1      4,487,870.81  
                 7                 0                 13               9                 4                          
  华东地区       181,892,257.      165,859,294.      131,385,069      122,061,041.      50,507,188.      35,973,551.42 
                 83                89                .78              52                05                         
  华中地区       85,511,776.3      79,195,388.4      60,106,805.      57,250,882.0      25,404,970.      15,371,928.97 
                 0                 5                 99               1                 31                         
  华南地区       123,634,772.      115,326,391.      86,104,817.      81,471,750.9      37,529,954.      23,334,129.06 
                 00                16                17               0                 83                         
  西南地区       64,248,242.9      59,502,501.0      50,849,552.      42,325,980.8      13,398,690.      9,676,374.96  
                 6                 4                 78               2                 18                         
  其他地区       30,041,802.1      32,841,071.5      21,670,761.      24,609,574.0      8,371,041.0      6,928,198.74  
                 0                 4                 02               1                 8                              
  小计           552,915,847.      512,074,326.      399,912,904      372,427,249.      153,002,942      139,647,077.3 
                 12                93                .64              55                .48              8             
  公司内部       23,588,412.3      17,067,371.4      21,025,535.      17,078,057.4      2,562,876.6      -10,686.02    
  相互抵销       9                 6                 76               8                 3                              
  合计           529,327,434.      495,006,955.      378,887,368      355,349,192.      150,440,065      139,657,763.4 
                 73                47                .88              07                .85              0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
前五位客户销售情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                            2007年1-6月                                      2006年1-6月                               
  客户                      销售额                 占公司全部销售收入        销售额                 占公司全部销售收入 
                                                   的比例                                           的比例             
  前五位客户销售合计        132,436,017.83         24.33%                    99,263,970.00          20.05%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)其他业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目            其他业务收入                        其他业务支出                       其他业务利润                  
                  2007年1-6月       2006年1-6月       2007年1-6月       2006年1-6月      2007年1-6月      2006年1-6月  
  材料销售        14,703,950.5      8,750,556.26      13,019,658.4      7,834,770.4      1,684,292.1      915,785.78   
                  9                                   2                 8                7                             
  品牌使用费      148,111.44                                                             148,111.44                    
  收入                                                                                                                 
  租赁收入        18,333.33                           990.00                             17,343.33                     
  其他收入        150,075.45                          153,124.03                         -3,048.58                     
  广告赠品收                        2,592,793.96                        2,253,107.5                       339,686.38   
  入                                                                    8                                              
  低值易耗品                        79,206.60                           70,312.05                         8,894.55     
  收入                                                                                                                 
  合计            15,020,470.8      11,422,556.8      13,173,772.4      10,158,190.      1,846,698.3      1,264,366.71 
                  1                 2                 5                 11               6                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
27、营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  计缴标准                  2007年1-6月                     2006年1-6月          
  城市维护建设税                        5%                        1,481,256.08                    1,209,204.20         
  教育费附加                            3%                        904,347.59                      735,373.55           
  河道工程维护管理费                                              9,043.74                        35,845.90            
  合计                                                            2,394,647.41                    1,980,423.65         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
28、财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2007年1-6月                             2006年1-6月                    
  利息支出                                      5,284,297.68                            2,276,200.00                   
  减:利息收入                                  447,892.22                              1,855,329.02                   
  汇兑损失                                                                                                             
  减:汇兑收益                                                                                                         
  手续费支出                                    144,098.74                              136,590.87                     
  合计                                          4,980,504.20                            557,461.85                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:财务费用本年发生额比上年同期增加793.43%,主要系公司借款增加影响利息支出所致。
    29、营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 2007年1-6月                                  2006年1-6月        
  罚款净收入                                           288,788.00                                   86,124.00          
  奖励收入                                                                                          1,000,000.00       
  其他                                                 107,050.00                                                      
  合计                                                 395,838.00                                   1,086,124.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
30、营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  2007年1-6月                                 2006年1-6月        
  罚款支出                                              13,384.94                                   3,364.65           
  其他                                                  2,016,465.97                                                   
  处理固定资产净损失                                    6,588.12                                                       
  合计                                                  2,036,439.03                                3,364.65           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注七、母公司财务报表主要项目附注
    1、应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2007.6.31                                              2006.12.31                                         
  账龄       金额       比例        坏账准      计       净额       金额       比例        坏账准      计      净额    
                                    备          提                                         备          提              
                                                比                                                     比              
                                                例                                                     例              
  1年以      112,1      95.37%      449,15      5‰      111,7      89,83      94.77%      449,15      5       89,381, 
  内         69,90                  1.30                 20,75      0,259                  1.30        ‰      107.84  
             1.93                                        0.63       .14                                                
  1-2年      768,0      0.65%       50,229      10%      717,8      502,2      0.53%       50,229      10      452,062 
             81.29                  .15                  52.14      91.54                  .15         %       .39     
  2-3年      1,514      1.29%       258,24      20%      1,256      1,291      1.36%       258,24      20      1,032,9 
             ,587.                  1.25                 ,345.      ,206.                  1.25        %       65.01   
             24                                          99         26                                                 
  3-4年      173,9      0.15%       52,183      30%      121,7      173,9      0.18%       52,183      30      121,761 
             44.71                  .41                  61.30      44.71                  .41         %       .30     
  4-5年      2,261      1.92%       1,130,      50%      1,130      2,261      2.39%       1,130,      50      1,130,6 
             ,242.                  621.32               ,621.      ,242.                  621.32      %       21.31   
             63                                          31         63                                                 
  5年以      728,9      0.62%       728,97      100                728,9      0.77%       728,97      10              
  上         72.33                  2.33        %                   72.33                  2.33        0%              
  合计       117,6      100.00      2,669,              114,9      94,78      100.00      2,669,              92,118, 
             16,73      %           398.76               47,33      7,916      %           398.76              517.85  
             0.13                                        1.37       .61                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)公司一年以内的应收账款计提坏账准备比例(5‰)较低的原因:
    A、公司销售政策规定:按经销商年销售额的大小从提货额中收取一定比例的市场保证金。
    B、公司与经销商的货款结算制度为结清上笔货款方能提下笔货物。目前公司的一级经销商与公司保持了多年的合作关系,信誉良好,因此货款的回收有保证。
    C、公司历年应收账款回收状况良好。
    D、公司应收账款的周转速度较快,。
    注(2)应收账款2007年6月30日余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    注(3)应收账款2007年6月30日余额中前五名欠款单位合计65,999,656.56元,占应收账款总额的56.11%。
    2、其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             2007.6.30                                                2006.12.31                                       
  账龄       金额        比例        坏账准      计提      净额       金额        比例        坏账       计      净额  
                                     备          比例                                         准备       提            
                                                                                                         比            
                                                                                                         例            
  1年以      3,131,      49.83%      10,641      5‰       3,120      2,128,      36.32%      10,64      5       2,117 
  内         520.75                  .65                   ,879.      331.66                  1.65       ‰      ,690. 
                                                           10                                                    01    
  1-2年      254,80      4.05%       133,21      10%       121,5      1,332,      22.74%      133,2      10      1,198 
             9.05                    6.54                  92.51      165.35                  16.54      %       ,948. 
                                                                                                                 81    
  2-3年      1,200,      19.10%      211,82      20%       988,7      1,059,      18.07%      211,8      20      847,3 
             539.71                  9.34                  10.37      146.71                  29.34      %       17.37 
  3-4年      136,24      2.17%       10,779      30%       125,4      35,931      0.61%       10,77      30      25,15 
             7.60                    .48                   68.12      .60                     9.48       %       2.12  
  4-5年      326,54      5.20%       87,136      50%       239,4      174,27      2.97%       87,13      50      87,13 
             8.09                    .55                   11.54      3.09                    6.55       %       6.54  
  5年以      1,234,      19.64%      1,130,      100%      104,3      1,130,      19.29%      1,130      10            
  上         364.03                  000.00                64.03      000.00                  ,000.      0%            
                                                                                              00                       
  合计       6,284,      100.00      1,583,               4,700      5,859,      100.00      1,583              4,276 
             029.23      %           603.56                ,425.      848.41      %           ,603.              ,244. 
                                                           67                                 56                 85    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)其他应收款2007年6月30日余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    注 (2)其他应收款2007年6月30日余额中前五名欠款单位合计2,224,818.92元,占其他应收款总额的35.40%。
    期末余额较大的欠款单位:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位                                              期末余额                  欠款性质或内容                       
  中山市小榄镇九洲基经济联合社                          746,284.92                出售固定资产款                       
  广东工业大学                                          630,000.00                连续自动配气系统保证金               
  社保基金                                              300,374.00                社保款                               
  中国五金制品协会                                      300,000.00                往来款                               
  国家燃气用具质量监督检验中心                          250,000.00                往来款                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             2007.6.30                                            2006.12.31                                     
                   金额              减值准备         净额              金额              减值准备        净额         
  其他股权投       28,296,716.2                       28,296,716.2      28,296,716.2                      28,296,716.2 
  资               1                                  1                 1                                 1            
  合计             28,296,716.2                       28,296,716.2      28,296,716.2                      28,296,716.2 
                   1                                  1                 1                                 1            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注(1)公司长期投资的变现及投资收益的汇回不存在重大限制。
    注(2)因各项长期投资不存在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投资账面价值的情况,故未计提长期投资减值准备。
    (1)按控股程度列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              2007.6.30                                           2006.12.31                                     
                    金额              减值准备        净额              金额              减值准备         净额        
  对子公司投资      28,196,716.2                      28,196,716.2      28,196,716.2                       28,196,716. 
                    1                                 1                 1                                  21          
  对其他公司投      100,000.00                        100,000.00        100,000.00                         100,000.00  
  资                                                                                                                   
  合计              28,296,716.2                      28,296,716.2      28,296,716.2                       28,296,716. 
                    1                                 1                 1                                  21          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)其他股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单       投       投资金额                                                                   投       减值准备 
  位名称         资       初始投资额      追加      本期权益       累计权益调       2007.6.31        资                
                 期                       投资      调整           整                                比                
                 限                       额                                                         例                
  杭州华盈       10       4,500,000.      -                        18,262,561.      22,762,561.      90%      -        
  厨卫有限       年       00                                       34               34                                 
  公司                                                                                                                 
  中山市华       10       3,400,000.      -                        -1,853,806.      1,546,193.2      85%      -        
  帝集成厨       年       00                                       72               8                                  
  房有限公                                                                                                             
  司                                                                                                                   
  上海华帝       10       900,000.00      -                        -900,000.00                       90%      -        
  厨卫有限       年                                                                                                    
  公司                                                                                                                 
  北京华盈       10       340,000.00      -                        -340,000.00                       34%      -        
  多厨卫销       年                                                                                                    
  售有限公                                                                                                             
  司                                                                                                                   
  中山市华       10       1,400,000.      -                        2,487,961.5      3,887,961.5      70%      -        
  帝生活电       年       00                                       9                9                                  
  器有限公                                                                                                             
  司                                                                                                                   
  中山市华       10       100,000.00                               0.00             100,000.00       10%               
  帝阀门制       年                                                                                                    
  造有限公                                                                                                             
  司                                                                                                                   
  合计                    10,640,000                              17,656,716.      28,296,716.      -        -        
                          .00                                      21               21                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、营业收入及成本
    (1)主营业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          营业收入                            营业成本                            营业毛利                       
                2007年1-6月        2006年1-6月      2007年1-6月       2006年1-6月       2007年1-6月       2006年1-6月  
  炉具          169,154,512.8      153,792,450      117,431,485.      110,322,554.      51,723,027.4      43,469,895.4 
                9                  .06              42                59                7                 7            
  抽油烟机      117,005,845.3      97,708,067.      84,248,356.0      67,235,272.0      32,757,489.2      30,472,795.9 
                1                  99               5                 4                 6                 5            
  热水器        138,886,417.9      128,663,283      104,609,950.      97,968,705.4      34,276,467.8      30,694,578.3 
                1                  .81              10                9                 1                 2            
  其他          28,770,116.17      16,169,944.      20,468,529.9      10,795,728.5      8,301,586.20      5,374,216.03 
                                   56               7                 3                                                
  合计          453,816,892.2      396,333,746      326,758,321.      286,322,260.      127,058,570.      110,011,485. 
                8                  .42              54                65                74                77           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)地区分部


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区          营业收入                            营业成本                            营业毛利                       
                2007年1-6月        2006年1-6月      2007年1-6月       2006年1-6月       2007年1-6月       2006年1-6月  
  华北地区      34,246,476.14      38,650,835.      25,465,679.6      29,304,909.6      8,780,796.48      9,345,926.30 
                                   96               6                 6                                                
  东北地区      21,226,921.14      15,469,760.      15,405,313.1      10,741,715.4      5,821,607.95      4,728,045.01 
                                   50               9                 9                                                
  华东地区      136,172,311.6      125,561,380      129,478,816.      89,842,894.6      6,693,494.73      35,718,486.0 
                0                  .65              87                4                                   1            
  华中地区      79,261,862.05      55,195,388.      55,713,698.9      41,250,882.0      23,548,163.0      13,944,506.4 
                                   45               9                 1                 6                 4            
  华南地区      105,518,855.0      90,950,407.      76,208,064.4      64,237,161.3      29,310,790.6      26,713,246.3 
                6                  73               6                 5                 0                 8            
  西南地区      52,733,048.10      47,664,901.      37,510,658.2      34,335,123.4      15,222,389.8      13,329,778.1 
                                   59               5                 9                 5                 0            
  其他地区      24,657,418.19      22,841,071.      17,786,716.5      16,609,574.0      6,870,701.69      6,231,497.53 
                                   54               0                 1                                                
  合计          453,816,892.2      396,333,746      326,758,321.      286,322,260.      127,058,570.      110,011,485. 
                8                  .42              54                65                74                77           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
前五位客户销售情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                             2007年1-6月                                    2006年1-6月                                
  客户                       销售额                占公司全部销售收入       销售额                 占公司全部销售收入  
                                                   的比例                                          的比例              
  前五位客户销售合计         142,315,711.03        31.36%                   101,117,627.20         25.51%              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)其他业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             其他业务收入                      其他业务支出                       其他业务利润                   
                   2007年1-6月      2006年1-6月      2007年1-6月      2006年1-6月       2007年1-6月      2006年1-6月   
  材料销售         14,702,822.      8,750,556.2      13,017,590.      7,834,770.48      1,685,232.3      915,785.78    
                   38               6                04                                 4                              
  租赁收入         18,333.33                         990.00                             17,343.33                      
  广告赠品收                        2,388,331.5                       2,139,495.01                       248,836.58    
  入                                9                                                                                  
  低值易耗品                        79,206.60                         70,312.05                          8,894.55      
  收入                                                                                                                 
  合计             14,721,155.      11,218,094.      13,018,580.      10,044,577.5      1,702,575.6      1,173,516.91  
                   71               45               04               4                 7                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注八、关联方关系及其交易
    关联方关系
    (1)存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称          经济性质或类       法定代      注册地址                   与本公司关       主营业务              
                      型                 表人                                   系                                     
  中山九洲实业有      有限责任公司       邓新华      中山市小榄镇龙山路迎       母公司           生产、销售金属制品、  
  限公司                                             龙居7号地铺                                 微型电机、家用电器配  
                                                                                                 件                    
  广东华帝经贸发      有限责任公司       关锡源      中山市小榄镇南堤路68       公司第三大       高技术产品开发、投资  
  展有限公司                                         号                         股东,公司       办实业                
                                                                                的母公司关                             
                                                                                联方                                   
  杭州华盈厨卫有      有限责任公司       黄启均      杭州萧山区经济技术开       子公司           销售燃气灶具、抽油烟  
  限公司                                             发区建设三路50号                            机、燃气热水器、电热  
                                                                                                 水器、太阳能热水器、  
                                                                                                 消毒柜等              
  中山市华帝集成      有限责任公司       黄启均      中山市小榄镇九洲基广       子公司           生产销售板式橱柜及其  
  厨房有限公司                                       胜路7村工业区                               配套产品(含拉篮、吊  
                                                                                                 挂件、抽屉导轨、橱柜  
                                                                                                 功能件),五金制品。  
                                                                                                 销售家用电器、燃气具  
                                                                                                 、餐具。              
  中山市华帝生活      有限责任公司       黄启均      中山市小榄镇九洲基工       子公司           制造、销售:电磁炉、  
  电器有限公司                                       业区                                        电饭锅、电热水壶、电  
                                                                                                 烤箱、面包机、搅拌机  
                                                                                                 、豆浆机、电子咖啡壶  
                                                                                                 、空气加洁机、空气清  
                                                                                                 新机、饮水机、电风扇  
  上海华帝厨卫有      有限责任公司       黄启均      闵行区吴中路1029号A楼      子公司           销售燃气灶具、抽油烟  
  限公司                                             四层东座                                    机、燃气热水器、电热  
                                                                                                 水器、太阳能热水器、  
                                                                                                 消毒柜等              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                              2006.12.31          本期增加             本期减少          2007.6.30         
  中山九洲实业有限公司                    1300万元            -                    -                 1300万元          
  广东华帝经贸发展有限公司                2500万元            -                    -                 2500万元          
  杭州华盈厨卫有限公司                    500万元             -                    -                 500万元           
  中山市华帝生活电器有限公司              200万元             -                    -                 200万元           
  中山市华帝集成厨房有限公司              400万元             -                    -                 400万元           
  上海华帝厨卫有限公司                    100万元             -                    -                 100万元           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)存在控制关系的关联方所持股份及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称      2006.12.31                   本期增加                     本期减少            2007.6.30              
                  金额            比例%        金额            比例%        金       比例%      金额            比例%  
                                                                            额                                         
  中山九洲实      3,813.60万      28.86%       1,144.08万      28.86%                -          4,957.68万      28.86% 
  业有限公司      元                           元                                               元                     
  广东华帝经      1,372.896       10.39%       411.8688万      10.39%                -          1,784.7648      10.39% 
  贸发展有限      万元                         元                                               万元                   
  公司                                                                                                                 
  杭州华盈厨      450万元         90%                                                -          450万元         90%    
  卫有限公司                                                                                                           
  中山市华帝      140万元         70%-                                              -          140万元         70%-  
  生活电器有                                                                                                           
  限公司                                                                                                               
  中山市华帝      340万元         85%          -               -            -        -          340万元         85%    
  集成厨房有                                                                                                           
  限公司                                                                                                               
  上海华帝厨      90万元          90%          -               -            -        -          90万元          90%    
  卫有限公司                                                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)不存在控制关系的关联方关系的性质


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                                     与本企业的关系                                                        
  中山市联动投资有限公司                         公司第二大股东                                                        
  中山市本华商贸有限公司                         主要投资者个人、关键管理人员或与其关系密切的家庭成员                  
  北京华盈多厨卫销售有限公司                     公司的参股公司                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
关联方交易
    (1)销售货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                 2007年1-6月                                    2006年1-6月                                
                             金额                  占本期销售百分比         金额                  占本期销售百分比     
  北京华盈多厨卫销售有       8,186,567.20          1.50%                    7,173,700.48          1.45%                
  限公司                                                                                                               
  合计                       8,186,567.20          1.50%                    7,173,700.48          1.45%                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
定价政策:按照市场价格定价。
    (2)关联方应收应付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              关联方名称           期末余额                                  占全部应收(付)款项余额的比重      
                                         2007.6.30            2006.12.31           2007.6.30           2006.12.31      
  应收帐款          北京华盈多厨卫       11,528,781.97        13,316,800.13        10.24%              12.37%          
                    销售有限公司                                                                                       
  应收票据          北京华盈多厨卫       1,260,000.00         1,380,000.00         23.96%              17.70%          
                    销售有限公司                                                                                       
  合计                                   12,788,781.97        26,968,800.13                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3)担保和抵押
    根据中山市本华商贸有限公司与中国工商银行中山市分行签订的[2005]年[022H]字第[15401]号《人民币最高额抵押合同 》的规定,为了确保2005年5月16日至2007年5月15日期间本公司在人民币壹仟壹佰万元最高债权余额内与中国工商银行中山市分行签订的所有借款合同项下的义务得到切实履行,由中山市本华商贸有限公司提供抵押担保。中山市本华商贸有限公司提供的抵押物为中山市小榄镇南堤路68号的土地和房产。
    附注九、或有事项
    本公司报告期无需要说明的或有事项。
    附注十、承诺事项
    本公司报告期无需要说明的承诺事项。
    附注十一、资产负债表日后事项
    本公司报告期无需要说明的资产负债表日后事项。
    
    
    
    
    第八节   备查文件目录
    
    1、载有董事长签名的2007年半年度报告原件;
    2、载有法定代表人、会计负责人、会计机构负责人签名并盖章的财务报表;
    3、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿;
    4、其他有关资料。
    
    以上备查文件的备置地点:公司董事会办公室
    
    
    中山华帝燃具股份有限公司
    董事长:黄文枝
    2007年7月28日