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水晶光电(002273)公告正文

水晶光电:2013年半年度报告

公告日期:2013-08-22

                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文(注册地址:浙江省台州市椒江区星星电子产业区A5号)
       2013年半年度报告
            证券简称:水晶光电
            证券代码:002273
            披露时间:2013年8月22日
                                     浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    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。
    公司负责人林敏、主管会计工作负责人郑萍及会计机构负责人(会计主管人员)郑萍声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 2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 .............................................................................................................................. 24第六节 股份变动及股东情况 .......................................................................................................... 28第七节 董事、监事、高级管理人员情况 ...................................................................................... 29第八节 财务报告 .............................................................................................................................. 94第九节 备查文件目录 ...................................................................................................................... 94
                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                 释义
               释义项   指                                释义内容
    公司、本公司            指   浙江水晶光电科技股份有限公司
    PSS                     指   蓝宝石图形化衬底(Patterned Sapphire Substrate)
    蓝玻璃 IRCF             指   蓝玻璃红外截止滤光片
                                                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                           第二节 公司简介一、公司简介
    股票简称                  水晶光电                               股票代码                002273
    股票上市证券交易所        深圳证券交易所
    公司的中文名称            浙江水晶光电科技股份有限公司
    公司的中文简称(如有)    水晶光电
    公司的外文名称(如有)    Zhejiang Crystal-Optech Co., Ltd公司的外文名称缩写(如有)Crystal-Optech
    公司的法定代表人          林敏二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 孔文君                                  王晓静
                                     浙江省台州市椒江区星星电子产业园区 浙江省台州市椒江区星星电子产业园区联系地址
                                     A5 号                                   A5 号
    电话                                 0576-88038738                           0576-88038286
    传真                                 0576-88038286                           0576-88038286
    电子信箱                             sjzqb@crystal-optech.com                sjzqb@crystal-optech.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。3、注册变更情况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。
                                   浙江水晶光电科技股份有限公司 2013 年半年度报告全文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
                                                                  浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                  本报告期比上年同期增减
                                              本报告期                        上年同期
                                                                                                          (%)
    营业收入(元)                                      283,033,221.07              237,086,764.13                      19.38%
    归属于上市公司股东的净利润(元)                     56,743,539.18               43,427,641.84                      30.66%归属于上市公司股东的扣除非经常性损
                                                     53,432,074.18                42,733,399.79                     25.04%益的净利润(元)
    经营活动产生的现金流量净额(元)                     29,004,720.04               37,440,838.84                    -22.53%
    基本每股收益(元/股)                                          0.15                        0.12                       25%
    稀释每股收益(元/股)                                          0.15                        0.12                       25%
    加权平均净资产收益率(%)                                    5.27%                       4.52%                      0.75%
                                             本报告期末                       上年度末            本年末比上年末增减(%)
    总资产(元)                                       1,173,477,523.64            1,186,685,400.68                     -1.11%
    归属于上市公司股东的净资产(元)                   1,066,838,512.37            1,050,718,506.85                     1.53%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                     56,743,539.18              43,427,641.84        1,066,838,512.37       1,050,718,506.85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                     56,743,539.18              43,427,641.84        1,066,838,512.37       1,050,718,506.85
                                                            浙江水晶光电科技股份有限公司 2013 年半年度报告全文按境外会计准则调整的项目及金额无3、境内外会计准则下会计数据差异原因说明三、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                                详见本财务报表附注五合并财
                                                                      4,236,171.16
    一标准定额或定量享受的政府补助除外)                                                  务报表项目营业外收入注释
    除上述各项之外的其他营业外收入和支出                                     -69,421.01
    减:所得税影响额                                                         862,543.45
    少数股东权益影响额(税后)                                           -7,258.30
    合计                                                                  3,311,465.00                --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
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                         第四节 董事会报告一、概述
    2013年上半年,由于数码相机受智能手机的挤压导致市场有所萎缩,公司相机相关产品销售收入下降,微显示产业还未出现实质性的突破。但智能手机市场仍然红火,特别是国产品牌智能手机崛起改变了原有手机市场区域格局,公司牢牢把握机遇,抢先布局,上半年国内手机市场相关组立件产品的销售成为今年销售最大的增长点,同时LED蓝宝石衬底生产饱满,凭借其优良的品质和较为稳定的客户群,保持收入与利润同比增长。上半年公司总体经营状况良好,经营业绩继续保持一定幅度的增长。公司根据年初经营计划调整了企业战略发展思路,完善组织架构,优化人才队伍,继续做深做精传统光学业务,加快LED等新业务发展步伐,着手开展战略性新业务的布局工作,实现公司持续发展。
    报告期内,公司实现营业收入283,033,221.07元,较去年同期增长19.38%;实现营业利润64,765,336.88元,较去年同期上升24.33%;归属于上市公司股东的净利润56,743,539.18元,较去年同期增长30.66%。二、主营业务分析概述
       报告期内公司主营业务仍然以精密光学薄膜元器件产品为主,占主营业务收入的81.12%,上半年由于数码相机市场有所萎缩,公司生产的光学低通滤波器以及封装COVER营业收入有所下降,但国内手机市场开拓良好,主导产品红外截止滤光片组立件及蓝玻璃组立件订单有大幅的增加,蓝宝石衬底盈利水平在不断提高,导致上半年主营业务收入有一定幅度的增加,实现同比增长19.38%,上半年公司采取一系列的开源节流、降本增效的措施,系统地开展全员绩效考核机制,降低了各项管理费用,实现净利润增长30.66%。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                        283,033,221.07       237,086,764.13               19.38%
    营业成本                        178,495,306.45       146,170,060.83               22.11%
    销售费用                          3,166,791.48         3,326,920.13                -4.81%
    管理费用                         33,857,751.57        38,440,600.47               -11.92%
                                                                                            主要系公司本期银行利
    财务费用                         -1,027,804.01         -4,726,883.56              78.26% 息收入减少以及汇兑净
                                                                                            损失增加所致。
                                                                                            主要系公司本期利润总
    所得税费用                       11,221,259.82         8,574,949.10               30.86% 额增加计提的所得税费
                                                                                            用增加所致。
    研发投入                         13,638,516.51        14,132,801.31                 -3.5%经营活动产生的现金流
                                 29,004,720.04        37,440,838.84               -22.53%量净额
                                                                  浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                                主要系公司本期固定资投资活动产生的现金流
                                 -60,927,286.79         -99,903,045.61                -39.01% 产投资比去年同期减少量净额
                                                                                                所致。筹资活动产生的现金流
                                 -49,235,512.40         -59,427,523.75                -17.15%量净额
                                                                                                主要系公司本期固定资现金及现金等价物净增
                                 -81,158,079.15        -121,889,730.52                -33.42% 产投资比去年同期减少加额
                                                                                                所致。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
    报告期内,公司围绕年初制订的“以传统光学产业快速稳健发展为保障,加快新产业结构的调整步伐,实现企业发展战略新突破”的经营目标,深耕主业,推动自动化改造及精益生产,在行业充分竞争的环境下,经营业绩较去年同期稳步增长,由于上半年数码相机出现了一定的萎缩,影响了单反单电相关产品的增量,公司着重做好了智能手机配套产品红外截止滤光片和组立件在国内外市场的布局及市场份额的占有,其中用于高端智能手机的蓝玻璃相关产品发展态势良好,传统光学产业经营稳定;公司紧紧抓住LED产业对PSS需求的市场机会,及时进行产能扩充,提升了LED产业相关产品的盈利能力;根据新型显示产业的发展态势,公司加快了新型显示相关光学元件、部件、模块产品的研发步伐,相应的元部件产品生产布局工作已逐步展开;报告期内公司总体经营业绩符合前期披露的经营目标30%-50%的增长,同时公司上半年调整了战略思路,增加人才投入,设立杭州办事处,充分利用中心城市优势,积极寻求产业链延展的相关产业中新的机遇,企业发展的战略布局工作在有序推进中。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
    光学光电子行业      281,668,522.97   177,909,178.69        36.84%            19.23%          22.16%            -1.51%分产品精密光电薄膜元
                    228,483,739.04   139,949,087.16        38.75%             6.64%          11.74%             -2.8%器件蓝宝石 LED 衬底
                     53,184,783.93    37,960,091.53        28.63%           142.04%          86.13%            21.44%及其他分地区
    自营出口            146,187,876.39    99,649,986.13        31.83%            12.21%          15.32%            -1.84%
    国内销售            135,480,646.58    78,259,192.56        42.24%            27.86%          32.13%            -1.87%
                                                                  浙江水晶光电科技股份有限公司 2013 年半年度报告全文四、核心竞争力分析
    近年来由于消费类电子产品特别是数码相机、手机、平板电脑等市场的崛起,公司在该产业链中通过多年生产经营,积累了丰富的行业经验,产品的技术、品质均已达到了国内外同行的先进水平,形成了独特的核心竞争力。一方面,公司装备实力雄厚,在细分行业中处于规模化程度较高,生产设备柔性化好,具备稳定可靠的供货能力;另一方面,公司不断积累优质的客户资源,树立了良好的品牌形象,上半年不管是蓝玻璃组立件还是PSS产品,公司都表现出快速市场响应能力的优势;作为技术密集型企业,公司技术创新能力比较强,每年投入一定的研发费用,不断研发新产品、新工艺,在自动化改造、蓝玻璃IRCF组立件、高亮度蓝宝石衬底、微投模组及视频眼镜配套光学零部件、模块等相关产品技术上不断创新,为行业前沿产品提供技术和战略支持。五、投资状况分析1、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                单位:万元
    募集资金总额                                                                                                      30,998.5
    报告期投入募集资金总额                                                                                             3,856.3
    已累计投入募集资金总额                                                                                            25,833.2
                                            募集资金总体使用情况说明
    经中国证券监督管理委员会证监许可〔2011〕1685 号文核准,并经贵所同意,本公司由主承销商兴业证券股份有限公司,向 4 名特定投资者发行人民币普通股(A 股)股票 920 万股,发行价为每股人民币 35.95 元,共计募集资金 33,074.00 万元,扣除承销和保荐等费用后,公司本次非定向增发募集资金净额为 30,998.50 万元。
    本公司以前年度已使用募集资金 21,976.89 万元;2013 年上半年度实际使用募集资金 3,856.3 万元,上半年收到的银行存款利息扣除银行手续费等的净额为 106.15 万元;累计已使用募集资金 25,833.2 万元,累计收到的银行存款利息扣除银行手续费等的净额为 512.09 万元。截至 2013 年 6 月 30 日,募集资金余额为人民币 5,677.39 万元(包括累计收到的银行存款利息扣除银行手续费等的净额)。
    根据公司董事会二届十次会议决定,其中精密光电薄膜元器件技改项目中的年产 1.8 亿片红外截止滤光片项目直接由控股子公司江西水晶光电有限公司实施,实施地点变更为江西鹰潭经济技术开发区,该项目投资总额为 1.2 亿元,并于 2012年 5 月 8 日与中国工商银行股份有限公司鹰潭月湖支行签订了《募集资金三方监管协议》;明确了各方的权利和义务。三方监管协议与深圳证券交易所三方监管协议范本不存在重大差异,本公司在使用募集资金时已经严格遵照履行。(2)募集资金承诺项目情况
                                                                                                                单位:万元
                     是否已变                                             截至期末 项目达到                      项目可行
                                募集资金 调整后投              截至期末                       本报告期
    承诺投资项目和超募    更项目                        本报告期              投资进度 预定可使              是否达到 性是否发
                                承诺投资 资总额                累计投入                       实现的效
    资金投向        (含部分                        投入金额              (%)(3)= 用状态日              预计效益 生重大变
                                  总额     (1)                 金额(2)                           益
                      变更)                                                (2)/(1)   期                             化承诺投资项目
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                2013 年精密光电薄膜元器件
                      是          30,000 29,024.02 3,773.57 25,159.96    86.69% 12 月 31   1,787.56 是          否技改项目
                                                                                日
                                                                                2013 年年产 600 万片蓝宝石
                      是          32,500                                        12 月 31              否        否LED 衬底项目
                                                                                日
                                                                                2013 年
    研发中心建设项目      否             3,380 1,974.48    82.73    673.24    34.1% 12 月 31              否        否
                                                                                日
    承诺投资项目小计           --     65,880 30,998.5     3,856.3 25,833.2    --         --    1,787.56        --        --超募资金投向
    合计                       --     65,880 30,998.5     3,856.3 25,833.2    --         --    1,787.56        --        --未达到计划进度或预计收益的情况和原因 无(分具体项目)项目可行性发生重大
                      无变化的情况说明超募资金的金额、用途 不适用
    及使用进展情况        无
                      适用
                      以前年度发生募集资金投资项目实
    施地点变更情况        根据公司董事会二届十次会议决定,同意将精密光电薄膜元器件技改项目中的年产 1.8 亿片红外截
                      止滤光片项目直接由全资子公司江西水晶光电有限公司实施,实施地点变更为江西鹰潭经济技术开
                      发区,该项目投资总额为 1.2 亿元。
                      不适用
                      适用募集资金投资项目先 根据 2011 年 12 月 28 日公司董事会二届十九次会议审议通过的《关于以募集资金置换预先已投入募
    期投入及置换情况   投项目的自筹资金的议案》以及其他相关程序,用募集资金置换预先已投入募集资金项目的自筹资
                      金 4,492.42 万元。
                      不适用
                      不适用尚未使用的募集资金
                      无用途及去向募集资金使用及披露
                      无中存在的问题或其他
                                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文情况(3)募集资金变更项目情况□ 适用 √ 不适用(4)募集资金项目情况
            募集资金项目概述                                  披露日期                                           披露索引
                                                                                               《证券时报》、《中国证券报》、《上海证详见公司《董事会关于募集资金 2013 半
                                                         2013 年 08 月 22 日                   券报》及巨潮资讯网年度存放与使用情况的专项说明》
                                                                                               http://www.cninfo.com.cn2、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
                                          主要产品或
    公司名称        公司类型     所处行业                  注册资本       总资产         净资产          营业收入       营业利润        净利润
                                              服务
    浙江晶景光                                光电数码影                 18,161,270. 10,835,634. 5,184,501.3 -1,225,039. -1,230,299.
                子公司       光学光电子                24,000,000
    电有限公司                                像产品生产                            62              21               9          56                01
                                          精密光电薄
    江西水晶光                                                           204,159,199 189,089,278 33,812,532. 8,355,033.8 8,022,835.7
                子公司       光学光电子 膜元器件产 60,000,000
    电有限公司                                                                   .76               .40             02               2              6
                                          品生产浙江台佳电
                                          电子元器件                 41,022,262. 35,049,204. 21,510,030. 4,426,481.0 3,346,213.3
    子信息科技 子公司            光学光电子                12,250,000
                                          生产                                  25              64             94               4              8有限公司3、非募集资金投资的重大项目情况
                                                                                                                                    单位:万元
                                                                     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
    LED 蓝宝石衬底                       32,500               1,070.98                   9,502.1                   29.24%                     678.39
         合计                        32,500               1,070.98                   9,502.1              --                        --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                                            -10%           至                                     10%
                                                                    浙江水晶光电科技股份有限公司 2013 年半年度报告全文动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                          9,216.94      至                        11,265.14动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                  10,241.04元)
                                                    公司新产业 LED 蓝宝石衬底产品销售良好,但微显示产品尚未出现实质性
                                                    突破。虽然三季度是传统光学行业旺季,数码相机市场环比会有所增量,
                                                    国内外高端智能手机用蓝玻璃红外截止滤光片及组立件环比会上升,但传
                                                    统光学市场增速不如去年同期;由于价格的下降、汇率波动的变化,会直
    业绩变动的原因说明                                  接影响销售收入的增长速度,对公司的盈利实现带来了较大的压力。另外,
                                                    公司由于调整战略布局,设立杭州办事处,引进高端人才,导致下半年成
                                                    本费用会有所上升。由于下半年市场还存在很多的不确定性,对公司的盈
                                                    利预期带来较大的不确定性,公司会努力抓住一切市场可能的机会,提高
                                                    良率和效率,提升业绩增长。七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明无九、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
    经2013年5月10日召开的2012年度股东大会审议通过,公司以截止2013年4月16日公司总股本25,023.35万股为基数,向全体股东每10股派发现金2元(含税),共分配现金股利5,004.67万元,同时以资本公积金向全体股东每10股转增5股,转增后公司总股本由25,023.35万股增加至37,535.025万股。本次分红派息工作于2013年5月22日实施完毕。十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 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
                      浙江水晶光电科技                                       富国基金管理有限 公司生产经营情况及新品
    2013 年 01 月 17 日                      实地调研           机构
                      股份有限公司                                           公司               进展情况
                      浙江水晶光电科技                                       交银施罗德基金管 公司生产经营情况及新品
    2013 年 01 月 17 日                      实地调研           机构
                      股份有限公司                                           理有限公司         进展情况
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                      浙江水晶光电科技                             申万菱信基金管理 公司生产经营情况及新品
    2013 年 01 月 17 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             广发基金管理有限 公司生产经营情况及新品
    2013 年 01 月 17 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             银华基金管理有限 公司生产经营情况及新品
    2013 年 01 月 17 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             上海申银万国证券 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 研究所有限公司   进展情况
                      浙江水晶光电科技                             西部证券股份有限 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             国泰君安证券资产 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 管理公司         进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构           国泰君安证券
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             华创证券有限责任 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构           民生证券
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构           财通基金
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             光大证券股份有限 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构           东北证券
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             源乘投资管理有限 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             信诚基金管理有限 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             大华继显投资咨询 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 (上海)有限公司   进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构           SMC 中国基金
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             东方证券股份有限 公司生产经营情况及新品
    2013 年 01 月 25 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             中信建投证券股份 公司生产经营情况及新品
    2013 年 02 月 28 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             中国人保资产管理 公司生产经营情况及新品
    2013 年 02 月 28 日                      实地调研   机构
                      股份有限公司                                 股份有限公司     进展情况
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 02 月 28 日                      实地调研   机构           国信证券
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             宏源证券股份有限 公司生产经营情况及新品
    2013 年 02 月 28 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             上海证券有限责任 公司生产经营情况及新品
    2013 年 02 月 28 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构           中国中投证券
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             光大保德信基金管 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 理有限公司       进展情况
                      浙江水晶光电科技                             兴业证券股份有限 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             上海尚雅投资管理 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             珩生鸿鼎资产管理 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 (上海)有限公司 进展情况
                      浙江水晶光电科技                             海富通基金管理有 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 限公司           进展情况
                      浙江水晶光电科技                             长江养老保险股份 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             申银万国证券股份 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构           友邦中国
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                             融通基金管理有限 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             安信基金管理有限 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 责任公司         进展情况
                      浙江水晶光电科技                             长城证券有限责任 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 公司             进展情况
                      浙江水晶光电科技                             国投瑞银基金管理 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             深圳市武当资产管 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 理有限公司       进展情况
                      浙江水晶光电科技                             中邮创业基金管理 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                      浙江水晶光电科技                             浦银安盛基金管理 公司生产经营情况及新品
    2013 年 04 月 23 日                      实地调研   机构
                      股份有限公司                                 有限公司         进展情况
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           财富证券
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           长江证券
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           长余投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           从容投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           鼎峰投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           东吴基金
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           法国欧飞资产管理
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           复华投信
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           广发基金
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           华林证券
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           华泰资产
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           交银施罗德基金
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           金中和投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           马可波罗资产管理
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           民生通惠资产
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           鹏远投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           人保资产
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           上海向日葵投资
                      股份有限公司                                                    进展情况
                      浙江水晶光电科技                                                公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           泰达宏利基金
                      股份有限公司                                                    进展情况
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           天弘基金
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           天准投资
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           信骥资产
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           银华基金
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           英大财险
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           源乘投资
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           中证投资
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           国泰君安
                      股份有限公司                                                  进展情况
                      浙江水晶光电科技                                              公司生产经营情况及新品
    2013 年 04 月 23 日                      电话沟通   机构           宝盈基金
                      股份有限公司                                                  进展情况
                                                            浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                          第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》和《深圳证券交易所股票上市规则》以及中国证监会有关法律法规的规定,持续完善公司法人治理结构,深化制度改革,强化内部职能管理;公司股东大会、董事会和监事会在报告期内,各司其职,在权力、决策、监督和执行上权责分明,相互制衡和协调;公司自觉履行信息披露义务,严控内幕信息知情范围,积极开展投资者关系管理活动,提升公司信息披露透明度,规范公司运作,进一步提高了公司治理水平。
       报告期内,公司治理实际情况与中国证监会有关规范性文件要求不存在差异,公司未收到被监管部门采取行政监管措施的有关文件。二、重大诉讼仲裁事项本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况本报告期公司无媒体普遍质疑事项。四、破产重整相关事项□ 适用 √ 不适用五、资产交易事项1、收购资产情况□ 适用 √ 不适用2、出售资产情况□ 适用 √ 不适用3、企业合并情况□ 适用 √ 不适用六、公司股权激励的实施情况及其影响
    1、限制性股票预留部分授予情况
    公司于2012年12月18日召开第三届董事会第二次会议审议通过了《关于向激励对象授予限制性股票激励计划预留股票相
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文关事宜的议案》,确定2012年12月18日为授予日,向6位激励对象以9.08元/股的价格授予64万股的水晶光电预留限制性股票。2013年1月14日董事会发布了《关于限制性股票激励计划预留股份授予完成的公告》,限制性股票激励计划预留股份授予及登记工作完成,公司总股本由249,631,000股变更为250,271,000股。
    2、限制性股票回购注销情况
    2013年1月17日公司召开第三届董事会第三次会议同时审议通过了《关于回购注销已离职股权激励对象所持已获授但尚未解锁的限制性股票的议案》。公司原激励对象李清因为离职已不符合激励条件,公司依据《限制性股票激励计划(草案)第二次修订稿》中对回购价格的约定,将其已获授但尚未解锁的37,500股限制性股票进行回购注销。回购注销完成后公司注册资本由250,271,000元变更为250,233,500 元人民币。
    3、第二期限制性股票解锁情况
    公司于2013年4月22日召开第三届董事会第五次会议审议通过了《关于限制性股票激励计划第二个解锁期可解锁的议案》。根据公司2010年第二次临时股东大会对董事会的授权,批准按照激励计划的相关规定办理第二期限制性股票的解锁,本次可申请解锁的限制性股票数量为1,427,500股,占公司股本总额的0.57%;实际可上市流通数量为1,427,500股,占公司股本总额的0.57%。七、重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用5、其他重大关联交易□ 适用 √ 不适用八、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□ 适用 √ 不适用
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况
                                                                                                                 单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                 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)
                                              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)
                                                                                        2012 年 6 月
    浙江台佳电子信息 2012 年 06                2012 年 06 月                   连带责任保
                                  550                           160                     19 日至 2013       是       否
    科技有限公司        月 12 日               19 日                           证
                                                                                        年 6 月 19 日
                                                                                        2012 年 6 月
    浙江台佳电子信息 2012 年 06                2012 年 08 月                   连带责任保
                                  550                           200                     19 日至 2013       是       否
    科技有限公司        月 12 日               22 日                           证
                                                                                        年 6 月 19 日
    报告期内审批对子公司担保额                                  报告期内对子公司担保实际
                                                      550                                                                360
    度合计(B1)                                                发生额合计(B2)
    报告期末已审批的对子公司担                                  报告期末对子公司实际担保
                                                      550                                                                  0
    保额度合计(B3)                                            余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                    报告期内担保实际发生额合
                                                      550                                                                360
    (A1+B1)                                                   计(A2+B2)
    报告期末已审批的担保额度合                                  报告期末实际担保余额合计
                                                      550                                                                  0
    计(A3+B3)                                                 (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                          0%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                            0
    直接或间接为资产负债率超过 70%的被担保对象提供的债                                                                         0
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                    0
    上述三项担保金额合计(C+D+E)                                                                                            0
    未到期担保可能承担连带清偿责任说明(如有)               无
    违反规定程序对外提供担保的说明(如有)                   无采用复合方式担保的具体情况说明无3、其他重大合同□ 适用 √ 不适用4、其他重大交易□ 适用 √ 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                     无收购报告书或权益变动报告
                                  无                     无书中所作承诺
    资产重组时所作承诺                无                     无
                                         星星集团不从事与本公司相同的经
                                         营业务,与本公司不进行直接或间接
                           星星集团有    的同业竞争。星星集团所控股和控制                                   未发生违反
    首次公开发行时所作承诺                                                          2008 年        永久
                           限公司        的企业也不从事与本公司相同的经                                     承诺的情况
                                         营业务,与本公司不进行直接或间接
                                         的同业竞争。
                                         自水晶光电非公开发行股票结束之
                                                                                            2011 年 12
                           星星集团有    日起,本公司在本次非公开发行过程 2011 年 12 月                     未发生违反
    非公开发行时所作承诺                                                                       月 23 日-2014
                           限公司        中认购的 200 万股水晶光电股票 36 12 日                             承诺的情况
                                                                                           年 12 月 23 日
                                         个月内不予转让。
                                         自 2013 年 1 月 17 日起至 2013 年 12
                                                                                           2013 年 1 月
    其他对公司中小股东所作承   星星集团有    月 18 日,星星集团有限公司连续六 2013 年 01 月                     未发生违反
                                                                                           17 日-2013 年
    诺                         限公司        个月内通过证券交易系统出售的股 17 日                               承诺的情况
                                                                                           12 月 18 日
                                         份低于公司股份总数的 5%。
    承诺是否及时履行           是
    未完成履行的具体原因及下   无
                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文一步计划(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□ 适用 √ 不适用十二、其他重大事项的说明□ 适用 √ 不适用
                                                                  浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                   第六节 股份变动及股东情况一、股份变动情况
                             本次变动前                    本次变动增减(+,-)                              本次变动后
                                                                     公积金转
                           数量        比例(%) 发行新股    送股                     其他        小计          数量        比例(%)
                                                                        股
                          27,120,78                                  13,180,51                 12,420,76 39,541,54
    一、有限售条件股份                      10.86%   640,000   -37,500                -1,362,250                               10.53%
                                   2                                          6                         6             8
                                                                                                            11,242,50
    3、其他内资持股           8,320,000      3.33%   640,000   -37,500 3,747,500 -1,427,500 2,922,500                              3%
                                                                                                                      0
    其中:境内法人持股        4,000,000       1.6%                       2,000,000                 2,000,000 6,000,000           1.6%
    境内自然人持股            4,320,000      1.73%   640,000   -37,500 1,747,500 -1,427,500         922,500 5,242,500            1.4%
                          18,800,78                                                                         28,299,04
    5、高管股份                              7.53%                       9,433,016       65,250 9,498,266                       7.54%
                                   2                                                                                  8
                          222,510,2                                  111,936,2                 113,298,4 335,808,7
    二、无限售条件股份                      89.14%                                    1,362,250                                89.47%
                                  18                                         34                        84            02
                          222,510,2                                  111,936,2                 113,298,4 335,808,7
    1、人民币普通股                         89.14%                                    1,362,250                                89.47%
                                  18                                         34                        84            02
                          249,631,0                                  125,116,7                 125,719,2 375,350,2
    三、股份总数                              100%   640,000   -37,500                                                           100%
                                  00                                         50                        50            50股份变动的原因√ 适用 □ 不适用
    2012年12月18日公司召开第三届董事会第二次会议审议通过了《关于向激励对象授予限制性股票激励计划预留股票相关事宜的议案》,向6位激励对象授予640,000股的水晶光电预留限制性股票,并确定授予日为2012年12月18日,授予股份的上市日期为2013年1月15日。
    原激励对象李清已离职,公司第三届董事会第三次会议和2013年第二次临时股东大会审议通过了《关于回购注销已离职股权激励对象所持已获授但尚未解锁的限制性股票的议案》,决定对其所持有的已获授但尚未解锁的限制性股票37,500股进行回购注销,该部分股份已于2013年4月9日在中国证券登记结算有限责任公司深圳分公司完成注销手续。
    公司于2013年4月22日召开第三届董事会第五次会议,审议通过了《关于限制性股票激励计划第二个解锁期可解锁的议案》,公司同意58名符合条件的激励对象在第二个解锁期解锁,第二期解锁数量为1,427,500股。解锁日即上市流通日为2013年5月2日。2012年度权益分派实施后,第二期解锁数量相应变为2,141,250股。第二期限制性股票解锁后,郑萍持有的45,000股和孔文君持有的20,250股(共计65,250股)按高管限售股份进行锁定。
    公司于 2013 年 5 月 10 日召开了 2012 年年度股东大会,审议通过了《关于 2012 年度利润分配的预案》,决定向公司全体股东每 10 股派发现金股利 2 元(含税)并每 10 股资本公积转增 5 股,该方案已于 2013 年 5 月 22 日实施完毕。股份变动的批准情况√ 适用 □ 不适用
    上述股份变动经各次董事会或股东大会批准后实施,批准情况请见股份变动原因里的具体说明。
                                                                       浙江水晶光电科技股份有限公司 2013 年半年度报告全文股份变动的过户情况√ 适用 □ 不适用
        1、预留股份授予:公司640,000股预留限制性股票已于2013年1月15日记入股东证券账户,全部予以锁定。
        2、 股份回购:已离职股权激励对象李清所持有的已获授但尚未解锁的限制性股票37,500股,已于2013年4月9日在中国证券登记结算有限责任公司深圳分公司完成回购注销手续。
       3、 2012年度权益分派:以公司总股本250,233,500股为基数,向全体股东每10股派发现金2元人民币(含税);同时,以资本公积金向全体股东每10股转增5股。公司确定权益分派的股权登记日为2013年5月21日,除权除息日为2013年5月22日,所送(转)股于2013年5月22日直接记入股东证券账户。分红前本公司总股本为250,233,500股,分红后总股本增至375,350,250股。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
       报告期内公司由于预留股份授予640000股、股份回购37500股和权益分派将以资本公积金向全体股东每10股转增5股,公司总股本249,631,000股增到375,350,250股,对2012年度的每股收益由0.59元变为0.39元,归属于公司普通股股东的每股净资产4.21元变为2.80元;对2013年1季度的每股收益由0.09元变为0.06元。公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                   单位:股
    报告期末股东总数                                                                                              28,465
                                            持股 5%以上的股东持股情况
                                                                            持有有限   持有无限     质押或冻结情况
                           持股比    报告期末持     报告期内增减变动情
    股东名称      股东性质                                                    售条件的   售条件的 股份状
                           例(%)     股数量                况                                             数量
                                                                            股份数量   股份数量   态
                                                   因 2012 年度权益分派
    星星集团有     境内非国
                            27.03% 101,470,000 增持和大宗交易减持            6,000,000 95,470,000 质押     81,031,880
    限公司         有法人
                                                   共计增持 26,490,000 股
               境内自然                            因 2012 年度权益分派
    林敏                         3.43%    12,872,415                             9,654,310 3,218,105
               人                                  增持 4,290,805 股全国社保基
               境内非国
    金一零九组                   3.04%    11,400,000           未知
               有法人合中国建设银行-工银瑞
               境内非国
    信稳健成长                   2.32%     8,704,959           未知
               有法人股票型证券投资基金
                                                                       浙江水晶光电科技股份有限公司 2013 年半年度报告全文中国农业银行-景顺长
    城资源垄断     境内非国
                               2.06%   7,721,016           未知
    股票型证券     有法人投资基金(LOF)中国农业银行-中邮核
               境内非国
    心成长股票                     2.05%   7,709,765           未知
               有法人型证券投资基金全国社保基
               境内非国
    金四一三组                     1.82%   6,815,340           未知
               有法人合
                                                   因 2012 年度权益分派
               境内自然
    周建军                         1.7%    6,375,561 增持和二级市场减持          4,905,420 1,470,141
               人
                                                   共计增持 2,015,187 股
               境内自然                            因 2012 年度权益分派
    范崇国                         1.6%    6,015,000                             4,511,250 1,503,750
               人                                  增持 2,005,000 股中国工商银
    行-诺安股     境内非国
                               1.44%   5,396,293 未知
    票证券投资     有法人基金战略投资者或一般法人因配售新股成为前 10 名
                          无股东的情况(如有)(参见注 3)上述股东关联关系或一
                          公司未知上述股东之间是否存在关联关系或属于一致行动人。致行动的说明
                                          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
                                                                                                               数量
                                                                                                     类
                                                                                                   人民币
    星星集团有限公司                                                                      95,470,000              95,470,000
                                                                                                   普通股
    全国社保基金一零九组                                                                               人民币
                                                                                      11,400,000              11,400,000
    合                                                                                                 普通股中国建设银行-工银瑞
                                                                                                   人民币
    信稳健成长股票型证券                                                                   8,704,959               8,704,959
                                                                                                   普通股投资基金
                                         浙江水晶光电科技股份有限公司 2013 年半年度报告全文中国农业银行-景顺长
                                                                     人民币
    城资源垄断股票型证券                                     7,721,016            7,721,016
                                                                     普通股投资基金(LOF)中国农业银行-中邮核
                                                                     人民币
    心成长股票型证券投资                                     7,709,765            7,709,765
                                                                     普通股基金
    全国社保基金四一三组                                                 人民币
                                                         6,815,340            6,815,340
    合                                                                   普通股
    中国工商银行-诺安股                                                 人民币
                                                         5,396,293            5,396,293
    票证券投资基金                                                       普通股中国人寿保险股份有限
                                                                     人民币
    公司-分红-个人分红                                     3,901,553            3,901,553
                                                                     普通股-005L-FH002 深
    中国农业银行-华夏复                                                 人民币
                                                         3,508,112            3,508,112
    兴股票型证券投资基金                                                 普通股中国农业银行-长盛同
                                                                     人民币
    德主题增长股票型证券                                     3,245,282            3,245,282
                                                                     普通股投资基金前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和前 10 无名股东之间关联关系或一致行动的说明参与融资融券业务股东情况说明(如有)(参见 无注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                    浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                         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)
            董事长兼总
    林敏                     现任          8,581,610      4,290,805         0 12,872,415                0          0           0
            经理
            董事兼副总
    范崇国                   现任          4,010,000      2,005,000         0    6,015,000              0          0           0
            经理
    林海平      董事         现任          1,452,462       676,231    100,000    2,028,693              0          0           0
    叶静        董事         现任                   0            0          0             0             0          0           0
            董事兼副总
    盛永江                   现任          2,878,000      1,419,800     38,400   4,259,400              0          0           0
            经理
    蒋亦标      董事         现任                   0            0          0             0             0          0           0
    袁桐        独立董事     现任                   0            0          0             0             0          0           0
    程艳霞      独立董事     现任                   0            0          0             0             0          0           0
    毛美英      独立董事     现任                   0            0          0             0             0          0           0
    泮玲娟      监事         现任                   0            0          0             0             0          0           0
    郑必福      监事         现任           344,168        132,084      80,000    396,252               0          0           0
    王保新      监事         现任           289,000        134,500      20,000    403,500               0          0           0
    周建军      副总经理     现任          4,360,374      2,125,187    110,000   6,375,561              0          0           0
    李夏云      副总经理     现任          3,152,097      1,526,049   100,000    4,578,146              0          0           0
    郑萍        财务总监     现任           540,000        270,000    100,000     710,000               0          0           0
            董秘兼副总
    孔文君                   现任           187,000         93,500      70,125    210,375               0          0           0
            经理
    合计               --           --    25,794,711 12,673,156       618,525 37,849,342                0          0           0二、公司董事、监事、高级管理人员变动情况□ 适用 √ 不适用
                                                        浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                         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:浙江水晶光电科技股份有限公司
                                                                                                   单位:元
                  项目                      期末余额                              期初余额流动资产:
    货币资金                                          307,571,237.68                        388,729,316.83
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                           25,474,034.99                         14,031,126.05
    应收账款                                          146,243,497.81                        113,944,089.12
    预付款项                                           52,385,025.43                         10,738,863.21
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                            2,629,326.50                          1,586,798.67
    应收股利
    其他应收款                                          3,687,479.50                          5,999,540.60
    买入返售金融资产
    存货                                              103,640,619.78                        106,507,493.02
    一年内到期的非流动资产
    其他流动资产                                        6,220,794.98                          9,979,759.36
    流动资产合计                                           647,852,016.67                        651,516,986.86
                            浙江水晶光电科技股份有限公司 2013 年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              461,761,360.92                        473,472,613.50
    在建工程               10,267,787.76                          7,081,443.05
    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               48,043,029.32                         48,570,010.14
    开发支出
    商誉
    长期待摊费用             1,712,415.24                         2,450,319.90
    递延所得税资产           2,353,518.55                         2,106,632.05
    其他非流动资产           1,487,395.18                         1,487,395.18
    非流动资产合计            525,625,506.97                        535,168,413.82
    资产总计                 1,173,477,523.64                     1,186,685,400.68流动负债:
    短期借款                                                      3,600,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款               62,080,253.43                         72,118,849.02
    预收款项                  938,175.14                          1,339,283.00
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬             1,768,239.42                        16,199,213.23
    应交税费                 9,236,943.48                         9,485,957.95
                                      浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    应付利息                                                                   6,468.00
    应付股利                                                                972,000.00
    其他应付款                        1,278,440.95                         1,597,780.65
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                         75,302,052.42                        105,319,551.85非流动负债:
    长期借款
    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
    其他非流动负债                  12,293,508.06                         12,571,179.22
    非流动负债合计                       12,293,508.06                         12,571,179.22
    负债合计                             87,595,560.48                        117,890,731.07所有者权益(或股东权益):
    实收资本(或股本)             375,350,250.00                        249,631,000.00
    资本公积                       293,872,287.18                        410,168,370.84
    减:库存股
    专项储备
    盈余公积                        53,450,744.83                         53,450,744.83
    一般风险准备
    未分配利润                     344,165,230.36                        337,468,391.18
    外币报表折算差额
    归属于母公司所有者权益合计         1,066,838,512.37                     1,050,718,506.85
    少数股东权益                    19,043,450.79                         18,076,162.76
    所有者权益(或股东权益)合计       1,085,881,963.16                     1,068,794,669.61负债和所有者权益(或股东权益)总
                                   1,173,477,523.64                     1,186,685,400.68计
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    法定代表人:林敏                         主管会计工作负责人:郑萍                        会计机构负责人:郑萍2、母公司资产负债表编制单位:浙江水晶光电科技股份有限公司
                                                                                                        单位:元
                 项目                            期末余额                              期初余额流动资产:
    货币资金                                                272,952,962.68                        323,267,099.33
    交易性金融资产
    应收票据                                                 25,474,034.99                         13,531,126.05
    应收账款                                                142,038,363.25                        114,162,340.69
    预付款项                                                 35,755,681.21                          8,135,341.90
    应收利息                                                  2,340,764.00                          1,483,882.00
    应收股利
    其他应收款                                                4,754,730.57                          6,211,268.26
    存货                                                     73,785,073.96                         81,708,341.76
    一年内到期的非流动资产
    其他流动资产                                                                                     906,610.21
    流动资产合计                                                557,101,610.66                        549,406,010.20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                                            198,685,983.24                        198,685,983.24
    投资性房地产
    固定资产                                                333,781,134.18                        344,407,141.09
    在建工程                                                  2,414,085.80                          6,921,443.05
    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                                                 37,046,261.84                         37,439,353.10
    开发支出
    商誉
                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    长期待摊费用                 1,542,882.24                         1,887,848.82
    递延所得税资产               2,116,623.60                         1,977,625.28
    其他非流动资产               1,487,395.18                         1,487,395.18
    非流动资产合计                577,074,366.08                        592,806,789.76
    资产总计                     1,134,175,976.74                     1,142,212,799.96流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                   68,536,553.82                         69,888,123.95
    预收款项                      343,914.84                           268,457.34
    应付职工薪酬                  965,059.57                         12,131,032.90
    应交税费                     6,372,741.48                         6,363,688.24
    应付利息
    应付股利                                                           972,000.00
    其他应付款                   1,169,278.34                         2,561,485.64
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                   77,387,548.05                         92,184,788.07非流动负债:
    长期借款
    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
    其他非流动负债             12,293,508.06                         12,571,179.22
    非流动负债合计                 12,293,508.06                         12,571,179.22
    负债合计                       89,681,056.11                        104,755,967.29所有者权益(或股东权益):
    实收资本(或股本)        375,350,250.00                        249,631,000.00
    资本公积                  295,534,265.39                        411,830,349.05
    减:库存股
    专项储备
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    盈余公积                                                 53,450,744.83                           53,450,744.83
    一般风险准备
    未分配利润                                              320,159,660.41                          322,544,738.79
    外币报表折算差额
    所有者权益(或股东权益)合计                                1,044,494,920.63                        1,037,456,832.67负债和所有者权益(或股东权益)总
                                                            1,134,175,976.74                        1,142,212,799.96计
    法定代表人:林敏                         主管会计工作负责人:郑萍                          会计机构负责人:郑萍3、合并利润表编制单位:浙江水晶光电科技股份有限公司
                                                                                                            单位:元
                  项目                           本期金额                                上期金额
    一、营业总收入                                               283,033,221.07                          237,086,764.13
    其中:营业收入                                          283,033,221.07                          237,086,764.13
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               218,267,884.19                          184,996,193.27
    其中:营业成本                                          178,495,306.45                          146,170,060.83
           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                                       1,930,618.52                             278,453.91
           销售费用                                             3,166,791.48                            3,326,920.13
           管理费用                                           33,857,751.57                           38,440,600.47
           财务费用                                            -1,027,804.01                           -4,726,883.56
           资产减值损失                                         1,845,220.18                            1,507,041.49
    加:公允价值变动收益(损失以“-”号填列)
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文
           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)                           64,765,336.88                         52,090,570.86
    加:营业外收入                                           4,565,777.53                          1,124,811.16
    减:营业外支出                                            399,027.38                            313,185.10
           其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                             68,932,087.03                         52,902,196.92列)
    减:所得税费用                                          11,221,259.82                          8,574,949.10
    五、净利润(净亏损以“-”号填列)                           57,710,827.21                         44,327,247.82
    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                              56,743,539.18                         43,427,641.84
    少数股东损益                                              967,288.03                            899,605.98
    六、每股收益:                                      --                                    --
    (一)基本每股收益                                               0.15                                  0.12
    (二)稀释每股收益                                               0.15                                  0.12七、其他综合收益
    八、综合收益总额                                             57,710,827.21                         44,327,247.82
    归属于母公司所有者的综合收益
                                                             56,743,539.18                         43,427,641.84总额
    归属于少数股东的综合收益总额                              967,288.03                            899,605.98
    法定代表人:林敏                         主管会计工作负责人:郑萍                        会计机构负责人:郑萍4、母公司利润表编制单位:浙江水晶光电科技股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                277,273,661.17                        246,288,414.48
    减:营业成本                                           195,942,615.17                        168,952,500.03
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文
         营业税金及附加                                       1,723,233.56                             99,473.36
         销售费用                                             2,282,506.89                          2,817,194.76
         管理费用                                            23,438,964.49                         31,250,668.41
         财务费用                                              -911,443.00                         -3,994,003.17
         资产减值损失                                         1,499,377.94                          1,437,604.75
    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)                           53,298,406.12                         45,724,976.34
    加:营业外收入                                           2,114,940.00                           946,296.08
    减:营业外支出                                            290,393.81                            247,073.64
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                             55,122,952.31                         46,424,198.78列)
    减:所得税费用                                           7,461,330.69                          6,522,865.78
    四、净利润(净亏损以“-”号填列)                           47,661,621.62                         39,901,333.00
    五、每股收益:                                      --                                    --
    (一)基本每股收益                                               0.13                                  0.11
    (二)稀释每股收益                                               0.13                                  0.11六、其他综合收益
    七、综合收益总额                                             47,661,621.62                         39,901,333.00
    法定代表人:林敏                         主管会计工作负责人:郑萍                        会计机构负责人:郑萍5、合并现金流量表编制单位:浙江水晶光电科技股份有限公司
                                                                                                        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                           236,784,542.13                        227,409,836.44
    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
                                     浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                   8,336,284.56                        13,776,922.57
    收到其他与经营活动有关的现金     8,671,483.27                         6,948,545.66
    经营活动现金流入小计                253,792,309.96                       248,135,304.67
    购买商品、接受劳务支付的现金   129,494,163.68                       128,256,214.53
    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
                                     60,302,188.60                        47,212,319.79金
    支付的各项税费                  20,721,661.81                        18,430,777.36
    支付其他与经营活动有关的现金    14,269,575.83                        16,795,154.15
    经营活动现金流出小计                224,787,589.92                       210,694,465.83
    经营活动产生的现金流量净额           29,004,720.04                        37,440,838.84二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    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      800,000.00                           500,000.00
    投资活动现金流入小计                   800,000.00                           500,000.00
    购建固定资产、无形资产和其他
                                     61,727,286.79                       100,403,045.61长期资产支付的现金
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    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                                         61,727,286.79                        100,403,045.61
    投资活动产生的现金流量净额                                  -60,927,286.79                         -99,903,045.61三、筹资活动产生的现金流量:
    吸收投资收到的现金                                        5,811,200.00
    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                                                                               3,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                          5,811,200.00                           3,000,000.00
    偿还债务支付的现金                                        3,600,000.00
    分配股利、利润或偿付利息支付
                                                             50,138,712.40                         62,427,523.75的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                              1,308,000.00
    筹资活动现金流出小计                                         55,046,712.40                         62,427,523.75
    筹资活动产生的现金流量净额                                  -49,235,512.40                         -59,427,523.75四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                -81,158,079.15                        -121,889,730.52
    加:期初现金及现金等价物余额                            388,729,316.83                        511,965,120.33
    六、期末现金及现金等价物余额                                307,571,237.68                        390,075,389.81
    法定代表人:林敏                         主管会计工作负责人:郑萍                        会计机构负责人:郑萍6、母公司现金流量表编制单位:浙江水晶光电科技股份有限公司
                                                                                                         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:
                                     浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    销售商品、提供劳务收到的现金   231,634,426.69                       223,258,584.77
    收到的税费返还                   6,092,233.62                        13,776,922.57
    收到其他与经营活动有关的现金     9,379,549.99                         7,940,818.85
    经营活动现金流入小计                247,106,210.30                       244,976,326.19
    购买商品、接受劳务支付的现金   145,373,150.33                       135,821,721.64
    支付给职工以及为职工支付的现
                                     43,308,271.46                        38,657,980.91金
    支付的各项税费                  14,195,151.84                        15,370,501.28
    支付其他与经营活动有关的现金    12,673,644.39                        14,156,493.00
    经营活动现金流出小计                215,550,218.02                       204,006,696.83
    经营活动产生的现金流量净额           31,555,992.28                        40,969,629.36二、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
                                                                            172,500.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金      800,000.00                           500,000.00
    投资活动现金流入小计                   800,000.00                           672,500.00
    购建固定资产、无形资产和其他
                                     37,126,628.93                        60,423,662.63长期资产支付的现金
    投资支付的现金                                                       60,000,000.00
    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                 37,126,628.93                       120,423,662.63
    投资活动产生的现金流量净额          -36,326,628.93                      -119,751,162.63三、筹资活动产生的现金流量:
    吸收投资收到的现金               5,811,200.00
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                  5,811,200.00
    偿还债务支付的现金
                                                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    分配股利、利润或偿付利息支付
                                                               50,046,700.00                                   62,426,500.00的现金
    支付其他与筹资活动有关的现金                                1,308,000.00
    筹资活动现金流出小计                                           51,354,700.00                                   62,426,500.00
    筹资活动产生的现金流量净额                                     -45,543,500.00                                  -62,426,500.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                   -50,314,136.65                               -141,208,033.27
    加:期初现金及现金等价物余额                              323,267,099.33                                 483,772,515.73
    六、期末现金及现金等价物余额                                  272,952,962.68                                 342,564,482.46
    法定代表人:林敏                             主管会计工作负责人:郑萍                                会计机构负责人:郑萍7、合并所有者权益变动表编制单位:浙江水晶光电科技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 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                           其他      权益        益合计
                                        积        股     备      积       险准备    利润
                             股本)
                             249,631 410,168,                   53,450,            337,468,            18,076,16 1,068,794,一、上年年末余额
                             ,000.00   370.84                   744.83              391.18                  2.76       669.61
    加:会计政策变更
           前期差错更正
           其他
                             249,631 410,168,                   53,450,            337,468,            18,076,16 1,068,794,二、本年年初余额
                             ,000.00   370.84                   744.83              391.18                  2.76       669.61
    三、本期增减变动金额(减少 125,719 -116,29                                         6,696,83            967,288.0 17,087,293
    以“-”号填列)             ,250.00 6,083.66                                          9.18                     3          .55
                                                                                   56,743,5            967,288.0 57,710,827(一)净利润
                                                                                     39.18                      3          .21(二)其他综合收益
                                                                                   56,743,5            967,288.0 57,710,827上述(一)和(二)小计
                                                                                     39.18                      3          .21
    (三)所有者投入和减少资本 602,500 8,820,66                                                                         9,423,166.
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                   .00       6.34                                                                        34
                              602,500 4,872,70                                                                    5,475,200.1.所有者投入资本
                                   .00       0.00                                                                        00
    2.股份支付计入所有者权益                3,947,96                                                                 3,947,966.
    的金额                                       6.34                                                                        343.其他
                                                                                    -50,046,                      -50,046,70(四)利润分配
                                                                                     700.00                            0.001.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                                                           -50,046,                      -50,046,70
    配                                                                                   700.00                            0.004.其他
                              125,116, -125,11(五)所有者权益内部结转
                               750.00 6,750.001.资本公积转增资本(或股 125,116, -125,11
    本)                           750.00 6,750.002.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
                              375,350 293,872,                   53,450,            344,165,          19,043,45 1,085,881,四、本期期末余额
                               ,250.00    287.18                 744.83              230.36                0.79      963.16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 所有者权
                              实收资
                                         资本公 减:库存 专项储 盈余公 一般风 未分配
                              本(或                                                           其他    权益        益合计
                                           积       股     备     积       险准备    利润
                              股本)
                              124,853 528,695,                   40,191,            265,212,          14,967,02 973,919,19一、上年年末余额
                               ,000.00    316.05                 440.20              413.94                3.82        4.01
    加:同一控制下企业合并
                                                  浙江水晶光电科技股份有限公司 2013 年半年度报告全文产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
                             124,853 528,695,     40,191,       265,212,        14,967,02 973,919,19二、本年年初余额
                             ,000.00    316.05    440.20          413.94             3.82        4.01
    三、本期增减变动金额(减少 124,853 -121,23                      -18,998,        899,605.9 -14,477,32
    以“-”号填列)             ,000.00 1,069.22                     858.16               8         1.40
                                                                43,427,6        899,605.9 44,327,247(一)净利润
                                                                   41.84               8           .82(二)其他综合收益
                                                                43,427,6        899,605.9 44,327,247上述(一)和(二)小计
                                                                   41.84               8           .82
                                       3,621,93                                             3,621,930.(三)所有者投入和减少资本
                                           0.78                                                    781.所有者投入资本
    2.股份支付计入所有者权益              3,621,93                                             3,621,930.
    的金额                                     0.78                                                    783.其他
                                                                -62,426,                    -62,426,50(四)利润分配
                                                                  500.00                         0.001.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                                       -62,426,                    -62,426,50
    配                                                                500.00                         0.004.其他
                             124,853 -124,85(五)所有者权益内部结转
                             ,000.00 3,000.001.资本公积转增资本(或股 124,853 -124,85
    本)                         ,000.00 3,000.002.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
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文(七)其他
                           249,706 407,464,                   40,191,         246,213,            15,866,62 959,441,87四、本期期末余额
                              ,000.00   246.83                 440.20          555.78                    9.80        2.61
    法定代表人:林敏                           主管会计工作负责人:郑萍                             会计机构负责人:郑萍8、母公司所有者权益变动表编制单位:浙江水晶光电科技股份有限公司本期金额
                                                                                                                 单位:元
                                                                   本期金额
              项目            实收资本                                               一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                 准备       润          益合计
                              249,631,00 411,830,34                     53,450,744               322,544,73 1,037,456,一、上年年末余额
                                    0.00          9.05                         .83                       8.79      832.67
    加:会计政策变更
           前期差错更正
           其他
                              249,631,00 411,830,34                     53,450,744               322,544,73 1,037,456,二、本年年初余额
                                    0.00          9.05                         .83                       8.79      832.67
    三、本期增减变动金额(减少 125,719,25 -116,296,0                                                -2,385,078. 7,038,087.
    以“-”号填列)                    0.00         83.66                                                    38           96
                                                                                                 47,661,621 47,661,621(一)净利润
                                                                                                          .62          .62(二)其他综合收益
                                                                                                 47,661,621 47,661,621上述(一)和(二)小计
                                                                                                          .62          .62
                                           8,820,666.                                                           9,423,166.(三)所有者投入和减少资本 602,500.00
                                                   34                                                                  34
                                           4,872,700.                                                           5,475,200.
    1.所有者投入资本             602,500.00
                                                   00                                                                  00
    2.股份支付计入所有者权益的                3,947,966.                                                           3,947,966.
    金额                                               34                                                                  343.其他
                                                                                                 -50,046,70 -50,046,70(四)利润分配
                                                                                                         0.00        0.001.提取盈余公积
                                                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文2.提取一般风险准备
                                                                                               -50,046,70 -50,046,703.对所有者(或股东)的分配
                                                                                                    0.00           0.004.其他
                              125,116,75 -125,116,7(五)所有者权益内部结转
                                     0.00        50.00
                             125,116,75 -125,116,71.资本公积转增资本(或股本)
                                   0.00      50.002.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
                              375,350,25 295,534,26                      53,450,744           320,159,66 1,044,494,四、本期期末余额
                                     0.00         5.39                          .83                 0.41         920.63上年金额
                                                                                                               单位:元
                                                                     上年金额
              项目              实收资本                                              一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备       润           益合计
                                124,853,00 530,357,29                    40,191,440           265,637,49 961,039,23一、上年年末余额
                                      0.00        4.26                          .20                    7.09        1.55
    加:会计政策变更
           前期差错更正
           其他
                                124,853,00 530,357,29                    40,191,440           265,637,49 961,039,23二、本年年初余额
                                      0.00        4.26                          .20                    7.09        1.55
    三、本期增减变动金额(减少以 124,853,00 -121,231,0                                             -22,525,16 -18,903,23
    “-”号填列)                        0.00       69.22                                                 7.00        6.22
                                                                                              39,901,333 39,901,333(一)净利润
                                                                                                        .00          .00(二)其他综合收益
                                                                                              39,901,333 39,901,333上述(一)和(二)小计
                                                                                                        .00          .00
    (三)所有者投入和减少资本                   3,621,930.                                                       3,621,930.
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                  78                                                           781.所有者投入资本
    2.股份支付计入所有者权益的                3,621,930.                                                   3,621,930.
    金额                                              78                                                           783.其他
                                                                                            -62,426,50 -62,426,50(四)利润分配
                                                                                                 0.00        0.001.提取盈余公积2.提取一般风险准备
                                                                                            -62,426,50 -62,426,503.对所有者(或股东)的分配
                                                                                                 0.00        0.004.其他
                              124,853,00 -124,853,0(五)所有者权益内部结转
                                    0.00       00.00
                             124,853,00 -124,853,01.资本公积转增资本(或股本)
                                   0.00      00.002.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
                              249,706,00 409,126,22                    40,191,440          243,112,33 942,135,99四、本期期末余额
                                    0.00        5.04                          .20                0.09        5.33
    法定代表人:林敏                           主管会计工作负责人:郑萍                       会计机构负责人:郑萍三、公司基本情况
    浙江水晶光电科技股份有限公司(以下简称公司或本公司)系由星星集团有限公司、上海复星化工医药投资有限公司、云南国际信托投资有限公司、浙江大学创业投资有限公司、浙江嘉银投资有限公司和林敏等14位自然人发起设立,于2006年12月21日在台州市工商行政管理局注册登记,取得注册号为330000000033941的《企业法人营业执照》。公司现有注册资本375,350,250.00元,股份总数375,350,250股(每股面值1元)。其中有限售条件的流通股为39,541,548股,占公司总股本的10.53%;无限售条件的流通股为335,808,702股,占公司总股本的89.47%。公司股票已于2008年9月19日在深圳证券交易所挂牌交易。
    本公司属于光学光电子行业。公司经营范围:光电子元器件、光学元器件制造、加工,经营本企业自产产品及技术的出口业务,经营本企业生产、科研所需的原辅材料、机械设备、仪器仪表、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品及技术除外),经营进料加工和“三来一补”业务,电子技术咨询服务,机械设备租赁。主要产品或提供
                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文的劳务:光电子元器件。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
    本公司财务报表以持续经营为编制基础。2、遵循企业会计准则的声明
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    会计年度自公历1月1日起至12月31日止。4、记账本位币
    采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。公司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;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果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,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,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司按照《企业会计准则第33号——合并财务报表》编制。7、现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。(2)外币财务报表的折算
    资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,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,不改变其人民币金额;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,差额计入当期损益或资本公积。9、金融工具(1)金融工具的分类
    1. 金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(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)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。(2)金融工具的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 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,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 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,按照成本计量;(3) 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,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,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。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。(4)金融负债终止确认条件
    当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。(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
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
    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,可以单独进行减值测试,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
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文资产),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。
    按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。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,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                             占应收款项账面余额 10%以上的款项。
                                                             单独进行减值测试,根据其未来现金流量现值低于其账面
    单项金额重大并单项计提坏账准备的计提方法                     价值的差额计提坏账准备;经单独测试未发生减值的,包
                                                             括在类似信用风险特征的应收款项组合中计提坏账准备。(2)按组合计提坏账准备的应收款项
                                 按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                            提方法
    账龄分析法组合                   账龄分析法               以账龄为信用风险特征组合存在明显差异的应收款项
                                                          应收本公司合并财务报表范围内各公司款项具有类似信用风
    其他组合                         其他方法
                                                          险特征。组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                      应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                            5%                                            5%
    1-2 年                                                       10%                                           10%
    2-3 年                                                       20%                                           20%
    3-4 年                                                       30%                                           30%
    4-5 年                                                       50%                                           50%
    5 年以上                                                     100%                                          100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                      组合名称                                              方法说明
    其他组合                                         对应收本公司合并财务报表范围内各公司之间的款项不计提坏账准备,
                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                            对有客观证据表明可能发生了减值的合并范围内应收款项,单独进行减
                                            值测试,根据其未来现金流量现值低于其账面价值的差额,计提坏账准
                                            备。11、存货(1)存货的分类
    存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。(2)发出存货的计价方法计价方法:加权平均法
    发出存货采用月末一次加权平均法。购入并已验收入库原材料按计划成本入账,发出原材料采用计划成本法核算,并于期末结转发出原材料应负担的成本差异,将计划成本调整为实际成本。(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
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(4)存货的盘存制度盘存制度:永续盘存制
    存货的盘存制度为永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法
    按照一次转销法进行摊销。包装物摊销方法:一次摊销法
    按照一次转销法进行摊销。
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文12、长期股权投资(1)投资成本的确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价
    的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。     (2) 非同一控制下
    的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。     (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2)后续计量及损益确认
    对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对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。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定,与被投资单位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的,认定为共同控制;对被投资单位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的,认定为重大影响。(4)减值测试方法及减值准备计提方法
    对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第 22 号——金融工具确认和计量》的规定计提相应的减值准备。13、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,使用年限超过一个会计年度的有形资产。(2)融资租入固定资产的认定依据、计价方法
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。(3)各类固定资产的折旧方法
            类别                 折旧年限(年)           残值率(%)                 年折旧率(%)
    房屋及建筑物                5 或 20                                       5% 4.75 或 19.00
                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    运输工具                     5%                                          5% 19.00
    通用设备                     10                                          5% 9.50
    专用设备                     10                                          5% 9.50
    其他设备                     5                                           5% 19.00(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。14、在建工程(1)在建工程的类别
    在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。(2)在建工程结转为固定资产的标准和时点
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。15、无形资产(1)无形资产的计价方法
    无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。(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,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
      项 目                       摊销年限(年)
    土地使用权                         50
    专利使用权                         6
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文(3)使用寿命不确定的无形资产的判断依据(4)无形资产减值准备的计提
    使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;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。(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
    公司内部研究开发项目的支出分为研究阶段和开发阶段。(6)内部研究开发项目支出的核算
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: (1) 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。16、长期待摊费用
    长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。17、股份支付及权益工具(1)股份支付的种类
    包括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
    (1)存在活跃市场的,按照活跃市场中的报价确定。
    (2)不存在活跃市场的,采用估值技术确定,包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。(3)确认可行权权益工具最佳估计的依据
    根据最新取得的可行权职工数变动等后续信息进行估计。(4)实施、修改、终止股份支付计划的相关会计处理
    (1) 以权益结算的股份支付
    授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文相应调整资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用,相应调整资本公积。
    换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公允价值计量;如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量,计入相关成本或费用,相应增加所有者权益。
    (2) 以现金结算的股份支付
    授予后立即可行权的换取职工服务的以现金结算的股份支付,在授予日按公司承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按公司承担负债的公允价值,将当期取得的服务计入相关成本或费用和相应的负债。
    (3) 修改、终止股份支付计划
    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。
    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外),则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额。18、收入(1)销售商品收入确认时间的具体判断标准
    销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的
    经济利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。      本公司销售商品收入确认的确认标准及收入
    确认时间的具体判断标准:    (1) 国外销售    根据与客户签订的合同或协议,若合同或协议有明确约定外销商品所有权主要风险转移时点的,按约定确认;若无明确约定的,按《国际贸易术语解释通则》中对各种贸易方式的主要风险转移时点的规定确认。公司出口货物,在装船后产品对应的风险和报酬即发生转移。公司在同时满足下列条件后确认收入:1)产品已报关出口,取得装箱单、报关单和提单;2)产品出口收入货款金额已确定,款项已收讫或预计可以收回,并开具出口销
    售发票;3)出口产品的成本能够合理计算。        (2) 国内销售       公司在同时满足下列条件后确认收入:1)根据约定的交货方式将货物发给客户或客户自行提货,获取客户的验收确认信息;2)产品销售收入货款金额已确定,销售发票已开具,或款项已收讫,或预计可以收回;3)销售产品的成本能够合理计算。(2)确认让渡资产使用权收入的依据
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文(3)确认提供劳务收入的依据
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。(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
    采用完工百分比法确认提供劳务的收入,按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。19、政府补助(1)类型
    政府补助包括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,按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
    与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。20、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
    根据资产的账面价值与其计税基础之间的差额(未作为资产确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产期间的适用税率计算确认递延所得税资产。确认递延所得税资产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。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。(2)确认递延所得税负债的依据
    根据负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期清偿该负债的适用税率计算确认递延所得税负债。
                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文21、经营租赁、融资租赁(1)经营租赁会计处理
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。22、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 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否23、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(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
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文24、其他主要会计政策、会计估计和财务报表编制方法无五、税项1、公司主要税种和税率
                   税种                                计税依据                           税率
                                                                            国内贸易一般商品税率为 17%;出口
    增值税                                  销售货物或提供应税劳务              货物实行"免、抵、退"办法申报退税,
                                                                            出口退税率为 15%。
    营业税                                  应纳税营业额                        3%或 5%
    城市维护建设税                          应缴流转税税额                      7%
                                                                            公司按 15%税率计缴,控股子公司浙
                                                                            江台佳电子信息科技有限公司、浙江晶
    企业所得税                              应纳税所得额
                                                                            景光电有限公司和江西水晶光电有限
                                                                            公司按 25%的税率计缴。
    教育费附加                              应缴流转税税额                      3%
    地方教育附加                            应缴流转税税额                      2%
                                        从价计征的,按房产原值一次减除
    房产税                                  30 %后余值的 1.2%计缴;从租计征的,1.2%或 12%
                                        按租金收入的 12%计缴各分公司、分厂执行的所得税税率
    公司按15%税率计缴,控股子公司浙江台佳电子信息科技有限公司、浙江晶景光电有限公司和江西水晶光电有限公司按25%的税率计缴。2、税收优惠及批文
    根据浙江省科学技术厅、浙江省财政厅、浙江省国家税务局和浙江省地方税务局联合下发的浙科发高〔2012〕312号文,公司通过高新技术企业复审,资格有效期三年。2012-2014年度减按15%的税率计缴。3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                     单位: 元
                                                                       浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                                                       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
    浙江晶                                      光电数
    景光电 控股子 浙江杭              24,000, 码影像      17,457,                                      2,953,7
                         制造业                                           72.74% 72.74% 是
    有限公 公司     州                000       产品生     600.00                                        93.87
    司                                          产
                                            精密光江西水
                                            电薄膜
    晶光电 全资子 江西鹰              60,000,             170,000
                         制造业             元器件                          100%    100% 是
    有限公 公司     潭                000                 ,000.00
                                            产品生司
                                            产通过设立或投资等方式取得的子公司的其他说明无(2)非同一控制下企业合并取得的子公司
                                                                                                                      单位: 元
                                                                                                                       从母公
                                                                                                                       司所有
                                                                实质上                                       少数股
                                                                                                                       者权益
                                                                构成对                                       东权益
                                                                                                                       冲减子
                                                      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              公司少
                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              数股东
                                                        额      的其他              (%)                      数股东
                                                                                                                       分担的
                                                                项目余                                       损益的
                                                                                                                       本期亏
                                                                  额                                          金额
                                                                                                                       损超过
                                                                                                                       少数股
                                                                       浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                                                             东在该
                                                                                                                             子公司
                                                                                                                             年初所
                                                                                                                             有者权
                                                                                                                             益中所
                                                                                                                             享有份
                                                                                                                             额后的
                                                                                                                              余额浙江台
    佳电子                                        电子元
         控股子 浙江临              12,250,             11,228,3                                            16,089,
    信息科                   制造业               器件生                            60%         60% 是
         公司       海              000                   83.24                                             656.92
    技有限                                        产公司通过非同一控制下企业合并取得的子公司的其他说明无2、合并范围发生变更的说明合并报表范围发生变更说明无□ 适用 √ 不适用七、合并财务报表主要项目注释1、货币资金
                                                                                                                            单位: 元
                                               期末数                                                 期初数
          项目
                           外币金额           折算率         人民币金额           外币金额           折算率           人民币金额
    现金:                          --                  --              214,802.97          --              --                 208,421.90
    人民币                         --                  --              150,520.55          --              --                   95,651.50
    美元                              8,705.00 6.1787                   53,785.58           8,705.00 6.2855                     54,715.28
    日元                          18,250.00 0.062607                     1,142.58         662,490.00 0.073049                   48,394.23
    欧元                              1,161.50 8.0536                    9,354.26           1,161.50 8.3176                      9,660.89
    银行存款:                     --                  --        307,356,434.71            --              --              388,520,894.93
    人民币                         --                  --        289,808,423.25            --              --              364,970,708.39
    美元                        1,852,101.53 6.1787               11,443,729.70       2,267,126.01 6.2855                   14,250,020.54
    日元                       97,501,579.00 0.062607              6,104,281.36     127,314,070.00 0.073049                  9,300,165.50
    欧元                                  0.05 8.0536                        0.40                 0.06 8.3176                          0.50
    合计                           --                  --        307,571,237.68            --              --              388,729,316.83
                                                                      浙江水晶光电科技股份有限公司 2013 年半年度报告全文如有因抵押、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无2、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                                                                  25,474,034.99                             14,031,126.05
    合计                                                                          25,474,034.99                             14,031,126.053、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
    银行定期存款利息                   1,586,798.67                2,506,143.16              1,463,615.33                    2,629,326.50
    合计                               1,586,798.67                2,506,143.16              1,463,615.33                    2,629,326.504、应收账款(1)应收账款按种类披露
                                                                                                                            单位: 元
                                               期末数                                                   期初数
           种类                账面余额                    坏账准备                  账面余额                    坏账准备
                            金额       比例(%)          金额       比例(%)        金额        比例(%)       金额          比例(%)按组合计提坏账准备的应收账款
                        154,052,53                7,809,036.7                   120,003,5
    账龄分析法组合                             100%                       5.07%                      100% 6,059,472.97             5.05%
                               4.57                            6                    62.09
                        154,052,53                7,809,036.7                   120,003,5
    组合小计                                   100%                       5.07%                      100% 6,059,472.97             5.05%
                               4.57                            6                    62.09
                        154,052,53                7,809,036.7                   120,003,5
    合计                                      --                          --                        --       6,059,472.97        --
                               4.57                            6                    62.09应收账款种类的说明无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用
                                                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文组合中,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             151,971,930.07       98.65%       7,599,029.97      118,817,665.66          99.01%        5,940,883.28
    1 年以内小计         151,971,930.07       98.65%       7,599,029.97      118,817,665.66          99.01%        5,940,883.28
    1至2年                 2,061,141.10         1.34%        206,114.11        1,185,895.93           0.99%          118,589.59
    2至3年                    19,463.40         0.01%            3,892.68                   0.50           0%                  0.10
    合计                 154,052,534.57         --         7,809,036.76      120,003,562.09          --            6,059,472.97组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                    单位: 元
                                                                                                      占应收账款总额的比例
         单位名称            与本公司关系             金额                        年限
                                                                                                              (%)
    客户 1               非关联方                          24,532,150.51 1 年以内                                            15.92%
    客户 2               非关联方                          23,379,459.97 1 年以内                                            15.18%
    客户 3               非关联方                           7,370,410.58 1 年以内                                            4.78%
    客户 4               非关联方                           6,072,605.17 1 年以内                                            3.94%
    客户 5               非关联方                           6,051,478.00 1 年以内                                            3.93%
    合计                              --                   67,406,104.23               --                                    43.75%5、其他应收款(1)其他应收款按种类披露
                                                                                                                    单位: 元
           种类                             期末数                                             期初数
                                                                       浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                             账面余额                     坏账准备                     账面余额                       坏账准备
                          金额         比例(%)          金额     比例(%)            金额          比例(%)          金额         比例(%)单项金额重大并单项计
    提坏账准备的其他应收                                                            2,026,398.58        32.15%款按组合计提坏账准备的其他应收款
    账龄分析法组合         3,931,399.95       100%     243,920.45         6.2% 4,275,645.76             67.85%         302,503.74      7.08%
    组合小计               3,931,399.95       100%     243,920.45         6.2% 4,275,645.76              100%          302,503.74        4.8%
    合计                   3,931,399.95       --       243,920.45         --        6,302,044.34        --             302,503.74        --其他应收款种类的说明无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                         3,767,911.59 95.84%             188,395.58            3,909,017.40 91.42%                   195,450.87
    1 年以内小计                     3,767,911.59 95.84%             188,395.58            3,909,017.40 91.42%                   195,450.87
    1至2年                            118,843.20      3.02%              11,884.32             110,843.20    2.59%                  11,084.32
    2至3年                                                                                     110,140.00    2.58%                  22,028.00
    3至4年                                 1,435.16   0.04%                    430.55          102,435.16       2.4%                30,730.55
    5 年以上                              43,210.00    1.1%              43,210.00              43,210.00    1.01%                  43,210.00
    合计                             3,931,399.95      --            243,920.45            4,275,645.76         --               302,503.74组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用
                                                                    浙江水晶光电科技股份有限公司 2013 年半年度报告全文(2)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                         占其他应收款总额的比
        单位名称           与本公司关系                    金额                        年限
                                                                                                                 例(%)中华人民共和国台州海
                       非关联方                             2,220,500.00 1 年以内                                        56.48%关中华人民共和国外港海
                       非关联方                               673,477.10 1 年以内                                        17.13%关
    高远                   非关联方                               130,000.00 1 年以内                                           3.31%浙江赞宇科技股份有限
                       非关联方                               100,000.00 1 年以上                                           2.54%公司
    邱玲                   非关联方                                   68,000.00 1 年以内                                        1.73%
           合计                   --                        3,191,977.10                --                               81.19%6、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                                  51,490,898.77      98.29%                                    9,904,028.67      92.23%
    1至2年                                      222,249.60        0.43%                                     834,834.54          7.77%
    2至3年                                      671,877.06        1.28%
    合计                                      52,385,025.43      --                                       10,738,863.21      --预付款项账龄的说明无(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
    OPTORUN CO., LTD.      非关联方                             6,634,872.00 1 年以内                        预付设备款
    CORIAL S.A.S.          非关联方                             4,378,447.22 1 年以内                        预付材料款苏州斯尔特微电子有限
                       非关联方                             3,258,000.00 1 年以内                        预付设备款公司苏州赫瑞特电子专用设
                       非关联方                             3,103,668.05 1 年以内                        预付设备款备科技有限公司
                                                                         浙江水晶光电科技股份有限公司 2013 年半年度报告全文信息产业电子第十一设
    计研究院科技工程股份 非关联方                                       3,000,000.00 1 年以内                      预付工程款有限公司
    合计                                   --                          20,374,987.27               --                          --预付款项主要单位的说明无(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
    浙江星星中央空调设备有限公司                          5,000.00
    合计                                                  5,000.007、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                       68,211,276.61      253,232.79       67,958,043.82      60,887,689.38           253,232.79    60,634,456.59
    在产品                       11,485,006.48                       11,485,006.48       8,860,201.62                           8,860,201.62
    库存商品                     24,104,032.44   1,189,973.55        22,914,058.89      38,003,140.07      1,035,733.87       36,967,406.20
    委托加工物资                  1,283,510.59                        1,283,510.59          45,428.61                                45,428.61
    合计                        105,083,826.12   1,443,206.34    103,640,619.78        107,796,459.68      1,288,966.66      106,507,493.02(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                             253,232.79                                                                                   253,232.79
    库存商品                         1,035,733.87            154,239.68                                                         1,189,973.55
    合   计                          1,288,966.66            154,239.68                                                         1,443,206.34
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文8、其他流动资产
                                                                                                              单位: 元
                   项目                                 期末数                                 期初数
    待抵扣增值税进项税额                                               6,220,794.98                            9,929,759.36
    银行理财产品                                                                                                  50,000.00
                   合计                                            6,220,794.98                            9,979,759.36其他流动资产说明
    无9、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:          625,592,491.44                         18,037,581.76         67,498.00       643,562,575.20
    其中:房屋及建筑物           78,337,159.44                            526,445.56                          78,863,605.00
      运输工具                4,950,191.40                            416,711.00                           5,366,902.40
    通用设备                    104,363,504.62                          7,481,131.01                         111,844,635.63
    专用设备                    426,542,971.13                          9,244,351.25                         435,787,322.38
    其他设备                     11,398,664.85                            368,942.94         67,498.00        11,700,109.79
            --             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:          150,887,968.53                         29,743,097.73         61,761.39       180,569,304.87
    其中:房屋及建筑物           20,401,295.96                          3,110,126.51                          23,511,422.47
      运输工具                3,224,140.90                            386,825.32                           3,610,966.22
    通用设备                     25,425,715.74                          4,807,871.09                          30,233,586.83
    专用设备                     97,383,895.17                         20,646,158.23                         118,030,053.40
    其他设备                      4,452,920.76                            792,116.58         61,761.39         5,183,275.95
            --             期初账面余额                                --                               本期期末余额
    三、固定资产账面净值合计    474,704,522.91                             --                                462,993,270.33
    其中:房屋及建筑物           57,935,863.48                             --                                 55,352,182.53
      运输工具                1,726,050.50                             --                                  1,755,936.18
    通用设备                     78,937,788.88                             --                                 81,611,048.80
    专用设备                    329,159,075.96                             --                                317,757,268.98
    其他设备                      6,945,744.09                             --                                  6,516,833.84
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    四、减值准备合计              1,231,909.41                            --                                  1,231,909.41
    通用设备                        911,959.69                            --                                    911,959.69
    专用设备                        299,324.06                            --                                   299,324.06
    其他设备                         20,625.66                            --                                     20,625.66
    五、固定资产账面价值合计    473,472,613.50                            --                                461,761,360.92
    其中:房屋及建筑物           57,935,863.48                            --                                 55,352,182.53
       运输工具               1,726,050.50                            --                                  1,755,936.18
    通用设备                     78,025,829.19                            --                                 80,699,089.11
    专用设备                    328,859,751.90                            --                                317,457,944.92
    其他设备                      6,925,118.43                            --                                  6,496,208.18本期折旧额 29,743,097.73 元;本期由在建工程转入固定资产原价为 0.00 元。10、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       账面价值江西水晶光电有限公司厂区
                               20,000.00                     20,000.00工程江西水晶光电有限公司三期
                             7,833,701.96                  7,833,701.96项目精密光电薄膜元器件技改项
                             1,575,517.08                  1,575,517.08    1,468,778.46                   1,468,778.46目
    蓝宝石衬底二期项目                                                         5,434,947.59                   5,434,947.59
    新厂区工程                    838,568.72                    838,568.72       17,717.00                       17,717.00
    零星工程                                                                    160,000.00                     160,000.00
    合计                        10,267,787.76                 10,267,787.76    7,081,443.05                   7,081,443.0511、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                   49,969,084.44                                                         49,969,084.44
    土地使用权                         49,919,084.44                                                         49,919,084.44
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    专利使用权                             50,000.00                                                         50,000.00
    二、累计摊销合计                     1,399,074.30          526,980.82                                  1,926,055.12
    土地使用权                           1,369,213.38          522,814.18                                  1,892,027.56
    专利使用权                             29,860.92              4,166.64                                   34,027.56
    三、无形资产账面净值合计            48,570,010.14          -526,980.82                                48,043,029.32
    土地使用权                          48,549,871.06          -522,814.18                                48,027,056.88
    专利使用权                             20,139.08             -4,166.64                                   15,972.44
    四、减值准备合计                             0.00                   0.00                                       0.00土地使用权专利使用权
    无形资产账面价值合计                48,570,010.14          -526,980.82                                48,043,029.32
    土地使用权                          48,549,871.06          -522,814.18                                48,027,056.88
    专利使用权                             20,139.08             -4,166.64                                   15,972.44本期摊销额 526,980.82 元。12、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         其他减少的原因租入固定资产改
                     2,450,319.90      266,500.00    1,004,404.66                   1,712,415.24良支出
    合计                 2,450,319.90      266,500.00    1,004,404.66                   1,712,415.24          --长期待摊费用的说明无13、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:
    递延收益引起的可抵扣暂时性差异                                       1,016,168.44                      1,106,046.07
    应收账款坏账准备引起的可抵扣暂时性差异                               1,177,544.30                       879,340.09
    存货跌价准备引起的可抵扣暂时性差异                                     159,805.81                       121,245.89
    小计                                                                 2,353,518.55                      2,106,632.05
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文递延所得税负债:未确认递延所得税资产明细
                                                                                                                    单位: 元
                    项目                                   期末数                                期初数
    合计                                                                            0.00                                       0.00未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                    单位: 元
         年份                    期末数                     期初数                              备注
    合计                                         0.00                        0.00                       --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可抵扣差异项目
    递延收益引起的可抵扣暂时性差异                                        6,774,456.28
    应收账款坏账准备引起的可抵扣暂时性差异                                7,644,324.27
    存货跌价准备引起的可抵扣暂时性差异                                       639,223.24
    小计                                                                 15,058,003.79(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                             2,353,518.55                                2,106,632.05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
                                                                                                                           0.00递延所得税资产和递延所得税负债的说明无
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文14、资产减值准备明细
                                                                                                           单位: 元
                                                                            本期减少
            项目             期初账面余额       本期增加                                           期末账面余额
                                                                     转回              转销
    一、坏账准备                     6,361,976.71     1,690,980.50                                          8,052,957.21
    二、存货跌价准备                 1,288,966.66      154,239.68                                           1,443,206.34
    七、固定资产减值准备             1,231,909.41                                                           1,231,909.41
    十二、无形资产减值准备                  0.00               0.00                                                 0.00
    合计                             8,882,852.78     1,845,220.18                                         10,728,072.96资产减值明细情况的说明无15、其他非流动资产
                                                                                                           单位: 元
                    项目                               期末数                                 期初数
    管理应用软件预付款                                                1,487,395.18                          1,487,395.18
    合计                                                              1,487,395.18                          1,487,395.18其他非流动资产的说明无16、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                                                                                                3,600,000.00
    合计                                                                                                    3,600,000.00短期借款分类的说明
       短期借款系子公司浙江台佳电子信息科技有限公司于2013年6月5日前已全部归还中国工商银行台州市分行,故本期无余额。
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文17、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    货   款                                                            45,313,381.56                             42,198,802.37
    资产购置款                                                          6,588,074.98                             22,616,919.40
    工程款                                                              3,399,198.84                              4,541,456.29
    其   他                                                             6,779,598.05                              2,761,670.96
    合计                                                               62,080,253.43                             72,118,849.02(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
    浙江星星瑞金科技股份有限公司                                         652,860.00
    浙江星星中央空调设备有限公司                                                                                      2,000.00
    合计                                                                 652,860.00                                   2,000.0018、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    预收货款                                                               938,175.14                             1,339,283.00
    合计                                                                   938,175.14                             1,339,283.0019、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
                                13,903,638.98      30,878,457.65                    44,065,072.54              717,024.09贴和补贴
    二、职工福利费                                      1,550,441.39                     1,630,743.28               -80,301.89
    三、社会保险费                     417,630.33       3,661,006.06                     4,413,193.86              -334,557.47
    六、其他                         1,877,943.92        456,732.98                       868,602.21              1,466,074.69
                                                             浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    工会经费                        427,701.29            366,479.08                 554,700.99              239,479.38
    职工教育经费                   1,450,242.63            90,253.90                 313,901.22             1,226,595.31
    合计                          16,199,213.23        36,546,638.08               50,977,611.89            1,768,239.42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 1,466,074.69 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。应付职工薪酬预计发放时间、金额等安排无20、应交税费
                                                                                                          单位: 元
                       项目                                  期末数                            期初数
    增值税                                                                1,804,091.98                       221,289.66
    营业税                                                                                                     9,089.75
    企业所得税                                                            6,149,219.19                      8,371,000.29
    个人所得税                                                              72,216.24                        157,624.24
    城市维护建设税                                                         454,549.91                        169,630.61
    房产税                                                                 123,614.67                        123,470.62
    土地使用税                                                             198,299.93                        238,346.20
    地方水利建设基金                                                        65,336.69                         36,360.90
    残疾人就业保障金                                                        26,113.25                         15,691.52
    教育费附加                                                             194,807.12                         72,698.84
    地方教育附加                                                           129,871.41                         48,465.89
    防洪保安基金                                                            10,267.14                         12,157.87
    副食品价格调节基金                                                       8,555.95                         10,131.56
    合计                                                                  9,236,943.48                      9,485,957.95应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程无21、应付利息
                                                                                                          单位: 元
                       项目                                  期末数                            期初数
    短期借款应付利息                                                                                           6,468.00
    合计                                                                                                       6,468.00应付利息说明
       短期借款系子公司浙江台佳电子信息科技有限公司于2013年6月5日前已全部归还中国工商银行台州市分行,故本期无
                                                           浙江水晶光电科技股份有限公司 2013 年半年度报告全文应付利息。22、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
    郑萍等 59 位自然人股东                                                972,000.00
    合计                                                                  972,000.00              --应付股利的说明
    应付股利系郑萍等59位自然人的股东款于2013年5月13日已全部支付,故本期无应付股利余额。23、其他应付款(1)其他应付款情况
                                                                                                        单位: 元
                     项目                               期末数                             期初数
    押金保证金                                                           100,000.00                       100,200.00
    应付暂收款                                                           845,207.17                      1,320,207.78
    其   他                                                              333,233.78                       177,372.87
    合计                                                               1,278,440.95                      1,597,780.65(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
    台州星星置业有限公司                                                  62,424.56                       201,936.81
    星星集团有限公司                                                          4,691.08
    合计                                                                  67,115.64                       201,936.8124、其他非流动负债
                                                                                                        单位: 元
                     项目                          期末账面余额                      期初账面余额
    递延收益                                                     12,293,508.06                          12,571,179.22
    合计                                                         12,293,508.06                          12,571,179.22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
                                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文
       公司本期收到浙江省台州市椒江区技术改造财政拨付的补助共计800,000.00元,均系与资产相关的政府补助,计入递延收益。连同以前年度收到的与资产相关的政府补助,公司本期根据相关资产的预计使用期限分摊转入营业外收入科目1,077,671.16元。25、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        249,631,000.00    640,000.00    -37,500.00 125,116,750.00                   125,719,250.00 375,350,250.00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
    根据公司第三届董事会第二次会议决议、2013年第一次临时股东大会决议,公司申请通过定向增发的方式向王国亮等6名激励对象授予限制性人民币普通股(A股)增加注册资本人民币640,000.00元,增加资本公积51,712,000.00元。上述增资业经天健会计师事务所(特殊普通合伙)审验,并出具《验资报告》(天健验〔2013〕1号)。公司已于2013年1月17日办妥工商变更登记手续。
       根据激励对象自然人李清与公司签订的《股份回购协议》,李清从本公司离职,由公司回购其尚未解锁的限制性股票37,500股,回购价格为8.96元/股,根据公司2013年第二次临时股东大会决议,公司已于2013年3月25日支付了股票回购价款336,000.00元,并注销了上述回购的37,500股股票,相应减少股本37,500.00元,减少资本公积298,500.00元。上述减资业经天健会计师事务所(特殊普通合伙)审验,并出具《验资报告》(天健验〔2013〕69号)。公司已于2013年4月10日办妥工商变更登记手续。
       根据公司2012年度股东大会决议,以公司2012年末总股本25,023.35万元为基数,以资本公积每10股转增5股,相应增加股本125,116,750.00元,减少资本公积125,116,750.00元。上述出资业经天健会计师事务所(特殊普通合伙)审验,并出具《验资报告》(天健验〔2013〕170号)。公司已于2013年6月21日办妥工商变更登记手续。26、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)                  396,388,107.11             5,171,200.00           125,415,250.00     276,144,057.11
    其他资本公积                           13,780,263.73             3,947,966.34                               17,728,230.07
    合计                                  410,168,370.84             9,119,166.34           125,415,250.00    293,872,287.18资本公积说明
       1) 本期增加
    资本公积—资本溢价(股本溢价)本期增加系公司实施限制性股权激励股份支付形成, 详见本财务报表附注股份支付之说明。
       2) 本期减少
       资本公积--资本溢价(股本溢价)本期减少详见本财务报表附注合并财务报表项目注释股本之说明。
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文27、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                         53,450,744.83                                                            53,450,744.83
    合计                                 53,450,744.83                                                            53,450,744.83盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议无28、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                                                       337,468,391.18                   --
    调整后年初未分配利润                                                         337,468,391.18                   --
    加:本期归属于母公司所有者的净利润                                               56,743,539.18                --
    应付普通股股利                                                                   50,046,700.00
    期末未分配利润                                                               344,165,230.36                   --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数无29、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                                                  281,668,522.97                              236,233,003.04
    其他业务收入                                                      1,364,698.10                                     853,761.09
    营业成本                                                      178,495,306.45                              146,170,060.83
                                                         浙江水晶光电科技股份有限公司 2013 年半年度报告全文(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
    光学光电子行业               281,668,522.97           177,909,178.69       236,233,003.04         145,639,612.45
    合计                         281,668,522.97           177,909,178.69       236,233,003.04         145,639,612.45(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
    精密光电薄膜元器件           228,483,739.04           139,949,087.16       214,259,088.90         125,244,926.08
    蓝宝石 LED 衬底及其他         53,184,783.93            37,960,091.53        21,973,914.14          20,394,686.37
    合计                         281,668,522.97           177,909,178.69       236,233,003.04         145,639,612.45(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
    自营出口                     146,187,876.39            99,649,986.13       130,275,684.52          86,410,522.33
    国内销售                     135,480,646.58            78,259,192.56       105,957,318.52          59,229,090.12
    合计                         281,668,522.97           177,909,178.69       236,233,003.04         145,639,612.45(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(%)
    客户 1                                         29,497,295.51                                             10.42%
    客户 2                                         24,357,911.11                                                 8.61%
    客户 3                                         22,576,482.95                                                 7.98%
    客户 4                                         20,349,119.42                                                 7.19%
    客户 5                                         16,982,880.50                                                   6%
    合计                                          113,763,689.49                                                 40.2%营业收入的说明无
                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文30、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                  1,117,131.97               145,918.54 7%
    教育费附加                       478,770.85                 63,172.99 3%
    地方教育附加                     319,180.57                 42,115.32 2%
    营业税                            15,535.13                 27,247.06
    合计                            1,930,618.52               278,453.91           --营业税金及附加的说明无31、销售费用
                                                                                            单位: 元
                 项目                   本期发生额                         上期发生额
    差旅办公费                                              967,011.20                       1,043,812.60
    职工薪酬                                                990,461.05                        960,113.42
    运输费                                                  554,617.49                        767,686.84
    佣金                                                    225,300.99                        180,961.75
    广告费                                                   32,472.93                           1,000.00
    折旧费                                                   17,977.18                         15,476.68
    其   他                                                 378,950.64                        357,868.84
    合计                                                  3,166,791.48                       3,326,920.1332、管理费用
                                                                                            单位: 元
                 项目                   本期发生额                         上期发生额
    研究开发费用                                         13,638,516.51                      14,132,801.31
    职工薪酬                                              9,770,303.68                      11,755,291.86
    公司经费                                              4,211,052.22                       5,049,794.48
    中介及咨询服务费                                        559,554.73                       1,692,378.51
    长期资产摊销                                            526,980.82                       1,028,526.12
    各项地方税费                                            851,767.86                        607,343.09
    业务招待费                                              238,559.90                        399,970.03
    以股份支付换取的职工服务                              3,947,966.34                       3,621,930.78
                                                            浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    其   他                                                        113,049.51                                     152,564.29
    合计                                                         33,857,751.57                               38,440,600.4733、财务费用
                                                                                                               单位: 元
                 项目                        本期发生额                                     上期发生额
    利息支出                                                        55,130.91                                       1,023.75
    利息收入                                                     -3,987,251.71                               -4,816,898.60
    汇兑净损益                                                    2,812,412.86                                    -65,081.20
    金融机构手续费                                                  91,903.93                                     154,072.49
    合计                                                         -1,027,804.01                               -4,726,883.5634、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                                                       1,690,980.50                           1,507,041.49
    二、存货跌价损失                                                    154,239.68
    合计                                                               1,845,220.18                           1,507,041.4935、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                                     4,236,171.16                    1,124,696.06                 4,236,171.16
    其   他                                       329,606.37                          115.10                      329,606.37
    合计                                         4,565,777.53                    1,124,811.16                 4,565,777.53(2)政府补助明细
                                                                                                               单位: 元
               项目             本期发生额              上期发生额                              说明
                                                                                台州市财政局和台州市经济和信息
    财政专项基金                         3,158,500.00                   79,400.00 化委员会(台财企发[2012]47 号文);
                                                                                台州市财政局和台州市科学技术局
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                  (台财企发〔2012〕36 号文);江西
                                                                                  省财政厅和江西省科学技术厅(赣财
                                                                                  教指[2013]33 号)
                                                                                  详见本财务报表附注合并财务报表
    递延收益分摊转入                        1,077,671.16               1,045,296.06
                                                                                  项目注释其他非流动负债之说明
    合计                                    4,236,171.16               1,124,696.06                      --营业外收入说明无36、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
    地方水利建设基金                                        377,051.50                 274,019.17                   377,051.50
    其他                                                     21,975.88                  39,165.93                    21,975.88
    合计                                                    399,027.38                 313,185.10                   399,027.38营业外支出说明无37、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                                        11,442,694.03                       7,871,260.20
    递延所得税调整                                                            -221,434.21                           703,688.90
    合计                                                                    11,221,259.82                       8,574,949.1038、基本每股收益和稀释每股收益的计算过程
      (1) 基本每股收益的计算过程
    项 目                                             序号                         2013年1-6月
    归属于公司普通股股东的净利润                            A                                    56,743,539.18
    非经常性损益                                            B                                       3,311,465.00
    扣除非经常性损益后的归属于公司普通股股东的净利         C=A-B                                53,432,074.18润
    期初股份总数                                            D                                  249,631,000.00
    因公积金转增股本或股票股利分配等增加股份数               E                                 125,116,750.00
    发行新股或债转股等增加股份数                             F                                       640,000.00
    增加股份次月起至报告期期末的累计月数                    G                                                   5
                                                                浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    因回购等减少股份数                                       H                                     37,500.00
    减少股份次月起至报告期期末的累计月数                        I                                         3
    报告期缩股数                                                J
    报告期月份数                                             K                                            6
    发行在外的普通股加权平均数                        L=D+E+F1×G1/K                         375,262,333.33
                                                     + F2×G2/K
                                                      -H×I/K-J
    基本每股收益                                          M=A/L                                         0.15
    扣除非经常损益基本每股收益                             N=C/L                                        0.14
    (2) 稀释每股收益的计算过程
    稀释每股收益的计算过程与基本每股收益的计算过程相同。39、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
    收到的定期存款利息                                                                                     2,528,552.19
    收到各项与收益相关的政府补助                                                                               986,751.34
    收回保证金                                                                                             2,250,900.00
    收回备用金                                                                                                 213,505.87
    收代付个人所得税款                                                                                     2,318,020.06
    其    他                                                                                                   373,753.81
                                  合计                                                                 8,671,483.27收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                                                            单位: 元
                                  项目                                                  金额
    管理费用中的付现支出                                                                                   3,207,066.94
    销售费用中的付现支出                                                                                   1,334,240.52
    支付保证金                                                                                             1,894,100.00
    支付备用金                                                                                             1,450,826.41
    支代付个人所得税款                                                                                     2,318,020.06
                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    其   他                                                                                   4,065,321.90
                               合计                                                      14,269,575.83支付的其他与经营活动有关的现金说明无(3)收到的其他与投资活动有关的现金
                                                                                             单位: 元
                               项目                                       金额
    收到与资产相关的政府补助                                                                    800,000.00
                               合计                                                         800,000.00收到的其他与投资活动有关的现金说明无(4)支付的其他与筹资活动有关的现金
                                                                                             单位: 元
                               项目                                       金额
    代缴职工接受股权激励应交的个人所得税                                                        336,000.00
    支付代管股权激励分红款                                                                      972,000.00
                               合计                                                       1,308,000.00支付的其他与筹资活动有关的现金说明无40、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                                                    57,710,827.21                  44,327,247.82
    加:资产减值准备                                           1,845,220.18                   1,507,041.49
    固定资产折旧、油气资产折耗、生产性生物资产折旧            29,743,097.73                  18,673,576.04
    无形资产摊销                                                526,980.82                      186,069.96
    长期待摊费用摊销                                            637,143.17                      634,066.51
    财务费用(收益以“-”号填列)                              -888,922.01                  -1,674,603.34
    递延所得税资产减少(增加以“-”号填列)                    -246,886.50                     703,688.90
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    存货的减少(增加以“-”号填列)                                           2,866,130.94                    -1,497,509.23
    经营性应收项目的减少(增加以“-”号填列)                               -22,182,466.59                   -47,531,995.35
    经营性应付项目的增加(减少以“-”号填列)                               -41,006,404.91                    22,113,256.04
    经营活动产生的现金流量净额                                                29,004,720.04                    37,440,838.84
    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                                                           307,571,237.68                   390,075,389.81
    减:现金的期初余额                                                       388,729,316.83                   511,965,120.33
    现金及现金等价物净增加额                                                 -81,158,079.15                  -121,889,730.52(2)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                                                                 307,571,237.68                   388,729,316.83
    其中:库存现金                                                              150,520.55                       208,421.90
    可随时用于支付的银行存款                                            307,420,717.13                   388,520,894.93
    三、期末现金及现金等价物余额                                             307,571,237.68                   388,729,316.83现金流量表补充资料的说明无八、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                                   法定代表                           本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型     注册地               业务性质 注册资本
    称                                        人                             持股比例 表决权比 终控制方         代码
                                                                                (%)       例(%)
                                浙江省台
    星星集团                        州市椒江                       27,800 万                                     72004401-
           控股股东 有限公司               叶仙玉     制造业                    27.03%    27.03% 叶仙玉
    有限公司                        区洪西路                       元                                            X
                                1号本企业的母公司情况的说明无2、本企业的子公司情况
    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    持股比例 表决权比例 组织机构代
                                                               浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                                                                           (%)           (%)               码浙江晶景光
             控股子公司 有限公司   浙江杭州   林敏         制造业          24,000,000       72.74%       72.74% 689053187电有限公司
    江西水晶光                                                                                                           58161750-
             控股子公司 有限公司   江西鹰潭   盛永江       制造业          60,000,000           100%          100%
    电有限公司                                                                                                           X浙江台佳电
    子信息科技 控股子公司 有限公司     浙江临海   王平         制造业          12,250,000           60%           60% 75194924-1有限公司3、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
    浙江星星中央空调设备有限公司          第一大股东之控股子公司                      73685294-3
    台州星星置业有限公司                  第一大股东之控股子公司                      72721832-6
    浙江星星便洁宝有限公司                第一大股东之控股子公司                      72004408-7
                                      第一大股东星星集团有限公司实际控制
    浙江星星瑞金科技股份有限公司                                                      75490663-4
                                      人叶仙玉控制之公司本企业的其他关联方情况的说明无4、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(%)浙江星星中央空调
                    设备                市场价                                                          460,000.00         1.83%设备有限公司浙江星星瑞金科技
                    辅料                市场价                       558,000.00         0.57%股份有限公司出售商品、提供劳务情况表
                                                                                                                         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(%)
                                                                   浙江水晶光电科技股份有限公司 2013 年半年度报告全文浙江星星便洁宝有
                      电费                  市场价                       29,044.62        0.29%            50,344.00     0.53%限公司浙江星星瑞金科技
                      辅料                  市场价股份有限公司(2)关联租赁情况公司出租情况表
                                                                                                                       单位: 元
                                                                                             租赁收益定价依 本报告期确认的
    出租方名称          承租方名称     租赁资产种类         租赁起始日         租赁终止日
                                                                                                     据          租赁收益公司承租情况表
                                                                                                                       单位: 元
                                                                                                              本报告期确认的
    出租方名称          承租方名称     租赁资产种类         租赁起始日         租赁终止日      租赁费定价依据
                                                                                                                  租赁费
                                                                                            市场价为租赁费
    台州星星置业有                      A16、A17 号厂房 2013 年 01 月 01 2014 年 12 月 31
                    本公司                                                                  每平方米 13 元/        646,694.88
    限公司                              等               日                 日
                                                                                            月关联租赁情况说明
    (1)根据公司与关联方星星集团有限公司《物业管理服务合同》,公司2013年1-6月应付厂房物业管理费为295,790.44元,上年同期数为362,079.72元,其中A5、A6号厂房物业管理服务费192,333.84元,上年同期数为192,333.84元;A16、A17号厂房物业管理服务费为95232.12元,上年同期为166,212.48元。
    (2)根据公司与关联方台州星星置业有限公司签订的《宿舍租赁合同》,公司2013年1-6月应付台州星星置业有限公司后勤服务费412,249.20元,上年同期数为295,852.68元。5、关联方应收应付款项上市公司应收关联方款项
                                                                                                                       单位: 元
                                                                 期末                                     期初
         项目名称                  关联方
                                                     账面余额           坏账准备              账面余额           坏账准备上市公司应付关联方款项
                                                                                                                       单位: 元
             项目名称                          关联方                         期末金额                     期初金额
                                     浙江星星中央空调设备有限
    预付账款                                                                                  5,000.00
                                     公司
                                     浙江星星瑞金科技股份有限
    应付账款                                                                             652,860.00
                                     公司
                                     浙江星星中央空调设备有限
    应付账款                                                                                                               2,000.00
                                     公司
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    其他应付款                       台州星星置业有限公司                         62,424.56                  201,936.81
    其他应付款                       星星集团有限公司                              4,691.08九、股份支付1、股份支付总体情况
                                                                                                          单位: 元股份支付情况的说明
    根据2010 年12月22日公司召开的第二次临时股东大会审议通过的《浙江水晶光电科技股份有限公司限制性股票激励计划(草案)第二次修订稿》公司授予激励对象限制性股票293 万股,每股行权价格17.92 元,授予日为2011年3 月18日,上市日期为2011年4月6日。
    根据董事会三届二次会议决议,向王国亮等6名激励对象授予预留限制性股票64万股,每股面值1元,行权价格为9.08元,授予日为2012年12月18日。
    根据激励对象自然人黄宇与公司签订的《股份回购协议》,黄宇从本公司离职,由公司回购其尚未解锁的限制性股票75,000股,回购价格为8.96元/股,根据公司2012年第三次临时股东大会决议,公司已于2012年8月20日支付了股票回购价款672,000.00元,并注销了上述回购的75,000股股票
    根据激励对象自然人李清与公司签订的《股份回购协议》,李清从本公司离职,由公司回购其尚未解锁的限制性股票37,500股,回购价格为8.96元/股,根据公司2013年第二次临时股东大会决议,公司已于2013年3月25日支付了股票回购价款336,000.00元,并注销了上述回购的37,500股股票。2、以权益结算的股份支付情况
                                                                                                          单位: 元
    授予日权益工具公允价值的确定方法                         根据布莱克-斯科尔模型来计算期权的理论价值。
                                                         2013 年 3 月 25 日,激励对象自然人李清从本公司离职,公司
                                                         回购其持有的限制性股票 37,500 股,在 2012 年 12 月 31 日确对可行权权益工具数量的最佳估计的确定方法
                                                         定可行权权益工具数量时扣除其尚未解锁的限制性股票
                                                         37,500 股。
    本期估计与上期估计有重大差异的原因                       无
    资本公积中以权益结算的股份支付的累计金额                                                              16,606,456.07
    以权益结算的股份支付确认的费用总额                                                                    28,771,015.73以权益结算的股份支付的说明无3、以股份支付服务情况
                                                                                                          单位: 元
    以股份支付换取的职工服务总额                                           本期计算权益工具成本 3,947,966.34 元[注][注]:公司 2011 年 3 月 18 日授予的限制性股票和 2012 年 12 月 18 日授予的限制性股票,本期应分摊的以股份支付换取的职工服务总额 3,947,966.34 元,记入管理费用科目,累计计入为 16,606,456.07 元,本报告期计入管理费用 3,947,966.34 元,同
                                                                     浙江水晶光电科技股份有限公司 2013 年半年度报告全文时本报告期计入资本公积 3,947,966.34 元。十、其他重要事项1、外币金融资产和外币金融负债
                                                                                                                          单位: 元
                                             本期公允价值变动 计入权益的累计公
           项目             期初金额                                                   本期计提的减值                 期末金额
                                                   损益               允价值变动金融资产
    3.贷款和应收款               62,944,332.89                                                       -516,856.93          52,607,194.29
    金融资产小计                 62,944,332.89                                                       -516,856.93          52,607,194.29
    金融负债                     19,500,480.51                                                                            19,139,025.682、其他
    1.截至2013年6月30日,母公司星星集团有限公司将其所持有公司81,031,880股股份用于其借款质押,占公司总股本的21.59%。
    2.公司于2013年1月30日起诉亚威朗光电(中国)有限公司异常货款诉讼,经双方达成调解,浙江海盐县人民法院于2013年3月13日出具民事调解书,判决亚威朗在2013年4月30日前付清1209949.27元。由于亚威朗未在规定的时间内支付货款及违约金,公司于2013年5月17日向海盐县人民法院申请强制执行,目前处于执行阶段。十一、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                          单位: 元
                                             期末数                                                期初数
                              账面余额                 坏账准备                    账面余额                     坏账准备
           种类
                                         比例                        比例                       比例                          比例
                            金额                      金额                      金额                           金额
                                         (%)                         (%)                        (%)                           (%)按组合计提坏账准备的应收账款
                                         97.48
    账龄分析法组合          145,611,554.78             7,336,367.74      5.04% 116,006,146.33 96.69%            5,810,528.07      5.01%
                                             %
    其他组合                  3,763,176.21 2.52%                                  3,966,722.43      3.31%
    组合小计                149,374,730.99 100%        7,336,367.74      5.04% 119,972,868.76       100%        5,810,528.07      4.84%
    合计                    149,374,730.99 --          7,336,367.74 --          119,972,868.76 --               5,810,528.07 --应收账款种类的说明
                                                                        浙江水晶光电科技股份有限公司 2013 年半年度报告全文无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                              单位: 元
                                 期末数                                                        期初数
                      账面余额                                                     账面余额
    账龄
                                           比例         坏账准备                                          比例          坏账准备
                    金额                                                         金额
                                           (%)                                                            (%)1 年以内
    其中:         --                     --           --                   --                           --            --
    1 年以内             144,495,754.78 99.23%               7,224,787.74             115,801,731.22 99.82%                   5,790,086.561 年以内小
                     144,495,754.78 99.23%               7,224,787.74             115,801,731.22 99.82%                   5,790,086.56计
    1至2年                 1,115,800.00        0.77%          111,580.00                    204,415.11        0.18%               20,441.51
    合计                 145,611,554.78         --           7,336,367.74             116,006,146.33           --             5,810,528.07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
                                                                                                                              单位: 元
         组合名称          账面余额                                                坏账准备
                                                  对应收本公司合并财务报表范围内各公司之间的款项不计提坏账准备,对有
    其他组合                      3,763,176.21 客观证据表明可能发生了减值的合并范围内应收款项,单独进行减值测试,
                                                  根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。
    合计                          3,763,176.21期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
                                                                                                                占应收账款总额的比例
         单位名称          与本公司关系                      金额                       年限
                                                                                                                        (%)
    客户 1               非关联方                                 24,532,150.51 1 年以内                                            16.42%
    客户 2               非关联方                                 23,379,459.97 1 年以内                                            15.65%
    客户 3               非关联方                                   7,370,410.58 1 年以内                                            4.93%
                                                                   浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    客户 4                 非关联方                              6,072,605.17 1 年以内                                          4.07%
    客户 5                 非关联方                              6,051,478.00 1 年以内                                          4.05%
           合计                    --                       67,406,104.23                --                               45.12%(3)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(%)
    浙江晶景光电有限公司       控股子公司                                              3,763,176.21                             2.52%
             合计                            --                                    3,763,176.21                             2.52%(4)不符合终止确认条件的应收账款的转移金额为 0.00 元。2、其他应收款(1)其他应收款
                                                                                                                        单位: 元
                                                   期末数                                              期初数
                                  账面余额                   坏账准备                   账面余额                 坏账准备
            种类
                                                  比例                  比例                         比例                   比例
                                  金额                      金额                       金额                     金额
                                                  (%)                   (%)                          (%)                     (%)
    单项金额重大并单项计提                                                                               31.33
                                                                                     2,026,398.58
    坏账准备的其他应收款                                                                                    %按组合计提坏账准备的其他应收款
                                                  73.16                                              59.69
    账龄分析法组合                3,646,305.84                  229,306.95 6.29%         3,860,120.30               255,768.68 6.63%
                                                     %                                                  %
                                                  26.84
    其他组合                      1,337,731.68                                             580,518.06 8.98%
                                                     %
                                                                                                     68.67
    组合小计                      4,984,037.52 100%             229,306.95 6.29%         4,440,638.36               255,768.68 5.07%
                                                                                                        %
    合计                          4,984,037.52 --               229,306.95 --            6,467,036.94 --            255,768.68 --其他应收款种类的说明无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
                                                                        浙江水晶光电科技股份有限公司 2013 年半年度报告全文√ 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                3,484,252.64 95.56%                 174,212.63              3,602,927.10 93.34%                     180,146.36
    1 年以内小计            3,484,252.64 95.56%                 174,212.63              3,602,927.10 93.34%                     180,146.36
    1至2年                    118,843.20        3.26%            11,884.32               103,843.20           2.69%              10,384.32
    2至3年                                                                               110,140.00           2.85%              22,028.00
    5 年以上                   43,210.00        1.18%            43,210.00                   43,210.00        1.12%              43,210.00
    合计                    3,646,305.84         --             229,306.95              3,860,120.30           --               255,768.68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
                                                   对应收本公司合并财务报表范围内各公司之间的款项不计提坏账准备,对有
    其他组合                      1,337,731.68 客观证据表明可能发生了减值的合并范围内应收款项,单独进行减值测试,
                                                   根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。
    合计                          1,337,731.68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)其他应收款金额前五名单位情况
                                                                                                                             单位: 元
                                                                                                                 占其他应收款总额的比
         单位名称          与本公司关系                      金额                         年限
                                                                                                                        例(%)中华人民共和国台州海
                       非关联方                                2,220,500.00 1 年以内                                            44.55%关
    杭州晶景光电有限公司 关联方                                    1,302,760.08 1 年以内                                            26.14%中华人民共和国外港海
                       非关联方                                     673,477.10 1 年以内                                         13.51%关
                                                                         浙江水晶光电科技股份有限公司 2013 年半年度报告全文
    高   远                  非关联方                                    130,000.00 1 年以内                                         2.61%浙江赞宇科技股份有限
                         非关联方                                    100,000.00 1 年以内                                         2.01%公司
           合计                     --                              4,426,737.18                --                              88.82%(3)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(%)
    浙江晶景光电有限公司          控股子公司                                                  1,302,760.08                          26.14%
             合计                             --                                          1,302,760.08                          26.14%(4)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。3、长期股权投资
                                                                                                                               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
                                                                                               说明浙江晶景
                      17,457,60 17,457,60               17,457,60
    光电有限 成本法                                                       72.74%       72.74%
                           0.00      0.00                    0.00公司浙江台佳
    电子信息              11,228,38 11,228,38               11,228,38
           成本法                                                        60%          60%
    科技有限                   3.24      3.24                    3.24公司江西水晶
                      170,000,0 170,000,0               170,000,0
    光电有限 成本法                                                         100%         100%
                         00.00      00.00                  00.00公司
                      198,685,9 198,685,9               198,685,9
    合计          --                                                        --          --           --
                         83.24      83.24                  83.24长期股权投资的说明无
                                                        浙江水晶光电科技股份有限公司 2013 年半年度报告全文4、营业收入和营业成本(1)营业收入
                                                                                                    单位: 元
              项目                    本期发生额                                  上期发生额
    主营业务收入                                       270,649,926.09                              238,496,046.13
    其他业务收入                                         6,623,735.08                                7,792,368.35
    合计                                               277,273,661.17                              246,288,414.48
    营业成本                                           195,942,615.17                              168,952,500.03(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
    光学光电子行业             270,649,926.09          189,786,399.20       238,496,046.13         161,769,477.59
    合计                       270,649,926.09          189,786,399.20       238,496,046.13         161,769,477.59(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
    精密光电薄膜元器件         222,413,491.08          156,066,631.30       218,021,479.02         142,661,857.67
    蓝宝石 LED 衬底及其他       48,236,435.01           33,719,767.90        20,474,567.11          19,107,619.92
    合计                       270,649,926.09          189,786,399.20       238,496,046.13         161,769,477.59(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
    自营出口                   139,237,618.80           95,207,063.92       130,275,684.52          86,404,430.19
    国内销售                   131,412,307.29           94,579,335.28       108,220,361.61          75,365,047.40
    合计                       270,649,926.09          189,786,399.20       238,496,046.13         161,769,477.59
                                                 浙江水晶光电科技股份有限公司 2013 年半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                     单位: 元
                                                                                     占公司全部营业收入的
                        客户名称                      营业收入总额
                                                                                           比例(%)
    客户 1                                                              29,497,295.51                      10.64%
    客户 2                                                               24,357,911.11                      8.78%
    客户 3                                                              22,576,482.95                       8.14%
    客户 4                                                               20,349,119.42                      7.34%
    客户 5                                                              16,982,880.50                       6.12%
    合计                                                               113,763,689.49                      41.02%营业收入的说明无5、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                                                          47,661,621.62                    39,901,333.00
    加:资产减值准备                                                 1,499,377.94                     1,437,604.75
    固定资产折旧、油气资产折耗、生产性生物资产折旧                  22,774,892.00                    18,053,112.74
    无形资产摊销                                                      393,091.26                        62,106.60
    长期待摊费用摊销                                                  611,466.58                       560,416.85
    财务费用(收益以“-”号填列)                                  -1,022,142.57                    -1,109,615.43
    递延所得税资产减少(增加以“-”号填列)                          -138,998.32                      705,383.72
    存货的减少(增加以“-”号填列)                                 7,923,267.80                     2,980,070.68
    经营性应收项目的减少(增加以“-”号填列)                  -23,704,989.09                   -31,596,510.40
    经营性应付项目的增加(减少以“-”号填列)                  -24,441,594.94                        9,975,726.85
    经营活动产生的现金流量净额                                      31,555,992.28                    40,969,629.36
    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                                             272,952,962.68                   342,564,482.46
    减:现金的期初余额                                         323,267,099.33                   483,772,515.73
    现金及现金等价物净增加额                                    -50,314,136.65                 -141,208,033.27
                                                            浙江水晶光电科技股份有限公司 2013 年半年度报告全文十二、补充资料1、当期非经常性损益明细表
                                                                                                             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                                  详见本财务报表附注五合并财
                                                                         4,236,171.16
    一标准定额或定量享受的政府补助除外)                                                    务报表项目营业外收入注释
    除上述各项之外的其他营业外收入和支出                                       -69,421.01
    减:所得税影响额                                                          862,543.45
    少数股东权益影响额(税后)                                             -7,258.30
    合计                                                                     3,311,465.00               --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2、境内外会计准则下会计数据差异(1)同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             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                    56,743,539.18          43,427,641.84        1,066,838,512.37       1,050,718,506.85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照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             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                    56,743,539.18          43,427,641.84        1,066,838,512.37       1,050,718,506.85按境外会计准则调整的项目及金额无3、净资产收益率及每股收益
                                                                                                              单位:元
                                                              浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                           加权平均净资产收益率                        每股收益
                 报告期利润
                                                     (%)              基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                                  5.27%                    0.15                      0.15扣除非经常性损益后归属于公司普通股股东
                                                              4.96%                    0.14                      0.14的净利润4、公司主要会计报表项目的异常情况及原因的说明
    资产负债表项目          期末数           期初数             变动幅度                  变动原因说明
                                                                        主要系公司期末未到期的应收票据增加所
    应收票据           25,474,034.99    14,031,126.05        81.55%
                                                                        致。
    预付款项           52,385,025.43    10,738,863.21        387.81%        主要系预付长期资产购置款增加所致。
    应收利息           2,629,326.50     1,586,798.67         65.70%         主要系期末银行定期存款增加所致。
    其他应收款         3,687,479.50     5,999,540.60         -38.54%        主要系应退出口退税款减少所致。
    其他流动资产       6,220,794.98     9,979,759.36         -37.67%        主要系待抵扣增值税进项税额减少所致。
                                                                        主要系本期江西水晶光电有限公司增加三
    在建工程           10,267,787.76    7,081,443.05         45.00%
                                                                        期项目设备投入所致。
    长期待摊费用       1,712,415.24     2,450,319.90         -30.11%        主要系经营租入厂房装修摊销导致减少。
                                                                        主要系子公司浙江台佳电子信息科技有限
    短期借款                            3,600,000.00         -100.00%
                                                                        公司本期全部归还银行借款所致。
                                                                        主要系支付上年度计提的员工年度绩效所
    应付职工薪酬      1,768,239.42     16,199,213.23        -89.08%
                                                                        致。
                                                                        主要系子公司浙江台佳电子信息科技有限
    应付利息                            6,468.00             -100.00%       公司本期已全部归还银行借款,无需计提应
                                                                        付利息。
    应付股利                            972,000.00           -100.00%       主要系本期支付代管股权激励分红款所致。
                                                                        主要系公司本期以资本公积每10股转增5
    股本               375,350,250.00   249,631,000.00       50.36%
                                                                        股,增加股本所致。
    利润表项目         本期数           上年同期数           变动幅度                      变动原因说明
    营业税金及附加     1,930,618.52     278,453.91           593.34%        主要系公司本期应交流转税增加所致。
                                                                        主要系公司本期银行利息收入减少以及汇
    财务费用           -1,027,804.01    -4,726,883.56        78.26%
                                                                        兑净损失增加所致。
                                                                        主要系子公司江西水晶光电有限公司本期
    营业外收入         4,565,777.53     1,124,811.16         305.92%
                                                                        收到政府补助资金增加所致。
                                                                        主要系公司本期利润总额增加计提的所得
    所得税费用         11,221,259.82    8,574,949.10         30.86%
                                                                        税费用增加所致。
                                                          浙江水晶光电科技股份有限公司 2013 年半年度报告全文
                                    第九节 备查文件目录一、载有董事长林敏先生签名的2013年半年度报告文件原件;二、载有法定代表人林敏先生、主管会计工作负责人郑萍女士、会计机构负责人郑萍女士签名并盖章的财务报告文本;三、报告期内在中国证监会指定信息披露载体上公开披露过的所有公司文件的正本及公告的原稿;四、其他相关资料;五、以上备查文件的备置地点:公司董事会办公室。
                                                                               浙江水晶光电科技股份有限公司
                                                                                         董事长:林敏
                                                                                  二○一三年八月二十二日