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华帝股份(002035)公告正文

华帝股份:2012年半年度报告

公告日期:2012-08-15

    中山华帝燃具股份有限公司                                                       2012 年半年度报告全文
                                           2012 年半年度报告
                                                 一、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。
       所有董事均已出席了审议本次半年报的董事会会议。
    公司负责人黄文枝、主管会计工作负责人关锡源及会计机构负责人(会计主管人员) 石晓梅声明:保证半年度报告中财务报告的真实、完整。释义
                     释义项                    指                                释义内容
    公司                                           指    中山华帝燃具股份有限公司
    百得厨卫                                       指    中山百得厨卫有限公司
    重庆一能                                       指    重庆一能燃具有限公司
    重庆适时                                       指    重庆适时燃具公司
    取暖电器                                       指    中山市华帝取暖电器有限公司
    元                                             指    人民币元
                                            二、公司基本情况(一)公司信息
    A 股代码                  002035                                B 股代码                 -
    A 股简称                  华帝股份                              B 股简称                 -
    上市证券交易所            深圳证券交易所
    公司的法定中文名称        中山华帝燃具股份有限公司
    公司的法定中文名称缩写    华帝股份
    公司的法定英文名称        Zhongshan Vatii Gas Appliance Stock Co.,ltd.
    公司的法定英文名称缩写    Vatti
    公司法定代表人            黄文枝
    注册地址                  广东省中山市小榄镇工业大道南华园路 1 号
    注册地址的邮政编码        5284161
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文
    办公地址                  广东省中山市小榄镇工业大道南华园路 1 号
    办公地址的邮政编码        528416
    公司国际互联网网址        http://www.vatti.com.cn
    电子信箱                  002035ir@vatti.com.cn(二)联系人和联系方式
                                                         董事会秘书                        证券事务代表
    姓名                                  吴    刚                           王    剑
                                          广东省中山市小榄镇工业大道南       广东省中山市小榄镇工业大道南
    联系地址
                                          华园路1号                         华园路1号
    电话                                  0760-22139888-8611                 0760-22139888-8610
    传真                                  0760-22139888-8613                 0760-22139888-8613
    电子信箱                              wug@vatti.com.cn                   wangj@vatti.com.cn(三)信息披露及备置地点
    公司选定的信息披露报纸名称             《证券时报》 《中国证券报》
    登载半年度报告的中国证监会指定网站
                                           http://www.cninfo.com.cn
    网址
    公司半年度报告备置地点                 公司董事会秘书处
                              三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 □否报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)主要会计数据
                                                                                            本报告期比上年同期增
               主要会计数据                    报告期(1-6 月)         上年同期
                                                                                                    减(%)
    营业总收入(元)                                 1,176,451,563.56     906,837,089.96                    29.73%
    营业利润(元)                                      72,621,005.40      62,294,361.36                    16.58%
    利润总额(元)                                      79,082,658.38      68,103,453.25                    16.12%
    归属于上市公司股东的净利润(元)                    62,931,546.28      55,635,349.94                    13.11%2
    中山华帝燃具股份有限公司                                           2012 年半年度报告全文
    归属于上市公司股东的扣除非经常性
                                                57,567,318.92       50,742,970.49                   13.45%
    损益的净利润(元)
    经营活动产生的现金流量净额(元)          188,763,149.00       -14,807,622.56                 1374.77%
                                                                                     本报告期末比上年度期
                                           本报告期末           上年度期末
                                                                                          末增减(%)
    总资产(元)                             1,397,720,028.82    1,233,276,917.23                   13.33%
    归属于上市公司股东的所有者权益
                                              560,374,653.91       542,103,723.63                     3.37%
    (元)
    股本(股)                                245,633,388.00       223,303,080.00                       10%主要财务指标
                                                                                     本报告期比上年同期增
                 主要财务指标            报告期(1-6 月)        上年同期
                                                                                            减(%)
    基本每股收益(元/股)                               0.256                0.226                  13.27%
    稀释每股收益(元/股)                               0.256                0.226                  13.27%
    扣除非经常性损益后的基本每股收益
                                                        0.234                0.207                  13.04%
    (元/股)
    全面摊薄净资产收益率(%)                        11.23%                 12.12%       减少 0.89 个百分点
    加权平均净资产收益率(%)                         11.26%                11.17%       增加 0.09 个百分点
    扣除非经常性损益后全面摊薄净资产
                                                     10.27%                 11.06%       减少 0.79 个百分点
    收益率(%)
    扣除非经常性损益后的加权平均净资
                                                      10.30%                10.24%       增加 0.06 个百分点
    产收益率(%)
    每股经营活动产生的现金流量净额(元
                                                        0.768                -0.06                    1380%
    /股)
                                                                                     本报告期末比上年度同
                                           本报告期末           上年度期末
                                                                                         期末增减(%)
    归属于上市公司股东的每股净资产(元
                                                         2.28                 2.43                    -6.17%
    /股)
    资产负债率(%)                                   58.47%                54.63%       增加 3.83 个百分点(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 □√不适用3
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 □√不适用3、存在重大差异明细项目
                                                                                  涉及的国际会计准则和/或
           重大的差异项目          项目金额(元)         形成差异的原因
                                                                                  境外会计准则规定等说明4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额□√ 适用 □ 不适用
                            项目                     金额(元)                       说明
    非流动资产处置损益                                 -126,545.02
    越权审批或无正式批准文件的税收返还、减免
    计入当期损益的政府补助(与企业业务密切相关,按
    照国家统一标准定额或定量享受的政府补助除外)         459,700.00
    计入当期损益的对非金融企业收取的资金占用费
    企业取得子公司、联营企业及合营企业的投资成本小
    于取得投资时应享有被投资单位可辨认净资产公允价
    值产生的收益
    非货币性资产交换损益
    委托他人投资或管理资产的损益
    因不可抗力因素,如遭受自然灾害而计提的各项资产
    减值准备
    债务重组损益
    企业重组费用,如安置职工的支出、整合费用等
    交易价格显失公允的交易产生的超过公允价值部分的
    损益
    同一控制下企业合并产生的子公司期初至合并日的当
    期净损益
    与公司正常经营业务无关的或有事项产生的损益
    除同公司正常经营业务相关的有效套期保值业务外,
    持有交易性金融资产、交易性金融负债产生的公允价
    值变动损益,以及处置交易性金融资产、交易性金融
    负债和可供出售金融资产取得的投资收益4
    中山华帝燃具股份有限公司                                                                   2012 年半年度报告全文
    单独进行减值测试的应收款项减值准备转回
    对外委托贷款取得的损益
    采用公允价值模式进行后续计量的投资性房地产公允
    价值变动产生的损益
    根据税收、会计等法律、法规的要求对当期损益进行
    一次性调整对当期损益的影响
    受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                  6,128,498.00
    其他符合非经常性损益定义的损益项目
    少数股东权益影响额                                                         87,158.44
    所得税影响额                                                          1,010,267.18
    合计                                                                  5,364,227.36                              --四、股本变动及股东情况(一)股本变动情况1、股份变动情况表□√适用 □ 不适用
                                                                                 (单位:股)
                              本次变动前                              本次变动增减(+,-)                                   本次变动后
                                                     发行新                    公积金
                            数量          比例                    送股                     其他         小计               数量          比例
                                                       股                       转股
    一、有限售条件股份        11,622,992.00   5.21%             0   1,162,299.00           0          0 1,162,299.00         12,785,291.00    5.21%
    1、国家持股                          0           0          0             0            0          0             0                   0           0
    2、国有法人持股                      0           0          0             0            0          0             0                   0           0
    3、其他内资持股                      0           0          0             0            0          0             0                   0           0其中:境内非国有法
                                     0           0          0             0            0          0             0                   0           0人持股
    境内自然人持股                   0           0          0             0            0          0             0                   0           0
    4、外资持股                          0           0          0             0            0          0             0                   0           0
    其中:境外法人持股                   0           0          0             0            0          0             0                   0           0
    境外自然人持股                   0           0          0             0            0          0             0                   0           0
    5、高管股份               11,622,992.00   5.21%             0   1,162,299.00           0          0 1,162,299.00         12,785,291.00    5.21%
    二、无限售条件股份       211,680,088.00   94.79%            0 21,168,009.00            0          -0 21,168,009.00 232,848,097.00        94.79%5
    中山华帝燃具股份有限公司                                                           2012 年半年度报告全文
    1、人民币普通股         211,680,088.00   94.79%         0 21,168,009.00      0             0 21,168,009.00 232,848,097.00    94.79%
    2、境内上市的外资股                 0         0         0               0    0             0            0              0           0
    3、境外上市的外资股                 0         0         0               0    0             0            0              0           0
    4、其他                             0         0         0               0    0             0            0              0           0
    三、股份总数            223,303,080 100.00%             0    22,330,308      0             0 22,330,308 245,633,388.00       100.00%2、限售股份变动情况□√适用 □ 不适用
                                         本期解除限售       本期增加限售
    股东名称         期初限售股数                                           期末限售股数         限售原因        解除限售日期
                                             股数               股数
    黄文枝       2,088,175                                 208,817         2,296,992          高管股份锁定
    黄启均       2,088,175                                 208,817         2,296,992          高管股份锁定             --
    关锡源       2,088,175                                 208,817         2,296,993          高管股份锁定
    邓新华       1,998,175                                 199,817         2,197,993          高管股份锁定
    李家康       1,968,175                                 196,817         2,164,992          高管股份锁定
    杨建辉       1,392,117                                 139,211         1,531,329          监事离任锁定
      合计        11,622,992                                1,162,299       12,785,291(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 □√不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 □√不适用3、现存的内部职工股情况□ 适用 □√不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 30,664 户。6
    中山华帝燃具股份有限公司                                                       2012 年半年度报告全文2、前十名股东持股情况
                                                  前十名股东持股情况
                                                                             持有有限            质押或冻结情况
                                              持股比例
         股东名称(全称)         股东性质                   持股总数        售条件股
                                                (%)                                         股份状态             数量
                                                                                份
                                 境内非国有
    中山九洲实业有限公司                         25.28%       62,094,824                          质押           33,490,000
                                 法人
    米林县联动投资有限公         境内非国有
                                                  4.13%       10,134,828
    司                           法人
    潘权枝                       境内自然人       2.91%        7,146,200
    泰康人寿保险股份有限
    公司-传
                                 境内非国有
    统-普通保险产品                              2.23%        5,472,861
                                 法人
    -019L-CT001
    深
    泰康人寿保险股份有限
    公司-投连-五年保证         境内非国有
                                                  1.68%         4,114,808
    收益-019L-TL001              法人
    深
    关锡源                       境内自然人       1.25%        3,062,,657    2,296,993
    杨建辉                       境内自然人       1.25%        3,062,,657    1,531,329
    黄启均                       境内自然人       1.25%        3,062,,656    2,296,992
    黄文枝                       境内自然人       1.25%        3,062,,656    2,296,992
    邓新华                       境内自然人       1.19%        2,930,657     2,197,993前十名无限售条件股东持股情况□√适用 □ 不适用
                                                 期末持有无限售条                        股份种类及数量
                      股东名称
                                                   件股份的数量               种类                        数量
    中山九洲实业有限公司                                  62,094,824    人民币普通股
    米林县联动投资有限公司                                10,134,828    人民币普通股
    潘权枝                                                 7,146,200    人民币普通股
    泰康人寿保险股份有限公司-传统-普通保
                                                           5,472,861    人民币普通股
    险产品-019L-CT001 深
    泰康人寿保险股份有限公司-投连-五年保
                                                           4,114,808    人民币普通股
    证收益-019L-TL001 深
    中国工商银行-申万菱信消费增长股票型证
                                                           2,832,195    人民币普通股
    券投资基金7
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文
    陈富华                                          1,738,412   人民币普通股
    中国银行-华宝兴业动力组合股票型证券投
                                                    1,599,910   人民币普通股
    资基金
    杨建辉                                          1,531,328   人民币普通股
    李政江                                          1,019,679   人民币普通股上述股东关联关系或(及)一致行动人的说明1、控股股东中山九洲实业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,上述七位自然人存在一致行动的可能。2、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。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 □√不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 □ √否
    实际控制人名称                                     中山九洲实业有限公司
    实际控制人类别                                     法人情况说明
       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,持股比例为25.28%;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、李家康等七位自然人。8
    中山华帝燃具股份有限公司                            2012 年半年度报告全文(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 □√ 不适用4、其他持股在百分之十以上的法人股东□ 适用 □√不适用(四)可转换公司债券情况□ 适用 □√ 不适用
                           五、董事、监事和高级管理人员9
    中山华帝燃具股份有限公司                                             2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                         是否在股
                                                                                                                    其中:持有
                                                                                  本期增持   本期减持                            期末持有                东单位或
                                               任期起始   任期终止    期初持股                          期末持股    限制性股
      姓名       职务        性别     年龄                                        股份数量   股份数量                            股票期权     变动原因   其他关联
                                                 日期       日期      数(股)                          数(股)     票数量
                                                                                   (股)     (股)                             数量(股)              单位领取
                                                                                                                     (股)
                                                                                                                                                           薪酬
    黄文枝     董事长       男       56        2010.11   2013.11     2,784,233   278,423      0        3,062,656   2,296,992        -        利润分配    否
    黄启均   董事、总裁     男        50       2010.11   2013.11     2,784,233   278,423       0       3,062,656   2,296,992        -        利润分配     否-
    关锡源   董事、副总裁   男        50       2010.11   2013.11     2,784,233   278,423       0       3,062,657   2,296,993        -        利润分配      否
    邓新华      董事        男        58       2010.11   2013.11     2,664,233   266,424       0       2,930,657   2,197,993        -        利润分配      是
    李家康      董事        男        56       2010.11   2013.11     2,624,233   262,423       0       2,886,656   2,164,992        -        利润分配      是董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 □√不适用10
    中山华帝燃具股份有限公司                                                          2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                   在股东单
    任职人员姓                                                           任期起始日                          在股东单位是否
                             股东单位名称          位担任的                              任期终止日期
        名                                                                 期                               领取报酬津贴
                                                       职务
    黄文枝        中山九洲实业有限公司               董事               2010.9              2013.9         否
    黄启均        中山九洲实业有限公司               监事               2010.9              2013.9         否
    邓新华        中山九洲实业有限公司               董事长             2010.9              2013.9         是
    何伟坚        米林县联动投资有限公司             董事               -                   -              否
    关锡源        中山九洲实业有限公司               监事               2010.9              2013.9         否
    李家康        中山九洲实业有限公司               董事               2010.9              2013.9         是
    韦彩娇        中山九洲实业有限公司               会计               -                   -              是在其他单位任职情况√ 适用 □ 不适用
                                                                                             在其他单位是
    任职人员                                    在其他单位           任期起      任期终止
                        其他单位名称                                                         否领取报酬津
    姓名                                        担任的职务           始日期          日期
                                                                                                  贴
    黄文枝       广东德乾投资管理有限公司        董事长          -               -              否
              中山市华帝集成厨房有限公司      董事长          -               -              否
              中山炫能燃气科技股份有限公司    董事长          -               -              否黄启均
              中山市正盟厨卫电器有限公司     执行董事         -               -              否
              上海华帝厨卫有限责任公司        董事长          -               -              否
                中山华帝取暖电器有限公司       监事           -               -              否
    邓新华             中山市本华商贸有限公司    董事长          -               -              否
               中山市能创电器科技有限公司     董事长          -               -              否
    何伟坚        中山市联动资产管理有限公司     董事长          -               -              否
                    上海粤华厨卫有限公司      董事长          -               -              否关锡源
                    杭州粤迪厨卫有限公司     执行董事         -               -              否11
    中山华帝燃具股份有限公司                                                   2012 年半年度报告全文
                中山华帝取暖电器有限公司          董事          -      -           否
                中山华帝取暖电器有限公司         董事长         -      -           否李家康
                  中山市本华商贸有限公司         总经理         -      -           否
    黄致峰        中山市小榄镇城建发展总公司      企管部经理       -      -           是
    李伟雄         中山华帝取暖电器有限公司         总经理         -      -           是
    吴刚           广东德乾投资管理有限公司         总经理         -      -           否(三)董事、监事、高级管理人员报酬情况
                         公司在公司领取薪酬的董事薪酬已经董事会审议通过、股东大会批准;高级管理人员的基本薪董事、监事、高级管理
                         酬的调整由薪酬与考核委员会审议后报董事会批准;不兼任管理职务的董事不在公司领取薪人员报酬的决策程序
                         酬;独立董事根据股东大会批准的独立董事津贴领取津贴。
    董事、监事、高级管理    按其职务根据公司现行的薪酬制度领取报酬,并依据风险、责任、利益相一致的原则,以年底
    人员报酬确定依据        经营业绩为依据,严格按照考核评定程序,确定其年度奖金,报董事会或股东大会批准。董事、监事和高级管理
                         公司现任董事、监事、高级管理人员共 18 人,2012 年 1-6 月报酬总额为 129.3 万元,金额最高人员报酬的实际支付
                         的前三名董事的报酬总额为 52.5 万元,金额最高的前三名高级管理人员的报酬总额为 42 万元。情况(四)公司董事、监事、高级管理人员变动情况
    报告期内本公司董事、监事、高级管理人员未发生变动。(五)公司员工情况
    在职员工的人数                                             2390
    公司需承担费用的离退休职工人数                             0
                                                    专业构成
                      专业构成类别                                             专业构成人数
    生产人员                                                                                                  1098
    销售人员                                                                                                   629
    技术人员                                                                                                   249
    财务人员                                                                                                   119
    行政人员                                                                                                   295
                                                    教育程度12
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文
                      教育程度类别                                            数量(人)
                                                   硕士                                                    20
                                                   本科                                                   446
                                                   大专                                                   454
                                        高中及同等学历                                                    720
                                            初中及以下                                                    750公司员工情况说明:
    截止报告期末,公司员工总数为 2390 人。公司员工均已参加中山市劳动和社会保障局小榄分局职工养老保险,离退休人员养老金实行社会统筹发放。
                                           六、董事会报告(一)管理层讨论与分析
    报告期内公司以年度预算为管理目标,稳步推进深化精益生产、深化品牌建设、强化渠道掌控能力、构建大研发体系,推进可靠性工程、流程优化及干部职业化提升等方面各项重点工作。进一步提高了公司的管理效率,推进了公司业绩保持增长态势。2012 年上半年,公司实现营业收入 117,645.16 万元,较上年同期增长 29.73%,实现净利润(归属于母公司所有者的净利润)6,293.15 万元,较上年同期增长 13.11%。
    报告期内,公司在市场营销方面,以二十周年司庆为契机,出台实施“全线产品终端价格五折优惠活动”与“对经销商提货规模奖励赠品及售后服务用车”两大促销策略,由公司高管分头领队对全国经销网络进行巡回答谢活动,实现了营业收入同比增长了 29.73%,促进和提升了消费者对华帝品牌的认可和赞誉。
    报告期内公司在营销管理方面,主张传统渠道与新兴渠道网络布局并举推进,结构日趋趋于完善。在传统渠道建设方面:一是 KA 渠道的进店数为 2053 间,进店率达到 62%,实现重点门店进驻管理目标;二是特许专卖店 2088 家,生活体验馆108 家,乡镇专卖店 1954 家,搭建了一、二、三、四级市场销售网络结构;三是海外市场开拟将发通过与重点客户联盟,实现渠道互换铺设,逐步推广公司品牌产品,报告期内海外市场销售收入同比增长 25.51%。在新兴渠道建设方面:一是加大对 B2C、淘宝、电视网购平台的构建,并在“库巴、易迅、京东,淘宝平台“聚划算”、“万人团”、“独立团”、“新品试用”、“双十一”等网购平台推出华帝二十周年司庆活动,以提升品牌度,报告期内网购收入实现 5,203 万元,较去年同期增长 678%;二是加强房地产直销队伍建设,提升参与房地产开发商的招投标能力,报告期内公司房地产直销收入 951 万元,较去年同期增长 279%。
    报告期内公司在运营管理方面,坚持“精益生产”的理念,以引进人才提升技术创新能力,以设备更新提升精益生产效率,通过工艺的不断完善,满足消费者不断提高的品质需求,上半年技术中心共计开展完成重大技术研发项目 25 项,完成15 项科技项目的申报,完成 25 项成本优化项目,为公司节约成本 683 万元。13
    中山华帝燃具股份有限公司                                                              2012 年半年度报告全文
      报告期内公司在品牌建设方面,一是公司以聚能灶低耗能环保产品为依托,并通过赞助 2012 年亚洲沙滩运动会的方式,显现华帝品牌环保健康的理念。二是通过捐建以“华帝”命名的小学食堂“华帝爱心食堂”在贵州威宁县么站小学的方式,主动履行企业社会责,显现了华帝品牌企业与社会的共同发展的理念。
      报告期内,公司主要经营指标如下:
                                                                                                              单位:元(人民币)
                         2012 年 1-6 月                        2011 年 1-6 月
      项目              金额              占收入          金额             占收入比重      同比变动(%) 费用占比增减变动
                                           比重
    营业收入           1,176,451,563.56      100.00%      906,837,089.96           100.00%            29.73%                       —
    销售费用            243,174,771.70       20.67%       164,676,043.63           18.16%             47.67%      增长2.51个百分点
    管理费用            83,209,926.01         7.07%        72,210,470.49            7.96%             15.23%      减少0.89个百分点
    财务费用            -1,258,540.22         -0.11%       -1,575,414.32            -0.17%            20.11%      增加0.06个百分点
    营业利润            72,621,005.40         6.17%        62,294,361.36            6.87%             16.58%       减少0.7个百分点
    归属于母                                                                                                      减少0.79个百分点公司所有
                     62,931,546.28         5.35%        55,635,349.94            6.14%             13.11%者的净利润
      变动原因:
      报告期内,公司的营业收入较上年同期增长 29.73%,其中主营业务收入较上年同期增长 35.60%,主要原因是公司今年成立 20 周年,上半年实行大促销回馈消费者,实施五折促销等营销策略,大大的提升了主营业务收入。
      报告期内,公司的销售费用较上年同期增长 47.67%,主要原因是上半年公司为达成年度经营目标,促进销售增长加大了终端及广告宣传等费用的投入,同时为刺激经销商的积极性加大了对经销商的补贴力度和奖励政策。
      报告期内,公司主要资产构成及变动情况
                                                                                                            单位:元(人民币)
                                  2012 年 6 月 30 日                 2011 年 12 月 31 日                              资产占比增减
             项目                                                                                  金额变动幅度
                                 金额           占总资产比重        金额           占总资产比重                          变化
    货币资金                    437,826,093.30            31.32%     320,141,144.05           25.96%             36.76%          5.36%
    交易性金融资产                              0              0        3,991,520.00           0.32%             -100%           -0.32%
    预付款项                       82,504,199.18           5.90%      48,547,512.34            3.94%             69.95%          1.96%14
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文
    其他流动资产                 3,828,661.81         0.27%     1,775,307.75        0.14%         115.66%          0.13%
    在建工程                     6,081,971.84         0.44%     3,951,565.70        0.32%          53.91%          0.12%
    应付账款                   335,285,628.05        23.99%   277,581,202.66       19.86%          20.79%          4.13%
    应付职工薪酬                14,566,445.33         1.04%    21,614,401.94        1.75%         -32.61%         -0.71%
    应交税费                    36,527,572.19         2.61%    18,767,171.91        1.52%          94.64%          1.09%
    其他应付款             40,381,136.07              2.89%    21,937,651.40        1.78%          84.07%          1.11%
    其他流动负债               171,684,514.49        12.28%   113,311,011.81        9.19%          51.52%          3.09%
    专项应付款                   5,111,969.95         0.37%     3,750,270.00        0.30%          36.31%          0.07%
    A、资产负债表中金额变动较大项目的变动原因:
    1) 货币资金较年初增长 36.76%,主要系本期销售大幅增长,货款回笼增加所致;
    2) 交易性金融资产较年初降低 100%,主要系本期赎回期初购买的联华国际信托麦盛领航基金所致;3)预付款项较年初增长 69.95%,主要系报告期内母公司规范市场统一终端服务用车,由公司统一代购车辆并下发到各经销商处,预付代垫经销商购车款及公司购深圳房产作为新兴渠道办公场所的预付款未结算所致。
    4)其他流动资产较年初增长 115.66%,主要系本期增加了待扣税金、工具及低易品、广告费、咨询费所
    致;
    5)在建工程较年初增长 53.91%,主要系呼叫中心装修工程验收结算而支付的款项;
    6)应付账款较年初增加 20.79%,主要系应付旺季采购款增加所致。
    7)应付职工薪酬较年初降低 32.61%,主要系 2011 年度末计提高管激励薪酬于本期发放完毕;
    8)应交税费较年初增长 94.64%,主要系本期销售收入增长导致增值税增加较多所致;
    9)其他应付款较年初增长 84.07%,主要系报告期内母公司规范市场统一终端服务用车,由公司统一代
    购车辆并下发到各经销商处,各经销商支付购车定金共计 1,816.50 万元到母公司,由于订购车辆目前尚
    未全部交付,因此代购行为未进行最终结算,导致其他应付款大幅增加;
    10)其他流动负债较年初增长 51.52%,主要系为计提本期应负担的广告宣传费、促销费、KA 费用以及其
    他营销费用;
    11)专项应付款较年初增长 36.31%,主要系报告期内公司收到中山市经济和信息化局拨付的广东省第一
    批战略性新兴产业政银企合作专项资金 129 万元。
                                                                                             单位:元(人民币)
                                  2012年1-6月                  2011年1-6月
           项目                                                                         金额变动幅度    占比增减变化
                               金额         占收入比重      金额           占收入比重15
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文
    营业收入                    1,176,451,563.56   100.00%      906,837,089.96    100.00%                 29.73%                0%
    营业成本                      771,465,596.42   65.58%       604,432,854.21     66.46%                 27.63%          -0.88%
    营业税金及附加                  7,347,988.14    0.62%         4,803,086.42         0.54%              52.98%              0.08%
    销售费用                      243,174,771.70   20.67%       164,676,043.63     21.26%                 47.67%          -0.59%
    管理费用                       83,209,926.01    7.07%        72,210,470.49         6.11%              15.23%              0.96%
    财务费用                       -1,258,540.22    -0.11%       -1,575,414.32        -0.19%              -20.11%             0.08%
    营业利润                       72,621,005.40    6.17%        62,294,361.36         5.50%              16.58%              0.67%
    营业外支出                       270,924.03     0.02%          337,310.17          0.04%              -19.68%         -0.02%
    所得税费用                     13,465,913.43    1.14%        10,835,962.40         1.18%              24.27%          -0.04%
    少数股东损益                    2,685,198.67    0.23%         1,632,140.91         0.18%              64.52%              0.05%
    B、利润表金额变动较大项目的变动原因
    1)营业收入、销售费用、管理费用、财务费用的变动原因见(董事会报告章节一、报告期内公司经营情
    况的回顾);由于报告期内营业收入的增长导致营业成本、营业税金及附加相应增长。
    2)所得税费用较上年同期增长 24.27%,主要系本报告期利润增加,按税法计算的当期所得税增加所致;
    3)本期少数股东损益较上年同期增长 64.52%,主要系控股子公司实施预算管控,亏损减少,导致少数股东损益增加。
                                                                                                  单位:元(人民币)
                     项目                       2012年1-6月         2011年1-6月            变动金额             变动比例
       销售商品、提供劳务收到的现金            995,863,128.14      800,792,031.81 195,071,096.33                24.36%
       收到其他与经营活动有关的现金            14,162,943.93       11,599,829.06      2,563,114.87              22.10%
    支付给职工以及为职工支付的现金            104,568,409.63      74,893,149.81     29,675,259.82              39.62%
       经营活动产生的现金流量净额              188,763,149.00      -14,807,622.56 203,570,771.56                1374.77%
    处置固定资产、无形资产和其他长期资产所收
                                                   180.00          14,046,300.00      -14046120.00              -100.00%
                 回的现金净额
    购建固定资产、无形资产和其他长期资产所支
                                               33,838,201.13       61,758,617.63     -27,920,416.50             -45.21%
                   付的现金
                 投资支付的现金                  126,000.00         8,050,000.00     -7,924,000.00              -98.43%
           投资活动产生的现金流量净额          -30,023,727.98      -55,762,317.63     25.738.589.65             46.16%
               取得借款收到的现金              40,000,000.00       50,000,000.00     -10,000,000.00             -20.00%
    分配股利、利润或偿付利息支付的现金        42,324,114.60       68,396,550.27     -26,072,435.67             -38.12%
           筹资活动产生的现金流量净额          -42,324,114.60      -53,396,550.27    11,072,435.67              20.74%16
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文
          现金及现金等价物净增加额                116,415,306.42    -123,966,490.46 240,381,796.88         193.91%
    C、现金流量表金额变动较大项目的变动原因:
    1)销售商品、提供劳务收到的现金较去年同期增长 24.36%,主要系报告期内公司货款回笼及时所致;
    2)收到其他与经营活动有关的现金较去年同期增长 22.10%,主要系报告期内往来款及其他较去年同期增
       长 143.07%所致;
    3)支付给职工以及为职工支付的现金较去年同期增长 39.62%,主要系报告期内公司新招聘一批员工和
       员工年度调薪的实施所致;
    4)经营活动产生的现金流量净额较上年同期增长 1374.77%,主要系公司报告期内货款回流及时导致现
       金流入增加,同时支付原材料的现金减少,而去年同期经营活动产生的现金流量净额为负数所致;
    5)处置固定资产、无形资产和其他长期资产所收回的现金净额较去年同期降低 100%,主要系报告期内
       处置固定资产、无形资产和其他长期资产较少所致;
    6)购建固定资产、无形资产和其他长期资产所支付的现金较去年同期降低 45.21%,主要系去年同期新
       增厂房建设款较大,而本期没有该笔款项所致;
    7)投资支付的现金较去年同期降低 98.43%,主要系报告期内购建固定资产、无形资产和其他长期资产所支付的现金相对较少,并由此影响投资活动产生的现金流量净额较去年同期增长 46.16%
    8)取得借款收到的现金较去年同期减少 20%,主要系报告期内公司向银行借款比去年同期减少所致;
    9)分配股利、利润或偿付利息支付的现金比去年同期减少 38.12%,主要系报告期内支付的 2011 年的现金股利比去年同期减少 33.33%所致;
    10)筹资活动产生的现金流量净额较去年同期相比增长 20.74%,主要系报告期内支付的现金股利较去年同期减少所致;
    11)现金及现金等价物净增加额较上年同期增长 193.91%,主要系报告期的经营活动产生的现金流量净额、投资活动产生的现金流量净额和筹资活动产生的现金流量净额三项指标都比去年同期增长所致。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 □√否公司主要子公司、参股公司的经营情况及业绩分析
                持股                                                        2012 年 1-6 月 2012 年 1-6 月 2012 年 1-6 月
    子公司名称               注册地    注册资本             经营范围              总资产        营业收入        净利润
               比例(%)
    中山市正盟               中山市小              生产、销售:燃气具(燃气热水 1,550,665.10
               100                  300 万                                                   56,346.05     -71,078.38
    厨卫电器有               榄镇                  器凭生产许可证经营),太阳能17
    中山华帝燃具股份有限公司                                                         2012 年半年度报告全文
    限公司                                           设备、家庭厨房用品,空气净化
                                                 器,烟雾净化器,家用电器及配
                                                 件。
                                                 销售燃气灶具、抽油烟机、燃气
    上海华帝厨                上海市闵
              90                       100 万    热水器、电热水器、太阳能热水 11,300,225.58 1,251,259.81          124,741.23
    卫有限公司                行区
                                                 器、消毒柜等
                                                 生产销售板式橱柜及其配套产中山市华帝
                          中山市小               品(含拉篮、吊挂件、抽屉导轨、
    集成厨房有    85                       1400 万                                  76,788,849.36 53,747,189.57 -1,449,658.72
                          榄镇                   橱柜功能件),五金制品。销售限公司
                                                 家用电器、燃气具、餐具。中山炫能燃
                          中山市小               燃气节能技术及产品开发;生
    气科技股份    56                       1300 万                                  37,518,218.83 26,572,802.35 6,314,034.32
                          榄镇                   产、销售:燃气用具有限公司
    广东德乾投               中山市小榄 5000 万
    资管理有限    90         镇                      企业股权投资、资本运作等       47,561,343.30           0        -1,109,706.85公司
                          上海市闵               燃气具,油烟机。燃气热水器、
    上海粤华厨                                       电热水器,太阳能热水器、消毒 30,625,069.68 24,825,568.53 -7,756,710.38卫有限公司
              100         行区         500 万
                                                 柜销售
                          杭州市拱               厨房用具、太阳能设备、家用电
    杭州粤迪厨                墅区                   器、五金交电的销售、投资管理、卫有限公司
              100                      300 万    其他无需报经审批的一切合法经 3,556,276.70       442,953.63       -693,761.89
                                                 营。
    中山市达伦                中山市小               销售:五金制品、塑料制品、家
    工贸有限公    40%         榄镇         300 万    用电器、日用百货。              4,602,824.59    5,662,524.73     401,026.83司可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
      公司面临的主要风险和困难有以下几方面:一是未来国内外经济发展态势不确定,且国家持续加强对房地产行业的调控的环境下,公司业绩将保持快速稳定增长面临较大阻力;二是原材料价格的波动和人力成本的上升将成为公司当前重要难题;三是厨卫行业竞争不断加剧,渠道竞争与价格竞争正在加速。1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                                      单位:元
                                                                         营业收入比上     营业成本比上
    分行业或分                                                                                                     毛利率比上年
                       营业收入           营业成本         毛利率(%)      年同期增减       年同期增减
       产品                                                                                                   同期增减(%)
                                                                              (%)             (%)分行业
    电器机械及
                    1,140,178,815.32    743,118,850.02          34.82%            35.60             38.15             -1.20%
    器材制造业分产品
    炉具                354,771,876.08     221,940,142.22          37.44%            50.72             25.00             12.87%
    烟机                430,705,872.30     265,136,757.46          38.44%            12.67             24.87             -6.02%18
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文
    热水器           250,898,576.23    195,803,977.37       21.96%                  39.03         38.90          0.07%
    其他             160,136,357.36    117,253,016.83       26.78%                  78.12        108.87        -10.78%
    内部抵消数        -56,333,866.65   -57,015,043.86       -1.21%                  19.32         16.22           2.7%
    合计            1,140,178,815.32   743,118,850.02       36.02%                  35.60         38.15         -1.20%主营业务分行业和分产品情况的说明
    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)。毛利率比上年同期增减幅度较大的原因说明
       炉具的毛利率比上年同期增长 12.87%,主要系报告期内炉具营业收入同比增长 50.72%远大于营业成本同比增长 25%的增幅,同时由于公司 2011 年上半年主推烟机产品,实行“买烟机送炉具”的套餐模式并搭配特制促销产品等营销政策,摊薄了炉具的毛利。而报告期内公司没有该项促销政策,因此上述综合因素导致炉具毛利率同比增长。
       烟机毛利率较去年同期降低 6.02%主要系报告期内公司五一期间实施全线产品终端五折促销政策所致。(2)主营业务分地区情况
                                                                                                             单位:元
                 地区                                营业收入                        营业收入比上年同期增减(%)
    华北地区                                                      130,012,973.07                                 19.76
    东北地区                                                       66,097,364.85                                 46.77
    华东地区                                                      317,551,573.59                                 37.60
    华中地区                                                      204,594,170.89                                 45.34
    华南地区                                                      151,881,734.73                                 25.14
    西南地区                                                      136,902,597.56                                 41.61
    西北地区                                                    79,682,457.41                                 55.96
    其他地区                                                       53,455,943.22                                 14.85
                 合计                                      1,140,178,815.32                                    35.60主营业务分地区情况的说明
      报告期内公司营业务收入较上年同期增长 29.73%,主要系公司以二十周年司庆为契机,出台实施“全线产品终端价格五折优惠活动”与“对经销商提货规模奖励赠品及售后服务用车”两大促销策略,促进了各区域经销商的积极性,提高了终端的销售业绩。主营业务构成情况的说明19
    中山华帝燃具股份有限公司                                                2012 年半年度报告全文(3)主营业务及其结构发生重大变化的原因说明□ 适用 □ √不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 □√不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 □√不适用2、与公允价值计量相关的内部控制制度情况√ 适用 □不适用与公允价值计量相关的项目
                                                                                                   单位:元
                                      本期公允价值变   计入权益的累计
    项目                        期初                                          本期计提的减值       期末
                                          动损益        公允价值变动金融资产
    其中:1.以公允价值计量且其变
                       3,991,520.00                                                         0动计入当期损益的金融资产
        其中:衍生金融资产
        2.可供出售金融资产金融资产小计金融负债投资性房地产生产性生物资产其他
    合计                  3,991,520.00                                                         0注: 1.上表中的“单位”应统一折算成人民币列示;2.“以公允价值计量且其变动计入当期损益的金融资产”中应包含衍生金融资产;3.“其他”中金额重大的项目,可以在表中单独列示;4.直接计入权益的累计公允价值变动;5.上表不存在必然的勾稽关系。20
    中山华帝燃具股份有限公司                                             2012 年半年度报告全文两年内对相同或类似项目均采用了估值技术确定公允价值,估值结果是否存在重大差异?如存在,请详细说明□ 是 √ 否3、持有外币金融资产、金融负债情况□ 适用 □√不适用(二)公司投资情况1、募集资金总体使用情况□ 适用 √不适用21
    中山华帝燃具股份有限公司   2012 年半年度报告全文2、募集资金承诺项目情况□ 适用 √不适用22
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用√ 不适用(四)对 2012 年 1-9 月经营业绩的预计2012 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2012 年 1-9 月归属于上市公司股东的净利润
                                            0                              至                  30%变动幅度2012 年 1-9 月归属于上市公司股东的净利润
                                            8,637                          至                  11,228变动区间(万元)2011 年 1-9 月归属于上市公司股东的净利润
                                            86,368,449.32(元)
                                            报告期内公司渠道沉降布局初见成效,新兴渠道搭建有序推进,传统渠
    业绩变动的原因说明                         道与新兴渠道的增长将促进公司销售规模的提升,由此提升了公司业绩
                                            增长。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用23
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文(八)公司现金分红政策的制定及执行情况
    1、公司制定的《利润分配制度》及《未来三年股东回报规划》已于 2012 年月日经第四届董事会第十四次会议审核,并报请公司 2012 第一次临时股东大会批准实施。上述制度及规划进一步明确了公司董事会、股东大会对利润分配尤其是现金分红事项的决策程序和机制,对既定利润分配政策尤其是现金分红政策作出调整的具体条件、决策程序和机制,以及为充分听取独立董事和中小股东意见所采取的措施;同时对公司的利润分配政策尤其是现金分红政策的具体内容,利润分配的形式,利润分配尤其是现金分红的期间间隔,现金分红的具体条件,发放股票股利的条件,各期现金分红最低比例等进行了详细规定。
    2、公司最近三年现金分红情况
                                             分红年度合并报表中     占合并报表中归属于上
      分红年度       现金分红金额(含税)    归属于上市公司股东     市公司股东的净利润的       年度可分配利润
                                                  的净利润                  比率
       2011 年               44,660,616.00         138,830,602.26                  32.17%        189,837,118.38
       2010 年               66,990,924.00         121,471,092.75                  55.15%         132,881,649.81
       2009 年               17,177,160.00          53,702,606.81                  31.99%          78,895,587.60
      最近三年累计现金分红金额占最近年均净利润的比例(%)                                              123.08%
    公司长期积极回报投资者,公司最近三年累计现金分红金额占最近年均净利润的比例为123.08%,并且均于股东大会审议通过后两个月内实施完成,符合有关法律法规及《公司章程》中规定。(九)利润分配或资本公积金转增预案□ 适用 □√不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 □√不适用(十一)内幕知情人登记管理制度的建立及执行情况
    公司 2010 年 3 月 7 日公司第三届董事会第十五次会议审议通过《内幕信息知情人登记管理制度》,该制度对内幕信息、内幕信息知情人的范围;内幕信息知情人的登记管理;内幕信息保密管理及责任追究等内容进行了明确的规定。
    公司内幕信息知情人对其知晓的内幕信息负有保密的责任,在内幕信息依法披露前,不得擅自以任何形式对外泄露,不得利用内幕信息买卖公司股票及其衍生品,或者建议他人买卖公司的股票及其衍生品。公司定期对内幕信息知情人买卖公司股票及其衍生品种的情况进行了自查,并按照规定在内幕信息依法公开披露后及时将内幕信息知情人档案报送相关监管部门。公司有专人负责对内幕信息知情人进行登记造册。报告期内公司未发生违反《内幕信息知情人登记管理制度》的情形。是否对内幕信息知情人买卖本公司股票及其衍生品种的自查情况及其责任追究24
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文□ 是 □√否上市公司及相关人员因内幕信息知情人登记管理制度执行或涉嫌内幕交易是否被监管部门采取监管措施及行政处罚□ 是 □√ 否(十二)其他披露事项
      一、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:
      2012 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、2012 年 3 月 8 日,公司第四届董事会第十一次会议在公司办公楼四楼会议室召开,会议应出席董事 9 人,实际出席董事 8 人(独立董事彭世尼先生因出差在外未能出席本次会议,已委托独立董事陈共荣先生代为表决)。会议由公司董事长黄文枝先生主持,参加会议的董事符合法定人数,会议的召集、召开与表决程序符合有关法律、法规及公司章程的有关规定,会议审议并通过了以下议案:
       1)   《2011 年年度总裁工作报告》;
       2)   《2011 年年度董事会工作报告》;
       3)   《2011 年年度财务决算报告》;
       4)   《2011 年度公司内部控制的自我评价报告》;
       5)   《2011 年度公司社会责任报告》;
       6)   《2011 年年度报告及年度报告摘要》;
       7)   《2011 年年度利润分配预案》;
       8)   《关于续聘审计机构的议案》;
       9)   《中山华帝燃具股份有限公司关于与重庆一能燃具有限公司 2012 年预计日常关联交易事项的议案》;
       10) 《中山华帝燃具股份有限公司关于与中山市百得厨卫有限公司 2012 年预计日常关联交易事项的议案》;
       11) 《中山华帝燃具股份有限公司关于与中山华帝取暖电器有限公司 2012 年预计日常关联交易事项的议案》;
       12) 《关于申请银行综合授信并授权公司董事长签署商业银行借款合同的议案》;
       13) 《关于申请利用自有闲置资金投资短期保本型银行理财产品的议案》;
       14) 《内幕信息知情人登记管理制度修订案》(2012 年 3 月修订);
       15) 《投资者关系管理制度修订案》(2012 年 3 月修订);
       16) 《独立董事工作制度修订案》(2012 年 3 月修订);
       17) 《信息披露管理制度修订案》(2012 年 3 月修订);25
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文
       18) 《关于修改〈公司章程〉的议案》;
       19) 《中山华帝燃具股份有限公司 2012 年度高管激励预案》;
       20) 《关于提请召开 2011 年年度股东大会的议案》。
       此次董事会决议公告刊登于 2012 年 3 月 12 日《中国证券报》、《证券时报》及巨潮资讯网站。
       2、2012 年 4 月 21 日,公司第四届董事会第十二次会议以通讯方式召开,会议应出席董事 9 人,实际出席董事 9 人。参加会议的董事符合法定人数,会议的召集、召开及表决程序符合《公司法》和《公司章程》的有关规定,会议审议并通过了以下议案:
      1)   《中山华帝燃具股份有限公司 2012 年第一季报报告正文》和《中山华帝燃具股份有限公司 2012 年第一季报报告
           全文》;
       上述报告刊登于 2012 年 4 月 24 日《中国证券报》、《证券时报》及巨潮资讯网站。
       3、2012 年 5 月 30 日,公司第四届董事会第十三次会议以通讯方式召开,会议应出席董事 9 人,实际参加董事 9 人。参加会议的董事符合法定人数,会议的召集、召开及表决程序符合《公司法》和《公司章程》的有关规定,会议审议并通过了以下议案:
      1)   《中山华帝燃具股份有限公司关于授权使用华帝商标的议案》;
      2)   《中山华帝燃具股份有限公司董事会秘书工作制度》;
      3)   《关于修订〈公司章程〉的议案》。
       上述报告刊登于 2012 年 5 月 31 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、法规的有规定,并按照《公司章程》及《董事会议事规则》的要求,认真履行股东大会授予的权利和义务,积极落实股东大会审议通过的各项决议。公司于 2012 年 4 月 7 日召开 2011 年年度股东大会,审议通过了《2011 年年度报告及年度报告摘要》、《2011 年年度董事会工作报告》、《2011 年年度监事会工作报告》、《2011年年度财务决算报告》、《关于续聘审计机构的议案》、《关于申请利用自有闲置资金投资短期保本型银行理财产品的议案》、《中山华帝燃具股份有限公司关于与中山百得厨卫有限公司 2012 年预计日常关联交易的议案》、《中山华帝燃具股份有限公司关于与重庆一能燃具有限公司 2012 年预计日常关联交易的议案》、《中山华帝燃具股份有限公司关于与中山华帝取暖电器有限公司 2012 年预计日常关联交易的议案》、《关于修订〈公司章程〉的议案》、《2011 年年度利润分配预案》。决议自通过之日起予以实施,并授权公司董事会办理实施利润分配的具体事宜,公司董事会于 2012 年 4 月 24 日实施 2011 年26
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文利润分配方案,向股权登记日登记在册的全体股东每 10 股送红股 1 股派发现金红利 2 元(含税,扣税后,个人、证券投资基金、合格境外机构投资者实际每 10 股派 1.7 元;对于 QFII、RQFII 外的其他非居民企业,本公司未代扣代缴所得税,由纳税人在所得发生地缴纳),合计分配利润 66,990,924 元。(十三)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 □√不适用
                                           七、重要事项(一)公司治理的情况
    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》和其他相关法律法规的要求,不断完善公司的法人治理结构,分别对《关联交易准则》、《募集资金管理办法》、《内幕信息保密制度》和《对外投资管理制度》进行了修订,以保证公司规范运作,促进公司健康发展。
    (一)关于股东和股东大会:公司严格按照《上市公司股东大会规则》、《公司章程》、《股东大会议事规则》等规定和要求,规范地召集、召开股东大会。公司能够确保所有股东、特别是中小股东享有平等地位,确保所有股东能充分行使自己的权利,不存在损害中小股东利益的情形。
    (二)关于公司与控股股东:公司具有独立的生产经营能力,独立的产供销体系,公司业务、资产、人员、机构、财务等方面均独立于控股股东及主要股东。公司控股股东严格按照《上市公司治理准则》、《深圳证券交易所股票上市规则》、《公司章程》规范自己的行为,通过股东大会行使股东权利,没有超越股东大会直接或间接干预公司的决策和经营活动。
    (三)关于董事与董事会:公司目前有九名董事,其中独立董事三名,占全体董事的三分之一。董事会的人数及人员构成符合法律法规和《公司章程》等的要求。公司严格按照《公司章程》、《董事会议事规则》等规定,召开董事会。全体董事能够勤勉尽责,维护公司和股东的合法权益。
    (四)关于监事和监事会:公司目前有五名监事,其中职工监事两名,占全体监事的三分之一。监事会的人数及人员构成符合法律法规和《公司章程》等的要求。监事会严格按照《公司章程》、《监事会议事规则》等规定,召开监事会。全体监事认真履行职责,勤勉尽责的对治理及董事、高级管理人员履行职责的合法合规性进行监督,维护公司及股东的合法权益。
    (五)关于信息披露与透明度:公司根据《深圳证券交易所股票上市规则》、《上市公司信息披露管理办法》、《公司章程》以及公司《信息披露管理办法》等相关法规制度的规定,认真履行信息披露义务。公司指定董事会秘书负责信息披露工作,设立专门机构并配备了相应人员,真实、准确、及时、公平、完整地披露有关信息,确保公司所有股东能够以平等的机会获得信息。公司指定《证券时报》、《中国证券报》和巨潮资讯网(http://www.cninfo.com.cn)为公司信息披露的指定报纸和网站。27
    中山华帝燃具股份有限公司                                   2012 年半年度报告全文(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□√ 适用 □ 不适用
    2011年年度权益分派方案已获2012年4月7日召开的2011年年度股东大会审议通过,方案为:以公司现有总股本223,303,080股为基数,向全体股东每10股送红股1.00股,派2.00元人民币现金(含税)。权益分派已于2012年4月24日实施完毕。28
    中山华帝燃具股份有限公司   2012 年半年度报告全文(三)重大诉讼仲裁事项□ 适用 □√不适用29
    中山华帝燃具股份有限公司                               2012 年半年度报告全文(四)破产重整相关事项□ 适用 □√不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况□ 适用 √ 不适用持有非上市金融企业股权情况的说明4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项30
    中山华帝燃具股份有限公司   2012 年半年度报告全文1、收购资产情况□适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明31
    中山华帝燃具股份有限公司                                   2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易32
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文1、与日常经营相关的关联交易□√适用 □ 不适用
                                                                                                占同类                                         市场   交易价格与
                             关联交易类   关联交易内   关联交易定   关联交易价   关联交易金     交易金    关联交易结算方                       价格   市场参考价
    关联交易方      关联关系                                                                                                  对公司利润的影响
                                 型           容         价原则     格(万元)   额(万元)     额的比          式                             (万   格差异较大
                                                                                                例(%)                                          元)     的原因
    重庆一能      公司关键管                                                                                                  2012 年上半年销售
                                          销售公司产
    燃具有限公    理人员控制     购销商品                   市场价                     10,768.95      9.44   电汇、银行汇票   金额占全年预计交           不适用
    司            的其他企业                     品                                                                           易金额的 42%
               公司关键管                                                                                                  2012 年上半年销售
    重庆适时燃                               销售公司产
               理人员控制     购销商品                   市场价                                           电汇、银行汇票   金额占全年预计交           不适用具公司
               的其他企业                     品                                                   0.28                    易金额的 1.3%
                                                                                      327.28
               与本公司股                                                                                                  2012 年上半年销售
    中山百得厨                               销售公司产
               东关系密切     购销商品                   市场价                                           电汇、银行汇票   金额占全年预计交           不适用卫有限公司
               的家庭成员                     品                                                   0.02                    易金额的 0.1%
                                                                                       24.76
               与本公司股                                                                                                  2012 年上半年采购中山百得厨
               东关系密切     委托生产     生产商品      市场价                                           电汇、银行汇票   金额占全年预计交           不适用卫有限公司
               的家庭成员                                                           12,335.83     16.62                    易金额的 48%
    中山华帝取                                                                                                                2012 年上半年采购
                同一实际控
    暖电器有限                   购销商品     采购物料      市场价                                           电汇、银行汇票   金额占全年预计交           不适用
                     制人
    公司                                                                                 220.98       0.30                    易金额的 25.9%
    合计                                                                   --        23,677.8      26.66           --                --            --        --
    大额销货退回的详细情况                                不适用33
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文
                                                            1、公司专注于生产中高端灶具和烟机,而将中低端的灶具和烟机外发给外协厂加工制造,百得厨卫作为公司稳定的
                                                        供应商之一,与公司有着良好的合作关系。百得厨卫能够为公司产品输出提供强大的支持,并服从公司的供应商管理制度,
                                                        不存在产品质量不符合规定和定价不公允的情形。寻求替代供应商,需要花费大量的人力和物力去磨合,使之适应公司的
                                                        制造管理体系、销售体系和品质要求,而且如果新供应商的采购规模太大,不利于降低采购成本,因此公司对百得厨卫的
                                                        采购符合公司发展需要。
                                                            2、重庆一能(含重庆适时)代理销售华帝品牌产品已有10余年市场运作经验,熟悉川渝地区的厨卫产品销售情况,
                                                        目前重庆一能为公司在川渝地区一级经销商,重庆适时为公司控股子公司集成厨房公司的川渝橱柜经销商,且重庆一能、关联交易的必要性、持续性、选择与关联方(而非市场其他
                                                        重庆适时在川渝地区代理销售华帝品牌产品的规模一直稳中有升,重庆一能(含重庆适时)与公司及集成厨房公司形成了交易方)进行交易的原因
                                                        良好的代理合作关系,便于公司扩展西南地区的市场份额,目前尚无其他有力竞争者替代。
                                                            3、公司专注于灶具、烟机等产品的生产销售,为了提高公司产品对厨卫市场的渗透,公司采取以浴霸、集成吊顶为
                                                        公司赠品的方式进行推广,而取暖电器一直从事浴霸、集成吊顶等产品的生产销售,能够为公司烟机、灶具提供厨卫配套
                                                        产品,给公司开拓厨卫市场提供补充,且其产品品质、产品品类均能满足公司的需求。取暖电器的报价已按照公司核价制
                                                        度和流程进行审核,交易价格公允。另公司对取暖电器的2012年上半年采购额约占公司全年对外采购总额的0.30%,异地
                                                        采购不具有采购规模,因此公司与取暖电器的交易是为满足公司正常业务开展而必要发生的。
                                                             1、百得厨卫的供应商资格评定符合公司《供应商考核制度》要求,其产品供应定价符合市场原则,并且百得厨卫能
    关联交易对上市公司独立性的影响                         够依据公司《质量保证协议》和《OEM产品质量违约规定》及合同相关条款承担违约责任。因此,公司与百得厨卫的关联
                                                        交易在重大方面能够保证独立性。34
    中山华帝燃具股份有限公司                                                2012 年半年度报告全文
                                                               2、重庆一能(含重庆适时)年度销售额一直居于公司经销商销售规模首位。业务上,公司对包括重庆一能(含重庆
                                                        适时)在内的主要经销商客观上已形成一定程度的依赖关系。目前,刘伟先生为公司高级管理人员,主要工作职责为依据
                                                        公司发展战略和年度经营计划,组织开展渠道管理、市场推广、价格控制、业务拓展、太阳能业务、销售费用控制、客户
                                                        关系管理、售后服务以及分销物流等工作,能对公司的营销政策施加重大影响,对涉及重庆一能(含重庆适时)的所有营
                                                        销政策、定价政策和结算方式等应予以回避表决,凡涉及与重庆一能(含重庆适时)之间的交易事项(包括但不限于销售
                                                        政策变动、返利及各种奖励政策、资金授信等)均需提交董事会审议,并提交股东大会批准后方可执行。因此,公司与重
                                                        庆一能(含重庆适时)的关联交易在重大方面能够保证独立性。
                                                            3、取暖电器为公司提供浴霸、集成吊顶等产品,近两年供货金额均在200-400万元之间,公司与取暖电器的交易按照市
                                                        场交易原则进行,不存在公司依赖取暖电器的情形。取暖电器的供应商资格评定符合公司《供应商考核制度》要求,其产
                                                        品供应定价符合市场原则,并且取暖电器能够依据公司《质量保证协议》和《OEM产品质量违约规定》及合同相关条款承
                                                        担违约责任。
                                                              公司与上述关联方均属于长期合作,已形成了比较稳定的合作关系,客观上形成了一定程度的依赖,但同时公司作为
                                                        上述关联方的重要客户(或供货方)也使得关联方对公司形成了较强的依赖性。公司通过《供应商考核制度》、《质量保证公司对关联方的依赖程度,以及相关解决措施(如有)
                                                        协议》、《OEM 产品质量违约规定》、《经销商管理制度》等一系列较完善的内控制度能够有效的约束关联方,并能够在重大
                                                        方面保证独立性。
                                                        1、百得厨卫:2012 年预计交易金额为 30,000 万元,2012 年 1-6 月累计交易金额 12,360.59 万元;2、重庆一能:2012 年预按类别对本期将发生的日常关联交易进行总金额预计的,在
                                                        计交易金额为 29,500 万元,2012 年 1-6 月累计交易金额 10,514.41 万元;3、取暖电器:2012 年预计交易金额 1,000 万元,报告期内的实际履行情况
                                                        2012 年 1-6 月累计交易金额 220.98 万元。
    关联交易的说明                                         -35
    中山华帝燃具股份有限公司                                             2012 年半年度报告全文2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用36
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况□ 适用 √ 不适用37
    中山华帝燃具股份有限公司   2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用38
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文4、日常经营重大合同的履行情况5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项□ 适用 √ 不适用2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                           单位:元
                           项目                             本期                    上期
    1.可供出售金融资产产生的利得(损失)金额                              0                        0
    减:可供出售金融资产产生的所得税影响                                  0                        0
    前期计入其他综合收益当期转入损益的净额                                0                        0
    小计                                                                  0                        0
    2.按照权益法核算的在被投资单位其他综合收益中所享有的份额              0                        0减:按照权益法核算的在被投资单位其他综合收益中所享有的份
                                                                       0                        0额产生的所得税影响
    前期计入其他综合收益当期转入损益的净额                                0                        0
    小计                                                                  0                        0
    3.现金流量套期工具产生的利得(或损失)金额                            0                        0
    减: 现金流量套期工具产生的所得税影响                                 0                        0
    前期计入其他综合收益当期转入损益的净额                                0                        0
    转为被套期项目初始确认金额的调整额                                    0                        0
    小计                                                                  0                        039
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文
    4.外币财务报表折算差额                                                           0                      0
    减:处置境外经营当期转入损益的净额                                               0                      0
    小计                                                                             0                      0
    5.其他                                                                           0                      0
    减:由其他计入其他综合收益产生的所得税影响                                       0                      0
    前期其他计入其他综合收益当期转入损益的净额                                       0                      0
    小计                                                                             0                      0
    合计                                                                             0                      0(十四)报告期内接待调研、沟通、采访等活动登记表
                                              接待对象类                               谈论的主要内容及提
    接待时间         接待地点    接待方式                         接待对象
                                                  型                                          供的资料
                                              机构投资者   国海证券股份有限公司、海   探讨公司发展战略,
    2012年5月4日          公司      实地调研                  通证券股份有限公司、广东   解答已披露信息中
                                                           新价值投资有限公司         的相关事项
                                              机构投资者                              探讨公司发展战略,
    2012年5月8日          公司      实地调研                  广发证券股份有限公司       解答已披露信息中
                                                                                      的相关事项
                                              机构投资者                              探讨公司发展战略,
                                                           国金证劵股份有限公司、泰
    2012年5月10日         公司      实地调研                                             解答已披露信息中
                                                           康资产管理有限责任公司
                                                                                      的相关事项
                                              机构投资者                              探讨公司发展战略,
    2012年5月29日         公司      实地调研                  天向投资顾问有限公司       解答已披露信息中
                                                                                      的相关事项(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 □√否(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 □ √不适用(十七)其他重大事项的说明□ 适用 □ √不适用40
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
              事项            刊载的报刊名称及版面       刊载日期           刊载的互联网网站及检索路径
                                                                           巨潮资讯网
    中山华帝燃具股份有限公        证券时报、                              http://www.cninfo.com.cn/fin
                                                     2012 年 1 月 4 日
    司重大资产重组进展公告        中国证券报                              alpage/2012-01-04/60392544.P
                                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公        证券时报、                              http://www.cninfo.com.cn/fin
                                                     2012 年 1 月 9 日
    司重大资产重组进展公告        中国证券报                              alpage/2012-01-09/60416348.P
                                                                           DF
    中山华帝燃具股份有限公                                                巨潮资讯网
    司关于停止筹划重大资产        证券时报、                              http://www.cninfo.com.cn/fin
                                                     2012 年 1 月 12 日
    重组事项暨股票复牌的公        中国证券报                              alpage/2012-01-12/60434280.P
              告                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公
                                   证券时报、                              http://www.cninfo.com.cn/fin
    司关于延迟披露2011年年                          2012 年 2 月 16 日
                                   中国证券报                              alpage/2012-02-16/60550954.P
          度报告的公告
                                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公        证券时报、                              http://www.cninfo.com.cn/fin
                                                     2012 年 2 月 17 日
       司2011年度业绩快报          中国证券报                              alpage/2012-02-17/60552103.P
                                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公        证券时报、                              http://www.cninfo.com.cn/fin
                                                     2012 年 3 月 12 日
    司 2011 年年度报告摘要        中国证券报                              alpage/2012-03-12/60651162.P
                                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公
                                   证券时报、                              http://www.cninfo.com.cn/fin
    司第四届董事会第十一次                          2012 年 3 月 12 日
                                   中国证券报                              alpage/2012-03-12/60651165.P
          会议决议公告
                                                                           DF
                                                                           巨潮资讯网
    中山华帝燃具股份有限公
                                   证券时报、                              http://www.cninfo.com.cn/fin
    司第四届监事会第八次会                          2012 年 3 月 12 日
                                   中国证券报                              alpage/2012-03-12/60651167.P
           议决议公告
                                                                           DF
    中山华帝燃具股份有限公        证券时报、        2012 年 3 月 12 日    巨潮资讯网41
    中山华帝燃具股份有限公司                                  2012 年半年度报告全文
    司关于与重庆一能燃具有   中国证券报                         http://www.cninfo.com.cn/fin
    限公司2012年预计日常关                                      alpage/2012-03-12/60651176.P
          联交易的公告                                           DF
    中山华帝燃具股份有限公                                      巨潮资讯网
    司关于与中山市百得厨卫   证券时报、                         http://www.cninfo.com.cn/fin
                                           2012 年 3 月 12 日
    有限公司2012年预计日常   中国证券报                         alpage/2012-03-12/60651177.P
         关联交易的公告                                          DF
    中山华帝燃具股份有限公                                      巨潮资讯网
    司关于与中山华帝取暖电   证券时报、                         http://www.cninfo.com.cn/fin
                                           2012 年 3 月 12 日
    器有限公司2012年预计日   中国证券报                         alpage/2012-03-12/60651178.P
        常关联交易的公告                                         DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司董事会关于召开2011年                2012 年 3 月 12 日
                              中国证券报                         alpage/2012-03-12/60651166.P
    年度股东大会的通知公告
                                                                 DF
    中山华帝燃具股份有限公                                      巨潮资讯网
    司董事会关于拟利用自有   证券时报、                         http://www.cninfo.com.cn/fin
                                           2012 年 3 月 12 日
    闲置资金投资短期保本型   中国证券报                         alpage/2012-03-12/60651179.P
        银行理财产品公告                                         DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司 关于举行 2011 年年度报                 2012 年 3 月 14 日
                              中国证券报                         alpage/2012-03-14/60666027.P
       告网上说明会的公告
                                                                 DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司2011年年度股东大会决                2012 年 4 月 10 日
                              中国证券报                         alpage/2012-04-10/60803642.P
            议公告
                                                                 DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司关于控股股东股权质押                2012 年 4 月 13 日
                              中国证券报                         alpage/2012-04-13/60822968.P
            的公告
                                                                 DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司2011年年度权益分派实                2012 年 4 月 18 日
                              中国证券报                         alpage/2012-04-18/60848218.P
            施公告
                                                                 DF
                                                                 巨潮资讯网
    中山华帝燃具股份有限公
                              证券时报、                         http://www.cninfo.com.cn/fin
    司2012年第一季度季度报                2012 年 4 月 24 日
                              中国证券报                         alpage/2012-04-24/60888507.P
            告正文
                                                                 DF
    中山华帝燃具股份有限公   证券时报、                         巨潮资讯网
                                            2012 年 5 月 31
    司第四届董事会第十三次   中国证券报                         http://www.cninfo.com.cn/fin42
    中山华帝燃具股份有限公司                                                   2012 年半年度报告全文
        会议决议公告                                                              alpage/2012-05-31/61068208.P
                                                                                  DF
                                          八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 中山华帝燃具股份有限公司
                                                                                                          单位: 元
                项目               附注                期末余额                            期初余额流动资产:
    货币资金                                                 437,826,093.30                       320,141,144.05
    结算备付金
    拆出资金
    交易性金融资产                                                        0.00                         3,991,520.00
    应收票据                                                 109,342,167.36                          112,511,419.06
    应收账款                                                     92,854,769.67                       77,579,806.96
    预付款项                                                     82,504,199.18                       48,547,512.34
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                              0.00                                 0.0043
    中山华帝燃具股份有限公司                  2012 年半年度报告全文
    应收股利                             0.00                                0.00
    其他应收款                 17,271,009.80                       20,239,659.54
    买入返售金融资产
    存货                      110,840,315.71                      112,676,780.05
    一年内到期的非流动资产
    其他流动资产                3,828,661.81                        1,775,307.75
    流动资产合计                   854,467,216.83                      697,463,149.75非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资               28,139,435.32                       27,853,024.58
    投资性房地产
    固定资产                  410,123,609.91                      405,094,376.86
    在建工程                    6,081,971.84                        3,951,565.70
    工程物资                             0.00                                0.00
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                   76,390,357.41                       75,534,990.34
    开发支出
    商誉
    长期待摊费用               17,929,253.08                       18,791,625.57
    递延所得税资产              4,588,184.43                        4,588,184.43
    其他非流动资产                       0.00                                0.00
    非流动资产合计                 543,252,811.99                      535,813,767.48
    资产总计                      1,397,720,028.82                    1,233,276,917.23流动负债:
    短期借款                   40,000,000.00                       40,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债                       0.00                                0.0044
    中山华帝燃具股份有限公司                2012 年半年度报告全文
    应付票据                  85,898,260.70                     80,909,185.88
    应付账款                 335,285,628.05                    277,581,202.66
    预收款项                  87,296,593.41                     95,394,241.95
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬              14,566,445.33                     21,614,401.94
    应交税费                  36,527,572.19                     18,767,171.91
    应付利息                           0.00                              0.00
    应付股利                           0.00                              0.00
    其他应付款                40,381,136.07                     21,937,651.40
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债             0.00                              0.00
    其他流动负债             171,684,514.49                    113,311,011.81
    流动负债合计                  811,640,150.24                    669,514,867.55非流动负债:
    长期借款                           0.00                              0.00
    应付债券
    长期应付款
    专项应付款                 5,111,969.95                      3,750,270.00
    预计负债                           0.00                              0.00
    递延所得税负债
    其他非流动负债              500,000.00                        500,000.00
    非流动负债合计                  5,611,969.95                      4,250,270.00
    负债合计                      817,252,120.19                    673,765,137.55所有者权益(或股东权益):
    实收资本(或股本)       245,633,388.00                    223,303,080.00
    资本公积                  65,654,127.54                     65,654,127.54
    减:库存股
    专项储备
    盈余公积                  63,309,397.71                     63,309,397.71
    一般风险准备45
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文
       未分配利润                                             185,777,740.66                       189,837,118.38
       外币报表折算差额
    归属于母公司所有者权益合计                                    560,374,653.91                       542,103,723.63
       少数股东权益                                              20,093,254.72                       17,408,056.05
    所有者权益(或股东权益)合计                                  580,467,908.63                       559,511,779.68负债和所有者权益(或股东权益)
                                                            1,397,720,028.82                      1,233,276,917.23总计
    法定代表人:黄文枝                      主管会计工作负责人:关锡源                      会计机构负责人:石晓梅2、母公司资产负债表
                                                                                                         单位: 元
                  项目           附注                 期末余额                            期初余额流动资产:
       货币资金                                               391,743,539.25                       269,606,953.94
       交易性金融资产
       应收票据                                                  97,994,945.88                     106,425,047.36
       应收账款                                               127,381,766.49                         90,870,731.37
       预付款项                                                  78,467,460.00                       46,875,938.06
       应收利息
       应收股利
       其他应收款                                                 3,721,313.27                        9,866,916.94
       存货                                                      75,991,015.43                       76,939,194.13
       一年内到期的非流动资产
       其他流动资产                                               1,875,698.63                        1,025,109.98
    流动资产合计                                                  777,175,738.95                       601,609,891.78非流动资产:
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资                                              76,597,935.32                       76,437,524.58
       投资性房地产
       固定资产                                               387,489,968.49                       383,619,026.19
       在建工程                                                   6,068,296.63                        3,951,565.70
       工程物资46
    中山华帝燃具股份有限公司                  2012 年半年度报告全文
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                   67,543,886.36                       66,916,184.21
    开发支出
    商誉
    长期待摊费用               14,483,203.37                       15,316,895.61
    递延所得税资产              4,228,981.12                        4,228,981.12
    其他非流动资产
    非流动资产合计                 556,412,271.29                      550,470,177.41
    资产总计                      1,333,588,010.24                    1,152,080,069.19流动负债:
    短期借款                   40,000,000.00                       40,000,000.00
    交易性金融负债
    应付票据                   86,491,246.84                       80,909,185.88
    应付账款                  325,835,798.13                      255,107,267.37
    预收款项                   53,942,236.18                       68,579,235.76
    应付职工薪酬               10,573,254.77                       14,847,289.81
    应交税费                   33,730,086.61                       15,756,024.69
    应付利息
    应付股利
    其他应付款                 29,065,546.80                        9,030,846.58
    一年内到期的非流动负债
    其他流动负债              168,711,420.57                      109,401,523.72
    流动负债合计                   748,349,589.90                      593,631,373.81非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款                   5,011,969.95                       3,650,270.00
    预计负债
    递延所得税负债
    其他非流动负债                500,000.00                          500,000.00
    非流动负债合计                    5,511,969.95                       4,150,270.0047
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文
    负债合计                                       753,861,559.85                        597,781,643.81所有者权益(或股东权益):
       实收资本(或股本)                      245,633,388.00                        223,303,080.00
       资本公积                                    65,654,127.54                       65,654,127.54
       减:库存股
       专项储备
       盈余公积                                    54,053,661.57                       54,053,661.57
       一般风险准备
       未分配利润                              214,385,273.28                        211,287,556.27
       外币报表折算差额
    所有者权益(或股东权益)合计                   579,726,450.39                        554,298,425.38负债和所有者权益(或股东权益)
                                              1,333,588,010.24                      1,152,080,069.19总计3、合并利润表
                                                                                           单位: 元
                  项目           附注   本期金额                            上期金额
    一、营业总收入                                1,176,451,563.56                       906,837,089.96
       其中:营业收入                         1,176,451,563.56                       906,837,089.96
            利息收入
            已赚保费
            手续费及佣金收入二、营业总成本
       其中:营业成本                          771,465,596.42                        604,432,854.21
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加                          7,347,988.14                        4,803,086.42
            销售费用                           243,174,771.70                        164,676,043.6348
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文
             管理费用                                         83,209,926.01                    72,210,470.49
             财务费用                                         -1,258,540.22                    -1,575,414.32
             资产减值损失
       加   :公允价值变动收益(损
                                                                       0.00                             0.00失以“-”号填列)
             投资收益(损失以“-”
                                                                109,183.89                          4,311.83号填列)
             其中:对联营企业和合营企业的投资收益
             汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                            72,621,005.40                    62,294,361.36
       加   :营业外收入                                       6,732,577.01                     6,146,402.06
       减   :营业外支出                                        270,924.03                       337,310.17
             其中:非流动资产处置
                                                                149,859.88                       212,799.99损失四、利润总额(亏损总额以“-”号
                                                              79,082,658.38                    68,103,453.25填列)
       减:所得税费用                                         13,465,913.43                    10,835,962.40
    五、净利润(净亏损以“-”号填列)                            65,616,744.95                    57,267,490.85
       其中:被合并方在合并前实现
                                                                       0.00的净利润
       归属于母公司所有者的净利
                                                              62,931,546.28                    55,635,349.94润
       少数股东损益                                            2,685,198.67                     1,632,140.91
    六、每股收益:                                          --                                --
       (一)基本每股收益                                            0.256                            0.226
       (二)稀释每股收益                                            0.256                            0.226七、其他综合收益
    八、综合收益总额                                              65,616,744.95                    57,267,490.85
       归属于母公司所有者的综合
                                                              62,931,546.28                    55,635,349.94收益总额
       归属于少数股东的综合收益
                                                               2,685,198.67                     1,632,140.91总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元。
    法定代表人:黄文枝                    主管会计工作负责人:关锡源                     会计机构负责人:石晓梅49
    中山华帝燃具股份有限公司                                                2012 年半年度报告全文4、母公司利润表
                                                                                                       单位: 元
               项目                  附注       本期金额                                上期金额
    一、营业收入                                                1,128,711,714.17                     855,713,984.71
    减:营业成本                                            748,749,795.89                      583,724,065.30
         营业税金及附加                                        6,710,382.86                         4,373,382.71
         销售费用                                            222,957,609.14                      147,011,251.45
         管理费用                                             74,178,674.44                        65,362,857.17
         财务费用                                              -1,236,547.49                       -1,205,126.87
         资产减值损失
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                                 160,410.74                             4,311.83填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                            76,512,210.07                        56,451,866.78
    加:营业外收入                                            6,168,777.19                         5,769,635.23
    减:营业外支出                                              252,070.32                          123,865.77
         其中:非流动资产处置损
                                                                 135,070.32                          101,203.08失三、利润总额(亏损总额以“-”号
                                                              82,428,916.94                        62,097,636.24填列)
    减:所得税费用                                           12,340,275.93                         9,313,998.66
    四、净利润(净亏损以“-”号填列)                            70,088,641.01                        52,783,637.58
    五、每股收益:                                         --                                  --
    (一)基本每股收益                                                0.29                                 0.21
    (二)稀释每股收益                                                0.29                                 0.21六、其他综合收益
    七、综合收益总额                                              70,088,641.01                        52,783,637.585、合并现金流量表
                                                                                                       单位: 元
                   项目                     本期金额                                  上期金额一、经营活动产生的现金流量:50
    中山华帝燃具股份有限公司                               2012 年半年度报告全文
    销售商品、提供劳务收到的现金    995,863,128.14                            800,792,031.81
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金     14,162,943.93                             11,599,829.06
    经营活动现金流入小计                1,010,026,072.07                           812,391,860.87
    购买商品、接受劳务支付的现金    503,247,022.44                            525,164,392.55
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     104,568,409.63                             74,893,149.81金
    支付的各项税费                    76,609,117.11                            65,739,643.19
    支付其他与经营活动有关的现金    136,838,373.89                            161,402,297.88
    经营活动现金流出小计                 821,262,923.07                            827,199,483.43
    经营活动产生的现金流量净额           188,763,149.00                            -14,807,622.56二、投资活动产生的现金流量:
    收回投资收到的现金                3,904,500.00
    取得投资收益所收到的现金             35,793.15
    处置固定资产、无形资产和其他
                                             180.00                             14,046,300.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额51
    中山华帝燃具股份有限公司                               2012 年半年度报告全文
       收到其他与投资活动有关的现金             0.00
    投资活动现金流入小计                    3,940,473.15                            14,046,300.00
       购建固定资产、无形资产和其他
                                       33,838,201.13                            61,758,617.63长期资产支付的现金
       投资支付的现金                    126,000.00                               8,050,000.00
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金             0.00
    投资活动现金流出小计                   33,964,201.13                            69,808,617.63
    投资活动产生的现金流量净额            -30,023,727.98                            -55,762,317.63三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                         5,000,000.00
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金              40,000,000.00                            50,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金             0.00
    筹资活动现金流入小计                   40,000,000.00                            55,000,000.00
       偿还债务支付的现金              40,000,000.00                            40,000,000.00
       分配股利、利润或偿付利息支付
                                       42,324,114.60                            68,396,550.27的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金             0.00
    筹资活动现金流出小计                   82,324,114.60                           108,396,550.27
    筹资活动产生的现金流量净额            -42,324,114.60                            -53,396,550.27四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额          116,415,306.42                           -123,966,490.46
       加:期初现金及现金等价物余额   299,582,535.35                           360,890,723.85
    六、期末现金及现金等价物余额          415,997,841.77                           236,924,233.396、母公司现金流量表
                                                                                    单位: 元52
    中山华帝燃具股份有限公司                                        2012 年半年度报告全文
               项目                 本期金额                                  上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金              928,232,773.71                            721,526,711.98
    收到的税费返还
    收到其他与经营活动有关的现金               11,407,754.65                             11,661,460.07
    经营活动现金流入小计                           939,640,528.36                            733,188,172.05
    购买商品、接受劳务支付的现金              468,488,875.48                            494,589,296.61
    支付给职工以及为职工支付的现
                                                84,268,806.32                             60,242,249.58金
    支付的各项税费                             68,017,102.47                             56,490,953.70
    支付其他与经营活动有关的现金              129,196,194.99                            143,891,951.51
    经营活动现金流出小计                           749,970,979.26                            755,214,451.40
    经营活动产生的现金流量净额                     189,669,549.10                            -22,026,279.35二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                                                                          14,000,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                     0.00                             14,000,000.00
    购建固定资产、无形资产和其他
                                                26,478,492.02                             49,708,921.04长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                            26,478,492.02                             49,708,921.04
    投资活动产生的现金流量净额                     -26,478,492.02                            -35,708,921.04三、筹资活动产生的现金流量:
    吸收投资收到的现金                         40,000,000.00                             50,000,000.00
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金53
    中山华帝燃具股份有限公司                                                          2012 年半年度报告全文
    筹资活动现金流入小计                                              40,000,000.00                                   50,000,000.00
       偿还债务支付的现金                                         40,000,000.00                                   40,000,000.00
       分配股利、利润或偿付利息支付
                                                                  42,324,114.60                                   68,396,550.27的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                              82,324,114.60                                 108,396,550.27
    筹资活动产生的现金流量净额                                       -42,324,114.60                                   -58,396,550.27四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                     120,866,942.48                                -116,131,750.66
       加:期初现金及现金等价物余额                              249,048,345.24                                 278,545,110.18
    六、期末现金及现金等价物余额                                     369,915,287.72                                 162,413,359.527、合并所有者权益变动表本期金额
                                                                                                                      单位: 元
                                                                         本期金额
                                                  归属于母公司所有者权益
             项目                                                                                         少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                              其他      权益        益合计
                                         积      股      备         积      险准备     利润
                             股本)
                             223,303 65,654,1                     63,309,             189,837, 17,408,0 17,408,05 559,511,77一、上年年末余额
                              ,080.00    27.54                     397.71              118.38     56.05        6.05        9.68
       加:会计政策变更
           前期差错更正
           其他
                             223,303 65,654,1                     63,309,             189,837,            17,408,05 559,511,77二、本年年初余额
                              ,080.00    27.54                     397.71              118.38                  6.05        9.68
    三、本期增减变动金额(减少 22,330,                                                    -4,059,3            2,685,198 20,956,128
    以“-”号填列)              308.00                                                    77.72                   .67          .95
                                                                                      62,931,5            2,685,198 65,616,744(一)净利润
                                                                                        46.28                   .67          .95(二)其他综合收益
                                                                                      62,931,5            2,685,198 65,616,744上述(一)和(二)小计
                                                                                        46.28                   .67          .95
    (三)所有者投入和减少资本      0.00      0.00    0.00    0.00       0.00      0.00       0.00     0.00        0.00        0.0054
    中山华帝燃具股份有限公司                                                         2012 年半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                22,330,                                                -66,990,                        -44,660,61
    (四)利润分配                              0.00    0.00    0.00     0.00       0.00                0.00        0.00
                                 308.00                                                 924.00                              6.001.提取盈余公积
                                22,330,                                                -66,990,                        -44,660,612.提取一般风险准备
                                 308.00                                                 924.00                              6.003.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转           0.00     0.00    0.00    0.00     0.00       0.00       0.00     0.00        0.00        0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                245,633 65,654,1                   63,309,             185,777,            20,093,25 580,467,90四、本期期末余额
                                ,388.00    27.54                   397.71               740.66                  4.72        8.63上年金额
                                                                                                                       单位: 元
                                                                         上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                                     少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                            其他      权益        益合计
                                           积      股      备       积       险准备     利润
                                股本)
                                223,303 65,654,1                   48,425,             132,881, 8,384,81 8,384,812 478,648,85一、上年年末余额
                                ,080.00    27.54                   188.02               649.81      2.23         .23        7.60
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更55
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文
          前期差错更正
          其他
                             223,303 65,654,1                 48,425,          132,881,          8,384,812 478,648,85二、本年年初余额
                             ,080.00   27.54                  188.02            649.81                 .23        7.60
    三、本期增减变动金额(减少                                    14,884,          56,955,4          9,023,243 80,862,922
    以“-”号填列)                                              209.69             68.57                 .82          .08
                                                                               138,830,          4,023,243 142,853,84(一)净利润
                                                                                602.26                 .82        6.08(二)其他综合收益
                                                                               138,830,          4,023,243 142,853,84上述(一)和(二)小计
                                                                                602.26                 .82        6.08
                                                                                                 5,000,000 5,000,000.
    (三)所有者投入和减少资本      0.00     0.00   0.00   0.00     0.00    0.00       0.00   0.00
                                                                                                       .00          00
                                                                                                 5,000,000 5,000,000.1.所有者投入资本
                                                                                                       .00          002.股份支付计入所有者权益的金额3.其他
                                                              14,884,          -81,875,                      -66,990,92
    (四)利润分配                  0.00     0.00   0.00   0.00             0.00              0.00        0.00
                                                              209.69            133.69                            4.00
                                                              14,884,          -14,884,1.提取盈余公积
                                                              209.69            209.692.提取一般风险准备
    3.对所有者(或股东)的分                                                      -66,990,                      -66,990,92
    配                                                                              924.00                            4.004.其他
    (五)所有者权益内部结转        0.00     0.00   0.00   0.00     0.00    0.00       0.00   0.00        0.00        0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他56
    中山华帝燃具股份有限公司                                                         2012 年半年度报告全文
                             223,303 65,654,1                      63,309,          189,837,              17,408,05 559,511,77四、本期期末余额
                              ,080.00     27.54                    397.71             118.38                     6.05       9.688、母公司所有者权益变动表本期金额
                                                                                                                        单位: 元
                                                                        本期金额
              项目            实收资本                                                      一般风险 未分配利 所有者权
                                              资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                       准备         润          益合计
                              223,303,08 65,654,127                            54,053,661                211,287,55 554,298,42一、上年年末余额
                                    0.00            .54                               .57                        6.27       5.38
       加:会计政策变更
           前期差错更正
           其他
                              223,303,08 65,654,127                            54,053,661                211,287,55 554,298,42二、本年年初余额
                                    0.00            .54                               .57                        6.27       5.38
    三、本期增减变动金额(减少 22,330,308                                                                    3,097,717. 25,428,025
    以“-”号填列)                        .00                                                                       01         .01
                                                                                                         70,088,641 70,088,641(一)净利润
                                                                                                                  .01        .01(二)其他综合收益
                                                                                                         70,088,641 70,088,641上述(一)和(二)小计
                                                                                                                  .01        .01
    (三)所有者投入和减少资本          0.00           0.00     0.00        0.00         0.00         0.00           0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                              22,330,308                                                                 -66,990,92 -44,660,61
    (四)利润分配                                     0.00     0.00        0.00         0.00         0.00
                                        .00                                                                      4.00       6.001.提取盈余公积2.提取一般风险准备
                              22,330,308                                                                 -66,990,92 -44,660,613.对所有者(或股东)的分配
                                        .00                                                                      4.00       6.004.其他
    (五)所有者权益内部结转            0.00           0.00     0.00        0.00         0.00         0.00           0.00       0.0057
    中山华帝燃具股份有限公司                                                      2012 年半年度报告全文1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               245,633,38 65,654,127                        54,053,661              214,385,27 579,726,45四、本期期末余额
                                     8.00         .54                              .57                    3.28         0.39上年金额
                                                                                                                   单位: 元
                                                                     上年金额
              项目              实收资本                                                 一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                 准备         润          益合计
                                223,303,08 65,654,127                       40,242,027              153,973,77 483,173,01一、上年年末余额
                                      0.00         .54                             .68                      5.31       0.53
       加:会计政策变更
           前期差错更正
           其他
                                223,303,08 65,654,127                       40,242,027              153,973,77 483,173,01二、本年年初余额
                                      0.00         .54                             .68                      5.31       0.53
    三、本期增减变动金额(减少以                                                13,811,633              57,313,780 71,125,414
    “-”号填列)                                                                     .89                       .96        .85
                                                                                                    138,116,33 138,116,33(一)净利润
                                                                                                            8.85       8.85(二)其他综合收益
                                                                                                    138,116,33 138,116,33上述(一)和(二)小计
                                                                                                            8.85       8.85
    (三)所有者投入和减少资本            0.00        0.00     0.00      0.00         0.00       0.00           0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                            13,811,633              -80,802,55 -66,990,92
    (四)利润分配                        0.00        0.00     0.00      0.00                    0.00
                                                                                   .89                      7.89       4.0058
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文
                                                                    13,811,633            -13,811,631.提取盈余公积
                                                                           .89                  3.892.提取一般风险准备
                                                                                          -66,990,92 -66,990,923.对所有者(或股东)的分配
                                                                                                4.00       4.004.其他
    (五)所有者权益内部结转            0.00       0.00   0.00   0.00         0.00     0.00         0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              223,303,08 65,654,127                 54,053,661            211,287,55 554,298,42四、本期期末余额
                                    0.00        .54                        .57                  6.27       5.38(三)公司基本情况
         1. 公司简介
         中山华帝燃具股份有限公司 (股票简称:华帝股份,股票代码:002035)成立于2001年11月28日,
    其前身为成立于1992年4月的中山华帝燃具有限公司,企业法人营业执照号:440000000004576,公司住
    所:广东省中山市小榄镇工业大道南华园路1号,法定代表人:黄文枝。
         1. 公司的行业性质、经营范围及主要产品
         公司行业性质:电器机械及器材制造业。
         公司经营范围: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,经营货物和技术进出口业务(法律、行政法规禁止
    经营的项目除外;法律、行政法规限制的项目须取得许可后方可经营)。
          1. 公司历史沿革
           1、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。
         2、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59
    中山华帝燃具股份有限公司                                      2012 年半年度报告全文
    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。
         3、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。
         4、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%。
         5、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。
         6、2007年5月17日,公司根据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。
         7、2010年5月13日,公司根据2009年度股东大会决议,以2009年度末总股本171,771,600股为基数,
    向全体股东每10股送红股2股,派1元人民币现金(含税),同时,以资本公积金向全体股东每10股转
    增1股,变更后的注册资本为人民币223,303,080.00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(2010)第YA1-006号验资报告验证。
         8、2011年4月13日,公司根据2010年度股东大会决议,以公司2010年度末总股本223,303,080股为
    基数,向全体股东每10股股份派现金股利3元(含税),合计派发现金股利66,990,924.00元。
         9、2012年4月7日,公司根据2011年度股东大会决议,以公司2011年度末总股本223,303,080股为基
    数,向全体股东每10股股份派送红股1股、派发现金2元(含税),本次利润分配共派送红股22,330,308
    股,派发现金44,660,616元,合计分配利润66,990,924.00元。
    1. 财务报告的批准报出者和财务报告批准报出日
    本公司财务报告由本公司董事会2012年8月15日批准报出。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础本公司以持续经营为基础,根据实际发生的交易和事项,按照权责发生制编制财务报表。60
    中山华帝燃具股份有限公司                                     2012 年半年度报告全文2、遵循企业会计准则的声明
    本公司编制的2012年半年度财务报表符合中华人民共和国财政部(以下简称“财政部”)颁布的企业会计准则(2006) 的要求,真实、完整地反映了本公司财务状况、经营成果和现金流量等有关信息。
    本公司的2012年半年度财务报表同时符合《公开发行证券的公司信息披露编报规则第15号—财务报告一般规定》(2010年修订)和《公开发行证券的公司信息披露编报规则第9号—净资产收益率和每股收益的计算及披露》(2010年修订)有关财务报表及其附注的披露要求。3、会计期间
    会计年度为公历1月1日至12月31日。4、记账本位币
    以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    参与合并的企业合并前后均受同一方或相同多方最终控制且该控制并非暂时性的,为同一控制下的企业合并。合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价(或资本溢价);资本公积中的股本溢价(或资本溢价)不足冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。合并日为合并方实际取得对被合并方控制权的日期。(2)非同一控制下的企业合并
    参与合并的各方在合并前后不受同一方或相同的多方最终控制,为非同一控制下企业合并。购买方支付的合并成本为进行企业合并支付的现金或非现金资产、发生或承担的负债、发行的权益性证券等在购买日的公允价值以及企业合并中发生的各项直接相关的费用之和。支付的非现金资产的公允价值与其账面价值的差额,计入当期损益。
    合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额时,对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    购买日为购买方实际取得对被购买方控制权的日期。购买方在购买日对合并成本进行分配,确认所取61
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文得的被购买方各项可辨认资产、负债及或有负债。
    业务合并按相同的方法处理。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    合并财务报表的合并范围包括本公司及本公司的子公司。控制是指有权决定一个公司的财务和经营政策,并能据以从该公司的经营活动中获取利益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法□ 适用 √ 不适用7、现金及现金等价物的确定标准
    现金是指公司库存现金以及可以随时用于支付的存款。现金等价物是指公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币交易按交易发生当日的即期汇率折合为人民币入帐。
    资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的汇兑差额除与购建或者生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按借款费用的原则处理外,计入当期损益。以历史成本计量的外币非货币性项目,以资产负债表日采用交易发生日的即期汇率折算。(2)外币财务报表的折算
    境外经营的资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益中除未分配利润项目外,其他项目采用发生时的即期汇率折算。境外经营的利润表中的收入和费用项目,采用交易发生日的即期汇率。上述折算产生的外币报表折算差额,在资产负债表中所有者权益中项目下单独列示。境外经营的现金流量项目,采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。9、金融工具62
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文(1)金融工具的分类
    金融资产和金融负债在初始确认时划分为以下几类: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;持有至到期投资;贷款及应收款项;可供出售金融资产;其它金融负债。(2)金融工具的确认依据和计量方法
    金融资产的确认是指将符合金融资产定义和金融资产确认条件的项目记入资产负债表的过程。金融负债的确认是指将符合金融负债定义和金融负债确认条件的项目记入资产负债表的过程。
    初始确认时,金融资产及金融负债均以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    除贷款和应收款项、持有至到期投资和其他金融负债外,金融资产和金融负债均以公允价值进行后续计量,其他金融负债采用实际利率法按摊余成本进行后续计量。
    以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的损益计入当期损益。
    可供出售的金融资产公允价值变动形成的得利或损失,除减值损失和外币货币性金融资产形成的汇兑差额外,直接计入资本公积,在该金融资产终止确认时转出,计入当期损益。
    可供出售外币货币性金融资产形成的汇兑差额,计入当期损益。采用实际利率法计算的可供出售金融资产的利息,计入当期损益。可供出售权益工具投资的现金股利,在被投资单位宣告发放股利时计入当期损益。
    以摊余成本计量的金融资产或金融负债,在发生减值、摊销或终止确认时产生的利得和或损失计入当期损益。(3)金融资产转移的确认依据和计量方法
    金融资产终止确认,是指将金融资产从企业的账户和资产负债表内予以转销。当收取金融资产现金流量的合同权利终止,或金融资产已经转移,且符合《企业会计准则第23号——金融资产转移》规定的金融资产终止确认条件的,终止确认该金融资产。(4)金融负债终止确认条件
    金融负债终止确认,是指将金融负债从企业的账户和资产负债表内予以转销。当金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分(5)金融资产和金融负债公允价值的确定方法
    (1)存在活跃市场的金融资产和金融负债,活跃市场中的报价用于确定其公允价值;
    (2)金融工具不存在活跃市场的,采用估值技术确定其公允价值;
    (3)初始取得或衍生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础;63
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文
    (4)采用未来现金流量折现法确定金融工具公允价值的,使用合同条款和特征在实质上相同的其他金融工具的市场收益率作为折现率。没有表明利率的短期应收款项和应付款项的现值与实际交易价格相差很小的,按照实际交易价格计量。(6)金融资产(不含应收款项)减值准备计提
    资产负债表日对以公允价值计量且变动计入当期损益金融资产以外的的金融资产的帐面价值进行检查,有客观证据表明该金融资产其发生了减值的,计提减值准备。
    (1)持有至到期投资
    资产负债表日有客观证据表明其发生了减值,根据其账面价值与预计未来现金流量现值之间的差额确认为减值损失,计入当期损益。
    (2)可供出售金融资产
    资产负债表日,公司对可供出售金融资产的减值情况进行分析,如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,则按其预计未来现金流量现值低于其账面价值的差额,计提减值准备。
    可供出售金融资产发生减值时,将原直接计入所有者权益的公允价值下降形成的的累计损失一并转出,确认减值损失,计提减值准备。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据□ 适用 √ 不适用10、应收款项坏账准备的确认标准和计提方法应收款项坏账确认标准: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;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。本公司将应收款项划分为单项金额重大并单独计提坏账准备的应收款项、按组合计提坏账准备的应收款项、单项金额虽不重大但单项计提坏账准备的应收款项。(1)单项金额重大的应收款项坏账准备
                                                        期末应收款项达到 300 万元以上(含 300 万元),或关联
    单项金额重大的判断依据或金额标准                        方应收款项余额达到公司最近一期经审计净资产的 0.5%
                                                        以上的定义为单项金额重大的应收款项
    单项金额重大并单项计提坏账准备的计提方法                按 10%的比例单独计提坏账准备(2)按组合计提坏账准备的应收款项
                             按组合计提坏账准备的计
           组合名称                                                      确定组合的依据
                                     提方法
    账龄分析法组合              账龄分析法                相同账龄的应收款项具有类似信用风险特征64
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                     应收账款计提比例(%)                  其他应收款计提比例(%)
    1 年以内(含 1 年)                                          5%                                           5%
    1-2 年                                                     10%                                          10%
    2-3 年                                                     20%                                          20%3 年以上
    3-4 年                                                     30%                                          30%
    4-5 年                                                     50%                                          50%
    5 年以上                                                    100%                                        100%组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:账龄 3 年以上的应收款项或有客观证据表明该债务人资不抵债、濒临破产、债务重组、兼并收购及其他财务状况恶化的情形。坏账准备的计提方法:单独进行减值测试,根据其预计未来现金流量低于其账面价值的差额,确认为减值损失,计提坏账准备。11、存货(1)存货的分类
    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)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    存货可变现净值的确定:产成品、商品和用于出售的材料等直接用于出售的商品存货,以该存货的估65
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,以所生产的产品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值。
    存货跌价准备的计提方法:资产负债表日,按单个存货可变现净值低于账面价值的差额计提存货跌价准备,计入当期损益。确定存货的可变现净值时,以资产负债表日取得最可靠的证据估计的售价为基础并考虑持有存货的目的,资产负债表日至财务报告批准报出日之间存货售价发生波动的,如有确凿证据表明其对资产负债表日存货已经存在的情况提供了新的或进一步的证据,作为调整事项进行处理;否则,作为非调整事项。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
    (1)企业合并形成的长期股权投资
      同一控制下的企业合并形成的对子公司的长期股权投资,按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本,长期股权投资的初始投资成本与支付对价的帐面价值的差额,调整资本公积中的股本溢价(或资本溢价);资本公司中股本溢价(或资本溢价)不足冲减时,调整留存收益。为进行企业合并发生的各项直接相关费用于发生时计入当期损益;
      非同一控制下的企业合并形成的对子公司的长期股权投资,按照取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为长期股权投资的初始投资成本,为进行企业合并发生的各项直接相关费用计入初始投资成本。
    (2)其他方式取得的长期投资
      以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。66
    中山华帝燃具股份有限公司                                   2012 年半年度报告全文
    以非货币资产交换方式取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为初始投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两个条件,则按换出资产的账面价值和相关税费作为初始投资成本。
    以债务重组方式取得的长期股权投资,按取得的股权的公允价值作为初始投资成本,初始投资成本与债权账面价值之间的差额计入当期损益。(2)后续计量及损益确认
    本公司对子公司长期股权投资和其他股权投资采用成本法核算。在编制合并报表时按照权益法对子公司长期股权投资进行调整。对合营企业、联营企业长期股权投资采用权益法核算。
    采用成本法核算的长期股权投资按照初始投资成本计价,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,投资企业按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
    采用权益法核算的长期股权投资,以取得投资时被投资单位各项可辨认资产等的公允价值为基础调整后实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据(1)确定对被投资单位具有共同控制的依据
    共同控制是指按照合同约定对某项经济活动共有的控制。在合营企业设立时,合营各方在投资合同或协议中约定在所设立合营企业的重要财务和生产经营决策制定过程中,必须由合营各方均同意才能通过。(2)确定对被投资单位具有重大影响的依据
    重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。一般情况下本公司直接或通过子公司间接拥有被投资单位20%以上但低于50%的表决权股份时认为对被投资单位具有重大影响。(4)减值测试方法及减值准备计提方法
    资产负债表日,若对子公司、对合营企业、对联营企业的长期股权投资存在减值迹象,估计其可收回金额,可收回金额低于账面价值的,确认减值损失,计入当期损益,同时计提长期股权投资减值准备。其他股权投资发生减值时,按类似的金融资产的市场收益率对未来现金流量确定的现值与投资的账面价值之间的差额确认为减值损失,计入当期损益。同时计提长期股权投资减值准备。上述长期股权投资减值准备在以后期间均不予转回。67
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文13、投资性房地产□ 适用 √ 不适用14、固定资产(1)固定资产确认条件
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠计量。(2)融资租入固定资产的认定依据、计价方法□ 适用 √ 不适用(3)各类固定资产的折旧方法固定资产在使用寿命内按年限平均法计提折旧
             类别               折旧年限(年)        残值率(%)                   年折旧率(%)
    房屋及建筑物               20-50                 10                       1.8-4.5
    机器设备                   10                    10                       9
    电子设备                   5                     10                       18
    运输设备                   5                     10                       18其他设备
    融资租入固定资产:                    --                  --                                --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,固定资产存在减值迹象,估计其可收回金额。可收回金额按固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值之间的较高者确定。可收回金额的计量结果表明,固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。减值准备一旦计提,在以后会计期间不予转回。68
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文(5)其他说明
    固定资产后续支出固定资产的后续支出是指固定资产使用过程中发生的更新改造支出、修理费用等。后续支出的处理原则为:符合固定资产确认条件的,计入固定资产成本,同时将被替换部分的账面价值扣除;不符合固定资产确认条件的,计入当期损益。15、在建工程(1)在建工程的类别设备安装工程、SAP系统工程、水电气路改造工程。(2)在建工程结转为固定资产的标准和时点
    在建工程包括施工前期准备、正在施工中的建筑工程、安装工程、技术改造工程、大修理工程等,并按实际发生的支出确定工程成本。在建工程完工达到预定可使用状态时,按实际发生的全部支出转入固定资产核算。(3)在建工程的减值测试方法、减值准备计提方法
    资产负债表日,对长期停建并计划在3年内不会重新开工等预计发生减值的在建工程,对可收回金额低于账面价值的部分计提在建工程减值准备。减值准备一旦计提,在以后会计期间不予转回。16、借款费用(1)借款费用资本化的确认原则
    在同时具备下列三个条件时,借款费用予以资本化:
    (1)资产支出已经发生;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用状态或可销售状态所必要的购建或生产活动已经开始。(2)借款费用资本化期间
    □ 适用 √ 不适用69
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文(3)暂停资本化期间
    若固定资产的购建活动发生非正常中断,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。如果中断是该资产达到预定可使用状态或者可销售状态必要的程序,借款费用不暂停资本化。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得收益后的金额确定。
    为购建或者生产符合资本化条件的资产而占用一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款予以资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。17、生物资产□ 适用 √ 不适用18、油气资产□ 适用 √ 不适用19、无形资产(1)无形资产的计价方法
    无形资产按实际成本进行初始计量。
    自行开发的无形资产,其成本包括自满足一定条件后至达到预定用途前所发生的支出总额。(2)使用寿命有限的无形资产的使用寿命估计情况
    (1)使用寿命有限的无形资产,在使用寿命期限内,采用与该无形资产有关经济利益的预期实现方式一致的方法摊销,无法可靠确定预期实现方式的,采用直线法摊销;
    (2)使用寿命不确定的无形资产不摊销。□ 适用 √ 不适用(3)使用寿命不确定的无形资产的判断依据□ 适用 √ 不适用70
    中山华帝燃具股份有限公司                                     2012 年半年度报告全文(4)无形资产减值准备的计提
    对使用寿命不确定的无形资产以及尚未达到可使用状态的无形资产,于资产负债表日进行减值测试。
    对使用寿命有限的无形资产,于资产负债表日,存在减值迹象,估计其可收回金额。可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失一经确认,在以后会计期间不予转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准□ 适用 √ 不适用(6)内部研究开发项目支出的核算
    公司内部研究开发项目研究阶段的支出,于发生时计入当期损益。
    企业内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    1.   从技术上来讲,完成该无形资产以使其能够使用或出售具有可行性;
    2.   具有完成该无形资产并使用或出售的意图;
    3.   无形资产产生未来经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自
    身存在市场;无形资产将在内部使用时,应证明其有用性;
    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计量。20、长期待摊费用摊销方法
    长期待摊费用能确定受益期限的,按受益期限分期平均摊销,不能确定受益期限的按不超过十年的期限平均摊销;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。21、附回购条件的资产转让□ 适用 √ 不适用22、预计负债□ 适用 √ 不适用(1)预计负债的确认标准
    (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。71
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文(2)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,企业清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额只有在基本确定能够收到时才能作为资产单独确认。确认的补偿金额不超过预计负债的账面价值。
    本公司亏损合同产生的义务和因重组而承担的重组义务同时符合上述条件的,确认为预计负债。只有在承诺出售部分业务(即签订约束性出售协议)时,才能确认因重组而承担了重组义务。23、股份支付及权益工具□ 适用 √ 不适用(1)股份支付的种类□ 适用 √ 不适用(2)权益工具公允价值的确定方法□ 适用 √ 不适用(3)确认可行权权益工具最佳估计的依据□ 适用 √ 不适用(4)实施、修改、终止股份支付计划的相关会计处理□ 适用 √ 不适用24、回购本公司股份□ 适用 √ 不适用25、收入(1)销售商品收入确认时间的具体判断标准
    (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,也没有对已售出的商品实施有效控制;
    (3)收入的金额能够可靠地计量;
    (4)相关的经济利益很可能流入企业;
    (5)相关的已发生或将发生的成本能够可靠地计量。72
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文(2)确认让渡资产使用权收入的依据
    让渡资产使用权,相关的经济利益很可能流入企业,且收入的金额能够可靠地计量的,确认收入。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在资产负债表日提供劳务交易结果不能够可靠估计的,已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。26、政府补助(1)类型
    从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本。本公司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。(2)会计处理方法
    取得与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均分配,分次计入以后各期的营业外收入。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的营业外收入。
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已经发生的费用或损失的,取得时直接计入当期营业外收入。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据递延所得税资产的确认以本公司未来期间很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。(2)确认递延所得税负债的依据□ 适用 √ 不适用73
    中山华帝燃具股份有限公司                 2012 年半年度报告全文28、经营租赁、融资租赁(1)经营租赁会计处理□ 适用 √ 不适用(2)融资租赁会计处理□ 适用 √ 不适用29、持有待售资产(1)持有待售资产确认标准□ 适用 √ 不适用(2)持有待售资产的会计处理方法□ 适用 √ 不适用30、资产证券化业务□ 适用 √ 不适用31、套期会计□ 适用 √ 不适用32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用74
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法□ 适用 √ 不适用(五)税项1、公司主要税种和税率
                    税   种                           计税依据                            税率
                                       按销项税额扣除当期允许抵扣的进项
    增值税                                                                      17%
                                       税额后的余额缴纳消费税
    营业税                                 营业额                               5%
    城市维护建设税                         应交流转税额                         5%
    企业所得税                             应纳所得额税                         15%、25%
    教育费附加                             应交流转税额                         3%
    地方教育费附加                         应交流转税额                         2%
                                       应纳流转税营业(销售)总额,内销收入
    堤围费                                                                      0.1%、0.07%
                                       0.1%,外销收入 0.07%2、税收优惠及批文
    公司于2011年被广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合认定为高新技术企业,下发编号为GR201144000151的《高新技术企业证书》,有效期为三年,公司据此享受10%的税收优惠,按15%的税率计算和缴纳企业所得税。子公司中山炫能燃气科技股份有限公司于2011年被广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合认定为广东省2011年第二批高新技术企业,下发编号为GR201144000515的《高新技术企业证书》,有效期为三年,公司据此可以享受75
    中山华帝燃具股份有限公司                                    2012 年半年度报告全文10%的税收优惠,按15%的税率计算和缴纳企业所得税。其他子公司均按25%的税率计算和缴纳企业所得税。3、其他说明□ 适用 √ 不适用(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:
    企业合并,是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。企业合并包括同一控制下的企业合并和非同一控制下的企业合并两种类型。
    1.同一控制下的企业合并
    参与合并的企业合并前后均受同一方或相同多方最终控制且该控制并非暂时性的,为同一控制下的企业合并。合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价(或资本溢价);资本公积中的股本溢价(或资本溢价)不足冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。合并日为合并方实际取得对被合并方控制权的日期。
    2.非同一控制下企业合并
    参与合并的各方在合并前后不受同一方或相同的多方最终控制,为非同一控制下企业合并。购买方支付的合并成本为进行企业合并支付的现金或非现金资产、发生或承担的负债、发行的权益性证券等在购买日的公允价值以及企业合并中发生的各项直接相关的费用之和。支付的非现金资产的公允价值与其账面价值的差额,计入当期损益。
    合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额时,对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    购买日为购买方实际取得对被购买方控制权的日期。购买方在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债。
    业务合并按相同的方法处理。
    合并财务报表的编制方法
    合并财务报表的合并范围包括本公司及本公司的子公司。控制是指有权决定一个公司的财务和经营政策,并能据以从该公司的经营活动中获取利益。
    本公司通过同一控制下企业合并取得的子公司,在编制合并当期财务报表时,视同被合并子公司在本公司最终控制方对其开始实施控制时纳入本公司合并范围。因此本公司在编制合并当期财务报表时,将被合并子公司的经营成果自本公司最终控制方开始实施控制时起纳入本公司合并利润表中,并对合并财务报表的年初数以及前期比较报表进行相应调整。
    本公司通过非同一控制下企业合并取得的子公司,在编制合并当期财务报表时,以购买日确定的各项可辨认资产、负债的公允价值为基础对子公司的财务报表进行调整,并自购买日起将被购买子公司的资产、76
    中山华帝燃具股份有限公司                                   2012 年半年度报告全文负债及经营成果纳入本公司合并财务报表中,并不调整合并财务报表年初数以及前期比较报表。
    子公司少数股东应占的权益和损益分别在合并资产负债表中股东权益项目下和合并利润表中净利润项目下单独列示。
    如果合并财务报表中少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍冲减少数股东权益。
    当子公司所采用的会计期间或会计政策与本公司不一致时,合并时已按照本公司的会计期间或会计政策对子公司财务报表进行必要的调整。合并时所有公司内重大交易,包括内部实现利润及往来余额均已抵销。1、子公司情况77
    中山华帝燃具股份有限公司                                                       2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                     单位: 元
                                                                                                                                                                    从母公司所
                                                                                                                                                                    有者权益冲
                                                                                                                                                                    减子公司少
                                                                                                                                                                    数股东分担
                                                                                                    实质上构成                                         少数股东权
                                                                                                                                                                    的本期亏损
                                                                                       期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型      注册地    业务性质   注册资本         币种    经营范围                                                                                   超过少数股
                                                                                         资额       投资的其他   (%)      (%)         表        益     减少数股东
                                                                                                                                                                    东在该子公
                                                                                                     项目余额                                          损益的金额
                                                                                                                                                                    司年初所有
                                                                                                                                                                    者权益中所
                                                                                                                                                                    享有份额后
                                                                                                                                                                      的余额
                                                                        生产、销售:
                                                                        燃气具(燃
                                                                        气热水器凭
                                                                        生产许可证
                        中山市小榄
                                                                        经营),太阳
    中山市正盟              镇工业大道
                                                3,000,000.0             能设备、家 3,000,000.0
    厨卫电器有 全资子公司 南华园路 1 生产、销售                    CNY                                                100%      100% 是
                                                           0            庭厨房用                0
    限公司                  号四综合服
                                                                        品,空气净
                        务楼三层
                                                                        化器,烟雾
                                                                        净化器,家
                                                                        用电器及配
                                                                        件。78
    中山华帝燃具股份有限公司                                                         2012 年半年度报告全文
                                                                          销售燃气灶
                                                                          具、抽油烟
                          闵行区吴中
                                                                          机、燃气热
    上海华帝厨                路 1029 号                  1,000,000.0                                                       -2,379,906.                -2,279,906.
             控股子公司                  销售                       CNY   水器、电热 900,000.00          90%   90% 是                 100,000.00
    卫有限公司                A 楼四层东                           0                                                                57                         57
                                                                          水器、太阳
                          座
                                                                          能热水器、
                                                                          消毒柜等
                                                                          生产销售板
                                                                          式橱柜及其
                                                                          配套产品
                                                                          (含拉篮、
                          中山市小榄
    中山市华帝                                                                吊挂件、抽
                          镇工业大道                  14,000,000.                        11,900,000.                    5,395,895.8
    集成厨房有 控股子公司                    生产、销售                 CNY   屉导轨、橱                     85%   85% 是
                          南华园路 1                          00                                 00                              5
    限公司                                                                    柜功能件),
                          号之三
                                                                          五金制品。
                                                                          销售家用电
                                                                          器、燃气具、
                                                                          餐具。
                                                                          燃气节能技
    中山炫能燃                中山市小榄                                      术及产品开
                                                      13,000,000.                        7,280,000.0                    12,321,815.
    气科技股份 控股子公司 镇九洲工业 生产、销售                         CNY   发;生产、                     56%   56% 是
                                                              00                                  0                             58
    有限公司                  区                                              销售:燃气
                                                                          用具
                          中山市小榄
    广东德乾投                                                                企业股权投
                          镇南堤路                    50,000,000.                        45,000,000.                    4,755,449.8
    资管理有限 控股子公司                    股权投资                   CNY   资、资本运                     90%   90% 是
                          68 号 3 楼 B                        00                                 00                              6
    公司                                                                      作等
                          区79
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文
                                                                  燃气具,油
                          上海市闵行                              烟机。燃气
                          区吴中路                                热水器、电
    上海粤华厨                                    5,000,000.0                      5,000,000.0
             全资子公司 1059 号第      销售                 CNY   热水器,太                     100%   100% 是
    卫有限公司                                             0                                0
                          六幢第四层                              阳能热水
                          4004 室                                 器、消毒柜
                                                                  销售
                                                                  厨房用具、
                                                                  太阳能设
                                                                  备、家用电
                          拱墅区小兜                              器、五金交
    杭州粤迪厨                弄 15 号 3          3,000,000.0         电的销售、 3,000,000.0
             全资子公司                销售                 CNY                                  100%   100% 是
    卫有限公司                号楼四楼                     0          投资管理、            0
                          408                                     其他无需报
                                                                  经审批的一
                                                                  切合法经
                                                                  营。
                                                                  销售:五金
    中山市达伦                                                        制品、塑料
                          中山市小榄          3,000,000.0                      1,417,935.3
    工贸有限公 参股子公司                  贸易                 CNY   制品、家用                     40%    40%
                          镇                           0                                2
    司                                                                电器、日用
                                                                  百货。80
    中山华帝燃具股份有限公司                                   2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司□ 适用 √ 不适用(3)通过非同一控制下企业合并取得的子公司□ 适用 √ 不适用2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用3、合并范围发生变更的说明合并报表范围发生变更说明:合并范围未发生变更□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体□ 适用 √ 不适用5、报告期内发生的同一控制下企业合并□ 适用 √ 不适用6、报告期内发生的非同一控制下企业合并□ 适用 √ 不适用7、报告期内出售丧失控制权的股权而减少子公司□ 适用 √ 不适用8、报告期内发生的反向购买□ 适用 √ 不适用9、本报告期发生的吸收合并□ 适用 √ 不适用81
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文10、境外经营实体主要报表项目的折算汇率□ 适用 √ 不适用(七)合并财务报表主要项目注释1、货币资金
                                                                                                         单位: 元
                                       期末数                                       期初数
           项目
                            外币金额    折算率    人民币金额       外币金额        折算率       人民币金额
    现金:                          --         --          182,395.44       --            --                  38,190.02
    人民币                         --         --          182,395.44       --            --                  38,190.02
    银行存款:                     --         --      319,815,446.33       --            --          299,544,345.33
    人民币                         --         --      319,815,446.33       --            --          299,544,345.33
    其他货币资金:                 --         --      117,828,251.53       --            --           20,558,608.70
    人民币                         --         --      117,828,251.53       --            --           20,558,608.70
    合计                           --         --      437,826,093.30       --            --          320,141,144.05如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:其他货币资金期末余额中9,600万元为购买的未到期的银行保本理财产品,其他主要系银行承兑汇票保证金。2、交易性金融资产(1)交易性金融资产
                                                                                                         单位: 元
                     项目                               期末公允价值                      期初公允价值交易性债券投资交易性权益工具投资指定为以公允价值计量且变动计入当期损益的金融资
                                                                            0.00                   3,991,520.00产衍生金融资产套期工具其他82
    中山华帝燃具股份有限公司                                                    2012 年半年度报告全文
    合计                                                                            0.00                          3,991,520.00(2)变现有限制的交易性金融资产□ 适用 √ 不适用(3)套期工具及相关套期交易的说明(1)期初交易性金融资产系公司购买的联华国际信托麦盛领航基金,已于2012年6月29日出售并收回金额3,904,500.00元,本期确认投资收益-87,020.00元。(2) 交易性金融资产期末余额比年初减少100.00%,主要系将交易性金融资产出售所致。3、应收票据(1)应收票据的分类
                                                                                                                   单位: 元
                     种类                                    期末数                                期初数
    银行承兑汇票                                                       109,342,167.36                           112,511,419.06
    合计                                                               109,342,167.36                           112,511,419.06(2)期末已质押的应收票据情况□ 适用 √ 不适用(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况□ 适用 √ 不适用公司已经背书给其他方但尚未到期的票据
                                                                                                                   单位: 元
         出票单位             出票日期               到期日                    金额                         备注
    重庆一能燃具有限公司 2012 年 05 月 18 日     2012 年 08 月 18 日                    5,610,766.37
    重庆一能燃具有限公司 2012 年 04 月 27 日     2012 年 10 月 26 日                    3,535,049.29
    上海粤华厨卫有限公司 2012 年 03 月 16 日     2012 年 09 月 16 日                    3,000,000.00乌鲁木齐鑫骏翔电子有
                       2012 年 05 月 22 日   2012 年 11 月 22 日                    2,407,230.00限公司
    重庆一能燃具有限公司 2012 年 05 月 09 日     2012 年 08 月 09 日                    2,032,342.77
    合计                              --                    --                      16,585,388.43                --83
    中山华帝燃具股份有限公司                                                               2012 年半年度报告全文4、应收股利□ 适用 √ 不适用5、应收利息(1)应收利息□ 适用 √ 不适用(2)逾期利息□ 适用 √ 不适用(3)应收利息的说明□ 适用 √ 不适用6、应收账款(1)应收账款按种类披露
                                                                                                                          单位: 元
                                               期末数                                                  期初数
           种类                账面余额                    坏账准备                   账面余额                  坏账准备
                           金额        比例(%)          金额        比例(%)        金额      比例(%)       金额          比例(%)
    单项金额重大并单项计   55,530,253.                2,414,087.5                    24,140,87
                                         53.61%                            10%                 27.34% 2,414,087.51              10%
    提坏账准备的应收账款              22                           1                      5.08按组合计提坏账准备的应收账款
                       48,043,728.                8,305,124.7                    64,158,14
    账龄分析法组合                           46.39%                       12.94%                   72.66% 8,305,124.76         12.94%
                                  72                           6                      4.15
                       48,043,728.                8,305,124.7                    64,158,14
    组合小计                                 46.39%                       12.94%                   72.66% 8,305,124.76         12.94%
                                  72                           6                      4.15单项金额虽不重大但单
    项计提坏账准备的应收           0.00                        0.00                       0.00                        0.00账款
                       103,573,98                 10,719,212.                    88,299,01              10,719,212.2
    合计                                      --                          --                       --                          --
                               1.94                            27                     9.23                          7期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                          单位: 元84
    中山华帝燃具股份有限公司                                                                 2012 年半年度报告全文
              应收账款内容                       账面余额                   坏账准备                计提比例                  计提理由
    单项金额重大并单项计提坏账准备的                                                                                       坏账准备一般年末
                                                     55,530,253.22            2,414,087.51
    应收账款                                                                                                               计提
                  合计                               55,530,253.22            2,414,087.51             --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                                  单位: 元
                                               期末数                                                        期初数
       账龄                        账面余额                                                       账面余额
                                                               坏账准备                                                       坏账准备
                             金额             比例(%)                                    金额                比例(%)1 年以内
    其中:                        --                --                   --                      --                --                 --
                         41,148,069.92          85.65%               2,863,113.88      57,262,485.35           89.25%           2,863,113.88
    1 年以内小计             41,148,069.92          85.65%               2,863,113.88      57,262,485.35           89.25%           2,863,113.88
    1至2年                        280,819.77         0.58%                    28,081.98          280,819.77         0.44%             28,081.98
    2至3年                        247,391.47         0.51%                    49,478.29          247,391.47         0.39%             49,478.293 年以上
    3至4年                       1,237,091.72        2.57%                247,418.34        1,237,091.72            1.93%            247,418.34
    4至5年                         26,647.14         0.06%                    13,323.57           26,647.14         0.04%             13,323.57
    5 年以上                     5,103,708.70       10.62%               5,103,708.70       5,103,708.70            7.95%           5,103,708.70
    合计                     48,043,728.72          --                   8,305,124.76      64,158,144.15           --               8,305,124.76组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况□ 适用 √ 不适用(3)本报告期实际核销的应收账款情况□ 适用 √ 不适用85
    中山华帝燃具股份有限公司                                                        2012 年半年度报告全文(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)应收账款中金额前五名单位情况
                                                                                                                单位: 元
                                                                                                  占应收账款总额的比例
         单位名称          与本公司关系               金额                         年限
                                                                                                          (%)北京华帝燃具销售有限
                       公司经销商                        9,255,251.98 1 年以内                                    8.94%公司天津市华帝燃具销售有
                       公司经销商                        9,127,957.67 1 年以内                                    8.81%限公司
                       公司关键管理人员控制
    重庆一能燃具有限公司                                     7,647,514.64 1 年以内                                    7.38%
                       的其他企业北京京东世纪信息技术
                       公司经销商                        7,561,504.13 1 年以内                                     7.3%有限公司
    Baltic Gas company     公司经销商                        6,677,798.84 1 年以内                                    6.45%
           合计                   --                    40,270,027.26                --                          38.88%(6)应收关联方账款情况
                                                                                                                单位: 元
           单位名称                    与本公司关系                     金额                  占应收账款总额的比例(%)
                           公司关键管理人员控制的其他
    重庆适时燃具公司                                                                  4,822.57                        0.01%
                           企业
                           公司关键管理人员控制的其他
    重庆一能燃具有限公司                                                           7,647,514.64                       7.38%
                           企业
            合计                            --                                 7,652,337.21                       7.39%(7)终止确认的应收款项情况□ 适用 √ 不适用(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额□ 适用 √ 不适用86
    中山华帝燃具股份有限公司                                                           2012 年半年度报告全文7、其他应收款(1)其他应收款按种类披露
                                                                                                                                单位: 元
                                              期末数                                                    期初数
           种类              账面余额                    坏账准备                 账面余额                          坏账准备
                           金额        比例(%)         金额      比例(%)       金额              比例(%)          金额          比例(%)单项金额重大并单项计
                       10,000,000.0                                         10,000,000.0
    提坏账准备的其他应收                    42.52% 1,000,000.00           10%                          37.75%      1,000,000.00          10%
                                   0                                                    0款按组合计提坏账准备的其他应收款
                       11,325,978.0                                         14,294,627.7
    账龄分析法组合                          48.16% 3,054,968.24       21.37%                           53.97%      3,054,968.24       21.37%
                                   4                                                    8
                       11,325,978.0                                         14,294,627.7
    组合小计                                48.16% 3,054,968.24       21.37%                           53.97%      3,054,968.24       21.37%
                                   4                                                    8单项金额虽不重大但单
    项计提坏账准备的其他 2,193,752.24        9.33% 2,193,752.24          100% 2,193,752.24              8.28%      2,193,752.24         100%应收款
                       23,519,730.2                                         26,488,380.0
    合计                                     --       6,248,720.48      --                             --          6,248,720.48         --
                                   8                                                    2期末单项金额重大并单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                                单位: 元
    其他应收款内容          账面余额                     坏账金额                    计提比例                           理由
    中山市宏利实业投资管                                                                                          按公司单项金额重大坏
                                  10,000,000.00               1,000,000.00                              10%
    理有限公司                                                                                                    账政策计提
           合计                   10,000,000.00               1,000,000.00                  --                            --组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                                单位: 元
                                               期末                                                        期初
                                  账面余额                                             账面余额
           账龄
                                                  比例        坏账准备                                  比例             坏账准备
                              金额                                                    金额
                                                  (%)                                                    (%)1 年以内其中:
                                  6,523,830.61    57.6%          474,524.01        9,492,480.35 66.41%                         474,524.0187
    中山华帝燃具股份有限公司                                                       2012 年半年度报告全文
    1 年以内小计                   6,523,830.61    57.6%          474,524.01       9,492,480.35 66.41%                   474,524.01
    1至2年                          778,216.64     6.87%           77,821.66            778,216.64   5.44%                77,821.66
    2至3年                         1,341,600.00 11.85%            268,320.00       1,341,600.00      9.38%               268,320.003 年以上
    3至4年                           32,900.00     0.29%             9,870.00            32,900.00   0.23%                 9,870.00
    4至5年                          849,996.44     7.5%           424,998.22            849,996.44   5.95%               424,998.22
    5 年以上                       1,799,434.35 15.89%           1,799,434.35      1,799,434.35 12.59%               1,799,434.35
    合计                          11,325,978.04     --           3,054,968.24     14,294,627.78       --             3,054,968.24组合中,采用余额百分比法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                      单位: 元
                  组合名称                    账面余额                      计提比例                       坏账准备
    账龄分析法组合                                       11,325,978.04                                               3,054,968.24
                    合计                             11,325,978.04             --                                3,054,968.24组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
       应收账款内容          账面余额                   坏账金额             计提比例(%)                     理由
                                                                                                       信阳市真奥阳光太阳能
                                                                                                       设备有限公司未履行合信阳市真奥阳光太阳能
                                  968,987.36                  968,987.36                     100% 同,转入诉讼执行款,设备有限公司设备款
                                                                                                       预计不能收回,全额计
                                                                                                       提坏账准备。
                                                                                                       支付的天然气转换款,上海耀帝燃具服务有限
                                1,224,764.88                1,224,764.88                     100% 预计已无法收回,全额公司
                                                                                                       计提坏账准备。
           合计                 2,193,752.24                2,193,752.24              --                        --(3)本报告期实际核销的其他应收款情况□ 适用 √ 不适用88
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他应收款的性质或内容□ 适用 √ 不适用(6)其他应收款金额前五名单位情况
                                                                                                单位: 元
                                                                                    占其他应收款总额的比
         单位名称          与本公司关系     金额                      年限
                                                                                            例(%)中山市宏利实业投资管
                       无任何关联关系        10,000,000.00 1-2 年                                   42.52%理有限公司上海耀帝燃具服务有限
                       经销商                 1,224,764.88 3-5 年                                   5.21%公司中国工商银行股份有限
    公司北京市分行资产托 无任何关联关系           1,200,000.00 1-2 年                                    5.1%管专户信阳市真奥阳光太阳能
                       经销商                  968,987.36 1-2 年                                    4.12%设备有限责任公司中山市小榄镇九洲基经
                       无任何关联关系          746,284.92 5 年以上                                  3.17%济联合社
           合计                 --           14,140,037.16              --                          60.12%(7)其他应收关联方账款情况□ 适用 √ 不适用(8)终止确认的其他应收款项情况□ 适用 √ 不适用(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额□ 适用 √ 不适用8、预付款项(1)预付款项按账龄列示
                                                                                                单位: 元89
    中山华帝燃具股份有限公司                                                        2012 年半年度报告全文
                                       期末数                                                      期初数
       账龄
                              金额                        比例(%)                         金额                     比例(%)
    1 年以内                                  80,552,351.71       97.63%                                 46,590,664.87         95.97%
    1至2年                                     1,163,341.00        1.41%                                  1,163,341.00              2.4%
    2至3年                                      788,506.47         0.96%                                    793,506.47          1.63%3 年以上
    合计                                      82,504,199.18       --                                     48,547,512.34         --(2)预付款项金额前五名单位情况
                                                                                                                          单位: 元
         单位名称          与本公司关系                    金额                    时间                       未结算原因
    广州市凯盛汽车贸易行 无任何关联关系                         34,649,370.00 2012 年 05 月 16 日           未最终结算深圳市龙光房地产有限
                       无任何关联关系                       12,286,366.00 2012 年 06 月 14 日           票据未到公司东莞金田豪迈木工机械
                       无任何关联关系                        1,561,024.00 2011 年 12 月 31 日           票据未到贸易有限公司广州市盟成网络科技有
                       无任何关联关系                        1,258,105.00 2012 年 06 月 20 日           票据未到限公司广州市研凯自动化设备
                       无任何关联关系                         800,000.00 2012 年 06 月 11 日            票据未到有限公司
    合计                              --                        50,554,865.00              --                            --(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明□ 适用 √ 不适用9、存货(1)存货分类
                                                                                                                          单位: 元
                                         期末数                                                     期初数
         项目
                       账面余额          跌价准备         账面价值          账面余额               跌价准备          账面价值90
    中山华帝燃具股份有限公司                                                            2012 年半年度报告全文
    原材料                      57,268,988.98   8,993,531.67    48,275,457.31      54,585,296.74      8,993,531.67     45,591,765.07
    在产品                      10,595,160.81                   10,595,160.81       9,826,148.08                        9,826,148.08
    库存商品                    50,499,517.63   3,118,268.97    47,381,248.65      57,383,258.10       3,118,268.97    54,264,989.13
    周转材料                      995,305.88                       995,305.88         564,250.17                         564,250.17
    消耗性生物资产                604,068.92                       604,068.92         585,673.22                         585,673.22
    包装物                       2,989,074.14                    2,989,074.14       1,843,954.38                        1,843,954.38
    合计                       122,952,116.36 12,111,800.64    110,840,315.71     124,788,580.69      12,111,800.64   112,676,780.05(2)存货跌价准备
                                                                                                                       单位: 元
                                                                                 本期减少
        存货种类            期初账面余额         本期计提额                                                   期末账面余额
                                                                        转回                   转销
    原材料                          8,993,531.67                                                                        8,993,531.67在产品
    库存商品                        3,118,268.97                                                                        3,118,268.97周转材料消耗性生物资产
    合     计                      12,111,800.64                  0.00                0.00                0.00         12,111,800.64(3)存货跌价准备情况□ 适用 √ 不适用10、其他流动资产
                                                                                                                       单位: 元
                    项目                                      期末数                                    期初数
    保险费                                                                  309,787.82                                   263,563.23
    产品检测费                                                              128,427.64                                   424,811.76
    待扣税金                                                                969,949.92                                   513,588.77
    租赁费                                                                 1,640,379.98                                  236,609.00
    工具及低易品                                                                69,871.82
    产品认证费                                                                  325,111.37                               336,734.99
    广告费                                                                      34,927.50
    咨询费                                                                  350,205.7691
    中山华帝燃具股份有限公司                                      2012 年半年度报告全文
                    合计                            3,828,661.81                      1,775,307.7511、可供出售金融资产(1)可供出售金融资产情况□ 适用 √ 不适用(2)可供出售金融资产中的长期债权投资□ 适用 √ 不适用12、持有至到期投资(1)持有至到期投资情况□ 适用 √ 不适用(2)本报告期内出售但尚未到期的持有至到期投资情况□ 适用 √ 不适用13、长期应收款□ 适用 √ 不适用14、对合营企业投资和联营企业投资□ 适用 √ 不适用15、长期股权投资□ 适用 √ 不适用92
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                               单位: 元
                                                                                                                             在被投资单位
                                                                                                           在被投资单位
                                                                                         在被投资单位                        持股比例与表                本期计提减值
    被投资单位      核算方法   初始投资成本    期初余额       增减变动       期末余额                         表决权比例                       减值准备                       本期现金红利
                                                                                         持股比例(%)                         决权比例不一                    准备
                                                                                                               (%)
                                                                                                                               致的说明中山市达伦工
               权益法          800,000.00   1,257,524.58    160,410.74    1,417,935.32              40%               40%贸有限公司中山联动第一
    期股权投资中 成本法          5,000,000.00   5,000,000.00                  5,000,000.00             1.35%             1.35%心(有限合伙)江苏力博士机
    械股份有限公 成本法         15,295,500.00 15,295,500.00                  15,295,500.00               3%                3%司中山厚福应用
               成本法        6,300,000.00   6,300,000.00    126,000.00    6,426,000.00               3%                3%技术有限公司
    合计                --      27,395,500.00 27,853,024.58     286,410.74 28,139,435.32          --                --                --              0.00              0.00           0.0093
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况□ 适用 √ 不适用16、投资性房地产(1)按成本计量的投资性房地产□ 适用 √ 不适用(2)按公允价值计量的投资性房地产□ 适用 √ 不适用17、固定资产(1)固定资产情况
                                                                                                           单位: 元
            项目           期初账面余额                 本期增加                    本期减少         期末账面余额
    一、账面原值合计:          500,703,842.78                         15,806,579.68      1,796,604.06    514,713,818.40
    其中:房屋及建筑物          359,786,973.79                          5,591,417.00                      365,378,390.79
    机器设备                92,407,759.73                          6,480,085.99        954,553.85     97,933,291.87
    运输工具                 5,675,420.26                           479,963.85         526,116.58      5,629,267.53
    电子设备                     42,833,689.00                          3,255,112.84        315,933.63     45,772,868.21
                --         期初账面余额      本期新增          本期计提             本期减少         本期期末余额
    二、累计折旧合计:           94,689,871.66   9,934,637.53           9,934,637.53        953,894.96    103,670,614.23
    其中:房屋及建筑物           31,454,430.81   3,371,061.29           3,371,061.29                       34,825,492.10
    机器设备                38,549,564.03   3,766,330.62           3,766,330.62        223,206.50     42,092,688.15
    运输工具                 2,934,454.13     237,899.71            237,899.71         448,462.48      2,723,891.36
    电子设备                     21,751,422.69   2,559,345.91           2,559,345.91        282,225.98     24,028,542.62
                --         期初账面余额                                --                            本期期末余额
    三、固定资产账面净值合计    406,013,971.12                             --                             411,043,204.17
    其中:房屋及建筑物          328,332,542.98                             --                             330,552,898.69
    机器设备                53,858,195.70                             --                              55,840,603.72
    运输工具                 2,740,966.13                             --                               2,905,376.17
    电子设备                     21,082,266.31                             --                              21,744,325.59
    四、减值准备合计               919,594.26                              --                                919,594.2694
    中山华帝燃具股份有限公司                                                    2012 年半年度报告全文
    其中:房屋及建筑物                                                   --
    机器设备                    79,739.77                           --                                    79,739.77
    运输工具                                                        --
    电子设备                        839,854.49                           --                                  839,854.49
    五、固定资产账面价值合计    405,094,376.86                           --                               410,123,609.91
    其中:房屋及建筑物          328,332,542.98                           --                               330,552,898.69
    机器设备                53,778,455.93                           --                                55,760,863.95
    运输工具                 2,740,966.13                           --                                 2,905,376.17
    电子设备                     20,242,411.82                           --                                20,904,471.10本期折旧额 9,934,637.53 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况□ 适用 √ 不适用(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况□ 适用 √ 不适用(6)未办妥产权证书的固定资产情况□ 适用 √ 不适用18、在建工程(1)
                                                                                                           单位: 元
                                             期末数                                       期初数
                项目
                             账面余额        减值准备     账面价值        账面余额       减值准备      账面价值
    在建工程                     6,081,971.84                 6,081,971.84    3,951,565.70                  3,951,565.70
    合计                         6,081,971.84          0.00   6,081,971.84    3,951,565.70         0.00     3,951,565.7095
    中山华帝燃具股份有限公司                                                      2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                        单位: 元
                                                                                                                             其中:本期利
                                                         转入固定资                   工程投入占               利息资本化                    本期利息资
    项目名称    预算数        期初数       本期增加                     其他减少                   工程进度                 息资本化金                    资金来源    期末数
                                                             产                       预算比例(%)              累计金额                      本化率(%)
                                                                                                                                 额Chinasec 可信
    网络安全平       460,000.00    285,470.09                                                                                                                 自有资金     285,470.09台客户服务中
                2,077,300.00 1,917,670.00                                                                                                                 自有资金    1,917,670.00心管理系统建筑设计工
                                             22,882.24                                                                                                    自有资金      22,882.24程内网安全软
                 170,000.00     57,435.91                                                                                                                 自有资金      57,435.91件呼叫中心装
                4,137,200.00 1,690,989.70 2,091,930.73                                                                                                    自有资金    3,782,920.43修工程
    液压卷边机        16,000.00                  13,675.21                                                                                                    自有资金      13,675.21
    合计            6,860,500.00 3,951,565.70 2,128,488.18            0.00         0.00       --           --             0.00            0.00       --            --     6,080,053.8896
    中山华帝燃具股份有限公司                                        2012 年半年度报告全文(3)在建工程减值准备□ 适用 √ 不适用(4)重大在建工程的工程进度情况□ 适用 √ 不适用(5)在建工程的说明本期在建工程较上年末增加53.91%,主要系呼叫中心装修工程验收结算而支付的款项。19、工程物资□ 适用 √ 不适用20、固定资产清理□ 适用 √ 不适用21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产□ 适用 √ 不适用23、无形资产(1)无形资产情况
                                                                                            单位: 元
          项目             期初账面余额       本期增加          本期减少            期末账面余额
    一、账面原值合计              95,959,696.70      3,186,315.45               0.00        99,146,012.15
    土地使用权                    69,355,741.73                                             69,355,741.73
    商标权                         1,191,773.55                                              1,191,773.5597
    中山华帝燃具股份有限公司                                      2012 年半年度报告全文
    专利权                         10,497,744.50                                          10,497,744.50
    软件                           14,914,436.92   3,186,315.45                           18,100,752.37
    二、累计摊销合计               20,424,706.36   2,330,948.38               0.00        22,755,654.74
    土地使用权                      9,379,340.64    722,455.64                            10,101,796.28
    商标权                          1,155,013.63     36,759.92                             1,191,773.55
    专利权                          1,908,058.37    334,180.86                             2,242,239.23
    软件                            7,982,293.72   1,237,551.96                            9,219,845.68三、无形资产账面净值合
                               75,534,990.34           0.00               0.00        76,390,357.41计
    土地使用权                     59,976,401.09                                          59,253,945.45
    商标权                            36,759.92
    专利权                          8,589,686.13                                           8,255,505.27
    软件                            6,932,143.20                                           8,880,906.69
    四、减值准备合计                        0.00           0.00               0.00                 0.00土地使用权商标权专利权软件
    无形资产账面价值合计           75,534,990.34           0.00               0.00        76,390,357.41
    土地使用权                     59,976,401.09                                          59,253,945.45
    商标权                            36,759.92
    专利权                          8,589,686.13                                           8,255,505.27
    软件                            6,932,143.20                                           8,880,906.69本期摊销额 2,330,948.38 元。(2)公司开发项目支出□ 适用 √ 不适用(3)未办妥产权证书的无形资产情况□ 适用 √ 不适用24、商誉□ 适用 √ 不适用98
    中山华帝燃具股份有限公司                                                   2012 年半年度报告全文25、长期待摊费用
                                                                                                           单位: 元
        项目         期初额         本期增加额      本期摊销额      其他减少额        期末额         其他减少的原因
    模具                14,952,919.44    1,306,772.81    2,740,465.05                    13,519,227.20租入固定资产改
                     3,474,729.96      430,801.21      459,481.46                     3,446,049.71良支出
    办公室装修             363,976.17      400,000.00                                      763,976.17协会会费(5 年
                                       200,000.00                                      200,000.00期)
    合计                18,791,625.57    2,337,574.02    3,199,946.51             0.00   17,929,253.08         --长期待摊费用的说明:主要是生产模具摊销所致,模具摊销一般采用直线法,预计使用期限5年。26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                           单位: 元
                    项目                                  期末数                               期初数递延所得税资产:
    资产减值准备                                                        4,588,184.43                        4,588,184.43开办费可抵扣亏损
    小     计                                                           4,588,184.43                        4,588,184.43递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动小计未确认递延所得税资产明细□ 适用 √ 不适用未确认递延所得税资产的可抵扣亏损将于以下年度到期□ 适用 √ 不适用99
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文应纳税差异和可抵扣差异项目明细□ 适用 √ 不适用(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 □ 不适用27、资产减值准备明细
                                                                                                          单位: 元
                                                                            本期减少
             项目             期初账面余额       本期增加                                            期末账面余额
                                                                   转回                转销
    一、坏账准备                     16,967,932.75                                                        16,967,932.75
    二、存货跌价准备                 12,111,800.64              0.00            0.00              0.00    12,111,800.64三、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                                    0.00                                               0.00六、投资性房地产减值准备
    七、固定资产减值准备               919,594.26                                                           919,594.26八、工程物资减值准备
    九、在建工程减值准备                      0.00              0.00                                               0.00十、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                    0.00              0.00                                               0.00
    十三、商誉减值准备                                                                                             0.00十四、其他
    合计                             29,999,327.65              0.00            0.00              0.00    29,999,327.65资产减值明细情况的说明:本期未计提资产减值准备。28、其他非流动资产□ 适用 √ 不适用100
    中山华帝燃具股份有限公司                                        2012 年半年度报告全文29、短期借款(1)短期借款分类
                                                                                              单位: 元
                    项目                     期末数                              期初数质押借款抵押借款保证借款
    信用借款                                              40,000,000.00                       40,000,000.00
    合计                                                  40,000,000.00                       40,000,000.00(2)已到期未偿还的短期借款情况□ 适用 √ 不适用30、交易性金融负债□ 适用 √ 不适用31、应付票据
                                                                                              单位: 元
                    种类                     期末数                              期初数商业承兑汇票
    银行承兑汇票                                          85,898,260.70                       80,909,185.88
    合计                                                  85,898,260.70                       80,909,185.88下一会计期间将到期的金额 7,934,455.73 元。32、应付账款(1)
                                                                                              单位: 元
                    项目                     期末数                              期初数101
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文
    应付账款                                                    335,285,628.05                                277,581,202.66
    合计                                                        335,285,628.05                                277,581,202.66(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用33、预收账款(1)
                                                                                                               单位: 元
                     项目                               期末数                                   期初数
    预收账款                                                         87,296,593.41                             95,394,241.95
    合计                                                             87,296,593.41                             95,394,241.95(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用34、应付职工薪酬
                                                                                                               单位: 元
        项目           期初账面余额          本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                            21,352,201.34       68,953,973.33                    76,001,518.60             14,304,656.07贴和补贴
    二、职工福利费                                   4,575,315.48                     4,575,315.48
    三、社会保险费                247,536.60         4,010,118.84                     4,026,107.18               231,548.26
    其中:养老险                   58,249.40         1,760,724.63                     1,665,633.11               153,340.92
    医疗保险                      175,022.40          857,672.64                       973,908.14                  58,786.90
    失业保险                         9,031.00         720,679.25                       716,391.87                  13,318.38
    工伤保险                         2,371.20         658,928.56                       659,003.90                   2,295.86
    生育保险                         2,862.60           12,113.76                        11,170.16                  3,806.20
    四、住房公积金                 14,664.00          560,712.20                       545,135.20                  30,241.00
    五、辞退福利                                      148,618.16                       148,618.16
    六、其他                              0.00        606,198.53                       606,198.53                       0.00
    工会经费和职工教                                  606,198.53                       606,198.53102
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文育经费非货币性福利
    合计                         21,614,401.94        78,854,936.54                85,902,893.15            14,566,445.33应付职工薪酬中属于拖欠性质的金额 0.00。工会经费和职工教育经费金额 606,198.53,非货币性福利金额 0.00,因解除劳动关系给予补偿 148,618.16。应付职工薪酬预计发放时间、金额等安排:2012年6月计提的应付职工薪酬于2012年7月中旬发放.35、应交税费
                                                                                                            单位: 元
                      项目                                  期末数                             期初数
    增值税                                                               20,644,327.28                       9,455,259.53消费税
    营业税                                                                  48,169.01                         262,161.55
    企业所得税                                                            8,936,201.22                       6,810,082.80
    个人所得税                                                            4,435,130.92                        931,794.86
    城市维护建设税                                                        1,080,222.00                        542,254.73
    教育费附加                                                            1,074,189.58                        559,990.28
    堤围费                                                                 306,679.62                         205,583.21
    河道管理费                                                                2,652.56                             44.95
    合计                                                                 36,527,572.19                      18,767,171.9136、应付利息□ 适用 √ 不适用37、应付股利□ 适用 √ 不适用38、其他应付款(1)
                                                                                                            单位: 元
                    项目                                 期末数                                期初数103
    中山华帝燃具股份有限公司                                     2012 年半年度报告全文
    其他应付款                                             40,381,136.07                 21,937,651.40
    合计                                                   40,381,136.07                 21,937,651.40(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明□ 适用 √ 不适用(4)金额较大的其他应付款说明内容
        其他应付款期末余额比年初增加84.07%,主要原因为报告期内母公司规范市场统一终端服务用车,由公司统一代购车辆并下发到各经销商处,各经销商支付购车定金共计1,816.5万元到母公司,由于订购车辆目前尚未全部交付,因此此代购行为未进行最终结算,导致其他应付款大幅增加。39、预计负债□ 适用 √ 不适用40、一年内到期的非流动负债(1)(2)一年内到期的长期借款□ 适用 √ 不适用(3)一年内到期的应付债券□ 适用 √ 不适用(4)一年内到期的长期应付款□ 适用 √ 不适用104
    中山华帝燃具股份有限公司                                        2012 年半年度报告全文41、其他流动负债
                                                                                              单位: 元
                    项目                  期末账面余额                        期初账面余额
    借款利息                                                 107,253.33                          220,096.13
    水电费                                               1,114,086.74                            821,186.51
    租赁费                                                    69,200.00                           19,200.00
    市场推广费                                          28,633,492.88                        23,436,871.87
    广告费用                                            36,117,180.95                        33,040,440.90
    差旅费                                               2,955,824.02                            822,505.35
    运输费                                               4,980,005.32                            130,000.00
    其他营销费用                                        97,707,471.25                        54,820,711.05
    合计                                               171,684,514.49                       113,311,011.81其他流动负债说明:其他流动负债期末余额比年初增加51.52%,主要为计提本期应负担的广告宣传费、促销费、KA费用以及其他营销售费用。42、长期借款(1)长期借款分类□ 适用 √ 不适用(2)金额前五名的长期借款□ 适用 √ 不适用43、应付债券□ 适用 √ 不适用44、长期应付款(1)金额前五名长期应付款情况□ 适用 √ 不适用105
    中山华帝燃具股份有限公司                                                            2012 年半年度报告全文(2)长期应付款中的应付融资租赁款明细□ 适用 √ 不适用45、专项应付款
                                                                                                                       单位: 元
             项目                期初数            本期增加        本期减少             期末数                备注说明
    中山市财政局专项拨款             2,470,270.00       1,361,699.95                        3,831,969.95
    技术创新项目拨款                 1,180,000.00                                           1,180,000.00中山市科技型中小企业技术
                                  100,000.00                                             100,000.00创新专项资金
             合计                3,750,270.00       1,361,699.95             0.00       5,111,969.95             --专项应付款说明:专项应付款期末余额较年初增长36.31%,主要为报告期内公司收到中山市经济和信息化局拨付的广东省第一批战略性新兴产业政银企合作专项资金129万元。46、其他非流动负债
                                                                                                                       单位: 元
                     项目                                   期末账面余额                           期初账面余额
    与资产相关的政府补助                                                       500,000.00                                 500,000.00
    合计                                                                       500,000.00                                 500,000.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:递延收益系公司2007年收到“太阳能燃气联合供热设备生产技术改造”项目财政补助资金500万元,公司将其确认为递延收益,分5年转入营业外收入,累计已转入450万元。47、股本
                                                                                                                       单位: 元
                                                          本期变动增减(+、-)
                    期初数                                                                                            期末数
                                发行新股           送股         公积金转股           其他              小计
    股份总数       223,303,080.00                   22,330,308.00                                    22,330,308.00 245,633,388.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:
      公司以2011年末总股本223,303,080.00股为基数,向全体股东以每10股股份送红股1股的比例增加股本,新增注册资本人民币22,330,308.00元,变更后注册资本为人民币245,633,388.00元,并经中审国际会计师事务所有限责任公司中审国际验字106
    中山华帝燃具股份有限公司                                              2012 年半年度报告全文[2012]第01020105号验资报告验证。48、库存股□ 适用 √ 不适用49、专项储备□ 适用 √ 不适用50、资本公积
                                                                                                     单位: 元
    项目                       期初数                   本期增加          本期减少              期末数
    资本溢价(股本溢价)                65,654,127.54                                                65,654,127.54其他资本公积
    合计                                65,654,127.54              0.00                  0.00        65,654,127.5451、盈余公积
                                                                                                     单位: 元
            项目           期初数                   本期增加          本期减少              期末数
    法定盈余公积                        63,309,397.71                                                63,309,397.71任意盈余公积储备基金企业发展基金其他
    合计                                63,309,397.71              0.00                  0.00        63,309,397.7152、一般风险准备□ 适用 √ 不适用107
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文53、未分配利润
                                                                                                                单位: 元
                   项目                                           金额                             提取或分配比例
    调整前上年末未分配利润                                                            189,837,118.38           --
    调整年初未分配利润合计数(调增+,调减-)                                                                   --
    调整后年初未分配利润                                                              189,837,118.38           --
    加:本期归属于母公司所有者的净利润                                                 62,931,546.28           --减:提取法定盈余公积提取任意盈余公积提取一般风险准备应付普通股股利转作股本的普通股股利
    对股东的分配                                                                       66,990,924.00
    期末未分配利润                                                                    185,777,740.66           --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数:54、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                单位: 元
                   项目                              本期发生额                               上期发生额
    主营业务收入                                                1,140,178,815.32                           840,823,280.15
    其他业务收入                                                      36,272,748.24                            66,013,809.81
    营业成本                                                      771,465,596.42                           604,432,854.21108
    中山华帝燃具股份有限公司                                             2012 年半年度报告全文(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                                      单位: 元
                                      本期发生额                                    上期发生额
           行业名称
                           营业收入                营业成本              营业收入                营业成本
    电器机械及器材制造业       1,140,178,815.32         743,118,850.02       840,823,280.15          537,917,545.08
    合计                       1,140,178,815.32         743,118,850.02       840,823,280.15          537,917,545.08(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                                      单位: 元
                                      本期发生额                                    上期发生额
           产品名称
                           营业收入                营业成本              营业收入                营业成本
    炉具                        354,771,876.08          221,940,142.22       235,391,301.15          177,546,457.22
    烟机                        430,705,872.30          265,136,757.46       382,275,806.42          212,330,506.22
    热水器                      250,898,576.23          195,803,977.37       180,464,490.21          140,962,868.66
    其他                        160,136,357.36          117,253,016.83        89,904,979.93           56,136,804.13
    内部抵消数                   -56,333,866.65         -57,015,043.86        -47,213,297.56          -49,059,091.15
    合计                       1,140,178,815.32         743,118,850.02       840,823,280.15          537,917,545.08(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                      单位: 元
                                      本期发生额                                    上期发生额
           地区名称
                           营业收入                营业成本              营业收入                营业成本
    华北地区                    130,012,973.07           81,970,312.47       108,561,362.98           68,317,523.00
    东北地区                     66,097,364.85           42,449,928.41        45,034,194.65           28,770,159.84
    华东地区                    317,551,573.59          205,688,367.27       230,774,402.83          140,174,282.40
    华中地区                    204,594,170.89          138,132,556.24       140,768,317.10           91,081,471.44
    华南地区                    151,881,734.73           86,311,733.98       121,372,026.63           69,107,335.98
    西南地区                    136,902,597.56           98,933,206.74        96,678,636.56           74,391,424.76
    西北地区                     79,682,457.41           53,136,167.64        51,091,978.35           33,362,849.83
    其他地区                     53,455,943.22           36,496,577.27        46,542,361.05           32,712,497.83
    合计                       1,140,178,815.32109
    中山华帝燃具股份有限公司                                                 2012 年半年度报告全文
    合计                         1,140,178,815.32           743,118,850.02          840,823,280.15        537,917,545.08(5)公司前五名客户的营业收入情况
                                                                                                           单位: 元
             客户名称              主营业务收入                          占公司全部营业收入的比例(%)
    重庆一能燃具有限公司                            107,689,533.99                                                9.44%
    广州市新电星销售有限公司                         41,587,771.07                                                3.65%
    济南汇佳厨卫用品有限公司                         33,849,102.45                                                2.97%
    珠海市华帝贸易有限公司                           22,291,627.81                                                1.96%
    乌鲁木齐鑫骏翔电子有限公司                       22,156,491.88                                                1.94%
    合计                                            227,574,527.20                                               19.96%55、合同项目收入□ 适用 √ 不适用合同项目的说明:56、营业税金及附加
                                                                                                           单位: 元
                项目             本期发生额                 上期发生额                       计缴标准消费税
    营业税                                     1,012.31                             5%
    城市维护建设税                         3,669,960.67              2,404,558.20 5%
    教育费附加                             3,599,438.76              2,380,336.16 3%资源税
    河道管理费                                77,576.40                18,192.06 0.1%、0.07%
    合计                                   7,347,988.14              4,803,086.42                    --57、公允价值变动收益□ 适用 √ 不适用110
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文58、投资收益(1)投资收益明细情况
                                                                                                    单位: 元
                    项目                             本期发生额                        上期发生额
    成本法核算的长期股权投资收益                                       35,793.15                               0.00
    权益法核算的长期股权投资收益                                      160,410.74                        4,311.83处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益
    处置交易性金融资产取得的投资收益                                  -87,020.00持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益其他
    合计                                                              109,183.89                        4,311.83(2)按成本法核算的长期股权投资收益
                                                                                                    单位: 元
            被投资单位                 本期发生额         上期发生额            本期比上期增减变动的原因中山联动第一期股权投资中心(有限
                                              35,793.15                 0.00 企业利润增加合作)
    合计                                          35,793.15                 0.00                --(3)按权益法核算的长期股权投资收益
                                                                                                    单位: 元
            被投资单位                 本期发生额         上期发生额            本期比上期增减变动的原因
    中山市达伦工贸有限公司                       160,410.74             4,311.83 企业利润增加
    合计                                         160,410.74             4,311.83                --59、资产减值损失□ 适用 √ 不适用111
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文60、营业外收入(1)
                                                                                                  单位: 元
    项目                                                 本期发生额                     上期发生额
    非流动资产处置利得合计                                            23,314.86                       45,311.54
    其中:固定资产处置利得                                            23,314.86                       45,311.54
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                      459,700.00                         561,871.99
    奖励收入                                                      235,714.51                         227,363.59
    罚款收入                                                     5,618,589.67                    5,062,888.82
    其他                                                          395,257.97                         248,966.12
    合计                                                         6,732,577.01                    6,146,402.06(2)政府补助明细
                                                                                                  单位: 元
               项目               本期发生额          上期发生额                      说明中山市科学技术局粤财教
                                         30,000.00(2011)522 号知识产权保护资金中山市科学技术局粤府(2011)21
                                         20,000.00号科技科学技术进步奖中山财政局对外贸易合作局中外
    经贸加字【2012】2 号广东省加工           20,000.00贸易转型升级专项资金中山市小榄镇人民政府榄府[2011]1 号(市级科技成果鉴定奖、
                                         70,000.00广东省及中山市专利优秀奖励.专利发明人奖、高新技术产品奖励)中山市小榄镇人民政府榄府[2011]1 号(广东省第四批创新型
                                        180,000.00企业项目奖、自主创新奖、广东省及中山市科技进步奖)112
    中山华帝燃具股份有限公司                                             2012 年半年度报告全文中山市小榄镇人民政府榄府
    [2011]1 号(广东省认定自主创新             10,000.00产品奖)中山市小榄镇人民政府榄府
    [2011]1 号(广东省高新技术企业             60,000.00项目奖励)中山市小榄镇人民政府榄府
    [2011]1 号(广东省民营科技企业              30,000.00项目奖励)中山市小榄镇人民政府榄府
                                           30,000.00[2011]1 号(中山市专利金奖奖励)上海市闵行区政府下发的教育津
                                            9,700.00贴中山小榄镇财政所支票(专利发明
    人奖.自主创新奖.技术成果一等                                    190,000.00奖等)小榄财政所支票(品牌宣传奖励及
                                                                150,000.00冠名举办工业设计大赛奖励)小榄财政所 2010 年度小榄第三产
                                                                 50,000.00业奖励中山市小榄镇财政所授权专利奖
                                                                 45,000.00励小榄财政所 2010 年度小榄镇第三
                                                                  3,859.19产业奖励中山财政局技术成果广东省科学
                                                                 50,000.00技术奖二等奖奖励中山市财政局 2010 年中小企业国
                                                                 63,012.80际市场开拓资金
    小榄镇财政所授权专利奖励                                         10,000.00
    合计                                      459,700.00            561,871.99               --营业外收入说明营业外收入本期发生额较上年同期增加 9.54%,主要系扣罚经销商未完成任务保证金增加所致。61、营业外支出
                                                                                                    单位: 元
    项目                                                        本期发生额                 上期发生额
    非流动资产处置损失合计                                                149,859.88               212,799.99
    其中:固定资产处置损失                                                149,859.88               212,799.99113
    中山华帝燃具股份有限公司                                     2012 年半年度报告全文
       无形资产处置损失债务重组损失非货币性资产交换损失
    对外捐赠                                                     117,000.00
    罚款支出                                                          1,127.84                    1,000.00
    其它                                                              2,936.31                 123,510.18
    合计                                                         270,924.03                    337,310.1762、所得税费用
                                                                                             单位: 元
                          项目                      本期发生额                 上期发生额
    按税法及相关规定计算的当期所得税                           13,465,913.43                 10,835,962.40递延所得税调整
    合计                                                       13,465,913.43                 10,835,962.4063、基本每股收益和稀释每股收益的计算过程
                           项目                                  序号                      本期数
    归属于公司普通股股东的净利润                 ①                                           62931546.28
    非经常性损益                                 ②                                            5364227.36
    扣除非经常性损益后的归属于普通股股东的净利润 ③=①-②                                     57567318.92
    期初股份总数                                 ④                                             223303080
    因公积金转增股本或股票股利分配等增加的股份数 ⑤                                              22330308
    发行新股或债转股增加的股份数                 ⑥
    增加股份次月起至报告期期末的累计月数         ⑦                                                          2
    因回购等减少股份数                           ⑧
    减少股份次月起至报告期期末的累计月数         ⑨
    报告期缩股数                                 ⑩
    报告期月份数                                 ○11                                                        4
    发行在外的普通股加权平均数                   ○12 =④+⑤+⑥*⑦/○11 -⑧*⑨*⑩
                                             /○11 -⑩                        245,633,388.00
    基本每股收益                                 ○13 =①/○12                                          0.256
    扣除非经常损益加权每股收益                   ○14 =③/○12                                          0.234
    合计                                                                                 -114
    中山华帝燃具股份有限公司              2012 年半年度报告全文64、其他综合收益□ 适用 √ 不适用65、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                   单位: 元
                            项目                  金额
    利息收入                                                        3,084,323.82
    商标使用费收益                                                  1,126,683.76
    政府补助及奖励款                                                2,057,114.46
    往来款及其他                                                    7,894,821.89
                            合计                               14,162,943.93(2)支付的其他与经营活动有关的现金
                                                                   单位: 元
                            项目                  金额
    广告宣传费                                                     65,688,394.95
    销售服务费                                                     24,555,404.20
    业务招待费                                                      4,913,922.45
    差旅费                                                          9,217,863.68
    运输费                                                          4,546,566.98
    办公费                                                           568,888.38咨询服务费
    租赁费                                                          2,039,791.80
    新产品开发费                                                    7,801,978.86
    其他费用及往来                                                 17,505,562.59用于经营活动的银行承兑汇票保证金
                            合计                              136,838,373.89115
    中山华帝燃具股份有限公司                                         2012 年半年度报告全文(3)收到的其他与投资活动有关的现金□ 适用 √ 不适用(4)支付的其他与投资活动有关的现金□ 适用 √ 不适用(5)收到的其他与筹资活动有关的现金□ 适用 √ 不适用(6)支付的其他与筹资活动有关的现金□ 适用 √ 不适用66、现金流量表补充资料(1)现金流量表补充资料
                                                                                                  单位: 元
                     补充资料                      本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                   --                                 --
    净利润                                                     65,616,744.95                      57,267,490.85加:资产减值准备
    固定资产折旧、油气资产折耗、生产性生物资产折旧              9,934,637.53                       7,608,880.27
    无形资产摊销                                                2,330,948.38                       2,072,825.01
    长期待摊费用摊销                                            3,199,946.51                       3,608,266.28处置固定资产、无形资产和其他长期资产的损失(收益
                                                              126,545.02                        167,488.45以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                             -1,258,540.22                      -1,575,414.32
    投资损失(收益以“-”号填列)                                -109,183.89                         -4,311.83递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)116
    中山华帝燃具股份有限公司                                           2012 年半年度报告全文
    存货的减少(增加以“-”号填列)                               1,836,464.34                      -24,616,245.76
    经营性应收项目的减少(增加以“-”号填列)                   -65,200,439.49                      26,800,988.47
                                                        142,125,282.69
    经营性应付项目的增加(减少以“-”号填列)                                                       -75,293,688.37
                                                             30,160,743.17
    其他                                                                                             -10,843,901.61
    经营活动产生的现金流量净额                                   188,763,149.00                      -14,807,622.56
    2.不涉及现金收支的重大投资和筹资活动:                 --                                 --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                         --                                 --
    现金的期末余额                                               415,997,841.77                     236,924,233.39
    减:现金的期初余额                                           299,582,535.35                     360,890,723.85加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                     116,415,306.42                     -123,966,490.46(2)本报告期取得或处置子公司及其他营业单位的相关信息□ 适用 √ 不适用(3)现金和现金等价物的构成
                                                                                                     单位: 元
                         项目                      期末数                             期初数
    一、现金                                                     415,997,841.77                     236,924,233.39
    其中:库存现金                                                  182,395.44                           48,390.743
       可随时用于支付的银行存款                              319,815,446.33                      236,875,842.65
       可随时用于支付的其他货币资金                           96,000,000.00
       可用于支付的存放中央银行款项
       存放同业款项
       拆放同业款项二、现金等价物其中:三个月内到期的债券投资117
    中山华帝燃具股份有限公司                                                           2012 年半年度报告全文
    三、期末现金及现金等价物余额                                                415,997,841.77                  236,924,233.3967、所有者权益变动表项目注释□ 适用 √ 不适用(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款□ 适用 √ 不适用2、公司不具有控制权但实质上承担其风险的特殊目的主体情况□ 适用 √ 不适用(九)关联方及关联交易1、本企业的母公司情况
                                                                                                                   单位: 元
                                                                                    母公司对 母公司对
    母公司名                                 法定代表                                   本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型 注册地                 业务性质 注册资本       币种
      称                                    人                                      持股比例 表决权比 终控制方          代码
                                                                                       (%)     例(%)
                                                                                                        实际控制
                                                                                                        人为黄文
                                                                                                        枝、黄启
                            中山市小
    中山九洲                                            金属制品                                            均、邓新
                    有限责任 榄镇南堤                          13,000,00                                           28202812
    实业有限 控股股东                        邓新华     的生产与               CNY        25.28%   25.28% 华、关锡
                    公司    路 68 号 3                              0.00                                           -3
    公司                                                销售                                                源、潘权
                            楼A区
                                                                                                        枝、杨建
                                                                                                        辉、李家
                                                                                                        康七人本企业的母公司情况的说明九洲实业成立于 1993 年 12 月 9 日,法定代表人为邓新华,注册资本 1300 万元,组织机构代码号为:28202812-3,企业类型为有限责任公司,法定住所为广东省中山市小榄镇南堤路68 号三楼 A 区,经营范围为生产、销售:金属制品、微型电机、家用电器配件。118
    中山华帝燃具股份有限公司                                                           2012 年半年度报告全文2、本企业的子公司情况
                                                                                                                      单位: 元
    子公司全 子公司类                            法定代表                                      持股比例 表决权比 组织机构
                     企业类型    注册地                 业务性质 注册资本          币种
      称        型                              人                                            (%)      例(%)           代码
                                中山市小
                                榄镇工业中山市正
                                大道南华                厨卫电器
    盟厨卫电 控股子公 有限责任                                           3,000,000.                                   68643197-
                                园路 1 号 黄启均        的生产与                  CNY          100%        100%
    器有限公 司          公司                                                   00                                    1
                                四楼综合                销售司
                                服务楼三
                                层
                                闵行区吴上海华帝
           控股子公 有限责任 中路 1209                  厨卫电器     1,000,000.                                   74652239-
    厨卫有限                                     黄启均                               CNY           90%        90%
           司        公司       号 A 楼四               销售                00                                    0公司
                                层东座
    中山市华                        中山市小                橱柜及其
    帝集成厨 控股子公 有限责任 榄镇工业                     配套产品 14,000,000                                       74553162-
                                             黄启均                               CNY           85%        85%
    房有限公 司          公司       大道南华                生产与销            .00                                   3
    司                              园路之三                售
    中山炫能                                                节能燃气
                                中山市小
    燃气科技 控股子公 股份有限                              具产品开 13,000,000                                       68242908-
                                榄镇九洲 黄启均                                   CNY           56%        56%
    股份有限 司          公司                               发、生产与          .00                                   1
                                基工业区
    公司                                                    销售
                                中山市小
    广东德乾                                                企业股权
           控股子公 有限责任 榄镇南堤                                50,000,000                                   55367697-
    投资管理                                     黄文枝     投资、资本                CNY           90%        90%
           司        公司       路 68 号 3                                  .00                                   5
    有限公司                                                运作等
                                楼B区
                                                        燃气具,油
                                上海市闵
                                                        烟机。燃气
                                行区吴中
    上海粤华                                                热水器、电
           控股子公 有限责任 路 1059 号                              5,000,000.                                   56187368-
    厨卫有限                                     关锡源     热水器,太                CNY          100%        100%
           司        公司       第六幢第                                    00                                    8
    公司                                                    阳能热水
                                四层 4004
                                                        器、消毒柜
                                室
                                                        销售
                                                        厨房用具、
                                                        太阳能设
                                拱墅区小
    杭州粤迪                                                备、家用电
           控股子公 有限责任 兜弄 15 号                              3,000,000.                                   58651308-
    厨卫有限                                     关锡源     器、五金交                CNY          100%        100%
           司        公司       3 号楼四                                    00                                    0
    公司                                                    电的销售、
                                楼 408
                                                        投资管理、
                                                        其他无需119
    中山华帝燃具股份有限公司                                                    2012 年半年度报告全文
                                                   报经审批
                                                   的一切合
                                                   法经营
                             中山市小中山市达
           参股子公 有限责任 榄镇南堤                         3,000,000.                                  67138849-
    伦工贸有                                  张仲良   贸易                    CNY           40%        40%
           司       公司     路 68 号四                              00                                   9限公司
                             楼A区120
    中山华帝燃具股份有限公司                                                          2012 年半年度报告全文3、本企业的合营和联营企业情况
                                                                                                                                                                                                单位: 元
                                                                                                  本企业在
    被投资单                             法定代表                                      本企业持      被投资单      期末资产      期末负债      期末净资     本期营业     本期净利              组织机构
             企业类型     注册地                 业务性质    注册资本      币种                                                                                                  关联关系
    位名称                                 人                                        股比例(%) 位表决权             总额          总额         产总额      收入总额        润                      代码
                                                                                                  比例(%)一、合营企
                    --       --           --            --      --          --         --            --            --            --            --           --           --         --            --业二、联营企
                    --       --           --            --      --          --         --            --            --            --            --           --           --         --            --业
                         中山市小中山市达
             有限责任    榄镇南堤                            3,000,000.                                         4,602,824. 1,101,186. 3,501,638. 5,662,524.                                 67138849-
    伦工贸有                              张仲良     贸易                     CNY               40%           40%                                                         401,026.83 参股公司
             公司        路 68 号四                                  00                                                  59            31           28           73                         9限公司
                         楼A区121
    中山华帝燃具股份有限公司                                                  2012 年半年度报告全文4、本企业的其他关联方情况
           其他关联方名称                        与本公司关系                               组织机构代码
    米林县联动投资有限公司                公司第二股东                             68683766-4
    中山华帝取暖电器有限公司              同一实际控制人                           74554524-0
    中山百得厨卫有限公司                  与本公司股东关系密切的家庭成员           56084832-5
    重庆适时燃具公司                      公司关键管理人员控制的其他企业           20303263-5
    重庆一能燃具有限公司                  公司关键管理人员控制的其他企业           68623544-4
    中山市能创电器科技有限公司            公司关键管理人员控制的其他企业           58141233-6本企业的其他关联方情况的说明
    注:刘伟先生系公司川渝地区一级经销商重庆一能燃具有限公司(以下简称“重庆一能”)及重庆适时燃具有限公司(以下简称“重庆适时”)的实际控制人,于2008年10月28日至2009年3月25日担任公司总裁助理,协助总裁处理国内销售业务相关工作。2009年10月31日,公司第三届董事会第十三次会议审议通过了《关于聘任公司国内销售事业部总经理人选的议案》,决定聘任刘伟先生担任公司国内销售事业部总经理职务。2010年4月8日,公司第三届董事会第十七次会议审议通过了《关于聘任公司副总裁的议案》,同意聘任刘伟先生为公司分管销售副总裁,属公司关键管理人员。
    重庆一能系公司2012年度最大的经销商,鉴于其实际控制人一直为刘伟先生且为公司关键管理人员,故重庆一能系公司2012年度关联方,其与公司的交易属关联方交易。
    2、公司第二大股东原中山联动投资有限公司于2011年4月25日变更注册地址,并更名为米林县联动投资有限公司。
    3、公司副总裁付韶春、刘伟、吴刚及中山华帝取暖电器有限公司于2011年8月9日共同投资设立中山市能创电器科技有限公司,经营范围为研发、加工、生产、销售:家用电器、五金制品、空气净化器、净水设备,属公司关键管理人员控制的企业,其与公司的交易属于关联方交易。5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                               单位: 元
                                                                 本期发生额                      上期发生额
                                        关联交易定价方                         占同类交                        占同类交
       关联方          关联交易内容
                                         式及决策程序           金额           易金额的         金额           易金额的
                                                                               比例(%)                       比例(%)重庆一能燃具有限
                   销售商品            市场价               107,689,533.99        9.44%       87,960,774.822      9.7%公司
    重庆适时燃具公司 销售商品              市场价                   3,272,777.27      0.28%中山百得厨卫有限
                   销售商品            市场价                    247,645.07       0.02%公司出售商品、提供劳务情况表122
    中山华帝燃具股份有限公司                                                                     2012 年半年度报告全文
                                                                                                                                 单位: 元
                                                                                   本期发生额                       上期发生额
                                                      关联交易定价方                            占同类交                         占同类交
         关联方               关联交易内容
                                                        式及决策程序             金额           易金额的          金额           易金额的
                                                                                                比例(%)                        比例(%)中山百得厨卫有限
                         委托生产                    市场价                    123,358,297.28      16.62%公司中山华帝取暖电器
                         采购商品                    市场价                      2,209,846.15       0.3%          2,132,014.22     0.35%有限公司中山市达伦工贸有
                         采购商品                    市场价                        812,449.57       0.11%         3,505,834.53     0.58%限公司(2)关联托管/承包情况公司受托管理/承包情况表□ 适用 √ 不适用公司委托管理/出包情况表□ 适用 √ 不适用关联托管/承包情况说明
       公司对重庆一能的营销政策以及与其他主要经销商的比较
    项目              重庆一能燃具有限公司              广州市新电星销售有限公司     北京华帝燃具销售有限公司   天津市华帝燃具销售有限公
                                                                                                            司
    合同金额(含税)    16,000万(不含新兴渠道3000万)                12,650万                    7400万                     5900万
    开票价            实行销售合同、政策打包、常规 常规渠道产品保倒扣综合毛利 实行销售合同、政策打包、常规渠道产品保倒扣综合毛利
                  渠 道 产 品 保 倒 扣 综 合 毛 利 率 率30%                      率19%,不再报销任何广告费、KA补贴
                  19%,不再报销任何广告费、KA
                  补贴
    保证金比例        按每次提货发票金额的2%提取 按每次提货发票金额的2%提取 按每次提货发票金额的2%提取
    广告费支持        为支持热水器品种的持续销售,按实际提货金额的5.5%计提(其 无                               无
                  若热水器品类全年完成达到1亿 中0.5%为扣点补贴)
                  元以上,则除以上返利以外额外
                  一次性给予80万元作为广告费
                  支持,凭广告发票核销。
    KA补贴            无                                按公司KA支持费用A类市场分 无                            无
                                                    配标准执行,给予KA渠道零售
                                                    任务的8%-10%费用支持;如果
                                                    单独在深圳地区KA销售排名达
                                                    到前四名,年末再一次性给予
                                                    150万元KA费用支持。
    返利              厨具品类完成合同任务,超出部 若全年实际合同任务完成额大 厨具品类完成合同任务,超出部分给予1%返利;热水器品
                  分给予1%返利;热水器品类完 于12650万元(包括基准与配额 类完成合同任务,按超出部分给予1%返利,若热水器品类123
    中山华帝燃具股份有限公司                                                        2012 年半年度报告全文
             成合同任务,按超出部分给予 任务),给予实际完成任务总额 全年实际销售达到1430万元以上,则另外追加热水器全年
             1%返利,若热水器品类全年实 1%的返利,对于超出合同任务 提货额的0.5%作为奖励。
             际销售达到9200万元以上,则另 部分额外再给2%返利;
             外追加热水器全年提货额的
             0.5%作为奖励。
    根据中山华帝燃具股份有限公司(以下简称甲方)与重庆一能燃具有限公司(以下简称乙方)签定的的2012年度经销合同及补充协议规定,合同金额为16,000.00(含税),其主要条款如下:
    一、2012年度甲方给予乙方周转货物总金额为700万元,乙方保证周转货物全部用于其年负责经营区域的甲方产品经营;销售年度结束后,乙方需无条件向甲方一次性结清所有周转货物,下一年度1 月10日前甲方再给予乙方700万元周转货物。
      二、销售合同政策打包:
    1、乙方2012年实际销售合同政策打包,常规渠道产品合同任务为1.6亿元,(其中厨具合同任务为8000万元,热水器合同任务为8000万元)均按倒扣综合毛利率19%供货,当销售任务完成1.6亿元以上超出部分按倒扣综合毛利率17%供货,当销售任务完成2亿元以上,超出部分按倒扣综合毛利率15%供货。但要求乙方全年必须完成主营渠道产品销售任务2亿元,若不能完成则按全年实际销售任务额度扣回保倒扣综合毛利率19%之间的差价。乙方2012年在甲方提乡镇产品按倒扣综合毛利率16%供货,此类产品不计入月度常规渠道销售任务,但若乙方年度内完成常规渠道销售任务1.6亿元后,乡镇产品可在年底一次性计入总体任务考核,并与常规渠道产品一致享受相关考核、奖励政策;
    2、乙方不再报销广告费、KA费及销售中的各项政策费用;但甲方对客户的荣誉类评选奖励仍可参与(包括五星级经销商评定、星级导购员奖励等);
    3、乙方代甲方处理产品及甲方为拓展市场销售特别指定的产品不受倒扣综合毛利率限制,但需经甲方总裁审核,再报董事长批准后方可执行,此部分计入任务不计毛利考核范围;
    4、甲方统一签订的全国性房地产合同、天然气公司合同,若涉及到乙方经销区域,此部分计入任务不计毛利考核范围;
    5、甲方统一开展的市场类全国促销活动乙方均按甲方要求执行,但不再给予相关产品降价政策;甲方在重大节假日开展的全国性媒体宣传,乙方必须按甲方的标准予以配合。甲方按全国配比政策配比给乙方,乙方按甲方配比规定执行。执行完毕后,乙方按标准流程核销甲方配比部分金额;
    6、在双方合作期间,每季度按甲方系统公布的标准成本核算一次甲方综合毛利:如甲方综合毛利低于协议要求,则由乙方补足(若因甲方成本连续两个月计算出错误,导致其毛利不足,则乙方不予补足),如甲方综合毛利高于协议要求,则将超出的部分返给乙方;
    7、在本协议执行期间,如因市场变化,导致出现超出本协议内容的政策需要,则须报甲方董事长审批;
      8、乙方业绩公布及排名时按倒扣综合毛利率30%重新核算业绩。
      7、乙方业绩公布及排名时按倒扣综合毛利率30%重新核算业绩。
      三、乙方完成总合同任务的前提下:
      1、厨具品类完成合同任务,超出部分给予1%返利;
    2、热水器品类完成合同任务,按超出部分给予1%返利,若热水器品类全年实际销售达到9200万元以上,则另外追加热水器全年提货额的0.5%作为奖励。考虑到2012年甲方执行“配额任务”及“零利润”政策的124
    中山华帝燃具股份有限公司                                     2012 年半年度报告全文整体规划,为支持乙方热水器品种的持续销售,若热水器品类全年完成达到1亿元以上,则除以上返利以外额外一次性给予80万元作为广告费支持,凭广告发票核销。
      四、甲方给予乙方实际销售额的1%作为销售合同、政策打包后的补贴。
      五、1、甲方于乙方每次提货时按提货金额收取2%的市场保证金,甲方开具市场保证金收据;
    2、甲方所收取的市场保证金一个季度返一次,每季度的次月10日前经双方确认金额后乙方开具收据给甲方,甲方于五个工作日内直接转货款至乙方帐上。
    六、1、甲方对全国免费发放的物资及宣传物品按乙方任务实际占全国比例分配,超出部分乙方自行购买;
         2、甲方开展全国政策内市场终端改造工程及专卖店装修项目政策,乙方可按全国政策同等享受;
        3、乙方作为甲方的重点终端试验网点,甲方计划在本年度投入新终端标准在当地试验,相关补贴政策按实际批复执行。
      七、售后
      1、售后服务相关奖励只获荣誉评选不发奖金;
    2、因乙方连续多年被评为华帝售后服务标兵单位、曾被中国质量万里行评为优秀服务单位,为继续支持乙方对华帝品牌售后服务的投入,甲方延续以往政策,继续给予乙方售后服务品牌建设费30万元;
    3、乙方的售后维修按甲方全国标准执行,按正常流程结算,灶具正常享受提货金额1%的维修费,其中聚能灶及指定型号产品追加0.5%延保维修费;
    4、由于乙方售后系统与甲方的CRM系统对接问题,甲方不再向乙方在价格内、价格外收取安装信息费,同时也不再向乙方报销安装信息费,但乙方有义务向甲方CRM系统中录入完整、真实的相关客户信息,如有发现违反以上条例,甲方有权取消、扣回售后服务品牌建设费30万元,并作相应处罚。
      5、乙方按全国统一标准享受、执行三包维修标准。
      另:新兴渠道产品销售任务3000万元,具体协议条款如下:
    一、乙方2012年新兴渠道产品销售按倒扣综合毛利率19%价格基础上加上经销商安装费及新兴渠道红利供货;
    二、乙方不再报销新兴渠道广告费、销售中的各项政策费用;甲方将统一对新兴渠道的平台操作、运营等作全国统一统筹,规则,如有涉及需乙方经营投入项目将由甲方通知乙方具体操作细则,由乙方自行投入,甲方监督执行;
    三、如有甲方为拓展新兴渠道市场销售特别指定的产品不受倒扣综合毛利率限制,需经甲方审核,再报董事长批准后方可执行,此部分计入任务不计毛利考核范围;在双方合作期间,每季度按甲方系统公布的标准成本核算一次甲方综合毛利:如甲方综合毛利低于协议要求,则由乙方补足(若因甲方成本连续两个月计算出错误,导致其毛利不足,则乙方不予补足),如甲方综合毛利高于协议要求,则将超出的部分返给乙方;
    四、在本协议执行期间,如因市场变化,导致出现超出本协议内容的政策需要,则须报甲方董事长审批。
      五、1、此协议如与甲乙双方签订的经销商合同有冲突处,以此份协议为准;
    2、本协议一式六份,甲方执四份,乙方执二份,具有同等法律效力。六、本协议自2012年1月1日起生效,有效期至2012年12月31日止。125
    中山华帝燃具股份有限公司                                            2012 年半年度报告全文(3)关联租赁情况公司出租情况表□ 适用 √ 不适用公司承租情况表□ 适用 √ 不适用=(4)关联担保情况□ 适用 √ 不适用(5)关联方资金拆借□ 适用 √ 不适用(6)关联方资产转让、债务重组情况□ 适用 √ 不适用(7)其他关联交易
    A、根据公司2011年第四届董事会第七次会议决议,同意授权中山华帝取暖电器有限公司使用华帝品牌注册商标,并按其年度销售收入的2%收取商标使用费。
       B、根据公司 2011 年第四届董事会第七次会议决议,同意授权公司参股公司中山市达伦工贸有限公司使用华帝商标,并依据该公司销售收入计征商标使用费,商标使用费率为 2%。
       C、根据公司 2011 年第四届董事会第七次会议决议,同意授权中山市能创电器科技有限公司使用华帝商标,并依据该公司销售收入计征商标使用费,商标使用费率为 2%。
       6、关联方应收应付款项公司应收关联方款项
                                                                                                   单位: 元
        项目名称            关联方               期末金额                           期初金额
    应收票据             重庆一能燃具有限公司                   29,382,127.97                      28,489,959.49
    合计                                                        29,382,127.97                      28,489,959.49
    应收帐款             重庆适时燃具公司                            4,822.57
    应收帐款             重庆一能燃具有限公司                    7,647,514.64
    合计                                                         7,652,337.21
    其他应收款           中山华帝取暖电器有限                                                        439,726.96126
    中山华帝燃具股份有限公司                                         2012 年半年度报告全文
                        公司
                        中山市达伦工贸有限公
    其他应收款                                                                                  100,932.14
                        司
                        中山市能创电器科技有
    其他应收款                                                                                      10,318.29
                        限公司
    合计                                                                                        550,977.39公司应付关联方款项
                                                                                                单位: 元
             项目名称                      关联方            期末金额                期初金额
    应付帐款                          中山华帝取暖电器有限公司          999,204.42              736,752.00
    应付帐款                          中山市达伦工贸有限公司            944,441.00              661,440.00
    应付帐款                          中山百得厨卫有限公司           21,856,087.59           19,421,181.23
    合计                                                             23,799,733.01           20,819,373.23
    预收账款                          重庆适时燃具公司                  519,169.36            4,967,609.80
    合计                                                                519,169.36            4,967,609.80(十)股份支付1、股份支付总体情况□ 适用 √ 不适用2、以权益结算的股份支付情况□ 适用 √ 不适用3、以现金结算的股份支付情况□ 适用 √ 不适用4、以股份支付服务情况□ 适用 √ 不适用5、股份支付的修改、终止情况□ 适用 √ 不适用127
    中山华帝燃具股份有限公司                              2012 年半年度报告全文(十一)或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响□ 适用 √ 不适用2、为其他单位提供债务担保形成的或有负债及其财务影响□ 适用 √ 不适用(十二)承诺事项1、重大承诺事项□ 适用 √ 不适用2、前期承诺履行情况□ 适用 √ 不适用(十三)资产负债表日后事项1、 重要的资产负债表日后事项说明□ 适用 √ 不适用2、 资产负债表日后利润分配情况说明
      □ 适用 √ 不适用3、其他资产负债表日后事项说明□ 适用 √ 不适用(十四)其他重要事项说明1、非货币性资产交换□ 适用 √ 不适用2、债务重组□ 适用 √ 不适用128
    中山华帝燃具股份有限公司                                                             2012 年半年度报告全文3、企业合并□ 适用 √ 不适用4、租赁□ 适用 √ 不适用5、期末发行在外的、可转换为股份的金融工具□ 适用 √ 不适用6、年金计划主要内容及重大变化□ 适用 √ 不适用7、其他需要披露的重要事项□ 适用 √ 不适用(十五)母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                          单位: 元
                                                期末数                                                期初数
                               账面余额                   坏账准备                   账面余额                     坏账准备
           种类
                                         比例                       比例                       比例                           比例
                       金额                        金额                       金额                      金额
                                         (%)                        (%)                        (%)                            (%)单项金额重大并单项计
                        99,289,819.76 70.89%         4,811,504.52         10% 48,115,045.22 46.46%             4,811,504.52         10%提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合          40,772,490.70 29.11%         7,869,039.45 14.19% 55,436,230.12 53.54%                  7,869,039.45 14.19%
    组合小计                40,772,490.70 29.11%         7,869,039.45 14.19% 55,436,230.12 53.54%                  7,869,039.45 14.19%单项金额虽不重大但单
    项计提坏账准备的应收              0.00                       0.00                       0.00                          0.00账款
    合计                   140,062,310.46      --       12,680,543.97     --      103,551,275.34     --        12,680,543.97        --期末单项金额重大并单项计提坏账准备的应收账款129
    中山华帝燃具股份有限公司                                                            2012 年半年度报告全文√ 适用 □ 不适用
                                                                                                                       单位: 元
             应收账款内容                        账面余额            坏账准备                计提比例          计提理由
    应收账款                                          99,289,819.76          4,811,504.52
                 合计                             99,289,819.76          4,811,504.52            --               --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                       单位: 元
                                     期末数                                                      期初数
                         账面余额                                                   账面余额账龄
                                           比例        坏账准备                                        比例    坏账准备
                        金额                                                      金额
                                           (%)                                                          (%)1 年以内
    其中:                   --                 --              --                     --                   --        --1 年以内小
                         34,049,632.17 83.51%            2,427,028.57               48,540,571.32 87.56%         2,427,028.57计
    1至2年                        253,920.57   0.62%             28,081.98                   280,819.77    0.51%           28,081.98
    2至3年                      1,278,601.97   3.14%             49,478.29                   247,391.47    0.45%           49,478.293 年以上
    3至4年                         26,814.14   0.07%            247,418.34                  1,237,091.72   2.23%      247,418.34
    4至5年                          4,822.57   0.01%             13,323.57                    26,647.14    0.05%           13,323.57
    5 年以上                    5,158,699.28 12.65%          5,103,708.70                   5,103,708.70    9.2%     5,103,708.70
    合计                     40,772,490.70      --           7,869,039.45               55,436,230.12       --       7,869,039.45组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况□ 适用 √ 不适用(3)本报告期实际核销的应收账款情况□ 适用 √ 不适用130
    中山华帝燃具股份有限公司                                               2012 年半年度报告全文(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他的应收账款的性质或内容□ 适用 √ 不适用(6)应收账款中金额前五名单位情况
                                                                                                     单位: 元
                                                                                       占应收账款总额的比例
         单位名称           与本公司关系            金额                     年限
                                                                                               (%)
    上海华帝厨卫有限公司 控股子公司                     23,974,170.14 一年以内                            17.12%
    上海粤华厨卫有限公司 控股子公司                     13,113,652.18 一年以内                             9.36%北京华帝燃具销售有限
                       经销商                        9,255,251.98 一年以内                             6.61%公司天津市华帝燃具销售有
                       经销商                        9,127,957.67 一年以内                             6.52%限公司北京京东世纪信息技术
                       经销商                        7,561,504.13 一年以内                              5.4%有限公司
           合计                  --                 63,032,536.10             --                         45%(7)应收关联方账款情况□ 适用 √ 不适用(8)不符合终止确认条件的应收账款的转移金额为元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排□ 适用 √ 不适用2、其他应收款(1)其他应收款
                                                                                                     单位: 元
                                           期末数                                    期初数种类
                           账面余额            坏账准备              账面余额             坏账准备131
    中山华帝燃具股份有限公司                                                                  2012 年半年度报告全文
                                                 比例                        比例                           比例                       比例
                           金额                         金额                             金额                           金额
                                                 (%)                         (%)                            (%)                        (%)单项金额重大并单项计提
                                                                416,382.86         10%        4,163,828.64 31.55%         416,382.86    10%坏账准备的其他应收款按组合计提坏账准备的其他应收款
                                                                                                                                       24.12
    账龄分析法组合                    6,083,246.42 93.9%       1,945,550.29 24.12%                8,065,021.45 61.11% 1,945,550.29
                                                                                                                                              %
                                                                                                                                       24.12
    组合小计                          6,083,246.42 93.9%       1,945,550.29 24.12%                8,065,021.45 61.11% 1,945,550.29
                                                                                                                                              %单项金额虽不重大但单项
    计提坏账准备的其他应收             968,987.36 6.1%              968,987.36    100%             968,987.36     7.34%       968,987.36 100%款
    合计                              7,052,233.78    --       3,330,920.51        --         13,197,837.45            --   3,330,920.51     --期末单项金额重大并单项计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                                    单位: 元
                                      期末数                                                               期初数
                         账面余额                                                        账面余额
       账龄
                                          比例          坏账准备                                            比例           坏账准备
                       金额                                                          金额
                                          (%)                                                                (%)1 年以内
    其中:                   --                --              --                            --                   --               --
    1 年以内小计             3,190,183.43 52.44%               258,597.93                    5,171,958.46 64.13%                    258,597.93
    1至2年                        33,161.85   0.55%                 3,316.18                       33,161.85    0.41%                    3,316.18
    2至3年                   1,341,600.00 22.05%               268,320.00                    1,341,600.00 16.63%                    268,320.003 年以上
    3至4年                        32,900.00   0.54%                 9,870.00                       32,900.00    0.41%                    9,870.00
    4至5年                     159,909.91     2.63%                79,954.95                      159,909.91    1.98%                   79,954.95
    5 年以上                 1,325,491.23 21.79%              1,325,491.23                   1,325,491.23 16.44%                   1,325,491.23
    合计                     6,083,246.42      --             1,945,550.29                   8,065,021.45         --               1,945,550.29组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:132
    中山华帝燃具股份有限公司                                                     2012 年半年度报告全文□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                单位: 元
      其他应收款内容         账面余额            坏账准备                    计提比例                   计提理由
                      &nbs