新闻源 财富源

2019年10月19日 星期六

顺络电子(002138)公告正文

顺络电子:2013年半年度报告

公告日期:2013-07-31

                      深圳顺络电子股份有限公司 2013 半年度报告全文深圳顺络电子股份有限公司
    2013 半年度报告
      2013 年 07 月
                                           深圳顺络电子股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    本半年度报告摘要摘自半年度报告全文,报告全文同时刊载于巨潮资讯网(www.cninfo.com.cn)。投资者欲了解详细内容,应当仔细阅读半年度报告全文。
    公司 2013 年半年度财务报告未经审计。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人袁金钰、主管会计工作负责人徐佳及会计机构负责人(会计主管人员)陈礼祥声明:保证本半年度报告中财务报告的真实、准确、完整。
    本年度报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实在承诺,请投资者注意投资风险。
                                                                   深圳顺络电子股份有限公司 2013 半年度报告全文
                                                目          录第一节 重要提示、目录和释义 ....................................................................... 2第二节 公司简介 ............................................................................................... 5第三节 会计数据和财务指标摘要 ................................................................... 7第四节 董事会报告 ........................................................................................... 9第五节 重要事项 ............................................................................................. 17第六节 股份变动及股东情况 ......................................................................... 23第七节 董事、监事、高级管理人员情况 ..................................................... 27第八节 财务报告 ............................................................................................. 28第九节 备查文件目录 ................................................................................... 134
                                               深圳顺络电子股份有限公司 2013 半年度报告全文
                                 释义
                释义项   指                              释义内容
    深圳顺络、本公司、公司   指   深圳顺络电子股份有限公司
    本集团                   指   深圳顺络电子股份有限公司及子公司
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                  顺络电子                                股票代码                002138
    股票上市证券交易所        深圳证券交易所
    公司的中文名称            深圳顺络电子股份有限公司
    公司的中文简称(如有)    顺络电子
    公司的外文名称(如有)    Shenzhen Sunlord Electronics Co.,Ltd.公司的外文名称缩写(如有)Sunlord
    公司的法定代表人          袁金钰二、联系人和联系方式
                                                    董事会秘书                            证券事务代表
    姓名                                 徐佳                                     罗燕
                                     深圳市宝安区观澜街道大富苑工业区顺 深圳市宝安区观澜街道大富苑工业区顺联系地址
                                     络观澜工业园                             络观澜工业园
    电话                                 0755-29832586                            0755-29832586
    传真                                 0755-29832339                            0755-29832339
    电子信箱                             info@sunlordinc.com                      info@sunlordinc.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况√ 适用 □ 不适用
          公司于2013年1月15日召开第三届董事会第十二次会议审议通过了《关于变更会计师事务所的议案》,并于2013年2月1日召开2013年第一次临时股东大会审议通过《关于变更会计师事务所的议案》,请详见2013年1月16日和2013年2月4日的《证券时报》和巨潮资讯网(www.cninfo.com.cn)。公司聘请的会计师事务所名称为:中瑞岳华会计师事务所(特殊普通合伙),公司聘请的会计师事务所办公地址:北京市东城区永定门西滨河路8号院7号楼中海地产广场西塔3-9层。
                                                                          深圳顺络电子股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                    本报告期比上年同期增减
                                              本报告期                          上年同期
                                                                                                            (%)
    营业收入(元)                                      459,046,460.34                314,187,346.72                      46.11%
    归属于上市公司股东的净利润(元)                     68,684,236.08                 47,108,500.39                      45.80%归属于上市公司股东的扣除非经常性损
                                                     67,745,154.82                  45,551,087.86                     48.72%益的净利润(元)
    经营活动产生的现金流量净额(元)                     58,141,342.54                 91,449,640.60                    -36.42%
    基本每股收益(元/股)                                           0.22                         0.15                     46.67%
    稀释每股收益(元/股)                                           0.22                         0.15                     46.67%
    加权平均净资产收益率(%)                                    5.65%                         4.14%                      1.51%
                                             本报告期末                         上年度末            本年末比上年末增减(%)
    总资产(元)                                       1,990,339,395.20              1,619,560,216.20                     22.89%
    归属于上市公司股东的净资产(元)                   1,290,893,689.26              1,190,756,706.16                     8.41%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                 单位:元
                                   归属于上市公司股东的净利润                          归属于上市公司股东的净资产
                                 本期数                     上期数                     期末数                期初数
    按中国会计准则                     68,684,236.08                47,108,500.39        1,290,893,689.26       1,190,756,706.16按国际会计准则调整的项目及金额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
                                                                                                                 单位:元
                                   归属于上市公司股东的净利润                          归属于上市公司股东的净资产
                                 本期数                     上期数                     期末数                期初数
    按中国会计准则                     68,684,236.08                47,108,500.39        1,290,893,689.26       1,190,756,706.16
                                                                  深圳顺络电子股份有限公司 2013 半年度报告全文按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明不适用。三、非经常性损益项目及金额
                                                                                                      单位:元
                         项目                                     金额                       说明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
                                                                      1,049,600.04一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      55,201.44
    减:所得税影响额                                                         165,720.22
    合计                                                                     939,081.26            --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文
                                     第四节 董事会报告一、概述
    2011年顺络销售额首次突破5亿元,2012年较2011年增长35%,今年上半年继续保持良好的发展态势,公司2013年2季度实现销售收入25,201.82万元,较上年同期增长51.97%;2季度实现净利润4,039.88万元,环比1季度增长42.83%,同比去年2季度增长39.66%。
    公司2013年上半年实现销售收入45,904.65万元,同比去年上半年增长46.11%;2013年上半年实现净利润6,868.42万元,同比去年上半年增长45.80%。
    以上各项数据显示,公司目前呈现良好发展态势。
    公司2013年2季度及上半年销售规模和经营业绩持续增长主要得益于国内智能手机市场快速增长,得益于公司新增固定资产投入提升了公司竞争实力、得益于产品线的持续扩充、得益于市场应用的进一步拓展以及公司全体员工的努力。净利润的增长得益于经营规模的扩大、主要原材料价格平稳下降、新产品新技术开发以及公司持续的成本管控措施。二、主营业务分析
    概述
    公司主要从事新型片式元器件,包括叠层电感磁珠、片式压敏电阻器、功率电感、高频绕线电感、共模扼流器、LTCC、片式钽电容、PCB等新型电子元器件的研发、生产和销售,产品主要应用于通信、计算机及消费类电子产品等领域。
    主要财务数据同比变动情况
                                                                                                       单位:元
                        本报告期             上年同期               同比增减(%)               变动原因
    营业收入                  459,046,460.34      314,187,346.72                   46.11% 销售增长所致
    营业成本                  314,764,877.25      222,635,989.81                   41.38% 销售增长所致
                                                                                        销售规模增长,销售人
    销售费用                     16,013,476.82     10,794,121.14                   48.35%
                                                                                        员及营销费用增加所致
                                                                                        研发投入增加,日常管
    管理费用                     47,144,813.74     25,525,185.90                   84.70%
                                                                                        理及人员薪酬增加
                                                                                        利息支出增加,汇兑损
    财务费用                      5,272,952.41          540,415.77                875.72%
                                                                                        失加大所致
    所得税费用                     328,249.30       8,026,439.31                  -95.91%1 见备注
                                                                                        研发团队扩大,加大新
    研发投入                     18,904,176.00     13,228,378.34                   42.91%
                                                                                        产品开发力度所致
                                                                           深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                                                    销售帐期延长,本期人经营活动产生的现金流
                                     58,141,342.54         91,449,640.60                 -36.42% 工支付增加及各项税费量净额
                                                                                                    上缴增加所致
    投资活动产生的现金流                                                                                设备及厂房投入增加所
                                -270,569,090.23          -123,824,439.62                 -118.51%
    量净额                                                                                              致
    筹资活动产生的现金流                                                                                收到第 2 次股权激励增
                                 267,465,608.02            42,053,585.38                 536.01%
    量净额                                                                                              资款
    现金及现金等价物净增                                                                                各项资金流较上期规模
                                     53,667,799.24          8,903,266.66                 502.79%
    加额                                                                                                扩大所致注:1 依据国家税务总局公告 2012 年 18 号文,我公司 2013 年 3 月份第 1 期股权激励解禁,可抵减应纳税所得额 8,831.05 万元,本期抵减应纳税所得额 7,674.83 万元(,剩余 1,156.22 万元可抵减下期应纳税所得额,以上政策减少了本期所得税费用 1151.22万元。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况无三、主营业务构成情况
                                                                                                                单位:元
                                                                        营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入           营业成本        毛利率(%)
                                                                        同期增减(%) 同期增减(%)        期增减(%)分行业
    电子元件            459,046,460.34     314,764,877.25        31.43%             46.11%          41.38%              2.29%分产品
    片式电子元件        452,210,147.63     308,333,639.08        31.82%             45.57%          40.32%              2.55%
    其他                  6,836,312.71       6,431,238.17           5.93%           92.76%         121.79%             -12.31%
    合计                459,046,460.34     314,764,877.25        31.43%             46.11%          41.38%              2.29%分地区
    出口销售            169,123,267.86     112,649,411.80        33.39%             29.47%          20.08%              5.21%
    国内销售            289,923,192.48     202,115,465.45        30.29%             57.95%          56.89%              0.47%
                                                                              深圳顺络电子股份有限公司 2013 半年度报告全文
    合计               459,046,460.34    314,764,877.25             31.43%             46.11%          41.38%           2.29%四、核心竞争力分析
    公司主要从事高端电子元器件的研发、生产和销售,致力于通过新产品和新技术研究,为客户提供解决方案。公司产品能够满足全球高端电子制造企业严苛的品质需求,并通过创新持续满足全球高端电子制造企业的发展需要。在竞争过程中形成了自身一定的客户优势、品质优势、技术优势、服务优势。同时,公司聚集了国内业内优秀的管理人才、技术人才,建立了可持续创新的管理团队,为公司搭建了可持续发展平台。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                         对外投资情况
        报告期投资额(元)                        上年同期投资额(元)                          变动幅度(%)
                                    0.00                                 633,080.00                                 -100%
                                                        被投资公司情况
             公司名称                                      主要业务                   上市公司占被投资公司权益比例(%)
    顺络电子美国公司                           技术支持和技术服务                                                       100%
    衢州顺络电子有限公司                       电子元器件(PCB)生产销售                                                100%
    深圳顺络电子(香港)股份有限公司           进出口贸易                                                               100%
    贵阳顺络迅达电子有限公司                   电子元器件研发、生产和销售                                               100%
    深圳顺络投资有限公司                       投资                                                                     100%
    衢州顺络电路板有限公司                     电路板、电子元器件研发、生产和销售                                            80%(2)持有金融企业股权情况
                       最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                股份来源
                     成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                 科目
    合计                       0.00             0     --               0     --            0.00      0.00       --      --(3)证券投资情况证券品种 证券代码 证券简称 最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算 股份来源
                                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文
                                 成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                               科目
    合计                                  0.00               0      --               0        --             0.00           0.00      --             --持有其他上市公司股权情况的说明□ 适用 √ 不适用2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                                        单位:万元
                                                                                                     本期实际 计提减值                      报告期实
    受托人名              是否关联               委托理财                                报酬确定
           关联关系              产品类型                    起始日期 终止日期                       收回本金 准备金额 预计收益 际损益金
    称                   交易                      金额                                   方式
                                                                                                       金额       (如有)                       额
    合计                                                     0      --          --            --                  0                         0             0
    委托理财资金来源                             无
    逾期未收回的本金和收益累计金额                                                                                                                        0(2)衍生品投资情况
                                                                                                                                        单位:万元
                                                                                                                               期末投资
    衍生品投                                     衍生品投                                                计提减值                  金额占公 报告期实
                      是否关联 衍生品投                                              期初投资                     期末投资
    资操作方 关联关系                            资初始投 起始日期 终止日期                              准备金额                  司报告期 际损益金
                        交易      资类型                                                 金额                       金额
    名称                                        资金额                                                 (如有)                  末净资产          额
                                                                                                                               比例(%)
    合计                                                     0      --          --                   0            0            0           0%             0
    衍生品投资资金来源                           无(3)委托贷款情况
                                                                                                                                        单位:万元
                                                              是否关联                                                           贷款对象资金用
                      贷款对象                                             贷款金额 贷款利率 担保人或抵押物
                                                                 方                                                                         途
    合计                                                             --                  0          --                 --                       --3、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                                        单位:万元
                                                                               深圳顺络电子股份有限公司 2013 半年度报告全文
       募集资金总额                                                                                                      41,208.80
       报告期投入募集资金总额                                                                                                 0.00
       已累计投入募集资金总额                                                                                            40,710.21
       报告期内变更用途的募集资金总额                                                                                         0.00
       累计变更用途的募集资金总额                                                                                             0.00
       累计变更用途的募集资金总额比例(%)                                                                                  0.00%
                                                     募集资金总体使用情况说明
       截至 2012 年 12 月 31 日止,公司累计使用募集资金 40,710.21 万元,尚未使用的募集资金余额为 586.29 万元,存放于中国
       建设银行股份有限公司深圳铁路支行募集资金专户(账号:44201516900052514388)、交通银行股份有限公司深圳华强支
       行募集资金专户(帐号:443066436018010048816)及中国银行股份有限公司深圳龙华支行募集资金专户(帐号:
       815905316918097001),根据募集资金管理相关规定,经公司第三届董事会第十四次会议审议通过,同意将上述募集资金
       永久补充流动资金,并经保荐机构、独立董事及监事会发表了意见。截至报告期末,公司已将节余募集资金从募集资金管
       理帐户中转出后完全用于公司主营业生产经营。
       4、主要子公司、参股公司分析
       主要子公司、参股公司情况
                                                                                                                          单位:元
             公司类   所处行
    公司名称                      主要产品或服务     注册资本      总资产        净资产       营业收入       营业利润          净利润
               型       业
    顺络电子美            电子元 技术支持和技术
             子公司                              633,080       715,535.58     498,119.42   1,366,905.00    446,055.19       446,055.19
    国公司                器件     服务
    衢州顺络电            电子元 电子元器件
             子公司                              20,000,000 75,188,599.37 20,312,630.10    8,553,845.35 -3,683,211.84 -3,565,116.95
    子有限公司            器件     (PCB)生产销售深圳顺络电
    子(香港)            投资与
             子公司            进出口贸易        521,800     12,982,488.06   2,855,108.30 24,697,325.14   1,491,255.62    1,491,255.62
    股份有限公            贸易司贵阳顺络迅
                      电子元 电子元器件研发、
    达电子有限 子公司                            50,000,000 94,968,153.85 55,550,903.48 44,143,429.45         5,151,787.04    5,028,942.87
                      器件   生产和销售公司
    深圳顺络投            电子元
             子公司            投资              20,000,000 44,966,395.62 19,613,398.49            0.00     -43,226.62      -43,226.62
    资有限公司            器件衢州顺络电
                      电子元 电子元器件研发、
    路板有限公 子公司                            20,000,000 20,000,000.00 20,000,000.00                0.00          0.00                0.00
                      器件   生产和销售司
       5、非募集资金投资的重大项目情况
                                                                                                                     单位:万元
                                                                         深圳顺络电子股份有限公司 2013 半年度报告全文
                                                             截至报告期末累计
       项目名称      计划投资总额        本报告期投入金额                            项目进度       项目收益情况
                                                                 实际投入金额
                                     0                   0                      0
         合计                        0                   0                      0        --               --六、对 2013 年 1-9 月经营业绩的预计2013 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2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           20%      至                            35%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                       10,623.42    至                     11,951.35动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                               8,852.85元)
                                               1.预计 2013 年智能手机比 2012 年持续增长;但是因为 2012 年 3 季度智能
                                               手机已经快速发展,所以预计 2013 年 3 季度智能手机增速同比 2012 年 3
                                               季度增速度下滑;
    业绩变动的原因说明                             2.日元大幅度贬值可能导致销售价格下降幅度超过正常预期;
                                               3.人员工资持续上涨;
                                               4. 第 2 次股权激励成本减少 2013 年上半年利润 359.90 万元,将减少下半
                                               年利润 2159.40 万元。七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明不适用。八、董事会对上年度“非标准审计报告”相关情况的说明不适用。九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    公司2012年年度权益分派方案为:以2012年12月31日总股本31,433.2311万股为基数,向全体股东每10股派发现金股利人民币2元(含税),不送红股,不以公积金转增股本,共派发现金股利6,286.6462万元。该方案已获2013年3月20日召开的2012年年度股东大会审议通过。2013年4月25日,公司披露《2012年年度权益分派实施公告》,本次权益分派股权登记日为:2013年5月3日,除权除息日为:2013年5月6日。
                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文十、本报告期利润分配或资本公积金转增股本预案
    每 10 股送红股数(股)                                                                                          0.00
    每 10 股派息数(元)(含税)                                                                                    0.00
    每 10 股转增数(股)                                                                                            0.00
    分配预案的股本基数(股)                                                                                        0.00
    现金分红总额(元)(含税)                                                                                      0.00
    可分配利润(元)                                                                                                0.00
                                     利润分配或资本公积金转增预案的详细情况说明不适用十一、报告期内接待调研、沟通、采访等活动登记表
                                                                                             谈论的主要内容及提供的
    接待时间           接待地点           接待方式     接待对象类型        接待对象
                                                                                                      资料
                                                                                             介绍了公司主要产品、制
    2013 年 01 月 09 日 公司一楼会议室    实地调研         机构           申银万国、宝盈基金     造流程、产品研发、市场
                                                                                             营销等情况
                                                                      易方达、平安证券、华 介绍了公司主要产品、产
    2013 年 01 月 10 日 公司一楼会议室    实地调研         机构
                                                                      商基金                 品研发、市场营销等情况
                                                                      南方基金、国泰投信、
                                                                      华创证券、中银国际证 介绍了公司主要产品、质
    2013 年 01 月 22 日 公司一楼会议室    实地调研         机构           券、民森投资、中信证 量管理、制造流程、产品
                                                                      券、民生证券、平安大 研发、市场营销等情况
                                                                      华基金、平安资产
                                                                      中信建投、光大证券、
                                                                      星石投资、中邮基金、 介绍了公司主要产品、质
    2013 年 03 月 01 日 公司一楼会议室    实地调研         机构           东北证券、德邦基金、 量管理、制造流程、产品
                                                                      兴业证券、农银人寿、 研发、市场营销等情况
                                                                      新华基金
                                                                      华安基金、广发基金、 介绍了公司主要产品、质
    2013 年 05 月 17 日 公司一楼会议室    实地调研         机构           海通证券、国泰君安证 量管理、制造流程、产品
                                                                      券                     研发、市场营销等情况
                                                                      平安大华基金、中心产
                                                                                             介绍了公司主要产品、质
                                                                      业基金、招商证券、上
    2013 年 05 月 23 日 公司一楼会议室    实地调研         机构                                  量管理、制造流程、产品
                                                                      海景林、玖歌投资、景
                                                                                             研发、市场营销等情况
                                                                      林投资发展
                                                                                             介绍了公司主要产品、产
    2013 年 06 月 04 日 公司一楼会议室    实地调研         机构           华富基金、中信证券
                                                                                             品研发、市场营销等情况
                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                              介绍了公司主要产品、产
    2013 年 06 月 14 日 公司一楼会议室   实地调研   机构   招商证券、鹏华基金
                                                                              品研发、市场营销等情况
                                                       汇丰晋信、宏利基金、
                                                       泰达宏利、广发基金、 介绍了公司主要产品、产
    2013 年 06 月 18 日 公司二楼会议室   实地调研   机构
                                                       大成基金、国信证券、 品研发、市场营销等情况
                                                       光大永明、平安证券
                                                                              介绍了公司产品研发、市
    2013 年 06 月 20 日 公司二楼会议室   实地调研   机构   诺安基金,华商基金
                                                                              场营销等情况
                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
                                     第五节 重要事项一、公司治理情况
    1.报告期内,公司按照《公司法》、《证券法》、《上市公司治理准则》等相关法律、法规和规章的要求,以及中小企业板上市公司的相关规定,建立了较为完善的法人治理结构,并依法规范运作。公司在实际运作中没有违反相关规定或与相关规定不一致的情况,公司治理符合相关法律法规和规范性文件的要求。
    2.公司严格按照《深圳证券交易所股票上市规则》、《章程》及公司《股东大会议事规则》的规定召集并召开股东大会。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。
    3.公司严格按照《章程》、《董事会议事规则》、《监事会议事规则》规定,召开董事会,监事会,董事、监事工作勤勉尽责。
    4.公司高级管理人员忠实履行职务,能维护公司和全体股东的最大利益。未曾发现不忠实履行职务、违背诚信义务的高管。
    5.公司按照《公司法》和《公司章程》要求,在业务、资产、人员、机构、财务等方面做到与控股股东分开,具有独立完整的业务及面向市场自主开发经营的能力,具有独立的供应、生产和销售系统。
    6.公司按照《公司法》、《证券法》、《深圳证券交易所股票上市规则》以及其它有关法律法规及规范性文件规定,并严格按照《信息披露事务制度》对外进行信息披露,确保公司真实、准确、完整、及时、公平地进行信息披露,增加公司运作的公开性和透明度。不存在因信息披露问题被交易所实施批评、谴责等惩戒措施。报告期内,公司不存在向控股股东、实际控制人提供未公开信息等治理非规范情况。
    7.在今后的工作中,公司将按照相关法律法规和深圳证券交易所的要求,不断完善公司法人治理结构,进一步规范公司运作,提高公司治理水平。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项不适用。
                                                                                     深圳顺络电子股份有限公司 2013 半年度报告全文五、资产交易事项1、收购资产情况
                                                                                 该资产
                                                                                 为上市
                                                                                                     与交易对
    交易对                 交易                                                     公司贡
                                                                 对公司损                  是否为 方的关联
    方或最    被收购或     价格     进展情况       对公司经营的                     献的净                            披露日期
                                                                 益的影响                  关联交 关系(适用                        披露索引
    终控制    置入资产     (万     (注 2)        影响(注 3)                    利润占                            (注 5)
                                                                   (注 4)                  易      关联交易
    方                   元)                                                     净利润
                                                                                                       情形
                                                                                 总额的
                                                                                 比率(%)
          衢州市百                              完善公司的产
                                款项于 2013
    衢州威    灵中路 1 号                           业布局,进入新
                                年 6 月 30 日
    盛精密    的房地产、                            的产品领域,提
                                前交清,相                                                                        2013 年 05    公告号:
    电子科    地上附着      5,000                   升公司的综合                 -               否               -
                                关过户手续                                                                        月 31 日      2013-033
    技有限    物及自有                              市场竞争力,促
                                正在办理过
    公司      机器设备                              进公司可持续
                                程中
          一批                                  发展2、出售资产情况
                                       本期初               资产出
                                       起至出               售为上                          与交易
                                       售日该               市公司                          对方的 所涉及 所涉及
                                                  出售对
                           交易价 资产为                    贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                                     公司的                                                                     披露日 披露索
                  出售日 格(万 上市公                      净利润 售定价 关联交 系(适 产权是 债务是
    方       资产                                    影响                                                                        期       引
                               元)    司贡献               占净利        原则      易      用关联 否已全 否已全
                                                 (注 3)
                                       的净利               润总额                          交易情 部过户 部转移
                                       润(万               的比例                           形)
                                        元)                 (%)不适用3、企业合并情况不适用。六、公司股权激励的实施情况及其影响
       1、公司第三届董事会第十六次会议和第三届监事会第十一次会议审议通过《关于限制性股票激励计划第三个解锁期可解锁的议案》,公司同意112名符合条件的激励对象在第三个解锁期解锁,本次拟解锁数量为817.5399万股。公司于2013年3月19日已披露《限制性股票激励计划第三个解锁期可解锁的公告》,
                                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文刊登于当日的巨潮资讯网(http://www.cninfo.com.cn)和《证券时报》,请投资者查阅。
    2、公司于2013年3月8日召开第三届董事会第十五次会议审议通过了《关于<深圳顺络电子股份有限公司限制性股票激励计划(草案)>的议案》,向中国证券监督管理委员会申报并备案。根据中国证监会的反馈意见,公司形成了《深圳顺络电子股份有限公司限制性股票激励计划(修订稿)》。2013年4月26日,中国证监会确认本次激励计划备案无异议。2013年5月2日公司召开第三届董事会第十八次会议审议通过了《关于<深圳顺络电子股份有限公司限制性股票激励计划(修订稿)>的议案》,并于2013年5月20日召开2013年第二次股东大会审议通过。2013年6月12日,董事会召开第十九次会议调减离职人员授予数量并正式授予。2013年6月18日董事会发布了《限制性股票授予完成的公告》,至此,限制性股票额授予及登记工作已经完成。公司本次共授予公司173人共1375万股股票,股票来源为定向增发。公司于2013年6月18日已披露《限制性股票授予完成的公告》,刊登于当日的巨潮资讯网(http://www.cninfo.com.cn)和《证券时报》,请投资者查阅。七、重大关联交易1、与日常经营相关的关联交易
                                                                         关联交易 占同类交                 可获得的
    关联交易                 关联交易 关联交易 关联交易 关联交易                                    关联交易
            关联关系                                                     金额(万 易金额的                 同类交易 披露日期 披露索引
    方                     类型       内容    定价原则         价格                             结算方式
                                                                             元)     比例(%)                市价
    合计                                                 --          --            0.00     --         --         --            --        --2、资产收购、出售发生的关联交易
                                                          转让资      转让资
                                             关联交                            市场公    转让价    关联交    交易损
              关联关    关联交     关联交                 产的账      产的评                                               披露日   披露索
    关联方                                      易定价                            允价值    格(万    易结算    益(万
                系      易类型     易内容                 面价值      估价值                                                 期       引
                                              原则                             (万元) 元)        方式      元)
                                                          (万元) (万元)
    无3、共同对外投资的重大关联交易
                                                                                                被投资企业 被投资企业 被投资企业
                                  共同投资定 被投资企业 被投资企业 被投资企业
    共同投资方          关联关系                                                                   的总资产(万 的净资产(万 的净利润(万
                                   价原则        的名称            的主营业务 的注册资本
                                                                                                   元)             元)            元)
       无4、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                是否存在非
                                       债权债务类                            期初余额(万 本期发生额 期末余额(万
         关联方             关联关系                 形成原因   经营性资金
                                           型                                     元)     (万元)         元)
                                                                   占用
           无5、其他重大关联交易不适用重大关联交易临时报告披露网站相关查询
                  临时公告名称                      临时公告披露日期                 临时公告披露网站名称
                       无八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明不适用。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明不适用。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明不适用。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                        单位:万元
                                       公司对外担保情况(不包括对子公司的担保)
                                                                           深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                                                                  是否为关
                      担保额度                 实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称        相关公告     担保额度     (协议签署     实际担保金额    担保类型       担保期
                                                                                                          完毕     (是或
                      披露日期                     日)
                                                                                                                    否)
         无
                                                  公司对子公司的担保情况
                                                                                                                  是否为关
                      担保额度                 实际发生日期
                                                                                                        是否履行 联方担保
    担保对象名称        相关公告     担保额度     (协议签署     实际担保金额    担保类型       担保期
                                                                                                          完毕     (是或
                      披露日期                     日)
                                                                                                                    否)
         无公司担保总额(即前两大项的合计)其中:采用复合方式担保的具体情况说明不适用。3、其他重大合同
                                 合同涉及 合同涉及
    合同订立                         资产的账 资产的评 评估机构                                                       截至报告
           合同订立 合同签订                                    评估基准           交易价格 是否关联
    公司方名                          面价值   估价值 名称(如                定价原则                      关联关系 期末的执
           对方名称      日期                                   日(如有)         (万元)     交易
    称                            (万元) (万元)     有)                                                        行情况
                                 (如有) (如有)
    无4、其他重大交易不适用九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
              承诺事项                        承诺方                承诺内容         承诺时间     承诺期限       履行情况
    股改承诺                             无                   无                                     无          无收购报告书或权益变动报告书中所
                                     无                   无                                     无          无作承诺
    资产重组时所作承诺                   无                   无                                     无          无
                                     公司管理人员施红     承诺其所持有的公司股份
                                     阳、李有云、李宇、 自公司股票上市交易之日 2007 年
    首次公开发行或再融资时所作承诺                                                                   长期        正在履行
                                     郭海、徐佳、贾广平、起 3 年内不得转让,包括 05 月 21 日
                                     王玉芳               (但不限于)任何形式的委
                                                                  深圳顺络电子股份有限公司 2013 半年度报告全文
                                                    托他人管理。超过上述 3
                                                    年的期限,在公司任职期
                                                    间,每年转让的公司股份
                                                    不得超过其所持有的公司
                                                    股份总数的 25%;离职后
                                                    半年内,不转让所持有的
                                                    公司股份。
                                                    承诺目前不存在自营或者
                                                    与他人合作或为他人经营
                                                    与本公司相同、相似的业
                                                    务,将来也不会以任何方 2007 年
                                 金倡投资有限公司                                          长期         正在履行
                                                    式直接或间接从事与本公 05 月 21 日
                                                    司现在和将来主营业务相
                                                    同、相似或构成实质竞争
                                                    的业务。
                                                    连续六个月内通过证券交
                                                                             2013 年       2013.06.04
    其他对公司中小股东所作承诺       金倡投资有限公司   易系统出售的股份低于公                              正在履行
                                                                             06 月 04 日 至 2013.12.3
                                                    司股份总数的 5%
    承诺是否及时履行                 是未完成履行的具体原因及下一步计
                                 无划(如有)十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况
    名称/姓名        类型              原因      调查处罚类型     结论(如有)          披露日期         披露索引整改情况说明□ 适用 √ 不适用十二、其他重大事项的说明见期后事项披露。
                                                                        深圳顺络电子股份有限公司 2013 半年度报告全文
                               第六节 股份变动及股东情况一、股份变动情况
                       本次变动前                       本次变动增减(+,-)                        本次变动后
                                   比例                        公积金
                      数量                 发行新股     送股                其他        小计         数量       比例(%)
                                    (%)                         转股
    一、有限售条件股份     8,175,399    2.6%   13,750,000                     -8,175,399    5,574,601 13,750,000      4.19%
    3、其他内资持股        8,175,399    2.6%   13,750,000                     -8,175,399    5,574,601 13,750,000      4.19%
    境内自然人持股         8,175,399    2.6%   13,750,000                     -8,175,399    5,574,601 13,750,000      4.19%
    二、无限售条件股份   306,156,912   97.4%                                   8,175,399    8,175,399 314,332,311    95.81%
    1、人民币普通股      306,156,912   97.4%                                   8,175,399    8,175,399 314,332,311    95.81%
    三、股份总数         314,332,311    100%   13,750,000                           0.00   13,750,000 328,082,311 100.00%股份变动的原因√ 适用 □ 不适用1、第三期限制性股票共8,175,399股于2013年3月22日上市流通。2、公司于2013年6月13日向激励对象定向授予13,750,000股限制性股票。股份变动的批准情况√ 适用 □ 不适用1、经第三届董事会第十六次会议审议通过了《关于限制性股票激励计划第三个解锁期可解锁的议案》,《关于限制性股票激励计划第三个解锁期可解锁的公告》刊登于2013年3月19日的《证券时报》及巨潮资讯网(http://www.cninfo.com.cn),供投资者查阅。2、经第三届董事会第十九次会议审议通过了《关于授予限制性股票的议案》,《关于限制性股票授予完成的公告》刊登于刊登于2013年6月18日的《证券时报》及巨潮资讯网(http://www.cninfo.com.cn),供投资者查阅。股份变动的过户情况√ 适用 □ 不适用公司于2013年6月13日向激励对象定向授予13,750,000股限制性股票,授予股份的上市日期2013年6月19日。股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响√ 适用 □ 不适用
                                                                        深圳顺络电子股份有限公司 2013 半年度报告全文1、本期归属于公司普通股股东的净利润,基本每股收益为0.22,稀释每股收益为0.22。2、本期扣除非经常性损益后归属于公司普通股股东的净利润 ,基本每股收益为0.22,稀释每股收益为0.22。公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明√ 适用 □ 不适用
    本次限制性股票授予完成后,公司股份总数由314,332,311股增加至328,082,311股,导致公司控股股东持股比例发生变动。公司控股股东金倡投资有限公司在本次授予完成后,持有公司股份数量不变,占公司新总股本比例减至30.92%。本次授予不会导致公司控股股东及实际控制人发生变化。二、公司股东数量及持股情况
                                                                                                           单位:股
    报告期末股东总数                                                                                             13,147
                                             持股 5%以上的股东持股情况
                                                                      持有有                   质押或冻结情况
                                                          报告期内
                                  持股比例 报告期末持                 限售条 持有无限售条
    股东名称       股东性质                              增减变动
                                   (%)      股数量                  件的股 件的股份数量 股份状态       数量
                                                            情况
                                                                      份数量
    金倡投资有限公                                                                                 质押      97,500,000
                 境外法人           30.92% 101,450,000 -8,000,000              101,450,000
    司                                                                                             冻结       9,300,000深圳市恒顺通电
    子科技开发有限 境内非国有法人        9.99%   32,760,000        0.00             32,760,000公司中国工商银行-
    广发聚丰股票型 境内非国有法人        3.09%   10,130,671   8,628,512             10,130,671证券投资基金中国人寿保险股份有限公司-分
                 境内非国有法人      2.68%    8,779,389    -800,696              8,779,389红-个人分红-005L-FH002 深全国社保基金一
                 境内非国有法人      1.83%    6,000,002   4,000,086              6,000,002一六组合中国工商银行-
    广发聚瑞股票型 境内非国有法人         1.5%    4,936,307        0.00              4,936,307证券投资基金
                                                                     深圳顺络电子股份有限公司 2013 半年度报告全文交通银行-泰达宏利价值优化型
                 境内非国有法人      1.34%   4,403,554   4,403,554            4,403,554成长类行业证券投资基金四川信托有限公
                 境内非国有法人      1.28%   4,200,000        0.00            4,200,000司中国民生银行股份有限公司-长
    信增利动态策略 境内非国有法人        1.14%   3,727,854   3,727,854            3,727,854股票型证券投资基金中国农业银行-东吴价值成长双
                 境内非国有法人      1.02%   3,348,751   3,348,751            3,348,751动力股票型证券投资基金
                                  本公司发起人股东之间不存在关联关系,也不属于《上市公司收购管理办法》规定的一上述股东关联关系或一致行动的
                                  致行动人;未知其他股东之间是否存在关联关系,也未知是否属于《上市公司收购管理说明
                                  办法》规定的一致行动人。
                                          前 10 名无限售条件股东持股情况
                                                                                            股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                    股份种类           数量
    金倡投资有限公司                                                      101,450,000 人民币普通股         101,450,000深圳市恒顺通电子科技开发有限
                                                                       32,760,000 人民币普通股          32,760,000公司中国工商银行-广发聚丰股票型
                                                                       10,130,671 人民币普通股          10,130,671证券投资基金中国人寿保险股份有限公司-分
                                                                        8,779,389 人民币普通股           8,779,389红-个人分红-005L-FH002 深
    全国社保基金一一六组合                                                  6,000,002 人民币普通股           6,000,002中国工商银行-广发聚瑞股票型证
                                                                        4,936,307 人民币普通股           4,936,307券投资基金交通银行-泰达宏利价值优化型
                                                                        4,403,554 人民币普通股           4,403,554成长类行业证券投资基金
    四川信托有限公司                                                        4,200,000 人民币普通股           4,200,000中国民生银行股份有限公司-长
    信增利动态策略股票型证券投资                                            3,727,854 人民币普通股           3,727,854基金中国农业银行-东吴价值成长双
                                                                        3,348,751 人民币普通股           3,348,751动力股票型证券投资基金
                                                         深圳顺络电子股份有限公司 2013 半年度报告全文前 10 名无限售流通股股东之
                           本公司发起人股东之间不存在关联关系,也不属于《上市公司收购管理办间,以及前 10 名无限售流通
                           法》规定的一致行动人;未知其他股东之间是否存在关联关系,也未知是股股东和前 10 名股东之间关
                           否属于《上市公司收购管理办法》规定的一致行动人。联关系或一致行动的说明
    注:金倡投资股份有限公司以所持有的本公司股份 930 万股为第三方公司向银行贷款 5000 万元提供担保,银行贷款到期后,该公司已归还 3000 万贷款,剩余 2000 万元贷款尚在筹备中,2013 年 6 月 28 日银行启动司法程序将债务人的资产和 930 万股股票冻结。金倡投资有限公司股份状态数据由外部提供。控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                          深圳顺络电子股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                        期初被授予 本期被授予 期末被授予
                                    期初持股数 本期增持股 本期减持股 期末持股数
    姓名        职务      任职状态                                                       的限制性股 的限制性股 的限制性股
                                      (股)     份数量(股)份数量(股) (股)
                                                                                        票数量(股)票数量(股)票数量(股)
    袁金钰    董事长         现任           0.00     3,000,000       0.00     3,000,000          0.00   3,000,000   3,000,000
    倪秉达    董事           现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    施红阳    董事、总裁     现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
            董事、常务
    李有云                   现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
            副总裁
    温学礼    独立董事       现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    张鹏     独立董事       现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    蔡敬侠    独立董事       现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    黄平     监事会主席     现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    孟莉莉    监事           现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    周冬兰    监事           现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    李宇     副总裁         现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
    高海明    副总裁         现任        394,875          0.00     32,900      361,975           0.00        0.00        0.00
    郭海     总工程师       现任           0.00          0.00       0.00          0.00          0.00        0.00        0.00
            董秘、财务
    徐佳                    现任        394,875          0.00     32,000      362,875           0.00        0.00        0.00
            总监
    合计               --       --         789,750     3,000,000     64,900     3,724,850          0.00   3,000,000   3,000,000备注:董事长袁金钰先生本次增持 300 万股系公司股权激励授予。
                                                           深圳顺络电子股份有限公司 2013 半年度报告全文
                                     第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:深圳顺络电子股份有限公司
                                                                                                单位:元
                  项目                  期末余额                               期初余额流动资产:
    货币资金                                      155,064,521.48                         122,355,210.83
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                       64,021,907.43                          52,043,907.81
    应收账款                                      287,661,617.59                         237,499,362.45
    预付款项                                       56,152,752.52                          38,271,538.60
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                     20,451,010.72                           4,488,933.86
    买入返售金融资产
    存货                                          188,029,912.84                         173,120,010.10
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                       771,381,722.58                         627,778,963.65
                                        深圳顺络电子股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                   751,928,824.55                         712,366,568.12
    在建工程                   340,275,282.38                         171,574,151.18
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                    75,392,943.39                          58,045,590.96
    开发支出
    商誉                        41,805,607.89                          41,805,607.89
    长期待摊费用                   110,666.64                            155,466.66
    递延所得税资产                9,419,862.81                          7,809,382.78
    其他非流动资产                  24,484.96                              24,484.96
    非流动资产合计                1,218,957,672.62                        991,781,252.55
    资产总计                      1,990,339,395.20                      1,619,560,216.20流动负债:
    短期借款                   297,747,569.80                         160,087,840.67
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                    94,993,154.25                          37,046,167.46
    应付账款                   122,631,001.65                          83,383,530.03
    预收款项                      1,257,620.72                          1,857,027.40
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                16,653,765.52                          25,614,712.11
    应交税费                    -18,754,007.23                         10,866,508.62
                                                  深圳顺络电子股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                           12,577,054.04                           9,263,904.78
    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                                                      22,942,722.00
    其他流动负债
    流动负债合计                             527,106,158.75                         351,062,413.07非流动负债:
    长期借款                            143,859,790.56                          56,646,072.46
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                         8,005,173.34                          6,270,841.18
    其他非流动负债                       16,474,583.29                          14,824,183.33
    非流动负债合计                           168,339,547.19                          77,741,096.97
    负债合计                                 695,445,705.94                         428,803,510.04所有者权益(或股东权益):
    实收资本(或股本)                  328,082,311.00                         314,332,311.00
    资本公积                            605,983,476.44                         525,350,926.44
    减:库存股
    专项储备
    盈余公积                             56,986,578.44                          56,986,578.44
    一般风险准备
    未分配利润                          300,124,506.29                         294,306,732.41
    外币报表折算差额                       -283,182.91                            -219,842.13
    归属于母公司所有者权益合计              1,290,893,689.26                      1,190,756,706.16
    少数股东权益                           4,000,000.00
    所有者权益(或股东权益)合计            1,294,893,689.26                      1,190,756,706.16负债和所有者权益(或股东权益)总
                                        1,990,339,395.20                      1,619,560,216.20计
                                                                深圳顺络电子股份有限公司 2013 半年度报告全文
    法定代表人:袁金钰                   主管会计工作负责人:徐佳                       会计机构负责人:陈礼祥2、母公司资产负债表编制单位:深圳顺络电子股份有限公司
                                                                                                     单位:元
                 项目                        期末余额                               期初余额流动资产:
    货币资金                                            143,242,777.38                          81,603,718.90
    交易性金融资产
    应收票据                                             63,821,907.43                          43,279,592.61
    应收账款                                            263,352,369.18                         239,726,878.95
    预付款项                                              6,352,528.92                          35,334,852.50
    应收利息
    应收股利
    其他应收款                                          149,232,253.47                          80,458,414.53
    存货                                                164,679,435.33                         154,171,042.47
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                            790,681,271.71                         634,574,499.96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                                         44,601,980.00                          44,601,980.00
    投资性房地产
    固定资产                                            717,389,341.31                         680,726,306.23
    在建工程                                            337,581,521.60                         169,076,409.97
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                             57,541,646.72                          58,045,590.96
    开发支出
    商誉                                                 41,805,607.89                          41,805,607.89
                                            深圳顺络电子股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产                    7,010,463.82                          5,064,935.14
    其他非流动资产                      17,639.00                              17,639.00
    非流动资产合计                    1,205,948,200.34                        999,338,469.19
    资产总计                          1,996,629,472.05                      1,633,912,969.15流动负债:
    短期借款                       297,747,569.80                         160,087,840.67
    交易性金融负债
    应付票据                        92,827,692.80                          36,667,478.39
    应付账款                       116,729,782.09                          89,345,166.01
    预收款项                           654,820.72                           1,656,099.90
    应付职工薪酬                    15,748,749.46                          23,815,805.65
    应交税费                        -16,185,898.13                         13,804,535.93
    应付利息
    应付股利
    其他应付款                      16,574,679.10                           8,346,279.29
    一年内到期的非流动负债                                                 22,942,722.00
    其他流动负债
    流动负债合计                       524,097,395.84                         356,665,927.84非流动负债:
    长期借款                       143,859,790.56                          56,646,072.46
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                    8,005,173.34                          6,270,841.18
    其他非流动负债                  12,485,166.67                          10,711,266.69
    非流动负债合计                     164,350,130.57                          73,628,180.33
    负债合计                           688,447,526.41                         430,294,108.17所有者权益(或股东权益):
    实收资本(或股本)             328,082,311.00                         314,332,311.00
    资本公积                       605,983,476.44                         525,350,926.44
    减:库存股
    专项储备
                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文
    盈余公积                                                 56,986,578.44                            56,986,578.44
    一般风险准备
    未分配利润                                              317,129,579.76                           306,949,045.10
    外币报表折算差额
    所有者权益(或股东权益)合计                                1,308,181,945.64                         1,203,618,860.98负债和所有者权益(或股东权益)总
                                                            1,996,629,472.05                         1,633,912,969.15计
    法定代表人:袁金钰                        主管会计工作负责人:徐佳                        会计机构负责人:陈礼祥3、合并利润表编制单位:深圳顺络电子股份有限公司
                                                                                                             单位:元
                  项目                             本期金额                               上期金额
    一、营业总收入                                               459,046,460.34                           314,187,346.72
    其中:营业收入                                          459,046,460.34                           314,187,346.72
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               391,138,776.44                           260,884,657.05
    其中:营业成本                                          314,764,877.25                           222,635,989.81
           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                                       1,964,440.83                              270,568.50
           销售费用                                           16,013,476.82                            10,794,121.14
           管理费用                                           47,144,813.74                            25,525,185.90
           财务费用                                             5,272,952.41                              540,415.77
           资产减值损失                                         5,978,215.39                             1,118,375.93
    加:公允价值变动收益(损失以“-”号填列)
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
           投资收益(损失以“-”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)                              67,907,683.90                          53,302,689.67
    加:营业外收入                                              1,104,801.48                           1,832,250.03
    减:营业外支出
           其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填列)                          69,012,485.38                          55,134,939.70
    减:所得税费用                                               328,249.30                            8,026,439.31
    五、净利润(净亏损以“-”号填列)                              68,684,236.08                          47,108,500.39
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                                 68,684,236.08                          47,108,500.39
    少数股东损益
    六、每股收益:                                          --                                    --
    (一)基本每股收益                                                  0.22                                   0.15
    (二)稀释每股收益                                                  0.22                                   0.15
    七、其他综合收益                                                   -63,340.78                            -457,030.43
    八、综合收益总额                                                68,620,895.30                          46,651,469.96
    归属于母公司所有者的综合收益总
                                                                68,620,895.30                          46,651,469.96额
    归属于少数股东的综合收益总额
    法定代表人:袁金钰                         主管会计工作负责人:徐佳                        会计机构负责人:陈礼祥4、母公司利润表编制单位:深圳顺络电子股份有限公司
                                                                                                            单位:元
                 项目                               本期金额                               上期金额
    一、营业收入                                                   448,122,608.02                         305,864,755.41
    减:营业成本                                              308,140,888.62                         221,922,376.45
         营业税金及附加                                          1,840,586.11                                   0.00
         销售费用                                               13,375,785.96                           9,554,161.15
         管理费用                                               42,131,498.15                          22,217,477.10
                                                                     深圳顺络电子股份有限公司 2013 半年度报告全文
        财务费用                                               5,441,177.75                           2,383,469.87
        资产减值损失                                           4,926,976.03                           1,172,715.01
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)
        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)                          72,265,695.40                            48,614,555.83
    加:营业外收入                                              781,301.46                            1,726,766.69
    减:营业外支出
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                      73,046,996.86                            50,341,322.52
    减:所得税费用                                                                                    7,359,745.50
    四、净利润(净亏损以“-”号填列)                          73,046,996.86                            42,981,577.02
    五、每股收益:                                       --                                     --
    (一)基本每股收益                                                0.23                                    0.13
    (二)稀释每股收益                                                0.23                                    0.13
    六、其他综合收益                                                      0.00                                    0.00
    七、综合收益总额                                            73,046,996.86                            42,981,577.02
    法定代表人:袁金钰                       主管会计工作负责人:徐佳                        会计机构负责人:陈礼祥5、合并现金流量表编制单位:深圳顺络电子股份有限公司
                                                                                                          单位:元
                   项目                             本期金额                             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                           433,780,364.76                           293,078,927.05
    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
                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
    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                             12,438,791.97                          11,997,908.00
    收到其他与经营活动有关的现金                 4,856,814.11                         11,887,079.92
    经营活动现金流入小计                          451,075,970.84                         316,963,914.97
    购买商品、接受劳务支付的现金              256,292,345.09                         143,483,936.82
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金             80,720,842.71                          58,595,997.48
    支付的各项税费                             34,159,260.00                          11,800,917.45
    支付其他与经营活动有关的现金               21,762,180.50                          11,633,422.62
    经营活动现金流出小计                          392,934,628.30                         225,514,274.37
    经营活动产生的现金流量净额                     58,141,342.54                          91,449,640.60二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    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
    购建固定资产、无形资产和其他长期资
                                              270,569,090.23                         123,824,439.62产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                          270,569,090.23                         123,824,439.62
    投资活动产生的现金流量净额                    -270,569,090.23                       -123,824,439.62
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文三、筹资活动产生的现金流量:
    吸收投资收到的现金                                      94,681,251.00
    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                                     371,415,826.37                           148,587,162.96
    发行债券收到的现金
    收到其他与筹资活动有关的现金                            21,873,863.05                             4,293,170.75
    筹资活动现金流入小计                                       487,970,940.42                           152,880,333.71
    偿还债务支付的现金                                     130,671,184.16                            74,677,848.39
    分配股利、利润或偿付利息支付的现金                      67,960,285.19                            25,413,370.35
    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                            21,873,863.05                            10,735,529.59
    筹资活动现金流出小计                                       220,505,332.40                           110,826,748.33
    筹资活动产生的现金流量净额                                 267,465,608.02                            42,053,585.38
    四、汇率变动对现金及现金等价物的影响                        -1,370,061.09                              -775,519.70
    五、现金及现金等价物净增加额                                53,667,799.24                             8,903,266.66
    加:期初现金及现金等价物余额                           101,396,722.24                            33,286,819.46
    六、期末现金及现金等价物余额                               155,064,521.48                            42,190,086.12
    法定代表人:袁金钰                       主管会计工作负责人:徐佳                       会计机构负责人:陈礼祥6、母公司现金流量表编制单位:深圳顺络电子股份有限公司
                                                                                                          单位:元
                 项目                                本期金额                            上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              413,256,000.47                        282,360,263.21
    收到的税费返还                                              12,438,791.97                        11,967,441.49
    收到其他与经营活动有关的现金                              118,718,513.94                         29,729,459.51
    经营活动现金流入小计                                          544,413,306.38                        324,057,164.21
    购买商品、接受劳务支付的现金                              252,053,033.24                        142,511,535.58
    支付给职工以及为职工支付的现金                              70,688,337.98                        53,311,307.12
    支付的各项税费                                              32,371,049.49                         9,725,931.28
    支付其他与经营活动有关的现金                              180,053,907.43                         48,198,879.96
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    经营活动现金流出小计                                         535,166,328.14                       253,747,653.94
    经营活动产生的现金流量净额                                     9,246,978.24                        70,309,510.27二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    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
    购建固定资产、无形资产和其他长期资
                                                             209,361,652.91                       143,751,090.51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
                                                                                                     633,080.00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                                         209,361,652.91                       144,384,170.51
    投资活动产生的现金流量净额                                  -209,361,652.91                      -144,384,170.51三、筹资活动产生的现金流量:
    吸收投资收到的现金                                        90,681,251.00
    取得借款收到的现金                                       371,415,826.37                       113,741,245.45
    发行债券收到的现金
    收到其他与筹资活动有关的现金                              21,873,863.05                         4,293,170.75
    筹资活动现金流入小计                                         483,970,940.42                       118,034,416.20
    偿还债务支付的现金                                       130,671,184.16
    分配股利、利润或偿付利息支付的现金                        67,918,974.41                        24,733,153.44
    支付其他与筹资活动有关的现金                              21,873,863.05                        10,735,529.59
    筹资活动现金流出小计                                         220,464,021.62                        35,468,683.03
    筹资活动产生的现金流量净额                                   263,506,918.80                        82,565,733.17
    四、汇率变动对现金及现金等价物的影响                          -1,753,185.65                        -1,092,994.45
    五、现金及现金等价物净增加额                                  61,639,058.48                         7,398,078.48
    加:期初现金及现金等价物余额                              81,603,718.90                        31,662,180.74
    六、期末现金及现金等价物余额                                 143,242,777.38                        39,060,259.22
    法定代表人:袁金钰                       主管会计工作负责人:徐佳                       会计机构负责人:陈礼祥
                                                                                                                             深圳顺络电子股份有限公司 2013 半年度报告全文7、合并所有者权益变动表编制单位:深圳顺络电子股份有限公司本期金额
                                                                                                                                                                      单位:元
                                                                                                    本期金额
                                                                         归属于母公司所有者权益
             项目                                                                                                                                 少数股东权
                             实收资本(或                                                                                                                        所有者权益合计
                                              资本公积        减:库存股 专项储备    盈余公积        一般风险准备   未分配利润        其他            益
                                股本)
    一、上年年末余额             314,332,311.00 525,350,926.44                          56,986,578.44                   294,306,732.41 -219,842.13                   1,190,756,706.16
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额             314,332,311.00 525,350,926.44                          56,986,578.44                   294,306,732.41 -219,842.13                   1,190,756,706.16三、本期增减变动金额(减少
                              13,750,000.00   80,632,550.00                                  0.00                     5,817,773.88   -63,340.78   4,000,000.00     104,136,983.10以“-”号填列)
    (一)净利润                                                                                                         68,684,236.08                                  68,684,236.08
    (二)其他综合收益                                                                                                                   -63,340.78                        -63,340.78
    上述(一)和(二)小计                                                                                               68,684,236.08   -63,340.78                     68,620,895.30
    (三)所有者投入和减少资本 13,750,000.00      80,632,550.00                                                                                       4,000,000.00      98,382,550.00
    1.所有者投入资本             13,750,000.00   76,931,250.00                                                                                       4,000,000.00      94,281,250.002.股份支付计入所有者权益
                                               3,701,300.00                                                                                                          3,701,300.00的金额3.其他
    (四)利润分配                                                                                                      -62,866,462.20                                 -62,866,462.20
                                                                                                                           深圳顺络电子股份有限公司 2013 半年度报告全文1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分
                                                                                                                  -62,866,462.20                              -62,866,462.20配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额            328,082,311.00 605,983,476.44                          56,986,578.44                  300,124,506.29 -283,182.91   4,000,000.00 1,294,893,689.26上年金额
                                                                                                                                                                 单位:元
                                                                                                   上年金额
                                                                          归属于母公司所有者权益
             项目                                                                                                                              少数股东权
                            实收资本(或股                                  专项                                                                            所有者权益合计
                                              资本公积       减:库存股             盈余公积       一般风险准备   未分配利润        其他           益
                                 本)                                       储备
    一、上年年末余额             212,338,500.00 635,714,433.96                         44,910,055.26                  227,495,393.14 -227,365.94                  1,120,231,016.42
                                                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额              212,338,500.00 635,714,433.96                44,910,055.26   227,495,393.14 -227,365.94              1,120,231,016.42三、本期增减变动金额(减少
                              101,993,811.00 -110,363,507.52               12,076,523.18    66,811,339.27    7,523.81                 70,525,689.74以“-”号填列)
    (一)净利润                                                                               122,397,616.72                            122,397,616.72
    (二)其他综合收益                                                                                           7,523.81                      7,523.81
    上述(一)和(二)小计                                                                     122,397,616.72    7,523.81                122,405,140.53
    (三)所有者投入和减少资本     -4,175,439.00   -4,194,257.52                                                                          -8,369,696.52
    1.所有者投入资本              -4,175,439.00   -4,676,491.68                                                                          -8,851,930.682.股份支付计入所有者权益
                                                 482,234.16                                                                             482,234.16的金额3.其他
    (四)利润分配                          0.00            0.00   0.00   0.00 12,076,523.18   -55,586,277.45                            -43,509,754.27
    1.提取盈余公积                                                            12,076,523.18   -12,076,523.182.提取一般风险准备3.对所有者(或股东)的分
                                                                                           -31,433,231.09                            -31,433,231.09配
    4.其他                                                                                    -12,076,523.18                            -12,076,523.18
    (五)所有者权益内部结转      106,169,250.00 -106,169,250.00
    1.资本公积转增资本(或股     106,169,250.00 -106,169,250.00
                                                                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文本)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
    四、本期期末余额            314,332,311.00 525,350,926.44                    56,986,578.44                   294,306,732.41 -219,842.13                  1,190,756,706.16
    法定代表人:袁金钰                      主管会计工作负责人:徐佳                         会计机构负责人:陈礼祥8、母公司所有者权益变动表编制单位:深圳顺络电子股份有限公司本期金额
                                                                                                                                                            单位:元
                                                                                             本期金额
              项目
                             实收资本(或股本)       资本公积       减:库存股        专项储备      盈余公积       一般风险准备          未分配利润     所有者权益合计
    一、上年年末余额                     314,332,311.00 525,350,926.44                                  56,986,578.44                         306,949,045.10 1,203,618,860.98
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                     314,332,311.00 525,350,926.44                                  56,986,578.44                         306,949,045.10 1,203,618,860.98
                                                                            深圳顺络电子股份有限公司 2013 半年度报告全文三、本期增减变动金额(减少
                                13,750,000.00   80,632,550.00        0.00                     10,180,534.66   104,563,084.66以“-”号填列)
    (一)净利润                                                                                  73,046,996.86    73,046,996.86(二)其他综合收益
    上述(一)和(二)小计                                                                        73,046,996.86    73,046,996.86
    (三)所有者投入和减少资本      13,750,000.00   80,632,550.00                                                  94,382,550.00
    1.所有者投入资本               13,750,000.00   76,931,250.00                                                  90,281,250.002.股份支付计入所有者权益的
                                                 3,701,300.00                                                   3,701,300.00金额3.其他
    (四)利润分配                                                                               -62,866,462.20   -62,866,462.201.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                  -62,866,462.20   -62,866,462.204.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文
    四、本期期末余额                     328,082,311.00 605,983,476.44                                   56,986,578.44                     317,129,579.76 1,308,181,945.64上年金额
                                                                                                                                                           单位:元
                                                                                               上年金额
              项目
                               实收资本(或股本)      资本公积        减:库存股        专项储备     盈余公积       一般风险准备      未分配利润       所有者权益合计
    一、上年年末余额                     212,338,500.00 635,714,433.96                                   44,910,055.26                     241,770,090.73 1,134,733,079.95
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                     212,338,500.00 635,714,433.96                                   44,910,055.26                     241,770,090.73 1,134,733,079.95三、本期增减变动金额(减少以
                                     101,993,811.00 -110,363,507.52                                  12,076,523.18                      65,178,954.37      68,885,781.03“-”号填列)
    (一)净利润                                                                                                                           120,765,231.82     120,765,231.82(二)其他综合收益
    上述(一)和(二)小计                                                                                                                 120,765,231.82     120,765,231.82
    (三)所有者投入和减少资本             -4,175,439.00   -4,194,257.52                                                                                       -8,369,696.52
    1.所有者投入资本                      -4,175,439.00   -4,676,491.68                                                                                       -8,851,930.682.股份支付计入所有者权益的
                                                         482,234.16                                                                                          482,234.16金额3.其他
    (四)利润分配                                                                                       12,076,523.18                     -55,586,277.45     -43,509,754.27
    1.提取盈余公积                                                                                      12,076,523.18                     -12,076,523.182.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                            -31,433,231.09     -31,433,231.09
                                                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文
    4.其他                                                                                                                -12,076,523.18   -12,076,523.18
    (五)所有者权益内部结转        106,169,250.00 -106,169,250.00
    1.资本公积转增资本(或股本)   106,169,250.00 -106,169,250.002.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
    四、本期期末余额                314,332,311.00 525,350,926.44                         56,986,578.44                    306,949,045.10 1,203,618,860.98
    法定代表人:袁金钰                                         主管会计工作负责人:徐佳                                       会计机构负责人:陈礼祥
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文三、公司基本情况
    深圳顺络电子股份有限公司(以下简称“本公司”或“公司”)前身为深圳顺络电子有限公司,成立于2000年9月8日。
    2005年8月,根据中华人民共和国商务部商资批(2005)1272号“商务部关于深圳顺络电子有限公司变更为外商投资股份制有限公司的批复”和公司章程、发起人协议书的约定,深圳顺络电子有限公司整体变更为深圳顺络电子股份有限公司(以下简称“本公司”或“公司”)。变更后的注册资本为人民币7000万元,由深圳顺络电子有限公司以截至2004年12月31日止经审计的净资产人民币7000万元按1:1的比例折股形成。股东及其持股情况为:金倡投资有限公司持股60%,广东省科技风险投资有限公司持股20%,深圳市恒顺通电子科技开发有限公司持股16%、深圳市顺捷信息技术有限公司持股2.40%、深圳市美洋科技有限公司持股1.60%。同年9月21日本公司依法于深圳市工商局完成了上述股权变更登记的法律手续,换领了注册号为企股粤深总字第111148号的《企业法人营业执照》,公司注册资本变更为人民币7000万元。经营期限变更为2000年9月8日至2055年9月21日。
    2007年6月,经中国证券监督管理委员会证监发行字[2007]117号文核准,公司首次向社会公开发行股票2400万股,注册资本变更为人民币9400万元。2007年6月13日公司股票在深圳证券交易所上市交易。
    根据公司2009年2月26日第二届第三次董事会通过的利润分配预案,并经公司2008年度股东大会决议批准,公司以2008年末股本9,400万股为基数,向全体股东按每10股派送现金股利3元(含税),用资本公积金每10股转增3股,共派发现金股利2,820万元,转增 2,820万股,转增后公司股本总额为12,220万元,本次变更已于2009年9月21日办理了工商变更登记手续。
    根据公司2010年2月5日2010年第一次临时股东大会审核通过的《限制性股票激励计划(修订稿)》,申请增加注册资本人民币7,351,500.00元。根据公司2010年3月15日第二届第十二次董事会决议,公司达到授予条件,确定2010年3月17日为授予日,向包括公司高管在内的116位激励对象定向发行限制性股票,由激励对象以调整后的授予价4.78元/股的价格参与认购的方式,增加股本人民币7,351,500.00元,增资方式为现金出资,增资后公司股本为人民币129,551,500.00元,本次变更已于2010年4月19日办理了工商变更登记手续。
    根据公司2010年8月10日召开的2010年第三次临时股东大会审议通过的本公司2010年半年度权益分派方案,以公司原有总股本129,551,500股为基数,以资本公积向全体股东每10股转增5股,增资后公司股本总数为194,327,250股,本次变更已于2010年10月21日完成了工商变更登记手续。
    根据公司2010年8月16日第三次临时股东大会决议,公司申请向特定投资者非公开发行人民币普通股(A股)18,060,000.00股,增加注册资本人民币18,060,000.00元,变更后的注册资本为人民币212,387,250.00元。经中国证券监督管理委员会证监许可(2011)212号文核准,公司向特定投资者非公开发行人民币普通股(A股)18,060,000.00股,每股面值1.00元,每股发行价人民币23.80元。特定投资者均以货币资金出资。本次变更业经中审国际会计师事务所有限公司深圳分所中审国际验字【2011】09030009号验资报告审验,并于2011年5月30日完成了工商变更登记手续。
    根据公司2011年3月18日召开第二届董事会第二十三次会议决议《关于回购注销部分已不符合激励条件的原激励对象已获授的限制性股票的议案》:公司原激励对象吴柱梅因为离职已不符合激励条件,将已获授的股份全部进行回购注销。截至2012年2月14日止 贵公司已回购并注销离职激励对象所认购的全部股份共计48,750股,股份回购后 贵公司股份总数变更为212,338,500股。该变更业经中审国
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文际会计师事务所有限公司中审国际验字【2012】01020020 验资报告审验,并于2012年2月24日完成了工商变更登记手续。
       根据公司2012年3月20日召开的2011年度股东大会决议和修改后的章程规定,公司申请增加注册资本人民币106,169,250.00元,按每10股转增5股的比例,以资本公积向全体股东转增股份106,169,250股,每股面值1元,共计增加股本106,169,250.00元,变更后注册资本为人民币318,507,750.00元。该变更业经中审国际会计师事务所有限公司中审国际验字【2012】第01020145号验资报告审验,并于2012年7月17日完成了工商变更登记手续。
       公司2012年6月1日召开的2012年第一次临时股东大会审议通过的决议,公司2011年度的业绩指标不符合激励计划的解锁条件,根据激励计划的规定,将激励对象2011年拟解锁部分的限制性股票4,116,939股以2.12元/股的价格回购注销;同时,公司限制性股票激励对象鲁常垚、刘耀允和王小波因离职已不符合激励条件,根据《限制性股票激励计划》中第“十四、本激励计划的变更、终止”以及第“十五、回购注销或调整的原则”的相关规定,将原激励对象鲁常垚、刘耀允和王小波已获授的限制性股票之尚未解锁部分合计58,500股以2.12元/股的价格回购注销。合计回购注销股份4,175,439股,股份回购后公司股份总数变更为314,332,311股。该变更业经中审国际会计师事务所有限公司中审国际验字【2012】第01020146号验资报告审验,并于2012年12月7日完成了工商变更登记手续。
       根据公司2013年5月20日2013年第二次临时股东大会审核通过的《限制性股票激励计划(修订稿)》、《关于提请股东大会授权公司董事会办理限制性股票激励计划相关事宜的议案》决议,公司于2013年6月12日召开第三届第十九次董事会决议,公司董事会认为,公司本次限制性股票激励计划的授予条件已成就,确定授予日为2013年6月13日。向173位激励对象授予限制性股票合计1375万股,激励对象以调整后的授予价6.595元/股的价格参与认购的方式,增加股本人民币13,750,000.00元,增资方式为现金出资,增资后公司新股本为人民币328,082,311.00元,本报告期内尚未完成工商变更登记手续。
       本公司总部位于深圳市宝安区观澜街道大富苑工业区顺络观澜工业园。本公司及子公司主要生产片式电感器和片式压敏电阻器,属电子元件及组件制造业。
       本公司经营范围为:研发、设计、生产、销售新型电子元器件;提供技术方案设计和技术转让、咨询服务;销售自产产品。
       本财务报表业经本公司第三届董事会第二十二次会议于2013年7月29日决议批准报出。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本集团财务报表以持续经营假设为基础编制,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(2010年修订)的披露规定编制。
    根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文2、遵循企业会计准则的声明
    本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司及本集团2013年6月30日的财务状况及2013年上半年的经营成果和现金流量等有关信息。此外,本公司及本集团的财务报表在所有重大方面符合中国证券监督管理委员会2010年修订的《公开发行证券的公司信息披露编报规则第15号-财务报告的一般规定》有关财务报表及其附注的披露要求。3、会计期间
    本集团的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本集团会计年度采用公历年度,即每年自1月1日起至12月31日止。4、记账本位币
    人民币为本公司及境内子公司经营所处的主要经济环境中的货币,本公司及境内子公司以人民币为记账本位币。本公司之境外子公司根据其经营所处的主要经济环境中的货币确定美元为其记账本位币。本集团编制本财务报表时所采用的货币为人民币。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
    参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按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(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。(2)非同一控制下的企业合并
    参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方实际取得对被购买方控制权的日期。
    对于非同一控制下的企业合并,合并成本包含购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。所涉及的或有对价按其在购买日的公允价值计入合并成本,购买日后12个月内出现对购买日已存在情况的新的或进一步证据而需要调整或有对价的,相应调整合并商誉。
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文
        购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。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,首先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,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。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    合并财务报表范围的确定原则:
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。合并范围包括本公司及全部子公司。子公司,是指被本公司控制的企业或主体。
    合并财务报表编制的方法:
    从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司及吸收合并下的被合并方,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和会计期间对子公司财务报表进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
    子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的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,冲减少数股东权益。(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不适用。
                                                      深圳顺络电子股份有限公司 2013 半年度报告全文7、现金及现金等价物的确定标准
       本集团现金及现金等价物包括库存现金、可以随时用于支付的存款以及本集团持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、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
       外币交易的折算方法:
       本集团发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为记账本位币金额,但公司发生的外币兑换业务或涉及外币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。
       对于外币货币性项目和外币非货币性项目的折算方法:
       资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理;②可供出售的外币货币性项目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,均计入当期损益。
       以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算的记账本位币金额计量。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。(2)外币财务报表的折算
       编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入所有者权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。
       境外经营的外币财务报表按以下方法折算为人民币报表: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;所有者权益类项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。年初未分配利润为上一年折算后的年末未分配利润;年末未分配利润按折算后的利润分配各项目计算列示;折算后资产类项目与负债类项目和所有者权益类项目合计数的差额,作为外币报表折算差额,确认为其他综合收益并在资产负债表中股东权益项目下单独列示。处置境外经营并丧失控制权时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文
    外币现金流量以及境外子公司的现金流量,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作为调节项目,在现金流量表中单独列报。
         年初数和上年实际数按照上年财务报表折算后的数额列示。9、金融工具(1)金融工具的分类
    以常规方式买卖金融资产,按交易日进行会计确认和终止确认。金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项以及可供出售金融资产。初始确认金融资产,以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关的交易费用直接计入当期损益,对于其他类别的金融资产,相关交易费用计入初始确认金额。(2)金融工具的确认依据和计量方法
    ① 以公允价值计量且其变动计入当期损益的金融资产
    包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。
    交易性金融资产是指满足下列条件之一的金融资产:A.取得该金融资产的目的,主要是为了近期内出售;B.属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明本集团近期采用短期获利方式对该组合进行管理;C.属于衍生工具,但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
    符合下述条件之一的金融资产,在初始确认时可指定为以公允价值计量且其变动计入当期损益的金融资产:A.该指定可以消除或明显减少由于该金融资产的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况;B.本集团风险管理或投资策略的正式书面文件已载明,对该金融资产所在的金融资产组合或金融资产和金融负债组合以公允价值为基础进行管理、评价并向关键管理人员报告。
    以公允价值计量且其变动计入当期损益的金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失以及与该等金融资产相关的股利和利息收入计入当期损益。
    ② 持有至到期投资
    是指到期日固定、回收金额固定或可确定,且本集团有明确意图和能力持有至到期的非衍生金融资产。
    持有至到期投资采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    实际利率法是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成本及各期利息收入或支出的方法。实际利率是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所使用的利率。
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文
    在计算实际利率时,本集团将在考虑金融资产或金融负债所有合同条款的基础上预计未来现金流量(不考虑未来的信用损失),同时还将考虑金融资产或金融负债合同各方之间支付或收取的、属于实际利率组成部分的各项收费、交易费用及折价或溢价等。
    ③ 贷款和应收款项
    是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。本集团划分为贷款和应收款的金融资产包括应收票据、应收账款、应收利息、应收股利及其他应收款等。
    贷款和应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    ④ 可供出售金融资产
    包括初始确认时即被指定为可供出售的非衍生金融资产,以及除了以公允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、持有至到期投资以外的金融资产。
    可供出售金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产与摊余成本相关的汇兑差额计入当期损益外,确认为其他综合收益并计入资本公积,在该金融资产终止确认时转出,计入当期损益。
    可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。(3)金融资产转移的确认依据和计量方法
    满足下列条件之一的金融资产,予以终止确认:① 收取该金融资产现金流量的合同权利终止;② 该金融资产已转移,且将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。
    若企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产的控制的,则按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。
    金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值及因转移而收到的对价与原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。金融资产部分转移满足终止确认条件的,将所转移金融资产的账面价值在终止确认及未终止确认部分之间按其相对的公允价值进行分摊,并将因转移而收到的对价与应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和与分摊的前述账面金额之差额计入当期损益。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。本集团(债务人)与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,终止确认现存金融负债,并同时确认新金融负债。
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文
    金融负债全部或部分终止确认的,将终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    金融负债在初始确认时划分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。初始确认金融负债,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负债,相关的交易费用直接计入当期损益,对于其他金融负债,相关交易费用计入初始确认金额。
    ① 以公允价值计量且其变动计入当期损益的金融负债
    分类为交易性金融负债和在初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债的条件与分类为交易性金融资产和在初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产的条件一致。
    以公允价值计量且其变动计入当期损益的金融负债采用公允价值进行后续计量,公允价值的变动形成的利得或损失以及与该等金融负债相关的股利和利息支出计入当期损益。
    ② 其他金融负债
    与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本进行后续计量。其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。
    ③ 财务担保合同
    不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,以公允价值进行初始确认,在初始确认后按照《企业会计准则第13号—或有事项》确定的金额和初始确认金额扣除按照《企业会计准则第14号—收入》的原则确定的累计摊销额后的余额之中的较高者进行后续计量。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除了以公允价值计量且其变动计入当期损益的金融资产外,本集团在每个资产负债表日对其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。本集团对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。10、应收款项坏账准备的确认标准和计提方法坏账准备的确认标准:
    债务人发生严重的财务困难;债务人违反合同条款(如偿付利息或本金发生违约或逾期等);债
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文务人很可能倒闭或进行其他财务重组;其他表明应收款项发生减值的客观依据。坏账准备的计提方法:
    单项金额重大并单项计提坏账准备的应收款项坏账准备的确认标准、计提方法;按信用风险组合计提坏账准备的应收款项的确定依据、坏账准备计提方法;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
    单项金额重大的判断依据或金额标准                               100 万元以上的应收款项和 10 万元以上的其他应收款项
                                                               本集团对单项金额重大的应收款项单独进行减值测试,单
                                                               独测试未发生减值的金融资产,包括在具有类似信用风险
    单项金额重大并单项计提坏账准备的计提方法                       特征的金融资产组合中进行减值测试。单项测试已确认减
                                                               值损失的应收款项,不再包括在具有类似信用风险特征的
                                                               应收款项组合中进行减值测试。(2)按组合计提坏账准备的应收款项
                                 按组合计提坏账准备的计
             组合名称                                                           确定组合的依据
                                            提方法
    账龄分析法                       账龄分析法                 按应收款项的账龄
    无风险组合                       其他方法                   按其性质,发生坏账的可能性非常小组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
              账龄                     应收账款计提比例(%)                       其他应收款计提比例(%)
    1 年以内(含 1 年)                                              3%                                             3%
    1-2 年                                                         10%                                           10%
    2-3 年                                                         30%                                           30%
    3-4 年                                                         50%                                           50%
    4-5 年                                                        100%                                          100%
    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
                      组合名称                                                 方法说明
    无风险组合                                       无风险组合按其性质,发生坏账的可能性非常小,不予计提坏账准备
                                                       深圳顺络电子股份有限公司 2013 半年度报告全文(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            有确凿证据表明发生坏账可能性较大
                                  单独进行减值测试,如有客观证据表明其发生了减值的,根据其预计未来现金
    坏账准备的计提方法                流量(不包括尚未发生的未来信用损失)按原实际利率折现的现值低于其账面
                                  价值的差额,确认为减值损失,计入当期损益。11、存货(1)存货的分类
       存货主要包括在途材料、原材料、包装物、在产品、半成品、库存商品、发出商品、低值易耗品等。(2)发出存货的计价方法计价方法:加权平均法
    存货在取得时按实际成本计价,存货成本包括采购成本、加工成本和其他成本。领用和发出时按加权平均法计价。(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
       可变现净值是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
       在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价准备通常按单个存货项目的成本高于其可变现净值的差额提取。对于数量繁多、单价较低的存货,按存货类别计提存货跌价准备;对在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,可合并计提存货跌价准备。
       计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原已计提的存货跌价准备金额内予以转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文摊销方法: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)投资成本的确定
         对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为初始投资成本。通过非同一控制下的企业合并取得的长期股权投资,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本集团实际支付的现金购买价款、本集团发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价值、该项长期股权投资自身的公允价值等方式确定。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也计入投资成本。(2)后续计量及损益确认
    对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产或以公允价值计量且其变动计入当期损益的金融资产核算。此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。(3)确定对被投资单位具有共同控制、重大影响的依据
    控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。共同控制是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。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。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文(4)减值测试方法及减值准备计提方法
    本集团在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计其可收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。
    长期股权投资的减值损失一经确认,在以后会计期间不予转回。13、投资性房地产
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物等。此外,对于本集团持有以备经营出租的空置建筑物,若董事会(或类似机构)作出书面决议,明确表示将其用于经营出租且持有意图短期内不再发生变化的,也作为投资性房地产列报。
    投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关的经济利益很可能流入且其成本能可靠地计量,则计入投资性房地产成本。其他后续支出,在发生时计入当期损益。
    本集团采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一致的政策进行折旧或摊销。
    投资性房地产的减值测试方法和减值准备计提方法详见附注四、17“非流动非金融资产减值”。
    自用房地产或存货转换为投资性房地产或投资性房地产转换为自用房地产时,按转换前的账面价值作为转换后的入账价值。
    投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,转换为采用成本模式计量的投资性房地产的,以转换前的账面价值作为转换后的入账价值;转换为以公允价值模式计量的投资性房地产的,以转换日的公允价值作为转换后的入账价值。
    当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后计入当期损益。14、固定资产(1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
                                                      深圳顺络电子股份有限公司 2013 半年度报告全文(2)融资租入固定资产的认定依据、计价方法
    为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。固定资产从达到预定可使用状态的次月起,采用年限平均法在使用寿命内计提折旧。
           类别                折旧年限(年)        残值率(%)               年折旧率(%)
    房屋及建筑物            30                                         10% 3
    机器设备                10                                         10% 9
    电子设备                5                                          10% 18
    运输设备                5                                          10% 19
    其他设备                5-10                                       5% 9.00-19.00(4)固定资产的减值测试方法、减值准备计提方法
    本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
    减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分(5)其他说明
    与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计
                                                      深圳顺络电子股份有限公司 2013 半年度报告全文量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。
       固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。
       本集团至少于年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核,如发生改变则作为会计估计变更处理。15、在建工程(1)在建工程的类别
       在建工程成本按实际工程支出确定,包括在建期间发生的各项工程支出、工程达到预定可使用状态前的资本化的借款费用以及其他相关费用等。在建工程在达到预定可使用状态后结转为固定资产。(2)在建工程结转为固定资产的标准和时点
       在建工程在达到预定可使用状态后结转为固定资产。(3)在建工程的减值测试方法、减值准备计提方法
       本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
       减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
       上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文16、借款费用(1)借款费用资本化的确认原则
    借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;构建或者生产的符合资本化条件的资产达到预定可使用状态或者可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。(2)借款费用资本化期间
       资本化期间内,外币专门借款的汇兑差额全部予以资本化;外币一般借款的汇兑差额计入当期损益。(3)暂停资本化期间
       如果符合资本化条件的资产在购建或生产过程中发生非正常中断、并且中断时间连续超过3个月的,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。(4)借款费用资本化金额的计算方法
       专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资本化率根据一般借款的加权平均利率计算确定。17、生物资产不适用。18、油气资产不适用。19、无形资产(1)无形资产的计价方法
       无形资产是指本集团拥有或者控制的没有实物形态的可辨认非货币性资产。
       无形资产按成本进行初始计量。与无形资产有关的支出,如果相关的经济利益很可能流入本集团
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文且其成本能可靠地计量,则计入无形资产成本。除此以外的其他项目的支出,在发生时计入当期损益。
       取得的土地使用权通常作为无形资产核算。自行开发建造厂房等建筑物,相关的土地使用权支出和建筑物建造成本则分别作为无形资产和固定资产核算。如为外购的房屋及建筑物,则将有关价款在土地使用权和建筑物之间进行分配,难以合理分配的,全部作为固定资产处理。(2)使用寿命有限的无形资产的使用寿命估计情况
       使用寿命有限的无形资产自可供使用时起,对其原值减去已计提的减值准备累计金额在其预计使用寿命内采用直线法分期平均摊销。期末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,如发生变更则作为会计估计变更处理。此外,还对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明该无形资产为企业带来经济利益的期限是可预见的,则估计其使用寿命并按照使用寿命有限的无形资产的摊销政策进行摊销。
           项目               预计使用寿命                            依据(3)使用寿命不确定的无形资产的判断依据
    使用寿命不确定的无形资产不予摊销,此外,还对使用寿命不确定的无形资产的使用寿命进行复核。(4)无形资产减值准备的计提
       本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
       减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产的公允价值根据公平交易中销售协议价格确定;不存在销售协议但存在资产活跃市场的,公允价值按照该资产的买方出价确定;不存在销售协议和资产活跃市场的,则以可获取的最佳信息为基础估计资产的公允价值。处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产生现金流入的最小资产组合。
       上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    本集团内部研究开发项目的支出分为研究阶段支出与开发阶段支出。(6)内部研究开发项目支出的核算
    研究阶段的支出,于发生时计入当期损益。
    开发阶段的支出同时满足下列条件的,确认为无形资产,不能满足下述条件的开发阶段的支出计入当期损益:
    ① 完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ② 具有完成该无形资产并使用或出售的意图;
    ③ 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    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地计量。
    无法区分研究阶段支出和开发阶段支出的,将发生的研发支出全部计入当期损益。20、长期待摊费用
    长期待摊费用为已经发生但应由报告期和以后各期负担的分摊期限在一年以上的各项费用。长期待摊费用在预计受益期间按直线法摊销。21、附回购条件的资产转让不适用。22、预计负债(1)预计负债的确认标准
    当与或有事项相关的义务同时符合以下条件,确认为预计负债:该义务是本集团承担的现时义务;履行该义务很可能导致经济利益流出;该义务的金额能够可靠地计量。(2)预计负债的计量方法
    在资产负债表日,考虑与或有事项有关的风险、不确定性和货币时间价值等因素,按照履行相关现时义务所需支出的最佳估计数对预计负债进行计量。
                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    如果清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,且确认的补偿金额不超过预计负债的账面价值。23、股份支付及权益工具(1)股份支付的种类
         股份支付是为了获取职工或其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。股份支付分为以权益结算的股份支付和以现金结算的股份支付。(2)权益工具公允价值的确定方法
    本集团授予的限制性股票定价模型参考Black-Scholes模型构建。(3)确认可行权权益工具最佳估计的依据
    在等待期内的每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息做出最佳估计,修正预计可行权的权益工具数量。(4)实施、修改、终止股份支付计划的相关会计处理
    本集团对股份支付计划进行修改时,若修改增加了所授予权益工具的公允价值,按照权益工具公允价值的增加相应确认取得服务的增加。权益工具公允价值的增加是指修改前后的权益工具在修改日的公允价值之间的差额。若修改减少了股份支付公允价值总额或采用了其他不利于职工的方式,则仍继续对取得的服务进行会计处理,视同该变更从未发生,除非本集团取消了部分或全部已授予的权益工具。
    在等待期内,如果取消了授予的权益工具,本集团对取消所授予的权益性工具作为加速行权处理,将剩余等待期内应确认的金额立即计入当期损益,同时确认资本公积。职工或其他方能够选择满足非可行权条件但在等待期内未满足的,本集团将其作为授予权益工具的取消处理。24、回购本公司股份不适用。25、收入(1)销售商品收入确认时间的具体判断标准
    在已将商品所有权上的主要风险和报酬转移给买方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。具体为: 外销收入,在货物出库,并报关出口后,依据出口发票、出口报关单和货运单据确认收入。 内销收入,在货物出库并移交给客户后,依据取得的与客户对账一致的结果确认收入。(2)确认让渡资产使用权收入的依据根据有关合同或协议,按权责发生制确认收入。(3)确认提供劳务收入的依据
    在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提供的劳务收入。劳务交易的完工进度按【已完工作的测量/已经提供的劳务占应提供劳务总量的比例/已经发生的劳务成本占估计总成本的比例】确定。
    提供劳务交易的结果能够可靠估计是指同时满足:①收入的金额能够可靠地计量;②相关的经济利益很可能流入企业;③交易的完工程度能够可靠地确定;④交易中已发生和将发生的成本能够可靠地计量。
    如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
    本集团与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将该合同全部作为销售商品处理。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在建造合同的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认合同收入和合同费用。合同完工进度按已经完成的合同工作量占合同预计总工作量的比例确定。26、政府补助(1)类型
       政府补助是指本集团从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。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
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产的使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用和损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。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
    与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的可抵扣暂时性差异,不予确认有关的递延所得税资产。此外,对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,如果暂时性差异在可预见的未来不是很可能转回,或者未来不是很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,不予确认有关的递延所得税资产。除上述例外情况,本集团以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认其他可抵扣暂时性差异产生的递延所得税资产。对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据
    与商誉的初始确认有关,以及与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的应纳税暂时性差异,不予确认有关的递延所得税负债。此外,对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,如果本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来很可能不会转回,也不予确认有关的递延所得税负债。除上述例外情况,本集团确认其他所有应纳税暂时性差异产生的递延所得税负债。28、经营租赁、融资租赁(1)经营租赁会计处理
    本集团作为承租人记录经营租赁业务:
    经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。
    本集团作为出租人记录经营租赁业务:
                                                     深圳顺络电子股份有限公司 2013 半年度报告全文
    经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。(2)融资租赁会计处理
    本集团作为承租人记录经营租赁业务:
    经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。
    本集团作为出租人记录经营租赁业务:
    经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。(3)售后租回的会计处理不适用。29、持有待售资产(1)持有待售资产确认标准不适用。(2)持有待售资产的会计处理方法不适用。30、资产证券化业务不适用。31、套期会计不适用。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
                                                   深圳顺络电子股份有限公司 2013 半年度报告全文不适用。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否无(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否无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(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34、其他主要会计政策、会计估计和财务报表编制方法
    本集团在运用会计政策过程中,由于经营活动内在的不确定性,本集团需要对无法准确计量的报表项目的账面价值进行判断、估计和假设。这些判断、估计和假设是基于本集团管理层过去的历史经验,并在考虑其他相关因素的基础上做出的。这些判断、估计和假设会影响收入、费用、资产和负债的报告金额以及资产负债表日或有负债的披露。然而,这些估计的不确定性所导致的结果可能造成对未来受影响的资产或负债的账面金额进行重大调整。
    本集团对前述判断、估计和假设在持续经营的基础上进行定期复核,会计估计的变更仅影响变更当期的,其影响数在变更当期予以确认;既影响变更当期又影响未来期间的,其影响数在变更当期和
                                                           深圳顺络电子股份有限公司 2013 半年度报告全文未来期间予以确认。
    于资产负债表日,本集团需对财务报表项目金额进行判断、估计和假设的重要领域如下:
    (1)坏账准备计提
    本集团根据应收款项的会计政策,采用备抵法核算坏账损失。应收账款减值是基于评估应收账款的可收回性。鉴定应收账款减值要求管理层的判断和估计。实际的结果与原先估计的差异将在估计被改变的期间影响应收账款的账面价值及应收账款坏账准备的计提或转回。
    (2)存货跌价准备
    本集团根据存货会计政策,按照成本与可变现净值孰低计量,对成本高于可变现净值及陈旧和滞销的存货,计提存货跌价准备。存货减值至可变现净值是基于评估存货的可售性及其可变现净值。鉴定存货减值要求管理层在取得确凿证据,并且考虑持有存货的目的、资产负债表日后事项的影响等因素的基础上作出判断和估计。实际的结果与原先估计的差异将在估计被改变的期间影响存货的账面价值及存货跌价准备的计提或转回。
    (3)折旧和摊销
    本集团对投资性房地产、固定资产和无形资产在考虑其残值后,在使用寿命内按直线法计提折旧和摊销。本集团定期复核使用寿命,以决定将计入每个报告期的折旧和摊销费用数额。使用寿命是本集团根据对同类资产的已往经验并结合预期的技术更新而确定的。如果以前的估计发生重大变化,则会在未来期间对折旧和摊销费用进行调整。
    (4)递延所得税资产
    在很有可能有足够的应纳税利润来抵扣亏损的限度内,本集团就所有未利用的税务亏损确认递延所得税资产。这需要本集团管理层运用大量的判断来估计未来应纳税利润发生的时间和金额,结合纳税筹划策略,以决定应确认的递延所得税资产的金额。
    (5)所得税
    本集团在正常的经营活动中,有部分交易其最终的税务处理和计算存在一定的不确定性。部分项目是否能够在税前列支需要税收主管机关的审批。如果这些税务事项的最终认定结果同最初估计的金额存在差异,则该差异将对其最终认定期间的当期所得税和递延所得税产生影响。五、税项1、公司主要税种和税率
             税种                           计税依据                                   税率
                           应税收入按 17%的税率计算销项税,并按扣除当期
    增值税                                                                                                17%
                           允许抵扣的进项税额后的差额计缴增值税。
    城市维护建设税             按实际缴纳的流转税的 7%计缴。                                                  7%
    企业所得税                 按应纳税所得额的 15%、16.5%或 25%计缴。                       15%、16.5%、25%各分公司、分厂执行的所得税税率
                                                      深圳顺络电子股份有限公司 2013 半年度报告全文深圳顺络电子股份有限公司,公司所得税税率自2011年起三年内享受减免10%优惠,即按15%的所得税税率征收。贵阳顺络迅达电子有限公司所得税税率自2010年起三年内享受减免10%优惠,即按15%的所得税税率征收,有效期至2013年7月止,至报告期末,仍执行该项减免优惠,目前复审手续正在办理过程中。深圳顺络电子(香港)股份有限公司,公司2013年1-6月适用的利得税税率为16.5%。深圳顺络投资有限公司,公司2013年1-6月适用的所得税税率为25%。衢州顺络电子有限公司,公司2013年1-6月适用的所得税税率为25%。衢州线路板有限公司,公司2013年1-6月适用的所得税税率为25%。顺络电子美国子公司,公司于2012年注册成立,税种及税率适用于公司注册当地法律的规定。2、税收优惠及批文
       (一)深圳顺络电子股份有限公司
       根据《高新技术企业认定管理办法》(国科发火[2008]172号)和《高新技术企业认定管理工作指引》(国科发火[2008]362 号)有关规定,深圳市科技工贸和信息化委员会、深圳市财政委员会、深圳市国家税务局、深圳市地方税务局于2011年10月31日认定本公司通过国家高新技术企业复审申请,并颁发了编号为GF201144200103的高新技术企业证书,认定有效期 3 年。根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》等相关规定,公司所得税税率自2011年起三年内享受减免10%优惠,即按15%的所得税税率征收。
        (二)贵阳顺络迅达电子有限公司
    根据《高新技术企业认定管理办法》(国科发火[2008]172 号)和《高新技术企业认定管理工作指引》(国科发火[2008]362 号)有关规定,贵州省科学技术厅、贵州省财政厅、贵州省国家税务局、贵州省地方税务局于2010年7月14日认定贵阳顺络迅达电子有限公司为高新技术企业,认定有效期 3年,证书编号GR201052000013。根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》等相关规定,贵阳顺络迅达电子有限公司所得税税率自2010年起至2013年7月三年内享受减免10%优惠,即按15%的所得税税率征收,目前高新技术企业认定复审手续正在办理过程中。3、其他说明无。六、企业合并及合并财务报表1、子公司情况
       本公司于2005年1月28日在香港投资设立全资子公司深圳顺络电子(香港)有限公司,住所为香港
                                                                  深圳顺络电子股份有限公司 2013 半年度报告全文九龙,主营进出口贸易,同年8月19日更名为深圳顺络电子(香港)股份有限公司。自经营之日起本公司将其纳入合并报表范围。
    本公司于2008年6月11日在贵阳投资成立贵阳高新顺络迅达电子有限公司,同年11月5日公司名称变更为贵阳顺络迅达电子有限公司。自经营之日起本公司将其纳入合并报表范围。根据本公司2011年5月28日董事会决议,公司将贵阳顺络100%股权转让给了另一子公司顺络投资,并于2011年8月办理了工商变更登记手续。
       根据本公司2011年9月27日董事会决议和子公司深圳顺络投资有限公司2011年10月18日决议,公司对贵阳顺络增资4000万元,增资后注册资本变更为5000万元,本次变更业经贵州君和会计师事务所黔君和验字[2011]第020号验资报告验证,并于2011年11月3日办理了工商变更登记手续。
    根据本公司2011年5月4日董事会决议,本公司出资2000万元在深圳投资成立深圳顺络投资有限公司,并于2011年6月14日取得了工商营业执照。自成立之日起本公司将其纳入合并报表范围。
    根据本公司2012年10月30日董事会决议,本公司出资2000万元在衢州投资成立衢州顺络电子有限公司,并于2012年11月9日取得了工商营业执照。自成立之日起本公司将其纳入合并报表范围。
    根据本公司2011年12月14日董事会决议,公司出资10万美元在美国成立子公司,并于2012年1月16日取得了企业境外投资证书。
    衢州顺路电路板有限公司注册资本2000万元人民币,并于2013年6月3日取得了工商营业执照。自经营之日起衢州顺络电子有限公司将其纳入合并报表范围。(1)通过设立或投资等方式取得的子公司
                                                                                                         单位: 元
                                                                    实质
                                                                                                                      从母公司所有
                                                                    上构
                                                                                                             少数股 者权益冲减子
                                                                    成对
                                                                                                             东权益 公司少数股东
                                                                    子公
                                                                            持股   表决权   是否             中用于 分担的本期亏
    子公司 子公司 注册 业务                              期末实际投     司净                           少数股
                               注册资本   经营范围                          比例    比例    合并             冲减少 损超过少数股
    全称     类型    地   性质                             资额        投资                           东权益
                                                                            (%)     (%)     报表             数股东 东在该子公司
                                                                    的其
                                                                                                             损益的 年初所有者权
                                                                    他项
                                                                                                             金额     益中所享有份
                                                                    目余
                                                                                                                       额后的余额
                                                                     额深圳顺络电子
    (香                          521,800     进出口贸
         全资    香港 贸易                           3,968,900.00    0.00    100      100 是          0.00     0.00           0.00
    港)股                        人民币      易份有限公司
    贵阳顺 全资      贵阳 生产     5000 万    研发、设 50,000,000.00     0.00    100      100 是          0.00     0.00           0.00
                                                                深圳顺络电子股份有限公司 2013 半年度报告全文
    络迅达                      人民币     计、生产、
    电子有                                 销售新型
    限公司                                 电子元器
                                       件等
                                       投资兴办
    深圳顺                                 实业(具
    络投资                      2000 万    体项目另
         全资   贵阳 投资                           20,000,000.00   0.00   100    100 是        0.00   0.00    0.00
    有限公                      人民币     行申报);
    司                                     投资咨询
                                       等
                                       PCB 高密
                                       度电路衢州顺
                                       板、电子
    络电子                       2000 万
         全资   衢州 生产              元器件研 20,000,000.00       0.00   100    100 是        0.00   0.00    0.00
    有限公                      人民币
                                       发、设计、司
                                       生产及销
                                       售等
    顺络电                                 技术支持
                            633,080
    子美国 全资     美国 贸易              和技术服       633,080.00    0.00   100    100 是        0.00   0.00    0.00
                            人民币
    公司                                   务
                                       电路板、衢州顺
                                       电子元器
    络电路                      2000 万
         参股   衢州 生产              件研发、 20,000,000.00       0.00    80     80 是     400.00    0.00    0.00
    板有限                      人民币
                                       生产和销公司
                                       售通过设立或投资等方式取得的子公司的其他说明
       ①本公司于2005年1月28日在香港投资设立全资子公司深圳顺络电子(香港)有限公司,住所为香港九龙,主营进出口贸易,同年8月19日更名为深圳顺络电子(香港)股份有限公司。自经营之日起本公司将其纳入合并报表范围。
       ②本公司于2008年6月11日在贵阳投资成立贵阳高新顺络迅达电子有限公司,同年11月5日公司名称变更为贵阳顺络迅达电子有限公司。自经营之日起本公司将其纳入合并报表范围。
       根据本公司2011年5月28日董事会决议,公司将贵阳顺络100%股权转让给了另一子公司顺络投资,并于2011年8月办理了工商变更登记手续。
       根据本公司2011年9月27日董事会决议和子公司深圳顺络投资有限公司2011年10月18日决议,公司对贵阳顺络增资4000万元,增资后注册资本变更为5000万元,本次变更业经贵州君和会计师事务所黔君和验字[2011]第020号验资报告验证,并于2011年11月3日办理了工商变更登记手续。
       ③根据本公司2011年5月4日董事会决议,本公司出资2000万元在深圳投资成立深圳顺络投资有限公司,并于2011年6月14日取得了工商营业执照。自成立之日起本公司将其纳入合并报表范围。
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文
       ④本公司于2012年1月16日在美国投资设立全资子公司顺络电子美国公司。主营业务为电子产品进出口贸易业务。自经营之日起本公司将其纳入合并报表范围。
       ⑤本公司于2012年11月9日在衢州投资设立全资子公司衢州顺络电子有限公司。主营业务为 PCB高密度电路板、电子元器件研发、设计、生产及销售等。自经营之日起本公司将其纳入合并报表范围。
       ⑥本公司于2013年6月3日由衢州顺络电子有限公司投资设立子公司衢州顺路电路板有限公司。主要业务为电路板、电子元器件研发、生产和销售。自经营之日起衢州顺络电子有限公司将其纳入合并报表范围。(2)同一控制下企业合并取得的子公司
                                                                                                      单位: 元
                                                                                                              从母公
                                                                                                              司所有
                                                                                                              者权益
                                                                                                              冲减子
                                                                                                              公司少
                                                                                                              数股东
                                                          实质上                                     少数股
                                                                                                              分担的
                                                          构成对                                     东权益
                                                                                                              本期亏
                                                 期末实 子公司              表决权                   中用于
    子公司 子公司             业务性 注册资 经营范                     持股比            是否合 少数股            损超过
                 注册地                          际投资 净投资               比例                    冲减少
    全称     类型             质      本     围                       例(%)             并报表 东权益            少数股
                                                   额     的其他             (%)                     数股东
                                                                                                              东在该
                                                          项目余                                     损益的
                                                                                                              子公司
                                                            额                                        金额
                                                                                                              年初所
                                                                                                              有者权
                                                                                                              益中所
                                                                                                              享有份
                                                                                                              额后的
                                                                                                               余额
    无通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                      单位: 元
                                                          实质上                                     少数股 从母公
                                                          构成对                                     东权益 司所有
                                                 期末实                     表决权
    子公司 子公司             业务性 注册资 经营范            子公司 持股比              是否合 少数股 中用于 者权益
                 注册地                          际投资                      比例
    全称     类型             质      本     围              净投资   例(%)             并报表 东权益 冲减少 冲减子
                                                   额                        (%)
                                                          的其他                                     数股东 公司少
                                                          项目余                                     损益的 数股东
                                                              深圳顺络电子股份有限公司 2013 半年度报告全文
                                                         额                                     金额   分担的
                                                                                                       本期亏
                                                                                                       损超过
                                                                                                       少数股
                                                                                                       东在该
                                                                                                       子公司
                                                                                                       年初所
                                                                                                       有者权
                                                                                                       益中所
                                                                                                       享有份
                                                                                                       额后的
                                                                                                         余额
    无通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                单位: 元
           名称                与公司主要业务往来             在合并报表内确认的主要资产、负债期末余额
            无特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明3、合并范围发生变更的说明合并报表范围发生变更说明√ 适用 □ 不适用
    与上年相比本年(期)新增合并单位 1 家,原因为:2013年6月3日,由衢州顺络电子有限公司和浙江赛伯乐投资管理有限公司投资设立成立的合资子公司衢州顺络电路板有限公司,注册资金2000万元,衢州顺络电子占80%的股份,浙江赛伯乐占20%的股份。经营范围为电路板、电子元器件的研发、设计、生产和销售,货物进出口。经营地址在衢州绿色产业集聚区百灵中路1号。本报告期将衢州顺络电路板有限公司纳入合并范围。
    与上年相比本年(期)减少合并单位 0 家,原因为:不适用。4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                单位: 元
                                                               深圳顺络电子股份有限公司 2013 半年度报告全文
                       名称                                 期末净资产                       本期净利润
    衢州顺络电路板有限公司                                                20,000,000.00                              0.00本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                     单位: 元
                       名称                                处置日净资产                  年初至处置日净利润
    无                                                                             0.00                              0.00新纳入合并范围的主体和不再纳入合并范围的主体的其他说明5、报告期内发生的同一控制下企业合并
                                                                                                     单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
    被合并方
                       业合并的判断依据        制人           并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明6、报告期内发生的非同一控制下企业合并
                                                                                                     单位: 元
           被合并方                           商誉金额                                商誉计算方法
    无                                                             0.00非同一控制下企业合并的其他说明不适用。7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                             出售日                         损益确认方法无出售丧失控制权的股权而减少的子公司的其他说明不适用。8、报告期内发生的反向购买
                                                                                        合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据      合并成本的确定方法
                                                                                           期的损益的计算方法无反向购买的其他说明不适用。
                                                                        深圳顺络电子股份有限公司 2013 半年度报告全文9、本报告期发生的吸收合并
                                                                                                                单位: 元
                  吸收合并的类型                            并入的主要资产                           并入的主要负债
             同一控制下吸收合并                         项目                金额                  项目             金额
    无                                                                                   0.00                                    0.00
            非同一控制下吸收合并                        项目                金额                  项目             金额
    无                                                                                   0.00                                    0.00吸收合并的其他说明不适用。10、境外经营实体主要报表项目的折算汇率
                                                  资产和负债项目
              项目
                                     2013 年 6 月 30 日           2012 年 12 月 31 日深圳顺络电子(香港)股份有
                                   1 港元=0.79655 人民币         1 港元=0.81085 人民币
             限公司
        顺络电子美国公司           1 美元 = 6.1787 人民币       1 美元 = 6.2855 人民币
                                              收入、费用现金流量项目
              项目
                                       2013 年上半年                2012 年上半年深圳顺络电子(香港)股份有
                                   1 港元=0.79655 人民币         1 港元=0.81522 人民币
             限公司
        顺络电子美国公司           1 美元 = 6.1787 人民币       1 美元 = 6.3249 人民币七、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:                                    --            --         278,351.21                 --            --          81,378.04
    人民币                                   --            --         278,351.21                 --            --          81,378.04
    银行存款:                               --            --      154,786,170.27                --            --    101,315,344.20
    人民币                                   --            --      133,966,361.46                --            --     86,125,472.60
    港币                          2,101,230.33     0.79655           1,673,735.02       583,773.70      0.81085           473,352.92
    美元                          3,022,862.86      6.1787          18,677,953.63      2,164,367.79      6.2855       13,604,142.76
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文
    欧元                            4,132.00      8.0536         33,277.48        74,063.11        8.3176          616,027.32
    日元                         6,945,592.00   0.062607        434,842.68     6,794,735.00      0.073049          496,348.60
    其他货币资金:                         --         --              0.00                  --         --        20,958,488.59
    人民币                                 --         --              0.00                  --         --                   0.00
    日元                                                                     286,910,000.00      0.073049        20,958,488.59
    合计                                   --         --   155,064,521.48                   --         --       122,355,210.83如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、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                                                                   0.00                                   0.00
    交易性权益工具投资                                                               0.00                                   0.00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                                   0.00产
    衍生金融资产                                                                     0.00                                   0.00
    套期工具                                                                         0.00                                   0.00
    其他                                                                             0.00                                   0.00(2)变现有限制的交易性金融资产
                                                                                                            单位: 元
                 项目                            限售条件或变现方面的其他重大限制                       期末金额
                                                                                                                        0.00(3)套期工具及对相关套期交易的说明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                                                        53,987,909.89                            40,661,630.02
    商业承兑汇票                                                        10,033,997.54                            11,382,277.79
                                                                          深圳顺络电子股份有限公司 2013 半年度报告全文
    合计                                                                           64,021,907.43                          52,043,907.81(2)期末已质押的应收票据情况
                                                                                                                     单位: 元
         出票单位            出票日期                       到期日                          金额                     备注
                                                                                                       0.00(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                     单位: 元
         出票单位            出票日期                       到期日                          金额                     备注
                                                                                                       0.00说明公司已经背书给其他方但尚未到期的票据
                                                                                                                     单位: 元
         出票单位            出票日期                       到期日                          金额                     备注
              1      2013 年 05 月 28 日            2013 年 08 月 28 日                         270,000.00
              2      2013 年 02 月 22 日            2013 年 08 月 22 日                         200,000.00
              3      2013 年 04 月 08 日            2013 年 08 月 08 日                         155,457.42
              4      2013 年 03 月 14 日            2013 年 09 月 14 日                         100,000.00
              5      2013 年 03 月 20 日            2013 年 09 月 20 日                         100,000.00
           合计                     --                           --                             825,457.42             --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                     单位: 元
                                                                                                                    相关款项是否发
       项目         期初数               本期增加          本期减少                期末数           未收回的原因
                                                                                                                        生减值账龄一年以内的
                             0.00               0.00                  0.00                  0.00应收股利
    其中:                         --                    --                   --                   --              --                --账龄一年以上的
                             0.00               0.00                  0.00                  0.00应收股利
                                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    其中:                                 --                  --                       --                --                  --                   --
    合计                                                     0.00                   0.00                                      --                   --说明5、应收利息(1)应收利息
                                                                                                                                单位: 元
           项目                       期初数                     本期增加                      本期减少                        期末数
                                                  0.00                          0.00                        0.00                             0.00(2)逾期利息
                                                                                                                                单位: 元
                  贷款单位                                      逾期时间(天)                                     逾期利息金额
                                                                                                                                             0.00(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                                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
                               金额            比例(%)          金额        比例(%)          金额                      金额         比例(%)
                                                                                                           (%)按组合计提坏账准备的应收账款
    组合一(按账龄)        296,883,801.79            99.51 9,222,184.20           3.11 245,077,852.97          99.4 7,578,490.52                3.09
    组合二(按性质)                      0.00
    组合小计                296,883,801.79            99.51 9,222,184.20           3.11 245,077,852.97          99.4 7,578,490.52                3.09单项金额虽不重大但
    单项计提坏账准备的           1,459,025.61             0.49 1,459,025.61 100.00             1,472,558.65     0.60 1,472,558.65            100.00应收账款
    合计                    298,342,827.40           --       10,681,209.81        --        246,550,411.62     --      9,051,049.17        --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款
                                                                        深圳顺络电子股份有限公司 2013 半年度报告全文□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                     单位: 元
                                           期末数                                                     期初数
        账龄                   账面余额                                                    账面余额
                                                          坏账准备                                                    坏账准备
                         金额             比例(%)                                    金额             比例(%)1 年以内
    其中:                    --                --                 --                     --                --                  --
    1 年以内小计           296,098,189.67        99.74             9,121,805.17       242,209,580.25         98.83         7,266,287.42
    1至2年                     756,036.11            0.25               75,603.61       2,820,906.66             1.15           282,090.67
    2至3年                         6,857.99          0.00                2,057.40          24,648.04             0.01                7,394.41
    3 年以上                    22,718.02            0.01               22,718.02          22,718.02             0.01            22,718.02
    其中:3 至 4 年                                  0.00                                                        0.00                     00
        4至5年              22,718.02                               22,718.02          22,718.02                             22,718.02
    合计                   296,883,801.79       --                 9,222,184.20       245,077,852.97        --             7,578,490.52组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                     单位: 元
       应收账款内容             账面余额                 坏账准备                 计提比例(%)                     计提理由
    货款                                1,459,025.61               1,459,025.61                        100% 无法收回
    合计                                1,459,025.61               1,459,025.61                 --                         --(2)本报告期转回或收回的应收账款情况
                                                                                                                     单位: 元
                                                                                转回或收回前累计已计
        应收账款内容           转回或收回原因       确定原坏账准备的依据                                        转回或收回金额
                                                                                   提坏账准备金额
                                                                                                                                     0.00期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                     单位: 元
       应收账款内容             账面余额                 坏账金额                 计提比例(%)                       理由
                                             0.00                        0.00
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                  单位: 元
                                                                                                               是否因关联交易产
       单位名称          应收账款性质          核销时间               核销金额             核销原因
                                                                                                                     生
                                                                                  0.00应收账款核销说明(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                  单位: 元
                                                       期末数                                         期初数
            单位名称
                                          账面余额              计提坏账金额             账面余额               计提坏账金额
                                                       0.00                0.00                       0.00                    0.00(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
    单位名称 与本公司关系           金额                   年限
                                                                          例(%)
    1       非关联方            19,086,761.40 1 年以内                      6.40
    2       非关联方            14,553,390.86 1 年以内                      4.88
    3       非关联方             11,932,768.00 1 年以内                     4.00
    4       非关联方              9,129,876.31 1 年以内                     3.06
    5       非关联方              6,836,422.51 1 年以内                     2.29
    合计              --           61,539,219.08            --                20.63(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(%)
             无(7)终止确认的应收款项情况
                                                                                                                  单位: 元
                  项目                               终止确认金额                        与终止确认相关的利得或损失
                                                                              深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                                 0.00(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                           单位: 元
                    项目                                                                    期末数资产:负债: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(%)按组合计提坏账准备的其他应收款
    组合一(按账龄)       14,412,620.14       68.53     580,552.75            4.03 4,948,408.46              100       459,474.60         9.28
    组合二(按性质)        6,618,943.33       31.47                0.00
    组合小计               21,031,563.47      100.00     580,552.75            2.76 4,948,408.46              100       459,474.60         9.28
    合计                   21,031,563.47       --        580,552.75          --      4,948,408.46        --             459,474.60        --其他应收款种类的说明组合二中的6,618,943.33元是应收出口退税和贴现利息合计,因发生坏账风险很小,未计提坏账准备。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                    14,082,552.44       97.71              371,300.94       4,470,586.55        90.34              134,117.59
    1至2年                                 61,284.32     0.29                6,128.43           52,426.10        1.06                5,242.61
                                                                         深圳顺络电子股份有限公司 2013 半年度报告全文
    2至3年                                   1,300.00    0.01               390.00             57,902.02      1.17             17,370.61
    3 年以上                            267,483.38       1.27         202,733.38              367,493.79      7.43            302,743.79
    其中:3 至 4 年                     129,500.00       0.62          64,750.00              129,500.00      2.62             64,750.00
        4至5年                      137,983.38       0.96         137,983.38              237,993.79      4.81            237,993.79
           合计                  14,412,620.14       --           580,552.75             4,948,408.46     --              459,474.60组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                     单位: 元
                    组合名称                                      账面余额                                     坏账准备
    无风险组合                                                                       6,618,943.33                                    0.00
    合计                                                                             6,618,943.33                                    0.00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
                                                                                                                     单位: 元
                                                                                 转回或收回前累计已计
       其他应收款内容          转回或收回原因        确定原坏账准备的依据                                        转回或收回金额
                                                                                    提坏账准备金额
                                                                                                        0.00                     0.00期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                     单位: 元
    应收账款内容               账面余额                     坏账金额                计提比例(%)                     理由
                                              0.00                       0.00单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期实际核销的其他应收款情况
                                                                                                                     单位: 元
       单位名称         其他应收款性质          核销时间               核销金额              核销原因          是否因关联交易产生
                                                                                  0.00其他应收款核销说明(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                     单位: 元
                                                                              深圳顺络电子股份有限公司 2013 半年度报告全文
                                                            期末数                                        期初数
             单位名称
                                                账面余额                计提坏账金额         账面余额              计提坏账金额
                                                            0.00                   0.00                    0.00                 0.00(5)金额较大的其他应收款的性质或内容
                                                                                                                    单位: 元
           单位名称                              金额                     款项的性质或内容         占其他应收款总额的比例(%)
              无说明(6)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
                                                                                          占其他应收款总
       单位名称                  与本公司关系              金额                 年限
                                                                                             额的比例(%)
    威盛管理人                  非关联方                        5,043,651.85 1 年以内               23.98
    拍卖押金                    非关联方                        5,000,000.00 1 年以内               23.77
    应收退税款                  非关联方                        4,016,628.51 1 年以内                  19.1
    银行贴息                    非关联方                        2,602,314.82 1 年以内               12.37
    个人差旅费借款              非关联方                         109,700.00 1 年以内                   0.52
           合计                       --                   16,772,295.18          --            79.74(7)其他应收关联方账款情况
                                                                                                                    单位: 元
           单位名称                        与本公司关系                            金额               占其他应收款总额的比例(%)
              无(8)终止确认的其他应收款项情况
                                                                                                                    单位: 元
                   项目                                 终止确认金额                         与终止确认相关的利得或损失
                    无(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                    单位: 元
                          项目                                                            期末数
                                                                            深圳顺络电子股份有限公司 2013 半年度报告全文资产:负债:8、预付款项(1)预付款项按账龄列示
                                                                                                                      单位: 元
                                 期末数                                期初数
       账龄
                         金额             比例(%)             金额             比例(%)
    1 年以内                 55,851,309.62      99.46              37,826,073.95       98.84
    1至2年                     239,840.19       0.43                    389,881.17      1.02
    2至3年                      49,897.71       0.09                     44,778.48      0.12
    3 年以上                     11,705.00      0.02                     10,805.00      0.02
    合计                     56,152,752.52       --                38,271,538.60         --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                      单位: 元
    单位名称          与本公司关系                    金额                 时间                未结算原因
                                                                                          衢州拍卖款,资产在办
         1        非关联方                          45,400,000.00 1 年以内
                                                                                          理手续中
         2        非关联方                           2,088,000.00 1 年以内                未到结算期
         3        非关联方                           1,704,045.92 1 年以内                未到结算期
         4        非关联方                            777,500.00 1 年以内                 未到结算期
         5        非关联方                            756,000.00 1 年以内                 未到结算期
    合计                            --                  50,725,545.92          --                        --预付款项主要单位的说明:衢州顺络拍卖款预付 4540 万元。(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                      单位: 元
                                                            期末数                                         期初数
              单位名称
                                             账面余额                计提坏账金额              账面余额             计提坏账金额
                无
                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文(4)预付款项的说明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
    原材料                   81,723,204.80 10,241,114.98      71,482,089.82     66,916,270.92            4,721,291.62    62,194,979.30
    在产品                   33,561,462.45 3,886,330.93*      29,675,131.52     46,930,706.88           3,886,330.93*    43,044,375.95
    库存商品                 75,312,427.50   3,106,021.30     72,206,406.20     56,937,767.63            4,398,868.06    52,538,899.57
    发出商品                  6,783,347.55            0.00     6,783,347.55        6,392,992.86                           6,392,992.86
    委托加工物资              7,882,937.75            0.00     7,882,937.75        8,948,762.42                           8,948,762.42
    合计                    205,263,380.05 17,233,467.21     188,029,912.84    186,126,500.71           13,006,490.61   173,120,010.10*说明,在产品跌价准备为专项计提(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                       4,721,291.62          5,519,823.36                                                      10,241,114.98
    在产品                       3,886,330.93                                                                             3,886,330.93
    库存商品                     4,398,868.06         -1,292,846.761                                                      3,106,021.30
    合   计                     13,006,490.61          4,226,976.60                                                      17,233,467.21注:1 库存商品本期计提数为负数,是由于前期计提的减值准备,现已实现销售,故本期冲回。(3)存货跌价准备情况
                                                                   本期转回存货跌价准备的            本期转回金额占该项存货期
                 项目           计提存货跌价准备的依据
                                                                            原因                         末余额的比例(%)
    原材料                                                                                         --                               --
    库存商品                                                                                       --                               --
    在产品                                                                                         --                               --存货的说明
                                                                   深圳顺络电子股份有限公司 2013 半年度报告全文10、其他流动资产
                                                                                                        单位: 元
                   项目                                  期末数                              期初数
                    无其他流动资产说明11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                        单位: 元
                          项目                                   期末公允价值                期初公允价值
                           无本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                        单位: 元
                                        初始投资成                                          累计应收或
    债券项目    债券种类            面值                   到期日       期初余额   本期利息                   期末余额
                                            本                                               已收利息
    无可供出售金融资产的长期债权投资的说明12、持有至到期投资(1)持有至到期投资情况
                                                                                                        单位: 元
                   项目                              期末账面余额                          期初账面余额
                    无持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                        单位: 元
             项目                                金额                       占该项投资出售前金额的比例(%)
              无
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                           单位: 元
                   种类                             期末数                                     期初数
                    无14、对合营企业投资和联营企业投资
                                                                                                           单位: 元
                                 本企业在被投
    被投资单位名 本企业持股比                                                   期末净资产总 本期营业收入
                                 资单位表决权 期末资产总额 期末负债总额                                     本期净利润
          称             例(%)                                                   额             总额
                                   比例(%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明15、长期股权投资(1)长期股权投资明细情况
                                                                                                           单位: 元
                                                                                在被投资
                                                                        在被投资 单位持股
                                                             在被投资
    被投资单                                                                单位表决 比例与表              本期计提 本期现金
               核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                        减值准备
    位                                                                  权比例 决权比例               减值准备   红利
                                                             比例(%)
                                                                          (%)   不一致的
                                                                                  说明无(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                           单位: 元向投资企业转移资金能力受到限制的长
                                                     受限制的原因                     当期累计未确认的投资损失金额
                期股权投资项目
                         无长期股权投资的说明
                                                                  深圳顺络电子股份有限公司 2013 半年度报告全文16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                  单位: 元
       项目               期初账面余额              本期增加                  本期减少                    期末账面余额
           无
                                                                                                                  单位: 元
                                                                                                本期
                              无(2)按公允价值计量的投资性房地产
                                                                                                                  单位: 元
                                                           本期增加                         本期减少
                              期初公允价                                                                             期末公允
                 项目                                   自用房地产 公允价值变                          转为自用房
                                   值        购置                                        处置                           价值
                                                        或存货转入        动损益                          地产
                     无说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间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:          999,909,445.45                            82,148,627.35                     0.00   1,082,058,072.80
    其中:房屋及建筑物          187,750,013.00                            21,041,009.82                     0.00      208,791,022.82
      机器设备              789,044,261.85                            58,243,888.08                     0.00      847,288,149.93
      运输工具                3,111,069.40                              442,666.67                      0.00        3,553,736.07
      电子设备               11,358,907.59                             1,163,365.71                     0.00       12,522,273.30
    其他设备                      8,645,193.61                             1,257,697.07                     0.00        9,902,890.68
                --         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:          287,518,807.33             0.00           42,586,370.92                     0.00      330,105,178.25
    其中:房屋及建筑物           27,762,760.71             0.00            2,945,500.88                     0.00       30,708,261.59
      机器设备              246,194,654.16             0.00           38,475,635.28                     0.00      284,670,289.44
      运输工具                2,045,905.36             0.00             147,515.44                      0.00        2,193,420.80
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
      电子设备                    6,799,203.05              0.00        618,988.45                  0.00      7,418,191.50
    其他设备                          4,716,284.05              0.00        398,730.87                  0.00      5,115,014.92
              --            期初账面余额                                 --                                本期期末余额
    三、固定资产账面净值合计     712,390,638.12                              --                                 751,952,894.55
    其中:房屋及建筑物           159,987,252.29                              --                                 178,082,761.23
      机器设备               542,849,607.69                              --                                 562,617,860.49
      运输工具                    1,065,164.04                           --                                   1,360,315.27
      电子设备                    4,559,704.54                           --                                   5,104,081.80
    其他设备                          3,928,909.56                           --                                   4,787,875.76
    四、减值准备合计                    24,070.00                            --                                       24,070.00
      机器设备                      24,070.00                            --                                       24,070.00
      电子设备                                                           --
    其他设备                                                                 --
    五、固定资产账面价值合计     712,366,568.12                              --                                 751,928,824.55
    其中:房屋及建筑物           159,987,252.29                              --                                 178,082,761.23
      机器设备               542,825,537.69                              --                                 562,593,790.49
      运输工具                    1,065,164.04                           --                                   1,360,315.27
      电子设备                    4,559,704.54                           --                                   5,104,081.80
    其他设备                          3,928,909.56                           --                                   4,787,875.76本期折旧额 42,586,370.92 元;本期由在建工程转入固定资产原价为 71,059,003.33 元。(2)暂时闲置的固定资产情况
                                                                                                            单位: 元
       项目             账面原值                 累计折旧          减值准备           账面净值                备注
        无(3)通过融资租赁租入的固定资产
                                                                                                            单位: 元
              项目                       账面原值                      累计折旧                        账面净值
               无(4)通过经营租赁租出的固定资产
                                                                                                            单位: 元
                           种类                                                      期末账面价值
                                                                                      深圳顺络电子股份有限公司 2013 半年度报告全文
                                       无
         (5)期末持有待售的固定资产情况
                                                                                                                               单位: 元
                     项目                     账面价值                  公允价值                预计处置费用                预计处置时间
                      无
         (6)未办妥产权证书的固定资产情况
                             项目                                未办妥产权证书原因                          预计办结产权证书时间
                              无
         固定资产说明
         见期后事项。
         18、在建工程
         (1)在建工程情况
                                                                                                                               单位: 元
                                                               期末数                                            期初数
                      项目
                                            账面余额       减值准备           账面价值        账面余额         减值准备            账面价值
         在建工程                      340,275,282.38                     340,275,282.38 171,574,151.18                        171,574,151.18
         合计                          340,275,282.38                     340,275,282.38 171,574,151.18                        171,574,151.18
         (2)重大在建工程项目变动情况
                                                                                                                               单位: 元
                                                                                                                             本期
                                                                             工程投
            预                                                                                              其中:本期利 利息
    项目名                                                 转入固定资 其他 入占预 工程 利息资本化                                        资金
            算       期初数         本期增加                                                                息资本化金       资本                期末数
    称                                                      产        减少 算比例 进度         累计金额                                来源
            数                                                                                                   额          化率
                                                                              (%)
                                                                                                                             (%)
    设备类                                                                                                                              自有
                    41,438,531.96 186,690,866.50 52,264,390.88                                                                                175,865,007.58
    工程                                                                                                                                资金
                                                                                                                                    银行
                                                                                                                                    借款
    工业园                                                                                接近
                 125,669,478.69     42,495,877.39 18,794,612.45                              6,942,816.26    2,807,164.82    5.6% 和自        149,370,743.63
    二期                                                                                  完工
                                                                                                                                    有资
                                                                                                                                    金
                                                                            深圳顺络电子股份有限公司 2013 半年度报告全文
    东莞工                                                                       基建                                          自有
                  4,466,140.53    10,573,390.64        0.00                                                                         15,039,531.17
    程                                                                           阶段                                          资金
    合计            171,574,151.18 239,760,134.53 71,059,003.33           --      --      6,942,816.26   2,807,164.82     --     --    340,275,282.38
         在建工程项目变动情况的说明
         (3)在建工程减值准备
                                                                                                                       单位: 元
               项目               期初数            本期增加               本期减少              期末数                计提原因
                无
         (4)重大在建工程的工程进度情况
                           项目                                工程进度                                      备注
                            无
         (5)在建工程的说明
         19、工程物资
                                                                                                                       单位: 元
                          项目                      期初数               本期增加            本期减少                  期末数
                           无
         工程物资的说明
         20、固定资产清理
                                                                                                                       单位: 元
                          项目                    期初账面价值               期末账面价值                   转入清理的原因
                           无
         说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况
         21、生产性生物资产
         (1)以成本计量
                                                                                                                       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、种植业
         二、畜牧养殖业
                                                                深圳顺络电子股份有限公司 2013 半年度报告全文三、林业四、水产业(2)以公允价值计量
                                                                                                  单位: 元
           项目            期初账面价值           本期增加                本期减少             期末账面价值一、种植业二、畜牧养殖业三、林业四、水产业生产性生物资产的说明22、油气资产
                                                                                                  单位: 元
           项目            期初账面余额           本期增加                 本期减少            期末账面余额
             无油气资产的说明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                  72,339,940.34          18,888,553.85                 0.00        91,228,494.19
    计算机软件                         4,130,601.63              977,553.85                             5,108,155.48
    土地使用权                        59,193,677.26          17,911,000.00                             77,104,677.26
    无形资产---技术引进费              9,015,661.45                                                     9,015,661.45
    二、累计摊销合计                  14,294,349.38           1,541,201.42                 0.00        15,835,550.80
    计算机软件                         3,888,875.38              330,671.93                             4,219,547.31
    土地使用权                         6,301,251.74              734,786.79                             7,036,038.53
    无形资产---技术引进费              4,104,222.26              475,742.70                             4,579,964.96
    三、无形资产账面净值合计          58,045,590.96          17,347,352.43                 0.00        75,392,943.39
    计算机软件                          241,726.25                                                        888,608.17
    土地使用权                        52,892,425.52                                                    70,068,638.73
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    无形资产---技术引进费              4,911,439.19                                                                4,435,696.49计算机软件土地使用权无形资产---技术引进费
    无形资产账面价值合计              58,045,590.96               17,347,352.43                   0.00            75,392,943.39
    计算机软件                           241,726.25                                                                 888,608.17
    土地使用权                        52,892,425.52                                                               70,068,638.73
    无形资产---技术引进费              4,911,439.19                                                                4,435,696.49本期摊销额 1,541,201.42 元。(2)公司开发项目支出
                                                                                                             单位: 元
                                                                              本期减少
         项目            期初数              本期增加                                                         期末数
                                                                计入当期损益         确认为无形资产本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法24、商誉
                                                                                                             单位: 元被投资单位名称或形成商誉的
                                  期初余额              本期增加          本期减少           期末余额        期末减值准备
                事项
    深圳顺络科技有限公司              41,805,607.89                                              41,805,607.89
    合计                              41,805,607.89                                              41,805,607.89说明商誉的减值测试方法和减值准备计提方法
       (1)商誉的形成
       本公司于2008年1月1日收购深圳顺络科技有限公司时,投资成本97,930,000.00元,超过被收购方账面可辨认净资产公允价值56,124,392.11元的部分,合并时形成商誉;
       根据公司2011年5月4日董事会决议,公司与深圳南玻伟光导电膜有限公司签订股权转让协议,将持有的子公司深圳顺络科技有限公司的100%股权全部转让,因商誉归属的资产组,包括顺络科技的人才、客户资源、技术和相关生产线等都留在了公司,故按交易实质来判断,商誉并未转让。
       (2)商誉减值测试方法和减值准备计提方法
       公司年末对商誉进行减值测试,测试方法为未来现金流量折现法,具体过程如下:
       首先将原深圳顺络科技有限公司人才、客户资源、技术和相关生产线等作为一个资产组,预测其
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文报表日以后未来5 年的净现金流量,第6年以后采用稳定的净现金流量,然后选用能够代表其收益率的多家同类电子元器件公司近三年平均净资产收益率与一年期商业银行同期贷款利率中较大者作为折现率进行折现,计算出该资产组报表日的可收回金额,再减去其报表日账面可辨认净资产按公允价值持续计算的结果,计算出商誉的可收回金额,若商誉的可收回金额大于商誉账账面价值,则无需提取商誉减值准备,若商誉的可收回金额小于商誉账面价值,则按其差额提取商誉减值准备。经进行减值测试,商誉的公允价值高于其账面价值,故无需提取商誉减值准备。25、长期待摊费用
                                                                                                        单位: 元
       项目           期初数        本期增加额     本期摊销额         其他减少额      期末数         其他减少的原因
                       155,466.66                         44,800.02                     110,666.64
    合计                   155,466.66                         44,800.02                     110,666.64          --长期待摊费用的说明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                                                          4,565,625.44                        3,636,209.17
    可抵扣亏损                                                            1,463,093.37                        1,687,266.78
    预提工资                                                              1,444,230.26                         258,668.83
    固定资产                                                               398,076.25                            3,610.50
    政府补助                                                              1,548,837.49                        2,223,627.50
    小计                                                                  9,419,862.81                        7,809,382.78递延所得税负债:
    商誉                                                                  6,270,841.18                        6,270,841.18
    股权激励实现影响纳税                                                  1,734,332.16
    小计                                                                  8,005,173.34                        6,270,841.18未确认递延所得税资产明细
                                                                                                        单位: 元
                     项目                                   期末数                             期初数未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                                                                  单位: 元
           年份                       期末数                       期初数                            备注应纳税差异和可抵扣差异项目明细
                                                                                                                  单位: 元
                                                                                暂时性差异金额
                           项目
                                                                    期末                                   期初应纳税差异项目
    商誉                                                                        41,805,607.87                          41,805,607.87
    股权激励成本调整企业应纳税所得额                                            11,562,214.39
    小计                                                                        53,367,822.26                          41,805,607.87可抵扣差异项目
    坏账准备                                                                    11,261,762.56                           9,510,523.77
    存货跌价准备                                                                17,233,467.21                          14,638,638.67
    预提工资                                                                     9,628,201.76                           1,721,113.00
    固定资产                                                                     2,653,841.69                             24,070.00
    政府补助                                                                    10,325,583.29                          14,824,183.33
    可弥补亏损                                                                   9,753,955.81                          11,248,445.20
    小计                                                                        60,856,812.32                          51,966,973.97(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                  单位: 元
                                         报告期末互抵后的       报告期末互抵后的    报告期初互抵后的       报告期初互抵后的
                    项目                 递延所得税资产或       可抵扣或应纳税暂    递延所得税资产或       可抵扣或应纳税暂
                                                 负债               时性差异                负债                  时性差异
    递延所得税资产                                   9,419,862.81                               7,809,382.78
    递延所得税负债                                   8,005,173.34                               6,270,841.18递延所得税资产和递延所得税负债互抵明细
                                                                                                                  单位: 元
                           项目                                                  本期互抵金额递延所得税资产和递延所得税负债的说明27、资产减值准备明细
                                                                                                                  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
                                                                     深圳顺络电子股份有限公司 2013 半年度报告全文
                                                                          转回            转销
    一、坏账准备                          9,510,523.77   1,751,238.79                0.00            0.00       11,261,762.56
    二、存货跌价准备                     13,006,490.61   4,226,976.60                0.00            0.00       17,233,467.21
    七、固定资产减值准备                    24,070.00                                                               24,070.00
    合计                                 22,541,084.38   5,978,215.39                0.00            0.00       28,519,299.77资产减值明细情况的说明28、其他非流动资产
                                                                                                           单位: 元
                   项目                                     期末数                               期初数
    其他非流动资产                                                            24,484.96                             24,484.96
    合计                                                                      24,484.96                             24,484.96其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                           单位: 元
                   项目                                     期末数                               期初数
    保证借款                                                             297,747,569.80                        160,087,840.67
    合计                                                                 297,747,569.80                        160,087,840.67短期借款分类的说明(2)已到期未偿还的短期借款情况
                                                                                                           单位: 元
       贷款单位           贷款金额        贷款利率    贷款资金用途           未按期偿还原因             预计还款期
          无资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日30、交易性金融负债
                                                                                                           单位: 元
                   项目                                期末公允价值                           期初公允价值
                     无交易性金融负债的说明
                                                                  深圳顺络电子股份有限公司 2013 半年度报告全文31、应付票据
                                                                                                       单位: 元
                  种类                                   期末数                              期初数
    银行承兑汇票                                                       94,993,154.25                        37,046,167.46
    合计                                                               94,993,154.25                        37,046,167.46应付票据的说明:下一会计期间将到期的金额 34,867,015.29 元。32、应付账款(1)应付账款情况
                                                                                                       单位: 元
                  项目                                   期末数                              期初数
    应付账款                                                          122,631,001.65                        83,383,530.03
    合计                                                              122,631,001.65                        83,383,530.03(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                       单位: 元
                单位名称                                 期末数                              期初数
                   无(3)账龄超过一年的大额应付账款情况的说明不适用33、预收账款(1)预收账款情况
                                                                                                       单位: 元
                    项目                                   期末数                             期初数
    预收账款                                                             1,257,620.72                        1,857,027.40
    合计                                                                 1,257,620.72                        1,857,027.40(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                       单位: 元
                                                              深圳顺络电子股份有限公司 2013 半年度报告全文
                    单位名称                             期末数                                      期初数
                       无(3)账龄超过一年的大额预收账款情况的说明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、津贴和补
                                  13,282,114.14        66,075,332.08               69,878,832.95                9,478,613.27贴
    二、职工福利费                    10,023,435.49         1,637,238.09                6,845,247.22                4,815,426.36
    三、社会保险费                             0.05         6,616,659.83                6,616,659.88                          0.00
    其中:养老保险                             0.05         5,167,500.66                5,167,500.71                          0.00
    医疗保险                                   0.00          678,993.13                     678,993.13                        0.00
    失业保险                                   0.00          526,603.70                     526,603.70                        0.00
    工伤保险                                   0.00          116,479.42                     116,479.42                        0.00
    生育保险                                   0.00          123,782.92                     123,782.92                        0.00
    年金缴费                                   0.00             3,300.00                      3,300.00                        0.00
    四、住房公积金                             0.00           78,385.00                      78,385.00                        0.00
    六、其他                           2,309,162.43         1,986,156.22                1,935,592.76                2,359,725.89
    1、工会经费和职工教育经费          2,309,162.43         1,986,156.22                1,935,592.76                2,359,725.89
    合计                              25,614,712.11        76,393,771.22               85,354,717.81               16,653,765.52应付职工薪酬中属于拖欠性质的金额 0.00 元。
    工会经费和职工教育经费金额 2,359,725.89 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。
    因为公司1季度和2季度绩效优异,综合考虑业绩成长、企业发展以及股权激励成本的影响,从收入与成本配比角度出发,本期提取绩效工资425万元。35、应交税费
                                                                                                              单位: 元
                       项目                                  期末数                                   期初数
    增值税                                                                 -19,934,584.91                           2,153,331.73
    企业所得税                                                               -267,433.52                            5,972,805.52
    个人所得税                                                                446,101.39                              -72,628.47
    城市维护建设税                                                                  0.00                            1,388,478.79
                                                    深圳顺络电子股份有限公司 2013 半年度报告全文
    房产税                                                        344,537.70                     541,616.81
    土地使用税                                                    110,364.74                            0.00
    堤围防护费                                                        6,601.19                      6,963.63
    教育费附加                                                            0.00                   875,940.61
    代扣代缴                                                      540,406.18                            0.00
    合计                                                       -18,754,007.23                  10,866,508.6236、应付利息
                                                                                       单位: 元
                         项目                     期末数                           期初数
                             无37、应付股利
                                                                                       单位: 元
             单位名称             期末数                 期初数              超过一年未支付原因
               无38、其他应付款(1)其他应付款情况
                                                                                       单位: 元
                      项目                      期末数                            期初数
    其他应付款                                                12,577,054.04                     9,263,904.78
    合计                                                      12,577,054.04                     9,263,904.78(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                       单位: 元
                    单位名称                    期末数                            期初数
                        无(3)账龄超过一年的大额其他应付款情况的说明不适用。
                                                               深圳顺络电子股份有限公司 2013 半年度报告全文(4)金额较大的其他应付款说明内容不适用。39、预计负债
                                                                                                    单位: 元
             项目                  期初数          本期增加                本期减少                期末数
              无40、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                    单位: 元
                        项目                          期末数                              期初数
    1 年内到期的长期借款                                                  0.00                           22,942,722.00
    合计                                                                                                 22,942,722.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                    单位: 元
                        项目                          期末数                              期初数
    抵押借款                                                                                             22,942,722.00
    合计                                                                  0.00                           22,942,722.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。金额前五名的一年内到期的长期借款为 0.00 元。
                                                                                                    单位: 元
                                                                       期末数                     期初数
    贷款单位          借款起始日 借款终止日    币种   利率(%)
                                                                外币金额     本币金额    外币金额      本币金额
       无一年内到期的长期借款中的逾期借款
                                                                                                    单位: 元
    贷款单位             借款金额       逾期时间    年利率(%)      借款资金用途   逾期未偿还原因     预期还款期
        无资产负债表日后已偿还的金额 0.00 元。
                                                                            深圳顺络电子股份有限公司 2013 半年度报告全文(3)一年内到期的应付债券
                                                                                                                      单位: 元
                                                                   期初应付利 本期应计利 本期已付利 期末应付利
    债券名称         面值        发行日期      债券期限   发行金额                                                           期末余额
                                                                       息            息            息           息
    无(4)一年内到期的长期应付款
                                                                                                                      单位: 元
    借款单位                 期限            初始金额       利率(%)             应计利息            期末余额           借款条件
         无41、其他流动负债
                                                                                                                      单位: 元
                       项目                                     期末账面余额                              期初账面余额
                         无42、长期借款(1)长期借款分类
                                                                                                                      单位: 元
                       项目                                        期末数                                    期初数
    抵押借款                                                                    143,859,790.56                              56,646,072.46
    合计                                                                        143,859,790.56                              56,646,072.46长期借款分类的说明(2)金额前五名的长期借款
                                                                                                                      单位: 元
                                                                                 期末数                          期初数
    贷款单位       借款起始日 借款终止日          币种     利率(%)
                                                                      外币金额            本币金额        外币金额        本币金额
    南洋商业 2013 年              2017 年
                                              美元       5.00         9,300,000.00     58,286,820.00             0.00             0.00
    银行          04 月 11 日     03 月 01 日南洋商业 2013 年 06 月 2017 年 03
                                              美元       5.00         3,017,097.62     18,641,741.06             0.00             0.00
    银行          19 日           月 01 日南洋商业 2013 年 06 月 2017 年 03
                                              美元       5.00         2,608,836.52        16,119,218.21          0.00             0.00
    银行          25 日           月 01 日
                                                                               深圳顺络电子股份有限公司 2013 半年度报告全文
              2013 年 04 月 2015 年 12
    交通银行                                 人民币元            6.90           6,893,500.00        6,893,500.00          0.00            0.00
              12 日         月 21 日
              2012 年 08 月 2015 年 12
    交通银行                                 人民币元            6.90           6,300,000.00        6,300,000.00   6,300,000.00 6,300,000.00
              21 日         月 22 日
    合计                  --          --            --                  --                 -- 106,241,279.27                  -- 6,300,000.0043、应付债券
                                                                                                                          单位: 元
                                                                         期初应付利 本期应计利 本期已付利 期末应付利
    债券名称         面值      发行日期     债券期限       发行金额                                                               期末余额
                                                                             息            息           息           息
    无44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                          单位: 元
       单位                期限           初始金额             利率(%)              应计利息           期末余额            借款条件
         无(2)长期应付款中的应付融资租赁款明细
                                                                                                                          单位: 元
                                                               期末数                                            期初数
                  单位
                                                     外币                    人民币                    外币                  人民币
                      无由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明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
                无专项应付款说明46、其他非流动负债
                                                                                                                          单位: 元
                                                            深圳顺络电子股份有限公司 2013 半年度报告全文
                    项目                            期末账面余额                         期初账面余额
    技改资金                                                         16,474,583.29                        14,824,183.33
    合计                                                             16,474,583.29                        14,824,183.33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
                              项   目                                年末数          年初数与资产相关的政府补助:
    片式电感器生产技术改造                                           1,984,500.00    2,205,000.04
    新型电功能陶瓷材料与元器件工程技术研究开发中心资助款             1,680,000.00    1,800,000.00
    绕线功率电感生产设备自动化技术改造                               1,300,000.00    1,400,000.00
    深港创新圈计划资助                                                125,333.33      133,333.31
    SIP 一体化集成基础共性技术研究及应用                              437,000.00      464,600.00
    LTCC 扩产项目补贴                                                3,566,666.67    3,766,666.67
    片式氧化铌电容项目补贴                                            891,666.67      941,666.67
    高频绕线电感扩能及设备升级改造项目资金                            431,249.96      454,166.64
    企业改扩建和结构调整项目专项资金拨款                             1,423,125.00    1,498,750.00
    片式元件电子工业园补贴款                                         1,975,041.66    2,000,000.00
    MLC-体成型功率电感器开发项目                                      159,998.00      159,998.00
    SIP 项目专项经费                                                  500,000.00          0.00
    第五批新材料产业发展专项资金技术创新项目款                       2,000,000.00         0.00
                              合   计                            16,474,581.29    14,824,181.3347、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     314,332,311.00                                           13,750,000.00 13,750,000.00 328,082,311.00
    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
    公司股权激励增资后注册资本总额为人民币328,082,311.00元,业经中瑞岳华会计师事务所有限公司审验,验资报告文号:中瑞岳华验字【2013】第0181号。
                                                                 深圳顺络电子股份有限公司 2013 半年度报告全文48、库存股库存股情况说明49、专项储备专项储备情况说明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)                 501,648,578.32            76,931,250.00                            578,579,828.32
    其他资本公积                          23,702,348.12             3,701,300.00                             27,403,648.12
    合计                                 525,350,926.44            80,632,550.00                    0.00    605,983,476.44资本公积说明
    本期实施股权激励,收到溢投资本金76,931,250元;股权激励成本增加了3,701,300元。51、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                          56,986,578.44                     0.00                    0.00     56,986,578.44
    合计                                  56,986,578.44                                                      56,986,578.4452、一般风险准备一般风险准备情况说明:无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                                                         294,306,732.41            --
    调整后年初未分配利润                                                           294,306,732.41            --
    加:本期归属于母公司所有者的净利润                                              68,684,236.08            --
    应付普通股股利                                                                  62,866,462.20
    期末未分配利润                                                                 300,124,506.29            --调整年初未分配利润明细:
                                                           深圳顺络电子股份有限公司 2013 半年度报告全文1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                  单位: 元
                 项目                     本期发生额                     上期发生额
    主营业务收入                                      459,046,460.34                314,187,346.72
    其他业务收入                                                 0.00                          0.00
    营业成本                                          314,764,877.25                222,635,989.81(2)主营业务(分行业)
                                                                                                  单位: 元
                                        本期发生额                                  上期发生额
           行业名称
                             营业收入                 营业成本           营业收入                 营业成本
    电子元件                     459,046,460.34            314,764,877.25     314,187,346.72          222,635,989.81
    合计                         459,046,460.34            314,764,877.25     314,187,346.72          222,635,989.81(3)主营业务(分产品)
                                                                                                  单位: 元
                                        本期发生额                                  上期发生额
           产品名称
                             营业收入                 营业成本           营业收入                 营业成本
    片式电子元件                   452,210,147.63          308,333,639.08     310,640,742.56          219,736,269.25
    其他                             6,836,312.71            6,431,238.17       3,546,604.16            2,899,720.56
    合计                           459,046,460.34          314,764,877.25     314,187,346.72          222,635,989.81
                                                                    深圳顺络电子股份有限公司 2013 半年度报告全文(4)主营业务(分地区)
                                                                                                              单位: 元
                                                 本期发生额                                      上期发生额
           地区名称
                                      营业收入                 营业成本            营业收入                   营业成本
    出口销售                                169,123,267.86         112,649,411.80          130,632,078.33          93,812,019.31
    国内销售                                289,923,192.48         202,115,465.45          183,555,268.39         128,823,970.50
    合计                                    459,046,460.34         314,764,877.25          314,187,346.72         222,635,989.81(5)公司来自前五名客户的营业收入情况
                                                                                                              单位: 元
       客户名称                    主营业务收入            占公司全部营业收入的比例(%)
             1                            19,840,573.63                                  4.32%
             2                            17,934,251.27                                  3.91%
             3                            16,400,040.78                                  3.57%
             4                            13,464,107.43                                  2.93%
             5                              9,336,095.25                                 2.03%
    合计                                      76,975,068.36                                 16.76%营业收入的说明55、合同项目收入
                                                                                                              单位: 元
                                                                                 累计已确认毛利(亏
    固定造价合同            合同项目               金额            累计已发生成本                           已办理结算的金额
                                                                                  损以“-”号表示)
                                                                                 累计已确认毛利(亏
    成本加成合同            合同项目               金额            累计已发生成本                           已办理结算的金额
                                                                                  损以“-”号表示)无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
    城市维护建设税                                 1,105,421.87               157,831.61 公司当期上缴流转税合计的 7%
    教育费附加                                        859,018.96              112,736.89 公司当期上缴流转税合计的 5%
    合计                                           1,964,440.83               270,568.50                    --
                                                             深圳顺络电子股份有限公司 2013 半年度报告全文57、销售费用
                                                                                                   单位: 元
                  项目                          本期发生额                                上期发生额
    *职工工资及薪酬                                               7,185,092.60                              3,805,404.08
    *办公费用                                                     4,760,428.65                              3,242,977.71
    *运输及仓储费用                                               3,598,057.07                              2,552,223.47
    其他费用                                                          469,898.50                            1,193,515.88
    合计                                                         16,013,476.82                             10,794,121.14见附注十六、补充资料之 4、公司主要会计报表项目的异常情况及原因的说明。58、管理费用
                                                                                                   单位: 元
                  项目                          本期发生额                                上期发生额
    *研发费用                                                    18,904,176.00                             13,228,378.34
    *办公管理费用                                                13,117,605.69                              7,531,114.63
    *职工工资                                                    12,072,458.93                              2,621,332.25
    折旧及摊销                                                    1,911,088.30                              1,728,931.14
    税金                                                              918,560.86                             235,950.13
    其他                                                              220,923.96                             179,479.41
    合计                                                         47,144,813.74                             25,525,185.90*见附注十六、补充资料之 4、公司主要会计报表项目的异常情况及原因的说明59、财务费用
                                                                          单位: 元
                  项目                     本期发生额                    上期发生额
    利息支出                                          6,612,199.09                 3,117,032.48
    减:利息收入                                       -222,220.81                  -225,441.23汇兑损失
    减:汇兑收益                                      -2,209,109.92                -3,379,692.22
    其他                                              1,092,084.05                 1,028,516.74
    合计                                              5,272,952.41                   540,415.77
                                                               深圳顺络电子股份有限公司 2013 半年度报告全文60、公允价值变动收益
                                                                              单位: 元
        产生公允价值变动收益的来源             本期发生额                上期发生额
    交易性金融资产                                                0.00                        0.00
    其中:衍生金融工具产生的公允价值变动收益                      0.00                        0.00
    交易性金融负债                                                0.00                        0.00
    按公允价值计量的投资性房地产                                  0.00                        0.00
    其他                                                          0.00                        0.0061、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
                       无(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
                 无(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
                 无投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明62、资产减值损失
                                                                  单位: 元
                   项目                    本期发生额                 上期发生额
    一、坏账损失                                       1,751,238.79            1,851,987.13
    二、存货跌价损失                                   4,226,976.60             -733,611.20
    合计                                               5,978,215.39            1,118,375.93
                                                               深圳顺络电子股份有限公司 2013 半年度报告全文63、营业外收入(1)营业外收入情况
                                                                                                              单位: 元
                                                                                               计入当期非经常性损益的
                  项目                   本期发生额                     上期发生额
                                                                                                             金额
    政府补助                                         200,000.00                    1,303,700.00                         200,000.00
    递延收益摊销                                     849,600.04                      528,550.03                         849,600.04
    其他                                              55,201.44                                                          55,201.44
    合计                                            1,104,801.48                   1,832,250.03                     1,104,801.48(2)政府补助明细
                                                                                                              单位: 元
               项目                本期发生额                上期发生额                               说明
    贵阳财政局拨付企业发展资金               200,000.00
    片式氧化铌项目补助                                                 1,000,000.00
    深圳市场监督局专利奖励经费                                              287,800.00
    贵州商务厅外贸发展资金                                                   15,900.00
    合计                                     200,000.00                1,303,700.00                        --营业外收入说明64、营业外支出
                                                                                                              单位: 元
                                                                                                    计入当期非经常性损益
                      项目                      本期发生额                   上期发生额
                                                                                                             的金额
                       无65、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                        11,512,244.53                7,359,745.50
    递延所得税调整                                        -11,183,995.23                  666,693.81
    合计                                                      328,249.30                 8,026,439.31
                                                           深圳顺络电子股份有限公司 2013 半年度报告全文66、基本每股收益和稀释每股收益的计算过程
                                                                           单位: 元
               项目               2013 年 1-6 月                  2012 年 1-6 月
    归属母公司所有者的净利润                 68,684,236.08                      47,108,500.39
    已发行的普通股加权平均数                314,332,311.00                     318,507,750.00
    基本每股收益(每股人民币元)                        0.22                              0.15
    稀释每股收益(每股人民币元)                        0.22                              0.1567、其他综合收益
                                                                          单位: 元
               项目                   本期发生额                      上期发生额
    4.外币财务报表折算差额                       -63,340.78                        -457,030.43
               小计                          -63,340.78                        -457,030.43
               合计                          -63,340.78                        -457,030.4368、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
    银行存款利息收入                                                      222,220.81
    收回往来款                                                        1,934,593.30
    政府补助                                                          2,700,000.00
                   合计                                           4,856,814.11(2)支付的其他与经营活动有关的现金
                                                               单位: 元
                         项目                                 金额
    支付销售费用                                                          7,741,771.69
    支付办公费用                                                          5,028,052.76
    支付开发费                                                             480,412.09
    支付往来款                                                            8,511,943.96
                         合计                                        21,762,180.50
                                                  深圳顺络电子股份有限公司 2013 半年度报告全文(3)收到的其他与投资活动有关的现金
                                                        单位: 元
                      项目                             金额
                       无(4)支付的其他与投资活动有关的现金
                                                       单位: 元
                      项目                             金额
                       无(5)收到的其他与筹资活动有关的现金
                                                       单位: 元
                      项目                             金额
    员工股权激励个税                                              21,873,863.05
                      合计                                    21,873,863.05收到的其他与筹资活动有关的现金说明:收到第一次股权激励第三期解锁代扣代缴员工个人所得税。(6)支付的其他与筹资活动有关的现金
                                                        单位: 元
                      项目                             金额
    员工股权激励个税                                              21,873,863.05
                      合计                                    21,873,863.05支付的其他与筹资活动有关的现金说明上缴第一次股权激励第三期解锁代扣代缴员工个人所得税。69、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                                                        68,684,236.08             47,108,500.39
    加:资产减值准备                                               5,978,215.39              1,118,375.93
                                                        深圳顺络电子股份有限公司 2013 半年度报告全文
    固定资产折旧、油气资产折耗、生产性生物资产折旧                   42,586,370.92                32,246,285.70
    无形资产摊销                                                      1,541,201.42                 1,350,392.89
    长期待摊费用摊销                                                     44,800.02
    财务费用(收益以“-”号填列)                                    4,403,089.17                  -262,659.74
    递延所得税资产减少(增加以“-”号填列)                         -1,610,480.03                 1,220,862.44
    递延所得税负债增加(减少以“-”号填列)                          1,734,332.16                           0.00
    存货的减少(增加以“-”号填列)                                -19,136,879.34                 6,597,728.51
    经营性应收项目的减少(增加以“-”号填列)                      -61,845,308.10               -59,833,485.47
    经营性应付项目的增加(减少以“-”号填列)                       15,761,764.85                61,903,639.96
    经营活动产生的现金流量净额                                       58,141,342.54                91,449,640.60
    2.不涉及现金收支的重大投资和筹资活动:                    --                           --
    3.现金及现金等价物净变动情况:                            --                           --
    现金的期末余额                                                  155,064,521.48                42,190,086.12
    减:现金的期初余额                                              101,396,722.24                33,286,819.46
    现金及现金等价物净增加额                                         53,667,799.24                 8,903,266.66(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
                                                                                             单位: 元
                     补充资料                          本期发生额                  上期发生额
    一、取得子公司及其他营业单位的有关信息:                   --                           --
    二、处置子公司及其他营业单位的有关信息:                   --                           --(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                                                        155,064,521.48               101,396,722.24
    其中:库存现金                                                     278,351.21                     81,378.04
    可随时用于支付的银行存款                                    154,786,170.27               101,315,344.20
    三、期末现金及现金等价物余额                                    155,064,521.48               101,396,722.24现金流量表补充资料的说明70、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项
                                                                       深圳顺络电子股份有限公司 2013 半年度报告全文八、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
                                                                                                                  单位: 元
       名称          期末资产总额      期末负债总额      期末净资产       本期营业收入        本期净利润               备注
          无九、关联方及关联交易1、本企业的母公司情况
                                                                                  母公司对 母公司对
    母公司名                                                                          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 法定代表人 业务性质 注册资本
    称                                                                           持股比例 表决权比 终控制方             代码
                                                                                     (%)       例(%)
    金倡投资                                   倪秉达                     HKD
               控股股东 有限公司 香港                    投资、贸易                  30.92%     30.92% 倪秉达
    有限公司                                   、郭成玲                   10000.00本企业的母公司情况的说明2、本企业的子公司情况
                                                                                            持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地     法定代表人 业务性质        注册资本
                                                                                              (%)          (%)            码深圳顺络电
    子(香港)                                            倪秉达、                6.43 万美元
               控股子公司   有限公司         香港                      贸易                         100          100            --
    股份有限公                                              袁金钰司贵阳顺络迅
                                                                                 5000 万
    达电子有限 控股子公司       有限公司         贵阳       李有云         生产                         100          100 61883860-6
                                                                                  人民币公司
    深圳顺络投                                                                       2000 万
               控股子公司   有限公司         深圳       施红阳         投资                         100          100 57639335-3
    资有限公司                                                                        人民币
    衢州顺络电                                                                       2000 万
               控股子公司   有限公司         衢州       施红阳         生产                         100          100 05687296-7
    子有限公司                                                                        人民币顺络电子美
               控股子公司   有限公司         美国                      贸易    10 万美元            100          100            --国公司
                                                                         深圳顺络电子股份有限公司 2013 半年度报告全文衢州顺络电
                                                                                    2000 万
    路板有限公 控股子公司      有限公司           衢州      施红阳            生产                         80          80 07066528-6
                                                                                     人民币司3、本企业的合营和联营企业情况
                                                                                              本企业在被
    被投资单                             法定代表                                   本企业持股 投资单位表                 组织机构代
              企业类型     注册地                    业务性质        注册资本                               关联关系
    位名称                                 人                                       比例(%)      决权比例                   码
                                                                                                 (%)一、合营企业
    无                                                               0二、联营企业
    无                                                               04、本企业的其他关联方情况
             其他关联方名称                             与本公司关系                                   组织机构代码无本企业的其他关联方情况的说明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(%)
       无
                                                                                                                   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(%)
       无
                                                                     深圳顺络电子股份有限公司 2013 半年度报告全文(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                              单位: 元
                                                                                                             本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                          托管收益/承包收
                                                      受托/承包起始日 受托/承包终止日                        托管收益/承包
       名称               称                型                                              益定价依据
                                                                                                                    收益
        无
                                                                                                              单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                          托管费/出包费定 本报告期确认的
                                            &nb