水晶光电(002273)公告正文

水晶光电:2014年半年度报告

公告日期:2014-08-27

                           浙江水晶光电科技股份有限公司 2014 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)
       2014年半年度报告
            证券简称:水晶光电
            证券代码:002273
            披露时间:2014年8月27日
                                     浙江水晶光电科技股份有限公司 2014 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 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 2第一节重要提示、目录和释义 ......................................................................................................... 5第二节公司简介 ................................................................................................................................. 7第三节会计数据和财务指标摘要 ..................................................................................................... 9第四节董事会报告 ........................................................................................................................... 22第五节重要事项 ............................................................................................................................... 30第六节股份变动及股东情况 ........................................................................................................... 34第七节优先股相关情况 ................................................................................................................... 34第八节董事、监事、高级管理人员情况 ....................................................................................... 35第九节财务报告 ............................................................................................................................... 37第十节备查文件目录 ..................................................................................................................... 127
                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                 释义
               释义项   指                                 释义内容
    《公司法》              指   《中华人民共和国公司法》
    《证券法》              指   《中华人民共和国证券法》
    证监会                  指   中国证券监督管理委员会
    深交所                  指   深圳证券交易所
    公司、本公司            指   浙江水晶光电科技股份有限公司
    晶景光电                指   浙江晶景光电有限公司
    台佳电子                指   浙江台佳电子信息科技有限公司
    江西水晶                指   江西水晶光电有限公司
    方远集团                指   浙江方远控股集团有限公司
    夜视丽                  指   浙江方远夜视丽反光材料有限公司
    仙居夜视丽              指   台州方远反光材料有限公司
    PSS                     指   蓝宝石图形化衬底(patterned sapphire substrate)
    OLPF                    指   光学低通滤波器
    IRCF、滤片              指   红外截止滤光片
    组立件                  指   红外截止滤光片组立件
    公司章程                指   浙江水晶光电科技股份有限公司章程
    元、万元                指   人民币元、人民币万元
    报告期                  指   2014 年 1 月 1 日至 2014 年 6 月 30 日
                                                                浙江水晶光电科技股份有限公司 2014 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                                  刘辉
                                     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                                 0571-89775695、0576-88038738            0571-89775694
    传真                                 0571-89775688,0576-88038266            0571-89775688
    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、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
                                                             浙江水晶光电科技股份有限公司 2014 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                   上年同期               本报告期比上年同期增减
    营业收入(元)                                435,450,499.27               283,033,221.07                    53.85%
    归属于上市公司股东的净利润(元)               82,259,380.85                56,743,539.18                    44.97%归属于上市公司股东的扣除非经常性损
                                               77,492,976.31                53,432,074.18                    45.03%益的净利润(元)
    经营活动产生的现金流量净额(元)               26,174,340.31                29,004,720.04                    -9.76%
    基本每股收益(元/股)                                     0.22                        0.15                   46.67%
    稀释每股收益(元/股)                                     0.22                        0.15                   46.67%
    加权平均净资产收益率                                     7.13%                      5.27%                     1.86%
                                                                                             本报告期末比上年度末增
                                          本报告期末                  上年度末
                                                                                                       减
    总资产(元)                                 1,569,679,882.93             1,247,038,033.73                   25.87%
    归属于上市公司股东的净资产(元)             1,361,028,881.57             1,121,998,560.03                   21.30%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□ 适用 √ 不适用公司报告期不存在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。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□ 适用 √ 不适用公司报告期不存在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。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                            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                6,410,775.42
                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                   -461,925.63
    减:所得税影响额                                                      1,180,728.24
    少数股东权益影响额(税后)                                            1,717.01
    合计                                                                  4,766,404.54             --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 √ 不适用公司报告期不存在将根据《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、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                         第四节董事会报告一、概述
       2014年上半年,公司根据年度经营方针,通过战略的有效实施、产业布局的稳步推进以及基础管理的强化,半年度取得了良好的经营业绩。报告期内,公司实现营业收入435,450,499.27元,较去年同期增长53.85%;实现营业利润92,145,246.76元,较去年同期增长42.28%;归属于上市公司股东的净利润82,259,380.85元,较去年同期增长44.97%。
       1、业务方面
       光学业务:随着移动支付和4G推广,高端智能终端实现快速发展,带动国内智能手机组立件,尤其是蓝玻璃组立件的快速发展,实现公司手机相关产品的大幅增长;在数码相机市场方面,虽然行业还处于下滑态势,但降幅收窄,尤其是公司在国际大公司市场的渗透,下半年数码相机份额有望得到提升。
       蓝宝石业务:LED行业的快速增长,带动蓝宝石衬底业务快速发展,上半年公司该业务保持了快速发展的势头,同比上年实现大幅增长。
       反光材料业务:随着服装等民用反光织物国内外市场的快速增长,上半年公司反光材料业务发展良好,销售和盈利能力大幅提升,远超年初预期。
       微显示业务:尽管该产业尚未产业化,但在汽车显示、视频眼镜、智能手表、超短焦投影等产业均得到国内外著名企业高度重视和大力研发推进,公司也在积极推进配套业务的研发工作,公司对该业务发展充满信心。
       2、战略突破方面
    上半年,公司仍围绕“同心多元化”进行战略布局,重点在智能手机相关产品的扩容;蓝宝石产业链的打造;微棱镜产品、车牌膜等中高端反光材料的研发和产业化推进;以及微显示组件和配套光学零部件在新技术、新市场、新应用领域的研发等方面进行战略的布局与实施,目前各项工作有序展开。二、主营业务分析概述
    报告期内,公司主营业务实现53.85%的增长,主要是因为公司光学、蓝宝石和反光材料等业务均实现了快速稳定发展。公司传统光学业务销售同比增长38.28%,在公司营业收入的占比由81.12%下降至72.72%,比重下降明显,业务集中度高的风险得到一定改善;公司蓝宝石业务同比增长60%以上,占主营业务收入比重近20%;2014年5月,公司完成对夜视丽的收购,反光材料业务5至6月的财务数据纳入公司报表,贡献销售3184.59万元,占公司上半年主营业务收入的7.3%。蓝宝石衬底和组立件产品销售的快速增长,大大提升了公司的内销比重,公司外销比重由上年同期的51.9%下降为30.17%。上半年公司持续推动基础经营管理,有效提升产品良率,控制成本和各项费用,在调整公司产品和业务结构的同时,实现了良好的效益。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
                                                                                              主要系本期智能手机配
                                                                                              套的组立件和蓝宝石
    营业收入                       435,450,499.27        283,033,221.07                  53.85%
                                                                                              LED 衬底等产品销售额
                                                                                              增加所致
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                             主要系本期销售额增加
    营业成本                       288,690,329.73        178,495,306.45                61.74%
                                                                                             相应的成本增加所致
                                                                                             主要系本期销售规模扩
    销售费用                          6,199,374.19         3,166,791.48                95.76% 大,相应的人员、运费增
                                                                                             加所致
    管理费用                        42,875,641.82         33,857,751.57                26.63%
                                                                                             主要系本期汇兑净损失
    财务费用                         -1,541,058.07         -1,027,804.01               -49.94%
                                                                                             减少所致
    所得税费用                      14,439,877.63         11,221,259.82                28.68%
    研发投入                        15,990,130.85         13,638,516.51                17.24%经营活动产生的现金流
                                26,174,340.31         29,004,720.04                 -9.76%量净额
                                                                                             主要系本期支付浙江方
                                                                                             远夜视丽反光材料有限
    投资活动产生的现金流                                                                         公司股东的并购资金,
                               -231,505,784.80        -60,927,286.79              -279.97%
    量净额                                                                                       扩产项目固定资产投资
                                                                                             增加以及新厂区土地投
                                                                                             资所致
    筹资活动产生的现金流                                                                         主要系本期向银行借款
                                16,143,729.81         -49,235,512.40              132.79%
    量净额                                                                                       所致。
    现金及现金等价物净增                                                                         主要是公司投资和销售
                               -189,187,714.68        -81,158,079.15              -133.11%
    加额                                                                                         增加所致公司报告期利润构成或利润来源发生重大变动
    由于2014年5月15日公司收购了夜视丽100%股权完成工商变更,夜视丽相关财务数据纳入公司合并报表。夜视丽的5-6月份的净利润5,369,355.4元纳入到公司合并报表。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“坚持战略突破不动摇,强化基础管理不放松,狠抓市场,严控成本,重回成长轨道” 经营计划,深耕光学和蓝宝石衬底产业,推动完成对夜视丽项目的并购,通过产业链延伸和产品结构的优化调整,实现公司规模扩张和效益提升,报告期内公司经营业绩实现预定目标,战略突破的各项工作推进顺利,基础管理和集团化管控工作成效显著,较好完成了公司年初的经营目标营业收入和净利润的30%-60%的双增长。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
                                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    光学光电子行业      402,569,556.42    266,811,970.42           33.72%           42.92%          49.97%         -3.12%
    反光材料行业         31,845,919.96     21,219,719.50           33.37%
    合计                434,415,476.40    288,031,689.90           33.70%           54.23%          61.90%         -3.14%分产品精密光电薄膜元
                    315,942,599.13    204,699,825.10           35.21%           38.28%          46.27%         -3.54%器件蓝宝石 LED 衬底
                     86,626,957.29     62,112,145.32           28.30%           62.88%          63.62%         -0.33%及其他
    反光材料             31,845,919.96     21,219,719.50           33.37%分地区
    自营出口            131,084,101.03     90,040,484.13           31.31%          -10.33%          -9.64%         -0.52%
    国内销售            303,331,375.35    197,991,205.79           34.73%          123.89%         152.99%         -7.51%四、核心竞争力分析
       公司各业务板块能在细分行内突颖而出,能成为国际知名企业或行业龙头企业的主要配套供应商。主要核心竞争力表现在:
       技术优势:公司通过几十年的技术和经验的积累,拥有精密光学冷加工技术、硬质材料加工技术、精密薄膜技术、半导体加工技术、半导体洁净技术、微显示光机设计、涂覆、植珠技术等多科学的核心技术,为公司技术创新提供支撑。
       产品结构丰富:公司以自身成熟的光学制造技术为依托,利用技术延伸相继涉入蓝宝石LED衬底、微型显示和反光材料等多业务板块,业务结构合理,产品丰富,企业抗风险能力强。
       客户优质:凭借品质与价格优势,公司各产品均在各细分行业中拥有高端客户资源,形成了良好的竞争优势。
       成本控制能力强:公司通过多年来推进的精益化生产管理的提升,技术、工艺的不断创新与改进,成本控制能力强,能够保持一定的毛利率水平。五、投资状况分析1、对外股权投资情况(1)对外投资情况√ 适用 □ 不适用
                                                        对外投资情况
           报告期投资额(元)                      上年同期投资额(元)                         变动幅度
                           264,380,000.00                                     0.00
                                                       被投资公司情况
                公司名称                                  主要业务                   上市公司占被投资公司权益比例
    浙江台佳电子信息科技有限公司                电子元器件生产和销售                                               80.00%
    浙江方远夜视丽反光材料有限公司              反光材料的生产和销售                                              100.00%
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况□ 适用 √ 不适用公司报告期不存在委托理财。(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                 单位:万元
    募集资金总额                                                                                      38,701.83
    报告期投入募集资金总额                                                                             8,457.44
    已累计投入募集资金总额                                                                            39,000.81
    报告期内变更用途的募集资金总额                                                                           0
    累计变更用途的募集资金总额                                                                               0
    累计变更用途的募集资金总额比例                                                                       0.00%
                                         募集资金总体使用情况说明
    (1)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
                                                                    浙江水晶光电科技股份有限公司 2014 年半年度报告全文万元,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。截止2013年底,募投项目合计投资30,543.37万元,2014年上半年新增投资1,007.7万元,总计投资31551.07万元,投资进度为101.78%,已完成投资。募投资金利息结余50.03万元,拟用于补充公司流动资金。
       (2)经中国证券监督管理委员会《关于核准浙江水晶光电科技股份有限公司向浙江方远控股集团有限公司等发行股份购买产并募集配套资金的批复》(证监许可[2014]418号)核准,公司向浙江方远控股集团有限公司等8名交易对象发行股份购买浙江方远夜视丽反光材料有限公司100%股权,同时向特定投资者发行股份募集配套资金不超过8,333.33万元。公司实际募集配套资金8,333.33万元,扣除发行费用883.6万元后,募集资金净额为7449.73万元。2014年6月16日,公司收到上述配套融资募集资金,并对预先支付的自筹资金进行置换,置换募集资金净额为7449.73万元,已完成投资。募投资金利息结余0.22万元,拟用于补充公司流动资金。(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                      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
                                                                                       2013 年精密光电薄膜元器件
                      是           30,000 29,024.02     821.02     29,564 101.86% 12 月 31         2,887.84           否技改项目
                                                                                       日
                                                                                       2013 年年产 600 万片蓝宝石
                      是           32,500                                              12 月 31                       否LED 衬底项目
                                                                                       日
                                                                                       2013 年
    研发中心建设项目      否            3,380 1,974.48      186.69 1,987.08 100.64% 12 月 31                              否
                                                                                       日
                                                                                       2014 年
    收购夜视丽项目        否          7,449.73 7,449.73 7,449.73 7,449.73 100.00% 06 月 30                                否
                                                                                       日
    承诺投资项目小计           --    73,329.73 38,448.23 8,457.44 39,000.81        --           --     2,887.84      --        --超募资金投向
    合计                       --    73,329.73 38,448.23 8,457.44 39,000.81        --           --     2,887.84      --        --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
                                                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文及使用进展情况
                     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。募集资金投资项目实
                     不适用施方式调整情况
                     适用
                     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
                     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募集资金投资项目先
                     金 4,492.42 万元。期投入及置换情况
                     公司向浙江方远控股集团有限公司等发行股份购买产并募集配套资金项目,截止 2014 年 6 月 13 日,
                     公司以自筹资金预先支付标的资产股权收购现金对价 12,500 万元,截至 2014 年 6 月 16 日止,公司
                     已收到项目配套融资募集资金,并对预先支付的 74,497,296.80 元自筹资金进行置换。用闲置募集资金暂时
                     不适用补充流动资金情况项目实施出现募集资 适用金结余的金额及原因 募投资金结余 50.26 万元,主要是募集资金产生利息所致。尚未使用的募集资金
                     无用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况□ 适用 √ 不适用公司报告期不存在募集资金变更项目情况。(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《关于公司前次募集资金使用情况
                                      2014 年 07 月 31 日                    券报》及巨潮资讯网的公告》
                                                                             http://www.cninfo.com.cn
                                                                             《证券时报》、《中国证券报》、《上海证详见《关于公司前次募集资金使用情况
                                      2014 年 08 月 27 日                    券报》及巨潮资讯网的专项报告》
                                                                             http://www.cninfo.com.cn
                                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                              单位:元
                                        主要产品
    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
                                           或服务
    浙江晶景                                光电数码
                           光学光电                              15,764,072. 7,344,547.4 6,345,435.3 -1,377,77
    光电有限    子公司                      影像产品    24,000,000                                                         -1,324,120.95
                           子                                            51               8               7    8.72
    公司                                    生产
                                        精密光电江西水晶
                           光学光电     薄膜元器                  249,085,35 213,916,61 53,287,818. 11,274,72 12,232,169.7
    光电有限    子公司                                  60,000,000
                           子           件产品生                        1.16            7.75           58      4.17                8公司
                                        产浙江台佳
    电子信息                   光学光电     电子元器                 54,714,584. 44,310,872. 38,873,349. 7,146,032
            子公司                                  12,250,000                                                         5,322,642.43
    科技有限                   子           件生产                           30              59            23       .82公司浙江方远
    夜视丽反                   光学光电                               121,887,97 94,259,070. 92,069,101. 22,510,61 19,509,864.0
            子公司                      反光材料    51,000,000
    光材料有                   子                                           2.56             05            32      5.66                8限公司5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                                         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               3,087.9              13,954.84                  42.94% 3194.2
    合计                              32,500               3,087.9              13,954.84             --                     --六、对 2014 年 1-9 月经营业绩的预计2014 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2014 年 1-9 月归属于上市公司股东的净利润变
                                                                               30.00%      至                                 60.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                            12,062.35      至                             14,845.97动区间(万元)
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                          9,278.73元)
                                               国内智能手机行业的快速发展,带动公司手机类产品特别是蓝玻璃组立件
                                               产品的快速增长;LED 行业的持续回暖,提升了蓝宝石衬底产品的需求,
                                               特别是公司蓝宝石图形化衬底业务实现快速增长;上半年,公司完成对夜业绩变动的原因说明
                                               视丽的并购,反光材料业务的财务指标纳入合并报表,该业务预计超额完
                                               成 2014 年的盈利预测;公司主要业务均保持较快发展,保证了公司整体业
                                               绩的提升。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□ 适用 √ 不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2014年4月22日公司第三届董事会第十二次会议审议通过了《2013年度利润分配的预案》;2014年5月15日公司召开2013年度股东大会审议通过了《2013年度利润分配的预案》,决定:“以截止2013年12月31日公司总股本37,535.025万股为基数,向全体股东每10股派发现金1元(含税),本次共分配现金股利37,535,025.00元,利润分配后,剩余未分配利润355,104,579.57元转入以后年度分配,本次资本公积不进行转增。”2014年5月27日,公司按照股东大会的决议实施了2013年度利润分配的方案。
                                               现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:                是
    分红标准和比例是否明确和清晰:                              是
    相关的决策程序和机制是否完备:                              是
    独立董事是否履职尽责并发挥了应有的作用:                    是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                            是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                            是明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。
                                                         浙江水晶光电科技股份有限公司 2014 年半年度报告全文十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                      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
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             人寿资产管理公司
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             华宝兴业
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             华银基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             广发证券
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             海富通基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 06 日 赞宇大厦四楼   实地调研       机构             富国基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             宏信证券
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             国泰君安资管
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             知己投资
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             辽宁华邦投资
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             浙商证券
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             国联安基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             广发证券
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             海富通基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             富国基金
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             财通证券
                                                                                      2014 年业务发展战略说明
                                                                                      公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研       机构             湘财证券
                                                                                      2014 年业务发展战略说明
                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           博观投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           国联证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           兴业资管
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           尚雅投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           沃金投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           上海如壹投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           光大证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           中信证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           Tairen Capital
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           南京证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           上海朴道投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           爱建证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           宏源证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           浙江中大投资
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           长信基金
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           泰达宏利
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           高华证券
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           新华基金
                                                                              2014 年业务发展战略说明
                                                                              公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼   实地调研   机构           上海综艺控股
                                                                              2014 年业务发展战略说明
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           金鹰基金
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           华融证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           南方基金
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           中信证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           士兰控股
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 01 月 07 日 赞宇大厦四楼         实地调研   机构           Franklin
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           万联证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           方正证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           浙创投资
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           国金证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           中天证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           广发证券
                                                                                    2014 年业务发展战略说明
                                                                                    公司 2013 年经营分析及
    2014 年 02 月 27 日 赞宇大厦四楼         实地调研   机构           统一证券
                                                                                    2014 年业务发展战略说明
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           兴业证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           东北证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           长江证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           红塔证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           财通证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           宏源证券
                      凤凰山庄                                                      投资者接待日
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           复博投资
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                             中国对外经济贸易 公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构
                      凤凰山庄                                     信托             投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           申银万国证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           证券时报
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           金马投资
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           中国证券报
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           国元证券
                      凤凰山庄                                                      投资者接待日
                      台州市椒江区丽廷                                              公司 2013 年度报告说明-
    2014 年 05 月 15 日                      实地调研   机构           益亨投资
                      凤凰山庄                                                      投资者接待日
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           方正证券
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           呈瑞投资
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           山西证券
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           施罗德
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           申银万国
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           国金通用
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           玖歌投资
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           浙商保险
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           南京证券
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           长盛基金
                                                                                    展情况说明
                                                                                    2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼         实地调研   机构           敦和资管
                                                                                    展情况说明
                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                              2014 年上半年公司业务进
    2014 年 06 月 13 日 赞宇大厦四楼   实地调研   机构           财通证券
                                                                              展情况说明
                                                              浙江水晶光电科技股份有限公司 2014 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□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、资产交易事项1、收购资产情况√ 适用 □ 不适用
                                                              该资产为
                                                                                  与交易对
                                                              上市公司
    交易对方                                对公司经 对公司损                         方的关联
           被收购或 交易价格 进展情况                         贡献的净 是否为关                披露日期
    或最终控                                营的影响 益的影响                         关系(适用              披露索引
           置入资产 (万元) (注 2)                         利润占净   联交易                (注 5)
    制方                                 (注 3)   (注 4)                       关联交易
                                                              利润总额
                                                                                    情形
                                                               的比率
    方远集团 夜视丽                         有利公司 5,369,355.                                    2014 年 07 (2014)
                       25,000 完成                                6.53% 否        不适用
    等 8 名股 100%股权                      业务的稳 4                                             月 08 日   044 浙江
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    东                                     定发展,有                                                     水晶光电
                                       利于充实                                                       科技股份
                                       和稳定公                                                       有限公司
                                       司管理团                                                       现金及发
                                       队。                                                           行股份购
                                                                                                      买资产并
                                                                                                      募集配套
                                                                                                      资金实施
                                                                                                      情况暨新
                                                                                                      增股份上
                                                                                                      市报告书
                                                                                                      摘要,详细
                                                                                                      内容见巨
                                                                                                      潮资讯网
                                                                                                      http://www
                                                                                                      .cninfo.co
                                                                                                      m.cn
                                                                                                      编号为
                                                                                                      (2014)
                                                                                                      008《关于
                                                                                                      收购控股
                                                                                                      子公司少
           王平 10%                    有利公司                                                       数股东股
    王平、林                                                                                  2014 年 2
           和林卫星      1,438 完成    业务的稳 672,689.57       0.82% 否       不适用                权的公告》
    卫星                                                                                      月 28 日
           10%股权                     定发展                                                         详见巨潮
                                                                                                      资讯网
                                                                                                      http://www
                                                                                                      .cninfo.co
                                                                                                      m.cn2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况√ 适用 □ 不适用
    公司报告期内合并范围增加夜视丽100%和台佳20%的股权比例。2014年5月15日公司收购夜视丽100%股权完成工商变更,夜视丽相关财务数据纳入公司合并报表;2014年4月17日公司收购台佳电子20%股份完成工商变更,变更后公司持有台佳电子的股份由60%增加至80%,台佳电子的财务数据同比例纳入合并报表。
                                                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文六、公司股权激励的实施情况及其影响√ 适用 □ 不适用
    2014年4月22日公司第三届董事会第十二次会议审议通过了《关于公司回购注销股权激励对象已获授但尚未解锁的限制性股票的议案》(披露日期:2014年4月24日,全文详见信息披露网站巨潮网http://www.cninfo.com.cn公告编号(2014)020);2014年5月15日公司召开2013年度股东大会审议通过了《关于公司回购注销股权激励对象已获授但尚未解锁的限制性股票的议案》(披露日期:2014年5月16日,全文详见信息披露网站巨潮网http://www.cninfo.com.cn公告编号(2014)029))。由于业绩未达解锁条件;公司决定回购注销股权激励对象所持已获授但尚未解锁的限制性股票2,621,250股;由于股权激励对象已离职回购注销所持已获授但尚未解锁的限制性股票142,500股;共计2,763,750股。目前相关事宜尚在办理中。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
                                                            关联交易 占同类交              可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                       关联交易
           关联关系                                         金额(万 易金额的              同类交易 披露日期 披露索引
    方                   类型     内容     定价原则   价格                       结算方式
                                                              元)     比例                  市价
                                                                                                                 见信息披
                                                                                                                 露关于
                                                                                                                 2014 年
                               物业管理                                                                          度关联交
                                                                                                      2014 年
    星星集团                       费和企事                                                                          易事项预
           控股公司                       市场价               46.75 100.00%                          04 月 24
    有限公司                       业服务管                                                                          计的公
                                                                                                      日
                               理服务费                                                                          告,公告
                                                                                                                 编号
                                                                                                                 (2014)
                                                                                                                 018 号
                                                                                                                 见信息披
                                                                                                                 露关于
                                                                                                                 2014 年
                               物业管理                                                                          度关联交
    台州星星                                                                                              2014 年
                               费和企事                                                                          易事项预
    置业有限 关联公司                         市场价               47.14 100.00%                          04 月 24
                               业服务管                                                                          计的公
    公司                                                                                                  日
                               理服务费                                                                          告,公告
                                                                                                                 编号
                                                                                                                 (2014)
                                                                                                                 018 号
                                                                                                                 见信息披
    浙江星星                                                                                              2014 年    露关于
    家电股份 关联公司              电费       市场价                0.98   0.09%                          04 月 24 2014 年
    有限公司                                                                                              日         度关联交
                                                                                                                 易事项预
                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                                       计的公
                                                                                                       告,公告
                                                                                                       编号
                                                                                                       (2014)
                                                                                                       018 号
                                                                                                       见信息披
                                                                                                       露关于
                                                                                                       2014 年
                                                                                                       度关联交
    浙江星星                                                                                    2014 年
                                                                                                       易事项预
    便洁宝有 关联公司         电费       市场价                 4.34   0.38%                    04 月 24
                                                                                                       计的公
    限公司                                                                                      日
                                                                                                       告,公告
                                                                                                       编号
                                                                                                       (2014)
                                                                                                       018 号
                                                                                                       见信息披
                                                                                                       露关于
                                                                                                       2014 年
                                                                                                       度关联交
    台州星星                                                                                    2014 年
                                                                                                       易事项预
    置业有限 关联公司         厂房租赁 市场价                  96.69 100.00%                    04 月 24
                                                                                                       计的公
    公司                                                                                        日
                                                                                                       告,公告
                                                                                                       编号
                                                                                                       (2014)
                                                                                                       018 号浙江星星瑞金科技
           关联公司       货物       市场价                 0.31   0.01%股份有限公司
    合计                                    --       --       196.21    --       --       --         --       --按类别对本期将发生的日常关联交易进
                                     2014 年度预计日常关联交易金额为 358.10 万元,上半年完成计划的 54.79%。行总金额预计的,在报告期内的实际履行情况(如有)2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易√ 适用 □ 不适用
    2013年6月30日,公司关联方台州星星置业有限公司竞得编号台土告字2013-035-043 号国有建设用地使用权用于员工集资建设限价商品房和建设公共租赁房。其中公租房建筑面积约为25000平方米,本公司拥有产权并承担35%即建筑面积为8750平方米的相应土地出让费用和建设费用,预计三年内发生交易总额不超过4000万元。公租房建设由星星置业组织实施,公租房土地性质为国有出让土地,完工后公租房产权归水晶光电所有。公司已按照合同规定于2013年8月向星星置业支付金额1210万元,于2014年2月18日支付787.5万元,合计支付1997.5万元。重大关联交易临时报告披露网站相关查询
               临时公告名称                   临时公告披露日期                  临时公告披露网站名称建设职工公共租赁房与发生关联交易事项
                                       2013 年 08 月 13 日             巨潮资讯网 http://www.cninfo.com.cn的公告八、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 √ 不适用公司报告期不存在托管情况。(2)承包情况□ 适用 √ 不适用公司报告期不存在承包情况。(3)租赁情况√ 适用 □ 不适用租赁情况说明
    公司租赁杭州市西湖区古墩路702号赞宇大厦四楼作为杭州办事处办公场所,建筑面积为1157平米,租赁价格为2.4元每天每平米,从第三年开始租赁价格按照5%每年递增,租赁期为2013年4月1日至2018年3月31日。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。
                                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文2、担保情况□ 适用 √ 不适用公司报告期不存在担保情况。3、其他重大合同√ 适用 □ 不适用
                                  合同涉及 合同涉及
    合同订立                          资产的账 资产的评 评估机构                                                         截至报告
           合同订立 合同签订                                           评估基准           交易价格 是否关联
    公司方名                           面价值     估价值 名称(如                    定价原则                   关联关系 期末的执
           对方名称        日期                                        日(如有)         (万元) 交易
    称                           (万元) (万元)          有)                                                      行情况
                                  (如有) (如有)
                      2013 年                              坤元资产 2013 年                                               完成夜视
           夜视丽原
    水晶光电              11 月 21       9,665        26,530 评估有限 09 月 30 收益法              25,000 否        无        丽 100%
           有股东
                      日                                   公司        日                                                 股权收购
                      2014 年                              北京中同 2013 年                                               完成台佳
           台佳电子
    水晶光电              02 月 27      962.37         1,408 华评估有 10 月 31 收益法                  1,438 否     无        电子 20%
           少数股东
                      日                                   限公司      日                                                 股权收购
           中国工商
                                                                                                                          已向银行
           银行股份 2014 年
                                                                                                                          借款
    水晶光电 有限公司 06 月 11           2,000         2,000                                       20,000 否        无
                                                                                                                          2000 万
           台州分公 日
                                                                                                                          元
           司4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。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√ 适用 □ 不适用
                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书中所作承
                                             无                   无诺资产重组时所作承诺
                                                                  星星集团不从
                                             星星集团有限                          2007 年 10 月 08                  未发生违反承
    首次公开发行或再融资时所作承诺                                    事与本公司相                        永久
                                             公司                                  日                                诺的情况
                                                                  同的经营业务,
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                  与本公司不进
                                                  行直接或间接
                                                  的同业竞争。星
                                                  星集团所控股
                                                  和控制的企业
                                                  也不从事与本
                                                  公司相同的经
                                                  营业务,与本公
                                                  司不进行直接
                                                  或间接的同业
                                                  竞争
                                                  自水晶光电非
                                                  公开发行股票
                                                  结束之日起,本
                                                  公司在本次非                         2011 年 12 月 23
                                   星星集团有限                     2011 年 12 月 12                      未发生违反承
                                                  公开发行过程                         日-2014 年 12 月
                                   公司                             日                                    诺的情况
                                                  中认购的 200 万                      23 日
                                                  股水晶光电股
                                                  票 36 个月内不
                                                  予转让。
    其他对公司中小股东所作承诺         无             无
    承诺是否及时履行                   是
                                   截至本报告期末,上述承诺事项仍在严格履行中。若星星集团所控制的企业拟进
    未完成履行的具体原因及下一步计划   行与本公司相同的经营业务,星星集团将行使控制权以确保与本公司不进行直接
    (如有)                           或间接的同业竞争。对本公司已进行投资或拟投资的项目,星星集团将在投资方
                                   向与项目选择上,避免与本公司相同或相似,不与本公司发生同业竞争。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 √ 不适用公司报告期不存在处罚及整改情况。十二、其他重大事项的说明√ 适用 □ 不适用
    序号              事项                      公告名称及编号                       披露日期                 披露网站查询索引
    1    收购台佳电子20%股权       (2014)008关于收购控股子公司股权的 2014年2月28日                 巨潮资讯网
                                                      浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                公告                                                   http://www.cninfo.com.cn
    2   回购注销股权激励对象和离职员 (2014)020关于限制性股票回购注销的                   巨潮资讯网
    工所持已获授但尚未解锁的限制 公告                                  2014年4月24日   http://www.cninfo.com.cn
    性股票2,763,750股
    3   收购夜视丽100%股权          (2014)044浙江水晶光电科技股份有限                    巨潮资讯网
                                公司现金及发行股份购买资产并募集配 2014年7月8日        http://www.cninfo.com.cn
                                套资金实施情况暨新增股份上市报告书
                                摘要
                                                                 浙江水晶光电科技股份有限公司 2014 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
                                                                                                                    单位:股
                           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
                        39,541,54                                                                     34,906,39
    一、有限售条件股份                    10.53%                                  -4,635,149 -4,635,149                  9.30%
                                 8                                                                              9
                        39,541,54                                                                     34,906,39
    3、其他内资持股                       10.53%                                  -4,635,149 -4,635,149                  9.30%
                                 8                                                                              9
    其中:境内法人持股      6,000,000      1.60%                                                          6,000,000      1.60%
                        33,541,54                                                                     28,906,39
       境内自然人持股                  8.93%                                  -4,635,149 -4,635,149                  7.70%
                                 8                                                                              9
                        335,808,7                                                                     340,443,8
    二、无限售条件股份                    89.47%                                  4,635,149 4,635,149                   90.70%
                                02                                                                             51
                        335,808,7                                                                     340,443,8
    1、人民币普通股                       89.47%                                  4,635,149 4,635,149                   90.70%
                                02                                                                             51
                        375,350,2                                                                     375,350,2
    三、股份总数                         100.00%                                                                        100.00%
                                50                                                                             50股份变动的原因√ 适用 □ 不适用
    公司限售股本减少4,635,149股,无限售股本增加4,635,149股,主要是因为2014年公司董事、监事、高管所持股份的25%转为无限售股。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用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
    (1)公司股份回购情况:公司于2014年4月22日召开第三届董事会第十二次会议,审议通过了《关于回购注销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》。2014年5月15日公司2013年度股东大会审议通过了《关于回购注销股权
                                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文激励对象所持已获授但尚未解锁的限制性股票的议案》。由于业绩未达解锁条件,公司决定回购注销股权激励对象所持已获授但尚未解锁的限制性股票2,621,250股;由于股权激励对象已离职回购注销所持已获授但尚未解锁的限制性股票142,500股;共计2,763,750股,由此公司总股本将减少2,763,750股。目前该股权回购工作尚在办理中。
    (2)公司新增股份情况:经中国证券监督管理委员会(以下简称“中国证监会”)证监许可[2014]418号《关于核准浙江水晶光电科技股份有限公司向浙江方远控股集团有限公司等发行股份购买资产并募集配套资金的批复》核准,公司非公开发行新股工作已于2014年6月16日结束,本次发行公司A股股票数量为11,235,103股(包括向方远集团等8名交易对方发行的6,486,767股和向华安基金管理有限公司等2名股东非公开发行的4,748,336股)。2014年6月27日在中国证券登记结算有限责任公司深圳分公司的股份登记托管手续已办理完毕,本次新增股份于2014年7月10日上市,相关股份变动情况未纳入本期报告。二、公司股东数量及持股情况
                                                                                                                    单位:股
                                                            报告期末表决权恢复的优先
    报告期末普通股股东总数                             40,250                                                                0
                                                            股股东总数(如有)(参见注 8)
                                    持股 5%以上的股东或前 10 名股东持股情况
                                                            报告期 持有有 持有无                   质押或冻结情况
                                                  报告期
                                                            内增减 限售条 限售条
    股东名称       股东性质       持股比例       末持股
                                                            变动情 件的股 件的股               股份状态        数量
                                                   数量
                                                                况      份数量 份数量
    星星集团有限公                                    93,770,               6,000,0 369,350
                 境内非国有法人          24.98%             0                               质押               66,900,000
    司                                                   000                     00      ,250
                                                  10,593,               7,945,2 2,648,4
    林敏             境内自然人               2.82%             0
                                                     710                     83       27
                                                  5,775,5               4,331,6 1,443,8
    周建军           境内自然人               1.54%             0
                                                      61                     71       90中国农业银行-
    中邮核心成长股                                    5,213,6
                 境内非国有法人           1.39%
    票型证券投资基                                        00金
                                                  4,880,0               3,660,0 1,220,0
    范崇国           境内自然人               1.30%             0                               质押                1,650,000
                                                      00                     00       00交通银行-博时
                                                  4,599,8
    新兴成长股票型 境内非国有法人             1.23%
                                                      17证券投资基金
    全国社保基金四                                    4,300,0
                 境内非国有法人           1.15%             0
    一三组合                                              00
                                                  3,759,4               2,819,5
    盛永江           境内自然人               1.00%             0                     939,850
                                                      00                     50
                                                  3,714,7               2,786,0
    李夏云           境内自然人               0.99%             0                     928,687
                                                      50                     63
                                                                  浙江水晶光电科技股份有限公司 2014 年半年度报告全文中国工商银行-
    国联安德盛小盘                                      2,700,0
                  境内非国有法人            0.72%             0
    精选证券投资基                                          00金战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)上述股东关联关系或一致行动的
                                   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。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
                                                                                       股份种类           数量
    星星集团有限公司                                                          87,770,000 人民币普通股         87,770,000中国农业银行-中邮核心成长股
                                                                           5,213,600 人民币普通股          5,213,600票型证券投资基金交通银行-博时新兴成长股票型
                                                                           4,599,817 人民币普通股          4,599,817证券投资基金
    全国社保基金四一三组合                                                     4,300,000 人民币普通股          4,300,000中国工商银行-国联安德盛小盘
                                                                           2,700,000 人民币普通股          3,492,805精选证券投资基金
    林敏                                                                       2,648,428 人民币普通股          2,700,000交通银行-金鹰中小盘精选证券
                                                                           2,000,600 人民币普通股          2,000,600投资基金
    周建军                                                                     1,443,890 人民币普通股          1,443,890
    范崇国                                                                     1,220,000 人民币普通股          1,220,000
    北京华信四海科技发展有限公司                                               1,200,000 人民币普通股          1,200,000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
                                   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。前 10 名股东之间关联关系或一致行动的说明前十大股东参与融资融券业务股
                                   无东情况说明(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。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
                                   浙江水晶光电科技股份有限公司 2014 年半年度报告全文□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
                                       浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                           第七节优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                    浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                         第八节董事、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 本期被授
                                              本期增持 本期减持
                                 期初持股                               期末持股 予的限制 予的限制 期末被授予的限制
    姓名       职务    任职状态                股份数量 股份数量
                                 数(股)                               数(股) 性股票数 性股票数 性股票数量(股)
                                              (股)       (股)
                                                                                   量(股) 量(股)
    王保新     监事       现任         403,500             0     20,000      383,500          0        0               0
           董事长兼
    林敏                  现任       10,593,710            0            0 10,593,710          0        0               0
           总经理
           董事兼副
    范崇国                现任        4,880,000            0            0 4,880,000           0        0               0
           总经理
    林海平     董事       现任        2,028,693            0            0 2,028,693           0        0               0
    叶静       董事       现任               0             0            0          0          0        0               0
           董事兼副
    盛永江                现任        3,759,400            0            0 3,759,400           0        0               0
           总经理
    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         396,252             0            0    396,252          0        0               0
    周建军     副总经理 现任          5,775,561            0            0 5,775,561           0        0               0
    李夏云     副总经理 现任          3,714,750            0            0 3,714,750           0        0               0
    郑萍       财务总监 现任           641,250             0            0    641,250          0        0               0
           董秘兼副
    孔文君                现任         210,375             0            0    210,375          0        0               0
           总经理
           常务副总
    张国强                现任               0             0            0          0          0        0               0
           经理
    合计           --        --      32,403,491            0     20,000 32,383,491            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 2014 年半年度报告全文
    姓名     担任的职务          类型        日期                               原因
                                         2014 年 04 月 24
    张国强      常务副总       聘任                             因公司经营发展和战略扩张的需要。
                                         日
                                                        浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                         第九节财务报告一、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                                           77,100,493.57                        266,288,208.25
    结算备付金                                                                                        0.00
    拆出资金                                                                                          0.00
    交易性金融资产                                                                                    0.00
    应收票据                                           73,039,989.02                         57,989,178.24
    应收账款                                          276,208,921.05                        153,623,350.60
    预付款项                                           72,478,923.65                         14,836,514.77
    应收保费                                                                                          0.00
    应收分保账款                                                                                      0.00
    应收分保合同准备金                                                                                0.00
    应收利息                                              292,119.00                           836,807.03
    应收股利                                                                                          0.00
    其他应收款                                         27,841,299.69                          8,524,671.27
    买入返售金融资产                                                                                  0.00
    存货                                              184,328,473.96                        121,042,852.36
    一年内到期的非流动资产                                      0.00                                  0.00
    其他流动资产                                       18,163,368.37                          8,306,944.69
    流动资产合计                                           729,453,588.31                        631,448,527.21
                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款               0.00                                 0.00
    可供出售金融资产                 0.00                                 0.00
    持有至到期投资                   0.00                                 0.00
    长期应收款                       0.00                                 0.00
    长期股权投资                     0.00                                 0.00
    投资性房地产                     0.00                                 0.00
    固定资产              556,435,804.20                        504,279,667.70
    在建工程               44,974,697.98                         46,485,436.83
    工程物资
    固定资产清理                     0.00                                 0.00
    生产性生物资产                   0.00                                 0.00
    油气资产                         0.00                                 0.00
    无形资产              140,589,179.38                         47,515,101.72
    开发支出                                                              0.00
    商誉                   72,376,243.50                                  0.00
    长期待摊费用              852,828.03                          1,338,767.01
    递延所得税资产           3,535,146.35                         2,383,138.08
    其他非流动资产         21,462,395.18                         13,587,395.18
    非流动资产合计            840,226,294.62                        615,589,506.52
    资产总计                 1,569,679,882.93                     1,247,038,033.73流动负债:
    短期借款               20,000,000.00
    向中央银行借款                   0.00                                 0.00
    吸收存款及同业存放               0.00                                 0.00
    拆入资金                         0.00                                 0.00
    交易性金融负债                   0.00                                 0.00
    应付票据                         0.00                                 0.00
    应付账款              114,156,454.75                         66,890,834.08
    预收款项                  756,368.33                           821,189.93
    卖出回购金融资产款                                                    0.00
    应付手续费及佣金                                                      0.00
    应付职工薪酬             5,380,691.82                        13,291,694.10
    应交税费               18,048,451.66                          4,702,500.67
                                      浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    应付利息                            13,650.00
    应付股利                                  0.00
    其他应付款                        3,946,969.41                          191,940.81
    应付分保账款                              0.00                                 0.00
    保险合同准备金                            0.00                                 0.00
    代理买卖证券款                            0.00                                 0.00
    代理承销证券款                            0.00                                 0.00
    一年内到期的非流动负债                                                         0.00
    其他流动负债                                                                   0.00
    流动负债合计                        162,302,585.97                         85,898,159.59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                  20,448,410.36                         19,148,785.78
    非流动负债合计                       20,448,410.36                         19,148,785.78
    负债合计                            182,750,996.33                        105,046,945.37所有者权益(或股东权益):
    实收资本(或股本)             386,585,353.00                        375,350,250.00
    资本公积                       474,428,012.59                        291,357,164.12
    减:库存股                                0.00                                 0.00
    专项储备                                  0.00                                 0.00
    盈余公积                        62,651,541.34                         62,651,541.34
    一般风险准备                              0.00
    未分配利润                     437,363,974.64                        392,639,604.57
    外币报表折算差额                          0.00                                 0.00
    归属于母公司所有者权益合计         1,361,028,881.57                     1,121,998,560.03
    少数股东权益                    25,900,005.03                         19,992,528.33
    所有者权益(或股东权益)合计       1,386,928,886.60                     1,141,991,088.36负债和所有者权益(或股东权益)总
                                   1,569,679,882.93                     1,247,038,033.73计
                                                           浙江水晶光电科技股份有限公司 2014 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                                               45,567,382.59                        245,595,866.73
    交易性金融资产
    应收票据                                               67,249,012.28                         50,239,121.62
    应收账款                                              246,866,800.76                        143,948,056.63
    预付款项                                               68,360,795.79                         13,767,233.07
    应收利息                                                   292,119.00                          836,807.03
    应收股利
    其他应收款                                             27,858,247.62                          7,046,512.34
    存货                                                  113,947,030.55                         90,431,309.76
    一年内到期的非流动资产
    其他流动资产                                           12,273,760.38                          2,047,980.75
    流动资产合计                                              582,415,148.97                        553,912,887.93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                                          463,065,983.24                        198,685,983.24
    投资性房地产                                                     0.00                                 0.00
    固定资产                                              330,257,985.45                        345,675,534.31
    在建工程                                                8,789,794.55                         22,994,225.87
    工程物资
    固定资产清理                                                     0.00                                 0.00
    生产性生物资产                                                   0.00                                 0.00
    油气资产                                                         0.00                                 0.00
    无形资产                                               36,260,079.32                         36,653,170.58
    开发支出                                                         0.00                                 0.00
    商誉                                                             0.00                                 0.00
                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    长期待摊费用                  831,438.98                          1,302,100.21
    递延所得税资产               2,757,487.75                         2,015,888.48
    其他非流动资产             21,462,395.18                         13,587,395.18
    非流动资产合计                863,425,164.47                        620,914,297.87
    资产总计                     1,445,840,313.44                     1,174,827,185.80流动负债:
    短期借款                   20,000,000.00                                  0.00
    交易性金融负债                       0.00                                 0.00
    应付票据                             0.00                                 0.00
    应付账款                   78,185,762.54                         49,194,717.26
    预收款项                      360,653.96                           282,976.75
    应付职工薪酬                  195,281.58                          7,734,557.17
    应交税费                   13,655,827.38                          3,207,070.77
    应付利息                             0.00                                 0.00
    应付股利                             0.00
    其他应付款                   3,097,477.56                         9,157,936.98
    一年内到期的非流动负债               0.00                                 0.00
    其他流动负债                         0.00                                 0.00
    流动负债合计                  115,495,003.02                         69,577,258.93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             20,248,410.36                         18,923,785.78
    非流动负债合计                 20,248,410.36                         18,923,785.78
    负债合计                      135,743,413.38                         88,501,044.71所有者权益(或股东权益):
    实收资本(或股本)        386,585,353.00                        375,350,250.00
    资本公积                  481,281,336.13                        293,019,142.33
    减:库存股                           0.00                                 0.00
    专项储备                             0.00                                 0.00
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    盈余公积                                               62,651,541.34                           62,651,541.34
    一般风险准备
    未分配利润                                            379,578,669.59                          355,305,207.42
    外币报表折算差额
    所有者权益(或股东权益)合计                              1,310,096,900.06                        1,086,326,141.09负债和所有者权益(或股东权益)总
                                                          1,445,840,313.44                        1,174,827,185.80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                                             435,450,499.27                          283,033,221.07
    其中:营业收入                                        435,450,499.27                          283,033,221.07
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                             343,306,403.20                          218,267,884.19
    其中:营业成本                                        288,690,329.73                          178,495,306.45
           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                                     2,793,040.19                            1,930,618.52
           销售费用                                           6,199,374.19                            3,166,791.48
           管理费用                                         42,875,641.82                           33,857,751.57
           财务费用                                          -1,541,058.07                           -1,027,804.01
           资产减值损失                                       4,289,075.34                            1,845,220.18
    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 2014 年半年度报告全文
           投资收益(损失以“-”号
                                                                 1,150.69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)                         92,145,246.76                         64,765,336.88
    加:营业外收入                                         6,575,882.23                          4,565,777.53
    减:营业外支出                                            627,982.44                          399,027.38
           其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                           98,093,146.55                         68,932,087.03列)
    减:所得税费用                                        14,439,877.63                         11,221,259.82
    五、净利润(净亏损以“-”号填列)                         83,653,268.92                         57,710,827.21
    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                            82,259,380.85                         56,743,539.18
    少数股东损益                                           1,393,888.07                           967,288.03
    六、每股收益:                                    --                                    --
    (一)基本每股收益                                              0.22                                 0.15
    (二)稀释每股收益                                              0.22                                 0.15七、其他综合收益
    八、综合收益总额                                           83,653,268.92                         57,710,827.21
    归属于母公司所有者的综合收益
                                                           82,259,380.85                         56,743,539.18总额
    归属于少数股东的综合收益总额                           1,393,888.07                           967,288.03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                                              382,287,814.49                        277,273,661.17
    减:营业成本                                         277,395,655.23                        195,942,615.17
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文
         营业税金及附加                                     2,618,258.64                          1,723,233.56
         销售费用                                           4,294,014.97                          2,282,506.89
         管理费用                                          26,899,947.21                         23,438,964.49
         财务费用                                          -1,007,459.98                           -911,443.00
         资产减值损失                                       3,856,123.77                          1,499,377.94
    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)                         68,231,274.65                         53,298,406.12
    加:营业外收入                                         3,241,275.42                          2,114,940.00
    减:营业外支出                                            421,478.32                          290,393.81
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                           71,051,071.75                         55,122,952.31列)
    减:所得税费用                                         9,242,598.80                          7,461,330.69
    四、净利润(净亏损以“-”号填列)                         61,808,472.95                         47,661,621.62
    五、每股收益:                                    --                                    --
    (一)基本每股收益                                              0.16                                 0.13
    (二)稀释每股收益                                              0.16                                 0.13六、其他综合收益
    七、综合收益总额                                           61,808,472.95                         47,661,621.62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                         349,555,152.82                        236,784,542.13
    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 2014 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                  10,740,522.89                         8,336,284.56
    收到其他与经营活动有关的现金    24,536,233.10                         8,671,483.27
    经营活动现金流入小计                384,831,908.81                       253,792,309.96
    购买商品、接受劳务支付的现金   214,747,577.09                       129,494,163.68
    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
                                    100,778,869.95                        60,302,188.60金
    支付的各项税费                  26,917,205.84                        20,721,661.81
    支付其他与经营活动有关的现金    16,213,915.62                        14,269,575.83
    经营活动现金流出小计                358,657,568.50                       224,787,589.92
    经营活动产生的现金流量净额           26,174,340.31                        29,004,720.04二、投资活动产生的现金流量:
    收回投资收到的现金                       0.00                                 0.00
    取得投资收益所收到的现金             1,150.69                                 0.00
    处置固定资产、无形资产和其他
                                       201,506.09长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                                                                   0.00的现金净额
    收到其他与投资活动有关的现金     3,550,000.00                          800,000.00
    投资活动现金流入小计                  3,752,656.78                          800,000.00
    购建固定资产、无形资产和其他
                                    142,124,904.31                        61,727,286.79长期资产支付的现金
                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    投资支付的现金
    质押贷款净增加额                                                 0.00                                  0.00
    取得子公司及其他营业单位支付
                                                           93,133,537.27                                   0.00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                                      235,258,441.58                          61,727,286.79
    投资活动产生的现金流量净额                                -231,505,784.80                        -60,927,286.79三、筹资活动产生的现金流量:
    吸收投资收到的现金                                     77,033,296.80                           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                                     20,000,000.00
    发行债券收到的现金                                                                                     0.00
    收到其他与筹资活动有关的现金                             1,547,754.90                                  0.00
    筹资活动现金流入小计                                       98,581,051.70                           5,811,200.00
    偿还债务支付的现金                                          31,111.11                          3,600,000.00
    分配股利、利润或偿付利息支付
                                                           51,470,010.78                          50,138,712.40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                           30,936,200.00                           1,308,000.00
    筹资活动现金流出小计                                       82,437,321.89                          55,046,712.40
    筹资活动产生的现金流量净额                                 16,143,729.81                         -49,235,512.40四、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                              -189,187,714.68                        -81,158,079.15
    加:期初现金及现金等价物余额                          266,288,208.25                         388,729,316.83
    六、期末现金及现金等价物余额                               77,100,493.57                         307,571,237.68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 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   307,258,328.45                        231,634,426.69
    收到的税费返还                    6,728,664.35                         6,092,233.62
    收到其他与经营活动有关的现金      6,765,544.49                         9,379,549.99
    经营活动现金流入小计                320,752,537.29                        247,106,210.30
    购买商品、接受劳务支付的现金   227,153,202.98                        145,373,150.33
    支付给职工以及为职工支付的现
                                     58,438,994.85                         43,308,271.46金
    支付的各项税费                  19,734,196.71                         14,195,151.84
    支付其他与经营活动有关的现金    11,466,660.22                         12,673,644.39
    经营活动现金流出小计                316,793,054.76                        215,550,218.02
    经营活动产生的现金流量净额             3,959,482.53                        31,555,992.28二、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      3,550,000.00                          800,000.00
    投资活动现金流入小计                   3,550,000.00                          800,000.00
    购建固定资产、无形资产和其他
                                    112,616,696.48                         37,126,628.93长期资产支付的现金
    投资支付的现金                  14,380,000.00
    取得子公司及其他营业单位支付
                                    125,000,000.00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                251,996,696.48                         37,126,628.93
    投资活动产生的现金流量净额          -248,446,696.48                       -36,326,628.93三、筹资活动产生的现金流量:
    吸收投资收到的现金              77,033,296.80                          5,811,200.00
    取得借款收到的现金              20,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金      1,547,754.90
    筹资活动现金流入小计                 98,581,051.70                          5,811,200.00
    偿还债务支付的现金                   31,111.11
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    分配股利、利润或偿付利息支付
                                                             37,535,010.78                                 50,046,700.00的现金
    支付其他与筹资活动有关的现金                             16,556,200.00                                  1,308,000.00
    筹资活动现金流出小计                                         54,122,321.89                                 51,354,700.00
    筹资活动产生的现金流量净额                                   44,458,729.81                                 -45,543,500.00四、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                                -200,028,484.14                                -50,314,136.65
    加:期初现金及现金等价物余额                            245,595,866.73                               323,267,099.33
    六、期末现金及现金等价物余额                                 45,567,382.59                               272,952,962.68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)
                             375,350 291,357,                 62,651,            392,639,          19,992,52 1,141,991,一、上年年末余额
                             ,250.00   164.12                 541.34              604.57                8.33      088.36
    加:会计政策变更
           前期差错更正
           其他
                             375,350 291,357,                 62,651,            392,639,          19,992,52 1,141,991,二、本年年初余额
                             ,250.00   164.12                 541.34              604.57                8.33      088.36
    三、本期增减变动金额(减少 11,235,1 183,070,                                     44,724,3          5,907,476 244,937,79
    以“-”号填列)               03.00   848.47                                      70.07                 .70        8.24
                                                                                 82,259,3          1,393,888 83,653,268(一)净利润
                                                                                   80.85                 .07          .92(二)其他综合收益
                                                                                 82,259,3          1,393,888 83,653,268上述(一)和(二)小计
                                                                                   80.85                 .07          .92
    (三)所有者投入和减少资本 11,235,1 183,070,                                                       4,513,588 198,819,54
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                03.00     848.47                                                            .63         0.10
                              11,235,1 188,262,                                                                   199,497,291.所有者投入资本
                                03.00     193.80                                                                        6.802.股份支付计入所有者权益的金额
                                         -5,191,3                                                     4,513,588 -677,756.73.其他
                                           45.33                                                            .63             0
                                                                                    -37,535,                      -37,535,01(四)利润分配
                                                                                     010.78                             0.781.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                                                           -37,535,                      -37,535,01
    配                                                                                   010.78                             0.784.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              386,585 474,428,                   62,651,            437,363,          25,900,00 1,386,928,四、本期期末余额
                               ,353.00    012.59                 541.34              974.64                5.03      886.60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)
                              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:同一控制下企业合并
                                                   浙江水晶光电科技股份有限公司 2014 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
                             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
                             602,500 8,820,66                                                9,423,166.(三)所有者投入和减少资本
                                  .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
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文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
                              375,350,25 293,019,14                        62,651,541              355,305,20 1,086,326,一、上年年末余额
                                    0.00           2.33                           .34                      7.42      141.09
    加:会计政策变更
           前期差错更正
           其他
                              375,350,25 293,019,14                        62,651,541              355,305,20 1,086,326,二、本年年初余额
                                    0.00           2.33                           .34                      7.42      141.09
    三、本期增减变动金额(减少 11,235,103 188,262,19                                                   24,273,462 223,770,75
    以“-”号填列)                        .00        3.80                                                     .17         8.97
                                                                                                   61,808,472 61,808,472(一)净利润
                                                                                                            .95          .95(二)其他综合收益
                                                                                                   61,808,472 61,808,472上述(一)和(二)小计
                                                                                                            .95          .95
                              11,235,103 188,262,19                                                               199,497,29(三)所有者投入和减少资本
                                        .00        3.80                                                                 6.80
                              11,235,103 188,262,19                                                               199,497,291.所有者投入资本
                                        .00        3.80                                                                 6.802.股份支付计入所有者权益的金额3.其他
                                                                                                   -37,535,01 -37,535,01(四)利润分配
                                                                                                           0.78         0.78
                                                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文1.提取盈余公积2.提取一般风险准备
                                                                                               -37,535,01 -37,535,013.对所有者(或股东)的分配
                                                                                                    0.78           0.784.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              386,585,35 481,281,33                      62,651,541           379,578,66 1,310,096,四、本期期末余额
                                     3.00        6.13                           .34                 9.59         900.06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
                                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(减少以 125,719,25 -116,296,0                                            -2,385,078. 7,038,087.
    “-”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
    (三)所有者投入和减少资本 602,500.00 8,820,666.                                                              9,423,166.
                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                  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386,585,353.00元,股份总数375,350,250股(每股面值1元,注1)。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
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文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。主要产品或提供的劳务:光电子元器件。
    注1:公司向浙江方远控股集团有限公司股东发行股份购买资产并募集配套资金项目于2014年5月15日标的资产过户完成,2014年6月16日公司募集配套资金完成并验资,2014年6月27日公司因本次并购新增发行股份11,235,103股在中国证券登记结算有限责任公司深圳分公司完成登记手续办理,2014年7月10日本次新增股份上市。报告期内新增11,235,103万元注册资金已纳入公司财务报表,注册资金为386,585,353万元;但新增11,235,103股股份尚未纳入公司股份总数,公司总股本仍为375,350,250股,故截止6月30日出现公司注册资金与上市总股本不一致的情况。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 2014 年半年度报告全文6、分步处置股权至丧失控制权相关的具体会计政策(1)“一揽子交易”的判断原则(2)“一揽子交易”的会计处理方法(3)非“一揽子交易”的会计处理方法7、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。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法8、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。9、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。10、金融工具(1)金融工具的分类
       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。
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文(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:(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
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;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。
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文(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
    (1) 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。
    (2) 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。
    (3) 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,根据其账面价值高于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,高于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。各类可供出售金融资产减值的各项认定标准
    1) 表明可供出售债务工具投资发生减值的客观证据包括:
    ①债务人发生严重财务困难;
    ②债务人违反了合同条款,如偿付利息或本金发生违约或逾期;
    ③公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    ④债务人很可能倒闭或进行其他财务重组;
    ⑤因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
    ⑥其他表明可供出售债务工具已经发生减值的情况。
    2) 表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时性下跌。本公司于资产负债表日对各项可供出售权益工具投资单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其成本超过50%(含50%)或低于其成本持续时间超过12个月(含12个月)的,则表明其发生减值;若该权益工具投资于资产负债表日的公允价值低于其成本超过20%(含20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个月)但不超过12个月的,本公司会综合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。
    上段所述“成本”按照可供出售权益工具投资的初始取得成本扣除已收回本金和已摊销金额确定;“公允价值”根据证券交易所期末收盘价确定,除非该项可供出售权益工具投资存在限售期。对于存在限售期的可供出售权益工具投资,采用如下方法确定公允价值:
    如果可供出售权益工具投资的初始取得成本高于在证券交易所上市交易的同一股票的市价,应采用在证券交易所上市交易的同一股票的市价作为估值日该股票的价值;
    如果可供出售权益工具投资的初始取得成本低于在证券交易所上市交易的同一股票的市价,应按以下公式确定该股票的价值:
    FV=C+(P-C)×(Dl-Dr)/Dl
    其中:
    FV为估值日该可供出售权益工具的公允价值;
    C为该可供出售权益工具的初始取得成本(因权益业务导致市场价格除权时,应于除权日对其初始取得成本作相应调整);
    P为估值日在证券交易所上市交易的同一股票的市价;
    Dl为该可供出售权益工具限售期所含的交易所的交易天数;
    Dr为估值日剩余限售期,即估值日至限售期结束所含的交易所的交易天数(不含估值日当天)
    可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入所有者权益。
                                                                   浙江水晶光电科技股份有限公司 2014 年半年度报告全文(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据11、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)                                              5.00%                                          5.00%
    1-2 年                                                         10.00%                                          10.00%
    2-3 年                                                         20.00%                                          20.00%
    3-4 年                                                         30.00%                                          30.00%
    4-5 年                                                         50.00%                                          50.00%
    5 年以上                                                       100.00%                                      100.00%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
                                                  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,单独进行减其他组合
                                                  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。
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               有确凿证据表明可收回性存在明显差异的应收款项。
                                     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坏账准备的计提方法
                                     准备。12、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(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文13、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。公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,在个别财务报表和合并财务报表中,将按持股比例享有在合并日被合并方所有者权益账面价值的份额作为初始投资成本。合并日之前所持被合并方的股权投资账面价值加上合并日新增投资成本,与长期股权投资初始投资成本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。公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和合并财务报表进行相关会计处理:1) 在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。2) 在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。(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,按照账面价值高于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。14、投资性房地产15、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。
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文(2)融资租入固定资产的认定依据、计价方法
    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                                  5.00% 4.75 或 19.00
    机器设备                     10                                       5.00% 9.50
    电子设备                     5                                        5.00% 19.00
    运输设备                     5                                        5.00% 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,按照账面价值高于可收回金额的差额计提相应的减值准备。(5)其他说明16、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,按照账面价值高于可收回金额的差额计提相应的减值准备。
                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文17、借款费用(1)借款费用资本化的确认原则(2)借款费用资本化期间(3)暂停资本化期间(4)借款费用资本化金额的计算方法18、生物资产19、油气资产20、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。
             项目               预计使用寿命                                 依据
    土地使用权                50
    专利使用权                6(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,按照账面价值高于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,
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文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。21、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。22、附回购条件的资产转让23、预计负债(1)预计负债的确认标准(2)预计负债的计量方法24、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,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
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    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。25、回购本公司股份
    因减少注册资本或奖励职工等原因收购本公司股份的,按实际支付的金额作为库存股处理,同时进行备查登记。如果将回购的股份注销,则将按注销股票面值和注销股数计算的股票面值总额与实际回购所支付的金额之间的差额冲减资本公积,资本公积不足冲减的,冲减留存收益;如果将回购的股份奖励给本公司职工属于以权益结算的股份支付,于职工行权购买本公司股份收到价款时,转销交付职工的库存股成本和等待期内资本公积(其他资本公积)累计金额,同时,按照其差额调整资本公积(股本溢价)。26、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。(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。(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,并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。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。
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文(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。27、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。公司取得的、用于购建或以其他方式形成长期资产的政府补助划分为与资产相关的政府补助,除与资产相关的政府补助之外的政府补助划分为与收益相关的政府补助。(2)会计政策
    对期末有证据表明公司能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金的,按应收金额确认政府补助。除此之外,政府补助均在实际收到时确认。
    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。28、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、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),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。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。29、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
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文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。(2)融资租赁会计处理(3)售后租回的会计处理30、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法31、资产证券化业务32、套期会计33、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 √ 否报告期内主要会计政策和会计估算未发生变更。(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34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否报告期内未发现前期会计差错。(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
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文(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35、其他主要会计政策、会计估计和财务报表编制方法五、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
                                                                             货物实行“免、抵、退”办法申报退税,
                                                                             精密光电薄膜元器件出口退税率为
    增值税                                  销售货物或提供应税劳务
                                                                             15%,蓝宝石衬底出口退税率为 5%,反
                                                                             光材料的出口退税率膜类为 13%,布
                                                                             类为 16%。
    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%
                                                                             公司与全资子公司江西水晶光电有限
                                                                             公司和浙江方远夜视丽反光材料有限
    企业所得税                              应纳税所得额                         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和浙江
                                                                             晶景光电有限公司按 25%的税率计缴。
                                        从价计征的,按房产原值一次减除 30%
    房产税                                  后余值的 1.2%计缴;从租计征的,按 1.2%、12%
                                        租金收入的 12%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%各分公司、分厂执行的所得税税率
    公司和全资子公司江西水晶光电有限公司、浙江方远夜视丽反光材料有限公司按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。
    根据江西省高新技术企业认定管理工作办公室下发的赣高企办〔2013〕16号文,全资子公司江西水晶光电有限公司被认定为高新技术企业,自2013年起减按15%的税率计缴,认定有效期3年。
    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〔2011〕262号文,浙江方远夜视丽反光材料有限公司通过高新技术企业认定,资格有效期三年,2011-2013年度减按15%的税率计缴,本年度
                                                                       浙江水晶光电科技股份有限公司 2014 年半年度报告全文复审已上报。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
                                                                                                                        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                                            中用于
    子公司 子公司            业务性 注册资 经营范                             持股比 表决权 是否合 少数股                   损超过
                注册地                                际投资 净投资                                            冲减少
    全称    类型              质       本           围                         例       比例     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,                                        2,002,1
                         制造业                                           72.74% 72.74% 是
    有限公 公司     州                000       产品生     600.00                                          23.63
    司                                          产
                                            精密光江西水
                                            电薄膜
    晶光电 全资子 江西鹰              60,000,             170,000              100.00    100.00
                         制造业             元器件                                            是        0.00
    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(2)同一控制下企业合并取得的子公司
                                                                                                                        单位:元
                                                                    浙江水晶光电科技股份有限公司 2014 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                                         中用于
    子公司 子公司            业务性 注册资 经营范                          持股比 表决权 是否合 少数股                损超过
                注册地                             际投资 净投资                                         冲减少
    全称    类型              质       本      围                           例     比例   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
                                                                                                                   余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                                  单位:元
                                                                                                                  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                                         中用于
    子公司 子公司            业务性 注册资 经营范                          持股比 表决权 是否合 少数股                损超过
                注册地                             际投资 净投资                                         冲减少
    全称    类型              质       本      围                           例     比例   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
    浙江台 控股子 浙江临              12,250, 电子元   25,608,                                     9,861,3
                         制造业                                        80.00% 80.00% 是
    佳电子 公司     海                000    器件生    383.24                                       44.25
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    信息科                                     产和销
    技有限                                     售公司浙江方
                                           反光材远夜视
         全资子 浙江台              51,000, 料的生   250,000         100.00     100.00        7,504,6
    丽反光                     制造业                                                        是
         公司       州              000    产和销    ,000.00                %       %          69.48材料有
                                           售限公司
                                           逆向反
    台州方                                     光材料
    远反光 控股子 浙江仙                30,000, 及制     24,559,                                  6,531,8
                           制造业                                   80.00% 80.00% 是
    材料有 公司         居              000    品、安     452.00                                   67.67
    限公司                                     全制服
                                           等通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                             单位:元
             名称                    与公司主要业务往来            在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明3、合并范围发生变更的说明合并报表范围发生变更说明报告期内,公司完成对夜视丽的并购,该公司2014年5-6月财务数据纳入公司合并报表。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 2 家,原因为
    公司向浙江方远控股集团有限公司等发行股份购买资产并募集配套资金项目,于2014年4月23日中国证监会《关于核准浙江水晶光电科技股份有限公司向浙江方远控股集团有限公司等发行股份购买产并募集配套资金的批复》(证监许可[2014]418号),本次交易方案获中国证监会核准通过。2014年5月15日标的资产过户完成,夜视丽及其子公司仙居夜视丽2014年5-6月财务数据纳入公司合并报表。4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                             单位:元
                         名称                                  期末净资产                       本期净利润
    浙江方远夜视丽反光材料有限公司                                          86,159,183.71                   16,698,767.77
    台州方远反光材料有限公司                                                32,659,338.34                    3,513,870.39本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                                            单位:元
                       名称                                  处置日净资产                  年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明
    浙江方远夜视丽反光材料有限公司(含其子公司仙居夜视丽)2014 年 1-6 月实现利润 19,509,864.08 元,鉴于公司于2014 年 5 月 15 日完成工商变更,故仅对其 5-6 月份的利润进行合并。5、报告期内发生的同一控制下企业合并
                                                                                                            单位:元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据        制人             并日的收入           的净利润     的经营活动现金流同一控制下企业合并的其他说明6、报告期内发生的非同一控制下企业合并
                                                                                                            单位:元
            被合并方                          商誉金额                                 商誉计算方法浙江方远夜视丽反光材料有限公
                                                          72,376,243.50 收益法评估价与成本产生的差异司非同一控制下企业合并的其他说明是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                               出售日                        损益确认方法出售丧失控制权的股权而减少的子公司的其他说明是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用8、报告期内发生的反向购买
                                                                                         合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据         合并成本的确定方法
                                                                                            期的损益的计算方法反向购买的其他说明9、本报告期发生的吸收合并
                                                                                                            单位:元
              吸收合并的类型                          并入的主要资产                       并入的主要负债
                                                                     浙江水晶光电科技股份有限公司 2014 年半年度报告全文
             同一控制下吸收合并                        项目               金额                项目               金额
          非同一控制下吸收合并                         项目               金额                项目               金额吸收合并的其他说明10、境外经营实体主要报表项目的折算汇率七、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:                            --             --              407,057.80          --            --              259,517.92
    人民币                           --             --              338,499.33          --            --              194,744.97
    美元                              8,820.00 6.1528                54,267.70           8,705.00 6.0969                  53,073.51
    日元                           236,490.00 0.060815               14,290.77         33,250.00 0.057771                  1,920.89
    欧元                                                                                 1,161.50 8.4189                   9,778.55
    银行存款:                       --             --            76,693,435.77         --            --          266,028,690.33
    人民币                           --             --            61,674,985.46         --            --          239,854,649.46
    美元                          1,796,785.30 6.1528             11,058,491.71      3,514,876.15 6.0969           21,429,848.40
    日元                      65,113,177.00 0.060815               3,959,857.86   75,264,040.00 0.057771            4,348,078.85
    欧元                                  12.00 8.3946                  100.74         47,050.52 8.4189               396,113.62
    合计                             --             --            77,100,493.57         --            --          266,288,208.25如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、交易性金融资产(1)交易性金融资产
                                                                                                                       单位:元
                       项目                                       期末公允价值                         期初公允价值
    合计                                                                                                                       0.00(2)变现有限制的交易性金融资产
                                                                                                                       单位:元
                   项目                              限售条件或变现方面的其他重大限制                      期末金额
                                                               浙江水晶光电科技股份有限公司 2014 年半年度报告全文(3)套期工具及对相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                                  单位:元
                     种类                                    期末数                               期初数
    银行承兑汇票                                                       73,039,989.02                           57,989,178.24
    合计                                                               73,039,989.02                           57,989,178.24(2)期末已质押的应收票据情况
                                                                                                                  单位:元
       出票单位               出票日期               到期日                   金额                         备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                  单位:元
       出票单位               出票日期               到期日                   金额                         备注说明公司已经背书给其他方但尚未到期的票据
                                                                                                                  单位:元
       出票单位               出票日期               到期日                   金额                         备注
    迪源光电股份有限公司 2014 年 03 月 26 日     2014 年 09 月 26 日                   1,830,436.90
    迪源光电股份有限公司 2014 年 01 月 24 日     2014 年 07 月 24 日                   1,000,000.00杭州士兰明芯科技有限
                       2014 年 03 月 27 日   2014 年 09 月 27 日                    940,000.00公司深圳市德彩光电有限公
                       2014 年 01 月 02 日   2014 年 07 月 02 日                    853,625.00司睢宁县东华商贸有限公
                       2014 年 02 月 25 日   2014 年 08 月 25 日                    800,000.00司
    合计                              --                    --                         5,424,061.90             --说明已贴现或质押的商业承兑票据的说明
                                                                                浙江水晶光电科技股份有限公司 2014 年半年度报告全文4、应收股利
                                                                                                                                      单位:元
                                                                                                                            相关款项是否发
       项目             期初数               本期增加            本期减少                 期末数        未收回的原因
                                                                                                                                生减值
    其中:                       --                 --                        --                --                  --                   --
    其中:                       --                 --                        --                --                  --                   --
    合计                               0.00                                                                         --                   --说明5、应收利息(1)应收利息
                                                                                                                                      单位:元
           项目                     期初数                     本期增加                     本期减少                        期末数
    银行定期存款利息                          836,807.03                  634,399.00                 1,179,087.03                    292,119.00
    合计                                      836,807.03                  634,399.00                 1,179,087.03                    292,119.00(2)逾期利息
                                                                                                                                      单位:元
                  贷款单位                                    逾期时间(天)                                    逾期利息金额(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                                      单位:元
                                                     期末数                                                 期初数
           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
                             291,715,13                 15,506,214.                     161,921,6
    账龄分析法组合                                 99.62%                           5.32%                99.32% 8,298,277.77                  5.12%
                                     5.09                            04                    28.37
                             291,715,13                 15,506,214.                     161,921,6
    组合小计                                       99.62%                           5.32%                99.32% 8,298,277.77                  5.12%
                                     5.09                            04                    28.37
                                                                           浙江水晶光电科技股份有限公司 2014 年半年度报告全文单项金额虽不重大但单
                        1,115,800.0                  1,115,800.0                    1,115,800
    项计提坏账准备的应收                       0.38%                        100.00%                       0.68% 1,115,800.00              100.00%
                                   0                          0                           .00账款
                         292,830,93                  16,622,014.                    163,037,4
    合计                                       --                             --                          --     9,414,077.77             --
                                 5.09                        04                        28.37应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                      单位:元
                                           期末数                                                          期初数
        账龄                   账面余额                                                         账面余额
                                                            坏账准备                                                    坏账准备
                         金额              比例                                           金额              比例1 年以内
    其中:                    --                    --                 --                      --                --                  --
    1 年以内小计           286,888,630.42       98.35%            14,436,881.72            159,781,763.28        98.68%         7,989,088.16
    1至2年                   2,890,297.10           0.99%               289,029.71           1,187,834.16         0.73%              118,783.42
    2至3年                      95,481.40           0.03%                   32,018.46          952,030.93         0.59%              190,406.19
    3 年以上                 1,840,726.17           0.63%               748,284.15
    3至4年                   1,793,426.32           0.61%               724,634.22
    4至5年                      47,299.85           0.02%                   23,649.93
    合计                   291,715,135.09           --            15,506,214.04            161,921,628.37        --             8,298,277.77组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                      单位:元
       应收账款内容             账面余额                   坏账准备                        计提比例                   计提理由亚威朗光电(中国)有
                                    1,115,800.00                   1,115,800.00                        100.00% 预计无法收回限公司
    合计                                1,115,800.00                   1,115,800.00                  --                         --(2)本报告期转回或收回的应收账款情况
                                                                                                                                      单位:元
                                                                       浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                               转回或收回前累计已计
         应收账款内容         转回或收回原因         确定原坏账准备的依据                                    转回或收回金额
                                                                                  提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                          单位:元
       应收账款内容            账面余额                    坏账金额                   计提比例                     理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                          单位:元
                                                                                                               是否因关联交易产
       单位名称         应收账款性质           核销时间                核销金额                核销原因
                                                                                                                     生应收账款核销说明(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                          单位:元
                                                       期末数                                         期初数
             单位名称
                                          账面余额              计提坏账金额             账面余额               计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                          单位:元
         单位名称            与本公司关系                       金额                     年限             占应收账款总额的比例
    客户 1                  非关联方                                75,511,774.09 1 年以内                                    25.79%
    客户 2                  非关联方                                22,140,000.00 1 年以内                                     7.56%
    客户 3                  非关联方                                20,439,738.83 1 年以内                                     6.98%
    客户 4                  非关联方                                20,153,777.46 1 年以内                                     6.88%
    客户 5                  非关联方                                11,906,915.97 1 年以内                                     4.07%
    合计                               --                        150,152,206.35               --                              51.28%(6)应收关联方账款情况
                                                                                                                          单位:元
           单位名称                     与本公司关系                           金额                   占应收账款总额的比例(7)终止确认的应收款项情况
                                                                                                                          单位:元
                                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                  项目                                 终止确认金额                        与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                                单位:元
                         项目                                                             期末数资产:负债:7、其他应收款(1)其他应收款按种类披露
                                                                                                                                单位:元
                                                  期末数                                                 期初数
           种类                   账面余额                   坏账准备                账面余额                        坏账准备
                                金额       比例            金额       比例        金额         比例               金额          比例单项金额重大并单项计
                           24,088,600.0
    提坏账准备的其他应收                       85.16%                              4,089,510.04        43.89%
                                       0款按组合计提坏账准备的其他应收款
    账龄分析法组合             4,199,253.80    14.84%      446,554.11   10.63% 4,742,336.87            50.89%         307,175.64     6.48%
    组合小计                   4,199,253.80    14.84%      446,554.11   10.63% 4,742,336.87            50.89%         307,175.64     6.48%单项金额虽不重大但单
    项计提坏账准备的其他                                                            486,345.87          5.22%         486,345.87 100.00%应收款
                           28,287,853.8
    合计                                         --        446,554.11        --    9,318,192.78         --            793,521.51      --
                                       0其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                单位:元
    其他应收款内容               账面余额                    坏账金额                   计提比例                        理由
                                                                                                             期末,经测试未发现明
    应收报关保证金                         1,012,400.00                                                          显减值迹象,故无需计
                                                                                                             提坏账准备。
                                                                                                             期末,经测试未发现明
    应收土地保证金                         6,520,000.00                                                          显减值迹象,故无需计
                                                                                                             提坏账准备。
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                                   股权激励对象是公司回
                                                                                                   购限制性股权激励股份
    股权激励对象                  16,556,200.00                                                        所支付的款项,由于工商
                                                                                                   变更尚未完成,故本报告
                                                                                                   期未减少股本。
    合计                          24,088,600.00                                       --                        --组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                   单位:元
                                         期末数                                              期初数
           账龄               账面余额                                          账面余额
                                                         坏账准备                                         坏账准备
                            金额              比例                            金额           比例1 年以内其中:
    1 年以内小计                  3,841,696.07 91.49%          181,273.30        4,476,587.42 94.40%                 223,829.37
    1至2年                          18,129.53     0.43%           1,812.95          82,956.25    1.75%                 8,295.63
    2至3年                             6,500.00   0.15%           1,300.00         100,343.20    2.12%                20,068.64
    3 年以上                       332,928.20     7.93%        262,167.86           82,450.00    1.73%                54,982.00
    3至4年                         101,086.20     2.41%          30,325.86          39,240.00    0.83%                11,772.00
    5 年以上                       231,842.00     5.52%        231,842.00           43,210.00    0.90%                43,210.00
    合计                          4,199,253.80     --           446,554.11       4,742,336.87     --                 307,175.64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(2)本报告期转回或收回的其他应收款情况
                                                                                                                   单位:元
                                                                         转回或收回前累计已计
       其他应收款内容     转回或收回原因       确定原坏账准备的依据                                   转回或收回金额
                                                                            提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                   单位:元
    应收账款内容           账面余额                   坏账金额                 计提比例                    理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明
                                                                      浙江水晶光电科技股份有限公司 2014 年半年度报告全文(3)本报告期实际核销的其他应收款情况
                                                                                                                      单位:元
       单位名称         其他应收款性质          核销时间             核销金额             核销原因      是否因关联交易产生其他应收款核销说明(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                      单位:元
                                                        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(5)金额较大的其他应收款的性质或内容
                                                                                                                      单位:元
           单位名称                           金额                  款项的性质或内容            占其他应收款总额的比例说明(6)其他应收款金额前五名单位情况
                                                                                                                      单位:元
                                                                                                      占其他应收款总额的比
         单位名称             与本公司关系                  金额                         年限
                                                                                                                 例台州市国土资源交易管
                         非关联方                                6,520,000.00 1 年以内                                23.05%理中心中华人民共和国台州海
                         非关联方                                1,012,400.00 1 年以内                                 3.58%关中华人民共和国上饶海
                         非关联方                                1,002,000.00 1 年以内                                 3.54%关
    杭州市滨江国税局         非关联方                                 728,308.04 1 年以内                                  2.57%
    东莞市第三人民法院       非关联方                                 312,790.00 2-3 年                                    1.11%
           合计                     --                           9,575,498.04             --                          33.85%(7)其他应收关联方账款情况
                                                                                                                      单位:元
           单位名称                      与本公司关系                           金额              占其他应收款总额的比例
                                                                    浙江水晶光电科技股份有限公司 2014 年半年度报告全文(8)终止确认的其他应收款项情况
                                                                                                                  单位:元
                项目                               终止确认金额                      与终止确认相关的利得或损失(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                  单位:元
                       项目                                                      期末数资产:负债:(10)报告期末按应收金额确认的政府补助
                                                                                                                  单位:元
                                                                                                        未能在预计时点收
               政府补助项目
    单位名称                     期末余额      期末账龄 预计收取时间     预计收取金额     预计收取依据 到预计金额的原因
                    名称
                                                                                                             (如有)8、预付款项(1)预付款项按账龄列示
                                                                                                                  单位:元
                                        期末数                                                 期初数
       账龄
                                 金额                        比例                       金额                     比例
    1 年以内                                   72,239,201.08      99.67%                             14,431,917.94     97.27%
    1至2年                                        236,840.14       0.32%                               404,596.83          2.73%
    2至3年                                           2,882.43      0.01%
    合计                                       72,478,923.65      --                                 14,836,514.77     --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                  单位:元
         单位名称             与本公司关系                  金额                     时间                 未结算原因
    台州市椒江区财政局       非关联方                           26,140,000.00 1 年以内                  预付土地款
    KST CO.,LTD              非关联方                           12,546,221.13 1 年以内                  预付设备款
    DISCO HI-TEC CHINA 非关联方                                  8,370,838.08 1 年以内                  预付设备款
                                                                       浙江水晶光电科技股份有限公司 2014 年半年度报告全文CO.,LTD
    Rubicon Technology,Inc. 非关联方                                  3,979,955.29 1 年以内                      预付材料款
    国家中央金库                非关联方                              3,525,386.06 1 年以内                      预付税款
    合计                                   --                       54,562,400.56                --                          --预付款项主要单位的说明(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(4)预付款项的说明9、存货(1)存货分类
                                                                                                                                单位:元
                                             期末数                                                      期初数
          项目
                            账面余额         跌价准备         账面价值            账面余额           跌价准备            账面价值
    原材料                      107,069,957.89      253,232.79   106,816,725.10      66,987,676.92            253,232.79     66,734,444.13
    在产品                       23,662,597.42                    23,662,597.42      16,795,907.62                           16,795,907.62
    库存商品                     54,000,910.77   1,005,717.73     52,995,193.04      37,451,517.15       1,140,571.28        36,310,945.87
    委托加工物资                   853,958.40                         853,958.40      1,201,554.74                            1,201,554.74
    合计                        185,587,424.48   1,258,950.52    184,328,473.96     122,436,656.43       1,393,804.07       121,042,852.36(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                         1,140,571.28                                                     134,853.55              1,005,717.73
    合   计                          1,393,804.07                                                     134,853.55              1,258,950.52(3)存货跌价准备情况
                 项目               计提存货跌价准备的依据         本期转回存货跌价准备的原              本期转回金额占该项存货期
                                                                      浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                              因                        末余额的比例存货的说明10、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                                                   18,163,368.37                               7,540,364.46
    银行理财产品[注]                                                                                                      300,000.00
    预缴企业所得税                                                                                                        466,580.23
                   合计                                                18,163,368.37                               8,306,944.69其他流动资产说明
       系控股子公司浙江台佳电子信息科技有限公司购买的中国银行日积月累——月计划理财产品。11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                        单位:元
                           项目                                      期末公允价值                     期初公允价值
    合计                                                                                      0.00                              0.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                                        单位:元
                                           初始投资成                                                累计应收或
    债券项目       债券种类          面值                      到期日       期初余额         本期利息                    期末余额
                                               本                                                     已收利息可供出售金融资产的长期债权投资的说明(3)可供出售金融资产的减值情况
                                                                                                                        单位:元
        可供出售金融资产分类             可供出售权益工具      可供出售债务工具              其他                合计(4)报告期内可供出售金融资产减值的变动情况
                                                                                                                        单位:元
    可供出售金融资产分类 可供出售权益工具 可供出售债务工具                            其他                        合计
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明
                                                                                                            单位:元
                                            公允价值相
    可供出售权益                                                                          未根据成本与期末公允价值的
                      成本    公允价值      对于成本的 持续下跌时间 已计提减值金额
    工具(分项)                                                                            差额计提减值的理由说明
                                             下跌幅度12、持有至到期投资(1)持有至到期投资情况
                                                                                                            单位:元
                 项目                               期末账面余额                         期初账面余额
                 合计                                                  0.00                                    0.00持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                            单位:元
               项目                              金额                         占该项投资出售前金额的比例本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                            单位:元
               种类                                期末数                                 期初数
    合计                                                                0.00                                       0.0014、对合营企业投资和联营企业投资
                                                                                                            单位:元
                             本企业在被投
    被投资单位名 本企业持股比                                              期末净资产总 本期营业收入
                             资单位表决权 期末资产总额 期末负债总额                                     本期净利润
       称             例                                                      额           总额
                                 比例一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明
                                                                       浙江水晶光电科技股份有限公司 2014 年半年度报告全文15、长期股权投资(1)长期股权投资明细情况
                                                                                                                        单位:元
                                                                                       在被投资
                                                                                       单位持股
                                                                   在被投资 在被投资
    被投资单                                                                               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 单位表决                         减值准备
    位                                                                                  决权比例              减值准备   红利
                                                                     比例    权比例
                                                                                       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             25,608,38 11,228,38 14,380,00 25,608,38
           成本法                                                   80.00%   80.00%
    科技有限                  3.24      3.24        0.00        3.24公司江西水晶
                     170,000,0 170,000,0               170,000,0
    光电有限 成本法                                                    100.00% 100.00%
                        00.00     00.00                   00.00公司浙江方远
    夜视丽反             250,000,0             250,000,0 250,000,0
           成本法                                                  100.00% 100.00%
    光材料有                00.00                 00.00       00.00限公司
                     463,065,9 198,685,9 264,380,0 463,065,9
    合计            --                                                    --       --         --
                        83.24     83.24       00.00       83.24(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                        单位:元向投资企业转移资金能力受到限制的长
                                                         受限制的原因                     当期累计未确认的投资损失金额
            期股权投资项目长期股权投资的说明16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                        单位:元
         项目              期初账面余额                   本期增加                  本期减少                 期末账面余额
                                                                                                                        单位:元
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                                           本期(2)按公允价值计量的投资性房地产
                                                                                                                   单位:元
                                                         本期增加                      本期减少
                              期初公允价                                                                        期末公允
             项目                                       自用房地产 公允价值变                     转为自用房
                                  值         购置                                   处置                           价值
                                                        或存货转入      动损益                       地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间17、固定资产(1)固定资产情况
                                                                                                                   单位:元
           项目            期初账面余额                 本期增加                    本期减少                期末账面余额
    一、账面原值合计:          716,548,567.86                      132,071,457.45        3,936,023.44           844,684,001.87
    其中:房屋及建筑物           79,029,262.00                          27,313,481.50                            106,342,743.50
      机器设备              618,768,071.52                          82,575,293.62                            697,407,341.70
      运输工具                                                       3,996,081.16                              9,804,029.56
    其他设备                     12,943,285.94                          18,186,601.17                             31,129,887.11
            --             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:          211,036,990.75                          79,739,880.56     3,936,023.44           286,840,847.87
    其中:房屋及建筑物           25,255,482.91                            395,315.71                              25,650,798.62
      机器设备              175,699,353.84                          60,444,385.91     3,936,023.44           232,207,716.31
      运输工具                3,977,052.65                           3,452,158.38                              7,429,211.03
    其他设备                      6,105,101.35                          15,448,020.56                             21,553,121.91
            --             期初账面余额                                 --                                  本期期末余额
    三、固定资产账面净值合计    505,511,577.11                              --                                   557,843,154.00
    其中:房屋及建筑物           53,773,779.09                              --                                    80,691,944.88
      机器设备              443,068,717.68                              --                                   465,199,625.39
      运输工具                1,830,895.75                              --                                     2,374,818.53
    其他设备                      6,838,184.59                              --                                     9,576,765.20
    四、减值准备合计              1,231,909.41                              --                                     1,407,349.80
      机器设备                1,211,283.75                              --                                     1,386,724.14
    其他设备                         20,625.66                              --                                        20,625.66
                                                                    浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    五、固定资产账面价值合计       504,279,667.70                                --                                   556,435,804.20
    其中:房屋及建筑物              53,773,779.09                                --                                    80,691,944.88
      机器设备                 441,857,433.93                                --                                   463,812,901.25
      运输工具                     1,830,895.75                              --                                     2,374,818.53
    其他设备                           6,817,558.93                              --                                     9,556,139.54
    本期折旧额79,739,880.56元;本期由在建工程转入固定资产原价为0.00元。(2)暂时闲置的固定资产情况
                                                                                                                         单位:元
      项目                 账面原值               累计折旧          减值准备                 账面净值               备注(3)通过融资租赁租入的固定资产
                                                                                                                         单位:元
             项目                          账面原值                         累计折旧                          账面净值(4)通过经营租赁租出的固定资产
                                                                                                                         单位:元
                            种类                                                         期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                         单位:元
           项目                     账面价值                 公允价值              预计处置费用               预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                              未办妥产权证书原因                         预计办结产权证书时间
    台州方远反光材料有限公司房产              权证尚在办理中                               2014 年固定资产说明18、在建工程(1)在建工程情况
                                                                                                                         单位:元
                                                   期末数                                            期初数
           项目
                                账面余额          减值准备       账面价值         账面余额         减值准备        账面价值
                                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    研发中心建设项目                                                                         2,157,802.00                          2,157,802.00
    蓝宝石衬底项目                          31,151.03                          31,151.03 16,842,865.94                          16,842,865.94精密光电薄膜元器件技改项
                                  30,695,622.83                      30,695,622.83 23,713,498.52                            23,713,498.52目
    新厂区工程                         7,810,264.10                          7,810,264.10    3,024,214.41                          3,024,214.41
    反光材料工程                       6,437,660.02                          6,437,660.02
    零星工程                                                                                  747,055.96                            747,055.96
    合计                              44,974,697.98                      44,974,697.98 46,485,436.83                            46,485,436.83(2)重大在建工程项目变动情况
                                                                                                                                   单位:元
                                                                                                 其中:本
                                                                  工程投                利息资              本期利
    项目名                          本期增     转入固       其他减              工程进              期利息              资金来
           预算数     期初数                                      入占预                本化累              息资本                 期末数
    称                            加       定资产        少                   度                资本化                   源
                                                                  算比例                计金额               化率
                                                                                                  金额研发中
           19,744,8 2,157,80 1,866,86 4,024,66                                                                       募集资
    心建设                                                            100.64% 100.64
              00.00       2.00       4.00       6.00                                                                 金项目蓝宝石
           325,000, 16,842,8 18,327,0 35,138,7                                                                                    31,151.0
    衬底项                                                             42.94% 42.94                                      自筹
             000.00     65.94      70.48      85.39                                                                                      3目精密光电薄膜
           290,240, 23,713,4 8,210,16 1,228,04                                                                       募集资       30,695,6
    元器件                                                            101.86% 101.86
             200.00     98.52        5.52       1.21                                                                 金              22.83技改项目
    新厂区                3,024,21 4,786,04                                                                                           7,810,26
                                                                                                                     自筹
    工程                      4.41       9.69                                                                                             4.10
    反光材                           6,437,66                                                                                         6,437,66
                                                                                                                     自筹
    料工程                               0.02                                                                                             0.02
    零星工                747,055.              747,055.
                                                                                                                     自筹
    程                         96                       96
           634,985, 46,485,4 39,627,8 41,138,5                                                                                    44,974,6
    合计                                                                --          --                            --          --
             000.00     36.83      09.71      48.56                                                                                  97.98在建工程项目变动情况的说明(3)在建工程减值准备
                                                                                                                                   单位:元
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文
       项目               期初数           本期增加              本期减少            期末数                计提原因(4)重大在建工程的工程进度情况
                   项目                               工程进度                                 备注
    研发中心建设项目                     100.64%
    蓝宝石衬底项目                       42.94%
    精密光电薄膜元器件技改项目           101.86%(5)在建工程的说明19、工程物资
                                                                                                                    单位:元
                  项目                     期初数              本期增加           本期减少                 期末数工程物资的说明20、固定资产清理
                                                                                                                    单位:元
                  项目                 期初账面价值                期末账面价值               转入清理的原因
    合计                                                   0.00                        0.00               --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21、生产性生物资产(1)以成本计量
                                                                                                                    单位:元
           项目             期初账面余额            本期增加                本期减少              期末账面余额一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                                    单位:元
           项目             期初账面价值            本期增加                本期减少              期末账面价值
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文一、种植业二、畜牧养殖业三、林业四、水产业生产性生物资产的说明22、油气资产
                                                                                                       单位:元
           项目             期初账面余额          本期增加               本期减少            期末账面余额四、油气资产账面价值合
                                       0.00                                                                 0.00计油气资产的说明23、无形资产(1)无形资产情况
                                                                                                       单位:元
           项目               期初账面余额          本期增加              本期减少           期末账面余额
    一、账面原值合计                  49,969,084.44        96,198,662.65                             146,167,747.09
    土地使用权                        49,919,084.44        86,350,862.65                             136,269,947.09
    专利使用权                            50,000.00         9,847,800.00                               9,897,800.00
    二、累计摊销合计                   2,453,982.72         3,124,584.99                               5,578,567.71
    土地使用权                         2,415,788.52         2,956,288.35                               5,372,076.87
    专利使用权                            38,194.20          168,296.64                                 206,490.84
    三、无形资产账面净值合计          47,515,101.72        93,074,077.66                             140,589,179.38
    土地使用权                        47,503,295.92        83,394,574.30                             130,897,870.22
    专利使用权                            11,805.80         9,679,503.36                               9,691,309.16土地使用权专利使用权
    无形资产账面价值合计              47,515,101.72        93,074,077.66                             140,589,179.38土地使用权专利使用权
    本期摊销额3,124,584.99元。
                                                                        浙江水晶光电科技股份有限公司 2014 年半年度报告全文(2)公司开发项目支出
                                                                                                                        单位:元
                                                                                 本期减少
         项目                 期初数              本期增加                                                         期末数
                                                                     计入当期损益        确认为无形资产本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法24、商誉
                                                                                                                        单位:元被投资单位名称或形成商誉的
                                       期初余额              本期增加         本期减少           期末余额          期末减值准备
                事项收益法评估价与成本产生的差
                                                             72,376,243.50                       72,376,243.50异
    合计                                                         72,376,243.50                       72,376,243.50说明商誉的减值测试方法和减值准备计提方法25、长期待摊费用
                                                                                                                        单位:元
       项目             期初数         本期增加额        本期摊销额          其他减少额         期末数         其他减少的原因租入固定资产改
                       1,338,767.01                             485,938.98                        852,828.03良支出
    合计                   1,338,767.01                             485,938.98                        852,828.03           --长期待摊费用的说明26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                                        单位:元
                       项目                                        期末数                                 期初数递延所得税资产:
    资产减值准备                                                                   33,660.79                               33,660.79
    递延收益                                                                      870,163.19                              960,040.82
    应收账款坏账准备                                                             2,448,257.69                           1,206,371.79
                                                             浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    存货跌价准备                                                         183,064.68                               183,064.68
    小计                                                                3,535,146.35                             2,383,138.08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
    递延收益                                                             5,801,087.93                            6,400,272.13
    应收账款坏账准备                                                    16,229,952.11                            8,015,269.33
    存货跌价准备                                                            750,380.47                            750,380.47
    固定资产减值准备                                                        224,405.28                            224,405.28
    小计                                                                23,005,825.79                           15,390,327.21可抵扣差异项目(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                            3,535,146.35                               2,383,138.08递延所得税资产和递延所得税负债互抵明细
                                                                                                                 单位:元
                         项目                                             本期互抵金额递延所得税资产和递延所得税负债的说明27、资产减值准备明细
                                                                                                                 单位:元
                                                              浙江水晶光电科技股份有限公司 2014 年半年度报告全文
                                                                              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                      10,207,599.28    6,860,968.87                                           17,068,568.15
    二、存货跌价准备                   1,393,804.07                                          134,853.55        1,258,950.52
    七、固定资产减值准备               1,231,909.41      175,440.39                                            1,407,349.80
    合计                              12,833,312.76    7,036,409.26                          134,853.55       19,734,868.47资产减值明细情况的说明
       本期计提的坏账准备含浙江方远夜视丽反光材料有限公司期初坏账准备2,571,893.53元,期初固定资产减值准备175,440.39元。
       本期减少系本期耗用或出售存货转出相应的存货跌价准备。28、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
    公共租赁房购置预付款[注]                                           19,975,000.00                          12,100,000.00
    合计                                                               21,462,395.18                          13,587,395.18其他非流动资产的说明
       [注]:详见本财务报表附注关联方及关联交易之说明。29、短期借款(1)短期借款分类
                                                                                                               单位:元
                    项目                                  期末数                                期初数
    信用借款                                                           20,000,000.00
    合计                                                               20,000,000.00短期借款分类的说明(2)已到期未偿还的短期借款情况
                                                                                                               单位:元
       贷款单位        贷款金额        贷款利率     贷款资金用途          未按期偿还原因              预计还款期资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日
                                                   浙江水晶光电科技股份有限公司 2014 年半年度报告全文30、交易性金融负债
                                                                                               单位:元
                   项目                     期末公允价值                    期初公允价值
    合计                                                              0.00                            0.00交易性金融负债的说明31、应付票据
                                                                                               单位:元
                   种类                       期末数                           期初数
    合计                                                             0.00                             0.00下一会计期间将到期的金额元。应付票据的说明32、应付账款(1)应付账款情况
                                                                                               单位:元
                   项目                       期末数                           期初数
    货款                                                    87,580,041.81                    50,425,918.06
    资产购置款                                              22,455,296.14                      8,269,791.29
    工程款                                                    3,421,120.73                     2,971,346.13
    其他                                                       699,996.07                      5,223,778.60
    合计                                                   114,156,454.75                    66,890,834.08(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(3)账龄超过一年的大额应付账款情况的说明33、预收账款(1)预收账款情况
                                                                                               单位:元
                    项目                         期末数                         期初数
                                                               浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    预收货款                                                                756,368.33                              821,189.93
    合计                                                                    756,368.33                              821,189.93(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                   单位:元
                    单位名称                                 期末数                                  期初数(3)账龄超过一年的大额预收账款情况的说明34、应付职工薪酬
                                                                                                                   单位:元
         项目           期初账面余额              本期增加                   本期减少                  期末账面余额一、工资、奖金、津
                               12,100,458.87         48,339,396.28                   55,753,693.89             4,686,161.26贴和补贴
    二、职工福利费                                        2,144,476.70                    2,124,791.57               19,685.13
    三、社会保险费                   553,467.91           4,547,505.08                    4,899,127.13              201,845.86
    其中:医疗保险费                 121,818.98           1,203,419.70                    1,283,106.31               42,132.37
    基本养老保险费                   340,263.47           2,663,057.37                    2,882,346.32              120,974.52
    失业保险费                        45,915.90            305,340.80                      337,341.24                13,915.46
    工伤保险费                        30,338.20            251,735.05                      263,293.79                18,779.46
    生育保险费                        15,131.36            123,952.16                      133,039.47                 6,044.05
    四、住房公积金                                         679,494.00                      673,080.00                 6,414.00
    六、其他                         637,767.32           2,578,369.94                    2,749,551.69              466,585.57
    合计                           13,291,694.10         58,289,242.00                   66,200,244.28             5,380,691.82
       应付职工薪酬中属于拖欠性质的金额0.00元。
       工会经费和职工教育经费金额2,578,369.94元,非货币性福利金额0.00元,因解除劳动关系给予补偿127,743.50元。
       应付职工薪酬预计发放时间、金额等安排
       公司期末应付职工薪酬中的工资余额4,686,161.26元,已于2014年7月发放。35、应交税费
                                                                                                                   单位:元
                       项目                                    期末数                                 期初数
    增值税                                                                   6,762,850.67                           737,500.92
    企业所得税                                                               9,794,295.49                          3,280,444.29
    个人所得税                                                                 147,060.81                           198,166.56
                                                          浙江水晶光电科技股份有限公司 2014 年半年度报告全文
    城市维护建设税                                                        322,183.84                       38,792.28
    房产税                                                                182,013.64                      123,470.62
    土地使用税                                                            383,019.66                      183,882.93
    地方水利建设基金                                                      107,995.95                       59,671.08
    残疾人就业保障金                                                          85,883.12                    30,546.30
    教育费附加                                                            146,418.13                       16,625.27
    地方教育附加                                                              83,744.99                     11,306.11
    防洪保安基金                                                              15,483.98                    12,051.44
    副食品价格调节基金                                                        12,903.31                    10,042.87
    印花税                                                                     4,598.07
    合计                                                               18,048,451.66                     4,702,500.67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36、应付利息
                                                                                                         单位:元
                        项目                              期末数                            期初数
    短期借款应付利息                                                          13,650.00
    合计                                                                      13,650.00应付利息说明37、应付股利
                                                                                                         单位:元
             单位名称                  期末数                    期初数               超过一年未支付原因
    合计                                             0.00                                         --应付股利的说明38、其他应付款(1)其他应付款情况
                                                                                                         单位:元
                     项目                               期末数                             期初数
    押金保证金                                                                2,150.00
    应付暂收款                                                         3,582,443.49                        14,186.49
    其他                                                                 362,375.92                       177,754.32
    合计                                                               3,946,969.41                       191,940.81
                                                            浙江水晶光电科技股份有限公司 2014 年半年度报告全文(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
    星星集团有限公司                                                        3,411.38
    合计                                                                    3,411.38(3)账龄超过一年的大额其他应付款情况的说明(4)金额较大的其他应付款说明内容39、预计负债
                                                                                                              单位:元
         项目                   期初数           本期增加                  本期减少                  期末数预计负债说明40、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                              单位:元
                    项目                               期末数                               期初数
    合计                                                                                                             0.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                              单位:元
                    项目                               期末数                               期初数一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                              单位:元
                                                                        期末数                      期初数
    贷款单位      借款起始日 借款终止日     币种      利率
                                                                外币金额     本币金额      外币金额      本币金额一年内到期的长期借款中的逾期借款
                                                                                                              单位:元
    贷款单位          借款金额       逾期时间      年利率           借款资金用途    逾期未偿还原因     预期还款期资产负债表日后已偿还的金额元。一年内到期的长期借款说明
                                                                 浙江水晶光电科技股份有限公司 2014 年半年度报告全文(3)一年内到期的应付债券
                                                                                                                   单位:元
                                                             期初应付利 本期应计利 本期已付利 期末应付利
    债券名称      面值       发行日期   债券期限     发行金额                                                     期末余额
                                                                 息          息          息          息一年内到期的应付债券说明(4)一年内到期的长期应付款
                                                                                                                   单位:元
    借款单位           期限           初始金额            利率            应计利息         期末余额           借款条件一年内到期的长期应付款的说明41、其他流动负债
                                                                                                                   单位:元
                   项目                                 期末账面余额                           期初账面余额
    合计