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安通控股(600179)公告正文

黑化股份:2013年半年度报告

公告日期:2013-08-28

    黑龙江黑化股份有限公司 2013 年半年度报告黑龙江黑化股份有限公司
                600179
    2013 年半年度报告
                      黑龙江黑化股份有限公司 2013 年半年度报告
                                    重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、 公司全体董事出席董事会会议。三、 公司半年度财务报告未经审计。四、 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、准确、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
                                       黑龙江黑化股份有限公司 2013 年半年度报告
                                                               目录
    第一节   释义 .................................................................................................................................... 4
    第二节   公司简介 ............................................................................................................................ 5
    第三节   会计数据和财务指标摘要................................................................................................. 6
    第四节   董事会报告 ........................................................................................................................ 7
    第五节   重要事项 ............................................................................................................................ 9
    第六节   股份变动及股东情况....................................................................................................... 10
    第七节   董事、监事、高级管理人员情况................................................................................... 11
    第八节   财务报告(未经审计)................................................................................................... 12
    第九节   备查文件目录 .................................................................................................................. 71
                      黑龙江黑化股份有限公司 2013 年半年度报告
                                 第一节 释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    公司                                          指                 黑龙江黑化股份有限公司
                         黑龙江黑化股份有限公司 2013 年半年度报告
                                 第二节 公司简介一、 公司信息
    公司的中文名称                                   黑龙江黑化股份有限公司
    公司的中文名称简称                               黑化股份
    公司的法定代表人                                 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                                             0452-8927290
    传真                                             0452-8927129
    电子信箱                                         hhgf600179@126.com三、 基本情况变更简介
    公司注册地址                                     黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    公司注册地址的邮政编码                           161041
    公司办公地址                                     黑龙江省齐齐哈尔市富拉尔基区向阳大街 2 号
    公司办公地址的邮政编码                           161041
    电子信箱                                         hhgf600179@126.com四、 信息披露及备置地点变更情况简介
    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         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     黑化股份             600179               ST 黑化六、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                          黑龙江黑化股份有限公司 2013 年半年度报告
                     第三节       会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                     单位:元 币种:人民币
                                                                               本报告期比上年同
           主要会计数据              本报告期(1-6 月)        上年同期
                                                                                   期增减(%)
    营业收入                                  718,631,250.73        776,769,934.56              -7.48
    归属于上市公司股东的净利润                  4,209,023.18        -41,323,621.09            不适用归属于上市公司股东的扣除非经常
                                          -14,635,207.00        -41,323,621.09               不适用性损益的净利润
    经营活动产生的现金流量净额               -153,766,160.55         49,083,590.88               -413.27
                                                                                   本报告期末比上年
                                         本报告期末             上年度末
                                                                                     度末增减(%)
    归属于上市公司股东的净资产                303,629,894.94        299,030,392.83                  1.54
    总资产                                  2,129,143,443.52      1,682,321,922.45                 26.56(二) 主要财务指标
                                                                                   本报告期比上年同
           主要财务指标              本报告期(1-6 月)        上年同期
                                                                                       期增减(%)
    基本每股收益(元/股)                              0.01                   -0.11              不适用
    稀释每股收益(元/股)                              0.01                   -0.11              不适用扣除非经常性损益后的基本每股收
                                                   -0.04                   -0.11             不适用益(元/股)
    加权平均净资产收益率(%)                             1.4               -16.18               不适用扣除非经常性损益后的加权平均净
                                                   -4.85                -16.18               不适用资产收益率(%)二、 非经常性损益项目和金额
                                                                     单位:元 币种:人民币
                    非经常性损益项目                                          金额计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                    900,000.00补助除外
    除上述各项之外的其他营业外收入和支出                                                   17,944,230.18
                          合计                                                         18,844,230.18
                        黑龙江黑化股份有限公司 2013 年半年度报告
                              第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析2013 年上半年由于受到国际经济危机和国内需求不振、产能大幅度扩张等因素的影响,钢铁、煤炭、化工等行业成为产能过剩的重灾区,主要化工产品呈现需求减弱、产量反增,价格连跌等不利局面,给公司的生产经营带来了严重的冲击,公司主营产品焦炭、尿素盈利空间大大降低,资金状况日趋紧张。针对危机,全体职工紧紧围绕"增产降耗,挖潜节约,低成本运行"这一核心目标,强化管理,优化运营,各套装置实现了安全稳定运行;进一步完善供销体系建设,坚持"买的低、卖的高、中间环节不浪费"的原则进行营销运作,确保经济效益稳定向好,减亏增效措施效果明显,为完成全年经济目标奠定了良好的基础,在产业链中段的激烈竞争中求得了生存和发展。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                     单位:元 币种:人民币
                科目                        本期数            上年同期数        变动比例(%)
    营业收入                                  718,631,250.73      776,769,934.56               -7.48
    营业成本                                  698,014,237.80      784,369,215.96              -11.01
    销售费用                                    4,709,783.35         4,603,760.49               2.30
    管理费用                                   15,384,949.17        17,092,539.37              -9.99
    财务费用                                   14,201,787.17        12,495,292.86              13.66
    经营活动产生的现金流量净额               -153,766,160.55        49,083,590.88            -413.27
    投资活动产生的现金流量净额                    -435,000.00                                   -100
    筹资活动产生的现金流量净额                211,494,088.97      -24,788,124.84              953.21
    资产减值损失                                2,548,727.83           -93,719.87          -2,819.52
    营业外收入                                 18,928,604.18                                     100
    营业外支出                                      84,374.00                                    100
    科目                                              期末数               期初数          变动比例
    货币资金                                  492,155,778.83      212,862,850.41              131.21
    应收票据                                    9,379,616.19        41,647,637.84             -77.48
    存    货                                  311,311,797.94      136,554,683.87              127.98
    短期借款                                  394,600,000.00      159,599,878.79              147.24
    应付票据                                  810,000,000.00      396,000,000.00              104.55
    预收账款                                   40,573,565.81      207,126,834.87              -80.41
    应交税费                                  -11,880,568.09        13,514,396.29            -187.91
    应付利息                                                0          258,717.85               -100
    一年内到期非流动负债                       12,130,000.00        25,010,000.00             -51.50营业收入变动原因说明:由于市场原因产品价格下降导致收入减少。营业成本变动原因说明:由于产量上升所以成本相应减少。销售费用变动原因说明:由于包装费增加所致。管理费用变动原因说明:由于招待费、财产保险费减少所致。财务费用变动原因说明:由于利息支出增加所致。经营活动产生的现金流量净额变动原因说明:变化的主要原因是公司本期购买商品支出增加所致。
                            黑龙江黑化股份有限公司 2013 年半年度报告投资活动产生的现金流量净额变动原因说明:变化的主要原因是公司本期发生工程投入所致。筹资活动产生的现金流量净额变动原因说明:变化主要原因是公司本期取得借款增加所致。资产减值损失:本期坏账计提增加所致。营业外收入:本期政府补助及收益增加所致。营业外支出:主要是本期发生滞纳金罚款所致。货币资金:增加主要是银行承兑汇票保证金增加所致。应收票据: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。存 货:增加主要是本期库存产品及原料煤库存增加所致。短期借款:增加主要是为采购原料增加的借款。应付票据:增加主要是本期增大票据支付业务所致。预收账款:减少主要是上期预收款项当期结算所致。应交税费:减少主要是本期待抵扣进项税金增加所致。应付利息 :减少主要是本期没有计提利息所致。一年内到期非流动负债:减少主要是本期已对融资租赁款部分偿还所致。(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                                单位:元 币种:人民币
                                        主营业务分产品情况
                                                                营业收入          营业成本     毛利率比
                                                     毛利率
    分产品         营业收入         营业成本                      比上年增          比上年增     上年增减
                                                     (%)
                                                                  减(%)             减(%)        (%)
                                                                                               减少 12.55
    焦炭         294,846,653.57    321,628,256.49           -8.75          -17.92          -6.93
                                                                                               个百分点
                                                                                               增加 19.97
    尿素         237,752,793.60    187,473,753.54           21.15            3.64         -17.31
                                                                                               个百分点
                                                                                               增加 0.05
    焦炉煤气      38,581,077.49      35,059,474.09           9.13          -37.46         -37.42
                                                                                               个百分点
                                                                                               增加 9.99
    焦油          31,514,017.13      24,502,522.26          22.25           -3.75         -14.71
                                                                                               个百分点
                                                                                               增加 14.57
    粗苯          21,118,719.67      18,022,823.90          15.80            6.13          -8.30
                                                                                               个百分点
                                                                                               增加 16.42
    甲醇          16,681,217.99      28,557,234.60         -71.19          -12.07         -25.86
                                                                                               个百分点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                            669,100,046.05                                              -8.75(三) 投资状况分析1、 非金融类公司委托理财及衍生品投资的情况(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
                             黑龙江黑化股份有限公司 2013 年半年度报告
    本报告期公司无委托贷款事项。
    2、 主要子公司、参股公司分析
    子公司全称       子公司类型    注册地      业务性质   注册资本      经营范围    期末实际出资额
    黑龙江黑化集团中美                                                      复合肥生产、
                     控股子公司   齐齐哈尔市   生产企业   2943 万元                     1903 万元
    碧碧肥有限责任公司                                                      销售
    3、 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。
    二、 利润分配或资本公积金转增预案
    (一) 报告期实施的利润分配方案的执行或调整情况
    公司 2012 年度不进行利润分配,也不进行公积金转增股本。报告期内没有利润方案执行情况。
    三、 其他披露事项
    (一) 董事会、监事会对会计师事务所“非标准审计报告”的说明
    √ 不适用
                                      第五节 重要事项
    一、 重大诉讼、仲裁和媒体普遍质疑的事项
    本报告期公司无重大诉讼、仲裁和媒体质疑事项。
    二、 破产重整相关事项
    本报告期公司无破产重整相关事项。
    三、 资产交易、企业合并事项
    √ 不适用
    四、 公司股权激励情况及其影响
    √ 不适用
    五、 重大关联交易
    √ 不适用
    六、 重大合同及其履行情况
    (一) 托管、承包、租赁事项
    √ 不适用
    (二) 担保情况
    √ 不适用
    (三) 其他重大合同或交易
                          黑龙江黑化股份有限公司 2013 年半年度报告
    本报告期公司无其他重大合同或交易。七、 承诺事项履行情况√不适用八、 聘任、解聘会计师事务所情况报告期内,公司没有改聘、解聘会计师事务所的情况。九、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况报告期内,公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制均未有受中国证监会稽查、行政处罚及上海证券交易所通报批评、公开谴责。
                          第六节 股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 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) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 股东数量和持股情况
                                                                                     单位:股
      报告期末股东总数                                                                       42,551
                                      前十名股东持股情况
                          持股比例                  报告期           持有有限售条     质押或冻结的
    股东名称    股东性质                   持股总数
                            (%)                     内增减             件股份数量     股份数量黑龙江黑
                                                                                           194,78
    化集团有    国有法人          49.94     194,781,133                                 冻结
                                                                                            1,133限公司
    李锦江      境内自然人         0.35       1,381,078                                 未知
    高绪江      境内自然人         0.32       1,258,189                                 未知
    王丹微      境内自然人         0.28       1,109,701                                 未知
    徐洪良      境内自然人         0.25         984,528                                 未知
    易其        境内自然人         0.25         969,594                                 未知
    王婵娇      境内自然人         0.22         866,999                                 未知
    董哲文      境内自然人         0.21         815,000                                 未知
    翁俊        境内自然人         0.21         812,479                                 未知
    李有清      境内自然人         0.19         735,902                                 未知
                          黑龙江黑化股份有限公司 2013 年半年度报告
                                  前十名无限售条件股东持股情况
             持有无限售条件
    股东名称                                                 股份种类及数量
               股份的数量黑龙江黑
    化集团有            194,781,133   人民币普通股                               194,781,133限公司
    李锦江                1,381,078   人民币普通股                                 1,381,078
    高绪江                1,258,189   人民币普通股                                 1,258,189
    王丹微                1,109,701   人民币普通股                                 1,109,701
    徐洪良                  984,528   人民币普通股                                   984,528
    易其                    969,594   人民币普通股                                   969,594
    王婵娇                  866,999   人民币普通股                                   866,999
    董哲文                  815,000   人民币普通股                                   815,000
    翁俊                    812,479   人民币普通股                                   812,479
    李有清                  735,902   人民币普通股                                   735,902上述股东
            公司控股股东黑龙江黑化集团有限公司与上述股东之间不存在关联关系或属于《上市公关联关系
            司收购管理办法》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或一致行
            为一致行动人。动的说明三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                    第七节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、 公司董事、监事、高级管理人员变动情况
    本报告期内公司无董事、监事、高管人员变动。
                          黑龙江黑化股份有限公司 2013 年半年度报告
                          第八节 财务报告(未经审计)一、 财务报表
                                     合并资产负债表
                                    2013 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                                          492,155,778.83                212,862,850.41
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                             9,379,616.19               41,647,637.84
    应收账款                                         373,246,405.50                301,160,113.30
    预付款项                                            44,141,019.09               37,620,261.32
    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                                          19,186,646.90               26,266,772.53
    买入返售金融资产
    存货                                             311,311,797.94                136,554,683.87
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                 1,249,421,264.45                756,112,319.27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                                         843,913,762.76                895,007,399.72
    在建工程                                            30,843,539.77               25,244,351.58
                         黑龙江黑化股份有限公司 2013 年半年度报告
    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                                     4,964,876.54      5,957,851.88
       非流动资产合计                                879,722,179.07    926,209,603.18
         资产总计                                  2,129,143,443.52   1,682,321,922.45流动负债:
    短期借款                                         394,600,000.00    159,599,878.79
    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                                         810,000,000.00    396,000,000.00
    应付账款                                         537,519,596.31    536,203,756.77
    预收款项                                          40,573,565.81    207,126,834.87
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                       4,940,670.76      4,364,137.24
    应交税费                                         -11,880,568.09     13,514,396.29
    应付利息                                                               258,717.85
    应付股利
    其他应付款                                        10,694,167.84     13,911,536.01
    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
                                                      12,130,000.00     25,010,000.00负债
    其他流动负债
       流动负债合计                                1,798,577,432.63   1,355,989,257.82非流动负债:
    长期借款
                          黑龙江黑化股份有限公司 2013 年半年度报告
    应付债券
    长期应付款                                          4,380,000.00                4,380,000.00
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                    20,760,000.00                20,760,000.00
       非流动负债合计                                  25,140,000.00                25,140,000.00
         负债合计                                   1,823,717,432.63             1,381,129,257.82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                                          26,507,418.42                26,116,939.49
    盈余公积                                          28,067,460.06                28,067,460.06
    一般风险准备
    未分配利润                                      -466,582,323.10              -470,791,346.28
    外币报表折算差额
    归属于母公司所有者
                                                      303,629,894.94               299,030,392.83权益合计
    少数股东权益                                        1,796,115.95                2,162,271.80
         所有者权益合计                               305,426,010.89               301,192,664.63
       负债和所有者权益
                                                    2,129,143,443.52             1,682,321,922.45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
                                    2013 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                                          492,144,277.73               212,199,053.60
    交易性金融资产
    应收票据                                            9,379,616.19               41,647,637.84
    应收账款                                         379,736,857.35               304,997,922.23
    预付款项                                          44,141,019.09                37,620,261.32
    应收利息
    应收股利
                         黑龙江黑化股份有限公司 2013 年半年度报告
    其他应收款                                        16,260,875.55     23,303,610.28
    存货                                             298,025,165.28    129,490,202.71
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                1,239,687,811.19    749,258,687.98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                                         829,680,117.55    881,746,286.12
    在建工程                                          30,843,539.77     25,244,351.58
    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                                     4,964,876.54      5,957,851.88
       非流动资产合计                                884,518,533.86    931,978,489.58
         资产总计                                  2,124,206,345.05   1,681,237,177.56流动负债:
    短期借款                                         394,600,000.00    159,599,878.79
    交易性金融负债
    应付票据                                         810,000,000.00    396,000,000.00
    应付账款                                         526,940,367.67    530,496,260.71
    预收款项                                          39,894,925.81    206,448,194.87
    应付职工薪酬                                       4,543,442.63      3,956,536.65
    应交税费                                         -11,880,568.09     13,514,396.29
    应付利息                                                               258,717.85
    应付股利
    其他应付款                                         9,459,514.78     12,703,971.06
    一年内到期的非流动                                12,130,000.00     25,010,000.00
                           黑龙江黑化股份有限公司 2013 年半年度报告负债
    其他流动负债
       流动负债合计                                  1,785,687,682.80                1,347,987,956.22非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                        20,760,000.00                 20,760,000.00
       非流动负债合计                                     20,760,000.00                 20,760,000.00
         负债合计                                    1,806,447,682.80                1,368,747,956.22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                                              26,507,418.42                 26,116,939.49
    盈余公积                                              28,067,460.06                 28,067,460.06
    一般风险准备
    未分配利润                                        -452,453,555.79                 -457,332,517.77所有者权益(或股东权益)
                                                         317,758,662.25               312,489,221.34合计
      负债和所有者权益
                                                     2,124,206,345.05                1,681,237,177.56(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
                                       2013 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、营业总收入                                                718,631,250.73           776,769,934.56
    其中:营业收入                                            718,631,250.73           776,769,934.56
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               733,632,613.58           818,467,088.81
    其中:营业成本                                           698,014,237.80           784,369,215.96
                          黑龙江黑化股份有限公司 2013 年半年度报告
           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                                   -1,226,871.74
           销售费用                                          4,709,783.35    4,603,760.49
           管理费用                                         15,384,949.17   17,092,539.37
           财务费用                                         14,201,787.17   12,495,292.86
           资产减值损失                                      2,548,727.83       -93,719.87
    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)                         -15,001,362.85   -41,697,154.25
    加:营业外收入                                          18,928,604.18
    减:营业外支出                                              84,374.00
       其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                             3,842,867.33   -41,697,154.25填列)
    减:所得税费用
    五、净利润(净亏损以“-”号填列)                           3,842,867.33   -41,697,154.25
    归属于母公司所有者的净利润                               4,209,023.18   -41,323,621.09
    少数股东损益                                              -366,155.85     -373,533.16六、每股收益:
    (一)基本每股收益                                               0.01            -0.11
    (二)稀释每股收益                                               0.01            -0.11七、其他综合收益
    八、综合收益总额                                             3,842,867.33   -41,697,154.25
    归属于母公司所有者的综合收益
                                                             4,209,023.18   -41,323,621.09总额
    归属于少数股东的综合收益总额                        -366,155.85           -373,533.16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
                          黑龙江黑化股份有限公司 2013 年半年度报告
                                       母公司利润表
                                      2013 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                                                 715,629,838.23           767,674,063.56
    减:营业成本                                             694,749,735.13           775,383,989.74
         营业税金及附加                                       -1,226,871.74
         销售费用                                             4,578,862.80              4,412,395.14
         管理费用                                            14,665,609.37             16,108,009.42
         财务费用                                            14,200,662.21             12,495,934.43
         资产减值损失                                         2,627,108.66                -86,080.78
    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)                           -13,965,268.20           -40,640,184.39
    加:营业外收入                                            18,928,604.18
    减:营业外支出                                               84,374.00
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                              4,878,961.98            -40,640,184.39填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                    4,878,961.98                    -40,640,184.39五、每股收益:
    (一)基本每股收益
    (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
                                     2013 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                                  791,107,995.63               736,247,673.98
                          黑龙江黑化股份有限公司 2013 年半年度报告收到的现金
    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
                                                        1,849,910.39      352,180.19有关的现金
       经营活动现金流入
                                                      792,957,906.02   736,599,854.17小计
    购买商品、接受劳务
                                                      892,880,904.97   635,469,759.53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
                                                       44,439,166.42    44,680,625.25工支付的现金
                          黑龙江黑化股份有限公司 2013 年半年度报告
    支付的各项税费                                      1,708,378.55     1,493,314.12
    支付其他与经营活动
                                                        7,695,616.63     5,872,564.39有关的现金
       经营活动现金流出
                                                      946,724,066.57   687,516,263.29小计
         经营活动产生的
                                                     -153,766,160.55    49,083,590.88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
    资产和其他长期资产支付                                    435,000.00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
                                                          435,000.00小计
         投资活动产生的
                                                         -435,000.00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
                          黑龙江黑化股份有限公司 2013 年半年度报告
    取得借款收到的现金                                394,600,000.00              159,600,029.71
    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
                                                      394,600,000.00              159,600,029.71小计
    偿还债务支付的现金                                159,599,878.79              164,592,404.71
    分配股利、利润或偿
                                                       10,617,588.24                6,458,166.84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
                                                       12,888,444.00               13,337,583.00有关的现金
       筹资活动现金流出
                                                      183,105,911.03              184,388,154.55小计
        筹资活动产生的
                                                      211,494,088.97              -24,788,124.84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
                                                       57,292,928.42               24,295,466.04增加额
    加:期初现金及现金
                                                       14,862,850.41                4,796,347.61等价物余额六、期末现金及现金等价
                                                  72,155,778.83                    29,091,813.65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
                                      2013 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
                                                      783,877,358.13              723,749,630.71收到的现金
    收到的税费返还
    收到其他与经营活动
                                                        1,317,739.76                 350,022.09有关的现金
       经营活动现金流入
                                                      785,195,097.89              724,099,652.80小计
                          黑龙江黑化股份有限公司 2013 年半年度报告
    购买商品、接受劳务
                                                      885,651,263.10   622,553,375.83支付的现金
    支付给职工以及为职
                                                       43,870,056.19    44,089,514.22工支付的现金
    支付的各项税费                                      1,654,541.23     1,434,605.30
    支付其他与经营活动
                                                        7,133,102.21     5,814,815.57有关的现金
       经营活动现金流出
                                                      938,308,962.73   673,892,310.92小计
         经营活动产生的
                                                     -153,113,864.84    50,207,341.88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
    资产和其他长期资产支付                                    435,000.00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
                                                          435,000.00小计
         投资活动产生的
                                                         -435,000.00现金流量净额三、筹资活动产生的现金流量:
                          黑龙江黑化股份有限公司 2013 年半年度报告
    吸收投资收到的现金
    取得借款收到的现金                                394,600,000.00   159,600,029.71
    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
                                                      394,600,000.00   159,600,029.71小计
    偿还债务支付的现金                                159,599,878.79   164,592,404.71
    分配股利、利润或偿
                                                       10,617,588.24     6,458,166.84付利息支付的现金
    支付其他与筹资活动
                                                       12,888,444.00    13,337,583.00有关的现金
       筹资活动现金流出
                                                      183,105,911.03   184,388,154.55小计
        筹资活动产生的
                                                      211,494,088.97   -24,788,124.84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
                                                       57,945,224.13    25,419,217.04增加额
    加:期初现金及现金
                                                       14,199,053.60     3,593,229.35等价物余额六、期末现金及现金等价
                                                  72,144,277.73         29,012,446.39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
                                                  黑龙江黑化股份有限公司 2013 年半年度报告
                                                          合并所有者权益变动表
                                                              2013 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
    项目                                      减:                              一般                                    少数股东权     所有者权益合
         实收资本(或
                            资本公积       库存    专项储备      盈余公积    风险            未分配利润      其他        益             计
           股本)
                                             股                              准备一、上
    年 年 末 390,000,000.00   325,637,339.56          26,116,939.49   28,067,460.06          -470,791,346.28             2,162,271.80   301,192,664.63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          26,116,939.49   28,067,460.06          -470,791,346.28             2,162,271.80   301,192,664.63余额三、本期增减
                                                     390,478.93                               4,209,023.18            -366,155.85     4,233,346.26变动金额(减
           黑龙江黑化股份有限公司 2013 年半年度报告少 以“-”号 填列)(一)
                                                      4,209,023.18   -366,155.85   3,842,867.33净利润(二)其他综合收益上 述(一)
                                                      4,209,023.18   -366,155.85   3,842,867.33和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取
          黑龙江黑化股份有限公司 2013 年半年度报告盈余公积2.提取一般风险准备3.对所有 者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
             390,478.93                              390,478.93专项储
                                                   黑龙江黑化股份有限公司 2013 年半年度报告备1.本期
                                                      390,478.93                                                                      390,478.93提取2.本期使用(七)其他四、本
    期期末    390,000,000.00   325,637,339.56          26,507,418.42   28,067,460.06          -466,582,323.10           1,796,115.95   305,426,010.89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          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
                                           黑龙江黑化股份有限公司 2013 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         -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)所有者投入和减少资本1.所有者投入
          黑龙江黑化股份有限公司 2013 年半年度报告资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有 者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)
                                              黑龙江黑化股份有限公司 2013 年半年度报告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)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
                                                        2013 年 1—6 月
                                                                                                                   单位:元 币种:人民币
                                                                              本期金额
                                                                                                      一
                                                              减:
            项目              实收资本(或                                                            般                 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)                                                                风                     计
                                                              股
                                                                                                      险
                                                黑龙江黑化股份有限公司 2013 年半年度报告
                                                                                                       准
                                                                                                       备
    一、上年年末余额              390,000,000.00   325,637,339.56          26,116,939.49   28,067,460.06        -457,332,517.77   312,489,221.34
      加:会计政策变更
         前期差错更正
         其他
    二、本年年初余额              390,000,000.00   325,637,339.56          26,116,939.49   28,067,460.06        -457,332,517.77   312,489,221.34三、本期增减变动金额(减少
                                                                          390,478.93                           4,878,961.98     5,269,440.91以“-”号填列)
    (一)净利润                                                                                                   4,878,961.98     4,878,961.98(二)其他综合收益
    上述(一)和(二)小计                                                                                         4,878,961.98     4,878,961.98(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)专项储备                                                            390,478.93                                             390,478.93
    1.本期提取                                                               390,478.93                                             390,478.93
                                     黑龙江黑化股份有限公司 2013 年半年度报告2.本期使用(七)其他
    四、本期期末余额   390,000,000.00   325,637,339.56          26,507,418.42   28,067,460.06   -452,453,555.79   317,758,662.25
                                                黑龙江黑化股份有限公司 2013 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、上年年末余额              390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06        -475,104,698.41   287,801,049.71
      加:会计政策变更
         前期差错更正
         其他
    二、本年年初余额              390,000,000.00   325,637,339.56          19,200,948.50   28,067,460.06        -475,104,698.41   287,801,049.71三、本期增减变动金额(减少
                                                                        2,330,309.45                         -40,640,184.39   -38,309,874.94以“-”号填列)
    (一)净利润                                                                                                 -40,640,184.39   -40,640,184.39(二)其他综合收益
    上述(一)和(二)小计                                                                                       -40,640,184.39   -40,640,184.39(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转
                                             黑龙江黑化股份有限公司 2013 年半年度报告1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)专项储备                                                    2,330,309.45                                          2,330,309.45
    1.本期提取                                                       2,330,309.45                                          2,330,309.452.本期使用(七)其他
    四、本期期末余额              390,000,000.00 325,637,339.56     21,531,257.95       28,067,460.06   -515,744,882.80   249,491,174.77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
                          黑龙江黑化股份有限公司 2013 年半年度报告二、 公司基本情况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 6000 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。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 2013 年 8 月 28 日经公司董事会批准报出。三、 公司主要会计政策、会计估计和前期差错:(一) 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。(二) 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。(三) 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。(四) 记账本位币:本公司的记账本位币为人民币。(五) 同一控制下和非同一控制下企业合并的会计处理方法1. 同一控制下企业合并的会计处理方法公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。2. 非同一控制下企业合并的会计处理方法公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。(六) 合并财务报表的编制方法:1、母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母
                         黑龙江黑化股份有限公司 2013 年半年度报告公司按照《企业会计准则第 33 号--合并财务报表》编制。(七) 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。(八) 外币业务和外币报表折算:1. 外币业务折算外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或资本公积。2. 外币财务报表折算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,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算。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。(九) 金融工具:1. 金融资产和金融负债的分类金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。2. 金融资产和金融负债的确认依据、计量方法和终止确认条件公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第 13 号--或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第 14 号--收入》的原则确定的累积摊销额后的余额。金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;
                        黑龙江黑化股份有限公司 2013 年半年度报告处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。3. 金融资产转移的确认依据和计量方法公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。4. 主要金融资产和金融负债的公允价值确定方法存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。5. 金融资产的减值测试和减值准备计提方法资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。(十) 应收款项:1、 单项金额重大并单项计提坏账准备的应收款项:单项金额重大的判断依据或金额
                  一般以"金额 100 万元以上(含)的款项"为标准。标准
                         黑龙江黑化股份有限公司 2013 年半年度报告单项金额重大并单 项 计 提 坏 账单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账准备。备的计提方法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
    账龄分析法组合                                   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
                                                 账准备.按组合计提坏账准备的计提方法:
                  组合名称                                          计提方法
    账龄分析法组合                                   账龄分析法组合中,采用账龄分析法计提坏账准备的:
          账龄               应收账款计提比例说明                  其他应收款计提比例说明
    1 年以内(含 1 年)     5%                                     5%
    1-2 年                 5%                                     5%
    2-3 年                 5%                                     5%
    3 年以上                100%                                   100%3、 单项金额虽不重大但单项计提坏账准备的应收账款:单项计提坏账准
    备的理由           账龄一年以上回收风险较大。
    坏账准备的计提     单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账准
    方法               备。(十一) 存货:1、 存货的分类存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的周转材料等。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。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
                         黑龙江黑化股份有限公司 2013 年半年度报告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(十二) 长期股权投资:1、 投资成本确定(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。(2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。(3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。2、 后续计量及损益确认方法对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本公司与联营企业及合营企业之间发生的未实现内部交易损益按照持股比例计算属于本公司的部分予以抵销,在此基础上确认投资损益。但本公司与被投资单位发生的未实现内部交易损失,属于所转让资产减值损失的,不予以抵销。对被投资单位除净损益以外的其他所有者权益变动,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本公司对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,本公司在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
                         黑龙江黑化股份有限公司 2013 年半年度报告3、 确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。4、 减值测试方法及减值准备计提方法对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第 22 号--金融工具确认和计量》的规定计提相应的减值准备。(十三) 投资性房地产:1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。(十四) 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
    机器设备            10-28 年                    3                   9.70-3.46
    运输设备            12 年                       3                   8.083、 固定资产的减值测试方法、减值准备计提方法资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。4、 融资租入固定资产的认定依据、计价方法符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的所有权转移给承租人;(2) 承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权;(3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分[通常占租赁资产使用寿命的 75%以上(含 75%)];(4) 承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值[90%以上(含 90%)];出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值[90%以上(含 90%)];(5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。融资租入的固定资产,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提折旧。
                        黑龙江黑化股份有限公司 2013 年半年度报告(十五) 在建工程:1. 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。2. 资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备(十六) 借款费用:1. 借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。2.借款费用资本化期间(1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。(2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过 3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。3.借款费用资本化金额为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。(十七) 无形资产:1. 无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。2. 使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。3. 使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。4. 内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。公司划分内部研究开发项目研究阶段支出和开发阶段支出的具体标准:(十八) 长期待摊费用:长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。
                        黑龙江黑化股份有限公司 2013 年半年度报告(十九) 预计负债:1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。(二十) 收入:1. 销售商品销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。2. 提供劳务提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。3. 让渡资产使用权让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。(二十一) 政府补助:1. 政府补助包括与资产相关的政府补助和与收益相关的政府补助。2. 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。3. 与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。(二十二) 递延所得税资产/递延所得税负债:1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。2. 确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。
                          黑龙江黑化股份有限公司 2013 年半年度报告(二十三) 经营租赁、融资租赁:1. 经营租赁公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。2. 融资租赁公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。(二十四) 持有待售资产:公司将同时满足下列条件的非流动资产划分为持有待售资产:1.已经就处置该非流动资产作出决议;2.与受让方签订了不可撤销的转让协议;3.该项转让很可能在一年内完成。对于持有待售的固定资产,公司将该项资产的预计净残值调整为反映其公允价值减去处置费用后的金额(但不得超过该项资产符合持有待售条件时的原账面价值),原账面价值高于调整后预计净残值的差额,作为资产减值损失计入当期损益。符合持有待售条件的无形资产等其他非流动资产,按上述原则处理。(二十五) 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(二十六) 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:(一) 主要税种及税率
              税种                         计税依据                            税率
    增值税                           销售货物或提供应税劳务              17%,13%,6%
    营业税                           应纳税营业额                        3%
    城市维护建设税                   流转税的 7%                         7%
                              黑龙江黑化股份有限公司 2013 年半年度报告
    企业所得税                            应纳税所得额                           25%(二) 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。(三) 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。五、 企业合并及合并财务报表(一) 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
                                                                                                          减子
                                                                                                          公司
                                                                                                          少数
                                                                                                          股东
                                                      实质                                         少数
                                                                                                          分担
                                                      上构                                         股东
                                                                                                          的本
                                                      成对                                         权益
                                                                                                          期亏
                                             期末     子公   持股    表决                          中用
    子公   子公                                                                 是否                         损超
                注册   业务   注册    经营   实际     司净           权比           少数股东权     于冲
    司全   司类                                                                 合并                         过少
                  地   性质   资本    范围   出资     投资   比例      例               益         减少
    称     型                                                                 报表                         数股
                                               额     的其   (%)     (%)                           数股
                                                                                                          东在
                                                      他项                                         东损
                                                                                                          该子
                                                      目余                                         益的
                                                                                                          公司
                                                        额                                         金额
                                                                                                          期初
                                                                                                          所有
                                                                                                          者权
                                                                                                          益中
                                                                                                          所享
                                                                                                          有份
                                                                                                          额后
                                                                                                          的余
                                                                                                            额黑龙江黑化集
                                      复合
    团中    控股    齐齐
                       生产           肥生
    美碧    子公    哈尔          2,943          1,903           64.66   64.66   是     1,796,115.95
                       企业           产、
    碧肥    司      市
                                      销售有限责任公司
                           黑龙江黑化股份有限公司 2013 年半年度报告六、 合并财务报表项目注释(一) 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:                                               38,914.85                      7,170.29
    人民币                                               38,914.85                      7,170.29
    银行存款:                                       72,116,863.98                 14,855,680.12
    人民币                                           72,116,863.98                 14,855,680.12
    其他货币资金:                                 420,000,000.00                198,000,000.00
    人民币                                         420,000,000.00                198,000,000.00
               合计                            492,155,778.83                212,862,850.41(2)期末其他货币资金 42,000 万元为银行承兑汇票保证金,为使用受限货币资金,除此之外,期末无抵押、冻结等对变现有限制款项、无存放在境外的款项及潜在回收风险的款项。(3)期末金额与期初金额比较,变动幅度为 131.21%,主要因为本期票据保证金增加。(二) 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                                           9,379,616.19                     41,647,637.84
             合计                                       9,379,616.19                     41,647,637.842、 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                          单位:元 币种:人民币
      出票单位            出票日期            到期日                    金额               备注公司已经背书给其他方但尚未到期的票据辽宁方大集团国
                      2013 年 6 月 6 日  2013 年 12 月 6 日            10,000,000.00贸有限公司齐齐哈尔北兴特
    殊 钢 有 限 责 任 公 2013 年 5 月 2 日  2013 年 11 月 2 日            10,000,000.00司
    辽宁方大集团国                          2013 年 11 月 17
                      2013 年 5 月 17 日                                5,000,000.00
    贸有限公司                              日辽宁方大集团国
                      2013 年 5 月 7 日  2013 年 9 月 21 日             5,000,000.00贸有限公司
    力士德工程机械                          2013 年 10 月 23
                      2013 年 4 月 24 日                                5,000,000.00
    股份有限公司                            日
         合计                  /                  /                    35,000,000.00         /(三) 应收账款:1、 应收账款按种类披露:
                                                                          单位:元 币种:人民币
                           黑龙江黑化股份有限公司 2013 年半年度报告
                            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
                          (%)                        (%)                   (%)                        (%)单 项金 额重 大并 单项 计
          28,439,573.77  6.43 28,439,573.77 100.00    29,497,568.18         8.03     29,497,568.18    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:
    按账 龄分 析法 特
        413,645,171.94 93.57 40,398,766.44      9.77 337,764,864.36        91.97     36,604,751.06     10.84征 组合 的应 收账款组 合
        413,645,171.94 93.57 40,398,766.44      9.77 337,764,864.36        91.97     36,604,751.06     10.84小计
    合计 442,084,745.71     /     68,838,340.21   /    367,262,432.54          /       66,102,319.24      /期末应收账款中 144,777,734.70 元已向银行办理保理融资业务.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
    齐化集团有限公                                                                 债务人财务状况
                           3,798,609.87         3,798,609.87             100.00
    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
                                                                                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
       合计               28,439,573.77        28,439,573.77          /                          /
                         黑龙江黑化股份有限公司 2013 年半年度报告组合中,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
            381,473,021.27               92.22   19,073,651.06    305,592,713.69     90.47   15,279,635.68(含 1 年)1 年以内
            381,473,021.27               92.22   19,073,651.06    305,592,713.69     90.47   15,279,635.68小计
    1至2年        4,049,822.59             0.98         202,491.13      4,049,822.59      1.20      202,491.13
    2至3年        7,368,109.30             1.78         368,405.47      7,368,109.30      2.18      368,405.47
    3至4年        1,266,848.81             0.31       1,266,848.81      1,266,848.81      0.38    1,266,848.81
    4至5年          804,087.97             0.19         804,087.97        804,087.97      0.24      804,087.97
    5 年以上     18,683,282.00             4.52      18,683,282.00     18,683,282.00      5.53   18,683,282.00
    合计      413,645,171.94           100.00      40,398,766.44    337,764,864.36    100.00   36,604,751.062、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                             单位:元 币种:人民币
                                            期末数                                   期初数
      单位名称
                                  金额            计提坏账金额               金额          计提坏账金额黑龙江黑化集团有限
                             16,239,863.90                 811,993.20     10,625,038.53        531,251.93公司
        合计                 16,239,863.90                 811,993.20     10,625,038.53        531,251.933、 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
                   非关联方                       133,955,839.39    1 年以内                         30.30工有限责任公司北兴特殊钢股份
                   非关联方                       111,858,314.27    1 年以内                         25.30有限公司朝阳明鑫铸造有
                   非关联方                        24,399,146.23    1 年以内                          5.52限公司
    乌兰浩特钢铁厂     非关联方                        22,778,240.72    1 年以内                          5.15吉林鑫达钢铁有
                   非关联方                        16,395,397.71    1 年以内                          3.71限公司
      合计                    /                   309,386,938.32               /                     69.984、 应收关联方账款情况
                                                                             单位:元 币种:人民币
                                黑龙江黑化股份有限公司 2013 年半年度报告
                                                                                        占应收账款总额的比例
          单位名称                 与本公司关系                        金额
                                                                                                (%)黑龙江黑化集团有限公
                            母公司                                     16,239,863.90                        3.67司齐齐哈尔富龙化工有限
                            同一母公司                                    382,182.84                        0.09公司黑龙江齐化化工有限公
                            同一最终控制方                               3,798,609.87                       0.86司
        合计                               /                           20,420,656.61                        4.62(四) 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
                                (%)                         (%)                     (%)                 (%)单项金额重大并单项计提坏
            7,500,000.00 33.42                                       7,500,000.00   25.09账准备的其他应收账款按组合计提坏账准备的其他应收账款:
    按账龄分析法
    特征组合 14,940,442.68 66.58 3,253,795.78                   21.78   22,393,206.49   74.91   3,626,433.96   16.19的应收账款
    组合小计 14,940,442.68 66.58 3,253,795.78                   21.78   22,393,206.49   74.91   3,626,433.96   16.19
    合计   22,440,442.68    /   3,253,795.78                   /     29,893,206.49     /     3,626,433.96     /单项金额重大并单项计提坏帐准备的其他应收账款
                                                                              单位:元 币种:人民币
    其他应收款内容              账面余额                  坏账金额            计提比例(%)          理由中国外贸金融租
                             7,500,000.00赁有限公司
      合计                   7,500,000.00                                       /                     /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:
                            黑龙江黑化股份有限公司 2013 年半年度报告1 年以内
             9,261,180.86           74.71     463,059.05   16,729,040.67          74.71    836,452.03(含 1 年)1 年以内
             9,261,180.86           74.71     463,059.05   16,729,040.67          74.71    836,452.03小计
    1至2年       2,942,285.34           13.14     147,114.27    2,942,285.34         13.14      147,114.27
    2至3年          98,267.39            0.37       4,913.37       83,171.39          0.37        4,158.57
    3至4年         644,139.96            2.88     644,139.96      644,139.96          2.88      644,139.96
    4至5年          45,290.40            0.20      45,290.40       45,290.40          0.20       45,290.40
    5 年以上     1,949,278.73            8.70   1,949,278.73    1,949,278.73          8.70    1,949,278.73
    合计    14,940,442.68          100.00   3,253,795.78   22,393,206.49        100.00    3,626,433.962、 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
    单位名称                             性质或内容                         金额
    中国外贸金融租赁有限公司             租赁保证金                         7,500,000.00齐翔建工集团有限公司建筑安装工程分公
                                     管网工程款                         3,811,220.34司
    齐齐哈尔铁路物流公司富拉尔基经营部 代客户垫火车站运费                   1,830,547.134、 其他应收款金额前五名单位情况
                                                                         单位:元 币种:人民币
                                                                                    占其他应收款总
    单位名称         与本公司关系                  金额                年限
                                                                                      额的比例(%)中国外贸金融租
                   非关联方                     7,500,000.00   3 年以上                         33.42赁有限公司齐翔建工集团有
    限公司建筑安装     非关联方                     3,811,220.34   1 年以内,1-2 年                 16.98工程分公司齐齐哈尔铁路物
    流公司富拉尔基     非关联方                     1,830,547.13   1 年以内                           8.16经营部哈尔滨铁路局代
                   非关联方                     1,000,000.00   1 年以内                           4.46收款清算所
    丁欢欢             非关联方                       444,235.50   1 年以内                          1.98
      合计                 /                   14,586,002.97              /                     65.00(五) 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             41,282,355.70                                34,703,362.93
                           黑龙江黑化股份有限公司 2013 年半年度报告
    1至2年                 1,901,708.92                                 1,901,708.92
    2至3年                   956,954.47                                 1,015,189.47
    合计               44,141,019.09                                37,620,261.322、 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
    神华宝日希勒能                                                                    合同尚未执行完
                    非关联方                  21,378,304.01     1 年以内
    源有限公司                                                                        毕湖南常兴能源环
                                                                                         合同尚未执行完
    保工程科技有限     非关联方                    9,099,612.00    1 年以内
                                                                                         毕公司
    庄信万丰贸易(深                                                                        合同尚未执行完
                    非关联方                    2,270,844.00    1 年以内
    圳)有限公司                                                                            毕
                                                                                         合同尚未执行完
    鸡西矿务局         非关联方                    2,118,477.90    1 年以内
                                                                                         毕
    铁岭市盛通机车                                                                          合同尚未执行完
                    非关联方                    1,525,000.00    1 年以内
    设备有限公司                                                                            毕
       合计                  /                36,392,237.91                /                   /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。4、 预付款项的说明:期末预付款项余额与上期期末预付款项余额相比,增加 17.33%,主要因本期预付采购款增加所致。(六) 存货:1、 存货分类
                                                                           单位:元 币种:人民币
    项                       期末数                                               期初数
    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   108,766,549.27                   108,766,549.27     82,153,565.57                        82,153,565.57料库存
      203,601,576.46   1,056,327.79    202,545,248.67     54,844,459.97        1,056,327.79    53,788,132.18商品周转
                                                             612,986.12                          612,986.12材料合
      312,368,125.73   1,056,327.79    311,311,797.94     137,611,011.66       1,056,327.79   136,554,683.87计
                           黑龙江黑化股份有限公司 2013 年半年度报告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           1,056,327.79                                                     1,056,327.79
    合计           1,056,327.79                                                     1,056,327.79(七) 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
                    1,745,999,988.31               3,345,000.00                   1,749,344,988.31计:其中:房屋及建筑
                      403,473,655.26                                                403,473,655.26物
       机器设备     1,333,321,938.33                                              1,333,321,938.33
       运输工具         9,204,394.72               3,345,000.00                      12,549,394.72
                                        本期新
                                                       本期计提
                                          增二、累计折旧合
                      850,992,588.59              54,438,636.96                     905,431,225.55计:其中:房屋及建筑
                      162,844,029.19               5,153,160.66                     167,997,189.85物
       机器设备       683,932,045.22              48,871,565.30                     732,803,610.52
       运输工具         4,216,514.18                   413,911.00                     4,630,425.18三、固定资产账面
                                                   /                     /净值合计其中:房屋及建筑
                                                   /                     /物
       机器设备                                    /                     /
       运输工具                                    /                     /
    四、减值准备合计                                  /                     /其中:房屋及建筑
                                                   /                     /物
       机器设备                                    /                     /
       运输工具                                    /                     /五、固定资产账面
                      895,007,399.72               /                     /          843,913,762.76价值合计其中:房屋及建筑
                      240,629,626.07               /                     /          235,476,465.41物
       机器设备       649,389,893.11               /                     /          600,515,223.30
                              黑龙江黑化股份有限公司 2013 年半年度报告
       运输工具        4,987,880.54                   /                         /                 7,922,074.05本期折旧额:54,438,636.96 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               71,649,519.82           30,160,480.18(八) 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     30,843,539.77                  30,843,539.77      25,244,351.58              25,244,351.582、 重大在建工程项目变动情况:
                                                                           单位:元 币种:人民币
                                                                               工程投         资
                                                                               入占预 工程 金
    项目名称          预算数          期初数         本期增加         其他减少                         期末数
                                                                               算比例 进度 来
                                                                               (%)         源
    锅炉设备                                                                                     自
             30,000,000.00       6,768,407.94    5,591,756.51                    41.20 41.20     12,360,164.45
    材料                                                                                         筹5#6#7#CFB
                                                                                                    自
    锅炉中心     2,500,000.00       1,961,538.46     273,504.28                        89.40   89.40         2,235,042.74
                                                                                                    筹筒改造造气新增 4
    台静电除                                                                                           自
              7,449,800.00       2,234,953.05                                       30.00   30.00         2,234,953.05
    焦油(尘)                                                                                         筹器年产 15 万吨合成氨 3
                                                                                                    自
    万 吨 甲 醇 20,000,000.00       7,674,062.94     409,444.44                        40.42   40.42         8,083,507.38
                                                                                                    筹系统优化项目
    氧化亚氮                                                                                           自
              5,000,000.00       1,200,150.95     641,947.59     1,749,799.67       36.84   36.84            92,298.87
    减排项目                                                                                           筹
    合计     64,949,800.00      19,839,113.34    6,916,652.82    1,749,799.67        /        /     /    25,005,966.49(九) 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            78,511,954.48          2,596,818.63                              81,108,773.11
    二、存货跌价准           1,056,327.79                                                     1,056,327.79
                           黑龙江黑化股份有限公司 2013 年半年度报告备三、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              79,568,282.27       2,596,818.63                              82,165,100.90(十) 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                                      4,964,876.54                   5,957,851.88
            合计                                        4,964,876.54                   5,957,851.88(十一) 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                                           154,600,000.00                   104,599,878.79
    保证借款                                           240,000,000.00                     55,000,000.00
             合计                                  394,600,000.00                   159,599,878.79(十二) 应付票据:
                                                                       单位:元 币种:人民币
                           黑龙江黑化股份有限公司 2013 年半年度报告
            种类                          期末数                                期初数
    银行承兑汇票                                   810,000,000.00                       396,000,000.00
            合计                               810,000,000.00                       396,000,000.00下一会计期间(下半年)将到期的金额 810,000,000.00 元。期末金额与期初金额比较,增加 41,400 万元,因本期增大票据支付业务所致(十三) 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。(十四) 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:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(十五) 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            43,539.37      41,211,635.41    41,219,449.00      35,725.78
    二、职工福利费                                        1,547,800.23     1,547,800.23
    三、社会保险费                        235,056.16     17,664,681.93    17,664,681.93     235,056.16
    1.医疗保险费                                     4,835,691.68     4,835,691.68
       2.基本养老保险费              214,157.43     10,924,373.12    10,924,373.12     214,157.43
       3.失业保险费                   20,898.73        881,409.15      881,409.15       20,898.73
       4.工伤保险费                                    756,297.35      756,297.35
       5.生育保险费                                    266,910.63       266,910.63
    四、住房公积金                                        3,056,430.00     3,056,430.00五、辞退福利六、其他
    五、工会经费                        3,540,074.40        601,514.42         6,667.31   4,134,921.51
    六、职工教育经费                      545,467.31                          10,500.00     534,967.31
            合计                    4,364,137.24     64,082,061.99    63,505,528.47   4,940,670.76(十六) 应交税费:
                                                                      单位:元 币种:人民币
            项目                               期末数                          期初数
    增值税                                             -13,289,811.95                    11,028,589.19营业税企业所得税
    个人所得税                                                1,889.34                        1,521.21
    城市维护建设税                                                                          715,675.18
    房产税                                                1,407,354.52                    1,257,414.15
    教育附加                                                                                511,196.56
                              黑龙江黑化股份有限公司 2013 年半年度报告
              合计                                      -11,880,568.09                       13,514,396.29(十七) 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。(十八) 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                                   12,130,000.00                   25,010,000.00
            合计                                         12,130,000.00                   25,010,000.002、 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         利率(%)          应计利息       期末余额中国外贸金融
                 4年                  12,120,000.00               3.06          10,000.00    12,130,000.00租赁有限公司(十九) 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                初始金额              利率(%)            应计利息           期末余额中国信达资产管
    理公司哈尔滨办             4,380,000.00                                                       4,380,000.00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                 人民币中国外贸金融租赁
                                                12,130,000.00                                25,010,000.00有限公司(二十) 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
    1、污水处理项目补助                               9,000,000.00                  9,000,000.00
    2、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
                            黑龙江黑化股份有限公司 2013 年半年度报告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。(二十一) 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
          194,781,133.00                                                                   194,781,133.00数(二十二) 资本公积:
                                                                           单位:元 币种:人民币
        项目                   期初数                本期增加            本期减少          期末数
    资本溢价(股本溢价)         297,766,293.68                                             297,766,293.68
    其他资本公积                  27,871,045.88                                               27,871,045.88
        合计                 325,637,339.56                                             325,637,339.56(二十三) 盈余公积:
                                                                         单位:元 币种:人民币
      项目                  期初数             本期增加              本期减少            期末数
    法定盈余公积               28,067,460.06                                                28,067,460.06
      合计                 28,067,460.06                                                28,067,460.06(二十四) 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                                -470,791,346.28                 /
    调整后 年初未分配利润                                  -470,791,346.28                 /加:本期归属于母公司所有者的
                                                          4,209,023.18                 /净利润
    期末未分配利润                                         -466,582,323.10                 /(二十五) 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                                        669,100,046.05                      733,252,373.42
    其他业务收入                                          49,531,204.68                       43,517,561.14
    营业成本                                            698,014,237.80                      784,369,215.962、 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
                         黑龙江黑化股份有限公司 2013 年半年度报告
    煤化工行业            669,100,046.05       638,387,509.62          733,252,373.42      726,122,573.59
      合计            669,100,046.05       638,387,509.62          733,252,373.42      726,122,573.593、 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                 294,846,653.57       321,628,256.49           359,225,277.43      345,563,232.79
    尿素                 237,752,793.60       187,473,753.54           229,410,154.20      226,709,427.69
    粗苯                  21,118,719.67        18,022,823.90            19,899,326.90       19,655,173.56
    焦油                  31,514,017.13        24,502,522.26            32,743,333.37       28,730,030.72
    焦炉煤气              38,581,077.49        35,059,474.09            61,685,580.98       56,024,678.62
    甲醇                  16,681,217.99        28,557,234.60            18,970,923.93       35,591,906.14
    硫酸铵                     27,876.11            28,444.79              449,938.07          358,224.16
    合成氨                22,827,234.15        17,767,075.67
    液氮                        5,653.84             5,653.84              108,767.54          108,767.54
    编制袋                  2,743,390.00         2,077,767.77            1,663,200.00        4,395,906.15
    化肥                    3,001,412.50         3,264,502.67            9,095,871.00        8,985,226.22
      合计           669,100,046.05       638,387,509.62           733,252,373.42      726,122,573.594、 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       669,100,046.05      638,387,509.62            733,252,373.42      726,122,573.59
      合计           669,100,046.05      638,387,509.62            733,252,373.42      726,122,573.595、 公司前五名客户的营业收入情况
                                                                        单位:元 币种:人民币
          客户名称                        营业收入                  占公司全部营业收入的比例(%)
    乌兰浩特钢铁厂                                102,082,643.56                                  15.26
    朝阳明鑫铸造有限公司                            98,382,075.40                                 14.70
    北兴特殊钢股份有限公司                          90,505,511.97                                 13.53
    盘锦润丰农资有限公司                            40,146,014.92                                  6.00黑龙江省倍丰农业生产资料有
                                                   38,059,757.72                                 5.69限公司
            合计                                  369,176,003.57                               55.18(二十六) 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
    营业税                                                                       应纳税营业额
    城市维护建设税                      -715,675.18                              流转税的 7%
    教育费附加                          -511,196.56                              流转税的 5%
        合计                      -1,226,871.74                                         /
                        黑龙江黑化股份有限公司 2013 年半年度报告(二十七) 销售费用
                                                                   单位:元 币种:人民币
             项目                        本期发生额                        上期发生额
    职工薪酬                                         1,503,645.31                      1,581,185.32
    装卸费                                              951,741.04                       954,058.76
    包装费                                           1,126,887.29                        742,132.95
    招待费                                              378,025.30                       604,831.50
    运输费                                              422,194.20                       304,630.00
    差旅费                                               76,917.80                        98,381.05
    车辆使用费                                                                            69,282.64
    通讯费                                                 34,057.82                      38,804.42
    修理费                                                 97,172.32
    其他                                                  119,142.27                     210,453.85
             合计                                   4,709,783.35                   4,603,760.49(二十八) 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                                         11,119,002.44                    10,608,237.65
    折旧费                                              353,216.93                       887,334.51
    安全生产费用                                        399,405.33                     2,390,244.83
    房产税                                            1,392,042.31                     1,409,116.08
    业务招待费                                           42,469.00                       324,474.30
    审计费                                              700,000.00                       600,000.00
    评估费                                                                               100,000.00
    差旅费                                                58,297.00                      139,929.00
    办公费                                                30,916.00                       96,744.63
    车辆使用费                                           132,938.22                       64,081.63
    其他                                               1,156,661.94                      472,376.74
            合计                                  15,384,949.17                   17,092,539.37(二十九) 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                                          10,793,942.65                   10,903,018.92
    减:利息收入                                      -1,376,487.65                     -352,180.19
    其他                                               4,784,332.17                    1,944,454.13
            合计                                  14,201,787.17                   12,495,292.86(三十) 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                                         2,548,727.83                  -528,199.66
    二、存货跌价损失                                                                    434,479.79
                         黑龙江黑化股份有限公司 2013 年半年度报告三、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                                     2,548,727.83                     -93,719.87(三十一) 营业外收入:1、 营业外收入情况
                                                                  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
    政府补助                            900,000.00                                       900,000.00
    其他                             18,028,604.18                                    18,028,604.18
           合计                  18,928,604.18                                    18,928,604.182、 政府补助明细
                                                                      单位:元 币种:人民币
           项目              本期发生额             上期发生额                     说明
                                                                        齐齐哈尔市环境保护局污
    尿素补贴                          900,000.00
                                                                        染治理补助资金
           合计                   900,000.00                                         /营业外收入相比上期增加 18,928,604.18 元,因本期收到由齐齐哈尔市环境保护局拨付的污染治理补助资金及 CDM 项目收益。(三十二) 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
    其他                                84,374.00                                         84,374.00
        合计                        84,374.00                                         84,374.00本期较上期增加,主要因为本期发生的滞纳金。(三十三) 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                  4,209,023.18      -41,323,621.09
    非经常性损益                      2                  18,844,230.18
                           黑龙江黑化股份有限公司 2013 年半年度报告
    项目                                序号             本期金额          上期金额
    扣除非经常性损益后净利润            3=1-2            -14,635,207.00    -41,323,621.09
    期初净资产                          4                299,030,392.83    274,857,628.44
    专项储备变动                        5                390,478.93        2,330,309.45
    加权平均净资产                      6=[4+(4+5+1)]/2301,330,143.89    255,360,972.62
    股本                                7                390,000,000.00    390,000,000.00
    净资产收益率                        8=1/6            1.40%             -16.18%
    扣除非经常性损益后净资产收益率      9=3/6            -4.86%            -16.18%
    基本每股收益                        10=1/7           0.01              -0.11
    扣除非经常性损益后基本每股收益      11=3/7           -0.04             -0.11
    稀释每股收益                        12=10            0.01              -0.11(三十四) 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
    往来款                                                                                 473,422.74
    利息收入                                                                             1,376,487.65
                    合计                                                             1,849,910.392、 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
    往来款                                                                                 456,000.00
    运输费、包装费、装卸费                                                               2,500,822.53
    差旅费、业务招待费                                                                       98,466.00
    银行手续费                                                                             523,386.14
    其他日常管理费用                                                                     3,416,941.96
    中介机构服务费                                                                         700,000.00
                    合计                                                             7,695,616.63(三十五) 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                                                        3,842,867.33          -41,697,154.25
    加:资产减值准备                                              2,596,818.63              -93,719.87固定资产折旧、油气资产折耗、生产性生物资产
                                                             54,438,636.96              56,998,833.30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(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)
                          黑龙江黑化股份有限公司 2013 年半年度报告公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                              14,201,787.17            12,495,934.43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)                          -176,128,332.75          -165,308,618.97
    经营性应收项目的减少(增加以“-”号填列)                 -44,663,443.74          -113,801,637.22
    经营性应付项目的增加(减少以“-”号填列)                  -8,054,494.15           300,489,953.46其他
    经营活动产生的现金流量净额                                -153,766,160.55            49,083,590.882.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                                              72,155,778.83            29,091,813.65
    减:现金的期初余额                                          14,862,850.41             4,796,347.61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                                    57,292,928.42            24,295,466.042、 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                                                   72,155,778.83           14,862,850.41
    其中:库存现金                                                 38,914.85                7,170.29
      可随时用于支付的银行存款                             72,116,863.98           14,855,680.12
      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                                72,155,778.83            14,862,850.413、 现金流量表补充资料的说明期末其他货币资金 42,000 万元因使用受限货币资金,未作为现金和现金等价物.七、 关联方及关联交易(一) 本企业的母公司情况
                                                                         单位:元 币种:人民币
    母公                                                   母公司对     母公司对 本企
        企业   注册     法人   业务                                                     组织机构
    司名                                    注册资本       本企业的     本企业的 业最
        类型     地     代表   性质                                                       代码
    称                                                   持股比例     表决权比 终控
                               黑龙江黑化股份有限公司 2013 年半年度报告
                                                                    (%)         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(二) 本企业的子公司情况
                                                                                  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
                          齐齐哈
    黑化集                                           复合肥
              有限责      尔市富
    团中美                               刘兆力      的生产    29,430,000.00        64.66       64.66   71662240-3
              任公司      区黎明
    碧碧肥                                           销售
                          路2号公司(三) 本企业的其他关联方情况
      其他关联方名称                      其他关联方与本公司关系                      组织机构代码
    齐齐哈尔富龙化工有限公司              母公司的全资子公司                      12853518-6
    四平昊华化工有限公司                  其他                                    764572535河北辛集化工集团有限责任公
                                      其他                                    107779149司
    四川天一科技股份有限公司              其他                                    716067876
    黑龙江昊华化工有限公司                其他                                    681441679
    中国化工财务有限公司                  其他                                    100019622
    齐化集团有限公司                      其他                                    128543127(四) 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(%)四平昊华化
                  采购商品      市场价              811,420.40               0.07工有限公司四川天一科
    技股份有限        采购商品      市场价              276,923.08               0.02公司
                           黑龙江黑化股份有限公司 2013 年半年度报告黑龙江昊华
    化工有限公     采购商品     市场价           281,743.29               0.02司黑龙江黑化
    集团有限公     采购商品     市场价          9,072,599.34              1.25   11,678,077.70    12.21司出售商品/提供劳务情况表
                                                                        单位:元 币种:人民币
                                                   本期发生额                     上期发生额
                关联交易    关联交易定
                                                         占同类交易                      占同类交易
    关联方                   价方式及决
                                               金额      金额的比例           金额       金额的比例
                   内容       策程序
                                                           (%)                           (%)
    黑龙江黑化                  协议价并经
    集团有限公     销售商品     股东大会批    73,818,463.16         100.00       99,054,735.85   100.00
    司                          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                       2013 年 1 月 1     2013 年 12 月
                                  土地使用权                                             439,000.00
    团有限公司       份有限公司                         日                 31 日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                         2013 年 3 月 18 日~
                                       25,000,000.00
    公司             有限公司                               2014 年 3 月 17 日
    中国化工集团     黑龙江黑化股份                         2013 年 3 月 14 日~
                                       20,000,000.00
    公司             有限公司                               2014 年 3 月 13 日
    中国化工集团     黑龙江黑化股份                         2013 年 3 月 13 日~
                                       25,000,000.00
    公司             有限公司                               2014 年 3 月 12 日
    中国化工集团     黑龙江黑化股份                         2013 年 3 月 15 日~
                                       20,000,000.00
    公司             有限公司                               2014 年 3 月 14 日
    中国化工集团     黑龙江黑化股份                         2013 年 5 月 17 日~
                                       40,000,000.00
    公司             有限公司                               2014 年 5 月 16 日
    中国化工集团     黑龙江黑化股份                         2013 年 4 月 8 日~
                                       60,000,000.00
    公司             有限公司                               2013 年 10 月 8 日
    中国化工集团     黑龙江黑化股份                         2013 年 5 月 7 日~
                                       40,000,000.00
    公司             有限公司                               2013 年 11 月 7 日
    中国化工集团     黑龙江黑化股份                         2013 年 5 月 5 日~
                                      100,000,000.00
    公司             有限公司                               2014 年 6 月 5 日4、 其他关联交易
                              黑龙江黑化股份有限公司 2013 年半年度报告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,期末银行存款中 24,923,860.66元存放于该公司。(五) 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
                  黑龙江黑化集
    应收账款                            16,239,863.90         811,993.20    10,625,038.53      531,251.93
                  团有限公司
                  齐化集团有限
    应收账款                             3,798,609.87        3,798,609.87     3,798,609.87    3,798,609.87
                  公司
                  齐齐哈尔富龙
    应收账款                               382,182.84         382,182.84       402,182.84      402,182.84
                  化工有限公司
                  黑龙江昊华化
    预付账款                                91,740.53            4,587.03       92,477.02         4,623.85
                  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
                             四川天一科技股份公司
    应付账款                                                            144,000.00             144,000.00
                             泸州分公司
    应付账款                    四平昊华化工有限公司                     25,488.30             114,067.90八、 股份支付:
    无九、 或有事项:
    无十、 承诺事项:
    无十一、 其他重要事项:(一) 租赁(1)租入固定资产情况
               期初余额                                           期末余额
    资产类别                                      累计减值                              累计减值
         原价           累计折旧                       原价           累计折旧
                                              准备                                  准备
    机器设备    101,810,000.00    53,827,660.19            101,810,000.00 71,649,519.82(2)以后年度最低租赁付款额情况
    剩余租赁期                                      最低租赁付款额
    1 年以内(含 1 年)                             12,130,000.001-2 年(含 2 年)2-3 年(含 3 年)3 年以上
                           黑龙江黑化股份有限公司 2013 年半年度报告
    剩余租赁期                                    最低租赁付款额
    合 计                                         12,130,000.002009 年 12 月 29 日,本公司与中国外贸金融租赁有限公司签定融资租赁合同,本公司将原值145,168,153.83 元,净值 111,915,703.92 元的机器设备以 100,000,000 元出售给中国外贸金融租赁有限公司并同时以融资租赁的方式租回,租金 112,258,800.00 元,其中本金 100,000,000 元,利息 12,258,800.00 元,租赁期满后以 10,000 元的名义价款购买租赁物件的所有权,租赁期限为自起租日起至 2013 年 12 月 15 日,租赁手续费 1,800,000 元。中国昊华化工(集团)总公司为本公司的融资租赁提供担保。十二、 母公司财务报表主要项目注释(一) 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
               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
                          (%)                        (%)                      (%)                 (%)单 项金 额重 大并 单项 计
          28,439,573.77  6.49 28,439,573.77          100.00    29,497,568.18    8.08   29,497,568.18   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:
    按账 龄分 析法 特
         414,065,192.11 93.51 34,328,334.76            8.38   335,613,681.45   91.92   30,615,759.22     9.12征 组合 的应 收账款组 合
         414,065,192.11 93.51 34,328,334.76            8.38   335,613,681.45   91.92   30,615,759.22     9.12小计
    合计 442,504,765.88      /   62,767,908.53            /      365,111,249.63     /     60,113,327.40     /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
                            黑龙江黑化股份有限公司 2013 年半年度报告
    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
                                                                                       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
      合计              28,439,573.77           28,439,573.77             /                   /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
    ( 含 1    388,185,903.00            93.75   19,199,295.15   309,734,392.34        92.29   15,486,719.61年)1 年以内
           388,185,903.00            93.75   19,199,295.15   309,734,392.34        92.29   15,486,719.61小计
    1至2年       3,949,414.77            0.95       197,470.74     3,949,414.77         1.18      197,470.74
    2至3年       7,366,637.34            1.78       368,331.87     7,366,637.34         2.19      368,331.87
    3至4年       2,165,172.81            0.52     2,165,172.81     2,165,172.81         0.65    2,165,172.81
    5 年以上    12,398,064.19            3.00    12,398,064.19    12,398,064.19         3.69   12,398,064.19
    合计     414,065,192.11          100.00    34,328,334.76   335,613,681.45       100.00   30,615,759.222、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                         单位:元 币种:人民币
                                        期末数                                 期初数
    单位名称
                              金额            计提坏帐金额               金额         计提坏帐金额黑龙江黑化集团有
                            16,239,863.90           811,993.20         10,625,038.53         531,251.93限公司
       合计                 16,239,863.90           811,993.20         10,625,038.53         531,251.933、 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     非关联方                 133,955,839.39     1 年以内                       30.56
                           黑龙江黑化股份有限公司 2013 年半年度报告有限责任公司北兴特殊钢股份有
                       非关联方                    111,858,314.27     1 年以内                              25.52限公司朝阳明鑫铸造有限
                       非关联方                     24,399,146.23     1 年以内                               5.57公司
    乌兰浩特钢铁厂         非关联方                     22,778,240.72     1 年以内                               5.20吉林鑫达钢铁有限
                       非关联方                     16,395,397.71     1 年以内                               3.74公司
       合计                    /                   309,386,938.32                /                          70.594、 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(%)黑龙江黑化集团有限公
                          母公司                                 16,239,863.90                               3.71司黑龙江齐化化工有限公
                          同一最终控制方                          3,798,609.87                               0.87司齐齐哈尔富龙化工有限
                          同一母公司                               382,182.84                                0.09公司
        合计                            /                        20,420,656.61                               4.67(二) 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
                               比例                      比例                        比例
                金额                        金额                         金额                   金额          例
                               (%)                       (%)                         (%)
                                                                                                             (%)单项金额重大并单项计提坏
            7,500,000.00 43.19                                      7,500,000.00     30.27账准备的其他应收账款按组合计提坏账准备的其他应收账款:
    按 账龄分析法
    特征组合    9,866,114.23 56.81 1,105,238.68              11.20    17,279,519.20      69.73   1,475,908.92    8.54的应收账款
    组合小计    9,866,114.23 56.81 1,105,238.68              11.20    17,279,519.20      69.73   1,475,908.92    8.54
    合计    17,366,114.23   /   1,105,238.68                /      24,779,519.20        /     1,475,908.92      /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
                                黑龙江黑化股份有限公司 2013 年半年度报告
                                        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
                     6,205,136.70           62.89     310,256.84     13,618,541.67         78.81    680,927.08年)
    1 年以内小计         6,205,136.70           62.89     310,256.84     13,618,541.67         78.81     680,927.08
    1至2年               2,942,285.34           29.82     147,114.27      2,942,285.34         17.03     147,114.27
    2至3年                  74,552.23            0.76       3,727.61         74,552.23          0.43       3,727.61
    3至4年                 644,139.96            6.53     644,139.96        644,139.96          3.73     644,139.96
      合计           9,866,114.23          100.00   1,105,238.68     17,279,519.20        100.00   1,475,908.922、 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
    单位名称                             性质或内容                               金额
    中国外贸金融租赁有限公司             租赁保证金                               7,500,000.00齐翔建工集团有限公司建筑安装工程分公
                                     管网工程款                               3,811,220.34司
    齐齐哈尔铁路物流公司富拉尔基经营部 代客户垫火车站运费                         1,830,547.134、 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(%)中国外贸金融租
                          非关联方                    7,500,000.00     3 年以上                          43.19赁有限公司齐翔建工集团有
    限公司建筑安装            非关联方                    3,811,220.34     1 年以内,1-2 年                  21.95工程分公司齐齐哈尔铁路物
    流公司富拉尔基            非关联方                    1,830,547.13     1 年以内                          10.54经营部哈尔滨铁路局代
                          非关联方                    1,000,000.00     1 年以内                            5.76收款清算所
    丁欢欢                    非关联方                     444,235.50      1 年以内                           2.56
      合计                        /                 14,586,002.97                 /                      84.00(三) 长期股权投资按成本法核算
                                                                             单位:元 币种:人民币
    被投                                          增减                        减值    本期   在被投 在被投
               投资成本         期初余额                    期末余额
    资单                                          变动                        准备    计提   资单位 资单位
                           黑龙江黑化股份有限公司 2013 年半年度报告
    位                                                                        减值    持股比 表决权
                                                                            准备    例(%) 比例
                                                                                             (%)黑 龙江 黑化 集
    团 中    19,030,000.00   19,030,000.00            19,030,000.00                      64.66    64.66美 碧碧 肥公司(四) 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                                      666,098,633.55                    724,156,502.42
    其他业务收入                                        49,531,204.68                     43,517,561.14
    营业成本                                          694,749,735.13                    775,383,989.742、 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               666,098,633.55    635,123,006.95         724,156,502.42      717,137,347.37
        合计             666,098,633.55    635,123,006.95         724,156,502.42      717,137,347.373、 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                     294,846,653.57    321,628,256.49         359,225,277.43      345,563,232.79
    尿素                     237,752,793.60    187,473,753.54         229,410,154.20      226,709,427.69
    粗苯                      21,118,719.67     18,022,823.90          19,899,326.90       19,655,173.56
    焦油                      31,514,017.13     24,502,522.26          32,743,333.37       28,730,030.72
    焦炉煤气                  38,581,077.49     35,059,474.09          61,685,580.98       56,024,678.62
    甲醇                      16,681,217.99     28,557,234.60          18,970,923.93       35,591,906.14
    硫酸铵                        27,876.11         28,444.79             449,938.07          358,224.16
    合成氨                    22,827,234.15     17,767,075.67
    液氮                           5,653.84          5,653.84             108,767.54          108,767.54
    编制袋                     2,743,390.00      2,077,767.77           1,663,200.00        4,395,906.15
        合计             666,098,633.55    635,123,006.95         724,156,502.42      717,137,347.374、 主营业务(分地区)
                                                                      单位:元 币种:人民币
       地区名称                     本期发生额                            上期发生额
                        黑龙江黑化股份有限公司 2013 年半年度报告
                         营业收入         营业成本               营业收入          营业成本
    东北及内蒙地区         666,098,633.55    635,123,006.95         724,156,502.42    717,137,347.37
        合计           666,098,633.55    635,123,006.95         724,156,502.42    717,137,347.375、 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
                                                                              (%)
    乌兰浩特钢铁厂                                   102,082,643.56                           14.26
    朝阳明鑫铸造有限公司                              98,382,075.40                           13.75
    北兴特殊钢股份有限公司                            90,505,511.97                           12.65
    盘锦润丰农资有限公司                              40,146,014.92                            5.61黑龙江省倍丰农业生产资料有
                                                  38,059,757.72                              5.31限公司
            合计                                 369,176,003.57                             51.58(五) 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                                                       4,878,961.98         -40,640,184.39
    加:资产减值准备                                             2,627,108.66             -86,080.78固定资产折旧、油气资产折耗、生产性生物资产
                                                           53,841,168.57           56,419,885.02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(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)                             14,200,662.21           12,495,934.43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)                          -169,717,375.42        -166,169,945.84
    经营性应收项目的减少(增加以“-”号填列)                 -46,228,737.55        -113,954,419.22
    经营性应付项目的增加(减少以“-”号填列)                 -12,715,653.29         302,142,152.66其他
    经营活动产生的现金流量净额                                -153,113,864.84          50,207,341.882.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                                             72,144,277.73           29,012,446.39
                        黑龙江黑化股份有限公司 2013 年半年度报告
    减:现金的期初余额                                        14,199,053.60                3,593,229.35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                                  57,945,224.13               25,419,217.04十三、 补充资料(一) 当期非经常性损益明细表
                                                                    单位:元 币种:人民币
                    非经常性损益项目                                         金额计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                   900,000.00补助除外
    除上述各项之外的其他营业外收入和支出                                                  17,944,230.18
                          合计                                                        18,844,230.18(二) 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
                                               1.4                   0.01                        0.01利润扣除非经常性损益后归属于
                                            -4.85                   -0.04公司普通股股东的净利润
                              第九节 备查文件目录一、 载有公司法定代表人、主管会计工作负责人、会计机构负责人签字的会计报表。二、 载有公司法定代表人签字的半年度报告。三、 报告期内在中国证监会指定报纸上披露过的所有公告文件正本及原件。
                                                                             董事长:岳守成
                                                                   黑龙江黑化股份有限公司
                                                                            2013 年 8 月 27 日