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水晶光电(002273)公告正文

水晶光电:2015年半年度报告

公告日期:2015-08-25

                           浙江水晶光电科技股份有限公司 2015 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)




       2015年半年度报告




            证券简称:水晶光电
            证券代码:002273
            披露时间:2015年8月25日




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                                     浙江水晶光电科技股份有限公司 2015 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。




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                                                                               浙江水晶光电科技股份有限公司 2015 年半年度报告全文




                                                                    目录




2015 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 .......................................................................................................................... 17

第五节 重要事项 .............................................................................................................................. 25

第六节 股份变动及股东情况 .......................................................................................................... 29

第七节 优先股相关情况 .................................................................................................................. 29

第八节 董事、监事、高级管理人员情况 ...................................................................................... 30

第九节 财务报告 .............................................................................................................................. 32

第十节 备查文件目录 .................................................................................................................... 131




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                                         浙江水晶光电科技股份有限公司 2015 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

日本光驰                指   株式会社光驰

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   2015 年 1 月 1 日至 2015 年 6 月 30 日




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                                                                浙江水晶光电科技股份有限公司 2015 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                                 0576-88038738                           0576-88038286

传真                                 0576-88038266                           0576-88038266

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 2014 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 2014 年年报。




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                                                          浙江水晶光电科技股份有限公司 2015 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 2014 年年报。




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                                                            浙江水晶光电科技股份有限公司 2015 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)                                537,842,898.08            435,450,499.27                    23.51%

归属于上市公司股东的净利润(元)               83,162,749.01             82,259,380.85                     1.10%

归属于上市公司股东的扣除非经常性损
                                               80,368,589.28             77,492,976.31                     3.71%
益的净利润(元)

经营活动产生的现金流量净额(元)               73,398,739.83             26,174,340.31                   180.42%

基本每股收益(元/股)                                    0.22                      0.22                    0.00%

稀释每股收益(元/股)                                    0.22                      0.22                    0.00%

加权平均净资产收益率                                   5.83%                     7.13%                    -1.30%

                                                                                          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)                                 1,970,725,936.37          1,798,131,742.08                    9.60%

归属于上市公司股东的净资产(元)             1,420,995,045.70          1,400,757,408.31                    1.44%

公司报告期末至半年度报告披露日股本是否因发行新股、增发、配股、股权激励行权、回购等原因发生变化且影响所有者权
益金额
√ 是 □ 否

用最新股本计算的基本每股收益(元/股)                                                                     0.1905


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。




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                                                            浙江水晶光电科技股份有限公司 2015 年半年度报告全文


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

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    -70,079.85

计入当期损益的政府补助(与企业业务密切相关,按照国家统                                 详见本财务报表附注合并财务
                                                                      4,025,612.18
一标准定额或定量享受的政府补助除外)                                                   报表项目营业外收入之说明

除上述各项之外的其他营业外收入和支出                                     -699,426.28

减:所得税影响额                                                         490,047.84

    少数股东权益影响额(税后)                                            -28,101.52

合计                                                                  2,794,159.73                 --

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。




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                                                              浙江水晶光电科技股份有限公司 2015 年半年度报告全文




                                         第四节 董事会报告

一、概述

    2015年上半年,国内经济发展增速放缓,全球经济复苏略显疲态,整体经济运行下行压力较大。面对低迷的宏观环境,
以及日益加剧的行业竞争,公司管理层不断夯实管理基础、加强挖潜增效工作、加快产品升级与市场拓展、稳步推进产业布
局,确保光学、蓝宝石、反光材料、虚拟显示四大业务板块的健康、平稳发展。报告期内,公司实现营业收入537,842,898.08
元,较去年同期增长23.51%;实现营业利润93,742,995.61元,较去年同期增长1.73%;归属于上市公司股东的净利润
83,162,749.01元,较去年同期增长1.10%。
    1、光学业务:随着4G逐步普及,国内智能手机市场进入成熟期。报告期内,公司积极拓展市场,手机用相关组立件产
品销售仍保持稳定的增长,但市场竞争加剧,产品价格下降明显,对公司上半年业绩有所影响。随着手机后置双摄像头推出
的趋势以及应用的广泛,公司光学产品未来仍然会有一定的增长空间;数码相机行业仍处下滑态势,国际大公司的市场份额
增幅不大,业务基本平稳,同时受汇率影响,产品利润走低。
    2、蓝宝石业务:尽管LED产业发展势头良好,但行业纷争异常激烈。公司LED蓝宝石衬底业务在扩张中实现规模效益的
同时,价格走低明显,产品利润受到较大的影响,同时国内市场应收账款风险加大;随着蓝宝石光学应用的拓展,公司积极
着手相关产品的技术研发与市场开拓,已成功切入智能手机、智能穿戴等领域,蓝宝石光学产品发展势头初露端倪。
    3、反光材料业务:公司反光材料业务保持平稳发展,车牌膜、微棱镜等高端反光材料的研发及产业化工作有序推进。
公司持续进行技术创新,部分新品已进入市场。
    4、虚拟显示业务:随着虚拟显示技术的迅速发展以及产品应用领域的不断拓宽,虚拟显示产业发展引起全社会的热切
关注。公司加大该业务的研发投入与人才引进力度,汽车抬头显示、超短焦投影的工程样机已研发成功,目前正在加快开展
软、硬件一体化的整合与产业化的推进工作。同时公司积极与互联网、车联网相关企业进行广泛接触,寻求资源的有效整合,
合作发展虚拟显示业务。
    5、战略投资工作:公司一如既往围绕“同心多元化”的战略指导方针,稳步推进战略布局。增资收购控股子公司晶景
光电剩余全部股权,集合公司整体资源优势来全力打造虚拟显示业务板块;出资参与设立宁波联创基石投资合伙企业(有限
合伙),积极寻求产业链相关投资标的,同时利用上市公司平台寻找产业链资源整合机会,推进公司战略实施;努力推动与
日本光驰的协同发展,做好北美市场的业务拓展工作。
    6、再融资工作:非公开发行股票事宜顺利获得证监会核准并在8月份发行成功,为公司项目投资顺利实施以及未来发展
提供了资金保障。




二、主营业务分析

概述
       报告期内,公司光学、蓝宝石和反光材料等业务均保持平稳发展,主营业务收入实现23.51%的增长。公司主营业务仍
以精密光学薄膜元器件产品为主,销售同比增长16.04%,占主营业务收入占比由72.72%减少至68.43%,业务集中风险进一
步下降;蓝宝石衬底业务发展稳定,销售实现同比10.65%的增长;公司于2014年5月完成对夜视丽的收购,反光材料业务相
比去年同期增加1-4月的销售收入,业务占比快速提升。尽管销售收入增长较大,但由于产品价格大幅下降,上半年净利润
同比增长仅为1.10%。
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



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                                                             浙江水晶光电科技股份有限公司 2015 年半年度报告全文


营业收入                      537,842,898.08         435,450,499.27               23.51%

营业成本                      365,276,018.76         288,690,329.73               26.53%

                                                                                           主要系公司本期并购浙
                                                                                           江方远夜视丽公司销售
销售费用                         8,409,837.50           6,199,374.19              35.66%
                                                                                           费用增加,比上年同期
                                                                                           增加 4 个月的销售费用。

                                                                                           主要系公司本期并购浙
                                                                                           江方远夜视丽公司管理
管理费用                       66,096,803.96          42,875,641.82               54.16% 费用增加,比上年同期
                                                                                           增加 4 个月的管理费用;
                                                                                           研发投入增加

                                                                                           主要系本期银行借款增
财务费用                         6,588,390.52          -1,541,058.07             527.52% 加,相应银行利息支出
                                                                                           增加所致。

所得税费用                     12,576,405.83          14,439,877.63              -12.91%

                                                                                           主要系本期增加研发人
研发投入                       28,358,365.56          15,990,130.85               77.35% 员工资和材料投入所
                                                                                           致。

经营活动产生的现金流                                                                       主要系公司本期增加应
                               73,398,739.83          26,174,340.31              180.42%
量净额                                                                                     收款回笼所致。

                                                                                           主要系公司本期减少固
投资活动产生的现金流
                               -87,876,170.40        -231,505,784.80             -62.04% 定资产、无形资产投入
量净额
                                                                                           所致。

筹资活动产生的现金流                                                                       主要系公司本期增加银
                               35,827,371.09          16,143,729.81              121.93%
量净额                                                                                     行借款现金流入所致。

                                                                                           主要系公司本期增加应
现金及现金等价物净增
                               21,349,940.52         -189,187,714.68            -111.29% 收款回笼和银行借款所
加额
                                                                                           致。

公司报告期利润构成或利润来源发生重大变动
√ 适用 □ 不适用
    报告期内公司反光材料业务与去年同期相比新增了1-4月份的营业收入,增加了公司业绩;公司于2014年12月底入股日
本光驰,报告期内相应新增了962.90万元的投资收益,贡献了业绩。
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
    上半年,公司紧紧围绕“强化基础能力,优化团队力量,深化战略实施,为“十三五”发展布好局”的年度总方针,重点开
展了以精益化生产为核心的基础管理工作;以搭建内部创业平台为重点的企业机制改革;以减员增效为目的组织扁平化管理;
以战略发展为目标的新产业研发布局等相关工作,为公司下半年以及未来发展奠定一定的基础。由于受成熟业务板块产品价
格下降的影响,公司上半年经营业绩未能实现年初预定目标,下半年公司将继续深耕四大业务板块,降低生产成本、提升市


                                                                                                               10
                                                                    浙江水晶光电科技股份有限公司 2015 年半年度报告全文


场份额,加快新产品的推进力度,同时通过资源整合、资本市场投融资等活动,努力实现公司多业务板块稳步发展。




三、主营业务构成情况

                                                                                                              单位:元

                                                                       营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本           毛利率
                                                                           同期增减       同期增减         期增减

分行业

光学光电子行业      462,463,222.91   321,756,581.16           30.43%            14.88%          20.59%         -3.29%

反光材料行业         73,267,399.85    42,028,245.05           42.64%           130.07%          98.06%          9.27%

分产品

精密光电薄膜元
                    366,609,848.65   252,321,208.83           31.17%            16.04%          23.26%         -4.04%
器件

蓝宝石 LED 衬底
                     95,853,374.26    69,435,372.33           27.56%            10.65%          11.79%         -0.74%
及其他

反光材料             73,267,399.85    42,028,245.05           42.64%           130.07%          98.06%          9.27%

分地区

自营出口            182,543,990.81   122,404,672.32           32.95%            39.26%          35.94%          1.64%

国内销售            353,186,631.95   241,380,153.89           31.66%            16.44%          21.91%         -3.07%


四、核心竞争力分析

    报告期内,公司核心竞争力未发生重大改变。公司凭借丰富的行业经验、突出的规模与成本优势、核心技术创新能力、
多元化的产品与市场结构、优质的客户资源等优势,保证了各板块业务能够在各自细分行业中保持良好的竞争实力,确保实
现公司业绩稳定与未来的发展。




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

                           26,542,400.00                            264,380,000.00                            -89.96%

                                                      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


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                                                           浙江水晶光电科技股份有限公司 2015 年半年度报告全文


宁波联创基石投资合伙企业(有限合伙)投资管理与投资咨询                                               20.00%

浙江晶景光电有限公司                 虚拟显示相关产品的研发、生产与销售                             100.00%


(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。


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


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

□ 适用 √ 不适用
公司报告期无募集资金使用情况。


4、主要子公司、参股公司分析

√ 适用 □ 不适用



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                                                                  浙江水晶光电科技股份有限公司 2015 年半年度报告全文


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                             17,823,632. 5,357,054.4 6,772,831.7 -1,602,07
光电有限     子公司                 影像产品     24,000,000                                                       -1,608,849.06
                         子                                           18              4          2         5.97
公司                                生产

                                    精密光电
江西水晶
                         光学光电   薄膜元器                  281,111,773 224,695,21 62,732,230. 3,099,530
光电有限     子公司                              60,000,000                                                       3,331,327.74
                         子         件产品生                          .80        6.81           15          .12
公司
                                    产

浙江台佳
电子信息                 光学光电   电子元器                  67,116,765. 57,154,155. 40,083,085. 5,957,607
             子公司                              12,250,000                                                       4,968,232.58
科技有限                 子         件生产                            34          02            25          .69
公司

浙江方远
夜视丽反                                                      148,862,63 130,237,18 73,533,954. 23,861,70 20,071,896.3
             子公司      合成材料   反光材料     51,000,000
光材料有                                                             6.19        4.53           74         2.50              7
限公司

浙江浙大
联合创新
                                    投资管理、                7,715,112.8 7,713,296.4                 -1,227,46
投资管理     参股公司    金融投资                10,000,000                                    0.00               -1,227,468.27
                                    投资咨询                             6            0                    8.27
合伙企业
(有限合伙)

                                                 4 亿日元
株式会社                            真空成膜     (约合        765,204,00 516,477,00 383,316,00 61,965,00 47,226,000.0
             参股公司    设备制造
光驰                                装置生产     20,120,000          0.00        0.00          0.00        0.00              0
                                                 元人民币)

宁波联创
基石投资
                                    投资管理、 100,000,00     100,333,21 100,333,21                   333,214.9
合伙企业     参股公司    金融投资                                                              0.00                 333,215.92
                                    投资咨询     0                   5.92        5.92                        2
(有限合
伙)


5、非募集资金投资的重大项目情况

□ 适用 √ 不适用
公司报告期无非募集资金投资的重大项目。


六、对 2015 年 1-9 月经营业绩的预计

2015 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


                                                                                                                             13
                                                               浙江水晶光电科技股份有限公司 2015 年半年度报告全文


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

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                     -20.00%   至                          10.00%
动幅度

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                   10,241.71   至                      14,082.35
动区间(万元)

2014 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                       12,802.14
元)

                                               1、公司总体销售仍将保持稳定增长,但光学产品、LED 产品由于价格持
业绩变动的原因说明                             续下降,影响整体盈利水平。
                                               2、公司在战略性布局以及新品开发中投入较大,增加费用支出。


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
    公司于2015年3月23日召开的第三届董事会第二十一次会议和2015年4月16日召开的2014年度股东大会,审议通过了
《2014年度利润分配的预案》,决定以截止2015年2月28日总股本383,649,103股为基数,向全体股东每10股派发现金红利1.50
元(含税),共分配现金股利57,547,365.45元。公司剩余未分配利润356,743,176.74元转入下年未分配利润。2015年4月30日,
公司按照股东大会的决议实施了2014年度利润分配方案。


                                               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


                                                                                                                 14
                                                               浙江水晶光电科技股份有限公司 2015 年半年度报告全文


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。


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

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             中欧基金
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             浙商创投
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             南方基金
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             华夏基金
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             泰康资产
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             长江证券
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             古韵投资
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             兴业证券
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             华泰柏瑞
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             益亨投资
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             景宏晟泽
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             华商基金
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             凯基证券
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             广发资产
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       机构             民生证券
                      区花园山庄议政厅                                                  说明

                      浙江省台州市椒江                                                  公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研       其他             中证报
                      区花园山庄议政厅                                                  说明



                                                                                                              15
                                                           浙江水晶光电科技股份有限公司 2015 年半年度报告全文


                      浙江省台州市椒江                                                公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研   其他           证券时报
                      区花园山庄议政厅                                                说明

                      浙江省台州市椒江                                                公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研   其他           丰汇租赁有限公司
                      区花园山庄议政厅                                                说明

                      浙江省台州市椒江                             伊丹树脂制品有限 公司经营情况与业务发展
2015 年 04 月 16 日                      实地调研   其他
                      区花园山庄议政厅                             公司               说明




                                                                                                           16
                                                                浙江水晶光电科技股份有限公司 2015 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》和中国证监会有关法律、法规的要求,不断健全和完善公司的法人治
理结构,建立健全内部控制制度和体系,提升公司规范运作水平。公司股东大会、董事会、监事会和经营管理层,责权分明、
各司其职、协调运营、科学决策,公司严格执行决策程序、严控内幕信息知情范围、自觉履行信息披露义务、严格规范公司
运作,为公司持续、稳定、健康发展奠定了坚实的基础。 公司董事会认为公司治理的实际情况与《公司法》、《上市公司
治理准则》等规范性文件的规定和要求基本相符。


二、诉讼事项

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。
其他诉讼事项
□ 适用 √ 不适用


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

特视光电、晶景光电                      有利于公                                                 2015 年 03 (2015)012
                       654.24 完成                 -6.75 万元      -0.08% 否        不适用
郭海成、刘 27.26%股                     司虚拟显                                                 月 25 日   关于收购


                                                                                                                       17
                                                                     浙江水晶光电科技股份有限公司 2015 年半年度报告全文


珍珍       权                                示板块业                                                            控股子公
                                             务推进                                                              司股权的
                                                                                                                 公告


2、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
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

√ 适用 □ 不适用
    由于股权激励对象徐海柱离职,公司经第三届董事会第十九次会议和2014年第四次临时股东大会审议通过,决定回购
其所持已获授但尚未解锁的限制性股票60,000股。本次回购注销于2015年2月9日完成,公司注册资本由383,709,103元变更为
383,649,103元。(披露日期:2015年2月11日,公告编号(2015)004,全文详见信息披露网站巨潮网http://www.cninfo.com.cn);
由于2014年公司业绩未达到最后一期股权激励限制性股票解锁条件,公司经第三届董事会第二十一次会议和2014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》,决定回购注销未解锁的限制性股
票2,306,250股,公司总股本将从383,649,103股减至381,342,853股。(披露日期:2015年4月17日,公告编号(2015)022,全
文详见信息披露网站巨潮网http://www.cninfo.com.cn)。截止本报告披露日,相关减资工作已完成,至此公司限制性股票股
权激励计划已全部实施完毕。




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

                                                                  占同类 获批的                   可获得
                                    关联交              关联交                    是否超 关联交
关联交 关联关 关联交 关联交                  关联交               交易金 交易额                   的同类 披露日         披露
                                    易定价              易金额                    过获批 易结算
  易方      系      易类型 易内容            易价格               额的比 度(万                   交易市        期      索引
                                     原则             (万元)                    额度    方式
                                                                   例     元)                      价

                                                                                                                     《关
                                                                                                                     于
浙江星
                                                                                                           2015 年 2015
星便洁 关联公
                          电费      市场价                 2.73             9.69 否                        03 月 25 年度
宝有限 司
                                                                                                           日        关联
公司
                                                                                                                     交易
                                                                                                                     事项



                                                                                                                            18
                                            浙江水晶光电科技股份有限公司 2015 年半年度报告全文


                                                                                          预计
                                                                                          的公
                                                                                          告》
                                                                                          (公
                                                                                          告编
                                                                                          号:
                                                                                          (2015)
                                                                                          010
                                                                                          号)

浙江星
                                                                               2015 年
星家电 关联公
                  水电费 市场价      0.93                                      03 月 25
股份有 司
                                                                               日
限公司

                                                                                          《关
                                                                                          于
                                                                                          2015
                                                                                          年度
                                                                                          关联
                                                                                          交易
                  物业管                                                                  事项
星星集
         控股公   理费和                                                                  预计
团有限                     市场价   37.34         82.79 否
         司       企事业                                                                  的公
公司
                  服务费                                                                  告》
                                                                                          (公
                                                                                          告编
                                                                                          号:
                                                                                          (2015)
                                                                                          010
                                                                                          号)

                                                                                          《关
                                                                                          于
                                                                                          2015
                                                                                          年度
                                                                                          关联
台州星                                                                                    交易
                                                                               2015 年
星置业 关联公     厂房租                                                                  事项
                           市场价   126.8        310.25 否                     03 月 25
有限公 司         赁                                                                      预计
                                                                               日
司                                                                                        的公
                                                                                          告》
                                                                                          (公
                                                                                          告编
                                                                                          号:
                                                                                          (2015)



                                                                                                 19
                                                          浙江水晶光电科技股份有限公司 2015 年半年度报告全文


                                                                                                        010
                                                                                                        号)

                                                                                                        《关
                                                                                                        于
                                                                                                        2015
                                                                                                        年度
                                                                                                        关联
                                                                                                        交易
台州星                                                                                                  事项
                                                                                             2015 年
星置业 关联公          员工宿                                                                           预计
                                市场价           59.16          60.54 否                     03 月 25
有限公 司              舍租赁                                                                           的公
                                                                                             日
司                                                                                                      告》
                                                                                                        (公
                                                                                                        告编
                                                                                                        号:
                                                                                                        (2015)
                                                                                                        010
                                                                                                        号)

浙江星
星中央
         关联公
空调设                 货物     市场价            8.66
         司
备有限
公司

浙江星
星瑞金
         关联公
科技股                 货物     市场价             1.1
         司
份有限
公司

光驰科
技(上 参股公
                       货物     市场价           17.19
海)有限 司
公司

合计                              --       --   253.91   --    463.27      --   --      --        --         --


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。

                                                                                                                  20
                                                           浙江水晶光电科技股份有限公司 2015 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、其他关联交易

√ 适用 □ 不适用
   根据公司董事会三届六次会议决议,公司拟受让关联方台州星星置业有限公司组织实施建设的部分房产,总金额预计不
超过人民币4,000万元。截至2015年6月30日,公司已支付款项人民币3,685.00万元。


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


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。


2、担保情况

□ 适用 √ 不适用
公司报告期不存在担保情况。


                                                                                                          21
                                                                      浙江水晶光电科技股份有限公司 2015 年半年度报告全文


3、其他重大合同

√ 适用 □ 不适用

                                         合同涉   合同涉
                                         及资产   及资产                                                            截至报
 合同订   合同订                                             评估机   评估基            交易价
                    合同标    合同签     的账面   的评估                       定价原            是否关   关联关    告期末
 立公司   立对方                                             构名称 准日(如            格(万
                         的   订日期 价值(万 价值(万                           则              联交易        系   的执行
 方名称    名称                                              (如有) 有)               元)
                                         元)(如 元)(如                                                           情况
                                          有)     有)

          浦发银
                              2014 年
水晶光    行台州    银行借
                              12 月 08                                                    2,000 否        无        在履行
电        路桥支    款
                              日
          行

          中国工
                              2014 年
水晶光    商银行    银行借
                              12 月 10                                                   12,000 否        无        在履行
电        台州分    款
                              日
          行

          浦发银
                              2015 年
水晶光    行台州    银行借
                              01 月 13                                                    1,000 否        无        在履行
电        路桥支    款
                              日
          行

          中国工
                              2015 年
水晶光    商银行    银行借
                              01 月 19                                                    1,000 否        无        在履行
电        台州分    款
                              日
          行

          中国工
                              2015 年
水晶光    商银行    银行借
                              01 月 20                                                    1,000 否        无        在履行
电        台州分    款
                              日
          行

          浦发银
                              2015 年
水晶光    行台州    银行借
                              03 月 02                                                    2,000 否        无        在履行
电        路桥支    款
                              日
          行

          中国民
                              2015 年
水晶光    生银行    银行借
                              04 月 07                                                    3,000 否        无        在履行
电        台州分    款
                              日
          行

          中国工
                              2015 年
水晶光    商银行    银行借
                              04 月 23                                                    4,000 否        无        在履行
电        台州分    款
                              日
          行



                                                                                                                             22
                                                                  浙江水晶光电科技股份有限公司 2015 年半年度报告全文


           中国民
                             2015 年
水晶光     生银行   银行借
                             04 月 24                                                      2,000 否         无        在履行
电         台州分   款
                             日
           行


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

                承诺事由                     承诺方         承诺内容            承诺时间         承诺期限          履行情况

股改承诺

收购报告书或权益变动报告书中所作承


                                                         方远集团公司、
                                                         潘茂植、王芸、
                                                         凌大新、潘欢、
                                                         池森宇、葛骁逸
                                                         和蒋保平承诺
                                                         利润补偿期间
                                                         (即 2014 年、
                                                         2015 年及 2016
                                                         年)夜视丽公司
                                                         实现的扣除非
                                                         经常性损益后
                                                         归属母公司所
                                        远集团公司等 8                                        2014 年 1 月 1
                                                         有者的净利润      2013 年 12 月 26                      未发生违反承
资产重组时所作承诺                      名夜视丽原股                                          日至 2016 年 12
                                                         分别不低于        日                                    诺的情况
                                        东                                                    月 31 日
                                                         2,291.90 万元、
                                                         2,494.90 万元及
                                                         2,725.02 万元。
                                                         如夜视丽公司
                                                         在利润补偿期
                                                         间实际利润未
                                                         达承诺利润的,
                                                         方远集团公司、
                                                         潘茂植、王芸、
                                                         凌大新、潘欢、
                                                         池森宇、葛骁逸
                                                         和蒋保平将向


                                                                                                                                23
                                                             浙江水晶光电科技股份有限公司 2015 年半年度报告全文


                                                     本公司进行补
                                                     偿。

                                                     星星集团不从
                                                     事与本公司相
                                                     同的经营业务,
                                                     与本公司不进
                                                     行直接或间接
                                                     的同业竞争。星
                                      星星集团有限   星集团所控股     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                                                           永久
                                      公司           和控制的企业     日                        诺的情况
                                                     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

其他对公司中小股东所作承诺

承诺是否及时履行                      是


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
公司半年度报告未经审计。


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
1、为加快公司战略布局的推动,公司于第三届董事会第二十二次会议审议通过《关于投资设立合伙企业的议案》,出资2000
万元与浙江浙大联合创新投资管理合伙企业、浙江大学创新研究院有限公司、浙江双环传动机械股份有限公司等投资方共同
发起设立宁波联创基石投资合伙企业(有限合伙)。(披露日期:2015年4月9日,公告编号(2015)019,全文详见信息披
露网站巨潮网http://www.cninfo.com.cn)。
2、公司于2014年7月筹划非公开发行股票事宜,拟发行股票数量不超过7,638万股,发行价格不低于15.99元/股,募集资金总
额(含发行费用)不超过122,145万元,用于投产滤光片组立件扩产项目、蓝宝石长晶及深加工项目,以及补充流动资金。
报告期内,本次非公开发行股票已获得中国证监会核准批文。(披露日期:2015年6月19日,公告编号(2015)029,全文详
见信息披露网站巨潮网http://www.cninfo.com.cn)。截止本报告披露日,定增发行工作已顺利完成,公司向星星集团、财通
基金管理有限公司等8名特定投资者合计发行人民币普通股55,269,230股,发行价格22.10元/股,募集资金总额为人民币
1,221,449,983.00元。本次非公开发行新增股份于2015年8月5日在深圳证券交易所上市。


                                                                                                               24
                                                                  浙江水晶光电科技股份有限公司 2015 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

                        37,271,92                                                                      35,066,92
一、有限售条件股份                     9.71%                                   -2,205,000 -2,205,000                  9.19%
                                  7                                                                              7

1、国家持股                       0    0.00%                                                                     0    0.00%

2、国有法人持股           569,800      0.15%                                                            569,800       0.15%

                        36,702,12                                                                      34,497,12
3、其他内资持股                        9.57%                                   -2,205,000 -2,205,000                  9.04%
                                  7                                                                              7

其中:境内法人持股      8,362,501      2.18%                                     195,000    195,000 8,557,501         2.24%

                        28,339,62                                                                      25,939,62
       境内自然人持股                  7.39%                                   -2,400,000 -2,400,000                  6.80%
                                  6                                                                              6

4、外资持股                       0    0.00%                                                                     0    0.00%

其中:境外法人持股                0    0.00%                                                                     0    0.00%

       境外自然人持股             0    0.00%                                                                     0    0.00%

                        346,437,1                                                                      346,470,9
二、无限售条件股份                    90.29%                                      33,750     33,750                  90.81%
                                 76                                                                             26

                        346,437,1                                                                      346,470,9
1、人民币普通股                       90.29%                                      33,750     33,750                  90.81%
                                 76                                                                             26

2、境内上市的外资股               0    0.00%                                                                     0    0.00%

3、境外上市的外资股               0    0.00%                                                                     0    0.00%

4、其他                           0    0.00%                                                                     0    0.00%

                        383,709,1                                                                      381,537,8
三、股份总数                          100.00%                                  -2,171,250 -2,171,250                 100.00%
                                 03                                                                             53

股份变动的原因
√ 适用 □ 不适用
    公司限售股本减少2,205,000股,无限售股本增加33,750股,主要是因为报告期内由于股权激励对象离职与2014年公司业
绩未达到股权激励限制性股票解锁条件,公司回购注销离职对象以及首次限制性股票激励对象已获授但尚未解锁的限制性股
票共2,171,250股,公司限售股相应减少了2,171,250股,公司总股本由383,709,103股381,537,853股。此外,2015年高管锁定限
售股减少了33,750股。


股份变动的批准情况



                                                                                                                            25
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√ 适用 □ 不适用
    因股权激励对象离职,公司经第三届董事会第十九次会议和2014年第四次临时股东大会审议通过,决定回购其所持已
获授但尚未解锁的限制性股票60,000股。本次回购注销于2015年2月9日完成,公司注册资本由383,709,103元变更为
383,649,103元;因2014年公司业绩未达到最后一期股权激励限制性股票解锁条件,公司经第三届董事会第二十一次会议和
2014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》,决定回购注销未
解锁的限制性股票2,306,250股。报告期内,公司完成其中首批未解锁的限制性股票2,111,250股的回购注销工作,公司总股本
由383,649,103股减至381,537,853股。


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
    报告期内,由于股权激励对象离职,公司回购注销其未解锁的限制性股票60,000股;由于2014年公司业绩未达到最后一
期股权激励限制性股票解锁条件,公司回购注销首次限制性股票激励对象已获授但尚未解锁的限制性股票合计2,111,250股,
公司总股本由383,709,103股减至381,537,853股。


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股
报告期末普通股股东总数                              24,700                                                            0
                                                              股东总数(如有)(参见注 8)

                               持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                       持有有限 持有无限           质押或冻结情况
                                              报告期末 报告期内
                                                                       售条件的 售条件的
   股东名称         股东性质      持股比例 持有的普 增减变动
                                                                       普通股数 普通股数       股份状态       数量
                                              通股数量        情况
                                                                          量         量

星星集团有限                                  93,770,00
               境内非国有法人        24.58%               0                    0 93,770,000 质押              93,770,000
公司                                                 0

                                              10,593,71
林敏           境内自然人             2.78%               0            7,945,282   2,648,428
                                                     0

周建军         境内自然人             1.51% 5,775,561 0                4,331,671   1,443,890

中国农业银行
股份有限公司
-中邮信息产
               境内非国有法人         1.44% 5,499,993                          0   5,499,993
业灵活配置混
合型证券投资
基金


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中欧基金-招
商银行-中欧
               境内非国有法人       1.31% 5,009,711 +3,599,862          0    5,009,711
增值资产管理
计划

范崇国         境内自然人           1.28% 4,887,400 0            3,665,550   1,221,850

王武           境内自然人           1.18% 4,500,000 +4,500,000          0    4,500,000

浙江方远控股
               境内非国有法人       1.10% 4,183,965 0            4,183,965          0
集团有限公司

华安基金-兴
业银行-中海
信托-银宏五
               境内非国有法人       1.10% 4,178,536 0            4,178,536          0
期定向增发投
资集合资金信
托计划

新华人寿保险
股份有限公司
-分红-团体
               境内非国有法人       1.05% 4,000,000                     0    4,000,000
分红
-018L-FH001


战略投资者或一般法人因配售新
股成为前 10 名普通股股东的情况 无
(如有)(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 名无限售条件普通股股东持股情况

                                                                                                股份种类
           股东名称                 报告期末持有无限售条件普通股股份数量
                                                                                         股份种类          数量

星星集团有限公司                                                       93,770,000 人民币普通股             93,770,000

中国农业银行股份有限公司-中
邮信息产业灵活配置混合型证券                                            5,499,993 人民币普通股              5,499,993
投资基金

中欧基金-招商银行-中欧增值
                                                                        5,009,711 人民币普通股              5,009,711
资产管理计划

王武                                                                    4,500,000 人民币普通股              4,500,000

新华人寿保险股份有限公司-分
                                                                        4,000,000 人民币普通股              4,000,000
红-团体分红-018L-FH001 深

全国社保基金一一六组合                                                  3,769,883 人民币普通股

中国工商银行-中海能源策略混                                            3,621,348 人民币普通股              3,621,348


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合型证券投资基金

中融国际信托有限公司-中融增
                                                                     2,997,984 人民币普通股         2,997,984
强 76 号

中国对外经济贸易信托有限公司
-华夏财富 1 号证券投资单一资                                        2,847,814 人民币普通股         2,847,814
金信托计划

林敏                                                                 2,648,428 人民币普通股         2,648,428

前 10 名无限售条件普通股股东之
间,以及前 10 名无限售条件普通
                                 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。
股股东和前 10 名普通股股东之间
关联关系或一致行动的说明

前 10 名普通股股东参与融资融券
业务股东情况说明(如有)(参见 无
注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股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
□ 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。




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                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




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                         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)

林敏       董事长      现任       10,593,710            0            0 10,593,710           0        0              0

范崇国     董事[注]    现任        4,887,400            0            0 4,887,400            0        0              0

林海平     董事        现任        2,028,693            0    104,674 1,924,019              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            1,500            0            0       1,500          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 离任                  0             0            0          0           0        0              0

蒋轶       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     99,063      297,189           0        0              0

王保新     监事        现任         358,500             0     50,000      308,500           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            371,250             0     91,250        10,000          0        0              0

           董秘兼副
孔文君                 现任         120,375             0     30,040          335           0        0              0
           总经理

           总经理
张国强                 现任               0             0            0          0           0        0              0
           [注]

钱滔       副总经理 现任                  0             0            0          0           0        0              0

潘茂植     副总经理 现任            681,110             0            0     681,110          0        0              0

合计              --      --      32,688,501            0    375,027 31,953,474             0        0              0

[注]:截止本报告披露日,张国强先生已辞去公司总经理职务,由董事范崇国先生兼任公司总经理。(详见(2015)050 号《关
于公司总经理离、聘任的公告》,全文披露网站巨潮网 http://www.cninfo.com.cn)


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二、公司董事、监事、高级管理人员变动情况

√ 适用 □ 不适用

       姓名         担任的职务          类型        日期                               原因

                                               2015 年 04 月 16
毛美英          独立董事         离任                             主动离职
                                               日

                                               2015 年 04 月 16
蒋轶            独立董事         聘任                             新任独立董事填补原独立董事离职后缺额
                                               日

注:截止本报告披露日,公司于第三届董事会第二十五次会议审议通过了《关于聘任公司总经理的议案》,张国强先生因工
作原因申请辞去公司总经理职务,董事会聘任董事范崇国先生兼任公司总经理。相关决议及公告刊登于 2015 年 8 月 25 日的
巨潮资讯网 http://www.cninfo.com.cn。




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                                         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
                                           2015 年 06 月 30 日
                                                                                                    单位:元

                  项目                       期末余额                              期初余额

流动资产:

     货币资金                                            97,304,663.60                         76,454,723.08

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                            45,438,244.81                         66,389,630.07

     应收账款                                           353,202,646.11                        277,252,153.08

     预付款项                                            86,118,500.57                         19,126,859.05

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                               262,500.00

     应收股利

     其他应收款                                           4,528,462.33                          8,109,697.97

     买入返售金融资产

     存货                                               174,249,017.13                        184,208,302.11



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    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                       5,686,377.90                         6,297,122.36

流动资产合计                        766,790,412.45                        637,838,487.72

非流动资产:

    发放贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                    147,121,164.96                        119,019,656.33

    投资性房地产

    固定资产                        636,134,042.62                        626,985,995.11

    在建工程                        121,312,281.00                        112,896,880.42

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                        171,050,530.50                        173,594,824.68

    开发支出

    商誉                             71,545,744.73                         71,545,744.73

    长期待摊费用                     13,025,044.41                         13,274,175.26

    递延所得税资产                     5,125,515.70                         4,354,777.83

    其他非流动资产                   38,621,200.00                         38,621,200.00

非流动资产合计                     1,203,935,523.92                     1,160,293,254.36

资产总计                           1,970,725,936.37                     1,798,131,742.08

流动负债:

    短期借款                        160,000,000.00                         40,000,000.00

    向中央银行借款

    吸收存款及同业存放

    拆入资金

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据                         13,730,590.50                          3,652,511.10




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    应付账款                 169,153,872.04                       135,573,793.87

    预收款项                   1,792,785.08                         2,788,234.78

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               6,112,855.85                        17,620,600.11

    应交税费                  19,265,607.62                         7,173,806.17

    应付利息                    442,638.90                           288,444.44

    应付股利

    其他应付款                 2,396,798.44                         2,828,681.65

    应付分保账款

    保险合同准备金

    代理买卖证券款

    代理承销证券款

    划分为持有待售的负债

    一年内到期的非流动负债                                         13,791,600.00

    其他流动负债

流动负债合计                 372,895,148.43                       223,717,672.12

非流动负债:

    长期借款                 120,000,000.00                       120,000,000.00

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                  29,110,962.78                        25,663,986.58

    递延所得税负债

    其他非流动负债

非流动负债合计               149,110,962.78                       145,663,986.58

负债合计                     522,006,111.21                       369,381,658.70

所有者权益:

    股本                     381,342,853.00                       383,709,103.00

    其他权益工具



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      其中:优先股

             永续债

    资本公积                                           443,263,955.03                          460,067,062.60

    减:库存股                                                    0.00                          13,791,600.00

    其他综合收益

    专项储备

    盈余公积                                            73,376,024.18                           73,376,024.18

    一般风险准备

    未分配利润                                         523,012,213.49                          497,396,818.53

归属于母公司所有者权益合计                            1,420,995,045.70                        1,400,757,408.31

    少数股东权益                                        27,724,779.46                           27,992,675.07

所有者权益合计                                        1,448,719,825.16                        1,428,750,083.38

负债和所有者权益总计                                  1,970,725,936.37                        1,798,131,742.08


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

                                                                                                      单位:元

                 项目                      期末余额                                期初余额

流动资产:

    货币资金                                            37,337,587.78                           22,132,598.22

    以公允价值计量且其变动计入当
期损益的金融资产

    衍生金融资产

    应收票据                                            36,928,125.20                           57,367,440.52

    应收账款                                           338,871,026.07                          259,174,571.95

    预付款项                                            81,682,227.72                           15,664,449.16

    应收利息

    应收股利

    其他应收款                                            5,772,408.37                            8,655,291.51

    存货                                                99,607,734.33                          109,317,477.37

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                          2,295,186.45                            4,219,271.49

流动资产合计                                           602,494,295.92                          476,531,100.22


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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                    616,729,548.20                        582,085,639.57

    投资性房地产

    固定资产                        372,465,828.91                        351,481,477.15

    在建工程                         92,508,589.75                         94,945,364.24

    工程物资                         38,621,200.00                         38,621,200.00

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                         70,445,293.93                         71,156,313.19

    开发支出

    商誉

    长期待摊费用                     13,025,044.41                         13,274,175.26

    递延所得税资产                     3,327,465.45                         2,452,764.29

    其他非流动资产

非流动资产合计                     1,207,122,970.65                     1,154,016,933.70

资产总计                           1,809,617,266.57                     1,630,548,033.92

流动负债:

    短期借款                        160,000,000.00                         40,000,000.00

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据                         13,730,590.50                          1,972,511.10

    应付账款                        150,225,126.95                         98,938,683.17

    预收款项                            418,644.84                           350,020.28

    应付职工薪酬                        629,856.01                          7,066,004.15

    应交税费                         15,054,797.29                          2,394,291.54

    应付利息                            442,638.90                           288,444.44

    应付股利

    其他应付款                         1,122,948.16                          641,673.51

    划分为持有待售的负债




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    一年内到期的非流动负债                                                       13,791,600.00

    其他流动负债

流动负债合计                          341,624,602.65                            165,443,228.19

非流动负债:

    长期借款                          120,000,000.00                            120,000,000.00

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益

    递延所得税负债

    其他非流动负债                        20,556,852.79                          20,600,350.23

非流动负债合计                        140,556,852.79                            140,600,350.23

负债合计                              482,181,455.44                            306,043,578.42

所有者权益:

    股本                              381,342,853.00                            383,709,103.00

    其他权益工具

      其中:优先股

            永续债

    资本公积                          455,131,836.13                            466,920,386.13

    减:库存股                                                                   13,791,600.00

    其他综合收益

    专项储备

    盈余公积                              73,376,024.18                          73,376,024.18

    未分配利润                        417,585,097.82                            414,290,542.19

所有者权益合计                       1,327,435,811.13                       1,324,504,455.50

负债和所有者权益总计                 1,809,617,266.57                       1,630,548,033.92


3、合并利润表

                                                                                      单位:元

                 项目        本期发生额                            上期发生额



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一、营业总收入                           537,842,898.08                       435,450,499.27

    其中:营业收入                       537,842,898.08                       435,450,499.27

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                           453,550,028.70                       343,306,403.20

    其中:营业成本                       365,276,018.76                       288,690,329.73

           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                  3,011,445.01                         2,793,040.19

           销售费用                        8,409,837.50                         6,199,374.19

           管理费用                       66,096,803.96                        42,875,641.82

           财务费用                        6,588,390.52                        -1,541,058.07

           资产减值损失                    4,167,532.95                         4,289,075.34

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                           9,450,126.23                             1,150.69
列)

         其中:对联营企业和合营企业
                                           9,450,126.23
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)        93,742,995.61                        92,145,246.76

    加:营业外收入                         4,176,022.83                         6,575,882.23

         其中:非流动资产处置利得             49,581.61

    减:营业外支出                          919,916.78                           627,982.44

         其中:非流动资产处置损失            119,661.46

四、利润总额(亏损总额以“-”号填列)    96,999,101.66                        98,093,146.55

    减:所得税费用                        12,576,405.83                        14,439,877.63

五、净利润(净亏损以“-”号填列)        84,422,695.83                        83,653,268.92

    归属于母公司所有者的净利润            83,162,749.01                        82,259,380.85


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    少数股东损益                                          1,259,946.82                         1,393,888.07

六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

           1.重新计量设定受益计划净
负债或净资产的变动

           2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享
有的份额

    (二)以后将重分类进损益的其他
综合收益

           1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中
享有的份额

           2.可供出售金融资产公允价
值变动损益

           3.持有至到期投资重分类为
可供出售金融资产损益

           4.现金流量套期损益的有效
部分

           5.外币财务报表折算差额

           6.其他

  归属于少数股东的其他综合收益的
税后净额

七、综合收益总额                                         84,422,695.83                        83,653,268.92

    归属于母公司所有者的综合收益
                                                         83,162,749.01                        82,259,380.85
总额

    归属于少数股东的综合收益总额                          1,259,946.82                         1,393,888.07

八、每股收益:

    (一)基本每股收益                                            0.22                                 0.22

    (二)稀释每股收益                                            0.22                                 0.22


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

                                                                                                   单位:元

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                 项目                 本期发生额                             上期发生额

一、营业收入                                       431,953,938.85                         382,287,814.49

    减:营业成本                                   316,087,547.22                         277,395,655.23

         营业税金及附加                              1,588,220.78                           2,618,258.64

         销售费用                                    4,900,149.86                           4,294,014.97

         管理费用                                   40,871,757.51                          26,899,947.21

         财务费用                                    7,451,577.62                          -1,007,459.98

         资产减值损失                                4,896,759.34                           3,856,123.77

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                                     9,450,126.23
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)                  65,608,052.75                          68,231,274.65

    加:营业外收入                                   2,098,890.10                           3,241,275.42

         其中:非流动资产处置利得

    减:营业外支出                                    443,013.94                             421,478.32

         其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填
                                                    67,263,928.91                          71,051,071.75
列)

    减:所得税费用                                   6,422,019.23                           9,242,598.80

四、净利润(净亏损以“-”号填列)                  60,841,909.68                          61,808,472.95

五、其他综合收益的税后净额

    (一)以后不能重分类进损益的
其他综合收益

           1.重新计量设定受益计划
净负债或净资产的变动

           2.权益法下在被投资单位
不能重分类进损益的其他综合收益中
享有的份额

    (二)以后将重分类进损益的其
他综合收益

           1.权益法下在被投资单位
以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允


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                                                  浙江水晶光电科技股份有限公司 2015 年半年度报告全文


价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                  60,841,909.68                          61,808,472.95

七、每股收益:

     (一)基本每股收益

     (二)稀释每股收益


5、合并现金流量表

                                                                                              单位:元

                 项目               本期发生额                             上期发生额

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                474,517,789.24                         349,555,152.82

     客户存款和同业存放款项净增加


     向中央银行借款净增加额

     向其他金融机构拆入资金净增加


     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

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     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                                7,224,052.99                          10,740,522.89

     收到其他与经营活动有关的现金                  3,562,436.06                          24,536,233.10

经营活动现金流入小计                             485,304,278.29                         384,831,908.81

     购买商品、接受劳务支付的现金                280,806,762.28                         214,747,577.09

     客户贷款及垫款净增加额



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     存放中央银行和同业款项净增加


     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
                                     95,058,628.73                       100,778,869.95


     支付的各项税费                  29,372,789.92                        26,917,205.84

     支付其他与经营活动有关的现金     6,667,357.53                        16,213,915.62

经营活动现金流出小计                411,905,538.46                       358,657,568.50

经营活动产生的现金流量净额           73,398,739.83                        26,174,340.31

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金           1,348,617.60                             1,150.69

     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
的现金净额

     收到其他与投资活动有关的现金    11,800,000.00                         3,550,000.00

投资活动现金流入小计                 13,148,617.60                         3,752,656.78

     购建固定资产、无形资产和其他
                                     73,024,788.00                       142,124,904.31
长期资产支付的现金

     投资支付的现金                  20,000,000.00

     质押贷款净增加额

     取得子公司及其他营业单位支付
                                                                          93,133,537.27
的现金净额

     支付其他与投资活动有关的现金     8,000,000.00

投资活动现金流出小计                101,024,788.00                       235,258,441.58

投资活动产生的现金流量净额          -87,876,170.40                      -231,505,784.80

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

     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             140,000,000.00                        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


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筹资活动现金流入小计                             140,000,000.00                          98,581,051.70

     偿还债务支付的现金                           20,000,000.00                              31,111.11

     分配股利、利润或偿付利息支付
                                                  63,838,628.91                          51,470,010.78
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                 20,334,000.00                          30,936,200.00

筹资活动现金流出小计                             104,172,628.91                          82,437,321.89

筹资活动产生的现金流量净额                        35,827,371.09                          16,143,729.81

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                      21,349,940.52                      -189,187,714.68

     加:期初现金及现金等价物余额                 75,954,723.08                         266,288,208.25

六、期末现金及现金等价物余额                      97,304,663.60                          77,100,493.57


6、母公司现金流量表

                                                                                              单位:元

               项目                 本期发生额                             上期发生额

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                328,119,491.81                         307,258,328.45

     收到的税费返还                                5,027,049.84                           6,728,664.35

     收到其他与经营活动有关的现金                  1,596,810.39                           6,765,544.49

经营活动现金流入小计                             334,743,352.04                         320,752,537.29

     购买商品、接受劳务支付的现金                206,000,413.56                         227,153,202.98

     支付给职工以及为职工支付的现
                                                  58,718,310.63                          58,438,994.85


     支付的各项税费                               11,346,245.22                          19,734,196.71

     支付其他与经营活动有关的现金                  2,881,966.90                          11,466,660.22

经营活动现金流出小计                             278,946,936.31                         316,793,054.76

经营活动产生的现金流量净额                        55,796,415.73                           3,959,482.53

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金                        1,348,617.60

     处置固定资产、无形资产和其他
长期资产收回的现金净额



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    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     1,800,000.00                         3,550,000.00

投资活动现金流入小计                 3,148,617.60                         3,550,000.00

    购建固定资产、无形资产和其他
                                    59,067,648.06                       112,616,696.48
长期资产支付的现金

    投资支付的现金                  26,542,400.00                        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                85,610,048.06                       251,996,696.48

投资活动产生的现金流量净额         -82,461,430.46                      -248,446,696.48

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

    取得借款收到的现金             140,000,000.00                        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               140,000,000.00                        98,581,051.70

    偿还债务支付的现金              20,000,000.00                            31,111.11

    分配股利、利润或偿付利息支付
                                    63,838,395.71                        37,535,010.78
的现金

    支付其他与筹资活动有关的现金    13,791,600.00                        16,556,200.00

筹资活动现金流出小计                97,629,995.71                        54,122,321.89

筹资活动产生的现金流量净额          42,370,004.29                        44,458,729.81

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        15,704,989.56                      -200,028,484.14

    加:期初现金及现金等价物余额    21,632,598.22                       245,595,866.73

六、期末现金及现金等价物余额        37,337,587.78                        45,567,382.59


7、合并所有者权益变动表




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                                                                        浙江水晶光电科技股份有限公司 2015 年半年度报告全文


本期金额
                                                                                                                             单位:元

                                                                         本期

                                                  归属于母公司所有者权益
                                                                                                                             所有者
       项目                   其他权益工具                                                                         少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                             权益合
                    股本                                                                                           东权益
                             优先 永续                                                                                         计
                                         其他     积        存股      合收益    备    积       险准备    利润
                             股    债

                    383,70                                                                                                   1,428,7
                                                460,067 13,791,                      73,376,            497,396 27,992,
一、上年期末余额 9,103.                                                                                                      50,083.
                                                ,062.60 600.00                       024.18             ,818.53 675.07
                       00                                                                                                           38

     加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

           其他

                    383,70                                                                                                   1,428,7
                                                460,067 13,791,                      73,376,            497,396 27,992,
二、本年期初余额 9,103.                                                                                                      50,083.
                                                ,062.60 600.00                       024.18             ,818.53 675.07
                       00                                                                                                           38

三、本期增减变动 -2,366
                                                -16,803, -13,791,                                       25,615, -267,89 19,969,
金额(减少以“-” ,250.0
                                                 107.57 600.00                                           394.96       5.61 741.78
号填列)                0

(一)综合收益总                                                                                        83,162, 1,259,9 84,422,
额                                                                                                       749.01      46.82 695.83

                    -2,366
(二)所有者投入                                -16,803, -13,791,                                                  -1,527,8 -6,905,6
                    ,250.0
和减少资本                                       107.57 600.00                                                       42.43     00.00
                        0

                    -2,366
1.股东投入的普                                 -11,788,                                                                     -14,154,
                    ,250.0
通股                                             550.00                                                                       800.00
                        0

2.其他权益工具
持有者投入资本

3.股份支付计入
                                                           -13,791,                                                          13,791,
所有者权益的金
                                                            600.00                                                            600.00


                                                -5,014,5                                                           -1,527,8 -6,542,4
4.其他
                                                  57.57                                                              42.43     00.00

(三)利润分配                                                                                          -57,547,             -57,547,


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                                                                   浙江水晶光电科技股份有限公司 2015 年半年度报告全文


                                                                                                    354.05              354.05

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                                                                    -57,547,            -57,547,
股东)的分配                                                                                        354.05              354.05

4.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    381,34                                                                                             1,448,7
                                                443,263                         73,376,            523,012 27,724,
四、本期期末余额 2,853.                                                                                                19,825.
                                                ,955.03                         024.18             ,213.49 779.46
                       00                                                                                                     16

上年金额
                                                                                                                       单位:元

                                                                    上期

                                                  归属于母公司所有者权益
                                                                                                                       所有者
       项目                   其他权益工具                                                                    少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                       权益合
                    股本     优先 永续                                                                        东权益
                                         其他     积      存股   合收益    备    积       险准备    利润                 计
                             股    债

                    375,35                                                                                             1,141,9
                                                291,357                         62,651,            392,639 19,992,
一、上年期末余额 0,250.                                                                                                91,088.
                                                ,164.12                         541.34             ,604.57 528.33
                       00                                                                                                     36

    加:会计政策
变更

           前期差
错更正



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                                       浙江水晶光电科技股份有限公司 2015 年半年度报告全文


          同一控
制下企业合并

          其他

                   375,35                                                             1,141,9
                            291,357                62,651,        392,639 19,992,
二、本年期初余额 0,250.                                                               91,088.
                            ,164.12                 541.34        ,604.57 528.33
                      00                                                                   36

三、本期增减变动 11,235
                            183,070                               44,724, 5,907,4 244,937
金额(减少以“-” ,103.0
                            ,848.47                                370.07     76.70 ,798.24
号填列)               0

(一)综合收益总                                                  82,259, 1,393,8 83,653,
额                                                                 380.85     88.07 268.92

                   11,235
(二)所有者投入            183,070                                          4,513,5 198,819
                   ,103.0
和减少资本                  ,848.47                                           88.63 ,540.10
                       0

                   11,235
1.股东投入的普             188,262                                                   199,497
                   ,103.0
通股                        ,193.80                                                   ,296.80
                       0

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


                            -5,191,3                                         4,513,5 -677,75
4.其他
                              45.33                                           88.63      6.70

                                                                  -37,535,            -37,535,
(三)利润分配
                                                                   010.78              010.78

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                                   -37,535,            -37,535,
股东)的分配                                                       010.78              010.78

4.其他

(四)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


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亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     386,58                                                                                              1,386,9
                                                474,428                                 62,651,       437,363 25,900,
四、本期期末余额 5,353.                                                                                                  28,886.
                                                   ,012.59                              541.34         ,974.64 005.03
                         00                                                                                                  60


8、母公司所有者权益变动表

本期金额
                                                                                                                        单位:元

                                                                         本期

       项目                         其他权益工具                     减:库存 其他综合                        未分配 所有者权
                      股本                               资本公积                         专项储备 盈余公积
                                优先股 永续债   其他                    股       收益                         利润      益合计

                     383,709,                            466,920,3 13,791,60                       73,376,02 414,290 1,324,504
一、上年期末余额
                      103.00                                 86.13       0.00                           4.18 ,542.19     ,455.50

     加:会计政策
变更

           前期差
错更正

           其他

                     383,709,                            466,920,3 13,791,60                       73,376,02 414,290 1,324,504
二、本年期初余额
                      103.00                                 86.13       0.00                           4.18 ,542.19     ,455.50

三、本期增减变动
                     -2,366,2                            -11,788,5 -13,791,6                                  3,294,5 2,931,355
金额(减少以“-”
                       50.00                                 50.00      00.00                                  55.63         .63
号填列)

(一)综合收益总                                                                                              60,841, 60,841,90
额                                                                                                            909.68        9.68

(二)所有者投入 -2,366,2                                -11,788,5 -13,791,6                                           -363,200.
和减少资本             50.00                                 50.00      00.00                                                00

1.股东投入的普 -2,366,2                                 -11,788,5                                                     -14,154,8
通股                   50.00                                 50.00                                                        00.00

2.其他权益工具
持有者投入资本

3.股份支付计入                                                      -13,791,6                                         13,791,60


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                                                                    浙江水晶光电科技股份有限公司 2015 年半年度报告全文


所有者权益的金                                                       00.00                                             0.00


4.其他

                                                                                                          -57,547, -57,547,3
(三)利润分配
                                                                                                           354.05     54.05

1.提取盈余公积

2.对所有者(或                                                                                           -57,547, -57,547,3
股东)的分配                                                                                               354.05     54.05

3.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    381,342,                          455,131,8                                73,376,02 417,585 1,327,435
四、本期期末余额
                     853.00                              36.13                                      4.18 ,097.82     ,811.13

上年金额
                                                                                                                    单位:元

                                                                      上期

       项目                        其他权益工具                   减:库存 其他综合                       未分配 所有者权
                     股本                             资本公积                        专项储备 盈余公积
                               优先股 永续债   其他                  股      收益                          利润     益合计

                    375,350,                          293,019,1                                62,651,54 355,305 1,086,326
一、上年期末余额
                     250.00                              42.33                                      1.34 ,207.42     ,141.09

     加:会计政策
变更

           前期差
错更正

           其他

二、本年期初余额 375,350,                             293,019,1                                62,651,54 355,305 1,086,326


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                      250.00       42.33                                 1.34 ,207.42     ,141.09

三、本期增减变动
                     11,235,1   188,262,1                                     24,273, 223,770,7
金额(减少以“-”
                       03.00       93.80                                       462.17      58.97
号填列)

(一)综合收益总                                                              61,808, 61,808,47
额                                                                             472.95        2.95

(二)所有者投入 11,235,1       188,262,1                                               199,497,2
和减少资本             03.00       93.80                                                   96.80

1.股东投入的普 11,235,1        188,262,1                                               199,497,2
通股                   03.00       93.80                                                   96.80

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                             -37,535, -37,535,0
(三)利润分配
                                                                               010.78      10.78

1.提取盈余公积

2.对所有者(或                                                              -37,535, -37,535,0
股东)的分配                                                                   010.78      10.78

3.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     386,585,   481,281,3                           62,651,54 379,578 1,310,096
四、本期期末余额
                      353.00       36.13                                 1.34 ,669.59     ,900.06




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                                                              浙江水晶光电科技股份有限公司 2015 年半年度报告全文


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)原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,总部位于浙江省台州市。公司现持有注册号为330000000033941的企业法人
营业执照,注册资本381,342,853.00元,股份总数381,342,853股(每股面值1元)。其中,有限售条件的流通股为34,871,927
股;无限售条件的流通股346,470,926股。公司股票已于2008年9月19日在深圳证券交易所挂牌交易。
    本公司属光学光电子行业。经营范围:光电子元器件、光学元器件制造、加工,经营本企业自产产品及技术的出口业务,
经营本企业生产、科研所需的原辅材料、机械设备、仪器仪表、零配件及技术的进口业务(国家限定公司经营和国家禁止进
出口的商品及技术除外),经营进料加工和“三来一补”业务、电子技术咨询服务、机械设备租赁。主要产品或提供的劳务:
光电子元器件。
    本公司将浙江方远夜视丽反光材料有限公司(以下简称夜视丽公司)、江西水晶光电有限公司等5家子公司纳入本期合
并财务报表范围,情况详见本财务报表附注合并范围的变更和在其他主体中的权益之说明。


四、财务报表的编制基础

1、编制基础

   本公司财务报表以持续经营为编制基础。




2、持续经营

   本公司不存在导致对报告期末起12个月内的持续经营假设产生重大疑虑的事项或情况。




五、重要会计政策及会计估计

   具体会计政策和会计估计提示:
    (一)应收款项
    1. 单项金额重大并单项计提坏账准备的应收款项
    单项金额重大的判断依据或金额标准       金额占应收款项账面余额10%以上的款项
    单项金额重大并单项计提坏账准备的        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
计提方法                               的差额计提坏账准备。
    2.按信用风险特征组合计提坏账准备的应收账款
    (1) 具体组合及坏账准备的计提方法
    确定组合的依据
    账龄分析法组合                        相同账龄的应收款项具有类似信用风险特征。
    按组合计提坏账准备的计提方法
    账龄分析法组合                        账龄分析法
     (2) 账龄分析法
                                                                应收账款             其他应收款
                         账   龄
                                                               计提比例(%)           计提比例(%)



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                                                               浙江水晶光电科技股份有限公司 2015 年半年度报告全文


    1年以内(含1年,以下同)                               5                      5
    1-2年                                                  10                     10
    2-3年                                                  20                     20
    3-4年                                                  30                     30
    4-5年                                                  50                     50
    5年以上                                                100                    100
    3.单项金额不重大但单项计提坏账准备的应收款项
    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。
    坏账准备的计提方法                       单独进行减值测试,根据其未来现金流量现值低于其账面价值
                                       的差额计提坏账准备。
    对应收票据、应收利息、长期应收款等其他应收款项,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。


    (二)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
    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
    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
    存货的盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    (1) 低值易耗品
    按照一次转销法进行摊销。
    (2) 包装物
    按照一次转销法进行摊销。


    (三) 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。固定资产在
同时满足经济利益很可能流入、成本能够可靠计量时予以确认。
    2. 各类固定资产的折旧方法
            类   别             折旧方法           折旧年限(年)      残值率(%)          年折旧率(%)
        房屋及建筑物            年限平均法         5或20                5               4.75或19.00
        机器设备                年限平均法         10                   5               9.50
        运输工具                年限平均法         5                    5               19.00
        其他设备                年限平均法         5                    5               19.00


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    (四)无形资产
    1. 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,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无
法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
        项     目               摊销年限(年)
        土地使用权              50
        专利使用权              6
        管理软件                5-10
    3. 内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条
件的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使
用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存
在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的
开发,并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。


    (五)收入
    1. 收入确认原则
    (1) 销售商品
    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) 提供劳务
    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。
    (3) 让渡资产使用权
    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。
    2. 收入确认的具体方法
    销售商品
    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。
    公司主要销售电子元器件等产品。公司收入确认的具体方法:
    1) 国外销售:根据与客户签订的合同或协议,若合同或协议有明确约定外销商品所有权主要风险转移时点的,按约定
确认;若无明确约定的,按《国际贸易术语解释通则》中对各种贸易方式的主要风险转移时点的规定确认。
    公司出口货物,在装船后产品对应的风险和报酬即发生转移。公司在同时满足下列条件后确认收入:①产品已报关出口,
取得装箱单、报关单和提单;②产品出口收入货款金额已确定,款项已收讫或预计可以收回,并开具出口销售发票;③出口
产品的成本能够合理计算。
    2) 国内销售:
    公司在同时满足下列条件后确认收入:1)根据约定的交货方式将货物发给客户或客户自行提货,获取客户的确认信息;


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2)产品销售收入货款金额已确定,销售发票已开具,或款项已收讫,或预计可以收回;3)销售产品的成本能够合理计算。


1、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。




2、会计期间

    会计年度自公历1月1日起至12月31日止。




3、营业周期

    公司经营业务的营业周期较短,以12个月作为资产和负债的流动性划分标准。




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的会计处理方法
    公司在企业合并中取得的资产和负债,按照合并日被合并方在最终控制方合并财务报表中的账面价值计量。公司按照
被合并方所有者权益在最终控制方合并财务报表中的账面价值份额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. 非同一控制下企业合并的会计处理方法
    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。




6、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,由母公司按照《企业会计准则第33号——合并财务报表》编制。




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7、合营安排分类及共同经营会计处理方法

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

    外币交易在初始确认时,采用交易发生日即期汇率的近似汇率折算为人民币金额。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即期汇率的近似汇率折算,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其他综合
收益。




10、金融工具

    1. 金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和
在初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产)、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
在初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。
    2. 金融资产和金融负债的确认依据、计量方法和终止确认条件
    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,计入公允价值变动收益;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
整公允价值变动收益。(2) 可供出售金融资产的公允价值变动计入其他综合收益;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其他综合收益的公允价值变动累计额之后的差额确认为投资收益。

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    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。
    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. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和金融负债的公允价
值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;
    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃市场中类似资产或
负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输入值,如在正常报价间隔期间可观察
的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数据验证的利率、股
票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测等。
    5. 金融资产的减值测试和减值准备计提方法
    (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) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,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。测试结果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的差额确认减值损失。
    (3) 可供出售金融资产
    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,以及被投
资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收回投资成本。
    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。对于以公允价值计量的权益工具投资,若其于资
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;若其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)但未超过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。对
于以成本计量的权益工具投资,公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,
判断该权益工具是否发生减值。



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     以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收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,在期后公允价值回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,期后公允价值回升
直接计入其他综合收益。
     以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与按照类似金融资产当时市场收益率对
未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益,发生的减值损失一经确认,不予转回。




11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


单项金额重大的判断依据或金额标准                     金额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价
单项金额重大并单项计提坏账准备的计提方法
                                                     值的差额计提坏账准备。


(2)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                        坏账准备计提方法

账龄分析法组合                                       账龄分析法

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


(3)单项金额不重大但单独计提坏账准备的应收款项


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
坏账准备的计提方法
                                                     值的差额计提坏账准备。




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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
    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
    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
    存货的盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    (1) 低值易耗品
    按照一次转销法进行摊销。
    (2) 包装物
    按照一次转销法进行摊销。




13、划分为持有待售资产

14、长期股权投资

    1. 共同控制、重要影响的判断
    按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决策,
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,认定为重大影响。
    2. 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在最终控制方合并财务报表中的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,判断是否属于“一揽子交易”。
    属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,在合并日,根
据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资成本。合并日长期股权投资的
初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,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,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核算的初始投资成

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本。
       2) 在合并财务报表中,判断是否属于“一揽子交易”。
       属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,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权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日所属当期
收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
       (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;以债务重组方式取得的,按《企业会计准则第12号——债务重
组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会计准则第7号——非货币性资产交换》确定其初始投资
成本。
       3. 后续计量及损益确认方法
       对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采用权益法核算。
       4. 通过多次交易分步处置对子公司投资至丧失控制权的的处理方法
       (1) 个别财务报表
       对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单位仍具有重大影
响或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、共同控制或重大影响的,确认为可
供出售金融资产,按公允价值计量。
       (2) 合并财务报表
       1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于“一揽子交易”的
       在丧失控制权之前,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算的净资产份额之
间的差额,调整资本公积(资本溢价),资本溢价不足冲减的,冲减留存收益。
       丧失对原子公司控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与
剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日或合并日开始持续计算的净资产的份额之间的差
额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股权投资相关的其他综合收益等,应当在丧失控制权时
转为当期投资收益。
       2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于“一揽子交易”的
       将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理。但是,在丧失控制权之前每一次处置价款与处置
投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权
当期的损益。




15、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法
       投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折
旧或进行摊销。




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16、固定资产

(1)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。固定资
产在同时满足经济利益很可能流入、成本能够可靠计量时予以确认。


(2)折旧方法


           类别             折旧方法                 折旧年限                残值率                年折旧率

房屋及建筑物         年限平均法            5 或 10                    5                    4.75 或 19.00

机器设备             年限平均法            10                         5                    9.50

运输工具             年限平均法            5                          5                    19.00

其他设备             年限平均法            5                          5                    19.00


(3)融资租入固定资产的认定依据、计价和折旧方法

17、在建工程

    1. 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。




18、借款费用

    1. 借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其
他借款费用,在发生时确认为费用,计入当期损益。
    2.借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预
定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的
资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3.借款费用资本化率以及资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率
法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的
金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门
借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。




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19、生物资产

20、油气资产

21、无形资产

(1)计价方法、使用寿命、减值测试

    1. 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,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无
法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
      项 目                       摊销年限(年)
    土地使用权                         50
    专利使用权                          6
    管理软件                          5-10




(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件
的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或
出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市
场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,
并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。




22、长期资产减值

    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在
资产负债表日有迹象表明发生减值的,估计其可收回金额。对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论
是否存在减值迹象,每年都进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
    可收回金额的计量结果表明,该等长期资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,
减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。




23、长期待摊费用

    长期待摊费用核算已经支出,摊销期限在1年以上(不含1年)的各项费用。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。




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24、职工薪酬

(1)短期薪酬的会计处理方法

    在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。




(2)离职后福利的会计处理方法

    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或相关资产
成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出估计,计量设定
受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义务予以折现,以确定设定受益计划
义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一
项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资产上限两项的孰低者计量设定受益
计划净资产;
    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息净额以及重新计
量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净负债或净资产的利息净额计入当期
损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不允许
转回至损益,但可以在权益范围内转移这些在其他综合收益确认的金额。




(3)辞退福利的会计处理方法

    向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1) 公司不能单方面
撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退福利的重组相关的成本或费用时。




(4)其他长期职工福利的会计处理方法

    向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;除此之外的其
他长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生的职工薪酬成本确认为服务成本、
其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职工福利净负债或净资产所产生的变动等组成项目的
总净额计入当期损益或相关资产成本。




25、预计负债

    1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义
务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。
    2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面
价值进行复核。

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26、股份支付

    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. 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
    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。




27、优先股、永续债等其他金融工具

28、收入

    1. 收入确认原则
    (1) 销售商品
    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) 提供劳务
    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

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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。
       (3) 让渡资产使用权
    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。
    2. 收入确认的具体方法
    销售商品
    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。
       公司主要销售电子元器件等产品。公司收入确认的具体方法:
       1) 国外销售:根据与客户签订的合同或协议,若合同或协议有明确约定外销商品所有权主要风险转移时点的,按约定
确认;若无明确约定的,按《国际贸易术语解释通则》中对各种贸易方式的主要风险转移时点的规定确认。
       公司出口货物,在装船后产品对应的风险和报酬即发生转移。公司在同时满足下列条件后确认收入:①产品已报关出
口,取得装箱单、报关单和提单;②产品出口收入货款金额已确定,款项已收讫或预计可以收回,并开具出口销售发票;③
出口产品的成本能够合理计算。
       2) 国内销售:
       公司在同时满足下列条件后确认收入:1)根据约定的交货方式将货物发给客户或客户自行提货,获取客户的确认信息;
2)产品销售收入货款金额已确定,销售发票已开具,或款项已收讫,或预计可以收回;3)销售产品的成本能够合理计算。




29、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

       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。与资产相关的政府补助,
确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期
损益。




(2)与收益相关的政府补助判断依据及会计处理方法

       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。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。




30、递延所得税资产/递延所得税负债

       1. 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。
       2. 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。
       3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵

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扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;
(2) 直接在所有者权益中确认的交易或者事项。




31、租赁

(1)经营租赁的会计处理方法

    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,
直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资
本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。




(2)融资租赁的会计处理方法

32、其他重要的会计政策和会计估计

33、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


34、其他

六、税项

1、主要税种及税率


                    税种                           计税依据                                税率

                                                                           国内贸易一般商品税率为 17%;出口货
增值税                              销售货物或提供应税劳务                 物实行“免、抵、退”办法申报退税,出口
                                                                           退税率为 5%、15%、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%

企业所得税                          应纳税所得额                           15%、25%

房产税                              从价计征的,按房产原值一次减除 30% 1.2%、12%


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                                      后余值的 1.2%计缴;从租计征的,按租
                                      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%

存在不同企业所得税税率纳税主体的,披露情况说明

                       纳税主体名称                                                  所得税税率

浙江水晶光电科技股份有限公司                             15%

江西水晶光电有限公司                                     15%

浙江台佳电子信息科技有限公司                             15%

浙江方远夜视丽反光材料有限公司                           15%

除上述以外的其他纳税主体                                 25%


2、税收优惠

    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。自2012年起减按15%的税率计缴,认定有效期3年。
    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。
    根据浙江省高新技术企业认定管理工作领导小组的浙高企认〔2014〕05号文通知,控股子公司浙江台佳电子信息科技有
限公司高新技术企业初审已进行公示,公示期已于2014年11月11日期满。本期暂按15%的税率计缴。
    根据浙江省科学技术部火炬高技术产业开发中心下发的国科火字〔2015〕36号文,全资子公司浙江方远夜视丽反光材料
有限公司通过高新技术企业复审,资格有效期三年。自2014年起减按15%的税率计缴,认定有效期3年。




3、其他

七、合并财务报表项目注释

1、货币资金

                                                                                                             单位: 元

               项目                                期末余额                                   期初余额

库存现金                                                          174,882.73                               340,828.02

银行存款                                                        97,129,780.87                            75,613,895.06

其他货币资金                                                                                               500,000.00

合计                                                            97,304,663.60                            76,454,723.08




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2、以公允价值计量且其变动计入当期损益的金融资产

                                                                                                   单位: 元

                    项目                  期末余额                                 期初余额

其他说明:



3、衍生金融资产

□ 适用 √ 不适用


4、应收票据

(1)应收票据分类列示

                                                                                                   单位: 元

                    项目                  期末余额                                 期初余额

银行承兑票据                                          45,438,244.81                           66,389,630.07

合计                                                  45,438,244.81                           66,389,630.07


(2)期末公司已质押的应收票据

                                                                                                   单位: 元

                           项目                                         期末已质押金额

银行承兑票据                                                                                  17,564,225.99

合计                                                                                          17,564,225.99


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                   单位: 元

                    项目              期末终止确认金额                        期末未终止确认金额

银行承兑票据                                          36,713,399.86

合计                                                  36,713,399.86


(4)期末公司因出票人未履约而将其转应收账款的票据

                                                                                                   单位: 元

                           项目                                       期末转应收账款金额

其他说明:



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5、应收账款

(1)应收账款分类披露

                                                                                                                          单位: 元

                                          期末余额                                                  期初余额

                         账面余额             坏账准备                       账面余额                 坏账准备
       类别
                                                      计提比 账面价值                                                     账面价值
                      金额       比例      金额                            金额       比例       金额        计提比例
                                                        例

按信用风险特征组
                     372,969,             19,766,7              353,202,6 292,211              14,959,83                 277,252,15
合计提坏账准备的                99.70%                  5.30%                         99.41%                     5.12%
                      373.79                 27.68                 46.11 ,992.18                      9.10                     3.08
应收账款

单项金额不重大但
                     1,115,80             1,115,80                        1,723,9              1,723,960
单独计提坏账准备                 0.30%               100.00%                           0.59%                   100.00%
                         0.00                 0.00                         60.30                       .30
的应收账款

                     374,085,             20,882,5              353,202,6 293,935              16,683,79                 277,252,15
合计                            100.00%                 5.58%                        100.00%                     5.68%
                      173.79                 27.68                 46.11 ,952.48                      9.40                     3.08

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

                                                                           期末余额
              账龄
                                          应收账款                         坏账准备                            计提比例

1 年以内分项

                                              362,395,360.63                        17,951,647.09                            5.00%

1 年以内小计                                  362,395,360.63                        17,951,647.09                            5.00%

1至2年                                            8,694,686.99                        869,468.70                            10.00%

2至3年                                               268,377.01                        53,675.40                            20.00%

3至4年                                               994,031.36                       298,209.41                            30.00%

4至5年                                                46,381.45                        23,190.73                            50.00%

5 年以上                                             570,536.35                       570,536.35                           100.00%

合计                                          372,969,373.79                        19,766,727.68                            5.30%

确定该组合依据的说明:
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:




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(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 4,198,728.28 元;本期收回或转回坏账准备金额 0 元。
其中本期坏账准备收回或转回金额重要的:

                                                                                                                单位: 元

                  单位名称                      收回或转回金额                                   收回方式


(3)本期实际核销的应收账款情况

                                                                                                                单位: 元

                              项目                                                    核销金额

其中重要的应收账款核销情况:

                                                                                                                单位: 元

                                                                                                       款项是否由关联交
       单位名称         应收账款性质      核销金额             核销原因        履行的核销程序
                                                                                                            易产生

应收账款核销说明:



(4)按欠款方归集的期末余额前五名的应收账款情况

                                                               占应收账款余额
                   单位名称                  账面余额                                      坏账准备
                                                                  的比例(%)
客户1                                          82,743,033.97                  22.12              4,137,151.70
客户2                                          25,465,000.00                   6.81              1,273,250.00
客户3                                          23,028,630.13                   6.16              1,151,431.51
客户4                                          21,439,880.10                   5.73              1,071,994.01
客户5                                          16,576,461.66                   4.43               828,823.08
     小 计                                    169,253,005.86                  45.24              8,462,650.29




(5)因金融资产转移而终止确认的应收账款

(6)转移应收账款且继续涉入形成的资产、负债金额

其他说明:





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6、预付款项

(1)预付款项按账龄列示

                                                                                                                        单位: 元

                                              期末余额                                           期初余额
             账龄
                                   金额                   比例                        金额                      比例

1 年以内                            85,822,363.73                   99.66%            18,802,134.65                      98.30%

1至2年                                 172,560.00                    0.20%               324,724.40                       1.70%

2至3年                                 113,032.84                    0.13%

3 年以上                                  10,544.00                  0.01%

合计                                86,118,500.57           --                        19,126,859.05               --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:无


(2)按预付对象归集的期末余额前五名的预付款情况

                                                                                             占预付款项余额
                       单位名称                                   账面余额
                                                                                               的比例(%)
Rubicon Technology,Inc.                                      23,539,287.10                       27.33
Gigalane Co.,Ltd                                             21,928,929.15                       25.46
上海广奕电子科技有限公司                                         7,382,000.00                     8.57
SPEEDFAM MECHTRONICS(SHANGHAI)LTD.                               6,226,187.76                     7.23
国家中央金库                                                     6,799,216.61                     7.90
     小 计                                                   65,875,620.62                       76.49




7、应收利息

(1)应收利息分类

                                                                                                                        单位: 元

                    项目                                 期末余额                                   期初余额

定期存款                                                                 262,500.00

合计                                                                     262,500.00




(2)重要逾期利息


                                                                                                         是否发生减值及其判断
         借款单位                 期末余额               逾期时间                 逾期原因
                                                                                                                 依据


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其他说明:



8、应收股利

(1)应收股利

                                                                                                                                单位: 元

          项目(或被投资单位)                                   期末余额                                      期初余额




(2)重要的账龄超过 1 年的应收股利

                                                                                                                                单位: 元

                                                                                                                 是否发生减值及其判断
  项目(或被投资单位)              期末余额                      账龄                      未收回的原因
                                                                                                                         依据




9、其他应收款

(1)其他应收款分类披露

                                                                                                                                单位: 元

                                            期末余额                                                  期初余额

                          账面余额              坏账准备                           账面余额              坏账准备
       类别
                                                        计提比 账面价值                                                      账面价值
                        金额       比例       金额                               金额      比例       金额        计提比例
                                                          例

单项金额重大并单
                       159,440.                                   159,440.9 3,859,0                                          3,859,062.7
独计提坏账准备的                   2.84%                                                   41.86%
                            92                                             2      62.79                                               9
其他应收款

按信用风险特征组
                       4,961,76              592,744.             4,369,021 4,874,5                 623,939.3                4,250,635.1
合计提坏账准备的                  88.48%                 11.95%                            52.87%                   12.80%
                           5.44                   03                      .41     74.54                      6                        8
其他应收款

单项金额不重大但
                       486,345.              486,345.                           486,345             486,345.8
单独计提坏账准备                   8.67%                100.00%                             5.27%                  100.00%
                            87                    87                                .87                      7
的其他应收款

                       5,607,55              1,079,08             4,528,462 9,219,9                 1,110,285                8,109,697.9
合计                              100.00%               19.24%                            100.00%                   12.04%
                           2.23                  9.90                     .33     83.20                   .23                         7

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


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                                                                  期末余额
其他应收款(按单位)
                            其他应收款                坏账准备               计提比例                    计提理由

                                                                                                  期末,经测试未发现明
应收出口退税                      159,440.92                                                      显减值迹象,故无需计
                                                                                                  提坏账准备。

合计                              159,440.92                                      --                         --

组合中,按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

                                                                     期末余额
            账龄
                                    其他应收款                       坏账准备                         计提比例

1 年以内分项

                                               4,157,544.17                  241,979.10                             5.82%

1 年以内小计                                   4,157,544.17                  241,979.10                             5.82%

1至2年                                          397,294.27                      39,729.43                           10.00%

2至3年                                            8,000.00                       1,600.00                           20.00%

3至4年                                          127,845.00                      38,353.50                           30.00%

5 年以上                                        271,082.00                   271,082.00                           100.00%

合计                                           4,961,765.44                  592,744.03                             11.95%

确定该组合依据的说明:
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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额-31,195.33 元;本期收回或转回坏账准备金额 0 元。
其中本期坏账准备转回或收回金额重要的:

                                                                                                                  单位: 元

               单位名称                            转回或收回金额                                 收回方式




(3)本期实际核销的其他应收款情况

                                                                                                                  单位: 元

                          项目                                                         核销金额


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其中重要的其他应收款核销情况:

                                                                                                                  单位: 元

                                                                                                          款项是否由关联交
       单位名称        其他应收款性质           核销金额              核销原因          履行的核销程序
                                                                                                               易产生

其他应收款核销说明:



(4)其他应收款按款项性质分类情况

                                                                                                                  单位: 元

                  款项性质                             期末账面余额                              期初账面余额

押金保证金                                                              3,692,635.30                            3,708,392.50

应收暂付款                                                                286,015.27                             867,859.87

应收出口退税                                                              931,643.92                            3,859,062.79

其 他                                                                     697,257.74                             784,668.04

合计                                                                    5,607,552.23                            9,219,983.20


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                  单位: 元

                                                                                       占其他应收款期末
       单位名称          款项的性质             期末余额                账龄                              坏账准备期末余额
                                                                                       余额合计数的比例

台州市椒江区墙体
                      押金担保金                  1,454,215.00 1 年以内                          25.93%           72,710.75
材料改革办公室

上饶海关              押金保证金                   730,000.00 1 年                               13.02%               6,500.00

Eastern Sun
Technologies          应收暂付款                   486,345.87 3-4 年                              8.67%          486,345.87
Limited

东莞市第三人民法
                      押金担保金                   312,790.00 1-2 年                              5.58%           31,279.00


墙体改革办公室        押金担保金                   188,155.00 5 年以上                            3.36%          188,155.00

合计                           --                 3,171,505.87            --                     56.56%          784,990.62


(6)涉及政府补助的应收款项

                                                                                                                  单位: 元

                                                                                                    预计收取的时间、金额
        单位名称             政府补助项目名称              期末余额                期末账龄
                                                                                                             及依据


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(7)因金融资产转移而终止确认的其他应收款




(8)转移其他应收款且继续涉入形成的资产、负债金额




10、存货

(1)存货分类

                                                                                                                 单位: 元

                                        期末余额                                            期初余额
       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                 99,472,861.25      253,232.79    99,219,628.46     103,368,070.50      253,232.79    103,114,837.71

在产品                 33,606,364.85                    33,606,364.85      31,892,009.07                     31,892,009.07

库存商品               35,951,183.76    1,743,166.67    34,208,017.09      50,579,555.66     1,743,166.67    48,836,388.99

委托加工物资            7,215,006.73                       7,215,006.73      365,066.34                        365,066.34

合计                  176,245,416.59    1,996,399.46   174,249,017.13     186,204,701.57     1,996,399.46   184,208,302.11


(2)存货跌价准备

                                                                                                                 单位: 元

                                             本期增加金额                        本期减少金额
       项目            期初余额                                                                              期末余额
                                          计提              其他          转回或转销          其他

原材料                   253,232.79                                                                            253,232.79

库存商品                1,743,166.67                                                                          1,743,166.67

合计                    1,996,399.46                                                                          1,996,399.46


确定可变现净值的具体依据、本期转销存货跌价准备的原因说明:
                                                                本期转回存货跌价 本期转回金额占该项存
              项 目               计提存货跌价准备的依据
                                                                    准备的原因         货期末余额的比例
原材料                      年末存货按成本高于可变现净值的
库存商品                    差额计提存货跌价准备。




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(3)存货期末余额含有借款费用资本化金额的说明

(4)期末建造合同形成的已完工未结算资产情况

                                                                                                       单位: 元

                        项目                                                      金额




11、划分为持有待售的资产

                                                                                                       单位: 元

        项目             期末账面价值              公允价值              预计处置费用          预计处置时间




12、一年内到期的非流动资产

                                                                                                       单位: 元

                 项目                              期末余额                              期初余额




13、其他流动资产

                                                                                                       单位: 元

                 项目                              期末余额                              期初余额

待抵扣增值税进项税额                                            3,686,377.90                        5,894,150.59

银行理财产品                                                    2,000,000.00

预缴企业所得税                                                                                        402,971.77

合计                                                            5,686,377.90                        6,297,122.36


14、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                       单位: 元

                                        期末余额                                    期初余额
        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




(2)期末按公允价值计量的可供出售金融资产

                                                                                                       单位: 元

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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                                        合计




(3)期末按成本计量的可供出售金融资产




                                                                                                                  单位: 元

                            账面余额                                     减值准备                     在被投资
被投资单                                                                                                         本期现金
                                                                                                      单位持股
     位        期初    本期增加 本期减少       期末       期初      本期增加 本期减少      期末                    红利
                                                                                                        比例




(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                                        合计




(5)可供出售权益工具期末公允价值严重下跌或非暂时性下跌但未计提减值准备的相关说明

                                                                                                                  单位: 元

可供出售权益工                                        公允价值相对于    持续下跌时间
                      投资成本     期末公允价值                                         已计提减值金额 未计提减值原因
     具项目                                           成本的下跌幅度      (个月)




15、持有至到期投资

(1)持有至到期投资情况

                                                                                                                  单位: 元

                                        期末余额                                           期初余额
      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




(2)期末重要的持有至到期投资

                                                                                                                  单位: 元

          债券项目               面值                   票面利率                实际利率                  到期日





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(3)本期重分类的持有至到期投资

16、长期应收款

(1)长期应收款情况

                                                                                                                      单位: 元

                                       期末余额                                       期初余额
           项目                                                                                                 折现率区间
                          账面余额     坏账准备         账面价值    账面余额          坏账准备     账面价值


(2)因金融资产转移而终止确认的长期应收款

(3)转移长期应收款且继续涉入形成的资产、负债金额

17、长期股权投资

                                                                                                                      单位: 元

                                                           本期增减变动
被投资单                                   权益法下                         宣告发放                                  减值准备
              期初余额                                  其他综合 其他权益               计提减值          期末余额
      位                  追加投资 减少投资 确认的投                        现金股利               其他               期末余额
                                                        收益调整   变动                   准备
                                            资损益                           或利润

一、合营企业

二、联营企业

浙江浙大
联合创新
投资管理 1,788,152                          -245,493.                                                     1,542,659
合伙企业            .93                           65                                                            .28
(有限合
伙)

OPTORU
N
CO.,LTD. 117,231,5                          9,628,976                       1,348,617                     125,511,8
(以下简           03.40                           .70                             .60                         62.50
称光驰公
司)

宁波联创
基石投资
                          20,000,00                                                                       20,066,64
合伙企业                                    66,643.18
                               0.00                                                                            3.18
(有限合
伙)

小计          119,019,6 20,000,00           9,450,126                       1,348,617                     147,121,1



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                  56.33       0.00                   .23                            .60                        64.96

            119,019,6 20,000,00                9,450,126                     1,348,617                      147,121,1
合计
                  56.33       0.00                   .23                            .60                        64.96


18、投资性房地产

(1)采用成本计量模式的投资性房地产

□ 适用 √ 不适用


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用


(3)未办妥产权证书的投资性房地产情况

                                                                                                                        单位: 元

                     项目                                     账面价值                         未办妥产权证书原因




19、固定资产

(1)固定资产情况

                                                                                                                        单位: 元

         项目               房屋及建筑物           机器设备              运输工具         其他设备                 合计

一、账面原值:

     1.期初余额               164,420,802.25       757,861,983.05          9,741,721.88     15,762,097.19       947,786,604.37

     2.本期增加金额              173,126.21          51,577,774.12                            467,283.94         52,218,184.27

       (1)购置                                     51,577,774.12                            467,283.94         52,045,058.06

       (2)在建工程
                                 173,126.21                                                                         173,126.21
转入

       (3)企业合并
                                                                                                                            0.00
增加



     3.本期减少金额                                    465,585.73                                                   465,585.73

       (1)处置或报
                                                                                                                            0.00




     4.期末余额               164,593,928.46       808,974,171.44          9,741,721.88     16,229,381.13       999,539,202.91


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二、累计折旧

     1.期初余额          43,660,142.13   259,890,175.72          8,126,220.29      8,598,931.88     320,275,470.02

     2.本期增加金额       5,184,057.17    35,845,267.34           616,051.86       1,305,148.93      42,950,525.30

       (1)计提          4,342,580.03    35,547,209.06           248,023.44       1,293,879.25      41,431,691.78

          (2)企业合
                           841,477.14       298,058.28            368,028.42           11,269.68      1,518,833.52
并增加

     3.本期减少金额                         345,974.27                                                  345,974.27

       (1)处置或报
                                            345,974.27                                                  345,974.27




     4.期末余额          48,844,199.30   295,389,468.79          8,742,272.15      9,904,080.81     362,880,021.05

三、减值准备

     1.期初余额                             504,513.58                                 20,625.66        525,139.24

     2.本期增加金额

       (1)计提



     3.本期减少金额

       (1)处置或报




     4.期末余额                             504,513.58                                 20,625.66        525,139.24

四、账面价值

     1.期末账面价值     115,749,729.16   513,080,189.07           999,449.73       6,304,674.66     636,134,042.62

     2.期初账面价值     120,760,660.12   497,467,293.75          1,615,501.59      7,142,539.65     626,985,995.11


(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          账面价值             备注




(3)通过融资租赁租入的固定资产情况

                                                                                                         单位: 元

           项目              账面原值               累计折旧                减值准备               账面价值






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(4)通过经营租赁租出的固定资产

                                                                                                      单位: 元

                           项目                                              期末账面价值




(5)未办妥产权证书的固定资产情况



                                                                                                      单位: 元

                 项目                            账面价值                         未办妥产权证书的原因

年产 140 万平方米高性能逆向反光材料
                                                             11,972,114.03 未办妥竣工验收手续
项目 1#、2#、3#车间

其他说明
     期末,无固定资产用于担保。




20、在建工程

(1)在建工程情况

                                                                                                      单位: 元

                                     期末余额                                     期初余额
       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

蓝宝石衬底及扩
                                                                  35,761,740.19                   35,761,740.19
产项目

精密光电薄膜元
器件及组立件技                                                    20,539,968.72                   20,539,968.72
改项目

新厂区工程         77,944,369.30                 77,944,369.30    36,778,369.64                   36,778,369.64

子公司江西水晶
                   19,619,794.16                 19,619,794.16    14,245,891.46                   14,245,891.46
新建宿舍楼

滤光片组立件扩
                      5,986,026.26                5,986,026.26
产项目

蓝宝石长晶及深
                      7,767,049.39                7,767,049.39
加工项目

零星工程              9,995,041.89                9,995,041.89     5,570,910.41                    5,570,910.41

合计              121,312,281.00                121,312,281.00   112,896,880.42                  112,896,880.42




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(2)重要在建工程项目本期变动情况

                                                                                                                          单位: 元

                                           本期转                         工程累                      其中:本
                                                      本期其                                 利息资              本期利
项目名               期初余     本期增     入固定              期末余     计投入   工程进             期利息               资金来
          预算数                                      他减少                                 本化累              息资本
     称                额       加金额     资产金                额       占预算        度            资本化                   源
                                                       金额                                  计金额               化率
                                             额                            比例                        金额

                                                                                   该项目
蓝宝石                                                                             陆续投
衬底及    235,561, 35,761,7                35,761,7                                入达到
                                                                                                                          其他
扩产项     000.00      40.19                 40.19                                 预定可
目                                                                                 使用状
                                                                                   态

精密光                                                                             该项目
电薄膜                                                                             陆续投
元器件               20,539,9              20,539,9                                入达到
                                                                                                                          其他
及组立                 68.72                 68.72                                 预定可
件技改                                                                             使用状
项目                                                                               态

新厂区    253,110, 36,778,3 41,165,9                           77,944,3
                                                                          16.26% 30.79%                                   其他
工程       000.00      69.64      99.66                          69.30

子公司
江西水    18,280,0 14,245,8 5,373,90                           19,619,7
                                                                          29.38% 80.00%                                   其他
晶新建      00.00      91.46        2.70                         94.16
宿舍楼

滤光片
组立件    385,750,              5,986,02                       5,986,02                                                   募股资
                                                                                   11.97%
扩产项     000.00                   6.26                           6.26                                                   金


蓝宝石
长晶及    585,700,              7,767,04                       7,767,04                                                   募股资
                                                                                   17.29%
深加工     000.00                   9.39                           9.39                                                   金
项目

零星工               5,570,91 4,424,13                         9,995,04
                                                                                                                          其他
程                       0.41       1.48                           1.89

          1,478,40 112,896, 64,717,1 56,301,7                  121,312,
合计                                                                        --          --                                     --
          1,000.00    880.42      09.49      08.91              281.00


(3)本期计提在建工程减值准备情况

                                                                                                                          单位: 元



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                    项目                           本期计提金额                              计提原因




21、工程物资

                                                                                                             单位: 元

                    项目                              期末余额                               期初余额




22、固定资产清理

                                                                                                             单位: 元

                    项目                              期末余额                               期初余额




23、生产性生物资产

(1)采用成本计量模式的生产性生物资产

□ 适用 √ 不适用


(2)采用公允价值计量模式的生产性生物资产

□ 适用 √ 不适用


24、油气资产

□ 适用 √ 不适用


25、无形资产

(1)无形资产情况

                                                                                                             单位: 元

       项目                土地使用权        专利权          非专利技术           软件管理                合计

一、账面原值

     1.期初余额             170,176,577.09    9,897,800.00                           1,726,711.43       181,801,088.52

     2.本期增加金
                                 32,360.00                                                                   32,360.00


       (1)购置                 32,360.00                                                                   32,360.00

       (2)内部研



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       (3)企业合
并增加



  3.本期减少金额

       (1)处置



     4.期末余额      170,208,937.09   9,897,800.00                       1,726,711.43    181,833,448.52

二、累计摊销

     1.期初余额        7,503,216.36    703,047.48                                          8,206,263.84

     2.本期增加金
                       2,068,825.86    495,862.52                          11,965.80       2,576,654.18


       (1)计提        898,227.90       3,472.52                          11,965.80        913,666.22

           (2)企
                       1,170,597.96    492,390.00                                          1,662,987.96
业合并增加

     3.本期减少金


       (1)处置



     4.期末余额        9,572,042.22   1,198,910.00                         11,965.80      10,782,918.02

三、减值准备

     1.期初余额

     2.本期增加金


       (1)计提



     3.本期减少金


     (1)处置



     4.期末余额

四、账面价值

     1.期末账面价
                     160,636,894.87   8,698,890.00                       1,714,745.63    171,050,530.50


     2.期初账面价
                     162,673,360.73   9,194,752.52                       1,726,711.43    173,594,824.68




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本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


(2)未办妥产权证书的土地使用权情况

                                                                                                        单位: 元

                 项目                               账面价值                       未办妥产权证书的原因




26、开发支出

                                                                                                        单位: 元

     项目      期初余额              本期增加金额                          本期减少金额               期末余额




27、商誉

(1)商誉账面原值

                                                                                                        单位: 元

被投资单位名称
或形成商誉的事      期初余额               本期增加                          本期减少               期末余额
        项

      夜视丽        71,545,744.73                                                                   71,545,744.73

       合计         71,545,744.73                                                                   71,545,744.73


(2)商誉减值准备

                                                                                                        单位: 元

被投资单位名称
或形成商誉的事      期初余额               本期增加                          本期减少               期末余额
        项

      夜视丽

说明商誉减值测试过程、参数及商誉减值损失的确认方法:
     公司已对因夜视丽公司企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组,并对包含商
誉的相关资产组进行减值测试,未发现与商誉相关的资产组存在明显减值迹象。
其他说明


28、长期待摊费用

                                                                                                        单位: 元

        项目              期初余额      本期增加金额      本期摊销金额        其他减少金额         期末余额


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租入固定资产改良
                          13,274,175.26           -128,655.57            120,475.28                           13,025,044.41
支出

合计                      13,274,175.26           -128,655.57            120,475.28                           13,025,044.41


29、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                                  单位: 元

                                           期末余额                                             期初余额
           项目
                          可抵扣暂时性差异           递延所得税资产            可抵扣暂时性差异        递延所得税资产

递延收益                           9,441,355.95                 1,416,203.39          10,040,540.09            1,506,081.01

应收账款坏账准备                  20,532,803.63                 3,275,711.21          15,173,747.92            2,415,095.72

存货跌价准备                       1,487,829.41                  223,174.41            1,487,829.41             223,174.41

固定资产累计折旧                    448,810.56                    67,321.58             448,810.56               67,321.58

工程成本预提费用                    954,034.07                   143,105.11             954,034.07              143,105.11

合计                              32,864,833.62                 5,125,515.70          28,104,962.05            4,354,777.83


(2)未经抵销的递延所得税负债

                                                                                                                  单位: 元

                                           期末余额                                             期初余额
           项目
                          应纳税暂时性差异           递延所得税负债            应纳税暂时性差异        递延所得税负债


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                                  单位: 元

                         递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                            期末互抵金额             或负债期末余额              期初互抵金额          或负债期初余额

递延所得税资产                                                  5,125,515.70                                   4,354,777.83


(4)未确认递延所得税资产明细

                                                                                                                  单位: 元

                  项目                                  期末余额                                   期初余额




(5)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

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             年份                  期末金额                     期初金额                     备注




30、其他非流动资产

                                                                                                      单位: 元

                    项目                         期末余额                              期初余额

公共租赁房购置预付款                                         36,850,000.00                        36,850,000.00

排污权                                                        1,771,200.00                          1,771,200.00

合计                                                         38,621,200.00                        38,621,200.00




31、短期借款

(1)短期借款分类

                                                                                                      单位: 元

                    项目                         期末余额                              期初余额

信用借款                                                    160,000,000.00                        40,000,000.00

合计                                                        160,000,000.00                        40,000,000.00




(2)已逾期未偿还的短期借款情况

本期末已逾期未偿还的短期借款总额为元,其中重要的已逾期未偿还的短期借款情况如下:
                                                                                                      单位: 元

         借款单位          期末余额              借款利率                逾期时间             逾期利率




32、以公允价值计量且其变动计入当期损益的金融负债

                                                                                                      单位: 元

                    项目                         期末余额                              期初余额




33、衍生金融负债

□ 适用 √ 不适用




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34、应付票据

                                                                                                       单位: 元

               种类                              期末余额                              期初余额

银行承兑汇票                                                 13,730,590.50                          3,652,511.10

合计                                                         13,730,590.50                          3,652,511.10


35、应付账款

(1)应付账款列示

                                                                                                       单位: 元

               项目                              期末余额                              期初余额

货   款                                                     142,247,298.01                         68,618,568.91

设备款                                                        6,206,157.48                         46,281,435.97

工程款                                                       16,910,588.55                         18,476,044.48

其   他                                                       3,789,828.00                          2,197,744.51

合计                                                        169,153,872.04                        135,573,793.87


(2)账龄超过 1 年的重要应付账款

                                                                                                       单位: 元

               项目                              期末余额                        未偿还或结转的原因




(3)其他说明:

期末,无应付持有公司 5%以上(含 5%)表决权股份的股东单位。




36、预收款项

(1)预收款项列示

                                                                                                       单位: 元

               项目                              期末余额                              期初余额

货 款                                                         1,792,785.08                          2,705,467.29

其 他                                                                                                  82,767.49

合计                                                          1,792,785.08                          2,788,234.78




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(2)账龄超过 1 年的重要预收款项

                                                                                                      单位: 元

                项目                           期末余额                          未偿还或结转的原因




(3)期末建造合同形成的已结算未完工项目情况

                                                                                                      单位: 元

                        项目                                                  金额




37、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                      单位: 元

         项目              期初余额            本期增加               本期减少               期末余额

一、短期薪酬                   17,080,415.44     78,784,068.98           89,835,748.78          6,028,735.64

二、离职后福利-设定提
                                 540,184.67       5,472,895.26            5,928,959.72                84,120.21
存计划

合计                           17,620,600.11     84,256,964.24           95,764,708.50          6,112,855.85


(2)短期薪酬列示

                                                                                                      单位: 元

         项目              期初余额            本期增加               本期减少               期末余额

1、工资、奖金、津贴和
                               16,214,417.24     71,813,353.12           82,971,443.93          5,056,326.43
补贴

2、职工福利费                                     1,854,182.53            1,854,182.53

3、社会保险费                    272,375.93       2,205,174.30            2,430,207.91                47,342.32

     其中:医疗保险费            202,128.61       1,667,181.80            1,837,535.58                31,774.83

           工伤保险费             48,016.07         345,518.04              381,571.52                11,962.59

           生育保险费             22,231.25         192,474.46              211,100.81                 3,604.90

4、住房公积金                       6,744.00      1,666,614.00            1,672,390.00                  968.00

5、工会经费和职工教育
                                 586,878.27       1,244,745.03              907,524.41            924,098.89
经费

合计                           17,080,415.44     78,784,068.98           89,835,748.78          6,028,735.64




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(3)设定提存计划列示

                                                                                                   单位: 元

         项目              期初余额           本期增加                 本期减少              期末余额

1、基本养老保险                  472,264.14      5,101,168.17              5,498,456.05            74,976.26

2、失业保险费                     67,920.53        371,727.09               430,503.67              9,143.95

合计                             540,184.67      5,472,895.26              5,928,959.72            84,120.21


38、应交税费

                                                                                                   单位: 元

                  项目                        期末余额                                期初余额

增值税                                                     7,848,182.90                           847,212.18

营业税                                                                                             36,000.00

企业所得税                                                 7,339,052.96                          4,532,872.25

个人所得税                                                 2,021,811.27                           159,120.91

城市维护建设税                                              593,230.81                            413,001.72

印花税                                                       67,058.68                            114,769.97

房产税                                                      248,866.32                            189,948.50

土地使用税                                                  500,479.02                            394,811.04

地方水利建设基金                                            141,130.67                             87,179.45

残疾人就业保障金                                             60,260.12                             51,589.48

教育费附加                                                  254,241.81                            225,420.21

地方教育附加                                                169,494.52                             82,845.77

防洪保安基金                                                  11,890.11                            21,291.65

副食品价格调节基金                                              9,908.43                           17,743.04

合计                                                      19,265,607.62                          7,173,806.17


39、应付利息

                                                                                                   单位: 元

                  项目                        期末余额                                期初余额

分期付息到期还本的长期借款利息                              200,000.00                            220,000.00

短期借款应付利息                                            242,638.90                             68,444.44

合计                                                        442,638.90                            288,444.44

重要的已逾期未支付的利息情况:
                                                                                                   单位: 元


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             借款单位                            逾期金额                              逾期原因




40、应付股利

                                                                                                      单位: 元

               项目                              期末余额                              期初余额

其他说明,包括重要的超过 1 年未支付的应付股利,应披露未支付原因:



41、其他应付款

(1)按款项性质列示其他应付款

                                                                                                      单位: 元

               项目                              期末余额                              期初余额

应付暂收款                                                    2,217,708.10                        1,531,062.69

其   他                                                        179,090.34                         1,297,618.96

合计                                                          2,396,798.44                        2,828,681.65


(2)账龄超过 1 年的重要其他应付款

                                                                                                      单位: 元

               项目                              期末余额                        未偿还或结转的原因




(3)其他说明:

期末,无应付持有公司5%以上(含5%)表决权股份的股东单位和其他关联方款项。




42、划分为持有待售的负债

                                                                                                      单位: 元

               项目                              期末余额                              期初余额




43、一年内到期的非流动负债

                                                                                                      单位: 元

               项目                              期末余额                              期初余额


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一年内到期的未解锁的限制性股票[注]                                                                       13,791,600.00

合计                                                                                                     13,791,600.00

其他说明:
     [注]:详见本财务报告股份支付之说明。




44、其他流动负债

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

短期应付债券的增减变动:
                                                                                                             单位: 元

                                                                     按面值计 溢折价摊
债券名称     面值     发行日期 债券期限 发行金额 期初余额 本期发行                       本期偿还           期末余额
                                                                      提利息     销




45、长期借款

(1)长期借款分类

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

信用借款                                                        120,000,000.00                          120,000,000.00

合计                                                            120,000,000.00                          120,000,000.00

长期借款分类的说明:
     长期借款年利率6%。


其他说明,包括利率区间:无


46、应付债券

(1)应付债券

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额




(2)应付债券的增减变动(不包括划分为金融负债的优先股、永续债等其他金融工具)





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(3)可转换公司债券的转股条件、转股时间说明




(4)划分为金融负债的其他金融工具说明

期末发行在外的优先股、永续债等其他金融工具基本情况
期末发行在外的优先股、永续债等金融工具变动情况表
                                                                                                          单位: 元

发行在外的            期初                 本期增加                    本期减少                    期末
 金融工具      数量      账面价值      数量         账面价值        数量      账面价值      数量      账面价值




47、长期应付款

(1)按款项性质列示长期应付款

                                                                                                          单位: 元

               项目                                 期末余额                              期初余额




48、长期应付职工薪酬

(1)长期应付职工薪酬表

                                                                                                          单位: 元

               项目                                 期末余额                              期初余额




(2)设定受益计划变动情况

设定受益计划义务现值:
                                                                                                          单位: 元

               项目                                本期发生额                            上期发生额


计划资产:
                                                                                                          单位: 元

               项目                                本期发生额                            上期发生额


设定受益计划净负债(净资产)
                                                                                                          单位: 元

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                      项目                                   本期发生额                              上期发生额

设定受益计划的内容及与之相关风险、对公司未来现金流量、时间和不确定性的影响说明:
设定受益计划重大精算假设及敏感性分析结果说明:
其他说明:



49、专项应付款

                                                                                                                         单位: 元

        项目                  期初余额               本期增加              本期减少         期末余额              形成原因




50、预计负债

                                                                                                                         单位: 元

               项目                            期末余额                        期初余额                       形成原因

其他说明,包括重要预计负债的相关重要假设、估计说明:



51、递延收益

                                                                                                                         单位: 元

        项目                  期初余额               本期增加              本期减少         期末余额              形成原因

政府补助                       25,663,986.58           5,800,000.00          2,353,023.80     29,110,962.78 与资产相关

合计                           25,663,986.58           5,800,000.00          2,353,023.80     29,110,962.78          --

涉及政府补助的项目:
                                                                                                                         单位: 元

                                          本期新增补助金 本期计入营业外                                         与资产相关/与收
     负债项目            期初余额                                                其他变动        期末余额
                                                额              收入金额                                            益相关

信息化建设 ERP
                             200,000.00                            12,500.00                       187,500.00 与资产相关
项目

技术创新科技补
                             285,100.64                            37,789.50                       247,311.14 与资产相关


市先进制造业基
地建设高技术产           4,879,922.16                             489,213.54                      4,390,708.62 与资产相关
业发展专项补助

国家高技术产业
发展项目产业技           2,754,053.55                             354,525.60                      2,399,527.95 与资产相关
术研究与开发资



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金补助

区技术改造财政
                     2,326,037.13      800,000.00        140,378.82                         2,985,658.31 与资产相关
补助资金

工业转型升级
(技术改造)财       2,449,565.30    1,000,000.00        172,173.90                         3,277,391.40 与资产相关
政专项资金

电子信息产业发
                     5,686,440.68                        563,559.32                         5,122,881.36 与资产相关
展基金项目

市本级制造业转
型升级企业信息       2,219,230.77                         85,856.76                         2,133,374.01 与资产相关
化专项资金补助

产业振兴和技术
                     4,863,636.35    4,000,000.00        497,026.36                         8,366,609.99 与资产相关
改造项目

合计                25,663,986.58    5,800,000.00      2,353,023.80                     29,110,962.78          --


52、其他非流动负债

                                                                                                               单位: 元

                 项目                                  期末余额                                 期初余额




53、股本

                                                                                                                 单位:元

                                                       本次变动增减(+、—)
                  期初余额                                                                                   期末余额
                                发行新股        送股        公积金转股         其他             小计

股份总数       383,709,103.00                                               -2,366,250.00    -2,366,250.00 381,342,853.00

其他说明:
     1)根据激励对象自然人徐海柱与公司签订的《股份回购协议》,自然人徐海柱从本公司离职,由公司回购其尚未解锁
的限制性股票60,000股,根据公司2014年第四次临时股东大会决议,公司已于2015年1月21日支付了股份回购价款363,200.00
元,并注销了上述回购的60,000.00股股票,相应减少股本60,000元,减少资本公积303,200.00元。述减资业经天健会计师事
务所(特殊普通合伙)审验,并由其出具《验资报告》(天健验〔2015〕13号)。
       2)根据激励对象自然人陈增敏等60名自然人与公司签订的《股份回购协议》、第三届董事会第二十一次会议、2014
年度股东大会,由公司回购其尚未解锁的限制性人民币普通股(A股)2,306,250股,减少股本2,306,250.00元,减少资本公积
11,485,350.00元。述减资业经天健会计师事务所(特殊普通合伙)审验,并由其出具《验资报告》(天健验〔2015〕176号)。




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54、其他权益工具

(1)期末发行在外的优先股、永续债等其他金融工具基本情况

(2)期末发行在外的优先股、永续债等金融工具变动情况表

                                                                                                                单位: 元

发行在外的                期初                     本期增加                本期减少                      期末
 金融工具          数量      账面价值         数量      账面价值        数量      账面价值        数量       账面价值

其他权益工具本期增减变动情况、变动原因说明,以及相关会计处理的依据:
其他说明:



55、资本公积

                                                                                                                单位: 元

           项目                  期初余额               本期增加               本期减少                  期末余额

资本溢价(股本溢价)              451,478,144.19                                  11,788,550.00           439,689,594.19

其他资本公积                        8,588,918.41                                   5,014,557.57             3,574,360.84

合计                              460,067,062.60                                  16,803,107.57           443,263,955.03

其他说明,包括本期增减变动情况、变动原因说明:
       1) 股本溢价本期减少系公司本期回购其尚未解锁的限制性人民币普通股(A股),减少资本公积-股本溢价11,788,550.00
元,详见本财务报表附注股份支付之说明。
       2) 其他资本公积本期减少系公司本期收购控股子公司浙江晶景光电有限公司少数股东权益,因购买少数股东权益的成
本与新增部分享有子公司持续计算的净资产份额的差额冲减其他资本公积5,014,557.57元。




56、库存股

                                                                                                                单位: 元

           项目                  期初余额               本期增加               本期减少                  期末余额

限制性人民币普通股
                                   13,791,600.00                                  13,791,600.00                     0.00
[注]

合计                               13,791,600.00                                  13,791,600.00                     0.00

其他说明,包括本期增减变动情况、变动原因说明:
       [注]:详见本财务报告股份支付之说明。




57、其他综合收益

                                                                                                                单位: 元

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                                                                            本期发生额

                                                  本期所得 减:前期计入                                 税后归属
                  项目               期初余额                                 减:所得税 税后归属                       期末余额
                                                  税前发生 其他综合收益                                 于少数股
                                                                                 费用        于母公司
                                                    额      当期转入损益                                    东

其他说明,包括对现金流量套期损益的有效部分转为被套期项目初始确认金额调整:



58、专项储备

                                                                                                                        单位: 元

           项目                 期初余额                本期增加                  本期减少                  期末余额

其他说明,包括本期增减变动情况、变动原因说明:



59、盈余公积

                                                                                                                        单位: 元

           项目                 期初余额                本期增加                  本期减少                  期末余额

法定盈余公积                      73,376,024.18                                                                   73,376,024.18

合计                              73,376,024.18                                                                   73,376,024.18


60、未分配利润

                                                                                                                        单位: 元

                         项目                                    本期                                   上期

调整前上期末未分配利润                                                  497,396,818.53                           392,639,604.57

调整后期初未分配利润                                                    497,396,818.53                           392,639,604.57

加:本期归属于母公司所有者的净利润                                       83,162,749.01                            82,259,380.85

     转作股本的普通股股利                                                57,547,354.05                            37,535,010.78

期末未分配利润                                                          523,012,213.49                           437,363,974.64


61、营业收入和营业成本

                                                                                                                        单位: 元

                                           本期发生额                                          上期发生额
           项目
                                  收入                    成本                      收入                         成本

主营业务                         535,730,622.76          363,784,826.21             434,415,476.38               288,031,689.92

其他业务                           2,112,275.32            1,491,192.55                  1,035,022.89               658,639.81




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合计                       537,842,898.08     365,276,018.76             435,450,499.27       288,690,329.73


62、营业税金及附加

                                                                                                      单位: 元

                 项目                       本期发生额                               上期发生额

营业税                                                         590.24

城市维护建设税                                            1,746,095.87                             1,629,273.44

教育费附加                                                 758,855.35                               698,260.05

地方教育附加                                               505,903.55                               465,506.70

合计                                                      3,011,445.01                             2,793,040.19


63、销售费用

                                                                                                      单位: 元

                 项目                       本期发生额                               上期发生额

差旅办公费                                                1,482,082.80                             1,702,285.47

运输费                                                    2,172,653.77                             1,653,401.16

职工薪酬                                                  2,409,130.98                             2,011,052.22

佣金                                                       310,497.50

广告费                                                    1,613,113.97                              671,351.44

折旧费                                                      23,642.35                                22,520.18

其   他                                                    398,716.13                               138,763.72

合计                                                      8,409,837.50                             6,199,374.19


64、管理费用

                                                                                                      单位: 元

                 项目                       本期发生额                               上期发生额

研究开发费用                                             28,358,365.56                            15,990,130.85

职工薪酬                                                 20,500,193.46                            15,345,848.36

公司经费                                                  5,148,003.30                             6,254,858.35

以股份支付换取的职工服务

长期资产摊销                                              2,633,401.42                             1,137,970.89

中介及咨询服务费                                          4,951,869.69                             2,640,378.22

各项地方税费                                              1,596,918.12                             1,022,492.29

业务招待费                                                 537,634.23                               429,229.16


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其   他                                                        2,370,418.18                         54,733.70

合计                                                          66,096,803.96                      42,875,641.82


65、财务费用

                                                                                                     单位: 元

                    项目                         本期发生额                         上期发生额

利息支出                                                       6,615,236.12                         51,238.61

利息收入                                                        -627,572.04                      -2,200,074.14

汇兑净损益                                                      -144,406.77                        352,024.12

金融机构手续费                                                   745,133.21                        255,753.34

合计                                                           6,588,390.52                      -1,541,058.07


66、资产减值损失

                                                                                                     单位: 元

                    项目                         本期发生额                         上期发生额

一、坏账损失                                                   4,167,532.95                       4,289,075.34

合计                                                           4,167,532.95                       4,289,075.34


67、公允价值变动收益

                                                                                                     单位: 元

       产生公允价值变动收益的来源                本期发生额                         上期发生额




68、投资收益

                                                                                                     单位: 元

                     项目                           本期发生额                       上期发生额

权益法核算的长期股权投资收益                                      9,450,126.23

银行理财产品收益                                                                                      1,150.69

合计                                                              9,450,126.23                        1,150.69




69、营业外收入

                                                                                                     单位: 元

             项目                   本期发生额                   上期发生额      计入当期非经常性损益的金


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                                                                                             额

非流动资产处置利得合计                   49,581.61                                                  49,581.61

其中:固定资产处置利得                49,581.61                                                     49,581.61

政府补助                           4,025,612.18                 6,410,775.42                      4,025,612.18

其他                                 100,829.04                  165,106.81                        100,829.04

合计                               4,176,022.83                 6,575,882.23                      4,176,022.83

计入当期损益的政府补助:
                                                                                                    单位: 元

           补助项目        本期发生金额                上期发生金额               与资产相关/与收益相关

递延收益分摊转入                   2,353,023.80                 2,250,375.42 与资产相关

税费返还                             944,790.00                                 与收益相关

工业项目转型升级相关补助
                                                                 215,900.00 与收益相关
经费

科技专利补助款                        70,000.00                  100,000.00 与收益相关

科技项目补助资金                      27,700.00                  775,000.00 与收益相关

新产品、新技术等财政奖励             450,400.00

鹰潭工业园区奖励资金                  60,000.00                 3,069,500.00 与收益相关

上市奖励                             119,698.38

合计                               4,025,612.18                 6,410,775.42                 --


70、营业外支出

                                                                                                    单位: 元

                                                                                计入当期非经常性损益的金
             项目           本期发生额                  上期发生额
                                                                                             额

非流动资产处置损失合计               119,661.46                                                    119,661.46

其中:固定资产处置损失               119,661.46                                                    119,661.46

地方水利建设基金                     542,592.51                  509,118.56                        542,592.51

滞纳金

罚款支出                              12,873.85                      1,450.00                       12,873.85

防洪保安基金                          75,278.68                   63,945.39                         75,278.68

副食品价格调节基金                    62,732.23                   53,287.82                         62,732.23

其   他                              106,778.05                       180.67                       106,778.05

合计                                 919,916.78                  627,982.44                        919,916.78




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71、所得税费用

(1)所得税费用表

                                                                                            单位: 元

                 项目                 本期发生额                           上期发生额

当期所得税费用                                     13,347,143.70                        15,289,042.07

递延所得税费用                                       -770,737.87                          -849,164.44

合计                                               12,576,405.83                        14,439,877.63


(2)会计利润与所得税费用调整过程

                                                                                            单位: 元

                        项目                                       本期发生额

利润总额                                                                                96,999,101.66

所得税费用                                                                              12,576,405.83


72、其他综合收益

详见附注。


73、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                            单位: 元

                 项目                 本期发生额                           上期发生额

收到的存款利息收入                                   221,322.42                          2,200,074.14

收到各项与收益相关的政府补助                        2,204,488.38                         4,160,400.00

收回保证金                                           136,700.00                          2,182,000.00

收回备用金                                            61,141.32                           728,972.05

其   他                                              938,783.94                         15,264,786.91

合计                                                3,562,436.06                        24,536,233.10


(2)支付的其他与经营活动有关的现金

                                                                                            单位: 元

                 项目                 本期发生额                           上期发生额

管理费用中的付现支出                                2,858,744.30                         8,107,167.78



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销售费用中的付现支出                                1,942,908.13                       1,680,638.97

支付保证金                                            94,000.00                         330,000.00

汇兑损失付现支出                                     247,378.61                        1,077,351.22

支付备用金                                           261,377.73                        2,476,893.59

其他                                                1,262,948.76                       2,541,864.06

合计                                                6,667,357.53                      16,213,915.62


(3)收到的其他与投资活动有关的现金

                                                                                          单位: 元

               项目                   本期发生额                         上期发生额

收到与资产相关的政府补助                            5,800,000.00                       3,550,000.00

收回理财产品本金及收益                              6,000,000.00

合计                                               11,800,000.00                       3,550,000.00


(4)支付的其他与投资活动有关的现金

                                                                                          单位: 元

               项目                   本期发生额                         上期发生额

支付理财产品本金                                    8,000,000.00

合计                                                8,000,000.00


(5)收到的其他与筹资活动有关的现金

                                                                                          单位: 元

               项目                   本期发生额                         上期发生额

代收权益分派税款                                                                       1,317,407.60

代收股利税款                                                                            230,347.30

合计                                                                                   1,547,754.90


(6)支付的其他与筹资活动有关的现金

                                                                                          单位: 元

               项目                   本期发生额                         上期发生额

回购职工所持有的限制性股票                         13,791,600.00                      16,556,200.00

支付收购控股子公司少数股权的款项                    6,542,400.00                      14,380,000.00

合计                                               20,334,000.00                      30,936,200.00




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74、现金流量表补充资料

(1)现金流量表补充资料

                                                                                                  单位: 元

                 补充资料                  本期金额                               上期金额

1.将净利润调节为经营活动现金流量:           --                                     --

净利润                                                 84,422,695.83                          83,653,268.92

加:资产减值准备                                        4,167,532.95                            4,289,075.34

固定资产折旧、油气资产折耗、生产性生
                                                       42,950,525.30                          34,525,951.44
物资产折旧

无形资产摊销                                            2,576,654.18                            1,081,007.34

长期待摊费用摊销                                         120,475.28                              485,938.98

处置固定资产、无形资产和其他长期资产
                                                                                                  -32,106.81
的损失(收益以“-”号填列)

财务费用(收益以“-”号填列)                          1,563,506.51                            -702,519.94

投资损失(收益以“-”号填列)                         -9,450,126.23

递延所得税资产减少(增加以“-”号填列)                  -13,686.38                            -819,561.80

存货的减少(增加以“-”号填列)                        9,959,284.98                          -35,873,327.45

经营性应收项目的减少(增加以“-”号填
                                                      -82,092,877.81                         -105,369,295.26
列)

经营性应付项目的增加(减少以“-”号填
                                                       19,194,755.22                          44,935,909.55
列)

经营活动产生的现金流量净额                             73,398,739.83                          26,174,340.31

2.不涉及现金收支的重大投资和筹资活
                                              --                                     --
动:

3.现金及现金等价物净变动情况:               --                                     --

现金的期末余额                                         97,304,663.60                          77,100,493.57

减:现金的期初余额                                     75,954,723.08                         266,288,208.25

现金及现金等价物净增加额                               21,349,940.52                         -189,187,714.68


(2)本期支付的取得子公司的现金净额

                                                                                                  单位: 元

                                                                           金额

其中:                                                                      --

其中:                                                                      --



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其中:                                                                                --




(3)本期收到的处置子公司的现金净额

                                                                                                            单位: 元

                                                                                     金额

其中:                                                                                --

其中:                                                                                --

其中:                                                                                --




(4)现金和现金等价物的构成

                                                                                                            单位: 元

                 项目                               期末余额                                 期初余额

一、现金                                                        97,304,663.60                           75,954,723.08

其中:库存现金                                                    174,882.73                              340,828.02

      可随时用于支付的银行存款                                  97,129,780.87                           75,613,895.06

三、期末现金及现金等价物余额                                    97,304,663.60                           75,954,723.08




(5)现金流量表补充资料的说明

     不属于现金及现金等价物的货币资金情况的说明:
     2015年1-6月现金流量表中现金期初数为75,954,723.08元,2015年6月30日资产负债表中货币资金期初数为76,454,723.08
元,差额500,000.00元,系现金流量表现金期初数扣除了不符合现金及现金等价物标准的无期结售汇保证金500,000.00元。




75、所有者权益变动表项目注释

说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:



76、所有权或使用权受到限制的资产

                                                                                                            单位: 元

                 项目                            期末账面价值                                受限原因

应收票据                                                        17,564,225.99 质押

固定资产                                                         4,978,063.66 银行融资抵押


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无形资产                                                            1,329,143.56 银行融资抵押

合计                                                               23,871,433.21                   --


77、外币货币性项目

(1)外币货币性项目

                                                                                                              单位: 元

              项目                期末外币余额                        折算汇率                  期末折算人民币余额

货币资金                               --                                 --                              36,553,313.34

其中:美元                               &n