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安通控股(600179)公告正文

ST黑化:2012年半年度报告

公告日期:2012-08-18

黑龙江黑化股份有限公司
        600179
    2012 年半年度报告黑龙江黑化股份有限公司 2012 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............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 6
    五、   董事会报告 ............................................................................................................................ 6
    六、   重要事项 ................................................................................................................................ 8
    七、   财务会计报告(未经审计)............................................................................................... 11
    八、   备查文件目录 ...................................................................................................................... 76黑龙江黑化股份有限公司 2012 年半年度报告一、 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) 如有董事未出席董事会,应当单独列示其姓名
       未出席董事姓名        未出席董事职务      未出席董事的说明             被委托人姓名
    杨金英                   独立董事             出差
    郭馨梅                   独立董事             出差                    许兆辉
    赵娜                     董事                 出差                    田晓耕(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                岳守成
    主管会计工作负责人姓名                        刘亚芳
    会计机构负责人(会计主管人员)姓名            杜秀云公司负责人岳守成、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)杜秀云声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                             黑龙江黑化股份有限公司
    公司的法定中文名称缩写                         黑化股份
    公司的法定英文名称                             HeiLongJiang HeiHua Co.,Ltd
    公司的法定英文名称缩写                         HH
    公司法定代表人                                 岳守成(二) 联系人和联系方式
                                                                 董事会秘书
    姓名                                           张连增
    联系地址                                       黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    电话                                           0452-8927129
    传真                                           0452-8927129
    电子信箱                                       hhgf600179@126.com黑龙江黑化股份有限公司 2012 年半年度报告(三) 基本情况简介
    注册地址                                                 黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    注册地址的邮政编码                                       161041
    办公地址                                                 黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    办公地址的邮政编码                                       161041
    公司国际互联网网址                                       无
    电子信箱                                                 hhgf600179@126.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                               《中国证券报》、《上海证券报》
    登载半年度报告的中国证监会指定网站的网址                 http://www.sse.com.cn
    公司半年度报告备置地点                                   公司董事会秘书处(五) 公司股票简况
                                             公司股票简况
    股票种类          股票上市交易所             股票简称                股票代码         变更前股票简称
    A股                  上海证券交易所       ST 黑化                   600179                *ST 黑化(六) 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
                                                                                        本报告期末比上年度
                                   本报告期末                      上年度期末
                                                                                            期末增减(%)
    总资产                             1,611,975,473.93               1,325,795,036.93                    21.59
    所有者权益(或股东权益)             235,864,316.80                274,857,628.44                    -14.19归属于上市公司股东的每
                                              0.6048                            0.70                  -13.60股净资产(元/股)
                                                                                        本报告期比上年同期
                               报告期(1-6 月)                    上年同期
                                                                                              增减(%)
    营业利润                              -41,697,154.25               -141,912,743.31                   不适用
    利润总额                              -41,697,154.25               -164,536,027.15                   不适用归属于上市公司股东的净
                                       -41,323,621.09               -164,231,956.28                   不适用利润归属于上市公司股东的扣
                                       -41,323,621.09               -141,608,672.44                   不适用除非经常性损益的净利润
    基本每股收益(元)                                 -0.11                         -0.42                 不适用扣除非经常性损益后的基
                                                  -0.11                         -0.36                 不适用本每股收益(元)
    稀释每股收益(元)                                 -0.11                         -0.42                 不适用加权平均净资产收益率
                                               -16.18                          -29.20(%)经营活动产生的现金流量
                                        49,083,590.88                 -7,754,939.09                   不适用净额黑龙江黑化股份有限公司 2012 年半年度报告每股经营活动产生的现金
                                               0.1259                -0.0199                   不适用流量净额(元)三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                  单位:股
    报告期末股东总数                                                                            42,022 户
                                           前十名股东持股情况
            股
    股东名     东     持股比                      报告期   持有有限售条件股
                               持股总数                                        质押或冻结的股份数量
    称       性     例(%)                       内增减         份数量
            质
    黑龙江      国
    黑化集      有                                                                冻结    133,191,133
                     49.94      194,781,133                     194,781,133
    团有限      法                                                                质押     61,590,000
    公司        人
             境
             内
    乔磊        自       0.52        2,046,106                                    未知
             然
             人
             境
             内
    徐兆义      自       0.43        1,669,819                                    未知
             然
             人
             境
             内
    陈丽萍      自       0.42        1,627,156                                    未知
             然
             人
             境
             内
    贲维良      自       0.35        1,357,251                                    未知
             然
             人
             境
             内
    冯妙玲               0.31        1,219,305                                    未知
             自
             然黑龙江黑化股份有限公司 2012 年半年度报告
              人
              境
              内
    彭华         自      0.29        1,147,900                                   未知
              然
              人天津通
    盛投资       未
                      0.28        1,083,100                                   未知
    有限公       知司北京通
    盈投资       未
                      0.26        1,025,500                                   未知
    集团有       知限公司
              未
    王欣慰               0.24          919,800                                   未知
              知
                                    前十名无限售条件股东持股情况
                        持有无限售条件股份的数
        股东名称                                                      股份种类及数量
                                  量
    乔磊                                      2,046,106   人民币普通股                             2,046,106
    徐兆义                                    1,669,819   人民币普通股                             1,669,819
    陈丽萍                                    1,627,156   人民币普通股                             1,627,156
    贲维良                                    1,357,251   人民币普通股                             1,357,251
    冯妙玲                                    1,219,305   人民币普通股                             1,219,305
    彭华                                      1,147,900   人民币普通股                             1,147,900天津通盛投资有限
                                           1,083,100   人民币普通股                             1,083,100公司北京通盈投资集团
                                           1,025,500   人民币普通股                             1,025,500有限公司
    王欣慰                                     919,800    人民币普通股                              919,800
    张学平                                     882,174    人民币普通股                              882,174
                       公司控股股东与上述股东之间不存在关联关系或属于《上市公司收购管理办上述股东关联关系
                       法》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或一致行动的说明
                       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
                             持有的有限        有限售条件股份可上市交易情况
    序     有限售条件股东名
                             售条件股份                          新增可上市交易          限售条件
    号           称                              可上市交易时间
                                 数量                                股份数量
        黑龙江黑化集团有                       2009 年 6 月 23
    1                           194,781,133                              194,781,133    股权分置改革
        限公司                                              日黑龙江黑化股份有限公司 2012 年半年度报告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情况(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2012 年 6 月 29 日,公司 2011 年股东大会审议通过董事会、监事会换届选举议案,选举岳守成、栾友、田晓耕、唐文革、郭春峰、赵娜为公司第五届董事会非独立董事,郭馨梅、杨金英、许兆辉为公司第五届董事会独立董事。选举杜秀云、林波、冯志勇为第五届监事会监事。2012 年 6 月 29 日,公司召开第五届董事会第一次会议,聘任岳守成为公司总经理,聘任田晓耕先生、唐文革先生、任海林先生为公司副总经理,聘任刘亚芳女士为公司总会计师,聘任张连增先生为公司董事会秘书,任期三年.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,公司主要产品焦炭市场受宏观经济影响持续低迷,需求不旺;原材料采购价格处于高位运行状态,公司面临的外部环境十分严峻。面对困难,公司全体员工共同努力,坚持持续改进,挖潜降耗,确保生产装置"安稳长满优"运行,公司尿素生产量不断刷新历史记录,通过提高产量,降本增效。报告期内,公司克服了原材料供应紧张、销售市场低迷、资金紧张等不利因素,实现营业收入 77677 万元,归属于母公司所有者的利润为-4132 万元。1、报告期内,资产负债表项目大幅度变动原因分析:
    项 目        报告期       上年同期         增减比例
    货币资金   84,091,813.65     22,796,347.61    268.88%
    应收票据   14,165,000.00     30,669,130.00    -53.81%
    应收账款 180,415,847.46      85,895,273.52    110.04%
    预付款项   46,388,780.55     13,376,271.13 246.80%
    存 货 295,859,613.31 130,550,994.34        126.62%
    应付票据 109,548,048.83      36,000,000.00    204.30%
    应付账款 659,877,579.02 395,381,657.77        66.90%
    应交税费   -14,740,311.06   -1,306,172.95    1028.51%
    长期应付款  16,890,000.00     29,390,000.00    -42.53%报告期内货币资金与报告期初比增加主要是银行承兑汇票保证金增加所致。报告期内应收票据与报告期初比减少主要是本期销售产品取得银行承兑汇票大部分支付所致。报告期内应收账款与报告期初比增加主要是本期销售产品新增货款所致。报告期内预付款项与报告期初比增加主要是本期预付的采购款增加所致。报告期内存货与报告期初比增加主要是本期库存产品及原料煤库存增加所致。报告期内应付票据与报告期初比增加主要是本期开出的承兑票据未到承兑期所致。报告期内应付帐款与报告期初比增加主要是本期新增原料煤欠款所致。报告期内应交税费与报告期初比减少主要是本期待抵扣进项税金增加所致。黑龙江黑化股份有限公司 2012 年半年度报告报告期内长期应付款与报告期初比减少主要是本期已对融资租赁款部分偿还所致.2、报告期内,利润表项目大幅度变动原因分析:
    项 目        报告期        上年同期         增减比例
    管理费用      17,092,539.37     29,082,771.37      -41.23%
    财务费用      12,495,292.86     18,855,634.83      -33.73%
    资产减值损失       -93,719.87    23,396,173.15       -100.40%
    营业外支出                  22,623,283.84     -100%.报告期内管理费用与去年同期比减少主要是本期工资薪酬减少所致。报告期内财务费用与去年同期比减少主要是本期承兑汇票贴息减少所致。报告期内资产减值损失与去年同期比减少主要是本期坏账准备转回及计提存货跌价准备减少所致。报告期内营业外支出与去年同期比减少主要是上期发生生产事故损失所致。3、报告期内,现金流量表项目大幅度变动原因分析:
        项 目        报告期         上年同期       增减比例
    经营活动产生的现金流量净额     49,083,590.88     -7,754,939.09    -732.93%
    投资活动产生的现金流量净额                  -1,447,615.50 -100.00%
    筹资活动产生的现金流量净额      -24,788,124.84    -124,210,446.69    -80.04%报告期经营活动产生现金流净额为 4908 万元,较上年同期-775 万元相比,变化的主要原因是公司本期销售回款中现款比例增加所致。报告期投资活动产生现金流净额为 0 万元,较上年同期-145 万元相比,变化的主要原因是公司本期未发生相关支出所致。报告期筹资活动产生现金流净额为-2479 万元,较上年同期-12421 万元相比,变化主要原因是公司本期偿还借款减少所致。(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                     单位:元 币种:人民币
                                                 营业利润    营业收入    营业成本    营业利润率比分行业或
                 营业收入         营业成本          率       比上年同    比上年同    上年同期增减分产品
                                                   (%)       期增减(%)   期增减(%)       (%)分产品
                                                                                     增加 4.73 百分
    焦炭         359,225,277.43   345,563,232.79         3.80      -93.13      -34.57
                                                                                                 点
                                                                                      增加 43.03 个
    尿素         229,410,154.20   226,709,427.69         1.18      103.11       41.51
                                                                                            百分点
    焦炉煤气      61,685,580.98    56,024,678.62         9.18      -15.35      -15.35          无变化
                                                                                     增加 7.06 个百
    焦油          32,743,333.37    28,730,030.72        12.26        0.31       -7.16
                                                                                               分点
                                                                                     减少 3.65 个百
    粗苯          19,899,326.90    19,655,173.56         1.23       -3.71       -0.01
                                                                                               分点
                                                                                     增加 183.44 个
    甲醇          18,970,923.93    35,591,906.14       -87.61      238.64       71.22
                                                                                            百分点黑龙江黑化股份有限公司 2012 年半年度报告其中: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9,905 万元。2、 主营业务分地区情况
                                                                单位:元 币种:人民币
           地区                        营业收入               营业收入比上年增减(%)
    东北及内蒙地区                            733,252,373.42                              -5.80(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。(四) 报告期内现金分红政策的制定及执行情况2009 年 4 月 27 日公司第四届董事会第九次会议审议通过修改公司章程议案,将公司分红政策修改为“公司可以采取现金或者股票方式分配股利。公司的利润分配应重视对投资者的合理回报,在保证公司业务发展对货币资金要求的基础上,公司应进行适当的现金分红。公司的利润分配政策应保持连续性和稳定性。股东存在违规占有公司资金的,公司应当扣减该股东所分配的现金红利,以偿还其占用的资金。”,该议案经 2008 年度股东大会审议通过。因公司 2011 年度亏损,2011 年度利润分配方案为不进行利润分配也不进行公积金转增股本。报告期内没有分红方案实施。六、 重要事项(一) 公司治理的情况报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》和中国证监会相关法律法规的要求,结合本公司实际情况,不断完善公司法人治理结构,公司运作有效、规范。报告期内,公司完成了董事会监事会换届选举工作。公司与控股股东在资产、人员、业务、机构及财务上保持独立,做到"五分开"。公司董事会、监事会和经营管理机构均独立运作。公司与控股股东进行的关联交易公平合理,均履行法定程序并及时进行信息披露。(二) 报告期实施的利润分配方案执行情况公司 2011 年度不进行利润分配,也不进行资本公积金转增。报告期内没有利润分配方案执行情况。(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) 破产重整相关事项
    本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况黑龙江黑化股份有限公司 2012 年半年度报告
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(六) 报告期内公司收购及出售资产、吸收合并事项
    本报告期公司无收购及出售资产、吸收合并事项。(七) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                            单位:元 币种:人民币
                                                                                                  交易
                                                                                                  价格
                                                                           占同
                                                                                                  与市
                                    关联                                   类交     关联
    关联              关联     关联                  关联                                            场参
          关联                      交易                                   易金     交易   市场
    交易              交易     交易                  交易    关联交易金额                            考价
          关系                      定价                                   额的     结算   价格
    方                类型     内容                  价格                                            格差
                                    原则                                   比例     方式
                                                                                                  异较
                                                                           (%)
                                                                                                  大的
                                                                                                  原因
                                    市       场
    黑 龙                              价       并
    江 黑   母 公    购 买             经       股
                           材料                            11,678,077.70    12.21   现金
    化 集   司       商品              东       大
    团                                 会       批
                                    准
                                    协       议
    黑 龙                              价       并
                           焦 炉
    江 黑   母 公    销 售             经       股
                           气、材                          99,054,735.85   100.00   现金
    化 集   司       商品              东       大
                           料
    团                                 会       批
                                    准
               合计                      /            /   110,732,813.55              /     /      /本公司与控股股东黑化集团有限公司进行的日常采购、销售交易行为,均为生产经营所必须的关联交易事项,对保证公司生产经营的稳定发展发挥了积极作用,双方的关联交易按市场化原则公平公允地进行。该关联交易标的为辅助性生产材料,不构成对公司独立性的影响,没有损害公司及中小股东的利益。(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。黑龙江黑化股份有限公司 2012 年半年度报告(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
    本报告期公司无担保事项。3、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同
    本报告期公司无其他重大合同。(九) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:                            否
                                                                        现聘任
    境内会计师事务所名称                              天职国际会计师事务所(十一) 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、公司及董事、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。(十二) 其他重大事项的说明
    本报告期公司无其他重大事项。(十三) 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
    重大资产重组终止      《中国证券报》、《上海   2012 年 1 月 4
                                                                  http://www.sse.com.cn
    公告                  证券报》                 日
                       《中国证券报》、《上海   2012 年 1 月 18
    2011 年度预亏公告                                                http://www.sse.com.cn
                       证券报》                 日
                       《中国证券报》、《上海   2012 年 2 月 2
    股票交易异动公告                                                 http://www.sse.com.cn
                       证券报》                 日
                       《中国证券报》、《上海   2012 年 2 月 7
    股票交易异动公告                                                 http://www.sse.com.cn
                       证券报》                 日
                       《中国证券报》、《上海   2012 年 2 月 16
    股票交易异动公告                                                 http://www.sse.com.cn
                       证券报》                 日黑龙江黑化股份有限公司 2012 年半年度报告
    四届董事会第二十      《中国证券报》、《上海   2012 年 3 月 29
                                                                  http://www.sse.com.cn
    四次会议公告          证券报》                 日
                       《中国证券报》、《上海   2012 年 4 月 6
    股票交易异动公告                                                 http://www.sse.com.cn
                       证券报》                 日
                       《中国证券报》、《上海   2012 年 4 月 12
    股票交易异动公告                                                 http://www.sse.com.cn
                       证券报》                 日
    四届董事会第二十      《中国证券报》、《上海   2012 年 4 月 19
                                                                  http://www.sse.com.cn
    五次会议公告          证券报》                 日
    四届监事会第十九      《中国证券报》、《上海   2012 年 4 月 19
                                                                  http://www.sse.com.cn
    次会议公告            证券报》                 日
    公司 2011 年报及年    《中国证券报》、《上海   2012 年 4 月 19
                                                                  http://www.sse.com.cn
    报摘要                证券报》                 日董事会关于 2011 年
    度财务报告注册会      《中国证券报》、《上海   2012 年 4 月 19
                                                                  http://www.sse.com.cn
    计师“非标准审计      证券报》                 日意见”的说明ST 黑化 2012 年日
                       《中国证券报》、《上海   2012 年 4 月 19
    常关联交易预计公                                                 http://www.sse.com.cn
                       证券报》                 日告2011 年度控股股东
    及其他关联方资金      《中国证券报》、《上海   2012 年 4 月 19
                                                                  http://www.sse.com.cn
    占用情况的专项说      证券报》                 日明
    关于限售流通股司      《中国证券报》、《上海   2012 年 6 月 8
                                                                  http://www.sse.com.cn
    法继续冻结的公告      证券报》                 日
    关于召开 2011 年度    《中国证券报》、《上海   2012 年 6 月 9
                                                                  http://www.sse.com.cn
    股东大会的通知        证券报》                 日关于增加 2011 年度
                       《中国证券报》、《上海   2012 年 6 月 19
    股东大会议案的通                                                 http://www.sse.com.cn
                       证券报》                 日知
    四届监事会第二十      《中国证券报》、《上海   2012 年 6 月 19
                                                                  http://www.sse.com.cn
    次会议决议公告        证券报》                 日
    四届董事会第二十      《中国证券报》、《上海   2012 年 6 月 19
                                                                  http://www.sse.com.cn
    六次会议决议公告      证券报》                 日
    五届董事会第一次      《中国证券报》、《上海   2012 年 6 月 30
                                                                  http://www.sse.com.cn
    会议决议公告          证券报》                 日
    五届监事会第一次      《中国证券报》、《上海   2012 年 6 月 30
                                                                  http://www.sse.com.cn
    会议决议公告          证券报》                 日
    2011 年度股东大会     《中国证券报》、《上海   2012 年 6 月 30
                                                                  http://www.sse.com.cn
    决议公告              证券报》                 日七、 财务会计报告(未经审计)黑龙江黑化股份有限公司 2012 年半年度报告(一) 财务报表
                                       合并资产负债表
                                      2012 年 6 月 30 日编制单位:黑龙江黑化股份有限公司
                                                                            单位:元 币种:人民币
            项目               附注                期末余额                           年初余额流动资产:
    货币资金                                               84,091,813.65                  22,796,347.61
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                               14,165,000.00                  30,669,130.00
    应收账款                                              180,415,847.46                  85,895,273.52
    预付款项                                               46,388,780.55                  13,376,271.13
    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                                             20,345,100.86                  17,564,273.91
    买入返售金融资产
    存货                                                  295,859,613.31                 130,550,994.34
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                       641,266,155.83                 300,852,290.51非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                                              950,528,275.08                1,005,435,895.57
    在建工程                                               13,230,215.80                  11,563,048.29
    工程物资黑龙江黑化股份有限公司 2012 年半年度报告
    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
    其他非流动资产                                6,950,827.22       7,943,802.56
        非流动资产合计                           970,709,318.10    1,024,942,746.42
          资产总计                              1,611,975,473.93   1,325,795,036.93流动负债:
    短期借款                                    159,600,000.00     164,592,375.00
    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                                    109,548,048.83      36,000,000.00
    应付账款                                    659,877,579.02     395,381,657.77
    预收款项                                    383,526,595.49     364,758,113.70
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                  3,812,706.49       3,217,778.92
    应交税费                                     -14,740,311.06      -1,306,172.95
    应付利息
    应付股利
    其他应付款                                    9,051,997.67       9,985,582.20
    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
                                                  25,000,000.00      25,000,000.00负债
    其他流动负债
        流动负债合计                            1,335,676,616.44    997,629,334.64非流动负债:黑龙江黑化股份有限公司 2012 年半年度报告
    长期借款
    应付债券
    长期应付款                                             16,890,000.00                  29,390,000.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                         20,760,000.00                  20,760,000.00
        非流动负债合计                                      37,650,000.00                  50,150,000.00
          负债合计                                    1,373,326,616.44                   1,047,779,334.64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
    专项储备                                               21,531,257.95                  19,200,948.50
    盈余公积                                               28,067,460.06                  28,067,460.06
    一般风险准备
    未分配利润                                        -529,371,740.77                    -488,048,119.68
    外币报表折算差额
    归属于母公司所有者
                                                           235,864,316.80                 274,857,628.44权益合计
    少数股东权益                                            2,784,540.69                   3,158,073.85
          所有者权益合计                                   238,648,857.49                 278,015,702.29
        负债和所有者权益
                                                       1,611,975,473.93                  1,325,795,036.93总计法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                      母公司资产负债表
                                      2012 年 6 月 30 日编制单位:黑龙江黑化股份有限公司
                                                                            单位:元 币种:人民币
            项目               附注                期末余额                           年初余额流动资产:
    货币资金                                               84,012,446.39                  21,593,229.35
    交易性金融资产
    应收票据                                               14,165,000.00                  30,669,130.00
    应收账款                                              182,495,702.14                  88,739,375.19黑龙江黑化股份有限公司 2012 年半年度报告
    预付款项                                     46,388,780.55      13,376,271.13
    应收利息
    应收股利
    其他应收款                                   19,964,755.86      16,275,043.01
    存货                                        291,626,264.33     125,456,318.49
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                             638,652,949.27     296,109,367.17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                                 19,030,000.00      19,030,000.00
    投资性房地产
    固定资产                                    936,742,715.04     991,209,387.25
    在建工程                                     13,230,215.80      11,563,048.29
    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
    其他非流动资产                                6,950,827.22       7,943,802.56
        非流动资产合计                           975,953,758.06    1,029,746,238.10
          资产总计                              1,614,606,707.33   1,325,855,605.27流动负债:
    短期借款                                    159,600,000.00     164,592,375.00
    交易性金融负债
    应付票据                                    109,548,048.83      36,000,000.00
    应付账款                                    658,239,414.27     391,835,683.05
    预收款项                                    382,883,594.99     364,445,113.70
    应付职工薪酬                                  3,410,863.08       2,818,180.13黑龙江黑化股份有限公司 2012 年半年度报告
    应交税费                                             -14,740,311.06                   -1,306,172.95
    应付利息
    应付股利
    其他应付款                                            7,903,922.45                    8,899,376.63
    一年内到期的非流动
                                                          25,000,000.00                   25,000,000.00负债
    其他流动负债
        流动负债合计                                    1,331,845,532.56                 992,284,555.56非流动负债:
    长期借款
    应付债券
    长期应付款                                           12,510,000.00                   25,010,000.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                       20,760,000.00                   20,760,000.00
        非流动负债合计                                    33,270,000.00                   45,770,000.00
          负债合计                                      1,365,115,532.56                1,038,054,555.56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
    专项储备                                             21,531,257.95                   19,200,948.50
    盈余公积                                             28,067,460.06                   28,067,460.06
    一般风险准备
    未分配利润                                         -515,744,882.80                 -475,104,698.41所有者权益(或股东权益)
                                                         249,491,174.77                  287,801,049.71合计
        负债和所有者权益
                                                        1,614,606,707.33                1,325,855,605.27(或股东权益)总计法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                     附注              本期金额                  上期金额黑龙江黑化股份有限公司 2012 年半年度报告
    一、营业总收入                                 776,769,934.56   839,211,669.08
    其中:营业收入                             776,769,934.56   839,211,669.08
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                 818,467,088.81   981,124,412.39
    其中:营业成本                             784,369,215.96   906,045,938.53
            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
            销售费用                              4,603,760.49      3,743,894.51
            管理费用                             17,092,539.37    29,082,771.37
            财务费用                             12,495,292.86    18,855,634.83
            资产减值损失                            -93,719.87    23,396,173.15
    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)             -41,697,154.25   -141,912,743.31
    加:营业外收入
    减:营业外支出                                               22,623,283.84
        其中:非流动资产处置损失                                    6,781,856.39四、利润总额(亏损总额以“-”号
                                                -41,697,154.25   -164,536,027.15填列)
    减:所得税费用
    五、净利润(净亏损以“-”号填列)             -41,697,154.25   -164,536,027.15
    归属于母公司所有者的净利润                 -41,323,621.09   -164,231,956.28黑龙江黑化股份有限公司 2012 年半年度报告
    少数股东损益                                           -373,533.16             -304,070.87六、每股收益:
    (一)基本每股收益                                            -0.11                  -0.42
    (二)稀释每股收益                                            -0.11                  -0.42七、其他综合收益
    八、综合收益总额                                        -41,697,154.25         -164,536,027.15
    归属于母公司所有者的综合收益
                                                         -41,323,621.09         -164,231,956.28总额
    归属于少数股东的综合收益总额                           -373,533.16             -304,070.87法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                       母公司利润表
                                      2012 年 1—6 月
                                                                   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                                            767,674,063.56          836,397,414.78
    减:营业成本                                        775,383,989.74          903,200,249.93
          营业税金及附加
          销售费用                                         4,412,395.14            3,680,287.10
          管理费用                                        16,108,009.42           28,388,031.26
          财务费用                                        12,495,934.43           18,855,085.79
          资产减值损失                                       -86,080.78           23,355,255.76
    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)                      -40,640,184.39         -141,081,495.06
    加:营业外收入
    减:营业外支出                                                               22,623,283.84
          其中:非流动资产处置损失                                                 6,781,856.39三、利润总额(亏损总额以“-”号
                                                         -40,640,184.39         -163,704,778.90填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                      -40,640,184.39         -163,704,778.90五、每股收益:
    (一)基本每股收益黑龙江黑化股份有限公司 2012 年半年度报告
      (二)稀释每股收益六、其他综合收益七、综合收益总额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                         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
                                                        736,247,673.98                 488,175,484.16收到的现金
      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
                                                           352,180.19                    1,352,395.80有关的现金
        经营活动现金流入
                                                        736,599,854.17                 489,527,879.96小计黑龙江黑化股份有限公司 2012 年半年度报告
    购买商品、接受劳务
                                                635,469,759.53   447,968,948.27支付的现金
    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
                                                 44,680,625.25    43,689,917.42工支付的现金
    支付的各项税费                               1,493,314.12      210,519.52
    支付其他与经营活动
                                                  5,872,564.39     5,413,433.84有关的现金
        经营活动现金流出
                                                687,516,263.29   497,282,819.05小计
          经营活动产生的
                                                 49,083,590.88    -7,754,939.09现金流量净额二、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
                                                                   1,447,615.50资产和其他长期资产支付黑龙江黑化股份有限公司 2012 年半年度报告的现金
    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
                                                                    1,447,615.50小计
          投资活动产生的
                                                                   -1,447,615.50现金流量净额三、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                         159,600,029.71   150,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                159,600,029.71   150,000,000.00小计
    偿还债务支付的现金                         164,592,404.71   250,000,000.00
    分配股利、利润或偿
                                                  6,458,166.84      9,390,546.69付利息支付的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动
                                                 13,337,583.00    14,819,900.00有关的现金
        筹资活动现金流出
                                                184,388,154.55   274,210,446.69小计
          筹资活动产生的
                                                -24,788,124.84   -124,210,446.69现金流量净额四、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
                                                 24,295,466.04   -133,413,001.28增加额黑龙江黑化股份有限公司 2012 年半年度报告
    加:期初现金及现金
                                                            4,796,347.61                 170,614,673.36等价物余额六、期末现金及现金等价
                                                           29,091,813.65                  37,201,672.08物余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           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
                                                          723,749,630.71                 484,797,969.86收到的现金
    收到的税费返还
    收到其他与经营活动
                                                             350,022.09                    1,351,712.47有关的现金
        经营活动现金流入
                                                          724,099,652.80                 486,149,682.33小计
    购买商品、接受劳务
                                                          622,553,375.83                 445,978,006.77支付的现金
    支付给职工以及为职
                                                           44,089,514.22                  43,339,439.71工支付的现金
    支付的各项税费                                         1,434,605.30                     162,325.32
    支付其他与经营活动
                                                            5,814,815.57                   5,666,483.23有关的现金
        经营活动现金流出
                                                          673,892,310.92                 495,146,255.03小计
          经营活动产生的
                                                           50,207,341.88                   -8,996,572.70现金流量净额二、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黑龙江黑化股份有限公司 2012 年半年度报告的现金净额
    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                                             1,447,615.50的现金
    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
                                                                    1,447,615.50小计
          投资活动产生的
                                                                   -1,447,615.50现金流量净额三、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                         159,600,029.71   150,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                159,600,029.71   150,000,000.00小计
    偿还债务支付的现金                         164,592,404.71   250,000,000.00
    分配股利、利润或偿
                                                  6,458,166.84      9,390,546.69付利息支付的现金
    支付其他与筹资活动
                                                 13,337,583.00    14,819,900.00有关的现金
        筹资活动现金流出
                                                184,388,154.55   274,210,446.69小计
          筹资活动产生的                        -24,788,124.84   -124,210,446.69黑龙江黑化股份有限公司 2012 年半年度报告现金流量净额四、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
                                                 25,419,217.04         -134,654,634.89增加额
    加:期初现金及现金
                                                  3,593,229.35         170,604,012.31等价物余额六、期末现金及现金等价
                                                 29,012,446.39          35,949,377.42物余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                                                 合并所有者权益变动表
                                                                     2012 年 1—6 月
                                                                                                                           单位:元 币种:人民币
                                                                              本期金额
                                                      归属于母公司所有者权益
                                                                                     一
                                                                                     般
    项目                                         减:                                                                 少数股东权     所有者权益合
            实收资本(或                                                             风
                               资本公积       库存    专项储备        盈余公积             未分配利润       其他       益             计
              股本)                                                                 险
                                              股
                                                                                     准
                                                                                     备一、上
    年年末      390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06        -488,048,119.68          3,158,073.85   278,015,702.29余额
       加:会计政策变更
            前期差错更正黑龙江黑化股份有限公司 2012 年半年度报告
            其他二、本
    年年初     390,000,000.00   325,637,339.56   19,200,948.50   28,067,460.06   -488,048,119.68   3,158,073.85   278,015,702.29余额三、本期增减变动金额(减
                                               2,330,309.45                    -41,323,621.09   -373,533.16    -39,366,844.80少 以“-”号 填列)(一)
                                                                               -41,323,621.09   -373,533.16    -41,697,154.25净利润(二)其他综合收益上 述(一)
                                                                               -41,323,621.09   -373,533.16    -41,697,154.25和(二)小计(三)所有者投入和黑龙江黑化股份有限公司 2012 年半年度报告减少资本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.其他黑龙江黑化股份有限公司 2012 年半年度报告(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储                                    2,330,309.45        2,330,309.45备1.本期
                                           2,330,309.45        2,330,309.45提取2.本期使用(七)黑龙江黑化股份有限公司 2012 年半年度报告其他四、本
    期期末    390,000,000.00   325,637,339.56          21,531,257.95   28,067,460.06         -529,371,740.77          2,784,540.69   238,648,857.49余额
                                                                                                                           单位:元 币种:人民币
                                                                           上年同期金额
                                                     归属于母公司所有者权益
                                                                                    一
                                                                                    般
    项目                                       减:                                                                  少数股东权     所有者权益合
           实收资本(或                                                             风
                              资本公积       库存    专项储备        盈余公积              未分配利润       其他       益             计
             股本)                                                                 险
                                             股
                                                                                    准
                                                                                    备一、上
    年年末    390,000,000.00   325,637,339.56          12,271,664.08   28,067,460.06         -113,782,588.91          4,104,601.44   646,298,476.23余额
            加:会计政策变更
            前期差错更正黑龙江黑化股份有限公司 2012 年半年度报告
             其他二、本
    年年初     390,000,000.00   325,637,339.56   12,271,664.08   28,067,460.06   -113,782,588.91   4,104,601.44   646,298,476.23余额三、本期增减变动金额(减
                                               4,902,448.66                   -164,231,956.28   -304,070.87    -159,633,578.49少 以“-”号 填列)(一)
                                                                              -164,231,956.28   -304,070.87    -164,536,027.15净利润(二)其他综合收益上 述(一)
                                                                              -164,231,956.28   -304,070.87    -164,536,027.15和(二)小计(三)所有者投入和黑龙江黑化股份有限公司 2012 年半年度报告减少资本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.其他黑龙江黑化股份有限公司 2012 年半年度报告(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储                                    4,902,448.66        4,902,448.66备1.本期
                                           5,578,099.78        5,578,099.78提取2.本期
                                            675,651.12          675,651.12使用(七)黑龙江黑化股份有限公司 2012 年半年度报告其他四、本
    期期末      390,000,000.00   325,637,339.56          17,174,112.74   28,067,460.06        -278,014,545.19                    3,800,530.57   486,664,897.74余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云
                                                                  母公司所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                                                      单位:元 币种:人民币
                                                               本期金额
                                                                                      一
                                                                                      般
                                               减:
    项目       实收资本(或                                                             风                     所有者权益合
                                资本公积       库存    专项储备        盈余公积              未分配利润
               股本)                                                                 险                         计
                                               股
                                                                                      准
                                                                                      备一、上
    年年末      390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06        -475,104,698.41   287,801,049.71余额
        加:会计政策变更
             前期差错黑龙江黑化股份有限公司 2012 年半年度报告更正
            其他二、本
    年年初     390,000,000.00   325,637,339.56   19,200,948.50   28,067,460.06   -475,104,698.41   287,801,049.71余额三、本期增减变动金额(减
                                               2,330,309.45                    -40,640,184.39   -38,309,874.94少 以“-”号 填列)(一)
                                                                               -40,640,184.39   -40,640,184.39净利润(二)其他综合收益上 述(一)
                                                                               -40,640,184.39   -40,640,184.39和(二)小计(三)所有者黑龙江黑化股份有限公司 2012 年半年度报告投入和减少资本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)的分配黑龙江黑化股份有限公司 2012 年半年度报告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(六)
    专项储                                    2,330,309.45        2,330,309.45备1.本期
                                           2,330,309.45        2,330,309.45提取2.本期使用黑龙江黑化股份有限公司 2012 年半年度报告(七)其他四、本
    期期末   390,000,000.00    325,637,339.56   21,531,257.95   28,067,460.06   -515,744,882.80   249,491,174.77余额黑龙江黑化股份有限公司 2012 年半年度报告
                                                                                                                                单位:元 币种:人民币
                                                              上年同期金额
                                                                                       一
                                                                                       般
                                                减:
    项目        实收资本(或                                                             风                     所有者权益合
                                 资本公积       库存    专项储备        盈余公积             未分配利润
                股本)                                                                 险                         计
                                                股
                                                                                       准
                                                                                       备一、上
    年年末       390,000,000.00   325,637,339.56          12,271,664.08   28,067,460.06        -102,541,747.33   653,434,716.37余额
         加:会计政策变更
               前期差错更正
               其他二、本
    年年初       390,000,000.00   325,637,339.56          12,271,664.08   28,067,460.06        -102,541,747.33   653,434,716.37余额
    三、本                                                 4,902,448.66                        -163,704,778.90   -158,802,330.24黑龙江黑化股份有限公司 2012 年半年度报告期增减变动金额(减少 以“-”号 填列)(一)
                                                -163,704,778.90   -163,704,778.90净利润(二)其他综合收益上 述(一)
                                                -163,704,778.90   -163,704,778.90和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计黑龙江黑化股份有限公司 2012 年半年度报告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.资本公积转增资本黑龙江黑化股份有限公司 2012 年半年度报告(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储                                       4,902,448.66                                       4,902,448.66备1.本期
                                              5,578,099.78                                       5,578,099.78提取2.本期
                                               675,651.12                                         675,651.12使用(七)其他四、本
    期期末    390,000,000.00   325,637,339.56   17,174,112.74   28,067,460.06   -266,246,526.23   494,632,386.13余额法定代表人:岳守成 主管会计工作负责人:刘亚芳 会计机构负责人:杜秀云(二) 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,生产经营地与注册地为同一地址,组织形式为股份有限公司。3. 本公司母公司为黑化集团,实际控制人为中国化工集团公司。4. 本财务报告于 2012 年 8 月 16 日经公司第五届董事会第二次会议批准报出。(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:本公司财务报表以持续经营为编制基础。2、 遵循企业会计准则的声明:本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。3、 会计期间: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、 同一控制下和非同一控制下企业合并的会计处理方法1.同一控制下的企业合并合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。2.非同一控制下的企业合并购买方在购买日按照合并中取得的被购买方各项可辨认资产、负债的公允价值确认计量。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额计入当期损益。6、 合并财务报表的编制方法:(1) 1.合并范围的确定原则黑龙江黑化股份有限公司 2012 年半年度报告本公司合并财务报表的合并范围以控制为基础予以确定,公司将其控制的所有子公司纳入合并财务报表的合并范围。2.合并财务报表的编制方法合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资,在抵销母公司与子公司、子公司之间发生的内部交易后,由母公司编制。子公司的会计政策和会计期间与母公司保持一致。子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有者权益项目下以"少数股东权益"项目列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以"少数股东损益"项目列示。7、 现金及现金等价物的确定标准:现金等价物是指企业持有的期限短(一般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。8、 外币业务和外币报表折算: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。9、 应收款项:(1) 单项金额重大并单项计提坏账准备的应收款项:
                                                单项金额重大是指:余额 100 万元以上的应收款单项金额重大的判断依据或金额标准
                                                项。
                                                期末对于单项重大的应收款项,单独进行减值测
                                                试。如果有客观证据表明已经发生减值,根据其单项金额重大并单项计提坏账准备的计提方法
                                                未来现金流量现值低于其账面价值的差额,确认
                                                减值损失,计提坏账准备。(2) 按组合计提坏账准备应收款项:确定组合的依据:
                     组合名称                                      依据期末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
                                                计提比例为 1-3 年 5%,3 年以上 100%。划分为若干组合,再按这些应收款项组合在期末账面余额的一定比例计算确定减值损失,计提坏黑龙江黑化股份有限公司 2012 年半年度报告账准备。10、 存货:(1) 存货的分类存货包括在日常活动中持有以备出售的产成品或库存商品、在生产过程或提供劳务过程中耗用的材料和物料等。(2) 发出存货的计价方法加权平均法(3) 存货可变现净值的确定依据及存货跌价准备的计提方法资产负债表日,存货采用成本与可变现净值孰低计量,按照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) 存货的盘存制度永续盘存制(5) 低值易耗品和包装物的摊销方法1) 低值易耗品一次摊销法2) 包装物一次摊销法11、 长期股权投资:(1) 投资成本确定①通过同一控制下的合并取得的长期股权投资,在合并日按照被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。长期股权投资投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值或发行的权益性债券面值总额之间的差额,计入资本公积;资本公积不足冲减的,调整留存收益。②通过非同一控制下的合并取得的长期股权投资,按照确定的合并成本作为长期股权投资的投资成本。合并成本大于享有被购买方可辨认净资产公允价值份额的差额,在合并财务报表中确认为商誉;合并成本小于享有被购买方可辨认净资产公允价值份额的差额,计入当期损益。③除上述通过企业合并取得的长期股权投资外,通过支付的现金、付出的非货币性资产或发行的权益性证券的方式取得的长期股权投资,以其公允价值作为长期股权投资的投资成本:长期股权投资通过债务重组方式取得的长期股权投资,以债权转为股权所享有股份的公允价黑龙江黑化股份有限公司 2012 年半年度报告值作为长期股权投资的投资成本;投资者投入的长期股权投资,以投资合同或协议约定的价值作为投资成本,但合同或协议约定价值不公允时,则以投入股权的公允价值作为投资成本。实际支付的价款或对价中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算。(2) 后续计量及损益确认方法公司对子公司的长期股权投资以及对被投资单位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;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。(3) 确定对被投资单位具有共同控制、重大影响的依据共同控制是指按照合同约定对某项经济活动共有的控制。在确定是否构成共同控制时,一般考虑以下情况作为确定基础:①任何一个合营方均不能单独控制合营企业的生产经营活动。②涉及合营企业基本经营活动的决策需要各合营方一致同意。③各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。本公司一般以直接或通过子公司间接拥有被投资单位20%以上但低于 50%的表决权股份时,认为对被投资单位具有重大影响,但有明确的证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响的除外。公司对被投资单位拥有表决权股份的比例低于 20%的,一般认为对被投资单位不具有重大影响,但存在下列情形的除外:①在被投资单位的董事会或类似权力机构中派有代表。②参与被投资单位的政策制定过程,包括股利分配政策等的制定。③与被投资单位之间发生重要交易。④向被投资单位派出管理人员。⑤向被投资单位提供关键技术资料。(4) 减值测试方法及减值准备计提方法资产负债表日,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.12、 固定资产:(1) 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。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。(2) 各类固定资产的折旧方法:
        类别               折旧年限(年)             残值率(%)       年折旧率(%)
    房屋及建筑物         15-40 年                   3%                 6.47%-2.43%黑龙江黑化股份有限公司 2012 年半年度报告
    机器设备             10-28 年                  3%                 9.70%-3.46%
    运输设备             12 年                     3%                 8.08%(3) 固定资产的减值测试方法、减值准备计提方法(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。(4) 融资租入固定资产的认定依据、计价方法融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值,按自有固定资产的折旧政策计提折旧。13、 在建工程:(1) 在建工程的类别:本公司在建工程包括自营工程和出包工程两类。(2)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。(3)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。14、 借款费用:公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。(3)借款费用资本化期间的确定①借款费用开始资本化时点的确定在资产支出已经发生、借款费用已经发生且为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始时,借款费用开始资本化。②借款费用暂停资本化时间的确定符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3 个月的,暂停借款费用的资本化。公司将在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化继续进行。③借款费用停止资本化时点的确定在购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,停止借款费用的资本化。在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后所发生的借款费用,黑龙江黑化股份有限公司 2012 年半年度报告在发生时根据其发生额确认为费用,计入当期损益。(4)借款费用资本化金额的确定①借款利息资本化金额的确定在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:A、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,公司以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。B、为购建或者生产符合资本化条件的资产而占用了一般借款的,公司根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。C、借款存在折价或者溢价的,公司按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。D、在资本化期间内,每一会计期间的利息资本化金额,不能超过当期相关借款实际发生的利息金额。②借款辅助费用资本化金额的确定A、专门借款发生的辅助费用,在所购建或者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,在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者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后发生的,在发生时根据其发生额确认为费用,计入当期损益。B、一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入当期损益。③汇兑差额资本化金额的确定在资本化期间内,外币专门借款本金及利息的汇兑差额,予以资本化,计入符合资本化条件的资产的成本。15、 无形资产:(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,已计提减值准备的无形资产,还应扣除已计提的无形资产减值准备累计金额。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。16、 收入:(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黑龙江黑化股份有限公司 2012 年半年度报告入,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、 政府补助:本公司对满足政府补助所附条件并能够收到的政府补助进行确认。政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。本公司对取得的与资产相关的政府补助,确认为递延收益,自相关资产达到预定可使用状态时,在该资产使用寿命内平均分配,分次计入以后各期的损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的损益。对取得的用于补偿公司以后期间相关费用或损失的与收益相关的政府补助,取得时确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。18、 主要会计政策、会计估计的变更(1) 会计政策变更无(2) 会计估计变更无19、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无(四) 税项:1、 主要税种及税率
              税种                           计税依据                         税率
                                    分别按应纳增值税项目销售收
                                    入的 17%、13%和 6%计算销项
    增值税                                                            17%、13%和 6%
                                    税额,扣除符合规定可以抵扣的
                                    进项税后计算应缴增值税。
                                    公司按工程结算的 3%代扣代缴
    消费税                                                            3%
                                    营业税
    营业税                             公司按工程结算的 3%代扣代缴    3%黑龙江黑化股份有限公司 2012 年半年度报告
                                      营业税
    城市维护建设税                       以应纳流转税额的 7%计缴        7%
                                      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,
    企业所得税                           本期所得税税率为 25%。当期应 25%
                                      缴所得税和递延所得税之和作
                                      为当期所得税费用。2、 税收优惠及批文财税〔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、 其他说明①适用 17%增值税税率的产品主要包括焦炭、焦油和材料等;②适用 13%增值税税率的产品主要包括焦炉煤气和蒸汽;③适用 6%增值税税率的产品主要包括江水、软水。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。(五) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                    单位:万元 币种:人民币
                                                                                                从母
                                                                                                公司
                                                                                                所有
                                                                                                者权
                                                                                                益冲
                                                      实质                               少数   减子
                                                      上构                               股东   公司
                                                      成对                               权益   少数
                                               期末   子公          表决                 中用   股东
    子公    子公                                                持股          是否   少数
                注册    业务   注册     经营   实际   司净          权比                 于冲   分担
    司全    司类                                                比例          合并   股东
                 地     性质   资本     范围   出资   投资           例                  减少   的本
    称      型                                                 (%)           报表   权益
                                                额    的其          (%)                  数股   期亏
                                                      他项                               东损   损超
                                                      目余                               益的   过少
                                                       额                                金额   数股
                                                                                                东在
                                                                                                该子
                                                                                                公司
                                                                                                期初
                                                                                                所有黑龙江黑化股份有限公司 2012 年半年度报告
                                                                                                                   者权
                                                                                                                   益中
                                                                                                                   所享
                                                                                                                   有份
                                                                                                                   额后
                                                                                                                   的余
                                                                                                                    额黑 龙江 黑
    化 集                                        复 合
          控 股
    团 中                齐 齐   生 产           肥 生
          子 公                       2,943           1,903             64.66     64.66   是
    美 碧                哈      企业            产 、
          司
    碧 肥                                        销售有 限公司(六) 合并财务报表项目注释1、 货币资金
                                                                                                   单位:元
                                                             期末数                                期初数
                      项目
                                                           人民币金额                          人民币金额
    现金:                                                               47,108.69                               53,324.40
    人民币                                                               47,108.69                               53,324.40
    银行存款:                                                       29,044,704.96                             4,743,023.21
    人民币                                                           29,044,704.96                             4,743,023.21
    其他货币资金:                                                   55,000,000.00                         18,000,000.00
    人民币                                                           55,000,000.00                         18,000,000.00
                      合计                                        84,091,813.65                         22,796,347.612、 应收票据:(1) 应收票据分类
                                                                                  单位:元 币种:人民币
                  种类                                     期末数                                  期初数
    银行承兑汇票                                                     14,165,000.00                         30,669,130.00
                  合计                                            14,165,000.00                         30,669,130.003、 应收账款:(1) 应收账款按种类披露:
                                                                                  单位:元 币种:人民币
                                期末数                                                    期初数
    种             账面余额                      坏账准备                   账面余额                     坏账准备
    类                           比例                         比例                       比例                        比例
               金额                       金额                          金额                        金额
                              (%)                          (%)                        (%)                         (%)黑龙江黑化股份有限公司 2012 年半年度报告单项金额重大并单项计
       29,497,568.18   16.35    29,497,568.18    100.00       36,847,568.18   25.10   36,847,568.18    100.00提坏账准备的应收账款按组合计提坏账准备的应收账款:账龄
    分   209,410,741.52   83.65    28,994,894.06        13.97   109,951,627.05   74.90   24,056,353.53     21.88析法组合
      209,410,741.52   83.65    28,994,894.06        13.97   109,951,627.05   74.90   24,056,353.53     21.88小计合
      238,908,309.70     /      58,492,462.24         /      146,799,195.23     /     60,903,921.71      /计单项金额重大并单项计提坏帐准备的应收账款
                                                                         单位:元 币种:人民币
    应收账款内容              账面余额            坏账金额              计提比例(%)              理由
                                                                                         债务人财务状况
    齐市电化厂                  11,358,595.62           11,358,595.62              100.00
                                                                                         恶化
    黑龙江齐化化工                                                                          债务人财务状况
                              3,798,609.87            3,798,609.87              100.00
    有限公司                                                                                恶化
    齐市福来得电力                                                                          债务人财务状况
                              2,730,549.64            2,730,549.64              100.00
    机械公司                                                                                恶化北京欣达利工贸
                              2,335,052.76            2,335,052.76              100.00   债务人不能联系有限公司黑龙江黑化股份有限公司 2012 年半年度报告
    阿城市小岭钢铁                                                                                债务人财务状况
                              1,057,994.41            1,057,994.41                   100.00
    厂                                                                                            恶化
                                                                                               债务人财务状况
    牡丹江化工一厂               1,774,325.45            1,774,325.45                   100.00
                                                                                               恶化辽原市恒汇工贸
                              1,425,739.74            1,425,739.74                   100.00    债务人不能联系有限责任公司
    抚顺新钢铁有限                                                                                债务人财务状况
                              5,016,700.69            5,016,700.69                   100.00
    责任公司                                                                                      恶化
        合计                 29,497,568.18           29,497,568.18               /                      /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                          单位:元 币种:人民币
                                  期末数                                               期初数
    账龄                账面余额                                           账面余额
                                                 坏账准备                                             坏账准备
                   金额           比例(%)                               金额           比例(%)1 年以内其中:1 年以内
               179,557,258.67          85.74     8,977,837.73        75,362,804.17        68.54       3,768,140.21(含 1 年)1 年以内
               179,557,258.67          85.74     8,977,837.73        75,362,804.17        68.54       3,768,140.21小计
    1至2年          7,598,577.62            3.63        379,928.88      13,786,424.40        12.54        689,321.21
    2至3年          2,755,555.56            1.32        137,777.78       1,266,848.81            1.15      63,342.44
    3 年以上       19,499,349.67            9.31   19,499,349.67        19,535,549.67        17.77      19,535,549.67
    合计       209,410,741.52         100.00    28,994,894.06     109,951,627.05         100.00      24,056,353.53(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期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) 应收账款金额前五名单位情况
                                                                          单位:元 币种:人民币
                                                                                                占应收账款总额
    单位名称             与本公司关系                金额                  年限
                                                                                                  的比例(%)齐齐哈尔德科化
                      客户                           48,646,611.95    1 年以内                              20.79工有限责任公司齐齐哈尔北兴特
    殊钢股份有限公       客户                           40,498,063.10    1 年以内                              17.31司吉林鑫达钢铁有
                      客户                           28,862,592.23    1 年以内                              12.34限公司四平现代钢铁有
                      客户                           20,595,852.63    1 年以内                                8.80限公司黑龙江黑化股份有限公司 2012 年半年度报告
    乌兰浩特钢铁厂        客户                                  16,326,133.21    1 年以内                                     6.98
         合计                       /                    154,929,253.12                  /                                66.224、 其他应收款:(1) 其他应收款按种类披露:
                                                                                    单位:元 币种:人民币
                                期末数                                                         期初数
                  账面余额                        坏账准备                     账面余额                        坏账准备
    种类
                              比例                             比例                          比例                         比例
                金额                             金额                        金额                             金额
                              (%)                              (%)                           (%)                          (%)按组合计提坏账准备的其他应收账款:账龄分
            23,456,105.73     100.00       3,111,004.87        13.26     20,528,919.47       100.00    2,964,645.56       14.44析法组合小
            23,456,105.73     100.00       3,111,004.87        13.26     20,528,919.47       100.00    2,964,645.56       14.44计
    合计      23,456,105.73       /          3,111,004.87          /       20,528,919.47         /       2,964,645.56         /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                    单位:元 币种:人民币
                                        期末数                                                     期初数
    账龄                   账面余额                                                 账面余额
                                                         坏账准备                                                坏账准备
                    金额                比例(%)                                金额            比例(%)1 年以内其中:1 年以内
                13,117,976.45               50.93        655,898.82       10,186,935.19               49.62          509,346.76(含 1 年)1 年以内
                13,117,976.45               50.93        655,898.82       10,186,935.19               49.62          509,346.76小计
    1至2年           192,879.19                 0.82             9,643.96       196,734.19                0.96            9,836.71
    2至3年          8,105,040.00               34.55        405,252.00        8,105,040.00               39.48          405,252.00
    3 年以上        2,040,210.09               13.70       2,040,210.09       2,040,210.09                9.94      2,040,210.09
    合计        23,456,105.73              100.00       3,111,004.87      20,528,919.47             100.00       2,964,645.56(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    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) 金额较大的其他的其他应收款的性质或内容中国外贸金融租赁有限公司为保证金(4) 其他应收款金额前五名单位情况
                                                                                    单位:元 币种:人民币
    单位名称              与本公司关系                       金额                    年限                  占其他应收款总黑龙江黑化股份有限公司 2012 年半年度报告
                                                                                            额的比例(%)齐齐哈尔铁路物
    流公司富拉尔基       托运商                        8,031,284.52   1 年以内                            38.13经营部中国外贸金融租
                      供应商                        7,500,000.00   2-3 年                              35.61赁有限公司齐翔建工集团有
    限公司建筑安装       供应商                        2,611,220.34   1 年以内                            12.40工程分公司郑州耐都窑炉工
                      供应商                         612,457.14    1 年以内                             2.91程公司
    蓬布押金             供应商                         355,000.00    1 年以内                             1.695、 预付款项:(1) 预付款项按账龄列示
                                                                       单位:元 币种:人民币
                                     期末数                                        期初数
      账龄
                          金额                比例(%)                  金额                  比例(%)
    1 年以内               43,111,802.17                   92.94          9,857,539.56                    73.69
    1至2年                  1,246,960.60                      2.69        1,460,213.79                    10.92
    2至3年                  2,030,017.78                      4.37        2,058,517.78                    15.39
      合计              46,388,780.55                      100        13,376,271.13                     100(2) 预付款项金额前五名单位情况
                                                                       单位:元 币种:人民币
    单位名称           与本公司关系                金额                    时间            未结算原因齐齐哈尔电业局
                      供应商                       35,515,824.05   1 年以内             业务未结束大客户室
    鸡西矿务局           供应商                        2,118,477.90   1-2 年               业务未结束湖南常兴能源环
    保工程科技有限       供应商                        1,350,000.00   1 年以内             业务未结束公司铁岭市盛通机车
                      供应商                        1,000,000.90   1-2 年               业务未结束设备有限公司河北雁翎电缆有
                      供应商                         800,000.00    1 年以内             业务未结束限公司
        合计                     /                 40,784,302.85              /                  /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。6、 存货:黑龙江黑化股份有限公司 2012 年半年度报告(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       跌价准备         账面价值           账面余额          跌价准备          账面价值原材
         155,097,270.98                   155,097,270.98    104,536,543.17                      104,536,543.17料库存
         137,993,712.74    434,479.79     137,559,232.95      35,647,040.16     9,747,543.26     25,899,496.90商品
    其他       3,203,109.38                    3,203,109.38        114,954.27                          114,954.27
    合计    296,294,093.10    434,479.79     295,859,613.31    140,298,537.60      9,747,543.26    130,550,994.34(2) 存货跌价准备
                                                                          单位:元 币种:人民币
                                                                   本期减少
    存货种类       期初账面余额           本期计提额                                             期末账面余额
                                                            转回                转销
    库存商品            9,747,543.26         434,479.79                          9,747,543.26          434,479.79
    合计            9,747,543.26         434,479.79                          9,747,543.26          434,479.79(3) 存货跌价准备情况
                     计提存货跌价准备的        本期转回存货跌价准备的           本期转回金额占该项存货期
        项目
                             依据                        原因                       末余额的比例(%)
    库存商品           可变现净值低于成本7、 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                本期减少            期末账面余额一、账面原值合
                       1,742,572,587.46                2,091,212.81                            1,744,663,800.27计:其中:房屋及建
                        403,473,655.26                                                          403,473,655.26筑物
    机器设备          1,329,991,716.97                2,091,212.81                            1,332,082,929.78
    运输工具              9,107,215.23                                                           9,107,215.23
                                            本期
                                                       本期计提
                                            新增二、累计折旧合
                        737,136,691.89               56,998,833.30                              794,135,525.19计:其中:房屋及建
                        152,537,707.87                 5,153,160.66                             157,690,868.53筑物
    机器设备           581,112,249.26               51,480,138.66                              632,592,387.92
    运输工具              3,486,734.76                 365,533.98                                3,852,268.74黑龙江黑化股份有限公司 2012 年半年度报告三、固定资产账
                       1,005,435,895.57                 /                        /               950,528,275.08面净值合计其中:房屋及建
                         250,935,947.39                 /                        /               245,782,786.73筑物
    机器设备            748,879,467.71                 /                        /               699,490,541.86
    运输工具                 5,620,480.47              /                        /                 5,254,946.49四、减值准备合
                                                        /                        /计其中:房屋及建
                                                        /                        /筑物
    机器设备                                           /                        /
    运输工具                                           /                        /五、固定资产账
                       1,005,435,895.57                 /                        /               950,528,275.08面价值合计其中:房屋及建
                                                        /                        /筑物
    机器设备                                           /                        /
    运输工具                                           /                        /本期折旧额:56,998,833.30 元。(2) 通过融资租赁租入的固定资产情况
                                                                         单位:元 币种:人民币
            项目                      账面原值                   累计折旧                       账面净值
    机器设备                              101,810,000.00               54,008,700.84                 47,801,299.168、 在建工程:(1) 在建工程情况
                                                                         单位:元 币种:人民币
                                    期末数                                           期初数
    项目
                   账面余额       减值准备        账面净值        账面余额           减值准备         账面净值
    在建工程      13,230,215.80                     13,230,215.80   11,563,048.29                    11,563,048.29(2) 重大在建工程项目变动情况
                                                                         单位:元 币种:人民币
                                                             工程投     工                       资
                                                                                 其中:本期
    项目名                                                      入占预     程                       金
              预算数             期初数          本期增加                        利息资本化                期末数
    称                                                        算比例     进                       来
                                                                                   金额
                                                             (%)     度                       源98 万
    吨捣固                                                                                          自
             1,050,000.00      1,050,000.00                        10   20%      1,050,000.00           1,050,000.00
    焦移地                                                                                          筹改造项黑龙江黑化股份有限公司 2012 年半年度报告目烟气在
                                                                                             自
    线监测     6,792,500.00     1,018,881.52                        15   25%     1,018,881.52         1,018,881.52
                                                                                             筹项目年 产15 万吨合成
                                                                                             自
    氨3万     74,152,000.00     5,561,433.59   1,366,142.17         75   70%     6,927,575.76         6,927,575.76
                                                                                             筹吨甲醇系统优化项目罐车、
                                                                                             自
    解冻库     1,067,800.00                     179,145.30          17   30%      179,145.30            179,145.30
                                                                                             筹改造造气新增4台
    静电除                                                                                      自
            7,449,800.00     2,234,953.05                        30   25%     2,234,953.05         2,234,953.05
    焦 油                                                                                       筹(尘)器
    其他项                                                                                      自
                             1,697,780.13    121,880.04                                            1,819,660.17
    目                                                                                          筹
    合计                      11,563,048.29   1,667,167.51     /           /                   /    13,230,215.80期末金额较期初金额增加 1,667,167.51 元,主要是由于工程项目新增投入形成。9、 资产减值准备明细:
                                                                         单位:元 币种:人民币
                                                                        本期减少
         项目        期初账面余额            本期增加                                        期末账面余额
                                                                 转回           转销
    一、坏账准备           69,239,844.15                       528,199.66                        68,711,644.49二、存货跌价准
                           9,747,543.26        434,479.79                    9,747,543.26         434,479.79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、固定资产减值准备黑龙江黑化股份有限公司 2012 年半年度报告八、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             78,987,387.41      434,479.79       528,199.66     9,747,543.26    69,146,124.2810、 其他非流动资产:
                                                                        单位:元 币种:人民币
              项目                              期末数                               期初数
    未实现售后租回损益                                      6,950,827.22                         7,943,802.56
              合计                                       6,950,827.22                         7,943,802.5611、 短期借款:(1) 短期借款分类
                                                                        单位:元 币种:人民币
              项目                              期末数                               期初数
    质押借款                                           104,600,000.00                         93,592,375.00
    保证借款                                            55,000,000.00                         71,000,000.00
              合计                                  159,600,000.00                        164,592,375.00保证借款的担保方为中国化工集团公司;保证+质押借款系以中国化工集团公司为担保人,同时以应收账款为担保向银行办理的保理融资业务。期末金额较期初金额减少 4,992,375.00元,其原因主要是银行借款到期已归还。12、 应付票据:
                                                                        单位:元 币种:人民币
              种类                              期末数                               期初数
    商业承兑汇票                                       109,548,048.83                         36,000,000.00
              合计                                  109,548,048.83                         36,000,000.00下一会计期间(下半年)将到期的金额 109,548,048.83 元。期末金额较期初金额增加 73,548,048.83 元,是由于开出票据未到承兑期形成。黑龙江黑化股份有限公司 2012 年半年度报告13、 应付账款:(1) 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。(2) 账龄超过 1 年的大额应付账款情况的说明期末账龄超过 1 年的大额应付账款 37,622,135.14 元,主要系原材料采购款,尚未结算。14、 预收账款:(1) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                            单位:元 币种:人民币
            单位名称                                 期末数                                 期初数
    黑龙江黑化集团有限公司                                  278,997,409.52                         281,923,805.64
              合计                                       278,997,409.52                         281,923,805.64(2) 账龄超过 1 年的大额预收账款情况的说明期末无账龄超过 1 年的大额预收款项。15、 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           本期减少       期末账面余额
    一、工资、奖金、津贴和补贴                 37,712.80     45,345,338.66         45,345,338.66          37,712.80
    二、职工福利费                                               2,927,637.44       2,927,637.44
    三、社会保险费                            235,056.16     16,796,788.54         16,796,788.54         235,056.16
    其中:1.医疗保险费                                      3,963,071.55       3,963,071.55
    2.基本养老保险费                     214,157.43     11,012,077.88         11,012,077.88         214,157.43
    3.失业保险费                          20,898.73          829,394.92         829,394.92           20,898.73
    4.工伤保险费                                             752,261.08         752,261.08
    5.生育保险费                                             239,983.11         239,983.11
    四、住房公积金                                               3,259,453.00       3,259,453.00五、辞退福利六、其他
    五、工会经费                         2,346,809.65             639,985.39            5,761.82        2,981,033.22
    六、职工教育经费                          598,200.31                              39,296.00          558,904.31
              合计                    3,217,778.92        68,969,203.03         68,374,275.46        3,812,706.4916、 应交税费:
                                                                             单位:元 币种:人民币
              项目                                   期末数                                 期初数
    增值税                                                  -15,355,186.78                          -1,890,634.23消费税黑龙江黑化股份有限公司 2012 年半年度报告营业税企业所得税
    个人所得税                                                         31,676.92                               1,262.48城市维护建设税
    房产税                                                            583,198.80                            583,198.80
                 合计                                        -14,740,311.06                         -1,306,172.9517、 其他应付款:(1) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期其他应付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。(2) 账龄超过 1 年的大额其他应付款情况的说明期末无账龄超过 1 年的大额其他应付款项。18、 1 年内到期的非流动负债:(1) 1 年内到期的非流动负债情况
                                                                                单位:元 币种:人民币
                 项目                                   期末数                                 期初数
    1 年内到期的长期应付款                                      25,000,000.00                          25,000,000.00
                 合计                                        25,000,000.00                          25,000,000.00(2) 1 年内到期的长期应付款
                                                                                单位:元 币种:人民币
          借款单位                       期限                         初始金额                    期末余额中国外贸金融租赁有限
                              4年                                        25,000,000.00              25,000,000.00公司19、 长期应付款:(1) 金额前五名长期应付款情况
                                                                                单位:元 币种:人民币
      单位                 期限           初始金额               利率(%)          应计利息            期末余额中国外贸金融
                     4年                 25,010,000.00                                              12,510,000.00租赁有限公司中国信达资产
    管理公司哈尔                             4,380,000.00                                                  4,380,000.00滨办事处(2) 长期应付款中的应付融资租赁款明细
                                                                                               单位:元
                                          期末数                                         期初数
          单位
                                  外币                  人民币                   外币               人民币黑龙江黑化股份有限公司 2012 年半年度报告中国外贸金融租赁
                                                   37,510,000.00                                50,010,000.00有限公司20、 其他非流动负债:
                                                                          单位:元 币种:人民币
                 项目                               期末账面余额                       期初账面余额
    污水处理项目补助                                              9,000,000.00                      9,000,000.00
    工艺系统能量优化项目补助                                     11,760,000.00                     11,760,000.00
                 合计                                         20,760,000.00                     20,760,000.00污水处理项目补助为国家发展改革委为治理松花江流域水质拨款,用于污水处理项目投资,对本期损益未产生影响。工艺系统能量优化项目补助为本公司收到财政部节能技术改造财政资金,对本期损益未产生影响。21、 股本:
                                                                          单位:元 币种:人民币
                                               本次变动增减(+、-)
               期初数         发行新                   公积金                                     期末数
                                            送股                     其他         小计
                                股                     转股股份总
           390,000,000.00                                                                      390,000,000.00数22、 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                                                   325,637,339.5623、 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                                                       28,067,460.0624、 未分配利润:
                                                                          单位:元 币种:人民币
               项目                                  金额                       提取或分配比例(%)
    调整前 上年末未分配利润                                -488,048,119.68                    /
    调整后 年初未分配利润                                  -488,048,119.68                    /加:本期归属于母公司所有者的
                                                         -41,323,621.09                    /净利润
    期末未分配利润                                         -529,371,740.77                    /黑龙江黑化股份有限公司 2012 年半年度报告25、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                       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                                        733,252,373.42                      778,396,553.37
    其他业务收入                                          43,517,561.14                        60,815,115.71
    营业成本                                            784,369,215.96                      906,045,938.53(2) 主营业务(分行业)
                                                                       单位:元 币种:人民币
                                    本期发生额                                 上期发生额
    行业名称
                          营业收入              营业成本           营业收入                 营业成本
    煤化工行业              733,252,373.42      726,122,573.59        778,396,553.37        835,355,124.01
        合计             733,252,373.42      726,122,573.59        778,396,553.37        835,355,124.01(3) 主营业务(分产品)
                                                                       单位:元 币种:人民币
                                   本期发生额                                  上期发生额
    产品名称
                         营业收入            营业成本              营业收入              营业成本
    焦炭                    359,225,277.43     345,563,232.79         523,236,760.36        528,123,075.88
    尿素                    229,410,154.20     226,709,427.69         112,946,941.13        160,211,721.76
    粗苯                     19,899,326.90         19,655,173.56          20,665,425.66        19,657,226.35
    焦油                     32,743,333.37         28,730,030.72          32,643,461.59        30,945,919.29
    焦炉煤气                 61,685,580.98         56,024,678.62          72,873,368.06        66,187,016.02
    甲醇                     18,970,923.93         35,591,906.14           5,602,083.51        20,786,663.71
    硫酸铵                      449,938.07           358,224.16            2,821,088.49         3,323,717.24
    液氧                                                                    338,143.60           338,451.99
    液氮                        108,767.54           108,767.54              39,417.09             39,417.09
    合成氨                                                                 4,453,266.38         2,932,191.68
    编制袋                    1,663,200.00          4,395,906.15
    化肥                      9,095,871.00          8,985,226.22           2,776,597.50         2,809,723.00
        合计             733,252,373.42     726,122,573.59         778,396,553.37        835,355,124.01(4) 主营业务(分地区)
                                                                       单位:元 币种:人民币
                                   本期发生额                                  上期发生额
    地区名称
                         营业收入            营业成本              营业收入              营业成本
    东北及内蒙地区          733,252,373.42     726,122,573.59         778,396,553.37        835,355,124.01
        合计             733,252,373.42     726,122,573.59         778,396,553.37        835,355,124.01(5) 公司前五名客户的营业收入情况
                                                                       单位:元 币种:人民币黑龙江黑化股份有限公司 2012 年半年度报告
             客户名称                         营业收入               占公司全部营业收入的比例(%)齐齐哈尔北兴特殊钢有限责任
                                                   158,075,444.87                               21.56公司齐齐哈尔德科化工有限责任公
                                                   141,303,930.25                               19.27司
    黑龙江黑化集团有限公司                             99,054,735.85                               13.51黑龙江省倍丰农业生产资料有
                                                    71,609,698.87                                 9.77限公司
    盘锦润丰农资有限公司                               46,136,487.72                                 6.29
               合计                                516,180,297.56                               70.4026、 营业税金及附加:
                                                                     单位:元 币种:人民币
           项目                  本期发生额                 上期发生额              计缴标准
                                                                              公司按工程结算的 3%消费税
                                                                              代扣代缴营业税
                                                                              公司按工程结算的 3%营业税
                                                                              代扣代缴营业税
                                                                              以应纳流转税额的 7%城市维护建设税
                                                                              计缴27、 销售费用
                                                                     单位:元 币种:人民币
               项目                           本期发生额                       上期发生额
    包装费                                                 742,132.95                    244,196.71
    运输费                                                 304,630.00                    136,461.10
    装卸费                                                 954,058.76                    628,195.10
    仓储保管费                                                                           588,498.71
    广告费                                                                                   10,000.00
    职工薪酬                                              1,581,185.32                 1,476,854.90
    业务经费                                                                                 47,899.24
    销售提成                                               130,444.35
    差旅费                                                  98,381.05                        60,888.30
    招待费                                                 604,831.50                    418,521.00
    通讯费                                                  38,804.42                        33,862.10
    车辆使用费                                              69,282.64                        80,368.98
    其他                                                    80,009.50                        18,148.37
               合计                                       4,603,760.49                 3,743,894.5128、 管理费用
                                                                     单位:元 币种:人民币
               项目                           本期发生额                       上期发生额
    职工薪酬                                             10,608,237.65                17,624,462.24黑龙江黑化股份有限公司 2012 年半年度报告
    折旧费                                           887,334.51                      448,121.87
    办公费                                               96,744.63                       64,625.51
    物业管理费                                           73,137.80                   338,079.02
    差旅费                                           139,929.00                      348,025.80
    通讯费                                                6,307.31                       10,345.10
    车辆使用费                                           64,081.63                       72,730.52
    业务招待费                                       324,474.30                      411,285.90
    会议费                                                 400.00                        63,069.00
    印刷费                                                3,900.00                         744.00
    租赁费                                                                           224,500.00
    财产保险费                                            3,781.96                   346,869.78
    劳动保护费                                             719.68                        25,964.98
    审计费                                           600,000.00                      500,000.00
    评估费                                           100,000.00
    修理费                                               43,734.21                       42,144.68
    税金                                            1,409,116.08                   1,355,305.58
    排污费                                                                           450,000.00
    物料消耗                                             42,519.22                 1,695,451.62
    运输费                                                                               11,767.00
    安全生产费用                                    2,390,244.83                   4,911,470.66
    检测费                                               31,850.00                       76,600.00
    报刊费                                                                                3,583.00
    其他                                             266,026.56                          57,625.11
               合计                                17,092,539.37                  29,082,771.3729、 财务费用
                                                                 单位:元 币种:人民币
               项目                         本期发生额                      上期发生额
    利息支出                                          10,903,018.92                  17,741,567.04
    减:利息收入                                        -352,180.19                   -1,352,395.80
    其他                                               1,944,454.13                   2,466,463.59
               合计                                12,495,292.86                  18,855,634.8330、 资产减值损失:
                                                                 单位:元 币种:人民币
                  项目                          本期发生额                   上期发生额
    一、坏账损失                                            -528,199.66               7,705,449.96
    二、存货跌价损失                                         434,479.79              15,690,723.19三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失黑龙江黑化股份有限公司 2012 年半年度报告七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
                   合计                               -93,719.87                 23,396,173.1531、 营业外支出:
                                                            单位:元 币种:人民币
                                                                        计入当期非经常性损益
            项目                 本期发生额         上期发生额
                                                                                的金额非流动资产处置损失合
                                                         6,781,856.39计其中:固定资产处置损
                                                         6,781,856.39失
    其他                                                   15,841,427.45
            合计                                        22,623,283.84营业外支出本期金额较上期金额减少 22,623,283.84 元,是由于上期造成爆炸损失所致。32、 基本每股收益和稀释每股收益的计算过程:
    项目                           序号             本期金额           上期金额
    归属于上市公司股东的净利润     1                -41,323,621.09     -164,231,956.28
    非经常性损益                   2                                   -22,623,283.84
    扣除非经常性损益后净利润       3=1-2            -41,323,621.09     -141,608,672.44
    期初净资产                     4                274,857,628.44     642,193,874.79
    专项储备变动                   5                2,330,309.45       4,902,448.66
    加权平均净资产                 6=[4+(4+5+1)]/2255,360,972.62     562,529,120.98
    股本                           7                390,000,000.00     390,000,000.00
    净资产收益率                   8=1/6            -16.18%            -29.20%
    扣除非经常性损益后净资产收益率 9=3/6            -16.18%            -25.17%
    基本每股收益                   10=1/7           -0.11              -0.42
    扣除非经常性损益后基本每股收益 11=3/7           -0.11              -0.36
    稀释每股收益                   12=10            -0.11              -0.4233、 现金流量表项目注释:(1) 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
    利息收入                                                                            352,180.19
                          合计                                                       352,180.19黑龙江黑化股份有限公司 2012 年半年度报告(2) 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
    运输费,包装费                                                             1,046,762.95
    差旅费                                                                     238,310.50
    招待费用                                                                   929,305.80
    聘请中介机构费                                                             700,000.00
    其他日常管理费用                                                          2,958,185.14
                       合计                                                5,872,564.39(3) 支付的其他与筹资活动有关的现金
                                                        单位:元 币种:人民币
                       项目                                    金额
    融资租赁利息支出                                                        13,337,583.00
                       合计                                              13,337,583.0034、 现金流量表补充资料:(1) 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                                           -41,697,154.25        -164,536,027.15
    加:资产减值准备                                     -93,719.87         23,396,173.15固定资产折旧、油气资产折耗、生产性生物资产
                                                  56,998,833.30          55,188,083.01折旧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
                                                                           6,781,856.39(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                   12,495,934.43          20,206,798.26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)                -165,308,618.97         -48,866,566.72
    经营性应收项目的减少(增加以“-”号填列)      -113,801,637.22        -122,492,313.68
    经营性应付项目的增加(减少以“-”号填列)      300,489,953.46         222,567,057.65其他
    经营活动产生的现金流量净额                       49,083,590.88           -7,754,939.092.不涉及现金收支的重大投资和筹资活动:债务转为资本黑龙江黑化股份有限公司 2012 年半年度报告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                                                  29,091,813.65                 37,201,672.08
    减:现金的期初余额                                               4,796,347.61             170,614,673.36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                                        24,295,466.04            -133,413,001.28(2) 现金和现金等价物的构成
                                                                         单位:元 币种:人民币
                          项目                                 期末数                     期初数
    一、现金                                                        29,091,813.65                  4,796,347.61
    其中:库存现金                                                      47,108.69                    53,324.40
           可随时用于支付的银行存款                              29,044,704.96                  4,743,023.21
           可随时用于支付的其他货币资金
           可用于支付的存放中央银行款项
           存放同业款项
           拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                    29,091,813.65                  4,796,347.61(七) 关联方及关联交易1、 本企业的母公司情况
                                                                           单位:元 币种:人民币
                                                              母公司对     母公司对    本企母公
            企业   注册     法人   业务                       本企业的     本企业的    业最       组织机构
    司名                                          注册资本
            类型     地     代表   性质                       持股比例     表决权比    终控         代码
    称
                                                                (%)          例(%)     制方
                   黑龙
                                   硝   酸
                   江省
                                   铵   、
    黑   龙           齐齐
                                   双   氧
    江   黑           哈尔                                                                中 国
           国 有                   水   等
    化   集           市富    岳 守                                                       化 工
           独 资                   化   工   360,000,000.00      49.94         49.94             24561023-7
    团   有           拉尔    成                                                          集 团
           公司                    产   品
    限   公           基区                                                                公司
                                   的   生
    司                向阳
                                   产   销
                   大街
                                   售
                   2号2、 本企业的子公司情况黑龙江黑化股份有限公司 2012 年半年度报告
                                                                              单位:元 币种:人民币
    子公司     企业类                法人代      业务性                         持股比    表决权     组织机构
                       注册地                                注册资本
    全称       型                    表          质                           例(%)     比例(%)      代码黑龙江
    黑化集                齐齐哈
                                             复合肥
    团中美     有限责     尔市富
                                  刘兆力     的生产        29,430,000.00      64.66       64.66   71662240-3
    碧碧肥     任公司     区黎明
                                             销售
    有限责                路2号任公司
                                  刘兆力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                          组织机构代码
    齐齐哈尔富龙化工有限公司          母公司的控股子公司                       12853518-64、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                           单位:元 币种:人民币
                                                        本期发生额                       上期发生额
                                关联交易定
               关联交易内                                        占同类交易                       占同类交
    关联方                       价方式及决
                   容                               金额         金额的比例           金额        易金额的
                                  策程序
                                                                   (%)                          比例(%)
                              市场价并经黑龙江黑化
               材料           股东大会批      11,678,077.70              12.21    25,329,980.74        20.64集团
                              准出售商品/提供劳务情况表
                                                                           单位:元 币种:人民币
                              关联交易                本期发生额                         上期发生额
                关联交易      定价方式                         占同类交易                         占同类交
    关联方
                  内容        及决策程           金额          金额的比例             金额        易金额的
                                序                               (%)                            比例(%)
                             协议价并
    黑龙江黑      焦炉气、材
                             经股东大        99,054,735.85           100.00      123,948,802.14       100.00
    化集团        料
                             会批准(2) 关联租赁情况公司承租情况表:
                                                                           单位:元 币种:人民币
                                                                                              年度确认的租
    出租方名称         承租方名称      租赁资产种类          租赁起始日         租赁终止日
                                                                                                  赁费
    黑龙江黑化集     黑龙江黑化股                          2012 年 1 月 1      2012 年 12 月
                                    土地使用权                                                    439,000.00
    团有限公司       份有限公司                            日                  31 日黑龙江黑化股份有限公司 2012 年半年度报告(3) 关联担保情况
                                                                         单位:元 币种:人民币
    担保方            被担保方             担保金额               担保期限                 是否履行完毕
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                            5,000,000.00                             否
    公司              有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           25,000,000.00                             否
    公司              有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           25,000,000.00                             否
    公司              有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           25,000,000.00                             否
    公司(注 1)      有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           20,000,000.00                             否
    公司(注 1)      有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           20,000,000.00                             否
    公司(注 1)      有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 6 日~
                                           25,000,000.00                             否
    公司(注 1)      有限公司                                 2014 年 3 月 5 日
    中国化工集团      黑龙江黑化股份                           2012 年 3 月 28 日~
                                           14,600,000.00                             否
    公司(注 1)      有限公司                                 2013 年 3 月 28 日中国昊华化工
                   黑龙江黑化股份                           2009 年 12 月 29 日~
    (集团)总公                              75,000,000.00                             否
                   有限公司                                 2013 年 12 月 15 日司(注 2)注 1:此五笔业务由中国化工集团公司提供保证担保,并由本公司以应收账款作为质押担保。注 2:中国昊华化工(集团)总公司为本公司与中国外贸金融租赁有限公司的融资租赁业务提供担保.(4) 其他关联交易本公司在中国化工财务有限公司(非银行金融机构)开立帐户,期末 17,943,548.26 元存放于该公司。5、 关联方应收应付款项上市公司应收关联方款项:
                                                                           单位:元 币种:人民币
                                                    期末                                  期初
    项目名称           关联方
                                     账面余额              坏账准备          账面余额            坏账准备
                   齐齐哈尔富龙
    应收账款                              448,582.84           448,582.84        484,782.84          484,782.84
                   化工有限公司上市公司应付关联方款项:
                                                                           单位:元 币种:人民币
        项目名称                   关联方                   期末账面余额                期初账面余额
    预收款项                  黑龙江黑化集团有限公                 278,997,409.52              281,923,805.64黑龙江黑化股份有限公司 2012 年半年度报告
                           司(八) 股份支付:
    无(九) 或有事项:
    无(十) 承诺事项:
    无(十一) 母公司财务报表主要项目注释1、 应收账款:(1) 应收账款按种类披露:
                                                                         单位:元 币种:人民币
                          期末数                                                期初数
    种         账面余额                  坏账准备                     账面余额                 坏账准备
    类                    比例                          比例                     比例                     比例
          金额                      金额                         金额                     金额
                       (%)                           (%)                      (%)                      (%)单项金额重大并单项计
       29,497,568.18   12.61    29,497,568.18    100.00       36,847,568.18   25.83   36,847,568.18    100.00提坏账准备的应收账款按组合计提坏账准备的应收账款:账龄
      204,462,603.28   87.39    21,966,901.14         9.39   105,807,932.81   74.17   17,068,557.62     16.13分析黑龙江黑化股份有限公司 2012 年半年度报告法组合
        204,462,603.28     87.39    21,966,901.14          9.39   105,807,932.81    74.17       17,068,557.62     16.13小计合
        233,960,171.46       /      51,464,469.32          /      142,655,500.99          /     53,916,125.80      /计单项金额重大并单项计提坏帐准备的应收账款
                                                                                单位:元 币种:人民币
    应收账款内容                  账面余额             坏账金额                计提比例(%)                  理由
                                                                                                    债务人财务状况
    齐市电化厂                      11,358,595.62            11,358,595.62                   100.00
                                                                                                    恶化
    黑龙江齐化化工                                                                                     债务人财务状况
                                  3,798,609.87             3,798,609.87                   100.00
    有限公司                                                                                           恶化
    齐市福来得电力                                                                                     债务人财务状况
                                  2,730,549.64             2,730,549.64                   100.00
    机械公司                                                                                           恶化北京欣达利工贸
                                  2,335,052.76             2,335,052.76                   100.00    债务人不能联系有限公司
    阿城市小岭钢铁                                                                                     债务人财务状况
                                  1,057,994.41             1,057,994.41                   100.00
    厂                                                                                                 恶化
                                                                                                    债务人财务状况
    牡丹江化工一厂                   1,774,325.45             1,774,325.45                   100.00
                                                                                                    恶化辽原市恒汇工贸
                                  1,425,739.74             1,425,739.74                   100.00    债务人不能联系有限责任公司
    抚顺新钢铁有限                                                                                     债务人财务状况
                                  5,016,700.69             5,016,700.69                   100.00
    责任公司                                                                                           恶化
         合计                    29,497,568.18            29,497,568.18             /                        /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                单位:元 币种:人民币
                                     期末数                                                   期初数
      账龄               账面余额                                                账面余额
                                                     坏账准备                                              坏账准备
                    金额             比例(%)                                 金额             比例(%)1 年以内其中:1 年以内
                182,323,223.69              89.13    9,116,161.18         73,350,117.67          69.32     3,667,505.89(含 1 年)1 年以内
                182,323,223.69              89.13    9,116,161.18         73,350,117.67          69.32     3,667,505.89小计
    1至2年           7,366,637.34               3.60     368,331.87          13,554,484.12          12.81      677,724.20
    2至3年           2,410,878.06               1.18     120,543.90           6,505,266.83            6.15     325,263.34
    3 年以上        12,361,864.19               6.09   12,361,864.19         12,398,064.19          11.72    12,398,064.19黑龙江黑化股份有限公司 2012 年半年度报告
    合计       204,462,603.28              100.00     21,966,901.14        105,807,932.81            100.00   17,068,557.62(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期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) 应收账款金额前五名单位情况
                                                                                  单位:元 币种:人民币
                                                                                                        占应收账款总额
      单位名称              与本公司关系                   金额                        年限
                                                                                                          的比例(%)齐齐哈尔德科化工
                         客户                           48,646,611.95        1 年以内                                20.79有限责任公司齐齐哈尔北兴特殊
                         客户                          40,498,063.10         1 年以内                                17.31钢股份有限公司吉林鑫达钢铁有限
                         客户                          28,862,592.23         1 年以内                                12.34公司四平现代钢铁有限
                         客户                          20,595,852.63         1 年以内                                 8.80公司
    乌兰浩特钢铁厂          客户                          16,326,133.21         1 年以内                                 6.98
          合计                    /                   154,929,253.12                    /                            66.22(4) 应收关联方账款情况
                                                                                  单位:元 币种:人民币
          单位名称                 与本公司关系                          金额               占应收账款总额的比例(%)黑龙江黑化集团中美碧
                              子公司                                     2,075,503.75                                 0.89碧肥有限责任公司齐齐哈尔富龙化工有限
                              同一母公司                                  448,582.84                                  0.19公司
            合计                            /                            2,524,086.59                                 1.082、 其他应收款:(1) 其他应收款按种类披露:
                                                                                  单位:元 币种:人民币
                                      期末数                                                   期初数
                       账面余额                     坏账准备                     账面余额                    坏账准备
    种类                                                           比                                                    比
                                  比例                                                        比例
                     金额                          金额            例           金额                         金额        例
                                  (%)                                                         (%)
                                                                  (%)                                                   (%)按组合计提坏账准备的其他应收账款:账龄分析
                 21,061,173.44    100.00        1,096,417.58      5.44    17,177,265.18       100.00    902,222.17    5.25法
    组合小计        21,061,173.44    100.00        1,096,417.58      5.44    17,177,265.18       100.00    902,222.17    5.25
    合计         21,061,173.44        /         1,096,417.58       /      17,177,265.18         /       902,222.17       /
    黑龙江黑化股份有限公司 2012 年半年度报告
    组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                               单位:元 币种:人民币
                                           期末数                                           期初数
           账龄                   账面余额                                         账面余额
                                                           坏账准备                                       坏账准备
                               金额        比例(%)                             金额         比例(%)
    1 年以内
    其中:
    1 年以内(含 1 年)    12,741,328.45         60.50        637,066.42       8,857,420.19          51.56   442,871.01
    1 年以内小计         12,741,328.45         60.50        637,066.42       8,857,420.19          51.56   442,871.01
    1至2年                     169,164.03       0.80           8,458.20       169,164.03            0.99       8,458.20
    2至3年                8,105,040.00         38.48        405,252.00       8,105,040.00          47.18   405,252.00
    3 年以上                    45,640.96       0.22         45,640.96         45,640.96            0.27      45,640.96
           合计         21,061,173.44        100.00       1,096,417.58    17,177,265.18       100.00      902,222.17
    (2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    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) 金额较大的其他的其他应收款的性质或内容
    中国外贸金融租赁有限公司 保证金                              7,500,000.00
    (4) 其他应收账款金额前五名单位情况
                                                                               单位:元 币种:人民币
                                                                                                   占其他应收账款
       单位名称               与本公司关系                 金额                    年限
                                                                                                   总额的比例(%)
    齐齐哈尔铁路物
    流公司富拉尔基            托运商                       8,031,284.52    1 年以内                              38.13
    经营部
    中国外贸金融租
                             供应商                       7,500,000.00    2-3 年                                35.61
    赁有限公司
    齐翔建工集团有
    限公司建筑安装            供应商                       2,611,220.34    1 年以内                              12.40
    工程分公司
    郑州耐都窑炉工
                             供应商                         612,457.14    1 年以内                                2.91
    程公司
    蓬布押金                  供应商                         355,000.00    1 年以内                                1.69
           合计                       /                     19,109,962                /                         90.74
    3、 长期股权投资
    按成本法核算
                                                                               单位:元 币种:人民币
    被投          投资成本        期初余额      增减           期末余额         减值       本期     在被投     在被投黑龙江黑化股份有限公司 2012 年半年度报告
    资单                                      变动                        准备     计提   资单位 资单位
    位                                                                           减值   持股比 表决权
                                                                                 准备   例(%) 比例
                                                                                                 (%)黑 龙江 黑化 集团 中
    美 碧     19,030,000.00   19,030,000.00             19,030,000.00                        64.66      64.66碧 肥有 限责 任公司4、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                        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                                          724,156,502.42                     775,619,955.87
    其他业务收入                                           43,517,561.14                        60,777,458.91
    营业成本                                              775,383,989.74                     903,200,249.93(2) 主营业务(分行业)
                                                                        单位:元 币种:人民币
                                     本期发生额                                 上期发生额
         行业名称
                             营业收入             营业成本           营业收入             营业成本
    煤化工行业                724,156,502.42     717,137,347.37         775,619,955.87       832,545,401.01
           合计            724,156,502.42     717,137,347.37         775,619,955.87       832,545,401.01(3) 主营业务(分产品)
                                                                        单位:元 币种:人民币
                                     本期发生额                                 上期发生额
         产品名称
                             营业收入             营业成本           营业收入             营业成本
    焦炭                      359,225,277.43     345,563,232.79         523,236,760.36       528,123,075.88
    尿素                      229,410,154.20     226,709,427.69         112,946,941.13       160,211,721.76
    粗苯                       19,899,326.90      19,655,173.56            20,665,425.66        19,657,226.35
    焦油                       32,743,333.37      28,730,030.72            32,643,461.59        30,945,919.29
    焦炉煤气                   61,685,580.98      56,024,678.62            72,873,368.06        66,187,016.02
    甲醇                       18,970,923.93      35,591,906.14             5,602,083.51        20,786,663.71
    硫酸铵                        449,938.07           358,224.16           2,821,088.49         3,323,717.24
    液氧                                                                     338,143.60           338,451.99
    合成氨                                                                  4,453,266.38         2,932,191.68
    液氮                          108,767.54           108,767.54             39,417.09              39,417.09黑龙江黑化股份有限公司 2012 年半年度报告
    编制袋                        1,663,200.00        4,395,906.15
          合计               724,156,502.42   717,137,347.37            775,619,955.87       832,545,401.01(4) 主营业务(分地区)
                                                                         单位:元 币种:人民币
                                       本期发生额                                   上期发生额
       地区名称
                               营业收入            营业成本             营业收入             营业成本
    东北及内蒙地区              724,156,502.42   717,137,347.37            775,619,955.87       832,545,401.01
          合计               724,156,502.42   717,137,347.37            775,619,955.87       832,545,401.01(5) 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
                                                                             占公司全部营业收入的比例
            客户名称                          营业收入总额
                                                                                       (%)齐齐哈尔北兴特殊钢有限责任
                                                       158,075,444.87                                   21.56公司齐齐哈尔德科化工有限责任公
                                                       141,303,930.25                                   19.27司
    黑龙江黑化集团有限公司                                  99,054,735.85                                  13.51黑龙江省倍丰农业生产资料有
                                                         71,609,698.87                                    9.77限公司
    盘锦润丰农资有限公司                                    46,136,487.72                                    6.29
                 合计                                  516,180,297.56                                   70.405、 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                                                            -40,640,184.39           -163,704,778.90
    加:资产减值准备                                                      -86,080.78                23,355,255.76固定资产折旧、油气资产折耗、生产性生物资产
                                                                   56,419,885.02                 54,608,462.07折旧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
                                                                                                  6,781,856.39(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                    12,495,934.43                 20,206,798.26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)                                 -166,169,945.84            -48,898,529.71黑龙江黑化股份有限公司 2012 年半年度报告
    经营性应收项目的减少(增加以“-”号填列)           -113,954,419.22            -123,108,313.68
    经营性应付项目的增加(减少以“-”号填列)           302,142,152.66              221,762,677.11其他
    经营活动产生的现金流量净额                            50,207,341.88               -8,996,572.702.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                                        29,012,446.39               35,949,377.42
    减:现金的期初余额                                     3,593,229.35              170,604,012.31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                              25,419,217.04             -134,654,634.89(十二) 补充资料1、 净资产收益率及每股收益
                                 加权平均净资产收                   每股收益
         报告期利润
                                     益率(%)       基本每股收益              稀释每股收益归属于公司普通股股东的净
                                            -16.18               -0.11                     -0.11利润扣除非经常性损益后归属于
                                            -16.18               -0.11                     -0.11公司普通股股东的净利润八、 备查文件目录1、 载有法定代表人、主管会计工作负责人及会计机构负责人签名并盖章的会计报表2、 载有公司董事长亲笔签名的 2011 年半年度报告正本
                                                                        董事长:岳守成
                                                            黑龙江黑化股份有限公司
                                                                    2012 年 8 月 16 日