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安通控股(600179)公告正文

黑化股份:2008年半年度报告

公告日期:2008-08-08

黑龙江黑化股份有限公司2008年半年度报告

    目  录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 6
    五、董事会报告 6
    六、重要事项 6
    七、财务会计报告(未经审计) 10
    八、备查文件目录 42
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)公司董事张肃泉,徐维欣,吴德生因公出差未能参加本次会议,特授权董事王宏伟、许文祥、朱勋绩对会议审议事项进行表决,其余董事出席董事会会议。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人王宏伟、主管会计工作负责人刘亚芳及会计机构负责人(会计主管人员)刘亚芳声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:黑龙江黑化股份有限公司
    公司法定中文名称缩写:黑化股份
    公司英文名称:HeiLongJiang HeiHua Co.,Ltd
    公司英文名称缩写:HH
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:黑化股份
    公司A股代码:600179
    3、 公司注册地址:黑龙江省齐齐哈尔市富拉尔基区向阳大街2号
    公司办公地址:黑龙江省齐齐哈尔市富拉尔基区向阳大街2号
    邮政编码:161041
    公司国际互联网网址:无
    公司电子信箱:hhgf@tom.com
    4、 公司法定代表人:王宏伟
    5、 公司董事会秘书:张连增
    电话:0452-8927129
    传真:0452-6884895
    E-mail:hhgf@tom.com
    联系地址:黑龙江黑化股份有限公司
    公司证券事务代表:刘喜涛
    电话:0452-8927290
    传真:0452-6884895
    E-mail:zlz600179@sohu.com
    联系地址:黑龙江黑化股份有限公司
    6、 公司信息披露报纸名称:《中国证券报》、《上海证券报》
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:公司董事会秘书处
    7、 公司其他基本情况:
    公司首次注册登记日期:1998年10月30日 公司首次注册登记地点:黑龙江省齐齐哈尔市富拉尔基区向阳大街2号 公司法人营业执照注册号:2300001100459 公司税务登记号码:230206702847417 公司组织结构代码:70284741-7 公司聘请的境内会计师事务所名称:天职国际会计师事务所 公司聘请的境内会计师事务所办公地址:中国北京海淀区车公庄西路乙19号华通大厦B座208 
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末              上年度期末              本报告期末比上年度期末增减(%)  
    总资产                             1,804,632,505.44        1,750,147,357.11        3.11                              
    所有者权益(或股东权益)           920,222,961.97          900,837,521.12          2.15                              
    每股净资产(元)                     2.36                    2.31                    2.16                              
    报告期(1-6月)        上年同期                本报告期比上年同期增减(%)      
    营业利润                           25,481,502.61           9,109,610.68            179.72                            
    利润总额                           25,810,701.85           9,361,972.12            175.70                            
    净利润                             19,385,440.85           7,593,394.67            155.29                            
    扣除非经常性损益后的净利润         19,391,185.25           7,598,601.57            155.19                            
    基本每股收益(元)                   0.05                    0.02                    150.00                            
    扣除非经常性损益后的基本每股收益(  0.05                    0.02                    150.00                            
    元)                                                                                                                  
    稀释每股收益(元)                   0.05                    0.02                    150.00                            
    净资产收益率(%)                    2.11                    0.85                    增加1.26个百分点                  
    经营活动产生的现金流量净额         93,534,237.39           19,634,238.84           376.38                            
    每股经营活动产生的现金流量净额     0.24                    0.05                    380.00                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    除上述各项之外的其他营业外收支净额                                           -7,659.20                               
    所得税影响数                                                                 1,914.80                                
    合计                                                                         -5,744.40                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况 
    (一)股份变动情况表
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本次变动前               本次变动增减(+,-)                         本次变动后              
    数量           比例(%)   发行   送股   公积金   其他        小计        数量           比例(%)  
       新股          转股                                                     
    一、有限售条件股份                                                                                                   
    1、国家持股                                                                                                          
    2、国有法人持股      199,141,133    51.06                            -860,000    -860,000    198,281,133    50.84    
    3、其他内资持股      8,750,597      2.25                             860,000     860,000     9,610,597      2.47     
    其中:境内非国有法人  2,530,597      0.65                                                     2,530,597      0.65     
    持股                                                                                                                 
    境内自然人持股       6,220,000      1.60                             860,000     860,000     7,080,000      1.82     
    4、外资持股                                                                                                          
    其中:境外法人持股                                                                                                   
    境外自然人持股                                                                                                       
    有限售条件股份合计   207,891,730    53.31                                                    207,891,730    53.31    
    二、无限售条件流通股份                                                                                               
    1、人民币普通股      182,108,270    46.69                                                    182,108,270    46.69    
    2、境内上市的外资股                                                                                                  
    3、境外上市的外资股                                                                                                  
    4、其他                                                                                                              
    无限售条件流通股份   182,108,270    46.69                                                    182,108,270    46.69    
    合计                                                                                                                 
    三、股份总数         390,000,000    100.00                                                   390,000,000    100.00   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                             68,318户                                                                
    前十名股东持股情况                                                                                                   
    股东名称    股东性质     持股比例  持股总数           报告期内增减  持有有限售条件股份数  质押或冻结的股份数量       
    (%)                                        量                                               
    黑龙江黑化  国有法人     50.84     198,281,133        -860,000      198,281,133           质押65,090,000冻结133,191, 
    集团有限公                                                                                133                        
    司                                                                                                                   
    耿国华      境内自然人   1.29      5,050,000                        5,050,000             未知                       
    上海锦彬投  境内非国有   0.39      1,530,597                        1,530,597             未知                       
    资管理有限  法人                                                                                                     
    公司                                                                                                                 
    玄京花      境内自然人   0.37      1,425,205                                              未知                       
    王素萍      境内自然人   0.30      1,170,000                        1,170,000             冻结1,170,000              
    傅仁标      境内自然人   0.26      1,000,056                                              未知                       
    上海灵犀房  境内非国有   0.26      1,000,000                        1,000,000             未知                       
    地产经纪有  法人                                                                                                     
    限公司                                                                                                               
    普恩吉贸易  未知         0.24      921,747            380,912                             未知                       
    (北京)有                                                                                                           
    限公司                                                                                                               
    林俊烨      境内自然人   0.19      740,000                                                未知                       
    肖玉萍      境内自然人   0.15      593,700                                                未知                       
    前十名无限售条件股东持股情况                                                                                         
    股东名称                     持有无限售条件股份数量   股份种类                                                       
    玄京花                       1,425,205                人民币普通股                                                   
    傅仁标                       1,000,056                人民币普通股                                                   
    普恩吉贸易(北京)有限公司   921,747                  人民币普通股                                                   
    林俊烨                       740,000                  人民币普通股                                                   
    肖玉萍                       593,700                  人民币普通股                                                   
    王利琴                       570,000                  人民币普通股                                                   
    陈荣法                       543,800                  人民币普通股                                                   
    郭菁慧                       489,941                  人民币普通股                                                   
    龚琴                         482,078                  人民币普通股                                                   
    逄金贵                       459,100                  人民币普通股                                                   
    上述股东关联关系或一致行动   公司控股股东与上述股东之间不存在关联关系或属于《上市公司股东持股变动信息披露管理办法》  
    关系的说明                   规定的一致行动人,公司未知其他股东之间是否存在关联关系或是否为一致行动人。              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序   有限售条件股东名称            持有的有限售条  限售条件                                                          
    号                                 件股份数量                                                                        
    1.   黑龙江黑化集团有限公司        198,281,133     截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    2.   耿国华                        5,050,000       截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    3.   上海锦彬投资管理有限公司      1,530,597       截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    4.   王素萍                        1,170,000       截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    5.   上海灵犀房地产经纪有限公司    1,000,000       截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    6.   李骏                          460,000         截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    7.   季平                          230,000         截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    8.   徐红胜                        170,000         截止2008年6月30日,公司控股股东黑化集团有限公司仍然存在经营性占用 
            上市公司资金问题且没有解决。故首次黑化集团及股改后通过司法拍卖获  
            得股份的七家股东所持股份不上市流通。                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    报告期内,公司充分发挥公司现有产品优势,继续深化内部管理,在节能增效上下功夫,加大资源整合力度,为公司做强做大奠定基础。 报告期内,公司实现营业收入101,445万元,比上年同期增长49.43%;实现营业利润2548万元,比上年同期增长179.72%;实现净利润1939万元,比上年同期增长155.29%;经营活动产生现金流量净额为9353万元,比上年同期增长376.38%。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品           营业收入     营业成本      毛利率(%)   营业收入比上年  营业成本比   毛利率比上年同期增减(% 
                         同期增减(%)  上年同期增   )                      
                                         减(%)                             
    分行业                                                                                                               
    炼焦业                   68,057       56,010        17.70       61.51           71.31        减少4.71个百分点        
    化肥业                   22,819       24,835        -8.83       9.48            -2.55        增加13.44个百分点       
    分产品                                                                                                               
    焦炭                     55,772       43,579        21.86       92.84           101.78       减少3.46个百分点        
    尿素                     18,718       20,020        -6.96       11.71           -5.01        增加18.83个百分点       
    焦炉气                   6,015        6,240         -3.74       -14.17          -10.2        减少4.78个百分点        
    其中:关联交易           8,471        8,477         -0.05       -11.63          -0.25        减少11.40个百分点       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额15,541万元。
    
    2、主营业务分地区情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区                                         营业收入                        营业收入比上年增减(%)                
    省内                                         42,202                          41.76                                   
    省外                                         48,673                          46.55                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    
    2、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
    
     六、重要事项 
    (一)公司治理的情况
    报告期内,公司股东大会、董事会、监事会以及管理层均严格按照《中华人民共和国公司法》、《中华人民共和国证券法》、《上市公司治理准则》等法律、法规及规范性文件的要求进行规范运作。截止报告期末,公司治理的实际情况基本符合中国证监会公司治理的有关要求。
    
    (二)报告期实施的利润分配方案执行情况
    2008 年4月25 日,公司召开了2007 年度股东大会,审议通过了《黑龙江黑化股份有限 公司2007 年度利润分配方案》,根据此方案,董事会对公司2007 年利润未进行分配,也未 进行公积金转增股本。
    
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (四)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (五)重大关联交易
    1、与日常经营相关的关联交易
    (1)、购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称         关联交易  关联交易定价原则          关联交易价格   关联交易金额        占同类交易金额   关联交易  
    内容                                                                   的比例(%)        结算方式  
    黑龙江黑化集团有   购买合成  依据与关联方签定的关联交  2,464.53       18,304,733.34       100.00           现款结算  
    限公司             氨        易协议、合同价格结算。                                                                  
    黑龙江黑化集团有   台班费、  依据与关联方签定的关联交                 10,827,022.63       100.00           现款结算  
    限公司             加工件    易协议、合同价格结算。                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1)、本公司向控股股东黑龙江黑化集团有限公司购买合成氨
    
    2)、本公司向控股股东黑龙江黑化集团有限公司支付台班费、加工件费用
    
    (2)、销售商品、提供劳务以及其他流入的重大关联交易
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称         关联交   关联交易定价原则           关联交易  关联交易金额          占同类交易金额的  关联交易结  
    易内容                              价格                            比例(%)           算方式      
    黑龙江黑化集团有   销售焦   依据与关联方签定的关联交   1.01      56,039,257.67         93.17             现款结算    
    限公司             炉气     易协议、合同价格结算。                                                                   
    黑龙江黑化集团有   销售水   依据与关联方签定的关联交             23,950,485.75         46.27             现款结算    
    限公司             电气     易协议、合同价格结算。                                                                   
    黑龙江黑化集团有   销售材   依据与关联方签定的关联交             10,800,171.29         29.58             现款结算    
    限公司             料       易协议、合同价格结算。                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    1)、本公司向控股股东黑龙江黑化集团有限公司销售焦炉气
    2)、本公司向控股股东黑龙江黑化集团有限公司销售水电气
    3)、本公司向控股股东黑龙江黑化集团有限公司销售材料
    
    (六)托管情况
    本报告期公司无托管事项。
    
    (七)承包情况
    本报告期公司无承包事项。
    
    (八)租赁情况
    本报告期公司无租赁事项。
    
    (九)担保情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对控股子公司的担保)                                                                         
    担保对象名称               发生日期(协议签署  担保金额          担保期                     是否履行   是否为关联方  
    日)                                                             完毕       担保          
    中国化工集团公司           2008年6月30日       10,000            2008年7月3日~2009年7月2日  否         是            
    齐齐哈尔德科化工有限公司                       450               2007年12月3日~2008年12月2  否         否            
                          日                                                  
    报告期内担保发生额合计                                                                      10,000                   
    报告期末担保余额合计(A)                                                                   10,450                   
    公司对控股子公司的担保情况                                                                                           
    报告期内对控股子公司担保发生额合计                                                          0                        
    报告期末对控股子公司担保余额合计(B)                                                       438                      
    公司担保总额情况(包括对控股子公司的担保)                                                                           
    担保总额(A+B)                                                                             10,888                   
    担保总额占公司净资产的比例                                                                  11.83                    
    其中:                                                                                                               
    为股东、实际控制人及其关联方提供担保的金额(C)                                             10,000                   
    直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                           0                        
    担保总额超过净资产50%部分的金额(E)                                                       0                        
    上述三项担保金额合计(C+D+E)                                                               10,000                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1、2008年6月30日,黑龙江黑化股份有限公司为间接控股股东中国化工集团公司提供担保,担保金额为10,000万元,担保期限为2008年7月3日至2009年7月2日,该事项已于2008年6月18日刊登在中国证券报、上海证券报上。
    2、黑龙江黑化股份有限公司为齐齐哈尔德科化工有限公司提供担保,担保金额为450万元,担保期限为2007年12月3日至2008年12月2日,该事项已于2007年11月17日刊登在中国证券报、上海证券报上。
    
    (十)委托理财情况
    本报告期公司无委托理财事项。
    
     (十一)承诺事项履行情况
    1、报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。
    (十二)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所。
    (十三)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    (十四)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    (十五)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                       刊载的报刊名称及版面        刊载日期               刊载的互联网网站及检索路径             
    2008年第一次临时股东大会   中国证券报C11版、上海证券   2008年1月17日          上海证券交易所网站http://www.sse.com.c 
    决议公告、四届董事会决议   报D6版                                             n                                      
    公告、四届监事会第一次会                                                                                             
    议决议公告。                                                                                                         
    公司四届董事会第二次会议   中国证券报D003版、上海证券  2008年2月22日          上海证券交易所网站http://www.sse.com.c 
    决议公告。                 报D4版                                             n                                      
    公司股票交易异常波动的公   中国证券报B07版、上海证券   2008年2月25日          上海证券交易所网站http://www.sse.com.c 
    告。                       报15版                                             n                                      
    公司国有法人股继续冻结的   中国证券报C040版、上海证券  2008年3月22日          上海证券交易所网站http://www.sse.com.c 
    公告。                     报16版                                             n                                      
    公司2007年年度报告及摘要   中国证券报D145版、上海证券  2008年3月27日          上海证券交易所网站http://www.sse.com.c 
    、四届董事会三会议决议公   报D15版                                            n                                      
    告、四届监事会二次会议决                                                                                             
    议公告。                                                                                                             
    公司股票交易异常波动的公   中国证券报D006版、上海证券  2008年4月3日           上海证券交易所网站http://www.sse.com.c 
    告。                       报D13版                                            n                                      
    公司股票交易异常波动的公   中国证券报C010版、上海证券  2008年4月15日          上海证券交易所网站http://www.sse.com.c 
    告。                       报D44版                                            n                                      
    公司2007年度股东大会决议   中国证券报C006版、上海证券  2008年4月26日          上海证券交易所网站http://www.sse.com.c 
    公告及法律意见书、公司200  报94版                                             n                                      
    8年第一季度报告。                                                                                                    
    公司国有法人股继续冻结的   中国证券报D006版、上海证券  2008年5月8日           上海证券交易所网站http://www.sse.com.c 
    公告。                     报D10版                                            n                                      
    公司国有法人股继续冻结及   中国证券报C12版、上海证券   2008年6月17日          上海证券交易所网站http://www.sse.com.c 
    轮候冻结的公告。           报D4版                                             n                                      
    公司董事会决议公告、公司   中国证券报B07版、上海证券   2008年6月18日          上海证券交易所网站http://www.sse.com.c 
    为中国化工集团公司提供反   报D14版                                            n                                      
    担保的公告。                                                                                                         
    公司国有法人股轮候冻结的   中国证券报B03版、上海证券   2008年6月25日          上海证券交易所网站http://www.sse.com.c 
    公告。                     报D21版                                            n                                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    七、财务会计报告(未经审计) 
    (一)财务报表
    合并资产负债表
    编制单位:黑龙江黑化股份有限公司                                    单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                      五、1             73,913,961.63             28,726,246.36              
    结算备付金                                                                                                           
    拆出资金                                                                                                             
    交易性金融资产                                                                                                       
    应收票据                                                        30,565,000.00             9,000,000.00               
    应收账款                                      五、2             246,437,656.53            222,094,986.43             
    预付款项                                      五、4             36,315,733.58             38,480,133.66              
    应收保费                                                                                                             
    应收分保账款                                                                                                         
    应收分保合同准备金                                                                                                   
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                    五、3             11,508,802.56             3,686,891.98               
    买入返售金融资产                                                                                                     
    存货                                          五、5             106,057,897.65            154,156,365.64             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                    504,799,051.95            456,144,624.07             
    非流动资产:                                                                                                         
    发放贷款及垫款                                                                                                       
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                                                                                         
    投资性房地产                                                                                                         
    固定资产                                      五、6             1,287,074,746.11          1,281,650,299.25           
    在建工程                                      五、7             8,638,189.46              8,231,915.87               
    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                                                                                                             
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                                                                         
    递延所得税资产                                五、8             4,120,517.92              4,120,517.92               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  1,299,833,453.49          1,294,002,733.04           
    资产总计                                                        1,804,632,505.44          1,750,147,357.11           
    流动负债:                                                                                                           
    短期借款                                      五、10            322,680,000.00            334,580,000.00             
    向中央银行借款                                                                                                       
    吸收存款及同业存放                                                                                                   
    拆入资金                                                                                                             
    交易性金融负债                                                                                                       
    应付票据                                      五、11            40,000,000.00             20,000,000.00              
    应付账款                                      五、12            238,742,479.64            257,638,854.33             
    预收款项                                      五、13            154,746,093.67            116,369,205.45             
    卖出回购金融资产款                                                                                                   
    应付手续费及佣金                                                                                                     
    应付职工薪酬                                  五、14            5,199,809.31              2,590,149.40               
    应交税费                                      五、15            95,895,441.34             95,609,565.22              
    应付利息                                                                                                             
    应付股利                                                                                                             
    其他应付款                                                      14,678,755.65             9,961,400.72               
    应付分保账款                                                                                                         
    保险合同准备金                                                                                                       
    代理买卖证券款                                                                                                       
    代理承销证券款                                                                                                       
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                    871,942,579.61            836,749,175.12             
    非流动负债:                                                                                                         
    长期借款                                                                                                             
    应付债券                                                                                                             
    长期应付款                                    五、16            4,380,000.00              4,380,000.00               
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                                                                       
    其他非流动负债                                                                                                       
    非流动负债合计                                                  4,380,000.00              4,380,000.00               
    负债合计                                                        876,322,579.61            841,129,175.12             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                            五、17            390,000,000.00            390,000,000.00             
    资本公积                                      五、18            325,637,339.56            325,637,339.56             
    减:库存股                                                                                                           
    盈余公积                                      五、19            28,067,460.06             28,067,460.06              
    一般风险准备                                                                                                         
    未分配利润                                    五、20            176,518,162.35            157,132,721.50             
    外币报表折算差额                                                                                                     
    归属于母公司所有者权益合计                                      920,222,961.97            900,837,521.12             
    少数股东权益                                                    8,086,963.86              8,180,660.87               
    所有者权益合计                                                  928,309,925.83            909,018,181.99             
    负债和所有者总计                                                1,804,632,505.44          1,750,147,357.11           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟            主管会计工作负责人:刘亚芳           会计机构负责人:刘亚芳
    母公司资产负债表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                                       70,410,637.63              27,453,364.99              
    交易性金融资产                                                                                                       
    应收票据                                                       30,565,000.00              9,000,000.00               
    应收账款                                     六、1             242,501,144.70             216,896,524.91             
    预付款项                                                       35,597,239.08              36,614,689.16              
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                   六、2             11,455,618.46              3,620,717.58               
    存货                                                           101,532,035.73             149,207,864.55             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                   492,061,675.60             442,793,161.19             
    非流动资产:                                                                                                         
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                 六、3             19,030,000.00              19,030,000.00              
    投资性房地产                                                                                                         
    固定资产                                                       1,269,007,223.24           1,262,982,576.05           
    在建工程                                                       8,638,189.46               8,231,915.87               
    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                                                                                                             
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                                                                         
    递延所得税资产                                                 3,774,452.28               3,774,452.28               
    其他非流动资产                                                                                                       
    非流动资产合计                                                 1,300,449,864.98           1,294,018,944.20           
    资产总计                                                       1,792,511,540.58           1,736,812,105.39           
    流动负债:                                                                                                           
    短期借款                                                       322,680,000.00             334,580,000.00             
    交易性金融负债                                                                                                       
    应付票据                                                       40,000,000.00              20,000,000.00              
    应付账款                                                       236,684,183.03             254,213,302.25             
    预收款项                                                       154,583,132.87             115,885,978.65             
    应付职工薪酬                                                   4,844,094.75               2,234,434.84               
    应交税费                                                       95,895,441.34              95,609,565.22              
    应付利息                                                                                                             
    应付股利                                                                                                             
    其他应付款                                                     13,572,207.31              9,593,217.19               
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                   868,259,059.30             832,116,498.15             
    非流动负债:                                                                                                         
    长期借款                                                                                                             
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                                                                       
    其他非流动负债                                                                                                       
    非流动负债合计                                                                                                       
    负债合计                                                       868,259,059.30             832,116,498.15             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             390,000,000.00             390,000,000.00             
    资本公积                                                       325,637,339.56             325,637,339.56             
    减:库存股                                                                                                           
    盈余公积                                                       28,067,460.06              28,067,460.06              
    未分配利润                                                     180,547,681.66             160,990,807.62             
    所有者权益(或股东权益)合计                                   924,252,481.28             904,695,607.24             
    负债和所有者(或股东权益)合计                                 1,792,511,540.58           1,736,812,105.39           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟            主管会计工作负责人:刘亚芳            会计机构负责人:刘亚芳
    
     合并利润表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业总收入                                                     1,014,446,802.98          678,877,521.03          
    其中:营业收入                                     五、21          1,014,446,802.98          678,877,521.03          
    利息收入                                                                                                             
    已赚保费                                                                                                             
    手续费及佣金收入                                                                                                     
    二、营业总成本                                                     988,965,300.37            669,767,910.35          
    其中:营业成本                                     五、21          932,177,079.27            629,275,527.32          
    利息支出                                                                                                             
    手续费及佣金支出                                                                                                     
    退保金                                                                                                               
    赔付支出净额                                                                                                         
    提取保险合同准备金净额                                                                                               
    保单红利支出                                                                                                         
    分保费用                                                                                                             
    营业税金及附加                                     五、22          5,609,077.30              3,940,682.32            
    销售费用                                                           5,869,398.67              5,852,055.23            
    管理费用                                                           30,213,515.81             17,452,263.52           
    财务费用                                                           15,096,229.32             13,247,381.96           
    资产减值损失                                                                                                         
    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                                                                                 
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 25,481,502.61             9,109,610.68            
    加:营业外收入                                     五、23          336,858.44                257,568.34              
    减:营业外支出                                     五、24          7,659.20                  5,206.90                
    其中:非流动资产处置净损失                                                                                           
    四、利润总额(亏损总额以“-”号填列)                             25,810,701.85             9,361,972.12            
    减:所得税费用                                     五、25          6,518,958.01              1,931,256.15            
    五、净利润(净亏损以“-”号填列)                                 19,291,743.84             7,430,715.97            
    归属于母公司所有者的净利润                                         19,385,440.85             7,593,394.67            
    少数股东损益                                                       -93,697.01                -162,678.70             
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                                        0.05                      0.02                    
    (二)稀释每股收益(元/股)                                        0.05                      0.02                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:-265,130.20元。
    法定代表人: 王宏伟             主管会计工作负责人:刘亚芳          会计机构负责人:刘亚芳
    
     母公司利润表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业收入                                       六、4           1,009,342,886.93          674,974,970.57          
    减:营业成本                                       六、4           927,364,963.56            625,335,260.42          
    营业税金及附加                                                     5,578,453.81              3,917,267.02            
    销售费用                                                           5,844,799.03              5,772,655.05            
    管理费用                                                           29,368,781.38             16,873,570.16           
    财务费用                                                           15,102,397.90             13,248,714.34           
    资产减值损失                                                                                                         
    加:公允价值变动收益(损失以“-”号填列)                                                                           
    投资收益(损失以“-”号填列)                                                                                       
    其中:对联营企业和合营企业的投资收益                                                                                 
    二、营业利润(亏损以“-”号填列)                                 26,083,491.25             9,827,503.58            
    加:营业外收入                                                                                                       
    减:营业外支出                                                     7,659.20                  5,206.90                
    其中:非流动资产处置净损失                                                                                           
    三、利润总额(亏损总额以“-”号填列)                             26,075,832.05             9,822,296.68            
    减:所得税费用                                                     6,518,958.01              1,931,256.15            
    四、净利润(净亏损以“-”号填列)                                 19,556,874.04             7,891,040.53            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟             主管会计工作负责人:刘亚芳            会计机构负责人:刘亚芳
    
    合并现金流量表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                             附注      本期金额              上期金额            
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                                               745,469,187.38        223,573,476.75      
    客户存款和同业存放款项净增加额                                                                                       
    向中央银行借款净增加额                                                                                               
    向其他金融机构拆入资金净增加额                                                                                       
    收到原保险合同保费取得的现金                                                                                         
    收到再保险业务现金净额                                                                                               
    保户储金及投资款净增加额                                                                                             
    处置交易性金融资产净增加额                                                                                           
    收取利息、手续费及佣金的现金                                                                                         
    拆入资金净增加额                                                                                                     
    回购业务资金净增加额                                                                                                 
    收到的税费返还                                                                                                       
    收到其他与经营活动有关的现金                                     五、26    124,743.37            546,312.18          
    经营活动现金流入小计                                                       745,593,930.75        224,119,788.93      
    购买商品、接受劳务支付的现金                                               526,906,364.77        120,397,577.50      
    客户贷款及垫款净增加额                                                                                               
    存放中央银行和同业款项净增加额                                                                                       
    支付原保险合同赔付款项的现金                                                                                         
    支付利息、手续费及佣金的现金                                                                                         
    支付保单红利的现金                                                                                                   
    支付给职工以及为职工支付的现金                                             35,306,000.49         21,200,610.28       
    支付的各项税费                                                             69,091,892.58         38,534,193.21       
    支付其他与经营活动有关的现金                                     五、27    20,755,435.52         24,353,169.10       
    经营活动现金流出小计                                                       652,059,693.36        204,485,550.09      
    经营活动产生的现金流量净额                                                 93,534,237.39         19,634,238.84       
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                                                   
    取得投资收益收到的现金                                                                                               
    处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                                                                 
    购建固定资产、无形资产和其他长期资产支付的现金                             43,978,690.00                             
    投资支付的现金                                                                                                       
    质押贷款净增加额                                                                                                     
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                                                                         
    投资活动现金流出小计                                                       43,978,690.00                             
    投资活动产生的现金流量净额                                                 -43,978,690.00                            
    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                                                         30,950,000.00         65,850,000.00       
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                       30,950,000.00         65,850,000.00       
    偿还债务支付的现金                                                         42,850,000.00         68,410,000.00       
    分配股利、利润或偿付利息支付的现金                                         12,467,832.12         12,596,461.59       
    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                                                                                         
    筹资活动现金流出小计                                                       55,317,832.12         81,006,461.59       
    筹资活动产生的现金流量净额                                                 -24,367,832.12        -15,156,461.59      
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                               25,187,715.27         4,477,777.25        
    加:期初现金及现金等价物余额                                               18,726,246.36         16,713,226.14       
    六、期末现金及现金等价物余额                                               43,913,961.63         21,191,003.39       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟             主管会计工作负责人:刘亚芳           会计机构负责人:刘亚芳
    
     母公司现金流量表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                             附注      本期金额              上期金额            
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                                               738,115,290.74        220,853,329.75      
    收到的税费返还                                                                                                       
    收到其他与经营活动有关的现金                                               124,743.37            546,312.18          
    经营活动现金流入小计                                                       738,240,034.11        221,399,641.93      
    购买商品、接受劳务支付的现金                                               522,544,955.21        118,041,294.00      
    支付给职工以及为职工支付的现金                                             34,822,317.43         20,824,259.66       
    支付的各项税费                                                             69,003,531.52         38,490,581.60       
    支付其他与经营活动有关的现金                                               20,565,435.19         24,258,221.42       
    经营活动现金流出小计                                                       646,936,239.35        201,614,356.68      
    经营活动产生的现金流量净额                                                 91,303,794.76         19,785,285.25       
    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                                                                                               
    处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                                                                 
    购建固定资产、无形资产和其他长期资产支付的现金                             43,978,690.00                             
    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                                                       43,978,690.00                             
    投资活动产生的现金流量净额                                                 -43,978,690.00                            
    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                                                         30,950,000.00         65,850,000.00       
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                       30,950,000.00         65,850,000.00       
    偿还债务支付的现金                                                         42,850,000.00         68,410,000.00       
    分配股利、利润或偿付利息支付的现金                                         12,467,832.12         12,596,461.59       
    支付其他与筹资活动有关的现金                                                                                         
    筹资活动现金流出小计                                                       55,317,832.12         81,006,461.59       
    筹资活动产生的现金流量净额                                                 -24,367,832.12        -15,156,461.59      
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                               22,957,272.64         4,628,823.66        
    加:期初现金及现金等价物余额                                               17,453,364.99         15,612,845.92       
    六、期末现金及现金等价物余额                                               40,410,637.63         20,241,669.58       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟           主管会计工作负责人:刘亚芳             会计机构负责人:刘亚芳
    
     合并所有者权益变动表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目   本期金额                                                                                                      
    归属于母公司所有者权益                                                     少数股东权益     所有者权益合计    
    实收资本(或股本)    资本公积          盈余公积          未分配利润                                            
    一、   390,000,000.00      325,637,339.56    28,067,460.06     157,132,721.50     8,180,660.87     909,018,181.99    
    上年                                                                                                                 
    年末                                                                                                                 
    余额                                                                                                                 
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、   390,000,000.00      325,637,339.56    28,067,460.06     157,132,721.50     8,180,660.87     909,018,181.99    
    本年                                                                                                                 
    年初                                                                                                                 
    余额                                                                                                                 
    三、本期增减变动金额                                           19,385,440.85      -93,697.01       19,291,743.84     
    (减少以“-”号填列                                                                                                 
    )                                                                                                                   
    (一)净利润                                                   19,385,440.85      -93,697.01       19,291,743.84     
    (二)直接计入所有者                                                                                                 
    权益的利得和损失                                                                                                     
    1.可供出售金融资产公                                                                                                
    允价值变动净额                                                                                                       
    2.权益法下被投资单位                                                                                                
    其他所有者权益变动的                                                                                                 
    影响                                                                                                                 
    3.与计入所有者权益项                                                                                                
    目相关的所得税影响                                                                                                   
    4.其他                                                                                                              
    上述(一)和(二)小                                           19,385,440.85      -93,697.01       19,291,743.84     
    计                                                                                                                   
    (三)所有者投入和减                                                                                                 
    少资本                                                                                                               
    1.所有者投入资本                                                                                                    
    2.股份支付计入所有者                                                                                                
    权益的金额                                                                                                           
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.提取一般风险准备                                                                                                  
    3.对所有者(或股东)                                                                                                
    的分配                                                                                                               
    4.其他                                                                                                              
    (五)所有者权益内部                                                                                                 
    结转                                                                                                                 
    1.资本公积转增资本(                                                                                                
    或股本)                                                                                                             
    2.盈余公积转增资本(                                                                                                
    或股本)                                                                                                             
    3.盈余公积弥补亏损                                                                                                  
    4.其他                                                                                                              
    四、   390,000,000.00      325,637,339.56    28,067,460.06     176,518,162.35     8,086,963.86     928,309,925.83    
    本期                                                                                                                 
    期末                                                                                                                 
    余额                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目     上年同期金额                                                                                                
    归属于母公司所有者权益                                                    少数股东权益    所有者权益合计    
    实收资本(或股本)    资本公积          盈余公积         未分配利润                                           
    一、上   390,000,000.00      325,657,339.56    26,260,073.76    146,019,510.38     9,259,568.92    897,196,492.62    
    年年末                                                                                                               
    余额                                                                                                                 
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、本   390,000,000.00      325,657,339.56    26,260,073.76    146,019,510.38     9,259,568.92    897,196,492.62    
    年年初                                                                                                               
    余额                                                                                                                 
    三、本期增减变动金额(                                          7,593,394.67       -162,678.70     7,430,715.97      
    减少以“-”号填列)                                                                                                 
    (一)净利润                                                    7,593,394.67       -162,678.70     7,430,715.97      
    (二)直接计入所有者权       -20,000.00                                                            -20,000.00        
    益的利得和损失                                                                                                       
    1.可供出售金融资产公允                                                                                              
    价值变动净额                                                                                                         
    2.权益法下被投资单位其                                                                                              
    他所有者权益变动的影响                                                                                               
    3.与计入所有者权益项目                                                                                              
    相关的所得税影响                                                                                                     
    4.其他                      -20,000.00                                                            -20,000.00        
    上述(一)和(二)小计       -20,000.00                         7,593,394.67       -162,678.70     7,410,715.97      
    (三)所有者投入和减少                                                                                               
    资本                                                                                                                 
    1.所有者投入资本                                                                                                    
    2.股份支付计入所有者权                                                                                              
    益的金额                                                                                                             
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.提取一般风险准备                                                                                                  
    3.对所有者(或股东)的                                                                                              
    分配                                                                                                                 
    4.其他                                                                                                              
    (五)所有者权益内部结                                                                                               
    转                                                                                                                   
    1.资本公积转增资本(或                                                                                              
    股本)                                                                                                               
    2.盈余公积转增资本(或                                                                                              
    股本)                                                                                                               
    3.盈余公积弥补亏损                                                                                                  
    4.其他                                                                                                              
    四、本   390,000,000.00      325,637,339.56    26,260,073.76    153,612,905.05     9,096,890.22    904,607,208.59    
    期期末                                                                                                               
    余额                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟              主管会计工作负责人:刘亚芳           会计机构负责人:刘亚芳
    
    母公司所有者权益变动表
    编制单位:黑龙江黑化股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目       本期金额                                                                                                  
    实收资本(或股本)      资本公积             盈余公积             未分配利润           所有者权益合计       
    一、上年   390,000,000.00        325,637,339.56       28,067,460.06        160,990,807.62       904,695,607.24       
    年末余额                                                                                                             
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、本年   390,000,000.00        325,637,339.56       28,067,460.06        160,990,807.62       904,695,607.24       
    年初余额                                                                                                             
    三、本期增减变动金额(减少                                                 19,556,874.04        19,556,874.04        
    以“-”号填列)                                                                                                     
    (一)净利润                                                               19,556,874.04        19,556,874.04        
    (二)直接计入所有者权益的                                                                                           
    利得和损失                                                                                                           
    1.可供出售金融资产公允价值                                                                                          
    变动净额                                                                                                             
    2.权益法下被投资单位其他所                                                                                          
    有者权益变动的影响                                                                                                   
    3.与计入所有者权益项目相关                                                                                          
    的所得税影响                                                                                                         
    4.其他                                                                                                              
    上述(一)和(二)小计                                                     19,556,874.04        19,556,874.04        
    (三)所有者投入和减少资本                                                                                           
    1.所有者投入资本                                                                                                    
    2.股份支付计入所有者权益的                                                                                          
    金额                                                                                                                 
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.对所有者(或股东)的分配                                                                                          
    3.其他                                                                                                              
    (五)所有者权益内部结转                                                                                             
    1.资本公积转增资本(或股本                                                                                          
    )                                                                                                                   
    2.盈余公积转增资本(或股本                                                                                          
    )                                                                                                                   
    3.盈余公积弥补亏损                                                                                                  
    4.其他                                                                                                              
    四、本期   390,000,000.00        325,637,339.56       28,067,460.06        180,547,681.66       924,252,481.28       
    期末余额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目       上年同期金额                                                                                              
    实收资本(或股本)      资本公积             盈余公积             未分配利润           所有者权益合计       
    一、上年   390,000,000.00        325,657,339.56       26,260,073.76        145,829,740.83       887,747,154.15       
    年末余额                                                                                                             
    加:会计政策变更                                                                                                     
    前期差错更正                                                                                                         
    二、本年   390,000,000.00        325,657,339.56       26,260,073.76        145,829,740.83       887,747,154.15       
    年初余额                                                                                                             
    三、本期增减变动金额(减少                                                 7,891,040.53         7,891,040.53         
    以“-”号填列)                                                                                                     
    (一)净利润                                                               7,891,040.53         7,891,040.53         
    (二)直接计入所有者权益的       -20,000.00                                                     -20,000.00           
    利得和损失                                                                                                           
    1.可供出售金融资产公允价值                                                                                          
    变动净额                                                                                                             
    2.权益法下被投资单位其他所                                                                                          
    有者权益变动的影响                                                                                                   
    3.与计入所有者权益项目相关                                                                                          
    的所得税影响                                                                                                         
    4.其他                          -20,000.00                                                     -20,000.00           
    上述(一)和(二)小计           -20,000.00                                7,891,040.53         7,871,040.53         
    (三)所有者投入和减少资本                                                                                           
    1.所有者投入资本                                                                                                    
    2.股份支付计入所有者权益的                                                                                          
    金额                                                                                                                 
    3.其他                                                                                                              
    (四)利润分配                                                                                                       
    1.提取盈余公积                                                                                                      
    2.对所有者(或股东)的分配                                                                                          
    3.其他                                                                                                              
    (五)所有者权益内部结转                                                                                             
    1.资本公积转增资本(或股本                                                                                          
    )                                                                                                                   
    2.盈余公积转增资本(或股本                                                                                          
    )                                                                                                                   
    3.盈余公积弥补亏损                                                                                                  
    4.其他                                                                                                              
    四、本期   390,000,000.00        325,637,339.56       26,260,073.76        153,720,781.36       895,618,194.68       
    期末余额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 王宏伟            主管会计工作负责人:刘亚芳          会计机构负责人:刘亚芳
    
    公司概况
    1. 黑龙江黑化股份有限公司(以下简称“公司”或“本公司”)是经黑龙江省人民政府黑政函(1998)57号文批准,由黑龙江黑化集团有限公司(以下简称“黑化集团”)作为独家发起人,并以募集方式设立的股份有限公司。经中国证券监督管理委员会证监发字(1998)241号和证监发字(1998)242号批准,公司于1998年9月22日向社会公开发行人民币普通股10,000万股。发行后公司总股本为33,000万股,其中法人股23,000万股,占总股本的69.70%;社会公众股10,000万股, 占总股本的30.30%。根据公司2006年第一次临时股东大会通过的股权分置改革方案,公司流通股股东每持有10股流通股股份将获得由资本公积定向转增6股股份,共计转增6,000万股,作为非流通股获取流通权的对价,转增后公司总股本变更为39,000万股,其中法人股23,000万股,占总股本的58.97%;社会公众股16,000万股, 占总股本的41.03%。 公司经营范围:焦炭、化学肥料和粗苯、焦油等化工产品。 2.本公司注册地址是中国黑龙江省齐齐哈尔市富拉尔基区向阳大街2号。 3.本公司直接控制人为黑化集团,间接控制人为中国化工新材料总公司,最终法人控制人为中国化工集团公司。 4.本财务报告经公司第四届董事会第六次会议批准于2008年8月7日报出。
    (二)公司主要会计政策、会计估计和前期差错:
    1、会计准则和会计制度:
    本公司基于下述编制基础编制的财务报表符合财政部2006 年2 月15 日颁布的《企业会计准则》的要求,真实完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
    
    2、财务报表的编制基础:
    本期财务报表以公司持续经营假设为基础,根据实际发生的交易事项,按照财政部2006 年2 月15 日颁布的《企业会计准则》及其应用指南的有关规定,并基于以下所述重要会计政策、会计估计进行编制。 2006年度财务报表按照2006年2月15日以前颁布的企业会计准则和《企业会计制度》编制。本期财务报表期初数和上期金额是按照证监发〔2006〕136号文和证监会计字〔2007〕10号文的规定,对《企业会计准则第38号-首次执行企业会计准则》和《企业会计准则解释第1号》(财会〔2007〕14号)规定需要进行追溯调整的事项,按照追溯调整的原则进行调整后编制而成。
    
    3、会计年度:
    本公司会计年度自公历1月1日起至12月31日止。
    
    4、记账本位币:
    本公司的记账本位币为人民币。
    
    5、计量属性:
    本公司以权责发生制为记账基础,以历史成本为计价基本原则。对采用重置成本、可变现净值、现值、公允价值等方法对会计要素进行计量时,保证所确定的会计要素金额能够取得并可靠计量。
    6、现金及现金等价物的确定标准: 
    现金流量表的现金指企业库存现金及可以随时用于支付的存款。现金等价物指持有的期限短(一般是指从购买日起三个月内到期)、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。
    7、外币业务核算方法: 
    对发生的外币业务,采用交易发生日的即期汇率折合人民币记账。对各种外币账户的外币期末余额,外币货币性项目按资产负债表日即期汇率折算,发生的差额计入当期损益;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;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额作为公允价值变动损益。 外币财务报表的折算遵循下列原则: (1)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; (2)利润表中的收入和费用项目,采用交易发生日的即期汇率折算; (3)按照上述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下单独列示; (4)现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。
    8、金融资产和金融负债的核算方法: 
    (1)金融资产和金融负债的分类 金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。 金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。 (2)金融资产和金融负债的确认依据和计量方法 公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。 公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:①持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;②在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。 公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:①、以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;②、与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;③、不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。 (3)金融资产转移的确认依据和计量方法 公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:①、 放弃了对该金融资产控制的,终止确认该金融资产;②、未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。 金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:①、所转移金融资产的账面价值;②、因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。 金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:①、终止确认部分的账面价值;②、终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。 (4)主要金融资产和金融负债的公允价值确定方法 存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。 (5)金融资产的减值测试和减值准备计提方法 公司在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产进行检查,以判断是否有证据表明金融资产已经发生减值。 ①应收款项 期末对应收款项进行全面检查,对于单项金额重大的应收款项和有确凿证据表明某项应收款项可收回性与其他各项应收款项存在明显差异时,单独进行减值测试。如有客观证据表明其发生了减值,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏帐准备。 对于单项金额非重大的应收款项与经单独测试后未减值的应收款项一起按类似信用风险特征划分为若干组合,再按这些应收款项组合在资产负债表日余额的一定比例计算确定减值损失,计提坏账准备。本公司根据以前年度相同或类似的、具有类似风险特征的应收款项组合的实际损失率为基础,一般情况下按应收款项期末余额的5%计提坏账准备。 ②持有至到期投资 持有至到期投资减值损失的计量按照应收款款减值损失的计量方法处理。 ③可供出售金融资产 期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,认定其已经发生减值,原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。已经确认的减值损失,不得通过损益转回。
    9、存货核算方法:
    (1)存货包括在日常活动中持有以备出售的产成品或库存商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。 (2)发出存货采用加权平均法。 (3)资产负债表日,存货采用成本与可变现净值孰低计量,按照存货类别成本高于可变现净值的差额计提存货跌价准备。产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。 (4)存货的盘存制度为永续盘存制。 (5)包装物、低值易耗品采用一次摊销法进行摊销。
    10、固定资产计价和折旧方法及减值准备的计提方法:
    (1)固定资产是指同时具有下列特征的有形资产:①为生产商品、提供劳务、出租或经营管理持有;②使用寿命超过一个会计年度。 (2)固定资产同时满足下列条件的予以确认:①与该固定资产有关的经济利益很可能流入企业;②该固定资产的成本能够可靠地计量。与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。 (3)固定资产按照成本进行初始计量。融资租入的固定资产,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提折旧。 (4) 固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                       折旧年限(年)                    残值率(%)               年折旧率(%)                 
    房屋及建筑物               15-40                             3                         6.47-2.43                     
    机器设备                   10-28                             3                         9.70-3.46                     
    电子设备                                                     3                         8.08                          
    运输设备                   12                                3                         8.08                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (5)因开工不足、自然灾害等导致连续6 个月停用的固定资产确认为闲置固定资产(季节性停用除外)。闲置固定资产采用和其他同类别固定资产一致的折旧方法。 (6)资产负债表日,有迹象表明固定资产发生减值的,按本编制方法四、11所述方法计提固定资产减值准备。
    
    11、在建工程核算方法: 
    (1)在建工程同时满足经济利益很可能流入、成本能够可靠计量时予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。 (2)在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工结算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。 (3)资产负债表日,有迹象表明在建工程发生减值的,按本编制方法四、11所述方法计提在建工程减值准备。
    12、无形资产核算方法:
    (1)无形资产按成本进行初始计量。 (2)根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产。 (3)使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。 (4)资产负债表日,检查使用寿命有限的无形资产预计给公司带来未来经济利益的能力,按本编制方法四、11 所述方法计提无形资产减值准备。 (5)内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:①完成该无形资产以使其能够使用或出售在技术上具有可行性;②具有完成该无形资产并使用或出售的意图;③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;⑤归属于该无形资产开发阶段的支出能够可靠地计量
    13、除存货、投资性房地产及金融资产外,其他主要类别资产的资产减值准备确定方法: 
    (1)在资产负债表日判断资产是否存在可能发生减值的迹象。有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额;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或资产组组合为基础确定其可收回金额。 (2)可收回金额根据单项资产、资产组或资产组组合的公允价值减去处置费用后的净额与该单项资产、资产组或资产组组合的预计未来现金流量的现值两者之间较高者确定。 (3)单项资产的可收回金额低于其账面价值的,按单项资产的账面价值与可收回金额的差额计提相应的资产减值准备。资产组或资产组组合的可收回金额低于其账面价值的,确认其相应的减值损失,减值损失金额先抵减分摊至资产组或资产组组合中商誉的账面价值,再根据资产组或资产组组合中除商誉之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;以上资产账面价值的抵减,作为各单项资产(包括商誉)的减值损失,计提各单项资产的减值准备。 (4)上述资产减值损失一经确认,在以后会计期间不予转回。
    14、长期股权投资的核算方法: 
    (1)长期股权投资初始投资成本的确定 ①同一控制下企业合并形成的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。②非同一控制下的企业合并形成的长期股权投资,在购买日按照支付的合并对价的公允价值和各项直接相关费用作为其初始投资成本。③除企业合并形成以外的长期股权投资:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。 (2)对具有实际控制权的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。 (3)资产负债表日,以成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,有客观证据表明其发生减值的,按照类似投资当时市场收益率对预计未来现金流量折现确定的现值低于其账面价值之间的差额,计提长期投资减值准备;其他投资,当存在减值迹象时,按本编制方法四、11所述方法计提长期投资减值准备。
    15、借款费用资本化的核算方法: 
    公司发生的借款费用,可直接归属于符合资本化条件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。 为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率(加权平均利率),计算确定一般借款应予资本化的利息金额。在资本化期间内,每一会计期间的利息资本化金额不超过当期相关借款实际发生的利息金额。外币专门借款本金及利息的汇兑差额,在资本化期间内予以资本化。专门借款发生的辅助费用,在所购建或生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,予以资本化;在达到预定可使用或者可销售状态之后发生的,计入当期损益。一般借款发生的辅助费用,在发生时计入当期损益。
    16、收入确认原则:
    (1)销售商品 销售商品在同时满足商品所有权上的主要风险和报酬转移给购货方;公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。 (2)提供劳务 提供劳务交易的结果在资产负债表日能够可靠估计的,采用完工百分比法确认提供劳务的收入,并按已完工作的比例测量完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益不确认劳务收入。 (3)让渡资产使用权 让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本企业货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。
    17、主要会计政策、会计估计和核算方法的变更以及重大会计差错更正及其影响
    (1) 会计政策变更 
    无
    
    (2) 会计估计变更 
    无
    
    (3) 会计差错更正
    无
    
    (三)税项:
    1、其他说明
    1.所得税:公司按应纳税所得额和当期适用的税率计算本期应缴所得税,本期所得税税率为25%。当期应缴所得税和递延所得税之和作为当期所得税费用。 2.增值税:分别按应纳增值税项目销售收入的17%、13%和6%计算销项税额,扣除符合规定可以抵扣的进项税后计算应缴增值税。 财税〔2005〕87号文《财政部、国家税务总局关于暂免征收尿素产品增值税的通知》规定,自2005年7月1日起,对国内企业生产销售的尿素产品增值税由先征后返50%调整为暂免征收增值税。公司本期尿素产品销售享受免征增值税政策。 3.营业税:公司按工程结算的3%代扣代缴营业税。 4.城市维护建设税:以应纳流转税额的7%计缴。 5.教育费附加:以应纳流转税额的3%计缴。 6.房产税:按房产原值70%的1.2%计缴。 7.其他税项:按国家和地方有关规定缴纳。
    
    (四)企业合并及合并财务报表
    1、公司所控制的境内外重要子公司的情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称              子公司类型       注册地           业务性质            注册资本        经营范围               
    黑化集团中美碧碧肥有限  控股子公司       齐齐哈尔市       复合肥的生产、销售  2,943           复合肥的生产、销售     
    责任公司                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称               期末实际投资额   持股比例(%)      表决权比例(%)          是否合并报表                   
    黑化集团中美碧碧肥有限   1,903            64.66              64.66                    是                             
    责任公司                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (1)报告期内,公司财务报表合并范围未发生重大变化。
    
    
    
    (五)合并会计报表附注
    1、货币资金
    单位:元 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                               期末数                   期初数                   
                            人民币金额               人民币金额               
    现金                                                               31,412.62                30,872.36                
    银行存款                                                           43,882,549.01            18,695,374.00            
    其他货币资金                                                       30,000,000.00            10,000,000.00            
    合计                                                               73,913,961.63            28,726,246.36            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)其他货币资金是为齐齐哈尔市商业银行富拉尔基支行对本公司开出银行承兑汇票存入的存款保证金,期限自2008年4月24日到2008年12月27日止。 (2)货币资金期末余额中除上述承兑汇票保证金外不存在冻结、抵押、对使用有限制、存放境外或存在潜在回收风险的款项。
    
     2、应收账款
    (1) 应收账款按种类披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类      期末数                                              期初数                                                 
    账面余额                     坏账准备               账面余额                      坏账准备                 
    金额                比例(%)  金额                   金额                 比例(%)  金额                     
    单项金额  68,643,333.77       26.20    3,533,002.86           70,660,057.25        29.74    3,533,002.86             
    重大的应                                                                                                             
    收账款                                                                                                               
    单项金额  3,073,776.49        1.17     3,073,776.49           3,073,776.49         1.29     3,073,776.49             
    不重大但                                                                                                             
    按信用风                                                                                                             
    险特征组                                                                                                             
    合后该组                                                                                                             
    合的风险                                                                                                             
    较大的应                                                                                                             
    收账款                                                                                                               
    其他不重  190,247,146.19      72.63    8,919,820.57           163,887,752.61       68.97    8,919,820.57             
    大应收账                                                                                                             
    款                                                                                                                   
    合计      261,964,256.45      -       15,526,599.92      -  237,621,586.35       -       15,526,599.92         - 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注: 该账户余额1000万元以上非关联方为单项金额重大的应收账款。
    
    (2)应收账款按账龄披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄        期末数                                      期初数                                                       
    账面余额                   坏账准备         账面余额                                     坏账准备        
    金额              比例(%)                   金额               比例(%)                                   
    一年以内    146,993,507.05    56.11    5,792,406.94     115,848,138.78     48.75    5,792,406.94                     
    一至二年    33,654,299.30     12.85    1,772,034.93     35,440,698.50      14.91    1,772,034.93                     
    二至三年    58,438,172.53     22.31    3,152,768.80     63,055,375.98      26.54    3,152,768.80                     
    三年以上    22,878,277.57     8.73     4,809,389.25     23,277,373.09      9.80     4,809,389.25                     
    合计        261,964,256.45    100.00   15,526,599.92    237,621,586.35     100.00   15,526,599.92                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)金额较大的其他应收款项的性质或内容
    1)期末余额中前五名客户欠款合计金额为158,222,203.78元,占期末应收账款余额的60.40%。 2)期末余额中本公司直接控股股东黑化集团欠款余额为28,886,978.08元,账龄在一年以内。除此之外无其他持有本公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    3、其他应收款:
    (1) 其他应收账款按种类披露:
    单位: 元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类               期末数                                            期初数                                          
    账面余额                     坏账准备             账面余额                   坏账准备             
    金额                 比例(%  金额                 金额             比例(%)   金额                 
    )                                                                            
    其他不重大其他应   13,652,128.13        100     2,143,325.57         5,830,217.55     100       2,143,325.57         
    收款项                                                                                                               
    合计               13,652,128.13        -      2,143,325.57     -  5,830,217.55     -        2,143,325.57     -  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)其他应收账款按账龄披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄          期末数                                      期初数                                                     
    账面余额                    坏账准备        账面余额                                    坏账准备       
    金额              比例(%)                   金额            比例(%)                                    
    一年以内      9,165,341.47      67.13     45,332.86       906,657.35      15.55       45,332.86                      
    一至二年      160,135.40        1.17      11,483.90       229,679.94      3.94        11,483.90                      
    二至三年      731,441.60        5.36      54,808.53       1,096,170.60    18.80       54,808.53                      
    三年以上      3,595,209.66      26.34     2,031,700.28    3,597,709.66    61.71       2,031,700.28                   
    合计          13,652,128.13     100.00    2,143,325.57    5,830,217.55    100.00      2,143,325.57                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    4、预付账款:
    (1) 预付账款帐龄
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                  期末数                                          期初数                                         
    金额                    比例(%)                 金额                    比例(%)                
    一年以内              23,032,903.61           55.70                   21,434,476.04           55.70                  
    一至二年              791,676.52              3.07                    1,182,455.23            3.07                   
    二至三年              8,311,810.33            26.64                   10,250,373.94           26.64                  
    三年以上              4,179,343.12            14.59                   5,612,828.45            14.59                  
    合计                  36,315,733.58           100.00                  38,480,133.66           100.00                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 预付账款主要单位 
    1)期末余额中前五名供应商预付款合计金额为13,201,300.88元,占期末预付账款余额的36.35%
    2)预付账款中无持公司5%(含5%)以上表决权股份的股东单位的款项。
    
    5、存货:
    (1) 存货分类 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末数                                                期初数                                           
    项目          账面余额             跌价   账面价值                  账面余额             跌价准  账面价值            
    准备                                                  备                          
    原材料        81,116,970.73               81,116,970.73             120,220,841.69               120,220,841.69      
    库存商品      24,940,926.92               24,940,926.92             33,935,523.95                33,935,523.95       
    合计          106,057,897.65              106,057,897.65            154,156,365.64               154,156,365.64      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    1)期末比期初下降31.20%,主要原因为原材料精煤储量减少所致; 2)期末存货不存在抵押情况。
    
    6、固定资产
    (1) 固定资产情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                 期初账面余额            本期增加额          本期减少额   期末账面余额           
    一、原价合计:                       1,614,578,682.14        56,956,729.00                    1,671,535,411.14       
    其中:房屋及建筑物                   385,236,715.73          9,851,304.00                     395,088,019.73         
    机器设备                             1,224,842,387.04        43,170,240.00                    1,268,012,627.04       
    运输工具                             4,499,579.37            3,935,185.00                     8,434,764.37           
    二、累计折旧合计:                   332,510,520.92          51,532,282.14                    384,042,803.06         
    其中:房屋及建筑物                   111,780,664.30          5,268,991.13                     117,049,655.43         
    机器设备                             218,882,328.11          45,964,802.19                    264,847,130.30         
    运输工具                             1,847,528.51            298,488.82                       2,146,017.33           
    三、固定资产净值合计                                                                                                 
    其中:房屋及建筑物                                                                                                   
    机器设备                                                                                                             
    运输工具                                                                                                             
    四、减值准备合计                     417,861.97                                               417,861.97             
    其中:房屋及建筑物                                                                                                   
    机器设备                                                                                                             
    运输工具                             417,861.97                                               417,861.97             
    五、固定资产净额合计                 1,281,650,299.25                                         1,287,074,746.11       
    其中:房屋及建筑物                   273,456,051.43                                           278,038,364.30         
    机器设备                             1,005,960,058.93                                         1,003,165,496.74       
    运输工具                             2,234,188.89                                             5,870,885.07           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)公司为取得金融机构借款以房屋建筑物和机器设备作为抵押,其中:抵押房屋及建筑物账面原值为81,174,678.52 元,账面净值为54,207,891.75 元;抵押机器设备账面原值为257,103,062.29元,账面净值为238,607,694.31 元。 (3)本期公司购入固定资产56,956,729.00万元。
    
    7、在建工程:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目           期末数                                              期初数                                            
    账面余额           跌价准备      账面净额           账面余额          跌价准备      账面净额          
    在建工程       8,638,189.46                     8,638,189.46       8,231,915.87                    8,231,915.87      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    在建工程项目变动情况: 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目名称               期初数                 本期增加               资金来源                  期末数                
    培训中心               6,185,518.67                                  自筹                      6,185,518.67          
    7号炉改造              1,166,250.00                                  自筹                      1,166,250.00          
    生物膜法脱氨氮改造     751,582.71             128,061.37             自筹                      879,644.08            
    干熄焦工程             85,000.00                                     自筹                      85,000.00             
    西侧龙门吊             34,613.99                                     自筹                      34,613.99             
    4#炉地下室水泵改造     8,950.50                                      自筹                      8,950.50              
    空分车间办公楼改造                            278,212.22             自筹                      278,212.22            
    合计                   8,231,915.87           406,273.59             /                         8,638,189.46          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    8、递延所得税资产的说明: 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                        期末账面余额                                 期初账面余额                                
    暂时性差异           递延所得税资产          暂时性差异           递延所得税资产         
    坏账准备                    17,669,925.59        4,016,052.43            17,669,925.59        4,016,052.43           
    固定资产减值准备            417,861.97           104,465.49              417,861.97           104,465.49             
    合计                        18,087,787.56        4,120,517.92            18,087,787.56        4,120,517.92           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    9、资产减值准备明细
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                               年初账面余额       本期计提   本期减少额                       期末账面余额       
               额         转回      转销       合计                           
    一、坏账准备                       17,669,925.59                                                  17,669,925.59      
    二、存货跌价准备                                                                                                     
    三、可供出售金融资产减值准备                                                                                         
    四、持有至到期投资减值准备                                                                                           
    五、长期股权投资减值准备                                                                                             
    六、投资性房地产减值准备                                                                                             
    七、固定资产减值准备               417,861.97                                                     417,861.97         
    八、工程物资减值准备                                                                                                 
    九、在建工程减值准备                                                                                                 
    十、生产性生物资产减值准备                                                                                           
    其中:成熟生产性生物资产减值准备                                                                                     
    十一、油气资产减值准备                                                                                               
    十二、无形资产减值准备                                                                                               
    十三、商誉减值准备                                                                                                   
    十四、其他                                                                                                           
    合计                               18,087,787.56                                                  18,087,787.56      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    10、短期借款
    短期借款分类:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                     期末数                                         期初数                                       
    抵押借款                 77,150,000.00                                  77,150,000.00                                
    信用借款                 245,530,000.00                                 257,430,000.00                               
    合计                     322,680,000.00                                 334,580,000.00                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    1)抵押借款的抵押物为公司房屋建筑物和机器设备,详见本附注五、6。 2)保证借款的担保人为中国化工新材料总公司。
    
    11、应付票据: 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类                                   期末数                                  期初数                                
    银行承兑汇票                           40,000,000.00                           20,000,000.00                         
    合计                                   40,000,000.00                           20,000,000.00                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:应付票据为银行承兑汇票,期限为2008年4月24日至2008年12月27日。
    
    12、应付账款:
    本报告期应付账款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    13、预收账款:
    本报告期预收账款中预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    
    14、应付职工薪酬
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                期初账面余额        本期增加额          本期支付额           期末账面余额        
    一、工资、奖金、津贴和补贴                              38,628,282.68       38,628,282.68                            
    二、职工福利费                                                                                                       
    三、社会保险费                      235,056.16          10,746,152.45       10,746,152.45        235,056.16          
    四、住房公积金                      2,234,434.84        2,638,991.72        7,657.00             4,865,769.56        
    五、其他(工会经费和职工教育经费)  120,658.40          824,254.59          845,929.40           98,983.59           
    合计                                2,590,149.40        52,837,681.44       50,228,021.53        5,199,809.31        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    15、应交税费:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                        期末数                                        期初数                                     
    增值税                      51,511,499.48                                 61,734,726.97                              
    所得税                      30,401,166.99                                 23,882,208.98                              
    个人所得税                  7,479.18                                      27,317.73                                  
    城建税                      6,238,309.46                                  4,378,020.59                               
    房产税                      1,944,022.82                                  1,290,646.26                               
    教育附加                    5,792,963.41                                  4,296,644.69                               
    合计                        95,895,441.34                                 95,609,565.22                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    16、长期应付款:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    借款单位                               初始金额                                期末余额                              
    中国信达资产管理公司                   4,380,000.00                            4,380,000.00                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:子公司碧碧肥公司从中国银行齐齐哈尔分行富区支行取得的短期借款438万元,已于2004年9月23日到期。2004年7月接到通知,该行已将该借款合同项下的全部权利依法转让给中国信达资产管理公司哈尔滨办事处。本公司将该款项转入长期应付款核算。
    
    17、股本:
    单位: 股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本次变动前                  本次变动增减(+,-)                            本次变动后                 
    数量              比例(%)   发行新股   送股   公积金转股   其他    小计       数量             比例(%)   
    股份总数    390,000,000       100.00                                                      390,000,000      100.00    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    18、资本公积: 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                           期初数                本期增加              本期减少             期末数               
    资本溢价(股本溢价)           297,766,293.68                                                   297,766,293.68       
    其他资本公积                   27,871,045.88                                                    27,871,045.88        
    合计                           325,637,339.56                                                   325,637,339.56       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    19、盈余公积:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                           期初数                本期增加              本期减少             期末数               
    法定盈余公积                   28,067,460.06                                                    28,067,460.06        
    合计                           28,067,460.06                                                    28,067,460.06        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    20、未分配利润:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                      期末数                            提取或分配比例           
    调整前年初未分配利润(2007年期末数)                      157,132,721.50                    -                       
    调整后年初未分配利润                                      157,132,721.50                    -                       
    加:本期净利润                                            19,385,440.85                     -                       
    期末未分配利润                                            176,518,162.35                    -                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    21、营业收入:
    (1) 营业收入 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   本期发生额                              上期发生额                            
    主营业务收入                           908,752,333.43                          629,814,995.92                        
    其他业务收入                           105,694,469.55                          49,062,525.11                         
    合计                                   1,014,446,802.98                        678,877,521.03                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 主营业务(分行业)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    行业名称                本期数                                         上年同期数                                    
    营业收入               营业成本                营业收入               营业成本               
    炼焦业                  680,565,055.47         560,098,528.09          421,393,539.44         326,949,389.30         
    化肥业                  228,187,277.96         248,347,318.49          208,421,456.48         254,833,079.94         
    合计                    908,752,333.43         808,445,846.58          629,814,995.92         581,782,469.24         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3) 主营业务(分产品)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    产品名称                        本期数                                     上年同期数                                
    营业收入              营业成本             营业收入              营业成本            
    焦炭                            557,720,877.20        435,786,744.82       289,205,732.74        215,969,474.07      
    尿素                            187,181,484.94        200,196,236.30       167,558,402.95        210,772,907.98      
    焦炉煤气                        60,149,903.36         62,397,054.62        70,077,340.51         69,349,085.40       
    甲醇                            35,443,919.78         42,846,592.20        36,349,402.22         39,553,287.15       
    焦油                            30,306,191.45         27,269,627.95        30,940,170.91         19,883,782.44       
    粗苯                            28,636,478.59         26,598,812.59        29,135,985.52         18,939,057.44       
    其它化工产品                    9,313,478.11          13,350,778.10        6,547,961.07          7,314,874.76        
    合计                            908,752,333.43        808,445,846.58       629,814,995.92        581,782,469.24      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4) 主营业务(分地区)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区名称                        本期数                                     上年同期数                                
    营业收入              营业成本             营业收入              营业成本            
    省内                            422,021,823.63        428,128,893.75       297,688,400.74        318,929,558.27      
    省外                            486,730,509.80        380,316,952.83       332,126,595.18        262,852,910.97      
    合计                            908,752,333.43        808,445,846.58       629,814,995.92        581,782,469.24      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    22、营业税金及附加:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                      本期数                           上年同期数                    计缴标准                    
    城建税                    3,926,354.09                     2,758,477.62                                              
    教育费附加                1,682,723.21                     1,182,204.70                                              
    合计                      5,609,077.30                     3,940,682.32                  /                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:本期比上年同期增长42.34%,主要原因为本期产品实现税金增加所致。
    
    23、营业外收入:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                 本期发生额                                  上期发生额                          
    非流动资产处置利得合计                                                                                               
    其中:固定资产处置利得                                                                                               
    接受捐赠                                                                                                             
    债务重组收益                                                                                                         
    无形资产处置利得                                                                                                     
    增值税减免                           336,858.44                                  257,568.34                          
    合计                                 336,858.44                                  257,568.34                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:子公司碧碧肥公司生产的复合肥是农业生产资料,属于国家免征增值税范围产品。
    
    24、营业外支出:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   本期发生额                              上期发生额                            
    非流动资产处置损失合计                                                                                               
    其中:固定资产处置损失                                                                                               
    对外捐赠                                                                                                             
    债务重组损失                                                                                                         
    无形资产处置损失                                                                                                     
    罚款、滞纳金及其他                     7,659.20                                5,206.90                              
    合计                                   7,659.20                                5,206.90                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    25、所得税费用:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   本期发生额                              上期发生额                            
    当期所得税                             6,518,958.01                            1,931,256.15                          
    递延所得税                                                                                                           
    合计                                   6,518,958.01                            1,931,256.15                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    26、收到的其他与经营活动有关的现金:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                       金额                                                      
    收取个人返款                                               124,743.37                                                
    合计                                                       124,743.37                                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    27、支付的其他与经营活动有关的现金:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                       金额                                                      
    业务招待费                                                 1,238,922.60                                              
    取暖费                                                     1,557,316.44                                              
    运输费                                                     238,340.30                                                
    差旅费                                                     631,026.98                                                
    办公费                                                     251,851.60                                                
    排污费                                                     600,000.00                                                
    其他                                                       16,237,977.60                                             
    合计                                                       20,755,435.52                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    28、现金流量表补充资料:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    补充资料                                                   本期金额                      上期金额                    
    1.将净利润调节为经营活动现金流量:                                                                                  
    净利润                                                     19,291,743.84                 7,430,715.97                
    加:资产减值准备                                                                                                     
    固定资产折旧、油气资产折耗、生产性生物资产折旧             51,532,282.14                 49,902,520.56               
    无形资产摊销                                                                                                         
    长期待摊费用摊销                                                                                                     
    处置固定资产、无形资产和其他长期资产的损失(收益以“-”                                                             
    号填列)                                                                                                             
    固定资产报废损失(收益以“-”号填列)                     -4,800.00                                                 
    公允价值变动损失(收益以“-”号填列)                                                                               
    财务费用(收益以“-”号填列)                             15,102,397.90                 13,248,714.34               
    投资损失(收益以“-”号填列)                                                                                       
    递延所得税资产减少(增加以“-”号填列)                                                                             
    递延所得税负债增加(减少以“-”号填列)                                                                             
    存货的减少(增加以“-”号填列)                           48,098,467.99                 -28,273,388.01              
    经营性应收项目的减少(增加以“-”号填列)                 -57,217,729.02                -14,747,718.11              
    经营性应付项目的增加(减少以“-”号填列)                 16,731,874.54                 -7,926,605.91               
    其他                                                                                                                 
    经营活动产生的现金流量净额                                 93,534,237.39                 19,634,238.84               
    2.不涉及现金收支的重大投资和筹资活动:                                                                              
    债务转为资本                                                                                                         
    一年内到期的可转换公司债券                                                                                           
    融资租入固定资产                                                                                                     
    3.现金及现金等价物净变动情况:                                                                                      
    现金的期末余额                                             43,913,961.63                 21,191,003.39               
    减:现金的期初余额                                         18,726,246.36                 16,713,226.14               
    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                                   25,187,715.27                 4,477,777.25                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    (六)母公司会计报表附注
    1、应收账款
    (1) 应收账款按种类披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类         期末数                                                期初数                                            
    账面余额                       坏账准备               账面余额                    坏账准备              
    金额                比例(%)    金额                   金额                比例(%  金额                  
                                                )                             
    单项金额重   68,643,333.77       26.71      3,533,002.86           70,660,057.25       30.54   3,533,002.86          
    大的应收账                                                                                                           
    款                                                                                                                   
    单项金额不   3,073,776.49        1.20       3,073,776.49           3,073,776.49        1.33    3,073,776.49          
    重大但按信                                                                                                           
    用风险特征                                                                                                           
    组合后该组                                                                                                           
    合的风险较                                                                                                           
    大的应收账                                                                                                           
    款                                                                                                                   
    其他不重大   185,273,417.51      72.09      7,882,603.72           157,652,074.24      68.13   7,882,603.72          
    应收账款                                                                                                             
    合计         256,990,527.77      -         14,489,383.07          231,385,907.98      -      14,489,383.07         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注: 该账户余额1000万元以上非关联方为单项金额重大的应收账款。
    
    (2)应收账款按账龄披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄        期末数                                      期初数                                                       
    账面余额                   坏账准备         账面余额                                     坏账准备        
    金额              比例(%)                   金额               比例(%)                                   
    一年以内    149,883,047.94    58.32    5,596,082.62     111,921,652.32     48.37    5,596,082.62                     
    一至二年    32,667,185.22     12.71    1,716,072.02     34,321,440.36      14.83    1,716,072.02                     
    二至三年    57,710,277.74     22.46    3,371,310.99     67,426,219.82      29.14    3,371,310.99                     
    三年以上    16,730,016.87     6.51     3,805,917.44     17,716,595.48      7.66     3,805,917.44                     
    合计        256,990,527.77    100.00   14,489,383.07    231,385,907.98     100.00   14,489,383.07                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)金额较大的其他应收款项的性质或内容
    1)期末余额中前五名客户欠款合计金额为158,222,203.78元,占期末应收账款余额的61.57%。 2)期末余额中本公司直接控股股东黑化集团欠款余额为28,886,978.08元,帐龄在一年以内。除此之外无其他持有本公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    2、其他应收款:
    (1) 其他应收账款按种类披露:
    单位: 元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类        期末数                                                期初数                                             
    账面余额                       坏账准备               账面余额                     坏账准备              
    金额                比例(%)    金额                   金额              比例(%)    金额                  
    其他不重大  11,646,182.54       100.00     190,564.08             3,811,281.66      100.00     190,564.08            
    其他应收款                                                                                                           
    项                                                                                                                   
    合计        11,646,182.54       -         190,564.08       -    3,811,281.66      -         190,564.08      -    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)其他应收账款按账龄披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄        期末数                              期初数                                                               
    账面余额               坏账准备     账面余额                           坏账准备                          
    金额          比例(%)               金额         比例(%)                                                 
    一年以内    9,142,310.01  78.50    43,843.82    876,876.59   23.01      43,843.82                                    
    一至二年    127,000.00    1.09     9,490.18     189,803.54   4.98       9,490.18                                     
    二至三年    730,941.60    6.28     54,808.53    1,096,170.6  28.76      54,808.53                                    
         0                                                                    
    三年以上    1,645,930.93  14.13    82,421.55    1,648,430.9  43.25      82,421.55                                    
         3                                                                    
    合计        11,646,182.5  100.00   190,564.08   3,811,281.6  100.00     190,564.08                                   
    4                                   6                                                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3) 本报告期其他应收款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款。
    
    3、长期股权投资:
    采用成本法对子公司投资核算情况如下: 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位                  初始投资金额         期初账面余额        期末账面余额         持股比例   持有的表决权比  
                                                              例              
    黑化集团中美碧碧肥有限责任  19,030,000.00        19,030,000.00       19,030,000.00        64.66%     64.66%          
    公司                                                                                                                 
    合计                        19,030,000.00        19,030,000.00       19,030,000.00        64.66%     64.66%          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    4、营业收入:
    (1) 营业收入 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   本期发生额                              上期发生额                            
    主营业务收入                           903,648,417.38                          625,912,445.46                        
    其他业务收入                           105,694,469.55                          49,062,525.11                         
    合计                                   1,009,342,886.93                        674,974,970.57                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 主营业务(分行业)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    行业名称                本期数                                         上年同期数                                    
    营业收入               营业成本                营业收入               营业成本               
    炼焦业                  680,565,055.47         560,098,528.09          421,393,539.44         326,949,389.30         
    化肥业                  223,083,361.91         243,535,202.78          204,518,906.02         250,892,813.04         
    合计                    903,648,417.38         803,633,730.87          625,912,445.46         577,842,202.34         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3) 主营业务(分产品)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    产品名称                        本期数                                     上年同期数                                
    营业收入              营业成本             营业收入              营业成本            
    焦炭                            557,720,877.20        435,786,744.82       289,205,732.74        215,969,474.07      
    尿素                            187,181,484.94        200,196,236.30       167,558,402.95        210,772,907.98      
    焦炉煤气                        60,149,903.36         62,397,054.62        70,077,340.51         69,349,085.40       
    甲醇                            35,443,919.78         42,846,592.20        36,349,402.22         39,553,287.15       
    焦油                            30,306,191.45         27,269,627.95        30,940,170.91         19,883,782.44       
    粗苯                            28,636,478.59         26,598,812.59        29,135,985.52         18,939,057.44       
    其它化工产品                    4,209,562.06          8,538,662.39         2,645,410.61          3,374,607.86        
    合计                            903,648,417.38        803,633,730.87       625,912,445.46        577,842,202.34      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     (4) 主营业务(分地区)
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区名称                        本期数                                     上年同期数                                
    营业收入              营业成本             营业收入              营业成本            
    省内                            416,917,907.58        423,316,778.04       293,785,850.28        314,989,291.37      
    省外                            486,730,509.80        380,316,952.83       332,126,595.18        262,852,910.97      
    合计                            903,648,417.38        803,633,730.87       625,912,445.46        577,842,202.34      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    (七)关联方及关联交易
    1、本企业的母公司情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    母公司名称             注册地                业务性质     注册资本       母公司对本企  母公司对本企业  本企业最终控  
                                  业的持股比例  的表决权比例(%  制方          
                                  (%)           )                             
    黑龙江黑化集团有限公   黑龙江省齐齐哈尔市富  双氧水、硝   36,000.00      50.84         50.84           中国化工集团  
    司                     区向阳大街2号         酸铵等化工                                                公司          
      产品                                                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、本企业的子公司情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称        注册地            业务性质             注册资本         持股比例(%)      表决权比例(%)             
    黑化集团中美碧碧  齐齐哈尔市        复合肥的生产、销售   2,943            64.66            64.66                     
    肥有限责任公司                                                                                                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、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                         
    黑龙江黑化集团进出口有限责任公司                                      母公司的控股子公司                             
    齐齐哈尔富龙化工有限公司                                              母公司的控股子公司                             
    黑龙江黑化集团威尔瑞斯气体有限公司                                    母公司的控股子公司                             
    黑龙江黑化赛鹰物业有限公司                                            母公司的控股子公司                             
    齐齐哈尔德科化工有限责任公司                                          其他                                           
    黑龙江黑化集团红岸塑料制品有限责任公司                                母公司的控股子公司                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、关联交易情况
    (1) 购销商品、提供和接受劳务的关联交易
    1)、购买商品、接受劳务的关联交易
    单位:元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方                           关联交易定价原则                  本期数                   上年同期数               
                            金额                     金额                     
    黑龙江黑化集团有限公司           依据与关联方签定的关联交易协议、  29,131,755.97            28,222,491.91            
    合同价格结算                                                                        
    齐齐哈尔德科化工有限公司         依据与关联方签定的关联交易协议、  1,122,393.16             820,200.00               
    合同价格结算                                                                        
    黑龙江黑化集团红岸塑料制品有限   依据与关联方签定的关联交易协议、  448,412.51               611,918.67               
    责任公司                         合同价格结算                                                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2)、销售商品、提供劳务的关联交易
    单位:元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方                          关联交易定价原则                  本期数                   上年同期数                
                           金额                     金额                      
    黑龙江黑化集团有限公司          依据与关联方签定的关联交易协议、  90,789,914.71            102,192,293.02            
    合同价格结算                                                                         
    齐齐哈尔德科化工有限责任公司    依据与关联方签定的关联交易协议、  35,608,650.30            40,918,017.06             
    合同价格结算                                                                         
    黑龙江黑化集团进出口有限责任公  依据与关联方签定的关联交易协议、  28,636,478.59            29,112,486.37             
    司                              合同价格结算                                                                         
    黑龙江黑化集团威尔瑞斯气体有限  依据与关联方签定的关联交易协议、  378,502.98               305,266.85                
    公司                            合同价格结算                                                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    5、关联方应收应付款项
    单位:元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目名称      关联方                                                 期末金额             期初金额                   
    应收账款      黑龙江黑化集团有限公司                                 28,886,978.08        26,690,931.95              
    应收账款      黑龙江黑化集团进出口有限责任公司                       15,935,939.70        3,773,793.70               
    应收账款      齐齐哈尔富龙化工有限公司                               12,127,137.74        12,893,861.22              
    应收账款      齐齐哈尔德科化工有限责任公司                           80,168,730.03        41,335,855.76              
    应收账款      黑龙江黑化集团威尔瑞斯气体有限公司                     55,286.82            230,767.27                 
    应付账款      黑龙江黑化集团红岸塑料制品有限责任公司                 5,843,869.76         5,659,615.25               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (八)股份支付
    无
    (九)或有事项:
    为其他单位提供债务担保形成的或有负债及其财务影响:
    1、公司于2007年11月17日与齐齐哈尔市商业银行富拉尔基支行签订保证合同,为齐齐哈尔德科化工有限责任公司在该行的450万元流动资金借款提供保证担保,担保期限自2007年12月3日至2008年12月3日。     2、公司为黑龙江黑化集团中美碧碧肥有限责任公司在中国银行齐齐哈尔分行富区支行438万元人民币流动资金借款提供保证,借款合同期限为2003年9月22日至2004年9月23日,保证期限为1年。中国银行齐齐哈尔分行富区支行在2004年7月通知黑龙江黑化集团中美碧碧肥有限责任公司已将该借款合同项下的全部权利依法转让给中国信达资产管理公司哈尔滨办事处。     3、公司第四届董事会第五次会议于2008年6月17日10时在公司三楼会议室召开,会议以投票表决方式通过了《本公司向中国化工集团公司提供反担保的关联交易议案》,同意对中国化工集团公司为本公司向中国民生银行大连分行申请10000万元贷款的担保提供资产抵押的反担保。
    (十)承诺事项:
    无
    (十一)资产负债表日后事项:
    无
    (十二)其他重要事项:
    无
    (十三)补充资料
    1、按中国证监会发布的《公开发行证券公司信息披露编报规则》第9号的要求计算的净资产收益率及每股收益
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期利润                                净资产收益率(%)               每股收益                                   
    全面摊薄       加权平均         基本每股收益           稀释每股收益        
    归属于公司普通股股东的净利润              2.11           2.13             0.05                   0.05                
    扣除非经常性损益后归属于公司普通股股东的  2.11           2.13             0.05                   0.05                
    净利润                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、公司主要会计报表项目、财务指标出现的异常情况及原因的说明
    科目金额变动幅度超过30%以上的项目列示如下:
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                      2008-6-302008年1-6月份  2007-6-302007年1-6月   变动金额              增减幅度(%)  说明   
           份                                                                 
    货币资金                  73,913,961.63           28,726,246.36          45,187,715.27         157.30         1      
    应收票据                  30,565,000.00           9,000,000.00           21,565,000.00         239.61         2      
    其他应收款                11,508,802.56           3,686,891.98           7,821,910.58          212.15         3      
    应付票据                  40,000,000.00           20,000,000.00          20,000,000.00         100.00         4      
    预收款项                  154,746,093.67          116,369,205.45         38,376,888.22         32.98          5      
    应付职工薪酬              5,199,809.31            2,590,149.40           2,609,659.91          100.75         6      
    其他应付款                14,678,755.65           9,961,400.72           4,717,354.93          47.36          7      
    营业收入                  1,014,446,802.98        678,877,521.03         335,569,281.95        49.43          8      
    营业成本                  932,177,079.27          629,275,527.32         302,901,551.95        48.13          8      
    营业税金及附加            5,609,077.30            3,940,682.32           1,668,394.98          42.34          9      
    管理费用                  30,213,515.81           17,452,263.52          12,761,252.29         73.12          10     
    营业外收入                336,858.44              257,568.34             79,290.10             30.78          11     
    营业外支出                7,659.20                5,206.90               2,452.30              47.10                 
    所得税费用                6,518,958.01            1,931,256.15           4,587,701.86          237.55         12     
    少数股东损益              -93,697.01              -162,678.70            68,981.69             -42.40         13     
    经营活动产生的现金流量净  93,534,237.39           19,634,238.84          73,899,998.55         376.38         14     
    额                                                                                                                   
    投资活动产生的现金流量净  -43,978,690.00                                 -43,978,690.00                       15     
    额                                                                                                                   
    筹资活动产生的现金流量净  -24,367,832.12          -15,156,461.59         -9,211,370.53         60.78          16     
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主要项目变动说明:     1、报告期内货币资金与报告期初比增加主要是本期新增存款保证金以及销售回款增加所致。     2、报告期内应收票据与报告期初比增加主要是本期公司销售回款增加,应收票据总额相应增加所致。     3、报告期内其他应收款与报告期初比增加主要是本期预付铁路运费增加所致。     4、报告期内应付票据与报告期初比增加主要是本期新增银行承兑汇票所致。     5、报告期内预收款项与报告期初比增加主要是购货商长期购货形成的预付焦炭款余款。     6、报告期内应付职工薪酬与报告期初比增加主要是本期住房公积金增加所致。     7、报告期内其他应付款与报告期初比增加主要是本期新增防腐工程款所致。     8、报告期内营业收入和营业成本与去年同期比增加主要是本期主产品焦炭和尿素销售价格与原料成本同时增加所致。     9、报告期内营业税金及附加与去年同期比增加主要是本期应交增值税较同期增加所致。     10、报告期内管理费用与去年同期比增加主要是本期工资及社会保险费增加所致。     11、报告期内营业外收入与去年同期比增加主要是子公司碧碧肥公司本期免征增值税额增加所致。     12、报告期内所得税费用与去年同期比增加主要是本期利润总额增加所致。     13、报告期内少数股东损益与去年同期比减少亏损主要是本期子公司碧碧肥公司利润较同期增加所致。     14、报告期内经营活动产生的现金流量净额与去年同期比增加主要是本期销售规模增加,增加公司货币资金所致。      15、报告期内投资活动产生的现金流量净额与去年同期比增加主要是本期对造气装置新增投入所致。     16、报告期内筹资活动产生的现金流量净额与去年同期比减少主要是本期偿还借款较同期增加所致。
     八、备查文件目录 
    1.载有公司董事长签名的半年度报告文本;
    2.载有公司法定代表人、主管会计工作负责人及会计机构负责人签名并盖章的财务报告文本;
    3.报告期内在中国证监会指定报刊上公开披露过的所有文件文本。
    董事长:王宏伟
    黑龙江黑化股份有限公司
    2008年8月7日