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2019年11月16日 星期六

中鲁B(200992)公告正文

中 鲁B:2017年年度审计报告

公告日期:2018-03-08

  山东省中鲁远洋渔业股份有限公司


        审 计 报 告
      大信审字[2018]第 3-00026 号




大信会计师事务所(特殊普通合伙)
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
               大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82330558
               北京市海淀区知春路 1 号 15/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
               学院国际大厦 15 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
               邮编 100083             Beijing,China,100083




                                   审         计        报         告

                                                                           大信审字[2018]第 3-00026 号



山东省中鲁远洋渔业股份有限公司全体股东:

       一、审计意见
    我们审计了山东省中鲁远洋渔业股份有限公司(以下简称“贵公司”)的财务报表,包

括 2017 年 12 月 31 日的合并及母公司资产负债表,2017 年度的合并及母公司利润表、合并及

母公司现金流量表、合并及母公司股东权益变动表,以及财务报表附注。

    我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了

贵公司 2017 年 12 月 31 日的合并及母公司财务状况以及 2017 年度的合并及母公司经营成果

和现金流量。



    二、形成审计意见的基础
    我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的“注册会计师对

财务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职

业道德守则,我们独立于贵公司,并履行了职业道德方面的其他责任。

    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。



    三、关键审计事项
    关键审计事项是我们根据职业判断,认为对本期财务报表审计最为重要的事项。这些事

项的应对以对财务报表整体进行审计并形成审计意见为背景,我们不对这些事项单独发表意

见。

    (一)船只的存在、计价分摊和减值测试

    1、事项描述




                                                   - 1 -
               大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82330558
               北京市海淀区知春路 1 号 15/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
               学院国际大厦 15 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
               邮编 100083             Beijing,China,100083




    船只固定资产的披露参见“附注三(十四)固定资产”和“附注五(九)固定资产情况”。

贵公司 2017 年末的固定资产账面价值 52,597.53 万元,占 2017 年末合并资产总额的 49.36%,

占 2017 年末合并非流动资产总额的 91.40%,其中,船只及网具占固定资产账面价值的 77.02%。

2017 年公司购置了 5 艘围网船只,新增固定资产原值 14,077.54 万元。新购置的围网船只都

是从其他国家购买的旧船,管理层需要根据船只的具体船况对每艘船的折旧年限和残值率及

其所属资产组的预计未来现金流量等做出重大会计估计和判断。因此,我们将船只的存在、

计价分摊和减值测试作为关键审计事项。

    2、审计应对

    (1)对于无法实地盘点的船只及网具等固定资产,通过不同时间登录农业部远洋渔业监

测系统检查相关船只的卫星定位,确定船只所在区域及航行情况;

    (2)检查船只的所有权证书和文件;

    (3)对于本期新增的船只检查相关的审批手续、购置合同、资金支付单据等是否完备,

会计处理是否正确;

    (4)检查折旧政策和方法是否符合企业会计准则规定,是否保持一贯性,对船只的折旧

计提进行重新测算;

    (5)与管理层进行沟通,获取管理层做出会计估计的文件,在参考行业惯例数据的基础

上,评估管理层对新增船只折旧年限和残值率等会计估计的确定是否合理;

    (6)评价船只是否存在减值迹象,及存在减值迹象时评估船只减值准备计提的合理性。

    (二)围网捕捞销售收入确认

    1、事项描述

    围网捕捞销售收入确认原则及相关披露参见“附注三(二十一)收入”和“附注五(三

十)营业收入和营业成本”。贵公司围网渔货对外销售,以双方签订的销售合同及决值表(结

算单)为依据,确认货权变更。贵公司根据销售合同、决值表(结算单)确认销售收入。2017

年贵公司围网渔船的作业时间和作业船只数量增加,围网金枪鱼捕捞销售收入由 2016 年的

518.02 万元增长至 2017 年的 10,134.87 万元,增长幅度较大,同时相关鱼货的流转全部在海




                                                   - 2 -
               大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82330558
               北京市海淀区知春路 1 号 15/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
               学院国际大厦 15 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
               邮编 100083             Beijing,China,100083




外完成,其销售收入确认的金额是否准确、是否在恰当的财务报表期间入账可能存在潜在错

报。因此,我们将围网捕捞销售收入确认为关键审计事项。

    2、审计应对

    (1)与管理层访谈了解围网捕捞的业务流程,评价与鱼货捕捞和鱼货收入确认相关的关

键内部控制的设计和运行的有效性;

    (2)根据销售合同约定及鱼货流转的实际情况,评价贵公司围网捕捞收入确认政策是否

符合企业会计准则的要求;

    (3)检查围网捕捞的作业船只数量、全年作业天数、主要作业海域、燃油耗用等关键作

业指标,同时参考围网捕捞的历史捕捞量和销售量,分析判断本年度实现捕捞量和销售数量

的可能性和合理性。

    (4)抽样检查了报告期内收入确认的相关支持性文件,包括销售合同、货运提单、决值

表(结算单)等,同时检查了销售收入的回款情况,及执行了函证程序。

    (5)针对不同客户评估鱼货的海上运输周期,根据提单信息和运输周期评估销售收入是

否确认在恰当的会计期间;检查资产负债表日前后确认的销售收入与决值表(结算单)等文

件,判断是否存在跨期确认收入的情况。



    四、其他信息
    贵公司管理层(以下简称管理层)对其他信息负责。其他信息包括贵公司 2017 年年度报

告中涵盖的信息,但不包括财务报表和我们的审计报告。

    我们对财务报表发表的审计意见并不涵盖其他信息,我们也不对其他信息发表任何形式

的鉴证结论。

    结合我们对财务报表的审计,我们的责任是阅读其他信息,在此过程中,考虑其他信息

是否与财务报表或我们在审计过程中了解到的情况存在重大不一致或者似乎存在重大错报。

    基于我们已执行的工作,如果我们确定其他信息存在重大错报,我们应当报告该事实。

在这方面,我们无任何事项需要报告。




                                                   - 3 -
              大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82330558
              北京市海淀区知春路 1 号 15/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
              学院国际大厦 15 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
              邮编 100083             Beijing,China,100083



    五、管理层和治理层对财务报表的责任
   管理层负责按照企业会计准则的规定编制财务报表,使其实现公允反映,并设计、执行

和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。

   在编制财务报表时,管理层负责评估贵公司的持续经营能力,披露与持续经营相关的事

项(如适用),并运用持续经营假设,除非管理层计划清算贵公司、终止运营或别无其他现

实的选择。

    治理层负责监督贵公司的财务报告过程。



    六、注册会计师对财务报表审计的责任
    我们的目标是对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证,

并出具包含审计意见的审计报告。合理保证是高水平的保证,但并不能保证按照审计准则执

行的审计在某一重大错报存在时总能发现。错报可能由于舞弊或错误导致,如果合理预期错

报单独或汇总起来可能影响财务报表使用者依据财务报表作出的经济决策,则通常认为错报

是重大的。

    在按照审计准则执行审计工作的过程中,我们运用职业判断,并保持职业怀疑。同时,

我们也执行以下工作:

    (一)识别和评估由于舞弊或错误导致的财务报表重大错报风险,设计和实施审计程序

以应对这些风险,并获取充分、适当的审计证据,作为发表审计意见的基础。由于舞弊可能

涉及串通、伪造、故意遗漏、虚假陈述或凌驾于内部控制之上,未能发现由于舞弊导致的重

大错报的风险高于未能发现由于错误导致的重大错报的风险。

    (二)了解与审计相关的内部控制,以设计恰当的审计程序。

    (三)评价管理层选用会计政策的恰当性和作出会计估计及相关披露的合理性。

    (四)对管理层使用持续经营假设的恰当性得出结论。同时,根据获取的审计证据,就

可能导致对贵公司持续经营能力产生重大疑虑的事项或情况是否存在重大不确定性得出结论。

如果我们得出结论认为存在重大不确定性,审计准则要求我们在审计报告中提请报表使用者

注意财务报表中的相关披露;如果披露不充分,我们应当发表非无保留意见。我们的结论基



                                                  - 4 -
              大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82330558
              北京市海淀区知春路 1 号 15/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
              学院国际大厦 15 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
              邮编 100083             Beijing,China,100083




于截至审计报告日可获得的信息。然而,未来的事项或情况可能导致贵公司不能持续经营。

    (五)评价财务报表的总体列报、结构和内容(包括披露),并评价财务报表是否公允

反映相关交易和事项。

   (六)就贵公司中实体或业务活动的财务信息获取充分、恰当的审计证据,以对财务报

表发表审计意见。我们负责指导、监督和执行集团审计,并对审计意见承担全部责任。

   我们与治理层就计划的审计范围、时间安排和重大审计发现等事项进行沟通,包括沟通

我们在审计中识别出的值得关注的内部控制缺陷。

   我们还就遵守与独立性相关的职业道德要求向治理层提供声明,并与治理层沟通可能被

合理认为影响我们独立性的所有关系和其他事项,以及相关的防范措施(如适用)。

    从与治理层沟通过的事项中,我们确定哪些事项对本期财务报表审计最为重要,因而构

成关键审计事项。我们在审计报告中描述这些事项,除非法律法规禁止公开披露这些事项,

或在极少数情形下,如果合理预期在审计报告中沟通某事项造成的负面后果超过在公众利益

方面产生的益处,我们确定不应在审计报告中沟通该事项。




    大信会计师事务所(特殊普通合伙)                            中国注册会计师:陈修俭

                                                                (项目合伙人)



            中 国    北 京                                      中国注册会计师:张利法




                                                                                       二○一八年三月六日




                                                  - 5 -
                                          合并资产负债表
编制单位:山东省中鲁远洋渔业股份有限公司              2017 年 12 月 31 日                      单位:人民币元

                     项          目                      附注               期末余额            期初余额

流动资产:
  货币资金                                            五、(一)            147,489,843.54     129,521,203.29
  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
  应收账款                                            五、(二)            38,792,912.89       42,679,066.65
  预付款项                                            五、(三)            18,573,111.58        7,787,603.40
  应收利息
  应收股利
  其他应收款                                          五、(四)            11,305,713.11        9,384,672.16
  存货                                                五、(五)            243,744,590.07     154,636,414.05
  持有待售资产
  一年内到期的非流动资产
  其他流动资产                                        五、(六)            30,081,962.56       23,748,949.31
                     流动资产合计                                           489,988,133.75     367,757,908.86
非流动资产:
  可供出售金融资产                                    五、(七)
  持有至到期投资
  长期应收款
  长期股权投资
  投资性房地产                                        五、(八)            31,694,375.13       32,338,392.18
  固定资产                                            五、(九)            525,975,263.88     415,683,489.86
  在建工程                                            五、(十)                                 4,066,989.68
  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                                            五、(十一)          13,495,947.76       13,107,393.57
  开发支出
  商誉
  长期待摊费用                                        五、(十二)             516,181.25
  递延所得税资产                                      五、(十三)             286,696.05
  其他非流动资产                                      五、(十四)            3,527,165.98       2,285,524.92
                   非流动资产合计                                           575,495,630.05     467,481,790.21
                          资产总计                                      1,065,483,763.80       835,239,699.07

法定代表人:卢连兴                    主管会计工作负责人: 赵民坤              会计机构负责人:雷立新




                                                      - 6 -
                                  合并资产负债表(续)
编制单位:山东省中鲁远洋渔业股份有限公司            2017 年 12 月 31 日                      单位:人民币元
                    项         目                         附注             期末余额             期初余额
流动负债:
  短期借款                                          五、(十五)          176,394,931.62       54,961,454.59
  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
  应付账款                                          五、(十六)           65,204,257.98       59,173,732.88
  预收款项                                          五、(十七)           19,875,122.76       19,940,900.11
  应付职工薪酬                                      五、(十八)           42,854,174.79       30,612,403.76
  应交税费                                          五、(十九)             3,378,698.19       1,344,879.85
  应付利息                                          五、(二十)               360,208.32          86,747.10
  应付股利
  其他应付款                                        五、(二十一)           6,175,352.76       5,221,040.82
  持有待售负债
  一年内到期的非流动负债                            五、(二十二)             866,585.48         866,585.48
  其他流动负债
                    流动负债合计                                          315,109,331.90     172,207,744.59
非流动负债:
  长期借款
  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                                  五、(二十三)           1,577,667.63       1,699,751.84
  专项应付款
  预计负债
  递延收益                                          五、(二十四)           9,705,869.14      10,572,454.62
  递延所得税负债
  其他非流动负债
                   非流动负债合计                                          11,283,536.77       12,272,206.46
                       负债合计                                           326,392,868.67     184,479,951.05
股东权益:
  股本                                              五、(二十五)        266,071,320.00     266,071,320.00
  其他权益工具
  其中:优先股
        永续债
  资本公积                                          五、(二十六)        279,998,206.82     279,998,206.82
  减:库存股
  其他综合收益                                      五、(二十七)         -6,075,014.12         -665,059.07
  专项储备
  盈余公积                                          五、(二十八)         21,908,064.19       21,908,064.19
  未分配利润                                        五、(二十九)        141,867,217.06       50,349,731.78
            归属于母公司所有者权益合计                                    703,769,793.95     617,662,263.72
  少数股东权益                                                             35,321,101.18       33,097,484.30
            所有者权益(或股东权益)合计                                  739,090,895.13     650,759,748.02
       负债和所有者权益(或股东权益)总计                               1,065,483,763.80     835,239,699.07
法定代表人:卢连兴                  主管会计工作负责人: 赵民坤              会计机构负责人:雷立新




                                                     - 7 -
                                          母公司资产负债表
编制单位:山东省中鲁远洋渔业股份有限公司               2017 年 12 月 31 日                       单位:人民币元
                   项              目                     附注                期末余额            期初余额
流动资产:
  货币资金                                                                   48,034,853.41        43,007,956.89
  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
  应收账款                                             十三、(一)            8,484,060.27       13,062,916.00
  预付款项                                                                     2,760,665.71          734,980.49
  应收利息
  应收股利
  其他应收款                                           十三、(二)          64,689,774.99        39,910,882.35
  存货                                                                       49,373,616.72        35,431,052.28
  持有待售资产
  一年内到期的非流动资产                                                       1,016,912.35          848,434.74
  其他流动资产
                    流动资产合计                                             174,359,883.45      132,996,222.75
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                                                                   5,397,947.02        6,078,056.38
  长期股权投资                                         十三、(三)          204,189,455.23      204,189,455.23
  投资性房地产                                                               31,694,375.13        32,338,392.18
  固定资产                                                                   76,550,539.61        89,752,865.40
  在建工程
  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                                                                      525,800.21               22,566.74
  开发支出
  商誉
  长期待摊费用                                                                  516,181.25
  递延所得税资产
  其他非流动资产                                                                196,581.20           285,524.92
                   非流动资产合计                                            319,070,879.65      332,666,860.85
                        资产总计                                             493,430,763.10      465,663,083.60
法定代表人:卢连兴                      主管会计工作负责人: 赵民坤               会计机构负责人:雷立新




                                                        - 8 -
                                母公司资产负债表(续)
编制单位:山东省中鲁远洋渔业股份有限公司               2017 年 12 月 31 日                 单位:人民币元
                     项       目                       附注           期末余额              期初余额
流动负债:
  短期借款
  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
  应付账款                                                            14,290,700.38         10,161,960.89
  预收款项                                                             3,883,689.36          2,530,163.00
  应付职工薪酬                                                        22,130,930.92         15,154,703.75
  应交税费                                                               278,991.52            242,626.86
  应付利息
  应付股利
  其他应付款                                                          67,530,200.11         81,881,163.31
  持有待售负债
  一年内到期的非流动负债
  其他流动负债
                      流动负债合计                                   108,114,512.29        109,970,617.81
非流动负债:
  长期借款
  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                                                      1,127,604.68         1,188,790.98
  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
                    非流动负债合计                                     1,127,604.68          1,188,790.98
                        负债合计                                     109,242,116.97        111,159,408.79
股东权益:
  股本                                                               266,071,320.00        266,071,320.00
  其他权益工具
  其中:优先股
        永续债
  资本公积                                                           279,115,900.17        279,115,900.17
  减:库存股
  其他综合收益
  专项储备
  盈余公积                                                            19,184,672.34         19,184,672.34
  未分配利润                                                        -180,183,246.38       -209,868,217.70
              所有者权益(或股东权益)合计                           384,188,646.13        354,503,674.81
          负债和所有者权益(或股东权益)总计                         493,430,763.10        465,663,083.60
法定代表人:卢连兴                 主管会计工作负责人: 赵民坤            会计机构负责人:雷立新




                                                   - 9 -
                                           合 并 利 润 表
编制单位:山东省中鲁远洋渔业股份有限公司               2017 年度                           单位:人民币元
                 项                目                        附注        本期发生额         上期发生额
一、营业收入                                           五、(三十)     924,116,785.80     845,877,519.52
    减:营业成本                                       五、(三十)     760,114,055.67     769,925,445.84
        税金及附加                                     五、(三十一)      2,893,283.05       2,525,544.74
        销售费用                                       五、(三十二)    14,174,043.49        6,016,283.26
        管理费用                                       五、(三十三)    56,525,982.12      57,369,652.49
        财务费用                                       五、(三十四)    16,828,357.12      -6,330,453.36
        资产减值损失                                   五、(三十五)      5,781,049.23       3,236,092.07
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)
          其中:对联营企业和合营企业的投资收益
        资产处置收益(损失以“-”号填列)             五、(三十六)       422,100.74       2,552,387.02
        其他收益                                       五、(三十七)    26,760,985.48
二、营业利润(亏损以“-”号填列)                                       94,983,101.34      15,687,341.50
    加:营业外收入                                     五、(三十八)     3,228,686.87      43,838,443.79
    减:营业外支出                                     五、(三十九)       311,946.57         677,615.31
三、利润总额(亏损总额以“-”号填列)                                   97,899,841.64      58,848,169.98
    减:所得税费用                                     五、(四十)       2,744,853.05       1,207,900.13
四、净利润(净亏损以“-”号填列)                                       95,154,988.59      57,640,269.85
  归属于母公司所有者的净利润                                             91,517,485.28      52,585,070.74
  少数股东损益                                                            3,637,503.31       5,055,199.11
  持续经营净利润                                                         95,154,988.59      57,640,269.85
  终止经营净利润
五、其他综合收益的税后净额                                                -6,823,841.48        -631,029.81
归属母公司所有者的其他综合收益的税后净额                                  -5,409,955.05        -631,029.81
(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                                    -5,409,955.05        -631,029.81
1.权益法核算的在被投资单位以后将重分类进损益的其他综
合收益中所享有的份额
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                                                    -5,409,955.05        -631,029.81
6.其他
归属于少数股东的其他综合收益的税后净额                                    -1,413,886.43
六、综合收益总额                                                          88,331,147.11      57,009,240.04
归属于母公司所有者的综合收益总额                                          86,107,530.23      51,954,040.93
归属于少数股东的综合收益总额                                               2,223,616.88       5,055,199.11
七、每股收益
(一)基本每股收益                                                                 0.34               0.20
(二)稀释每股收益                                                                 0.34               0.20
                                                                                                             法
                                                                                                             定
法定代表人:卢连兴                      主管会计工作负责人: 赵民坤          会计机构负责人:雷立新
                                                                                                             代
                                                                                                             表
                                                       - 10 -
                                                                                                  人:
                                                                                                  卢
                                                                                                  连
                                                                                                  兴
                                                                                                  主
                                                                                                  管
                                                                                                  会
                                                                                                  计
                                                                                                  工
                                                                                                  作
                                                                                                  负
                                                                                                  责
                                                                                                  人:
                                                                                                  赵
                                                                                                  民
                                                                                                  坤
                                                                                                  会
                                                                                                  计
                                                                                                  机
                                                                                                  构
                                                                                                  负
                                                                                                  责
                                                                                                  人:
                                                                                                  雷
                                                                                                  立
                                                                                                  新




                                           母公司利润表
编制单位:山东省中鲁远洋渔业股份有限公司         2017 年度                       单位:人民币元

               项             目                    附注        本期发生额       上期发生额
一、营业收入                                     十三、(四)   144,277,906.55   70,580,279.73
    减:营业成本                                 十三、(四)    91,872,006.62   64,033,624.56
        税金及附加                                                  679,940.56      576,726.24
        销售费用                                                  8,609,358.81      437,044.09
        管理费用                                                 28,179,715.55   39,535,683.20
        财务费用                                                  1,449,077.72     -953,222.95
        资产减值损失                                                508,778.67      899,373.68
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)
          其中:对联营企业和合营企业的投资收益
        资产处置收益(损失以“-”号填列)                          413,354.51
        其他收益                                                 13,552,100.00
二、营业利润(亏损以“-”号填列)                               26,944,483.13   -33,948,949.09

                                                 - 11 -
    加:营业外收入                                                        3,010,737.38        23,576,885.98
    减:营业外支出                                                           270,249.19              7,516.91
三、利润总额(亏损总额以“-”号填列)                                   29,684,971.32       -10,379,580.02
    减:所得税费用
四、净利润(净亏损以“-”号填列)                                       29,684,971.32       -10,379,580.02
    持续经营净利润                                                       29,684,971.32       -10,379,580.02
    终止经营净利润
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.权益法核算的在被投资单位以后将重分类进损益的其他综
合收益中所享有的份额
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
六、综合收益总额                                                           29,684,971.32      -10,379,580.02
七、每股收益
(一)基本每股收益
(二)稀释每股收益
法定代表人:卢连兴                       主管会计工作负责人: 赵民坤          会计机构负责人:雷立新




                                             合并现金流量表
编制单位:山东省中鲁远洋渔业股份有限公司               2017 年度                            单位:人民币元
                     项        目                          附注          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                                            937,924,177.76      849,958,354.36
  收到的税费返还                                                           60,397,864.61       48,100,549.00
  收到其他与经营活动有关的现金                         五、(四十一)      33,096,388.68       47,554,484.08
                  经营活动现金流入小计                                  1,031,418,431.05      945,613,387.44
  购买商品、接受劳务支付的现金                                            803,413,479.45      710,308,874.30
  支付给职工以及为职工支付的现金                                          122,484,248.87      110,895,303.01
  支付的各项税费                                                            5,930,500.68        8,766,120.05
  支付其他与经营活动有关的现金                         五、(四十一)      36,384,307.56       28,207,366.89
                  经营活动现金流出小计                                    968,212,536.56      858,177,664.25
               经营活动产生的现金流量净额                                  63,205,894.49       87,435,723.19
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

                                                        - 12 -
  处置固定资产、无形资产和其他长期资产收回的现金净额                           703,494.70        5,282,538.12
  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                         五、(四十一)                              648,268.69
               投资活动现金流入小计                                            703,494.70        5,930,806.81
  购建固定资产、无形资产和其他长期资产支付的现金                           149,566,249.27       32,045,019.74
  投资支付的现金
  取得子公司及其他营业单位支付的现金净额
  支付其他与投资活动有关的现金
               投资活动现金流出小计                                        149,566,249.27       32,045,019.74
            投资活动产生的现金流量净额                                    -148,862,754.57      -26,114,212.93
三、筹资活动产生的现金流量:
  吸收投资收到的现金
  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                                                       216,117,252.93       69,109,844.43
  收到其他与筹资活动有关的现金
               筹资活动现金流入小计                                        216,117,252.93       69,109,844.43
  偿还债务支付的现金                                                        94,579,750.06       62,359,333.28
  分配股利、利润或偿付利息支付的现金                                         7,911,683.02        3,883,910.98
  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                         五、(四十一)                           14,630,000.00
               筹资活动现金流出小计                                        102,491,433.08       80,873,244.26
            筹资活动产生的现金流量净额                                     113,625,819.85      -11,763,399.83
四、汇率变动对现金及现金等价物的影响                                        -9,639,269.73        7,715,181.35
五、现金及现金等价物净增加额                                                18,329,690.04       57,273,291.78
加:期初现金及现金等价物余额                                               128,737,661.78       71,464,370.00
六、期末现金及现金等价物余额                                               147,067,351.82      128,737,661.78
法定代表人:卢连兴                      主管会计工作负责人: 赵民坤            会计机构负责人:雷立新

                                           母公司现金流量表
编制单位:山东省中鲁远洋渔业股份有限公司                   2017 年度                         单位:人民币元

                       项          目                      附注         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                                           141,631,041.41         55,717,739.89
  收到的税费返还
  收到其他与经营活动有关的现金                                            17,853,926.89         39,215,516.79
                   经营活动现金流入小计                                  159,484,968.30         94,933,256.68
  购买商品、接受劳务支付的现金                                            70,513,904.42         46,522,451.03
  支付给职工以及为职工支付的现金                                          32,792,031.58         25,152,151.66
  支付的各项税费                                                             754,683.14          3,323,847.61
  支付其他与经营活动有关的现金                                            17,176,220.60         14,803,988.31
                   经营活动现金流出小计                                  121,236,839.74         89,802,438.61
               经营活动产生的现金流量净额                                 38,248,128.56          5,130,818.07
二、投资活动产生的现金流量:
  收回投资收到的现金

                                                        - 13 -
  取得投资收益收到的现金
  处置固定资产、无形资产和其他长期资产收回的现金净额                    548,468.64
  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                                                                648,268.69
                   投资活动现金流入小计                                 548,468.64            648,268.69
  购建固定资产、无形资产和其他长期资产支付的现金                      1,465,010.50         16,105,162.79
  投资支付的现金
  取得子公司及其他营业单位支付的现金净额
  支付其他与投资活动有关的现金                                       14,482,617.25
                   投资活动现金流出小计                              15,947,627.75         16,105,162.79
               投资活动产生的现金流量净额                           -15,399,159.11        -15,456,894.10
三、筹资活动产生的现金流量:
  吸收投资收到的现金
  取得借款收到的现金
  收到其他与筹资活动有关的现金                                        7,000,000.00         14,000,000.00
                   筹资活动现金流入小计                               7,000,000.00         14,000,000.00
  偿还债务支付的现金                                                                        1,900,000.00
  分配股利、利润或偿付利息支付的现金                                                          250,237.72
  支付其他与筹资活动有关的现金                                       24,500,000.00
                   筹资活动现金流出小计                              24,500,000.00          2,150,237.72
               筹资活动产生的现金流量净额                           -17,500,000.00         11,849,762.28
四、汇率变动对现金及现金等价物的影响                                   -322,072.93            871,415.47
五、现金及现金等价物净增加额                                          5,026,896.52          2,395,101.72
加:期初现金及现金等价物余额                                         43,007,956.89         40,612,855.17
六、期末现金及现金等价物余额                                         48,034,853.41         43,007,956.89

法定代表人:卢连兴                     主管会计工作负责人: 赵民坤        会计机构负责人:雷立新




                                                       - 14 -
                                                                           合并股东权益变动表
编制单位:山东省中鲁远洋渔业股份有限公司                                            2017 年度                                                                                        单位:人民币元
                                                                                                                  本    期
                                                                                       归属于母公司股东权益
                                                      其他权益工
         项            目                                                                                    专
                                                          具                        减:                                                                                                   股东
                                                                                                             项                                                      少数股东权益
                                         股本         优 永          资本公积       库存     其他综合收益              盈余公积     未分配利润          小计                             权益合计
                                                              其                                             储
                                                      先 续                           股
                                                              他                                             备
                                                      股 债
一、上年期末余额                     266,071,320.00                279,998,206.82             -665,059.07          21,908,064.19    50,349,731.78   617,662,263.72   33,097,484.30     650,759,748.02
  加:会计政策变更
    前期差错更正
    同一控制下企业合并
    其他
二、本年期初余额                     266,071,320.00                279,998,206.82             -665,059.07          21,908,064.19    50,349,731.78   617,662,263.72   33,097,484.30     650,759,748.02
三、本期增减变动金额(减少以“-”
                                                                                             -5,409,955.05                          91,517,485.28    86,107,530.23   2,223,616.88       88,331,147.11
号填列)
  (一)综合收益总额                                                                         -5,409,955.05                          91,517,485.28    86,107,530.23   2,223,616.88       88,331,147.11
  (二)股东投入和减少资本
  1.股东投入的普通股
  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额
  4.其他
  (三)利润分配
  1.提取盈余公积
  2.对股东的分配
  3.其他
  (四)股东权益内部结转
  1.资本公积转增股本
  2.盈余公积转增股本
  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
四、本期期末余额                     266,071,320.00                279,998,206.82            -6,075,014.12         21,908,064.19   141,867,217.06   703,769,793.95   35,321,101.18     739,090,895.13
 法定代表人:卢连兴                                                                  主管会计工作负责人: 赵民坤                                      会计机构负责人:雷立新




                                                                                           - 15 -
                                                                             合并股东权益变动表
编制单位:山东省中鲁远洋渔业股份有限公司                                            2017 年度                                                                                              单位:人民币元
                                                                                                                     上    期
                                                                                         归属于母公司股东权益
                                                      其他权益工
        项             目                                                                                       专
                                                          具                                                                                                                                    股东
                                                                                    减:库存                    项                                                         少数股东权益
                                         股本         优 永          资本公积                   其他综合收益                盈余公积      未分配利润          小计                            权益合计
                                                              其                        股                      储
                                                      先 续
                                                              他                                                备
                                                      股 债
一、上年期末余额                     266,071,320.00                279,998,206.82                 -34,029.26              21,908,064.19   -2,235,338.96   565,708,222.79   28,042,285.19    593,750,507.98
  加:会计政策变更
    前期差错更正
    同一控制下企业合并
    其他
二、本年期初余额                     266,071,320.00                279,998,206.82                 -34,029.26              21,908,064.19   -2,235,338.96   565,708,222.79   28,042,285.19    593,750,507.98
三、本期增减变动金额(减少以“-”
                                                                                                 -631,029.81                              52,585,070.74    51,954,040.93   5,055,199.11      57,009,240.04
号填列)
  (一)综合收益总额                                                                             -631,029.81                              52,585,070.74    51,954,040.93   5,055,199.11      57,009,240.04
  (二)股东投入和减少资本
  1.股东投入的普通股
  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额
  4.其他
  (三)利润分配
  1.提取盈余公积
  2.对股东的分配
  3.其他
  (四)股东权益内部结转
  1.资本公积转增股本
  2.盈余公积转增股本
  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
四、本期期末余额                     266,071,320.00                279,998,206.82                -665,059.07              21,908,064.19   50,349,731.78   617,662,263.72   33,097,484.30    650,759,748.02
 法定代表人: 卢连兴                                                                 主管会计工作负责人: 赵民坤                                           会计机构负责人: 雷立新




                                                                                          - 16 -
                                                              母公司股东权益变动表
编制单位:山东省中鲁远洋渔业股份有限公司                                     2017 年度                                                                 单位:人民币元
                                                                                                    本   期
                                                              其他权益工具
            项            目                                                                  减:库 其他综   专项
                                                 股本         优先 永续 其        资本公积                             盈余公积        未分配利润      股东权益合计
                                                                                              存股 合收益     储备
                                                                股   债 他
一、上年期末余额                             266,071,320.00                  279,115,900.17                          19,184,672.34   -209,868,217.70   354,503,674.81
  加:会计政策变更
    前期差错更正
    其他
二、本年期初余额                             266,071,320.00                  279,115,900.17                          19,184,672.34   -209,868,217.70   354,503,674.81
三、本期增减变动金额(减少以“-”号填列)                                                                                             29,684,971.32    29,684,971.32
  (一)综合收益总额                                                                                                                   29,684,971.32    29,684,971.32
  (二)股东投入和减少资本
  1.股东投入的普通股
  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额
  4.其他
  (三)利润分配
  1.提取盈余公积
  2.对股东的分配
  3.其他
  (四)股东权益内部结转
  1.资本公积转增股本
  2.盈余公积转增股本
  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
四、本期期末余额                             266,071,320.00                  279,115,900.17                          19,184,672.34   -180,183,246.38   384,188,646.13
 法定代表人: 卢连兴                                                          主管会计工作负责人: 赵民坤                             会计机构负责人:雷立新
                                                                         - 17 -
                                                              母公司股东权益变动表
编制单位:山东省中鲁远洋渔业股份有限公司                                    2017 年度                                                                   单位:人民币元
                                                                                                      上   期
                                                              其他权益工
                                                                                                                专
                                                                  具                                  其他
            项            目                                                                 减:库             项
                                                 股本         优               资本公积               综合             盈余公积        未分配利润       股东权益合计
                                                                  永续 其                    存股               储
                                                              先                                      收益
                                                                    债 他                                       备
                                                              股
一、上年期末余额                             266,071,320.00                 279,115,900.17                           19,184,672.34   -199,488,637.68    364,883,254.83
  加:会计政策变更
    前期差错更正
    其他
二、本年期初余额                             266,071,320.00                 279,115,900.17                           19,184,672.34   -199,488,637.68    364,883,254.83
三、本期增减变动金额(减少以“-”号填列)                                                                                            -10,379,580.02    -10,379,580.02
  (一)综合收益总额                                                                                                                  -10,379,580.02    -10,379,580.02
  (二)股东投入和减少资本
  1.股东投入的普通股
  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额
  4.其他
  (三)利润分配
  1.提取盈余公积
  2.对股东的分配
  3.其他
  (四)股东权益内部结转
  1.资本公积转增股本
  2.盈余公积转增股本
  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
四、本期期末余额                             266,071,320.00                 279,115,900.17                           19,184,672.34   -209,868,217.70    354,503,674.81
  法定代表人: 卢连兴                                                       主管会计工作负责人: 赵民坤                               会计机构负责人:   雷立新


                                                                        - 18 -
                                                            山东省中鲁远洋渔业股份有限公司
                                                                                 财务报表附注
                                                         2017 年 1 月 1 日—2017 年 12 月 31 日


                山东省中鲁远洋渔业股份有限公司
                          财务报表附注
                    (除特别注明外,本附注金额单位均为人民币元)



    一、 企业的基本情况
    (一)企业注册地、组织形式和总部地址。

    山东省中鲁远洋渔业股份有限公司(以下简称“公司”或“本公司”) 注册地山东省青

岛市崂山区苗岭路 29 号,系经山东省体改委鲁体改字【1999】第 85 号文批准,于 1999 年 7

月 30 日由山东省水产企业集团总公司为主要发起人以发起方式设立的股份有限公司。2000 年

6 月 26 日,经中国证券监督管理委员会证监发行字【2000】82 号文批准,公司于 2000 年 7

月 24 日公司 B 股在深圳证券交易所挂牌上市交易,股票简称“中鲁 B”,股票代码“200992”。

    公司基本组织架构为:股东大会、董事会、监事会、董事会办公室、人力资源部、计划

财务部、经营管理部、审计部、综合部、纪检监察部。

    (二)企业的业务性质和主要经营活动

    公司所处行业:远洋渔业。

    公司主要产品:金枪鱼及其制品。

    公司经营范围:一般经营项目:水产品加工、销售;批准范围的商品进出口业务;机冰

制造、销售;制冷设备制造、安装、维修;冷冻冷藏;装卸搬运服务;房屋租赁。

    前置许可经营项目:外海、远洋捕捞。

    (三)财务报告的批准报出者和财务报告批准报出日

    本财务报表业经公司董事会于 2018 年 3 月 6 日决议批准报出。

    (四)本年度合并财务报表范围

    截止 2017 年 12 月 31 日,本公司合并报表范围包括 4 个二级公司、4 个三级公司及 1 个

通过经营租赁方式形成控制权的经济实体。

    4 个二级公司:山东省中鲁水产海运有限公司、山东省中鲁远洋(烟台)食品有限公司、HABITAT

INTERNATIONAL CORPORATION、山东中鲁海延远洋渔业有限公司;4 个三级公司:LAIF FISHERIES

COMPANY LIMITED、山东省中鲁远洋冷藏有限公司、AFRICA STAR FISHERIES LIMITED 和 ZHONG GHA

FOODS COMPANY LIMITED;1 个通过经营租赁方式形成控制权的经营实体:YAW ADDO FISHERIES

COMPANY LIMITED。合并范围内主体的情况详见“附注七、在其他主体中的权益披露”。


                                          - 19 -
                                                              山东省中鲁远洋渔业股份有限公司
                                                                                   财务报表附注
                                                           2017 年 1 月 1 日—2017 年 12 月 31 日


       二、 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基础,根据实际发生的交易和事项,按照财

政部颁布的《企业会计准则-基本准则》和具体会计准则等规定(以下合称“企业会计准则”),

并基于以下所述重要会计政策、会计估计进行编制。

       2、持续经营:公司自本报告期末至少 12 个月内具备持续经营能力,无影响持续经营能

力的重大事项。



       三、 重要会计政策和会计估计
       本公司及子公司根据生产经营特点确定具体会计政策和会计估计,主要体现在应收款项

坏账准备的计提方法(附注三、(十))、存货的计价方法(附注三、(十一))、固定资产折旧和

无形资产摊销(附注三、(十四)及附注三、(十七))、收入的确认时点(附注三、(二十一))等。

       遵循企业会计准则的声明

       本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司 2017

年 12 月 31 日的财务状况、2017 年度的经营成果和现金流量等相关信息。

       (一) 会计期间

       本公司会计年度为公历年度,即每年 1 月 1 日起至 12 月 31 日止。

    (二) 营业周期

       本公司以一年 12 个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标

准。

       (三) 记账本位币

    本公司以人民币为记账本位币。

    (四) 企业合并

       1、同一控制下的企业合并

       同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债

务方式作为合并对价的,本公司在合并日按照所取得的被合并方在最终控制方合并财务报表

中的净资产的账面价值的份额作为长期股权投资的初始投资成本。合并方以发行权益性工具

作为合并对价的,按发行股份的面值总额作为股本。长期股权投资的初始投资成本与合并对

价账面价值(或发行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调

整留存收益。


                                            - 20 -
                                                        山东省中鲁远洋渔业股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


    2、非同一控制下的企业合并

    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权

而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值之和。非同一控制下企

业合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债,在购买日以公允

价值计量。购买方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,

体现为商誉价值。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额

的,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差额,计

入当期营业外收入。

    (五) 合并财务报表的编制方法

    1、合并财务报表范围

     本公司将全部子公司(包括本公司所控制的单独主体)纳入合并财务报表范围,包括被

本公司控制的企业、被投资单位中可分割的部分以及结构化主体。

    2、统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间

    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本

公司的会计政策或会计期间对子公司财务报表进行必要的调整。

    3、合并财务报表抵销事项

    合并财务报表以母公司和子公司的资产负债表为基础,已抵销了母公司与子公司、子公

司相互之间发生的内部交易。子公司所有者权益中不属于母公司的份额,作为少数股东权益,

在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。子公司持有母公司的

长期股权投资,视为企业集团的库存股,作为所有者权益的减项,在合并资产负债表中所有

者权益项目下以“减:库存股”项目列示。

    4、合并取得子公司会计处理

    对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制

时已经发生,从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表;

对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产

公允价值为基础对其个别财务报表进行调整。

    (六) 合营安排的分类及共同经营的会计处理方法

    1、合营安排的分类

    合营安排分为共同经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营。


                                         - 21 -
                                                       山东省中鲁远洋渔业股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


单独主体,是指具有单独可辨认的财务架构的主体,包括单独的法人主体和不具备法人主体

资格但法律认可的主体。通过单独主体达成的合营安排,通常划分为合营企业。相关事实和

情况变化导致合营方在合营安排中享有的权利和承担的义务发生变化的,合营方对合营安排

的分类进行重新评估。

    2、共同经营的会计处理

    共同经营参与方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会

计准则的规定进行会计处理:确认单独所持有的资产或负债,以及按其份额确认共同持有的

资产或负债;确认出售其享有的共同经营产出份额所产生的收入;按其份额确认共同经营因

出售产出所产生的收入;确认单独所发生的费用,以及按其份额确认共同经营发生的费用。

    对共同经营不享有共同控制的参与方,如果享有该共同经营相关资产且承担该共同经营

相关负债的,参照共同经营参与方的规定进行会计处理;否则,应当按照相关企业会计准则

的规定进行会计处理。

    3、合营企业的会计处理

    合营企业参与方应当按照《企业会计准则第 2 号—长期股权投资》的规定对合营企业的

投资进行会计处理,不享有共同控制的参与方应当根据其对该合营企业的影响程度进行会计

处理。

    (七) 现金及现金等价物的确定标准

    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付

的存款。在编制现金流量表时所确定的现金等价物,是指持有的期限短、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。

    (八) 外币业务及外币财务报表折算

    1、外币业务折算

    本公司对发生的外币交易,采用与交易发生日即期汇率折合本位币入账。资产负债表日

外币货币性项目按资产负债表日即期汇率折算,因该日的即期汇率与初始确认时或者前一资

产负债表日即期汇率不同而产生的汇兑差额,除符合资本化条件的外币专门借款的汇兑差额

在资本化期间予以资本化计入相关资产的成本外,均计入当期损益。以历史成本计量的外币

非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。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,折算后的记账本位币金额

与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为


                                      - 22 -
                                                       山东省中鲁远洋渔业股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


其他综合收益。

    2、外币财务报表折算

    本公司的控股子公司、合营企业、联营企业等,若采用与本公司不同的记账本位币,需

对其外币财务报表折算后,再进行会计核算及合并财务报表的编报。资产负债表中的资产和

负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,

其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日即期汇

率的近似汇率。折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目其他综

合收益下列示。外币现金流量按照系统合理方法确定的,采用交易发生日即期汇率的近似汇

率折算。汇率变动对现金的影响额,在现金流量表中单独列示。处置境外经营时,与该境外

经营有关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。

   (九) 金融工具

    1、金融工具的分类及确认

    金融工具划分为金融资产或金融负债和权益工具。本公司成为金融工具合同的一方时,

确认为一项金融资产或金融负债,或权益工具。

    金融资产于初始确认时分类为: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、应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本

公司及其子公司对金融资产的持有意图和持有能力等。金融负债于初始确认时分类为:以公

允价值计量且其变动计入当期损益的金融负债以及其他金融负债。

    以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的交易性

金融资产和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;应收款项

是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产;可供出售金融资产

包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产;持

有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至

到期的非衍生金融资产。

    2、金融工具的计量

    本公司金融工具始确认按公允价值计量。后续计量分类为:以公允价值计量且其变动计

入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融

负债按公允价值计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成本计量;

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


                                      - 23 -
                                                        山东省中鲁远洋渔业股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


并须通过交付该权益工具结算的衍生金融资产或者衍生金融负债,按照成本计量。本公司金

融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照

如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变

动形成的利得或损失,计入公允价值变动损益。②可供出售金融资产的公允价值变动计入其

他综合收益。

    3、本公司对金融工具的公允价值的确认方法

    如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场

的金融工具,采用估值技术确定其公允价值。估值技术主要包括市场法、收益法和成本法。

    4、金融资产负债转移的确认依据和计量方法

    金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也没有保留金融资产所

有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金融资产。

金融资产满足终止确认条件的,将所转移金融资产的账面价值与因转移而收到的对价和原直

接计入其他综合收益的公允价值变动累计额之和的差额部分,计入当期损益。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。

    金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。

    5、金融资产减值

    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信

用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢

复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。

    以成本计量的金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值与按

照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,计提减值准备。

发生的减值损失,一经确认,不再转回。

    当有客观证据表明可供出售金融资产发生减值时,原直接计入股东权益的因公允价值下

降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,

在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予

以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直

接计入股东权益。


                                       - 24 -
                                                                  山东省中鲁远洋渔业股份有限公司
                                                                                       财务报表附注
                                                               2017 年 1 月 1 日—2017 年 12 月 31 日


     对于权益工具投资,本公司判断其公允价值发生“严重”或“非暂时性”下跌的具体量

化标准、成本的计算方法、期末公允价值的确定方法,以及持续下跌期间的确定依据为:

公允价值发生“严重”下跌的具体量化标准        期末公允价值相对于成本的下跌幅度已达到或超过 50%。
公允价值发生“非暂时性”下跌的具体量化标准    连续 12 个月出现下跌。
                                              取得时按支付对价(扣除已宣告但尚未发放的现金股利或
成本的计算方法                                已到付息期但尚未领取的债券利息)和相关交易费用之和
                                              作为投资成本。
                                              存在活跃市场的金融工具,以活跃市场中的报价确定其公
期末公允价值的确定方法                        允价值;如不存在活跃市场的金融工具,采用估值技术确
                                              定其公允价值。
                                              连续下跌或在下跌趋势持续期间反弹上扬幅度低于 20%,
持续下跌期间的确定依据
                                              反弹持续时间未超过 6 个月的均作为持续下跌期间。

     (十)      应收款项

     本公司应收款项主要包括应收账款、长期应收款和其他应收款。在资产负债表日有客观

证据表明其发生了减值的,本公司根据其账面价值与预计未来现金流量现值之间差额确认减

值损失。

     1、单项金额重大并单项计提坏账准备的应收款项

                                                  应收款项账面余额在 100.00 万元以上(含 100 万元)
单项金额重大的判断依据或金额标准
                                                  的款项
                                                  根据其账面价值与预计未来现金流量现值之间差额确
单项金额重大并单项计提坏账准备的计提方法
                                                  认


     2、按组合计提坏账准备的应收款项

确定组合的依据              款项性质及风险特征
                            单项金额重大但不用单项计提坏账准备的款项、单项金额不重大且风险不大
    账龄组合
                            的款项
                            公司合并范围内的应收款项及其他不存在收回风险且未来12个月内能收回的
    无风险组合
                            款项
按组合计提坏账准备的计提
方法
    账龄组合                账龄分析法
    无风险组合              不计提


     组合中,采用账龄分析法计提坏账准备情况:

             账      龄              应收账款计提比例(%)             其他应收款计提比例(%)
6 个月以内                                    5.00                               5.00
6 个月-1 年(含 1 年)                       10.00                              10.00
1-2 年(含 2 年)                            30.00                              30.00
2-3 年(含 3 年)                            50.00                              50.00
3 年以上                                     100.00                             100.00


                                              - 25 -
                                                                山东省中鲁远洋渔业股份有限公司
                                                                                     财务报表附注
                                                             2017 年 1 月 1 日—2017 年 12 月 31 日

    3、单项金额虽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    示例:账龄 3 年以上的应收款项且有客观证据表明其发生了减值
坏账准备的计提方法        示例:根据其账面价值与预计未来现金流量现值之间差额确认


    (十一) 存货

    1、存货的分类

    存货是指本公司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。主要包括原材料、低值易耗品、库存商

品、周转材料及发出商品等

    2、发出存货的计价方法

    存货发出时,采取加权平均法确定其发出的实际成本。

    3、存货跌价准备的计提方法

    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价

准备,但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。

    存货可变现净值的确定依据:①产成品可变现净值以接近资产负债表日的售价减去估计

的销售费用和相关税费后金额作为依据;②为生产而持有的材料等,当用其生产的产成品的

可变现净值高于成本时按照成本计量;当材料价格下降表明产成品的可变现净值低于成本时,

可变现净值为估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后

的金额确定。③持有待售的材料等,可变现净值为市场售价。

    4、存货的盘存制度

    本公司的存货盘存制度为永续盘存制。

    5、低值易耗品和包装物的摊销方法

    低值易耗品和包装物采用五五摊销法摊销。

    (十二) 长期股权投资

    1、初始投资成本确定

    对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并

方所有者权益账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确

定的合并成本确认为初始成本;以支付现金取得的长期股权投资,初始投资成本为实际支付

的购买价款;以发行权益性证券取得的长期股权投资,初始投资成本为发行权益性证券的公

允价值;通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第 12

号—债务重组》的有关规定确定;非货币性资产交换取得的长期股权投资,初始投资成本根
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据准则相关规定确定。

    2、后续计量及损益确认方法

    投资方能够对被投资单位实施控制的长期股权投资应当采用成本法核算,对联营企业和

合营企业的长期股权投资采用权益法核算。投资方对联营企业的权益性投资,其中一部分通

过风险投资机构、共同基金、信托公司或包括投连险基金在内的类似主体间接持有的,无论

以上主体是否对这部分投资具有重大影响,投资方都应当按照《企业会计准则第 22 号——金

融工具确认和计量》的有关规定,对间接持有的该部分投资选择以公允价值计量且其变动计

入损益,并对其余部分采用权益法核算。

    3、确定对被投资单位具有共同控制、重大影响的依据

    对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享

控制权的参与方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资

产的购买和处置、研究与开发活动以及融资活动等;对被投资单位具有重大影响,是指当持

有被投资单位 20%以上至 50%的表决权资本时,具有重大影响。或虽不足 20%,但符合下列条

件之一时,具有重大影响:在被投资单位的董事会或类似的权力机构中派有代表;参与被投

资单位的政策制定过程;向被投资单位派出管理人员;被投资单位依赖投资公司的技术或技

术资料;与被投资单位之间发生重要交易。

    (十三) 投资性房地产

    本公司投资性房地产是出租的建筑物。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。

    本公司投资性房地产中出租的建筑物采用年限平均法计提折旧,具体核算政策与固定资

产部分相同。投资性房地产中出租的土地使用权、持有并准备增值后转让的土地使用权采用

直线法摊销,具体核算政策与无形资产部分相同。

    (十四) 固定资产

    1、固定资产确认条件

    固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计

年度的有形资产。同时满足以下条件时予以确认:与该固定资产有关的经济利益很可能流入

企业;该固定资产的成本能够可靠地计量。

    2、固定资产分类和折旧方法

    本公司固定资产主要分为:房屋及建筑物、船只及网具、机器设备、运输设备、家具及


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办公设备等;折旧方法采用年限平均法。根据各类固定资产的性质和使用情况,确定固定资

产的使用寿命和预计净残值。并在年度终了,对固定资产的使用寿命、预计净残值和折旧方

法进行复核,如与原先估计数存在差异的,进行相应的调整。除已提足折旧仍继续使用的固

定资产和单独计价入账的土地之外,本公司对所有固定资产计提折旧。

         资产类别      预计使用寿命(年)        预计净残值率(%)          年折旧率(%)
房屋及建筑物                 20—40                    0—10                    2.25-5.00
船只及网具                   5—30                     3—5                    3.17-19.40
机器设备                     8—20                     0—10                   4.50-12.50
运输设备                       5                       0—10                   18.00-20.00
家具及办公设备                 5                       0—10                   18.00-20.00

    3、融资租入固定资产的认定依据、计价方法

    融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租

入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入

账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值

准备。

    (十五) 在建工程

    本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定

可使用状态时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:固定资

产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;已经试生产或试运行,

并且其结果表明资产能够正常运行或能够稳定地生产出合格产品,或者试运行结果表明其能

够正常运转或营业;该项建造的固定资产上的支出金额很少或者几乎不再发生;所购建的固

定资产已经达到设计或合同要求,或与设计或合同要求基本相符。

    (十六) 借款费用

    1、借款费用资本化的确认原则

    本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,在发生时根据其发生额确认为费用,计入当期

损益。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定

可使用或者可销售状态的固定资产、投资性房地产和存货等资产。

    2、资本化金额计算方法

    资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停


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资本化的期间不包括在内。在购建或生产过程中发生非正常中断、且中断时间连续超过 3 个

月的,应当暂停借款费用的资本化。

    借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存

入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;占用一般借款按照

累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算

确定,资本化率为一般借款的加权平均利率;借款存在折价或溢价的,按照实际利率法确定

每一会计期间应摊销的折价或溢价金额,调整每期利息金额。

    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利

率是借款在预期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。

    (十七)   无形资产

    1、无形资产的计价方法

    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支

出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但

合同或协议约定价值不公允的,按公允价值确定实际成本。自行开发的无形资产,其成本为

达到预定用途前所发生的支出总额。

    本公司无形资产后续计量方法分别为:使用寿命有限无形资产采用直线法摊销,并在年

度终了,对无形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相

应的调整;使用寿命不确定的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有

确凿证据表明其使用寿命是有限的,则估计其使用寿命,按直线法进行摊销。

   2、使用寿命不确定的判断依据

    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确

定为使用寿命不确定的无形资产。使用寿命不确定的判断依据为:来源于合同性权利或其他

法定权利,但合同规定或法律规定无明确使用年限;综合同行业情况或相关专家论证等,仍

无法判断无形资产为公司带来经济利益的期限。

    每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,

由无形资产使用相关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。

    (十八)   长期资产减值

    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、采用成本模

式计量的生产性生物资产、油气资产、无形资产、商誉等长期资产于资产负债表日存在减值


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迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按其差额

计提减值准备并计入减值损失。

    可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两

者之间的较高者。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收

回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产

生现金流入的最小资产组合。

    在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值

测试时,商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。

测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认

相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再

根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其

他各项资产的账面价值。

    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。

    (十九)   长期待摊费用

    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。

长期待摊费用按费用项目的受益期限分期摊销。若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。

    (二十)   职工薪酬

    职工薪酬,是指企业为获得职工提供的服务或解除劳动关系而给予的各种形式的报酬或

补偿。职工薪酬主要包括短期薪酬、离职后福利、辞退福利和其他长期职工福利。

    1、短期薪酬

    在职工为本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,其他会计准则要求或允许计入资产成本的除外。本公司发生的职工福利费,在实际发

生时根据实际发生额计入当期损益或相关资产成本。职工福利费为非货币性福利的,按照公

允价值计量。企业为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房

公积金,以及按规定提取的工会经费和职工教育经费,在职工提供服务的会计期间,根据规

定的计提基础和计提比例计算确定相应的职工薪酬金额,并确认相应负债,计入当期损益或

相关资产成本。




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    2、离职后福利

    本公司在职工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。根据预期累计福利单位法确定的公式将设定受益计划产生

的福利义务归属于职工提供服务的期间,并计入当期损益或相关资产成本。

    3、辞退福利

    本公司向职工提供辞退福利时,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:本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;本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

    本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当按照有关设定

提存计划的规定进行处理;除此外,根据设定受益计划的有关规定,确认和计量其他长期职

工福利净负债或净资产。

    (二十一) 收入

    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的

金额确认销售商品收入:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保

留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;③收入的金额

能够可靠地计量;④相关的经济利益很可能流入企业;⑤相关的已发生或将发生的成本能够

可靠地计量。

    本公司围网渔货在海外基地对外销售,双方以签订销售合同及决值表为依据,确认货权

变更。公司根据销售合同、决值表确认销售收入。

    本公司延绳钓渔货全部运回国内销售,销售部门参考日本清水交易价格对外销售,双方

以签订销售合同及决值表为依据,确认货权变更。公司根据销售合同、决值表确认销售收入。

    本公司水产品加工国内销售:山东省中鲁远洋(烟台)食品有限公司根据国内客户的传

真或邮件订单,开具发货确认单,并由销售业务人员安排仓管部门备货并通过航空、长途汽

车运输等方式进行发货,公司根据销售部门出具的并有仓管部门签字确认的发货单开具销售

发票并确认销售收入。

    本公司水产品加工国外销售:国际贸易部门取得国外客户的采购订单后,开具出口发货

确认单并安排储运部备货,出口货物装箱发出后,仓管部门在国际贸易部门出具的发货单上

签字确认,装船出口后取得运输部门出具的装箱单、提货单等出口单据,并取得海关部门出


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具的出口报关单,公司根据发货单及装箱单、报关单等出口单据开具销售发票并确认销售收

入。

    本 公 司 的 船 只 租 赁 收 入 : 山 东 省 中 鲁 水 产 海 运 有 限 公 司 及 Habitat International

Corporation 的运输船只租赁采取期租方式,公司将配备有操作人员的船舶承租给他人使用一

定期限,承租期内听候承租方调遣,不论是否经营,均按天向承租方收取租赁费,发生固定

费用(如人员工资、维修费用等)均由公司负责。期租期间与客户 15 天结算一次,按照与客户

确定一致的租赁天数确认收入。

    (二十二) 政府补助

    1、政府补助类型

    政府补助是指本公司从政府无偿取得的货币性资产或非货币性资产(但不包括政府作为

所有者投入的资本),主要划分为与资产相关的政府补助和与收益相关的政府补助两类型。

    2、政府补助会计处理

    与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内按照合理、系统的方

法分期计入当期损益。其中与本公司日常活动相关的,计入其他收益,与本公司日常活动无

关的,计入营业外收入。

    按照名义金额计量的政府补助,直接计入当期损益。

    与收益相关的政府补助,分别下列情况处理:用于补偿企业以后期间的相关费用或损失

的,确认为递延收益,并在确认相关费用的期间,计入当期损益。用于补偿企业已发生的相

关费用或损失的,直接计入当期损益。计入当期损益时,与本公司日常活动相关的政府补助,

计入其他收益;与本公司日常活动无关的政府补助,计入营业外收入。

    3、区分与资产相关政府补助和与收益相关政府补助的具体标准

    本公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的

政府补助,除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。

    若政府文件未明确规定补助对象,将该政府补助划分为与资产相关或与收益相关的判断

依据:①政府文件明确了补助所针对的特定项目的,根据该特定项目的预算中将形成资产的

支出金额和计入费用的支出金额的相对比例进行划分,对该划分比例需在每个资产负债表日

进行复核,必要时进行变更;②政府文件中对用途仅作一般性表述,没有指明特定项目的,

作为与收益相关的政府补助。




                                               - 32 -
                                                        山东省中鲁远洋渔业股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


    4、政府补助的确认时点

    按照应收金额计量的政府补助,在期末有确凿证据表明能够符合财政扶持政策规定的相

关条件且预计能够收到财政扶持资金时予以确认。除按照应收金额计量的政府补助外的其他

政府补助,在实际收到补助款项时予以确认。

    5、政策性优惠贷款贴息的会计处理

    (1)财政将贴息资金拨付给贷款银行,由贷款银行以政策性优惠利率向本公司提供贷款

的,本公司以实际收到的借款金额作为借款的入账价值,按照借款本金和该政策性优惠利率

计算相关借款费用。

    (2)财政将贴息资金直接拨付给本公司的,本公司将对应的贴息冲减相关借款费用。

    (二十三) 递延所得税资产和递延所得税负债

    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,确定该计税基础为其差额),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、递延所得税资产的确认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。如未来期间很可能无法获得足够

的应纳税所得额用以抵扣递延所得税资产的,则减记递延所得税资产的账面价值。

    3、对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本

公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与

子公司及联营企业投资相关的可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转

回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。

    (二十四) 租赁

    1、经营租赁的会计处理方法:经营租赁的租金支出在租赁期内按照直线法计入相关资产

成本或当期损益。

    2、融资租赁的会计处理方法:以租赁资产的公允价值与最低租赁付款额的现值两者中较

低者作为租入资产的入账价值,租入资产的入账价值与最低租赁付款额之间的差额作为未确

认融资费用,在租赁期内按实际利率法摊销。最低租赁付款额扣除未确认融资费用后的余额

作为长期应付款列示。




                                       - 33 -
                                                                         山东省中鲁远洋渔业股份有限公司
                                                                                              财务报表附注
                                                                      2017 年 1 月 1 日—2017 年 12 月 31 日


     (二十五) 主要会计政策变更、会计估计变更的说明

     财政部于 2017 年度发布了《企业会计准则第 42 号——持有待售的非流动资产、处置组

和终止经营》,自 2017 年 5 月 28 日起施行,对于施行日存在的持有待售的非流动资产、处置

组和终止经营,要求采用未来适用法处理。

     财政部于 2017 年度修订了《企业会计准则第 16 号——政府补助》,修订后的准则自 2017

年 6 月 12 日起施行,对于 2017 年 1 月 1 日存在的政府补助,要求采用未来适用法处理;对

于 2017 年 1 月 1 日至施行日新增的政府补助,也要求按照修订后的准则进行调整。

     财政部于 2017 年度发布了《财政部关于修订印发一般企业财务报表格式的通知》(财会

〔2017〕30 号),执行企业会计准则的企业应按照企业会计准则和该通知要求编制 2017 年度

及以后期间的财务报表。

     本公司执行上述两项准则和财会〔2017〕30 号的主要影响如下:

                                            本期受影响                        上期列报在营       上期列报在营
                             受影响的报
会计政策变更内容和原因                      的报表项目      上期重述金额      业外收入的金       业外支出的金
                             表项目名称
                                                金额                                额                 额
1.与本公司日常活动相关
                                其他收益    26,760,985.48        —            43,105,385.48             —
的政府补助计入其他收益
2.资产处置损益列报调整       资产处置收
                                             422,100.74       2,552,387.02     2,657,141.63           104,754.61
                                 益




     四、 税项
     (一)主要税种及税率

         税   种                              计税依据                                         税率

增值税                     销项税额减去可抵扣的进项税额                             17%、13%、11%、6%
城市维护建设税             已缴流转税税额                                                      7%
企业所得税                 应纳税所得额                                                  免征、25%、8%


     执行不同企业所得税税率纳税主体的的所得税税率情况

                   纳税主体名称                                              企业所得税税率
山东省中鲁远洋渔业股份有限公司                                 远洋捕捞部分免征,房屋租赁部分 25%
山东中鲁海延远洋渔业有限公司                                                      免征
AFRICA STAR FISHERIES LIMITED                               出口部分按照 8%税率、内销部分按照 25%税率
HABITAT INTERNATIONAL CORPORATION                                                 免征
山东省中鲁水产海运有限公司                                                        25%
山东省中鲁远洋(烟台)食品有限公司                           水产品加工业部分免征、冷藏服务部分 25%



                                                   - 34 -
                                                                        山东省中鲁远洋渔业股份有限公司
                                                                                             财务报表附注
                                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


       (二)重要税收优惠及批文

       1、增值税税收优惠:
       根据《远洋渔业企业运回自捕水产品不征税的暂行管理办法》的通知的相关规定(署税

[2000]260 号),我国远洋渔业企业在公海或按照有关协议规定,在国外海域捕获并运回国

内销售的自捕水产品(及其加工制品),视同国内产品不征收进口关税和进口环节增值税。相

应国内销售业务,属初级农产品销售,根据增值税细则规定,免征增值税。本公司从事远洋

捕捞业 务取得的销售收入免征增值税。

       2、所得税优惠:
       根据财税字【1994】001 号《关于企业所得税若干优惠政策的通知》、财政部财农【2000】

104 号《对关于加快发展我 国远洋渔业有关问题意见的函》、中华人民共和国主席令【2007】

63 号《中华人民共和国企业所得税法》、中华人民共和国 国务院令第 512 号《中华人民共

和国企业所得税法实施条例、《财政部国家税务总局关于发布享受企业所得税优惠政策的农

产品初加工范围(试行)的通知》(财税[2008]149 号)和《财政部国家税务总局关于享受企业

所得税优惠的农产品初加工有关范 围的补充通知》(财税[2011]26 号)规定的农产品进行初

加工服务,其所收取的加工费,可以按照农产品初加工的免税项目处理。本公司从事远洋捕

捞业务及农产品初加工业务取得的所得免征企业所得税。本公司除远洋捕捞及农产品初加工

之外的业 务取得的所得按照 25%计缴企业所得税。



       五、 合并财务报表重要项目注释
       (一)货币资金

             类     别                            期末余额                            期初余额
现金                                                         1,252,378.69                         1,741,848.59
银行存款                                                   145,374,964.71                       126,995,290.36
其他货币资金                                                  862,500.14                           784,064.34
               合   计                                     147,489,843.54                       129,521,203.29
  其中:存放在境外的款项总额                                 8,621,445.18                         1,840,479.27

   注:其他货币资金 862,500.14 元为信用证保证金;存放境外的款项为国外子公司的现金和银行存款。




       (二) 应收账款

       1、 应收账款分类


                                                  - 35 -
                                                                                   山东省中鲁远洋渔业股份有限公司
                                                                                                        财务报表附注
                                                                                2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                          期末数

                          类        别                                    账面余额                         坏账准备
                                                                                                                       比例
                                                                      金额           比例(%)             金额
                                                                                                                       (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                        46,984,593.00      100.00       8,191,680.11        17.43
单项金额虽不重大但单项计提坏账准备的应收账款
                          合     计                                 46,984,593.00      100.00       8,191,680.11        17.43



                                                                                          期初数

                          类        别                                   账面余额                          坏账准备
                                                                                                                       比例
                                                                      金额           比例(%)             金额
                                                                                                                       (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                       50,739,789.74     100.00         8,060,723.09        15.89
单项金额虽不重大但单项计提坏账准备的应收账款
                          合     计                                50,739,789.74     100.00         8,060,723.09        15.89

       按组合计提坏账准备的应收账款

       采用账龄分析法计提坏账准备的应收账款

                                           期末数                                               期初数
  账      龄
                账面余额                 计提比例(%)   坏账准备           账面余额        计提比例(%)             坏账准备
6 个月以内     39,370,753.63                5.00       1,968,537.67      44,125,508.62           5.00             2,206,275.44
6 个月-1 年        525,987.40              10.00        52,598.74           598,001.95         10.00                59,800.20
1-2 年           1,182,595.20              30.00       354,778.56           290,005.66         30.00                87,001.70
2-3 年             178,983.26              50.00        89,491.63            37,255.50         50.00                18,627.74
3 年以上          5,726,273.51             100.00      5,726,273.51       5,689,018.01          100.00            5,689,018.01
  合      计   46,984,593.00                           8,191,680.11      50,739,789.74                            8,060,723.09

       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为 130,957.02 元;本期不存在收回或转回坏账准备的情形。

       3、按欠款方归集的期末余额前五名的应收账款情况

                                                                                     占应收账款总额
                     单位名称                                     期末余额                                      坏账准备余额
                                                                                       的比例(%)
TAI UNION ENTERPRISE CO.,LTD                                       6,502,655.38          13.84                     325,132.77
PACIFIC PANDA.INC                                                   3,600,962.12           7.66                   3,600,962.12
LUEN THAI SEAFOODS INTERNATIONAL LTD.                               3,135,644.77           6.67                     156,782.24
H&T SEAFOOD INC                                                     2,795,773.06           5.95                     139,788.65
青岛恒信水产有限公司                                                2,780,436.40           5.92                     139,021.82
                     合        计                                  18,815,471.73          40.05                   4,361,687.60
                                                         - 36 -
                                                                                 山东省中鲁远洋渔业股份有限公司
                                                                                                      财务报表附注
                                                                              2017 年 1 月 1 日—2017 年 12 月 31 日


       (三)预付款项

       1、预付款项按账龄列示

                                              期末余额                                         期初余额
         账龄
                                   金额                  比例(%)                    金额                      比例(%)
1 年以内                           18,410,772.78          99.13                     7,773,914.94               99.82
1至2年                                  162,338.80        0.87                         13,688.46               0.18
       合      计                  18,573,111.58         100.00                     7,787,603.40              100.00


       2、预付款项金额前五名单位情况

                         单位名称                                  期末余额                占预付款项总额的比例(%)
SEAN WARD (FISH EXPORTS) LTD                                        2,466,582.09                      13.28
Sjr International Inc.                                              2,357,016.62                      12.69
TONG AIK MARINE ENTERPRISE PTE LTD                                  2,047,352.59                      11.02
KIRIBATI GOVERNMENT                                                 1,340,001.07                       7.21
FUESHIN FISHERY LTD                                                 1,339,079.74                       7.21
                         合        计                               9,550,032.11                      51.42



       (四)其他应收款

       1、其他应收款

                                                                                            期末数
                                                                          账面余额                        坏账准备
                              类   别
                                                                                                                        计提
                                                                                       比例
                                                                       金额                            金额             比例
                                                                                       (%)
                                                                                                                        (%)
单项金额重大并单项计提坏账准备的其他应收款
按组合计提坏账准备的其他应收款                                      16,219,704.01      100.00        4,913,990.90        30.30
单项金额虽不重大但单项计提坏账准备的其他应收款
                          合       计                               16,219,704.01      100.00        4,913,990.90        30.30



                                                                                            期初数
                                                                          账面余额                        坏账准备
                              类   别
                                                                                                                        计提
                                                                                       比例
                                                                       金额                            金额             比例
                                                                                       (%)
                                                                                                                        (%)
单项金额重大并单项计提坏账准备的其他应收款
按组合计提坏账准备的其他应收款                                      13,943,479.12     100.00         4,558,806.96       32.69
单项金额虽不重大但单项计提坏账准备的其他应收款
                          合       计                               13,943,479.12     100.00         4,558,806.96       32.69

                                                          - 37 -
                                                                                            山东省中鲁远洋渔业股份有限公司
                                                                                                                 财务报表附注
                                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日


       按组合计提坏账准备的其他应收款

       (1)采用账龄分析法计提坏账准备的其他应收款

                                              期末数                                                         期初数
  账      龄                                    计提比                                                        计提比
                          账面余额                              坏账准备                账面余额                          坏账准备
                                                例(%)                                                         例(%)
6 个月以内                     4,243,117.54      5.00               212,155.85               2,355,970.40      5.00         117,798.52
6 个月-1 年                   1,325,979.51      10.00              132,597.97                359,240.66       10.00         35,924.07
1-2 年                         645,060.98       30.00              193,518.31                264,584.44       30.00         79,375.34
2-3 年                         178,539.17       50.00                 89,269.59               89,834.35       50.00         44,917.18
3 年以上                       4,286,449.18     100.00           4,286,449.18                4,280,791.85     100.00       4,280,791.85
  合      计                  10,679,146.38                      4,913,990.90                7,350,421.70                  4,558,806.96

       (2)采用无风险组合方法计提坏账准备的其他应收款

                                                           期末数                                               期初数
          组合名称                                          计提比例                                           计提比例
                                        账面余额                             坏账准备         账面余额                      坏账准备
                                                              (%)                                                (%)
应收出口退税款                             5,540,557.64                                       5,593,057.42
山东海事局                                                                                    1,000,000.00
          合        计                     5,540,557.64                                       6,593,057.42


       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为 355,183.94 元;本期不存在收回或转回坏账准备的情形。

       3、其他应收款按款项性质分类情况

               款项性质                                       期末余额                                         期初余额

应收出口退税款                                                                5,540,557.64                                 5,593,057.42
保证金                                                                         421,456.37                                  1,021,836.03
应收保险理赔款                                                                 244,407.54                                   220,450.00
往来及其他                                                                   10,013,282.46                                 7,108,135.67
               合        计                                                  16,219,704.01                                13,943,479.12

       4、按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                 占其他应收款
        债务人                      款项                                                                                  坏账准备
                                                    期末余额                   账龄              期末余额合计
          名称                      性质                                                                                    余额
                                                                                                 数的比例(%)
应收出口退税                     出口退税               5,540,557.64           6 个月以内             34.16
BAKSEONGHO                       职工借款                 573,885.57           6 个月以内              3.54                  28,694.28
李亨来                           职工借款                 467,457.91           6 个月以内              2.88                  23,372.90
高龙锡                           职工借款                 303,721.83           6 个月以内              1.87                  15,186.09


                                                                    - 38 -
                                                                                               山东省中鲁远洋渔业股份有限公司
                                                                                                                    财务报表附注
                                                                                            2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                                占其他应收款
        债务人                      款项                                                                                    坏账准备
                                                     期末余额                  账龄             期末余额合计
          名称                      性质                                                                                      余额
                                                                                                数的比例(%)
日本大发                           往来款                 288,896.39                3 年以上            1.78                  288,896.39
       合        计                                   7,174,519.34                                     44.23                  356,149.66




       (五)存货

       1、存货的分类

                                                 期末数                                                    期初数
  存货类别
                          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                  125,849,777.03           45,543.42       125,804,233.61        71,541,108.42           32,811.83    71,508,296.59
低值易耗品                    688,367.24                               688,367.24         813,924.17                          813,924.17
库存商品                 98,514,789.13      1,349,243.78          97,165,545.35        84,023,702.28     2,472,715.03       81,550,987.25
周转材料及包
                             1,038,881.75                          1,038,881.75           763,206.04                          763,206.04
装物
发出商品                 19,047,562.12                            19,047,562.12
  合        计          245,139,377.27      1,394,787.20         243,744,590.07       157,141,940.91     2,505,526.86      154,636,414.05

       2、存货跌价准备的增减变动情况

                                                                                        本期减少额
存货类别                          期初余额          本期计提额                                                              期末余额
                                                                                转回                    转销
原材料                               32,811.83               21,180.61                                     8,449.02             45,543.42
库存商品                          2,472,715.03         1,209,824.18                                    2,333,295.43          1,349,243.78
       合        计               2,505,526.86         1,231,004.79                                    2,341,744.45          1,394,787.20

   注 1:存货可变现净值的确定依据见附注三、(十一)、3 存货跌价准备的计提。

   注 2:本期存货跌价准备的转销是原材料实现领用和产品实现销售所致。




       (六)其他流动资产

                      项目                                       期末余额                                        期初余额

待抵扣增值税进项税额                                                         29,993,482.01                                  23,616,544.28

预交所得税                                                                          88,480.55                                   88,480.55

预交其他税金                                                                                                                    43,924.48
合计                                                                         30,081,962.56                                  23,748,949.31




       (七)可供出售金融资产

       1、 可供出售金融资产情况


                                                                    - 39 -
                                                                                     山东省中鲁远洋渔业股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日

                                                 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
可供出售权益工具                33,000,000.00   33,000,000.00                 33,000,000.00       33,000,000.00
其中:按成本计量的              33,000,000.00   33,000,000.00                 33,000,000.00       33,000,000.00
        合     计               33,000,000.00   33,000,000.00                 33,000,000.00       33,000,000.00

       2、 期末以成本计量的重要权益工具投资明细

                           账面余额                                         跌价准备                       在被投
被 投                                                                                                                    本期
                           本       本                                      本     本                      资单位
资 单                      期       期                                      期     期                                    现金
位           期初                               期末            期初                            期末       持股比
                           增       减                                      增     减                                    红利
                           加       少                                      加     少                        例(%)
南方
         33,000,000.00                      33,000,000.00   33,000,000.00                33,000,000.00            0.87
证券
  合
         33,000,000.00                      33,000,000.00   33,000,000.00                33,000,000.00
  计

    注:南方证券有限公司于 2005 年 4 月 29 日被中国证券监督管理委员会做出取消证券业务许可并责令关闭的行政处罚,

2006 年 8 月 16 日,南方证券有限公司已被深圳市中级人民法院宣告破产,公司对所持有的南方证券有限公司股权按账面

余额全额计提了跌价准备。




       (八)投资性房地产

  按成本计量的投资性房地产

                         项目                                        房屋及建筑物                            合计
一、账面原值
1.期初余额                                                                    47,120,794.80                       47,120,794.80
2.本期增加金额                                                                    581,176.39                         581,176.39
固定资产转入                                                                      581,176.39                         581,176.39
3.本期减少金额
4.期末余额                                                                    47,701,971.19                       47,701,971.19
二、累计折旧和累计摊销
1.期初余额                                                                    13,895,890.56                       13,895,890.56
2.本期增加金额                                                                   1,225,193.44                      1,225,193.44
计提或摊销                                                                       1,225,193.44                      1,225,193.44
3.本期减少金额
4.期末余额                                                                    15,121,084.00                       15,121,084.00
三、减值准备
1.期初余额                                                                        886,512.06                         886,512.06
2.本期增加金额
3.本期减少金额


                                                            - 40 -
                                                                               山东省中鲁远洋渔业股份有限公司
                                                                                                    财务报表附注
                                                                            2017 年 1 月 1 日—2017 年 12 月 31 日

                       项目                                       房屋及建筑物                            合计
4.期末余额                                                                   886,512.06                          886,512.06
四、账面价值
1.期末账面价值                                                            31,694,375.13                     31,694,375.13
2.期初账面价值                                                            32,338,392.18                     32,338,392.18




      (九)固定资产情况

                                                                                          家具及办公
       项目             房屋及建筑物    船只及网具         机器设备       运输设备                               合计
                                                                                              设备
一、账面原值
     1.期初余额        117,457,596.34   459,879,579.56   40,577,242.13   7,142,397.05     11,139,890.83    636,196,705.91
     2.本期增加金
                                        143,632,728.68    2,080,727.58    119,789.79        745,996.76     146,579,242.81

     (1)购置                          140,775,434.31    2,080,727.58    119,789.79        745,996.76     143,721,948.44
      (2)在建工
                                          2,857,294.37                                                       2,857,294.37
程转入
      3. 本 期 减 少
                          714,141.41       672,822.03                    1,355,792.65       469,388.06       3,212,144.15
金额
     (1)处置及
                          132,965.02                                     1,341,210.97       460,143.36       1,934,319.35
报废
     (2)汇兑差
                          581,176.39       672,822.03                      14,581.68           9,244.70      1,277,824.80
异调整
     4.期末余额        116,743,454.93   602,839,486.21   42,657,969.71   5,906,394.19     11,416,499.53    779,563,804.57
二、累计折旧
     1.期初余额        22,569,125.34    169,453,741.31   15,716,521.23   4,990,349.64      7,625,905.03    220,355,642.55
     2.本期增加金
                         3,304,926.49    28,140,801.56    2,200,990.92    497,241.85        659,392.90      34,803,353.72

     计提                3,304,926.49    28,140,801.56    2,200,990.92    497,241.85        659,392.90      34,803,353.72
     3.本期减少金
                                                                         1,282,944.63       445,084.46       1,728,029.09

     处置及报废                                                          1,282,944.63       445,084.46       1,728,029.09
     4.期末余额        25,874,051.83    197,594,542.87   17,917,512.15   4,204,646.87      7,840,213.47    253,430,967.19
三、减值准备
     1.期初余额                            157,573.50                                                            157,573.50
     2.本期增加金

     3.本期减少金

     4.期末余额                            157,573.50                                                            157,573.50
四、账面价值
     1.期末账面价
                       90,869,403.10    405,087,369.84   24,740,457.56   1,701,747.32      3,576,286.06    525,975,263.88

     2.期初账面价
                       94,888,471.00    290,268,264.75   24,860,720.90   2,152,047.41      3,513,985.80    415,683,489.86


     注 1:期末已经提足折旧仍继续使用的固定资产原值 76,340,630.41 元;

                                                         - 41 -
                                                                                     山东省中鲁远洋渔业股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日

       注 2:根据 2006 年 4 月本公司与山东省水产集团总公司签订的《债务抵偿意见》及济南市历下区人民法院(2005)历

执字第 1299 号《民事裁定书》,山东省水产集团总公司位于济南市历下区和平路 43 号原值为 54,221,197.05 元的办公综合

楼(其中 9,592,434.61 计入固定资产,其他计入投资性房地产)裁定为本公司所有,抵偿其欠款。该项房屋产权证书尚未

办理过户手续;公司管理层正在积极协调相关各方,争取尽早解决上述房屋产权证书办理事宜。




        (十)在建工程

        1、在建工程基本情况

                                          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
大西洋围网项目             4,077,658.55    4,077,658.55                   4,066,989.68                       4,066,989.68
       合        计        4,077,658.55    4,077,658.55                   4,066,989.68                       4,066,989.68

            2、在建工程减值准备

            项        目           期初余额      本期增加额          本期减少额        期末余额            计提原因
大西洋围网项目                                       4,077,658.55                        4,077,658.55     项目搁置(注)
            合        计                             4,077,658.55                        4,077,658.55

       注:在建工程系公司 2014 年购买的两艘金枪鱼杆钓船的捕捞配额,计划使用该配额换取一艘金枪鱼围网船的配额。目

前因项目方案调整而停建,且短期内无使用计划,未来实现现金流的可能性较小。基于谨慎性考虑,对其全额计提减值准

备。




        (十一)         无形资产

                       项目                          土地使用权               计算机软件                    合计
一、账面原值
       1.期初余额                                         17,154,729.00               197,000.00             17,351,729.00
       2.本期增加金额                                                                 834,396.71                834,396.71
       购置                                                                           834,396.71                834,396.71
       3.本期减少金额
       4.期末余额                                         17,154,729.00              1,031,396.71            18,186,125.71
二、累计摊销
       1.期初余额                                          4,069,902.17               174,433.26              4,244,335.43
       2.本期增加金额                                       383,870.16                   61,972.36              445,842.52
       计提                                                 383,870.16                   61,972.36              445,842.52
       3.本期减少金额
       4.期末余额                                          4,453,772.33               236,405.62              4,690,177.95
三、减值准备
       1.期初余额

                                                            - 42 -
                                                                                     山东省中鲁远洋渔业股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日

                     项目                            土地使用权                 计算机软件                     合计
       2.本期增加金额
       3.本期减少金额
       4.期末余额
四、账面价值
       1.期末账面价值                                    12,700,956.67                    794,991.09            13,495,947.76
       2.期初账面价值                                    13,084,826.83                     22,566.74            13,107,393.57



       (十二)        长期待摊费用

        类     别             期初余额           本期增加额          本期摊销额             其他减少额         期末余额
办公楼装修                                            640,776.70           124,595.45                             516,181.25
       合       计                                    640,776.70           124,595.45                             516,181.25




       (十三)        递延所得税资产

       1、 递延所得税资产

                                                 期末余额                                           期初余额
       项      目
                              递延所得税资产           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:
资产减值准备                        286,696.05                1,146,784.18
       小      计                   286,696.05                1,146,784.18

       2、 未确认递延所得税资产明细

                        项     目                                        期末余额                         期初余额
可抵扣暂时性差异-坏账准备                                                       11,958,886.83                   12,619,530.05
可抵扣暂时性差异-存货跌价准备                                                    1,394,787.20                    2,505,526.86
可抵扣暂时性差异-在建工程减值准备                                                4,077,658.55
可抵扣亏损                                                               86,189,995.00                         100,753,939.71
                            合计                                         103,621,327.58                        115,878,996.62

    注:未对可抵扣暂时性差异和可抵扣亏损确认递延所得税资产,主要系形成可抵扣暂时性差异和可抵扣亏损的公司都
是免征企业所得税,未来不存在所得税的纳税义务,所以不会产生所得税的暂时性差异调整。


       3、 未确认递延所得税资产的可抵扣亏损将于以下年度到期情况

             年度                        期末金额                             期初金额                         备注
2017                                                                                 11,234,161.46
2018                                                                                     2,332,822.24
2019                                                 613,810.04                      19,540,058.22
2020                                              68,885,770.36                      50,956,483.19
                                                            - 43 -
                                                                        山东省中鲁远洋渔业股份有限公司
                                                                                             财务报表附注
                                                                     2017 年 1 月 1 日—2017 年 12 月 31 日

           年度                期末金额                          期初金额                             备注
2021                                 16,690,414.60                        16,690,414.60
           合计                      86,189,995.00                       100,753,939.71




       (十四) 其他非流动资产

                   项目                   期末余额                                   期初余额
预付土地款                                            2,000,000.00                                     2,000,000.00

预付在建工程及设备款                                  1,527,165.98                                       285,524.92

              合       计                             3,527,165.98                                     2,285,524.92




       (十五) 短期借款

              借款条件                    期末余额                                   期初余额
抵押借款                                             36,000,000.00                                    28,000,000.00
保证借款                                         100,000,000.00
信用借款                                             40,394,931.62                                    26,961,454.59
              合       计                        176,394,931.62                                       54,961,454.59




       (十六) 应付账款

              项      目                    期末余额                                      期初余额
1 年以内(含 1 年)                                     57,101,822.73                                52,427,574.40

1 年以上                                                  8,102,435.25                                6,746,158.48

              合      计                                65,204,257.98                                59,173,732.88


       账龄超过 1 年的大额应付账款

            债权单位名称                    期末余额                                  未偿还原因
海昱机械有限公司                                          1,910,882.29            根据合同约定期限付款
              合      计                                  1,910,882.29




       (十七) 预收款项

              项      目                    期末余额                                      期初余额
1 年以内(含 1 年)                                     19,187,510.18                                19,591,036.39

1 年以上                                                   687,612.58                                  349,863.72

              合      计                                19,875,122.76                                19,940,900.11

                                              - 44 -
                                                                   山东省中鲁远洋渔业股份有限公司
                                                                                        财务报表附注
                                                                2017 年 1 月 1 日—2017 年 12 月 31 日


    (十八) 应付职工薪酬

    1、 应付职工薪酬分类列示

               项           目    期初余额          本期增加额         本期减少额           期末余额
一、短期薪酬                      30,320,927.64     127,677,992.55     115,267,928.84       42,730,991.35
二、离职后福利-设定提存计划                           6,707,133.27       6,707,095.57                37.7
三、辞退福利                        253,690.98          286,599.63         454,468.35          85,822.26
四、一年内到期的其他福利              37,785.14          54,122.90          54,584.56          37,323.48
                  合    计        30,612,403.76     134,725,848.35     122,484,077.32       42,854,174.79

    2、 短期职工薪酬情况

             项         目       期初余额            本期增加          本期减少             期末余额
1.工资、奖金、津贴和补贴          28,903,757.58    116,662,209.13     104,302,144.69        41,263,822.02
2.职工福利费                                         4,048,777.44       4,048,777.44
3.社会保险费                                         3,581,133.07       3,581,133.07
   其中: 医疗保险费                                 2,986,336.64       2,986,336.64
          工伤保险费                                  284,000.06         284,000.06
          生育保险费                                  310,796.37         310,796.37
4.住房公积金                                         2,839,703.53       2,839,703.53
5.工会经费和职工教育经费           1,417,170.06       546,169.38          496,170.11         1,467,169.33
               合      计         30,320,927.64    127,677,992.55     115,267,928.84        42,730,991.35

    3、 设定提存计划情况

             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                                     6,262,418.75       6,262,381.05                  37.7
2、失业保险费                                         248,829.73         248,829.73
3、企业年金缴费                                       195,884.79         195,884.79
               合      计                           6,707,133.27       6,707,095.57                  37.7




    (十九) 应交税费

             税        种              期末余额                                  期初余额
增值税                                               298,473.86                               147,692.07

企业所得税                                          2,271,827.08                              701,435.86

城市维护建设税                                         32,054.49                                 2,068.39

房产税                                               273,051.86                                211,836.25

土地使用税                                           158,804.18                               154,055.30

个人所得税                                            119,102.33                               120,112.87


                                          - 45 -
                                                                  山东省中鲁远洋渔业股份有限公司
                                                                                       财务报表附注
                                                               2017 年 1 月 1 日—2017 年 12 月 31 日

             税        种                期末余额                              期初余额
教育费附加                                             22,896.07                                886.45

其他税费                                              202,488.32                               6,792.66

             合        计                           3,378,698.19                           1,344,879.85




       (二十) 应付利息

                  类    别                 期末余额                             期初余额
短期借款应付利息                                        360,208.32                           86,747.10
         合计                                           360,208.32                           86,747.10




       (二十一) 其他应付款

                款项性质                   期末余额                             期初余额
代收款                                                                                       13,573.83
保证金                                                  633,984.87                          150,000.00
职工费用                                              1,259,769.66                          622,365.00
其他                                                  4,281,598.23                         4,435,101.99
                合      计                            6,175,352.76                         5,221,040.82




       (二十二) 一年内到期的非流动负债

                项          目             期末余额                            期初余额
一年内到期的递延收益                                   866,585.48                           866,585.48

                合      计                             866,585.48                           866,585.48




       (二十三) 长期应付职工薪酬

                类      别                 期末余额                            期初余额
离职后福利-设定受益计划净负债                          518,846.65                           648,548.88
其他长期应付职工薪酬                                  1,058,820.98                         1,051,202.96
                合      计                            1,577,667.63                         1,699,751.84




       (二十四) 递延收益

       1、 递延收益按类别列示

                                          - 46 -
                                                                                             山东省中鲁远洋渔业股份有限公司
                                                                                                                  财务报表附注
                                                                                          2017 年 1 月 1 日—2017 年 12 月 31 日

 项        目          期初余额            本期增加额           本期减少额              期末余额                      形成原因
政府补助               10,572,454.62                              866,585.48              9,705,869.14     与资产相关的政府补助
 合        计          10,572,454.62                              866,585.48              9,705,869.14

      2、政府补助项目情况

                                                本期新增补        本期计入损益           其他             期末        与资产相关/与收
      项        目              期初余额
                                                  助金额              金额               变动             余额            益相关
建设专项基金                     9,867,781.98                            838,209.48                 9,029,572.50         与资产相关
财政造船贴息                      704,672.64                                28,376.00                    676,296.64      与资产相关
      合        计              10,572,454.62                            866,585.48                 9,705,869.14




      (二十五) 股本

                                                                         本次变动增减(+、-)
           项         目               期初余额         发行        送       公积金                                        期末余额
                                                                                           其他             小计
                                                        新股        股         转股
股份总数                             266,071,320.00                                                                      266,071,320.00




      (二十六) 资本公积

                 类        别                      期初余额                 本期增加额          本期减少额               期末余额
一、资本溢价                                       185,036,701.86                                                        185,036,701.86
二、其他资本公积                                    94,961,504.96                                                         94,961,504.96
                 合        计                      279,998,206.82                                                        279,998,206.82




      (二十七) 其他综合收益

                                   期初                                       本期发生额                                      期末
                                                                    减:前期计入
      项         目                              本期所得税         其他综合收           减:所得   减:税后归属
                                   余额                                                                                       余额
                                                   前发生额         益当期转入           税费用       于少数股东
                                                                        损益
一、以后不能重分类
进损益的其他综合收

二、以后将重分类进
                                -665,059.07     -6,823,841.48                                       -1,413,886.43         -6,075,014.12
损益的其他综合收益
   其中:外币财务报
                                -665,059.07     -6,823,841.48                                       -1,413,886.43         -6,075,014.12
表折算差额
其他综合收益合计                -665,059.07     -6,823,841.48                                       -1,413,886.43         -6,075,014.12




                                                                   - 47 -
                                                                                      山东省中鲁远洋渔业股份有限公司
                                                                                                           财务报表附注
                                                                                   2017 年 1 月 1 日—2017 年 12 月 31 日


    (二十八) 盈余公积

     类         别              期初余额                 本期增加额                 本期减少额                期末余额
法定盈余公积                        21,908,064.19                                                                21,908,064.19
    合           计                 21,908,064.19                                                                21,908,064.19




    (二十九) 未分配利润

                                                                                          期末余额
                          项   目
                                                                           金       额                    提取或分配比例
调整前上期末未分配利润                                                              50,349,731.78
调整期初未分配利润合计数(调增+,调减-)
调整后期初未分配利润                                                                50,349,731.78
加:本期归属于母公司所有者的净利润                                                  91,517,485.28
减:提取法定盈余公积
    提取任意盈余公积
    应付普通股股利
    转作股本的普通股股利
期末未分配利润                                                                     141,867,217.06




    (三十) 营业收入和营业成本

                                                    本期发生额                                      上期发生额
           项        目
                                          收入                      成本                   收入                   成本
一、主营业务小计                        916,346,846.65         758,381,626.82            836,980,106.66        768,125,495.47
围网金枪鱼捕捞                          101,348,675.03             53,850,966.50           5,180,247.30           4,613,098.49
延绳钓金枪鱼捕捞                         29,227,283.99             22,720,610.04          68,475,554.71          54,618,967.57
船只租赁                                 96,839,023.35             58,302,833.08          91,513,054.10          69,062,513.50
其他远洋捕捞                             10,270,768.88             10,353,845.03          10,304,142.94           9,376,427.33
水产品冷藏加工贸易                      678,661,095.40         613,153,372.17            661,507,107.61        630,454,488.58
二、其他业务小计                          7,769,939.15              1,732,428.85           8,897,412.86          1,799,950.37
房屋租赁                                  3,793,486.57              1,584,090.69           4,691,924.05          1,799,950.37
废料收入及其他                            3,976,452.58               148,338.16            4,205,488.81
           合        计                 924,116,785.80           760,114,055.67          845,877,519.52       769,925,445.84




                                                          - 48 -
                                                        山东省中鲁远洋渔业股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


       (三十一) 税金及附加

             项    目        本期发生额                             上期发生额
营业税                                                                             68,150.00

城市维护建设税                             342,007.05                             491,531.65

教育费附加                                 146,556.58                             210,639.92

地方教育附加                                97,704.40                             140,426.61

地方水利建设基金                            48,151.89                              70,213.31

房产税                                    1,233,859.68                            905,104.22

土地使用税                                 638,891.55                             444,314.17

印花税                                     357,407.46                             170,564.87

车船使用税                                  28,190.26                              24,599.99

其他                                           514.18
             合    计                     2,893,283.05                           2,525,544.74




       (三十二) 销售费用

             项    目        本期发生额                             上期发生额

港杂费                                    9,597,938.59                           3,227,450.31

职工薪酬支出                              1,549,084.25                           1,228,416.33

运杂费                                    2,393,490.45                           1,211,535.22

业务宣传费                                 255,154.66                             201,854.99

差旅费                                     101,635.36                              60,209.90

折旧费                                      38,319.66                              36,429.27

通讯费                                       11,253.47                             18,446.42

代理费                                     178,570.08                              12,092.23

装卸费                                       11,703.04                              8,987.42

报关报检费                                                                            424.53

 其他                                       36,893.93                              10,436.64
             合    计                   14,174,043.49                            6,016,283.26




       (三十三) 管理费用

             项    目        本期发生额                             上期发生额
职工薪酬                                33,422,096.52                         28,513,903.94
累计折旧及摊销                            3,315,896.29                           1,850,906.41
差旅费                                    2,740,393.19                           1,656,384.91
业务招待费                                1,264,336.30                           1,294,251.61
                               - 49 -
                                                          山东省中鲁远洋渔业股份有限公司
                                                                               财务报表附注
                                                       2017 年 1 月 1 日—2017 年 12 月 31 日

             项     目         本期发生额                             上期发生额
税金                                                                                841,798.70
车辆费                                       677,865.92                            1,103,660.98
中介服务费                                  1,178,783.06                           1,275,426.21
办公费                                      4,362,588.33                           1,040,067.47
物业水电                                     851,980.11                             371,236.49
休渔期及备航期费用                          4,351,750.85                        16,480,868.46
其他                                        4,360,291.55                           2,941,147.31
             合     计                    56,525,982.12                         57,369,652.49




       (三十四) 财务费用

             项     目         本期发生额                             上期发生额
利息支出                                    8,129,314.22                           3,348,913.42
减:利息收入                                 453,193.11                             703,520.24
汇兑损益                                    8,471,798.27                         -9,495,860.55
手续费支出                                   556,287.91                             401,709.10
其他支出                                     124,149.83                             118,304.91
             合    计                     16,828,357.12                          -6,330,453.36




       (三十五) 资产减值损失

             项    目          本期发生额                             上期发生额
坏账损失                                     472,385.89                             730,565.21
存货跌价损失                                1,231,004.79                           2,505,526.86
在建工程减值损失                            4,077,658.55
             合     计                      5,781,049.23                           3,236,092.07




       (三十六) 资产处置收益

              项   目          本期发生额                             上期发生额
固定资产处置损益                             422,100.74                            2,552,387.02
             合     计                       422,100.74                            2,552,387.02




                                 - 50 -
                                                                                山东省中鲁远洋渔业股份有限公司
                                                                                                     财务报表附注
                                                                             2017 年 1 月 1 日—2017 年 12 月 31 日


       (三十七) 其他收益

               项       目               本期发生额                 上期发生额                   与收益相关
国际渔业资源开发利用补助                   23,359,800.00                                         与收益相关
金枪鱼回运补贴                              2,534,600.00                                         与收益相关
造船财政贴息                                    28,376.00                                        与资产相关
蓝色经济区专项建设资金财政补贴                838,209.48                                         与资产相关
              合         计                26,760,985.48

    注 1:根据《青岛市海洋与渔业局关于分配 2017 年船舶报废拆解和船型标准化(远洋渔业)补助资金公示的通知》(青

海渔财【2017】24 号)文件规定,本年度公司获得青岛市财政局关于国际渔业资源开发利用的补助 23,359,800.00 元。

    注 2:根据《青岛市财政局文件关于拨付 2016 年度远洋渔业发展专项资金指标的通知》(青财农指【2017】36 号)的

相关规定,本年度公司获得青岛市财政局关于金枪鱼回运的财政补贴 2,534,600.00 元;

    注 3:根据烟台市发展和改革委员会及烟台市财政局下发的烟发改投资【2011】464 号文件《下达 2011 年第二批 8 亿

“两区”2011 年第二批山东半岛蓝色经济开发区和黄河三角洲高效生态经济区建设专项资金投资计划的通知》、烟台经济

技术开发区财政局《关于下达 2011 年单位预算指标的通知》(烟开财预【2011】514 号),烟台开发区财政局下达公司蓝色

经济区建设专项指标 13,600,000.00 元,2012 年到账 6,800,000.00 元,2013 年到账 6,800,000.00 元,公司在收到相关款

项时计入递延收益,并按照相关资产的预计剩余使用年限以平均法摊销, 本年计入其他收益的金额为 838,209.48 元;

    注 4:根据山东省财政厅 2013 年 6 月 25 日印发的《关于下达 2013 年省级远洋渔业企业财政贴息资金预算指标的通知》

(鲁财农指【2013】32 号),公司 2013 年收到财政贴息 830,000.00 元,用于补助船只建造,公司收到当期计入递延收益,

并按照相关资产的预计剩余使用年限以平均法摊销,本年计入其他收益的金额为 28,376.00 元。




       (三十八) 营业外收入

       1、 营业外收入分项列示

                                                                                            计入当期非经常性损益
         项        目                本期发生额                     上期发生额
                                                                                                    的金额
政府补助                                     3,000,000.00                43,165,181.73                  3,000,000.00
其他                                          228,686.87                     673,262.06                     228,686.87
         合        计                        3,228,686.87                43,838,443.79                  3,228,686.87

       2、计入营业外收入的政府补助

         项        目              本期发生额                   上期发生额                与资产相关/与收益相关
远洋渔船国际渔业资源开
                                                                   39,041,300.00               与收益相关
发利用补助
金枪鱼回运补贴                                                      3,197,500.00               与收益相关
蓝色经济区建设补助资金                                               838,209.48                与资产相关
造船财政贴息                                                          28,376.00                与资产相关
其他补助                                                              59,796.25                与收益相关
一次性落户补贴(注)                    3,000,000.00                                           与收益相关
         合        计                   3,000,000.00               43,165,181.73

                                                       - 51 -
                                                                                 山东省中鲁远洋渔业股份有限公司
                                                                                                      财务报表附注
                                                                              2017 年 1 月 1 日—2017 年 12 月 31 日

    注:公司总部在 2017 年由济南迁至青岛,根据《青岛市财政局文件关于拨付 2016 年度远洋渔业发展专项资金指标的

通知》(青财农指【2017】36 号)的相关规定,本年度公司获得青岛市财政局的一次性落户财政补贴 3,000,000.00 元。




       (三十九) 营业外支出

                                                                                              计入当期非经常性损益
        项     目                        本期发生额                  上期发生额
                                                                                                      的金额
罚款                                                                           490,642.50
职工工伤赔偿                                    265,966.81                                                265,966.81
其他                                             45,979.76                     186,972.81                  45,979.76
        合     计                               311,946.57                     677,615.31                  311,946.57




       (四十) 所得税费用

        1、所得税费用明细

                    项        目                                 本期发生额                       上期发生额
按税法及相关规定计算的当期所得税费用                                     3,031,549.10                    1,207,900.13
递延所得税费用                                                            -286,696.05
                    合        计                                         2,744,853.05                    1,207,900.13

       2、会计利润与所得税费用调整过程

                                    项     目                                                   金额
利润总额                                                                                                97,899,841.64
按法定/适用税率计算的所得税费用                                                                         24,474,960.41
适用不同税率的影响                                                                                     -12,925,040.90
调整以前期间所得税的影响                                                                                   -87,958.83
非应税收入的影响                                                                                        -5,141,726.64
不可抵扣的成本、费用和损失的影响                                                                           70,134.20
使用前期未确认递延所得税资产的可抵扣亏损的影响                                                          -8,359,421.35
本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响                                             4,713,906.14
所得税费用                                                                                               2,744,853.05




       (四十一) 现金流量表

       1、 收到或支付的其他与经营活动有关的现金

                         项        目                                本期发生额                    上期发生额
收到其他与经营活动有关的现金                                                  33,096,388.68             47,554,484.08
其中:财务费用-利息收入                                                         453,193.11                703,520.24


                                                        - 52 -
                                                                山东省中鲁远洋渔业股份有限公司
                                                                                     财务报表附注
                                                             2017 年 1 月 1 日—2017 年 12 月 31 日

                       项    目                       本期发生额                   上期发生额
        政府补助及其他营业外收入                            29,017,295.18              42,323,589.62
        信用证保证金                                         3,428,428.94               2,465,396.97
        往来款及其他                                           197,471.45               2,061,977.25
支付其他与经营活动有关的现金                                36,384,307.56              28,207,366.89
其中:付现销售费用                                          12,587,166.05               4,751,437.66
        付现管理费用                                        18,453,510.96              19,973,413.37
        信用证保证金                                         3,067,379.15               2,284,886.54
        往来款及其他                                         2,276,251.40               1,197,629.32

       2、 收到或支付的其他与投资活动有关的现金

                       项    目                       本期发生额                   上期发生额
收到其他与投资活动有关的现金                                                              648,268.69
其中:泰福 102 轮保险赔款                                                                 648,268.69

       3、 收到或支付的其他与筹资活动有关的现金

                       项    目                       本期发生额                   上期发生额
支付其他与筹资活动有关的现金                                                           14,630,000.00
其中:支付的对员工的筹资款                                                             14,630,000.00




       (四十二) 现金流量表补充资料

        1、 现金流量表补充资料

                            项目                          本期发生额                上期发生额
1、将净利润调节为经营活动现金流量
净利润                                                             95,154,988.59       57,640,269.85
加:资产减值准备                                                    5,781,049.23        3,236,092.07
固定资产折旧、油气资产折耗、生产性生物资产折旧                     36,028,547.16       34,610,398.91
无形资产摊销                                                         445,842.52           391,470.12
长期待摊费用摊销                                                     124,595.45
处置固定资产、无形资产和其他长期资产的损失(收益以
                                                                     -422,100.74        -2,552,387.02
“-”号填列)
财务费用(收益以“-”号填列)                                     11,443,077.58        -4,997,297.74
递延所得税资产减少(增加以“-”号填列)                             -286,696.05
存货的减少(增加以“-”号填列)                               -90,339,180.81          31,943,609.43
经营性应收项目的减少(增加以“-”号填列)                     -15,275,360.83          -32,385,780.43
经营性应付项目的增加(减少以“-”号填列)                         20,551,132.39         -450,652.00
其他
经营活动产生的现金流量净额                                         63,205,894.49       87,435,723.19
                                             - 53 -
                                                                            山东省中鲁远洋渔业股份有限公司
                                                                                                 财务报表附注
                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日

                          项目                                        本期发生额                    上期发生额
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                                                                147,067,351.82              128,737,661.78
减:现金的期初余额                                                            128,737,661.78               71,464,370.00
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                                       18,329,690.04               57,273,291.78

     2、 现金及现金等价物

                           项目                                         期末余额                     期初余额
一、现金                                                                  147,067,351.82                  128,737,661.78
其中:库存现金                                                                 1,252,378.69                 1,741,848.59
可随时用于支付的银行存款                                                  145,374,973.13                  126,995,290.36
可随时用于支付的其他货币资金                                                    440,000.00                       522.83
二、现金等价物
三、期末现金及现金等价物余额                                              147,067,351.82                  128,737,661.78




    (四十三) 所有权或使用权受到限制的资产

                  项目                           期末账面价值                                  受限原因
货币资金                                                        862,500.14               信用证保证金
固定资产                                                      88,200,769.64                    借款抵押
无形资产                                                      12,700,956.67                    借款抵押
              合     计                                      101,764,226.45                                           --




    (四十四) 外币货币性项目

           1、 外币货币性项目

           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                                                                                                   72,166,578.53
其中:美元                               8,604,964.07                           6.5342                     56,226,553.06
      欧元                                  29,432.79                           7.8023                       229,643.46
      日元                             247,166,535.00                           0.0579                     14,306,740.54
      塞地                                947,358.23                            1.4798                      1,401,901.94
      西法                                135,000.00                            0.0129                          1,739.53
应收账款                                                                                                   27,511,934.75
其中:美元                               3,510,855.48                           6.5342                     22,940,631.88
                                                    - 54 -
                                                                       山东省中鲁远洋渔业股份有限公司
                                                                                            财务报表附注
                                                                    2017 年 1 月 1 日—2017 年 12 月 31 日

           项目                  期末外币余额                折算汇率             期末折算人民币余额
      日元                             78,854,077.00                     0.0579                   4,564,310.53
      塞地                                  4,725.30                     1.4798                      6,992.34
其他应收款                                                                                        3,281,023.65
其中:美元                               250,638.67                      6.5342                   1,637,723.20
      塞地                              1,110,514.19                     1.4798                   1,643,300.46
应付账款                                                                                      23,539,452.36
其中:美元                              3,274,247.75                     6.5342               21,394,602.72
      日元                             37,054,915.00                     0.0579                   2,144,849.64
其他应付                                                                                           547,954.08
其中:美元                                25,180.00                      6.5342                    164,531.16
      塞地                               259,110.62                      1.4798                    383,422.93

      2、重要境外经营实体的记账本位币

           重要境外经营实体                 境外主要经营地        记账本位币             选择依据
HABITAT INTERNATIONAL CORPORATION                巴拿马              人民币            经营所处经济环境
LAIF FISHERIES COMPANY LIMITED                    加纳                  美元           经营所处经济环境
YAW ADDO FISHERIES COMPANY LIMITED                加纳                  美元           经营所处经济环境
ZHONG GHA FOODS COMPANY LIMITED                   加纳                  美元           经营所处经济环境
AFRICA STAR FISHERIES LIMITED                     加纳                  美元           经营所处经济环境




     (四十五) 政府补助

     1、本公司本年确认收到政府补助金额合计 28,894,400.00 元,其中与收益相关的政府补

助金额为 28,894,400.00 元。

     2、与收益相关的政府补助
                   项目                本期计入损益金额(均以正额列示)            计入当期损益的项目

一次性落户补贴                                                 3,000,000.00            营业外收入

金枪鱼回运补贴                                                 2,534,600.00             其他收益

国际渔业资源开发利用补助                                      23,359,800.00             其他收益
                  合   计                                     28,894,400.00                ——




     六、 合并范围的变更
     2017 年山东中鲁海延远洋渔业有限公司在加纳共和国投资设立子公司 AFRICA STAR

FISHERIES LIMITED 和 ZHONG GHA FOODS COMPANY LIMITED,并纳入合并报表范围。


                                                  - 55 -
                                                                                        山东省中鲁远洋渔业股份有限公司
                                                                                                             财务报表附注
                                                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


        七、 在其他主体中的权益
       在子公司中的权益

       1、 企业集团的构成

                                                                                            持股比例(%)
         子公司名称                 注册地         主要经营地            业务性质                                    取得方式
                                                                                            直接         间接
山东省中鲁水产海运有限
                                   山东青岛         山东青岛             冷藏运输           100.00                   投资设立
公司
山东省中鲁远洋(烟台)
                                   山东烟台         山东烟台             食品加工           100.00                   投资设立
食品有限公司
山东中鲁海延远洋渔业有
                                   山东青岛         山东青岛             远洋捕捞           81.26                    投资设立
限公司
HABITAT INTERNATIONAL
                                    巴拿马           巴拿马              冷藏运输           100.00                   投资设立
CORPORATION
YAW ADDO FISHERIES
                                       加纳               加纳           远洋捕捞                                    经营租赁
COMPANY LIMITED

       2、 重要的非全资子公司情况

                                 少数股东持股              当期归属于少数           当期向少数股东宣         期末累计少数股
序号        公司名称
                                     比例                    股东的损益               告分派的股利               东权益
         山东中鲁海延远
 1                                     18.74%                      3,637,503.31                                     35,321,101.18
         洋渔业有限公司

       3、 重要的非全资子公司主要财务信息

                                                                      期末余额
     子公司名称                                                                                      非流动负
                        流动资产         非流动资产              资产合计           流动负债                         负债合计
                                                                                                         债
山东中鲁海延远
                      137,172,698.60     226,220,585.87     363,393,284.47        174,281,509.38     676,296.64    174,957,806.02
洋渔业有限公司

       (续)
                                                                       期初余额
     子公司名称                                                                                       非流动负
                        流动资产          非流动资产             资产合计            流动负债                         负债合计
                                                                                                          债
山东中鲁海延远
                       96,844,105.24      92,416,572.75      189,260,677.99        12,017,618.20      704,672.64    12,722,290.84
洋渔业有限公司




                                                                       本期发生额
      子公司名称
                              营业收入                      净利润                  综合收益总额           经营活动现金流量
山东中鲁海延远洋
                                113,240,985.79               19,410,369.85               11,897,091.30               4,008,314.66
渔业有限公司

       (续)
                                                                       上期发生额
      子公司名称
                              营业收入                      净利润                  综合收益总额           经营活动现金流量
山东中鲁海延远洋
                            106,758,242.33            26,975,448.83                  26,902,385.11                 37,561,642.89
渔业有限公司


                                                             - 56 -
                                                        山东省中鲁远洋渔业股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


    八、 与金融工具相关的风险
    本公司的金融资产包括应收账款和其他应收款等,本公司的金融负债包括应付账款、其

他应付款和短期借款,各项金融工具的详细情况说明见本附注五的相关项目。本公司在日常

活动中面临各种金融工具的风险,主要包括信用风险、流动性风险、市场风险,董事会全权

负责建立并监督本公司的风险管理架构,以及制定和监察本公司的风险管理政策。

    风险管理目标和政策:本公司从事风险管理的目标是在风险和收益之间取得适当的平衡,

将风险对本公司经营业绩的负面影响降低到最低水平,使股东及其其他权益投资者的利益最

大化。

    1、信用风险

    如果金融工具涉及的顾客或对方无法履行合同项下的义务对本公司造成的财务损失,即

为信用风险。信用风险主要来自应收客户款项。应收账款和应收票据及其他应收款的账面值

为本公司对于金融资产的最大信用风险。

    2、流动性风险

    流动性风险为本公司在履行与金融负债有关的义务时遇到资金短缺的风险。本公司在资

金正常和紧张的情况下,确保有足够的流动性来履行到期债务,且与金融机构进行融资磋商,

保持一定水平的备用授信额度以降低流动性风险。

    3、市场风险

    (1)外汇风险

    外汇风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。

本公司面临的外汇风险主要来源于以美元计价的金融资产,外币金融资产折算成人民币的金

额列示如五、(四十四)外币货币性项目所述。

    (2)利率风险

    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。

本公司面临的利率风险主要来源于银行长期借款,本公司借款系浮动利率,存在人民币基准

利率变动风险。



    九、 关联方关系及其交易
    (一) 本公司的母公司




                                       - 57 -
                                                                                     山东省中鲁远洋渔业股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                                                 母公司对本公
                                                                                        母公司对本公司的
     母公司名称           注册地             业务性质               注册资本                                     司的表决权比
                                                                                          持股比例(%)
                                                                                                                     例(%)
山东省国有资产                       投资与管理,资产管
投资控股有限公           山东济南    理及资本运营,托管            450,000 万元                  33.07                 33.07
司                                     经营、投资咨询

      注:山东省国有资产投资控股有限公司为本公司的最终控制方。




       (二) 本公司子公司的情况

         详见附注“六、在其他主体中的权益”。



       (三) 本企业的其他关联方情况

                  其他关联方名称                                             其他关联方与本公司关系
山东省鲁信投资控股集团有限公司                                                  持股 5%以上的股东
浪潮通用软件有限公司                                               本期存在交易的受同一母公司控制的公司




       (四) 关联交易情况

       1、 购销商品、提供和接受劳务的关联交易

                                               关联交易定                本期发生额                           上期发生额
                     关联交易       关联交
 关联方名称                                    价方式及决                       占同类交易金                    占同类交易金额
                       类型         易内容                           金额                     金额
                                                 策程序                         额的比例(%)                     的比例(%)
采购商品、接受
    劳务:
浪潮通用软件
                            采购      软件         市场价          612,800.00           73.44
     有限公司

       2、 关联担保情况

                                                                                                            担保是否已经履行完
        担保方                  被担保方           担保金额           担保起始日         担保到期日
                                                                                                                    毕
山东省国有资产投资 山东中鲁海延远洋渔
                                                   100,000,000.00           2017-4-28           2018-2-28           否
    控股有限公司           业有限公司

      注:保证期间为主合同项下债务履行期届满之日起两年。


       3、关键管理人员报酬

         关键管理人员薪酬                               本期发生额                                       上期发生额
                  合计                                                2,245,100.00                                    2,025,800.00




                                                          - 58 -
                                                                                山东省中鲁远洋渔业股份有限公司
                                                                                                     财务报表附注
                                                                             2017 年 1 月 1 日—2017 年 12 月 31 日


      十、 承诺及或有事项
      (一)承诺事项

      截止报告日,不存在需要披露的承诺事项。

      (二)或有事项

      截止报告日,不存在需要披露的或有事项。


      十一、 资产负债表日后事项
      2018 年 2 月 9 日,公司第六届董事会第十四次会议(临时会议)审议通过了《关于控

股子公司增资并放弃同比例增资权的议案》。公司控股子公司山东中鲁海延远洋渔业有限公司

为缓解发展资金紧张的压力,保障其日常经营及新增业务的资金周转,拟由原股东进行增资

扩股。山东省国有资产投资控股有限公司货币出资 10,000 万元;公司货币出资 2,800 万元同

时放弃同比例增资权,增资后持股比例变更为 59.05%,继续保持控股股东的地位,海延公司

仍纳入合并报表范围。



      十二、 其他重要事项
      (一)分部报告

      1、分部报告的确定依据与会计政策

       本公司主营业务为远洋捕捞、水产品冷藏加工贸易、船只租赁以及其他业务。公司按照

主营业性质的不同进行分部报告的披露。

       2、分部报告的财务信息

                                                 水产品冷藏
 项    目        远洋捕捞         船只租赁                            其他          分部间抵销            合计
                                                   加工贸易
一、主营业
               253,280,525.02    96,839,023.35   678,661,095.40    10,270,768.88   -122,704,566.00    916,346,846.65
务收入
二、主营业
               171,981,908.37    58,302,833.08   640,447,606.34    10,353,845.03   -122,704,566.00    758,381,626.82
务成本
三、资产减
                 5,212,417.11         6,939.52      478,657.99         83,034.61                         5,781,049.23
值损失
四、折旧费
                19,779,816.42     8,712,038.62     6,224,436.89     1,312,255.23                       36,028,547.16
和摊销费
五、利润总
                59,053,921.67    24,238,542.16    25,437,009.84   -10,829,632.03                       97,899,841.64

六、所得税
                  682,757.39       771,199.32      1,290,896.34                                          2,744,853.05
费用
七、净利润      58,371,164.28    23,467,342.84    24,146,113.50   -10,829,632.03                       95,154,988.59
八、资产总额   612,762,811.13   249,570,186.46   363,039,088.24   249,305,578.69   -409,193,900.72   1,065,483,763.80
九、负债总
               271,074,267.86    39,439,332.19   175,603,105.36   249,470,063.98   -409,193,900.72    326,392,868.67

                                                       - 59 -
                                                                                   山东省中鲁远洋渔业股份有限公司
                                                                                                        财务报表附注
                                                                                2017 年 1 月 1 日—2017 年 12 月 31 日


       (二)其他事项

       除上述事项外,本公司不存在需要披露的其他重要事项。



       十三、 母公司财务报表主要项目注释
       (一)应收账款

       1、 应收账款分类披露

                                                                                         期末数

                        类        别                                    账面余额                          坏账准备
                                                                                                                     比例
                                                                      金额          比例(%)             金额
                                                                                                                     (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                      14,421,567.93       100.00       5,937,507.66       41.17
单项金额虽不重大但单项计提坏账准备的应收账款
                         合       计                              14,421,567.93       100.00       5,937,507.66       41.17



                                                                                         期初数

                        类        别                                    账面余额                          坏账准备
                                                                                                                     比例
                                                                      金额          比例(%)             金额
                                                                                                                     (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                      18,751,934.01       100.00       5,689,018.01       30.34
单项金额虽不重大但单项计提坏账准备的应收账款
                         合       计                              18,751,934.01       100.00       5,689,018.01       30.34

       按组合计提坏账准备的应收账款

       (1)采用账龄分析法计提坏账准备的应收账款

                                        期末数                                                 期初数
  账    龄
                  账面余额             计提比例%       坏账准备          账面余额            计提比例%         坏账准备
6 个月以内         4,969,792.92          5.00           248,489.65
3 年以上           5,689,018.01         100.00         5,689,018.01      5,689,018.01          100.00          5,689,018.01
  合    计        10,658,810.93                        5,937,507.66      5,689,018.01                          5,689,018.01

       (2)采用无风险组合方法计提坏账准备的应收账款情况

                                           期末数                                               期初数
  组合名称                                  计提比例                                            计提比例
                       账面余额                            坏账准备          账面余额                             坏账准备
                                                %                                                   %
无风险组合               3,762,757.00                                        13,062,916.00                                   -
  合         计          3,762,757.00                                        13,062,916.00

                                                         - 60 -
                                                                       山东省中鲁远洋渔业股份有限公司
                                                                                            财务报表附注
                                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


       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为 248,489.05 元;本期不存在收回或转回坏账准备的情形。

       3、 按欠款方归集的期末余额前五名的应收账款情况

                                                                    占应收账款总额
                    单位名称                     期末余额                                    坏账准备余额
                                                                      的比例(%)
TAI UNION ENTERPRISE CO.,LTD                     4,965,502.92             34.43                    248,275.15
山东省中鲁远洋(烟台)食品有限公司                3,762,757.00             26.09
PACIFIC PANDA,INC                                 3,600,962.12             24.97                   3,600,962.12
青岛海丰集团股份有限公司                              430,625.10           2.99                     430,625.10
吕明                                                  158,154.98           1.10                     158,154.98
                    合    计                     12,918,002.12             89.57                   4,438,017.35




       (二)其他应收款

        1、其他应收款

                                                                                   期末数
                                                                   账面余额                   坏账准备
                          类   别
                                                                                                         计提
                                                                              比例
                                                               金额                         金额         比例
                                                                              (%)
                                                                                                         (%)
单项金额重大并单项计提坏账准备的其他应收款
按组合计提坏账准备的其他应收款                             68,363,431.90      100.00    3,673,656.91       5.37
单项金额虽不重大但单项计提坏账准备的其他应收款
                         合    计                          68,363,431.90      100.00    3,673,656.91       5.37



                                                                                   期初数
                                                                   账面余额                   坏账准备
                          类   别
                                                                                                         计提
                                                                              比例
                                                               金额                         金额         比例
                                                                              (%)
                                                                                                         (%)
单项金额重大并单项计提坏账准备的其他应收款
按组合计提坏账准备的其他应收款                             43,482,072.02      100.00    3,571,189.67       8.21
单项金额虽不重大但单项计提坏账准备的其他应收款
                         合    计                          43,482,072.02      100.00    3,571,189.67       8.21




       按组合计提坏账准备的其他应收款

       (1)采用账龄分析法计提坏账准备的其他应收款


                                             - 61 -
                                                                                    山东省中鲁远洋渔业股份有限公司
                                                                                                         财务报表附注
                                                                                 2017 年 1 月 1 日—2017 年 12 月 31 日

                                        期末数                                                      期初数
  账     龄                              计提比                                                      计提比
                     账面余额                         坏账准备                 账面余额                           坏账准备
                                         例(%)                                                       例(%)%
6 个月以内                683,139.79      5.00               34,156.99               551,508.88       5.00           27,575.44

6-12 个月                 501,682.83      10.00              50,168.29               211,193.41       10.00           21,119.35

1至2年                    276,406.49      30.00              82,921.95               210,636.11       30.00          63,190.84

2至3年                    155,408.10      50.00              77,704.05                59,397.23       50.00          29,698.62

3 以上                   3,428,705.63    100.00        3,428,705.63                 3,429,605.42     100.00        3,429,605.42

  合     计              5,045,342.84                  3,673,656.91                 4,462,341.05                   3,571,189.67


       (2)采用无风险组合方法计提坏账准备的其他应收款

                                                  期末数                                              期初数
         组合名称                                 计提比例                                            计提比例
                                  账面余额                          坏账准备         账面余额                       坏账准备
                                                    (%)                                                 (%)
无风险组合                        63,318,089.06                                     39,019,730.97
         合    计                 63,318,089.06                                     39,019,730.97


       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为 102,467.24 元;本期不存在收回或转回坏账准备的情况。

       3、其他应收款按款项性质分类情况

              款项性质                                期末余额                                         期初余额

公司内部往来款                                                       63,318,089.06                                39,019,730.97
备用金及其他                                                          5,045,342.84                                 4,462,341.05
                合计                                                 68,363,431.90                                43,482,072.02

       4、按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                      占其他应
                                                                                                      收款期末
                                                      款项                                                          坏账准备
    债务人名称                                                        期末余额           账龄         余额合计
                                                      性质                                                            余额
                                                                                                      数的比例
                                                                                                        (%)
山东省中鲁水产海运有限公司                           往来款         24,716,830.96      3 年以上         36.16
                                                                                       1 年以
                                                                                       内、1-2
YAW ADDO FISHERIES COMPANY LIMITED                   往来款          12,011,222.79                      17.57
                                                                                       年、3 年
                                                                                         以上
LAIF FISHERIES COMPANY LIMITED                       往来款          11,928,106.07     1 年以内         17.45
AFRICA STAR FISHERIES LIMITED                        往来款          6,207,490.00      1 年以内         9.08
山东省中鲁远洋(烟台)食品有限公司                   往来款          6,000,000.00      1 年以内         8.78
                    合     计                                       60,863,649.82                       89.03          ——




                                                           - 62 -
                                                                                      山东省中鲁远洋渔业股份有限公司
                                                                                                           财务报表附注
                                                                                   2017 年 1 月 1 日—2017 年 12 月 31 日


    (三)长期股权投资

                                      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
对子公司投资      204,189,455.23                       204,189,455.23        204,189,455.23                       204,189,455.23
    合计          204,189,455.23                       204,189,455.23        204,189,455.23                       204,189,455.23


    对子公司投资

                                                                    本期减                           本期计提        减值准备
      被投资单位                   期初余额          本期增加                       期末余额
                                                                      少                             减值准备        期末余额
HABITAT     INTERNATIONAL
                                 12,476,145.60                                      12,476,145.60
CORP.
山东省中鲁水产海运公司           22,869,513.38                                      22,869,513.38
山东省中鲁远洋(烟台)
                                 55,448,185.24                                      55,448,185.24
食品公司
山东中鲁海延远洋渔业有
                              113,395,611.01                                       113,395,611.01
限公司
          合计                204,189,455.23                                       204,189,455.23




    (四)营业收入和营业成本

                                                   本期发生额                                       上期发生额
           项    目
                                           收入                     成本                   收入                     成本
一、主营业务小计                       140,286,633.63              90,139,577.77          65,888,355.68            62,233,674.19
围网金枪鱼捕捞                            84,551,266.16            45,828,407.82           5,180,247.30             4,613,098.49
延绳钓金枪鱼捕捞                          55,488,273.07            44,145,494.76          60,708,108.38            57,620,575.70
水产品冷藏加工贸易                          247,094.40               165,675.19
二、其他业务小计                           3,991,272.92             1,732,428.85           4,691,924.05            1,799,950.37
房屋租赁                                   3,793,486.57             1,584,090.69           4,691,924.05            1,799,950.37
废料收入及其他                              197,786.35               148,338.16
           合    计                    144,277,906.55              91,872,006.62          70,580,279.73           64,033,624.56




     十四、 补充资料
      (一) 当期非经常性损益明细表

                                     项       目                                                    金       额            备注
1.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                                                    422,100.74
2.计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额
                                                                                                          6,401,185.48
或定量享受的政府补助除外)
3.除上述各项之外的其他营业外收入和支出                                                                     -83,259.70
4.所得税影响额                                                                                            -197,626.19


                                                          - 63 -
                                                                            山东省中鲁远洋渔业股份有限公司
                                                                                                 财务报表附注
                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日

                               项    目                                                   金        额        备注
5.少数股东影响额                                                                               -524,757.44
                               合    计                                                        6,017,642.89

    公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和

特点将非经常性损益项目界定为经常性损益的项目:

           项       目                     涉及金额                                 说         明
                                                                   属于与企业业务密切相关,按照国家统一标
国际渔业资源开发利用补助                          23,359,800.00
                                                                   准定额或定量享受的政府补助



     (二) 净资产收益率和每股收益

                                    加权平均净资产收益率(%)                         基本每股收益
           报告期利润
                                          本年度              上年度             本年度                  上年度
归属于公司普通股股东的净利润              13.79                   8.88           0.3440                  0.1976
扣除非经常性损益后归属于公司普
                                          12.89                   7.96           0.3213                  0.1770
通股股东的净利润




                                                                   山东省中鲁远洋渔业股份有限公司

                                                                                     二○一八年三月六日




第 18 页至第 63 页的财务报表附注由下列负责人签署

法定代表人                          主管会计工作负责人                           会计机构负责人


签名:                              签名:                                       签名:


日期:                              日期:                                       日期:




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